66adec257e
- Implement `normalize_linkml_alt_descriptions.py` to convert structured alt_descriptions to the expected scalar form. - Implement `normalize_linkml_structured_aliases.py` to flatten language-keyed structured_aliases into a standard list-of-objects format. - Implement `validate_linkml_schema_integrity.py` to validate the integrity of LinkML schema bundles, checking for import resolution, YAML parsing, and reference existence.
102 lines
4.8 KiB
YAML
102 lines
4.8 KiB
YAML
id: https://nde.nl/ontology/hc/class/Auditor
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name: Auditor
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title: Auditor
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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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schema: http://schema.org/
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skos: http://www.w3.org/2004/02/skos/core#
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prov: http://www.w3.org/ns/prov#
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imports:
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- linkml:types
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- ../slots/has_name
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- ../slots/has_description
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default_prefix: hc
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classes:
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Auditor:
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class_uri: hc:Auditor
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description: >-
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Person or organization authorized to review and verify financial records.
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Independent professional or firm qualified to examine organizational accounts, assess compliance, and express audit opinions on financial statements or operational procedures.
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alt_descriptions:
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nl: "Persoon of organisatie gemachtigd om financiële administratie te beoordelen en te verifiëren.\nOnafhankelijke professional of bedrijf dat bevoegd is om organisatie- administratie te onderzoeken, naleving te beoordelen en auditoordeel uit te spreken over jaarrekeningen of operationele procedures."
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de: "Person oder Organisation, die berechtigt ist, Finanzunterlagen zu überprüfen und zu verifizieren.\nUnabhängiger Profi oder Firma, die qualifiziert ist, Organisationskonten zu prüfen, Compliance zu bewerten und Prüfungsmeinungen zu Finanzberichten oder betrieblichen Verfahren abzugeben."
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fr: "Personne ou organisation autorisée à examiner et vérifier les documents financiers.\nProfessionnel indépendant ou cabinet qualifié pour examiner les comptes organisationnels, évaluer la conformité et exprimer des opinions d'audit sur les états financiers ou les procédures opérationnelles."
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es: "Persona u organización autorizada para revisar y verificar registros financieros.\nProfesional independiente o firma calificada para examinar cuentas organizacionales, evaluar el cumplimiento y expresar opiniones de auditoría sobre estados financieros o procedimientos operativos."
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ar: "شخص أو منظمة مخولة لمراجعة والتحقق من السجلات المالية.\nمحترف مستقل أو شركة مؤهلة لفحص الحسابات التنظيمية وتقييم الامتثال وإبداء آراء التدقيق حول البيانات المالية أو الإجراءات التشغيلية."
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id: "Orang atau organisasi yang berwenang untuk meninjau dan memverifikasi catatan keuangan.\nProfesional independen atau firma yang berkualifikasi untuk memeriksa akun organisasi, menilai kepatuhan, dan menyatakan opini audit tentang laporan keuangan atau prosedur operasional."
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zh: "被授权审查和核实财务记录的人员或组织。\n有资格审查组织账目、评估合规性并对财务报表或运营程序表达审计意见的 独立专业人员或公司。"
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examples:
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- value:
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has_name: PwC
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has_description: Big Four accounting firm providing audit services
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description: External audit firm
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- value:
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has_name: Deloitte
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has_description: International professional services network
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description: International auditor
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- value:
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has_name: Internal Audit Department
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has_description: In-house audit function
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description: Internal auditor
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close_mappings:
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- schema:Organization
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- prov:Agent
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broad_mappings:
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- skos:Concept
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structured_aliases:
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- literal_form: accountant
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in_language: nl
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- literal_form: auditor
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in_language: nl
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- literal_form: Wirtschaftsprüfer
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in_language: de
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- literal_form: Prüfer
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in_language: de
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- literal_form: auditeur
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in_language: fr
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- literal_form: auditor
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in_language: es
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- literal_form: مدقق حسابات
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in_language: ar
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- literal_form: auditor
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in_language: id
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- literal_form: 审计师
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in_language: zh
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keywords:
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- auditor
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- accountant
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- financial review
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- compliance
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- verification
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- independent examiner
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slots:
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- has_name
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- has_description
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slot_usage:
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has_name:
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required: true
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examples:
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- value: PwC
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- value: Deloitte
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- value: KPMG
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- value: Internal Audit Department
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has_description:
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required: false
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examples:
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- value: Big Four accounting firm providing audit services
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annotations:
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specificity_score: "0.35"
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specificity_rationale: "Auditor is moderately specific to financial oversight and compliance."
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custodian_types: "['*']"
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auditor_types: "External auditor, Internal auditor, Government auditor"
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big_four: "PwC, Deloitte, KPMG, EY"
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comments:
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- Person or organization conducting audits
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- May be external firm or internal department
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- Must be independent and qualified
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- Big Four firms: PwC, Deloitte, KPMG, EY
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see_also:
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- Audit
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- AuditOpinion
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