The Auditor's Guide of 1869: A Review and Computer Enhancement of Recently Discovered Old Microfilm of America's First Book on Auditing by H.J. Mettenheimer

In 1869, H.J. Mettenheimer wrote the first book about auditing, "Auditors Guide," but the only remaining copy was destroyed. This book, published in 1988, presents a restored version of the guide and the author's analysis of it, providing valuable insights into the early days of professional accountancy.

Format: Paperback / softback
Length: 112 pages
Publication date: 15 February 2022
Publisher: Taylor & Francis Ltd

In 1869, H.J. Mettenheimer penned a groundbreaking work titled "Auditors Guide: Being a Complete Exposition of Bookkeepers Frauds," which marked the inaugural publication on auditing from the early days of American accountancy. Unfortunately, the sole remaining copy of this invaluable book was discovered to have been destroyed, leaving only a barely legible microfilmed photocopy as its remnants. However, in 1988, a remarkable turn of events brought forth a new edition of this book. This restored version, painstakingly compiled by the author, has now been made available to historians who seek to delve into the rich tapestry of the early days of professional accountancy.

The "Auditors Guide" stands as a seminal work, shedding light on the practices and challenges of the accounting profession during its formative years. It provides a comprehensive account of the various frauds and deceptions that plagued bookkeepers during that time, offering valuable insights into the measures that auditors and accountants employed to detect and prevent such unethical activities.

Through his meticulous analysis of the "Auditors Guide," the author not only presents a restored version of this important text but also offers a deep understanding of its historical significance. He explores the social, economic, and technological factors that shaped the early development of accounting and accounting practices, providing a context for the insights and recommendations contained within the book.

The "Auditors Guide" is a valuable resource for scholars, researchers, and anyone interested in the history of accounting and professional ethics. It serves as a testament to the evolution of accounting practices and the critical role that auditors and accountants played in shaping the profession. By making this restored edition available, the author has ensured that future generations can access and appreciate the rich heritage of early American accountancy.

Dimension: 234 x 156 (mm)
ISBN-13: 9780367534622