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1 - 4 of 4 (0.20 seconds)Chartered Accountants Act, 1949
The Deputy Inspector General Of Police, ... vs D. Rajaram And Ors. on 28 July, 1959
The audit related to the period ending 31st March 1957. The actual audit was done Dy V. Rajaram the respondent, a partner of the audit firm. In the audit report by the respondent dated 31st May 1957, we find the following statement:
Controller Of Insurance vs H.C. Das on 4 January, 1957
In Spicer and Pegler's Practical Auditing it is pointed out that the verification of loans on security involves not only an examination of the loan account in the ledger, but also of the security lodged, in order that the auditor can satisfy himself that the loan is properly secured, and that there is a reasonable margin between the amount of the loan and the value of the security. These duties are also adverted to at length in Controller of Insurance v. H. C. Das (S) , by the Calcutta High Court. Referring to verification of cash this Court had occasion to point out the duties nf an auditor in R. G No. 56 of 1051.
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