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Handelsrechtliche Jahresabschlussprüfung von Grundstücken und Bauten gemäß dem risikoorientierten Prüfungsansatz by Nicolai, Aljoscha

Handelsrechtliche Jahresabschlussprüfung von Grundstücken und Bauten gemäß dem risikoorientierten Prüfungsansatz

by Aljoscha Nicolai
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Book cover type: Paperback
  • ISBN13: 9783668029354
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 28
  • Original Price: USD 26.9
  • Language: German
  • Edition: N/A
  • Item Weight: 50 grams
  • BISAC Subject(s): Accounting / General

Studienarbeit aus dem Jahr 2015 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Fachhochschule Bonn-Rhein-Sieg in Sankt Augustin, Veranstaltung: Schwerpunktfach Rechnungslegung, Steuern, Wirtschaftsprüfung, Sprache: Deutsch, Abstract: Die Jahresabschlussprüfung dient der Bestätigung von Verlässlichkeit und Glaubhaftigkeit der in Jahresabschluss und Lagebericht enthaltenen Informationen durch den Abschlussprüfer. Die handelsrechtliche Jahresabschlussprüfung umfasst Bilanz, Gewinn- und Verlustrechnung. Die konkreten Prüfungsfelder richten sich nach der Geschäftstätigkeit, dem wirtschaftlichen und rechtlichen Umfeld der Gesellschaft und den Erwartungen der damit verbundenen Risiken. Insbesondere aus der kritischen Beurteilung von Fehlerrisiken lassen sich Rückschlüsse auf wesentliche Unrichtigkeiten und Verstö e in der Rechnungslegung und der damit notwendigen Planung von einzelnen Prüfungshandlungen ziehen. Diese Arbeit beschäftigt sich ausschlie lich mit Prüfungshandlungen bezüglich der Bilanzposition Grundstücke, grundstücksgleiche Rechte und Bauten einschlie lich der Bauten auf fremden Grundstücken des Sachanlagevermögens. Sie gibt einen Überblick über die handelsrechtliche Jahresabschlussprüfung von Grundstücken und Bauten und stellt einen möglichen Prüfungsablauf dar. Dabei werden die Grundlagen der Prüfung von Grundstücken und Bauten zusammenfassend erläutert sowie die Systemprüfung und die damit verbundene Prüfungsvorbereitung dargestellt. Darüber hinaus beschäftigt sich der Autor auch mit den aussagebezogenen Prüfungshandlungen und nimmt Bezug auf die analytischen Prüfungshandlungen und die Einzelfallprüfungen. Au erdem beurteilt er das Prüfungsfeld in Hinblick auf den risikoorientierten Prüfungsansatz.

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