- Kapitel Ausklappen | EinklappenSeiten
- 13–18 I. Intro 13–18
- 165–458 III. Wirtschaftsprüfung 165–458
- 401–428 Quo vadis WP-Examen? 401–428
- 503–508 Lebenslauf 503–508
- 509–519 Autorenverzeichnis 509–519
20 Treffer gefunden
- „... AuditorIndustry Expertise and Effects on Audit Quality. Journal of Accounting Research,48(3), 647–686 ...” „... auditors and their clientsand the direct output of the audit is assurance that these reports are free from ...” „... quickly level out differences in entrytalent in audit staff labor markets because auditing is typically ...”
- „... ). Auditor-Provided Nonaudit Services and AuditEffectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit ...” „... Auditor-Provided Tax Service: Evid‐ence from Going-Concern Audit Opinions Prior to Bankruptcy Filings. Auditing ...” „... accused of not providing proper audits(Quick, 2022). KPMG, as the responsible auditor for Carillion ...”
- „... because the auditorhas to have been providing audit and non-audit services to the audited PIEfor a period ...” „... contains company financial information and auditor-relateddata derived from Compustat Global, Audit ...” „... non-audit services topublic interest entities (PIEs). In addition to the statutory audit, auditfirms have ...”
- „... limitations. First, auditor-client con‐fidentiality prohibits us from identifying the auditor, audit firm, and ...” „... American Accounting Association (AAA) AuditingMidyear Meeting 2020.Audit Partners’ Experiences with ...” „... auditors’and auditees’ incentives and disincentives in the decision to waive detected“economically important ...”
- „... AuditJoint Audits (im Deutschen auch: Gemeinschaftsprüfungen) zeichnen sichdadurch aus, dass zwei (oder im ...” „... Studien zur übergeordneten Auswirkung von Joint AuditsWie einleitend dargestellt, fokussiert sich ein ...” „... non-Big 4 („gemischte Joint Audits“)präferiert. Diese solle dazu beitragen, dass non-Big 4 an die Prüfung ...”
- „... internal audit and auditorInternal Auditing External AuditingLaws and Regu‐lations– National and ...” „... if the internal auditor also reports to the auditcommittee.The relationship between external audit ...” „... AuditingAccountabilityto / OrderExecutive Board/Corporate ManagementSupervisory Board/Audit CommitteeShareholder /Annual ...”
- „... Auditor-Provided Non-Audit Services on Audit Quality: A Review of theArchival Literature, in: Corporate Ownership ...” „... prohibitions of non-audit services and an expanded auditor liability improve auditquality?, in: International ...” „... Auditor-Provided Non-Audit Services on Perceived Auditor Indepen‐dence: Contemporary Evidence from Denmark, in ...”
- „... services and expanded auditorliability improve audit quality? International Journal of Auditing 26 ...” „... , 18-22.48 Vgl. Aschauer/Quick (2017). Mandatory audit firm rotation and prohibition of auditfirm-provided ...” „... . Friedrich/Quick/Schmidt (2022). Auditor-provided non-audit services and per‐ceived audit quality: Evidence from the cost ...”
- „... ., Reimaging auditing in a wired world, in:AICPA, Audit analytics and continuous audit, New York 2015, S. 93 f ...” „... siehehttps://www.iaasb.org/publications/proposed-international-standard-auditing-500-revised-audit-evidence-and-proposed-conforming-and, Abruf: 11.9.2023).32 So z.B. Staff of the ...” „... Chiu, Ex‐ploring new audit evidence: The application of process mining in auditing, Newark,New Jersey ...”
- „... WirtschaftsprüfungIII.Marc EulerichInternal and External Auditing:Complements or Substitutes for Assurance Tasks 165Klaus ...” „... , Jr.Audit Partners’ Experiences with Materiality and detectedMisstatements 195Markus Widmann, Thomas Matheis ...” „... Replikationsstudie zu Quick/Wiemann (2011) 213Christian FriedrichTalent Pool Size and Audit Quality 237Claus HolmThe ...”
- „... audit markets, audit data analytics,and auditor judgment and decision making. The research has ...” „... , Steuerberater undCertified Public Accountant (CPA) und als Partner im Bereich Audit& Assurance spezialisiert auf ...” „... the Danish Audit Research Network (DARN), scientific committeesin the European Audit Research Network ...”
- „... Unternehmen bedienten wir uns den Datenbanken Refinitiv EIKONvon Thomson Reuters und AuditAnalytics. Nach der ...” „... . 991-996.Quick, Reiner/Aschauer, Ewald (2018): Mandatory Audit-Firm Rotation and Prohibi‐tion of ...” „... Audit-Firm-Provided Tax Services: Evidence from Investment Consultants’Perceptions, in: International Journal of ...”
- „... Scientific Committee 2nd Workshop on AuditQuality2011-2012 Track Chair Auditing für die 74. VHB Tagung Bozen ...” „... “ derSchmalenbach-Gesellschaft2016 Mitglied des Scientific Committee 6th Workshop on AuditQuality2017 Mitglied des Scientific ...” „... ’, ‘Audit‐ing: A Journal of Practice & Theory’, ‘Accounting, Economics, and Law’,‘Die Unternehmung – Swiss ...”
- „... . Dyck: Wege zum Beruf, S. 612 bzw. Dyck/Orth: „Big Four“ - AuditXcellence-Pro‐gramm, S. 76, in: Brauner ...” „... anerkannter Hochschulen, AuditX‐cellence-Programm, 13. Auflage, Berlin 2023.42 Vgl. dazu die §§ 131g ff. WPO ...” „... WPO –Fachliche Voraussetzungen, Profile anerkannter Hochschulen, AuditXcellence-Pro‐gramm, 13 ...”
- „... auditor rotation, audit firm rotation and non-auditservices on earnings quality, audit quality and ...” „... Prüfungsmandates von zehn auf 20 bzw. 24 Jahrebei Joint Audits entfällt durch die Streichung des §318 Abs. 1a HGB.4 ...”
- „... Committee of European Auditing OversightBodies, das Center for Audit Quality, der ECG-Ausschuss des Global ...” „... Engagements other than Audits orReviews of Historical Financial Information“– ISAE 3400 „The Examination of ...” „... InternationalAssurance und Auditing Board (IAASB) ausgetauscht, um diesbezüglichverschiedene Maßnahmen zu erörtern. Zu ...”
- „... Abschlussprüfers“, 2011 od. ChristianOrth: „Abschlussprüfung und Corporate Governance: Vom Financial Audit zum ...” „... Busi‐ness Audit vor dem Hintergrund der Erwartungslücke“, 2000 od. Thomas Reutin:„Wirtschaftsdelikte und ...”
- „... ., Morricone, S., Pope, P. (2020): Proactive Financial Reporting Enforcement:Audit Fees and Financial Reporting ...” „... “?, in: Der Betrieb, S. 268 – 279.Hillegeits, S. (1999): Financial reporting and auditing under ...”
- „... Etablierung einer Art „Shared Audit“ im Bereich desLageberichts führen könnte.4.4 KapitalmarktDie nun ...”
- „... den berufsständischen Standards des Institute of Internal Auditors (IIA) mussder Leiter der Internen ...” „... den berufsständischen Vorgaben des Institu‐te of Internal Auditors (IIA) und des Deutschen Instituts ...” „... – IPPF) des IIA (The Institute of InternalAuditors). Vgl. DIIR u.a. (Hrsg.), Internationale Standards für ...”