The audit failures of the wirecard scandal: examining the role of the auditor in regulatory oversight
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cham
palgrave macmillan
2024
Cham Springer Nature Switzerland 2024 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | xvi, 173 Seiten |
| ISBN: | 9783031598531 |
Internformat
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Datensatz im Suchindex
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Contents 1 2 Wirecard: Chronicle, Public Allegations, and the Downfall of the Company Fundamental Principles of an Audit 2.1 Legal Basis of an Audit and Duties of the Auditor 2.2 Generally Accepted Standards on Auditing 2.3 Risk-Oriented Audit Approach and Principle of Materiality 2.4 Risks of Inaccuracies and Violations 1 23 23 26 29 33 3 Wirecard Business Model 39 4 Fiduciary Relationships 4.1 Types of Fiduciary Relationships and Accounting Consequences 4.2 Audit Procedures 61 5 Trade Receivables versus Cash and Cash Equivalents 79 6 Sales Revenue and Commissions 6.1 Presentation in the Income Statement 6.2 Audit Procedures 85 85 91 7 Segment Reporting 7.1 Requirements for Segment Reporting 99 99 61 65 xi
Contents xü 7.2 7.3 8 Contents of Segment Reporting in Wirecard’s Consolidated Financial Statements over time Violations of the Segment Reporting Requirements Risk Reporting in the Notes to the Consolidated Financial Statements and Group Management Reports 8.1 Requirements for Financial Risk Reporting in Accordance with IFRS and Violations 8.2 Requirements for Risk Reporting in Accordance with National Rules, Audit Procedures, and Violations 102 104 109 109 123 9 Audit Opinion and Auditor’s Report 139 10 Concluding Remarks 145 Bibliography 157 Index 169 |
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| discipline | Wirtschaftswissenschaften |
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| illustrated | Not Illustrated |
| indexdate | 2024-12-20T09:01:18Z |
| institution | BVB |
| isbn | 9783031598531 |
| language | English |
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| publishDate | 2024 |
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| publisher | palgrave macmillan Springer Nature Switzerland |
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| spelling | Löw, Edgar Verfasser (DE-588)113967950 aut The audit failures of the wirecard scandal examining the role of the auditor in regulatory oversight Edgar Löw, Reinhard Heyd Cham palgrave macmillan 2024 Cham Springer Nature Switzerland 2024 xvi, 173 Seiten txt rdacontent n rdamedia nc rdacarrier Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf Revision Wirtschaft (DE-588)4049674-0 s DE-604 Heyd, Reinhard 1956- Verfasser (DE-588)130483710 aut Erscheint auch als Online-Ausgabe 978-3-031-59854-8 Digitalisierung UB Regensburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=035158057&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Löw, Edgar Heyd, Reinhard 1956- The audit failures of the wirecard scandal examining the role of the auditor in regulatory oversight Revision Wirtschaft (DE-588)4049674-0 gnd |
| subject_GND | (DE-588)4049674-0 |
| title | The audit failures of the wirecard scandal examining the role of the auditor in regulatory oversight |
| title_auth | The audit failures of the wirecard scandal examining the role of the auditor in regulatory oversight |
| title_exact_search | The audit failures of the wirecard scandal examining the role of the auditor in regulatory oversight |
| title_full | The audit failures of the wirecard scandal examining the role of the auditor in regulatory oversight Edgar Löw, Reinhard Heyd |
| title_fullStr | The audit failures of the wirecard scandal examining the role of the auditor in regulatory oversight Edgar Löw, Reinhard Heyd |
| title_full_unstemmed | The audit failures of the wirecard scandal examining the role of the auditor in regulatory oversight Edgar Löw, Reinhard Heyd |
| title_short | The audit failures of the wirecard scandal |
| title_sort | the audit failures of the wirecard scandal examining the role of the auditor in regulatory oversight |
| title_sub | examining the role of the auditor in regulatory oversight |
| topic | Revision Wirtschaft (DE-588)4049674-0 gnd |
| topic_facet | Revision Wirtschaft |
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