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Interne und externe Qualitätssicherung in der Wirtschaftsprüfung. Der neue Entwurf zur Qualitätssicherung des IDW (IDW EQS 1)
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ISBN10: 3668518793
ISBN13: 9783668518797
Publisher: Grin Verlag
Published: Sep 7 2017
Pages: 32
Weight: 0.12
Height: 0.08 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783668518797
Publisher: Grin Verlag
Published: Sep 7 2017
Pages: 32
Weight: 0.12
Height: 0.08 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2017 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Universität Duisburg-Essen, Sprache: Deutsch, Abstract: Die Seminararbeit beschäftigt sich mit den gesetzlichen Änderungen im Bereich der internen und externen Qualitätssicherung der Wirtschaftsprüfer und geht dabei insbesondere auf den neuen Entwurf des IDW zur internen Qualitätssicherung ein. Die mit dieser Arbeit intendierten Ziele sind eine tabellarische Darstellung der Änderung des neuen Entwurfs im Vergleich zum bisherigen Qualitätssicherungsstandard, sowie eine zusammenfassende Erläuterung ausgewählter Kritikpunkte den Entwurf betreffend. Zu diesem Zweck werden zu Beginn verschiedene Grundlagen zum Verständnis dieser Arbeit, wie z. B. diverse Definitionen, sowie die der Qualitätssicherung zugrundeliegenden gesetzlichen Normen, aufgeführt. Um einen Vergleich mit dem neuen Entwurf eines Qualitätssicherungsstandards zu ermöglichen, wird im Anschluss ein Überblick über die wichtigsten Inhalte des bisherigen Qualitätssicherungsstandards gegeben. Im nächsten Schritt werden wesentliche Neuerungen dargestellt. Im Anschluss werden wesentliche Kritikpunkte an dem Entwurf zur Qualitätssicherung erläutert. Grundlage hierfür bilden die Stellungnahmen diverser Unternehmen und Vereine zu diesem Werk. Im darauffolgenden Fazit werden die Ergebnisse der Arbeit kurz auf den Punkt gebracht. Es wird au erdem auf offene Fragen und Themen hingewiesen.
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