Reform der europäischen Abschlussprüfung – Stresstest auch für die genossenschaftliche Prüfung

Ott Eckhard and Bühler Hans-Hilmar
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Ott Eckhard: Ist Vorstandsvorsitzender des DGRV – Deutscher Genossenschafts- und Raiffeisenverband e. V., Berlin
Bühler Hans-Hilmar: Ist Referent für Grundsatzfragen beim DGRVe. V., Berlin

Zeitschrift für das gesamte Genossenschaftswesen, 2012, vol. 62, issue 2, 103-116

Abstract: The mandatory audit of German cooperatives was introduced with the cooperative legal framework in 1889. In 1934 compulsory membership in a regional auditing federation came as a supplementary regulation which was motivated by financial collapses of cooperatives during the great depression. The same applies to the introduction of the legal profession of a chartered accountant in 1931 intended to conduct the annual audit of stock corporations. As a result of the recent financial crisis, European legislative authorities have comprehensively discussed the corresponding auditing regulations. This paper evaluates whether the resulting proposals are applicable to the cooperative auditing system.

Date: 2012
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DOI: 10.1515/zfgg-2012-0204

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