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" His business is to ascertain and state the true financial position of the company at the time of the audit, and his duty is confined to that. "
Journal of Accountancy - 198. lappuse
1914
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The Weekly Reporter, 44. sējums

1896 - 830 lapas
...provided he discharges his own duty to the shareholders. His business is to ascertain and state the true financial position of the company at the time of the...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...
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Auditors: Their Duties and Responsibilities Under the Companies Acts and ...

Francis William Pixley - 1896 - 716 lapas
...provided he discharges his own duty to the Shareholders. His business is to ascertain and state the true financial position of the Company at the time of the audit, and his duty is confined to that." In re London and General Bank, (No. 2) [1895] 2 Ch. 682. investigation At the first audit of the Accounts...
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Auditing: A Practical Manual for Auditors

Lawrence Robert Dicksee - 1900 - 730 lapas
...provided he discharges his own duties to the shareholders. His business is to ascertain and state the true financial position of the company at the time of the...then comes the question, " How is he to ascertain that?" The answer is by examining the books of the company. But he does not discharge his duty by doing...
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The Companies Act 1900: With Commentaries and Forms

Paul Frederick Simonson - 1901 - 206 lapas
...vided he discharges his own duty to the shareholders. His " business is to ascertain and state the true financial position of " the company at the time of the audit, and his duty is confined "to that. . . . Such I take to be the duty of the auditor: he " must be honest — ie he must not certify what...
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Journal of the Institute of Bankers, 22. sējums

Institute of Bankers (Great Britain) - 1901 - 674 lapas
...the business and duty of an auditor, acting under the Act of 1879, to ascertain and state the true financial position of the company at the time of the audit, and it is confined to that. To ascertain that position he must, in the first instance, examine the books...
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Auditing: A Practical Manual for Auditors

Lawrence Robert Dicksee - 1902 - 838 lapas
...he discharges his own duty to the»v shareholders. His business is to ascertain and state the true financial position of the company at the time of the audit, and his duty is con-/ fined to that. But then comes the question : How is he to ascertain' such position? The answer...
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Encyclopædia of Accounting, 1. sējums

George Lisle - 1903 - 560 lapas
...provided he discharges his own duty to the shareholders. His business is to ascertain and state the true financial position of the company at the time of the...the question : How is he to ascertain such position 1 The answer is : By examining the books of the company. But he does not discharge his duty by doing...
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Official Record of the Proceedings of the Congress of Accountants: Held at ...

1904 - 248 lapas
...another Judge of the Court of Appeal said : "The Auditor's 'business is to ascertain and state the true financial position of the company 'at the time of...then comes 'the question : How is he to ascertain that position ? The answer is : By ex'amining the books of the company. But he does not discharge his...
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Auditing; a Practical Manual for Auditors. 6th Ed., Rev. and Enl

Lawrence Robert Dicksee - 1904 - 936 lapas
...ascertain and state the true financial position uf the company at the time of the audit, and his duly is confined to that." But then comes the question, " How is he to ascertain that? " The answer is by examining the books of the company. But he does not discharge his duty by...
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Palmer's Company Law: A Practical Book for Lawyers and Business Men

Francis Beaufort Palmer - 1905 - 724 lapas
...provided he discharges his own duty to the shareholders. His business is to ascertain and state the true financial position of the company at the time of the...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...
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