THEIR DUTIES AND RESPONSIBILITIES. PART I. AUDITORS UNDER THE COMPANIES ACTS, PARTNERSHIP ACT, OF THE MIDDLE TEMPLE, BARRISTER-AT-LAW, FELLOW OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND HENRY GOOD & SON, 12, MOORGATE STREET, E.C. 1906. THE First Edition of this Work was published exactly a quarter of a century ago, since when the science of Auditing has made great progress, with the natural consequence that more is expected from those who undertake the important duties of Auditors. In order to enable Auditors to cope with these increased responsibilities, each Edition has gradually extended, until the present one is treble the size of the original Edition of 1881. With the object of making this present Edition more generally useful, there have been included sections from the Acts of Guernsey and Jersey, relating to Companies registered thereunder, also sections of the Partnership Act, 1890; the Finance Acts, 1894 and 1896; and the Licensing Act, 1904. The sections from the Licensing Rules, 1904, referring to the audit of the Accounts of Compensation Authorities are also included. During the period which has elapsed since the publication of the Eighth Edition, five years ago, no decision of importance to Auditors has been delivered by the Courts; but, at the same time, a number of minor decisions, with which all Auditors in general practice should be acquainted, have been inserted in their proper places. |