Determining overall group materiality and materiality levels for individual components is becoming more of a hot-button issue as the number and complexity of large and international group audits increases. Auditing standards and other professional materials offer little practical guidance on the...

The objective of this thesis is to investigate the potential contribution of transnational corporations (TNC) to the upgrading of systems of innovation in late-industrialising countries. This study looks specifically at TNC-affiliierter in Thailand’s manufacturing sector and compares them with...

Zahlreiche, zum Teil sehr spektakuläre Unternehmenszusammenbrüche – national (z.B. Holzmann, Bankgesellschaft Berlin) wie international (z.B. Enron, Worldcom) – in Verbindung mit Bilanzmanipulationen, haben den Berufsstand in eine schwere Vertrauenskrise gestürzt. Vor allem der...

Mit der Einführung von Basel II erhalten ab dem 01. Januar 2007 nahezu alle fremdfinan¬zierten Unterneh¬men im Rahmen einer Ratinga¬nalyse eine individuelle Bewertung ihrer Bo¬nität. Wie die Ratinganalyse haben sich auch die gesetzlichen Vertreter im Rahmen der Lageberichterstattung und...

Die Durchführung der Abschlussprüfung hat neben der Sicherung der Prüfungsqualität und Wirtschaftlichkeit auch der Erfüllung weitergehender Erwartungen der Rechnungslegungsadressaten gerecht zu werden, sodass an die Prüfungsplanung hohe Anforderungen zu stellen sind. Dies gilt insbesondere...

In our society, the audit is regarded as a branch of financial management conducted to confirm the accuracy of financial reporting in a company, but also to help the company's management, financial and the financial control is regarded as a perfect knowledge of things, a finding practical...

In the article hereby we analyse the matrix method of analysis of the risks for fraud and error at the level of the procurement-payments cycle. The risk of presentation of certain fraudulent information regarding the accounts of the procurement-payments cycle becomes more and more accentuated in...

The audit practice is increasingly heading towards a generalisation of this field that does not seem to have a direct connection with the accounting system of economic entities. We live in a very active period for the business world, in which the performances of the economic entity are...

The audit practice is increasingly heading towards a generalisation of this field that does not seem to have a direct connection with the accounting system of economic entities. We live in a very active period for the business world, in which the performances of the economic entity are...

In our society, the audit is regarded as a branch of financial management conducted to confirm the accuracy of financial reporting in a company, but also to help the company's management, financial and the financial control is regarded as a perfect knowledge of things, a finding practical...