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Wirtschaftsprüfung Heute: Entwicklung Oder Reform?

Wirtschaftsprüfung Heute: Entwicklung Oder Reform?

          
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About the Book

Von Prof. Dr. Walther Busse von Colbe, Bochum Sehr verehrte Damen, meine Herren! 1m Namen des Institutes fUr Untemehmungsftihrung und Untemehmensfor- schung der Ruhr-Universitat Bochum und zugleich im Namen meines Kollegen Lutter m6chte ich die Teilnehmer und Referenten zum heutigen Symposion "Auf- gaben des Wirtschaftsprlifers" hier in der Ruhr-Universitat begI"i. £en. Ich danke Ihnen fur das gro& Interesse und die rege Teilnahme, die Sie dieser Tagung entgegengebracht haben, und den Referenten fUr die Bereitschaft zur Mit- wirkung. Insbesondere danke ich aber auch dem Institut der Wirtschaftsprlifer fUr die Kooperation bei der Vorbereitung und der Durchfiihrung dieser Tagung. Den Vorsitzenden des Vorstandes des Institutes der Wirtschaftsprlifer, Herm Hans Havermann, mochte ich besonders willkommen heif. \en. Anlaf. \ fur dieses Symposion war, daf. \ einige Vorgiinge und Gerichtsentscheidun- gen in jtingster Zeit den Berufsstand der Wirtschaftsprlifer, die Institution der Wirtschaftsprlifung, insbesondere der Pflichtprlifung, und auch das Prlifungsobjekt, also den Jahresabschlufl, zum Gegenstand des offentlichen Interesses, aber auch einer sehr regen Fachdiskussion gemacht haben. Lassen Sie mich nur zwei Kom- plexe herausgreifen: Bei eipigen grof. \en Untemehmen wurden ganz iiberraschend Verluste von einem ganz ungewohnlichen Ausmaf. \ bekannt, die aus dem letzten Jahresabschluf. \ nicht erkennbar waren. Ich erinnere an die Vorgiinge bei Herstatt oder der Hessischen Landesbank. Es tauchte hier die Frage auf: "Hatte der Wirtschaftspriifer oder die Prlifung versagt, oder war das Priifungsobjekt untauglich? " Erich Potthoff hat dieses Problem einmal unter das l.


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Product Details
  • ISBN-13: 9783409350617
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1977 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 14 mm
  • Weight: 359 gr
  • ISBN-10: 3409350616
  • Publisher Date: 01 Jan 1977
  • Binding: Paperback
  • Height: 229 mm
  • No of Pages: 258
  • Series Title: Bochumer Beiträge Zur Unternehmensführung Und Unternehmensfo
  • Sub Title: Ein Bochumer Symposion
  • Width: 152 mm


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