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" 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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Accounting

Lionel Cuthbert Cropper - 1924 - 1188 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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All India Reporter, 1. köide

1925 - 900 lehte
...declared, provided he. discharges his own duty to the shareholders. His business is to ascertain and slate the true financial position of the company at the time of the audit and his duty is confined «¡o that. He is to ascertain that position by examining the books of the...
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Higher Book-keeping and Accounts

Lionel Cuthbert Cropper - 1927 - 888 lehte
...dicta of British judges may, however, be usefully quoted : — " 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." (London and General Bank, Ltd., [1895].) " Auditors of a limited...
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The Law Times Reports: Containing All the Cases Argued and ..., 73. köide

1896 - 842 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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The Victorian Law Reports

Victoria. Supreme Court - 1920 - 828 lehte
...Bank (No. 2) (c), said (at pp. 682, 683) : — " His (an 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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Cases and Materials in Company Law

L. S. Sealy - 1971 - 920 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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Accounting Research, 1948-1958: Selected articles on accounting history

David Solomons, Stephen A. Zeff - 1996 - 292 lehte
...or imprudence of making loans with or without security. . . . 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. . . . An auditor, however, is not bound to do more than exercise...
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A Handbook of Practical Auditing

BN Tandon et al. - 2006 - 680 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." (Re London and Central Bank, 1895). It is not the duty of an auditor to see that his report has been...
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University Law Review, 2. köide

1894 - 344 lehte
...was no part of an auditor's duty to give advice, he says : " 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 Science And Practice Of Aiditing

E.H. Beach And W.W. Thorne - 1903 - 90 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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