Chandler, Roy; Edwards, John Richard - In: Accounting, Auditing & Accountability Journal 9 (1996) 2, pp. 4-29
Explores the issues which concerned auditing practitioners more than 100 years ago and reexamines them in the present day context. These issues include: the role and scope of the audit, audit independence, the auditor’s report, competition between auditors, litigation against auditors, and...