IDEAS home Printed from https://ideas.repec.org/a/prg/jnlcfu/v2009y2009i4id52p101-104.html
   My bibliography  Save this article

The Role of External Auditors in Detection Process of Accounting Frauds
[Úloha externích auditorů při odhalování účetních podvodů]

Author

Listed:
  • Libuše Müllerová

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.

Suggested Citation

  • Libuše Müllerová, 2009. "The Role of External Auditors in Detection Process of Accounting Frauds [Úloha externích auditorů při odhalování účetních podvodů]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(4), pages 101-104.
    • Handle: RePEc:prg:jnlcfu:v:2009:y:2009:i:4:id:52:p:101-104
    DOI: 10.18267/j.cfuc.52
    as

    Download full text from publisher

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.52.html
    Download Restriction: free of charge
    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.52.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.cfuc.52?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    Accounting frauds; International accounting standards; True and fair view; Účetní podvody; Mezinárodní auditorské standardy; Věrný a poctivý obraz;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlcfu:v:2009:y:2009:i:4:id:52:p:101-104. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.