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Abschlussprüfung als Projekt

Abschlussprüfung als Projekt

          
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About the Book

Masterarbeit aus dem Jahr 2013 im Fachbereich BWL - Revision, Prüfungswesen, Note: 1,3, Universität Bielefeld, Sprache: Deutsch, Abstract: Eine Abschlussprüfung erfordert wie jede andere rationale Handlung ein planvolles Vorgehen. "Clearly, auditing firms are interested in the least cost schedule while completing all their audit engagements by the customers specified due dates." Zum einen sind für Wirtschaftsprüfungsgesellschaften angemessene Prüfungskosten zum Erhalt ihrer Wettbewerbsfähigkeit von zentraler Bedeutung, zum anderen fördert eine termingerechte Erfüllung eines Prüfungsauftrages bei gleichzeitig hoher Leistungsqualität und angemessenen Kosten die gute Beziehung zum Mandanten. Die daraus resultierende Reputation der Wirtschaftsprüfungsgesellschaft gilt als zentrale Referenz bei der Akquisition von neuen Mandaten. Vor diesem Hintergrund steht die Notwendigkeit der Prüfungsplanung, als grundlegende Voraussetzung für die ökonomische Ausführung einer Abschlussprüfung, unabhängig von der gesetzlich vorgeschriebenen Pflicht außer Frage. Die Rahmenbedingungen der Wirtschaftsprüfung führen dabei in jüngster Zeit zu einer wachsenden Komplexität der Prüfungsplanung und -durchführung. So stehen dem Planungsorgan nicht nur die gestiegene Unternehmenskomplexität, sondern u.a. auch zeitliche und personelle Restriktionen (z.B. gesetzliche Fristen oder eine eingeschränkte Verfügbarkeit von Mitarbeitern) bei der Planung gegenüber. Um den Anforderungen einer zweckmäßigen Planung trotzdem gerecht zu werden, ist die Anwendung geeigneter Planungsinstrumente aus dem Projektmanagement erforderlich. Die Netzplantechnik, als ein zentrales Werkzeug des Projektmanagements, hat seit ihrer Entstehung immer weitere Verbreitung bei der Planung, Überwachung und Steuerung vor allem großer, technischer Projekte gefunden. Dies ist insb. auf die eingängige Grundkonzeption und Praktikabilität der Netzplantechnik zurückzuführen. Darauf aufbauend folgten zahlreiche Anregungen für die Anwen


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Product Details
  • ISBN-13: 9783656570776
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 140
  • Series Title: German
  • Weight: 195 gr
  • ISBN-10: 3656570779
  • Publisher Date: 27 Jan 2014
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Width: 148 mm


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