June 2014
Intermediate to advanced
467 pages
23h 37m
German
Content preview from Der Konzernabschluss nach HGB, IFRS und US-GAAP, 7th Edition
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406
Ν. Prüfung des Konzernabschlusses
Diese liegt nach § 21 Abs. 3 der Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer
vor, "wenn Umstände im Sinne von Absatz 2 Satz 2 (genannt werden dort Eigeninteressen,
Selbstprüfung, Interessenvertretung sowie persönliche Vertrautheit) gegeben sind, die aus
Sicht eines verständigen Dritten geeignet sind, die Urteilsbildung unsachgemäß zu beeinflus-
sen".
Ferner sind die in §§ 319 Abs. 3 und 4 sowie 319a Abs. 1 HGB kodifizierten Ausschlusstat-
bestände zu beachten, die nach den jeweiligen Absätzen 5 bzw. 2 auf den Abschlussprüfer
des Konzernabschlusses entsprechend anzuwenden sind. Kurz zusammengefass ...
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