Example sentences of "the [noun sg] [prep] [art] auditors " in BNC.
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1 | Is it wise to have the same firm of auditors year in , year out er all of us are familiar with the er the last item on the annual general meeting , a motion to propose the re-election of the auditors , er I wonder whether or not that 's something that ought to be looked at . |
2 | To authorise the directors to fix the remuneration of the auditors . |
3 | To authorise the Directors to fix the remuneration of the auditors . |
4 | I have pleasure in proposing that Messrs be appointed Auditors and the authority is delegated to the Council to fix the remuneration of the Auditors . |
5 | This chapter explains : ( 1 ) the application of expert determination to the valuation of shares in private companies ( 3.2 ) ; ( 2 ) that the procedure usually depends on the articles of association ( 3.3 ) ; ( 3 ) that the experts are usually the company 's auditors ( 3.4 ) ; ( 4 ) the effect of the auditors being obliged to determine the " fair value " of shares ( 3.5 ) ; ( 5 ) the effect of specific valuation instructions ( 3.6 ) ; ( 6 ) the special position where a minority shareholder petitions for winding-up ( 3.7 ) . |
6 | And , although this is probably hoping for too much , the by now traditional attempt to pin the blame on the auditors might have been avoided . |
7 | If they do get hauled up , they are liable to pin the blame on the auditors and , in the last resort , they do not want the trauma , the bad press and the possibility of public humiliation of a court case . |
8 | The auditor 's report will itself be longer than before , with information on the respective responsibilities of directors and auditors and a description of the basis for the auditors ' opinion . |
9 | A final problem lies in the present perception of the going concern qualification 's role and in the nature of the auditors ' relationship with their client company 's management . |
10 | The audit report should state whether , in the opinion of the auditors , the accounts have been properly prepared in accordance with the Companies Act 1985 and give a true and fair view of the state of the group 's and the company 's affairs and of the group 's profit or loss for the year . |
11 | The audit report should state whether , in the opinion of the auditors , the accounts have been properly prepared in accordance with the Companies Act 1985 and give a true and fair view of the state of the company 's affairs and of its profit or loss for the year . |
12 | We therefore allocated the listed companies to the regulators responsible for the supervision of the auditors . |
13 | But again , US accountants are more at risk from joint and several liability claims since not every state has strict rules limiting the scope of the auditors ' duty of care . |
14 | The audit committee , which is comprised solely of independent directors , reviews the group 's internal controls and financial results with the external auditors , agrees the scope of the auditors ' work and monitors implementation of the auditors ' recommendations . |
15 | Erm we now come to the appointment of the auditors and the question of their remuneration . |
16 | I 'll now call upon David of Coopers and Lybrand to read the report of the auditors to the members . |
17 | Indeed , when small shareholders in Trafalgar House dared to show an active interest in the reappointment of the auditors , the institutional shareholders ' votes were promptly thrown in to ensure that the power of decision remained with the directors . |
18 | The gist of the auditors ' criticism is that this is primarily a financial reporting problem rather than an auditing one . |
19 | To improve the effectiveness of the auditors ' report , the following changes are needed . |
20 | The introduction of audit regulation has meant that ICAEW is therefore responsible for the regulation of the auditors of most of the country 's major organisations . |