A NETHERLANDS VIEW ON AUDITING STANDARDS

Markt/2007/15/F – Study on International Standards on Auditing

Auditing Standards, Professional Judgement, and Audit Quality∗

This paper examines the economic consequences of tightening auditing standards. We recognize that both auditors’ incentives and expertise are relevant for audit effectiveness. On one hand, tighter auditing standards counter the misbehavior of rogue auditors. On the other hand, tighter standards restrict auditors’exercise of professional judgement, leads to auditors’compliance mentality, and red...

Application of international energy efficiency standards for energy auditing in a University buildings

This study seeks to provide insights on understanding the contemporary problems of energy efficiency in Ukrainian universities by developing a comprehensive energy efficiency management framework that encompasses its participating subjects, objects and key drivers along with suggesting its implementation mechanism and tools. Emphasis should be given that the current situation of inefficient and...

View from The Netherlands.

Proposed Framework for Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Auditing Standards and Rules, PCAOB

We agree that the Board's existing auditing standards, consisting of sequentially numbered standards issued by the Board (the AS standards) and the AU sections representing the remaining interim standards that the Board has not superseded, present a confusing framework. While we agree that reorganization is needed and may help users navigate the standards more easily, we do not agree with the B...