Auditing: A Practical Manual for AuditorsGee & Company, 1900 - 698 էջ |
From inside the book
Արդյունքներ 99–ի 1-ից 5-ը:
Էջ 8
... adopted to ensure the detection of errors , it will perhaps be not out of place to enquire what is the extent to which an Auditor is expected to carry his research . This will naturally vary accord- ing to the circumstances of each ...
... adopted to ensure the detection of errors , it will perhaps be not out of place to enquire what is the extent to which an Auditor is expected to carry his research . This will naturally vary accord- ing to the circumstances of each ...
Էջ 12
... adopt a special “ tick ” for the verification of all figures upon which a correction appears ; as , if this plan is adopted , a correction made after the tick has been affixed will be more readily discovered . It goes without saying ...
... adopt a special “ tick ” for the verification of all figures upon which a correction appears ; as , if this plan is adopted , a correction made after the tick has been affixed will be more readily discovered . It goes without saying ...
Էջ 18
... adopt this practice - and here he will , perhaps , find the knowledge gained at one audit may help him to detect something ... adopted should always be ascertained , and , as far as possible , perfected . Where practicable , it is most ...
... adopt this practice - and here he will , perhaps , find the knowledge gained at one audit may help him to detect something ... adopted should always be ascertained , and , as far as possible , perfected . Where practicable , it is most ...
Էջ 19
... adopted , the vouching of petty cash , as a whole , will be the only possible real verification of the payments made from cash to petty cash , and the whole matter may be appropriately considered here . The actual inspection of petty ...
... adopted , the vouching of petty cash , as a whole , will be the only possible real verification of the payments made from cash to petty cash , and the whole matter may be appropriately considered here . The actual inspection of petty ...
Էջ 20
... adopted , and should ascertain that it is really carried out ; sometimes it might be well for him to unex- pectedly put in an appearance when the wages were being paid . The Wages Book should always be added , and a week or two's wages ...
... adopted , and should ascertain that it is really carried out ; sometimes it might be well for him to unex- pectedly put in an appearance when the wages were being paid . The Wages Book should always be added , and a week or two's wages ...
Common terms and phrases
31st December actual amount annual appear apply appointed articles of association ascertain assets audit Auditor authorised Balance Sheet capital Cash Book cent certified charge Companies Act Companies Act 1862 company's contract cost course creditors debentures debit debts December 18 declared depreciation desirable directors dividend duty examination expenditure expenses fact fees fraud Friendly Societies income interest investments John Cory judgment Ledger liability liquidator loans Lord Justice Lordship Loss Account manager matter meeting memorandum of association ment misfeasance mortgage opinion paid pany Pass Book payable payment person plaintiffs Profit and Loss purchase purpose question reasonable receipts received registered society registrar rent Reserve Fund respect revenue savings bank Schedule securities shareholders society or branch statement thereof tion trade transactions Trial Balance trustee savings banks trustees undertaking valuation vouchers winding-up
Սիրված հատվածներ
Էջ 552 - ... properly drawn up so as to exhibit a true and correct view of the state of the company's affairs according to the best of their information and the explanations given to them, and as shown by the books of the company.
Էջ 588 - The amount of the capital of the company, and the number of shares into which it is divided...
Էջ 669 - ... every director of the company has paid to the company on each of the shares taken or contracted to be taken by him, and for which he is liable to pay in cash, a proportion equal to the proportion payable on application and allotment on the shares offered for public subscription...
Էջ 295 - Court thinks just, or to contribute such sums of money to the assets of the company by way of compensation in respect of such misapplication, retainer, misfeasance, or breach of trust, as the Court thinks just.
Էջ 339 - Whosoever being a director, manager, or public officer of any body corporate or public company, shall make, circulate, or publish, or concur in making, circulating, or publishing, any written statement or account which he shall know to be false in any material particular...
Էջ 673 - The names and addresses of the vendors of any property purchased or acquired by the company, or proposed so to be purchased or acquired, which is to be paid for wholly or partly out of the proceeds of the issue offered for subscription by the prospectus, or the purchase or acquisition of which has not been completed at the date of...
Էջ 527 - The directors may. before recommending any dividend, set aside out of the profits of the company such sum as they think proper as a reserve fund to meet contingencies, or for equalising dividends, or for repairing or maintaining the works connected with the business of the company...
Էջ 333 - ... the annual profits or gains arising or accruing to any person residing in the United Kingdom from any kind of property •whatever, whether situate in the United Kingdom or elsewhere...
Էջ 545 - 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.
Էջ 544 - Every auditor shall have a list delivered to him of all books kept by the Company, and shall at all reasonable times have access to the books and accounts of the Company.