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The International Organization for Standardization (ISO) is the first full-length study of the largest nongovernmental, global regulatory network whose scope and influence rivals that of the UN system. Much of the interest in the successes and failures of global governance focuses around high profile organisations such as the United Nations, World Bank and World Trade Organisation. This volume is one of few books that explore both the International Organization for Standardization's (ISO) role as a facilitator of essential economic infrastructure and the implication of ISO techniques for a much wider realm of global governance. Through detailing the initial rationale behind the ISO and a systematic discussion of how this low profile organization has developed, Murphy and Yates provide a comprehensive survey of the ISO as a powerful force on the way commerce is conducted in a changing and increasingly globalized world.
This work examines the international standardization system generally, with a specific focus on some of the bodies within this system. It also questions the lack of definition regarding several features related to the system, notably an international standardizing body and international standards in the Agreement on Technical Barriers to Trade.
Investment protection treaties generally include, in one form or another, the obligation to treat investments fairly and equitably. This book examines the relationship between this obligation and the minimum standard that can be found in customary international law, tracing the history of both concepts, their differences and similarities.
This book examines the foundations of international standard-setting from a multidisciplinary perspective.
Written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession. In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remains consistent on a global basis. International Standards on Auditing are frequently updated to improve and clarify their application throughout the audit and accounting profession. They can be extremely complex and difficult to apply in real life situations. It is essential to apply the standards with sufficient rigor to enable an efficient audit to take place, to satisfy the regulators and ensure that the client receives and audit which is beneficial, cost effective, and which conforms to the prescribed framework; however, auditors are often criticised for failing to do so. Recognising that auditing is not always an exact science, and that in many cases the auditor is called upon to make a judgement in situations open to differing opinions, this book takes a practical and pragmatic approach to following International Standards on Auditing. Steve Collings looks at the full ISAs in their final form, as reissued following the IAASB 'Clarity Project', and give auditors guidance on how to interpret and apply them in real life situations. Each redrafted or rewritten ISA is dealt with in a separate chapter, containing case studies and illustrative examples. The book also covers the regulatory framework of auditing and gives a summary of the five ethical standards applicable to auditors, as mapped by the IAASB. Detailed appendices provide an overview of IFRS and IAS, illustrative audit tests and illustrative financial statements.
Meet a higher environmental standard with ISO 14000. First ISO 9000 set the international standard for quality. Now ISO 14000 sets an equal standard for environmental compliance--moving beyond mere legal requirements to demand organizations actively manager every environmental aspect of their operations, products, and services. In ISO 14000 Guide, Joseph Cascio--a lead developer of ISO 14000--and environmental management experts Gayle Woodside and Phillip Mitchell arm you with an instant primer to ISO 14000's rationale, importance, and implementation. Step by step they show you how to achieve ISO 14000 recognition. . .forge a workable environmental policy. . .set targets. . .monitor, audit, and correct the program. . .and more. You also get a self-assessment tool, a sample environmental management system manual, and other hands-on resources.
This penetrating new study of the complex interplay between politics and culture weaves together both European and non-European perspectives, focusing on the standard of "civilization as a specific legal principle.