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Mistakes of Users of Audited Financial Statements
[Omyly uživatelů auditovaných účetních závěrek]

Author

Listed:
  • Libuše Müllerová

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.

Suggested Citation

  • Libuše Müllerová, 2012. "Mistakes of Users of Audited Financial Statements [Omyly uživatelů auditovaných účetních závěrek]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(4), pages 32-42.
    • Handle: RePEc:prg:jnlcfu:v:2012:y:2012:i:4:id:4:p:32-42
    DOI: 10.18267/j.cfuc.4
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    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;
    All these keywords.

    JEL classification:

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

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