haku: @author Quick, R. / yhteensä: 10
viite: 3 / 10
| Tekijä: | Quick, R. |
| Otsikko: | Abschlussprufung und Beratung |
| Lehti: | Betriebswirtschaft
2002 : NOV-DEC, VOL. 62:6, p. 622-643 |
| Asiasana: | FINANCIAL STATEMENTS AUDITING REGULATIONS |
| Kieli: | ger |
| Tiivistelmä: | Financial statements information and corresponding auditor's reports are only beneficial to its addressees if they are reliable. This requires auditor's independence. The provision of non-audit services could endanger auditor's independence. On the other hand, this may result in an increased service efficiency and thus improve audit quality. German law only prohibits auditing financial statements prepared by the auditor himself. International regulation is based on a conceptual approach, but certain non-audit services potentially impairing auditor's independence are explicitly forbidden. The economic model by De Angelo demonstrates that the provision of non-audit services affects auditor's independence because the auditor could generate higher quasi-rents from the client. |
SCIMA