Kouřilová, Jindřiška; Drábková, Zita - In: Český finanční a účetní časopis 2011 (2011) 4, pp. 146-157
This discussion refers to polemic of questions of possibility how to recognize accounting fraud. It’s possible to agree if external auditor proceeds according to ISA’s (international auditor’s standards), he would disclose fraud. This conclusion is opportune completed with series of...