PropertyValue
http://www.w3.org/1999/02/22-rdf-syntax-ns#type
http://www.w3.org/ns/prov#value
  • As such, the revised standard provides a number of benefits including being principles-based, less prescriptive, directing auditors to focus on those matters that present the greatest risk to a company's financial reporting, and enabling auditors to tailor and scale the audit to a company's particular facts and circumstances, such as size and complexity.
http://www.w3.org/ns/prov#wasQuotedFrom
  • sec.gov