Auditing: A Practical Manual for AuditorsGee, 1902 - 811 pages |
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Auditing; A Practical Manual for Auditors Lawrence Robert Dicksee,Robert Hiester Montgomery No preview available - 2015 |
Common terms and phrases
31st December 18 Act of Parliament actual aforesaid allotted annual Annuities appear apply appointed articles of association assets audit Auditor authorised Balance Sheet Bank Bank of Wales Board of Trade borough Building Societies capital Capital Account Cash Book cent certificate clerk Companies Act Companies Act 1862 contract cost council course Court creditor Debenture Stock debit Debts December 31 deduction depreciation directors dividend duty examination exceeding expenditure expenses Gross Profit half-year interest invested investigation issued Ledger liabilities Loans Loss Account manager matter meeting misfeasance mortgage or charge number of shares opinion ordinary paid pany particular Pass Book payable payment person premiums prescribed Profit and Loss provision purpose question Railway reasonable receipts received registered Registrar rent Reserve Fund respect Schedule securities shareholders special Act statement thereof tion Trial Balance undertaking United Kingdom valuation Vict vouchers
Popular passages
Page 596 - ... 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.
Page 404 - Act and being either — (a) a mortgage or charge for the purpose of securing any issue of debentures ; or (6) a mortgage or charge on uncalled capital of the company ; or (c) a mortgage or charge created or evidenced by an instrument which, if executed by an individual, would require registration as a bill of sale...
Page 578 - Every auditor shall be supplied with a copy of the balance sheet, and it shall be his duty to examine the same, with the accounts and vouchers relating thereto.
Page 383 - 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.
Page 390 - 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...
Page 386 - ... 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...
Page 373 - 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, with intent to deceive or defraud any member, shareholder, or creditor of such body corporate or public company, or with intent to induce any person to become a shareholder or partner therein, or to intrust or advance any property...
Page 466 - ... to receive the same, all papers and writings, property, effects, matters, and things in his possession or power, relating to the execution of this...
Page 496 - ... dividend, bonus, or otherwise out of the revenue of trading or other public companies, divisible between all or any of the members of such respective companies, whether such payments shall be usually made or declared at any fixed times or otherwise ; and all such divisible revenue shall, for the purposes of this Act, be deemed to have accrued by equal daily increment during and within the period for or in respect of which the payment of the same revenue shall be declared or expressed to be made,...
Page 587 - 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.