Die genossenschaftliche Pflichtprüfung – Aspekte zur Prüfungsdurchführung unter Anwendung der ISA

Bausch Heinz-Hermann and Rehbock Michael
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Bausch Heinz-Hermann: ist Bereichsleiter Grundsatzfragen Prüfung des Genossenschaftsverbandes e. V., Frankfurt/Main
Rehbock Michael: ist Abteilungsleiter Grundsatzfragen Prüfung Ware des Genossenschaftsverbandes e. V., Frankfurt/Main

Zeitschrift für das gesamte Genossenschaftswesen, 2012, vol. 62, issue 4, 275-288

Abstract: The legally required audit of cooperatives exceeds the duties fixed in German commercial law as it implies the duty to examine the financial status as well as the accordance of the accounting with regulations. Recently, the “Bilanzrechtsmodemisierungsgesetz” which intends to adjust German standards according to international regulations, has introduced the ISA interna­tional auditing standards. Practical implementation however depends on the approval by the European Commission, which has not yet taken place. This paper discusses practical conse­quences for the cooperative auditing process when the ISA standards are implemented. Particular attention is given to the communication process between the auditor and the supervisory committee.

Date: 2012
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DOI: 10.1515/zfgg-2012-0404

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