 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...  Journal of Accountancy - Página 1971914Visualização integral - Acerca deste livro
 | 1895 - 686 páginas
...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...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... | |
 | Institute of Bankers (Great Britain) - 1896 - 642 páginas
...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...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... | |
 | 1896 - 830 páginas
...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...making loans with or without security. It is nothing to hi™ whether the business of a company is being conducted prudently or imprudently, profitably or... | |
 | Francis William Pixley - 1896 - 716 páginas
...be included among the " Investments " or " Sundry Debtors," or disguised under any other heading. " An Auditor has nothing to do with the prudence or...imprudence of making loans, with or without security.'' In re London and General Bank, (No. 2) [1895] 2 Ch. 682. Loans by a Company transacting Life Assurance... | |
 | Francis William Pixley - 1897 - 292 páginas
...statement may not be issued to the shareholders. It is nothing, however, to the Auditor of a company whether dividends are properly or improperly declared, provided he discharges his own duty to the shareholders. His business is to determine and state the true financial position of the company at... | |
 | Lawrence Robert Dicksee - 1900 - 730 páginas
...Bank (2 Ch.D. 1895, 681). That was a procedure under this 10th 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,... | |
 | Paul Frederick Simonson - 1901 - 206 páginas
...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...whether dividends are properly or improperly declared, pro" vided he discharges his own duty to the shareholders. His " business is to ascertain and state... | |
 | Lawrence Robert Dicksee - 1902 - 838 páginas
...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...conducted prudently or imprudently, profitably or tmprofhably ; it is nothing to him whether dividends are properly or improperly declared, provided... | |
 | Elmer Henry Beach, William Winter Thorne - 1903 - 96 páginas
...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...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... | |
 | George Lisle - 1903 - 560 páginas
...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...security. It is nothing to him whether the business of the company is being conducted prudently or imprudently, profitably or unprofitably ; it is nothing... | |
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