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Wesentlichkeitsallokation Im Rahmen Der Konzernabschlussprüfung: Eine Theoretische Und Empirische Analyse
Paperback
Series: Auditing and Accounting Studies
AccountingEconomicsGeneral Law
ISBN13: 9783658132682
Publisher: Springer Gabler
Published: Jun 9 2016
Pages: 279
Weight: 0.80
Height: 0.64 Width: 5.83 Depth: 8.27
Language: German
Moritz Michel untersucht das sich aus den gesetzlichen und berufsständischen Prüfungsnormen ergebende Erfordernis zur Bestimmung von Teilbereichswesentlichkeiten im Rahmen der Konzernabschlussprüfung. Dazu wird u. a. die Notwendigkeit zur Vornahme einer solchen Wesentlichkeitsallokation theoriebasiert herausgearbeitet, eine Inventarisierung von existierenden Instrumenten zur Vornahme der Allokation vorgenommen sowie ein umfassendes Bild der Umsetzung des konzernabschlussspezifischen Allokationserfordernisses durch den nationalen Berufsstand erlangt.
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