Auditing: A Practical Manual for AuditorsGee & Company, 1900 - 698 էջ |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
Էջ 4
... carried forward to the General Stock Account ; and ascertain and note whether goods finished or in progress are taken at cost price or otherwise ; also report whether in large con- cerns an independent check clerk or valuer has verified ...
... carried forward to the General Stock Account ; and ascertain and note whether goods finished or in progress are taken at cost price or otherwise ; also report whether in large con- cerns an independent check clerk or valuer has verified ...
Էջ 15
... carried forwards " be checked on to the following page , as errors frequently occur here . Also , when checking the additions of a book with several columns of figures , it is important to see that the distinction between the various ...
... carried forwards " be checked on to the following page , as errors frequently occur here . Also , when checking the additions of a book with several columns of figures , it is important to see that the distinction between the various ...
Էջ 20
... 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 should be taken at random , and checked up and ...
... 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 should be taken at random , and checked up and ...
Էջ 23
... carried out with tact . It is generally an easy matter to hang on to a list of balances , and not often difficult to ... carry about one's own coloured ink , and to take care that it is a different make from that in general use at the ...
... carried out with tact . It is generally an easy matter to hang on to a list of balances , and not often difficult to ... carry about one's own coloured ink , and to take care that it is a different make from that in general use at the ...
Էջ 30
... carried to reserve , or applied to the future redemption of debentures , have been properly dealt with . In the case of companies registered under the Companies Acts , it is also desirable that particular attention should be directed to ...
... carried to reserve , or applied to the future redemption of debentures , have been properly dealt with . In the case of companies registered under the Companies Acts , it is also desirable that particular attention should be directed to ...
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.