DIE ABSCHLUSSPRÜFUNG DEUTSCHER UNTERNEHMEN IM ZEICHEN DER WIRTSCHAFTSKRISE

Markus Häfele ()
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Markus Häfele: Hochschule Pforzheim

Interdisciplinary Management Research, 2010, vol. 6, 843-855

Abstract: In view of the current economic and financial crisis, auditing of German companies represents a set of specific challenges. A drop in orders, difficulties in obtaining credit, defaulting or insolvent debtors, unforeseeable value declines and rating declines all pose further uncertainties for annual auditing, which have to be taken into account in the planning and execution of an audit. In this context, this paper will discuss the relevant pronouncements of the IDW (Institute of Public Auditors in Germany), as adherence to these principles seems to be particularly advisable for auditors at this point in time, if they are to produce a well-founded audit report.

Keywords: risk assessment; going-concern proposition; auditor (search for similar items in EconPapers)
JEL-codes: H83 M42 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:osi:journl:v:6:y:2010:p:843-855

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