Civil liability of auditors
| Thesis title: | Civilní odpovědnost auditora |
|---|---|
| Author: | Henschová, Kristina |
| Thesis type: | Diplomová práce |
| Supervisor: | Pelák, Jiří |
| Opponents: | Roubíčková, Jaroslava |
| Thesis language: | Česky |
| Abstract: | Práce pojednává o civilní odpovědnosti auditora, tedy komu, za co a do jaké výše je auditor odpovědný. Práce se věnuje snaze Evropské unie o unifikaci přístupu, geografickému rozložení jednotlivých režimů odpovědnosti a účetním skandálům, které vedly k povinnosti auditora hradit škodu. |
| Keywords: | auditor; občanskoprávní odpovědnost auditora; audit |
| Thesis title: | Civil liability of auditors |
|---|---|
| Author: | Henschová, Kristina |
| Thesis type: | Diploma thesis |
| Supervisor: | Pelák, Jiří |
| Opponents: | Roubíčková, Jaroslava |
| Thesis language: | Česky |
| Abstract: | This thesis is avout civil liability of auditors, to whom, for what and in which amount are auditors liable. Thesis deals with the effort which did European union about unification of the approach of its member states. Further chapters deals with geographical distribution of liability regimes and accounting scandals which led to auditors obligation to pay for harms. |
| Keywords: | accounting scandals; audit; auditor |
Information about study
| Study programme: | Finance a účetnictví/Účetnictví a finanční řízení podniku |
|---|---|
| Type of study programme: | Magisterský studijní program |
| Assigned degree: | Ing. |
| Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
| Faculty: | Faculty of Finance and Accounting |
| Department: | Deparment of Finacial Accounting and Auditing |
Information on submission and defense
| Date of assignment: | 7. 10. 2014 |
|---|---|
| Date of submission: | 15. 5. 2015 |
| Date of defense: | 8. 9. 2016 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/50460/podrobnosti |