@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix ns0: <http://purl.org/umu/uneskos#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

skos:related
  rdfs:subPropertyOf skos:semanticRelation ;
  skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en ;
  rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ;
  rdfs:label "has related"@en .

<http://voccade/vce/riscoDeControle>
  skos:prefLabel "Risco de controle"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/riscoDeDistorcaoRelevante> .

<http://purl.org/umu/uneskos#memberOf>
  skos:definition "Identifies a concept collection."@en ;
  rdfs:label "memberOf"@en, "Membro de"@pt-br .

skos:Concept
  rdfs:label "Concept"@en ;
  a owl:Class .

<http://voccade/vce/procedimentoDeAvaliacaoDeRiscos>
  skos:prefLabel "Procedimento de avaliação de riscos"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/riscoDeDistorcaoRelevante> .

skos:prefLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en ;
  rdfs:comment """skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise
      disjoint properties."""@en, "The range of skos:prefLabel is the class of RDF plain literals."@en, "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."@en ;
  rdfs:label "preferred label"@en .

<http://voccade/vce/riscoSignificativo>
  skos:prefLabel "Risco significativo"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/riscoDeDistorcaoRelevante> .

<http://voccade/vce/evidenciaDeAuditoriaSuficiente>
  skos:prefLabel "Evidência de auditoria suficiente"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/riscoDeDistorcaoRelevante> .

<http://voccade/vce/riscoInerente>
  skos:prefLabel "Risco inerente"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/riscoDeDistorcaoRelevante> .

<http://voccade/vce/demonstracaoContabil>
  skos:prefLabel "Demonstração contábil"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/riscoDeDistorcaoRelevante> .

skos:definition
  rdfs:subPropertyOf skos:note ;
  skos:definition "Definição"@pt-br, "A statement or formal explanation of the meaning of a concept."@en ;
  rdfs:label "definition"@en .

<http://voccade/vce/riscoDeDistorcaoRelevante>
  skos:related <http://voccade/vce/riscoResidual>, <http://voccade/vce/procedimentoDeAvaliacaoDeRiscos>, <http://voccade/vce/riscoDeControle>, <http://voccade/vce/riscoSignificativo>, <http://voccade/vce/riscoInerente>, <http://voccade/vce/testeDeDesenhoEImplementacao>, <http://voccade/vce/demonstracaoContabil>, <http://voccade/vce/evidenciaDeAuditoriaSuficiente> ;
  ns0:memberOf <http://voccade/vce/categoria/controleExterno> ;
  a owl:NamedIndividual, skos:Concept ;
  skos:prefLabel "Risco de distorção relevante"@pt-br ;
  skos:definition "Risco de que as demonstrações financeiras contenham distorção relevante antes da auditoria (ISSAI 1003 e 1200; ISA/NBCTA 200). Resulta da combinação do risco inerente com o risco de controle (AICPA, 2007). (Fonte: BRASIL. Tribunal de Contas da União. Glossário de Controle Externo. Revisão set.2017)."@pt-br .

<http://voccade/vce/categoria/controleExterno>
  skos:prefLabel "Controle Externo"@pt-br ;
  a isothes:ConceptGroup, owl:NamedIndividual .

<http://voccade/vce/testeDeDesenhoEImplementacao>
  skos:prefLabel "Teste de desenho e implementação"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/riscoDeDistorcaoRelevante> .

<http://voccade/vce/riscoResidual>
  skos:prefLabel "Risco residual"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/riscoDeDistorcaoRelevante> .