ABSTRACT

There can be no doubt that the audit and investigation of books and accounts of all descriptions, as the result of which Certificates can be given, is the most legitimate as well as the most important section of Accountancy practice, and we, therefore, hail the discussion of Mr. Monkhouse’s paper at the Autumnal Meeting on this subject with satisfaction. The subject was discussed in all its bearings, and opinions of every shade were freely expressed, the point in common being the high standard which the Chartered Accountant is now taking in connection with all such matters.