this paper examines the usefulness of the auditing organization for the auditing profession from the point of view of the scientific board members of accounting groups of public universities, master of science courses and ph.d. students of accounting at public universities, financial managers of active companies in the tehran stock exchange and the mangers of private auditing institutes. the re...

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...

Status of this Memo This memo provides information for the Internet community. It does not specify an Internet standard of any kind. Distribution of this memo is unlimited. This RFC is not a candidate for any level of Internet Standard. The IETF disclaims any knowledge of the fitness of this RFC for any purpose, and notes that it has not had IETF review. The RFC Editor has chosen to publish thi...

The sectional title industry has been a part of the property landscape in South Africa for almost half a century, and plays a significant role in addressing the housing problem in the country. Stakeholders such as owners and investors in sectional title property are in most cases not directly involved in the management thereof, and place reliance on the audited annual financial statements of bo...

This paper investigates differences between the external auditors’ (EA) and internal (IA) perceptions of degree usage compliance with Institute Internal Auditors (IIA) International Standards for Professional Practices Auditing (Standards) by audit departments. The research uses survey-based questionnaires sent to IAs EAs listed firms registered in an emerging market included interviews individ...