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Risikoorientierte Abschlußprüfung

Risikoorientierte Abschlußprüfung


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About the Book

Haftungsrisiko und Wettbewerb kennzeichnen die Situation von Wirtschaftsprüfungsunternehmen. Daher ist ein Prüfungsansatz nötig, der eine gleichermaßen effiziente wie effektive Abschlußprüfung sicherstellt. Zur Zeit wird die "risikoorientierte Abschlußprüfung" diskutiert, ein in den USA entwickeltes Konzept, das die Risiken des Abschlußprüfers begrenzen soll.
Da die risikoorientierte Abschlußprüfung aber nur eine einzelne Maßnahme im Rahmen eines umfassenden Konzepts zur Risikobewältigung ist, muß sie in das Risiko-Management von Prüfungsunternehmen integriert werden. Erst dadurch kann ihre Leistungsfähigkeit beurteilt werden. Wilhelm Ködel weist nach, daß der Ansatz theoretische Defizite enthält und in der Prüfungspraxis schlecht zu handhaben ist, und zeigt Verbesserungsmöglichkeiten für die Abschlußprüfung auf.

Verzeichnis: Die "risikoorientierte Abschlußprüfung" ist ein in den USA entwickeltes Konzept, das die Risiken des Abschlußprüfers begrenzen soll. Der Autor weist nach, daß der Ansatz theoretische Defizite enthält und in der Prüfungspraxis schlecht zu handhaben ist, und zeigt Verbesserungsmöglichkeiten für die Abschlußprüfung auf.
About the Author: Dr. Wilhelm Ködel promovierte bei Prof. Dr. E. Helten am Institut für betriebswirtschaftliche Risikoforschung und Versicherungswirtschaft der Universität München. Er ist heute Prüfungsassistent bei der Bayerischen Treuhandgesellschaft, München.


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Product Details
  • ISBN-13: 9783409188289
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1997 ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 14 mm
  • Weight: 363 gr
  • ISBN-10: 3409188282
  • Publisher Date: 29 Jul 1997
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 236
  • Series Title: Versicherung Und Risikoforschung
  • Sub Title: Integration in Das Risiko-Management Von Prüfungsunternehmen
  • Width: 148 mm


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