 It is no part of an auditor's duty to give advice, either to directors or shareholders, as to what they ought to do. An auditor has nothing to do with the prudence or imprudence of making loans with or without security. It is nothing to him whether the...  Journal of Accountancy - 197. lappuse1914Pilnskats - Par šo grāmatu
 | Lawrence Robert Dicksee - 1904 - 936 lapas
...Bank (2 Ch.D. 1895, 681). That was a procedure under this loth Section. Mr. Justice Lindley says, " An Auditor has nothing to do with the prudence or imprudence of the way in which the business has been carried on ; nothing to say as to whether it was properly, improperly,... | |
 | Francis Beaufort Palmer - 1905 - 724 lapas
...(1895) 2 Ch. 673, "to give advice either to directors or shareholders as to what they ought to do. "An auditor has nothing to do with the prudence or...declared, provided he discharges his own duty to the shareholders. His business is to ascertain and state the true financial position of the company at... | |
 | Francis William Pixley - 1906 - 578 lapas
...not be included among the "Investments" or "Sundry Debtors," or disguised under any other heading. " An Auditor has nothing to do with the prudence or...imprudence of making loans, with or without security." —In re London and General Dank (Xo. 2), [1895] 2 Ch. 682. An Auditor has, however, to ascertain whether... | |
 | 1907 - 1012 lapas
...auditor's duty to give "advice, either to directors or to shareholders, as to what "they ought to do. An auditor has nothing to do with the "prudence or..."security. It is nothing to him whether the business of "the company is being conducted prudently or im" prudently, profitably or unprofitably. It is nothing... | |
 | Lawrence Robert Dicksee - 1909 - 612 lapas
...thought desirable to reproduce here the following extract from Lord Justice Lindley's judgment: — ing to do with the prudence or imprudence of making loans...declared, provided he discharges his own duty to the shareholders. His business is to ascertain and state the true financial position of the company at... | |
 | Hartley Withers - 1910 - 392 lapas
...Auditor's duty to give advice, either to Directors or Shareholders, as to what they ought to do. ... It is nothing to him whether the business of a Company...declared, provided he discharges his own duty to the Shareholders. His business is to ascertain and state the true financial position of the Company at... | |
 | Richard Passow - 1910 - 376 lapas
...an auditor's duty to give advice, either to directors or shareholders, ae to what they ought to do. An auditor has nothing to do with the prudence or imprudence of making loans with or without seeurity. It is nothing to him, wether the business of a company is being conducted prudently or imprudently,... | |
 | Francis Beaufort Palmer - 1911 - 834 lapas
...auditor's duty," he said, "to give advice either to directors or shareholders as to what they ought to do. "An auditor has nothing to do with the prudence or...declared, provided he discharges his own duty to the shareholders. His business is to ascertain and state the true financial position of the company at... | |
 | Ernest Evan Spicer - 1911 - 796 lapas
...of an auditor.s duty to give advice either to directors or shareholders as to what they ought to do. An auditor has nothing to do with the prudence or...declared, provided he discharges his own duty to the shareholders. His business is to ascertain and state the true financial position of the company at... | |
 | Lawrence Robert Dicksee - 1912 - 1040 lapas
...overlooked, however, that it was expressly decided by LINDLEY, LJ, in the London and General Bank case that " an Auditor has nothing to do with the prudence or...imprudence of making loans, with or without security. . . . His business is to ascertain and state the true financial position of the company at the time... | |
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