Wirtschaftsprüfung und Schiedsgerichtsbarkeit

This dissertation analyses the legal admissibility and suitability of arbitration agreements in auditing. It discusses the conflict between a state monopoly on decisions due to the protection of special legal interests and the parties’ need for flexible proceedings in the settlement of legal disputes. Therefore, the dissertation provides an overview of the historical development and value of arbitration and lays the foundations for understanding the high demand for alternative dispute resolution in general and with regard to the significance of a functioning corporate audit for the economic system in particular. One of the study’s main emphases is the assessment of the objective arbitrability of potential subjects of dispute and the advantages and disadvantages of an auditor participating in arbitration proceedings.