Auditing: A Practical Manual for AuditorsGee & Company, 1900 - 698 էջ |
From inside the book
Արդյունքներ 81–ի 1-ից 5-ը:
Էջ 7
... may find fraud concealed under any item that he is called upon to verify . His research for fraud should therefore be unweary- ing and constant . It has been asserted by some that the whole duty AUDITING ( UP TO THE TRIAL BALANCE ) . 7.
... may find fraud concealed under any item that he is called upon to verify . His research for fraud should therefore be unweary- ing and constant . It has been asserted by some that the whole duty AUDITING ( UP TO THE TRIAL BALANCE ) . 7.
Էջ 13
... called over ; and inasmuch as by that means the Auditor will at once acquaint himself with the nature of the transactions that have occurred , the calling back of such postings will form an appropriate starting point for examination ...
... called over ; and inasmuch as by that means the Auditor will at once acquaint himself with the nature of the transactions that have occurred , the calling back of such postings will form an appropriate starting point for examination ...
Էջ 14
... called back from the Ledger into the Day Books , & c .; and it will probably save time , while going through the Ledgers , to check the additions and balances at the same time , and so finish each Ledger at a sitting . This method ...
... called back from the Ledger into the Day Books , & c .; and it will probably save time , while going through the Ledgers , to check the additions and balances at the same time , and so finish each Ledger at a sitting . This method ...
Էջ 46
... called ) received on account of Capital Expenditure by a Parliamentary Company are clearly a reduction of such Capital Expenditure ; the only exception being where dividends are authorised to be paid out of Capital , in which case such ...
... called ) received on account of Capital Expenditure by a Parliamentary Company are clearly a reduction of such Capital Expenditure ; the only exception being where dividends are authorised to be paid out of Capital , in which case such ...
Էջ 52
... called scientific , and is , at best , but a con- venient makeshift , nor can Ledgers so kept be properly styled " self - balancing . " possess within That is to say , Every Ledger should be so arranged as to itself all the materials of ...
... called scientific , and is , at best , but a con- venient makeshift , nor can Ledgers so kept be properly styled " self - balancing . " possess within That is to say , Every Ledger should be so arranged as to itself all the materials of ...
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.