The Professional Auditor', F.Carter, Supplement to the Financial Circular, 1904, xi-xii
Rct0rc proceeding to di~c\1!-iS thl! :uh·antag-cs o f a professional audit of municipal accounts, it will be a s well to briefly .... kt•tch its u r ig-in. As moo.;t of you are a\\·arl•, th~.~ t\fHcc of professional am.litl,r l~xists among 1ho...,c local ;tuthnritics where the dt·ctin! auditor usually holds ~way, uamdy, :\lunicip;ll C~owporation-.;.