Český finanční a účetní časopis 2013(3):35-48 | DOI: 10.18267/j.cfuc.354

Notes to the Auditor's Position when Corrupt Conduct Is Detected

Jan Molín
Ing. Jan Molín, Ph.D. - odborný asistent; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <jan.molin@vse.cz>.

This paper deals with corruption and the auditor's position when it is detected. The introductory part first defines the term corruption and lists different forms of corruption, which is followed by notes to corruption classification and efforts to measure it. I discuss in detail auditors' legal obligation when they learn about facts that may be reasonably considered to be facts of the crime, in this case bribery. In the following part I discuss auditors' obligations anticipated by the criminal law, namely the duty to announce commission of somebody's corrupt conduct or to hamper such conduct in a situation when it has not been completed. I discuss these obligations in the context of auditors' duty of confidentiality.

Keywords: Corruption; Corrupt conduct; Bribery; Corruption classification; Measuring corruption; Corruption perception index; Auditor; Auditor's liability to disclose; Failure to report a crime; Misprision.

Published: October 1, 2013  Show citation

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Molín, J. (2013). Notes to the Auditor's Position when Corrupt Conduct Is Detected. Czech Financial and Accounting Journal, 2013(3), 35-48. doi: 10.18267/j.cfuc.354
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