The Role of External Auditors in Detection Process of Accounting Frauds

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.

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Year of publication:	2009
Authors:	Müllerová, Libuše
Published in:	Český finanční a účetní časopis. - Vysoká Škola Ekonomická v Praze, ISSN 1802-2200. - Vol. 2009.2009, 4, p. 101-104
Publisher:	Vysoká Škola Ekonomická v Praze
Subject:	Accounting frauds \| International accounting standards \| True and fair view \| Účetní podvody \| Mezinárodní auditorské standardy \| Věrný a poctivý obraz

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Extent:	text/html
Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

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