NIVRA

AcronymDefinition
NIVRANederlands Instituut Van Registeraccountants
References in periodicals archive ?
Future research should contribute to the development of standardized assurance frameworks, examine the reasons behind the existence of national assurance frameworks (such as Dutch Royal NIVRA 3410N and the Swedish RevR6), and examine the differences between international frameworks and national or other frameworks.
Netherlands EY, KPMG, PWC 5 Sweden Deloitte, EY, KPMG 5 China PWC 1 3 Finland KPMG, PWC 3 1 Germany PWC 4 Portugal Deloitte and KPMG 4 Canada EY, PWC 3 Denmark Deloitte, PWC 3 France EY, KPMG 3 Hong Kong PWC 1 2 Japan EY, KPMG, PWC 3 Chile Deloitte 1 1 Italy Deloitte 1 1 South Africa Deloitte, KPMG 2 Argentina PWC 1 Austria PWC 1 Belgium EY 1 Greece Deloitte 1 Malaysia 1 Mexico 1 Sri Lanka EY 1 Switzerland PWC 1 United States Deloitte 1 Total 66 34 Exhibit 2 Audit Firms' Use of Assurance Frameworks Assurance Framework Deloitte EY KPMG AICPA 1 Dutch Royal NIVRA 341 ON 1 1 ISAE 3000 8 8 9 ISAE 3000 & AA1000AS 3 4 1 ISAE 3000 & J-SUS 1 NBC to 3000 NP0 01 by IBRAC0N Swedish RevR 6 by FAR 1 2 2 Total 13 16 13 Assurance Framework PWC Thomas Davis & Co.
NIVA, the predecessor of NIvRA) was precisely to regulate the profession and to strive for legally proscribed audit requirements (see de Vries 1985: 88).
After 1967, the year in which NIvRA was founded, the data are complete, because, from that moment onwards, every auditor in public practice became a member of the remaining auditor association.
The ceremony was organised by ACCA, FSR (Denmark), Royal NIVRA of the Netherlands and Belgium's Institut des R viseurs d'Entreprises de Belgique.
I have not included in the list the COSO (1992) and NIVRA (1999) rules that came out during this period, as their thrust is largely encapsulated in the reports mentioned.
That is, by law, only the professional body NIvRA (Nederlands Instituut van Register-Accountants), which has held the monopoly since 1967, has the jurisdiction to license new auditors.
He cites his late teacher Boaz Cohen with the question that "the phrase nivra ha'olam [the world was created] is the nearest the rabbis came to the term Natura." Consequently, he understands the explicit biblical prohibition of homosexuality to be "inconsistent with human nature." Citing aggadic (which is for Novak, theological) as well as halakhic materials, Novak maintains Judaism's singular voice on the subject, while conceding that "in the Greco-Roman world .