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Auditing Theory (Routledge Studies in Accounting)
by Ian DennisAuditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice. Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world. This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement
Auditing Transformation: Regulation, Digitalisation and Sustainability (Routledge Studies in Accounting)
by Jan Marton Fredrik Nilsson Peter ÖhmanThis book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry. This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers.
Auditing Transformation: Regulation, Digitalisation and Sustainability (Routledge Studies in Accounting)
This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry. This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers.
Auditing, Trust and Governance: Developing Regulation in Europe
by Reiner Quick Stuart Turley Marleen WillekensThe reputation of corporate reporting has been in crisis. Trust in the process of financial accounting and auditing has been undermined by a series of high profile scandals involving major corporations, including Enron, Parmalat, Ahold, and Worldcom. In response, regulators and practitioners world-wide have put forward a series of initiatives to re
Auditing, Trust and Governance: Developing Regulation in Europe
by Reiner Quick Stuart Turley Marleen WillekensThe reputation of corporate reporting has been in crisis. Trust in the process of financial accounting and auditing has been undermined by a series of high profile scandals involving major corporations, including Enron, Parmalat, Ahold, and Worldcom. In response, regulators and practitioners world-wide have put forward a series of initiatives to re
The Auditor: Quo Vadis?
by Mervyn King Linda de BeerThe audit profession is at a tipping point. Without significant innovation in its business model, staff recruitment strategies and audit execution processes, the audit profession may not remain relevant in the 21st century. The number of claims against auditors has significantly increased over the past twenty years due to the spate of corporate and audit failures early in the 21st century (Enron, Worldcom, Parmalat, etc.). Regulation to monitor professional and ethical standards has increased, leading audit firms to feel under even more financial pressure. In addition, the investor community is calling for greater insight and foresight from auditors. These challenges, coupled with the unlimited liability regime of auditors still applicable in many jurisdictions, are making audit firms and regulators nervous as to the systemic risk of another one of the Big 4 failing. And yet, the audit profession is in place to protect businesses, their wider stakeholder groups, including clients and investors, and society at large. Therefore, this book asks the important question about the profession’s future and engages a broad readership in the discussion of audit failure and reform. Intended to help readers to get up to speed with the issues and possible solutions quickly, this book assists directors, investors, business people and regulators, especially those with a non-financial background, to gain a greater understanding of the challenges and threats being faced by the audit profession, which in turn could disrupt the capital market and affect businesses across the globe. The book outlines the critical success factors needed for a sustainable audit profession.
The Auditor: Quo Vadis?
by Mervyn King Linda de BeerThe audit profession is at a tipping point. Without significant innovation in its business model, staff recruitment strategies and audit execution processes, the audit profession may not remain relevant in the 21st century. The number of claims against auditors has significantly increased over the past twenty years due to the spate of corporate and audit failures early in the 21st century (Enron, Worldcom, Parmalat, etc.). Regulation to monitor professional and ethical standards has increased, leading audit firms to feel under even more financial pressure. In addition, the investor community is calling for greater insight and foresight from auditors. These challenges, coupled with the unlimited liability regime of auditors still applicable in many jurisdictions, are making audit firms and regulators nervous as to the systemic risk of another one of the Big 4 failing. And yet, the audit profession is in place to protect businesses, their wider stakeholder groups, including clients and investors, and society at large. Therefore, this book asks the important question about the profession’s future and engages a broad readership in the discussion of audit failure and reform. Intended to help readers to get up to speed with the issues and possible solutions quickly, this book assists directors, investors, business people and regulators, especially those with a non-financial background, to gain a greater understanding of the challenges and threats being faced by the audit profession, which in turn could disrupt the capital market and affect businesses across the globe. The book outlines the critical success factors needed for a sustainable audit profession.
Auditor Going Concern Reporting: A Review of Global Research and Future Research Opportunities (Routledge Studies in Accounting)
by Marshall A. Geiger Anna Gold Philip WallageAuditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.
Auditor Going Concern Reporting: A Review of Global Research and Future Research Opportunities (Routledge Studies in Accounting)
by Marshall A. Geiger Anna Gold Philip WallageAuditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.
The Auditor’s Guide to Blockchain Technology: Architecture, Use Cases, Security and Assurance (Security, Audit and Leadership Series)
by Shaun AghiliThe 21st century has been host to a number of information systems technologies in the areas of science, automotive, aviation and supply chain, among others. But perhaps one of its most disruptive is blockchain technology whose origin dates to only 2008, when an individual (or perhaps a group of individuals) using the pseudonym Satoshi Nakamoto published a white paper entitled Bitcoin: A peer-to-peer electronic cash system in an attempt to address the threat of “double- spending” in digital currency. Today, many top-notch global organizations are already using or planning to use blockchain technology as a secure, robust and cutting-edge technology to better serve customers. The list includes such well-known corporate entities as JP Morgan, Royal Bank of Canada, Bank of America, IBM and Walmart. The tamper-proof attributes of blockchain, leading to immutable sets of transaction records, represent a higher quality of evidence for internal and external auditors. Blockchain technology will impact the performance of the audit engagement due to its attributes, as the technology can seamlessly complement traditional auditing techniques. Furthermore, various fraud schemes related to financial reporting, such as the recording of fictitious revenues, could be avoided or at least greatly mitigated. Frauds related to missing, duplicated and identical invoices can also be greatly curtailed. As a result, the advent of blockchain will enable auditors to reduce substantive testing as inherent and control audit risks will be reduced thereby greatly improving an audit’s detection risk. As such, the continuing use and popularity of blockchain will mean that auditors and information systems security professionals will need to deepen their knowledge of this disruptive technology. If you are looking for a comprehensive study and reference source on blockchain technology, look no further than The Auditor’s Guide to Blockchain Technology: Architecture, Use Cases, Security and Assurance. This title is a must read for all security and assurance professionals and students looking to become more proficient at auditing this new and disruptive technology.
The Auditor’s Guide to Blockchain Technology: Architecture, Use Cases, Security and Assurance (Security, Audit and Leadership Series)
by Shaun AghiliThe 21st century has been host to a number of information systems technologies in the areas of science, automotive, aviation and supply chain, among others. But perhaps one of its most disruptive is blockchain technology whose origin dates to only 2008, when an individual (or perhaps a group of individuals) using the pseudonym Satoshi Nakamoto published a white paper entitled Bitcoin: A peer-to-peer electronic cash system in an attempt to address the threat of “double- spending” in digital currency. Today, many top-notch global organizations are already using or planning to use blockchain technology as a secure, robust and cutting-edge technology to better serve customers. The list includes such well-known corporate entities as JP Morgan, Royal Bank of Canada, Bank of America, IBM and Walmart. The tamper-proof attributes of blockchain, leading to immutable sets of transaction records, represent a higher quality of evidence for internal and external auditors. Blockchain technology will impact the performance of the audit engagement due to its attributes, as the technology can seamlessly complement traditional auditing techniques. Furthermore, various fraud schemes related to financial reporting, such as the recording of fictitious revenues, could be avoided or at least greatly mitigated. Frauds related to missing, duplicated and identical invoices can also be greatly curtailed. As a result, the advent of blockchain will enable auditors to reduce substantive testing as inherent and control audit risks will be reduced thereby greatly improving an audit’s detection risk. As such, the continuing use and popularity of blockchain will mean that auditors and information systems security professionals will need to deepen their knowledge of this disruptive technology. If you are looking for a comprehensive study and reference source on blockchain technology, look no further than The Auditor’s Guide to Blockchain Technology: Architecture, Use Cases, Security and Assurance. This title is a must read for all security and assurance professionals and students looking to become more proficient at auditing this new and disruptive technology.
Auditor's Guide to IT Auditing (Wiley Corporate F&A #597)
by Richard E. CascarinoStep-by-step guide to successful implementation and control of IT systems—including the Cloud Many auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Now in a Second Edition, Auditor's Guide to IT Auditing presents an easy, practical guide for auditors that can be applied to all computing environments. Follows the approach used by the Information System Audit and Control Association's model curriculum, making this book a practical approach to IS auditing Serves as an excellent study guide for those preparing for the CISA and CISM exams Includes discussion of risk evaluation methodologies, new regulations, SOX, privacy, banking, IT governance, CobiT, outsourcing, network management, and the Cloud Includes a link to an education version of IDEA--Data Analysis Software As networks and enterprise resource planning systems bring resources together, and as increasing privacy violations threaten more organization, information systems integrity becomes more important than ever. Auditor's Guide to IT Auditing, Second Edition empowers auditors to effectively gauge the adequacy and effectiveness of information systems controls.
Auditor's Guide to IT Auditing (Wiley Corporate F&A #594)
by Richard E. CascarinoStep-by-step guide to successful implementation and control of IT systems—including the Cloud Many auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Now in a Second Edition, Auditor's Guide to IT Auditing presents an easy, practical guide for auditors that can be applied to all computing environments. Follows the approach used by the Information System Audit and Control Association's model curriculum, making this book a practical approach to IS auditing Serves as an excellent study guide for those preparing for the CISA and CISM exams Includes discussion of risk evaluation methodologies, new regulations, SOX, privacy, banking, IT governance, CobiT, outsourcing, network management, and the Cloud Includes a link to an education version of IDEA--Data Analysis Software As networks and enterprise resource planning systems bring resources together, and as increasing privacy violations threaten more organization, information systems integrity becomes more important than ever. Auditor's Guide to IT Auditing, Second Edition empowers auditors to effectively gauge the adequacy and effectiveness of information systems controls.
Audits of 401 (AICPA)
by Deloitte & Touche Consulting GroupTap into ways to plan and conduct 401(k) audits more efficiently and effectively! Because 401(k) plans make a popular option for employee benefit plans, auditors of employee benefit plans must have the proper skills to audit these plans. In this book, you will work through how to audit a 401(k) plan and prepare financial statements that satisfy Employee Retirement Income Security Act (ERISA) and SEC requirements. This book explains the differences between 401(k) audits and other employee benefit plan audits and outlines FASB Accounting Standards Update (ASU) No. 2015-07 and FASB ASU No. 2015-12, which continue to be hot topics due to the impact on accounting, reporting, and disclosures for employee benefit plans. Key changes include PCAOB AS 3101 on new auditor reporting standards and FASB 2017-06 on master trust reporting. This book will allow readers to: Recognize the requirements for 401(k) audits to distinguish between audits of other types of employee benefit plans and 401(k) plans. Identify efficient and effective ways to plan and conduct 401(k) audits. Recognize new developments affecting 401(k) audits.
Audits of 401 (AICPA)
by Deloitte & Touche Consulting GroupTap into ways to plan and conduct 401(k) audits more efficiently and effectively! Because 401(k) plans make a popular option for employee benefit plans, auditors of employee benefit plans must have the proper skills to audit these plans. In this book, you will work through how to audit a 401(k) plan and prepare financial statements that satisfy Employee Retirement Income Security Act (ERISA) and SEC requirements. This book explains the differences between 401(k) audits and other employee benefit plan audits and outlines FASB Accounting Standards Update (ASU) No. 2015-07 and FASB ASU No. 2015-12, which continue to be hot topics due to the impact on accounting, reporting, and disclosures for employee benefit plans. Key changes include PCAOB AS 3101 on new auditor reporting standards and FASB 2017-06 on master trust reporting. This book will allow readers to: Recognize the requirements for 401(k) audits to distinguish between audits of other types of employee benefit plans and 401(k) plans. Identify efficient and effective ways to plan and conduct 401(k) audits. Recognize new developments affecting 401(k) audits.
Audits of State and Local Governments: What You Need to Know
by Jack F. GeorgerThis title provides accountants with critical "how-to" guidance on planning, performing, and reporting on your audit engagements, including financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, and the elements of net position on audits of state and local governments. It covers newly issued accounting and auditing standards, pension and OPEB standards, going concern, fair value, and Yellow Book updates. It prepares accountants to Identify the latest principles of auditing and accounting for state and local governments. Identify new GASB standards. Review in detail auditing considerations including risk assessment, materiality, group audits, and performing and concluding the audit. Re-examine significant accounting transactions including financial instruments; revenues and receivables; capital assets; expenses/expenditures and liabilities; net position and financial statement reconciliations. Identify guidance for special-purpose governments like hospitals, schools district, transportation systems, colleges and universities and more. Prepare financial statements in accordance with a special purpose framework through review of illustrative auditor's reports.
Audits of State and Local Governments: What You Need to Know
by Jack F. GeorgerThis title provides accountants with critical "how-to" guidance on planning, performing, and reporting on your audit engagements, including financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, and the elements of net position on audits of state and local governments. It covers newly issued accounting and auditing standards, pension and OPEB standards, going concern, fair value, and Yellow Book updates. It prepares accountants to Identify the latest principles of auditing and accounting for state and local governments. Identify new GASB standards. Review in detail auditing considerations including risk assessment, materiality, group audits, and performing and concluding the audit. Re-examine significant accounting transactions including financial instruments; revenues and receivables; capital assets; expenses/expenditures and liabilities; net position and financial statement reconciliations. Identify guidance for special-purpose governments like hospitals, schools district, transportation systems, colleges and universities and more. Prepare financial statements in accordance with a special purpose framework through review of illustrative auditor's reports.
Auf dem Wege zu einem Europäischen Zivilgesetzbuch (Schriftenreihe der Juristischen Fakultät der Europa-Universität Viadrina Frankfurt (Oder))
by Dieter Martiny Normann WitzlebDas Buch vereinigt die Beiträge zu einem Seminar der European Law Students' Association (ELSA) über die weitere Vereinheitlichung des Privatrechts, insbesondere durch ein Europäisches Zivilgesetzbuch. Ein Kreis internationaler Wissenschaftler erörterte u.a. die Kompetenz der EU für ein derartiges Vorhaben, die künftige Rolle des Europäischen Gerichtshofs, den Spielraum für nationale Abweichungen und die ökonomische Bedeutung der Rechtsvereinheitlichung. Auch die Tätigkeit der polnischen Kodifikationskommission wurde analysiert. Im materiellen Bereich beschäftigten sich Einzelreferate mit der Zukunft des allgemeinen Vertragsrechts, des Kaufrechts, des Sachenrechts und des Familienrechts. Ausführliche Nachweise und ein Index erlauben den Einstieg in eine immer weiter voranschreitende Diskussion.
Auf der Spur der Hacker: Wie man die Täter hinter der Computer-Spionage enttarnt
by Timo SteffensProfessionelle Hackerangriffe (sogenannte Advanced Persistent Threats) treffen heutzutage Regierungen, Unternehmen und sogar kritische Infrastrukturen wie Flughäfen oder Stromnetzbetreiber. Herauszufinden, welche Täter und Auftraggeber dahinter stecken, wird zunehmend wichtiger. Wenn man die Ursprünge eines Angriffs und seine Motive kennt, kann man sich besser schützen und die Konsequenzen eines Datendiebstahls effektiver begrenzen.Damit die Frage, ob ein Angriff aus Russland, China, einem anderen Land, oder von gewöhnlichen Kriminellen durchgeführt wurde, nicht eine Frage des Glaubens oder Bauchgefühls bleibt, soll dieses Buch einen Blick hinter die Kulissen der Ermittler und Analysten werfen. Ausführlich erläutert der Autor die IT-technischen Methoden, mit denen man den Tätern auf die Spur kommt, aber auch, wo diese Methoden an Grenzen stoßen. Zahlreiche Beispiele von aufwändigen Angriffen der letzten Jahre zeigen, wie die Täter falsche Fährten legen, oft genug aber auch Fehler machen, die sie überführen.So bietet der Autor, der seit mehreren Jahren gezielte Hackerangriffe von Spionagegruppen auf Behörden und Unternehmen untersucht, einen spannenden Blick hinter die Kulissen der Ermittler und Analysten. Neben Sicherheitsexperten staatlicher Behörden, Unternehmen, Stiftungen und NGOs, die regelmäßig zum Ziel von Cyberkriminalität werden, finden auch technische Journalisten und interessierte Laien in diesem Buch eine Fülle an Hintergrundwissen zur IT-Forensik.
Auf Schritt und Tritt – die elektronische Aufenthaltsüberwachung: Entwicklung, Rechtsgrundlagen, Verfassungsmäßigkeit
by Anna KaiserAnna Kaiser stellt die Einführung der elektronischen Aufenthaltsüberwachung als Weisung im Rahmen der Führungsaufsicht sowie ihre Rechtsgrundlagen ausführlich dar und überprüft die Vereinbarkeit mit den Grundrechten des Grundgesetzes und der Europäischen Menschenrechtskonvention (EMRK). Wesentliches Ergebnis ist, dass die Maßnahme auf Grund eines Verstoßes gegen das Zitiergebot aktuell verfassungswidrig ist. Eingriffe in Grund- und Menschenrechte liegen zwar vor, sie sind jedoch – trotz aller Bedenken und der kriminalpolitischen Brisanz – gerechtfertigt. Das „mulmige Gefühl“, das die elektronische Aufenthaltsüberwachung hinterlässt, resultiert einerseits daraus, dass die Gruppe der gefährlichen Straftäter durch eine sicherheitsaufgeladene Maßnahme überwacht werden soll. Andererseits ist die erhoffte spezialpräventive Wirkung auf diese Tätergruppe tatsächlich noch nicht erwiesen.
Aufgabenverteilung im Gesundheitswesen: Rechtliche Rahmenbedingungen der Delegation ärztlicher Leistungen (Kölner Schriften zum Medizinrecht #15)
by Claudia AchterfeldDie Abhandlung zeigt Möglichkeiten und Wege auf, wie die qualitativ hochwertige Gesundheitsversorgung in Deutschland auch in Zeiten des demographischen Wandels und eines zunehmenden Ärztemangels gesichert werden kann. Diskutiert wird die Erbringung bislang Ärzten vorbehaltener Leistungen durch nicht-ärztliches Personal im Wege der Delegation oder Substitution. Die rechtlichen Rahmenbedingungen, Möglichkeiten und Grenzen werden aufgezeigt und Vorschläge für die künftige Aufgabenverteilung im Gesundheitswesen unterbreitet.
Aufklärung und Einwilligung im Arztrecht: Entscheidungssammlung — Deutsche Urteile seit 1894 (MedR Schriftenreihe Medizinrecht #4)
by Erwin Deutsch Monika Hartl Thomas CarstensAls erste Entscheidungssammlung auf dem Gebiet des Arztrechts stellt die ESA für Mediziner und Juristen ein unentbehrliches Nachschlagewerk zum zentralen Bereich der Aufklärung und Einwilligung bei ärztlicher Behandlung dar. Neben allen einschlägigen Urteilen des Bundesgerichtshofes werden auch grundlegende - teilweise noch unveröffentlichte - Entscheidungen der Instanzgerichte berücksichtigt. Dem Arzt leistet ESA Hilfestellung bei der Frage, worüber in einzelnen Fällen aufzuklären ist. Die Ordnung nach medizinischen Sachgebieten und die Angabe von Diagnose und weiteren Behandlungsdaten erleichtert gerade dem Mediziner das schnelle Auffinden ihn interessierender vergleichbarer Fälle. Der Jurist vermag darüber hinaus anhand der jeder Entscheidung beigegebenen Stichwörter zur rechtlichen Problematik schnell die für eine konkrete Rechtsfrage relevanten Entscheidungen nachzuschlagen. Mit der vorliegenden 4. Lieferung ist die Entscheidungssammlung (ESA) auf dem aktuellen Stand der Rechtsprechung.