Dissertation tries to put near auditor's reaction to realized frauds during audit of final accounts. Beginning is focused on sence of audit, history and present. Frauds of accounting entity from point of view of international standards on auditing (ISA) are specified in next part of thesis. Main part is focus on concrete reaction of auditor, not only on accounting frauds, but also on possible legalization of earnings from criminal activity. Conclusion deal with actual progres of ISA and forensic investigation.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:9083 |
| Date | January 2009 |
| Creators | Kvapil, Lukáš |
| Contributors | Králíček, Vladimír, Brumovský, Tomáš |
| 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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