ONTOLOGY EXPLORER
auditor
<https://spec.edmcouncil.org/fibo/ontology/BE/OwnershipAndControl/Executives/Auditor>
プロパティと値
| プロパティ | 値 |
|---|---|
| type | Class |
| label | "auditor" |
| subClassOf | AuthorizedParty |
| definition | "party qualified and authorized to review and verify the accuracy of financial records and ensure that companies comply with tax laws" |
| explanatoryNote | "An auditor is authorized to audit one or more specific organizations, i.e., by the authorizing party indicated by the situation." |
| explanatoryNote | "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." |