This dissertation deals with methods of creative accounting linked with an auditor risk. In the theory part, there is creative accounting defined together with its methods and demonstrations. The auditor risk is then defined as the risk of an inappropriate statement to final accounts issued by the auditor. It refers to the auditor's respond to a possible risk with the aim to reveal the important (material) inaccuracy in the accounting accounts. The practical part demonstrates the possibility of the important (material) inaccuracy made either intentionally or with neglect. The aim of the work is to demonstrate the potential occurance of the practices of the creative accounting in the final accounts and the auditor's possible response to this situation. The conclusion of this dissertation deals with the possible auditor's statements linked with the revealed important (material) inaccuracies in final accounts.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:153498 |
| Date | January 2013 |
| Creators | ŠPETA, Jan |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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