The Profession of a Chartered Accountant and Other Lectures: Delivered to the Institute of Chartered Accountants in England and Wales, the Institute of Secretaries, &c., &cH. Good & Son, 1897 - 272 pages |
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Page 8
... Auditor should call for the legal documents by which those whose Accounts he is auditing are bound together . In the case of a Company this would be the special Act of Parliament incorporating it , or the Articles of Association when it ...
... Auditor should call for the legal documents by which those whose Accounts he is auditing are bound together . In the case of a Company this would be the special Act of Parliament incorporating it , or the Articles of Association when it ...
Page 9
... Auditor has no responsibility for any inaccuracy in this respect , but , in order to protect himself , he will , of course , in signing the Accounts , refer to the instructions received . Accounts of The desirability of having a ...
... Auditor has no responsibility for any inaccuracy in this respect , but , in order to protect himself , he will , of course , in signing the Accounts , refer to the instructions received . Accounts of The desirability of having a ...
Page 12
... Auditor being employed for this purpose , in which case he would , of course , act quite independently of his position as Auditor , and not relax any of his vigilance when , later on , he is auditing the Accounts because many of the ...
... Auditor being employed for this purpose , in which case he would , of course , act quite independently of his position as Auditor , and not relax any of his vigilance when , later on , he is auditing the Accounts because many of the ...
Page 13
... Auditor , to certify accounts he has prepared or supervised as a professional Accountant . work . Many Chartered ... Auditors and Liquidators . The duties of Auditors of companies has been the subject of a separate work by me , while ...
... Auditor , to certify accounts he has prepared or supervised as a professional Accountant . work . Many Chartered ... Auditors and Liquidators . The duties of Auditors of companies has been the subject of a separate work by me , while ...
Page 15
... auditing Auditing as a Accounts , in the same way as it is impossible for a against Frauds . solicitor to protect his clients against losses by forgeries when advancing money on securities , still there can be no doubt that many frauds ...
... auditing Auditing as a Accounts , in the same way as it is impossible for a against Frauds . solicitor to protect his clients against losses by forgeries when advancing money on securities , still there can be no doubt that many frauds ...
Other editions - View all
The Profession of a Chartered Accountant: And Other Lectures, Delivered to ... Francis W. Pixley No preview available - 2015 |
Common terms and phrases
Act of Parliament agent agreement amounts due apply appointment Arbitrator Articles of Association ascertain audit Auditor award balance sheet Bankruptcy Board of Trade book-keeping books of account called capital Cash Book certificate charged Chartered Accountant clause clients commencement committee of inspection Companies Act contributories course Court creditors debtor debts deeds depreciation directors dividend duties entries examination executors expenditure firm fraud interest investigation investments Lecture VII Ledger Liabilities and Assets Liquidator Loss Account matters meeting ment MOORGATE STREET mortgages nature necessary notice obtain Official Receiver paid parties partnership pass book payment period person practice prepared profession professional Accountant Profit and Loss proper prospectus public companies realisation receipts reference registered require respect responsibility revenue account secretary securities shareholders shares solicitor Special Manager statement of affairs submission submitted taken credit transactions trial balance Trustee usually winding-up
Popular passages
Page 234 - In paying to each partner rateably what is due from the firm to him for advances as distinguished from capital: 3.
Page 61 - An auditor, however, is not bound to do more than exercise reasonable care and skill in making inquiries and investigations. He is not an insurer ; he does not guarantee that the books do correctly show the true position of the company's affairs ; he does not even guarantee that his balance sheet is accurate according to the books of the company.
Page 211 - The receipt by a person of a share of the profits of a business is prima facie evidence that he is a partner in the business, but...
Page 211 - The advance of money by way of loan to a person engaged or about to engage in any business on a contract with that person that the lender shall receive a rate of interest varying with the profits...
Page 244 - If an appointed arbitrator refuses to act, or is incapable of acting, or dies, and the submission does not show that it was intended that the vacancy should not be supplied...
Page 259 - ... all books, deeds, papers, accounts, writings, and documents within their possession or power respectively which may be required or called for and do all other things which during the proceedings on the reference the arbitrators or umpire may require.
Page 246 - ... think fit, accept any composition, or any security, real or personal, for any debt, or for any property, real or personal, claimed, and may allow any time for payment...
Page 230 - On the dissolution of a partnership every partner is entitled, as against the other partners in the firm, and all persons claiming through them in respect of their interests as partners, to have the property of the partnership applied in payment of the debts and liabilities of the firm...
Page 245 - Vacancy should not be supplied ; and if on such a Reference One Party fail to appoint an Arbitrator, either originally or by way of Substitution as aforesaid, for Seven clear Days after the other Party shall...
Page 189 - To sell the real and personal and heritable and moveable property, effects and things in action of the company by public auction or private contract, with power to transfer the whole thereof to any person or company, or to sell the same in parcels...