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Digitale Trends in der Wirtschaftsprüfung

Digitale Trends in der Wirtschaftsprüfung


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About the Book

Bachelorarbeit aus dem Jahr 2022 im Fachbereich BWL - Sonstiges, Note: 1,3, Sprache: Deutsch, Abstract: Aufgrund der neuen technologischen Trends ergibt sich die Frage, wie diese die Branche der Wirtschaftsprüfung langfristig beeinflussen und verändern werden. Ziel der vorliegenden Arbeit ist es, diese Frage zu beantworten und damit einen Einblick auf den Einfluss der neuen digitalen Trends in der Wirtschaftsprüfung zu geben. Der digitale Wandel schreitet unaufhaltsam voran und verändert inzwischen seit mehreren Jahrzehnten die Wirtschaft, wie auch die Gesellschaft und das Privatleben. Der Einfluss der Digitalisierung hat das Leben eines jeden Menschen in den letzten Jahren wesentlich geprägt. Das Internet bietet die Möglichkeit des Online-Handels und hebt räumliche Grenzen auf, sodass jeder mit jedem Kommunizieren kann. Die Fertigung im Unternehmen wird durch Produktionsroboter unterstützt, teilautomatisierte Fahrzeuge fahren im Straßenverkehr und die Anwendung von künstlicher Intelligenz wird immer bedeutsamer. Alle Unternehmensbereiche und Prozesse werden von der Digitalisierung beeinflusst. Die Unternehmen sind dazu aufgefordert, die Veränderungen durch die Digitalisierung anzunehmen und in ihr Geschäftsmodell zu integrieren, um weiterhin wettbewerbsfähig zu sein. Mit einem Ende des digitalen Wandels ist somit vorerst nicht zu rechnen. Doch auch die Branche der Wirtschaftsprüfung ist von der fortschreitenden Digitalisierung betroffen und zwingt die Wirtschaftsprüfungsgesellschaften, sich den Veränderungen anzupassen. Demzufolge wurden papierhafte Prüfungsprozesse auf rein computergestützte Kommunikation und Dokumentation umgestellt. Neue und verbesserte Prüfungstools wurden entwickelt und fördern somit eine schnellere und effizientere Arbeitsweise bei den Prüfungstätigkeiten. Häufig wiederkehrende sowie unproblematische Prüfungstätigkeiten werden an Shared Service Center outgesourct, um eine kostengünstigere und kontrolliertere Durchführung zu gewährleisten


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Product Details
  • ISBN-13: 9783346859310
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 62
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3346859312
  • Publisher Date: 04 Apr 2023
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 141 gr


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