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Skalierte Jahresabschlussprfung

Skalierte Jahresabschlussprfung

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658152338
Condition
New
Product Description

Christoph Freichel verdeutlicht, dass zahlreiche Skalierungskriterien sowohl auf Mandanten- als auch auf Prferebene zu finden sind. Er entwickelt einen theoretisch fundierten Ansatz zur skalierten Jahresabschlussprfung. Hervorzuheben ist insbesondere sein integrativer Ansatz zur Bestimmung und Auswahl von zu prfenden Elementen bei Massengeschftsvorfllen. Dieser basiert auf dem Dollar-Unit-Sampling als reprsentativem Stichprobenverfahren.

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