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Externe Rotation - Kritische Analyse zur Steigerung der Unabhängigkeit

Externe Rotation - Kritische Analyse zur Steigerung der Unabhängigkeit

          
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About the Book

Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Revision, Prüfungswesen, Note: 1,7, Technische Universität Dresden, Sprache: Deutsch, Abstract: In den letzten Jahren ist immer wieder die Idee der externen Rotation zur Sprache gekommen um eine Stärkung der Unabhängigkeit des Abschlussprüfers zu erreichen. Anlass dazu gaben die verschiedensten Bilanzskandale z.B. um Enron, Flowtex und Worldcom. Hierbei hat der deutsche Gesetzgeber verschiedene Maßnahmen ergriffen um die Vertrauenswürdigkeit des Abschlussprüfers zu stärken. Die Unabhängigkeit des Abschlussprüfers ist von großer Bedeutung, da sie die Qualität - folglich die Unabhängigkeit der Abschlussprüfung am Kapitalmarkt - gegenüber Dritten wiederspiegelt und hierdurch verlässliche Informationen erreicht werden können. Ziel dieser Arbeit soll es sein die Unabhängigkeitskriterien des Abschlussprüfers anhand der maßgeblichen deutschen gesetzlichen Regelungen zu beleuchten und deren Wirkungsgrad zu analysieren. Als ein Beispiel zur Steigerung der Unabhängigkeit wird die externe Rotation herausgegriffen und deren Vor- sowie Nachteile werden erörtert. Den Abschluss der Arbeit bilden eine kritische Auseinandersetzung mit den vorgebrachten Ergebnissen und ein Ausblick zur möglichen zukünftigen Entwicklung.


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Product Details
  • ISBN-13: 9783638914451
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 28
  • Series Title: English
  • Weight: 50 gr
  • ISBN-10: 3638914453
  • Publisher Date: 22 Feb 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm


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