rezaeex2


Exhibit 2: ISO 14000 and Environmental Resources

 

 Exhibit 2: ISO 14000 and Environmental Resources
 Online
  • Subscription-based service maintained by the nonprofit Global Environment and Technology Foundation: www.iso14000.net .
  • International Auditor and Training Certification Association (IATCA): www.iatca.com.
 
 Publications
  • Rezaee, Z. and R. Elam, "Emerging ISO 14000 Environmental Standards: A Step-by-Step Implementation Guide." Managerial Auditing Journal, 2000, vol.15, no. 1/2: pp. 60 to 67.
  • Picard, R. R., "Environmental Management: What's Auditing Got To Do With It?" Internet Auditor, June 1998: pp. 32 to 36.
  • Stee, R., and G. Rabae, "ISO 14000: The Groundwork for Environmental Management." (Perry Johnson, Inc., Southfield, Michigan, 1995).
  • Stenzel, P. L., "Can the ISO 14000 Series Environmental Management Standards Provide a Viable Alternative to Government Regulation?" American Business Law Journal (Winter 2000, Vol. 37, i2): pp. 237 to 259.
  • Murray, P.C., "Inching Toward Environmental Regulatory Reform...ISO 14000: Much Ado About Nothing Over Reinvention Tool?" American Business Law Journal (Fall 1999, Vol. 37, i1): pp. 35 to47.
  • Rezaee, Z., and J. Szendi, "An Examination of the Relevance of ISO 14000 Environmental Standards: A Survey of U.S. Corporations." Advances in Environmental Accounting and Management (Vol. 1, 2000): pp. 59 to 77.
 
Pronouncements
  • COSO (1992). "Internal Control-Integrated Framework" Committee of Sponsoring Organizations of the Treadway Commission.
  • Auditing Standards Board (1996). "Environmental Issues Task Force: Auditing Environmental Remediation Liabilities."
  • AICPA (1995). Statement on Standards for Attestation Engagements (SSAE) no. 3, Compliance Attestation.
  • AICPA (1996). Statement of Position 96-X: Environmental Remediation Liabilities.

SPONSORED REPORT

Revenue recognition: A complex effort

Implementing the new standard requires careful judgment. Learn how to make significant accounting judgments and document them and collaborate with peers for consistent application.

VIDEO

How to Excel pivot a general ledger

The general ledger is a vast historical data archive of your company's financial activities, including revenue, expenses, adjustments, and account balances. J. Carlton Collins, CPA, shows how to prepare data for, and mine data with, PivotTables.

QUIZ

News quiz: Taking an economic snapshot and looking to the future

Recent news included IRS actions that affect individuals and partnerships and a possibly influential move by a Big Four accounting firm.Take this short quiz to see how much you know about the news.