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Grundsätze der Prüfung des Sachanlagevermögens im Rahmen des handelsrechtlichen Jahresabschlussprüfung

Grundsätze der Prüfung des Sachanlagevermögens im Rahmen des handelsrechtlichen Jahresabschlussprüfung

          
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About the Book

Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Revision, Prüfungswesen, Note: 2, Fachhochschule Rosenheim, Veranstaltung: Prüfungswesen, 19 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Die Anforderungen an den Abschlussprüfer nehmen stetig zu. Die Jahresabschlüsse werden immer komplexer, der Zeitdruck größer und der Blick der Öffentlichkeit kritischer. Der Abschlussprüfer muss gesetzliche Vorschriften, Grundsätze ordnungsmäßiger Abschlussprüfung, welche nur zum Teil gesetzlich festgelegt sind, und fachliche Verlautbarungen beachten. Diese unterschiedlichen Vorschriften haben verschiedene Bindungswirkung für den Abschlussprüfer, so dass sich ein abgestuftes System von relevanten Vorschriften ergibt. Diese sollen bei der Prüfung besonders beachtet werden. Der Jahresabschluss wird auf die Einhaltung von Gesetzen, die Einhaltung von Satzung bzw. Gesellschaftsvertrag und die Einhaltung der Grundsätze ordnungsgemäßer Buchführung hin geprüft. Zur Jahresabschlussprüfung gehört unter anderem die Prüfung des Sachanlagevermögens. Im Laufe der Zeit entstand daher ein für die Prüfung des Sachanlagevermögens verbindliches Regelwerk aus Rechnungslegungs-, Prüfungsnormen sowie GoA, welche vom Abschlussprüfer zu lückenloser und ordentlicher Pflichtprüfung zu befolgen sind. Die Prüfung des Sachanlagenvermögens erstreckt sich unter der Einhaltung bestimmter Prüfungsnormen auf die Nachweisprüfung, Bewertungsprüfung sowie die Ausweisprüfung.


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Product Details
  • ISBN-13: 9783638894975
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm
  • ISBN-10: 3638894975
  • Publisher Date: 17 Jan 2008
  • Height: 216 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 45 gr


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