1fe1d1ad0b
- Updated AudiovisualArchive class with detailed descriptions and multilingual support for various languages. - Added examples, mappings, and structured aliases for better integration with external vocabularies. - Introduced new slots for has_label and has_description in AudiovisualArchive and AudiovisualArchiveRecordSetType. - Expanded AudiovisualArchiveRecordSetType with comprehensive descriptions and examples for subclasses. - Enhanced Audit class with detailed descriptions, examples, and multilingual support. - Introduced AuditOpinion class with standardized opinion types and descriptions. - Updated Auditor class to include detailed descriptions, examples, and keywords for better clarity on roles.
140 lines
5.2 KiB
YAML
140 lines
5.2 KiB
YAML
id: https://nde.nl/ontology/hc/class/AuditOpinion
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name: AuditOpinion
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title: Audit Opinion
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prefixes:
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linkml: https://w3id.org/linkml/
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hc: https://nde.nl/ontology/hc/
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skos: http://www.w3.org/2004/02/skos/core#
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crm: http://www.cidoc-crm.org/cidoc-crm/
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imports:
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- linkml:types
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- ../slots/has_description
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- ../slots/has_label
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default_prefix: hc
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classes:
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AuditOpinion:
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class_uri: hc:AuditOpinion
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description: >-
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Opinion or conclusion drawn from an audit.
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Professional judgment expressed by auditors regarding the accuracy,
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completeness, and compliance of audited records. Standard opinions
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include Unqualified (clean), Qualified, Adverse, and Disclaimer.
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alt_descriptions:
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nl:
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text: >-
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Mening of conclusie getrokken uit een audit.
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Professioneel oordeel uitgesproken door auditors over de nauwkeurigheid,
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volledigheid en naleving van gecontroleerde administratie. Standaard meningen
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zijn Onbeperkt (schoon), Beperkt, Afkeurend en Weigering.
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de:
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text: >-
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Meinung oder Schlussfolgerung aus einer Prüfung.
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Professionelles Urteil, das von Prüfern über die Genauigkeit, Vollständigkeit
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und Konformität der geprüften Unterlagen abgegeben wird. Standardmeinungen
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sind Uneingeschränkt (sauber), Einschränkung, Ablehnend und Verweigerung.
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fr:
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text: >-
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Opinion ou conclusion tirée d'un audit.
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Jugement professionnel exprimé par les auditeurs concernant l'exactitude,
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l'exhaustivité et la conformité des documents audités. Les opinions standards
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sont Sans réserve (propre), Avec réserve, Défavorable et Refus d'opinion.
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es:
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text: >-
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Opinión o conclusión extraída de una auditoría.
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Juicio profesional expresado por los auditores sobre la exactitud, integridad
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y cumplimiento de los registros auditados. Las opiniones estándar son Sin
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salvedades (limpia), Con salvedades, Adversa y Denegación.
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ar:
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text: >-
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رأي أو استنتاج مستخلص من التدقيق.
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حكم مهني يبديه المدققون بشأن دقة واكتمال الامتثال للسجلات المدققة.
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الآراء القياسية هي غير مشروطة (نظيفة) ومشروطة وسلبية ورفض إبداء الرأي.
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id:
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text: >-
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Pendapat atau kesimpulan dari audit.
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Penilaian profesional yang dinyatakan oleh auditor mengenai akurasi,
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kelengkapan, dan kepatuhan catatan yang diaudit. Opini standar adalah
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Tanpa pengecualian (bersih), Dengan pengecualian, Adverse, dan Disclaimer.
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zh:
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text: >-
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从审计中得出的意见或结论。
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审计师对被审计记录的准确性、完整性和合规性表达的专业判断。
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标准意见包括无保留（干净）、保留、否定和拒绝表示意见。
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examples:
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- value:
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has_label: Unqualified Opinion
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has_description: Financial statements present fairly in all material respects
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description: Clean audit opinion
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- value:
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has_label: Qualified Opinion
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has_description: Except for certain matters, financial statements are fairly presented
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description: Qualified audit opinion
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- value:
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has_label: Adverse Opinion
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has_description: Financial statements do not present fairly due to material misstatements
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description: Negative audit opinion
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broad_mappings:
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- skos:Concept
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- crm:E55_Type
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structured_aliases:
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- literal_form: auditoordeel
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in_language: nl
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- literal_form: controleoordeel
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in_language: nl
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- literal_form: Prüfungsvermerk
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in_language: de
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- literal_form: Bestätigungsvermerk
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in_language: de
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- literal_form: opinion d'audit
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in_language: fr
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- literal_form: opinión de auditoría
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in_language: es
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- literal_form: رأي التدقيق
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in_language: ar
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- literal_form: opini audit
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in_language: id
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- literal_form: 审计意见
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in_language: zh
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keywords:
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- audit opinion
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- unqualified
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- qualified
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- adverse
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- disclaimer
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- auditor judgment
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slots:
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- has_label
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- has_description
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slot_usage:
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has_label:
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required: true
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examples:
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- value: Unqualified Opinion
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- value: Qualified Opinion
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- value: Adverse Opinion
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- value: Disclaimer of Opinion
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has_description:
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required: false
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examples:
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- value: Financial statements present fairly in all material respects
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annotations:
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specificity_score: "0.40"
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specificity_rationale: "AuditOpinion is specific to professional audit standards."
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custodian_types: "['*']"
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standard_opinions: "Unqualified, Qualified, Adverse, Disclaimer"
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comments:
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- Professional conclusion from audit
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- Standard types: Unqualified, Qualified, Adverse, Disclaimer
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- Unqualified (clean) = records are accurate and compliant
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- Adverse = material misstatements found
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see_also:
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- Audit
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- Auditor
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