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Auditor - Law Dictionary Search Results

Home Dictionary Name: auditor Page: 2

Public - Auditors and valuers

Public - Auditors and valuers, persons appointed by the Treasury for the purpose of audits and valuations under the (English) Friendly Societies Act, 1896, s. 30, and under the (English) Industrial and Provident Societies Act, 1893, s. 72. Their duties and remuneration are as prescribed from time to time by the Treasury. In the case of the latter class of Society, audit by a public auditor is now compulsory (Industrial and Provident Societies Act, 1913, s. 2). See also Industrial Insurance Act, 1923 (13 & 14 Geo. 5, c. 8), s. 15....


Corporate Office

Corporate Office, in Local Government Act, 1933 (23 & 24 Geo. 5, c. 51), s. 305, means the office of 'mayor, alderman, councillor, or elective auditor of a borough.'...


Audience Court

Audience Court, belonging to the Archbishop of Canterbury, having the same authority with the Court of Arches, but inferior to it in dignity and antiquity. The Dean of the Arches is the official auditor of the Audience. The Archbishop of York has also his Audience Court, Termes de la Ley...


Appropriation Accounts

Appropriation Accounts, 'appropriation accounts' means accounts which relate the expenditure brought to account during a financial year, to the several items specified in the law made in accordance with the provisions of the Constitution or of the Government of Union Territories Act, 1963, (20 of 1963) for the appropriation of moneys out of the Consolidated Fund of India or of State, or of a Union Territory having a Legislative Assembly, as the case may be. [Comptroller and Auditor-General's (Duties, Power and Conditions of Service Act, (56 of 1971), s. 2(b)]...


Affirmation

Affirmation, a solemn declaration without oath; the being allowed to make it was an indulgence at first confined to the people called Quakers, and Moravians (9 Geo. 4, c. 32, s. 1; 3 & 4 Wm. 4, c. 49), and to Separatists (3 & 4 Wm. 4, c. 82), but was afterwards extended to all persons objecting to take an oath. See (English) Common Law Procedure Act, 1854 (17 & 18 Vict. c. 125), s. 20; 24 & 25 Vict. c. 66 (criminal proceedings); 30 & 31 Vict. c. 35, s. 8 (jurors); and particularly the (English) Evidence Amendment Act, 1869, s. 4 (extended to evidence before arbitrators and others by 33 & 34 Vict. c. 49, s. 1), under which persons having no religious belief were first allowed to affirm, the former statutes having applied only to persons prevented by a religious belief from swearing.The Act of 1869, however, did not apply to promissory oaths, e.g., to the oath directed by the Parliamentary Oaths Act, 1866, as amended by the Promissory Oaths Act, 1868, to be taken by Members of Parliament...


Accounts

Accounts, accounts, in relation to, commercial undertakings of a government, includes trading, manufacturing and profit and loss accounts and balance-sheets and other subsidiary accounts, Comptroller and Auditor-General [Duties, Powers and Conditions of Service Act, 1971 (56 of 1971), s. 2 (a)]...


Hearer

One who hears an auditor...


master

master 1 : an individual or entity (as a corporation) having control or authority over another: as a : the owner of a slave b : employer compare servant c : principal 2 : an officer of the court appointed (as under Federal Rule of Civil Procedure 53) to assist a judge in a particular case by hearing and reporting on the case, sometimes by making findings of fact and conclusions of law, and by performing various related functions NOTE: Under the Federal Rules of Civil Procedure, a master may be a magistrate or else may be a person with some special expertise in the matter. The word master as used in the Federal Rules encompasses a referee, an auditor, an examiner, and an assessor. If the master makes findings of fact, they are reviewable by the court except when the case is not to be tried to the jury and the findings are clearly erroneous, or when the parties have stipulated that the master's findings are to be final. adj : being the principal or controlling one : governing...


letter

letter 1 : a direct written statement addressed to an individual or organization ;broadly : an official communication see also counterletter determination letter : a letter from an administrative agency (as the Internal Revenue Service) usually in response to a request in which a determination, decision, or ruling (as whether an organization qualifies as charitable) is made information letter : a letter from an administrative agency usually in response to a request that provides information and esp. that simply calls attention to an interpretation or principle of law letter of intent : a letter in which the intention to enter into a formal agreement (as a contract) or to take some specified action is stated letter ro·ga·to·ry [-rō-gə-tȯr-ē] [probably partial translation of Medieval Latin littera rogatoria letter of request] : a formal written request by a court to a court in a foreign jurisdiction to summon and examine a witness in accordance...


annual report

annual report : a written report distributed to shareholders each year by a corporation that sets forth financial information (as an auditor's report, the selling prices of the corporation's stock, and the yearly profit) as well as statements by the corporation's management ...



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