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Risikobeurteilung von Bilanzmanipulationen

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Springer Nature
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N/A
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GTIN
9783834935359
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Product Description

Die Risikobeurteilung von Bilanzmanipulationen ist eine der schwierigsten Aufgaben der gesetzlichen Jahresabschlussprfung, die in hohem Ma mit prferischem Ermessen verbunden ist. Andreas Schiel entwickelt prototypisch ein wissensbasiertes System, mit dessen Hilfe das Manipulationsrisiko zuverlssiger als bisher mglich beurteilt werden kann. Auf der Basis einer empirischen Studie unter deutschen Wirtschaftsprfern sammelt der Autor vorhandenes Wissen ber die Risikobeurteilung von Bilanzmanipulationen in der Prfungspraxis und bereitet dieses systematisch auf.

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