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Berichterstattung und Redepflicht des Abschlussprüfers

Berichterstattung und Redepflicht des Abschlussprüfers

          
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About the Book

Bachelorarbeit aus dem Jahr 2014 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1, Fachhochschule Wien (Finanz-, Rechnungs- & Steuerwesen), Sprache: Deutsch, Abstract: Es gibt viele Gründe, die dazu führen können, dass ein Wirtschaftsunternehmen ins Trudeln gerät. Neben der bewussten Gesetzesverletzung durch die handelnden Organe können auch nicht optimierte interne Abläufe oder das beharrliche Negieren eines Reorganisationsbedarfes das Unternehmen aus dem Gleichgewicht bringen. Nicht nur Geschäftsführer und Gesellschafter, sondern auch Mitarbeiter und Gläubiger haben dann mit den negativen Folgen zu kämpfen. Die gesetzlich verankerten Regelungen zur Insolvenzfrüherkennung wurden deshalb mit der Absicht geschaffen, Unternehmenskrisen in Zukunft rechtzeitig identifizieren und damit verhindern zu können. Es ist eine elementare Aufgabe von Prüf- und Kontrollorganen, bei der Wahrnehmung von Entwicklungen, die einen geordneten Geschäftsbetrieb, oder gar den Unternehmensbestand bedrohen, Bericht zu erstatten. Damit dieses Ziel in der Praxis auch tatsächlich erreicht werden kann, wird immer häufiger eine enge Zusammenarbeit zwischen dem Abschlussprüfer und den Organen der Gesellschaft gefordert. Eine dahin gerichtete Maßnahme der letzten Jahre war es vor allem, die Redepflichten des Abschlussprüfers zu verschärfen. Diese veränderten Rahmenbedingungen bringen naturgemäß auch höhere Anforderungen für diese Berufsgruppe mit sich. Es ist zu einer wesentlichen Aufgabe des Wirtschaftsprüfers geworden, Krisen, sowie Schwächen im internen Kontrollsystem rechtzeitig zu erkennen und die Unternehmensleitung darüber zu informieren. Abschlussprüfer sind gut beraten, sich eingehend mit den rechtlichen Bestimmungen im Zusammenhang mit den Prüfungspflichten auseinander zu setzen, können sie doch in letzter Konsequenz bei mangelhafter Erfüllung ihrer Aufgabe auch mit Haftungsverpflichtungen konfrontiert sein. Das Ziel dieser Arbeit ist es, die Redepflichten und die


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Product Details
  • ISBN-13: 9783656638957
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3656638950
  • Publisher Date: 17 Apr 2014
  • Height: 210 mm
  • No of Pages: 44
  • Series Title: German
  • Weight: 72 gr


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Berichterstattung und Redepflicht des Abschlussprüfers
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Berichterstattung und Redepflicht des Abschlussprüfers
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