fibo-be-oac-exec:Auditor

@prefix cmns-av: <https://www.omg.org/spec/Commons/AnnotationVocabulary/> .
@prefix cmns-bauth: <https://www.omg.org/spec/Commons/BusinessAuthorizations/> .
@prefix fibo-be-oac-exec: <https://spec.edmcouncil.org/fibo/ontology/BE/OwnershipAndControl/Executives/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .

fibo-be-oac-exec:Auditor a owl:Class ;
    rdfs:label "auditor" ;
    rdfs:isDefinedBy fibo-be-oac-exec: ;
    rdfs:subClassOf cmns-bauth:AuthorizedParty ;
    skos:definition "party qualified and authorized to review and verify the accuracy of financial records and ensure that companies comply with tax laws" ;
    cmns-av:explanatoryNote "An auditor is authorized to audit one or more specific organizations, i.e., by the authorizing party indicated by the situation.",
        "An auditor may be an internal auditor - an individual whose primary job function is to audit his or her own company, or an external auditor - an individual from outside the company, who typically is employed by an auditing firm who handles many different clients." .