By Christian Terlinde

Christian Terlinde untersucht, ob ein Abschlussprüfer (berufs-) rechtlich verpflichtet ist, Bilanzmanipulationen aufzudecken, und welche Maßnahmen vorgeschrieben werden. Er würdigt die internationalen und die US-amerikanischen Vorschriften und die Prüfungshandbücher der colossal 4-Prüfungsgesellschaften und befragt Abschlussprüfer zu ihren Erfahrungen.

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Aufdeckung von Bilanzmanipulationen in der deutschen Prüfungspraxis: Ergebnisse einer empirischen Studie (Rechnungswesen und Controlling) (German Edition) by Christian Terlinde


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