Consideration of a Fraud in an Audit of Financial Statements in Terms of Auditor’s Responsibility
Analýza štnadardu ISA 240 ohľadom finančných auditov so zreteľom na účtovné chyby a podvody. Identifikácia audítorskej a manažérskej zodpovednosti pri prevencii a detekcii podvodu.
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