. . topic
map of accounting and auditing . .
| 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 |
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.