Topic map of accounting and auditing - bibliography
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In compiling the topic map, headings (categories / concepts / topics *) from various sources are used and woven into the main topics. The sources are stated below. The sources are obviously also addressed from within the topic map; thus the hierarchical route for finding them is charted after each source:
IAASB Handbook of Auditing, Assurance, and Ethics Pronouncements (online version),
http://www.ifac.org/
STANDARD > auditing standard > ISA > IAASB Auditing, Assurance, and Ethics Pronouncements
Hong Kong accounting conceptual framework,
http://app1.hkicpa.org.hk/ebook/HKSA_Members_Handbook_Master/volumeII/framework.pdf
http://www.hkicpa.org.hk/en/
concept > accounting concept > Hong Kong accounting conceptual framework
XBRL taxonomies,
http://www.xbrl.org
concept > accounting concept > protocol > XBRL > taxonomy
accounting standards,
various
STANDARD > accounting standard
IN CACHES:
Teknowledge financial ontology,
http://einstein.teknowledge.com:8080/FinancialOnt/FinancialOnt_register.jsp?fileType=.tar&fileName=FinancialOnt.tar
concept > accounting concept > accounting subject > industry > banks, banking > bank organization > financial ontology Teknowledge
people > non-user > entity > financial organization > bank organization > financial ontology Teknowledge
open directory project, only list of industries is incorporated for the moment
http://www.dmoz.org
concept > accounting concept > accounting subject > industry
people > non-user > regulator > industry
IMAPS-1 Management Accounting Concepts,
http://www.ifac.org/Members/Pubs Category=Financial & Management Accounting
concept > management accounting concept > IMAPS-1 Management Accounting Concepts
* element names, concepts, headings, categories, titles, topics, subjects
topics
The topics taken from the above sources are included in the topic map whose statistics are:
statistics on the topic map (approx; version 46 of July 1, 2003):
Original | XBRL (1) and internal info | Total | |
Topics (categories, elements) |
800 |
400 |
1,200 |
Associations (relationships between categories) |
550 |
550 | |
Occurrences (web links / resources / internal info) |
350 |
(2) 650 | 1,000 |
Total TAOs |
1,700 |
1,050 | 2,750 |
.
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