Auditor

Accredited energy auditor

Accredited energy auditor, means an auditor possessing qualifications specified under clause (p) of sub-s. (2) of s. 13. [Energy Conservation Act, 2001 (52 of 2001), s. 2 (a)]...

auditor 1 : a person qualified and authorized to examine and verify financial records 2 : a referee appointed by a court in a civil action ;esp : one designated to prepare an account for the court see also master ...

Auditor, one who examines accounts and evidences of expenditure. See AUDIT....

Auditor of the Receipts

Auditor of the Receipts, an officer of the Exchequer, 4 Inst. 107; 46 Geo. 3, c. 1 (repealed by 4 & 5 Wm. 4, c. 15, s. 36)....

Auditors of the Imprest

Auditors of the Imprest, officers of the Exchequer, who formerly had the charge of auditing the accounts of the customs, naval and military expenses, etc., now performed by the commissioners for auditing public accounts, Jac. Law Dict....

Audit

Audit, an examining of accounts. An audit may be either detailed or administrative, and is usually both. A detailed audit is a comparison of vouchers with entries of payment, in order that the party whose accounts are audited may not debit his employer with payments not in fact made. An administrative audit is a comparison of payments with authorities to pay, in order that the party whose accounts are audited may not debit his employer with payments not authorised. If in either branch of audit an improper entry is discovered, the auditor surcharges the party whose accounts are audited; whereby the payment must be made by such party out of his own pocket. Where no fraud is suspected, however, and when there has been no negligence, it is common for the surcharge to be remitted [see, e.g., (English) Local Government Act, 18 (23 & 24 Geo. 5, c. 51), s. 230], especially where the party whose accounts are audited has given his service gratuitously.The public accounts are audited under the (E...

Writer of the tallies

Writer of the tallies, an officer of the Exchequer, who acted as clerk to the auditor of the receipt, who wrote upon the tallies the teeller's bills. See TALLY....

Surcharge

Surcharge, an overcharge of what is just and right; exceeding one's powers or privileges; a declaration by an auditor that a person is personally liable to refund a particular part of public money illegally expended by him [see, e.g. the Public Health Act, 1875, s. 247 (7)]; a second or further mortgage. See AUDIT.1. An additional tax, charge, or cost usu. one that is excessive 2. An additional load or burden, Black's Law Dictionary, 7th Edn.The expression 'surcharge' in the context of taxation means an additional imposition which results in enhancement of the tax and the nature of the additional imposition is the same as the tax on which it is imposed as surcharge. A surcharge on land revenue is an enhancement of the land revenue to the extent of the imposition of surcharge. The nature of such imposition is the same viz., land revenue on which it is a charge, Sarojini Tea Co. (P) Ltd. v. Collector of Dibrugarh, AIR 1992 SC 1264 (1269): (1992) 2 SCC 156. [Assam Land Revenue and Land (S...

Semi

Semi, means not only half in quantity or value but also 'to some extent' or partly, S.R. Rao v. Comptroller and Auditor-General of India, (1992) 19 ACT 483...

Public Accounts

Public Accounts, the accounts of the expenditure of the nation. They are rendered to the Comptroller and Auditor-General under 29 & 30 Vict. c. 39, and the amending Act, 11 & 12 Geo. 5, c. 52....

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