National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Audit and Frauds
Hašková, Kristýna ; Dvořáček, Jiří (advisor) ; Tondlová, Markéta (referee)
This thesis deals mainly with internal fraud. In the first section, a definition of fraud is mentioned. The second section briefly describes the internal and external fraud and provides their basic structure. The third section deals with the reasons for committing fraud. The fourth section is concerned with the specific forms of internal fraud which come under the basic groups of corruption, misappropriation of assets and statements manipulation and other forms of fraud which may be between the internal and external fraud. The last section provides examples of large and small accounting examples relating to the internal fraudulent activities.
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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