Articoli correlati a Auditing Theory and Practice Volume 1
Sinossi
This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1922 edition. Excerpt: ... or any reference to facts materially affecting the financial position of the concern. The certificate should be as short and concise as possible, consistent with a correct statement of the facts, and if qualifications are necessary the auditor must state them in a clear and concise manner. If the auditor is satisfied that his audit has been complete and conforms to the general instructions of the Federal Reserve Board, and that the balance sheet and profit and loss statement are correct, or that any minor qualifications are fully covered by the footnotes on the balance sheet, the following form is proper: I have audited the accounts of Blank & Co. for the period from to and I certify that the above balance sheet and statement of profit and loss have been made in accordance with the plan suggested and advised by the Federal Reserve Board and in my opinion set forth the financial condition of the firm at and the results of its operations for the period. (Signed) A. B. C. [FORM FOR PROFIT AND LOSS ACCOUNT.] Comparative statement of profit and loss for three years ending 19. .. [For form of Balance Sheet, see pages 372,373.] Vol. 1--45 APPENDIX B EXAMPLE OF PROVISIONS CONTAINED IN A PREFERRED STOCK AGREEMENT The stock certificates of a company incorporated in 1921, contain the following definitions and provisions: 1. "Gross Income" of any fiscal period shall be the gross sales of such period plus the income received from interest, rentals, commissions, dividends, and all other current revenues of every description. The company may set up reserves out of the gross income of any fiscal period for anticipated charges reasonably accruing but not capable of being definitely ascertained, but any excess of such reserves set up after December...
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