has broader
sub property of: broaderTransitive
definition: Relates a concept to a concept that is more general in meaning.
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).

Prüfungsvermerk
label: Bestätigungsvermerk @de

Financial statement audit
type: Descriptor
label: Jahresabschlußprüfung @de
label: Abschlußprüfung @de
label: Jahresabschlussprüfung @de
label: Abschlussprüfung @de
related: Audit opinion
type: Concept

alternative label
sub property of: label
definition: An alternative lexical label for a resource.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:altLabel is the class of RDF plain literals.

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag.

Grundsätze für die Erteilung von Bestätigungsvermerken bei Abschlussprüfungen
label: Jahresabschlussprüfung / Bestätigungsvermerk / Grundsätze @de
has related match: Audit opinion

has exact match
sub property of: closeMatch
definition: skos:exactMatch is used to link two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications. skos:exactMatch is a transitive property, and is a sub-property of skos:closeMatch.
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.

audit report
label: auditor's report
label: Versagungsvermerk @de
label: Bestätigungsvermerk @de

Financial statement
type: Concept
label: B.03.01.02 Jahresabschluss @de
label: Jahresabschluss @de
label: B.03.01.02 Financial statement
narrower: Audit opinion
notation: B.03.01.02
type: Thsys

has related
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.
comment: skos:related is disjoint with skos:broaderTransitive

has related match
sub property of: has related
sub property of: mappingRelation
definition: skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes.

Audit opinion
type: Descriptor
label: Auditor's report
label: Bestätigungsvermerk @de
label: Testat des Wirtschaftsprüfers @de
related: Financial statement audit
gvkppn: 091350778
is in scheme: STW Thesaurus for Economics
broader: Financial audit
broader: Financial statement
has related match: Grundsätze für die Erteilung von Bestätigungsvermerken bei Abschlussprüfungen
type: Concept
is part of: STW Thesaurus for Economics

Auditor's report
label: Bestätigungsvermerk @de

Financial audit
type: Descriptor
label: Wirtschaftsprüfung @de
label: Pflichtprüfung @de
type: Concept
narrower: Audit opinion

is in scheme
definition: Relates a resource (for example a concept) to a concept scheme in which it is included.

Descriptor
type: Class

STW Thesaurus for Economics
type: Dataset
label: Standard-Thesaurus Wirtschaft @de
type: ConceptScheme

Concept
type: Class