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Peer Review: Kritische Darstellung und Analyse der geplanten WPO-Novelle
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ISBN10: 3838631641
ISBN13: 9783838631646
Publisher: Diplom.de
Published: Mar 6 2001
Pages: 52
Weight: 0.18
Height: 0.12 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783838631646
Publisher: Diplom.de
Published: Mar 6 2001
Pages: 52
Weight: 0.18
Height: 0.12 Width: 5.83 Depth: 8.27
Language: German
Inhaltsangabe: Zusammenfassung: Die Seminararbeit behandelt die Einführung der externen Qualitätskontrolle im Berufsstand der Wirtschaftsprüfer aufgrund des WPO-Änderungsgesetz. Die Arbeit enthält einen Überblick über die aktuelle Situation der Qualitätssicherung der Wirtschaftsprüfer und zeigt auf, dass die internationale Entwicklung sowie der Vertrauensverlust der Öffentlichkeit die Einführung des Peer Review in Deutschland unerlä lich werden lie . Des weiteren wird auf das Verfahren, die Organisation, die neu einzurichtenden Institutionen bei der WPK, den Anwendungsbereich, die eigentliche Prüfung und Sanktionen eingegangen. Au erdem enthält der letzte Teil einen kurzen internationalen Vergleich. Die Präsentationsfolien liegen der Arbeit bei. Inhaltsverzeichnis: Inhaltsverzeichnis: AbkürzungsverzeichnisIII 1.Einführung1 2.Entstehung des Peer Review in Deutschland2 2.1Die Pflicht der Wirtschaftsprüfer zur Qualitätssicherung2 2.2Anlehnung der externen Qualitätskontrolle an den Peer Review in den USA4 3.Darstellung des Peer Review in Deutschland4 3.1Anwendungsbereich4 3.2Ziele und Ma nahmen6 3.3Organisation des Verfahrens8 3.3.1Kommission für Qualitätskontrolle9 3.3.2Anforderungen an den Peer Reviewer9 3.3.3Qualitätskontrollbeirat10 3.3.4Qualitätskontrollsatzung12 3.4Peer Review13 3.4.1Prüfungsgegenstand13 3.4.2Prüfungsdurchführung14 3.4.3Der Entwurf des IDW Prüfungsstandard zur Durchführung von Qualitätskontrollen (EPS 140)15 3.5Sanktionen16 3.6Kritische Anmerkungen17 4.Internationaler Vergleich18 5.Beurteilung und Ausblick19 LiteraturverzeichnisVI Bücher und ZeitschriftenaufsätzeVI Sonstige QuellenVIII
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