영국중세회계의 현대적 의의 - 내부통제와 회계감사를 중심으로 -

Abstract

Accounting techniques in the British medieval times had equally useful functions although

those were much simpler than today. Especially internal control and audit among accounting

techniques in the medieval times resembled those of today closely and had a direct influence

on modern accounting practices.

First we surveyed the socioeconomic background of the medieval times which had

deveoped specific accounting techniques. Also we examined charge and discharge accounting

characterizing British medieval accounting. Next we investigated the internal control system

in manorial accounting and the tally stick as internal control device in the British medieval

accounting. Finally we examined the audit functions in medieval manorial accounting and

government accounting.

We examined internal control and audit techniques in the British medieval accounting and

found some functional and conceptual similarities in internal control and audit functions

between the British medieval accounting and modern accounting.