Auditor - Law Dictionary Search Results
Home Dictionary Name: auditor Page: 3 Page 3 of about 27 results (0.002 seconds)Encore
Once more again used by the auditors and spectators of plays concerts and other entertainments to call for a repetition of a particular part...
Accountant or Accomptant
Accountant or Accomptant, one whose business it is to compute, adjust, and range in due order accounts; also to audit accounts. The Institute of Chartered Accountants in England and Wales was incorporated by Royal Charter, May 11th, 1880. No person is entitled to describe himself as a chartered accountant unless he is a member of an Institute of Accountants incorporated in the United Kingdom by Royal Charter; see Society of Accountants in Edinburgh v. Corporation of Accountants Ltd. (1893) 20 R 750; Society of Accountants and Auditors v. Goodway, (1907) 1 Ch 489....
Agent
Agent, a person acting for another, whether by his express or implied authority, the general rule being, that whatever a person may do himself, that he may, as 'principal,' authorize another to do for him, and in accordance with the maxim, qui facit per alium facit per se, to fix him with the same liability in contract or tort as if he had done it himself. See BROKER, FACTOR, MERCANTILE AGENT, VICARIOUS RESPONSIBILITY, and consult Bowstead on Agency or Evans on Principal and Agent.Where the principal is disclosed, only the principal can be sued. Where the principal is not disclosed, but the agent acts as agent, either the agent or the principal, when disclosed, can be sued. If an agent represents himself as such, and contract for an undisclosed and unascertained principal, his contract may be ratified by the principal when disclosed and ascertained.Agent is a person appointed to carry on a business under the powers of a committee of a person incapable of managing his affairs or under a...
Book of account
Book of account, It involves either addition or subtraction or both of these operations of arithmetic. A book which contains successive entries of items may be a good memorandum book; but until those entries are totalled or balanced, or both, as the case may be, there is no reckoning and no account. In the making of totals and striking of balances from time to time lies the chief safeguard under which books of account have been distinguished from other private records as capable of containing substantive evidence on which reliance may be placed', CBI v. V.C. Shukla, (1998) 3 SCC 410: AIR 1998 SC 1406: 1998 Cr LJ 1905 (SC).-All companies registered under the (English) Companies Act,1929, are by s. 122 obliged to keep books of account of (a) all receipts and expenses with matters relating thereto; (b) all sales and purchases; and (c) the assets and liabilities of the company: these books are to be open to inspection by the directors-heavy penalties for non-compliance are imposed. The aud...
Constat
Constat, a certificate which the Clerk of the Pipe and auditors of the Exchequer made, at the request of any person who intended to plead or move in that Court, for the discharge of anything. The effect of it was the certifying what appears (constat) upon record touching the matter in question. It was held to be superior to an ordinary certificate, because it did not contain anything but what appears on record. An exemplification of the enrolment of letters-patent under the Great Seal in called a constat, Co. Litt. 225; Page's case, 5 Rep. 52....
Ex parte talis
Ex parte talis, a writ that lay for a bailiff or receiver, who, having auditors appointed to take his accounts, cannot obtain of them reasonable allowance, but is case into prison.-Fitz. N.B. 129....
Parcel makers
Parcel makers, two officers in the Exchequer who formerly made the parcels of the escheators' accounts, wherein they charged them with everything they had levied for the sovereign's use within the time of their being in office, and delivered the same to the auditors to make up their accounts therewith, Prac. Exch....
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