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Prüfung des Jahresabschlusses im Wandel der Zeit. Neue Anforderungen für den Berufsstand der Wirtschaftsprüfer: Eine kritische Betrachtung

Prüfung des Jahresabschlusses im Wandel der Zeit. Neue Anforderungen für den Berufsstand der Wirtschaftsprüfer: Eine kritische Betrachtung

          
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About the Book

Bachelorarbeit aus dem Jahr 2011 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Ostbayerische Technische Hochschule Regensburg, Veranstaltung: Steuern und Wirtschaftsprüfung, Sprache: Deutsch, Abstract: Spektakuläre Firmenpleiten des vergangenen Jahrzehnts und die Finanzkrise der letzten Jahre haben dazu geführt, dass erneut die Diskussion aufkeimte, ob der Berufsstand der Wirtschaftsprüfer nicht die eklatanten Fehlentwicklungen hätte sehen und darauf reagieren müssen. Auch waren zum Überfluss hierzu große Wirtschaftsprüfungsgesellschaften an einem Teil der Entwicklungen beteiligt. In einem Fall führte dies sogar dazu, dass eine, der damals der Big-Five-Prüfungsgesellschaften nach ihrer Verstrickung und Aufdeckung des Skandals komplett vom Markt verschwand. Die Tatsache, dass auch im Bereich des Prüfungswesens Kontrollinstanzen versagten und zumindest zu einer Verschärfung der Situationen führten, lösten eine öffentliche Debatte über noch zeitgemäße Rahmenbedingungen des Revisionswesens aus. Der rechtliche Rahmen der Jahresabschlussprüfung steht also erneut im Fokus seiner eigenen Revision um dessen Glaubwürdigkeit und Seriosität auch in Zukunft zu wahren und den Finanzadressaten ein geeignetes Mittel für solide Investitionsentscheidung zu geben. Diese Entwicklung soll hier in dieser Arbeit einer kritischen Betrachtung unterzogen werden.


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Product Details
  • ISBN-13: 9783656872108
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Eine kritische Betrachtung
  • Width: 148 mm
  • ISBN-10: 3656872104
  • Publisher Date: 09 Jan 2015
  • Height: 210 mm
  • No of Pages: 96
  • Spine Width: 6 mm
  • Weight: 136 gr


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Prüfung des Jahresabschlusses im Wandel der Zeit. Neue Anforderungen für den Berufsstand der Wirtschaftsprüfer: Eine kritische Betrachtung
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Prüfung des Jahresabschlusses im Wandel der Zeit. Neue Anforderungen für den Berufsstand der Wirtschaftsprüfer: Eine kritische Betrachtung
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