RT Journal Article
A1 Botica Redmayne, Nives
T1 A History of Auditing: The Changing Audit Process in Britain from the Nineteenth Century to the Present Day
JF Pacific Accounting Review
JO Pacific Accounting Review
YR 2007
DO 10.1108/01140580710819924
VO 19
IS 2
SP 167
OP 169
SN 0114-0582
AB Derek Matthews' book on the history of auditing is a fascinating and timely book. Matthew's introduces the research covered by his book with reference to Enron and where it is likely to be placed in the history of auditing. However, Matthews' book is much more than just another book about corporate scandals or a string of historical facts about auditing. It is a product of a substantial research project and it provides a reasonably comprehensive narrative history of the audit process in Britain. The book is focused on the history of auditing in terms of the techniques used in the audit, but it also discusses the purpose of the audit, audit quality and costs, as these relate to the audit process.
RD 4/10/2026
UL https://doi.org/10.1108/01140580710819924