British Audit Practice 1884-1900 (RLE Accounting) A Case Law Perspective

This book sheds light on the nature of the late nineteenth century audit by reference to the views expressed in 26 legal cases. The treatment of late nineteenth century legal issues which might appear somewhat unbalanced, viewed from today’s stand-point, is shown to be more even handed when seen against the back ground of a vigorous contemporary debate concerning all aspects of the auditors’ duties. This text therefore informs readers of the full breadth of the debate, and discusses a range of issues which may since have been overlooked, such as the Kingston Cotton Mill case, 1895, normally referred to only in the context of stock valuation but which also had a great deal to say about the appropriate method for valuing fixed assets.

@contents:1. Lister Lea & Son V. Wenham Brothers, 1884 2. Arnold and another v Armitage and others, 1884 3. Field v Independent Mutual Brethren Society, 1885 4. Litchfield & Sons v Markus, 1886 5. Leeds Estate, Building and Investment Company v Shepherd 1887 6. In re New Oriental Bank Corporation, Chancery Division, 1982 7. In re the Liberator Permanent Benefit Building Society, 1893 8. Reg v Townsend and Other (The Portsea Island Building Society), 1893 9. The Buildings Securities Company, 1893 10. Zierenberg & Wife v Labouchere, 1893 11. Woodhouse & Rawson United, 1894 12. In re Lancaster Building Society, 1894 13. The West London and General Permanent Building Society, 1894 14. Foster v Newnes, 1894 15. In re London & General Bank, 1895 16. D Connell v The Himalayan Bank, 1895 17. In re Kingston Cotton Mill Company (No. 2), 1896 18. In re Kinston Cotton Mill Company (No. 2), 1896 19. Kemp v Horton, 1895 20. In re Rothwell Hosiery Company, 1895 21. Ross & Co v Wright, Fitzsimons and Mayes, 1896 22. Martin v Day and Others, 1896 23. Veuve Monnier et ses fils, 1896 24. In re London and Universal Bank, 1897 25. Irish Woollen Company v Tyson and others, 1900 26. Dumbell’s Banking Company, 1900 27. Astrachan Steam Ship Company and other v Harmood-Banner and others, 1900.

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