National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Creative Accounting
Štěpančík, Jan ; Svitlík, Jan (advisor) ; Peprníčková, Mariana (referee)
This thesis clarifies the concept of creative accounting, defines it and distinguishes it from fraudulent acting. The thesis further describes particular practices of creative accounting, which are divided into three main categories. In conclusion, the thesis captures the occurrence of the creative accounting in the world and reactions it initiated.
Auditor's reaction to realized frauds during audit of final accounts
Kvapil, Lukáš ; Králíček, Vladimír (advisor) ; Brumovský, Tomáš (referee)
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.

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