Erhältlich:
Nicht auf Lager
Buch (Softcover): Ratgeber
The interaction between the supervisory board and the auditors
Description of the interaction, taking into account the legal situation under the URÄG 2008
Verlag:
Our Knowledge Publishing Unsere-Artikel-Nr.: P36346274
EAN: 9786630252279
Erhältlich:
Nicht auf Lager
Zustellung: Fr, 11.09.2026
Versand: Kostenlos
-13.4 %
CHF 97.–
CHF 84.–
Beschreibung
In practice, the interaction between the supervisory board and the statutory auditor proves to be highly complex. Numerous scandals in the recent past have severely damaged the reputation of statutory auditors and permanently undermined confidence in objective audit results. During the XXIII legislative period, the Austrian Federal Government set itself the stated objective of strengthening the role of the statutory auditor in implementation of Directive 2006/43/EC. This was implemented through the 2008 Corporate Law Amendment Act (URÄG 2008) and introduced numerous changes and additions to the Austrian Commercial Code (UGB) and the Austrian Public Limited Companies Act (AktG). This book provides a detailed account of the interaction between the supervisory board and the statutory auditor, in accordance with the chronological sequence of audit activities, taking into account the changes introduced by the URÄG 2008.
Spezifikationen
Sprache
- Englisch
Autor
- Philipp Moritz
Erscheinungsjahr
- 2026
Format
- Buch (Softcover)
Anzahl Seiten
- 128