A single set of worldwide auditing standards: The road is long …

A single set of worldwide auditing standards: The road is long ..

This article makes the case for convergence on a single set of global, high quality auditing standards. The need is driven by the fact that business and capital markets have ‘ gone global ’ , whereas relevant laws, regulations and standards remain predominantly national in nature. The article is written for stakeholders in the fi nancial reporting supply chain – preparers and issuers, including...

AUTOSAR – A Worldwide Standard is on the Road

Summary The AUTomotive Open System ARchitecture (AUTOSAR) was founded as a development partnership in 2003 and produced the first set of major specifications by the end of its Phase I in 2006. In Phase II (2007-2009) Releases 3.0 and 3.1 were made available, while AUTOSAR Release 4.0 will follow by the end of 2009. With Release 2.1 and Release 3.0/3.1 the majority of partners and members starte...

Intellectual Property Auditing: A Road to Riches

As intellectual property (IP) and other intangible assets assume an increasingly important role in the value of an enterprise, there has been a corresponding increase on the focus of how such assets are accounted for and reported in financial statements, and the degree of understanding and scrutiny that company boards and directors need to exercise regarding them. However, businesses often do n...

The Long Road to Eradicate Rinderpest

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...