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Die Abschlussprüfung

Title data

Loy, Thomas ; Mehnert, Christian ; Bravidor, Marcus:
Die Abschlussprüfung.
In: Das Wirtschaftsstudium. Vol. 44 (2015) Issue 7 . - pp. 776-783.
ISSN 0340-3084

Abstract in another language

Die Abschlussprüfung soll das Vertrauen in die Finanzberichterstattung der Unternehmen erhöhen. Hier wird ein Überblick über Zweck und Ablauf der Abschlussprüfung vor dem Hintergrund des deutschen Corporate-Governance-Systems gegeben.

Further data

Item Type: Article in a journal
Refereed: No
Keywords: Jahresabschlussprüfung; IDW PS; HGB; ISA; Audit; Wirtschaftsprüfung; Corporate Governance; Rotation; Nichtprüfungsleistungen; Peer Review; APAK; Abschlussprüferrichtlinie; Risikoorientierter Prüfungsansatz;
Subject classification: Journal of Economic Literature Classification: M42 G30
Institutions of the University: Faculties
Faculties > Faculty of Law, Business and Economics
Faculties > Faculty of Law, Business and Economics > Department of Business Administration
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Junior Professorship Auditing
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Junior Professorship Auditing > Junior Professorship Auditing - Juniorprof. Dr. Thomas Loy
Profile Fields > Emerging Fields > Governance and Responsibility
Profile Fields
Profile Fields > Emerging Fields
Result of work at the UBT: Yes
DDC Subjects: 300 Social sciences > 330 Economics
Date Deposited: 27 Jul 2015 09:23
Last Modified: 29 Oct 2015 10:49
URI: https://eref.uni-bayreuth.de/id/eprint/17191