Auditors' Certificates to Balance Sheets.

In these days of almost boundless commercial enterprise the question of Auditors’ Certificates to Balance-sheets is of the utmost importance, not only to the profession which we represent, but also to the investing public. It is, therefore, with great satisfaction that we find the matter has been opened in the columns of Vanity Fair, and with a view to thoroughly ventilating the question, we reproduced the first article from our contemporary in our last issue, while this issue contains further editorial comments and correspondence from the same paper.