The topic of this diploma thesis is the possibility of detection of errors and fraud in accounting. The aim of the thesis is to evaluate how the user of the financial statements is able to assess the risk of accounting errors and frauds only from freely available financial statements and other information. In this work are used selected detection models - Beneish model, CFEBT model, Jones nondiscretionary accruals and CFEBT risk triangle of accounting errors and frauds are used. In addition, Altman's Z-score was calculated. This diploma thesis is focused on the reporting capacity of financial statements for stakeholders and other external users because it has a significant impact on their economic decision-making. This thesis analyses the published and audited financial statements from the perspective of a user who does not have access to more detailed supporting documentation. The first part of the thesis is theoretical. This section describes the definitions, history, causes, effects and techniques of creative accounting, as well as selected detection models. These should help identify manipulations in the financial statements. Methods and analyses are described in the methodical part. The third part presents the results of the analyses, including their comments and assessments. Finally, it is assessed if the financial statements of the selected entity contain manipulated data, i.e. what is the possibility of manipulation of the accounting data. Evaluates the possibility of analysing financial statements by an external user who only has freely available information and data.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:375979 |
| Date | January 2017 |
| Creators | DOKOUPILOVÁ, Lenka |
| 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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