ABSTRACT
Sir,—In these days of vast commercial enterprise, carried on in a great measure by joint stock companies, the question of auditing accounts, and the certificates to be given by auditors, is a matter far too important to the profession, as well as to the investing public, to be passed over lightly. The Editor of Vanity Fair in his article—although he has not dealt as fairly with the matter as he might have—has done a certain amount of service, by calling public attention to the form and significance of these certificates. I must ask your pardon if I appear to take up too much of the space which might be better allotted to an abler pen, but the subject being one which has occupied my attention for some years must be my only excuse.
