Auditing: A Practical Manual for AuditorsGee & Company, 1900 - 698 էջ |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
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... consideration in the case of any particular concern , will be found not only of considerable value to the Accountant Student - whose opportunities of gain- ing experience are , naturally , somewhat limited - but also of some utility to ...
... consideration in the case of any particular concern , will be found not only of considerable value to the Accountant Student - whose opportunities of gain- ing experience are , naturally , somewhat limited - but also of some utility to ...
Էջ 1
... CONSIDERATIONS . - The first point that claims attention is the method , or system , upon which an audit should be conducted ; and here on the outset , one is brought face to face with some very considerable differences of opinion and ...
... CONSIDERATIONS . - The first point that claims attention is the method , or system , upon which an audit should be conducted ; and here on the outset , one is brought face to face with some very considerable differences of opinion and ...
Էջ 9
... consideration may be postponed until that time . The second point is of great importance . It is in the highest degree necessary that the Auditor , before commencing his investigation , should thoroughly acquaint himself with the ...
... consideration may be postponed until that time . The second point is of great importance . It is in the highest degree necessary that the Auditor , before commencing his investigation , should thoroughly acquaint himself with the ...
Էջ 16
... consideration , the question as to the form of accounts employed , but the relative merits of the various forms available will mostly be more con- veniently dealt with at a later period . ( a ) RECEIPTS . - It is part of the Auditor's ...
... consideration , the question as to the form of accounts employed , but the relative merits of the various forms available will mostly be more con- veniently dealt with at a later period . ( a ) RECEIPTS . - It is part of the Auditor's ...
Էջ 22
... consideration . The Bills Receivable Book should be dealt with seriatim ; all Bills matured or discounted should be traced into the Cash Book , and , if dishonoured , back to the debit of the customer ; all Bills dishonoured , or still ...
... consideration . The Bills Receivable Book should be dealt with seriatim ; all Bills matured or discounted should be traced into the Cash Book , and , if dishonoured , back to the debit of the customer ; all Bills dishonoured , or still ...
Common terms and phrases
31st December 18 actual amount annual appear apply appointed articles of association ascertain assets audit Auditor authorised Balance Sheet Building Societies capital Cash Book cent certified charge clerk Companies Act Companies Act 1862 contract cost course Court creditors debentures debit debts deduction depreciation desirable directors dividend duty examination expenditure expenses fact fees fraud Friendly Societies income interest investigation investments John Cory judgment Ledger liability loans Loss Account manager matter meeting memorandum of association ment misfeasance mortgage opinion paid pany Pass Book payable payment person 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 special Act statement thereof tion Trade transactions Trial Balance trustees undertaking valuation Vaughan Williams Vict vouchers
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.