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" An auditor, however, is not bound to do more than exercise reasonable care and skill in making inquiries and investigations. He is not an insurer ; he does not guarantee that the books do correctly show the true position of the company's affairs ; he... "
The Accountant - الصفحة 153
1907
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Reports of Bankruptcy and Company Cases Decided in the High Court of Justice ...

1895 - عدد الصفحات: 686
...Shepherd (2). An auditor, however, is not hound to do more than exercise reasonable care and skill in making inquiries and investigations. He is not...the books do correctly show the true position of the company"s affairs ; he does not even guarantee that his balance-sheet is accurate according to the...

The Weekly Reporter, المجلد 44

1896 - عدد الصفحات: 830
...Co. v. Shepherd. An auditor, however, is not bound to do more than exercise reasonable care and skill in making inquiries and investigations. He is not...company's affairs ; he does not even guarantee that his balancesheet is accurate according to the books of the company. If he did, he would be responsible...

Auditors: Their Duties and Responsibilities Under the Companies Acts and ...

Francis William Pixley - 1896 - عدد الصفحات: 716
...Building Societies. Auditor not " JJe is not an insurer : he does not guarantee that the an Insurer. ~ Books do correctly show the true position of the Company's...is accurate according to the Books of the Company." In re London and General Bank, (No. 2) [1895] 2 Ch. 683. Certificate for The requirements of the Railway...

Auditing: A Practical Manual for Auditors

Lawrence Robert Dicksee - 1900 - عدد الصفحات: 730
...Division, page 802. An Auditor, however, is not bound to do more than exercise reasonable care and skill in making inquiries and investigations. He is not...true position of the company's affairs ; he does not guarantee that his Balance Sheet is accurate according to the books of the company. If he did he would...

Manual of the Law of Joint Stock Companies in Scotland: With an Appendix ...

Allan McNeil - 1901 - عدد الصفحات: 336
...true and correct representation of the state of the affairs of the Company. An auditor is, however, not an insurer. He does not guarantee that the books...Company's affairs. He does not even guarantee that his balance-sheet is accurate according to the books of the Company. All that the auditor is bound to do...

Auditing: A Practical Manual for Auditors

Lawrence Robert Dicksee - 1902 - عدد الصفحات: 838
...bound to do more than exercise reasonable care and skill in making inquiries and investiga, tions. He is not an insurer ; he does not guarantee that...true position of the company's affairs ; he does not guarantee that his Balance Sheet is accurate according to the books of the company. If he did he would...

Encyclopædia of Accounting, المجلد 1

George Lisle - 1903 - عدد الصفحات: 556
...Division, p. 802. An auditor, however, is not bound to do more than exercise reasonable care and skill in making inquiries and investigations. He is not...true position of the company's affairs ; he does not guarantee that his Balance Sheet is accurate according to the books of the company. If he did he would...

Auditing; a Practical Manual for Auditors. 6th Ed., Rev. and Enl

Lawrence Robert Dicksee - 1904 - عدد الصفحات: 936
...Division, page 8oi. An Auditor, however, is not bound to do more than exercise reasonable care and skill in making inquiries and investigations. He is not...true position of the company's affairs; he does not guarantee thai his Balance Sheet is accurate according to the books of the company. If he did he would...

Palmer's Company Law: A Practical Book for Lawyers and Business Men

Francis Beaufort Palmer - 1905 - عدد الصفحات: 724
...(36 Ch. D. 787). An auditor, however, is not bound to do more than exercise reasonable care and skill in making inquiries and investigations. He is not...the company. If he did, he would be responsible for an error on his part, even if he were himself deceived without any want of reasonable care on his part...

Auditing: A Practical Manual for Auditors

Lawrence Robert Dicksee - 1905 - عدد الصفحات: 398
...Division, page 802. An Auditor, however, is not bound to do more than exercise reasonable care and skill in making inquiries and investigations. He is not...the books do correctly show the true position of the * This is clearly a lapsus lingua : it is no part of an Auditor's duty to prepare accounts; but to...




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