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Entwicklung eines Audit-Strategies Memorandum zur Prüfung der Trumpf Gruppe

Entwicklung eines Audit-Strategies Memorandum zur Prüfung der Trumpf Gruppe

          
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About the Book

Studienarbeit aus dem Jahr 2016 im Fachbereich BWL - Revision, Prüfungswesen, Sprache: Deutsch, Abstract: Die Seminararbeit Prüfungsplanung Trumpf enthält ein Prüfungsstrategiememorandum für die Abschlussprüfung des Jahresabschlusses der Trumpfgruppe 2016 unter der Fiktion, dass der Konzernabschluss einen Einzelabschluss darstellt. Im Rahmen des sechsten Semesters des Studiengangs WRSW- WP ist als Seminararbeit ein Prüfungsplanungs- und Strategie Memorandum bzw. Audit- Stategies Memorandum zu erstellen. In dieser Arbeit soll ein Audit- Strategies Memorandum zur Prüfung der Trumpf Gruppe erstellt werden. Hierbei wird der Fokus sowohl auf der Planung des Einzelabschlusses, als auch auf der Planung des Konzernabschlusses liegen. Zu beachten gilt es hierbei, dass der Konzernabschluss der Trumpf GmbH & Co. KG fingiert auch den Einzelabschluss darstellt. Unter Miteinbeziehung der berufsständischen Grundlagen und der Anwendung des risikoorientierten Prüfungsansatzes wird im Rahmen dieser Arbeit auf die Kenntnis der Geschäftstätigkeit, die Risikoanalyse, die Wesentlichkeit und wesentlichen Abschlusspositionen, als auch auf die Prüfungsmethodik eingegangen. Die Trumpf Gruppe ist ein traditionsreiches Familienunternehmen, welches noch zu 95 % direkt in Familienbesitz der Familie Leibinger ist. Die restlichen 5 % der Holding- Muttergesellschaft Trumpf GmbH & Co. KG hält die Berthold Leibinger Beteiligungen GmbH für die Bertold Leibinger Stiftung GmbH. Mit rund 10.900 Mitarbeitern und 68 Tochtergesellschaften ist die Trumpf Gruppe ein weltweit operierendes Unternehmen. Für diese, dem traditionellen schwäbischen Mittelstand entwachsene Gesellschaft, gilt es in dieser Arbeit, ein Audit and Strategies Memorandum zu erstellen. Das Memorandum wird mit einer Analyse des branchenspezifischen Geschäftsumfeldes des Maschinenbaus beginnen. Daraufhin werden Risiken des unternehmerischen Geschäftsbetriebs der Trumpf Gruppe erarbeitet. Darauf aufbauend werden besonders wesen


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Product Details
  • ISBN-13: 9783668235816
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668235813
  • Publisher Date: 16 Sep 2016
  • Height: 210 mm
  • No of Pages: 32
  • Series Title: German
  • Weight: 54 gr


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