Revision Und Wirtschaftsprüfung

Name: Revision Und Wirtschaftsprüfung
Brand: Gabler Verlag
SKU: 9783663009825
Price: 3776.0 INR
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by Alfred Isaac

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ISBN13: 9783663009825
Binding: Paperback
Subject: N/A
Publisher: Gabler Verlag
Publisher Imprint: Gabler Verlag
Publication Date: January 1, 1951
Pages: 180
Original Price: EUR 51.39
Language: German
Edition: Softcover Repri
Item Weight: 236 grams
BISAC Subject(s): Economics / General

About The Book

In der vorliegenden Arbeit wurde der Versuch unternommen, das Gebiet der Wirtschaftsprufung zusammenfassend zu behandeln. Um dem gesteckten Ziele möglichst nahezukommen, ist eine Zweiteilung vorgenommen worden, derart, da zunächst die G e gen s t ä n d e der Wirtschaftsprüfung und dann die Fragen der Re v i s ion s t e c h n i k gesondert behandelt wurden. In Anbetracht der Wichtigkeit der K 0 n t roll e für die Wirtschaftsprüfung wurde diesem Gegenstand ein besonderer Hauptteil gewidmet. Zum praktischen Gebrauch bei Wirtschaftsprufungen ist eine Tabelle, geord- net nach Prufungsgebieten und Prufungshandlungen, am Schlusse des Buches beigefügt worden. Göttingen, im Juli 1951 Alfred Isaac Inhaltsverzeichnis Vorwort . . . . . . . . . . . . 5 1. Teil: Grundlagen A. Die Begriffe "WirtschaftspIÜfung", "Revision", "Kontrolle", "Inspektion" ., . . . . . . . . . . . . . . . . . . . . . 5 B. Gemeinsame Ziele der Revision, Kontrolle und Inspektion 9 C. Das Tätigkeitsgebiet des Wlirtschaftsprüfers . 10 D. Die Verantwortlichkeit des WirtschaftspIÜfers 11 2. Teil: Die Revision A. Die Ziele der Revision . . 14 1. Die formalen Ziele. 14 H. Die materiellen Ziele . 15 B. Die Gegenstände der Revision 16 1. Die Prüfung der Bilanz und Gewinn- und Verlustrechnung 16 11. Die Prüfung der Gewinn- und Verlustrechnung 48 I!I. Die WirtschaftlichkeitspIÜfung. . . . . . . . . . . 55 IV. Die Rentabilitätsprüfung . . . . . . . . . . . . . . 56 V. Prüfung der Liquidität und des finanziellen Aufbaus des Betriebes " . . . . . . . . . . . . . . . . 57 VI. Die laufende Prüfung (PIÜfung der allgemeinen Betriebsführung). . . . 58 VII. Die steuerliche Prüfung " . . . . . . . . . . . 60 VIII. Die technische Revision . . . . . . . . . . . . . 66 IX. Die Revision mit dem Ziele der Aufdeckung von Verfehlungen 68 X. Besondere Anlässe zur WirtschaftspIÜfung . .

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