Úloha externího auditu v prevenci hospodářské kriminality

Abstract

This diploma thesis deals with the problem of the role of external audit in the prevention of economic crime. The first part contains the necessary explanation of basical terms that helps with the better understanding of the problem. Second chapter describes the audit process itself. It means the profile of the audithor, all the process of audit according to the audit phases. Last chapter contains information about the economic crime and the use of the audit in its prevention.

The last chapter contains information about the role of external audit in the prevention of the economic crime according to the phases of audit and possible steps done by the audited company and connection of those steps with external audit.