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Fraud in Der Jahresabschlussprufung

Fraud in Der Jahresabschlussprufung


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About the Book

Die Wirtschaftskrise stellt das Management vieler Unternehmen vor eine neue Herausforderung, wie sie grosser kaum sein konnte: immer hartere Wettbewerbspraktiken, schwierigere Marktdurchdringung, Umsatz- und Gewinneinbruche gepaart mit der Jagd auf teils utopische Renditevorgaben seitens der Eigner sind die Zutaten eines tuckischen Cocktails, dessen Wirkung sich in den vergangenen Jahren immer starker abzeichnet.Schlagzeilen wie 'Korruption bei Siemens - der erste Top-Manager packt aus', 'WorldCom: Milliarden-Falschbuchungen' und 'Verdacht auf Insider-Geschafte bei Enron' sind nahezu alltaglich geworden. Dennoch gewinnt die Thematik im Zuge des Wirtschaftsabschwungs zunehmend an Brisanz. Wirtschaftskriminelle Handlungen in Unternehmen erlangen immer grossere Relevanz und es treten moderne Arten wirtschaftskrimineller Aktivitaten auf, von denen die Unternehmen bisher kaum oder gar nicht betroffen waren. Jedes zweite Unternehmen reiht sich mittlerweile in den Kreis von Fraud -Fallen ein. Kaum verwunderlich, aber dennoch ernuchternd, erscheint da das Ergebnis einer Studie der Wirtschaftsprufungsgesellschaft Ernst&Young, bei der 2.246 Interviews unter Mitarbeitern borsennotierter bzw. multinationaler Unternehmen in 22 europaischen Landern gefuhrt wurden. Hiernach erwarten mehr als die Halfte (55%) der Befragten einen nochmaligen Anstieg fraudulenter Handlungen innerhalb der nachsten Jahre. Die spektakularen Bilanzskandale in den vergangenen Jahren scheinen nur der Beginn einer losgetretenen Lawine unruhmlicher Falle gewesen zu sein. So ist es durchaus nachvollziehbar, dass das Vertrauen der Offentlichkeit in den Aktienmarkt und in die Verlasslichkeit der Abschlussinformation nachhaltig erschuttert wurde. Im Kreuzfeuer der Kritik stand insbesondere auch der Berufsstand der Wirtschaftsprufer, dessen Leistung bei der Prufung betroffener Jahresabschlusse als unzureichend und mitursachlich fur diese Verstosse angesehen wurde. National und international reagierten die Gesetzgeber wie auch berufsstandische Einrichtungen mit einer Vielzahl von Normierungen und Gesetzesnovellen mit dem Ziel, das Vertrauen in die Kapitalmarkte wieder herzustellen und die Transparenz auf Unternehmensebene zu verbessern. Die Weiterentwicklung auf diesem Gebiet zeigt, dass das Thema Fraud langst zu einem omniprasenten Bestandteil der Jahresabschlussprufung geworden i


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Product Details
  • ISBN-13: 9783640512959
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Language: German
  • ISBN-10: 3640512952
  • Publisher Date: 01 Jan 2010
  • Binding: Digital (delivered electronically)
  • No of Pages: 127


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