Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Auditing and Assurance Standards Board Exposure Draft, Proposed International Standard on Auditing 220 (Revised): Quality Management for an Audit of Financial Statements

SUMMARY In February 2019, the International Auditing and Assurance Standards Board (the Board or IAASB) issued a request for comment on its Exposure Draft, Proposed International Standard on Auditing 220 (Revised): Quality Management for an Audit of Financial Statements (ED-220). ED-220 explicitly requires the engagement partner to demonstrate sufficient and appropriate involvement in all phases of the audit, it describes certain activities that must be performed by the audit engagement partner, and it explicitly acknowledges the role of audit firm-level policies and procedures and the changing complexity of audit engagement teams. The comment period ended on July 1, 2019. This commentary summarizes the participating committee members' views on selected questions posed by the IAASB. Data Availability: ED-220, including questions for respondents, is available at: https://www.ifac.org/publications-resources/exposure-draft-international-standard-auditing-220-revised-quality-management.

MPEG column: 125th MPEG meeting in Marrakesh, Morocco

The original blog post can be found at the Bitmovin Techblog and has been modified/updated here to focus on and highlight research aspects. The 125th MPEG meeting concluded on January 18, 2019 in Marrakesh, Morocco with the following topics: Network-Based Media Processing (NBMP) - MPEG promotes NBMP to Committee Draft stage 3DoF+ Visual - MPEG issues Call for Proposals on Immersive 3DoF+ Video Coding Technology MPEG-5 Essential Video Coding (EVC) - MPEG starts work on MPEG-5 Essential Video Coding ISOBMFF - MPEG issues Final Draft International Standard of Conformance and Reference software for formats based on the ISO Base Media File Format (ISOBMFF) MPEG-21 User Description - MPEG finalizes 2nd edition of the MPEG-21 User Description The corresponding press release of the 125th MPEG meeting can be found here. In this blog post I'd like to focus on those topics potentially relevant for over-the-top (OTT), namely NBMP, EVC, and ISOBMFF.

Research on ontology for geospatial Web services

Discovery and access of Web services for geographic information on the Semantic Web has not been addressed yet by the Semantic Web community or by the geographic information community. However, ISO/TC 211 in the ISO Technical Specification ISO/TS 19150-1:2012, Geographic information — Ontology — Part 1: Framework provides a plan to cover this purpose. Recently, ISO/TC 211 approved a new project ISO 19150-4, Geographic information — Ontology — Part 4: Service ontology, for the development of a new ISO standard that deals with Web services for geographic information. This ISO standard has reached the draft international standard stage. This paper aims at providing an overall description of the standard including the ontological framework for geographic information services and a crosswalk with other frameworks for Web services (such as OWL-S, SWSO, WSMO) to support interoperability with them.

Die Evaluation von Fahrerinformationssystemen mit dem „Lane Change Test“: Ergänzungen zum Normenentwurf ISO/DIS 26022Evaluating Driver Information Systems Using the “Lane Change Test”: Extensions to the Draft International Standard ISO/DIS 26022

ZusammenfassungIn der öffentlichen Diskussion rücken Einflüsse der Bedienung von Fahrerinformationssystemen auf die Verkehrssicherheit mehr und mehr in den Fokus. Um diese Einflüsse zu überprüfen, sind allgemein anerkannte und standardisierte Methoden nötig, die auch früh im Entwicklungszyklus eingesetzt werden können. Der Lane Change Test ist eine normierte Fahraufgabe zur Ermittlung der Ablenkungswirkung von Zweitaufgaben im Fahrzeug. In einem Normenentwurf sind konkrete Maße zur Beurteilung der Ablenkungswirkung definiert. Im Artikel werden ergänzende Maße vorgeschlagen, die eine absolute Vergleichbarkeit verschiedener Systeme ermöglichen und eine Zertifizierungsgrundlage für sichere Fahrerinformationssysteme liefern können.

Solutions for Interpreting STEP-NC Based Part Program

STEP-NC is a new CNC data interface proposed to replace ISO 6983, and has been partly formed into the draft international standard (ISO 14649). In this paper, the STEP-NC-based part program is analyzed, and the general methodology and tools for STEP-compliant application development are introduced. Then a framework for STEP-NC interpreter is proposed based on the SDAI method and the implementation solutions are presented. The EXPRESS compiler is used to convert the milling schema into C++ classes, and the information is extracted from the file in aid of data access tools. The said interpreter, which is fundamental to STEP-NC based machining, is also implemented with supporting tools in the ST-Developer environments. It is used to read the STEP-NC file into ROSE working form, and then extract and organize the manufacturing information in an object-oriented way.