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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... whole of the subjects of Examination prescribed by the Institute of Chartered Accountants in England and Wales , and many other matters . By SIDNEY STANLEY DAWSON , A.C.A. Scope of Work : -Accountancy ( generally ) , Agency ...
... whole of the subjects of Examination prescribed by the Institute of Chartered Accountants in England and Wales , and many other matters . By SIDNEY STANLEY DAWSON , A.C.A. Scope of Work : -Accountancy ( generally ) , Agency ...
Էջ 8
... whole duty of the Auditor is to ascertain the exact state of his client's affairs upon a certain given date . This is , in effect , the same thing as saying that he is only responsible for the correctness of the Balance Sheet . Even if ...
... whole duty of the Auditor is to ascertain the exact state of his client's affairs upon a certain given date . This is , in effect , the same thing as saying that he is only responsible for the correctness of the Balance Sheet . Even if ...
Էջ 9
... whole of the postings of the Nominal and Private Ledgers should also be checked , and the nature of the entries in them scrutinised . " This is , pro- bably , as much as can be said upon the subject generally , but it raises two points ...
... whole of the postings of the Nominal and Private Ledgers should also be checked , and the nature of the entries in them scrutinised . " This is , pro- bably , as much as can be said upon the subject generally , but it raises two points ...
Էջ 17
... whole- sale houses would probably prove a valuable precaution . As a rule , however , wholesale accounts are run upon certain known terms as to credit , so that any irregularity would be apparent to the observant Auditor . In any case ...
... whole- sale houses would probably prove a valuable precaution . As a rule , however , wholesale accounts are run upon certain known terms as to credit , so that any irregularity would be apparent to the observant Auditor . In any case ...
Էջ 19
... whole , will be the only possible real verification of the payments made from cash to petty cash , and the whole matter may be appropriately considered here . The actual inspection of petty cash vouchers may , or may not , be undertaken ...
... whole , will be the only possible real verification of the payments made from cash to petty cash , and the whole matter may be appropriately considered here . The actual inspection of petty cash vouchers may , or may not , be undertaken ...
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.