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Die genossenschaftliche Pflichtprüfung – Aspekte zur Prüfungsdurchführung unter Anwendung der ISA

Author

Listed:
  • Bausch Heinz-Hermann

    (ist Bereichsleiter Grundsatzfragen Prüfung des Genossenschaftsverbandes e. V., Frankfurt/Main)

  • Rehbock Michael

    (ist Abteilungsleiter Grundsatzfragen Prüfung Ware des Genossenschaftsverbandes e. V., Frankfurt/Main)

Abstract

The legally required audit of cooperatives exceeds the duties fixed in German commercial law as it implies the duty to examine the financial status as well as the accordance of the accounting with regulations. Recently, the “Bilanzrechtsmodemisierungsgesetz” which intends to adjust German standards according to international regulations, has introduced the ISA interna­tional auditing standards. Practical implementation however depends on the approval by the European Commission, which has not yet taken place. This paper discusses practical conse­quences for the cooperative auditing process when the ISA standards are implemented. Particular attention is given to the communication process between the auditor and the supervisory committee.

Suggested Citation

  • Bausch Heinz-Hermann & Rehbock Michael, 2012. "Die genossenschaftliche Pflichtprüfung – Aspekte zur Prüfungsdurchführung unter Anwendung der ISA," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 62(4), pages 275-288, November.
    • Handle: RePEc:bpj:zfgewe:v:62:y:2012:i:4:p:275-288:n:4
    DOI: 10.1515/zfgg-2012-0404
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