Auditors‘ Recognition And Disclosure Materiality Thresholds: Their Magnitude And The Effects Of Industry

1673 words - 7 pages

Einleitung Der Grundsatz der Wesentlichkeit existiert sowohl in der Buchhaltung als auch in der Wirtschaftsprüfung, wobei für den Abschlussprüfer beide Bereiche maßgeblich sind. Während die Festlegung einer Wesentlichkeitsgrenze für eine Abschlussprüfung selbstverständlich ist, muss sich der Prüfer auch Klarheit darüber verschaffen, wie diejenigen die den Abschluss erstellt haben, ihre Wesentlichkeitsgrenze festgelegt haben. In der Buchhaltung bilden maßgebliche und geringfügige Posten die Wesentlichkeitsgrenze, und anhand dieser Maßgeblichkeit wird auch determiniert welche Informationen separat oder zumindest als Fußnote im Jahresabschluss ausgewiesen werden. Errol Iselin und Takiah ...view middle of the document...

Wenn man dann annimmt dass ein Wert von 7% von einem Abschlussprüfer als wesentlich wahrgenommen wird, liegt die Diskrepanz zwischen Erfassung und dem tatsächlichen getrennten Ausweis bei einem Prozent. Dadurch ist oft keine Einigkeit bei der Festlegung der Wesentlichkeitsgrenzen zu erzielen, des weiteren sind in internationalen Standards und Richtlinien die Kriterien zur Wesentlichkeitsfestlegung nicht genau determiniert, die meisten Regelwerte empfehlen lediglich einen Wert zwischen 5 und 10 Prozent. Dies ist bedenklich, da die Wesentlichkeitsgrenzen einen signifikanten Einfluss darauf haben,

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welche Details im Jahresabschluss ersichtlich sind, und somit kann auch dessen Informationsgehalt verfälscht werden. Prämissen Die Autoren haben basierend auf von Interviews mit Abschlussprüfern und Recherche von einschlägiger Literatur folgende Behauptungen aufgestellt: Prämisse I Der Grenzwert zum getrennten Ausweis von einzelnen Posten ist höher als der Wert, ab dem Posten als wesentlich erfasst werden. Prämisse II Der Schwellenwert zum getrennten Ausweis liegt zwischen 5% und 10% des Nettogewinns. Prämisse III Die festgelegten Wesentlichkeitsgrenzen von Abschlüssprüfern, die auf risikoreiche Branchen spezialisiert sind geringer als die Grenzwerte, die von Prüfern festgelegt wurden die auf weniger risikoreiche Branchen spezialisiert sind. Prämisse IV Wenn Prüfer, welche auf Branche A spezialisiert sind, aufgefordert werden eine Wesentlichkeitsgrenze für Branche B, auf welche sie nicht spezialisiert sind, festzulegen, dann würden sie den selben Grenzwert wie für Branche A nennen. Prämisse V Die Wesentlichkeitsbewertung des Prüfers für einen Posten steht in direktem Zusammenhang mit dem Prozentanteil des Postens am Nettogewinn. Variablen In der Forschungsarbeit werden folgende Variablen unterschieden: 1. die Wesentlichkeitsgrenze (abhängig) • die Art der Wesentlichkeitsschwelle (d.h. Erfassung oder getrennter Ausweis) • die Branche des zu prüfenden Unternehmens • die Branchenspezialisierung und Erfahrung des Abschlussprüfers (unabhängig) 2. die Wesentlichkeitsbeurteilung (abhängig) • der Prozentanteil des Postens vom Nettogewinn • die Branche des zu prüfenden Unternehmens • die Branchenspezialisierung und Erfahrung des Abschlussprüfers (unabhängig)

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Es ist zu beachten, dass ein Prüfer der auf die Branche A spezialisiert ist, kein verlässliches Urteil über ein Unternehmen der Branche B, auf welche er nicht spezialisiert ist, abgeben kann. Forschungsmethode Es wurde ein Experiment durchgeführt, um die individuellen Urteile von Prüfern zu Wertberichtigungen von Grund und Boden zu untersuchen. Die abhängigen Variablen sind die Festlegung der Wesentlichkeitsgrenze (1) und die Wesentlichkeitsbeurteilung (2). Für die Festlegung der Wesentlichkeitsgrenze wurde ein Faktor von 2x2x2 angewandt, d.h. (i) zwei Wesentlichketsstufen (Erfassung oder getrennter Ausweis), (ii) zwei Branchentypen des Unternehmens und (iii) zwei Branchenspezialisierungen des...

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