. .  topic map of accounting and auditing  . .

concept > auditing concept

class / concept name
auditing concept
sub-class of

concept  . 

full name, other names

auditing conceptual framework,  

consists of following members (types)

auditing issue

objective of an audit  .   General Principles of an Audit  .   

Conceptual Framework for Auditor Independence (CFAI)  . 

classifies / defines

auditing as a function, role, job, or assignment  .  audit  .  

is related to

function  .  transaction  .  event  . 

is the subject of

standard  .  Auditing Standards  . 

defines the thinking of




Auditing Issue: the subject of a standard or particular auditing procedure, eg audit engagement terms, audit planning, audit procedures, a particular financial statement element, a financial statement, an auditing theme.


topic map of accounting and auditing, an ontology

an electronic thesaurus of accounting and auditing terms comprising a hierarchy of concepts and their associations AND an index of accounting and auditing internet resources and training materials built on the thesaurus

This page was first published in April 2002; last updated in June 2015.