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Das Testat des Wirtschaftsprüfers im Lichte der UN-Behindertenrechtskonvention

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  • Linz, Oliver

Abstract

This article deals with the claim of people with intellectual disabilities, enshrined in the UN Convention on the Rights of Persons with Disabilities, to regulate their economic affairs as autonomously as possible and to be able to access the barrier-free information required for this purpose. Using the auditor's report as an example, it is examined how this claim is concretely structured, what legal obligations it entails for public and non-profit companies and which consequences - negation of obligations under international law or widening of the expectation gap - arise from this.

Suggested Citation

  • Linz, Oliver, 2019. "Das Testat des Wirtschaftsprüfers im Lichte der UN-Behindertenrechtskonvention," ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 42(4), pages 422-436.
    • Handle: RePEc:nms:zoegun:10.5771/0344-9777-2019-4-422
    DOI: 10.5771/0344-9777-2019-4-422
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