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Auswirkungen der internen und externen Prüferrotation sowie von Joint Audits auf die Prüfungsqualität

Auswirkungen der internen und externen Prüferrotation sowie von Joint Audits auf die Prüfungsqualität

          
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About the Book

Bachelorarbeit aus dem Jahr 2021 im Fachbereich BWL - Revision, Prüfungswesen, Note: 1,3, Universität Potsdam, Sprache: Deutsch, Abstract: Das Ziel dieser Arbeit ist es, zunächst den aktuellen empirischen Forschungsstand zu den Auswirkungen der genannten Maßnahmen interne Rotation, externe Rotation und Joint Audits auf das Konstrukt der Prüfungsqualität zu erarbeiten und auf dieser Grundlage die Frage zu beantworten, ob diese Maßnahmen, wie von den Regulatoren angenommen, tatsächlich dazu geeignet sind, die Prüfungsqualität zu erhöhen. Im Rahmen von Wirtschaftsprüfungen gehören gesetzliche Jahresabschlussprüfungen zu den sogenannten Assurance-Leistungen, deren Aufgabe unter anderem darin besteht, durch einen objektiven und unabhängigen Abgleich des Jahresabschlusses eines Unternehmens mit den gesetzlichen Normen die Zuverlässigkeit von Jahresabschlussinformationen zu steigern. Eine positive und vertrauenswürdige Wahrnehmung der Qualität und Zuverlässigkeit von Jahresabschlussinformationen ist essenziell für das effiziente Funktionieren von Kapitalmärkten, da das Vertrauen in die Qualität von Prüfungsergebnissen über die Konsum- und Investitionsbereitschaft der Akteure auf Kapitalmärkten entscheidet. In der Vergangenheit erschütterten Unternehmensskandale, wie z.B. jener um die Bank of Credit and Commerce International im Jahr 1991 oder der Enron-Skandal im Jahr 2001, das Vertrauen in eine funktionierende Wirtschaftsprüfung. In beiden Fällen führten Bilanzmanipulationen zu einem Nichtaufdecken von betrügerischen Aktivitäten und gefälschten Jahresabschlüssen. Auch der aktuelle Unternehmensskandal um die Wirecard AG basiert auf jahrelang nicht aufgedeckten Falschangaben in der Bilanz des DAX-Unternehmens. Nachdem im Jahr 2020 offenkundig wurde, dass in der Bilanz des Unternehmens 1,9 Milliarden Euro fehlten, verweigerte die zuständige Wirtschaftsprüfungsgesellschaft dem Zahlungsdienstleister im Juni das Testat. Kurz darauf meldete Wirecard Insolvenz an, die Aktie san


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Product Details
  • ISBN-13: 9783346450005
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 42
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3346450007
  • Publisher Date: 11 Jun 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 68 gr


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