Český finanční a účetní časopis 2009(4):101-104 | DOI: 10.18267/j.cfuc.52
The Role of External Auditors in Detection Process of Accounting Frauds
- Prof. Ing. Libuše Müllerová, CSc. - profesorka; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3, <muller@vse.cz>.
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.
JEL classification: M41
Published: December 1, 2009 Show citation
References
- Drábková, Z.: Účetní podvody versus věrný a pravdivý obraz účetnictví. Účetnictví, 2009, č. 10, s. 29-31.
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