has related
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.
comment: skos:related is disjoint with skos:broaderTransitive

alternative label
sub property of: label
definition: An alternative lexical label for a resource.
comment: The range of skos:altLabel is the class of RDF plain literals.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
label: Termo alternativo @pt-br

Conta contábil
type: Concept
type: NamedIndividual
related: Análise de contas contábeis

Concept
type: Class

memberOf
definition: Identifies a concept collection.
label: Membro de @pt-br

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag, and no more than one value of skos:prefLabel without language tag.

Análise contábil e financeira
type: Concept
type: NamedIndividual
related: Análise de contas contábeis

Técnica de auditoria
type: Concept
type: NamedIndividual
related: Análise de contas contábeis

definition
sub property of: note
definition: Definição @pt-br
definition: A statement or formal explanation of the meaning of a concept.

Análise de contas contábeis
related: Análise contábil e financeira
related: Técnica de auditoria
related: Conta contábil
alternative label: Análisis de las cuentas|Análisis de los balances|Análisis de los estados financieros @es
alternative label: Analysis of statements
definition: Técnica de auditoria que objetiva examinar as transações que geraram lançamentos em determinada conta contábil. Parte dos lançamentos contábeis para a identificação dos fatos e documentos que os suportam. (Fonte: BRASIL. Tribunal de Contas da União. Glossário de Termos do Controle Externo. 2013). @pt-br
type: NamedIndividual
type: Concept
memberOf: Controle Externo

Controle Externo
type: ConceptGroup
type: NamedIndividual