BEIJER.UK

Website of Michael Beijer,
Dutch-English technical translator,
terminologist & artist


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Email: michael@beijer.uk
Mobile: +44 (0)747-5771720
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Keywords: Dutch patent translator, Dutch translator, patents, terminologist, e-terminologist, octrooivertaler, octrooien, Patent translation, Translation UK, Beijer, vertaler Nederlands-Engels, vertaler Engels, specialised terminology, multilingual, dictionaries, dictionary, woordenboek, woordenlijst, Dutch to English, Dutch-English, professional translation for Dutch, translate into Dutch, Dutch English translator, technical translator, Wordbook, patent applications, octrooivertaling, octrooivertalingen, juridische vertalingen, technische vertalingen, technische vertaler, Proz.com, Lilt, octrooiopposities, technische teksten, Hastings

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Ernst & Young Glossary

Abbreviation Meaning Comments
AFM Autoriteit Financiële Markten Dutch oversight authority on (amongst others) the audit profession
AQR Audit Quality Review Annual internal review of a number audit files by the firm
BeNe Belgium-Netherlands region 1 out of 12 regions in EY’s EMEIA area
CO Compliance Office The department in our firm that monitors compliance of our firm with applicable law and regulations
CPB Commissie Publiek Belang Our firm´s Public Interest Committee consisting of three independent non-executives
EMEIA Europe, Middle-East, India and Africa 1 out of 4 areas of EY globally, of which BeNe is a region
EYG Ernst & Young Global Limited EY’s central entity
EY GAM EY Global Audit Methodology A generic set of rules that describe the way we perform our audits globally. Of course, in each audit other applicable regulations (if any) are taken in to account as well
EQR Engagement Quality Review Internal review of key audit areas and issues by another professional, independent from the audit team
FSO Financial Services Organization 1 out of 12 Regions in EY’s EMEIA area, the only non-geographical Region in EMEIA
GIS Global Independence System Global tool to allow professionals to verify independence requirements for listed entities
GMS Global Monitoring System Global tool to register all listed securities held by every professional ranked manager to partner and to assess whether securities might be held
GPPM Global Partner Performance Management Performance measurement tool for partners
GTAC Global Tool for Acceptance and Continuance Tool structuring the client acceptance and continuance process and resulting in a risk rating score
IFAC International Federation of Accountants Global organization for the accountancy profession
IFRS International Financial Reporting Standards International set of accounting principles
NBA Nederlandse Beroepsorganisatie van Accountants Dutch professional association of accountants, the professional body for Dutch auditors
NV/COS Nadere Voorschriften Controle- en Overige Standaarden Dutch set of auditing standards, with ISA as a basis and Dutch add-on’s
OOB Organisatie van Openbaar Belang Public interest company according to Dutch Law; non-OOB is an entity that does not qualify as public interest company according to Dutch Law
PCAOB Public Company Accounting Oversight Board USA oversight authority on (amongst others) the audit profession
PIE Public Interest Company Public interest company according to international regulations
PPD Professional Practice Director The partner responsible for the Professional Practice Group
PPG Professional Practice Group The department in our firm that provides technical support to our audit and other assurance professionals both up front as well as during the audit cycle
QUIP Quality Improvement Plan Action plan describing steps and planning to improve
RM Risk Management Department at region level performing risk management
SEC Securities and Exchange Commission Agency of the United States federal government
US-GAAP Generally Accepted Accounting Principles in the USA USA set of accounting principles
US-GAAS Generally Accepted Auditing Standards in the USA USA set of auditing standards
ViO Verordening inzake de onafhankelijkheid van accountants bij assurance-opdrachten Dutch independence rules issued by NBA, our professional body, regarding independence of auditors at both public interest entities and other entities
WeCo Wettelijke controle Financial statement audit required by law; non-WeCo is a financial statement audit not required by law
Wta/Bta Wet toezicht accountantsorganisaties and Besluit toezicht accountantsorganisaties Dutch law and additional rules applicable to audit firms.
GUP Global Ultimate Parent Global Ultimate Parent
LCE Less Complex Entity Less Complex Entity
OOB; PIE Organisatie van Openbaar Belang (OOB); Public Interest Entity (PIE) Organisatie van Openbaar Belang (OOB); Public Interest Entity (PIE)
wordbook/ernst.txt · Last modified: 2021/09/01 18:15 by michaelbeijer