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Die Arbeit untersucht die genossenschaftliche Pflichtprüfung. Sie bestimmt zunächst die grundsätzliche Funktion und Notwendigkeit einer eigens genossenschaftlichen Pflichtprüfung nach 53 ff. GenG. Darauf aufbauend wird anschließend erörtert, wie das genossenschaftliche Pflichtprüfungssystem funktional und organisationsrechtlich auszugestalten ist.

Auditing.

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"This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and 'one by one' and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry. This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers"--

Auditing. --- Accounting.

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Energy auditing.

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"Very little research has been conducted on how parliamentary oversight is undertaken in small countries and jurisdictions or across the southern Africa region (excluding South Africa). This ground-breaking book fills that void, providing rich insights into how oversight works in these countries. Featuring an expert group of scholars and practitioners the book builds off previous research projects to offer detailed case study examinations of oversight across various global regions, including various Australian and Canadian jurisdictions, UK Crown and Overseas dependencies, Caribbean Islands, autonomous Nordic territories, Southern Africa, and several Pacific island states. Contributors present the most recent data on current developments in the world, including sub-national parliaments, drawing on primary research and first-hand experiences to offer greater theoretical and practical understanding into practices that could be adapted to improve oversight, governance, reduce corruption, and boost economic development. Enhanced Parliamentary Oversight will be an important book for practitioners, governments, and both scholars and students of legislative studies, international relations, and public administration"--

Finance, Public --- Auditing.

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Auditing, Internal. --- Organizational change.