PropertyValue
http://www.w3.org/1999/02/22-rdf-syntax-ns#type
http://www.w3.org/ns/prov#value
  • uld identify the CAM, describe the considerations that led the auditor to determine that the matter is a CAM and refer to the relevant financial statement accounts and disclosures that relate to the CAM, when applicable.The proposal also would add procedures for the auditor to perform when evaluating the information in the annual report that is outside of the audited financial statements.
http://www.w3.org/ns/prov#wasQuotedFrom
  • ey.com