https://spec.edmcouncil.org/fibo/ontology/BE/OwnershipAndControl/Executives/ExternalAuditor
independent party qualified and authorized to examine and report on the accuracy of financial records and ensure that companies comply with tax laws
Instances of fibo-be-oac-exec:ExternalAuditor can have the following properties:
| PROPERTY | TYPE | DESCRIPTION | RANGE |
|---|
@prefix cmns-av: <https://www.omg.org/spec/Commons/AnnotationVocabulary/> .
@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:ExternalAuditor a owl:Class ;
rdfs:label "external auditor" ;
rdfs:isDefinedBy fibo-be-oac-exec: ;
rdfs:subClassOf fibo-be-oac-exec:Auditor ;
skos:definition "independent party qualified and authorized to examine and report on the accuracy of financial records and ensure that companies comply with tax laws" ;
cmns-av:explanatoryNote "An external auditor is an individual or organization from outside the company, who typically is employed by an auditing firm that handles many different clients." .