Mit der Publikation der "Prüfung der Rechnungslegung" sollen die Rechtsgrundlagen der Jahresabschlussprüfung, die Grundsätze für die Durchführung von Jahresabschlussprüfungen sowie die Probleme und die zukünftigen Entwicklungen der Jahresabschlussprüfung kompakt dargestellt und...

Through a mixture of concepts and examples, this book demystifies the variety of elements of financial accounting and uncovers the need-to-know information for certification in this field. This book covers the two aspects of financial statement analysis, namely quantitative and non-quantitative...

In this chapter we investigated the importance of the Audit Statement of Opinion in the Final Audit Report to ensure good corporate governance and to reduce earnings management and ensure accurately informed corporate decisions. After going through literature and discussing with peers we...

Informationsverarbeitung bei der Jahresabschlussprüfung -- Prüfung geschätzter Werte und kognitive Verzerrungen -- Stand der Forschung zur Key Audit Matter Berichterstattung -- Integrative Darstellung von Studien zu Entzerrungsstrategien -- Bezugsrahmen zu Entzerrungsstrategien in der...

Marco Haid untersucht den Einfluss von Information und Haftung auf den investierten Arbeitseinsatz sowie das Prüfungshonorar des Abschlussprüfers. Die Ergebnisse des Experiments zeigen, dass bei geringer Informationsqualität des Jahresabschlusses mehr Arbeitsstunden aufgewendet und ein...

The organisation of knowledge for exploitation and re-use in the modern enterprise is often a most perplexing challenge. The entire knowledge management life-cycle (for example - create, capture, organize, store, search, and transfer) is impacted by the organisation of intellectual capital into...

There is escalating awareness in recent years of the importance of corporate governance (CG) in ensuring sound financial reporting and preventing fraud. The audit serves as a monitoring device and is thus part of the CG mosaic. The objective of this paper is to evaluate the impact of audit (i.e....

The main objective of this study was to analyze the pattern of accounting events that signals error in audited financial statements and resulted in restatement in Brazil during the periods of 2000-2009. The study which is characterized as interpretative, borrows a leaf from the contexts studied...

Auditing standards now mandate that group auditors determine and implement appropriate component materiality amounts, which ultimately affect group audit scope, reliability, and value. However, standards are silent about how these amounts should be determined and methods being used in practice...

The AuditSec plc performed a security audit for its new Client, University of Greenwich. “The university has three campuses: Avery Hill, in the south-east London district of Eltham; Greenwich, in the historic London borough; and Medway, which is in Chatham Maritime, Kent.” (University of...