ドイシ樹理土による決算書保証 業務

• 영문명: A Study on the Certified Business for Balance Sheet of Germany Licensed Tax Accountant : Focus on the Improvement of Audit Policy of East Asia regional Accountants
• 발행기관: 실천경영학회
• 저자명: 坂本 孝司(Takashi SAKAMOTO)
• 간행물 정보: 『실천경영연구』實踐經營硏究 第5卷 第1號 (通卷 5號), 89~100쪽, 전체 12쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2010.12.30

영문 초록

In Germany, aside from the auditing based on commercial law, optional auditing (Prü) by a certified public accountant or a certified tax accountant has been practically and extensively established. This is called Bescheinigung in German. The Letter published by German Federation of Certified Tax Accountant’s Association. Germany says Bescheinigung has four categorized certificates as follows: ①Preparation of financial statements exclusive of auditing act, ②Preparation of finance statements including evaluation of the probability, ③Preparation of finance statements including comprehensive auditing act, ④Other trust contracts (preparation of finance statements by limited auditing, for example). Bescheinigung means that a certified tax accountant, observing vocational rules like the Principles of regular accounting (GoB) as the start, evaluates fairness of account books and inventories of property submitted by clients, and assures fairness of financial statements as a result.

키워드

Assurance service Comprehensive auditing act Independence Fairness of financial statements Principles of regular accounting