The Role of External Auditors in Detection Process of Accounting Frauds

Úloha externích auditorů při odhalování účetních podvodů

Libuše Müllerová

Český finanční a účetní časopis, 2009, vol. 2009, issue 4, 101-104

Abstract: The polemic refers to the article on frauds and its various forms. It claims an internal audit as a major preventative measure against frauds and questions the role of an external audit. Such point of departure remains, in my opinion very contested issue. Were an external auditors guided by international auditing standards, a fraud should be disclosed as a consequence of a significant incorrectness in the financial statement.

Keywords: Accounting frauds; International accounting standards; True and fair view; Účetní podvody; Mezinárodní auditorské standardy; Věrný a poctivý obraz (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009
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DOI: 10.18267/j.cfuc.52

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