ABSTRACT
Another aspect in which the early audit procedures differed between firms was in the extent to which the work was pre-planned and written down in an audit programme. From at least the late nineteenth century it was the practice of many firms to use audit note-books ‘as a record of routine work performed and of queries raised in the course of an audit’ (Dicksee 1892: 1-2). Trevor asserted in 1889 that:
the practice of having an audit book for each audit is highly important, with columns for the initials of each person who has performed the work, and made himself responsible for its having been correctly and thoroughly done. By this means, much labour is saved on a second audit and thorough continuity secured.
