Die Einstufung des Fehlerrisikos im handelsrechtlichen Jahresabschluß anhand von Regressionen aus empirisch bedeutsamen Erfolgsfaktoren

Abstract

In order to assess accounting and financial statement according to the audit risk approach type and extent of performed audit procedures have to be reduced depending on the risk that accounting and financial statement are misstated. To determine the risk of material misstatement in a highly impartial manner this paper presents an approach that allows calculating the risk of misstatement using regression equations on significant risk items. This approach is based on identifying descriptive risk features and establishing regression equations out of data from 48 enterprises and three years. While descriptive risk features are extracted from the competition model and the findings of success factor research, the transformation of the misstatement risk into operational figures was performed by assessing documented recognitions. The regression analysis showed that the risk of misstatement can be assessed truly with the identified risk items to a high probability. Furthermore the components of the regression function give hints on particular structures and strategies which are of major importance for the risk of misstatement and the determination of main audit areas.