108
0:11
Did you check the amount in the direction
order with:-
(a) The amount endorsed on the file.
(b) The amount in the Record book.
A:11(a) Usually.
0:12
A:12
0:13
A:13
0:14
A:14
(b) The book was not produced.
Did you check the amount in the direction
order with that shown in the auctioneer's account of
sales?
No, the account would not be produced. An endorsement would be made on the file by the shroff. On signing direction for payment out by the Treasury did you check with the amount endorsed on the file?
Yes, always checked with the file to see that there was a Treasury receipt for payment in. I did not initial the file. The cash book was not produced when directions were made for payments into and out of the Treasury.
to you?
How often was the shroff's cash book produced
Once or twice a week. This was checked with
the counterfoils of the direction orders.
0:15
A:15
How often did you see the Summary Book kept
by Tang Tak Hung?
Daily.
Q:16
A:16
0:17
what steps did you take to ensure that the
sums shown in these books were included in direction
orders to the Treasury?
I checked the shroff's cash book with the
direction orders.
Were the Treasury receipts produced to you
and did you check to ensure that receipts were obtained
for all sums shown in direction orders?
16.