. Legislative Regulierung der Eisenbahnfinanzierung in England . produziert. Die Wirtschaftsprüfer sollten erhalten und prüfen, die kamen, und könnte empiyye auf Kosten der Firma solche Buchhalter und andere Personen, wie sie denken könnten: Fit zu assis sie. Sie schuldeither machten einen Sonderbericht über das Rechnungswesen oder bestätigen sie einfach. Die Direktoren sollten die Konten der Gesellschaft führen.die Haken sollten zu den Hauptzeiten ausgeglichen werden, und dort-auf die genaue Bilanz, die er gebildet hat, die eine atrue Darstellung des Kapitals, der Gutschriften und des Eigentums von jeder Beschreibung zeigen sollte, die zum comp helonging

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. Legislative regulation of railway finance in England . produced. The auditors should receive and examine the came, andmight empiyye at the expense of the company such accountants andother persons as they might think: fit to assis them. They shouldeither made a special report on the accountc or simply confirm them. The directors should keep the accounts of the company.The hooks should be balanced at the principal periods, and there-upon the exact balance sheet he made up, which should exhibit atrue statement of the capital stock, credits, and property of everydescription helonging to the company, the debts due by the company, as v:ell as a distinct view of the profit or loss which had arisen 1 in the course of the half year. The application of these provisions, however, was by nomeans free from difficulty. In practice, it was found that only a very short summary was usually laid before the auditors who made 2 an examination of it within a very limited time. 1. Report of Rpyal Commission on Railways, 1867, p.xiv. 2. Economist, Hay 18, 1867.. The daily transactions of railway companies were so numerous and in-tricate that the company was compelled to employ a staff of clerksand accountants proportionate to the magnitude of its business inorder to examine and check every transaction as it took place.Since the manner in which every transaction was debited or crediteddepended upon the orders issued at the time when the transactionwas made, the accounts could, therefore, be checked efficiently onlyby a contemporaneous audit by an establishment employed in the sameoffice, or by a complete transfer or transcript of the accounts, vouchers, correspondence, minute-books, etc. to be examined else-1 where. It was quite competent for the shareholders of any companyto direct their auditors to investigate the accounts of the companyto any extent they thought necessary after the accounts were re-ndered each half-year, but it did not seem to be within theirpower to direct any continu

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