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Frauds in accounting
Šmídová, Jekaterina ; Pelák, Jiří (advisor) ; Stružka, Jan (referee)
All firms and companies are in jeopardy of frauds but unfortunately not everybody is familiar with the ways of finding them out or preventing them. According to the recent surveys the number of frauds goes steadily up and a new trend in the way of carrying them out has come into existence. There used to be a simple property misappropriation in the past but recently more sophisticated techniques have been used.For that reason it is necessary to familiarize with the most common tricks and fields of fraudulent means.

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