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Accounting cheats, accounting fraud - accountant, tax and legal aspect in terms of the CR
KUPSKÁ, Andrea
The Bachelor thesis is focuses on the issue around the main areas of accounting fraud, accounting errors in legislative terms in the Czech Republic, the evaluation of accounting, tax and legal aspects. The first part deals with the definition of accounting fraud, specifically with fraud in company accounts and how to prevent such fraud. Accounting errors, which can be normally encountered, are describe. Furthermore, some advice and solutions on how to avoid or remove errors are described. This part also states sanctions which can be implemented. The practical part dealing with accounting errors contains advice on how to remove accounting errors. The part dealing with accounting fraud leads to information about detection, investigation and prevention. Moreover, the risk of fraud is described in this section. Statistics from previous years dealing with the issue of fraud can be found in this part.
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