Das Aussagenkonzept der IFAC

The new concept of the audit opinions from IFAC aims to draw the auditor's attention more than before to areas that are known to be associated with high risks of material misstatements. However, this concept has not yet been thoroughly examined either theoretically or empirically. It also raises the question of whether this concept can be applied to the audit of consolidated financial statements. Against this background, Ilka Canitz analyzes the opinion concept from the perspective of theoretical approaches and systematizes the findings of existing empirical studies. In the context of her own empirical study, she investigates the suitability of the opinion concept for the audit of debt consolidation and the elimination of interim results.