Hierarchy classification:

1. top of the aat hierarchies
2. Activities Facet
3. Functions (hierarchy name)
4. functions (activities)
5. [functions by general context]
6. analytical functions

Anotations

Scope note:

Generally, reviewing a practice or set of practices to certify that they are being conducted in accordance with established principles. In the context of financial matters, the periodic or continual assessment of the financial assets and liabilities of an organization.