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1	Reakce auditora na zjištěné podvody při auditu účetní závěrky / Auditor's reaction to realized frauds during audit of final accounts Kvapil, Lukáš January 2009 (has links) Dissertation tries to put near auditor's reaction to realized frauds during audit of final accounts. Beginning is focused on sence of audit, history and present. Frauds of accounting entity from point of view of international standards on auditing (ISA) are specified in next part of thesis. Main part is focus on concrete reaction of auditor, not only on accounting frauds, but also on possible legalization of earnings from criminal activity. Conclusion deal with actual progres of ISA and forensic investigation.
2	Fraud Inquiry: The Impact of Written Response on Reporting Intentions (Scholarly Essay included) Hirschl, Brian William January 2019 (has links) No description available. Accounting auditor inquiry reporting intentions whistleblowing Construal Level Theory perceived costs perceived benefits internal auditor external auditor misappropriation of assets fraudulent financial reporting