New York: Garland Publishing, 1988.
Hardcover. Near Fine with no dust jacket. Item #14721
Slight wear. Solid oversize hardcover.; Restored microfilm copy of 1869 edition of Mettenheimer's The Auditor's Guide, which was made from a booklet discarded by the Library of Congress. His 14 page work arguably was the first American book on auditing, oriented toward fraud detection. Sections of Auditor's Guide: Auditor's Guide; Bookkeeper's Frauds; Transposition of Figures; Petty Cash Book; Bill or Note Accounts; To Prevent Fraud; Commission Purchase Account; To Prevent Fraud in the Cash Department of a Retail Store; and An Apology for Bookkeepers. Table of Contents of this book: The Auditor's Guide of 1869: Introduction; Is the Auditor's Guide America's First Book on Auditing?; Differing Views on the Objectives of Auditing; Description of the Auditor's Guide of 1869; A Comparative Analysis of Content Differences between the 1869 Auditor's Guide and the 1875 Safety Book-keeping; Conclusion; Restoring the Auditor's Guide; A Computer Restoration of H J Mettenheimer's Auditor's Guide of 1869; A Photocopied Reproduction of H J Mettenheimer's Safety Book-keeping of 1875. ; Foundations of Accounting; iii, 106, (19) pages.