The main aim diploma thesis was the evaluation possibilities of detection accounting fraud and misstatements in financial reports for the managing business corporations. Diploma thesis is divided into two main chapters on literature search and practical. Part of this work was the analysis of techniques and models of of detection performed on a case study of a selected accounting unit. For of individual models calculations were used accounting data from financial statements that were provided by AB, s. r. o. An entity shall compile both financial statements comprehensibly, to give a true and fair view of accounting and financial situation. Risk analysis for of detection manipulation of financial statements, I chose Beneish model, model CFEBT and Jones Nondiscretionary Accruals.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:381527 |
| Date | January 2017 |
| Creators | ŠIROKÁ, Nikola |
| 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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