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What Framework Does Criminal Law Set for the Auditing Profession?
[Jaký rámec pro výkon auditorské profese stanovuje trestní právo?]

Author

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  • Jan Molín

Abstract

This paper deals with professional liability of auditors seen from the perspective of criminal law of the Czech Republic. The introductory part discusses the essentials of criminal liability, analyses the term "criminal act" and other issues, particularly "fault": not only from the perspective of criminal liability of natural persons, but also from the perspective of criminal liability of corporations. Special attention is dedicated to participation in crime. Another part of the paper focuses on actus reus of certain types of criminal acts relating to auditing profession, e.g. the fraudulent data misrepresentation or the crime of issuing a false certificate or a report.

Suggested Citation

  • Jan Molín, 2014. "What Framework Does Criminal Law Set for the Auditing Profession? [Jaký rámec pro výkon auditorské profese stanovuje trestní právo?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(4), pages 43-56.
    • Handle: RePEc:prg:jnlcfu:v:2014:y:2014:i:4:id:422:p:43-56
    DOI: 10.18267/j.cfuc.422
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    More about this item

    Keywords

    Professional liability; Auditor; Auditing company; Criminal act; Accounting fraud; Tax evasion; Professional secrecy; Profesní odpovědnost; Auditorská společnost; Trestný čin; Účetní podvod; Daňový podvod; Profesní mlčenlivost;
    All these keywords.

    JEL classification:

    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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