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Portfolio Management von Wirtschaftsprüfungsgesellschaften

Portfolio Management von Wirtschaftsprüfungsgesellschaften

          
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About the Book

Diplomarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Gottfried Wilhelm Leibniz Universität Hannover (Institut für Rechnungslegung und Wirtschaftsprüfung), Sprache: Deutsch, Abstract: In Wirtschaftsprüfungsgesellschaften sind die Auswahl des Mandantenportfolios und dessen wiederkehrende Risikobewertung wesentliche Prozesse zur Risikoüberwachung und -einflussnahme. In der Vergangenheit wurde vor der Zielsetzung, möglichst viele neue Mandanten aufzunehmen und rentable Mandate fortzuführen, die Einschätzung des mit dem Mandanten verbundenen Risikos jedoch häufig vernachlässigt. Im Gegensatz zu früheren Ansätzen der Risikobewertung, die größtenteils erst nach der Auftragsannahme ansetzten, wird gegenwärtig die Notwendigkeit zur Risikobewertung vor der Auftragsannahme hervorgehoben. Die Analyse des Risikos vor der Mandatsannahme wird so zu einem wichtigen Instrument, um das Gesamtrisiko zu minimieren. Dadurch sind auch berufsrechtliche und gesetzliche Bestrebungen zu erklären, die den Prüfer verpflichten, das mit den Mandanten verbundene Risiko kontinuierlich zu überwachen und seine Portfolioentscheidungen an den daraus gewonnenen Erkenntnissen auszurichten. Portfoliomanagement-Entscheidungen der Prüfungsgesellschaft umfassen auch die Entscheidung über die Fortführung bestehender Mandate. Für die Prüfungsgesellschaften wird durch zielgerichtete Portfoliomanagement-Entscheidungen der Grundstein für eine langfristige finanzielle Sicherheit gelegt. Für den Mandanten sind hingegen insbesondere negative Entwicklungen infolge einer möglichen Mandatsniederlegung durch den Prüfer relevant, wie z.B. sinkende Aktienkurse oder mangelnde Kreditwürdigkeit. Im zweiten Abschnitt folgt einführend eine Darstellung des Portfoliomanagement-Prozesses innerhalb einer Wirtschaftsprüfungsgesellschaft und möglicher dabei zu be-rücksichtigender Risiken. Der dritte Abschnitt beinhaltet die theoretische Darstellung des Portfolio- und Risikomanag


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Product Details
  • ISBN-13: 9783640462599
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3640462599
  • Publisher Date: 30 Nov 2009
  • Height: 210 mm
  • No of Pages: 78
  • Series Title: German
  • Weight: 113 gr


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