Das Testat des Wirtschaftsprüfers im Lichte der UN-Behindertenrechtskonvention

Oliver Linz

ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, 2019, vol. 42, issue 4, 422-436

Abstract: This article deals with the claim of people with intellectual disabilities, enshrined in the UN Convention on the Rights of Persons with Disabilities, to regulate their economic affairs as autonomously as possible and to be able to access the barrier-free information required for this purpose. Using the auditor's report as an example, it is examined how this claim is concretely structured, what legal obligations it entails for public and non-profit companies and which consequences - negation of obligations under international law or widening of the expectation gap - arise from this.

Date: 2019
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DOI: 10.5771/0344-9777-2019-4-422

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ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen is currently edited by Prof. Dr. Frank Schulz-Nieswandt, Universität Köln (geschäftsführend), Prof. Dr. Thomas Lenk, Universität Leipzig, Prof. Dr. Holger Mühlenkamp, Deutsche Universität für Verwaltungswissenschaften Speyer, Prof. Dr. Johann Christian Pielow, Ruhr-Universität Bochum, Prof. Dr. Christina Schaefer, Helmut Schmidt Universität, Universität der Bundeswehr Hamburg, Prof. Dr. Ludwig Theuvsen, Georg-Augustin-Universität Göttingen and Prof. Dr. Dieter Kurt Tscheulin, Albert-Ludwigs-Universität Freiburg

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