Company Law and Auditing
Author | : |
Publisher | : Sterling Publishing Company |
Total Pages | : 402 |
Release | : |
Genre | : |
ISBN | : |
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Author | : |
Publisher | : Sterling Publishing Company |
Total Pages | : 402 |
Release | : |
Genre | : |
ISBN | : |
Author | : Paul Bircher |
Publisher | : Routledge |
Total Pages | : 249 |
Release | : 2013-12-04 |
Genre | : Business & Economics |
ISBN | : 1134609167 |
The accounting provisions of the Companies Act 1948 (CA48) represented a major change from the provisions of preceding company legislation, the Companies Act 1929 (CA29). CA48 contained radically different accounting and auditing provisions from those of any previous enactment and represented a substantial stride forward in generally accepted accounting standards. Until the publication of this book the explanation of the changes in CA48 was one that had remained relatively unexplored. This book examines the historical process which brought these regulatory changes about.
Author | : Kelly Adam |
Publisher | : GRIN Verlag |
Total Pages | : 13 |
Release | : 2014-02-10 |
Genre | : Business & Economics |
ISBN | : 3656591679 |
Document from the year 2013 in the subject Business economics - Revision, Auditing, , language: English, abstract: Auditors accumulate and evaluate information to be able to determine whether the financial reports of a given company complied with legislative requirements and established criteria. An auditor therefore determines the credibility of financial information so that the correct use of it in business and investment decisions can be made. Auditors have legal duties attached to their activities which they are expected to uphold. A breach of the legal duty which is imposed and fixed by law due to careless acts constitutes what is termed as negligence. This makes it to be based on conduct rather than any form of agreement. A tort of negligence therefore is only committed when actionable damage is sustained, and this is not only by carelessness but by inflicting damage carelessly in situations where the law recognizes a duty to be careful. Negligence is hence established if the conduct was careless and there existed a causal relationship between the damage and that conduct. A close look at it is a situation where the conduct was foreseeable to inflict the damage on person harmed. Negligence statements provided by company auditors can result to pure economic loss. Internal auditors check the accuracy of the financial information and provide an opinion whether the information is true and fair according to the accounting standards and common law. They are liable to external users of financial information since external users rely on audited statements to make investment decisions hence the need of the opinions to be unbiased and remain independent. Therefore, it is their legal duty to provide an assurance to all audited statements users that the material is not of fraud, its reliable and lacks irregularities. Conclusion by the auditor that the information is fairly stated as per the accounting standards makes them liable if they are found to have been materially misstated.
Author | : Mark Stamp |
Publisher | : Sweet & Maxwell |
Total Pages | : 741 |
Release | : 2011 |
Genre | : Law |
ISBN | : 041404312X |
Previous ed.: Old Woking: City & Financial, 2004.
Author | : Dharminder Singh |
Publisher | : |
Total Pages | : |
Release | : 2000 |
Genre | : Auditing |
ISBN | : |
Author | : Ellie (Larelle) Chapple |
Publisher | : John Wiley & Sons |
Total Pages | : 621 |
Release | : 2020-01-21 |
Genre | : Law |
ISBN | : 0730369331 |
Chapple’s award winning Company Law textbook is written for business or commerce students studying an accounting major. This updated second edition presents company law in an applied context rather than the doctrinal context many major legal publishers use. It is concise and to the point, covering the core concepts in a typical company law unit without any extraneous topics. The Company Law interactive e-text features a range of instructional media content designed to provide students with an engaging learning experience. This includes practitioner videos from Clayton Utz, animated work problems and questions with immediate feedback. Chapple’s unique resource can also form the basis of a blended learning solution for lecturers.
Author | : Louis Morris Brown |
Publisher | : West Group Publishing |
Total Pages | : 672 |
Release | : 1990 |
Genre | : Auditing |
ISBN | : |
Author | : New Zealand Society of Accountants. Accounting Practice and Procedure Committee |
Publisher | : |
Total Pages | : 23 |
Release | : 1971 |
Genre | : Accounting |
ISBN | : |
Author | : New Zealand Society of Accountants. Accounting Practice and Procedure Committee |
Publisher | : |
Total Pages | : 23 |
Release | : 1971 |
Genre | : Accounting |
ISBN | : |
Author | : CS Rupanjana De |
Publisher | : Bloomsbury Publishing |
Total Pages | : 900 |
Release | : 2021-08-30 |
Genre | : Law |
ISBN | : 9389611954 |
Highlights ? With 85+ Referencer containing more than 165 procedures, tables & charts ? Containing the following lucid charts for procedures/compliances under the Companies Law: - Compliance requirements – Annual, One-time and Others - Disclosure requirements in Financial Statements, Board Reports etc - Flow chart for Name Change, Conversion, Directors, Auditors, KMP, Allotment, Registered Office, Charges, Managerial Remuneration, Removal of Name, Acceptance of Deposits, Buy-back of Securities, Declaration and Payment of Dividend, Loan, Advances and Borrowings, Related Party Transactions, Dormant/Inactive Company and many more - LLP – Advantage, Registration, Conversion, Closure, Compliances, Returns & Records, FLLP ? Act, Rules, Standards and table/flow charts of procedures- all integrated at one place with comments on each section