Mistakes of Users of Audited Financial Statements

Omyly uživatelů auditovaných účetních závěrek

Libuše Müllerová

Český finanční a účetní časopis, 2012, vol. 2012, issue 4, 32-42

Abstract: While providing the auditing service the auditors face often the opinion of the users of the audited financial statements which are not quite correct, or often completely erroneous. Accounting units in some cases expect from auditors services which they cannot provide to them since it would have been against the professional ethics. The article presents several cases of such errors, explains their circumstances and refers to corresponding legal regulations or auditing standards.

Keywords: Financial Statement; Audit; Auditor; Auditing Standards; Ethic Code; Users of the Financial Statement; Accounting Act; Auditing Act; Účetní závěrka; Auditorské standardy; Etický kodex; Uživatelé účetní závěrky; Zákon o účetnictví; Zákon o auditorech (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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DOI: 10.18267/j.cfuc.4

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