In 1869 H.J. Mettenheimer wrote the Auditor’s Guide Being a Complete Exposition of Bookkeeper’s Frauds – the first book about auditing from the earliest period of American accountancy. The sole remaining copy was found to have been destroyed, leaving only a barely readable microfilmed photocopy. This book, first published in 1988, presents a restored Auditor’s Guide, finally available to historians of the early days of professional accountancy, together with the authors’ analysis of this important text.
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Peter J. McMickle and Paul H. Jensen
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