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).

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

Professional regulations
preferred label: Berufsrecht @de
type: Descriptor
type: Concept
narrower: Audit regulation

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: Audit regulation

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: Audit regulation

Descriptor
type: Class

Audit regulation
scope note: Alle berufsrechtlichen Regelungen für Wirtschaftsprüfer. @de
alternative label: Abschlussprüferhaftung @de
alternative label: Unabhängigkeit der Abschlussprüfer @de
alternative label: Wirtschaftsprüferordnung @de
alternative label: Auditor independence
alternative label: Abschlussprüferrichtlinie @de
alternative label: Wirtschaftsprüferrecht @de
broader: Financial statement
broader: Professional regulations
preferred label: Abschlussprüferrecht @de
type: Concept
type: Descriptor
related: Auditing standards
related: Financial audit
is in scheme: STW Thesaurus for Economics
gvkppn: 091401208

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

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