Auditing: A Practical Manual for AuditorsGee & Company, 1900 - 698 էջ |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
Էջ 3
... certified ; and note any discrepancies . 5. Examine all the items in the Cash Book with the Bank Pass Books and vouchers , and put your usual audit initials in the Pass Book and to every item in the Cash Book . Ascertain if the Bankers ...
... certified ; and note any discrepancies . 5. Examine all the items in the Cash Book with the Bank Pass Books and vouchers , and put your usual audit initials in the Pass Book and to every item in the Cash Book . Ascertain if the Bankers ...
Էջ 4
... certified ; ascertain by application to the bankers the correctness of any balances , bills , or securities lodged with them . 22. Ascertain the correctness of the cash balances , bills , and other securities in hand , and take note of ...
... certified ; ascertain by application to the bankers the correctness of any balances , bills , or securities lodged with them . 22. Ascertain the correctness of the cash balances , bills , and other securities in hand , and take note of ...
Էջ 8
... certification that the Balance Sheet submitted to him was in accordance with the books , it would be difficult to conceive why the old - world amateur Auditor should have been found so lamentably wanting ; on the other hand , it cannot ...
... certification that the Balance Sheet submitted to him was in accordance with the books , it would be difficult to conceive why the old - world amateur Auditor should have been found so lamentably wanting ; on the other hand , it cannot ...
Էջ 11
... certified accounts as to profits which cannot fail to be of the greatest convenience , either in the event of their wishing to sell the business to a private trader , or firm , or to a limited company , or in the event of one of the ...
... certified accounts as to profits which cannot fail to be of the greatest convenience , either in the event of their wishing to sell the business to a private trader , or firm , or to a limited company , or in the event of one of the ...
Էջ 16
... certified them , and he could probably make no good defence by saying that he took the amounts from the previous account . VOUCHERS . - Much might be written , and , indeed , has been written , upon the important subject of Vouchers it ...
... certified them , and he could probably make no good defence by saying that he took the amounts from the previous account . VOUCHERS . - Much might be written , and , indeed , has been written , upon the important subject of Vouchers it ...
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.