Besonderheiten der Prüfung von Konzernabschlüssen (ISA 600) -- Das Konzept der Abschlussaussagen im Lichte der theoretischen und empirischen Prüfungs­forschung -- Untersuchung der Eignung des Aussagenkonzepts für die Prüfung der Schuldenkonsolidierung und der Zwischenergebniseliminierung.

Purpose: The value of an audit lies in its ability to detect and correct misstatements in financial statements. The purpose of this paper is to investigate the resolution of detected misstatements. Design/methodology/approach: Using data on a large sample of audit adjustments by a German Big 4...

Recent regulatory initiatives targeting the statutory audit regime support the notion that the audit expectation gap is still a driver of change. This study seeks to analyse causes of the gap as well as the impact of proposed changes to the current statutory audit regime using an approach that...