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Aufgaben und Kompetenzen des Audit Committee im Rahmen der Aufsichtsratstätigkeit

Aufgaben und Kompetenzen des Audit Committee im Rahmen der Aufsichtsratstätigkeit

          
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About the Book

Bachelorarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Hamburger Universität für Wirtschaft und Politik (ehem. Hochschule für Wirtschaft und Politik), Sprache: Deutsch, Abstract: Das 2. Kapitel dieser Arbeit befasst sich mit dem Aufsichtsrat einer deutschen Gesellschaft. Die Darstellung dieses Organs soll zum besseren Verständnis dienen, um die wesentlichen Grundlagen, wie die Zusammensetzung des Aufsichtsrats sowie seine Rechte, Pflichten und Aufgaben verstehen zu können. Die historische Entwicklung des Audit Committee in den monistischen und dualistischen Gesellschaften wird im 3. Kapitel dargestellt. Das folgende vierte Kapitel beschreibt die wichtigsten Grundlagen des Prüfungsausschusses. Hier werden die Anforderungen, die an die Ausschussmitglieder gestellt werden, die Einrichtung und Zusammensetzung des Prüfungsausschusses sowie die Ausschussordnung beschrieben. Darauf aufbauend folgt das 5. Kapitel, das sich mit dem Prüfungsausschuss als dem sogenannten Überwachungsinstrument des Aufsichtsrats auseinandersetzt. Es soll gezeigt werden, welche Vorteile sich aus der Einrichtung des Ausschusses ergeben und vor allem in welchen Aufgabengebieten der Prüfungsausschuss tätig werden kann und darf. Das 6. Kapitel widmet seine Aufmerksamkeit dem BilMoG und den dadurch sich ergebenden neuen gesetzlichen Vorschriften. Die Arbeit wird mit dem letzten Kapitel, dem Fazit, abgeschlossen.


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Product Details
  • ISBN-13: 9783640342273
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3640342275
  • Publisher Date: 09 Jun 2009
  • Height: 210 mm
  • No of Pages: 70
  • Series Title: German
  • Weight: 104 gr


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