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" 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... "
The Accountant - Page 153
1907
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Reports of Bankruptcy and Company Cases Decided in the High Court of Justice ...

1895 - 686 lehte
...Shepherd (2). An auditor, however, is not hound to do more than exercise reasonable care and skill in making inquiries and investigations. He is not...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...
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The Weekly Reporter, 44. köide

1896 - 830 lehte
...Co. v. Shepherd. An auditor, however, is not bound to do more than exercise reasonable care and skill in making inquiries and investigations. He is not...company's affairs ; he does not even guarantee that his balancesheet is accurate according to the books of the company. If he did, he would be responsible...
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Auditors: Their Duties and Responsibilities Under the Companies Acts and ...

Francis William Pixley - 1896 - 716 lehte
...Building Societies. Auditor not " JJe is not an insurer : he does not guarantee that the an Insurer. ~ Books do correctly show the true position of the Company's...is accurate according to the Books of the Company." In re London and General Bank, (No. 2) [1895] 2 Ch. 683. Certificate for The requirements of the Railway...
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Auditing: A Practical Manual for Auditors

Lawrence Robert Dicksee - 1900 - 730 lehte
...Division, page 802. An Auditor, however, is not bound to do more than exercise reasonable care and skill in making inquiries and investigations. He is not...true position of the company's affairs ; he does not guarantee that his Balance Sheet is accurate according to the books of the company. If he did he would...
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Manual of the Law of Joint Stock Companies in Scotland: With an Appendix ...

Allan McNeil - 1901 - 336 lehte
...true and correct representation of the state of the affairs of the Company. An auditor is, however, not an insurer. He does not guarantee that the books...Company's affairs. He does not even guarantee that his balance-sheet is accurate according to the books of the Company. All that the auditor is bound to do...
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Auditing: A Practical Manual for Auditors

Lawrence Robert Dicksee - 1902 - 838 lehte
...bound to do more than exercise reasonable care and skill in making inquiries and investiga, tions. He is not an insurer ; he does not guarantee that...true position of the company's affairs ; he does not guarantee that his Balance Sheet is accurate according to the books of the company. If he did he would...
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Encyclopædia of Accounting, 1. köide

George Lisle - 1903 - 560 lehte
...Division, p. 802. An auditor, however, is not bound to do more than exercise reasonable care and skill in making inquiries and investigations. He is not...true position of the company's affairs ; he does not guarantee that his Balance Sheet is accurate according to the books of the company. If he did he would...
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Auditing; a Practical Manual for Auditors. 6th Ed., Rev. and Enl

Lawrence Robert Dicksee - 1904 - 936 lehte
...Division, page 8oi. An Auditor, however, is not bound to do more than exercise reasonable care and skill in making inquiries and investigations. He is not...true position of the company's affairs; he does not guarantee thai his Balance Sheet is accurate according to the books of the company. If he did he would...
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Palmer's Company Law: A Practical Book for Lawyers and Business Men

Francis Beaufort Palmer - 1905 - 724 lehte
...(36 Ch. D. 787). An auditor, however, is not bound to do more than exercise reasonable care and skill in making inquiries and investigations. He is not...the company. If he did, he would be responsible for an error on his part, even if he were himself deceived without any want of reasonable care on his part...
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Auditing: A Practical Manual for Auditors

Lawrence Robert Dicksee - 1905 - 398 lehte
...Division, page 802. An Auditor, however, is not bound to do more than exercise reasonable care and skill in making inquiries and investigations. He is not...the books do correctly show the true position of the * This is clearly a lapsus lingua : it is no part of an Auditor's duty to prepare accounts; but to...
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