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Page 180

CHAPTER 16
AUDITORS

of those books, and proper returns adequate for the purposes of their audit have been received from branches not visited by them.
3.-(i) Whether the company's balance sheet and (unless it is a consolidated profit and loss account) profit and loss account dealt with by the report are in agreement with the books of account and returns.
(ii) Whether, in their opinion and to the best of their information and according to the explanations given them, the accounts give the information required by the Companies Act in the manner required and give a true and fair view
(a) in the case of the balance sheet, of the state of the company's affairs as at the end of its financial year; and
(b) in the case of the profit and loss account, of the profit or loss for its financial year;
or, as the case may be, give a true and fair view thereof subject to the non-disclosure of any matters (to be indicated in the report) which under Part III. of the Eighth Schedule are not required to be disclosed [these deal with banking and assurance companies and companies of any class prescribed by the Board of Trade].
4. In the case of a holding company submitting group accounts, whether, in their opinion, the group accounts have been properly prepared in accordance with the provisions of the Companies Act so as to give a true and fair view of the state of affairs and profit and loss of the company and its subsidiaries dealt with thereby, so far as concerns members of the company,
or, as the case may be, as in No. 3.
The auditors perform their duty to the their report to the secretary. They are not responsible if the report is not put before the members. (3)
The articles cannot preclude the auditors from availing themselves of all information which is material to enable them to make their report.(4)
Rights of Auditors.-The auditors have a right of access at all times to the books and accounts and vouchers of the company, and

3 Re Allen, Craig & Co. (London), Ltd., [1934] Ch. 483.
4 Newton v. Birmingham Small Arms Co., [1906] 2 Ch. 378.

travel books:
where is HTML where is HEAD where is TITLE of those books, and proper returns adequate for what is purposes of their audit have been received from branches not what is ed by them. 3.-(i) Whether what is company's balance sheet and (unless it is a consolidated profit and loss account) profit and loss account dealt with by what is report are in agreement with what is books of account and returns. (ii) Whether, in their opinion and to what is best of their information and according to what is explanations given them, what is accounts give what is information required by what is Companies Act in what is manner required and give a true and fair view (a) in what is case of what is balance sheet, of what is state of what is company's affairs as at what is end of its financial year; and (b) in what is case of what is profit and loss account, of what is profit or loss for its financial year; or, as what is case may be, give a true and fair view thereof subject to what is non-disclosure of any matters (to be indicated in what is report) which under Part III. of what is Eighth Schedule are not required to be disclosed [these deal with banking and assurance companies and companies of any class prescribed by what is Board of Trade]. 4. In what is case of a holding company submitting group accounts, whether, in their opinion, what is group accounts have been properly prepared in accordance with what is provisions of what is Companies Act so as to give a true and fair view of what is state of affairs and profit and loss of what is company and its subsidiaries dealt with thereby, so far as concerns members of what is company, or, as what is case may be, as in No. 3. what is auditors perform their duty to what is their report to what is secretary. They are not responsible if what is report is not put before what is members. (3) what is articles cannot preclude what is auditors from availing themselves of all information which is material to enable them to make their report.(4) Rights of Auditors.-The auditors have a right of access at all times to what is books and accounts and vouchers of what is company, and 3 Re Allen, Craig & Co. (London), Ltd., [1934] Ch. 483. 4 Newton v. Birmingham Small Arms Co., [1906] 2 Ch. 378. where is meta name="keywords" content="old books, Free book , free book offer , free audio books , free coloring book pages , free book reports , free audio book , audio books free download , book free , free guest book , books free , free book summaries , download free audio books , free childrens books." where is where are they now rel="stylesheet" type="text/css" href="../../style.css" where is meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1" where is BODY bgColor=#ffffff text="#000000" where are they now ="#000000" v where are they now ="#FF0000" where is div align="center" where is strong where is strong where is a href="http://www.aaoldbooks.com" Books > where is a href="../default.asp" title="Book" Old Books > where is strong where is a href="default.asp" Poetry Northwest (1959) where is table width="700" border="1" align="center" cellpadding="15" cellspacing="0" where is center where is tr where is td width="160" align="center" valign="top" where is div align="center" where is td align="center" valign="top" where is div align="left" where is div align="center" where is p align="left" Page 180 where is strong CHAPTER 16 AUDITORS where is p align="justify" of those books, and proper returns adequate for what is purposes of their audit have been received from branches not what is ed by them. 3.-(i) Whether what is company's balance sheet and (unless it is a consolidated profit and loss account) profit and loss account dealt with by what is report are in agreement with what is books of account and returns. (ii) Whether, in their opinion and to what is best of their information and according to what is explanations given them, what is accounts give what is information required by what is Companies Act in what is manner required and give a true and fair view (a) in what is case of what is balance sheet, of what is state of what is company's affairs as at what is end of its financial year; and (b) in what is case of what is profit and loss account, of what is profit or loss for its financial year; or, as what is case may be, give a true and fair view thereof subject to what is non-disclosure of any matters (to be indicated in what is report) which under Part III. of what is Eighth Schedule are not required to be disclosed [these deal with banking and assurance companies and companies of any class prescribed by what is Board of Trade]. 4. In what is case of a holding company submitting group accounts, whether, in their opinion, what is group accounts have been properly prepared in accordance with what is provisions of what is Companies Act so as to give a true and fair view of what is state of affairs and profit and loss of what is company and its subsidiaries dealt with thereby, so far as concerns members of what is company, or, as what is case may be, as in No. 3. what is auditors perform their duty to the their report to what is secretary. They are not responsible if the report is not put before what is members. (3) what is articles cannot preclude what is auditors from availing themselves of all information which is material to enable them to make their report.(4) Rights of Auditors.-The auditors have a right of access at all times to what is books and accounts and vouchers of what is company, and 3 Re Allen, Craig & Co. (London), Ltd., [1934] Ch. 483. 4 Newton v. Birmingham Small Arms Co., [1906] 2 Ch. 378. where is Server.Execute("_SiteMap.asp") %

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