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Einführung einer externen Qualitätskontrolle in Deutschland nach dem Vorbild des US-Amerikanischen Peer Review

Einführung einer externen Qualitätskontrolle in Deutschland nach dem Vorbild des US-Amerikanischen Peer Review

          
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About the Book

Studienarbeit aus dem Jahr 2003 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, HAWK Hochschule für angewandte Wissenschaft und Kunst - Fachhochschule Hildesheim, Holzminden, Göttingen (Lehrstuhl Rechnungslegung und Prüfungswesen), Veranstaltung: Prüfungswesen, Sprache: Deutsch, Abstract: Die globale Ausrichtung moderner Dienstleistungsunternehmen und die zunehmende Internationalisierung der sich entwickelnden Märkte erfordern in hohem Maße eine Evolution der Qualität der Abschlussprüfungen: einerseits um den Anforderungen ausländischer Märkte und Börsen gerecht zu werden, andererseits aber auch um den Bestrebungen der Europäischen Union nach Harmonisierung der Prüfungsleistungen in Europa zu entsprechen. Dabei gewinnt die Transparenz der Prüfungsleistung an sich eminente Bedeutung - gerade vor dem Hintergrund aktueller Unternehmenskrisen und der einhergehenden Diskussion um die Qualität der Abschlussprüfungen. Mit Wirkung zum 01.01.2001 wurde in Deutschland eine externe Qualitätskontrolle im Bereich der Wirtschaftsprüfung auf gesetzlicher Ebene eingeführt, die die Qualität der Abschlussprüfungen sicherstellen soll. Die Ausgestaltung richtete sich nach dem zu diesem Zeitpunkt gültigen Verfahren des US-amerikanischen Peer Review, der aber aktuell gerade einer Neustrukturierung unterzogen wird. Das Ziel dieser Hausarbeit besteht darin, die Notwendigkeit, die zeitliche Entwicklung sowie die Ausgestaltung dieser externen Qualitätskontrolle im Vergleich zum amerikanischen Peer Review darzulegen. Der Schwerpunkt liegt auf der Darstellung der deutschen Qualitätskontrolle Desweiteren werden Vergleiche zur ursprünglichen Version des Peer Review angestellt. Im Verlauf der Arbeit werden dann aber auch aktuelle Entwicklungen und die sich ergebenden Konsequenzen aufgezeigt.


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Product Details
  • ISBN-13: 9783638643894
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3638643891
  • Publisher Date: 11 Jul 2007
  • Height: 210 mm
  • No of Pages: 84
  • Series Title: German
  • Weight: 122 gr


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Einführung einer externen Qualitätskontrolle in Deutschland nach dem Vorbild des US-Amerikanischen Peer Review
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