...sheet exhibits a true and correct statement of the condition of the affairs of the corporation, and the true financial position of the company at the time of the audit. This must be ascertained by examining the books of the corporation ; and1 PROGRESS OF THE LAW. 779...

...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 the time of the audit, and his duty is confined to that. But then comes the question, How is he to ascertain such position...

...Directors of the Company, or three of such Directors at the least. "It is impossible to read Section 7 without being struck with the importance of the enactment...position of the Company at the time of the audit." (In re London and General Bank (No. 2) [1895], 2 Ch. 682.) THE COMPANIES ACT, 1880. (43 Viet, c. 19.)...

...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 the time of the audit, and his duty is confined to that. But then comes the question : How is he to ascertain that position...

...shareholders whether the balance-sheet exhibits a correct view of the state of the Company's affairs, and the true financial position of the Company at the time of the audit. They must ascertain this by examining the books of the Company, and must take reasonable care to see...

...pro" vided he discharges his own duty to the shareholders. 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. . . . Such I take to be the duty of the auditor: he " must be honest...

...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 the time of the audit, and his duty is confined to that. But then comes the question : How is he to ascertain such position...

...Again, another Judge of the Court of Appeal said : "The Auditor's '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. But then comes 'the question : How is he to ascertain that position...

...279. From these decisions it is to be gathered that the auditor's business is to ascertain and state the true financial position of the company at the time of the audit; he is to ascertain that position by examining the books of the company; he must take reasonable care...

...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 the time of the audit, and his duty is confined to that. But then comes the question: How is he to ascertain such position?...