search query: @author Freiling, C. / total: 6
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| Author: | Freiling, C. Lück, W. |
| Title: | Interne Überwachung und Jahresabschlussprüfung. |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1986 : DEC, VOL. 38:12, p. 996-1006 |
| Index terms: | ACCOUNTING ACCOUNTING PRINCIPLES AUDITING COMPANY REPORTS |
| Language: | ger |
| Abstract: | The working team "External and Internal Supervision" of the Schmalenbach-Gesellschaft,a company for business management,has studied the relation between external and internal supervision illustrated by the example of the annual audit. The outcome of the working team's consultations are reported. The study shows what fields of internal supervision are relevant for the auditor,what are the tasks for internal control arising from legal requirements and what has internal supervision to comply with in the framework of the annual audit,with regard to independence,qualification and reliability. |
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