Die Qualität der Abschlussprüfung

In practice, there is widespread uncertainty about how the supervisory board must monitor the quality of the audit. In the legal literature, too, the topic has so far been dealt with only marginally. The dissertation first analyzes the regulatory framework that ensures audit quality, which can be subdivided into statutory quality requirements and statutory requirements for quality assurance mechanisms. Based on this, the goal, subject matter and intensity of audit monitoring are defined in more detail from a legal perspective.