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Refer to Problems and Possibilities of the Activities of Audit in Present Terms with a View to Recognition of Fraud
[K úloze a možnostem činnosti auditu v současných podmínkách se zaměřením na zjišťování podvodů]

Author

Listed:
  • Jindřiška Kouřilová
  • Zita Drábková

Abstract

This discussion refers to polemic of questions of possibility how to recognize accounting fraud. It's possible to agree if external auditor proceeds according to ISA's (international auditor's standards), he would disclose fraud. This conclusion is opportune completed with series of indicia, considerations and particular cases, which these make possible and support no always. Namely out of different areas, opinion also on the other side, including personal piece of knowledge in practice of companies.

Suggested Citation

  • Jindřiška Kouřilová & Zita Drábková, 2011. "Refer to Problems and Possibilities of the Activities of Audit in Present Terms with a View to Recognition of Fraud [K úloze a možnostem činnosti auditu v současných podmínkách se zaměřením na zjiš," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 146-157.
    • Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:165:p:146-157
    DOI: 10.18267/j.cfuc.165
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    More about this item

    Keywords

    Fraud; Auditing of accounting; True and fair view of accounting; Účetní podvody; Účetní audit; Věrný a poctivý obraz účetnictví;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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