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Raamatud Books 1 - 10 of 79 on His business is to ascertain and state the true financial position of the company....
" 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. "
The Accountant - Page 153
1907
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Reports of Bankruptcy and Company Cases Decided in the High Court of Justice ...

1895
...declared, provided he discharges his own duty to the shareholders. 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. But then comes the question, How is he to ascertain such position...
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The American Law Register and Review, 43. köide

1895
...sheet exhibits a true and correct statement of the condition of the affairs of the corporation, and the true financial position of the company at the time of the audit. This must be ascertained by examining the books of the corporation ; and1 PROGRESS OF THE LAW. 779...
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Auditors: Their Duties and Responsibilities Under the Companies Acts and ...

Francis William Pixley - 1896 - 684 lehte
...the Directors. The object of this enactment is obvious. It evidently is to secure to the shareholders independent and reliable information respecting the...position of the Company at the time of the audit." (In re London and General Bank (No. 2) [1895], 2 Ch. 682.) THE COMPANIES ACT, 1880. (43 Viet, c. 19.)...
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The Weekly Reporter, 44. köide

1896
...declared, provided he discharges his own duty to the shareholders. 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. But then comes the question : How is he to ascertain that position...
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Auditing: A Practical Manual for Auditors

Lawrence Robert Dicksee - 1900 - 698 lehte
...on, provided he discharges his own duties to the shareholders. 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." But then comes the question, " How is he to ascertain that?" The...
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Manual of the law of joint stock companies in Scotland

Allan McNeil - 1901 - 302 lehte
...shareholders whether the balance-sheet exhibits a correct view of the state of the Company's affairs, and the true financial position of the Company at the time of the audit. They must ascertain this by examining the books of the Company, and must take reasonable care to see...
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The Companies Act 1900: With Commentaries and Forms

Paul Frederick Simonson - 1901 - 159 lehte
...pro" vided he discharges his own duty to the shareholders. 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. . . . Such I take to be the duty of the auditor: he " must be honest...
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Encyclop¿dia of Accounting, 1. köide

Sir George Lisle - 1903
...declared, provided he discharges his own duty to the shareholders. 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. But then comes the question : How is he to ascertain such position...
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Official Record of the Proceedings of the Congress of Accountants: Held at ...

1904 - 231 lehte
...Again, another Judge of the Court of Appeal said : "The Auditor's '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. But then comes 'the question : How is he to ascertain that position...
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Auditing; a Practical Manual for Auditors. 6th Ed., Rev. and Enl

Lawrence Robert Dicksee - 1904 - 919 lehte
...declared, provided he discharges his own duty to the shareholders. 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. But then comes the question: How is he to ascertain such position?...
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