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Authors

Roy A. Chandler

Publication Date

October 1998

Abstract

The judgement of Lord Lopes, In Kingston Cotton Mill, (The Accountant Law Reports, May 23, 1896, p. 78), produced what is probably the best known quotation in the auditing literature: "the auditor is a watchdog but not a bloodhound." However, his Lordship's use of the canine analogy was not original; he was merely developing upon a phrase in common parlance at the time.

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