 It is no part of an auditor's duty to give advice either to directors or shareholders as to what they ought to do. An auditor has nothing to do with the prudence or imprudence of making loans with or without security. It is nothing to him whether the...  Auditing: A Practical Manual for Auditors - Σελίδα 276των Lawrence Robert Dicksee - 1905 - 385 σελίδεςΠλήρης προβολή - Σχετικά με αυτό το βιβλίο
 | 1896 - 830 σελίδες
...& 54 Viet. c. 63), s. 10— Companies Act, 1879 (42 & 43 Viet. c. 76), 8. 7, sub-sections I, 6, 6. It is no part of an auditor's duty to give advice,...directors or shareholders, as to what they ought to do, and he is not concerned as to whether the business of the company is prudently or imprudently carried... | |
 | Francis William Pixley - 1896 - 716 σελίδες
...be concentrated in a fewer number, or, perhaps, even be dispensed with altogether. It is, however, " no part of an Auditor's duty to give advice, either...Directors or Shareholders, as to what they ought to do. In re London ani General Bank" (No. 2) [1895] 2 Ch. 682. A thorough and efficient audit should embrace... | |
 | Institute of Bankers (Great Britain) - 1896 - 642 σελίδες
...ambiguity to which the language of the statute taken alone may be open if very narrowly criticised. It is no part of an auditor's duty to give advice,...either to directors or shareholders, as to what they ougut to do. An auditor has nothing to do with the prudence or imprudence of making loans with or without... | |
 | George Lisle - 1903 - 560 σελίδες
...especially that part which deals with the duties of auditors, which was as follows (p. 682) : — . ' It is no part of an auditor's duty to give advice...security. It is nothing to him whether the business of the company is being conducted prudently or imprudently, profitably or unprofitably ; it is nothing... | |
 | Lawrence Robert Dicksee - 1904 - 936 σελίδες
...Bank (2 Ch.D. 1895, 681). That was a procedure under this loth Section. Mr. Justice Lindley says, " An Auditor has nothing to do with the prudence or imprudence of the way in which the business has been carried on ; nothing to say as to whether it was properly, improperly,... | |
 | Francis William Pixley - 1906 - 578 σελίδες
...conform. If they only give partial directions they are to be read in conjunction with the public Acts. "It is no part of an Auditor's duty to give advice, either NO part of to Directors or Shareholders, its to what they ought to do. Duty to give An Auditor has... | |
 | 1907 - 1012 σελίδες
...ambiguity to which the language "of the statute taken alone may be open if very narrowly "criticised. It is no part of an auditor's duty to give "advice, either to directors or to shareholders, as to what "they ought to do. An auditor has nothing to do with the "prudence or imprudence... | |
 | Hartley Withers - 1910 - 398 σελίδες
...public Companies." Here again he flouts a legal doctrine, which he himself frequently quotes, that " it is no part of an Auditor's duty to give advice,...Directors or Shareholders, as to what they ought to do. ... It is nothing to him whether the business of a Company is being conducted prudently or imprudently,... | |
 | Richard Passow - 1910 - 376 σελίδες
...vermögende Leute oder Firmen sind. 1) In einem Prozesse (re London and General Bank) erklärte der Richter: „It is no part of an auditor's duty to give advice, either to directors or shareholders, ae to what they ought to do. An auditor has nothing to do with the prudence or imprudence of making... | |
 | New York (State). Legislature. Senate - 1914 - 1286 σελίδες
...is In re London and General Bank, 2 Ch. 673 (1895). In his opinion in this case Judge Lindley says: It is no part of an auditor's duty to give advice...imprudence of making loans with or without security. « РЫеу'» Dutie« of Auditors, 1910. pp. 539-540. ' Ibid., p. 538. It a nothing to him whether... | |
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