The Audit Failures of the Wirecard Scandal: Examining the Role of the Auditor in Regulatory Oversight
暫譯: Wirecard 醜聞的審計失敗：檢視審計師在監管監督中的角色

Löw, Edgar, Heyd, Reinhard

The Audit Failures of the Wirecard Scandal: Examining the Role of the Auditor in Regulatory Oversight
  • 出版商: Palgrave MacMillan
  • 出版日期: 2024-07-16
  • 售價: $4,530
  • 貴賓價: 9.8 折 $4,439
  • 語言: 英文
  • 頁數: 173
  • 裝訂: Hardcover - also called cloth, retail trade, or trade
  • ISBN: 3031598539
  • ISBN-13: 9783031598531
  • 相關分類: 會計學 Accounting

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商品描述

Wirecard was the largest economic scandal in the history of Germany. Following the collapse of Wirecard, numerous lawsuits, both criminal and civil by equity and debt investors, were filed not only against Wirecard but also against the auditor Ernst & Young. This book demonstrates that a proper audit in accordance with the auditing standards would have uncovered the fraud much earlier, and details what went wrong. The book first deals with the fundamentals of auditing and examines the Wirecard business models from a legal and economic perspective. Then, the book deals with the fiduciary structure, which there has been often debated. When the fraud was uncovered, it became clear that 1.9 billion Euros that were supposed to be in escrow accounts were not. The book discusses the balance sheet mapping in detail, including the related audit requirements and examines in which balance sheet item the amounts (allegedly) in escrow accounts should have been reported, before examining and weighing the corresponding income statement items. In each chapter, not only are the accounting requirements presented, but the requirements for audit measures based on the respective Standards on Auditing are highlighted and explained in detail. The book places the requirements for reporting in the context of the Wirecard case, and will be of interest to accountants, auditors, market regulators, and credit risk analysts alongside students of accounting/auditing.

商品描述(中文翻譯)

Wirecard 是德國歷史上最大的經濟醜聞。在 Wirecard 崩潰之後，許多針對 Wirecard 及其審計師 Ernst & Young 的刑事和民事訴訟相繼提出，這些訴訟來自股權和債務投資者。本書展示了根據審計標準進行適當審計將能更早揭露詐騙行為，並詳細說明了問題出在哪裡。本書首先探討審計的基本原則，並從法律和經濟的角度檢視 Wirecard 的商業模式。接著，本書討論了常被辯論的受託結構。當詐騙行為被揭露時，原本應該在保管帳戶中的 19 億歐元並不存在。本書詳細討論了資產負債表的映射，包括相關的審計要求，並檢視這些金額（據稱）應該在資產負債表的哪一項目中報告，然後再檢視和權衡相應的損益表項目。在每一章中，不僅呈現了會計要求，還強調並詳細解釋了基於各自審計標準的審計措施要求。本書將報告要求置於 Wirecard 案件的背景中，對會計師、審計師、市場監管者、信用風險分析師以及會計/審計的學生都將具有興趣。

作者簡介

Edgar Löw is a Professor of Accounting and the Program Director of the Master in Auditing at the Frankfurt School of Finance & Management. He teaches courses on banking and financial instruments accounting as well as national and international accounting standards. Löw also serves as a member of several professional bodies including the German Institute of Public Auditors, the European Financial Reporting Advisory Group, the European Banking Authority and Accountancy Europe. Before joining academia, Löw held several senior positions in the banking and audit industry, working for Deutsche Bank, Arthur Andersen, and KPMG in Frankfurt. Before joining Frankfurt School's Accounting Department, Löw was a partner at Ernst & Young in Eschborn/Frankfurt, serving as the Head the Professional Practice Department FSO and of Financial Accounting Advisory Services Banks Germany.

Reinhard Heyd is a Professor of Accounting and Auditing at Aalen University and provides lectures in financial accounting and auditing. In addition, he is an honorary professor at the University of Ulm and the author of numerous books and papers about accounting, auditing, and corporate governance.

作者簡介(中文翻譯)

埃德加·洛夫（Edgar Löw）是法蘭克福金融與管理學院的會計學教授及審計碩士課程主任。他教授有關銀行及金融工具會計的課程，以及國內和國際會計準則。洛夫同時也是多個專業機構的成員，包括德國公共審計師協會、歐洲財務報告諮詢小組、歐洲銀行管理局及歐洲會計學會。在進入學術界之前，洛夫在銀行和審計行業擔任過多個高級職位，曾在法蘭克福的德意志銀行、安達信（Arthur Andersen）和畢馬威（KPMG）工作。在加入法蘭克福學院的會計系之前，洛夫是安永（Ernst & Young）在埃施博恩/法蘭克福的合夥人，擔任金融服務業專業實務部門及德國銀行財務會計諮詢服務的負責人。

雷因哈德·海德（Reinhard Heyd）是阿倫大學的會計與審計教授，並提供財務會計和審計的講座。此外，他還是烏爾姆大學的名譽教授，以及多本有關會計、審計和公司治理的書籍和論文的作者。

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