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Unternehmensprüfung - Erarbeitung einer risikoorientierten Prüfungsstrategie

Unternehmensprüfung - Erarbeitung einer risikoorientierten Prüfungsstrategie

          
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About the Book

Studienarbeit aus dem Jahr 2002 im Fachbereich BWL - Revision, Prüfungswesen, Note: 2,3, Ruhr-Universität Bochum, Veranstaltung: Prüfungspraxis, Sprache: Deutsch, Abstract: Am Ende des 20. Jahrhunderts wuchs die Weltwirtschaft in Rekordmassen1 und der Aktienmarkt, der von Kleinanlegern als Geldanlage entdeckt worden war, boomte. Das Interesse der Allgemeinheit an wirtschaftlichen Informationen stieg. Mit dem Wechsel ins neue Jahrhundert verschlechterte sich die konjunkturelle Entwicklung und es kam zum stärksten prozentualen Einbruch des Wachstums der Weltwirtschaft2 seit der Weltwirtschaftskrise in den 30er Jahren. Das Interesse der Öffentlichkeit an der wirtschaftlichen Entwicklung aber blieb, wobei nun die Thematik Aktienmarktentwicklung die anderen Themen verdrängte. Im jetzigen Fokus der Öffentlichkeit stehen Grund und Umstände für Unternehmenskonkurse. In der Vergangenheit galt das Interesse bei einem Unternehmenskonkurs zum größten Teil dem Arbeitsplatzverlust, nun kommt der Verlust von (Beteiligung-)Kapital, das z.T. als Altersvorsorgung von breiten Bevölkerungsschichten gedacht worden war, hinzu. Wie bereits in den 30er Jahren (Weltwirtschaftskrise) wird gesellschaftspolitisch diskutiert, wie man Konkursen entgegenwirken kann. Am 19.9.1931 wurde im Zuge der Notverordnung die Pflichtprüfung von Bilanzen als Ergänzung zur bereits bestehenden Kontrolle durch den Aufsichtsrat eingeführt3. Diese Pflichtprüfung der Unternehmen durch Wirtschaftsprüfer ist ein Hauptpunkt in der aktuellen Diskussion. Fraglich ist, inwieweit durch eine Prüfung einem Unternehmenskonkurs vorgebeugt werden kann. Die Konkurse der Firmen Enron, Worldcom und Comroad sind Beispiele dafür, dass dies zumindest mit dem existierenden System an Prüfungen nicht zu erreichen ist. Fragen der Zielsetzung, Zweck und Durchführung von Unternehmensprüfungen sind neu zu überdenken. Hierzu bedarf es einer detaillierten Betrachtung des Prüfungsprozesses und dessen theoretischer Grundlagen. Wie Prüfer im ak


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Product Details
  • ISBN-13: 9783638650625
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3638650626
  • Publisher Date: 16 Aug 2007
  • Height: 210 mm
  • No of Pages: 40
  • Series Title: German
  • Weight: 63 gr


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