The Student's AuditingLongmans, Green, and Company, 1914 - 193 стор. |
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Загальні терміни та фрази
31st December additions ALFRED NIXON amount annual general meeting appointed articles of association ascertain assets audit auditor Balance Sheet Bank Pass Book bills Bought Ledger Capital Account Cash Book cent certificate charged to revenue checked cheques commission Companies Act Companies Consolidation company's cost counterfoils Crown 8vo customers debentures debit debts December 31 December 31st deducted depreciation directors discount ditto dividend duty entries expenditure expenses gross profit included income tax inspect interest investments Invoice Book June liabilities limited company loans Loss Account machine manufacturing ments method mortgage Nominal Ledger noted paid partners payable payment period postings premiums Profit and Loss provision Railway receipts remuneration rents responsible official Revenue Account Sales Day Book Sales Ledger secret reserve shareholders shares Sinking Fund statement Sundry Trading Account Trial Balance ultra vires valuation verify vouched vouchers wages
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Сторінка 98 - ... whether, in their opinion, the balance sheet referred to in the report is 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.
Сторінка 96 - The auditors shall make a report to the shareholders on the accounts examined by them, and on every balance sheet laid before the company in general meeting...
Сторінка 98 - Every auditor of a company shall have a right of access at all times to the books and accounts and vouchers of the company, and shall lie entitled to require from the directors and officers of the company such information and explanation as may be necessary for the performance of the duties of the auditors.
Сторінка 97 - If an appointment of auditors is not made at an annual general meeting, the board may, on the application of any member of the company, appoint an auditor of the company for the current year, and fix the remuneration to be paid to him by the company for his services.
Сторінка 25 - ... with the accounts and vouchers relating thereto, and shall either sign the same as found by them to be correct, duly vouched, and in accordance with law...
Сторінка 97 - A person, other than a retiring auditor, shall not be capable of being appointed auditor at an annual general meeting unless notice of an intention to nominate that person to the office of auditor has been given by a shareholder to the company not less than fourteen days before the annual general meeting...
Сторінка 96 - The first auditors of the company may be appointed by the directors before the statutory meeting, and if so appointed shall hold office until the first annual general meeting, unless previously removed by a resolution of the shareholders in general meeting, in which case the shareholders at that meeting may appoint auditors.