Auditing: A Practical Manual for Auditors

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Gee & Company, 1900 - Auditing - 698 pages
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Page 554 - ... 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.
Page 590 - The amount of the capital of the company, and the number of shares into which it is divided...
Page 671 - ... 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...
Page 297 - 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.
Page 341 - 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...
Page 675 - 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...
Page 529 - The directors may. before recommending any dividend, set aside out of the profits of the company such sum as they think proper as a reserve fund to meet contingencies, or for equalising dividends, or for repairing or maintaining the works connected with the business of the company...
Page 335 - ... the annual profits or gains arising or accruing to any person residing in the United Kingdom from any kind of property •whatever, whether situate in the United Kingdom or elsewhere...
Page 547 - 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.
Page 546 - Every auditor shall have a list delivered to him of all books kept by the Company, and shall at all reasonable times have access to the books and accounts of the Company.

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