| 書目名稱 | The Audit Failures of the Wirecard Scandal | | 副標(biāo)題 | Examining the Role o | | 編輯 | Edgar L?w,Reinhard Heyd | | 視頻video | http://file.papertrans.cn/905/904791/904791.mp4 | | 概述 | Includes detailed information on legally required audit procedures based on existing Standards on Auditing.Provides an in-depth analysis of massive audit failures in the Wirecard case.Showcases proof | | 圖書封面 |  | | 描述 | .Wirecard was the largest economic scandal in the history of Germany. Following the collapse of Wirecard, numerous lawsuits, both criminal and civil by equity and debt investors, were filed not only against Wirecard but also against the auditor Ernst & Young. This book demonstrates that a proper audit in accordance with the auditing standards would have uncovered the fraud much earlier, and details what went wrong. The book first deals with the fundamentals of auditing and examines the Wirecard business models from a legal and economic perspective. Then, the book deals with the fiduciary structure, which there has been often debated. When the fraud was uncovered, it became clear that 1.9 billion Euros that were supposed to be in escrow accounts were not. The book discusses the balance sheet mapping in detail, including the related audit requirements and examines in which balance sheet item the amounts (allegedly) in escrow accounts should have been reported, before examining and weighing the corresponding income statement items. In each chapter, not only are the accounting requirements presented, but the requirements for audit measures based on the respective Standards on Auditing | | 出版日期 | Book 2024 | | 關(guān)鍵詞 | financial accounting; auditing; financial reporting; fraudulent accounting; financial scandal; white coll | | 版次 | 1 | | doi | https://doi.org/10.1007/978-3-031-59854-8 | | isbn_softcover | 978-3-031-59856-2 | | isbn_ebook | 978-3-031-59854-8 | | copyright | The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl |
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