He must take reasonable care to ascertain that they do so. Unless he does this his audit would be worse than an idle farce. Assuming the books to be so kept as to... The Science and Practice of Auditing - Էջ 70Elmer Henry Beach, William Winter Thorne - 1903 - 76 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
| 1895 - 686 էջ
...a balance-sheet showing that position according to the books, and to certify that the balance-sheet presented is correct in that sense. But his first...merely for the purpose of ascertaining what they do QQ 2 show, but also for the purpose of satisfying himself that they show the true financial position... | |
| Institute of Bankers (Great Britain) - 1901 - 674 էջ
...ascertain that position he must, in the first instance, examine the books and accounts of the company, not merely for the purpose of ascertaining what they...himself that they show the true financial position. But for this purpose he is not required to do more than exercise reasonable care and skill, using such... | |
| Lawrence Robert Dicksee - 1904 - 936 էջ
...showing that position according to the books, and to certify that the Balance Sheet presented is corfect in that sense. But his first duty is to examine the...purpose of ascertaining what they do show, but also fcr the purpose of satisfying himself that they show the true financial position of the company. This... | |
| Lawrence Robert Dicksee - 1912 - 1040 էջ
...London and General Bank (1895, 2 Ch. 683), where Lindley, LJ, says : " It is the duty of the Auditor to examine the books not merely for the purpose of...himself that they show the true financial position, and this is quite in accordance with the decision of Stirling, J., in the Leeds Estate Company. An... | |
| Victoria. Supreme Court - 1920 - 828 էջ
...a balance sheet showing that position according to the books and to certify that the balance sheet is correct in that sense. But his first duty is to...show, but also for the purpose of satisfying himself (c) [1895] 2 Ch. 673. [1919 ARBUCKI.E (Xo. 2). IRVINE, CJ that they show the true financial position... | |
| BN Tandon et al. - 2006 - 680 էջ
...his duty is confined to that. He is to ascertain that position by examining the books of the company. But his first duty is to examine the books not merely for the purpose of satisfying himself that they show the true financial position of the company... In my opinion he allowed... | |
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