Revision <Wirtschaft>
label: Unternehmen / Prüfungswesen @de
label: Auditing @de
label: Betriebliches Prüfungswesen <Revision, Wirtschaft> @de
label: Betriebliche Prüfung <Revision, Wirtschaft> @de
label: Prüfungswesen @de
label: Rechnungsprüfung <Unternehmen> @de
label: Betriebsprüfung <Revision, Wirtschaft> @de
label: Betriebswirtschaftliches Prüfungswesen <Revision, Wirtschaft> @de
label: Auditierung / Prüfungswesen @de
label: Audit / Prüfungswesen @de
narrow match: External audit

External audit
type: Descriptor
label: Externe Revision @de
related: Financial audit
related: Internal audit
scope note: Refers to monitoring measures carried out by persons who are independent of the process and external to the company with the aim of determining whether conditions or processes comply with a standard or have been carried out in accordance with the standard.
scope note: Steht für Maßnahmen, die von prozessunabhängigen und betriebsfremden Personen mit dem Ziel vorgenommen werden, festzustellen, ob Zustände oder Vorgänge einer Norm entsprechen bzw. normgerecht durchgeführt wurden. @de
is in scheme: STW Thesaurus for Economics
has broader match: Revision <Wirtschaft>
useInsteadNote: Bis 2023 für Literaturrecherche
useInsteadNote: Until 2023 to search for literature
is part of: STW Thesaurus for Economics
type: Concept
broader: Financial accounting
gvkppn: 1867587114

Internal audit
type: Concept
type: Descriptor
preferred label: Interne Revision @de
label: Internal auditing
label: Innenrevision @de
label: Interne Betriebsprüfung @de
related: External audit

external audit
label: Externe Revision @de

Financial accounting
type: Concept
label: B.03.01 Externes Rechnungswesen @de
label: B.03.01 Financial accounting
label: Externes Rechnungswesen @de
type: Thsys
narrower: External audit
notation: B.03.01

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).

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.

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.

has broader match
sub property of: mappingRelation
sub property of: has broader
definition: skos:broadMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.

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

Financial audit
type: Descriptor
label: Wirtschaftsprüfung @de
label: Pflichtprüfung @de
type: Concept
related: External audit

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

Descriptor
type: Class

useInsteadNote
sub property of: note
definition: For an aspect of the current concept use the concept to which the note points instead of the current.
comment: The note consists of a blank node. It contains a rdfs:value literal which designates the aspect and a rdfs:seeAlso link to the concept which should be used instead.

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

Concept
type: Class

scope note
sub property of: note
definition: A note that helps to clarify the meaning and/or the use of a concept.