National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Creative accounting
Luštický, Daniel ; Jurka, Robert (advisor) ; Roubíčková, Jaroslava (referee)
The aim of the bachelor thesis is a description of creative accounting. Starting with an explanation of basic functions of financial accounting, its users, main principles and regulations in the Czech Republic, the thesis continues with defining the main topic, creative accounting. Then the motive behind these fraudulent acts is described together with an offender, his motivation and demotivation. The most frequent techniques of creative accounting as well as prevention are included and detailed in the next part. The thesis also works with the term fraud and explains its influence on financial accounting. Lastly, specific companies practising creative accounting are analyzed.
Ethics in the auditing profession
Morsteinová, Adéla ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
The work deals with ethics in the auditing profession and its abuses. It focuses in particular on the legal regulation of ethics in the external and internal audit, in detail deals with the ethical code in both auditing professions. Part of the thesis deals with fraud in the audit and are given specific cases of violation of ethics in practice and in the end work is given Sarbanes-Oxley Act, which was created in response to the first major scandals associated with the auditing firms.

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