Planung Der Jahresabschlußprüfung: Ein Beitrag Zur Theorie Der Prüfung
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Die Prüfungsunternehmung erstellt mit der Jahresabschlu prüfung eine betriebliche Leistung. Wie jeder betriebliche Leistungsproze unterliegt auch die Jahresabschlu prüfung dem Postulat der Wirt- schaftlichkeit. Die Planung bedeutet die Voraussetzung für eine ra- tionale Prüfungsdurchführung. Trotz grundsätzlicher Übereinstimmung über die Notwendigkeit einer Planung gibt es im Schrifttum zum Prüfungswesen nur wenige Bei- träge, die sich mit der Prüfungsplanung befassen. Die meisten Au- toren erörtern vielmehr nur Prüfpläne, ohne die Gestaltungsprinzi- pien, die zu den Prüfplänen geführt haben, aufzudecken. Die vor- liegende Schrift versucht, die Prüfungsplanung aus der Sicht der Wirt- schaftsprüfungsunternehmung zu analysieren. Hierbei orientieren sich die Ausführungen an der aktienrechtlichen Jahresabschlu prü- fung. Die aktienrechtliche Jahresabschlu prüfung bildet jedoch nur das notwendige Projektions modell. Die aufgezeigten Entscheidungs- probleme und die vorgeschlagenen Lösungswege gelten auch für andere Prüfungen. Ich danke meinem verehrten Lehrer, Herrn Professor Dr. Hans Münstermann, für seine Unterstützung bei der Anfertigung der Arbeit herzlich. Klaus Schettler Inhaltsverzeichnis Seite Vorwort I. Begriff der Prüfungsplanung 9 A. Planung als Beschreibung des Prüfsystems 9 B. Prüfungsplanung deutscher Wirtschaftsprüfungsunternehmungen 13 C. Komponenten der Prüfungsplanung 16 1. Grundsätzliche Begriffsmerkmale 16 2. Modellprämissen 18 11. Gewinnstreben bei der Jahresabschlu prüfung 21 A. Notwendigkeit einer Zielexistenz . . . . 21 B. Kompatibilität und Operationalität des Gewinnstrebens 22 24 1. Kosten der Jahresabschlu prüfung ...... .
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