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Monetary Unit Sampling
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Product Details
Die Anforderungen an die Jahresabschlussprfung und den damit beauftragten Abschlussprfer sind in den letzten Jahren, nicht zuletzt aufgrund des immer grer werdenden Prfungsumfanges, stndig gestiegen. Selbst bei optimaler Gestaltung des Ablaufes kann der Wirtschaftsprfer eine Vollprfung in der Regel nicht vornehmen. Restriktionen hinsichtlich der Kosten und der Zeit machen eine Auswahlprfung erforderlich. Das Monetary Unit Sampling hat sich mittlerweile zum Standardverfahren fr die Prfungspraxis entwickelt. Bernd Giezek stellt anschaulich die statistischen Grundlagen des Verfahrens vor und zeigt aktuelle Weiterentwicklungen auf.
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