The coaction of the supervisory board and the auditor of annual accountsThis diploma thesis deals with the coaction and cooperation of the supervisory board and the auditor of annual accounts in due consideration of the legal situation after the URÄG 2008. This thesis is primarily focused on the legal situation of the Austrian ?Aktiengesellschaft? and the ?GmbH?. It is divided into three chapters, each one related to a chronological phase of the audit of annual accounts. After a short introduction about the structure and the functionality of the supervisory board, the first chapter is about the appointment of auditors. Then the main focus lies on the independence of the auditor, which was immensely affected by the URÄG 2008, and the signing of the contract. The second part deals with the rights and duties of the auditor and the supervisory board. Another main topic is the cooperation during the audit. The final chapter is about the results of the audit, the legal consequences and the after-effects of the contract.