This 2021–2022 study conducted in the Czech Republic employed a questionnaire-based survey to examine fraudulent practices in accounting and the role of external entities, such as tax advisors and auditors, in mitigating these risks. It explored the potential fraud threats among accountants, both with and without the involvement of third parties like tax advisors or auditors. The primary goal was to assess the impact of audits on fraudulent practices within business entities based on the experiences of accountants in the Czech Republic. The findings shed light on accountants’ perceived behavior regarding the likelihood of an auditor failing to detect creatively adjusted data or manipulated financial indicators, whether to present a more favorable image of the company or serve the accountant’s personal agenda. The mere occurrence of such practices underscores the need for effective methods to detect and address fraudulent behavior before it results in catastrophic consequences for companies or individuals. The study targeted professional accountants and achieved a 39.3% response rate, with 267 completed questionnaires. The collected responses were analyzed and processed using statistical methods. Specific statistical procedures included fundamental descriptive analysis, independence tests, a sign diagram of deviations, and proportional tests, all conducted at a 5% significance level. Further analysis was performed using SPSS and the XLStatistics application. Key findings revealed that auditors were more effective than tax advisors in identifying discrepancies. While most accountants adhered to ethical standards, over 1% admitted to regularly manipulating financial indicators. This concerning insight highlights the need for heightened vigilance and the development of more robust fraud detection mechanisms in accounting, providing a foundation for future research in this field.