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Christoph Freichel verdeutlicht, dass zahlreiche Skalierungskriterien sowohl auf Mandanten- als auch auf Pruferebene zu finden sind. Er entwickelt einen theoretisch fundierten Ansatz zur skalierten Jahresabschlussprufung. Hervorzuheben ist insbesondere sein integrativer Ansatz zur Bestimmung und Auswahl von zu prufenden Elementen bei Massengeschaftsvorfallen. Dieser basiert auf dem Dollar-Unit-Sampling als reprasentativem Stichprobenverfahren.

German Accounting - The perfect starting point!This is the definitive English textbook to provide you with relevant basic knowledge on German accounting in a brief and structured manner. The updated second edition includes numerous practical exercises for both students and professionals.- Fundamentals of accounting: functions, German statutory requirements (i.e., HGB) as well as generally accepted accounting principles- Accounting techniques and account assignment: detailed presentation of the most important accounts and entry formulas - Preparation of financial statements: systematics and...

In this book you will find compact, up-to-date basic knowledge about German income tax, German corporate income tax and German trade tax (legal status 1.1.2018).
The textbook, which has already been published in its sixth German edition, has now been translated into English language. It clearly presents the basics of German profit taxes and introduces even the previously inexperienced reader to the world of income tax, corporate income tax and trade tax. As in the previous German editions, the focus is not on individual tax-related recommendations for action or detailed regulations, but on...