Auditing: A Practical Manual for Auditors

Εξώφυλλο
Gee, 1902 - 811 σελίδες
 

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Δημοφιλή αποσπάσματα

Σελίδα 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.
Σελίδα 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...
Σελίδα 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.
Σελίδα 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.
Σελίδα 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...
Σελίδα 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...
Σελίδα 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...
Σελίδα 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...
Σελίδα 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,...
Σελίδα 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.

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