The aim of the thesis is to evaluate the possibilities of evaluation of the risk of accounting frauds and accounting mistakes in the financial statements compiled in terms of Czech accounting standards for their users using analytical tools and methods of the financial analysis. Part of the thesis is the proposal of concrete tools or models that reduce the asymmetry of information between the makers of the financial statements and other users of the financial statements and can be implemented in the internal control system of the unit when decision-making on the financial health of selected accounting units. For practical part was chosen an enterprise with a long tradition. Monitoring ratios of The Beneish Model M-Score detect risk areas and tracking ratio trend may alert management to instability in the financial statement. Liquidity and debt ratios are also appropriate methods for reducing the information asymmetry.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:375773 |
| Date | January 2018 |
| Creators | HŘEBEČKOVÁ, Darina |
| 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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