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Die Abschlussprüfung Deutscher Unternehmen Im Zeichen Der Wirtschaftskrise

Author

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  • Markus Häfele

    (Hochschule Pforzheim)

Abstract

In view of the current economic and financial crisis, auditing of German companies represents a set of specific challenges. A drop in orders, difficulties in obtaining credit, defaulting or insolvent debtors, unforeseeable value declines and rating declines all pose further uncertainties for annual auditing, which have to be taken into account in the planning and execution of an audit. In this context, this paper will discuss the relevant pronouncements of the IDW (Institute of Public Auditors in Germany), as adherence to these principles seems to be particularly advisable for auditors at this point in time, if they are to produce a well-founded audit report.

Suggested Citation

  • Markus Häfele, 2010. "Die Abschlussprüfung Deutscher Unternehmen Im Zeichen Der Wirtschaftskrise," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 6, pages 843-855.
    • Handle: RePEc:osi:journl:v:6:y:2010:p:843-855
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    More about this item

    Keywords

    risk assessment; going-concern proposition; auditor;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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