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This article is focused on the assisting role and gatekeeper function of the external auditor in the German two tier system. From on an agency-theoretical view, the auditor is part of the inand external corporate governance. Conflicts of interests may arise from different tasks of the assisting role and gatekeeper function of the auditor, influencing the quality of the inand external audit. Thus, future research is needed to provide theoretical foundation of the auditor’s assisting role for the benefit of the shareholders.

The auditor as an element of in- and external corporate governance theoretical findings in the German two tier system