Institute of Austrian Auditors

Institute of Austrian Auditors (IWP)
purpose	Voluntary representation of the interests of auditors in Austria
Chair:	Helmut Kerschbaumer (President), Werner Gedlicka (Secretary General)
Establishment date:	1952
Number of members:	approx. 800 auditors and more than 100 auditing firms
Seat :	Vienna , Schwarzenbergplatz 4
Website:	www.iwp.or.at

The Institute of Austrian Auditors - IWP for short - is a voluntary interest group in Austria. Membership is on a voluntary basis and is only possible for auditors .

history

The institute was founded in 1952. One of the first members of the board was Willy Bouffier . One of the later presidents was Robert Bechinie .

skilled work

National skilled work

In the national specialist work, the focus is on the development of guidelines, statements and recommendations on those topics that specifically relate to the activities of auditors ( annual audit ) as well as on the provision of tools for performing the audit and for quality assurance.

The IWP is jointly responsible for the election and dismissal of the board of directors and the members of the nomination committee in the supporting association of the Austrian Audit Office for Accounting (OePR). The IWP is a founding member of the "Austrian Accounting Committee", the supporting association of the AFRAC (Austrian Financial Reporting and Auditing Committee). At the national level, the IWP also works closely with the Chamber of Public Accountants.

The IWP was also instrumental in introducing its own Austrian code of corporate governance. Since 2002 the IWP has been one of the supporting organizations of the Austrian Working Group for Corporate Governance.

International skilled work

The IWP is a member of the International Federation of Accountants (international association of accountants in New York ). In addition, the IWP is represented in the organization Accountancy Europe (representing the interests of auditors based in Brussels ) in the general assembly and a number of members are active in various working groups.

Code of Accounting and Auditing

The IWP has been co-publisher of the Code of Accounting and Auditing since 2009. This includes the statements of the Austrian Financial Reporting and Auditing Committee (AFRAC), the expert reports, statements and recommendations of the Chamber of Public Accountants and the guidelines, statements and recommendations of the Institute of Austrian Auditors. The 9th edition of the code is currently available.

Symposium

A symposium has been held every autumn since 1984. Speakers included Otto Altenburger (university professor for business administration), Jörg Baetge (German economist), Wolfgang Ballwieser (professor for business administration), Wolfgang Brandstetter (Austrian Minister of Justice), Michael Holoubek (judge at the Austrian Constitutional Court), Susanne Kalss (Austrian lawyer), Annette G. Köhler (German economist), Martin Korte (neurobiologist), Heinz Krejci (Austrian jurist), Klaus Liebscher (Governor of the Oesterreichische Nationalbank and member of the Governing Council), Erich Loitlsberger (doyen of Austrian business administration), Gunter Mayr (head of the Tax Reform Commission), Johannes Reich-Rohrwig (lawyer and university professor at the University of Vienna), Thorsten Sellhorn (German economist), Andreas Staribacher (Austrian finance minister), Manuel Theisen , university professor for business administration, Michael Tum pel (economist and professor for business administration), Karl Vodrazka (rector of the Johannes Kepler University Linz).

References

See also

• Chamber of Tax Advisors and Auditors
• International Standards on Auditing
• American Institute of Certified Public Accountants
• Institute of Auditors (in Germany)
• Accountancy Europe

Web links

• IWP website

Footnotes

1. ^ Institut Österreichischer Wirtschaftsprüfer (ed.): The auditing in Austria . LexisNexis, Vienna 2008, ISBN 978-3-7007-4081-0 .
2. ^ Anton Egger, Helmut Samer, Romuald Bertl: The annual financial statements according to the company code. 16th edition. tape 1 . The individual financial statements. Creation, review and publication. Linde-Verlag, Vienna 2016, ISBN 978-3-7073-3523-1 .
3. ^ Members of the sponsoring association. Retrieved January 1, 2018 . 
4. ↑ members AFRAC carrier association. Retrieved January 1, 2018 . 
5. ↑ National cooperation of the Chamber of Public Accountants. Retrieved January 1, 2018 . 
6. ^ Herbert Schmalhardt: Public Corporate Governance in Austria . In: Rudolf X. Ruter, Karin Sahr, Georg Graf Waldersee (eds.): Public Corporate Governance. A code for public companies . Springer-Verlag, Wiesbaden 2005, ISBN 978-3-409-14309-7 , pp. 273-288 , doi : 10.1007 / 978-3-663-11202-0 .
7. ↑ Supporting institutions. Retrieved January 1, 2018 . 
8. ↑ Member Organizations & Country Profiles. Retrieved January 1, 2018 . 
9. ↑ Our Members. Retrieved January 1, 2018 . 
10. ↑ KODEX Accounting and Auditing 2017. (No longer available online.) Formerly in the original ; accessed on January 1, 2018 .  ( Page no longer available , search in web archives )  Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.    
11. ↑ AFRAC / KWT / IWP (ed.): KODEX accounting and auditing . 9th edition. LexisNexis-Verlag, Vienna 2017, ISBN 978-3-7073-3643-6 .
12. ↑ Specialist conference - Institute of Austrian Auditors. Accessed November 5, 2019 (German).