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Audit 4.0. Wird die Blockchain-Technologie die Wirtschaftsprüfung revolutionieren?

Audit 4.0. Wird die Blockchain-Technologie die Wirtschaftsprüfung revolutionieren?

          
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About the Book

Masterarbeit aus dem Jahr 2019 im Fachbereich BWL - Revision, Prüfungswesen, Note: 1,0, Hochschule für Technik und Wirtschaft Berlin, Sprache: Deutsch, Abstract: Die vorliegende Arbeit beschäftigt sich mit der Blockchain-Technologie im Zusammenhang mit der Zukunft der Wirtschaftsprüfung (Audit 4.0). Aufbauend auf einer theoretischen Grundlage hat sie zum Ziel, die möglichen Auswirkungen des Einsatzes der BCT, im Kontext der nächsten industriellen Revolution (Industrie 4.0), zum einen auf die bestehenden Informationsasymmetrien und zum anderen auf die Prüfungsqualität zu untersuchen. Aus agencytheoretischer Sicht dient die Rechnungslegung und somit der Jahres- bzw. Konzernabschluss dazu, Informationsasymmetrien zwischen der Unternehmensführung (Agent) und den Kapitalgebern (Prinzipal) zu beseitigen. Gäbe es die Jahresabschlussprüfung nicht, verbliebe den Kapitalgebern die Informationsunsicherheit, ob der vorgelegte Abschluss tatsächlich die Vermögens-, Finanz- und Ertragslage des Unternehmens zutreffend wiedergibt. In vorliegender Arbeit wird dargelegt, dass durch die Beauftragung eines Abschlussprüfers neue Prinzipal-Agenten-Beziehungen entstehen, die von opportunistischem Verhalten und Informationsasymmetrien geprägt sind. In diesem Zusammenhang sind Transparenz und Reputation seitens der Wirtschaftsprüfer und Vertrauen von Seiten der Kapitalgeber wesentliche Faktoren für die Abschlussprüfung.


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Product Details
  • ISBN-13: 9783346609366
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 130
  • Spine Width: 8 mm
  • Width: 148 mm
  • ISBN-10: 3346609367
  • Publisher Date: 02 May 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 177 gr


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