Section 13 and to audit the accounts.

The accountant shall see that the factor’s accounts of charge and discharge, with the vouchers thereof, are duly lodged, and shall thereafter examine the same without undue delay, and audit the account on the general principles of good ordinary management for the real benefit of the estate and of those interested therein, and he shall consider the investments of the estate and the sufficiency thereof, and he shall be entitled to require from the factor all necessary information and evidence, and he shall fix the amount of the factor’s commission for the period embraced by the audit according to his opinion of what is just in each particular case, and he shall strike the balance and shall state the result of his audit in the form of a short report, and if he has made any corrections on the account, he shall, if required by the factor, explain such corrections and his reasons for making them.