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Berufsgrundsätze des Abschlussprüfers und deren Ausnahmen: Unabhängigkeit

Berufsgrundsätze des Abschlussprüfers und deren Ausnahmen: Unabhängigkeit

          
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About the Book

Studienarbeit aus dem Jahr 2013 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Fachhochschule Bielefeld (Unternehmensprüfung / betriebliche Steuerlehre), Veranstaltung: Praxisseminar Unternehmensprüfung, Sprache: Deutsch, Abstract: Historisch zurückverfolgen lässt sich die Entwicklung des Wirtschaftsprüfers bis in das 14. Jahrhundert. Allerdings wird das Jahr 1931 als das Geburtsjahr des Wirtschaftsprüfers im heutigen Sinne bezeichnet. Erstmals verwendet wurde die Berufsbezeichnung "öffentlich bestellter Wirtschaftsprüfer" in der "Ländervereinbarung über die Grundsätze für das Prüfungs- und Bestellungsverfahren der öffentlich bestellten Wirtschaftsprüfer" aus dem Dezember 1931. Die Entstehung des Berufs des Wirtschaftsprüfers wurde im Zuge der Weltwirtschaftskrise der Jahre 1929 bis 1931 durch Unternehmenszusammenbrüche, Marktinstabilität und Wirtschaftskriminalität motiviert. Dies führte zu einem erheblichen Verlust der Glaubwürdigkeit in die Rechnungslegung von Unternehmen. Diese "Bilanzskandale und Betrügereien" sollten von nun an der Vergangenheit angehören. Zu diesem Anlass wurde der Beruf des Wirtschaftsprüfers durch Art. 48 der Weimarer Reichsverfassung (Notverordnung) ins Leben gerufen. Dessen Berufspflichten dienen dem Zweck das einst verlorene Vertrauen in Abschlussprüfung und den Abschlussprüfer wiederzugewinnen und zu stärken. Dem Unabhängigkeitsgrundsatz kommt, um eine vertrauensvolle und glaubwürdige Abschlussprüfung zu gewährleisten, dabei eine besondere Bedeutung zu. Das Ziel der Arbeit besteht darin, dem Leser die Notwendigkeit, Bedeutung und Umfang des Unabhängigkeitsgrundsatzes zu vermitteln. Im Rahmen der Seminararbeit wird zunächst auf die allgemeinen Berufsgrundsätze des Wirtschaftsprüfers eingegangen. Im weiteren Verlauf erfolgt eine Definition der Unabhängigkeit und eine Abgrenzung zur Unparteilichkeit. Außerdem wird das Ziel des Normensystems und des Unabhängigkeitsgrundsatzes erläutert. Anschließend werden Risiken au


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Product Details
  • ISBN-13: 9783656659211
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Weight: 68 gr
  • ISBN-10: 3656659214
  • Publisher Date: 05 Jun 2014
  • Height: 210 mm
  • No of Pages: 42
  • Series Title: German
  • Sub Title: Unabhängigkeit
  • Width: 148 mm


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