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An entry-level accounting position, usually reporting to any of the higher level accounting positions, or in smaller companies, to the controller. They may or may not have a bachelor's degree, and their main responsibilities will usually include reconciling accounts and preparing preliminary reports. [7] [8]
The standards cover various areas of auditing, including respective responsibilities, audit planning, Internal Control, audit evidence, using the work of other experts, audit conclusions and audit reports, and standards for specialized areas.
Example of a constructed MBED Top Level Ontology based on the nominal set of views. [1]In computer science, information science and systems engineering, ontology engineering is a field which studies the methods and methodologies for building ontologies, which encompasses a representation, formal naming and definition of the categories, properties and relations between the concepts, data and ...
The field which studies ontologies so conceived is sometimes referred to as applied ontology. [1] Every academic discipline or field, in creating its terminology, thereby lays the groundwork for an ontology. Each uses ontological assumptions to frame explicit theories, research and applications.
Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.
Ontologies can be used for structuring data in a machine-readable manner. [14] In this context, an ontology is a controlled vocabulary of classes that can be placed in hierarchical relations with each other. [15] These classes can represent entities in the real world which data is about.
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