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Qualitätssicherung durch die Reform des Wirtschaftsprüferexamens

Qualitätssicherung durch die Reform des Wirtschaftsprüferexamens

          
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About the Book

Studienarbeit aus dem Jahr 2003 im Fachbereich BWL - Revision, Prüfungswesen, Note: 2,3, Universität Hamburg (Institut für Wirtschaftsprüfung und Steuerwesen), Veranstaltung: Seminar: Ausgewählte aktuelle Fragen aus Rechnungslegung, Wirtschaftsprüfung, Unternehmensbewertung und Controlling, Sprache: Deutsch, Abstract: Die vorliegende Seminararbeit soll Aufklärung leisten, ob die Reform des Wirtschaftsprüferexamens - die auf Basis der 5. WPO-Novelle (WPRefG) und der sich daraus ergebenden Neuerungen in der Wirtschaftsprüferordnung (WPO) sowie in der Prüfungsordnung für Wirtschaftsprüfer (PrüfO WP) spätestens zum 01. Januar 2004 in Kraft treten wird - als Garant für die Qualität des Berufsstandes angesehen werden kann. Hierzu muss zunächst geklärt werden, was sich hinter dem Begriff Qualitätssicherung im Zusammenhang mit dem Berufsstand der Wirtschaftsprüfer verbirgt bzw. wie Qualität bei Dienstleistungen, insbesondere die des - oftmals freiberuflichen - Wirtschaftsprüfers, definiert werden kann. Zunächst soll im zweiten Teil geklärt werden, wie der Begriff der Qualitätssicherung zu verstehen ist. Anschließend werden Hintergründe, die die aktuelle Notwendigkeit und somit die Motivation zur Reform des WP-Examens begründen, diskutiert. Im dritten Teil folgt dann eine Gegenüberstellung der derzeitigen Regelungen mit den für die Problemstellung relevanten Änderungen in Bezug auf das eigentliche WP- Qualitätssicherung durch die Reform des Wirtschaftsprüferexamens? 2 Examen sowie sonstige vom WPRefG vorgesehene Änderungen der WPO2, die ja gerade - ergänzend zu den bisherigen Maßnahmen, wie z.B. das oben angesprochenen externe Qualitätssicherungsverfahren - u.a. qualitative Verbesserungen schaffen sollen. Auf Maßnahmen, von denen keine Implikationen für die Qualitätssicherung des Berufsstandes ausgehen, wird dabei nur am Rande eingegangen. Im vierten Teil folgen eine abschließende kritische Würdigung und ein Fazit. [1 WPOÄG 2000, S. 1769.; 2 Unterschieden wird in der vorlieg


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Product Details
  • ISBN-13: 9783638701853
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3638701859
  • Publisher Date: 24 Feb 2016
  • Height: 210 mm
  • No of Pages: 62
  • Series Title: German
  • Weight: 95 gr


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