| Charles Bruce Morison - 1904 - 732 lehte
...279. From these decisions it is to be gathered that the auditor's business is to ascertain and state the true financial position of the company at the time of the audit; he is to ascertain that position by examining the books of the company; he must take reasonable care... | |
| Francis Beaufort Palmer - 1905 - 724 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 that position... | |
| Francis William Pixley - 1906 - 578 lehte
...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. (8.) Every Balance Sheet submitted to... | |
| Sir Frank Tillyard - 1906 - 412 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 that... | |
| Aurél Engel - 1906 - 192 lehte
...olvastassék fel a társaság előtt a közgyülésen." ") „His business is to ascertain and state the true financial position of the company at the time of the audit, and his duty is. conflned to that". Palmer 185. 1. „Speaking generally it is their duty to examine... | |
| 1908 - 316 lehte
...— it leads the mind to the idea of a company's auditor, whose business is to ascertain and state the true financial position of the company at the time of the audit, and nothing more — see Lord Lindley's judgment in London and General Bank, In re [1895]." But the... | |
| Richard Passow - 1910 - 376 lehte
...declared, provided he discharges his own duty to the sharecholders. His business is to ascertain and state the true financial position of the company at the time of the audit, and his duty is conflned to that. Such I take to be the duty of the auditor: he must be honest —... | |
| Hartley Withers - 1910 - 398 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." * It need hardly be observed that this legal view of the auditor's... | |
| Ernest Evan Spicer - 1911 - 796 lehte
...(No. 2, 1895, 2 Ch. 682), are pertinent : — "... 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 such position... | |
| Francis Beaufort Palmer - 1911 - 834 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 that position... | |
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