PropertyValue
http://www.w3.org/1999/02/22-rdf-syntax-ns#type
http://www.w3.org/ns/prov#value
  • In addition, the auditor should be aware that journal entries and other adjustments might exist in either electronic or paper form.
http://www.w3.org/ns/prov#wasQuotedFrom
  • pcaobus.org