Afkortingen Flashcards

1
Q

ISA

A

International Standards on Auditing (Redelijke mate van zekerheid)

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2
Q

ISRE

A

International Standards on Review Engagements (Beperkte mate van zekerheid)

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3
Q

ISAE

A

International Standards on Assurance Engagements (Andere informatie dan historische financiële overzichten - met ook onderverdeling van redelijke en beperkte mate)

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4
Q

ISRS

A

International Standards on Related Services (Aanverwante diensten)

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5
Q

FSMA

A

Financial Services and Markets Authority

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6
Q

IBA
ITAA

A

Instituut voor Belastingadviseurs en Accountants
Institute of Tax Advisors and Accountants

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7
Q

IBR

A

Instituut der Bedrijfsrevisoren

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8
Q

NFI

A

Non Financial Information

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9
Q

CTR

A

College voor Toezicht op de bedrijfsRevisoren

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10
Q

IAASB

A

International Auditing and Assurance Standards Board

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11
Q

COSO

A

COMMITTEE OF SPONSORING ORGANISATIONS OF THE TREADWAY
COMMISSION

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12
Q

ICS

A

Intern Controle Systeem

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13
Q

BBRC

A

Beschikkende, Bewarende, registrerende en controlerende functie

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14
Q

SMART-principe

A

Specifiek
Meetbaar
Aanvaardbaar
Realistisch
Tijdig

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15
Q

ERM

A

Enterprise Risk Management

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16
Q

KPI

A

Key Performance Indicator

17
Q

IIA

A

Institute of Internal Auditors

18
Q

RPN

A

Risk Priority Number

19
Q

CFI

A

Cel voor Financiële Informatieverwerking

20
Q

WER

A

Wetboek Economisch Recht

21
Q

AWW

A

Anti-WitWas

22
Q

WG/FT

A

Witwassen Geld / Financiering Terrorisme

23
Q

WVV

A

Wetboek Vennootschappen en Verenigingen

24
Q

SOX

A

Sarbanes-Oxley: corporate governance voor op de Amerikaanse beurs genoteerde bedrijven