Die (Außen-)Haftung des Abschlussprüfers

'The Liability of the Statutory Auditor and the Enforcement of Corporate Recourse: The Auditor as a Corporate Organ and Its Legal Consequences': The study examines the liability of the statutory auditor towards the audited entity as well as third parties. It critically reassesses prevailing assumptions in the field of auditor liability, and the constitutionality of Section 323(2) of the German Commercial Code (HGB). In particular, treating the statutory auditor as an organ of the company gives rise to far-reaching consequences. The study also places particular emphasis on the establishment of causation in cases of a breach of the auditor's professional duties.