„… are delivered in accordance with agreed client specifications. Signatories should have and publicly …” „… free from inappropriate bias or undue influence. Responsibilities to Clients A signatory’s primary …” „… responsibility is to provide services to clients in accordance with agreed specifications. Clients are the …”

„… Kosten des Engagements jedoch immer nur der aktive Aktionär selbst trägt (so genanntes Freerider Problem …” „… exercise voting authority with respect to clients securities unless you: (a) Adopt and implent written …” „… policies and procedures that are reasonably designed to ensure that you vote client securities in the best …”

„… eigenen Abstimmungsanalysen und Empfehlungen über dessen elektronischen Voting-Client veröffentlichen zu …” „… Directors, Institutional Share Voting and Engagement, Exploring the Link Between Directors, Institutional …” „… .); Australian Institute of Company Directors, Institutional Share Voting and Engagement, Exploring the Link …”

„… 37 misstatements for the 34 clients. AmongU.S. respondents, 15 out of 55 (27%) discussed engagements …” „… the firm clients’ portfolios.For example, none of the sample engagements related misstatements tofraud …” „… accounting standards. Second, the external auditor orthe client detected almost all the misstatements, with a …”

„… firm’s listed audit clients.2 Prior Literature and Hypothesis DevelopmentThe human resource literature …” „… different settings (US public client audits vs. Belgian private clientaudits) that audit firms’ personnel …” „… that audit offices ofrestating clients post more audit-related job positions, especially for …”

„… services (NAS) provided by the externalauditor to a client. Typical NAS include consultancy services, such …” „… , 1997). There are two opposing schoolsof thought about the provision of NAS to the auditor’s client …” „… : Client-specif‐ic knowledge gained from providing NAS might eventuate in knowledgespillovers, and therefore improve …”

„… Assurance Engagement gemäß ISAE 3000, 2007..Nerlich, Christoph: Entwicklung einer Auslegungsmethodik für …” „… mit B. Warming-Rasmussen).Review of: Kleinman, G./Palmon, D., Understanding Auditor-Client …” „… B.Warming-Rasmussen und D. van Liempd).Why Do Clients Demand Non-Audit Services from their Statutory Auditor? Nummer …”

„… variables identified in the fee models control for differences in client,auditor and engagement attributes …” „… clients whenthese clients pay for both the statutory audit and non-audit services (De‐Fond and Zhang, 2014 …” „… identified as client attributes related to size, complexity, performanceand and risk: the variable SIZE is …”

„… Studierenden und Lehrenden und das soziale Engagement an der Universität. Dem jeweiligen Bericht wird ein …” „… during their legal education in Bialystok. In the Clinic, students prepare legal opinions for clients who …” „… interpersonal communication, because the feedback they provide must be communicated directly to the client, also …”

„… entrepreneurs emerged that Hong Kong took on the role of advising clients on offshore wealth planning. I. II …” „… recorded nonbinding suggestions of the client. In Ms Mui’s case, her wishes were, among other things: (1 …” „… for the use of any client. The true wishes are set forth in a non-binding and private memorandum …”

„… . Bürgerschaftliches Engagement und professionelle Sozia-le Arbeit ergänzen sich, sie sind komplementär. Dabei …” „… Problemeverschreibt. Dieser Beitrag setzt sich mit den Grund-lagen des „client-directed“-Ansatzes (Duncan u.a.2004 …” „… mental health-related problems.This article out-lines basic ideas of a ”client-directed” approach …”

„… unterstützen.4. Selbsthilfe, bürgerschaftliches Engagement und ProfessionalisierungAlle Erfahrung zeigt: Die …” „… Entfaltung von Selbsthilfekräften undbürgerschaftlichem Engagement erfordert häufig eine fachlichhoch …” „… professionellenHelferinnen und Helfern besser gestaltet und unterstützt wer-den. Bürgerschaftliches Engagement und …”

„… Duncan, Barry L. u.a.: Aussichtslose Fälle. Stuttgart 1998Duncan, Barry L. u.a.: The Heroic Client. San …” „… Republik leugnet nie-mand mehr. Stiftungen fördern bevorzugt das En-gagement in dieser Richtung. Der …”