Accounting education for professionals in Germany — current state and new challenges

Adolf Gerhard Coenenberg, Axel Haller, Kai-Uwe Marten
1999 Journal of Accounting Education  
In comparison to other countries, the requirements on the education of professional auditors in Germany have been considered to be the toughest in the world. However, German professionals risk losing this position since there are countries which seem to adapt more quickly and appropriately to changes in the accounting environment. The ®rst part of the paper provides a review of the current state of the education for quali®ed auditors in Germany with special reference to the according
more » ... es and IFAC-Rules. It is shown that there are various issues which have to be accounted for in order to meet the challenges of the future. The remainder of the paper focuses on challenges due to changes in the accounting and auditing environment, on challenges due to an enlargement of the scope of statutory audit and Ð ®nally Ð on challenges due to the need for diversi®cation from auditing to assurance services. #
doi:10.1016/s0748-5751(99)00026-3 fatcat:moah7lcwfng2jei77au3e264by