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  • Search: subject:"Nepravdivá auditorská zpráva"
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Audit 1 Auditing company 1 Auditorská společnost 1 Criminal Act 1 Criminal liability of corporations 1 False auditor‘s report 1 Nepravdivá auditorská zpráva 1 Statutory auditor 1 Statutární auditor 1 Trestní odpovědnost právnických osob 1 Trestný čin 1
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Molín, Jan 1
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Český finanční a účetní časopis 1
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Comments on the New Dimension of Professional Liability of Auditing Companies
Molín, Jan - In: Český finanční a účetní časopis 2012 (2012) 4, pp. 43-59
This paper discusses the criminal liability of auditing companies which came into force in the legal system of the Czech Republic on 1 January 2012. It explains new principles of legal regulation concerning criminal liability of corporations and actions against them and it goes on to apply these...
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