Qualitätsmanagement in der Wirtschaftsprüfung - Rechtliche und betriebswirtschaftliche Anforderungen

Name: Qualitätsmanagement in der Wirtschaftsprüfung - Rechtliche und betriebswirtschaftliche Anforderungen
Brand: Grin Verlag
SKU: 9783656519768
Price: 5665.0 INR
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ISBN13: 9783656519768
Binding: Paperback
Subject: N/A
Publisher: Grin Verlag
Publisher Imprint: Grin Verlag
Publication Date: December 6, 2013
Pages: 96
Original Price: USD 67.5
Language: German
Edition: N/A
Item Weight: 137 grams
BISAC Subject(s): Management

About The Book

Diplomarbeit aus dem Jahr 2002 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 2,3, Europa-Universität Viadrina Frankfurt (Oder) (Wirtschaftswissenschaften), Sprache: Deutsch, Abstract: Das Ziel eines jeden Unternehmens ist der Erfolg, d.h. wettbewerbsfähig zu sein, auf dem Markt bestehen zu können und Gewinne zu erwirtschaften. Dies gilt natürlich auch für Wirtschaftsprüfer (WP) und Wirtschaftsprüfungsgesellschaften (WPG)1. Eine Grundvoraussetzung, um das zu erreichen, ist, dass der Kunde mit der Qualität des erworbenen Produktes zufrieden ist und damit als solcher erhalten bleibt. Das lässt sich auch auf die Wirtschaftsprüfung übertragen, denn hier ist das Ziel die Gewinnung und Erhaltung von Mandanten. Daher unterliegt der Berufsstand der WP bzgl. der Qualität sehr hohen Anforderungen. Die Diskussionen zur Qualitätssicherung (QS) in der Wirtschaftsprüfung haben sich in den letzten Jahren verstärkt. Sie betrafen hauptsächlich die Einführung einer externen QK, deren Umsetzung durch die am 1.1.2001 in Kraft getretene 4.WPO-Novelle erfolgte. Aus diesen Gründen beschäftigt sich die vorliegende Arbeit mit dem Qualitätsmanagement in der Wirtschaftsprüfung. Dabei wird unter Wirtschaftsprüfung v.a. die Prüfung des Jahresabschlusses (JA) verstanden. Natürlich profitieren auch die anderen Aufgabenbereiche vom Qualitätsmanagementsystem (QMS), doch der Grund für die hohen Anforderungen ist die Tatsache, dass Jahresabschlussprüfungen durchgeführt werden. Darauf sind auch meist die gesetzlichen Vorschriften ausgerichtet.

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