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" But then comes the question, how is he to ascertain that position? The answer is, by examining the books of the company. But he does not discharge his duty by doing this without inquiry and without taking any trouble to see that the books themselves show... "
Journal of Accountancy - 198. lappuse
1914
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Reports of Bankruptcy and Company Cases Decided in the High Court of Justice ...

1895 - 686 lapas
...discharge his duty by doing this without inquiry and without taking any trouble to see that the books themselves show the company's true position. He must...to ascertain that they do. Unless he does this his audit would be worse than an idle farce. Assuming the books to be so kept as to show the true position...
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Auditors: Their Duties and Responsibilities Under the Companies Acts and ...

Francis William Pixley - 1896 - 716 lapas
...discharge his duty by doing this without inquiry, and without taking any trouble to see that the Books themselves show the Company's true position. He must take reasonable care to ascertain that they do so. Unless he does this his audit would be worse than an idle farce. Assuming the Books to be so kept...
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Journal of the Institute of Bankers, 17. sējums

Institute of Bankers (Great Britain) - 1896 - 642 lapas
...discharge his duty by doing this without inquiry and without taking any trouble to see that the books themselves show the company's true position. He must take reasonable care to ascertain that they do so. Unless he does this his audit would be worse than an idle farce. Assuming the books to be so kept...
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The Weekly Reporter, 44. sējums

1896 - 830 lapas
...discharge his duty by doing this without inquiry and without taking any trouble to see that the books themselves show the company's true position. He must take reasonable care to ascertain that they do so. Unless he does this his audit will be worse than an idle farce. Assuming the books to be so kept...
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The Profession of a Chartered Accountant and Other Lectures: Delivered to ...

Francis William Pixley - 1897 - 292 lapas
...examining the books of account without inquiry and without taking any trouble to see that the books themselves show the company's true position. He must take reasonable care to ascertain that they do so, otherwise his audit would be useless. Errors of Errors of commission are comparatively easy to...
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Auditing: A Practical Manual for Auditors

Lawrence Robert Dicksee - 1902 - 838 lapas
...discharge his duty by doing this without inquiry, and without taking any trouble to see that the books themselves show the company's true position. He must take reasonable care to ascertain that they do so." It is a somewhat remarkable fact that, whereas, at the time this opinion was first published,...
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Official Record of the Proceedings of the Congress of Accountants: Held at ...

1904 - 248 lapas
...discharge his duty 'by doing this without inquiry, and without taking any trouble to see that 'the books themselves show the company's true position. He must take rea'sonable care to ascertain that they do so. Unless he does this, his audit 'would be worse than an idle farce." Now, although these opinions...
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Auditing; a Practical Manual for Auditors. 6th Ed., Rev. and Enl

Lawrence Robert Dicksee - 1904 - 936 lapas
...discharge his duty by doing this without inquiry, and without taking any trouble to see that the books themselves show the company's true position. He must take reasonable care to ascertain that they do so." It is a somewhat remarkable fact that whereas, at the time this opinion was first published, the...
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Auditors: Their Duties and Responsibilities, 1. sējums

Francis William Pixley - 1906 - 578 lapas
...discharge his duty by doing this without inquiry, and without taking any trouble to see that the Books themselves show the Company's true position. He must take reasonable care to ascertain that they do so. Unless he does this his audit would be worse than an idle farce. Assuming the Books to be so kept...
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The Companies Act, 1907: And the Limited Partnerships Act, 1907, with ...

Great Britain, Sir Francis Beaufort Palmer - 1908 - 168 lapas
...discharge his duty by doing this without inquiry, and without taking any trouble to see that the books themselves show the company's true position. He must take reasonable care to ascertain, that they do so." 20. In the case of companies registered in Scotland the Application summary mentioned in section...
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