Kreativní účetnictví z pohledu správce daně a auditora

Bachelor thesis deals with the issue of creative accounting and control by the tax administrator and auditor. The theoretical part is focused on the definition of the concepts of creative accounting, the errors in accounting, and deceptive conduct. The aim of this thesis is to compile a handbook for auditors and for the tax administrators to facilitate the detection of illegal practices in accounting, with a focus on the areas in which errors may most often be made. The survey from between the years 2011 and 2013 by Price Waterhouse Cooper, and also the survey by the company Skanska and Enron have been used to achieve the thesis aim because these companies have committed creative accounting in the past