4) Since 1949 people see audited financial statements with trust, so what are NFRA plans to educate people with less educational background when they are provided a set of un-audited financial statements 5) Also, NFRA must cla...
General results, methodological insights, and validation of the proposed case study are discussed. Keywords: energy audits (EAs); energy performance indicators (EnPI); specific energy consumption (SEC); energy efficiency; energy management; industry; tertiary sector; cement; energy transition Received: ...