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Bilanzskandale und die Verwicklung von Wirtschaftsprüfern

Bilanzskandale und die Verwicklung von Wirtschaftsprüfern

          
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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Revision, Prüfungswesen, Note: 1,3, Universität Osnabrück, 27 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: 1. Einleitung Ende der neunziger Jahre war insbesondere der deutsche Aktienmarkt ein Eldorado für Börsenanleger aufgrund hoher Kurssteigerungen. Dieser entwickelte jedoch durch eine bis dahin unbekannte Euphorie, einhergehend mit dem Aufstreben der New Economy, eine folgenschwere und unkontrollierte Eigendynamik, die schließlich mit dem Platzen einer spekulativen Blase endete. In der Folgezeit offenbarte sich daraufhin so manch trügerisches Bild bezüglich der wahren, wirtschaftlichen Lage einiger Unternehmen nach der Aufdeckung zahlreicher Bilanzfälschungen. Diese wurden durchgeführt, um einen drohenden Untergang, etwa durch gravierende Managementfehler in Verbindung mit allgemeinen Kursrückgängen zu verbergen. Andere wiederum versuchten sich in der allgemeinen Euphorie mit Hilfe dubioser Geschäftsideen und Praktiken zu bereichern. Neben dem daraus resultierenden Vertrauensverlust in den Kapitalmarkt wurde aber auch das Ansehen des Berufsstandes der Wirtschaftsprüfer in Mitleidenschaft gezogen da ihnen vorgeworfen wurde, ihre Kontrollfunktion nicht wahrgenommen zu haben. Im Vordergrund der Seminararbeit steht primär das Ziel zu überprüfen, in welcher Art und Weise der Abschlussprüfer in Bilanzskandale verwickelt sein kann. Dabei werden im Verlauf der Arbeit zunächst die Funktion der Abschlussprüfung, die Unabhängigkeit des Prüfers sowie der Konflikt gleichzeitiger Prüfung und Beratung dargestellt. Darauf folgend werden im Kapitel Bilanzskandale begriffliche Abgrenzungen vorgenommen und Ursachen einer Bilanzfälschung analysiert. Abschließend findet eine Zusammenführung der Erläuterungen zur Abschlussprüfung und zu Skandalen statt, wobei der Skandal um Enron eine fallorientierte Anwendung der gewonnen Erkenntnisse darstellt. Thesen - Die Abschlussprüfung ist eine Gesetz- und Ordnungsmäßigkei


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Product Details
  • ISBN-13: 9783638766128
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm
  • ISBN-10: 3638766128
  • Publisher Date: 26 Sep 2007
  • Height: 216 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 45 gr


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