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Notes to the Auditor's Position when Corrupt Conduct Is Detected
[Poznámky k roli auditora při odhalování korupčního jednání]

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  • Jan Molín

Abstract

This paper deals with corruption and the auditor's position when it is detected. The introductory part first defines the term corruption and lists different forms of corruption, which is followed by notes to corruption classification and efforts to measure it. I discuss in detail auditors' legal obligation when they learn about facts that may be reasonably considered to be facts of the crime, in this case bribery. In the following part I discuss auditors' obligations anticipated by the criminal law, namely the duty to announce commission of somebody's corrupt conduct or to hamper such conduct in a situation when it has not been completed. I discuss these obligations in the context of auditors' duty of confidentiality.

Suggested Citation

  • Jan Molín, 2013. "Notes to the Auditor's Position when Corrupt Conduct Is Detected [Poznámky k roli auditora při odhalování korupčního jednání]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(3), pages 35-48.
    • Handle: RePEc:prg:jnlcfu:v:2013:y:2013:i:3:id:354
    DOI: 10.18267/j.cfuc.354
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    References listed on IDEAS

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    1. David Procházka, 2012. "Financial Conditions and Transparency of the Czech Professional Football Clubs," Prague Economic Papers, Prague University of Economics and Business, vol. 2012(4), pages 504-521.
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