The work deals with ethics in the auditing profession and its abuses. It focuses in particular on the legal regulation of ethics in the external and internal audit, in detail deals with the ethical code in both auditing professions. Part of the thesis deals with fraud in the audit and are given specific cases of violation of ethics in practice and in the end work is given Sarbanes-Oxley Act, which was created in response to the first major scandals associated with the auditing firms.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:85362 |
| Date | January 2011 |
| Creators | Morsteinová, Adéla |
| Contributors | Roubíčková, Jaroslava, Černý, Václav |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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