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Prüferwahl durch Unternehmen

Prüferwahl durch Unternehmen


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About the Book

Masterarbeit aus dem Jahr 2021 im Fachbereich BWL - Revision, Prüfungswesen, Note: 1,0, FernUniversität Hagen, Veranstaltung: Lehrstuhl für Betriebswirtschaftslehre, insbesondere Wirtschaftsprüfung, Sprache: Deutsch, Abstract: In einem komplexen und stetig weiterwachsenden Gefüge regulatorischer Maßnahmen kann die Prüferwahl durch Unternehmen einen frühen Ansatzpunkt zur Stärkung der Prüfungsqualität darstellen. Mit ihr können die Weichen für zukünftige Entwicklungen gestellt werden. Die Stärkung der Prüfungsqualität kann hierbei in unterschiedlicher Weise erfolgen. Regulierungsmaßnahmen mit direkter Wirkung auf die Prüferwahl führen insbesondere dazu, dass die Prüferwahl an Transparenz und Validität gewinnt. Anreize des zu prüfenden Unternehmens, die dem gesellschaftlichen Ziel der Prüfung bzw. einer hohen Prüfungsqualität entgegenstehen, sollen schwieriger durchzusetzen sein. Andere Inhalte wiederum wirken in indirekter Weise auf die Prüferwahl. Die Veränderung eines Parameters, der sich in der von vielen Faktoren abhängigen Entscheidungsformel der Prüferwahl wiederfindet, kann zu einem anderen Ergebnis führen. Die vorliegende Arbeit beschäftigt sich mit der Prüferwahl durch Unternehmen. Das Ziel der Arbeit besteht darin, wesentliche Wirkungszusammenhänge zwischen der Prüferwahl und den regulatorischen Maßnahmen zur Prüferwahl auf der einen Seite und den Zielen der Gesetzgebung, insbesondere der Stärkung der Prüfungsqualität, auf der anderen Seite aufzuzeigen. Hiervon ausgehend soll ein Verständnis dafür geschaffen werden, welche Einflussfaktoren bei der Prüferwahl relevant sein können und wie sich schließlich die aktuellen Regelungen und mögliche perspektivische Entwicklungen zur Prüferwahl auf die Stärkung der Prüfungsqualität auswirken.


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Product Details
  • ISBN-13: 9783346812377
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 90
  • Spine Width: 6 mm
  • Weight: 181 gr
  • ISBN-10: 3346812375
  • Publisher Date: 05 Feb 2023
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Status quo und Perspektiven
  • Width: 148 mm


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