Zwangsrotation der Abschlussprüfung: Eine kritische Würdigung (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Studienarbeit aus dem Jahr 2013 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Frankfurt School of Finance & Management, Sprache: Deutsch, Abstract: In dieser Arbeit werden die bisher bestehenden gesetzlichen Grundlagen aufgezeigt und die externe Rotation von der internen Rotation abgegrenzt. Die Ursache für die Diskussion über die Einführung einer Zwangsrotation liegt in der großen Bedeutung der Unabhängigkeit des Wirtschaftsprüfers die anfangs definiert wird. Anhand der Analyse von Vor- und Nachteilen der externen Rotation, sowie der Analyse von Ergebnissen aus empirischen Studien, soll die Effektivität der externen Rotation untersucht werden. Aufgrund des Umfangs der Untersuchung wurde auf die Erstellung einer eigenen empirischen Untersuchung verzichtet. Alle Ergebnisse basieren auf der Literaturrecherche.

Zwangsrotation der Abschlussprüfung: Eine kritische Würdigung (German Edition) by Juliane Kühne

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