. .  topic map of accounting and auditing  . .

concept > people > provider

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

accounting information provider, preparer,


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


is opposite of


produces / generates / prepares

accounting information



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.