@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

<https://concepts.sagepub.com/social-science/concept/conceptgroup/concepts>
  a skos:Collection, isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member <https://concepts.sagepub.com/social-science/concept/auditing_standards> .

<https://concepts.sagepub.com/social-science/concept/international_accounting>
  skos:prefLabel "international accounting"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/auditing_standards> .

<https://concepts.sagepub.com/social-science/concept/auditing_standards>
  skos:definition "Auditing standards are professional guidelines promulgated either by an authorized national or international body. Any standards are based on the universally or generally adopted practices, which should serve as guidelines for auditors undertaking audit. [Source: <a href=\"https://sk.sagepub.com/reference/businesstoday/n51.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Business in Today's World; Auditing Standards</a>]"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> ;
  skos:prefLabel "auditing standards"@en ;
  a skos:Concept .