Reinhard Heyd - Böcker
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7 produkter
7 produkter
Audit Failures of the Wirecard Scandal
Examining the Role of the Auditor in Regulatory Oversight
Inbunden, Engelska, 2024
769 kr
Skickas inom 7-10 vardagar
The book discusses the balance sheet mapping in detail, including the related audit requirements and examines in which balance sheet item the amounts (allegedly) in escrow accounts should have been reported, before examining and weighing the corresponding income statement items.
Audit Failures of the Wirecard Scandal
Examining the Role of the Auditor in Regulatory Oversight
Häftad, Engelska, 2025
715 kr
Skickas inom 7-10 vardagar
Wirecard was the largest economic scandal in the history of Germany. Following the collapse of Wirecard, numerous lawsuits, both criminal and civil by equity and debt investors, were filed not only against Wirecard but also against the auditor Ernst & Young. This book demonstrates that a proper audit in accordance with the auditing standards would have uncovered the fraud much earlier, and details what went wrong. The book first deals with the fundamentals of auditing and examines the Wirecard business models from a legal and economic perspective. Then, the book deals with the fiduciary structure, which there has been often debated. When the fraud was uncovered, it became clear that 1.9 billion Euros that were supposed to be in escrow accounts were not. The book discusses the balance sheet mapping in detail, including the related audit requirements and examines in which balance sheet item the amounts (allegedly) in escrow accounts should have been reported, before examining and weighing the corresponding income statement items. In each chapter, not only are the accounting requirements presented, but the requirements for audit measures based on the respective Standards on Auditing are highlighted and explained in detail. The book places the requirements for reporting in the context of the Wirecard case, and will be of interest to accountants, auditors, market regulators, and credit risk analysts alongside students of accounting/auditing.
821 kr
Skickas inom 10-15 vardagar
Vergleich von HGB, Full IFRS und IFRS for SMEs
Eine Synoptische Gegenüberstellung
Inbunden, Tyska, 2012
498 kr
Tillfälligt slut
Am 8. Juli 2009 beschloss das IASB den Standard IFRS for SMEs (small and medium sized entitities). Mit diesem Standard schlägt das IASB ein neues Kapitel in seiner Entwicklung auf und weitet seine Rolle als globaler Standardsetter auf kleine und mittelgroße Unternehmen aus. Grundlegende Kenntnisse des IFRS for Small and Medium-sized Entities sind sowohl für die Geschäftsführung und die Leiter des Finanz- und Rechnungswesens kleiner und mittelgroßer Unternehmen als auch für deren Berater unerlässlich.
616 kr
Skickas inom 3-6 vardagar
323 kr
Skickas inom 3-6 vardagar
448 kr
Skickas inom 3-6 vardagar