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Sollte die Haftungsbegrenzung bei fahrlässigem Fehlverhalten von Abschlussprüfern in Deutschland aufgehoben werden? by Fischer, Manuel

Sollte die Haftungsbegrenzung bei fahrlässigem Fehlverhalten von Abschlussprüfern in Deutschland aufgehoben werden?

by Manuel Fischer
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Book cover type: Paperback
  • ISBN13: 9783346390868
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 30
  • Original Price: USD 26.9
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 50 grams
  • BISAC Subject(s): General

Studienarbeit aus dem Jahr 2020 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität Bremen, Veranstaltung: Grundlagen des betriebswirtschaftlichen Prüfungswesens, Sprache: Deutsch, Abstract: Innerhalb dieser Seminararbeit soll der Frage nachgegangen werden, ob die Haftungsbegrenzung bei fahrlässigem Fehlverhalten von Abschlussprüfern in Deutschland auf- oder angehoben werden sollte oder ob sie so bestehen bleiben sollte, wie sie im Moment ist. Zu Beginn der Seminararbeit werden die Berufspflichten der Abschlussprüfer (AP) erläutert und aufgezeigt, wo diese gesetzlich geregelt sind. Im Anschluss werden die Haftungsvoraussetzungen beschrieben und ermittelt, wem gegenüber die AP im Falle eines verursachten Schadens zur Haftung verpflichtet sind. Im Folgenden werden die Pro- und Kontra-Argumente einer absoluten Haftungshöchstsumme einander gegenübergestellt und kritisch hinterfragt. Abschlie end soll ein begründetes Fazit gezogen und ein Ausblick gegeben werden, welche Fragen offenbleiben und wie sich die Haftung der AP in Zukunft entwickeln könnte. Ziel der Seminararbeit ist es, eine argumentativ begründete Empfehlung darüber abzugeben, ob die Haftungsbegrenzung in Deutschland beibehalten, verändert oder aufgehoben werden sollte.

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