. . topic
map of accounting and auditing . .
concept > people > provider
/ concept name
|full name, other names
accountants in various capacities and management
producing accounting information
following members (types)
accountant in business (bookkeeper, accountant, controller, CFO) . auditor . management . qualified accountant . expert . internal auditor .
|is opposite of|
|produces / generates / prepares|
information are prepared within constraints
Reports containing accounting information are prepared (processed according to functions) within constraints (within the framework of standards) by preparers (subclass of people) for users (another subclass of people).
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.