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Anwendungsvoraussetzungen und Grenzen klassischer Schätz- und Testverfahren in der Wirtschaftsprüfung
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ISBN10: 3668132399
ISBN13: 9783668132399
Publisher: Grin Verlag
Published: Feb 2 2016
Pages: 112
Weight: 0.34
Height: 0.27 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783668132399
Publisher: Grin Verlag
Published: Feb 2 2016
Pages: 112
Weight: 0.34
Height: 0.27 Width: 5.83 Depth: 8.27
Language: German
Masterarbeit aus dem Jahr 2012 im Fachbereich BWL - Revision, Prüfungswesen, Note: 1,00, Wirtschaftsuniversität Wien (Institut für Revisions-, Treuhand- und Rechnungswesen), Sprache: Deutsch, Abstract: Der folgende Abhandlung gibt eine umfassende Einführung und Wertung klassischer quantitativer Verfahren, die in der Wirtschaftsprüfung ihre Anwendung finden. Jede Prüfung ist ein Soll-Ist-Vergleich. Der tautologische Charakter dieser Aussage soll jedoch nicht darüber hinwegtäuschen dass oftmals komplexe Verfahren innerhalb der Wirtschaftsprüfung ihre Anwendung finden. Diese Masterarbeit widmet sich einer bestimmten Gruppe dieser Verfahren, die die Gemeinsamkeit besitzen quantitativer Natur zu sein. Von einer quantitativen Natur einer Methode spricht man in diesem Zusammenhang, wenn bei dieser mathematische und statistische Modelle zur Anwendung kommen. Dabei werden zwei Ziele verfolgt: Zunächst die klassischen quantitativen Verfahren der Wirtschaftsprüfung grundlegend zu erklären und abzuleiten, was bisher in der Literatur vermieden wurde, und die Möglichkeiten und Grenzen der so abgeleiteten Modelle im Hinblick auf ihre praktische Verwertbarkeit zu beurteilen.
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