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Skalierte Jahresabschlussprfung
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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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