ABSTRACT
IT is always a difficult matter for those who have not been actually present at the hearing to express any definite opinion upon the merits of a case from a perusal of the report, no matter how full the latter may be, and the case of Ross Co. V. Wright, Fitzsimons Mayes is no exception to the rule. We printed a full account of this case in our Law Reports of the 8th August, and although (being a decision of the Irish Court) it is not a precedent in this country, it is yet of sufficient interest to merit the close attention of our readers—especially as the various circumstances are by no means so unusual that a precisely similar case might not occur in this country—for although it is probable that in London, or in many of the larger provincial towns, no accountant would ever be asked to perform a partial audit which did not even allow him to inspect the Ledgers, there are many parts of the country where private traders are still sufficiently old-fashioned to be extremely careful to avoid taking even their auditors into their confidence.
