. .  topic map of accounting and auditing  . .


concept > people > provider


class / concept name
provider
sub-class of
people
full name, other names

accounting information provider, preparer,

description

accountants in various capacities and management producing accounting information

consists of following members (types)

accountant in business (bookkeeper, accountant, controller, CFO)  .  auditor  .  management  .  qualified accountant  .  expert  .  internal auditor  .   

carries out

function

is opposite of

user

produces / generates / prepares

accounting information



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notes

Reports containing accounting information are prepared within constraints by preparers for users.
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.