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Das Buch zeigt, unter welchen Bedingungen und auf welche Weise die Berichtspflicht nach § 321 Abs. 2 HGB vom verantwortlichen Konzernabschlußprüfer ausgeübt werden kann, um den Zweck hinter diesen Regelungen bestmöglich zu erfüllen.

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Die Redepflicht des Konzernabschlußprüfers: Krisenwarnung als Element zur Unterstützung der Aufsichtsratsarbeit

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