Skalierte Jahresabschlussprüfung

Skalierte Jahresabschlussprüfung

Christoph Freichel

90,66 €
IVA incluido
Disponible
Editorial:
Springer Nature B.V.
Año de edición:
2016
ISBN:
9783658152338
90,66 €
IVA incluido
Disponible

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Sobre IBD

Christoph Freichel verdeutlicht, dass zahlreiche Skalierungskriterien sowohl auf Mandanten- als auch auf Prüferebene zu finden sind. Er entwickelt einen theoretisch fundierten Ansatz zur skalierten Jahresabschlussprüfung. Hervorzuheben ist insbesondere sein integrativer Ansatz zur Bestimmung und Auswahl von zu prüfenden Elementen bei Massengeschäftsvorfällen. Dieser basiert auf dem Dollar-Unit-Sampling als repräsentativem Stichprobenverfahren.

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