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).

Standard
type: Descriptor
type: Concept
narrower: Auditing standards

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

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

Concept
type: Class

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.

Financial statement
notation: B.03.01.02
label: Jahresabschluss @de
preferred label: B.03.01.02 Jahresabschluss @de
preferred label: B.03.01.02 Financial statement
type: Thsys
type: Concept
narrower: Auditing standards

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

Financial audit
preferred label: Wirtschaftsprüfung @de
type: Descriptor
type: Concept
related: Auditing standards

Financial statement audit
preferred label: Jahresabschlussprüfung @de
type: Descriptor
type: Concept
related: Auditing standards

Descriptor
type: Class

Audit regulation
preferred label: Abschlussprüferrecht @de
type: Descriptor
type: Concept
related: Auditing standards

Auditing standards
is in scheme: STW Thesaurus for Economics
broader: Financial statement
broader: Standard
alternative label: Internationale Prüfungsstandards @de
alternative label: International Standards on Auditing
alternative label: Grundsätze ordnungsmäßiger Prüfung @de
alternative label: IDW-Prüfungsstandards @de
alternative label: Grundsätze ordnungsmäßiger Abschlussprüfung @de
related: Financial audit
related: Financial statement audit
related: Audit regulation
preferred label: Prüfungsstandards @de
type: Concept
type: Descriptor
gvkppn: 091364612

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