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Anforderungen an die genossenschaftlichen Prüfungsverbände

Author

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  • Spanier Günter

    (Gesellschafter der FIDES Treuhandgesellschaft KG Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft, Bremen)

Abstract

Der Autor befasst sich mit wesentlichen Fragen der künftigen Entwicklung der Prüfungsverbände, vornehmlich der Bankenprüfungsverbände. Aufgegriffen wird zunächst die neue gesetzliche Regelung zur Gewährleistung der Unabhängigkeit eines Prüfungsverbandes als Abschlussprüfer. Sodann werden Anforderungen fachlicher, organisatorischer und wirtschaftlicher Art und die sich daraus ergebenden Entwicklungsnotwendigkeiten aufgezeigt. Ferner wird die Notwendigkeit internationaler Kooperationen angesprochen. Der Beitrag schließt mit einem Plädoyer für eine neue Verbandsstruktur.

Suggested Citation

  • Spanier Günter, 2008. "Anforderungen an die genossenschaftlichen Prüfungsverbände," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 58(4), pages 279-289, November.
    • Handle: RePEc:bpj:zfgewe:v:58:y:2008:i:4:p:279-289:n:4
    DOI: 10.1515/zfgg-2008-0404
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