Note 289:5 — Chapter XIV

S.O. 75. For a brief history of the system of audit, and the laying of accounts before Parliament, see the memorandum by Lord Welby. Rep. Com. on Nat. Expend., Com. Papers, 1902, VII., 15, App. 13. See also the description by Hatschek, in his Englisches Staatsrecht (495-500), of the introduction into England of double entry and the French system of keeping the national accounts.