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Department of Business and Economics

Reporting Issues

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Course information

Module: Business A: Accounting & Finance
Modul: Int. Accounting and Auditing II
Credits: 4 SWS / 7,5 Credits
Language: German
Format: in presence

Lecture & Exercise

Lecturer: Sandra Chrzan
Date: thuesdays & thursdays, 2 p.m. - 4 p.m.
Start: tba
Place: tba




All relevant documents for the event can be found in the associated module room:

Corporate Governance & Audit Issues (SS 2022)

The enrollment key is yet to be announced.

For the lecture: Please keep a current edition of "Important Business Laws" (e.g. nwb Textausgabe, 35th edition) handy at all times.


Examination modalities

7.5 ECTS credits can be acquired.

At the end of the summer semester (main date), a 90-minute module exam is offered - related to the material of both lecture components. At the beginning of the winter semester, a follow-up examination is held under the same conditions as in the main examination.

Note: The course "Corporate Governance and Audit Issues" replaces the old module "Selected Aspects of Auditing". Accordingly, in case of passing the module "Selected Aspects of Auditing", the module "Corporate Governance and Audit Issues" can no longer be taken.


The course combines and links legal and business administration subject matter by teaching civil law aspects of auditing and aspects of corporate governance. The introduction to general civil law topics, such as synallagmatic legal transactions, forms the basis of the course. This is followed by a presentation of individual commercial law topics, followed by an overview of the law on partnerships (commercial) and corporations. Taking into account the individual legal forms of companies, selected aspects of auditing and explanations of the auditor's responsibility towards third parties are then dealt with. Within the scope of the topic of corporate governance, legal aspects are addressed and essential legal and institutional framework conditions that have a direct or indirect influence on the management decisions of a company are dealt with. In addition, the characteristics of corporate governance in the national and international context are presented. The rights and duties of the board of directors, the supervisory board, the shareholders and the auditor, the so-called actors of corporate governance, are presented and assessed from a business perspective. In addition to accounting as a relevant determinant of corporate governance, special attention is paid to the audit of financial statements as an object of corporate governance. In addition, the overall system of corporate governance consisting of company form, organisation, management functions, remuneration, etc. is presented.