Auditing: A Practical Manual for AuditorsGee & Company, 1900 - 698 էջ |
From inside the book
Արդյունքներ 98–ի 1-ից 5-ը:
Էջ 7
... considered is the object and extent of an audit . The object of an audit may be said to be threefold : ( 1 ) THE DETECTION OF FRAUD . ( 2 ) THE DETECTION OF TECHNICAL ERRORS ( 3 ) THE DETECTION OF ERRORS OF PRINCIPLE . On account of its ...
... considered is the object and extent of an audit . The object of an audit may be said to be threefold : ( 1 ) THE DETECTION OF FRAUD . ( 2 ) THE DETECTION OF TECHNICAL ERRORS ( 3 ) THE DETECTION OF ERRORS OF PRINCIPLE . On account of its ...
Էջ 19
... considered here . The actual inspection of petty cash vouchers may , or may not , be undertaken by the Auditor , as he thinks fit . In the latter case , a responsible person must certify the whole of the items en bloc ; and in the ...
... considered here . The actual inspection of petty cash vouchers may , or may not , be undertaken by the Auditor , as he thinks fit . In the latter case , a responsible person must certify the whole of the items en bloc ; and in the ...
Էջ 22
... considered when the provision for bad and doubtful debts is dealt with . Dishonoured Bills should never be allowed to remain on the Bills Receivable Account of the Ledger . CONSIGNMENTS . - It is very desirable that all points connected ...
... considered when the provision for bad and doubtful debts is dealt with . Dishonoured Bills should never be allowed to remain on the Bills Receivable Account of the Ledger . CONSIGNMENTS . - It is very desirable that all points connected ...
Էջ 31
... considered are , for the most part , largely matters of individual opinion . The views stated in the following para- graphs are but those of the author , and it is by no means suggested that they should be unquestioningly taken on trust ...
... considered are , for the most part , largely matters of individual opinion . The views stated in the following para- graphs are but those of the author , and it is by no means suggested that they should be unquestioningly taken on trust ...
Էջ 51
... considered in some quarters that a state- ment of the net amount is sufficient ; but the effect of the sub - let premises becoming vacant should be considered , for if this be neglected , the amount stated in the accounts will be liable ...
... considered in some quarters that a state- ment of the net amount is sufficient ; but the effect of the sub - let premises becoming vacant should be considered , for if this be neglected , the amount stated in the accounts will be liable ...
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.