Abschlussprüfer in der Pflicht

Rolf Windmöller () and Henning Hönsch ()
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Rolf Windmöller: PwC Deutsche Revision Aktiengesellschaft Wirtschaftsprüfungsgesellschaft
Henning Hönsch: PwC Deutsche Revision Aktiengesellschaft Wirtschaftsprüfungsgesellschaft

Schmalenbach Journal of Business Research, 2003, vol. 55, issue 7, 722-741

Abstract: Summary The article discusses recent developments regarding the legally required audit of financial statements in Germany. The authors concentrate on those rules that have consequences for the direct relationship between auditor and audited company. Main topics are the indepedence of the auditor and the auditor’s co-operation with the supervisory board.

Keywords: M40; M41; Auditing; Independance of the Auditor; Sarbanes-Oxley-Act; Abschlussprüfung; Corporate Governance; TransPuG (search for similar items in EconPapers)
Date: 2003
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sjobre:v:55:y:2003:i:7:d:10.1007_bf03372722

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DOI: 10.1007/BF03372722

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