The Auditor’s Role: Watchdog or Bloodhound in Modern Commerce?
Revisiting Lord Denning’s Famous Phrase In the history of audit discourse, one phrase has sparked endless debate: “The auditor is a watchdog, not a bloodhound.” Coined by Lord Justice Denning in the landmark 1896 case Re Kingston Cotton Mill Co., this analogy has framed discussions about the auditor’s role for more than a century. The...


