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AFM |
Authority for the Financial Markets |
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AQC |
Assurance Quality Committee tekst |
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AQI |
Audit |
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AQIC |
Audit Quality Improvement Council |
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ARC |
Audit Risk Committee |
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Bta |
Dutch Supervision Accounting Organizations Decree (Besluit toezicht accountantsorganisaties) |
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DAB |
Committee of European Auditing Oversight Bodies |
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CEO |
Chief Executive Officer |
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CSRD |
Corporate Sustainability Reporting Directive |
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CTA |
Commission on the Future of Accountancy |
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DPP |
Department of Professional Practice |
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EQCR |
Engagement Quality Control Reviewers |
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ERM |
Enterprise Risk Management |
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ESG |
Environmental, social and governance |
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HR |
Human resources |
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IAASB |
International Auditing and Assurance Standards Board |
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IESBA |
International Ethics Standards Board for Accountants |
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IFAC |
International Federation of Accountants |
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IFRS |
International Financial Reporting Standards |
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IFIAR |
International Forum of Independent Audit Regulators |
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IG&H |
Infrastructure, Government & Healthcare |
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ISQC |
International Standard on Quality Control |
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ISQM |
International Standard on Quality Management |
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IT |
Information technology |
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KQCE |
KPMG Quality & Compliance Evaluation |
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MCA |
Committee on Accountancy Monitoring (MCA) |
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MFR |
Mandatory Firm Rotation |
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NBA |
Royal Netherlands Institute of Chartered Accountants (Koninklijke Nederlandse Beroepsorganisatie van Accountants) |
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NGO |
Non-Governmental Organization |
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NPS |
Net Promoter Score |
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OECD |
Organization for Economic Cooperation and Development |
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PCAOB |
Public Company Accounting Oversight Board |
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PIE |
Public Interest Entity |
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QPR |
Quality Performance Review |
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SDG |
Sustainable Development Goal |
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SFDR |
Sustainable Finance Disclosure Regulation |
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TCFD |
Task Force for Climate-Related Financial Disclosures |
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VCM |
Value creation model |
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ViO |
Regulation on the independence of accountants in assurance engagements (Verordening inzake de onafhankelijkheid van accountants bij assurance-opdrachten) |
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WAB |
Auditors’ Profession Act (Wet op het accountantsberoep) |
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Wta |
Act on Supervision of Accountancy Organizations (Wet toezicht accountantsorganisaties) |