@prefix gnd: <https://d-nb.info/gnd/> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix wd: <http://www.wikidata.org/entity/> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .

gnd:4049674-0
  skos:prefLabel "Revision <Wirtschaft>"@de ;
  rdfs:label "Unternehmen / Prüfungswesen"@de, "Auditing"@de, "Betriebliches Prüfungswesen <Revision, Wirtschaft>"@de, "Betriebliche Prüfung <Revision, Wirtschaft>"@de, "Revision <Wirtschaft>"@de, "Prüfungswesen"@de, "Rechnungsprüfung <Unternehmen>"@de, "Betriebsprüfung <Revision, Wirtschaft>"@de, "Betriebswirtschaftliches Prüfungswesen <Revision, Wirtschaft>"@de, "Auditierung / Prüfungswesen"@de, "Audit / Prüfungswesen"@de ;
  skos:narrowMatch <http://zbw.eu/stw/descriptor/30430-6> .

<http://zbw.eu/stw/descriptor/30430-6>
  rdfs:label "External audit"@en, "Externe Revision"@de ;
  skos:related <http://zbw.eu/stw/descriptor/12903-5>, <http://zbw.eu/stw/descriptor/12891-0> ;
  skos:scopeNote "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."@en, "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 ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:prefLabel "External audit"@en, "Externe Revision"@de ;
  skos:broadMatch gnd:4049674-0 ;
  skos:exactMatch wd:Q9161910 ;
  zbwext:useInsteadNote [
    rdfs:seeAlso <http://zbw.eu/stw/descriptor/12903-5> ;
    rdf:value "Bis 2023 für Literaturrecherche"@de
  ], [
    rdfs:seeAlso <http://zbw.eu/stw/descriptor/12903-5> ;
    rdf:value "Until 2023 to search for literature"@en
  ] ;
  dc:isPartOf <http://zbw.eu/stw> ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70186> ;
  ns0:gvkppn "1867587114" .

skos:broader
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en ;
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en .

<http://zbw.eu/stw/descriptor/12891-0>
  a skos:Concept, zbwext:Descriptor ;
  skos:prefLabel "Internal audit"@en, "Interne Revision"@de ;
  rdfs:label "Internal auditing"@en, "Interne Revision"@de, "Innenrevision"@de, "Interne Betriebsprüfung"@de, "Internal audit"@en ;
  skos:related <http://zbw.eu/stw/descriptor/30430-6> .

<http://zbw.eu/stw/thsys/70186>
  rdfs:label "B.03.01  Externes Rechnungswesen"@de, "Financial accounting"@en, "B.03.01  Financial accounting"@en, "Externes Rechnungswesen"@de ;
  a skos:Concept, zbwext:Thsys ;
  skos:narrower <http://zbw.eu/stw/descriptor/30430-6> ;
  skos:prefLabel "B.03.01  Externes Rechnungswesen"@de, "B.03.01  Financial accounting"@en ;
  skos:notation "B.03.01" .

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

skos:exactMatch
  rdfs:subPropertyOf skos:closeMatch ;
  skos: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."@en ;
  rdfs:comment "skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch."@en ;
  rdfs:label "has exact match"@en .

wd:Q9161910
  rdfs:label "external audit"@en, "Externe Revision"@de ;
  skos:prefLabel "external audit"@en, "Externe Revision"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/30430-6> .

skos:broadMatch
  rdfs:subPropertyOf skos:mappingRelation, skos:broader ;
  skos:definition "skos:broadMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes."@en ;
  rdfs:label "has broader match"@en .

skos:related
  rdfs:subPropertyOf skos:semanticRelation ;
  skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en ;
  rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ;
  rdfs:label "has related"@en .

<http://zbw.eu/stw/descriptor/12903-5>
  rdfs:label "Wirtschaftsprüfung"@de, "Financial audit"@en, "Pflichtprüfung"@de ;
  skos:prefLabel "Wirtschaftsprüfung"@de, "Financial audit"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/30430-6> .

skos:inScheme
  skos:definition "Relates a resource (for example a concept) to a concept scheme in which it is included."@en ;
  rdfs:label "is in scheme"@en .

zbwext:Descriptor
  rdfs:label "Descriptor"@en ;
  a owl:Class .

zbwext:useInsteadNote
  rdfs:subPropertyOf skos:note ;
  skos:definition """For an aspect of the current concept use the 
    concept to which the note points instead of the current."""@en ;
  rdfs: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."""@en ;
  rdfs:label "useInsteadNote"@en .

<http://zbw.eu/stw>
  rdfs:label "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  skos:prefLabel "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  a void:Dataset, skos:ConceptScheme .

skos:Concept
  rdfs:label "Concept"@en ;
  a owl:Class .

skos:scopeNote
  rdfs:subPropertyOf skos:note ;
  skos:definition "A note that helps to clarify the meaning and/or the use of a concept."@en ;
  rdfs:label "scope note"@en .