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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... tion of this work ; but none the less , I desire to thank them most cordially for the benefits I have received from their experience . In conclusion , I would wish to add that , as I have laid no . claim to completeness in this work ...
... tion of this work ; but none the less , I desire to thank them most cordially for the benefits I have received from their experience . In conclusion , I would wish to add that , as I have laid no . claim to completeness in this work ...
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... tion , or otherwise satisfy yourself , that every liability of the year is brought into account . 12. The postings in the Personal Ledgers must be checked from the Bought and Sold Day Books and the Cash Book , and also from the Bill ...
... tion , or otherwise satisfy yourself , that every liability of the year is brought into account . 12. The postings in the Personal Ledgers must be checked from the Bought and Sold Day Books and the Cash Book , and also from the Bill ...
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... tion to the division of expenditure on account of Capital and Profit and Loss Accounts respectively . 16. Examine the Share Register , and see that the amounts received for calls agree with the entries in the Bank Pass Books , and that ...
... tion to the division of expenditure on account of Capital and Profit and Loss Accounts respectively . 16. Examine the Share Register , and see that the amounts received for calls agree with the entries in the Bank Pass Books , and that ...
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... tion it deserves . Such a mistake as £ 20 3s . 9d . being posted £ 23 95. od . may be guarded against by emphasising the last syllable of the pounds , thus- " Twen - ty , three , nine . " It is im- portant that the clerk calling should ...
... tion it deserves . Such a mistake as £ 20 3s . 9d . being posted £ 23 95. od . may be guarded against by emphasising the last syllable of the pounds , thus- " Twen - ty , three , nine . " It is im- portant that the clerk calling should ...
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... tion of the Auditor , for not only will a proper system of internal check frequently obviate the necessity of a detailed audit , but it further possesses the important advantage of causing any irregularities to be corrected at once ...
... tion of the Auditor , for not only will a proper system of internal check frequently obviate the necessity of a detailed audit , but it further possesses the important advantage of causing any irregularities to be corrected at once ...
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.