ABSTRACT
The subject chosen for this paper is one which would require a treatise if it were proposed to consider it exhaustively. That, however, is far from my intention. The duties and responsibilities of auditors have been repeatedly discussed during the past twelve months, both by the press and by the public, and it has seemed to me that a conference such as this would be incomplete were it to be allowed to pass over without any expression of opinion on matters of such importance to the profession by those who are so intimately acquainted with the facts. At the request of the Council of the Manchester Society of Chartered Accountants, I undertook to write this short paper; but it is intended to be suggestive rather than dogmatic; to elicit opinion rather than to pronounce judgment.
