Jahresabschlussprüfung in der Insolvenz

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Abstract The treatise explores the interface of the law on auditing and bankruptcy. Starting point is a modern understanding of bankruptcy focused on reorganisation. The author puts forward the thesis that corporate governance and insolvency governance are materially similar with regards to financial audits. Based on an analysis of the functions of an audit and the changes to corporate governance in bankruptcy under German law, the question of when an audit of financial statements ought to occur is answered. The treatise discusses how an auditor is appointed in bankruptcy and which particularities need to be taken into consideration while conducting and preparing the auditor's report. The dissertation covers German and European law, as well as the federal law of the United States of America.