id	sid	tid	token	lemma	pos
ajbmeb-1016	1	1	american	american	PROPN
ajbmeb-1016	1	2	journal	journal	PROPN
ajbmeb-1016	1	3	of	of	ADP
ajbmeb-1016	1	4	business	business	NOUN
ajbmeb-1016	1	5	management	management	NOUN
ajbmeb-1016	1	6	,	,	PUNCT
ajbmeb-1016	1	7	economics	economic	NOUN
ajbmeb-1016	1	8	and	and	CCONJ
ajbmeb-1016	1	9	banking	banking	NOUN
ajbmeb-1016	1	10	issn	issn	PROPN
ajbmeb-1016	1	11	(	(	PUNCT
ajbmeb-1016	1	12	e	e	NOUN
ajbmeb-1016	1	13	):	):	PUNCT
ajbmeb-1016	1	14	2832	2832	NUM
ajbmeb-1016	1	15	-	-	SYM
ajbmeb-1016	1	16	8078	8078	NUM
ajbmeb-1016	1	17	volume	volume	NOUN
ajbmeb-1016	1	18	13	13	NUM
ajbmeb-1016	1	19	,	,	PUNCT
ajbmeb-1016	1	20	|	|	ADV
ajbmeb-1016	1	21	june	june	PROPN
ajbmeb-1016	1	22	,	,	PUNCT
ajbmeb-1016	1	23	2023	2023	NUM
ajbmeb-1016	1	24	p	p	NOUN
ajbmeb-1016	1	25	a	a	DET
ajbmeb-1016	1	26	g	g	NOUN
ajbmeb-1016	1	27	e	e	NOUN
ajbmeb-1016	1	28	|	|	NOUN
ajbmeb-1016	1	29	123	123	NUM
ajbmeb-1016	1	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1016	1	31	the	the	DET
ajbmeb-1016	1	32	impact	impact	NOUN
ajbmeb-1016	1	33	of	of	ADP
ajbmeb-1016	1	34	the	the	DET
ajbmeb-1016	1	35	audit	audit	NOUN
ajbmeb-1016	1	36	profession	profession	NOUN
ajbmeb-1016	1	37	risks	risk	NOUN
ajbmeb-1016	1	38	in	in	ADP
ajbmeb-1016	1	39	improving	improve	VERB
ajbmeb-1016	1	40	audit	audit	NOUN
ajbmeb-1016	1	41	quality	quality	NOUN
ajbmeb-1016	1	42	(	(	PUNCT
ajbmeb-1016	1	43	an	an	DET
ajbmeb-1016	1	44	applied	apply	VERB
ajbmeb-1016	1	45	study	study	NOUN
ajbmeb-1016	1	46	in	in	ADP
ajbmeb-1016	1	47	the	the	DET
ajbmeb-1016	1	48	general	general	ADJ
ajbmeb-1016	1	49	company	company	NOUN
ajbmeb-1016	1	50	for	for	ADP
ajbmeb-1016	1	51	electric	electric	ADJ
ajbmeb-1016	1	52	power	power	NOUN
ajbmeb-1016	1	53	production	production	NOUN
ajbmeb-1016	1	54	/	/	SYM
ajbmeb-1016	1	55	southern	southern	ADJ
ajbmeb-1016	1	56	region	region	NOUN
ajbmeb-1016	1	57	)	)	PUNCT
ajbmeb-1016	1	58	;	;	PUNCT
ajbmeb-1016	1	59	amani	amani	PROPN
ajbmeb-1016	1	60	emad	emad	PROPN
ajbmeb-1016	1	61	jawad	jawad	PROPN
ajbmeb-1016	1	62	al	al	PROPN
ajbmeb-1016	1	63	radhi1	radhi1	PROPN
ajbmeb-1016	1	64	2alaa	2alaa	NUM
ajbmeb-1016	1	65	fareed	fareed	PROPN
ajbmeb-1016	1	66	abdulahad	abdulahad	VERB
ajbmeb-1016	1	67	1,2southern	1,2southern	NUM
ajbmeb-1016	1	68	technical	technical	ADJ
ajbmeb-1016	1	69	university	university	NOUN
ajbmeb-1016	1	70	,	,	PUNCT
ajbmeb-1016	1	71	management	management	PROPN
ajbmeb-1016	1	72	technical	technical	PROPN
ajbmeb-1016	1	73	college	college	PROPN
ajbmeb-1016	1	74	,	,	PUNCT
ajbmeb-1016	1	75	basrah	basrah	PROPN
ajbmeb-1016	1	76	,	,	PUNCT
ajbmeb-1016	1	77	iraq	iraq	PROPN
ajbmeb-1016	1	78	alaabotto@stu.edu.iq	alaabotto@stu.edu.iq	PROPN
ajbmeb-1016	1	79	,	,	PUNCT
ajbmeb-1016	1	80	amani.jawad.fa21@fgs.stu.edu.iq	amani.jawad.fa21@fgs.stu.edu.iq	VERB
ajbmeb-1016	1	81	a	a	DET
ajbmeb-1016	1	82	b	b	PROPN
ajbmeb-1016	1	83	s	s	ADP
ajbmeb-1016	1	84	t	t	PROPN
ajbmeb-1016	1	85	r	r	NOUN
ajbmeb-1016	1	86	a	a	DET
ajbmeb-1016	1	87	c	c	NOUN
ajbmeb-1016	1	88	t	t	NOUN
ajbmeb-1016	1	89	k	k	X
ajbmeb-1016	1	90	e	e	PROPN
ajbmeb-1016	1	91	y	y	PROPN
ajbmeb-1016	1	92	w	w	NOUN
ajbmeb-1016	2	1	o	o	NOUN
ajbmeb-1016	2	2	r	r	NOUN
ajbmeb-1016	2	3	d	d	X
ajbmeb-1016	2	4	s	s	VERB
ajbmeb-1016	2	5	the	the	DET
ajbmeb-1016	2	6	implementation	implementation	NOUN
ajbmeb-1016	2	7	of	of	ADP
ajbmeb-1016	2	8	control	control	NOUN
ajbmeb-1016	2	9	tests	test	NOUN
ajbmeb-1016	2	10	is	be	AUX
ajbmeb-1016	2	11	an	an	DET
ajbmeb-1016	2	12	assisting	assisting	NOUN
ajbmeb-1016	2	13	factor	factor	NOUN
ajbmeb-1016	2	14	for	for	ADP
ajbmeb-1016	2	15	the	the	DET
ajbmeb-1016	2	16	auditor	auditor	NOUN
ajbmeb-1016	2	17	in	in	ADP
ajbmeb-1016	2	18	determining	determine	VERB
ajbmeb-1016	2	19	the	the	DET
ajbmeb-1016	2	20	level	level	NOUN
ajbmeb-1016	2	21	of	of	ADP
ajbmeb-1016	2	22	compliance	compliance	NOUN
ajbmeb-1016	2	23	with	with	ADP
ajbmeb-1016	2	24	the	the	DET
ajbmeb-1016	2	25	elements	element	NOUN
ajbmeb-1016	2	26	included	include	VERB
ajbmeb-1016	2	27	in	in	ADP
ajbmeb-1016	2	28	the	the	DET
ajbmeb-1016	2	29	internal	internal	ADJ
ajbmeb-1016	2	30	control	control	NOUN
ajbmeb-1016	2	31	system	system	NOUN
ajbmeb-1016	2	32	,	,	PUNCT
ajbmeb-1016	2	33	which	which	PRON
ajbmeb-1016	2	34	helps	help	VERB
ajbmeb-1016	2	35	the	the	DET
ajbmeb-1016	2	36	auditor	auditor	NOUN
ajbmeb-1016	2	37	in	in	ADP
ajbmeb-1016	2	38	the	the	DET
ajbmeb-1016	2	39	initial	initial	ADJ
ajbmeb-1016	2	40	evaluation	evaluation	NOUN
ajbmeb-1016	2	41	process	process	NOUN
ajbmeb-1016	2	42	and	and	CCONJ
ajbmeb-1016	2	43	then	then	ADV
ajbmeb-1016	2	44	reaching	reach	VERB
ajbmeb-1016	2	45	the	the	DET
ajbmeb-1016	2	46	final	final	ADJ
ajbmeb-1016	2	47	evaluation	evaluation	NOUN
ajbmeb-1016	2	48	of	of	ADP
ajbmeb-1016	2	49	the	the	DET
ajbmeb-1016	2	50	system	system	NOUN
ajbmeb-1016	2	51	to	to	PART
ajbmeb-1016	2	52	estimate	estimate	VERB
ajbmeb-1016	2	53	the	the	DET
ajbmeb-1016	2	54	size	size	NOUN
ajbmeb-1016	2	55	of	of	ADP
ajbmeb-1016	2	56	the	the	DET
ajbmeb-1016	2	57	essential	essential	ADJ
ajbmeb-1016	2	58	tests	test	NOUN
ajbmeb-1016	2	59	to	to	PART
ajbmeb-1016	2	60	be	be	AUX
ajbmeb-1016	2	61	designed	design	VERB
ajbmeb-1016	2	62	by	by	ADP
ajbmeb-1016	2	63	the	the	DET
ajbmeb-1016	2	64	auditor	auditor	NOUN
ajbmeb-1016	2	65	.	.	PUNCT
ajbmeb-1016	3	1	among	among	ADP
ajbmeb-1016	3	2	the	the	DET
ajbmeb-1016	3	3	most	most	ADV
ajbmeb-1016	3	4	important	important	ADJ
ajbmeb-1016	3	5	results	result	NOUN
ajbmeb-1016	3	6	,	,	PUNCT
ajbmeb-1016	3	7	there	there	PRON
ajbmeb-1016	3	8	is	be	VERB
ajbmeb-1016	3	9	an	an	DET
ajbmeb-1016	3	10	effect	effect	NOUN
ajbmeb-1016	3	11	of	of	ADP
ajbmeb-1016	3	12	reducing	reduce	VERB
ajbmeb-1016	3	13	the	the	DET
ajbmeb-1016	3	14	auditing	auditing	NOUN
ajbmeb-1016	3	15	profession	profession	NOUN
ajbmeb-1016	3	16	's	's	PART
ajbmeb-1016	3	17	risks	risk	NOUN
ajbmeb-1016	3	18	in	in	ADP
ajbmeb-1016	3	19	improving	improve	VERB
ajbmeb-1016	3	20	the	the	DET
ajbmeb-1016	3	21	audit	audit	NOUN
ajbmeb-1016	3	22	's	's	PART
ajbmeb-1016	3	23	quality	quality	NOUN
ajbmeb-1016	3	24	.	.	PUNCT
ajbmeb-1016	4	1	effective	effective	ADJ
ajbmeb-1016	4	2	and	and	CCONJ
ajbmeb-1016	4	3	appropriate	appropriate	ADJ
ajbmeb-1016	4	4	planning	planning	NOUN
ajbmeb-1016	4	5	is	be	AUX
ajbmeb-1016	4	6	important	important	ADJ
ajbmeb-1016	4	7	and	and	CCONJ
ajbmeb-1016	4	8	contributes	contribute	VERB
ajbmeb-1016	4	9	significantly	significantly	ADV
ajbmeb-1016	4	10	to	to	ADP
ajbmeb-1016	4	11	reducing	reduce	VERB
ajbmeb-1016	4	12	audit	audit	NOUN
ajbmeb-1016	4	13	risks	risk	NOUN
ajbmeb-1016	4	14	in	in	ADP
ajbmeb-1016	4	15	the	the	DET
ajbmeb-1016	4	16	auditors	auditor	NOUN
ajbmeb-1016	4	17	'	'	PART
ajbmeb-1016	4	18	report	report	NOUN
ajbmeb-1016	4	19	through	through	ADP
ajbmeb-1016	4	20	its	its	PRON
ajbmeb-1016	4	21	contribution	contribution	NOUN
ajbmeb-1016	4	22	to	to	ADP
ajbmeb-1016	4	23	understanding	understand	VERB
ajbmeb-1016	4	24	the	the	DET
ajbmeb-1016	4	25	unit	unit	NOUN
ajbmeb-1016	4	26	's	's	PART
ajbmeb-1016	4	27	scope	scope	NOUN
ajbmeb-1016	4	28	of	of	ADP
ajbmeb-1016	4	29	work	work	NOUN
ajbmeb-1016	4	30	and	and	CCONJ
ajbmeb-1016	4	31	activity	activity	NOUN
ajbmeb-1016	4	32	,	,	PUNCT
ajbmeb-1016	4	33	identifying	identify	VERB
ajbmeb-1016	4	34	risk	risk	NOUN
ajbmeb-1016	4	35	areas	area	NOUN
ajbmeb-1016	4	36	,	,	PUNCT
ajbmeb-1016	4	37	and	and	CCONJ
ajbmeb-1016	4	38	the	the	DET
ajbmeb-1016	4	39	extent	extent	NOUN
ajbmeb-1016	4	40	to	to	PART
ajbmeb-1016	4	41	which	which	PRON
ajbmeb-1016	4	42	unit	unit	NOUN
ajbmeb-1016	4	43	continuity	continuity	NOUN
ajbmeb-1016	4	44	is	be	AUX
ajbmeb-1016	4	45	possible	possible	ADJ
ajbmeb-1016	4	46	.	.	PUNCT
ajbmeb-1016	5	1	among	among	ADP
ajbmeb-1016	5	2	the	the	DET
ajbmeb-1016	5	3	most	most	ADV
ajbmeb-1016	5	4	important	important	ADJ
ajbmeb-1016	5	5	recommendations	recommendation	NOUN
ajbmeb-1016	5	6	is	be	AUX
ajbmeb-1016	5	7	to	to	PART
ajbmeb-1016	5	8	urge	urge	VERB
ajbmeb-1016	5	9	auditors	auditor	NOUN
ajbmeb-1016	5	10	in	in	ADP
ajbmeb-1016	5	11	the	the	DET
ajbmeb-1016	5	12	public	public	ADJ
ajbmeb-1016	5	13	and	and	CCONJ
ajbmeb-1016	5	14	private	private	ADJ
ajbmeb-1016	5	15	sectors	sector	NOUN
ajbmeb-1016	5	16	to	to	PART
ajbmeb-1016	5	17	increase	increase	VERB
ajbmeb-1016	5	18	cooperation	cooperation	NOUN
ajbmeb-1016	5	19	between	between	ADP
ajbmeb-1016	5	20	them	they	PRON
ajbmeb-1016	5	21	by	by	ADP
ajbmeb-1016	5	22	holding	hold	VERB
ajbmeb-1016	5	23	workshops	workshop	NOUN
ajbmeb-1016	5	24	for	for	ADP
ajbmeb-1016	5	25	academics	academic	NOUN
ajbmeb-1016	5	26	specialized	specialize	VERB
ajbmeb-1016	5	27	in	in	ADP
ajbmeb-1016	5	28	the	the	DET
ajbmeb-1016	5	29	field	field	NOUN
ajbmeb-1016	5	30	of	of	ADP
ajbmeb-1016	5	31	accounting	accounting	NOUN
ajbmeb-1016	5	32	and	and	CCONJ
ajbmeb-1016	5	33	auditing	auditing	NOUN
ajbmeb-1016	5	34	optimally	optimally	ADV
ajbmeb-1016	5	35	,	,	PUNCT
ajbmeb-1016	5	36	improving	improve	VERB
ajbmeb-1016	5	37	the	the	DET
ajbmeb-1016	5	38	performance	performance	NOUN
ajbmeb-1016	5	39	of	of	ADP
ajbmeb-1016	5	40	the	the	DET
ajbmeb-1016	5	41	economic	economic	ADJ
ajbmeb-1016	5	42	unit	unit	NOUN
ajbmeb-1016	5	43	’s	’s	PART
ajbmeb-1016	5	44	work	work	NOUN
ajbmeb-1016	5	45	as	as	ADP
ajbmeb-1016	5	46	a	a	DET
ajbmeb-1016	5	47	whole	whole	NOUN
ajbmeb-1016	5	48	,	,	PUNCT
ajbmeb-1016	5	49	and	and	CCONJ
ajbmeb-1016	5	50	creating	create	VERB
ajbmeb-1016	5	51	and	and	CCONJ
ajbmeb-1016	5	52	enhancing	enhance	VERB
ajbmeb-1016	5	53	the	the	DET
ajbmeb-1016	5	54	added	add	VERB
ajbmeb-1016	5	55	value	value	NOUN
ajbmeb-1016	5	56	of	of	ADP
ajbmeb-1016	5	57	the	the	DET
ajbmeb-1016	5	58	economic	economic	ADJ
ajbmeb-1016	5	59	unit	unit	NOUN
ajbmeb-1016	5	60	and	and	CCONJ
ajbmeb-1016	5	61	reducing	reduce	VERB
ajbmeb-1016	5	62	its	its	PRON
ajbmeb-1016	5	63	risks	risk	NOUN
ajbmeb-1016	5	64	that	that	PRON
ajbmeb-1016	5	65	affect	affect	VERB
ajbmeb-1016	5	66	the	the	DET
ajbmeb-1016	5	67	quality	quality	NOUN
ajbmeb-1016	5	68	of	of	ADP
ajbmeb-1016	5	69	auditing	auditing	NOUN
ajbmeb-1016	5	70	.	.	PUNCT
ajbmeb-1016	6	1	furthermore	furthermore	ADV
ajbmeb-1016	6	2	,	,	PUNCT
ajbmeb-1016	6	3	work	work	VERB
ajbmeb-1016	6	4	to	to	PART
ajbmeb-1016	6	5	link	link	VERB
ajbmeb-1016	6	6	the	the	DET
ajbmeb-1016	6	7	audit	audit	NOUN
ajbmeb-1016	6	8	and	and	CCONJ
ajbmeb-1016	6	9	internal	internal	PROPN
ajbmeb-1016	6	10	control	control	PROPN
ajbmeb-1016	6	11	department	department	PROPN
ajbmeb-1016	6	12	with	with	ADP
ajbmeb-1016	6	13	the	the	DET
ajbmeb-1016	6	14	company	company	NOUN
ajbmeb-1016	6	15	's	's	PART
ajbmeb-1016	6	16	board	board	NOUN
ajbmeb-1016	6	17	of	of	ADP
ajbmeb-1016	6	18	directors	director	NOUN
ajbmeb-1016	6	19	,	,	PUNCT
ajbmeb-1016	6	20	which	which	PRON
ajbmeb-1016	6	21	provides	provide	VERB
ajbmeb-1016	6	22	a	a	DET
ajbmeb-1016	6	23	degree	degree	NOUN
ajbmeb-1016	6	24	of	of	ADP
ajbmeb-1016	6	25	organizational	organizational	ADJ
ajbmeb-1016	6	26	independence	independence	NOUN
ajbmeb-1016	6	27	according	accord	VERB
ajbmeb-1016	6	28	to	to	ADP
ajbmeb-1016	6	29	the	the	DET
ajbmeb-1016	6	30	international	international	ADJ
ajbmeb-1016	6	31	standards	standard	NOUN
ajbmeb-1016	6	32	for	for	ADP
ajbmeb-1016	6	33	auditing	auditing	NOUN
ajbmeb-1016	6	34	isa	isa	NOUN
ajbmeb-1016	6	35	standard	standard	PROPN
ajbmeb-1016	6	36	1110	1110	NUM
ajbmeb-1016	6	37	,	,	PUNCT
ajbmeb-1016	6	38	thus	thus	ADV
ajbmeb-1016	6	39	guarantees	guarantee	VERB
ajbmeb-1016	6	40	the	the	DET
ajbmeb-1016	6	41	objectivity	objectivity	NOUN
ajbmeb-1016	6	42	of	of	ADP
ajbmeb-1016	6	43	the	the	DET
ajbmeb-1016	6	44	opinion	opinion	NOUN
ajbmeb-1016	6	45	presented	present	VERB
ajbmeb-1016	6	46	.	.	PUNCT
ajbmeb-1016	7	1	audit	audit	NOUN
ajbmeb-1016	7	2	risk	risk	NOUN
ajbmeb-1016	7	3	;	;	PUNCT
ajbmeb-1016	7	4	inevitability	inevitability	NOUN
ajbmeb-1016	7	5	risk	risk	NOUN
ajbmeb-1016	7	6	;	;	PUNCT
ajbmeb-1016	7	7	control	control	NOUN
ajbmeb-1016	7	8	risk	risk	NOUN
ajbmeb-1016	7	9	;	;	PUNCT
ajbmeb-1016	7	10	discovery	discovery	NOUN
ajbmeb-1016	7	11	risk	risk	NOUN
ajbmeb-1016	7	12	;	;	PUNCT
ajbmeb-1016	7	13	audit	audit	NOUN
ajbmeb-1016	7	14	quality	quality	NOUN
ajbmeb-1016	7	15	.	.	PUNCT
ajbmeb-1016	8	1	introduction	introduction	NOUN
ajbmeb-1016	8	2	:	:	PUNCT
ajbmeb-1016	8	3	the	the	DET
ajbmeb-1016	8	4	audit	audit	NOUN
ajbmeb-1016	8	5	profession	profession	NOUN
ajbmeb-1016	8	6	derives	derive	VERB
ajbmeb-1016	8	7	its	its	PRON
ajbmeb-1016	8	8	strength	strength	NOUN
ajbmeb-1016	8	9	by	by	ADP
ajbmeb-1016	8	10	expressing	express	VERB
ajbmeb-1016	8	11	truthfully	truthfully	ADV
ajbmeb-1016	8	12	and	and	CCONJ
ajbmeb-1016	8	13	fairly	fairly	ADV
ajbmeb-1016	8	14	in	in	ADP
ajbmeb-1016	8	15	reporting	report	VERB
ajbmeb-1016	8	16	appropriate	appropriate	ADJ
ajbmeb-1016	8	17	and	and	CCONJ
ajbmeb-1016	8	18	very	very	ADV
ajbmeb-1016	8	19	honest	honest	ADJ
ajbmeb-1016	8	20	financial	financial	ADJ
ajbmeb-1016	8	21	disclosures	disclosure	NOUN
ajbmeb-1016	8	22	in	in	ADP
ajbmeb-1016	8	23	representations	representation	NOUN
ajbmeb-1016	8	24	of	of	ADP
ajbmeb-1016	8	25	disclosures	disclosure	NOUN
ajbmeb-1016	8	26	to	to	PART
ajbmeb-1016	8	27	provide	provide	VERB
ajbmeb-1016	8	28	users	user	NOUN
ajbmeb-1016	8	29	with	with	ADP
ajbmeb-1016	8	30	high	high	ADJ
ajbmeb-1016	8	31	-	-	PUNCT
ajbmeb-1016	8	32	quality	quality	NOUN
ajbmeb-1016	8	33	information	information	NOUN
ajbmeb-1016	8	34	,	,	PUNCT
ajbmeb-1016	8	35	on	on	ADP
ajbmeb-1016	8	36	which	which	PRON
ajbmeb-1016	8	37	many	many	ADJ
ajbmeb-1016	8	38	economic	economic	ADJ
ajbmeb-1016	8	39	decisions	decision	NOUN
ajbmeb-1016	8	40	depend	depend	VERB
ajbmeb-1016	8	41	greatly	greatly	ADV
ajbmeb-1016	8	42	;	;	PUNCT
ajbmeb-1016	8	43	also	also	ADV
ajbmeb-1016	8	44	,	,	PUNCT
ajbmeb-1016	8	45	the	the	DET
ajbmeb-1016	8	46	auditing	auditing	NOUN
ajbmeb-1016	8	47	profession	profession	NOUN
ajbmeb-1016	8	48	faces	face	VERB
ajbmeb-1016	8	49	risks	risk	NOUN
ajbmeb-1016	8	50	and	and	CCONJ
ajbmeb-1016	8	51	technical	technical	ADJ
ajbmeb-1016	8	52	opinion	opinion	NOUN
ajbmeb-1016	8	53	appears	appear	VERB
ajbmeb-1016	8	54	in	in	ADP
ajbmeb-1016	8	55	the	the	DET
ajbmeb-1016	8	56	financial	financial	ADJ
ajbmeb-1016	8	57	statements	statement	NOUN
ajbmeb-1016	8	58	,	,	PUNCT
ajbmeb-1016	8	59	which	which	PRON
ajbmeb-1016	8	60	may	may	AUX
ajbmeb-1016	8	61	expose	expose	VERB
ajbmeb-1016	8	62	many	many	ADJ
ajbmeb-1016	8	63	auditors	auditor	NOUN
ajbmeb-1016	8	64	to	to	ADP
ajbmeb-1016	8	65	multiple	multiple	ADJ
ajbmeb-1016	8	66	risks	risk	NOUN
ajbmeb-1016	8	67	,	,	PUNCT
ajbmeb-1016	8	68	as	as	SCONJ
ajbmeb-1016	8	69	any	any	DET
ajbmeb-1016	8	70	audit	audit	NOUN
ajbmeb-1016	8	71	process	process	NOUN
ajbmeb-1016	8	72	is	be	AUX
ajbmeb-1016	8	73	fraught	fraught	ADJ
ajbmeb-1016	8	74	with	with	ADP
ajbmeb-1016	8	75	many	many	ADJ
ajbmeb-1016	8	76	risks	risk	NOUN
ajbmeb-1016	8	77	,	,	PUNCT
ajbmeb-1016	8	78	and	and	CCONJ
ajbmeb-1016	8	79	these	these	DET
ajbmeb-1016	8	80	risks	risk	NOUN
ajbmeb-1016	8	81	have	have	AUX
ajbmeb-1016	8	82	become	become	VERB
ajbmeb-1016	8	83	a	a	DET
ajbmeb-1016	8	84	fait	fait	ADJ
ajbmeb-1016	8	85	american	american	PROPN
ajbmeb-1016	8	86	journal	journal	PROPN
ajbmeb-1016	8	87	of	of	ADP
ajbmeb-1016	8	88	business	business	NOUN
ajbmeb-1016	8	89	management	management	NOUN
ajbmeb-1016	8	90	,	,	PUNCT
ajbmeb-1016	8	91	economics	economic	NOUN
ajbmeb-1016	8	92	and	and	CCONJ
ajbmeb-1016	8	93	banking	banking	NOUN
ajbmeb-1016	8	94	volume	volume	NOUN
ajbmeb-1016	8	95	13	13	NUM
ajbmeb-1016	8	96	june	june	PROPN
ajbmeb-1016	8	97	,	,	PUNCT
ajbmeb-1016	8	98	2023	2023	NUM
ajbmeb-1016	8	99	p	p	NOUN
ajbmeb-1016	8	100	a	a	DET
ajbmeb-1016	8	101	g	g	NOUN
ajbmeb-1016	8	102	e	e	NOUN
ajbmeb-1016	8	103	|	|	NOUN
ajbmeb-1016	8	104	124	124	NUM
ajbmeb-1016	8	105	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1016	8	106	accompli	accompli	NOUN
ajbmeb-1016	8	107	that	that	PRON
ajbmeb-1016	8	108	threatens	threaten	VERB
ajbmeb-1016	8	109	the	the	DET
ajbmeb-1016	8	110	results	result	NOUN
ajbmeb-1016	8	111	of	of	ADP
ajbmeb-1016	8	112	the	the	DET
ajbmeb-1016	8	113	final	final	ADJ
ajbmeb-1016	8	114	auditor	auditor	NOUN
ajbmeb-1016	8	115	’s	’s	PART
ajbmeb-1016	8	116	work	work	NOUN
ajbmeb-1016	8	117	and	and	CCONJ
ajbmeb-1016	8	118	is	be	AUX
ajbmeb-1016	8	119	reflected	reflect	VERB
ajbmeb-1016	8	120	in	in	ADP
ajbmeb-1016	8	121	the	the	DET
ajbmeb-1016	8	122	result	result	NOUN
ajbmeb-1016	8	123	of	of	ADP
ajbmeb-1016	8	124	the	the	DET
ajbmeb-1016	8	125	submitted	submit	VERB
ajbmeb-1016	8	126	report	report	NOUN
ajbmeb-1016	8	127	,	,	PUNCT
ajbmeb-1016	8	128	so	so	SCONJ
ajbmeb-1016	8	129	it	it	PRON
ajbmeb-1016	8	130	should	should	AUX
ajbmeb-1016	8	131	identify	identify	VERB
ajbmeb-1016	8	132	them	they	PRON
ajbmeb-1016	8	133	and	and	CCONJ
ajbmeb-1016	8	134	the	the	DET
ajbmeb-1016	8	135	factors	factor	NOUN
ajbmeb-1016	8	136	influencing	influence	VERB
ajbmeb-1016	8	137	them	they	PRON
ajbmeb-1016	8	138	to	to	PART
ajbmeb-1016	8	139	estimate	estimate	VERB
ajbmeb-1016	8	140	the	the	DET
ajbmeb-1016	8	141	degree	degree	NOUN
ajbmeb-1016	8	142	of	of	ADP
ajbmeb-1016	8	143	risk	risk	NOUN
ajbmeb-1016	8	144	and	and	CCONJ
ajbmeb-1016	8	145	identify	identify	VERB
ajbmeb-1016	8	146	the	the	DET
ajbmeb-1016	8	147	areas	area	NOUN
ajbmeb-1016	8	148	in	in	ADP
ajbmeb-1016	8	149	which	which	PRON
ajbmeb-1016	8	150	it	it	PRON
ajbmeb-1016	8	151	rises	rise	VERB
ajbmeb-1016	8	152	,	,	PUNCT
ajbmeb-1016	8	153	and	and	CCONJ
ajbmeb-1016	8	154	take	take	VERB
ajbmeb-1016	8	155	the	the	DET
ajbmeb-1016	8	156	estimated	estimate	VERB
ajbmeb-1016	8	157	levels	level	NOUN
ajbmeb-1016	8	158	into	into	ADP
ajbmeb-1016	8	159	account	account	NOUN
ajbmeb-1016	8	160	when	when	SCONJ
ajbmeb-1016	8	161	planning	plan	VERB
ajbmeb-1016	8	162	and	and	CCONJ
ajbmeb-1016	8	163	implementing	implement	VERB
ajbmeb-1016	8	164	the	the	DET
ajbmeb-1016	8	165	audit	audit	NOUN
ajbmeb-1016	8	166	work	work	NOUN
ajbmeb-1016	8	167	,	,	PUNCT
ajbmeb-1016	8	168	and	and	CCONJ
ajbmeb-1016	8	169	take	take	VERB
ajbmeb-1016	8	170	everything	everything	PRON
ajbmeb-1016	8	171	that	that	PRON
ajbmeb-1016	8	172	would	would	AUX
ajbmeb-1016	8	173	reduce	reduce	VERB
ajbmeb-1016	8	174	its	its	PRON
ajbmeb-1016	8	175	impact	impact	NOUN
ajbmeb-1016	8	176	on	on	ADP
ajbmeb-1016	8	177	the	the	DET
ajbmeb-1016	8	178	quality	quality	NOUN
ajbmeb-1016	8	179	of	of	ADP
ajbmeb-1016	8	180	the	the	DET
ajbmeb-1016	8	181	audit	audit	NOUN
ajbmeb-1016	8	182	.	.	PUNCT
ajbmeb-1016	9	1	therefore	therefore	ADV
ajbmeb-1016	9	2	,	,	PUNCT
ajbmeb-1016	9	3	the	the	DET
ajbmeb-1016	9	4	audit	audit	NOUN
ajbmeb-1016	9	5	must	must	AUX
ajbmeb-1016	9	6	be	be	AUX
ajbmeb-1016	9	7	done	do	VERB
ajbmeb-1016	9	8	with	with	ADP
ajbmeb-1016	9	9	high	high	ADJ
ajbmeb-1016	9	10	quality	quality	NOUN
ajbmeb-1016	9	11	,	,	PUNCT
ajbmeb-1016	9	12	and	and	CCONJ
ajbmeb-1016	9	13	there	there	PRON
ajbmeb-1016	9	14	must	must	AUX
ajbmeb-1016	9	15	be	be	AUX
ajbmeb-1016	9	16	flexibility	flexibility	NOUN
ajbmeb-1016	9	17	,	,	PUNCT
ajbmeb-1016	9	18	and	and	CCONJ
ajbmeb-1016	9	19	the	the	DET
ajbmeb-1016	9	20	laws	law	NOUN
ajbmeb-1016	9	21	allow	allow	VERB
ajbmeb-1016	9	22	the	the	DET
ajbmeb-1016	9	23	issuance	issuance	NOUN
ajbmeb-1016	9	24	of	of	ADP
ajbmeb-1016	9	25	instructions	instruction	NOUN
ajbmeb-1016	9	26	restricting	restrict	VERB
ajbmeb-1016	9	27	the	the	DET
ajbmeb-1016	9	28	origin	origin	NOUN
ajbmeb-1016	9	29	of	of	ADP
ajbmeb-1016	9	30	these	these	DET
ajbmeb-1016	9	31	laws	law	NOUN
ajbmeb-1016	9	32	.	.	PUNCT
ajbmeb-1016	10	1	the	the	DET
ajbmeb-1016	10	2	first	first	ADJ
ajbmeb-1016	10	3	axis	axis	NOUN
ajbmeb-1016	10	4	/	/	SYM
ajbmeb-1016	10	5	research	research	NOUN
ajbmeb-1016	10	6	methodology	methodology	NOUN
ajbmeb-1016	10	7	first	first	ADV
ajbmeb-1016	10	8	:	:	PUNCT
ajbmeb-1016	10	9	the	the	DET
ajbmeb-1016	10	10	research	research	NOUN
ajbmeb-1016	10	11	problem	problem	NOUN
ajbmeb-1016	10	12	despite	despite	SCONJ
ajbmeb-1016	10	13	the	the	DET
ajbmeb-1016	10	14	efforts	effort	NOUN
ajbmeb-1016	10	15	made	make	VERB
ajbmeb-1016	10	16	by	by	ADP
ajbmeb-1016	10	17	the	the	DET
ajbmeb-1016	10	18	auditors	auditor	NOUN
ajbmeb-1016	10	19	that	that	PRON
ajbmeb-1016	10	20	seek	seek	VERB
ajbmeb-1016	10	21	to	to	PART
ajbmeb-1016	10	22	improve	improve	VERB
ajbmeb-1016	10	23	the	the	DET
ajbmeb-1016	10	24	level	level	NOUN
ajbmeb-1016	10	25	of	of	ADP
ajbmeb-1016	10	26	audit	audit	NOUN
ajbmeb-1016	10	27	quality	quality	NOUN
ajbmeb-1016	10	28	to	to	PART
ajbmeb-1016	10	29	obtain	obtain	VERB
ajbmeb-1016	10	30	the	the	DET
ajbmeb-1016	10	31	satisfaction	satisfaction	NOUN
ajbmeb-1016	10	32	of	of	ADP
ajbmeb-1016	10	33	all	all	DET
ajbmeb-1016	10	34	parties	party	NOUN
ajbmeb-1016	10	35	using	use	VERB
ajbmeb-1016	10	36	the	the	DET
ajbmeb-1016	10	37	financial	financial	ADJ
ajbmeb-1016	10	38	statements	statement	NOUN
ajbmeb-1016	10	39	,	,	PUNCT
ajbmeb-1016	10	40	there	there	PRON
ajbmeb-1016	10	41	are	be	VERB
ajbmeb-1016	10	42	complaints	complaint	NOUN
ajbmeb-1016	10	43	by	by	ADP
ajbmeb-1016	10	44	the	the	DET
ajbmeb-1016	10	45	users	user	NOUN
ajbmeb-1016	10	46	of	of	ADP
ajbmeb-1016	10	47	the	the	DET
ajbmeb-1016	10	48	financial	financial	ADJ
ajbmeb-1016	10	49	statements	statement	NOUN
ajbmeb-1016	10	50	represented	represent	VERB
ajbmeb-1016	10	51	in	in	ADP
ajbmeb-1016	10	52	their	their	PRON
ajbmeb-1016	10	53	dissatisfaction	dissatisfaction	NOUN
ajbmeb-1016	10	54	with	with	ADP
ajbmeb-1016	10	55	the	the	DET
ajbmeb-1016	10	56	level	level	NOUN
ajbmeb-1016	10	57	of	of	ADP
ajbmeb-1016	10	58	service	service	NOUN
ajbmeb-1016	10	59	provided	provide	VERB
ajbmeb-1016	10	60	by	by	ADP
ajbmeb-1016	10	61	some	some	DET
ajbmeb-1016	10	62	auditing	auditing	NOUN
ajbmeb-1016	10	63	firms	firm	NOUN
ajbmeb-1016	10	64	.	.	PUNCT
ajbmeb-1016	11	1	the	the	DET
ajbmeb-1016	11	2	auditor	auditor	NOUN
ajbmeb-1016	11	3	is	be	AUX
ajbmeb-1016	11	4	exposed	expose	VERB
ajbmeb-1016	11	5	to	to	ADP
ajbmeb-1016	11	6	the	the	DET
ajbmeb-1016	11	7	risk	risk	NOUN
ajbmeb-1016	11	8	of	of	ADP
ajbmeb-1016	11	9	litigation	litigation	NOUN
ajbmeb-1016	11	10	for	for	ADP
ajbmeb-1016	11	11	failing	fail	VERB
ajbmeb-1016	11	12	to	to	PART
ajbmeb-1016	11	13	detect	detect	VERB
ajbmeb-1016	11	14	misrepresentation	misrepresentation	NOUN
ajbmeb-1016	11	15	in	in	ADP
ajbmeb-1016	11	16	the	the	DET
ajbmeb-1016	11	17	financial	financial	ADJ
ajbmeb-1016	11	18	statements	statement	NOUN
ajbmeb-1016	11	19	or	or	CCONJ
ajbmeb-1016	11	20	to	to	PART
ajbmeb-1016	11	21	indicate	indicate	VERB
ajbmeb-1016	11	22	the	the	DET
ajbmeb-1016	11	23	company	company	NOUN
ajbmeb-1016	11	24	's	's	PART
ajbmeb-1016	11	25	failure	failure	NOUN
ajbmeb-1016	11	26	to	to	PART
ajbmeb-1016	11	27	achieve	achieve	VERB
ajbmeb-1016	11	28	continuity	continuity	NOUN
ajbmeb-1016	11	29	and	and	CCONJ
ajbmeb-1016	11	30	its	its	PRON
ajbmeb-1016	11	31	objectives	objective	NOUN
ajbmeb-1016	11	32	.	.	PUNCT
ajbmeb-1016	12	1	all	all	PRON
ajbmeb-1016	12	2	that	that	PRON
ajbmeb-1016	12	3	is	be	AUX
ajbmeb-1016	12	4	new	new	ADJ
ajbmeb-1016	12	5	in	in	ADP
ajbmeb-1016	12	6	the	the	DET
ajbmeb-1016	12	7	auditing	auditing	NOUN
ajbmeb-1016	12	8	profession	profession	NOUN
ajbmeb-1016	12	9	contributes	contribute	VERB
ajbmeb-1016	12	10	to	to	ADP
ajbmeb-1016	12	11	improving	improve	VERB
ajbmeb-1016	12	12	auditing	auditing	NOUN
ajbmeb-1016	12	13	quality	quality	NOUN
ajbmeb-1016	12	14	.	.	PUNCT
ajbmeb-1016	13	1	the	the	DET
ajbmeb-1016	13	2	research	research	NOUN
ajbmeb-1016	13	3	problem	problem	NOUN
ajbmeb-1016	13	4	can	can	AUX
ajbmeb-1016	13	5	be	be	AUX
ajbmeb-1016	13	6	identified	identify	VERB
ajbmeb-1016	13	7	in	in	ADP
ajbmeb-1016	13	8	"	"	PUNCT
ajbmeb-1016	13	9	the	the	DET
ajbmeb-1016	13	10	impact	impact	NOUN
ajbmeb-1016	13	11	of	of	ADP
ajbmeb-1016	13	12	auditing	auditing	NOUN
ajbmeb-1016	13	13	profession	profession	NOUN
ajbmeb-1016	13	14	risks	risk	NOUN
ajbmeb-1016	13	15	in	in	ADP
ajbmeb-1016	13	16	improving	improve	VERB
ajbmeb-1016	13	17	auditing	auditing	NOUN
ajbmeb-1016	13	18	quality	quality	NOUN
ajbmeb-1016	13	19	.	.	PUNCT
ajbmeb-1016	13	20	"	"	PUNCT
ajbmeb-1016	14	1	second	second	ADV
ajbmeb-1016	14	2	:	:	PUNCT
ajbmeb-1016	14	3	the	the	DET
ajbmeb-1016	14	4	importance	importance	NOUN
ajbmeb-1016	14	5	of	of	ADP
ajbmeb-1016	14	6	research	research	NOUN
ajbmeb-1016	14	7	the	the	DET
ajbmeb-1016	14	8	main	main	ADJ
ajbmeb-1016	14	9	purpose	purpose	NOUN
ajbmeb-1016	14	10	of	of	ADP
ajbmeb-1016	14	11	the	the	DET
ajbmeb-1016	14	12	research	research	NOUN
ajbmeb-1016	14	13	is	be	AUX
ajbmeb-1016	14	14	concentrated	concentrate	VERB
ajbmeb-1016	14	15	on	on	ADP
ajbmeb-1016	14	16	identifying	identify	VERB
ajbmeb-1016	14	17	the	the	DET
ajbmeb-1016	14	18	nature	nature	NOUN
ajbmeb-1016	14	19	of	of	ADP
ajbmeb-1016	14	20	the	the	DET
ajbmeb-1016	14	21	risks	risk	NOUN
ajbmeb-1016	14	22	of	of	ADP
ajbmeb-1016	14	23	the	the	DET
ajbmeb-1016	14	24	auditing	auditing	NOUN
ajbmeb-1016	14	25	profession	profession	NOUN
ajbmeb-1016	14	26	by	by	ADP
ajbmeb-1016	14	27	achieving	achieve	VERB
ajbmeb-1016	14	28	the	the	DET
ajbmeb-1016	14	29	following	follow	VERB
ajbmeb-1016	14	30	objectives	objective	NOUN
ajbmeb-1016	14	31	:	:	PUNCT
ajbmeb-1016	14	32	1	1	X
ajbmeb-1016	14	33	)	)	PUNCT
ajbmeb-1016	14	34	determining	determine	VERB
ajbmeb-1016	14	35	the	the	DET
ajbmeb-1016	14	36	positive	positive	ADJ
ajbmeb-1016	14	37	and	and	CCONJ
ajbmeb-1016	14	38	negative	negative	ADJ
ajbmeb-1016	14	39	effects	effect	NOUN
ajbmeb-1016	14	40	on	on	ADP
ajbmeb-1016	14	41	audit	audit	NOUN
ajbmeb-1016	14	42	quality	quality	NOUN
ajbmeb-1016	14	43	in	in	ADP
ajbmeb-1016	14	44	reducing	reduce	VERB
ajbmeb-1016	14	45	the	the	DET
ajbmeb-1016	14	46	impact	impact	NOUN
ajbmeb-1016	14	47	of	of	ADP
ajbmeb-1016	14	48	audit	audit	NOUN
ajbmeb-1016	14	49	risks	risk	NOUN
ajbmeb-1016	14	50	in	in	ADP
ajbmeb-1016	14	51	iraqi	iraqi	ADJ
ajbmeb-1016	14	52	auditing	auditing	NOUN
ajbmeb-1016	14	53	firms	firm	NOUN
ajbmeb-1016	14	54	.	.	PUNCT
ajbmeb-1016	15	1	2	2	X
ajbmeb-1016	15	2	)	)	PUNCT
ajbmeb-1016	15	3	expanding	expand	VERB
ajbmeb-1016	15	4	the	the	DET
ajbmeb-1016	15	5	scope	scope	NOUN
ajbmeb-1016	15	6	of	of	ADP
ajbmeb-1016	15	7	the	the	DET
ajbmeb-1016	15	8	auditor	auditor	NOUN
ajbmeb-1016	15	9	's	's	PART
ajbmeb-1016	15	10	focus	focus	NOUN
ajbmeb-1016	15	11	from	from	ADP
ajbmeb-1016	15	12	audit	audit	NOUN
ajbmeb-1016	15	13	risks	risk	NOUN
ajbmeb-1016	15	14	,	,	PUNCT
ajbmeb-1016	15	15	referred	refer	VERB
ajbmeb-1016	15	16	to	to	ADP
ajbmeb-1016	15	17	as	as	ADP
ajbmeb-1016	15	18	a	a	DET
ajbmeb-1016	15	19	deviation	deviation	NOUN
ajbmeb-1016	15	20	in	in	ADP
ajbmeb-1016	15	21	the	the	DET
ajbmeb-1016	15	22	financial	financial	ADJ
ajbmeb-1016	15	23	statements	statement	NOUN
ajbmeb-1016	15	24	,	,	PUNCT
ajbmeb-1016	15	25	to	to	ADP
ajbmeb-1016	15	26	professional	professional	ADJ
ajbmeb-1016	15	27	risks	risk	NOUN
ajbmeb-1016	15	28	that	that	PRON
ajbmeb-1016	15	29	make	make	VERB
ajbmeb-1016	15	30	the	the	DET
ajbmeb-1016	15	31	company	company	NOUN
ajbmeb-1016	15	32	fail	fail	VERB
ajbmeb-1016	15	33	to	to	PART
ajbmeb-1016	15	34	achieve	achieve	VERB
ajbmeb-1016	15	35	its	its	PRON
ajbmeb-1016	15	36	objectives	objective	NOUN
ajbmeb-1016	15	37	.	.	PUNCT
ajbmeb-1016	16	1	third	third	ADJ
ajbmeb-1016	16	2	:	:	PUNCT
ajbmeb-1016	16	3	research	research	NOUN
ajbmeb-1016	16	4	objectives	objective	VERB
ajbmeb-1016	16	5	the	the	DET
ajbmeb-1016	16	6	main	main	ADJ
ajbmeb-1016	16	7	objective	objective	NOUN
ajbmeb-1016	16	8	of	of	ADP
ajbmeb-1016	16	9	the	the	DET
ajbmeb-1016	16	10	research	research	NOUN
ajbmeb-1016	16	11	can	can	AUX
ajbmeb-1016	16	12	be	be	AUX
ajbmeb-1016	16	13	identified	identify	VERB
ajbmeb-1016	16	14	as	as	ADP
ajbmeb-1016	16	15	reducing	reduce	VERB
ajbmeb-1016	16	16	the	the	DET
ajbmeb-1016	16	17	risks	risk	NOUN
ajbmeb-1016	16	18	of	of	ADP
ajbmeb-1016	16	19	the	the	DET
ajbmeb-1016	16	20	auditing	auditing	NOUN
ajbmeb-1016	16	21	profession	profession	NOUN
ajbmeb-1016	16	22	and	and	CCONJ
ajbmeb-1016	16	23	its	its	PRON
ajbmeb-1016	16	24	impact	impact	NOUN
ajbmeb-1016	16	25	on	on	ADP
ajbmeb-1016	16	26	the	the	DET
ajbmeb-1016	16	27	quality	quality	NOUN
ajbmeb-1016	16	28	of	of	ADP
ajbmeb-1016	16	29	auditing	auditing	NOUN
ajbmeb-1016	16	30	,	,	PUNCT
ajbmeb-1016	16	31	and	and	CCONJ
ajbmeb-1016	16	32	the	the	DET
ajbmeb-1016	16	33	following	follow	VERB
ajbmeb-1016	16	34	objectives	objective	NOUN
ajbmeb-1016	16	35	are	be	AUX
ajbmeb-1016	16	36	included	include	VERB
ajbmeb-1016	16	37	:	:	PUNCT
ajbmeb-1016	16	38	1	1	X
ajbmeb-1016	16	39	)	)	PUNCT
ajbmeb-1016	16	40	studying	study	VERB
ajbmeb-1016	16	41	and	and	CCONJ
ajbmeb-1016	16	42	analyzing	analyze	VERB
ajbmeb-1016	16	43	the	the	DET
ajbmeb-1016	16	44	risks	risk	NOUN
ajbmeb-1016	16	45	of	of	ADP
ajbmeb-1016	16	46	the	the	DET
ajbmeb-1016	16	47	auditing	auditing	NOUN
ajbmeb-1016	16	48	profession	profession	NOUN
ajbmeb-1016	16	49	and	and	CCONJ
ajbmeb-1016	16	50	limiting	limit	VERB
ajbmeb-1016	16	51	them	they	PRON
ajbmeb-1016	16	52	through	through	ADP
ajbmeb-1016	16	53	the	the	DET
ajbmeb-1016	16	54	auditor	auditor	NOUN
ajbmeb-1016	16	55	carrying	carry	VERB
ajbmeb-1016	16	56	out	out	ADP
ajbmeb-1016	16	57	analytical	analytical	ADJ
ajbmeb-1016	16	58	and	and	CCONJ
ajbmeb-1016	16	59	detailed	detailed	ADJ
ajbmeb-1016	16	60	procedures	procedure	NOUN
ajbmeb-1016	16	61	in	in	ADP
ajbmeb-1016	16	62	the	the	DET
ajbmeb-1016	16	63	auditing	auditing	NOUN
ajbmeb-1016	16	64	process	process	NOUN
ajbmeb-1016	16	65	.	.	PUNCT
ajbmeb-1016	17	1	2	2	X
ajbmeb-1016	17	2	)	)	PUNCT
ajbmeb-1016	17	3	identifying	identify	VERB
ajbmeb-1016	17	4	the	the	DET
ajbmeb-1016	17	5	most	most	ADV
ajbmeb-1016	17	6	important	important	ADJ
ajbmeb-1016	17	7	recent	recent	ADJ
ajbmeb-1016	17	8	trends	trend	NOUN
ajbmeb-1016	17	9	in	in	ADP
ajbmeb-1016	17	10	light	light	NOUN
ajbmeb-1016	17	11	of	of	ADP
ajbmeb-1016	17	12	the	the	DET
ajbmeb-1016	17	13	practices	practice	NOUN
ajbmeb-1016	17	14	and	and	CCONJ
ajbmeb-1016	17	15	international	international	ADJ
ajbmeb-1016	17	16	standards	standard	NOUN
ajbmeb-1016	17	17	,	,	PUNCT
ajbmeb-1016	17	18	the	the	DET
ajbmeb-1016	17	19	variables	variable	NOUN
ajbmeb-1016	17	20	of	of	ADP
ajbmeb-1016	17	21	research	research	NOUN
ajbmeb-1016	17	22	,	,	PUNCT
ajbmeb-1016	17	23	the	the	DET
ajbmeb-1016	17	24	risks	risk	NOUN
ajbmeb-1016	17	25	of	of	ADP
ajbmeb-1016	17	26	the	the	DET
ajbmeb-1016	17	27	auditing	auditing	NOUN
ajbmeb-1016	17	28	profession	profession	NOUN
ajbmeb-1016	17	29	and	and	CCONJ
ajbmeb-1016	17	30	the	the	DET
ajbmeb-1016	17	31	quality	quality	NOUN
ajbmeb-1016	17	32	of	of	ADP
ajbmeb-1016	17	33	auditing	auditing	NOUN
ajbmeb-1016	17	34	.	.	PUNCT
ajbmeb-1016	18	1	fourth	fourth	ADV
ajbmeb-1016	18	2	:	:	PUNCT
ajbmeb-1016	18	3	the	the	DET
ajbmeb-1016	18	4	research	research	NOUN
ajbmeb-1016	18	5	hypothesis	hypothesis	NOUN
ajbmeb-1016	18	6	the	the	DET
ajbmeb-1016	18	7	research	research	NOUN
ajbmeb-1016	18	8	hypothesis	hypothesis	NOUN
ajbmeb-1016	18	9	can	can	AUX
ajbmeb-1016	18	10	be	be	AUX
ajbmeb-1016	18	11	defined	define	VERB
ajbmeb-1016	18	12	as	as	SCONJ
ajbmeb-1016	18	13	follows	follow	VERB
ajbmeb-1016	18	14	:	:	PUNCT
ajbmeb-1016	18	15	"	"	PUNCT
ajbmeb-1016	18	16	there	there	PRON
ajbmeb-1016	18	17	is	be	VERB
ajbmeb-1016	18	18	a	a	DET
ajbmeb-1016	18	19	significant	significant	ADJ
ajbmeb-1016	18	20	effect	effect	NOUN
ajbmeb-1016	18	21	of	of	ADP
ajbmeb-1016	18	22	risks	risk	NOUN
ajbmeb-1016	18	23	of	of	ADP
ajbmeb-1016	18	24	the	the	DET
ajbmeb-1016	18	25	auditing	auditing	NOUN
ajbmeb-1016	18	26	profession	profession	NOUN
ajbmeb-1016	18	27	in	in	ADP
ajbmeb-1016	18	28	improving	improve	VERB
ajbmeb-1016	18	29	auditing	auditing	NOUN
ajbmeb-1016	18	30	quality	quality	NOUN
ajbmeb-1016	18	31	.	.	PUNCT
ajbmeb-1016	18	32	"	"	PUNCT
ajbmeb-1016	19	1	the	the	DET
ajbmeb-1016	19	2	research	research	NOUN
ajbmeb-1016	19	3	sample	sample	NOUN
ajbmeb-1016	19	4	:	:	PUNCT
ajbmeb-1016	19	5	the	the	DET
ajbmeb-1016	19	6	research	research	NOUN
ajbmeb-1016	19	7	sample	sample	NOUN
ajbmeb-1016	19	8	was	be	AUX
ajbmeb-1016	19	9	represented	represent	VERB
ajbmeb-1016	19	10	by	by	ADP
ajbmeb-1016	19	11	(	(	PUNCT
ajbmeb-1016	19	12	the	the	DET
ajbmeb-1016	19	13	general	general	ADJ
ajbmeb-1016	19	14	company	company	NOUN
ajbmeb-1016	19	15	for	for	ADP
ajbmeb-1016	19	16	electric	electric	ADJ
ajbmeb-1016	19	17	power	power	NOUN
ajbmeb-1016	19	18	production	production	NOUN
ajbmeb-1016	19	19	/	/	SYM
ajbmeb-1016	19	20	southern	southern	ADJ
ajbmeb-1016	19	21	region	region	NOUN
ajbmeb-1016	19	22	)	)	PUNCT
ajbmeb-1016	19	23	,	,	PUNCT
ajbmeb-1016	19	24	as	as	SCONJ
ajbmeb-1016	19	25	it	it	PRON
ajbmeb-1016	19	26	approved	approve	VERB
ajbmeb-1016	19	27	a	a	DET
ajbmeb-1016	19	28	number	number	NOUN
ajbmeb-1016	19	29	of	of	ADP
ajbmeb-1016	19	30	auditors	auditor	NOUN
ajbmeb-1016	19	31	'	'	PART
ajbmeb-1016	19	32	reports	report	NOUN
ajbmeb-1016	19	33	in	in	ADP
ajbmeb-1016	19	34	the	the	DET
ajbmeb-1016	19	35	concerned	concerned	ADJ
ajbmeb-1016	19	36	company	company	NOUN
ajbmeb-1016	19	37	issued	issue	VERB
ajbmeb-1016	19	38	by	by	ADP
ajbmeb-1016	19	39	the	the	DET
ajbmeb-1016	19	40	federal	federal	ADJ
ajbmeb-1016	19	41	office	office	NOUN
ajbmeb-1016	19	42	of	of	ADP
ajbmeb-1016	19	43	financial	financial	ADJ
ajbmeb-1016	19	44	supervision	supervision	NOUN
ajbmeb-1016	19	45	for	for	ADP
ajbmeb-1016	19	46	the	the	DET
ajbmeb-1016	19	47	two	two	NUM
ajbmeb-1016	19	48	fiscal	fiscal	ADJ
ajbmeb-1016	19	49	years	year	NOUN
ajbmeb-1016	19	50	2015	2015	NUM
ajbmeb-1016	19	51	-	-	SYM
ajbmeb-1016	19	52	2016	2016	NUM
ajbmeb-1016	19	53	.	.	PUNCT
ajbmeb-1016	20	1	american	american	ADJ
ajbmeb-1016	20	2	journal	journal	PROPN
ajbmeb-1016	20	3	of	of	ADP
ajbmeb-1016	20	4	business	business	NOUN
ajbmeb-1016	20	5	management	management	NOUN
ajbmeb-1016	20	6	,	,	PUNCT
ajbmeb-1016	20	7	economics	economic	NOUN
ajbmeb-1016	20	8	and	and	CCONJ
ajbmeb-1016	20	9	banking	banking	NOUN
ajbmeb-1016	20	10	volume	volume	NOUN
ajbmeb-1016	20	11	13	13	NUM
ajbmeb-1016	20	12	june	june	PROPN
ajbmeb-1016	20	13	,	,	PUNCT
ajbmeb-1016	20	14	2023	2023	NUM
ajbmeb-1016	20	15	p	p	NOUN
ajbmeb-1016	20	16	a	a	DET
ajbmeb-1016	20	17	g	g	NOUN
ajbmeb-1016	20	18	e	e	NOUN
ajbmeb-1016	20	19	|	|	NOUN
ajbmeb-1016	20	20	125	125	NUM
ajbmeb-1016	20	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1016	20	22	the	the	DET
ajbmeb-1016	20	23	second	second	ADJ
ajbmeb-1016	20	24	axis	axis	NOUN
ajbmeb-1016	20	25	:	:	PUNCT
ajbmeb-1016	20	26	previous	previous	ADJ
ajbmeb-1016	20	27	studies	study	NOUN
ajbmeb-1016	20	28	study	study	NOUN
ajbmeb-1016	20	29	(	(	PUNCT
ajbmeb-1016	20	30	dahou	dahou	NOUN
ajbmeb-1016	20	31	,	,	PUNCT
ajbmeb-1016	20	32	2018	2018	NUM
ajbmeb-1016	20	33	)	)	PUNCT
ajbmeb-1016	20	34	entitled	entitle	VERB
ajbmeb-1016	20	35	:	:	PUNCT
ajbmeb-1016	20	36	an	an	DET
ajbmeb-1016	20	37	audit	audit	NOUN
ajbmeb-1016	20	38	based	base	VERB
ajbmeb-1016	20	39	on	on	ADP
ajbmeb-1016	20	40	assessing	assess	VERB
ajbmeb-1016	20	41	internal	internal	ADJ
ajbmeb-1016	20	42	control	control	NOUN
ajbmeb-1016	20	43	risks	risk	NOUN
ajbmeb-1016	20	44	and	and	CCONJ
ajbmeb-1016	20	45	their	their	PRON
ajbmeb-1016	20	46	role	role	NOUN
ajbmeb-1016	20	47	in	in	ADP
ajbmeb-1016	20	48	improving	improve	VERB
ajbmeb-1016	20	49	the	the	DET
ajbmeb-1016	20	50	performance	performance	NOUN
ajbmeb-1016	20	51	of	of	ADP
ajbmeb-1016	20	52	the	the	DET
ajbmeb-1016	20	53	economic	economic	ADJ
ajbmeb-1016	20	54	enterprise	enterprise	NOUN
ajbmeb-1016	20	55	.	.	PUNCT
ajbmeb-1016	21	1	the	the	DET
ajbmeb-1016	21	2	study	study	NOUN
ajbmeb-1016	21	3	aimed	aim	VERB
ajbmeb-1016	21	4	to	to	PART
ajbmeb-1016	21	5	know	know	VERB
ajbmeb-1016	21	6	the	the	DET
ajbmeb-1016	21	7	reality	reality	NOUN
ajbmeb-1016	21	8	of	of	ADP
ajbmeb-1016	21	9	the	the	DET
ajbmeb-1016	21	10	application	application	NOUN
ajbmeb-1016	21	11	of	of	ADP
ajbmeb-1016	21	12	auditing	auditing	NOUN
ajbmeb-1016	21	13	based	base	VERB
ajbmeb-1016	21	14	on	on	ADP
ajbmeb-1016	21	15	assessing	assess	VERB
ajbmeb-1016	21	16	the	the	DET
ajbmeb-1016	21	17	risks	risk	NOUN
ajbmeb-1016	21	18	of	of	ADP
ajbmeb-1016	21	19	internal	internal	ADJ
ajbmeb-1016	21	20	control	control	NOUN
ajbmeb-1016	21	21	in	in	ADP
ajbmeb-1016	21	22	algerian	algerian	ADJ
ajbmeb-1016	21	23	economic	economic	ADJ
ajbmeb-1016	21	24	institutions	institution	NOUN
ajbmeb-1016	21	25	through	through	ADP
ajbmeb-1016	21	26	a	a	DET
ajbmeb-1016	21	27	field	field	NOUN
ajbmeb-1016	21	28	study	study	NOUN
ajbmeb-1016	21	29	on	on	ADP
ajbmeb-1016	21	30	a	a	DET
ajbmeb-1016	21	31	sample	sample	NOUN
ajbmeb-1016	21	32	of	of	ADP
ajbmeb-1016	21	33	economic	economic	ADJ
ajbmeb-1016	21	34	institutions	institution	NOUN
ajbmeb-1016	21	35	in	in	ADP
ajbmeb-1016	21	36	the	the	DET
ajbmeb-1016	21	37	state	state	NOUN
ajbmeb-1016	21	38	of	of	ADP
ajbmeb-1016	21	39	mascara	mascara	NOUN
ajbmeb-1016	21	40	and	and	CCONJ
ajbmeb-1016	21	41	to	to	PART
ajbmeb-1016	21	42	know	know	VERB
ajbmeb-1016	21	43	the	the	DET
ajbmeb-1016	21	44	role	role	NOUN
ajbmeb-1016	21	45	that	that	PRON
ajbmeb-1016	21	46	this	this	DET
ajbmeb-1016	21	47	method	method	NOUN
ajbmeb-1016	21	48	contributes	contribute	VERB
ajbmeb-1016	21	49	to	to	ADP
ajbmeb-1016	21	50	raising	raise	VERB
ajbmeb-1016	21	51	the	the	DET
ajbmeb-1016	21	52	efficiency	efficiency	NOUN
ajbmeb-1016	21	53	and	and	CCONJ
ajbmeb-1016	21	54	effectiveness	effectiveness	NOUN
ajbmeb-1016	21	55	of	of	ADP
ajbmeb-1016	21	56	internal	internal	ADJ
ajbmeb-1016	21	57	operations	operation	NOUN
ajbmeb-1016	21	58	.	.	PUNCT
ajbmeb-1016	22	1	the	the	DET
ajbmeb-1016	22	2	most	most	ADV
ajbmeb-1016	22	3	important	important	ADJ
ajbmeb-1016	22	4	conclusion	conclusion	NOUN
ajbmeb-1016	22	5	is	be	AUX
ajbmeb-1016	22	6	that	that	SCONJ
ajbmeb-1016	22	7	the	the	DET
ajbmeb-1016	22	8	internal	internal	ADJ
ajbmeb-1016	22	9	audit	audit	NOUN
ajbmeb-1016	22	10	function	function	NOUN
ajbmeb-1016	22	11	is	be	AUX
ajbmeb-1016	22	12	integrated	integrate	VERB
ajbmeb-1016	22	13	with	with	ADP
ajbmeb-1016	22	14	the	the	DET
ajbmeb-1016	22	15	risk	risk	NOUN
ajbmeb-1016	22	16	management	management	NOUN
ajbmeb-1016	22	17	system	system	NOUN
ajbmeb-1016	22	18	,	,	PUNCT
ajbmeb-1016	22	19	as	as	SCONJ
ajbmeb-1016	22	20	they	they	PRON
ajbmeb-1016	22	21	have	have	VERB
ajbmeb-1016	22	22	a	a	DET
ajbmeb-1016	22	23	reciprocal	reciprocal	ADJ
ajbmeb-1016	22	24	role	role	NOUN
ajbmeb-1016	22	25	.	.	PUNCT
ajbmeb-1016	23	1	the	the	DET
ajbmeb-1016	23	2	internal	internal	ADJ
ajbmeb-1016	23	3	audit	audit	NOUN
ajbmeb-1016	23	4	contributes	contribute	VERB
ajbmeb-1016	23	5	to	to	ADP
ajbmeb-1016	23	6	improving	improve	VERB
ajbmeb-1016	23	7	the	the	DET
ajbmeb-1016	23	8	effectiveness	effectiveness	NOUN
ajbmeb-1016	23	9	of	of	ADP
ajbmeb-1016	23	10	risk	risk	NOUN
ajbmeb-1016	23	11	management	management	NOUN
ajbmeb-1016	23	12	processes	process	NOUN
ajbmeb-1016	23	13	,	,	PUNCT
ajbmeb-1016	23	14	while	while	SCONJ
ajbmeb-1016	23	15	the	the	DET
ajbmeb-1016	23	16	auditor	auditor	NOUN
ajbmeb-1016	23	17	uses	use	VERB
ajbmeb-1016	23	18	the	the	DET
ajbmeb-1016	23	19	outputs	output	NOUN
ajbmeb-1016	23	20	of	of	ADP
ajbmeb-1016	23	21	the	the	DET
ajbmeb-1016	23	22	risk	risk	NOUN
ajbmeb-1016	23	23	management	management	NOUN
ajbmeb-1016	23	24	process	process	NOUN
ajbmeb-1016	23	25	within	within	ADP
ajbmeb-1016	23	26	the	the	DET
ajbmeb-1016	23	27	framework	framework	NOUN
ajbmeb-1016	23	28	of	of	ADP
ajbmeb-1016	23	29	his	his	PRON
ajbmeb-1016	23	30	planning	planning	NOUN
ajbmeb-1016	23	31	and	and	CCONJ
ajbmeb-1016	23	32	study	study	NOUN
ajbmeb-1016	23	33	of	of	ADP
ajbmeb-1016	23	34	the	the	DET
ajbmeb-1016	23	35	organization	organization	NOUN
ajbmeb-1016	23	36	.	.	PUNCT
ajbmeb-1016	24	1	moreover	moreover	ADV
ajbmeb-1016	24	2	,	,	PUNCT
ajbmeb-1016	24	3	work	work	VERB
ajbmeb-1016	24	4	to	to	PART
ajbmeb-1016	24	5	take	take	VERB
ajbmeb-1016	24	6	appropriate	appropriate	ADJ
ajbmeb-1016	24	7	measures	measure	NOUN
ajbmeb-1016	24	8	,	,	PUNCT
ajbmeb-1016	24	9	work	work	NOUN
ajbmeb-1016	24	10	on	on	ADP
ajbmeb-1016	24	11	training	train	VERB
ajbmeb-1016	24	12	internal	internal	ADJ
ajbmeb-1016	24	13	auditors	auditor	NOUN
ajbmeb-1016	24	14	and	and	CCONJ
ajbmeb-1016	24	15	develop	develop	VERB
ajbmeb-1016	24	16	their	their	PRON
ajbmeb-1016	24	17	skills	skill	NOUN
ajbmeb-1016	24	18	by	by	ADP
ajbmeb-1016	24	19	the	the	DET
ajbmeb-1016	24	20	modern	modern	ADJ
ajbmeb-1016	24	21	trends	trend	NOUN
ajbmeb-1016	24	22	of	of	ADP
ajbmeb-1016	24	23	internal	internal	ADJ
ajbmeb-1016	24	24	auditing	auditing	NOUN
ajbmeb-1016	24	25	,	,	PUNCT
ajbmeb-1016	24	26	especially	especially	ADV
ajbmeb-1016	24	27	within	within	ADP
ajbmeb-1016	24	28	the	the	DET
ajbmeb-1016	24	29	framework	framework	NOUN
ajbmeb-1016	24	30	of	of	ADP
ajbmeb-1016	24	31	the	the	DET
ajbmeb-1016	24	32	internal	internal	ADJ
ajbmeb-1016	24	33	audit	audit	NOUN
ajbmeb-1016	24	34	mission	mission	NOUN
ajbmeb-1016	24	35	according	accord	VERB
ajbmeb-1016	24	36	to	to	ADP
ajbmeb-1016	24	37	the	the	DET
ajbmeb-1016	24	38	risk	risk	NOUN
ajbmeb-1016	24	39	approach	approach	NOUN
ajbmeb-1016	24	40	.	.	PUNCT
ajbmeb-1016	25	1	a	a	DET
ajbmeb-1016	25	2	study	study	NOUN
ajbmeb-1016	25	3	(	(	PUNCT
ajbmeb-1016	25	4	bunjaku	bunjaku	NOUN
ajbmeb-1016	25	5	,	,	PUNCT
ajbmeb-1016	25	6	2019	2019	NUM
ajbmeb-1016	25	7	)	)	PUNCT
ajbmeb-1016	25	8	entitled	entitle	VERB
ajbmeb-1016	25	9	:	:	PUNCT
ajbmeb-1016	25	10	audit	audit	NOUN
ajbmeb-1016	25	11	components	component	NOUN
ajbmeb-1016	25	12	:	:	PUNCT
ajbmeb-1016	25	13	literature	literature	NOUN
ajbmeb-1016	25	14	review	review	NOUN
ajbmeb-1016	25	15	on	on	ADP
ajbmeb-1016	25	16	audit	audit	NOUN
ajbmeb-1016	25	17	plan	plan	NOUN
ajbmeb-1016	25	18	,	,	PUNCT
ajbmeb-1016	25	19	risk	risk	NOUN
ajbmeb-1016	25	20	and	and	CCONJ
ajbmeb-1016	25	21	materiality	materiality	NOUN
ajbmeb-1016	25	22	and	and	CCONJ
ajbmeb-1016	25	23	internal	internal	ADJ
ajbmeb-1016	25	24	control	control	NOUN
ajbmeb-1016	25	25	.	.	PUNCT
ajbmeb-1016	26	1	the	the	DET
ajbmeb-1016	26	2	study	study	NOUN
ajbmeb-1016	26	3	aimed	aim	VERB
ajbmeb-1016	26	4	to	to	PART
ajbmeb-1016	26	5	identify	identify	VERB
ajbmeb-1016	26	6	the	the	DET
ajbmeb-1016	26	7	main	main	ADJ
ajbmeb-1016	26	8	audit	audit	NOUN
ajbmeb-1016	26	9	components	component	NOUN
ajbmeb-1016	26	10	,	,	PUNCT
ajbmeb-1016	26	11	such	such	ADJ
ajbmeb-1016	26	12	as	as	ADP
ajbmeb-1016	26	13	the	the	DET
ajbmeb-1016	26	14	audit	audit	NOUN
ajbmeb-1016	26	15	plan	plan	NOUN
ajbmeb-1016	26	16	,	,	PUNCT
ajbmeb-1016	26	17	risks	risk	NOUN
ajbmeb-1016	26	18	and	and	CCONJ
ajbmeb-1016	26	19	materiality	materiality	NOUN
ajbmeb-1016	26	20	,	,	PUNCT
ajbmeb-1016	26	21	and	and	CCONJ
ajbmeb-1016	26	22	internal	internal	ADJ
ajbmeb-1016	26	23	control	control	NOUN
ajbmeb-1016	26	24	,	,	PUNCT
ajbmeb-1016	26	25	as	as	SCONJ
ajbmeb-1016	26	26	each	each	PRON
ajbmeb-1016	26	27	is	be	AUX
ajbmeb-1016	26	28	important	important	ADJ
ajbmeb-1016	26	29	to	to	ADP
ajbmeb-1016	26	30	any	any	DET
ajbmeb-1016	26	31	audit	audit	NOUN
ajbmeb-1016	26	32	process	process	NOUN
ajbmeb-1016	26	33	.	.	PUNCT
ajbmeb-1016	27	1	in	in	ADP
ajbmeb-1016	27	2	addition	addition	NOUN
ajbmeb-1016	27	3	,	,	PUNCT
ajbmeb-1016	27	4	given	give	VERB
ajbmeb-1016	27	5	the	the	DET
ajbmeb-1016	27	6	corporate	corporate	ADJ
ajbmeb-1016	27	7	dynamics	dynamic	NOUN
ajbmeb-1016	27	8	in	in	ADP
ajbmeb-1016	27	9	the	the	DET
ajbmeb-1016	27	10	modern	modern	ADJ
ajbmeb-1016	27	11	globalized	globalized	ADJ
ajbmeb-1016	27	12	world	world	NOUN
ajbmeb-1016	27	13	,	,	PUNCT
ajbmeb-1016	27	14	the	the	DET
ajbmeb-1016	27	15	latter	latter	ADJ
ajbmeb-1016	27	16	components	component	NOUN
ajbmeb-1016	27	17	must	must	AUX
ajbmeb-1016	27	18	be	be	AUX
ajbmeb-1016	27	19	dealt	deal	VERB
ajbmeb-1016	27	20	with	with	ADP
ajbmeb-1016	27	21	dynamically	dynamically	NOUN
ajbmeb-1016	27	22	.	.	PUNCT
ajbmeb-1016	28	1	the	the	DET
ajbmeb-1016	28	2	most	most	ADV
ajbmeb-1016	28	3	important	important	ADJ
ajbmeb-1016	28	4	conclusion	conclusion	NOUN
ajbmeb-1016	28	5	is	be	AUX
ajbmeb-1016	28	6	that	that	SCONJ
ajbmeb-1016	28	7	the	the	DET
ajbmeb-1016	28	8	latter	latter	ADJ
ajbmeb-1016	28	9	components	component	NOUN
ajbmeb-1016	28	10	must	must	AUX
ajbmeb-1016	28	11	be	be	AUX
ajbmeb-1016	28	12	dealt	deal	VERB
ajbmeb-1016	28	13	with	with	ADP
ajbmeb-1016	28	14	dynamically	dynamically	ADV
ajbmeb-1016	28	15	given	give	VERB
ajbmeb-1016	28	16	the	the	DET
ajbmeb-1016	28	17	dynamics	dynamic	NOUN
ajbmeb-1016	28	18	of	of	ADP
ajbmeb-1016	28	19	companies	company	NOUN
ajbmeb-1016	28	20	in	in	ADP
ajbmeb-1016	28	21	the	the	DET
ajbmeb-1016	28	22	modern	modern	ADJ
ajbmeb-1016	28	23	globalized	globalized	ADJ
ajbmeb-1016	28	24	world	world	NOUN
ajbmeb-1016	28	25	,	,	PUNCT
ajbmeb-1016	28	26	and	and	CCONJ
ajbmeb-1016	28	27	in	in	ADP
ajbmeb-1016	28	28	this	this	DET
ajbmeb-1016	28	29	way	way	NOUN
ajbmeb-1016	28	30	,	,	PUNCT
ajbmeb-1016	28	31	allows	allow	VERB
ajbmeb-1016	28	32	the	the	DET
ajbmeb-1016	28	33	auditor	auditor	NOUN
ajbmeb-1016	28	34	to	to	PART
ajbmeb-1016	28	35	draw	draw	VERB
ajbmeb-1016	28	36	reasonable	reasonable	ADJ
ajbmeb-1016	28	37	conclusions	conclusion	NOUN
ajbmeb-1016	28	38	,	,	PUNCT
ajbmeb-1016	28	39	which	which	PRON
ajbmeb-1016	28	40	bases	base	VERB
ajbmeb-1016	28	41	his	his	PRON
ajbmeb-1016	28	42	opinion	opinion	NOUN
ajbmeb-1016	28	43	on	on	ADP
ajbmeb-1016	28	44	the	the	DET
ajbmeb-1016	28	45	audit	audit	NOUN
ajbmeb-1016	28	46	under	under	ADP
ajbmeb-1016	28	47	the	the	DET
ajbmeb-1016	28	48	international	international	ADJ
ajbmeb-1016	28	49	standards	standard	NOUN
ajbmeb-1016	28	50	on	on	ADP
ajbmeb-1016	28	51	auditing	audit	VERB
ajbmeb-1016	28	52	.	.	PUNCT
ajbmeb-1016	29	1	most	most	ADV
ajbmeb-1016	29	2	important	important	ADJ
ajbmeb-1016	29	3	recommendations	recommendation	NOUN
ajbmeb-1016	29	4	an	an	DET
ajbmeb-1016	29	5	effective	effective	ADJ
ajbmeb-1016	29	6	audit	audit	NOUN
ajbmeb-1016	29	7	should	should	AUX
ajbmeb-1016	29	8	be	be	AUX
ajbmeb-1016	29	9	conducted	conduct	VERB
ajbmeb-1016	29	10	by	by	ADP
ajbmeb-1016	29	11	adopting	adopt	VERB
ajbmeb-1016	29	12	a	a	DET
ajbmeb-1016	29	13	risk	risk	NOUN
ajbmeb-1016	29	14	-	-	PUNCT
ajbmeb-1016	29	15	based	base	VERB
ajbmeb-1016	29	16	approach	approach	NOUN
ajbmeb-1016	29	17	to	to	PART
ajbmeb-1016	29	18	identify	identify	VERB
ajbmeb-1016	29	19	and	and	CCONJ
ajbmeb-1016	29	20	assess	assess	VERB
ajbmeb-1016	29	21	specific	specific	ADJ
ajbmeb-1016	29	22	risks	risk	NOUN
ajbmeb-1016	29	23	of	of	ADP
ajbmeb-1016	29	24	material	material	NOUN
ajbmeb-1016	29	25	misstatement	misstatement	NOUN
ajbmeb-1016	29	26	about	about	ADP
ajbmeb-1016	29	27	the	the	DET
ajbmeb-1016	29	28	entity	entity	NOUN
ajbmeb-1016	29	29	's	's	PART
ajbmeb-1016	29	30	financial	financial	ADJ
ajbmeb-1016	29	31	statements	statement	NOUN
ajbmeb-1016	29	32	and	and	CCONJ
ajbmeb-1016	29	33	address	address	VERB
ajbmeb-1016	29	34	them	they	PRON
ajbmeb-1016	29	35	with	with	ADP
ajbmeb-1016	29	36	audit	audit	NOUN
ajbmeb-1016	29	37	procedures	procedure	NOUN
ajbmeb-1016	29	38	designed	design	VERB
ajbmeb-1016	29	39	to	to	PART
ajbmeb-1016	29	40	achieve	achieve	VERB
ajbmeb-1016	29	41	sufficient	sufficient	ADJ
ajbmeb-1016	29	42	,	,	PUNCT
ajbmeb-1016	29	43	relevant	relevant	ADJ
ajbmeb-1016	29	44	and	and	CCONJ
ajbmeb-1016	29	45	reliable	reliable	ADJ
ajbmeb-1016	29	46	audit	audit	NOUN
ajbmeb-1016	29	47	evidence	evidence	NOUN
ajbmeb-1016	29	48	.	.	PUNCT
ajbmeb-1016	30	1	a	a	DET
ajbmeb-1016	30	2	study	study	NOUN
ajbmeb-1016	30	3	(	(	PUNCT
ajbmeb-1016	30	4	saeed	saeed	NOUN
ajbmeb-1016	30	5	and	and	CCONJ
ajbmeb-1016	30	6	algerban	algerban	PROPN
ajbmeb-1016	30	7	,	,	PUNCT
ajbmeb-1016	30	8	2020	2020	NUM
ajbmeb-1016	30	9	)	)	PUNCT
ajbmeb-1016	30	10	entitled	entitle	VERB
ajbmeb-1016	30	11	:	:	PUNCT
ajbmeb-1016	30	12	the	the	DET
ajbmeb-1016	30	13	quality	quality	NOUN
ajbmeb-1016	30	14	work	work	NOUN
ajbmeb-1016	30	15	of	of	ADP
ajbmeb-1016	30	16	internal	internal	ADJ
ajbmeb-1016	30	17	auditing	auditing	NOUN
ajbmeb-1016	30	18	agencies	agency	NOUN
ajbmeb-1016	30	19	.	.	PUNCT
ajbmeb-1016	31	1	the	the	DET
ajbmeb-1016	31	2	study	study	NOUN
ajbmeb-1016	31	3	aimed	aim	VERB
ajbmeb-1016	31	4	to	to	PART
ajbmeb-1016	31	5	stand	stand	VERB
ajbmeb-1016	31	6	and	and	CCONJ
ajbmeb-1016	31	7	identify	identify	VERB
ajbmeb-1016	31	8	weaknesses	weakness	NOUN
ajbmeb-1016	31	9	in	in	ADP
ajbmeb-1016	31	10	internal	internal	ADJ
ajbmeb-1016	31	11	auditing	auditing	NOUN
ajbmeb-1016	31	12	agencies	agency	NOUN
ajbmeb-1016	31	13	'	'	PART
ajbmeb-1016	31	14	work	work	NOUN
ajbmeb-1016	31	15	and	and	CCONJ
ajbmeb-1016	31	16	suggest	suggest	VERB
ajbmeb-1016	31	17	necessary	necessary	ADJ
ajbmeb-1016	31	18	methods	method	NOUN
ajbmeb-1016	31	19	to	to	PART
ajbmeb-1016	31	20	improve	improve	VERB
ajbmeb-1016	31	21	the	the	DET
ajbmeb-1016	31	22	quality	quality	NOUN
ajbmeb-1016	31	23	and	and	CCONJ
ajbmeb-1016	31	24	efficiency	efficiency	NOUN
ajbmeb-1016	31	25	of	of	ADP
ajbmeb-1016	31	26	auditing	auditing	NOUN
ajbmeb-1016	31	27	.	.	PUNCT
ajbmeb-1016	32	1	the	the	DET
ajbmeb-1016	32	2	most	most	ADV
ajbmeb-1016	32	3	important	important	ADJ
ajbmeb-1016	32	4	recommendations	recommendation	NOUN
ajbmeb-1016	32	5	are	be	AUX
ajbmeb-1016	32	6	paying	pay	VERB
ajbmeb-1016	32	7	attention	attention	NOUN
ajbmeb-1016	32	8	to	to	ADP
ajbmeb-1016	32	9	important	important	ADJ
ajbmeb-1016	32	10	factors	factor	NOUN
ajbmeb-1016	32	11	and	and	CCONJ
ajbmeb-1016	32	12	emphasizing	emphasize	VERB
ajbmeb-1016	32	13	the	the	DET
ajbmeb-1016	32	14	adoption	adoption	NOUN
ajbmeb-1016	32	15	of	of	ADP
ajbmeb-1016	32	16	mechanisms	mechanism	NOUN
ajbmeb-1016	32	17	that	that	PRON
ajbmeb-1016	32	18	affect	affect	VERB
ajbmeb-1016	32	19	the	the	DET
ajbmeb-1016	32	20	quality	quality	NOUN
ajbmeb-1016	32	21	of	of	ADP
ajbmeb-1016	32	22	work	work	NOUN
ajbmeb-1016	32	23	of	of	ADP
ajbmeb-1016	32	24	internal	internal	ADJ
ajbmeb-1016	32	25	auditing	auditing	NOUN
ajbmeb-1016	32	26	agencies	agency	NOUN
ajbmeb-1016	32	27	.	.	PUNCT
ajbmeb-1016	33	1	the	the	DET
ajbmeb-1016	33	2	study	study	NOUN
ajbmeb-1016	33	3	(	(	PUNCT
ajbmeb-1016	33	4	sutisman	sutisman	PROPN
ajbmeb-1016	33	5	et	et	PROPN
ajbmeb-1016	33	6	al	al	PROPN
ajbmeb-1016	33	7	.	.	PROPN
ajbmeb-1016	33	8	,	,	PUNCT
ajbmeb-1016	33	9	2021	2021	NUM
ajbmeb-1016	33	10	)	)	PUNCT
ajbmeb-1016	33	11	entitled	entitle	VERB
ajbmeb-1016	33	12	:	:	PUNCT
ajbmeb-1016	33	13	moderating	moderate	VERB
ajbmeb-1016	33	14	effect	effect	NOUN
ajbmeb-1016	33	15	of	of	ADP
ajbmeb-1016	33	16	implementation	implementation	NOUN
ajbmeb-1016	33	17	risk	risk	NOUN
ajbmeb-1016	33	18	-	-	PUNCT
ajbmeb-1016	33	19	based	base	VERB
ajbmeb-1016	33	20	auditing	auditing	NOUN
ajbmeb-1016	33	21	on	on	ADP
ajbmeb-1016	33	22	audit	audit	NOUN
ajbmeb-1016	33	23	quality	quality	NOUN
ajbmeb-1016	33	24	.	.	PUNCT
ajbmeb-1016	34	1	the	the	DET
ajbmeb-1016	34	2	study	study	NOUN
ajbmeb-1016	34	3	examined	examine	VERB
ajbmeb-1016	34	4	the	the	DET
ajbmeb-1016	34	5	effect	effect	NOUN
ajbmeb-1016	34	6	of	of	ADP
ajbmeb-1016	34	7	auditors	auditor	NOUN
ajbmeb-1016	34	8	'	'	PART
ajbmeb-1016	34	9	ability	ability	NOUN
ajbmeb-1016	34	10	and	and	CCONJ
ajbmeb-1016	34	11	independence	independence	NOUN
ajbmeb-1016	34	12	on	on	ADP
ajbmeb-1016	34	13	audit	audit	NOUN
ajbmeb-1016	34	14	quality	quality	NOUN
ajbmeb-1016	34	15	using	use	VERB
ajbmeb-1016	34	16	risk	risk	NOUN
ajbmeb-1016	34	17	-	-	PUNCT
ajbmeb-1016	34	18	based	base	VERB
ajbmeb-1016	34	19	auditing	auditing	NOUN
ajbmeb-1016	34	20	as	as	ADP
ajbmeb-1016	34	21	a	a	DET
ajbmeb-1016	34	22	mediating	mediate	VERB
ajbmeb-1016	34	23	variable	variable	NOUN
ajbmeb-1016	34	24	in	in	ADP
ajbmeb-1016	34	25	the	the	DET
ajbmeb-1016	34	26	south	south	PROPN
ajbmeb-1016	34	27	sulawesi	sulawesi	PROPN
ajbmeb-1016	34	28	provincial	provincial	ADJ
ajbmeb-1016	34	29	inspectorate	inspectorate	PROPN
ajbmeb-1016	34	30	.	.	PUNCT
ajbmeb-1016	35	1	the	the	DET
ajbmeb-1016	35	2	most	most	ADV
ajbmeb-1016	35	3	important	important	ADJ
ajbmeb-1016	35	4	conclusions	conclusion	NOUN
ajbmeb-1016	35	5	are	be	AUX
ajbmeb-1016	35	6	that	that	SCONJ
ajbmeb-1016	35	7	auditors	auditor	NOUN
ajbmeb-1016	35	8	'	'	PART
ajbmeb-1016	35	9	ability	ability	NOUN
ajbmeb-1016	35	10	and	and	CCONJ
ajbmeb-1016	35	11	independence	independence	NOUN
ajbmeb-1016	35	12	positively	positively	ADV
ajbmeb-1016	35	13	and	and	CCONJ
ajbmeb-1016	35	14	significantly	significantly	ADV
ajbmeb-1016	35	15	impact	impact	VERB
ajbmeb-1016	35	16	audit	audit	NOUN
ajbmeb-1016	35	17	quality	quality	NOUN
ajbmeb-1016	35	18	.	.	PUNCT
ajbmeb-1016	36	1	risk	risk	NOUN
ajbmeb-1016	36	2	-	-	PUNCT
ajbmeb-1016	36	3	based	base	VERB
ajbmeb-1016	36	4	auditing	auditing	NOUN
ajbmeb-1016	36	5	as	as	ADP
ajbmeb-1016	36	6	a	a	DET
ajbmeb-1016	36	7	moderator	moderator	NOUN
ajbmeb-1016	36	8	of	of	ADP
ajbmeb-1016	36	9	ability	ability	NOUN
ajbmeb-1016	36	10	and	and	CCONJ
ajbmeb-1016	36	11	freedom	freedom	NOUN
ajbmeb-1016	36	12	also	also	ADV
ajbmeb-1016	36	13	positively	positively	ADV
ajbmeb-1016	36	14	affects	affect	VERB
ajbmeb-1016	36	15	audit	audit	NOUN
ajbmeb-1016	36	16	quality	quality	NOUN
ajbmeb-1016	36	17	.	.	PUNCT
ajbmeb-1016	37	1	the	the	DET
ajbmeb-1016	37	2	most	most	ADV
ajbmeb-1016	37	3	important	important	ADJ
ajbmeb-1016	37	4	recommendation	recommendation	NOUN
ajbmeb-1016	37	5	is	be	AUX
ajbmeb-1016	37	6	that	that	SCONJ
ajbmeb-1016	37	7	the	the	DET
ajbmeb-1016	37	8	auditor	auditor	NOUN
ajbmeb-1016	37	9	's	's	PART
ajbmeb-1016	37	10	independence	independence	NOUN
ajbmeb-1016	37	11	positively	positively	ADV
ajbmeb-1016	37	12	and	and	CCONJ
ajbmeb-1016	37	13	significantly	significantly	ADV
ajbmeb-1016	37	14	impacts	impact	VERB
ajbmeb-1016	37	15	the	the	DET
ajbmeb-1016	37	16	quality	quality	NOUN
ajbmeb-1016	37	17	of	of	ADP
ajbmeb-1016	37	18	audits	audits	NOUN
ajbmeb-1016	37	19	carried	carry	VERB
ajbmeb-1016	37	20	out	out	ADP
ajbmeb-1016	37	21	by	by	ADP
ajbmeb-1016	37	22	risk	risk	NOUN
ajbmeb-1016	37	23	-	-	PUNCT
ajbmeb-1016	37	24	based	base	VERB
ajbmeb-1016	37	25	audits	audits	NOUN
ajbmeb-1016	37	26	.	.	PUNCT
ajbmeb-1016	38	1	the	the	PRON
ajbmeb-1016	38	2	better	well	ADJ
ajbmeb-1016	38	3	the	the	DET
ajbmeb-1016	38	4	independence	independence	NOUN
ajbmeb-1016	38	5	of	of	ADP
ajbmeb-1016	38	6	the	the	DET
ajbmeb-1016	38	7	auditor	auditor	NOUN
ajbmeb-1016	38	8	through	through	ADP
ajbmeb-1016	38	9	a	a	DET
ajbmeb-1016	38	10	risk	risk	NOUN
ajbmeb-1016	38	11	-	-	PUNCT
ajbmeb-1016	38	12	based	base	VERB
ajbmeb-1016	38	13	audit	audit	NOUN
ajbmeb-1016	38	14	process	process	NOUN
ajbmeb-1016	38	15	,	,	PUNCT
ajbmeb-1016	38	16	the	the	PRON
ajbmeb-1016	38	17	better	well	ADJ
ajbmeb-1016	38	18	the	the	DET
ajbmeb-1016	38	19	quality	quality	NOUN
ajbmeb-1016	38	20	of	of	ADP
ajbmeb-1016	38	21	the	the	DET
ajbmeb-1016	38	22	audit	audit	NOUN
ajbmeb-1016	38	23	.	.	PUNCT
ajbmeb-1016	39	1	american	american	ADJ
ajbmeb-1016	39	2	journal	journal	PROPN
ajbmeb-1016	39	3	of	of	ADP
ajbmeb-1016	39	4	business	business	NOUN
ajbmeb-1016	39	5	management	management	NOUN
ajbmeb-1016	39	6	,	,	PUNCT
ajbmeb-1016	39	7	economics	economic	NOUN
ajbmeb-1016	39	8	and	and	CCONJ
ajbmeb-1016	39	9	banking	banking	NOUN
ajbmeb-1016	39	10	volume	volume	NOUN
ajbmeb-1016	39	11	13	13	NUM
ajbmeb-1016	39	12	june	june	PROPN
ajbmeb-1016	39	13	,	,	PUNCT
ajbmeb-1016	39	14	2023	2023	NUM
ajbmeb-1016	39	15	p	p	NOUN
ajbmeb-1016	39	16	a	a	DET
ajbmeb-1016	39	17	g	g	NOUN
ajbmeb-1016	39	18	e	e	NOUN
ajbmeb-1016	39	19	|	|	ADV
ajbmeb-1016	39	20	126	126	NUM
ajbmeb-1016	39	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1016	39	22	the	the	DET
ajbmeb-1016	39	23	third	third	ADJ
ajbmeb-1016	39	24	axis	axis	NOUN
ajbmeb-1016	39	25	:	:	PUNCT
ajbmeb-1016	39	26	the	the	DET
ajbmeb-1016	39	27	theoretical	theoretical	ADJ
ajbmeb-1016	39	28	framework	framework	NOUN
ajbmeb-1016	39	29	for	for	ADP
ajbmeb-1016	39	30	audit	audit	NOUN
ajbmeb-1016	39	31	risks	risk	NOUN
ajbmeb-1016	39	32	first	first	ADV
ajbmeb-1016	39	33	:	:	PUNCT
ajbmeb-1016	39	34	defining	define	VERB
ajbmeb-1016	39	35	audit	audit	NOUN
ajbmeb-1016	39	36	risks	risk	VERB
ajbmeb-1016	39	37	the	the	DET
ajbmeb-1016	39	38	american	american	ADJ
ajbmeb-1016	39	39	society	society	NOUN
ajbmeb-1016	39	40	of	of	ADP
ajbmeb-1016	39	41	certified	certify	VERB
ajbmeb-1016	39	42	public	public	ADJ
ajbmeb-1016	39	43	accountants	accountant	NOUN
ajbmeb-1016	39	44	(	(	PUNCT
ajbmeb-1016	39	45	alcpa	alcpa	PROPN
ajbmeb-1016	39	46	)	)	PUNCT
ajbmeb-1016	39	47	defines	define	VERB
ajbmeb-1016	39	48	the	the	DET
ajbmeb-1016	39	49	auditing	auditing	NOUN
ajbmeb-1016	39	50	profession	profession	NOUN
ajbmeb-1016	39	51	as	as	ADP
ajbmeb-1016	39	52	the	the	DET
ajbmeb-1016	39	53	risk	risk	NOUN
ajbmeb-1016	39	54	of	of	ADP
ajbmeb-1016	39	55	the	the	DET
ajbmeb-1016	39	56	auditor	auditor	NOUN
ajbmeb-1016	39	57	expressing	express	VERB
ajbmeb-1016	39	58	an	an	DET
ajbmeb-1016	39	59	inappropriate	inappropriate	ADJ
ajbmeb-1016	39	60	opinion	opinion	NOUN
ajbmeb-1016	39	61	or	or	CCONJ
ajbmeb-1016	39	62	a	a	DET
ajbmeb-1016	39	63	negative	negative	ADJ
ajbmeb-1016	39	64	opinion	opinion	NOUN
ajbmeb-1016	39	65	in	in	ADP
ajbmeb-1016	39	66	the	the	DET
ajbmeb-1016	39	67	financial	financial	ADJ
ajbmeb-1016	39	68	statements	statement	NOUN
ajbmeb-1016	39	69	when	when	SCONJ
ajbmeb-1016	39	70	these	these	DET
ajbmeb-1016	39	71	statements	statement	NOUN
ajbmeb-1016	39	72	are	be	AUX
ajbmeb-1016	39	73	materially	materially	ADV
ajbmeb-1016	39	74	distorted	distort	VERB
ajbmeb-1016	39	75	as	as	SCONJ
ajbmeb-1016	39	76	audit	audit	NOUN
ajbmeb-1016	39	77	risk	risk	NOUN
ajbmeb-1016	39	78	is	be	AUX
ajbmeb-1016	39	79	the	the	DET
ajbmeb-1016	39	80	risk	risk	NOUN
ajbmeb-1016	39	81	that	that	SCONJ
ajbmeb-1016	39	82	the	the	DET
ajbmeb-1016	39	83	auditor	auditor	NOUN
ajbmeb-1016	39	84	will	will	AUX
ajbmeb-1016	39	85	conclude	conclude	VERB
ajbmeb-1016	39	86	an	an	DET
ajbmeb-1016	39	87	unfavorable	unfavorable	ADJ
ajbmeb-1016	39	88	opinion	opinion	NOUN
ajbmeb-1016	39	89	about	about	ADP
ajbmeb-1016	39	90	the	the	DET
ajbmeb-1016	39	91	financial	financial	ADJ
ajbmeb-1016	39	92	statements	statement	NOUN
ajbmeb-1016	39	93	due	due	ADP
ajbmeb-1016	39	94	to	to	ADP
ajbmeb-1016	39	95	the	the	DET
ajbmeb-1016	39	96	auditor	auditor	NOUN
ajbmeb-1016	39	97	obtaining	obtain	VERB
ajbmeb-1016	39	98	incorrect	incorrect	ADJ
ajbmeb-1016	39	99	conclusions	conclusion	NOUN
ajbmeb-1016	39	100	during	during	ADP
ajbmeb-1016	39	101	the	the	DET
ajbmeb-1016	39	102	audit	audit	NOUN
ajbmeb-1016	39	103	process	process	NOUN
ajbmeb-1016	39	104	,	,	PUNCT
ajbmeb-1016	39	105	it	it	PRON
ajbmeb-1016	39	106	is	be	AUX
ajbmeb-1016	39	107	possible	possible	ADJ
ajbmeb-1016	39	108	to	to	PART
ajbmeb-1016	39	109	express	express	VERB
ajbmeb-1016	39	110	an	an	DET
ajbmeb-1016	39	111	inappropriate	inappropriate	ADJ
ajbmeb-1016	39	112	opinion	opinion	NOUN
ajbmeb-1016	39	113	about	about	ADP
ajbmeb-1016	39	114	those	those	DET
ajbmeb-1016	39	115	statements	statement	NOUN
ajbmeb-1016	39	116	.	.	PUNCT
ajbmeb-1016	40	1	(	(	PUNCT
ajbmeb-1016	40	2	alawwad	alawwad	NOUN
ajbmeb-1016	40	3	and	and	CCONJ
ajbmeb-1016	40	4	al	al	PROPN
ajbmeb-1016	40	5	-	-	PUNCT
ajbmeb-1016	40	6	mayali	mayali	PROPN
ajbmeb-1016	40	7	,	,	PUNCT
ajbmeb-1016	40	8	2020	2020	NUM
ajbmeb-1016	40	9	:	:	PUNCT
ajbmeb-1016	40	10	140	140	NUM
ajbmeb-1016	40	11	)	)	PUNCT
ajbmeb-1016	40	12	the	the	DET
ajbmeb-1016	40	13	researchers	researcher	NOUN
ajbmeb-1016	40	14	believe	believe	VERB
ajbmeb-1016	40	15	that	that	SCONJ
ajbmeb-1016	40	16	audit	audit	NOUN
ajbmeb-1016	40	17	risks	risk	NOUN
ajbmeb-1016	40	18	are	be	AUX
ajbmeb-1016	40	19	nothing	nothing	PRON
ajbmeb-1016	40	20	but	but	SCONJ
ajbmeb-1016	40	21	the	the	DET
ajbmeb-1016	40	22	auditor	auditor	NOUN
ajbmeb-1016	40	23	’s	’s	PART
ajbmeb-1016	40	24	expression	expression	NOUN
ajbmeb-1016	40	25	of	of	ADP
ajbmeb-1016	40	26	a	a	DET
ajbmeb-1016	40	27	non	non	ADJ
ajbmeb-1016	40	28	-	-	ADJ
ajbmeb-1016	40	29	positive	positive	ADJ
ajbmeb-1016	40	30	or	or	CCONJ
ajbmeb-1016	40	31	misleading	misleading	ADJ
ajbmeb-1016	40	32	opinion	opinion	NOUN
ajbmeb-1016	40	33	due	due	ADP
ajbmeb-1016	40	34	to	to	ADP
ajbmeb-1016	40	35	errors	error	NOUN
ajbmeb-1016	40	36	or	or	CCONJ
ajbmeb-1016	40	37	material	material	NOUN
ajbmeb-1016	40	38	or	or	CCONJ
ajbmeb-1016	40	39	material	material	ADJ
ajbmeb-1016	40	40	distortion	distortion	NOUN
ajbmeb-1016	40	41	in	in	ADP
ajbmeb-1016	40	42	the	the	DET
ajbmeb-1016	40	43	financial	financial	ADJ
ajbmeb-1016	40	44	statements	statement	NOUN
ajbmeb-1016	40	45	.	.	PUNCT
ajbmeb-1016	41	1	these	these	DET
ajbmeb-1016	41	2	risks	risk	NOUN
ajbmeb-1016	41	3	affect	affect	VERB
ajbmeb-1016	41	4	the	the	DET
ajbmeb-1016	41	5	auditor	auditor	NOUN
ajbmeb-1016	41	6	's	's	PART
ajbmeb-1016	41	7	opinion	opinion	NOUN
ajbmeb-1016	41	8	,	,	PUNCT
ajbmeb-1016	41	9	as	as	SCONJ
ajbmeb-1016	41	10	the	the	DET
ajbmeb-1016	41	11	auditor	auditor	NOUN
ajbmeb-1016	41	12	can	can	AUX
ajbmeb-1016	41	13	not	not	PART
ajbmeb-1016	41	14	completely	completely	ADV
ajbmeb-1016	41	15	reduce	reduce	VERB
ajbmeb-1016	41	16	the	the	DET
ajbmeb-1016	41	17	audit	audit	NOUN
ajbmeb-1016	41	18	risk	risk	NOUN
ajbmeb-1016	41	19	,	,	PUNCT
ajbmeb-1016	41	20	and	and	CCONJ
ajbmeb-1016	41	21	therefore	therefore	ADV
ajbmeb-1016	41	22	the	the	DET
ajbmeb-1016	41	23	auditor	auditor	NOUN
ajbmeb-1016	41	24	can	can	AUX
ajbmeb-1016	41	25	not	not	PART
ajbmeb-1016	41	26	obtain	obtain	VERB
ajbmeb-1016	41	27	absolute	absolute	ADJ
ajbmeb-1016	41	28	assurance	assurance	NOUN
ajbmeb-1016	41	29	that	that	PRON
ajbmeb-1016	41	30	the	the	DET
ajbmeb-1016	41	31	financial	financial	ADJ
ajbmeb-1016	41	32	statements	statement	NOUN
ajbmeb-1016	41	33	are	be	AUX
ajbmeb-1016	41	34	free	free	ADJ
ajbmeb-1016	41	35	from	from	ADP
ajbmeb-1016	41	36	any	any	DET
ajbmeb-1016	41	37	material	material	NOUN
ajbmeb-1016	41	38	errors	error	NOUN
ajbmeb-1016	41	39	because	because	SCONJ
ajbmeb-1016	41	40	these	these	DET
ajbmeb-1016	41	41	errors	error	NOUN
ajbmeb-1016	41	42	can	can	AUX
ajbmeb-1016	41	43	occur	occur	VERB
ajbmeb-1016	41	44	in	in	ADP
ajbmeb-1016	41	45	any	any	DET
ajbmeb-1016	41	46	establishment	establishment	NOUN
ajbmeb-1016	41	47	,	,	PUNCT
ajbmeb-1016	41	48	either	either	CCONJ
ajbmeb-1016	41	49	because	because	SCONJ
ajbmeb-1016	41	50	of	of	ADP
ajbmeb-1016	41	51	the	the	DET
ajbmeb-1016	41	52	nature	nature	NOUN
ajbmeb-1016	41	53	of	of	ADP
ajbmeb-1016	41	54	the	the	DET
ajbmeb-1016	41	55	work	work	NOUN
ajbmeb-1016	41	56	the	the	DET
ajbmeb-1016	41	57	establishment	establishment	NOUN
ajbmeb-1016	41	58	or	or	CCONJ
ajbmeb-1016	41	59	the	the	DET
ajbmeb-1016	41	60	weakness	weakness	NOUN
ajbmeb-1016	41	61	of	of	ADP
ajbmeb-1016	41	62	the	the	DET
ajbmeb-1016	41	63	internal	internal	ADJ
ajbmeb-1016	41	64	control	control	NOUN
ajbmeb-1016	41	65	system	system	NOUN
ajbmeb-1016	41	66	,	,	PUNCT
ajbmeb-1016	41	67	and	and	CCONJ
ajbmeb-1016	41	68	many	many	ADJ
ajbmeb-1016	41	69	reasons	reason	NOUN
ajbmeb-1016	41	70	lead	lead	VERB
ajbmeb-1016	41	71	to	to	ADP
ajbmeb-1016	41	72	these	these	DET
ajbmeb-1016	41	73	errors	error	NOUN
ajbmeb-1016	41	74	.	.	PUNCT
ajbmeb-1016	42	1	the	the	DET
ajbmeb-1016	42	2	auditor	auditor	NOUN
ajbmeb-1016	42	3	can	can	AUX
ajbmeb-1016	42	4	not	not	PART
ajbmeb-1016	42	5	obtain	obtain	VERB
ajbmeb-1016	42	6	absolute	absolute	ADJ
ajbmeb-1016	42	7	confirmation	confirmation	NOUN
ajbmeb-1016	42	8	regarding	regard	VERB
ajbmeb-1016	42	9	the	the	DET
ajbmeb-1016	42	10	financial	financial	ADJ
ajbmeb-1016	42	11	statements	statement	NOUN
ajbmeb-1016	42	12	,	,	PUNCT
ajbmeb-1016	42	13	but	but	CCONJ
ajbmeb-1016	42	14	it	it	PRON
ajbmeb-1016	42	15	is	be	AUX
ajbmeb-1016	42	16	possible	possible	ADJ
ajbmeb-1016	42	17	to	to	PART
ajbmeb-1016	42	18	obtain	obtain	VERB
ajbmeb-1016	42	19	reasonable	reasonable	ADJ
ajbmeb-1016	42	20	or	or	CCONJ
ajbmeb-1016	42	21	limited	limited	ADJ
ajbmeb-1016	42	22	confirmation	confirmation	NOUN
ajbmeb-1016	42	23	.	.	PUNCT
ajbmeb-1016	43	1	second	second	ADJ
ajbmeb-1016	43	2	:	:	PUNCT
ajbmeb-1016	43	3	types	type	NOUN
ajbmeb-1016	43	4	of	of	ADP
ajbmeb-1016	43	5	audit	audit	NOUN
ajbmeb-1016	43	6	risks	risk	NOUN
ajbmeb-1016	43	7	1	1	NUM
ajbmeb-1016	43	8	)	)	PUNCT
ajbmeb-1016	43	9	inherent	inherent	ADJ
ajbmeb-1016	43	10	risks	risk	NOUN
ajbmeb-1016	43	11	(	(	PUNCT
ajbmeb-1016	43	12	ir	ir	NOUN
ajbmeb-1016	43	13	)	)	PUNCT
ajbmeb-1016	43	14	.	.	PUNCT
ajbmeb-1016	44	1	it	it	PRON
ajbmeb-1016	44	2	measures	measure	VERB
ajbmeb-1016	44	3	the	the	DET
ajbmeb-1016	44	4	auditor	auditor	NOUN
ajbmeb-1016	44	5	’s	’s	PART
ajbmeb-1016	44	6	assessment	assessment	NOUN
ajbmeb-1016	44	7	of	of	ADP
ajbmeb-1016	44	8	the	the	DET
ajbmeb-1016	44	9	possibility	possibility	NOUN
ajbmeb-1016	44	10	of	of	ADP
ajbmeb-1016	44	11	a	a	DET
ajbmeb-1016	44	12	material	material	NOUN
ajbmeb-1016	44	13	misstatement	misstatement	NOUN
ajbmeb-1016	44	14	before	before	ADP
ajbmeb-1016	44	15	considering	consider	VERB
ajbmeb-1016	44	16	the	the	DET
ajbmeb-1016	44	17	effectiveness	effectiveness	NOUN
ajbmeb-1016	44	18	of	of	ADP
ajbmeb-1016	44	19	internal	internal	ADJ
ajbmeb-1016	44	20	control	control	NOUN
ajbmeb-1016	44	21	.	.	PUNCT
ajbmeb-1016	45	1	it	it	PRON
ajbmeb-1016	45	2	relates	relate	VERB
ajbmeb-1016	45	3	these	these	DET
ajbmeb-1016	45	4	risks	risk	NOUN
ajbmeb-1016	45	5	to	to	ADP
ajbmeb-1016	45	6	the	the	DET
ajbmeb-1016	45	7	nature	nature	NOUN
ajbmeb-1016	45	8	of	of	ADP
ajbmeb-1016	45	9	work	work	NOUN
ajbmeb-1016	45	10	,	,	PUNCT
ajbmeb-1016	45	11	its	its	PRON
ajbmeb-1016	45	12	environment	environment	NOUN
ajbmeb-1016	45	13	,	,	PUNCT
ajbmeb-1016	45	14	and	and	CCONJ
ajbmeb-1016	45	15	the	the	DET
ajbmeb-1016	45	16	nature	nature	NOUN
ajbmeb-1016	45	17	of	of	ADP
ajbmeb-1016	45	18	account	account	NOUN
ajbmeb-1016	45	19	balances	balance	NOUN
ajbmeb-1016	45	20	or	or	CCONJ
ajbmeb-1016	45	21	a	a	DET
ajbmeb-1016	45	22	group	group	NOUN
ajbmeb-1016	45	23	of	of	ADP
ajbmeb-1016	45	24	transactions	transaction	NOUN
ajbmeb-1016	45	25	.	.	PUNCT
ajbmeb-1016	46	1	,	,	PUNCT
ajbmeb-1016	46	2	or	or	CCONJ
ajbmeb-1016	46	3	those	those	PRON
ajbmeb-1016	46	4	representing	represent	VERB
ajbmeb-1016	46	5	desirable	desirable	ADJ
ajbmeb-1016	46	6	or	or	CCONJ
ajbmeb-1016	46	7	moving	move	VERB
ajbmeb-1016	46	8	assets	asset	NOUN
ajbmeb-1016	46	9	such	such	ADJ
ajbmeb-1016	46	10	as	as	ADP
ajbmeb-1016	46	11	jewelry	jewelry	NOUN
ajbmeb-1016	46	12	,	,	PUNCT
ajbmeb-1016	46	13	or	or	CCONJ
ajbmeb-1016	46	14	those	those	PRON
ajbmeb-1016	46	15	particularly	particularly	ADV
ajbmeb-1016	46	16	subject	subject	ADJ
ajbmeb-1016	46	17	to	to	ADP
ajbmeb-1016	46	18	change	change	NOUN
ajbmeb-1016	46	19	in	in	ADP
ajbmeb-1016	46	20	light	light	NOUN
ajbmeb-1016	46	21	of	of	ADP
ajbmeb-1016	46	22	consumer	consumer	NOUN
ajbmeb-1016	46	23	demand	demand	NOUN
ajbmeb-1016	46	24	or	or	CCONJ
ajbmeb-1016	46	25	technology	technology	NOUN
ajbmeb-1016	46	26	that	that	PRON
ajbmeb-1016	46	27	affects	affect	VERB
ajbmeb-1016	46	28	their	their	PRON
ajbmeb-1016	46	29	value	value	NOUN
ajbmeb-1016	46	30	;	;	PUNCT
ajbmeb-1016	46	31	all	all	PRON
ajbmeb-1016	46	32	of	of	ADP
ajbmeb-1016	46	33	these	these	DET
ajbmeb-1016	46	34	accounts	account	NOUN
ajbmeb-1016	46	35	have	have	VERB
ajbmeb-1016	46	36	more	more	ADV
ajbmeb-1016	46	37	inevitable	inevitable	ADJ
ajbmeb-1016	46	38	risks	risk	NOUN
ajbmeb-1016	46	39	than	than	ADP
ajbmeb-1016	46	40	others	other	NOUN
ajbmeb-1016	46	41	(	(	PUNCT
ajbmeb-1016	46	42	lakhdari	lakhdari	ADJ
ajbmeb-1016	46	43	and	and	CCONJ
ajbmeb-1016	46	44	zain	zain	PROPN
ajbmeb-1016	46	45	,	,	PUNCT
ajbmeb-1016	46	46	22	22	NUM
ajbmeb-1016	46	47	:	:	SYM
ajbmeb-1016	46	48	2017	2017	NUM
ajbmeb-1016	46	49	)	)	PUNCT
ajbmeb-1016	46	50	.	.	PUNCT
ajbmeb-1016	47	1	factors	factor	NOUN
ajbmeb-1016	47	2	influencing	influence	VERB
ajbmeb-1016	47	3	the	the	DET
ajbmeb-1016	47	4	assessment	assessment	NOUN
ajbmeb-1016	47	5	of	of	ADP
ajbmeb-1016	47	6	inherent	inherent	ADJ
ajbmeb-1016	47	7	risks	risk	NOUN
ajbmeb-1016	47	8	:	:	PUNCT
ajbmeb-1016	47	9	the	the	DET
ajbmeb-1016	47	10	auditor	auditor	NOUN
ajbmeb-1016	47	11	should	should	AUX
ajbmeb-1016	47	12	evaluate	evaluate	VERB
ajbmeb-1016	47	13	the	the	DET
ajbmeb-1016	47	14	factors	factor	NOUN
ajbmeb-1016	47	15	that	that	PRON
ajbmeb-1016	47	16	lead	lead	VERB
ajbmeb-1016	47	17	to	to	ADP
ajbmeb-1016	47	18	the	the	DET
ajbmeb-1016	47	19	inevitable	inevitable	ADJ
ajbmeb-1016	47	20	risks	risk	NOUN
ajbmeb-1016	47	21	to	to	PART
ajbmeb-1016	47	22	be	be	AUX
ajbmeb-1016	47	23	able	able	ADJ
ajbmeb-1016	47	24	to	to	PART
ajbmeb-1016	47	25	evaluate	evaluate	VERB
ajbmeb-1016	47	26	these	these	DET
ajbmeb-1016	47	27	risks	risk	NOUN
ajbmeb-1016	47	28	.	.	PUNCT
ajbmeb-1016	48	1	therefore	therefore	ADV
ajbmeb-1016	48	2	,	,	PUNCT
ajbmeb-1016	48	3	there	there	PRON
ajbmeb-1016	48	4	are	be	VERB
ajbmeb-1016	48	5	a	a	DET
ajbmeb-1016	48	6	group	group	NOUN
ajbmeb-1016	48	7	of	of	ADP
ajbmeb-1016	48	8	factors	factor	NOUN
ajbmeb-1016	48	9	.	.	PUNCT
ajbmeb-1016	49	1	many	many	ADJ
ajbmeb-1016	49	2	factors	factor	NOUN
ajbmeb-1016	49	3	affect	affect	VERB
ajbmeb-1016	49	4	the	the	DET
ajbmeb-1016	49	5	inevitable	inevitable	ADJ
ajbmeb-1016	49	6	risk	risk	NOUN
ajbmeb-1016	49	7	(	(	PUNCT
ajbmeb-1016	49	8	amirish	amirish	PROPN
ajbmeb-1016	49	9	,	,	PUNCT
ajbmeb-1016	49	10	2017	2017	NUM
ajbmeb-1016	49	11	:	:	SYM
ajbmeb-1016	49	12	61	61	NUM
ajbmeb-1016	49	13	-	-	SYM
ajbmeb-1016	49	14	63	63	NUM
ajbmeb-1016	49	15	)	)	PUNCT
ajbmeb-1016	49	16	,	,	PUNCT
ajbmeb-1016	49	17	which	which	PRON
ajbmeb-1016	49	18	are	be	AUX
ajbmeb-1016	49	19	as	as	SCONJ
ajbmeb-1016	49	20	follows	follow	VERB
ajbmeb-1016	49	21	:	:	PUNCT
ajbmeb-1016	49	22	•	•	NUM
ajbmeb-1016	49	23	factors	factor	NOUN
ajbmeb-1016	49	24	affecting	affect	VERB
ajbmeb-1016	49	25	the	the	DET
ajbmeb-1016	49	26	industry	industry	NOUN
ajbmeb-1016	49	27	in	in	ADP
ajbmeb-1016	49	28	which	which	PRON
ajbmeb-1016	49	29	the	the	DET
ajbmeb-1016	49	30	unit	unit	NOUN
ajbmeb-1016	49	31	operates	operate	VERB
ajbmeb-1016	49	32	•	•	ADP
ajbmeb-1016	49	33	unusual	unusual	ADJ
ajbmeb-1016	49	34	pressures	pressure	NOUN
ajbmeb-1016	49	35	on	on	ADP
ajbmeb-1016	49	36	management	management	NOUN
ajbmeb-1016	49	37	•	•	NUM
ajbmeb-1016	49	38	management	management	NOUN
ajbmeb-1016	49	39	experience	experience	NOUN
ajbmeb-1016	49	40	and	and	CCONJ
ajbmeb-1016	49	41	knowledge	knowledge	NOUN
ajbmeb-1016	49	42	of	of	ADP
ajbmeb-1016	49	43	the	the	DET
ajbmeb-1016	49	44	changes	change	NOUN
ajbmeb-1016	49	45	taking	take	VERB
ajbmeb-1016	49	46	place	place	NOUN
ajbmeb-1016	49	47	•	•	ADP
ajbmeb-1016	49	48	the	the	DET
ajbmeb-1016	49	49	complexity	complexity	NOUN
ajbmeb-1016	49	50	of	of	ADP
ajbmeb-1016	49	51	accounts	account	NOUN
ajbmeb-1016	49	52	and	and	CCONJ
ajbmeb-1016	49	53	transactions	transaction	NOUN
ajbmeb-1016	49	54	•	•	PRON
ajbmeb-1016	49	55	community	community	NOUN
ajbmeb-1016	49	56	structure	structure	NOUN
ajbmeb-1016	49	57	adds	add	VERB
ajbmeb-1016	49	58	to	to	ADP
ajbmeb-1016	49	59	the	the	DET
ajbmeb-1016	49	60	above	above	ADJ
ajbmeb-1016	49	61	(	(	PUNCT
ajbmeb-1016	49	62	al	al	PROPN
ajbmeb-1016	49	63	-	-	PUNCT
ajbmeb-1016	49	64	awwad	awwad	PROPN
ajbmeb-1016	49	65	and	and	CCONJ
ajbmeb-1016	49	66	al	al	PROPN
ajbmeb-1016	49	67	-	-	PUNCT
ajbmeb-1016	49	68	mayali	mayali	PROPN
ajbmeb-1016	49	69	,	,	PUNCT
ajbmeb-1016	49	70	141:2020	141:2020	NUM
ajbmeb-1016	49	71	)	)	PUNCT
ajbmeb-1016	49	72	that	that	SCONJ
ajbmeb-1016	49	73	the	the	DET
ajbmeb-1016	49	74	auditor	auditor	NOUN
ajbmeb-1016	49	75	must	must	AUX
ajbmeb-1016	49	76	evaluate	evaluate	VERB
ajbmeb-1016	49	77	the	the	DET
ajbmeb-1016	49	78	factors	factor	NOUN
ajbmeb-1016	49	79	that	that	PRON
ajbmeb-1016	49	80	lead	lead	VERB
ajbmeb-1016	49	81	to	to	ADP
ajbmeb-1016	49	82	these	these	DET
ajbmeb-1016	49	83	risks	risk	NOUN
ajbmeb-1016	49	84	,	,	PUNCT
ajbmeb-1016	49	85	namely	namely	ADV
ajbmeb-1016	49	86	:	:	PUNCT
ajbmeb-1016	49	87	•	•	ADP
ajbmeb-1016	49	88	the	the	DET
ajbmeb-1016	49	89	nature	nature	NOUN
ajbmeb-1016	49	90	of	of	ADP
ajbmeb-1016	49	91	the	the	DET
ajbmeb-1016	49	92	work	work	NOUN
ajbmeb-1016	49	93	of	of	ADP
ajbmeb-1016	49	94	the	the	DET
ajbmeb-1016	49	95	unit	unit	NOUN
ajbmeb-1016	49	96	.	.	PUNCT
ajbmeb-1016	50	1	•	•	NUM
ajbmeb-1016	50	2	misstatements	misstatement	NOUN
ajbmeb-1016	50	3	in	in	ADP
ajbmeb-1016	50	4	previous	previous	ADJ
ajbmeb-1016	50	5	years	year	NOUN
ajbmeb-1016	50	6	•	•	ADP
ajbmeb-1016	50	7	the	the	DET
ajbmeb-1016	50	8	turnover	turnover	NOUN
ajbmeb-1016	50	9	rate	rate	NOUN
ajbmeb-1016	50	10	of	of	ADP
ajbmeb-1016	50	11	the	the	DET
ajbmeb-1016	50	12	audited	audit	VERB
ajbmeb-1016	50	13	entity	entity	NOUN
ajbmeb-1016	50	14	•	•	NOUN
ajbmeb-1016	50	15	transactions	transaction	NOUN
ajbmeb-1016	50	16	and	and	CCONJ
ajbmeb-1016	50	17	business	business	NOUN
ajbmeb-1016	50	18	that	that	PRON
ajbmeb-1016	50	19	take	take	VERB
ajbmeb-1016	50	20	place	place	NOUN
ajbmeb-1016	50	21	between	between	ADP
ajbmeb-1016	50	22	the	the	DET
ajbmeb-1016	50	23	parent	parent	NOUN
ajbmeb-1016	50	24	company	company	NOUN
ajbmeb-1016	50	25	and	and	CCONJ
ajbmeb-1016	50	26	subsidiaries	subsidiary	NOUN
ajbmeb-1016	50	27	second	second	ADJ
ajbmeb-1016	50	28	:	:	PUNCT
ajbmeb-1016	50	29	control	control	NOUN
ajbmeb-1016	50	30	risks	risk	NOUN
ajbmeb-1016	50	31	(	(	PUNCT
ajbmeb-1016	50	32	cr	cr	NOUN
ajbmeb-1016	50	33	):	):	PUNCT
ajbmeb-1016	50	34	what	what	PRON
ajbmeb-1016	50	35	distinguishes	distinguish	VERB
ajbmeb-1016	50	36	the	the	DET
ajbmeb-1016	50	37	risk	risk	NOUN
ajbmeb-1016	50	38	of	of	ADP
ajbmeb-1016	50	39	control	control	NOUN
ajbmeb-1016	50	40	as	as	ADP
ajbmeb-1016	50	41	an	an	DET
ajbmeb-1016	50	42	internal	internal	ADJ
ajbmeb-1016	50	43	risk	risk	NOUN
ajbmeb-1016	50	44	.	.	PUNCT
ajbmeb-1016	51	1	thus	thus	ADV
ajbmeb-1016	51	2	,	,	PUNCT
ajbmeb-1016	51	3	it	it	PRON
ajbmeb-1016	51	4	is	be	AUX
ajbmeb-1016	51	5	a	a	DET
ajbmeb-1016	51	6	measure	measure	NOUN
ajbmeb-1016	51	7	of	of	ADP
ajbmeb-1016	51	8	the	the	DET
ajbmeb-1016	51	9	efficiency	efficiency	NOUN
ajbmeb-1016	51	10	and	and	CCONJ
ajbmeb-1016	51	11	effectiveness	effectiveness	NOUN
ajbmeb-1016	51	12	of	of	ADP
ajbmeb-1016	51	13	the	the	DET
ajbmeb-1016	51	14	internal	internal	ADJ
ajbmeb-1016	51	15	control	control	NOUN
ajbmeb-1016	51	16	system	system	NOUN
ajbmeb-1016	51	17	,	,	PUNCT
ajbmeb-1016	51	18	as	as	SCONJ
ajbmeb-1016	51	19	this	this	DET
ajbmeb-1016	51	20	risk	risk	NOUN
ajbmeb-1016	51	21	is	be	AUX
ajbmeb-1016	51	22	a	a	DET
ajbmeb-1016	51	23	result	result	NOUN
ajbmeb-1016	51	24	of	of	ADP
ajbmeb-1016	51	25	the	the	DET
ajbmeb-1016	51	26	work	work	NOUN
ajbmeb-1016	51	27	environment	environment	NOUN
ajbmeb-1016	51	28	of	of	ADP
ajbmeb-1016	51	29	the	the	DET
ajbmeb-1016	51	30	unit	unit	NOUN
ajbmeb-1016	51	31	american	american	PROPN
ajbmeb-1016	51	32	journal	journal	PROPN
ajbmeb-1016	51	33	of	of	ADP
ajbmeb-1016	51	34	business	business	NOUN
ajbmeb-1016	51	35	management	management	NOUN
ajbmeb-1016	51	36	,	,	PUNCT
ajbmeb-1016	51	37	economics	economic	NOUN
ajbmeb-1016	51	38	and	and	CCONJ
ajbmeb-1016	51	39	banking	banking	NOUN
ajbmeb-1016	51	40	volume	volume	NOUN
ajbmeb-1016	51	41	13	13	NUM
ajbmeb-1016	51	42	june	june	PROPN
ajbmeb-1016	51	43	,	,	PUNCT
ajbmeb-1016	51	44	2023	2023	NUM
ajbmeb-1016	51	45	p	p	NOUN
ajbmeb-1016	51	46	a	a	DET
ajbmeb-1016	51	47	g	g	NOUN
ajbmeb-1016	51	48	e	e	NOUN
ajbmeb-1016	51	49	|	|	NOUN
ajbmeb-1016	51	50	127	127	NUM
ajbmeb-1016	51	51	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1016	51	52	subject	subject	NOUN
ajbmeb-1016	51	53	to	to	ADP
ajbmeb-1016	51	54	audit	audit	NOUN
ajbmeb-1016	51	55	.	.	PUNCT
ajbmeb-1016	52	1	accordingly	accordingly	ADV
ajbmeb-1016	52	2	,	,	PUNCT
ajbmeb-1016	52	3	the	the	DET
ajbmeb-1016	52	4	auditor	auditor	NOUN
ajbmeb-1016	52	5	can	can	AUX
ajbmeb-1016	52	6	not	not	PART
ajbmeb-1016	52	7	influence	influence	VERB
ajbmeb-1016	52	8	the	the	DET
ajbmeb-1016	52	9	degree	degree	NOUN
ajbmeb-1016	52	10	of	of	ADP
ajbmeb-1016	52	11	this	this	DET
ajbmeb-1016	52	12	risk	risk	NOUN
ajbmeb-1016	52	13	but	but	CCONJ
ajbmeb-1016	52	14	rather	rather	ADV
ajbmeb-1016	52	15	evaluates	evaluate	VERB
ajbmeb-1016	52	16	it	it	PRON
ajbmeb-1016	52	17	to	to	PART
ajbmeb-1016	52	18	determine	determine	VERB
ajbmeb-1016	52	19	the	the	DET
ajbmeb-1016	52	20	required	require	VERB
ajbmeb-1016	52	21	amount	amount	NOUN
ajbmeb-1016	52	22	of	of	ADP
ajbmeb-1016	52	23	audit	audit	NOUN
ajbmeb-1016	52	24	procedures	procedure	NOUN
ajbmeb-1016	52	25	to	to	PART
ajbmeb-1016	52	26	reduce	reduce	VERB
ajbmeb-1016	52	27	this	this	DET
ajbmeb-1016	52	28	risk	risk	NOUN
ajbmeb-1016	52	29	to	to	ADP
ajbmeb-1016	52	30	an	an	DET
ajbmeb-1016	52	31	acceptable	acceptable	ADJ
ajbmeb-1016	52	32	level	level	NOUN
ajbmeb-1016	52	33	.	.	PUNCT
ajbmeb-1016	53	1	then	then	ADV
ajbmeb-1016	53	2	the	the	DET
ajbmeb-1016	53	3	auditor	auditor	NOUN
ajbmeb-1016	53	4	must	must	AUX
ajbmeb-1016	53	5	know	know	VERB
ajbmeb-1016	53	6	the	the	DET
ajbmeb-1016	53	7	control	control	NOUN
ajbmeb-1016	53	8	procedures	procedure	NOUN
ajbmeb-1016	53	9	to	to	PART
ajbmeb-1016	53	10	develop	develop	VERB
ajbmeb-1016	53	11	the	the	DET
ajbmeb-1016	53	12	audit	audit	NOUN
ajbmeb-1016	53	13	plan	plan	NOUN
ajbmeb-1016	53	14	(	(	PUNCT
ajbmeb-1016	53	15	lakhdari	lakhdari	PROPN
ajbmeb-1016	53	16	82	82	NUM
ajbmeb-1016	53	17	:	:	SYM
ajbmeb-1016	53	18	2019	2019	NUM
ajbmeb-1016	53	19	)	)	PUNCT
ajbmeb-1016	53	20	.	.	PUNCT
ajbmeb-1016	54	1	factors	factor	NOUN
ajbmeb-1016	54	2	affecting	affect	VERB
ajbmeb-1016	54	3	the	the	DET
ajbmeb-1016	54	4	assessment	assessment	NOUN
ajbmeb-1016	54	5	of	of	ADP
ajbmeb-1016	54	6	control	control	NOUN
ajbmeb-1016	54	7	risk	risk	NOUN
ajbmeb-1016	54	8	:	:	PUNCT
ajbmeb-1016	54	9	the	the	DET
ajbmeb-1016	54	10	control	control	NOUN
ajbmeb-1016	54	11	risk	risk	NOUN
ajbmeb-1016	54	12	assessment	assessment	NOUN
ajbmeb-1016	54	13	is	be	AUX
ajbmeb-1016	54	14	an	an	DET
ajbmeb-1016	54	15	assessment	assessment	NOUN
ajbmeb-1016	54	16	of	of	ADP
ajbmeb-1016	54	17	the	the	DET
ajbmeb-1016	54	18	effectiveness	effectiveness	NOUN
ajbmeb-1016	54	19	of	of	ADP
ajbmeb-1016	54	20	the	the	DET
ajbmeb-1016	54	21	accounting	accounting	NOUN
ajbmeb-1016	54	22	system	system	NOUN
ajbmeb-1016	54	23	and	and	CCONJ
ajbmeb-1016	54	24	the	the	DET
ajbmeb-1016	54	25	internal	internal	ADJ
ajbmeb-1016	54	26	control	control	NOUN
ajbmeb-1016	54	27	system	system	NOUN
ajbmeb-1016	54	28	in	in	ADP
ajbmeb-1016	54	29	the	the	DET
ajbmeb-1016	54	30	unit	unit	NOUN
ajbmeb-1016	54	31	sufficient	sufficient	ADJ
ajbmeb-1016	54	32	to	to	PART
ajbmeb-1016	54	33	detect	detect	VERB
ajbmeb-1016	54	34	or	or	CCONJ
ajbmeb-1016	54	35	prevent	prevent	VERB
ajbmeb-1016	54	36	the	the	DET
ajbmeb-1016	54	37	occurrence	occurrence	NOUN
ajbmeb-1016	54	38	of	of	ADP
ajbmeb-1016	54	39	significant	significant	ADJ
ajbmeb-1016	54	40	errors	error	NOUN
ajbmeb-1016	54	41	and	and	CCONJ
ajbmeb-1016	54	42	misrepresentations	misrepresentation	NOUN
ajbmeb-1016	54	43	through	through	ADP
ajbmeb-1016	54	44	the	the	DET
ajbmeb-1016	54	45	auditor	auditor	NOUN
ajbmeb-1016	54	46	’s	’s	PART
ajbmeb-1016	54	47	desire	desire	NOUN
ajbmeb-1016	54	48	that	that	SCONJ
ajbmeb-1016	54	49	the	the	DET
ajbmeb-1016	54	50	control	control	NOUN
ajbmeb-1016	54	51	risk	risk	NOUN
ajbmeb-1016	54	52	percentage	percentage	NOUN
ajbmeb-1016	54	53	be	be	AUX
ajbmeb-1016	54	54	less	less	ADJ
ajbmeb-1016	54	55	than	than	ADP
ajbmeb-1016	54	56	5	5	NUM
ajbmeb-1016	54	57	%	%	NOUN
ajbmeb-1016	54	58	as	as	ADP
ajbmeb-1016	54	59	part	part	NOUN
ajbmeb-1016	54	60	of	of	ADP
ajbmeb-1016	54	61	an	an	DET
ajbmeb-1016	54	62	audit	audit	NOUN
ajbmeb-1016	54	63	plan	plan	NOUN
ajbmeb-1016	54	64	for	for	ADP
ajbmeb-1016	54	65	the	the	DET
ajbmeb-1016	54	66	unit	unit	NOUN
ajbmeb-1016	54	67	,	,	PUNCT
ajbmeb-1016	54	68	provided	provide	VERB
ajbmeb-1016	54	69	that	that	SCONJ
ajbmeb-1016	54	70	the	the	DET
ajbmeb-1016	54	71	study	study	NOUN
ajbmeb-1016	54	72	is	be	AUX
ajbmeb-1016	54	73	for	for	ADP
ajbmeb-1016	54	74	the	the	DET
ajbmeb-1016	54	75	system	system	NOUN
ajbmeb-1016	54	76	internal	internal	ADJ
ajbmeb-1016	54	77	control	control	NOUN
ajbmeb-1016	54	78	and	and	CCONJ
ajbmeb-1016	54	79	to	to	PART
ajbmeb-1016	54	80	develop	develop	VERB
ajbmeb-1016	54	81	initial	initial	ADJ
ajbmeb-1016	54	82	estimates	estimate	NOUN
ajbmeb-1016	54	83	with	with	ADP
ajbmeb-1016	54	84	the	the	DET
ajbmeb-1016	54	85	equivalent	equivalent	ADJ
ajbmeb-1016	54	86	audit	audit	NOUN
ajbmeb-1016	54	87	tests	test	NOUN
ajbmeb-1016	54	88	for	for	ADP
ajbmeb-1016	54	89	lack	lack	NOUN
ajbmeb-1016	54	90	of	of	ADP
ajbmeb-1016	54	91	assurance	assurance	NOUN
ajbmeb-1016	54	92	by	by	ADP
ajbmeb-1016	54	93	obtaining	obtain	VERB
ajbmeb-1016	54	94	the	the	DET
ajbmeb-1016	54	95	following	follow	VERB
ajbmeb-1016	54	96	evidence	evidence	NOUN
ajbmeb-1016	54	97	(	(	PUNCT
ajbmeb-1016	54	98	al	al	PROPN
ajbmeb-1016	54	99	-	-	PUNCT
ajbmeb-1016	54	100	ansari	ansari	ADJ
ajbmeb-1016	54	101	,	,	PUNCT
ajbmeb-1016	54	102	2021	2021	NUM
ajbmeb-1016	54	103	:	:	PUNCT
ajbmeb-1016	54	104	54	54	NUM
ajbmeb-1016	54	105	):	):	PUNCT
ajbmeb-1016	54	106	1the	1the	NUM
ajbmeb-1016	54	107	accounting	accounting	NOUN
ajbmeb-1016	54	108	system	system	NOUN
ajbmeb-1016	54	109	should	should	AUX
ajbmeb-1016	54	110	be	be	AUX
ajbmeb-1016	54	111	compatible	compatible	ADJ
ajbmeb-1016	54	112	with	with	ADP
ajbmeb-1016	54	113	the	the	DET
ajbmeb-1016	54	114	internal	internal	ADJ
ajbmeb-1016	54	115	control	control	NOUN
ajbmeb-1016	54	116	system	system	NOUN
ajbmeb-1016	54	117	to	to	PART
ajbmeb-1016	54	118	prevent	prevent	VERB
ajbmeb-1016	54	119	or	or	CCONJ
ajbmeb-1016	54	120	detect	detect	VERB
ajbmeb-1016	54	121	errors	error	NOUN
ajbmeb-1016	54	122	and	and	CCONJ
ajbmeb-1016	54	123	material	material	NOUN
ajbmeb-1016	54	124	misstatements	misstatement	NOUN
ajbmeb-1016	54	125	.	.	PUNCT
ajbmeb-1016	55	1	2the	2the	PRON
ajbmeb-1016	55	2	extent	extent	NOUN
ajbmeb-1016	55	3	of	of	ADP
ajbmeb-1016	55	4	the	the	DET
ajbmeb-1016	55	5	effectiveness	effectiveness	NOUN
ajbmeb-1016	55	6	and	and	CCONJ
ajbmeb-1016	55	7	stability	stability	NOUN
ajbmeb-1016	55	8	of	of	ADP
ajbmeb-1016	55	9	the	the	DET
ajbmeb-1016	55	10	work	work	NOUN
ajbmeb-1016	55	11	of	of	ADP
ajbmeb-1016	55	12	the	the	DET
ajbmeb-1016	55	13	internal	internal	ADJ
ajbmeb-1016	55	14	control	control	NOUN
ajbmeb-1016	55	15	system	system	NOUN
ajbmeb-1016	55	16	during	during	ADP
ajbmeb-1016	55	17	the	the	DET
ajbmeb-1016	55	18	audit	audit	NOUN
ajbmeb-1016	55	19	period	period	NOUN
ajbmeb-1016	55	20	.	.	PUNCT
ajbmeb-1016	56	1	3checking	3checke	VERB
ajbmeb-1016	56	2	the	the	DET
ajbmeb-1016	56	3	accounting	accounting	NOUN
ajbmeb-1016	56	4	system	system	NOUN
ajbmeb-1016	56	5	between	between	ADP
ajbmeb-1016	56	6	the	the	DET
ajbmeb-1016	56	7	cash	cash	NOUN
ajbmeb-1016	56	8	and	and	CCONJ
ajbmeb-1016	56	9	expense	expense	NOUN
ajbmeb-1016	56	10	accounts	account	NOUN
ajbmeb-1016	56	11	.	.	PUNCT
ajbmeb-1016	57	1	4the	4the	NUM
ajbmeb-1016	57	2	data	datum	NOUN
ajbmeb-1016	57	3	intended	intend	VERB
ajbmeb-1016	57	4	for	for	ADP
ajbmeb-1016	57	5	external	external	ADJ
ajbmeb-1016	57	6	use	use	NOUN
ajbmeb-1016	57	7	should	should	AUX
ajbmeb-1016	57	8	be	be	AUX
ajbmeb-1016	57	9	matched	match	VERB
ajbmeb-1016	57	10	with	with	ADP
ajbmeb-1016	57	11	the	the	DET
ajbmeb-1016	57	12	internal	internal	ADJ
ajbmeb-1016	57	13	data	datum	NOUN
ajbmeb-1016	57	14	.	.	PUNCT
ajbmeb-1016	58	1	5obtaining	5obtaining	NUM
ajbmeb-1016	58	2	inquiries	inquiry	NOUN
ajbmeb-1016	58	3	from	from	ADP
ajbmeb-1016	58	4	individuals	individual	NOUN
ajbmeb-1016	58	5	.	.	PUNCT
ajbmeb-1016	59	1	6elements	6element	NOUN
ajbmeb-1016	59	2	related	relate	VERB
ajbmeb-1016	59	3	to	to	ADP
ajbmeb-1016	59	4	asset	asset	NOUN
ajbmeb-1016	59	5	protection	protection	NOUN
ajbmeb-1016	59	6	and	and	CCONJ
ajbmeb-1016	59	7	compliance	compliance	NOUN
ajbmeb-1016	59	8	with	with	ADP
ajbmeb-1016	59	9	regulatory	regulatory	ADJ
ajbmeb-1016	59	10	laws	law	NOUN
ajbmeb-1016	59	11	and	and	CCONJ
ajbmeb-1016	59	12	rules	rule	NOUN
ajbmeb-1016	59	13	.	.	PUNCT
ajbmeb-1016	60	1	7reliance	7reliance	NOUN
ajbmeb-1016	60	2	on	on	ADP
ajbmeb-1016	60	3	the	the	DET
ajbmeb-1016	60	4	evidence	evidence	NOUN
ajbmeb-1016	60	5	of	of	ADP
ajbmeb-1016	60	6	previous	previous	ADJ
ajbmeb-1016	60	7	audits	audits	NOUN
ajbmeb-1016	60	8	.	.	PUNCT
ajbmeb-1016	61	1	8checking	8checke	VERB
ajbmeb-1016	61	2	the	the	DET
ajbmeb-1016	61	3	accuracy	accuracy	NOUN
ajbmeb-1016	61	4	of	of	ADP
ajbmeb-1016	61	5	the	the	DET
ajbmeb-1016	61	6	accounting	accounting	NOUN
ajbmeb-1016	61	7	system	system	NOUN
ajbmeb-1016	61	8	outputs	output	NOUN
ajbmeb-1016	61	9	represented	represent	VERB
ajbmeb-1016	61	10	in	in	ADP
ajbmeb-1016	61	11	the	the	DET
ajbmeb-1016	61	12	account	account	NOUN
ajbmeb-1016	61	13	balances	balance	NOUN
ajbmeb-1016	61	14	based	base	VERB
ajbmeb-1016	61	15	on	on	ADP
ajbmeb-1016	61	16	the	the	DET
ajbmeb-1016	61	17	accuracy	accuracy	NOUN
ajbmeb-1016	61	18	of	of	ADP
ajbmeb-1016	61	19	the	the	DET
ajbmeb-1016	61	20	inputs	input	NOUN
ajbmeb-1016	61	21	and	and	CCONJ
ajbmeb-1016	61	22	financial	financial	ADJ
ajbmeb-1016	61	23	statements	statement	NOUN
ajbmeb-1016	61	24	.	.	PUNCT
ajbmeb-1016	62	1	third	third	ADJ
ajbmeb-1016	62	2	:	:	PUNCT
ajbmeb-1016	62	3	detection	detection	NOUN
ajbmeb-1016	62	4	risks	risk	NOUN
ajbmeb-1016	62	5	(	(	PUNCT
ajbmeb-1016	62	6	dr	dr	PROPN
ajbmeb-1016	62	7	):	):	PUNCT
ajbmeb-1016	62	8	louwers	louwer	NOUN
ajbmeb-1016	62	9	et	et	PROPN
ajbmeb-1016	62	10	al	al	PROPN
ajbmeb-1016	62	11	.	.	PROPN
ajbmeb-1016	62	12	see	see	VERB
ajbmeb-1016	62	13	discovery	discovery	NOUN
ajbmeb-1016	62	14	risk	risk	NOUN
ajbmeb-1016	62	15	as	as	ADP
ajbmeb-1016	62	16	the	the	DET
ajbmeb-1016	62	17	possibility	possibility	NOUN
ajbmeb-1016	62	18	of	of	ADP
ajbmeb-1016	62	19	the	the	DET
ajbmeb-1016	62	20	auditor	auditor	NOUN
ajbmeb-1016	62	21	's	's	PART
ajbmeb-1016	62	22	procedures	procedure	NOUN
ajbmeb-1016	62	23	failing	fail	VERB
ajbmeb-1016	62	24	to	to	PART
ajbmeb-1016	62	25	discover	discover	VERB
ajbmeb-1016	62	26	material	material	ADJ
ajbmeb-1016	62	27	errors	error	NOUN
ajbmeb-1016	62	28	,	,	PUNCT
ajbmeb-1016	62	29	provided	provide	VERB
ajbmeb-1016	62	30	that	that	SCONJ
ajbmeb-1016	62	31	any	any	PRON
ajbmeb-1016	62	32	of	of	ADP
ajbmeb-1016	62	33	them	they	PRON
ajbmeb-1016	62	34	entered	enter	VERB
ajbmeb-1016	62	35	the	the	DET
ajbmeb-1016	62	36	accounting	accounting	NOUN
ajbmeb-1016	62	37	system	system	NOUN
ajbmeb-1016	62	38	the	the	DET
ajbmeb-1016	62	39	first	first	ADJ
ajbmeb-1016	62	40	time	time	NOUN
ajbmeb-1016	62	41	and	and	CCONJ
ajbmeb-1016	62	42	were	be	AUX
ajbmeb-1016	62	43	not	not	PART
ajbmeb-1016	62	44	prevented	prevent	VERB
ajbmeb-1016	62	45	,	,	PUNCT
ajbmeb-1016	62	46	detected	detect	VERB
ajbmeb-1016	62	47	,	,	PUNCT
ajbmeb-1016	62	48	or	or	CCONJ
ajbmeb-1016	62	49	corrected	correct	VERB
ajbmeb-1016	62	50	by	by	ADP
ajbmeb-1016	62	51	the	the	DET
ajbmeb-1016	62	52	unit	unit	NOUN
ajbmeb-1016	62	53	's	's	PART
ajbmeb-1016	62	54	internal	internal	ADJ
ajbmeb-1016	62	55	control	control	NOUN
ajbmeb-1016	62	56	system	system	NOUN
ajbmeb-1016	62	57	.	.	PUNCT
ajbmeb-1016	63	1	in	in	ADP
ajbmeb-1016	63	2	contrast	contrast	NOUN
ajbmeb-1016	63	3	to	to	ADP
ajbmeb-1016	63	4	deterministic	deterministic	ADJ
ajbmeb-1016	63	5	and	and	CCONJ
ajbmeb-1016	63	6	control	control	NOUN
ajbmeb-1016	63	7	risks	risk	NOUN
ajbmeb-1016	63	8	,	,	PUNCT
ajbmeb-1016	63	9	auditors	auditor	NOUN
ajbmeb-1016	63	10	are	be	AUX
ajbmeb-1016	63	11	responsible	responsible	ADJ
ajbmeb-1016	63	12	for	for	ADP
ajbmeb-1016	63	13	implementing	implement	VERB
ajbmeb-1016	63	14	evidence	evidence	NOUN
ajbmeb-1016	63	15	-	-	PUNCT
ajbmeb-1016	63	16	gathering	gather	VERB
ajbmeb-1016	63	17	procedures	procedure	NOUN
ajbmeb-1016	63	18	that	that	PRON
ajbmeb-1016	63	19	manage	manage	VERB
ajbmeb-1016	63	20	and	and	CCONJ
ajbmeb-1016	63	21	substantiate	substantiate	VERB
ajbmeb-1016	63	22	detection	detection	NOUN
ajbmeb-1016	63	23	risks	risk	NOUN
ajbmeb-1016	63	24	.	.	PUNCT
ajbmeb-1016	64	1	these	these	DET
ajbmeb-1016	64	2	audit	audit	NOUN
ajbmeb-1016	64	3	procedures	procedure	NOUN
ajbmeb-1016	64	4	allow	allow	VERB
ajbmeb-1016	64	5	the	the	DET
ajbmeb-1016	64	6	auditors	auditor	NOUN
ajbmeb-1016	64	7	to	to	PART
ajbmeb-1016	64	8	detect	detect	VERB
ajbmeb-1016	64	9	material	material	NOUN
ajbmeb-1016	64	10	misstatements	misstatement	NOUN
ajbmeb-1016	64	11	in	in	ADP
ajbmeb-1016	64	12	the	the	DET
ajbmeb-1016	64	13	financial	financial	ADJ
ajbmeb-1016	64	14	statements	statement	NOUN
ajbmeb-1016	64	15	.	.	PUNCT
ajbmeb-1016	65	1	in	in	ADP
ajbmeb-1016	65	2	other	other	ADJ
ajbmeb-1016	65	3	words	word	NOUN
ajbmeb-1016	65	4	,	,	PUNCT
ajbmeb-1016	65	5	unlike	unlike	ADP
ajbmeb-1016	65	6	deterministic	deterministic	ADJ
ajbmeb-1016	65	7	risk	risk	NOUN
ajbmeb-1016	65	8	and	and	CCONJ
ajbmeb-1016	65	9	control	control	NOUN
ajbmeb-1016	65	10	risk	risk	NOUN
ajbmeb-1016	65	11	,	,	PUNCT
ajbmeb-1016	65	12	auditors	auditor	NOUN
ajbmeb-1016	65	13	can	can	AUX
ajbmeb-1016	65	14	influence	influence	VERB
ajbmeb-1016	65	15	the	the	DET
ajbmeb-1016	65	16	level	level	NOUN
ajbmeb-1016	65	17	of	of	ADP
ajbmeb-1016	65	18	detection	detection	NOUN
ajbmeb-1016	65	19	risk	risk	NOUN
ajbmeb-1016	65	20	.	.	PUNCT
ajbmeb-1016	66	1	what	what	PRON
ajbmeb-1016	66	2	distinguishes	distinguish	VERB
ajbmeb-1016	66	3	this	this	DET
ajbmeb-1016	66	4	type	type	NOUN
ajbmeb-1016	66	5	of	of	ADP
ajbmeb-1016	66	6	risk	risk	NOUN
ajbmeb-1016	66	7	from	from	ADP
ajbmeb-1016	66	8	the	the	DET
ajbmeb-1016	66	9	types	type	NOUN
ajbmeb-1016	66	10	mentioned	mention	VERB
ajbmeb-1016	66	11	above	above	ADV
ajbmeb-1016	66	12	(	(	PUNCT
ajbmeb-1016	66	13	inevitable	inevitable	ADJ
ajbmeb-1016	66	14	censorship	censorship	NOUN
ajbmeb-1016	66	15	)	)	PUNCT
ajbmeb-1016	66	16	is	be	AUX
ajbmeb-1016	66	17	that	that	SCONJ
ajbmeb-1016	66	18	it	it	PRON
ajbmeb-1016	66	19	arises	arise	VERB
ajbmeb-1016	66	20	from	from	ADP
ajbmeb-1016	66	21	the	the	DET
ajbmeb-1016	66	22	nature	nature	NOUN
ajbmeb-1016	66	23	and	and	CCONJ
ajbmeb-1016	66	24	quality	quality	NOUN
ajbmeb-1016	66	25	of	of	ADP
ajbmeb-1016	66	26	the	the	DET
ajbmeb-1016	66	27	auditing	auditing	NOUN
ajbmeb-1016	66	28	procedures	procedure	NOUN
ajbmeb-1016	66	29	and	and	CCONJ
ajbmeb-1016	66	30	the	the	DET
ajbmeb-1016	66	31	extent	extent	NOUN
ajbmeb-1016	66	32	of	of	ADP
ajbmeb-1016	66	33	the	the	DET
ajbmeb-1016	66	34	auditor	auditor	NOUN
ajbmeb-1016	66	35	’s	’s	PART
ajbmeb-1016	66	36	competence	competence	NOUN
ajbmeb-1016	66	37	,	,	PUNCT
ajbmeb-1016	66	38	i.	i.	NOUN
ajbmeb-1016	66	39	core	core	NOUN
ajbmeb-1016	66	40	tests	test	NOUN
ajbmeb-1016	66	41	.	.	PUNCT
ajbmeb-1016	67	1	factors	factor	NOUN
ajbmeb-1016	67	2	affecting	affect	VERB
ajbmeb-1016	67	3	the	the	DET
ajbmeb-1016	67	4	estimation	estimation	NOUN
ajbmeb-1016	67	5	of	of	ADP
ajbmeb-1016	67	6	detection	detection	NOUN
ajbmeb-1016	67	7	risk	risk	NOUN
ajbmeb-1016	67	8	:	:	PUNCT
ajbmeb-1016	67	9	(	(	PUNCT
ajbmeb-1016	67	10	nakhal	nakhal	NOUN
ajbmeb-1016	67	11	,	,	PUNCT
ajbmeb-1016	67	12	14:2020	14:2020	NUM
ajbmeb-1016	67	13	)	)	PUNCT
ajbmeb-1016	67	14	believes	believe	VERB
ajbmeb-1016	67	15	that	that	SCONJ
ajbmeb-1016	67	16	the	the	DET
ajbmeb-1016	67	17	factors	factor	NOUN
ajbmeb-1016	67	18	affecting	affect	VERB
ajbmeb-1016	67	19	the	the	DET
ajbmeb-1016	67	20	estimation	estimation	NOUN
ajbmeb-1016	67	21	of	of	ADP
ajbmeb-1016	67	22	the	the	DET
ajbmeb-1016	67	23	risk	risk	NOUN
ajbmeb-1016	67	24	of	of	ADP
ajbmeb-1016	67	25	discovery	discovery	NOUN
ajbmeb-1016	67	26	are	be	AUX
ajbmeb-1016	67	27	as	as	SCONJ
ajbmeb-1016	67	28	follows	follow	VERB
ajbmeb-1016	67	29	:	:	PUNCT
ajbmeb-1016	67	30	applying	apply	VERB
ajbmeb-1016	67	31	incorrect	incorrect	ADJ
ajbmeb-1016	67	32	audit	audit	NOUN
ajbmeb-1016	67	33	procedures	procedure	NOUN
ajbmeb-1016	67	34	executing	execute	VERB
ajbmeb-1016	67	35	audit	audit	NOUN
ajbmeb-1016	67	36	procedures	procedure	NOUN
ajbmeb-1016	67	37	incorrectly	incorrectly	ADV
ajbmeb-1016	67	38	misunderstanding	misunderstand	VERB
ajbmeb-1016	67	39	of	of	ADP
ajbmeb-1016	67	40	audit	audit	NOUN
ajbmeb-1016	67	41	results	result	VERB
ajbmeb-1016	67	42	the	the	DET
ajbmeb-1016	67	43	risk	risk	NOUN
ajbmeb-1016	67	44	of	of	ADP
ajbmeb-1016	67	45	discovery	discovery	NOUN
ajbmeb-1016	67	46	is	be	AUX
ajbmeb-1016	67	47	calculated	calculate	VERB
ajbmeb-1016	67	48	after	after	ADP
ajbmeb-1016	67	49	selecting	select	VERB
ajbmeb-1016	67	50	the	the	DET
ajbmeb-1016	67	51	value	value	NOUN
ajbmeb-1016	67	52	of	of	ADP
ajbmeb-1016	67	53	the	the	DET
ajbmeb-1016	67	54	acceptable	acceptable	ADJ
ajbmeb-1016	67	55	audit	audit	NOUN
ajbmeb-1016	67	56	risk	risk	NOUN
ajbmeb-1016	67	57	and	and	CCONJ
ajbmeb-1016	67	58	estimating	estimate	VERB
ajbmeb-1016	67	59	the	the	DET
ajbmeb-1016	67	60	value	value	NOUN
ajbmeb-1016	67	61	of	of	ADP
ajbmeb-1016	67	62	the	the	DET
ajbmeb-1016	67	63	inevitable	inevitable	ADJ
ajbmeb-1016	67	64	risks	risk	NOUN
ajbmeb-1016	67	65	and	and	CCONJ
ajbmeb-1016	67	66	the	the	DET
ajbmeb-1016	67	67	control	control	NOUN
ajbmeb-1016	67	68	risks	risk	NOUN
ajbmeb-1016	67	69	;	;	PUNCT
ajbmeb-1016	67	70	the	the	DET
ajbmeb-1016	67	71	auditor	auditor	NOUN
ajbmeb-1016	67	72	can	can	AUX
ajbmeb-1016	67	73	also	also	ADV
ajbmeb-1016	67	74	calculate	calculate	VERB
ajbmeb-1016	67	75	the	the	DET
ajbmeb-1016	67	76	value	value	NOUN
ajbmeb-1016	67	77	of	of	ADP
ajbmeb-1016	67	78	the	the	DET
ajbmeb-1016	67	79	american	american	ADJ
ajbmeb-1016	67	80	journal	journal	PROPN
ajbmeb-1016	67	81	of	of	ADP
ajbmeb-1016	67	82	business	business	NOUN
ajbmeb-1016	67	83	management	management	NOUN
ajbmeb-1016	67	84	,	,	PUNCT
ajbmeb-1016	67	85	economics	economic	NOUN
ajbmeb-1016	67	86	and	and	CCONJ
ajbmeb-1016	67	87	banking	banking	NOUN
ajbmeb-1016	67	88	volume	volume	NOUN
ajbmeb-1016	67	89	13	13	NUM
ajbmeb-1016	67	90	june	june	PROPN
ajbmeb-1016	67	91	,	,	PUNCT
ajbmeb-1016	67	92	2023	2023	NUM
ajbmeb-1016	67	93	p	p	NOUN
ajbmeb-1016	68	1	a	a	DET
ajbmeb-1016	68	2	g	g	NOUN
ajbmeb-1016	68	3	e	e	NOUN
ajbmeb-1016	68	4	|	|	ADV
ajbmeb-1016	68	5	128	128	NUM
ajbmeb-1016	68	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1016	68	7	discovery	discovery	NOUN
ajbmeb-1016	68	8	risk	risk	NOUN
ajbmeb-1016	68	9	that	that	SCONJ
ajbmeb-1016	68	10	he	he	PRON
ajbmeb-1016	68	11	seeks	seek	VERB
ajbmeb-1016	68	12	to	to	PART
ajbmeb-1016	68	13	reach	reach	VERB
ajbmeb-1016	68	14	(	(	PUNCT
ajbmeb-1016	68	15	planned	plan	VERB
ajbmeb-1016	68	16	discovery	discovery	NOUN
ajbmeb-1016	68	17	risk	risk	NOUN
ajbmeb-1016	68	18	)	)	PUNCT
ajbmeb-1016	68	19	,	,	PUNCT
ajbmeb-1016	68	20	expressing	express	VERB
ajbmeb-1016	68	21	an	an	DET
ajbmeb-1016	68	22	audit	audit	NOUN
ajbmeb-1016	68	23	risk	risk	NOUN
ajbmeb-1016	68	24	model	model	NOUN
ajbmeb-1016	68	25	that	that	PRON
ajbmeb-1016	68	26	can	can	AUX
ajbmeb-1016	68	27	be	be	AUX
ajbmeb-1016	68	28	formulated	formulate	VERB
ajbmeb-1016	68	29	in	in	ADP
ajbmeb-1016	68	30	practical	practical	ADJ
ajbmeb-1016	68	31	application	application	NOUN
ajbmeb-1016	68	32	:	:	PUNCT
ajbmeb-1016	68	33	(	(	PUNCT
ajbmeb-1016	68	34	arens	arens	PROPN
ajbmeb-1016	68	35	et	et	PROPN
ajbmeb-1016	68	36	al	al	PROPN
ajbmeb-1016	68	37	.	.	PROPN
ajbmeb-1016	68	38	,	,	PUNCT
ajbmeb-1016	68	39	2017	2017	NUM
ajbmeb-1016	68	40	:	:	SYM
ajbmeb-1016	68	41	269	269	NUM
ajbmeb-1016	68	42	)	)	PUNCT
ajbmeb-1016	68	43	.	.	PUNCT
ajbmeb-1016	69	1	as	as	SCONJ
ajbmeb-1016	69	2	:	:	PUNCT
ajbmeb-1016	69	3	stands	stand	VERB
ajbmeb-1016	69	4	for	for	ADP
ajbmeb-1016	69	5	planned	planned	ADJ
ajbmeb-1016	69	6	detection	detection	NOUN
ajbmeb-1016	69	7	risk	risk	NOUN
ajbmeb-1016	69	8	(	(	PUNCT
ajbmeb-1016	69	9	pdr	pdr	PROPN
ajbmeb-1016	69	10	)	)	PUNCT
ajbmeb-1016	69	11	stands	stand	VERB
ajbmeb-1016	69	12	for	for	ADP
ajbmeb-1016	69	13	acceptable	acceptable	ADJ
ajbmeb-1016	69	14	audit	audit	NOUN
ajbmeb-1016	69	15	risk	risk	NOUN
ajbmeb-1016	69	16	(	(	PUNCT
ajbmeb-1016	69	17	aar	aar	NOUN
ajbmeb-1016	69	18	)	)	PUNCT
ajbmeb-1016	69	19	represents	represent	VERB
ajbmeb-1016	69	20	the	the	DET
ajbmeb-1016	69	21	“	"	PUNCT
ajbmeb-1016	69	22	inherent	inherent	ADJ
ajbmeb-1016	69	23	risk	risk	NOUN
ajbmeb-1016	69	24	”	"	PUNCT
ajbmeb-1016	69	25	(	(	PUNCT
ajbmeb-1016	69	26	ir	ir	NOUN
ajbmeb-1016	69	27	)	)	PUNCT
ajbmeb-1016	69	28	.	.	PUNCT
ajbmeb-1016	70	1	represents	represent	VERB
ajbmeb-1016	70	2	the	the	DET
ajbmeb-1016	70	3	“	"	PUNCT
ajbmeb-1016	70	4	control	control	NOUN
ajbmeb-1016	70	5	risk	risk	NOUN
ajbmeb-1016	70	6	”	"	PUNCT
ajbmeb-1016	70	7	(	(	PUNCT
ajbmeb-1016	70	8	cr	cr	NOUN
ajbmeb-1016	70	9	)	)	PUNCT
ajbmeb-1016	70	10	.	.	PUNCT
ajbmeb-1016	71	1	third	third	ADV
ajbmeb-1016	71	2	:	:	PUNCT
ajbmeb-1016	71	3	understanding	understand	VERB
ajbmeb-1016	71	4	the	the	DET
ajbmeb-1016	71	5	relationship	relationship	NOUN
ajbmeb-1016	71	6	between	between	ADP
ajbmeb-1016	71	7	the	the	DET
ajbmeb-1016	71	8	various	various	ADJ
ajbmeb-1016	71	9	risks	risk	NOUN
ajbmeb-1016	71	10	and	and	CCONJ
ajbmeb-1016	71	11	the	the	DET
ajbmeb-1016	71	12	evidence	evidence	NOUN
ajbmeb-1016	71	13	to	to	PART
ajbmeb-1016	71	14	be	be	AUX
ajbmeb-1016	71	15	collected	collect	VERB
ajbmeb-1016	71	16	:	:	PUNCT
ajbmeb-1016	71	17	al	al	PROPN
ajbmeb-1016	71	18	-	-	PUNCT
ajbmeb-1016	71	19	ansari	ansari	PROPN
ajbmeb-1016	71	20	,	,	PUNCT
ajbmeb-1016	71	21	(	(	PUNCT
ajbmeb-1016	71	22	61	61	NUM
ajbmeb-1016	71	23	:	:	SYM
ajbmeb-1016	71	24	2021	2021	NUM
ajbmeb-1016	71	25	)	)	PUNCT
ajbmeb-1016	71	26	explains	explain	VERB
ajbmeb-1016	71	27	that	that	SCONJ
ajbmeb-1016	71	28	the	the	DET
ajbmeb-1016	71	29	audit	audit	NOUN
ajbmeb-1016	71	30	risk	risk	NOUN
ajbmeb-1016	71	31	model	model	NOUN
ajbmeb-1016	71	32	shows	show	VERB
ajbmeb-1016	71	33	the	the	DET
ajbmeb-1016	71	34	close	close	ADJ
ajbmeb-1016	71	35	relationship	relationship	NOUN
ajbmeb-1016	71	36	between	between	ADP
ajbmeb-1016	71	37	deterministic	deterministic	ADJ
ajbmeb-1016	71	38	risks	risk	NOUN
ajbmeb-1016	71	39	and	and	CCONJ
ajbmeb-1016	71	40	control	control	NOUN
ajbmeb-1016	71	41	risks	risk	NOUN
ajbmeb-1016	71	42	,	,	PUNCT
ajbmeb-1016	71	43	as	as	SCONJ
ajbmeb-1016	71	44	the	the	DET
ajbmeb-1016	71	45	risks	risk	NOUN
ajbmeb-1016	71	46	of	of	ADP
ajbmeb-1016	71	47	material	material	NOUN
ajbmeb-1016	71	48	misstatement	misstatement	NOUN
ajbmeb-1016	71	49	reflect	reflect	VERB
ajbmeb-1016	71	50	the	the	DET
ajbmeb-1016	71	51	combined	combined	ADJ
ajbmeb-1016	71	52	effect	effect	NOUN
ajbmeb-1016	71	53	of	of	ADP
ajbmeb-1016	71	54	deterministic	deterministic	ADJ
ajbmeb-1016	71	55	risks	risk	NOUN
ajbmeb-1016	71	56	and	and	CCONJ
ajbmeb-1016	71	57	control	control	NOUN
ajbmeb-1016	71	58	risks	risk	NOUN
ajbmeb-1016	71	59	.	.	PUNCT
ajbmeb-1016	72	1	separately	separately	ADV
ajbmeb-1016	72	2	,	,	PUNCT
ajbmeb-1016	72	3	as	as	ADP
ajbmeb-1016	72	4	with	with	ADP
ajbmeb-1016	72	5	inevitable	inevitable	ADJ
ajbmeb-1016	72	6	risks	risk	NOUN
ajbmeb-1016	72	7	,	,	PUNCT
ajbmeb-1016	72	8	the	the	DET
ajbmeb-1016	72	9	relationship	relationship	NOUN
ajbmeb-1016	72	10	between	between	ADP
ajbmeb-1016	72	11	control	control	NOUN
ajbmeb-1016	72	12	risk	risk	NOUN
ajbmeb-1016	72	13	and	and	CCONJ
ajbmeb-1016	72	14	planned	plan	VERB
ajbmeb-1016	72	15	discovery	discovery	NOUN
ajbmeb-1016	72	16	risk	risk	NOUN
ajbmeb-1016	72	17	is	be	AUX
ajbmeb-1016	72	18	inverse	inverse	ADJ
ajbmeb-1016	72	19	,	,	PUNCT
ajbmeb-1016	72	20	while	while	SCONJ
ajbmeb-1016	72	21	the	the	DET
ajbmeb-1016	72	22	relationship	relationship	NOUN
ajbmeb-1016	72	23	between	between	ADP
ajbmeb-1016	72	24	control	control	NOUN
ajbmeb-1016	72	25	risk	risk	NOUN
ajbmeb-1016	72	26	and	and	CCONJ
ajbmeb-1016	72	27	objective	objective	ADJ
ajbmeb-1016	72	28	evidence	evidence	NOUN
ajbmeb-1016	72	29	is	be	AUX
ajbmeb-1016	72	30	direct	direct	ADJ
ajbmeb-1016	72	31	and	and	CCONJ
ajbmeb-1016	72	32	direct	direct	ADJ
ajbmeb-1016	72	33	.	.	PUNCT
ajbmeb-1016	73	1	if	if	SCONJ
ajbmeb-1016	73	2	the	the	DET
ajbmeb-1016	73	3	auditor	auditor	NOUN
ajbmeb-1016	73	4	concludes	conclude	VERB
ajbmeb-1016	73	5	that	that	SCONJ
ajbmeb-1016	73	6	internal	internal	ADJ
ajbmeb-1016	73	7	control	control	NOUN
ajbmeb-1016	73	8	is	be	AUX
ajbmeb-1016	73	9	effective	effective	ADJ
ajbmeb-1016	73	10	,	,	PUNCT
ajbmeb-1016	73	11	the	the	DET
ajbmeb-1016	73	12	planned	plan	VERB
ajbmeb-1016	73	13	discovery	discovery	NOUN
ajbmeb-1016	73	14	risk	risk	NOUN
ajbmeb-1016	73	15	can	can	AUX
ajbmeb-1016	73	16	be	be	AUX
ajbmeb-1016	73	17	increased	increase	VERB
ajbmeb-1016	73	18	and	and	CCONJ
ajbmeb-1016	73	19	reduced	reduce	VERB
ajbmeb-1016	73	20	.	.	PUNCT
ajbmeb-1016	74	1	evidence	evidence	NOUN
ajbmeb-1016	74	2	,	,	PUNCT
ajbmeb-1016	74	3	the	the	DET
ajbmeb-1016	74	4	auditor	auditor	NOUN
ajbmeb-1016	74	5	can	can	AUX
ajbmeb-1016	74	6	increase	increase	VERB
ajbmeb-1016	74	7	the	the	DET
ajbmeb-1016	74	8	risk	risk	NOUN
ajbmeb-1016	74	9	of	of	ADP
ajbmeb-1016	74	10	planned	plan	VERB
ajbmeb-1016	74	11	discovery	discovery	NOUN
ajbmeb-1016	74	12	when	when	SCONJ
ajbmeb-1016	74	13	internal	internal	ADJ
ajbmeb-1016	74	14	control	control	NOUN
ajbmeb-1016	74	15	is	be	AUX
ajbmeb-1016	74	16	effective	effective	ADJ
ajbmeb-1016	74	17	because	because	SCONJ
ajbmeb-1016	74	18	effective	effective	ADJ
ajbmeb-1016	74	19	internal	internal	ADJ
ajbmeb-1016	74	20	control	control	NOUN
ajbmeb-1016	74	21	reduces	reduce	VERB
ajbmeb-1016	74	22	the	the	DET
ajbmeb-1016	74	23	possibility	possibility	NOUN
ajbmeb-1016	74	24	of	of	ADP
ajbmeb-1016	74	25	errors	error	NOUN
ajbmeb-1016	74	26	in	in	ADP
ajbmeb-1016	74	27	the	the	DET
ajbmeb-1016	74	28	financial	financial	ADJ
ajbmeb-1016	74	29	statements	statement	NOUN
ajbmeb-1016	74	30	(	(	PUNCT
ajbmeb-1016	74	31	arens	arens	PROPN
ajbmeb-1016	74	32	et	et	PROPN
ajbmeb-1016	74	33	al	al	PROPN
ajbmeb-1016	74	34	.	.	PROPN
ajbmeb-1016	74	35	,	,	PUNCT
ajbmeb-1016	74	36	2017	2017	NUM
ajbmeb-1016	74	37	:	:	PUNCT
ajbmeb-1016	74	38	272	272	NUM
ajbmeb-1016	74	39	)	)	PUNCT
ajbmeb-1016	74	40	.	.	PUNCT
ajbmeb-1016	75	1	the	the	DET
ajbmeb-1016	75	2	table	table	NOUN
ajbmeb-1016	75	3	below	below	ADV
ajbmeb-1016	75	4	shows	show	VERB
ajbmeb-1016	75	5	the	the	DET
ajbmeb-1016	75	6	relationship	relationship	NOUN
ajbmeb-1016	75	7	between	between	ADP
ajbmeb-1016	75	8	the	the	DET
ajbmeb-1016	75	9	components	component	NOUN
ajbmeb-1016	75	10	of	of	ADP
ajbmeb-1016	75	11	audit	audit	NOUN
ajbmeb-1016	75	12	risk	risk	NOUN
ajbmeb-1016	75	13	.	.	PUNCT
ajbmeb-1016	76	1	identify	identify	VERB
ajbmeb-1016	76	2	(	(	PUNCT
ajbmeb-1016	76	3	assess	assess	NOUN
ajbmeb-1016	76	4	)	)	PUNCT
ajbmeb-1016	76	5	audit	audit	NOUN
ajbmeb-1016	76	6	risks	risk	NOUN
ajbmeb-1016	76	7	.	.	PUNCT
ajbmeb-1016	77	1	maximum	maximum	ADJ
ajbmeb-1016	77	2	high	high	ADJ
ajbmeb-1016	77	3	moderate	moderate	ADJ
ajbmeb-1016	77	4	low	low	ADJ
ajbmeb-1016	77	5	the	the	DET
ajbmeb-1016	77	6	acceptable	acceptable	ADJ
ajbmeb-1016	77	7	level	level	NOUN
ajbmeb-1016	77	8	of	of	ADP
ajbmeb-1016	77	9	detection	detection	NOUN
ajbmeb-1016	77	10	risk	risk	NOUN
ajbmeb-1016	77	11	to	to	PART
ajbmeb-1016	77	12	achieve	achieve	VERB
ajbmeb-1016	77	13	audit	audit	NOUN
ajbmeb-1016	77	14	risk	risk	NOUN
ajbmeb-1016	77	15	is	be	AUX
ajbmeb-1016	77	16	low	low	ADJ
ajbmeb-1016	77	17	.	.	PUNCT
ajbmeb-1016	78	1	determine	determine	VERB
ajbmeb-1016	78	2	the	the	DET
ajbmeb-1016	78	3	inevitable	inevitable	ADJ
ajbmeb-1016	78	4	risks	risk	NOUN
ajbmeb-1016	78	5	.	.	PUNCT
ajbmeb-1016	79	1	maximum	maximum	ADJ
ajbmeb-1016	79	2	very	very	ADV
ajbmeb-1016	79	3	low	low	ADJ
ajbmeb-1016	79	4	low	low	ADJ
ajbmeb-1016	79	5	low	low	ADJ
ajbmeb-1016	79	6	low	low	ADJ
ajbmeb-1016	79	7	high	high	ADJ
ajbmeb-1016	79	8	very	very	ADV
ajbmeb-1016	79	9	low	low	ADJ
ajbmeb-1016	79	10	low	low	ADJ
ajbmeb-1016	79	11	low	low	ADJ
ajbmeb-1016	79	12	moderate	moderate	ADJ
ajbmeb-1016	79	13	moderate	moderate	ADJ
ajbmeb-1016	79	14	low	low	ADJ
ajbmeb-1016	79	15	low	low	ADJ
ajbmeb-1016	79	16	moderate	moderate	ADJ
ajbmeb-1016	79	17	high	high	ADJ
ajbmeb-1016	79	18	low	low	ADJ
ajbmeb-1016	79	19	low	low	ADJ
ajbmeb-1016	79	20	moderate	moderate	ADJ
ajbmeb-1016	79	21	high	high	ADJ
ajbmeb-1016	79	22	(	(	PUNCT
ajbmeb-1016	79	23	x	x	NOUN
ajbmeb-1016	79	24	)	)	PUNCT
ajbmeb-1016	79	25	substantive	substantive	ADJ
ajbmeb-1016	79	26	validation	validation	NOUN
ajbmeb-1016	79	27	tests	test	NOUN
ajbmeb-1016	79	28	may	may	AUX
ajbmeb-1016	79	29	not	not	PART
ajbmeb-1016	79	30	be	be	AUX
ajbmeb-1016	79	31	necessary	necessary	ADJ
ajbmeb-1016	79	32	for	for	ADP
ajbmeb-1016	79	33	a	a	DET
ajbmeb-1016	79	34	particular	particular	ADJ
ajbmeb-1016	79	35	assurance	assurance	NOUN
ajbmeb-1016	79	36	table	table	NOUN
ajbmeb-1016	79	37	(	(	PUNCT
ajbmeb-1016	79	38	1	1	X
ajbmeb-1016	79	39	)	)	PUNCT
ajbmeb-1016	79	40	the	the	DET
ajbmeb-1016	79	41	relationship	relationship	NOUN
ajbmeb-1016	79	42	between	between	ADP
ajbmeb-1016	79	43	the	the	DET
ajbmeb-1016	79	44	components	component	NOUN
ajbmeb-1016	79	45	of	of	ADP
ajbmeb-1016	79	46	audit	audit	NOUN
ajbmeb-1016	79	47	risk	risk	NOUN
ajbmeb-1016	79	48	source	source	NOUN
ajbmeb-1016	79	49	:	:	PUNCT
ajbmeb-1016	79	50	(	(	PUNCT
ajbmeb-1016	79	51	zahouqi	zahouqi	NOUN
ajbmeb-1016	79	52	and	and	CCONJ
ajbmeb-1016	79	53	zamaleh	zamaleh	NOUN
ajbmeb-1016	79	54	,	,	PUNCT
ajbmeb-1016	79	55	2019	2019	NUM
ajbmeb-1016	79	56	:	:	SYM
ajbmeb-1016	79	57	96	96	NUM
ajbmeb-1016	79	58	)	)	PUNCT
ajbmeb-1016	79	59	adapted	adapt	VERB
ajbmeb-1016	79	60	by	by	ADP
ajbmeb-1016	79	61	researcher	researcher	NOUN
ajbmeb-1016	79	62	it	it	PRON
ajbmeb-1016	79	63	is	be	AUX
ajbmeb-1016	79	64	clear	clear	ADJ
ajbmeb-1016	79	65	from	from	ADP
ajbmeb-1016	79	66	table	table	NOUN
ajbmeb-1016	79	67	(	(	PUNCT
ajbmeb-1016	79	68	1	1	NUM
ajbmeb-1016	79	69	)	)	PUNCT
ajbmeb-1016	79	70	that	that	SCONJ
ajbmeb-1016	79	71	there	there	PRON
ajbmeb-1016	79	72	is	be	VERB
ajbmeb-1016	79	73	an	an	DET
ajbmeb-1016	79	74	inverse	inverse	NOUN
ajbmeb-1016	79	75	relationship	relationship	NOUN
ajbmeb-1016	79	76	between	between	ADP
ajbmeb-1016	79	77	the	the	DET
ajbmeb-1016	79	78	combined	combine	VERB
ajbmeb-1016	79	79	effect	effect	NOUN
ajbmeb-1016	79	80	of	of	ADP
ajbmeb-1016	79	81	the	the	DET
ajbmeb-1016	79	82	inevitable	inevitable	ADJ
ajbmeb-1016	79	83	risk	risk	NOUN
ajbmeb-1016	79	84	and	and	CCONJ
ajbmeb-1016	79	85	the	the	DET
ajbmeb-1016	79	86	risk	risk	NOUN
ajbmeb-1016	79	87	of	of	ADP
ajbmeb-1016	79	88	control	control	NOUN
ajbmeb-1016	79	89	on	on	ADP
ajbmeb-1016	79	90	the	the	DET
ajbmeb-1016	79	91	one	one	NUM
ajbmeb-1016	79	92	hand	hand	NOUN
ajbmeb-1016	79	93	and	and	CCONJ
ajbmeb-1016	79	94	the	the	DET
ajbmeb-1016	79	95	risk	risk	NOUN
ajbmeb-1016	79	96	of	of	ADP
ajbmeb-1016	79	97	planned	plan	VERB
ajbmeb-1016	79	98	discovery	discovery	NOUN
ajbmeb-1016	79	99	on	on	ADP
ajbmeb-1016	79	100	the	the	DET
ajbmeb-1016	79	101	other	other	ADJ
ajbmeb-1016	79	102	.	.	PUNCT
ajbmeb-1016	80	1	control	control	NOUN
ajbmeb-1016	80	2	depends	depend	VERB
ajbmeb-1016	80	3	on	on	ADP
ajbmeb-1016	80	4	the	the	DET
ajbmeb-1016	80	5	accuracy	accuracy	NOUN
ajbmeb-1016	80	6	of	of	ADP
ajbmeb-1016	80	7	examining	examine	VERB
ajbmeb-1016	80	8	and	and	CCONJ
ajbmeb-1016	80	9	evaluating	evaluate	VERB
ajbmeb-1016	80	10	the	the	DET
ajbmeb-1016	80	11	internal	internal	ADJ
ajbmeb-1016	80	12	control	control	NOUN
ajbmeb-1016	80	13	system	system	NOUN
ajbmeb-1016	80	14	and	and	CCONJ
ajbmeb-1016	80	15	identifying	identify	VERB
ajbmeb-1016	80	16	its	its	PRON
ajbmeb-1016	80	17	weaknesses	weakness	NOUN
ajbmeb-1016	80	18	;	;	PUNCT
ajbmeb-1016	80	19	that	that	PRON
ajbmeb-1016	80	20	is	is	ADV
ajbmeb-1016	80	21	,	,	PUNCT
ajbmeb-1016	80	22	it	it	PRON
ajbmeb-1016	80	23	is	be	AUX
ajbmeb-1016	80	24	a	a	DET
ajbmeb-1016	80	25	function	function	NOUN
ajbmeb-1016	80	26	of	of	ADP
ajbmeb-1016	80	27	the	the	DET
ajbmeb-1016	80	28	efficiency	efficiency	NOUN
ajbmeb-1016	80	29	of	of	ADP
ajbmeb-1016	80	30	the	the	DET
ajbmeb-1016	80	31	internal	internal	ADJ
ajbmeb-1016	80	32	control	control	NOUN
ajbmeb-1016	80	33	system	system	NOUN
ajbmeb-1016	80	34	,	,	PUNCT
ajbmeb-1016	80	35	which	which	PRON
ajbmeb-1016	80	36	requires	require	VERB
ajbmeb-1016	80	37	the	the	DET
ajbmeb-1016	80	38	auditor	auditor	NOUN
ajbmeb-1016	80	39	to	to	PART
ajbmeb-1016	80	40	make	make	VERB
ajbmeb-1016	80	41	the	the	DET
ajbmeb-1016	80	42	necessary	necessary	ADJ
ajbmeb-1016	80	43	effort	effort	NOUN
ajbmeb-1016	80	44	.	.	PUNCT
ajbmeb-1016	81	1	it	it	PRON
ajbmeb-1016	81	2	is	be	AUX
ajbmeb-1016	81	3	appropriate	appropriate	ADJ
ajbmeb-1016	81	4	to	to	PART
ajbmeb-1016	81	5	evaluate	evaluate	VERB
ajbmeb-1016	81	6	these	these	DET
ajbmeb-1016	81	7	two	two	NUM
ajbmeb-1016	81	8	types	type	NOUN
ajbmeb-1016	81	9	of	of	ADP
ajbmeb-1016	81	10	risks	risk	NOUN
ajbmeb-1016	81	11	and	and	CCONJ
ajbmeb-1016	81	12	to	to	PART
ajbmeb-1016	81	13	have	have	VERB
ajbmeb-1016	81	14	an	an	DET
ajbmeb-1016	81	15	appropriate	appropriate	ADJ
ajbmeb-1016	81	16	basis	basis	NOUN
ajbmeb-1016	81	17	for	for	ADP
ajbmeb-1016	81	18	determining	determine	VERB
ajbmeb-1016	81	19	their	their	PRON
ajbmeb-1016	81	20	value	value	NOUN
ajbmeb-1016	81	21	.	.	PUNCT
ajbmeb-1016	82	1	as	as	ADP
ajbmeb-1016	82	2	for	for	ADP
ajbmeb-1016	82	3	determining	determine	VERB
ajbmeb-1016	82	4	the	the	DET
ajbmeb-1016	82	5	discovery	discovery	NOUN
ajbmeb-1016	82	6	risk	risk	NOUN
ajbmeb-1016	82	7	that	that	SCONJ
ajbmeb-1016	82	8	the	the	DET
ajbmeb-1016	82	9	auditor	auditor	NOUN
ajbmeb-1016	82	10	accepts	accept	VERB
ajbmeb-1016	82	11	when	when	SCONJ
ajbmeb-1016	82	12	planning	plan	VERB
ajbmeb-1016	82	13	the	the	DET
ajbmeb-1016	82	14	audit	audit	NOUN
ajbmeb-1016	82	15	,	,	PUNCT
ajbmeb-1016	82	16	it	it	PRON
ajbmeb-1016	82	17	depends	depend	VERB
ajbmeb-1016	82	18	on	on	ADP
ajbmeb-1016	82	19	the	the	DET
ajbmeb-1016	82	20	level	level	NOUN
ajbmeb-1016	82	21	of	of	ADP
ajbmeb-1016	82	22	effort	effort	NOUN
ajbmeb-1016	82	23	exerted	exert	VERB
ajbmeb-1016	82	24	by	by	ADP
ajbmeb-1016	82	25	the	the	DET
ajbmeb-1016	82	26	auditor	auditor	NOUN
ajbmeb-1016	82	27	to	to	PART
ajbmeb-1016	82	28	discover	discover	VERB
ajbmeb-1016	82	29	errors	error	NOUN
ajbmeb-1016	82	30	and	and	CCONJ
ajbmeb-1016	82	31	on	on	ADP
ajbmeb-1016	82	32	the	the	DET
ajbmeb-1016	82	33	result	result	NOUN
ajbmeb-1016	82	34	of	of	ADP
ajbmeb-1016	82	35	his	his	PRON
ajbmeb-1016	82	36	assessment	assessment	NOUN
ajbmeb-1016	82	37	of	of	ADP
ajbmeb-1016	82	38	the	the	DET
ajbmeb-1016	82	39	inevitable	inevitable	ADJ
ajbmeb-1016	82	40	errors	error	NOUN
ajbmeb-1016	82	41	and	and	CCONJ
ajbmeb-1016	82	42	control	control	NOUN
ajbmeb-1016	82	43	risk	risk	NOUN
ajbmeb-1016	82	44	.	.	PUNCT
ajbmeb-1016	83	1	the	the	DET
ajbmeb-1016	83	2	auditor	auditor	NOUN
ajbmeb-1016	83	3	has	have	VERB
ajbmeb-1016	83	4	to	to	PART
ajbmeb-1016	83	5	use	use	VERB
ajbmeb-1016	83	6	his	his	PRON
ajbmeb-1016	83	7	professional	professional	ADJ
ajbmeb-1016	83	8	judgment	judgment	NOUN
ajbmeb-1016	83	9	to	to	PART
ajbmeb-1016	83	10	estimate	estimate	VERB
ajbmeb-1016	83	11	audit	audit	NOUN
ajbmeb-1016	83	12	risks	risk	NOUN
ajbmeb-1016	83	13	and	and	CCONJ
ajbmeb-1016	83	14	generalize	generalize	VERB
ajbmeb-1016	83	15	procedures	procedure	NOUN
ajbmeb-1016	83	16	to	to	PART
ajbmeb-1016	83	17	confirm	confirm	VERB
ajbmeb-1016	83	18	that	that	SCONJ
ajbmeb-1016	83	19	risks	risk	NOUN
ajbmeb-1016	83	20	have	have	AUX
ajbmeb-1016	83	21	been	be	AUX
ajbmeb-1016	83	22	mitigated	mitigate	VERB
ajbmeb-1016	83	23	to	to	ADP
ajbmeb-1016	83	24	an	an	DET
ajbmeb-1016	83	25	acceptable	acceptable	ADJ
ajbmeb-1016	83	26	minimum	minimum	NOUN
ajbmeb-1016	83	27	.	.	PUNCT
ajbmeb-1016	84	1	when	when	SCONJ
ajbmeb-1016	84	2	the	the	DET
ajbmeb-1016	84	3	auditor	auditor	NOUN
ajbmeb-1016	84	4	decides	decide	VERB
ajbmeb-1016	84	5	that	that	SCONJ
ajbmeb-1016	84	6	the	the	DET
ajbmeb-1016	84	7	discovery	discovery	PROPN
ajbmeb-1016	84	8	risk	risk	NOUN
ajbmeb-1016	84	9	american	american	PROPN
ajbmeb-1016	84	10	journal	journal	PROPN
ajbmeb-1016	84	11	of	of	ADP
ajbmeb-1016	84	12	business	business	NOUN
ajbmeb-1016	84	13	management	management	NOUN
ajbmeb-1016	84	14	,	,	PUNCT
ajbmeb-1016	84	15	economics	economic	NOUN
ajbmeb-1016	84	16	and	and	CCONJ
ajbmeb-1016	84	17	banking	banking	NOUN
ajbmeb-1016	84	18	volume	volume	NOUN
ajbmeb-1016	84	19	13	13	NUM
ajbmeb-1016	84	20	june	june	PROPN
ajbmeb-1016	84	21	,	,	PUNCT
ajbmeb-1016	84	22	2023	2023	NUM
ajbmeb-1016	84	23	p	p	NOUN
ajbmeb-1016	84	24	a	a	PRON
ajbmeb-1016	84	25	g	g	NOUN
ajbmeb-1016	84	26	e	e	NOUN
ajbmeb-1016	85	1	|	|	ADV
ajbmeb-1016	85	2	129	129	NUM
ajbmeb-1016	85	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1016	85	4	related	relate	VERB
ajbmeb-1016	85	5	to	to	ADP
ajbmeb-1016	85	6	financial	financial	ADJ
ajbmeb-1016	85	7	statements	statement	NOUN
ajbmeb-1016	85	8	'	'	PART
ajbmeb-1016	85	9	assertions	assertion	NOUN
ajbmeb-1016	85	10	of	of	ADP
ajbmeb-1016	85	11	a	a	DET
ajbmeb-1016	85	12	significant	significant	ADJ
ajbmeb-1016	85	13	account	account	NOUN
ajbmeb-1016	85	14	balance	balance	NOUN
ajbmeb-1016	85	15	or	or	CCONJ
ajbmeb-1016	85	16	a	a	DET
ajbmeb-1016	85	17	group	group	NOUN
ajbmeb-1016	85	18	of	of	ADP
ajbmeb-1016	85	19	transactions	transaction	NOUN
ajbmeb-1016	85	20	can	can	AUX
ajbmeb-1016	85	21	not	not	PART
ajbmeb-1016	85	22	be	be	AUX
ajbmeb-1016	85	23	reduced	reduce	VERB
ajbmeb-1016	85	24	to	to	ADP
ajbmeb-1016	85	25	an	an	DET
ajbmeb-1016	85	26	acceptable	acceptable	ADJ
ajbmeb-1016	85	27	level	level	NOUN
ajbmeb-1016	85	28	,	,	PUNCT
ajbmeb-1016	85	29	the	the	DET
ajbmeb-1016	85	30	auditor	auditor	NOUN
ajbmeb-1016	85	31	must	must	AUX
ajbmeb-1016	85	32	express	express	VERB
ajbmeb-1016	85	33	a	a	DET
ajbmeb-1016	85	34	qualified	qualified	ADJ
ajbmeb-1016	85	35	opinion	opinion	NOUN
ajbmeb-1016	85	36	or	or	CCONJ
ajbmeb-1016	85	37	not	not	PART
ajbmeb-1016	85	38	express	express	VERB
ajbmeb-1016	85	39	an	an	DET
ajbmeb-1016	85	40	opinion	opinion	NOUN
ajbmeb-1016	85	41	(	(	PUNCT
ajbmeb-1016	85	42	boul	boul	PROPN
ajbmeb-1016	85	43	habbal	habbal	PROPN
ajbmeb-1016	85	44	,	,	PUNCT
ajbmeb-1016	85	45	217	217	NUM
ajbmeb-1016	85	46	:	:	SYM
ajbmeb-1016	85	47	2018	2018	NUM
ajbmeb-1016	85	48	)	)	PUNCT
ajbmeb-1016	85	49	.	.	PUNCT
ajbmeb-1016	86	1	figure	figure	NOUN
ajbmeb-1016	86	2	(	(	PUNCT
ajbmeb-1016	86	3	1	1	NUM
ajbmeb-1016	86	4	)	)	PUNCT
ajbmeb-1016	86	5	below	below	ADV
ajbmeb-1016	86	6	shows	show	VERB
ajbmeb-1016	86	7	the	the	DET
ajbmeb-1016	86	8	relative	relative	ADJ
ajbmeb-1016	86	9	importance	importance	NOUN
ajbmeb-1016	86	10	of	of	ADP
ajbmeb-1016	86	11	performance	performance	NOUN
ajbmeb-1016	86	12	and	and	CCONJ
ajbmeb-1016	86	13	risk	risk	NOUN
ajbmeb-1016	86	14	to	to	ADP
ajbmeb-1016	86	15	the	the	DET
ajbmeb-1016	86	16	planned	plan	VERB
ajbmeb-1016	86	17	evidence	evidence	NOUN
ajbmeb-1016	86	18	first	first	ADV
ajbmeb-1016	86	19	:	:	PUNCT
ajbmeb-1016	86	20	the	the	DET
ajbmeb-1016	86	21	definition	definition	NOUN
ajbmeb-1016	86	22	of	of	ADP
ajbmeb-1016	86	23	audit	audit	NOUN
ajbmeb-1016	86	24	quality	quality	NOUN
ajbmeb-1016	86	25	audit	audit	NOUN
ajbmeb-1016	86	26	quality	quality	NOUN
ajbmeb-1016	86	27	is	be	AUX
ajbmeb-1016	86	28	generally	generally	ADV
ajbmeb-1016	86	29	defined	define	VERB
ajbmeb-1016	86	30	as	as	SCONJ
ajbmeb-1016	86	31	the	the	DET
ajbmeb-1016	86	32	quality	quality	NOUN
ajbmeb-1016	86	33	of	of	ADP
ajbmeb-1016	86	34	the	the	DET
ajbmeb-1016	86	35	financial	financial	ADJ
ajbmeb-1016	86	36	statements	statement	NOUN
ajbmeb-1016	86	37	audited	audit	VERB
ajbmeb-1016	86	38	and	and	CCONJ
ajbmeb-1016	86	39	issued	issue	VERB
ajbmeb-1016	86	40	by	by	ADP
ajbmeb-1016	86	41	the	the	DET
ajbmeb-1016	86	42	accounting	accounting	NOUN
ajbmeb-1016	86	43	firm	firm	NOUN
ajbmeb-1016	86	44	.	.	PUNCT
ajbmeb-1016	87	1	the	the	PRON
ajbmeb-1016	87	2	lower	low	ADJ
ajbmeb-1016	87	3	the	the	DET
ajbmeb-1016	87	4	quality	quality	NOUN
ajbmeb-1016	87	5	,	,	PUNCT
ajbmeb-1016	87	6	the	the	PRON
ajbmeb-1016	87	7	lower	low	ADJ
ajbmeb-1016	87	8	the	the	DET
ajbmeb-1016	87	9	value	value	NOUN
ajbmeb-1016	87	10	of	of	ADP
ajbmeb-1016	87	11	the	the	DET
ajbmeb-1016	87	12	audited	audit	VERB
ajbmeb-1016	87	13	financial	financial	ADJ
ajbmeb-1016	87	14	statements	statement	NOUN
ajbmeb-1016	87	15	and	and	CCONJ
ajbmeb-1016	87	16	the	the	DET
ajbmeb-1016	87	17	disclosure	disclosure	NOUN
ajbmeb-1016	87	18	of	of	ADP
ajbmeb-1016	87	19	those	those	DET
ajbmeb-1016	87	20	numbers	number	NOUN
ajbmeb-1016	87	21	is	be	AUX
ajbmeb-1016	87	22	inaccurate	inaccurate	ADJ
ajbmeb-1016	87	23	in	in	ADP
ajbmeb-1016	87	24	describing	describe	VERB
ajbmeb-1016	87	25	the	the	DET
ajbmeb-1016	87	26	results	result	NOUN
ajbmeb-1016	87	27	of	of	ADP
ajbmeb-1016	87	28	operations	operation	NOUN
ajbmeb-1016	87	29	and	and	CCONJ
ajbmeb-1016	87	30	the	the	DET
ajbmeb-1016	87	31	financial	financial	ADJ
ajbmeb-1016	87	32	position	position	NOUN
ajbmeb-1016	87	33	of	of	ADP
ajbmeb-1016	87	34	the	the	DET
ajbmeb-1016	87	35	unit	unit	NOUN
ajbmeb-1016	87	36	subject	subject	NOUN
ajbmeb-1016	87	37	to	to	ADP
ajbmeb-1016	87	38	audit	audit	NOUN
ajbmeb-1016	87	39	(	(	PUNCT
ajbmeb-1016	87	40	wiyautoro	wiyautoro	PROPN
ajbmeb-1016	87	41	&	&	CCONJ
ajbmeb-1016	87	42	usman	usman	PROPN
ajbmeb-1016	87	43	,	,	PUNCT
ajbmeb-1016	87	44	2018	2018	NUM
ajbmeb-1016	87	45	:	:	PUNCT
ajbmeb-1016	87	46	419	419	NUM
ajbmeb-1016	87	47	)	)	PUNCT
ajbmeb-1016	87	48	.	.	PUNCT
ajbmeb-1016	88	1	as	as	SCONJ
ajbmeb-1016	88	2	defined	define	VERB
ajbmeb-1016	88	3	by	by	ADP
ajbmeb-1016	88	4	the	the	DET
ajbmeb-1016	88	5	european	european	PROPN
ajbmeb-1016	88	6	organization	organization	PROPN
ajbmeb-1016	88	7	for	for	ADP
ajbmeb-1016	88	8	quality	quality	NOUN
ajbmeb-1016	88	9	control	control	NOUN
ajbmeb-1016	88	10	(	(	PUNCT
ajbmeb-1016	88	11	eoqc	eoqc	NOUN
ajbmeb-1016	88	12	)	)	PUNCT
ajbmeb-1016	88	13	,	,	PUNCT
ajbmeb-1016	88	14	quality	quality	NOUN
ajbmeb-1016	88	15	is	be	AUX
ajbmeb-1016	88	16	the	the	DET
ajbmeb-1016	88	17	total	total	NOUN
ajbmeb-1016	88	18	of	of	ADP
ajbmeb-1016	88	19	the	the	DET
ajbmeb-1016	88	20	advantages	advantage	NOUN
ajbmeb-1016	88	21	and	and	CCONJ
ajbmeb-1016	88	22	characteristics	characteristic	NOUN
ajbmeb-1016	88	23	that	that	PRON
ajbmeb-1016	88	24	affect	affect	VERB
ajbmeb-1016	88	25	the	the	DET
ajbmeb-1016	88	26	ability	ability	NOUN
ajbmeb-1016	88	27	of	of	ADP
ajbmeb-1016	88	28	a	a	DET
ajbmeb-1016	88	29	product	product	NOUN
ajbmeb-1016	88	30	or	or	CCONJ
ajbmeb-1016	88	31	service	service	NOUN
ajbmeb-1016	88	32	to	to	PART
ajbmeb-1016	88	33	meet	meet	VERB
ajbmeb-1016	88	34	certain	certain	ADJ
ajbmeb-1016	88	35	needs	need	NOUN
ajbmeb-1016	88	36	(	(	PUNCT
ajbmeb-1016	88	37	laqweera	laqweera	NOUN
ajbmeb-1016	88	38	,	,	PUNCT
ajbmeb-1016	88	39	2019	2019	NUM
ajbmeb-1016	88	40	:	:	SYM
ajbmeb-1016	88	41	113	113	NUM
ajbmeb-1016	88	42	)	)	PUNCT
ajbmeb-1016	88	43	.	.	PUNCT
ajbmeb-1016	89	1	on	on	ADP
ajbmeb-1016	89	2	the	the	DET
ajbmeb-1016	89	3	other	other	ADJ
ajbmeb-1016	89	4	hand	hand	NOUN
ajbmeb-1016	89	5	,	,	PUNCT
ajbmeb-1016	89	6	audit	audit	NOUN
ajbmeb-1016	89	7	quality	quality	NOUN
ajbmeb-1016	89	8	,	,	PUNCT
ajbmeb-1016	89	9	in	in	ADP
ajbmeb-1016	89	10	its	its	PRON
ajbmeb-1016	89	11	way	way	NOUN
ajbmeb-1016	89	12	,	,	PUNCT
ajbmeb-1016	89	13	is	be	AUX
ajbmeb-1016	89	14	defined	define	VERB
ajbmeb-1016	89	15	as	as	ADP
ajbmeb-1016	89	16	the	the	DET
ajbmeb-1016	89	17	accuracy	accuracy	NOUN
ajbmeb-1016	89	18	of	of	ADP
ajbmeb-1016	89	19	the	the	DET
ajbmeb-1016	89	20	information	information	NOUN
ajbmeb-1016	89	21	provided	provide	VERB
ajbmeb-1016	89	22	by	by	ADP
ajbmeb-1016	89	23	the	the	DET
ajbmeb-1016	89	24	auditor	auditor	NOUN
ajbmeb-1016	89	25	to	to	ADP
ajbmeb-1016	89	26	the	the	DET
ajbmeb-1016	89	27	beneficiary	beneficiary	NOUN
ajbmeb-1016	89	28	of	of	ADP
ajbmeb-1016	89	29	this	this	DET
ajbmeb-1016	89	30	information	information	NOUN
ajbmeb-1016	89	31	to	to	PART
ajbmeb-1016	89	32	make	make	VERB
ajbmeb-1016	89	33	more	more	ADV
ajbmeb-1016	89	34	accurate	accurate	ADJ
ajbmeb-1016	89	35	estimates	estimate	NOUN
ajbmeb-1016	89	36	of	of	ADP
ajbmeb-1016	89	37	the	the	DET
ajbmeb-1016	89	38	value	value	NOUN
ajbmeb-1016	89	39	of	of	ADP
ajbmeb-1016	89	40	the	the	DET
ajbmeb-1016	89	41	unit	unit	NOUN
ajbmeb-1016	89	42	subject	subject	NOUN
ajbmeb-1016	89	43	to	to	ADP
ajbmeb-1016	89	44	audit	audit	NOUN
ajbmeb-1016	89	45	and	and	CCONJ
ajbmeb-1016	89	46	the	the	DET
ajbmeb-1016	89	47	absence	absence	NOUN
ajbmeb-1016	89	48	of	of	ADP
ajbmeb-1016	89	49	financial	financial	ADJ
ajbmeb-1016	89	50	statements	statement	NOUN
ajbmeb-1016	89	51	from	from	ADP
ajbmeb-1016	89	52	material	material	ADJ
ajbmeb-1016	89	53	errors	error	NOUN
ajbmeb-1016	89	54	.	.	PUNCT
ajbmeb-1016	90	1	relying	rely	VERB
ajbmeb-1016	90	2	on	on	ADP
ajbmeb-1016	90	3	the	the	DET
ajbmeb-1016	90	4	competence	competence	NOUN
ajbmeb-1016	90	5	of	of	ADP
ajbmeb-1016	90	6	the	the	DET
ajbmeb-1016	90	7	auditor	auditor	NOUN
ajbmeb-1016	90	8	and	and	CCONJ
ajbmeb-1016	90	9	the	the	DET
ajbmeb-1016	90	10	courage	courage	NOUN
ajbmeb-1016	90	11	he	he	PRON
ajbmeb-1016	90	12	has	have	VERB
ajbmeb-1016	90	13	to	to	PART
ajbmeb-1016	90	14	announce	announce	VERB
ajbmeb-1016	90	15	it	it	PRON
ajbmeb-1016	90	16	in	in	ADP
ajbmeb-1016	90	17	his	his	PRON
ajbmeb-1016	90	18	report	report	NOUN
ajbmeb-1016	90	19	without	without	ADP
ajbmeb-1016	90	20	taking	take	VERB
ajbmeb-1016	90	21	into	into	ADP
ajbmeb-1016	90	22	account	account	NOUN
ajbmeb-1016	90	23	the	the	DET
ajbmeb-1016	90	24	consequences	consequence	NOUN
ajbmeb-1016	90	25	of	of	ADP
ajbmeb-1016	90	26	this	this	DET
ajbmeb-1016	90	27	matter	matter	NOUN
ajbmeb-1016	90	28	(	(	PUNCT
ajbmeb-1016	90	29	al	al	PROPN
ajbmeb-1016	90	30	-	-	PUNCT
ajbmeb-1016	90	31	aboudi	aboudi	NOUN
ajbmeb-1016	90	32	,	,	PUNCT
ajbmeb-1016	90	33	2021	2021	NUM
ajbmeb-1016	90	34	:	:	PUNCT
ajbmeb-1016	90	35	41	41	NUM
ajbmeb-1016	90	36	)	)	PUNCT
ajbmeb-1016	90	37	,	,	PUNCT
ajbmeb-1016	90	38	where	where	SCONJ
ajbmeb-1016	90	39	the	the	DET
ajbmeb-1016	90	40	possibility	possibility	NOUN
ajbmeb-1016	90	41	of	of	ADP
ajbmeb-1016	90	42	discovering	discover	VERB
ajbmeb-1016	90	43	errors	error	NOUN
ajbmeb-1016	90	44	and	and	CCONJ
ajbmeb-1016	90	45	figure	figure	NOUN
ajbmeb-1016	90	46	(	(	PUNCT
ajbmeb-1016	90	47	1	1	NUM
ajbmeb-1016	90	48	)	)	PUNCT
ajbmeb-1016	90	49	the	the	DET
ajbmeb-1016	90	50	relationship	relationship	NOUN
ajbmeb-1016	90	51	between	between	ADP
ajbmeb-1016	90	52	the	the	DET
ajbmeb-1016	90	53	relative	relative	ADJ
ajbmeb-1016	90	54	importance	importance	NOUN
ajbmeb-1016	90	55	of	of	ADP
ajbmeb-1016	90	56	performance	performance	NOUN
ajbmeb-1016	90	57	and	and	CCONJ
ajbmeb-1016	90	58	risk	risk	NOUN
ajbmeb-1016	90	59	in	in	ADP
ajbmeb-1016	90	60	the	the	DET
ajbmeb-1016	90	61	planned	plan	VERB
ajbmeb-1016	90	62	audit	audit	NOUN
ajbmeb-1016	90	63	evidence	evidence	NOUN
ajbmeb-1016	90	64	(	(	PUNCT
ajbmeb-1016	90	65	arens	arens	PROPN
ajbmeb-1016	90	66	et	et	PROPN
ajbmeb-1016	90	67	al	al	PROPN
ajbmeb-1016	90	68	,	,	PUNCT
ajbmeb-1016	90	69	2017	2017	NUM
ajbmeb-1016	90	70	:	:	SYM
ajbmeb-1016	90	71	283	283	NUM
ajbmeb-1016	90	72	)	)	PUNCT
ajbmeb-1016	90	73	american	american	ADJ
ajbmeb-1016	90	74	journal	journal	PROPN
ajbmeb-1016	90	75	of	of	ADP
ajbmeb-1016	90	76	business	business	NOUN
ajbmeb-1016	90	77	management	management	NOUN
ajbmeb-1016	90	78	,	,	PUNCT
ajbmeb-1016	90	79	economics	economic	NOUN
ajbmeb-1016	90	80	and	and	CCONJ
ajbmeb-1016	90	81	banking	banking	NOUN
ajbmeb-1016	90	82	volume	volume	NOUN
ajbmeb-1016	90	83	13	13	NUM
ajbmeb-1016	90	84	june	june	PROPN
ajbmeb-1016	90	85	,	,	PUNCT
ajbmeb-1016	90	86	2023	2023	NUM
ajbmeb-1016	90	87	p	p	NOUN
ajbmeb-1016	90	88	a	a	DET
ajbmeb-1016	90	89	g	g	NOUN
ajbmeb-1016	90	90	e	e	NOUN
ajbmeb-1016	90	91	|	|	ADV
ajbmeb-1016	90	92	130	130	NUM
ajbmeb-1016	90	93	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1016	90	94	fraud	fraud	NOUN
ajbmeb-1016	90	95	is	be	AUX
ajbmeb-1016	90	96	a	a	DET
ajbmeb-1016	90	97	matter	matter	NOUN
ajbmeb-1016	90	98	of	of	ADP
ajbmeb-1016	90	99	competence	competence	NOUN
ajbmeb-1016	90	100	,	,	PUNCT
ajbmeb-1016	90	101	while	while	SCONJ
ajbmeb-1016	90	102	the	the	DET
ajbmeb-1016	90	103	possibility	possibility	NOUN
ajbmeb-1016	90	104	of	of	ADP
ajbmeb-1016	90	105	revealing	reveal	VERB
ajbmeb-1016	90	106	them	they	PRON
ajbmeb-1016	90	107	depends	depend	VERB
ajbmeb-1016	90	108	on	on	ADP
ajbmeb-1016	90	109	the	the	DET
ajbmeb-1016	90	110	independence	independence	NOUN
ajbmeb-1016	90	111	and	and	CCONJ
ajbmeb-1016	90	112	objectivity	objectivity	NOUN
ajbmeb-1016	90	113	of	of	ADP
ajbmeb-1016	90	114	the	the	DET
ajbmeb-1016	90	115	auditor	auditor	NOUN
ajbmeb-1016	90	116	(	(	PUNCT
ajbmeb-1016	90	117	ghazali	ghazali	ADJ
ajbmeb-1016	90	118	and	and	CCONJ
ajbmeb-1016	90	119	thawadi	thawadi	NOUN
ajbmeb-1016	90	120	,	,	PUNCT
ajbmeb-1016	90	121	2019	2019	NUM
ajbmeb-1016	90	122	:	:	PUNCT
ajbmeb-1016	90	123	607	607	NUM
ajbmeb-1016	90	124	)	)	PUNCT
ajbmeb-1016	90	125	.	.	PUNCT
ajbmeb-1016	91	1	second	second	ADV
ajbmeb-1016	91	2	:	:	PUNCT
ajbmeb-1016	91	3	the	the	DET
ajbmeb-1016	91	4	importance	importance	NOUN
ajbmeb-1016	91	5	of	of	ADP
ajbmeb-1016	91	6	auditing	audit	VERB
ajbmeb-1016	91	7	quality	quality	NOUN
ajbmeb-1016	91	8	al	al	PROPN
ajbmeb-1016	91	9	-	-	PUNCT
ajbmeb-1016	91	10	tayeb	tayeb	PROPN
ajbmeb-1016	91	11	believes	believe	VERB
ajbmeb-1016	91	12	that	that	SCONJ
ajbmeb-1016	91	13	the	the	DET
ajbmeb-1016	91	14	quality	quality	NOUN
ajbmeb-1016	91	15	of	of	ADP
ajbmeb-1016	91	16	the	the	DET
ajbmeb-1016	91	17	audit	audit	NOUN
ajbmeb-1016	91	18	process	process	NOUN
ajbmeb-1016	91	19	is	be	AUX
ajbmeb-1016	91	20	important	important	ADJ
ajbmeb-1016	91	21	because	because	SCONJ
ajbmeb-1016	91	22	it	it	PRON
ajbmeb-1016	91	23	is	be	AUX
ajbmeb-1016	91	24	a	a	DET
ajbmeb-1016	91	25	fundamental	fundamental	ADJ
ajbmeb-1016	91	26	pillar	pillar	NOUN
ajbmeb-1016	91	27	in	in	ADP
ajbmeb-1016	91	28	decision	decision	NOUN
ajbmeb-1016	91	29	-	-	PUNCT
ajbmeb-1016	91	30	making	making	NOUN
ajbmeb-1016	91	31	by	by	ADP
ajbmeb-1016	91	32	the	the	DET
ajbmeb-1016	91	33	entities	entity	NOUN
ajbmeb-1016	91	34	or	or	CCONJ
ajbmeb-1016	91	35	parties	party	NOUN
ajbmeb-1016	91	36	benefiting	benefit	VERB
ajbmeb-1016	91	37	from	from	ADP
ajbmeb-1016	91	38	the	the	DET
ajbmeb-1016	91	39	data	datum	NOUN
ajbmeb-1016	91	40	contained	contain	VERB
ajbmeb-1016	91	41	in	in	ADP
ajbmeb-1016	91	42	the	the	DET
ajbmeb-1016	91	43	financial	financial	ADJ
ajbmeb-1016	91	44	statements	statement	NOUN
ajbmeb-1016	91	45	.	.	PUNCT
ajbmeb-1016	92	1	therefore	therefore	ADV
ajbmeb-1016	92	2	,	,	PUNCT
ajbmeb-1016	92	3	the	the	DET
ajbmeb-1016	92	4	quality	quality	NOUN
ajbmeb-1016	92	5	of	of	ADP
ajbmeb-1016	92	6	the	the	DET
ajbmeb-1016	92	7	decision	decision	NOUN
ajbmeb-1016	92	8	taken	take	VERB
ajbmeb-1016	92	9	depends	depend	VERB
ajbmeb-1016	92	10	largely	largely	ADV
ajbmeb-1016	92	11	on	on	ADP
ajbmeb-1016	92	12	the	the	DET
ajbmeb-1016	92	13	quality	quality	NOUN
ajbmeb-1016	92	14	of	of	ADP
ajbmeb-1016	92	15	the	the	DET
ajbmeb-1016	92	16	audit	audit	NOUN
ajbmeb-1016	92	17	process	process	NOUN
ajbmeb-1016	92	18	and	and	CCONJ
ajbmeb-1016	92	19	its	its	PRON
ajbmeb-1016	92	20	reflection	reflection	NOUN
ajbmeb-1016	92	21	on	on	ADP
ajbmeb-1016	92	22	the	the	DET
ajbmeb-1016	92	23	quality	quality	NOUN
ajbmeb-1016	92	24	of	of	ADP
ajbmeb-1016	92	25	the	the	DET
ajbmeb-1016	92	26	information	information	NOUN
ajbmeb-1016	92	27	in	in	ADP
ajbmeb-1016	92	28	the	the	DET
ajbmeb-1016	92	29	financial	financial	ADJ
ajbmeb-1016	92	30	statements	statement	NOUN
ajbmeb-1016	92	31	and	and	CCONJ
ajbmeb-1016	92	32	the	the	DET
ajbmeb-1016	92	33	extent	extent	NOUN
ajbmeb-1016	92	34	of	of	ADP
ajbmeb-1016	92	35	their	their	PRON
ajbmeb-1016	92	36	representation	representation	NOUN
ajbmeb-1016	92	37	.	.	PUNCT
ajbmeb-1016	93	1	for	for	ADP
ajbmeb-1016	93	2	the	the	DET
ajbmeb-1016	93	3	real	real	ADJ
ajbmeb-1016	93	4	reality	reality	NOUN
ajbmeb-1016	93	5	of	of	ADP
ajbmeb-1016	93	6	the	the	DET
ajbmeb-1016	93	7	unit	unit	NOUN
ajbmeb-1016	93	8	subject	subject	ADJ
ajbmeb-1016	93	9	to	to	ADP
ajbmeb-1016	93	10	scrutiny	scrutiny	NOUN
ajbmeb-1016	93	11	,	,	PUNCT
ajbmeb-1016	93	12	the	the	DET
ajbmeb-1016	93	13	following	follow	VERB
ajbmeb-1016	93	14	paragraphs	paragraph	NOUN
ajbmeb-1016	93	15	(	(	PUNCT
ajbmeb-1016	93	16	al	al	PROPN
ajbmeb-1016	93	17	-	-	PUNCT
ajbmeb-1016	93	18	tayeb	tayeb	PROPN
ajbmeb-1016	93	19	,	,	PUNCT
ajbmeb-1016	93	20	2017	2017	NUM
ajbmeb-1016	93	21	:	:	SYM
ajbmeb-1016	93	22	70	70	NUM
ajbmeb-1016	93	23	):	):	PUNCT
ajbmeb-1016	93	24	1	1	X
ajbmeb-1016	93	25	.	.	PUNCT
ajbmeb-1016	94	1	the	the	DET
ajbmeb-1016	94	2	possibility	possibility	NOUN
ajbmeb-1016	94	3	of	of	ADP
ajbmeb-1016	94	4	discovering	discover	VERB
ajbmeb-1016	94	5	errors	error	NOUN
ajbmeb-1016	94	6	and	and	CCONJ
ajbmeb-1016	94	7	irregularities	irregularity	NOUN
ajbmeb-1016	94	8	in	in	ADP
ajbmeb-1016	94	9	the	the	DET
ajbmeb-1016	94	10	financial	financial	ADJ
ajbmeb-1016	94	11	statements	statement	NOUN
ajbmeb-1016	94	12	:	:	PUNCT
ajbmeb-1016	94	13	this	this	DET
ajbmeb-1016	94	14	element	element	NOUN
ajbmeb-1016	94	15	is	be	AUX
ajbmeb-1016	94	16	important	important	ADJ
ajbmeb-1016	94	17	for	for	ADP
ajbmeb-1016	94	18	professional	professional	ADJ
ajbmeb-1016	94	19	organizations	organization	NOUN
ajbmeb-1016	94	20	because	because	SCONJ
ajbmeb-1016	94	21	the	the	DET
ajbmeb-1016	94	22	units	unit	NOUN
ajbmeb-1016	94	23	subject	subject	ADJ
ajbmeb-1016	94	24	to	to	ADP
ajbmeb-1016	94	25	audit	audit	NOUN
ajbmeb-1016	94	26	may	may	AUX
ajbmeb-1016	94	27	face	face	VERB
ajbmeb-1016	94	28	failure	failure	NOUN
ajbmeb-1016	94	29	in	in	ADP
ajbmeb-1016	94	30	business	business	NOUN
ajbmeb-1016	94	31	because	because	SCONJ
ajbmeb-1016	94	32	quality	quality	NOUN
ajbmeb-1016	94	33	auditors	auditor	NOUN
ajbmeb-1016	94	34	can	can	AUX
ajbmeb-1016	94	35	detect	detect	VERB
ajbmeb-1016	94	36	errors	error	NOUN
ajbmeb-1016	94	37	and	and	CCONJ
ajbmeb-1016	94	38	irregularities	irregularity	NOUN
ajbmeb-1016	94	39	in	in	ADP
ajbmeb-1016	94	40	the	the	DET
ajbmeb-1016	94	41	financial	financial	ADJ
ajbmeb-1016	94	42	statements	statement	NOUN
ajbmeb-1016	94	43	better	well	ADV
ajbmeb-1016	94	44	than	than	ADP
ajbmeb-1016	94	45	lowquality	lowquality	NOUN
ajbmeb-1016	94	46	auditors	auditor	NOUN
ajbmeb-1016	94	47	(	(	PUNCT
ajbmeb-1016	94	48	sunhaji	sunhaji	NOUN
ajbmeb-1016	94	49	and	and	CCONJ
ajbmeb-1016	94	50	amin	amin	PROPN
ajbmeb-1016	94	51	77:2017	77:2017	NOUN
ajbmeb-1016	94	52	)	)	PUNCT
ajbmeb-1016	94	53	.	.	PUNCT
ajbmeb-1016	95	1	2	2	X
ajbmeb-1016	95	2	.	.	X
ajbmeb-1016	95	3	auditors	auditor	NOUN
ajbmeb-1016	95	4	:	:	PUNCT
ajbmeb-1016	95	5	the	the	DET
ajbmeb-1016	95	6	importance	importance	NOUN
ajbmeb-1016	95	7	of	of	ADP
ajbmeb-1016	95	8	auditors	auditor	NOUN
ajbmeb-1016	95	9	is	be	AUX
ajbmeb-1016	95	10	as	as	SCONJ
ajbmeb-1016	95	11	follows	follow	VERB
ajbmeb-1016	95	12	(	(	PUNCT
ajbmeb-1016	95	13	al	al	PROPN
ajbmeb-1016	95	14	-	-	PUNCT
ajbmeb-1016	95	15	tamimi	tamimi	PROPN
ajbmeb-1016	95	16	,	,	PUNCT
ajbmeb-1016	95	17	2018	2018	NUM
ajbmeb-1016	95	18	:	:	PUNCT
ajbmeb-1016	95	19	56	56	NUM
ajbmeb-1016	95	20	):	):	PUNCT
ajbmeb-1016	95	21	(	(	PUNCT
ajbmeb-1016	95	22	a	a	X
ajbmeb-1016	95	23	)	)	PUNCT
ajbmeb-1016	95	24	the	the	DET
ajbmeb-1016	95	25	interest	interest	NOUN
ajbmeb-1016	95	26	of	of	ADP
ajbmeb-1016	95	27	the	the	DET
ajbmeb-1016	95	28	auditors	auditor	NOUN
ajbmeb-1016	95	29	in	in	ADP
ajbmeb-1016	95	30	the	the	DET
ajbmeb-1016	95	31	quality	quality	NOUN
ajbmeb-1016	95	32	of	of	ADP
ajbmeb-1016	95	33	the	the	DET
ajbmeb-1016	95	34	services	service	NOUN
ajbmeb-1016	95	35	they	they	PRON
ajbmeb-1016	95	36	provide	provide	VERB
ajbmeb-1016	95	37	leads	lead	NOUN
ajbmeb-1016	95	38	to	to	ADP
ajbmeb-1016	95	39	the	the	DET
ajbmeb-1016	95	40	improvement	improvement	NOUN
ajbmeb-1016	95	41	of	of	ADP
ajbmeb-1016	95	42	the	the	DET
ajbmeb-1016	95	43	auditing	auditing	NOUN
ajbmeb-1016	95	44	service	service	NOUN
ajbmeb-1016	95	45	,	,	PUNCT
ajbmeb-1016	95	46	and	and	CCONJ
ajbmeb-1016	95	47	then	then	ADV
ajbmeb-1016	95	48	this	this	PRON
ajbmeb-1016	95	49	is	be	AUX
ajbmeb-1016	95	50	reflected	reflect	VERB
ajbmeb-1016	95	51	in	in	ADP
ajbmeb-1016	95	52	the	the	DET
ajbmeb-1016	95	53	revenues	revenue	NOUN
ajbmeb-1016	95	54	achieved	achieve	VERB
ajbmeb-1016	95	55	by	by	ADP
ajbmeb-1016	95	56	the	the	DET
ajbmeb-1016	95	57	auditing	auditing	NOUN
ajbmeb-1016	95	58	offices	office	NOUN
ajbmeb-1016	95	59	and	and	CCONJ
ajbmeb-1016	95	60	the	the	DET
ajbmeb-1016	95	61	maintenance	maintenance	NOUN
ajbmeb-1016	95	62	of	of	ADP
ajbmeb-1016	95	63	their	their	PRON
ajbmeb-1016	95	64	unity	unity	NOUN
ajbmeb-1016	95	65	.	.	PUNCT
ajbmeb-1016	96	1	(	(	PUNCT
ajbmeb-1016	96	2	b	b	X
ajbmeb-1016	96	3	)	)	PUNCT
ajbmeb-1016	96	4	the	the	DET
ajbmeb-1016	96	5	auditors	auditor	NOUN
ajbmeb-1016	96	6	shall	shall	AUX
ajbmeb-1016	96	7	be	be	AUX
ajbmeb-1016	96	8	held	hold	VERB
ajbmeb-1016	96	9	accountable	accountable	ADJ
ajbmeb-1016	96	10	and	and	CCONJ
ajbmeb-1016	96	11	avoid	avoid	VERB
ajbmeb-1016	96	12	professional	professional	ADJ
ajbmeb-1016	96	13	penalties	penalty	NOUN
ajbmeb-1016	96	14	for	for	ADP
ajbmeb-1016	96	15	failing	fail	VERB
ajbmeb-1016	96	16	to	to	PART
ajbmeb-1016	96	17	perform	perform	VERB
ajbmeb-1016	96	18	the	the	DET
ajbmeb-1016	96	19	tasks	task	NOUN
ajbmeb-1016	96	20	entrusted	entrust	VERB
ajbmeb-1016	96	21	to	to	ADP
ajbmeb-1016	96	22	them	they	PRON
ajbmeb-1016	96	23	through	through	ADP
ajbmeb-1016	96	24	their	their	PRON
ajbmeb-1016	96	25	commitment	commitment	NOUN
ajbmeb-1016	96	26	to	to	ADP
ajbmeb-1016	96	27	professional	professional	ADJ
ajbmeb-1016	96	28	standards	standard	NOUN
ajbmeb-1016	96	29	,	,	PUNCT
ajbmeb-1016	96	30	laws	law	NOUN
ajbmeb-1016	96	31	,	,	PUNCT
ajbmeb-1016	96	32	legislation	legislation	NOUN
ajbmeb-1016	96	33	,	,	PUNCT
ajbmeb-1016	96	34	and	and	CCONJ
ajbmeb-1016	96	35	professional	professional	ADJ
ajbmeb-1016	96	36	codes	code	NOUN
ajbmeb-1016	96	37	of	of	ADP
ajbmeb-1016	96	38	conduct	conduct	NOUN
ajbmeb-1016	96	39	.	.	PUNCT
ajbmeb-1016	97	1	(	(	PUNCT
ajbmeb-1016	97	2	c	c	X
ajbmeb-1016	97	3	)	)	PUNCT
ajbmeb-1016	97	4	increasing	increase	VERB
ajbmeb-1016	97	5	the	the	DET
ajbmeb-1016	97	6	competitiveness	competitiveness	NOUN
ajbmeb-1016	97	7	of	of	ADP
ajbmeb-1016	97	8	audit	audit	NOUN
ajbmeb-1016	97	9	offices	office	NOUN
ajbmeb-1016	97	10	by	by	ADP
ajbmeb-1016	97	11	providing	provide	VERB
ajbmeb-1016	97	12	the	the	DET
ajbmeb-1016	97	13	best	good	ADJ
ajbmeb-1016	97	14	services	service	NOUN
ajbmeb-1016	97	15	of	of	ADP
ajbmeb-1016	97	16	high	high	ADJ
ajbmeb-1016	97	17	quality	quality	NOUN
ajbmeb-1016	97	18	,	,	PUNCT
ajbmeb-1016	97	19	which	which	PRON
ajbmeb-1016	97	20	increases	increase	VERB
ajbmeb-1016	97	21	their	their	PRON
ajbmeb-1016	97	22	market	market	NOUN
ajbmeb-1016	97	23	share	share	NOUN
ajbmeb-1016	97	24	and	and	CCONJ
ajbmeb-1016	97	25	customer	customer	NOUN
ajbmeb-1016	97	26	satisfaction	satisfaction	NOUN
ajbmeb-1016	97	27	.	.	PUNCT
ajbmeb-1016	98	1	3	3	X
ajbmeb-1016	98	2	.	.	X
ajbmeb-1016	98	3	narrowing	narrow	VERB
ajbmeb-1016	98	4	the	the	DET
ajbmeb-1016	98	5	expectations	expectation	NOUN
ajbmeb-1016	98	6	gap	gap	NOUN
ajbmeb-1016	98	7	in	in	ADP
ajbmeb-1016	98	8	auditing	auditing	NOUN
ajbmeb-1016	98	9	:	:	PUNCT
ajbmeb-1016	98	10	the	the	DET
ajbmeb-1016	98	11	expectations	expectation	NOUN
ajbmeb-1016	98	12	gap	gap	NOUN
ajbmeb-1016	98	13	indicates	indicate	VERB
ajbmeb-1016	98	14	dissatisfaction	dissatisfaction	NOUN
ajbmeb-1016	98	15	with	with	ADP
ajbmeb-1016	98	16	the	the	DET
ajbmeb-1016	98	17	work	work	NOUN
ajbmeb-1016	98	18	of	of	ADP
ajbmeb-1016	98	19	the	the	DET
ajbmeb-1016	98	20	auditors	auditor	NOUN
ajbmeb-1016	98	21	about	about	ADP
ajbmeb-1016	98	22	what	what	PRON
ajbmeb-1016	98	23	is	be	AUX
ajbmeb-1016	98	24	expected	expect	VERB
ajbmeb-1016	98	25	of	of	ADP
ajbmeb-1016	98	26	them	they	PRON
ajbmeb-1016	98	27	,	,	PUNCT
ajbmeb-1016	98	28	and	and	CCONJ
ajbmeb-1016	98	29	this	this	DET
ajbmeb-1016	98	30	gap	gap	NOUN
ajbmeb-1016	98	31	arises	arise	VERB
ajbmeb-1016	98	32	when	when	SCONJ
ajbmeb-1016	98	33	the	the	DET
ajbmeb-1016	98	34	auditor	auditor	NOUN
ajbmeb-1016	98	35	issues	issue	VERB
ajbmeb-1016	98	36	an	an	DET
ajbmeb-1016	98	37	opinion	opinion	NOUN
ajbmeb-1016	98	38	without	without	ADP
ajbmeb-1016	98	39	reservation	reservation	NOUN
ajbmeb-1016	98	40	on	on	ADP
ajbmeb-1016	98	41	the	the	DET
ajbmeb-1016	98	42	financial	financial	ADJ
ajbmeb-1016	98	43	statements	statement	NOUN
ajbmeb-1016	98	44	,	,	PUNCT
ajbmeb-1016	98	45	and	and	CCONJ
ajbmeb-1016	98	46	then	then	ADV
ajbmeb-1016	98	47	it	it	PRON
ajbmeb-1016	98	48	becomes	become	VERB
ajbmeb-1016	98	49	clear	clear	ADJ
ajbmeb-1016	98	50	that	that	SCONJ
ajbmeb-1016	98	51	there	there	PRON
ajbmeb-1016	98	52	are	be	VERB
ajbmeb-1016	98	53	fundamental	fundamental	ADJ
ajbmeb-1016	98	54	errors	error	NOUN
ajbmeb-1016	98	55	affecting	affect	VERB
ajbmeb-1016	98	56	the	the	DET
ajbmeb-1016	98	57	accounts	account	NOUN
ajbmeb-1016	98	58	,	,	PUNCT
ajbmeb-1016	98	59	and	and	CCONJ
ajbmeb-1016	98	60	the	the	DET
ajbmeb-1016	98	61	emergence	emergence	NOUN
ajbmeb-1016	98	62	of	of	ADP
ajbmeb-1016	98	63	weakness	weakness	NOUN
ajbmeb-1016	98	64	in	in	ADP
ajbmeb-1016	98	65	the	the	DET
ajbmeb-1016	98	66	control	control	NOUN
ajbmeb-1016	98	67	system	system	NOUN
ajbmeb-1016	98	68	there	there	PRON
ajbmeb-1016	98	69	is	be	VERB
ajbmeb-1016	98	70	a	a	DET
ajbmeb-1016	98	71	deficiency	deficiency	NOUN
ajbmeb-1016	98	72	in	in	ADP
ajbmeb-1016	98	73	the	the	DET
ajbmeb-1016	98	74	quality	quality	NOUN
ajbmeb-1016	98	75	of	of	ADP
ajbmeb-1016	98	76	professional	professional	ADJ
ajbmeb-1016	98	77	performance	performance	NOUN
ajbmeb-1016	98	78	,	,	PUNCT
ajbmeb-1016	98	79	and	and	CCONJ
ajbmeb-1016	98	80	narrowing	narrow	VERB
ajbmeb-1016	98	81	the	the	DET
ajbmeb-1016	98	82	expectations	expectation	NOUN
ajbmeb-1016	98	83	gap	gap	NOUN
ajbmeb-1016	98	84	requires	require	VERB
ajbmeb-1016	98	85	strengthening	strengthen	VERB
ajbmeb-1016	98	86	the	the	DET
ajbmeb-1016	98	87	independence	independence	NOUN
ajbmeb-1016	98	88	of	of	ADP
ajbmeb-1016	98	89	the	the	DET
ajbmeb-1016	98	90	auditor	auditor	NOUN
ajbmeb-1016	98	91	and	and	CCONJ
ajbmeb-1016	98	92	activating	activate	VERB
ajbmeb-1016	98	93	control	control	NOUN
ajbmeb-1016	98	94	over	over	ADP
ajbmeb-1016	98	95	the	the	DET
ajbmeb-1016	98	96	quality	quality	NOUN
ajbmeb-1016	98	97	of	of	ADP
ajbmeb-1016	98	98	the	the	DET
ajbmeb-1016	98	99	implementation	implementation	NOUN
ajbmeb-1016	98	100	of	of	ADP
ajbmeb-1016	98	101	the	the	DET
ajbmeb-1016	98	102	audit	audit	NOUN
ajbmeb-1016	98	103	process	process	NOUN
ajbmeb-1016	98	104	(	(	PUNCT
ajbmeb-1016	98	105	masoudi	masoudi	ADJ
ajbmeb-1016	98	106	,	,	PUNCT
ajbmeb-1016	98	107	204	204	NUM
ajbmeb-1016	98	108	:	:	SYM
ajbmeb-1016	98	109	2019	2019	NUM
ajbmeb-1016	98	110	)	)	PUNCT
ajbmeb-1016	98	111	.	.	PUNCT
ajbmeb-1016	99	1	4	4	X
ajbmeb-1016	99	2	.	.	X
ajbmeb-1016	99	3	reducing	reduce	VERB
ajbmeb-1016	99	4	agency	agency	NOUN
ajbmeb-1016	99	5	conflicts	conflict	NOUN
ajbmeb-1016	99	6	:	:	PUNCT
ajbmeb-1016	99	7	(	(	PUNCT
ajbmeb-1016	99	8	shipli	shipli	PROPN
ajbmeb-1016	99	9	et	et	PROPN
ajbmeb-1016	99	10	al	al	PROPN
ajbmeb-1016	99	11	.	.	PROPN
ajbmeb-1016	99	12	2019	2019	NUM
ajbmeb-1016	99	13	:	:	PUNCT
ajbmeb-1016	99	14	2911	2911	NUM
ajbmeb-1016	99	15	):	):	PUNCT
ajbmeb-1016	99	16	it	it	PRON
ajbmeb-1016	99	17	is	be	AUX
ajbmeb-1016	99	18	known	know	VERB
ajbmeb-1016	99	19	that	that	SCONJ
ajbmeb-1016	99	20	the	the	PRON
ajbmeb-1016	99	21	greater	great	ADJ
ajbmeb-1016	99	22	the	the	DET
ajbmeb-1016	99	23	conflict	conflict	NOUN
ajbmeb-1016	99	24	of	of	ADP
ajbmeb-1016	99	25	interests	interest	NOUN
ajbmeb-1016	99	26	between	between	ADP
ajbmeb-1016	99	27	the	the	DET
ajbmeb-1016	99	28	agent	agent	NOUN
ajbmeb-1016	99	29	represented	represent	VERB
ajbmeb-1016	99	30	by	by	ADP
ajbmeb-1016	99	31	the	the	DET
ajbmeb-1016	99	32	management	management	NOUN
ajbmeb-1016	99	33	and	and	CCONJ
ajbmeb-1016	99	34	users	user	NOUN
ajbmeb-1016	99	35	of	of	ADP
ajbmeb-1016	99	36	the	the	DET
ajbmeb-1016	99	37	financial	financial	ADJ
ajbmeb-1016	99	38	statements	statement	NOUN
ajbmeb-1016	99	39	and	and	CCONJ
ajbmeb-1016	99	40	the	the	DET
ajbmeb-1016	99	41	audit	audit	NOUN
ajbmeb-1016	99	42	quality	quality	NOUN
ajbmeb-1016	99	43	reduces	reduce	VERB
ajbmeb-1016	99	44	agency	agency	NOUN
ajbmeb-1016	99	45	conflicts	conflict	NOUN
ajbmeb-1016	99	46	in	in	ADP
ajbmeb-1016	99	47	two	two	NUM
ajbmeb-1016	99	48	ways	way	NOUN
ajbmeb-1016	99	49	:	:	PUNCT
ajbmeb-1016	99	50	first	first	ADV
ajbmeb-1016	99	51	:	:	PUNCT
ajbmeb-1016	99	52	by	by	ADP
ajbmeb-1016	99	53	increasing	increase	VERB
ajbmeb-1016	99	54	the	the	DET
ajbmeb-1016	99	55	quality	quality	NOUN
ajbmeb-1016	99	56	of	of	ADP
ajbmeb-1016	99	57	financial	financial	ADJ
ajbmeb-1016	99	58	reports	report	NOUN
ajbmeb-1016	99	59	and	and	CCONJ
ajbmeb-1016	99	60	then	then	ADV
ajbmeb-1016	99	61	providing	provide	VERB
ajbmeb-1016	99	62	investors	investor	NOUN
ajbmeb-1016	99	63	and	and	CCONJ
ajbmeb-1016	99	64	related	related	ADJ
ajbmeb-1016	99	65	parties	party	NOUN
ajbmeb-1016	99	66	with	with	ADP
ajbmeb-1016	99	67	more	more	ADV
ajbmeb-1016	99	68	reliable	reliable	ADJ
ajbmeb-1016	99	69	information	information	NOUN
ajbmeb-1016	99	70	to	to	PART
ajbmeb-1016	99	71	monitor	monitor	VERB
ajbmeb-1016	99	72	agents	agent	NOUN
ajbmeb-1016	99	73	'	'	PART
ajbmeb-1016	99	74	investment	investment	NOUN
ajbmeb-1016	99	75	and	and	CCONJ
ajbmeb-1016	99	76	operating	operating	NOUN
ajbmeb-1016	99	77	decisions	decision	NOUN
ajbmeb-1016	99	78	.	.	PUNCT
ajbmeb-1016	100	1	second	second	ADV
ajbmeb-1016	100	2	:	:	PUNCT
ajbmeb-1016	100	3	by	by	ADP
ajbmeb-1016	100	4	increasing	increase	VERB
ajbmeb-1016	100	5	the	the	DET
ajbmeb-1016	100	6	quality	quality	NOUN
ajbmeb-1016	100	7	of	of	ADP
ajbmeb-1016	100	8	disclosure	disclosure	NOUN
ajbmeb-1016	100	9	,	,	PUNCT
ajbmeb-1016	100	10	which	which	PRON
ajbmeb-1016	100	11	increases	increase	VERB
ajbmeb-1016	100	12	the	the	DET
ajbmeb-1016	100	13	possibilities	possibility	NOUN
ajbmeb-1016	100	14	for	for	SCONJ
ajbmeb-1016	100	15	investors	investor	NOUN
ajbmeb-1016	100	16	to	to	PART
ajbmeb-1016	100	17	analyze	analyze	VERB
ajbmeb-1016	100	18	and	and	CCONJ
ajbmeb-1016	100	19	evaluate	evaluate	VERB
ajbmeb-1016	100	20	the	the	DET
ajbmeb-1016	100	21	performance	performance	NOUN
ajbmeb-1016	100	22	of	of	ADP
ajbmeb-1016	100	23	the	the	DET
ajbmeb-1016	100	24	unit	unit	NOUN
ajbmeb-1016	100	25	subject	subject	ADJ
ajbmeb-1016	100	26	to	to	ADP
ajbmeb-1016	100	27	auditing	audit	VERB
ajbmeb-1016	100	28	to	to	PART
ajbmeb-1016	100	29	ensure	ensure	VERB
ajbmeb-1016	100	30	that	that	SCONJ
ajbmeb-1016	100	31	agents	agent	NOUN
ajbmeb-1016	100	32	use	use	VERB
ajbmeb-1016	100	33	resources	resource	NOUN
ajbmeb-1016	100	34	efficiently	efficiently	ADV
ajbmeb-1016	100	35	(	(	PUNCT
ajbmeb-1016	100	36	ramadan	ramadan	PROPN
ajbmeb-1016	100	37	&	&	CCONJ
ajbmeb-1016	100	38	akway	akway	PROPN
ajbmeb-1016	100	39	,	,	PUNCT
ajbmeb-1016	100	40	9:2019	9:2019	NUM
ajbmeb-1016	100	41	)	)	PUNCT
ajbmeb-1016	100	42	.	.	PUNCT
ajbmeb-1016	101	1	5	5	X
ajbmeb-1016	101	2	.	.	X
ajbmeb-1016	101	3	contribute	contribute	VERB
ajbmeb-1016	101	4	to	to	ADP
ajbmeb-1016	101	5	supporting	support	VERB
ajbmeb-1016	101	6	corporate	corporate	ADJ
ajbmeb-1016	101	7	governance	governance	NOUN
ajbmeb-1016	101	8	:	:	PUNCT
ajbmeb-1016	101	9	corporate	corporate	ADJ
ajbmeb-1016	101	10	governance	governance	NOUN
ajbmeb-1016	101	11	,	,	PUNCT
ajbmeb-1016	101	12	from	from	ADP
ajbmeb-1016	101	13	an	an	DET
ajbmeb-1016	101	14	accounting	accounting	NOUN
ajbmeb-1016	101	15	perspective	perspective	NOUN
ajbmeb-1016	101	16	,	,	PUNCT
ajbmeb-1016	101	17	is	be	AUX
ajbmeb-1016	101	18	intended	intend	VERB
ajbmeb-1016	101	19	to	to	PART
ajbmeb-1016	101	20	provide	provide	VERB
ajbmeb-1016	101	21	the	the	DET
ajbmeb-1016	101	22	necessary	necessary	ADJ
ajbmeb-1016	101	23	ingredients	ingredient	NOUN
ajbmeb-1016	101	24	in	in	ADP
ajbmeb-1016	101	25	protecting	protect	VERB
ajbmeb-1016	101	26	investors	investor	NOUN
ajbmeb-1016	101	27	'	'	PART
ajbmeb-1016	101	28	money	money	NOUN
ajbmeb-1016	101	29	,	,	PUNCT
ajbmeb-1016	101	30	ensuring	ensure	VERB
ajbmeb-1016	101	31	that	that	SCONJ
ajbmeb-1016	101	32	they	they	PRON
ajbmeb-1016	101	33	obtain	obtain	VERB
ajbmeb-1016	101	34	the	the	DET
ajbmeb-1016	101	35	realized	realize	VERB
ajbmeb-1016	101	36	returns	return	NOUN
ajbmeb-1016	101	37	,	,	PUNCT
ajbmeb-1016	101	38	and	and	CCONJ
ajbmeb-1016	101	39	ensuring	ensure	VERB
ajbmeb-1016	101	40	that	that	SCONJ
ajbmeb-1016	101	41	their	their	PRON
ajbmeb-1016	101	42	money	money	NOUN
ajbmeb-1016	101	43	can	can	AUX
ajbmeb-1016	101	44	not	not	PART
ajbmeb-1016	101	45	be	be	AUX
ajbmeb-1016	101	46	used	use	VERB
ajbmeb-1016	101	47	in	in	ADP
ajbmeb-1016	101	48	the	the	DET
ajbmeb-1016	101	49	areas	area	NOUN
ajbmeb-1016	101	50	of	of	ADP
ajbmeb-1016	101	51	unsafe	unsafe	ADJ
ajbmeb-1016	101	52	investments	investment	NOUN
ajbmeb-1016	101	53	(	(	PUNCT
ajbmeb-1016	101	54	al	al	PROPN
ajbmeb-1016	101	55	-	-	PUNCT
ajbmeb-1016	101	56	aboudi	aboudi	NOUN
ajbmeb-1016	101	57	,	,	PUNCT
ajbmeb-1016	101	58	2021	2021	NUM
ajbmeb-1016	101	59	:	:	PUNCT
ajbmeb-1016	101	60	43	43	NUM
ajbmeb-1016	101	61	)	)	PUNCT
ajbmeb-1016	101	62	.	.	PUNCT
ajbmeb-1016	102	1	american	american	PROPN
ajbmeb-1016	102	2	journal	journal	PROPN
ajbmeb-1016	102	3	of	of	ADP
ajbmeb-1016	102	4	business	business	NOUN
ajbmeb-1016	102	5	management	management	NOUN
ajbmeb-1016	102	6	,	,	PUNCT
ajbmeb-1016	102	7	economics	economic	NOUN
ajbmeb-1016	102	8	and	and	CCONJ
ajbmeb-1016	102	9	banking	banking	NOUN
ajbmeb-1016	102	10	volume	volume	NOUN
ajbmeb-1016	102	11	13	13	NUM
ajbmeb-1016	102	12	june	june	PROPN
ajbmeb-1016	102	13	,	,	PUNCT
ajbmeb-1016	102	14	2023	2023	NUM
ajbmeb-1016	102	15	p	p	NOUN
ajbmeb-1016	102	16	a	a	PRON
ajbmeb-1016	102	17	g	g	NOUN
ajbmeb-1016	102	18	e	e	NOUN
ajbmeb-1016	103	1	|	|	ADV
ajbmeb-1016	103	2	131	131	NUM
ajbmeb-1016	103	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1016	103	4	third	third	NOUN
ajbmeb-1016	103	5	:	:	PUNCT
ajbmeb-1016	103	6	metrics	metric	NOUN
ajbmeb-1016	103	7	quality	quality	NOUN
ajbmeb-1016	103	8	auditing	auditing	NOUN
ajbmeb-1016	103	9	:	:	PUNCT
ajbmeb-1016	103	10	(	(	PUNCT
ajbmeb-1016	103	11	monshed	monshe	VERB
ajbmeb-1016	103	12	and	and	CCONJ
ajbmeb-1016	103	13	yacoub	yacoub	NOUN
ajbmeb-1016	103	14	,	,	PUNCT
ajbmeb-1016	103	15	110	110	NUM
ajbmeb-1016	103	16	:	:	SYM
ajbmeb-1016	103	17	2020	2020	NUM
ajbmeb-1016	103	18	)	)	PUNCT
ajbmeb-1016	103	19	defines	define	VERB
ajbmeb-1016	103	20	that	that	SCONJ
ajbmeb-1016	103	21	a	a	DET
ajbmeb-1016	103	22	large	large	ADJ
ajbmeb-1016	103	23	group	group	NOUN
ajbmeb-1016	103	24	of	of	ADP
ajbmeb-1016	103	25	researchers	researcher	NOUN
ajbmeb-1016	103	26	look	look	VERB
ajbmeb-1016	103	27	at	at	ADP
ajbmeb-1016	103	28	the	the	DET
ajbmeb-1016	103	29	measures	measure	NOUN
ajbmeb-1016	103	30	and	and	CCONJ
ajbmeb-1016	103	31	factors	factor	NOUN
ajbmeb-1016	103	32	that	that	PRON
ajbmeb-1016	103	33	affect	affect	VERB
ajbmeb-1016	103	34	audit	audit	NOUN
ajbmeb-1016	103	35	quality	quality	NOUN
ajbmeb-1016	103	36	and	and	CCONJ
ajbmeb-1016	103	37	that	that	SCONJ
ajbmeb-1016	103	38	the	the	DET
ajbmeb-1016	103	39	use	use	NOUN
ajbmeb-1016	103	40	of	of	ADP
ajbmeb-1016	103	41	these	these	DET
ajbmeb-1016	103	42	measures	measure	NOUN
ajbmeb-1016	103	43	requires	require	VERB
ajbmeb-1016	103	44	considering	consider	VERB
ajbmeb-1016	103	45	the	the	DET
ajbmeb-1016	103	46	cost	cost	NOUN
ajbmeb-1016	103	47	and	and	CCONJ
ajbmeb-1016	103	48	benefit	benefit	NOUN
ajbmeb-1016	103	49	,	,	PUNCT
ajbmeb-1016	103	50	and	and	CCONJ
ajbmeb-1016	103	51	there	there	PRON
ajbmeb-1016	103	52	is	be	VERB
ajbmeb-1016	103	53	little	little	ADJ
ajbmeb-1016	103	54	evidence	evidence	NOUN
ajbmeb-1016	103	55	on	on	ADP
ajbmeb-1016	103	56	the	the	DET
ajbmeb-1016	103	57	validity	validity	NOUN
ajbmeb-1016	103	58	of	of	ADP
ajbmeb-1016	103	59	building	build	VERB
ajbmeb-1016	103	60	these	these	DET
ajbmeb-1016	103	61	scales	scale	NOUN
ajbmeb-1016	103	62	or	or	CCONJ
ajbmeb-1016	103	63	descriptive	descriptive	ADJ
ajbmeb-1016	103	64	accuracy	accuracy	NOUN
ajbmeb-1016	103	65	.	.	PUNCT
ajbmeb-1016	104	1	therefore	therefore	ADV
ajbmeb-1016	104	2	,	,	PUNCT
ajbmeb-1016	104	3	it	it	PRON
ajbmeb-1016	104	4	is	be	AUX
ajbmeb-1016	104	5	necessary	necessary	ADJ
ajbmeb-1016	104	6	to	to	PART
ajbmeb-1016	104	7	evaluate	evaluate	VERB
ajbmeb-1016	104	8	the	the	DET
ajbmeb-1016	104	9	ability	ability	NOUN
ajbmeb-1016	104	10	of	of	ADP
ajbmeb-1016	104	11	these	these	DET
ajbmeb-1016	104	12	measures	measure	NOUN
ajbmeb-1016	104	13	to	to	PART
ajbmeb-1016	104	14	predict	predict	VERB
ajbmeb-1016	104	15	detailed	detailed	ADJ
ajbmeb-1016	104	16	and	and	CCONJ
ajbmeb-1016	104	17	accurate	accurate	ADJ
ajbmeb-1016	104	18	allegations	allegation	NOUN
ajbmeb-1016	104	19	.	.	PUNCT
ajbmeb-1016	105	1	the	the	DET
ajbmeb-1016	105	2	most	most	ADV
ajbmeb-1016	105	3	widely	widely	ADV
ajbmeb-1016	105	4	used	use	VERB
ajbmeb-1016	105	5	audit	audit	NOUN
ajbmeb-1016	105	6	quality	quality	NOUN
ajbmeb-1016	105	7	measures	measure	NOUN
ajbmeb-1016	105	8	in	in	ADP
ajbmeb-1016	105	9	previous	previous	ADJ
ajbmeb-1016	105	10	studies	study	NOUN
ajbmeb-1016	105	11	are	be	AUX
ajbmeb-1016	105	12	the	the	DET
ajbmeb-1016	105	13	characteristics	characteristic	NOUN
ajbmeb-1016	105	14	of	of	ADP
ajbmeb-1016	105	15	the	the	DET
ajbmeb-1016	105	16	auditing	auditing	NOUN
ajbmeb-1016	105	17	firm	firm	NOUN
ajbmeb-1016	105	18	or	or	CCONJ
ajbmeb-1016	105	19	office	office	NOUN
ajbmeb-1016	105	20	,	,	PUNCT
ajbmeb-1016	105	21	including	include	VERB
ajbmeb-1016	105	22	:	:	PUNCT
ajbmeb-1016	105	23	•	•	NUM
ajbmeb-1016	105	24	the	the	DET
ajbmeb-1016	105	25	size	size	NOUN
ajbmeb-1016	105	26	of	of	ADP
ajbmeb-1016	105	27	the	the	DET
ajbmeb-1016	105	28	company	company	NOUN
ajbmeb-1016	105	29	and	and	CCONJ
ajbmeb-1016	105	30	the	the	DET
ajbmeb-1016	105	31	audit	audit	NOUN
ajbmeb-1016	105	32	office	office	NOUN
ajbmeb-1016	105	33	.	.	PUNCT
ajbmeb-1016	106	1	•	•	NUM
ajbmeb-1016	106	2	company	company	NOUN
ajbmeb-1016	106	3	reputation	reputation	NOUN
ajbmeb-1016	106	4	and	and	CCONJ
ajbmeb-1016	106	5	audit	audit	NOUN
ajbmeb-1016	106	6	office	office	NOUN
ajbmeb-1016	106	7	.	.	PUNCT
ajbmeb-1016	107	1	•	•	NUM
ajbmeb-1016	107	2	firm	firm	ADJ
ajbmeb-1016	107	3	and	and	CCONJ
ajbmeb-1016	107	4	office	office	NOUN
ajbmeb-1016	107	5	audit	audit	NOUN
ajbmeb-1016	107	6	experience	experience	NOUN
ajbmeb-1016	107	7	.	.	PUNCT
ajbmeb-1016	108	1	•	•	NUM
ajbmeb-1016	108	2	the	the	DET
ajbmeb-1016	108	3	unit	unit	NOUN
ajbmeb-1016	108	4	retention	retention	NOUN
ajbmeb-1016	108	5	period	period	NOUN
ajbmeb-1016	108	6	.	.	PUNCT
ajbmeb-1016	109	1	•	•	NUM
ajbmeb-1016	109	2	specialization	specialization	NOUN
ajbmeb-1016	109	3	of	of	ADP
ajbmeb-1016	109	4	the	the	DET
ajbmeb-1016	109	5	company	company	NOUN
ajbmeb-1016	109	6	or	or	CCONJ
ajbmeb-1016	109	7	audit	audit	NOUN
ajbmeb-1016	109	8	office	office	NOUN
ajbmeb-1016	109	9	in	in	ADP
ajbmeb-1016	109	10	the	the	DET
ajbmeb-1016	109	11	unit	unit	NOUN
ajbmeb-1016	109	12	activity	activity	NOUN
ajbmeb-1016	109	13	.	.	PUNCT
ajbmeb-1016	110	1	fourth	fourth	ADJ
ajbmeb-1016	110	2	:	:	PUNCT
ajbmeb-1016	110	3	factors	factor	NOUN
ajbmeb-1016	110	4	affecting	affect	VERB
ajbmeb-1016	110	5	the	the	DET
ajbmeb-1016	110	6	quality	quality	NOUN
ajbmeb-1016	110	7	audit	audit	NOUN
ajbmeb-1016	110	8	between	between	ADP
ajbmeb-1016	110	9	(	(	PUNCT
ajbmeb-1016	110	10	al	al	PROPN
ajbmeb-1016	110	11	-	-	PUNCT
ajbmeb-1016	110	12	qudah	qudah	PROPN
ajbmeb-1016	110	13	,	,	PUNCT
ajbmeb-1016	110	14	2018	2018	NUM
ajbmeb-1016	110	15	:	:	PUNCT
ajbmeb-1016	110	16	8)	8)	NUM
ajbmeb-1016	110	17	that	that	DET
ajbmeb-1016	110	18	auditing	auditing	NOUN
ajbmeb-1016	110	19	standards	standard	NOUN
ajbmeb-1016	110	20	regulation	regulation	VERB
ajbmeb-1016	110	21	no	no	INTJ
ajbmeb-1016	110	22	.	.	PUNCT
ajbmeb-1016	111	1	(	(	PUNCT
ajbmeb-1016	111	2	65	65	NUM
ajbmeb-1016	111	3	)	)	PUNCT
ajbmeb-1016	111	4	issued	issue	VERB
ajbmeb-1016	111	5	by	by	ADP
ajbmeb-1016	111	6	the	the	DET
ajbmeb-1016	111	7	american	american	PROPN
ajbmeb-1016	111	8	institute	institute	PROPN
ajbmeb-1016	111	9	of	of	ADP
ajbmeb-1016	111	10	certified	certify	VERB
ajbmeb-1016	111	11	public	public	ADJ
ajbmeb-1016	111	12	accountants	accountant	NOUN
ajbmeb-1016	111	13	(	(	PUNCT
ajbmeb-1016	111	14	aicpa	aicpa	PROPN
ajbmeb-1016	111	15	)	)	PUNCT
ajbmeb-1016	111	16	as	as	ADV
ajbmeb-1016	111	17	well	well	ADV
ajbmeb-1016	111	18	as	as	ADP
ajbmeb-1016	111	19	the	the	DET
ajbmeb-1016	111	20	institute	institute	NOUN
ajbmeb-1016	111	21	of	of	ADP
ajbmeb-1016	111	22	internal	internal	ADJ
ajbmeb-1016	111	23	auditors	auditor	NOUN
ajbmeb-1016	111	24	(	(	PUNCT
ajbmeb-1016	111	25	iia	iia	NOUN
ajbmeb-1016	111	26	)	)	PUNCT
ajbmeb-1016	111	27	)	)	PUNCT
ajbmeb-1016	111	28	identified	identify	VERB
ajbmeb-1016	111	29	factors	factor	NOUN
ajbmeb-1016	111	30	for	for	ADP
ajbmeb-1016	111	31	the	the	DET
ajbmeb-1016	111	32	quality	quality	NOUN
ajbmeb-1016	111	33	of	of	ADP
ajbmeb-1016	111	34	the	the	DET
ajbmeb-1016	111	35	auditing	auditing	NOUN
ajbmeb-1016	111	36	profession	profession	NOUN
ajbmeb-1016	111	37	in	in	ADP
ajbmeb-1016	111	38	the	the	DET
ajbmeb-1016	111	39	light	light	NOUN
ajbmeb-1016	111	40	of	of	ADP
ajbmeb-1016	111	41	which	which	PRON
ajbmeb-1016	111	42	the	the	DET
ajbmeb-1016	111	43	factors	factor	NOUN
ajbmeb-1016	111	44	affecting	affect	VERB
ajbmeb-1016	111	45	the	the	DET
ajbmeb-1016	111	46	auditing	auditing	NOUN
ajbmeb-1016	111	47	process	process	NOUN
ajbmeb-1016	111	48	can	can	AUX
ajbmeb-1016	111	49	be	be	AUX
ajbmeb-1016	111	50	classified	classify	VERB
ajbmeb-1016	111	51	according	accord	VERB
ajbmeb-1016	111	52	to	to	ADP
ajbmeb-1016	111	53	the	the	DET
ajbmeb-1016	111	54	following	following	NOUN
ajbmeb-1016	111	55	:	:	PUNCT
ajbmeb-1016	111	56	first	first	ADV
ajbmeb-1016	111	57	:	:	PUNCT
ajbmeb-1016	111	58	the	the	DET
ajbmeb-1016	111	59	organizational	organizational	ADJ
ajbmeb-1016	111	60	factors	factor	NOUN
ajbmeb-1016	111	61	represented	represent	VERB
ajbmeb-1016	111	62	in	in	ADP
ajbmeb-1016	111	63	planning	plan	VERB
ajbmeb-1016	111	64	the	the	DET
ajbmeb-1016	111	65	audit	audit	NOUN
ajbmeb-1016	111	66	process	process	NOUN
ajbmeb-1016	111	67	:	:	PUNCT
ajbmeb-1016	111	68	defining	define	VERB
ajbmeb-1016	111	69	the	the	DET
ajbmeb-1016	111	70	audit	audit	NOUN
ajbmeb-1016	111	71	work	work	NOUN
ajbmeb-1016	111	72	procedures	procedure	NOUN
ajbmeb-1016	111	73	,	,	PUNCT
ajbmeb-1016	111	74	determining	determine	VERB
ajbmeb-1016	111	75	the	the	DET
ajbmeb-1016	111	76	size	size	NOUN
ajbmeb-1016	111	77	of	of	ADP
ajbmeb-1016	111	78	the	the	DET
ajbmeb-1016	111	79	audit	audit	NOUN
ajbmeb-1016	111	80	work	work	NOUN
ajbmeb-1016	111	81	,	,	PUNCT
ajbmeb-1016	111	82	and	and	CCONJ
ajbmeb-1016	111	83	then	then	ADV
ajbmeb-1016	111	84	determining	determine	VERB
ajbmeb-1016	111	85	the	the	DET
ajbmeb-1016	111	86	time	time	NOUN
ajbmeb-1016	111	87	required	require	VERB
ajbmeb-1016	111	88	to	to	PART
ajbmeb-1016	111	89	complete	complete	VERB
ajbmeb-1016	111	90	the	the	DET
ajbmeb-1016	111	91	audit	audit	NOUN
ajbmeb-1016	111	92	process	process	NOUN
ajbmeb-1016	111	93	and	and	CCONJ
ajbmeb-1016	111	94	the	the	DET
ajbmeb-1016	111	95	auditor	auditor	NOUN
ajbmeb-1016	111	96	’s	’s	PART
ajbmeb-1016	111	97	skill	skill	NOUN
ajbmeb-1016	111	98	in	in	ADP
ajbmeb-1016	111	99	determining	determine	VERB
ajbmeb-1016	111	100	the	the	DET
ajbmeb-1016	111	101	starting	starting	NOUN
ajbmeb-1016	111	102	point	point	NOUN
ajbmeb-1016	111	103	of	of	ADP
ajbmeb-1016	111	104	the	the	DET
ajbmeb-1016	111	105	audit	audit	NOUN
ajbmeb-1016	111	106	work	work	NOUN
ajbmeb-1016	111	107	and	and	CCONJ
ajbmeb-1016	111	108	how	how	SCONJ
ajbmeb-1016	111	109	to	to	PART
ajbmeb-1016	111	110	finish	finish	VERB
ajbmeb-1016	111	111	the	the	DET
ajbmeb-1016	111	112	audit	audit	NOUN
ajbmeb-1016	111	113	work	work	NOUN
ajbmeb-1016	111	114	.	.	PUNCT
ajbmeb-1016	112	1	(	(	PUNCT
ajbmeb-1016	112	2	osama	osama	NOUN
ajbmeb-1016	112	3	et	et	PROPN
ajbmeb-1016	112	4	al	al	PROPN
ajbmeb-1016	112	5	.	.	PROPN
ajbmeb-1016	112	6	,	,	PUNCT
ajbmeb-1016	112	7	43:2020	43:2020	NUM
ajbmeb-1016	112	8	)	)	PUNCT
ajbmeb-1016	112	9	.	.	PUNCT
ajbmeb-1016	113	1	(	(	PUNCT
ajbmeb-1016	113	2	1	1	X
ajbmeb-1016	113	3	)	)	PUNCT
ajbmeb-1016	113	4	ownership	ownership	NOUN
ajbmeb-1016	113	5	structure	structure	NOUN
ajbmeb-1016	113	6	(	(	PUNCT
ajbmeb-1016	113	7	2	2	NUM
ajbmeb-1016	113	8	)	)	PUNCT
ajbmeb-1016	113	9	quality	quality	NOUN
ajbmeb-1016	113	10	of	of	ADP
ajbmeb-1016	113	11	work	work	NOUN
ajbmeb-1016	113	12	performance	performance	NOUN
ajbmeb-1016	113	13	:	:	PUNCT
ajbmeb-1016	113	14	(	(	PUNCT
ajbmeb-1016	113	15	3	3	X
ajbmeb-1016	113	16	)	)	PUNCT
ajbmeb-1016	113	17	the	the	DET
ajbmeb-1016	113	18	reputation	reputation	NOUN
ajbmeb-1016	113	19	of	of	ADP
ajbmeb-1016	113	20	the	the	DET
ajbmeb-1016	113	21	audit	audit	NOUN
ajbmeb-1016	113	22	office	office	NOUN
ajbmeb-1016	113	23	:	:	PUNCT
ajbmeb-1016	113	24	(	(	PUNCT
ajbmeb-1016	113	25	4	4	X
ajbmeb-1016	113	26	)	)	PUNCT
ajbmeb-1016	113	27	the	the	DET
ajbmeb-1016	113	28	size	size	NOUN
ajbmeb-1016	113	29	of	of	ADP
ajbmeb-1016	113	30	the	the	DET
ajbmeb-1016	113	31	audit	audit	NOUN
ajbmeb-1016	113	32	office	office	NOUN
ajbmeb-1016	113	33	:	:	PUNCT
ajbmeb-1016	113	34	(	(	PUNCT
ajbmeb-1016	113	35	5	5	X
ajbmeb-1016	113	36	)	)	PUNCT
ajbmeb-1016	113	37	management	management	NOUN
ajbmeb-1016	113	38	support	support	NOUN
ajbmeb-1016	113	39	for	for	ADP
ajbmeb-1016	113	40	auditing	audit	VERB
ajbmeb-1016	113	41	:	:	PUNCT
ajbmeb-1016	113	42	second	second	ADJ
ajbmeb-1016	113	43	:	:	PUNCT
ajbmeb-1016	113	44	behavioral	behavioral	ADJ
ajbmeb-1016	113	45	factors	factor	NOUN
ajbmeb-1016	113	46	that	that	PRON
ajbmeb-1016	113	47	must	must	AUX
ajbmeb-1016	113	48	be	be	AUX
ajbmeb-1016	113	49	available	available	ADJ
ajbmeb-1016	113	50	in	in	ADP
ajbmeb-1016	113	51	the	the	DET
ajbmeb-1016	113	52	auditor	auditor	NOUN
ajbmeb-1016	113	53	:	:	PUNCT
ajbmeb-1016	113	54	1	1	NUM
ajbmeb-1016	113	55	)	)	PUNCT
ajbmeb-1016	113	56	efficiency	efficiency	NOUN
ajbmeb-1016	113	57	of	of	ADP
ajbmeb-1016	113	58	the	the	DET
ajbmeb-1016	113	59	auditor	auditor	NOUN
ajbmeb-1016	113	60	:	:	PUNCT
ajbmeb-1016	113	61	(	(	PUNCT
ajbmeb-1016	113	62	2	2	X
ajbmeb-1016	113	63	)	)	PUNCT
ajbmeb-1016	113	64	independence	independence	NOUN
ajbmeb-1016	113	65	of	of	ADP
ajbmeb-1016	113	66	the	the	DET
ajbmeb-1016	113	67	auditor	auditor	NOUN
ajbmeb-1016	113	68	:	:	PUNCT
ajbmeb-1016	113	69	(	(	PUNCT
ajbmeb-1016	113	70	3	3	X
ajbmeb-1016	113	71	)	)	PUNCT
ajbmeb-1016	113	72	honesty	honesty	NOUN
ajbmeb-1016	113	73	of	of	ADP
ajbmeb-1016	113	74	the	the	DET
ajbmeb-1016	113	75	auditor	auditor	NOUN
ajbmeb-1016	113	76	:	:	PUNCT
ajbmeb-1016	113	77	(	(	PUNCT
ajbmeb-1016	113	78	4	4	X
ajbmeb-1016	113	79	)	)	PUNCT
ajbmeb-1016	113	80	objectivity	objectivity	NOUN
ajbmeb-1016	113	81	:	:	PUNCT
ajbmeb-1016	113	82	third	third	ADV
ajbmeb-1016	113	83	:	:	PUNCT
ajbmeb-1016	113	84	the	the	DET
ajbmeb-1016	113	85	personal	personal	ADJ
ajbmeb-1016	113	86	factors	factor	NOUN
ajbmeb-1016	113	87	that	that	PRON
ajbmeb-1016	113	88	must	must	AUX
ajbmeb-1016	113	89	be	be	AUX
ajbmeb-1016	113	90	available	available	ADJ
ajbmeb-1016	113	91	in	in	ADP
ajbmeb-1016	113	92	the	the	DET
ajbmeb-1016	113	93	auditor	auditor	NOUN
ajbmeb-1016	113	94	:	:	PUNCT
ajbmeb-1016	113	95	he	he	PRON
ajbmeb-1016	113	96	must	must	AUX
ajbmeb-1016	113	97	have	have	VERB
ajbmeb-1016	113	98	the	the	DET
ajbmeb-1016	113	99	practical	practical	ADJ
ajbmeb-1016	113	100	experience	experience	NOUN
ajbmeb-1016	113	101	and	and	CCONJ
ajbmeb-1016	113	102	educational	educational	ADJ
ajbmeb-1016	113	103	attainment	attainment	NOUN
ajbmeb-1016	113	104	that	that	PRON
ajbmeb-1016	113	105	qualify	qualify	VERB
ajbmeb-1016	113	106	him	he	PRON
ajbmeb-1016	113	107	to	to	PART
ajbmeb-1016	113	108	practice	practice	VERB
ajbmeb-1016	113	109	the	the	DET
ajbmeb-1016	113	110	profession	profession	NOUN
ajbmeb-1016	113	111	.	.	PUNCT
ajbmeb-1016	114	1	auditing	auditing	NOUN
ajbmeb-1016	114	2	training	training	NOUN
ajbmeb-1016	114	3	.	.	PUNCT
ajbmeb-1016	115	1	(	(	PUNCT
ajbmeb-1016	115	2	osama	osama	NOUN
ajbmeb-1016	115	3	et	et	PROPN
ajbmeb-1016	115	4	al	al	PROPN
ajbmeb-1016	115	5	.	.	PROPN
ajbmeb-1016	115	6	,	,	PUNCT
ajbmeb-1016	115	7	43:2020	43:2020	NUM
ajbmeb-1016	115	8	)	)	PUNCT
ajbmeb-1016	115	9	.	.	PUNCT
ajbmeb-1016	116	1	(	(	PUNCT
ajbmeb-1016	116	2	1	1	X
ajbmeb-1016	116	3	)	)	PUNCT
ajbmeb-1016	116	4	eligibility	eligibility	NOUN
ajbmeb-1016	116	5	of	of	ADP
ajbmeb-1016	116	6	the	the	DET
ajbmeb-1016	116	7	auditor	auditor	NOUN
ajbmeb-1016	116	8	:	:	PUNCT
ajbmeb-1016	116	9	(	(	PUNCT
ajbmeb-1016	116	10	2	2	X
ajbmeb-1016	116	11	)	)	PUNCT
ajbmeb-1016	116	12	the	the	DET
ajbmeb-1016	116	13	integrity	integrity	NOUN
ajbmeb-1016	116	14	of	of	ADP
ajbmeb-1016	116	15	the	the	DET
ajbmeb-1016	116	16	auditor	auditor	NOUN
ajbmeb-1016	116	17	:	:	PUNCT
ajbmeb-1016	116	18	(	(	PUNCT
ajbmeb-1016	116	19	3	3	X
ajbmeb-1016	116	20	)	)	PUNCT
ajbmeb-1016	116	21	ability	ability	NOUN
ajbmeb-1016	116	22	of	of	ADP
ajbmeb-1016	116	23	the	the	DET
ajbmeb-1016	116	24	auditor	auditor	NOUN
ajbmeb-1016	116	25	:	:	PUNCT
ajbmeb-1016	116	26	(	(	PUNCT
ajbmeb-1016	116	27	4	4	X
ajbmeb-1016	116	28	)	)	PUNCT
ajbmeb-1016	116	29	the	the	DET
ajbmeb-1016	116	30	auditor	auditor	NOUN
ajbmeb-1016	116	31	's	's	PART
ajbmeb-1016	116	32	due	due	ADJ
ajbmeb-1016	116	33	professional	professional	ADJ
ajbmeb-1016	116	34	care	care	NOUN
ajbmeb-1016	116	35	:	:	PUNCT
ajbmeb-1016	116	36	american	american	PROPN
ajbmeb-1016	116	37	journal	journal	PROPN
ajbmeb-1016	116	38	of	of	ADP
ajbmeb-1016	116	39	business	business	NOUN
ajbmeb-1016	116	40	management	management	NOUN
ajbmeb-1016	116	41	,	,	PUNCT
ajbmeb-1016	116	42	economics	economic	NOUN
ajbmeb-1016	116	43	and	and	CCONJ
ajbmeb-1016	116	44	banking	banking	NOUN
ajbmeb-1016	116	45	volume	volume	NOUN
ajbmeb-1016	116	46	13	13	NUM
ajbmeb-1016	116	47	june	june	PROPN
ajbmeb-1016	116	48	,	,	PUNCT
ajbmeb-1016	116	49	2023	2023	NUM
ajbmeb-1016	116	50	p	p	NOUN
ajbmeb-1016	116	51	a	a	PRON
ajbmeb-1016	116	52	g	g	NOUN
ajbmeb-1016	116	53	e	e	NOUN
ajbmeb-1016	117	1	|	|	NOUN
ajbmeb-1016	117	2	132	132	NUM
ajbmeb-1016	117	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1016	117	4	fourth	fourth	ADJ
ajbmeb-1016	117	5	:	:	PUNCT
ajbmeb-1016	117	6	the	the	DET
ajbmeb-1016	117	7	basic	basic	ADJ
ajbmeb-1016	117	8	factors	factor	NOUN
ajbmeb-1016	117	9	of	of	ADP
ajbmeb-1016	117	10	the	the	DET
ajbmeb-1016	117	11	auditing	auditing	NOUN
ajbmeb-1016	117	12	process	process	NOUN
ajbmeb-1016	117	13	or	or	CCONJ
ajbmeb-1016	117	14	profession	profession	NOUN
ajbmeb-1016	117	15	:	:	PUNCT
ajbmeb-1016	117	16	such	such	ADJ
ajbmeb-1016	117	17	as	as	ADP
ajbmeb-1016	117	18	the	the	DET
ajbmeb-1016	117	19	commitment	commitment	NOUN
ajbmeb-1016	117	20	to	to	PART
ajbmeb-1016	117	21	apply	apply	VERB
ajbmeb-1016	117	22	generally	generally	ADV
ajbmeb-1016	117	23	accepted	accept	VERB
ajbmeb-1016	117	24	principles	principle	NOUN
ajbmeb-1016	117	25	,	,	PUNCT
ajbmeb-1016	117	26	in	in	ADP
ajbmeb-1016	117	27	particular	particular	ADJ
ajbmeb-1016	117	28	the	the	DET
ajbmeb-1016	117	29	application	application	NOUN
ajbmeb-1016	117	30	of	of	ADP
ajbmeb-1016	117	31	the	the	DET
ajbmeb-1016	117	32	principle	principle	NOUN
ajbmeb-1016	117	33	of	of	ADP
ajbmeb-1016	117	34	objectivity	objectivity	NOUN
ajbmeb-1016	117	35	and	and	CCONJ
ajbmeb-1016	117	36	adherence	adherence	NOUN
ajbmeb-1016	117	37	to	to	ADP
ajbmeb-1016	117	38	professional	professional	ADJ
ajbmeb-1016	117	39	auditing	auditing	NOUN
ajbmeb-1016	117	40	standards	standard	NOUN
ajbmeb-1016	117	41	,	,	PUNCT
ajbmeb-1016	117	42	how	how	SCONJ
ajbmeb-1016	117	43	to	to	PART
ajbmeb-1016	117	44	prepare	prepare	VERB
ajbmeb-1016	117	45	reports	report	NOUN
ajbmeb-1016	117	46	regarding	regard	VERB
ajbmeb-1016	117	47	the	the	DET
ajbmeb-1016	117	48	optimal	optimal	ADJ
ajbmeb-1016	117	49	use	use	NOUN
ajbmeb-1016	117	50	of	of	ADP
ajbmeb-1016	117	51	available	available	ADJ
ajbmeb-1016	117	52	resources	resource	NOUN
ajbmeb-1016	117	53	in	in	ADP
ajbmeb-1016	117	54	the	the	DET
ajbmeb-1016	117	55	professional	professional	ADJ
ajbmeb-1016	117	56	activity	activity	NOUN
ajbmeb-1016	117	57	,	,	PUNCT
ajbmeb-1016	117	58	how	how	SCONJ
ajbmeb-1016	117	59	to	to	PART
ajbmeb-1016	117	60	rely	rely	VERB
ajbmeb-1016	117	61	on	on	ADP
ajbmeb-1016	117	62	the	the	DET
ajbmeb-1016	117	63	internal	internal	ADJ
ajbmeb-1016	117	64	control	control	NOUN
ajbmeb-1016	117	65	system	system	NOUN
ajbmeb-1016	117	66	,	,	PUNCT
ajbmeb-1016	117	67	and	and	CCONJ
ajbmeb-1016	117	68	the	the	DET
ajbmeb-1016	117	69	ability	ability	NOUN
ajbmeb-1016	117	70	of	of	ADP
ajbmeb-1016	117	71	the	the	DET
ajbmeb-1016	117	72	auditor	auditor	NOUN
ajbmeb-1016	117	73	to	to	PART
ajbmeb-1016	117	74	detect	detect	VERB
ajbmeb-1016	117	75	fraud	fraud	NOUN
ajbmeb-1016	117	76	and	and	CCONJ
ajbmeb-1016	117	77	manipulation	manipulation	NOUN
ajbmeb-1016	117	78	(	(	PUNCT
ajbmeb-1016	117	79	judges	judge	NOUN
ajbmeb-1016	117	80	,	,	PUNCT
ajbmeb-1016	117	81	2018:8	2018:8	NUM
ajbmeb-1016	117	82	)	)	PUNCT
ajbmeb-1016	117	83	.	.	PUNCT
ajbmeb-1016	118	1	(	(	PUNCT
ajbmeb-1016	118	2	1	1	X
ajbmeb-1016	118	3	)	)	PUNCT
ajbmeb-1016	118	4	reliance	reliance	NOUN
ajbmeb-1016	118	5	on	on	ADP
ajbmeb-1016	118	6	internal	internal	ADJ
ajbmeb-1016	118	7	auditing	auditing	NOUN
ajbmeb-1016	118	8	:	:	PUNCT
ajbmeb-1016	118	9	(	(	PUNCT
ajbmeb-1016	118	10	2	2	X
ajbmeb-1016	118	11	)	)	PUNCT
ajbmeb-1016	118	12	the	the	DET
ajbmeb-1016	118	13	auditor	auditor	NOUN
ajbmeb-1016	118	14	's	's	PART
ajbmeb-1016	118	15	turnover	turnover	NOUN
ajbmeb-1016	118	16	rate	rate	NOUN
ajbmeb-1016	118	17	:	:	PUNCT
ajbmeb-1016	118	18	(	(	PUNCT
ajbmeb-1016	118	19	3	3	X
ajbmeb-1016	118	20	)	)	PUNCT
ajbmeb-1016	118	21	specialization	specialization	NOUN
ajbmeb-1016	118	22	and	and	CCONJ
ajbmeb-1016	118	23	knowledge	knowledge	NOUN
ajbmeb-1016	118	24	of	of	ADP
ajbmeb-1016	118	25	the	the	DET
ajbmeb-1016	118	26	auditor	auditor	NOUN
ajbmeb-1016	118	27	:	:	PUNCT
ajbmeb-1016	118	28	(	(	PUNCT
ajbmeb-1016	118	29	4	4	X
ajbmeb-1016	118	30	)	)	PUNCT
ajbmeb-1016	118	31	audit	audit	NOUN
ajbmeb-1016	118	32	fees	fee	NOUN
ajbmeb-1016	118	33	:	:	PUNCT
ajbmeb-1016	118	34	fifth	fifth	ADJ
ajbmeb-1016	118	35	:	:	PUNCT
ajbmeb-1016	118	36	the	the	DET
ajbmeb-1016	118	37	main	main	ADJ
ajbmeb-1016	118	38	factors	factor	NOUN
ajbmeb-1016	118	39	for	for	ADP
ajbmeb-1016	118	40	determining	determine	VERB
ajbmeb-1016	118	41	the	the	DET
ajbmeb-1016	118	42	strength	strength	NOUN
ajbmeb-1016	118	43	of	of	ADP
ajbmeb-1016	118	44	audit	audit	NOUN
ajbmeb-1016	118	45	quality	quality	NOUN
ajbmeb-1016	118	46	the	the	DET
ajbmeb-1016	118	47	five	five	NUM
ajbmeb-1016	118	48	fundamentals	fundamental	NOUN
ajbmeb-1016	118	49	are	be	AUX
ajbmeb-1016	118	50	necessary	necessary	ADJ
ajbmeb-1016	118	51	to	to	PART
ajbmeb-1016	118	52	determine	determine	VERB
ajbmeb-1016	118	53	the	the	DET
ajbmeb-1016	118	54	strength	strength	NOUN
ajbmeb-1016	118	55	of	of	ADP
ajbmeb-1016	118	56	audit	audit	NOUN
ajbmeb-1016	118	57	quality	quality	NOUN
ajbmeb-1016	118	58	that	that	PRON
ajbmeb-1016	118	59	enhances	enhance	VERB
ajbmeb-1016	118	60	investors	investor	NOUN
ajbmeb-1016	118	61	'	'	PART
ajbmeb-1016	118	62	confidence	confidence	NOUN
ajbmeb-1016	118	63	in	in	ADP
ajbmeb-1016	118	64	the	the	DET
ajbmeb-1016	118	65	regulatory	regulatory	ADJ
ajbmeb-1016	118	66	authorities	authority	NOUN
ajbmeb-1016	118	67	in	in	ADP
ajbmeb-1016	118	68	expressing	express	VERB
ajbmeb-1016	118	69	an	an	DET
ajbmeb-1016	118	70	opinion	opinion	NOUN
ajbmeb-1016	118	71	that	that	PRON
ajbmeb-1016	118	72	reflects	reflect	VERB
ajbmeb-1016	118	73	the	the	DET
ajbmeb-1016	118	74	reality	reality	NOUN
ajbmeb-1016	118	75	of	of	ADP
ajbmeb-1016	118	76	the	the	DET
ajbmeb-1016	118	77	financial	financial	ADJ
ajbmeb-1016	118	78	statements	statement	NOUN
ajbmeb-1016	118	79	,	,	PUNCT
ajbmeb-1016	118	80	which	which	PRON
ajbmeb-1016	118	81	are	be	AUX
ajbmeb-1016	118	82	(	(	PUNCT
ajbmeb-1016	118	83	the	the	DET
ajbmeb-1016	118	84	culture	culture	NOUN
ajbmeb-1016	118	85	of	of	ADP
ajbmeb-1016	118	86	the	the	DET
ajbmeb-1016	118	87	company	company	NOUN
ajbmeb-1016	118	88	subject	subject	ADJ
ajbmeb-1016	118	89	to	to	ADP
ajbmeb-1016	118	90	audit	audit	NOUN
ajbmeb-1016	118	91	,	,	PUNCT
ajbmeb-1016	118	92	the	the	DET
ajbmeb-1016	118	93	skills	skill	NOUN
ajbmeb-1016	118	94	of	of	ADP
ajbmeb-1016	118	95	the	the	DET
ajbmeb-1016	118	96	auditor	auditor	NOUN
ajbmeb-1016	118	97	,	,	PUNCT
ajbmeb-1016	118	98	the	the	DET
ajbmeb-1016	118	99	reliability	reliability	NOUN
ajbmeb-1016	118	100	of	of	ADP
ajbmeb-1016	118	101	audit	audit	NOUN
ajbmeb-1016	118	102	reports	report	NOUN
ajbmeb-1016	118	103	,	,	PUNCT
ajbmeb-1016	118	104	the	the	DET
ajbmeb-1016	118	105	effectiveness	effectiveness	NOUN
ajbmeb-1016	118	106	of	of	ADP
ajbmeb-1016	118	107	audit	audit	NOUN
ajbmeb-1016	118	108	processes	process	NOUN
ajbmeb-1016	118	109	,	,	PUNCT
ajbmeb-1016	118	110	and	and	CCONJ
ajbmeb-1016	118	111	factors	factor	NOUN
ajbmeb-1016	118	112	outside	outside	ADP
ajbmeb-1016	118	113	the	the	DET
ajbmeb-1016	118	114	control	control	NOUN
ajbmeb-1016	118	115	of	of	ADP
ajbmeb-1016	118	116	the	the	DET
ajbmeb-1016	118	117	auditor	auditor	NOUN
ajbmeb-1016	118	118	(	(	PUNCT
ajbmeb-1016	118	119	alqatamin	alqatamin	PROPN
ajbmeb-1016	118	120	,	,	PUNCT
ajbmeb-1016	118	121	&	&	CCONJ
ajbmeb-1016	118	122	salleh	salleh	PROPN
ajbmeb-1016	118	123	,	,	PUNCT
ajbmeb-1016	118	124	2020:60	2020:60	NUM
ajbmeb-1016	118	125	)	)	PUNCT
ajbmeb-1016	118	126	,	,	PUNCT
ajbmeb-1016	118	127	and	and	CCONJ
ajbmeb-1016	118	128	as	as	SCONJ
ajbmeb-1016	118	129	shown	show	VERB
ajbmeb-1016	118	130	in	in	ADP
ajbmeb-1016	118	131	figure	figure	NOUN
ajbmeb-1016	118	132	(	(	PUNCT
ajbmeb-1016	118	133	1	1	NUM
ajbmeb-1016	118	134	)	)	PUNCT
ajbmeb-1016	118	135	,	,	PUNCT
ajbmeb-1016	118	136	the	the	DET
ajbmeb-1016	118	137	following	following	NOUN
ajbmeb-1016	118	138	:	:	PUNCT
ajbmeb-1016	118	139	the	the	DET
ajbmeb-1016	118	140	fifth	fifth	ADJ
ajbmeb-1016	118	141	axis	axis	NOUN
ajbmeb-1016	118	142	:	:	PUNCT
ajbmeb-1016	118	143	the	the	DET
ajbmeb-1016	118	144	applied	applied	ADJ
ajbmeb-1016	118	145	side	side	NOUN
ajbmeb-1016	118	146	of	of	ADP
ajbmeb-1016	118	147	the	the	DET
ajbmeb-1016	118	148	research	research	NOUN
ajbmeb-1016	118	149	in	in	ADP
ajbmeb-1016	118	150	this	this	DET
ajbmeb-1016	118	151	axis	axis	NOUN
ajbmeb-1016	118	152	,	,	PUNCT
ajbmeb-1016	118	153	the	the	DET
ajbmeb-1016	118	154	most	most	ADV
ajbmeb-1016	118	155	important	important	ADJ
ajbmeb-1016	118	156	observations	observation	NOUN
ajbmeb-1016	118	157	,	,	PUNCT
ajbmeb-1016	118	158	reservations	reservation	NOUN
ajbmeb-1016	118	159	,	,	PUNCT
ajbmeb-1016	118	160	and	and	CCONJ
ajbmeb-1016	118	161	clarifications	clarification	NOUN
ajbmeb-1016	118	162	contained	contain	VERB
ajbmeb-1016	118	163	in	in	ADP
ajbmeb-1016	118	164	the	the	DET
ajbmeb-1016	118	165	reports	report	NOUN
ajbmeb-1016	118	166	of	of	ADP
ajbmeb-1016	118	167	the	the	DET
ajbmeb-1016	118	168	auditors	auditor	NOUN
ajbmeb-1016	118	169	and	and	CCONJ
ajbmeb-1016	118	170	auditors	auditor	NOUN
ajbmeb-1016	118	171	of	of	ADP
ajbmeb-1016	118	172	the	the	DET
ajbmeb-1016	118	173	study	study	NOUN
ajbmeb-1016	118	174	sample	sample	NOUN
ajbmeb-1016	118	175	,	,	PUNCT
ajbmeb-1016	118	176	which	which	PRON
ajbmeb-1016	118	177	were	be	AUX
ajbmeb-1016	118	178	represented	represent	VERB
ajbmeb-1016	118	179	by	by	ADP
ajbmeb-1016	118	180	the	the	DET
ajbmeb-1016	118	181	general	general	ADJ
ajbmeb-1016	118	182	company	company	NOUN
ajbmeb-1016	118	183	for	for	ADP
ajbmeb-1016	118	184	electric	electric	ADJ
ajbmeb-1016	118	185	power	power	NOUN
ajbmeb-1016	118	186	production	production	NOUN
ajbmeb-1016	118	187	in	in	ADP
ajbmeb-1016	118	188	the	the	DET
ajbmeb-1016	118	189	southern	southern	ADJ
ajbmeb-1016	118	190	region	region	NOUN
ajbmeb-1016	118	191	,	,	PUNCT
ajbmeb-1016	118	192	were	be	AUX
ajbmeb-1016	118	193	extrapolated	extrapolate	VERB
ajbmeb-1016	118	194	,	,	PUNCT
ajbmeb-1016	118	195	which	which	PRON
ajbmeb-1016	118	196	were	be	AUX
ajbmeb-1016	118	197	obtained	obtain	VERB
ajbmeb-1016	118	198	from	from	ADP
ajbmeb-1016	118	199	the	the	DET
ajbmeb-1016	118	200	company	company	NOUN
ajbmeb-1016	118	201	's	's	PART
ajbmeb-1016	118	202	employees	employee	NOUN
ajbmeb-1016	118	203	in	in	ADP
ajbmeb-1016	118	204	the	the	DET
ajbmeb-1016	118	205	financial	financial	PROPN
ajbmeb-1016	118	206	control	control	PROPN
ajbmeb-1016	118	207	department	department	PROPN
ajbmeb-1016	118	208	and	and	CCONJ
ajbmeb-1016	118	209	the	the	DET
ajbmeb-1016	118	210	internal	internal	PROPN
ajbmeb-1016	118	211	control	control	PROPN
ajbmeb-1016	118	212	department	department	PROPN
ajbmeb-1016	118	213	.	.	PUNCT
ajbmeb-1016	119	1	it	it	PRON
ajbmeb-1016	119	2	will	will	AUX
ajbmeb-1016	119	3	deal	deal	VERB
ajbmeb-1016	119	4	with	with	ADP
ajbmeb-1016	119	5	each	each	PRON
ajbmeb-1016	119	6	of	of	ADP
ajbmeb-1016	119	7	the	the	DET
ajbmeb-1016	119	8	reports	report	NOUN
ajbmeb-1016	119	9	of	of	ADP
ajbmeb-1016	119	10	the	the	DET
ajbmeb-1016	119	11	audit	audit	NOUN
ajbmeb-1016	119	12	bureau	bureau	PROPN
ajbmeb-1016	119	13	federal	federal	ADJ
ajbmeb-1016	119	14	finance	finance	NOUN
ajbmeb-1016	119	15	that	that	PRON
ajbmeb-1016	119	16	pertains	pertain	VERB
ajbmeb-1016	119	17	to	to	ADP
ajbmeb-1016	119	18	the	the	DET
ajbmeb-1016	119	19	company	company	NOUN
ajbmeb-1016	119	20	and	and	CCONJ
ajbmeb-1016	119	21	the	the	DET
ajbmeb-1016	119	22	company	company	NOUN
ajbmeb-1016	119	23	's	's	PART
ajbmeb-1016	119	24	reports	report	NOUN
ajbmeb-1016	119	25	of	of	ADP
ajbmeb-1016	119	26	the	the	DET
ajbmeb-1016	119	27	company	company	NOUN
ajbmeb-1016	119	28	for	for	ADP
ajbmeb-1016	119	29	the	the	DET
ajbmeb-1016	119	30	two	two	NUM
ajbmeb-1016	119	31	years	year	NOUN
ajbmeb-1016	119	32	(	(	PUNCT
ajbmeb-1016	119	33	2015	2015	NUM
ajbmeb-1016	119	34	-	-	SYM
ajbmeb-1016	119	35	2016	2016	NUM
ajbmeb-1016	119	36	)	)	PUNCT
ajbmeb-1016	119	37	.	.	PUNCT
ajbmeb-1016	120	1	audit	audit	NOUN
ajbmeb-1016	120	2	quality	quality	NOUN
ajbmeb-1016	120	3	audited	audit	VERB
ajbmeb-1016	120	4	alkadeah	alkadeah	PROPN
ajbmeb-1016	120	5	company	company	NOUN
ajbmeb-1016	120	6	culture	culture	NOUN
ajbmeb-1016	120	7	auditor	auditor	NOUN
ajbmeb-1016	120	8	skills	skill	VERB
ajbmeb-1016	120	9	reliability	reliability	NOUN
ajbmeb-1016	120	10	of	of	ADP
ajbmeb-1016	120	11	audit	audit	NOUN
ajbmeb-1016	120	12	reports	report	NOUN
ajbmeb-1016	120	13	effectiveness	effectiveness	NOUN
ajbmeb-1016	120	14	of	of	ADP
ajbmeb-1016	120	15	audits	audits	NOUN
ajbmeb-1016	120	16	factors	factor	NOUN
ajbmeb-1016	120	17	outside	outside	ADP
ajbmeb-1016	120	18	the	the	DET
ajbmeb-1016	120	19	auditor	auditor	NOUN
ajbmeb-1016	120	20	's	's	PART
ajbmeb-1016	120	21	control	control	NOUN
ajbmeb-1016	120	22	figure	figure	NOUN
ajbmeb-1016	120	23	1	1	NUM
ajbmeb-1016	120	24	:	:	PUNCT
ajbmeb-1016	120	25	fundamentals	fundamental	NOUN
ajbmeb-1016	120	26	of	of	ADP
ajbmeb-1016	120	27	audit	audit	NOUN
ajbmeb-1016	120	28	quality	quality	NOUN
ajbmeb-1016	120	29	source	source	NOUN
ajbmeb-1016	120	30	(	(	PUNCT
ajbmeb-1016	120	31	mutlag	mutlag	NOUN
ajbmeb-1016	120	32	et	et	NOUN
ajbmeb-1016	120	33	al.2022:705	al.2022:705	NUM
ajbmeb-1016	120	34	)	)	PUNCT
ajbmeb-1016	120	35	american	american	ADJ
ajbmeb-1016	120	36	journal	journal	PROPN
ajbmeb-1016	120	37	of	of	ADP
ajbmeb-1016	120	38	business	business	NOUN
ajbmeb-1016	120	39	management	management	NOUN
ajbmeb-1016	120	40	,	,	PUNCT
ajbmeb-1016	120	41	economics	economic	NOUN
ajbmeb-1016	120	42	and	and	CCONJ
ajbmeb-1016	120	43	banking	banking	NOUN
ajbmeb-1016	120	44	volume	volume	NOUN
ajbmeb-1016	120	45	13	13	NUM
ajbmeb-1016	120	46	june	june	PROPN
ajbmeb-1016	120	47	,	,	PUNCT
ajbmeb-1016	120	48	2023	2023	NUM
ajbmeb-1016	120	49	p	p	NOUN
ajbmeb-1016	120	50	a	a	DET
ajbmeb-1016	120	51	g	g	NOUN
ajbmeb-1016	120	52	e	e	NOUN
ajbmeb-1016	120	53	|	|	ADV
ajbmeb-1016	120	54	133	133	NUM
ajbmeb-1016	120	55	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1016	120	56	first	first	ADV
ajbmeb-1016	120	57	:	:	PUNCT
ajbmeb-1016	120	58	extrapolation	extrapolation	NOUN
ajbmeb-1016	120	59	of	of	ADP
ajbmeb-1016	120	60	the	the	DET
ajbmeb-1016	120	61	reports	report	NOUN
ajbmeb-1016	120	62	of	of	ADP
ajbmeb-1016	120	63	the	the	DET
ajbmeb-1016	120	64	federal	federal	ADJ
ajbmeb-1016	120	65	office	office	NOUN
ajbmeb-1016	120	66	of	of	ADP
ajbmeb-1016	120	67	financial	financial	ADJ
ajbmeb-1016	120	68	supervision	supervision	NOUN
ajbmeb-1016	120	69	,	,	PUNCT
ajbmeb-1016	120	70	the	the	DET
ajbmeb-1016	120	71	audit	audit	NOUN
ajbmeb-1016	120	72	department	department	NOUN
ajbmeb-1016	120	73	of	of	ADP
ajbmeb-1016	120	74	the	the	DET
ajbmeb-1016	120	75	second	second	ADJ
ajbmeb-1016	120	76	region	region	NOUN
ajbmeb-1016	120	77	,	,	PUNCT
ajbmeb-1016	120	78	with	with	ADP
ajbmeb-1016	120	79	the	the	DET
ajbmeb-1016	120	80	number	number	NOUN
ajbmeb-1016	120	81	:	:	PUNCT
ajbmeb-1016	120	82	b	b	X
ajbmeb-1016	120	83	/	/	SYM
ajbmeb-1016	120	84	12824/11/15/14	12824/11/15/14	NUM
ajbmeb-1016	120	85	on	on	ADP
ajbmeb-1016	120	86	the	the	DET
ajbmeb-1016	120	87	date	date	NOUN
ajbmeb-1016	120	88	19	19	NUM
ajbmeb-1016	120	89	/	/	SYM
ajbmeb-1016	120	90	safar/1442	safar/1442	NOUN
ajbmeb-1016	120	91	ah	ah	INTJ
ajbmeb-1016	120	92	corresponding	correspond	VERB
ajbmeb-1016	120	93	to	to	ADP
ajbmeb-1016	120	94	6/10/2020	6/10/2020	NUM
ajbmeb-1016	120	95	ad	ad	NOUN
ajbmeb-1016	120	96	on	on	ADP
ajbmeb-1016	120	97	the	the	DET
ajbmeb-1016	120	98	financial	financial	ADJ
ajbmeb-1016	120	99	statements	statement	NOUN
ajbmeb-1016	120	100	of	of	ADP
ajbmeb-1016	120	101	the	the	DET
ajbmeb-1016	120	102	general	general	ADJ
ajbmeb-1016	120	103	directorate	directorate	NOUN
ajbmeb-1016	120	104	of	of	ADP
ajbmeb-1016	120	105	electric	electric	ADJ
ajbmeb-1016	120	106	power	power	NOUN
ajbmeb-1016	120	107	production	production	NOUN
ajbmeb-1016	120	108	in	in	ADP
ajbmeb-1016	120	109	basra	basra	PROPN
ajbmeb-1016	120	110	for	for	ADP
ajbmeb-1016	120	111	the	the	DET
ajbmeb-1016	120	112	year	year	NOUN
ajbmeb-1016	120	113	ended	end	VERB
ajbmeb-1016	120	114	on	on	ADP
ajbmeb-1016	120	115	december	december	PROPN
ajbmeb-1016	120	116	31	31	NUM
ajbmeb-1016	120	117	,	,	PUNCT
ajbmeb-1016	120	118	2015	2015	NUM
ajbmeb-1016	120	119	.	.	PUNCT
ajbmeb-1016	121	1	directorate	directorate	ADJ
ajbmeb-1016	121	2	activity	activity	NOUN
ajbmeb-1016	121	3	:	:	PUNCT
ajbmeb-1016	121	4	first	first	ADV
ajbmeb-1016	121	5	:	:	PUNCT
ajbmeb-1016	121	6	the	the	DET
ajbmeb-1016	121	7	directorate	directorate	NOUN
ajbmeb-1016	121	8	achieved	achieve	VERB
ajbmeb-1016	121	9	a	a	DET
ajbmeb-1016	121	10	deficit	deficit	NOUN
ajbmeb-1016	121	11	of	of	ADP
ajbmeb-1016	121	12	(	(	PUNCT
ajbmeb-1016	121	13	2963	2963	NUM
ajbmeb-1016	121	14	)	)	SYM
ajbmeb-1016	121	15	million	million	NUM
ajbmeb-1016	121	16	dinars	dinar	NOUN
ajbmeb-1016	121	17	for	for	ADP
ajbmeb-1016	121	18	its	its	PRON
ajbmeb-1016	121	19	operational	operational	ADJ
ajbmeb-1016	121	20	activities	activity	NOUN
ajbmeb-1016	121	21	(	(	PUNCT
ajbmeb-1016	121	22	two	two	NUM
ajbmeb-1016	121	23	billion	billion	NUM
ajbmeb-1016	121	24	nine	nine	NUM
ajbmeb-1016	121	25	hundred	hundred	NUM
ajbmeb-1016	121	26	and	and	CCONJ
ajbmeb-1016	121	27	sixty	sixty	NUM
ajbmeb-1016	121	28	-	-	PUNCT
ajbmeb-1016	121	29	three	three	NUM
ajbmeb-1016	121	30	million	million	NUM
ajbmeb-1016	121	31	dinars	dinar	NOUN
ajbmeb-1016	121	32	)	)	PUNCT
ajbmeb-1016	121	33	,	,	PUNCT
ajbmeb-1016	121	34	a	a	DET
ajbmeb-1016	121	35	decrease	decrease	NOUN
ajbmeb-1016	121	36	of	of	ADP
ajbmeb-1016	121	37	(	(	PUNCT
ajbmeb-1016	121	38	99	99	NUM
ajbmeb-1016	121	39	%	%	NOUN
ajbmeb-1016	121	40	)	)	PUNCT
ajbmeb-1016	121	41	from	from	ADP
ajbmeb-1016	121	42	the	the	DET
ajbmeb-1016	121	43	deficit	deficit	NOUN
ajbmeb-1016	121	44	achieved	achieve	VERB
ajbmeb-1016	121	45	in	in	ADP
ajbmeb-1016	121	46	the	the	DET
ajbmeb-1016	121	47	previous	previous	ADJ
ajbmeb-1016	121	48	year	year	NOUN
ajbmeb-1016	121	49	,	,	PUNCT
ajbmeb-1016	121	50	amounting	amount	VERB
ajbmeb-1016	121	51	to	to	ADP
ajbmeb-1016	121	52	(	(	PUNCT
ajbmeb-1016	121	53	199028	199028	NUM
ajbmeb-1016	121	54	)	)	PUNCT
ajbmeb-1016	121	55	million	million	NUM
ajbmeb-1016	121	56	dinars	dinar	NOUN
ajbmeb-1016	121	57	(	(	PUNCT
ajbmeb-1016	121	58	one	one	NUM
ajbmeb-1016	121	59	hundred	hundred	NUM
ajbmeb-1016	121	60	and	and	CCONJ
ajbmeb-1016	121	61	ninety	ninety	NUM
ajbmeb-1016	121	62	-	-	PUNCT
ajbmeb-1016	121	63	nine	nine	NUM
ajbmeb-1016	121	64	billion	billion	NUM
ajbmeb-1016	121	65	and	and	CCONJ
ajbmeb-1016	121	66	twenty	twenty	NUM
ajbmeb-1016	121	67	-	-	PUNCT
ajbmeb-1016	121	68	eight	eight	NUM
ajbmeb-1016	121	69	million	million	NUM
ajbmeb-1016	121	70	dinars	dinar	NOUN
ajbmeb-1016	121	71	)	)	PUNCT
ajbmeb-1016	121	72	.	.	PUNCT
ajbmeb-1016	122	1	the	the	DET
ajbmeb-1016	122	2	reason	reason	NOUN
ajbmeb-1016	122	3	for	for	ADP
ajbmeb-1016	122	4	the	the	DET
ajbmeb-1016	122	5	decrease	decrease	NOUN
ajbmeb-1016	122	6	in	in	ADP
ajbmeb-1016	122	7	the	the	DET
ajbmeb-1016	122	8	deficit	deficit	NOUN
ajbmeb-1016	122	9	is	be	AUX
ajbmeb-1016	122	10	due	due	ADJ
ajbmeb-1016	122	11	to	to	ADP
ajbmeb-1016	122	12	the	the	DET
ajbmeb-1016	122	13	decrease	decrease	NOUN
ajbmeb-1016	122	14	in	in	ADP
ajbmeb-1016	122	15	operating	operating	NOUN
ajbmeb-1016	122	16	expenses	expense	NOUN
ajbmeb-1016	122	17	,	,	PUNCT
ajbmeb-1016	122	18	except	except	SCONJ
ajbmeb-1016	122	19	for	for	ADP
ajbmeb-1016	122	20	commodity	commodity	NOUN
ajbmeb-1016	122	21	requirements	requirement	NOUN
ajbmeb-1016	122	22	,	,	PUNCT
ajbmeb-1016	122	23	compared	compare	VERB
ajbmeb-1016	122	24	to	to	ADP
ajbmeb-1016	122	25	the	the	DET
ajbmeb-1016	122	26	increase	increase	NOUN
ajbmeb-1016	122	27	in	in	ADP
ajbmeb-1016	122	28	current	current	ADJ
ajbmeb-1016	122	29	revenues	revenue	NOUN
ajbmeb-1016	122	30	,	,	PUNCT
ajbmeb-1016	122	31	as	as	SCONJ
ajbmeb-1016	122	32	shown	show	VERB
ajbmeb-1016	122	33	below	below	ADP
ajbmeb-1016	122	34	:	:	PUNCT
ajbmeb-1016	122	35	accounting	accounting	NOUN
ajbmeb-1016	122	36	book	book	NOUN
ajbmeb-1016	122	37	number	number	NOUN
ajbmeb-1016	122	38	account	account	NOUN
ajbmeb-1016	122	39	name	name	NOUN
ajbmeb-1016	122	40	year	year	NOUN
ajbmeb-1016	122	41	/	/	SYM
ajbmeb-1016	122	42	2015	2015	NUM
ajbmeb-1016	122	43	thousand	thousand	NUM
ajbmeb-1016	122	44	dinars	dinar	NOUN
ajbmeb-1016	122	45	year	year	NOUN
ajbmeb-1016	122	46	/	/	SYM
ajbmeb-1016	122	47	2014	2014	NUM
ajbmeb-1016	122	48	thousand	thousand	NUM
ajbmeb-1016	122	49	dinars	dinar	NOUN
ajbmeb-1016	122	50	percentage	percentage	NOUN
ajbmeb-1016	122	51	change	change	NOUN
ajbmeb-1016	122	52	%	%	NOUN
ajbmeb-1016	122	53	31	31	NUM
ajbmeb-1016	122	54	salaries	salary	NOUN
ajbmeb-1016	122	55	and	and	CCONJ
ajbmeb-1016	122	56	wages	wage	NOUN
ajbmeb-1016	122	57	53228137	53228137	NUM
ajbmeb-1016	122	58	57829682	57829682	NUM
ajbmeb-1016	122	59	(	(	PUNCT
ajbmeb-1016	122	60	8	8	NUM
ajbmeb-1016	122	61	)	)	PUNCT
ajbmeb-1016	122	62	32	32	NUM
ajbmeb-1016	122	63	commodity	commodity	NOUN
ajbmeb-1016	122	64	supplies	supply	VERB
ajbmeb-1016	122	65	254794473	254794473	NUM
ajbmeb-1016	122	66	214535639	214535639	NUM
ajbmeb-1016	122	67	19	19	NUM
ajbmeb-1016	122	68	33	33	NUM
ajbmeb-1016	122	69	service	service	NOUN
ajbmeb-1016	122	70	supplies	supply	NOUN
ajbmeb-1016	122	71	9911338	9911338	NUM
ajbmeb-1016	122	72	10314788	10314788	NUM
ajbmeb-1016	122	73	(	(	PUNCT
ajbmeb-1016	122	74	4	4	NUM
ajbmeb-1016	122	75	)	)	SYM
ajbmeb-1016	122	76	37	37	NUM
ajbmeb-1016	122	77	extinctions	extinction	NOUN
ajbmeb-1016	122	78	65963494	65963494	NUM
ajbmeb-1016	122	79	155076767	155076767	NUM
ajbmeb-1016	122	80	(	(	PUNCT
ajbmeb-1016	122	81	57	57	NUM
ajbmeb-1016	122	82	)	)	PUNCT
ajbmeb-1016	122	83	384	384	NUM
ajbmeb-1016	122	84	taxes	taxis	NOUN
ajbmeb-1016	122	85	and	and	CCONJ
ajbmeb-1016	122	86	fees	fee	NOUN
ajbmeb-1016	122	87	3761	3761	NUM
ajbmeb-1016	122	88	466411	466411	NUM
ajbmeb-1016	122	89	(	(	PUNCT
ajbmeb-1016	122	90	99	99	NUM
ajbmeb-1016	122	91	)	)	PUNCT
ajbmeb-1016	122	92	total	total	NOUN
ajbmeb-1016	122	93	383901203	383901203	NUM
ajbmeb-1016	122	94	438223287	438223287	NUM
ajbmeb-1016	122	95	(	(	PUNCT
ajbmeb-1016	122	96	12	12	NUM
ajbmeb-1016	122	97	)	)	PUNCT
ajbmeb-1016	122	98	41_45	41_45	NUM
ajbmeb-1016	122	99	revenue	revenue	NOUN
ajbmeb-1016	122	100	from	from	ADP
ajbmeb-1016	122	101	current	current	ADJ
ajbmeb-1016	122	102	activity	activity	NOUN
ajbmeb-1016	122	103	380937813	380937813	NUM
ajbmeb-1016	122	104	239194827	239194827	NUM
ajbmeb-1016	122	105	59	59	NUM
ajbmeb-1016	122	106	we	we	PRON
ajbmeb-1016	122	107	have	have	VERB
ajbmeb-1016	122	108	the	the	DET
ajbmeb-1016	122	109	following	following	NOUN
ajbmeb-1016	122	110	on	on	ADP
ajbmeb-1016	122	111	that	that	PRON
ajbmeb-1016	122	112	:	:	PUNCT
ajbmeb-1016	122	113	1	1	X
ajbmeb-1016	122	114	_	_	NOUN
ajbmeb-1016	122	115	decrease	decrease	NOUN
ajbmeb-1016	122	116	in	in	ADP
ajbmeb-1016	122	117	depreciations	depreciation	NOUN
ajbmeb-1016	122	118	for	for	ADP
ajbmeb-1016	122	119	the	the	DET
ajbmeb-1016	122	120	year	year	NOUN
ajbmeb-1016	122	121	/	/	SYM
ajbmeb-1016	122	122	2015	2015	NUM
ajbmeb-1016	122	123	by	by	ADP
ajbmeb-1016	122	124	the	the	DET
ajbmeb-1016	122	125	amount	amount	NOUN
ajbmeb-1016	122	126	of	of	ADP
ajbmeb-1016	122	127	(	(	PUNCT
ajbmeb-1016	122	128	89,113,273	89,113,273	NUM
ajbmeb-1016	122	129	)	)	PUNCT
ajbmeb-1016	122	130	thousand	thousand	NUM
ajbmeb-1016	122	131	dinars	dinar	NOUN
ajbmeb-1016	122	132	(	(	PUNCT
ajbmeb-1016	122	133	eightynine	eightynine	NOUN
ajbmeb-1016	122	134	billion	billion	NUM
ajbmeb-1016	122	135	,	,	PUNCT
ajbmeb-1016	122	136	one	one	NUM
ajbmeb-1016	122	137	hundred	hundred	NUM
ajbmeb-1016	122	138	and	and	CCONJ
ajbmeb-1016	122	139	thirteen	thirteen	NUM
ajbmeb-1016	122	140	million	million	NUM
ajbmeb-1016	122	141	,	,	PUNCT
ajbmeb-1016	122	142	two	two	NUM
ajbmeb-1016	122	143	hundred	hundred	NUM
ajbmeb-1016	122	144	and	and	CCONJ
ajbmeb-1016	122	145	seventy	seventy	NUM
ajbmeb-1016	122	146	-	-	PUNCT
ajbmeb-1016	122	147	three	three	NUM
ajbmeb-1016	122	148	thousand	thousand	NUM
ajbmeb-1016	122	149	dinars	dinar	NOUN
ajbmeb-1016	122	150	)	)	PUNCT
ajbmeb-1016	122	151	,	,	PUNCT
ajbmeb-1016	122	152	with	with	ADP
ajbmeb-1016	122	153	a	a	DET
ajbmeb-1016	122	154	decrease	decrease	NOUN
ajbmeb-1016	122	155	rate	rate	NOUN
ajbmeb-1016	122	156	of	of	ADP
ajbmeb-1016	122	157	(	(	PUNCT
ajbmeb-1016	122	158	57	57	NUM
ajbmeb-1016	122	159	%	%	NOUN
ajbmeb-1016	122	160	)	)	PUNCT
ajbmeb-1016	122	161	compared	compare	VERB
ajbmeb-1016	122	162	to	to	ADP
ajbmeb-1016	122	163	the	the	DET
ajbmeb-1016	122	164	previous	previous	ADJ
ajbmeb-1016	122	165	year	year	NOUN
ajbmeb-1016	122	166	due	due	ADP
ajbmeb-1016	122	167	to	to	ADP
ajbmeb-1016	122	168	the	the	DET
ajbmeb-1016	122	169	capitalization	capitalization	NOUN
ajbmeb-1016	122	170	of	of	ADP
ajbmeb-1016	122	171	stations	station	NOUN
ajbmeb-1016	122	172	(	(	PUNCT
ajbmeb-1016	122	173	north	north	NOUN
ajbmeb-1016	122	174	amarah	amarah	NOUN
ajbmeb-1016	122	175	diesel	diesel	NOUN
ajbmeb-1016	122	176	,	,	PUNCT
ajbmeb-1016	122	177	al	al	PROPN
ajbmeb-1016	122	178	-	-	PUNCT
ajbmeb-1016	122	179	kahla	kahla	PROPN
ajbmeb-1016	122	180	ghaziyeh	ghaziyeh	NOUN
ajbmeb-1016	122	181	,	,	PUNCT
ajbmeb-1016	122	182	bazarkan	bazarkan	VERB
ajbmeb-1016	122	183	ghaziyeh	ghaziyeh	NOUN
ajbmeb-1016	122	184	)	)	PUNCT
ajbmeb-1016	122	185	year	year	NOUN
ajbmeb-1016	122	186	/	/	SYM
ajbmeb-1016	122	187	2014	2014	NUM
ajbmeb-1016	122	188	,	,	PUNCT
ajbmeb-1016	122	189	which	which	PRON
ajbmeb-1016	122	190	led	lead	VERB
ajbmeb-1016	122	191	to	to	ADP
ajbmeb-1016	122	192	an	an	DET
ajbmeb-1016	122	193	increase	increase	NOUN
ajbmeb-1016	122	194	in	in	ADP
ajbmeb-1016	122	195	extinction	extinction	NOUN
ajbmeb-1016	122	196	in	in	ADP
ajbmeb-1016	122	197	year	year	NOUN
ajbmeb-1016	122	198	/	/	SYM
ajbmeb-1016	122	199	2014	2014	NUM
ajbmeb-1016	122	200	compared	compare	VERB
ajbmeb-1016	122	201	to	to	ADP
ajbmeb-1016	122	202	year	year	NOUN
ajbmeb-1016	122	203	/	/	SYM
ajbmeb-1016	122	204	2015	2015	NUM
ajbmeb-1016	122	205	2	2	NUM
ajbmeb-1016	122	206	_	_	NOUN
ajbmeb-1016	122	207	the	the	DET
ajbmeb-1016	122	208	increase	increase	NOUN
ajbmeb-1016	122	209	in	in	ADP
ajbmeb-1016	122	210	the	the	DET
ajbmeb-1016	122	211	selling	selling	NOUN
ajbmeb-1016	122	212	price	price	NOUN
ajbmeb-1016	122	213	of	of	ADP
ajbmeb-1016	122	214	the	the	DET
ajbmeb-1016	122	215	electric	electric	PROPN
ajbmeb-1016	122	216	power	power	PROPN
ajbmeb-1016	122	217	unit	unit	NOUN
ajbmeb-1016	122	218	(	(	PUNCT
ajbmeb-1016	122	219	megawatt	megawatt	NOUN
ajbmeb-1016	122	220	-	-	PUNCT
ajbmeb-1016	122	221	hour	hour	NOUN
ajbmeb-1016	122	222	)	)	PUNCT
ajbmeb-1016	122	223	produced	produce	VERB
ajbmeb-1016	122	224	in	in	ADP
ajbmeb-1016	122	225	the	the	DET
ajbmeb-1016	122	226	directorate	directorate	NOUN
ajbmeb-1016	122	227	’s	’s	PART
ajbmeb-1016	122	228	stations	station	NOUN
ajbmeb-1016	122	229	,	,	PUNCT
ajbmeb-1016	122	230	amounting	amount	VERB
ajbmeb-1016	122	231	to	to	ADP
ajbmeb-1016	122	232	(	(	PUNCT
ajbmeb-1016	122	233	26,785	26,785	NUM
ajbmeb-1016	122	234	)	)	PUNCT
ajbmeb-1016	122	235	dinars	dinar	NOUN
ajbmeb-1016	122	236	(	(	PUNCT
ajbmeb-1016	122	237	twenty	twenty	NUM
ajbmeb-1016	122	238	-	-	PUNCT
ajbmeb-1016	122	239	six	six	NUM
ajbmeb-1016	122	240	thousand	thousand	NUM
ajbmeb-1016	122	241	seven	seven	NUM
ajbmeb-1016	122	242	hundred	hundred	NUM
ajbmeb-1016	122	243	and	and	CCONJ
ajbmeb-1016	122	244	eightyfive	eightyfive	ADJ
ajbmeb-1016	122	245	dinars	dinar	NOUN
ajbmeb-1016	122	246	)	)	PUNCT
ajbmeb-1016	122	247	.	.	PUNCT
ajbmeb-1016	123	1	per	per	ADP
ajbmeb-1016	123	2	(	(	PUNCT
ajbmeb-1016	123	3	megawatt	megawatt	NOUN
ajbmeb-1016	123	4	-	-	PUNCT
ajbmeb-1016	123	5	hour	hour	NOUN
ajbmeb-1016	123	6	)	)	PUNCT
ajbmeb-1016	123	7	in	in	ADP
ajbmeb-1016	123	8	the	the	DET
ajbmeb-1016	123	9	year	year	NOUN
ajbmeb-1016	123	10	2015	2015	NUM
ajbmeb-1016	123	11	at	at	ADP
ajbmeb-1016	123	12	a	a	DET
ajbmeb-1016	123	13	rate	rate	NOUN
ajbmeb-1016	123	14	of	of	ADP
ajbmeb-1016	123	15	(	(	PUNCT
ajbmeb-1016	123	16	36	36	NUM
ajbmeb-1016	123	17	%	%	NOUN
ajbmeb-1016	123	18	)	)	PUNCT
ajbmeb-1016	123	19	over	over	ADP
ajbmeb-1016	123	20	the	the	DET
ajbmeb-1016	123	21	selling	selling	NOUN
ajbmeb-1016	123	22	price	price	NOUN
ajbmeb-1016	123	23	of	of	ADP
ajbmeb-1016	123	24	the	the	DET
ajbmeb-1016	123	25	previous	previous	ADJ
ajbmeb-1016	123	26	year	year	NOUN
ajbmeb-1016	123	27	,	,	PUNCT
ajbmeb-1016	123	28	amounting	amount	VERB
ajbmeb-1016	123	29	to	to	ADP
ajbmeb-1016	123	30	(	(	PUNCT
ajbmeb-1016	123	31	19710	19710	NUM
ajbmeb-1016	123	32	)	)	PUNCT
ajbmeb-1016	123	33	dinars	dinar	NOUN
ajbmeb-1016	123	34	(	(	PUNCT
ajbmeb-1016	123	35	nineteen	nineteen	NUM
ajbmeb-1016	123	36	thousand	thousand	NUM
ajbmeb-1016	123	37	seven	seven	NUM
ajbmeb-1016	123	38	hundred	hundred	NUM
ajbmeb-1016	123	39	and	and	CCONJ
ajbmeb-1016	123	40	ten	ten	NUM
ajbmeb-1016	123	41	dinars	dinar	NOUN
ajbmeb-1016	123	42	)	)	PUNCT
ajbmeb-1016	123	43	per	per	ADP
ajbmeb-1016	123	44	(	(	PUNCT
ajbmeb-1016	123	45	mega	mega	NOUN
ajbmeb-1016	123	46	-	-	NOUN
ajbmeb-1016	123	47	watt	watt	ADJ
ajbmeb-1016	123	48	-	-	PUNCT
ajbmeb-1016	123	49	hour	hour	NOUN
ajbmeb-1016	123	50	)	)	PUNCT
ajbmeb-1016	123	51	due	due	ADP
ajbmeb-1016	123	52	to	to	ADP
ajbmeb-1016	123	53	the	the	DET
ajbmeb-1016	123	54	decrease	decrease	NOUN
ajbmeb-1016	123	55	in	in	ADP
ajbmeb-1016	123	56	current	current	ADJ
ajbmeb-1016	123	57	expenses	expense	NOUN
ajbmeb-1016	123	58	,	,	PUNCT
ajbmeb-1016	123	59	transfer	transfer	NOUN
ajbmeb-1016	123	60	and	and	CCONJ
ajbmeb-1016	123	61	other	other	ADJ
ajbmeb-1016	123	62	expenses	expense	NOUN
ajbmeb-1016	123	63	,	,	PUNCT
ajbmeb-1016	123	64	and	and	CCONJ
ajbmeb-1016	123	65	transfer	transfer	NOUN
ajbmeb-1016	123	66	revenues	revenue	NOUN
ajbmeb-1016	123	67	and	and	CCONJ
ajbmeb-1016	123	68	the	the	DET
ajbmeb-1016	123	69	other	other	ADJ
ajbmeb-1016	123	70	as	as	SCONJ
ajbmeb-1016	123	71	shown	show	VERB
ajbmeb-1016	123	72	below	below	ADP
ajbmeb-1016	123	73	:	:	PUNCT
ajbmeb-1016	123	74	accounting	accounting	NOUN
ajbmeb-1016	123	75	book	book	NOUN
ajbmeb-1016	123	76	number	number	NOUN
ajbmeb-1016	123	77	account	account	NOUN
ajbmeb-1016	123	78	name	name	NOUN
ajbmeb-1016	123	79	year	year	NOUN
ajbmeb-1016	123	80	/	/	SYM
ajbmeb-1016	123	81	2015	2015	NUM
ajbmeb-1016	123	82	thousand	thousand	NUM
ajbmeb-1016	123	83	dinars	dinar	NOUN
ajbmeb-1016	123	84	year	year	NOUN
ajbmeb-1016	123	85	/	/	SYM
ajbmeb-1016	123	86	2014	2014	NUM
ajbmeb-1016	123	87	thousand	thousand	NUM
ajbmeb-1016	123	88	dinars	dinar	NOUN
ajbmeb-1016	123	89	percentage	percentage	NOUN
ajbmeb-1016	123	90	change	change	NOUN
ajbmeb-1016	123	91	%	%	NOUN
ajbmeb-1016	123	92	31	31	NUM
ajbmeb-1016	123	93	_	_	PUNCT
ajbmeb-1016	124	1	_	_	PUNCT
ajbmeb-1016	124	2	384	384	NUM
ajbmeb-1016	124	3	current	current	ADJ
ajbmeb-1016	124	4	expenses	expense	NOUN
ajbmeb-1016	124	5	383901203	383901203	NUM
ajbmeb-1016	124	6	438223287	438223287	NUM
ajbmeb-1016	124	7	(	(	PUNCT
ajbmeb-1016	124	8	12	12	NUM
ajbmeb-1016	124	9	)	)	PUNCT
ajbmeb-1016	124	10	38	38	NUM
ajbmeb-1016	125	1	_	_	PUNCT
ajbmeb-1016	126	1	_	_	PUNCT
ajbmeb-1016	126	2	39	39	NUM
ajbmeb-1016	126	3	other	other	ADJ
ajbmeb-1016	126	4	expenses	expense	NOUN
ajbmeb-1016	126	5	5598029	5598029	NUM
ajbmeb-1016	126	6	9721538	9721538	NUM
ajbmeb-1016	126	7	(	(	PUNCT
ajbmeb-1016	126	8	42	42	NUM
ajbmeb-1016	126	9	)	)	PUNCT
ajbmeb-1016	126	10	48	48	NUM
ajbmeb-1016	126	11	_	_	PUNCT
ajbmeb-1016	127	1	_	_	PUNCT
ajbmeb-1016	127	2	49	49	NUM
ajbmeb-1016	127	3	other	other	ADJ
ajbmeb-1016	127	4	revenue	revenue	NOUN
ajbmeb-1016	127	5	8560323	8560323	NUM
ajbmeb-1016	127	6	208743994	208743994	NUM
ajbmeb-1016	127	7	(	(	PUNCT
ajbmeb-1016	127	8	96	96	NUM
ajbmeb-1016	127	9	)	)	PUNCT
ajbmeb-1016	127	10	american	american	ADJ
ajbmeb-1016	127	11	journal	journal	PROPN
ajbmeb-1016	127	12	of	of	ADP
ajbmeb-1016	127	13	business	business	NOUN
ajbmeb-1016	127	14	management	management	NOUN
ajbmeb-1016	127	15	,	,	PUNCT
ajbmeb-1016	127	16	economics	economic	NOUN
ajbmeb-1016	127	17	and	and	CCONJ
ajbmeb-1016	127	18	banking	banking	NOUN
ajbmeb-1016	127	19	volume	volume	NOUN
ajbmeb-1016	127	20	13	13	NUM
ajbmeb-1016	127	21	june	june	PROPN
ajbmeb-1016	127	22	,	,	PUNCT
ajbmeb-1016	127	23	2023	2023	NUM
ajbmeb-1016	127	24	p	p	NOUN
ajbmeb-1016	127	25	a	a	DET
ajbmeb-1016	127	26	g	g	NOUN
ajbmeb-1016	127	27	e	e	NOUN
ajbmeb-1016	127	28	|	|	NOUN
ajbmeb-1016	127	29	134	134	NUM
ajbmeb-1016	127	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1016	127	31	this	this	PRON
ajbmeb-1016	127	32	led	lead	VERB
ajbmeb-1016	127	33	to	to	ADP
ajbmeb-1016	127	34	an	an	DET
ajbmeb-1016	127	35	increase	increase	NOUN
ajbmeb-1016	127	36	in	in	ADP
ajbmeb-1016	127	37	the	the	DET
ajbmeb-1016	127	38	selling	selling	NOUN
ajbmeb-1016	127	39	price	price	NOUN
ajbmeb-1016	127	40	for	for	ADP
ajbmeb-1016	127	41	the	the	DET
ajbmeb-1016	127	42	year	year	NOUN
ajbmeb-1016	127	43	/	/	SYM
ajbmeb-1016	127	44	2015	2015	NUM
ajbmeb-1016	127	45	compared	compare	VERB
ajbmeb-1016	127	46	to	to	ADP
ajbmeb-1016	127	47	the	the	DET
ajbmeb-1016	127	48	year	year	NOUN
ajbmeb-1016	127	49	/	/	SYM
ajbmeb-1016	127	50	2014	2014	NUM
ajbmeb-1016	127	51	,	,	PUNCT
ajbmeb-1016	127	52	according	accord	VERB
ajbmeb-1016	127	53	to	to	ADP
ajbmeb-1016	127	54	the	the	DET
ajbmeb-1016	127	55	equation	equation	NOUN
ajbmeb-1016	127	56	approved	approve	VERB
ajbmeb-1016	127	57	by	by	ADP
ajbmeb-1016	127	58	the	the	DET
ajbmeb-1016	127	59	ministry	ministry	PROPN
ajbmeb-1016	127	60	of	of	ADP
ajbmeb-1016	127	61	electricity	electricity	NOUN
ajbmeb-1016	127	62	from	from	ADP
ajbmeb-1016	127	63	the	the	DET
ajbmeb-1016	127	64	year	year	NOUN
ajbmeb-1016	127	65	/	/	SYM
ajbmeb-1016	127	66	2011	2011	NUM
ajbmeb-1016	127	67	the	the	DET
ajbmeb-1016	127	68	audited	audit	VERB
ajbmeb-1016	127	69	entity	entity	NOUN
ajbmeb-1016	127	70	's	's	PART
ajbmeb-1016	127	71	answer	answer	NOUN
ajbmeb-1016	127	72	to	to	ADP
ajbmeb-1016	127	73	_	_	PUNCT
ajbmeb-1016	127	74	a	a	PRON
ajbmeb-1016	127	75	_	_	NOUN
ajbmeb-1016	127	76	first	first	ADV
ajbmeb-1016	127	77	:	:	PUNCT
ajbmeb-1016	127	78	1	1	NUM
ajbmeb-1016	127	79	the	the	DET
ajbmeb-1016	127	80	capitalization	capitalization	NOUN
ajbmeb-1016	127	81	of	of	ADP
ajbmeb-1016	127	82	(	(	PUNCT
ajbmeb-1016	127	83	diesel	diesel	PROPN
ajbmeb-1016	127	84	north	north	NOUN
ajbmeb-1016	127	85	amarah	amarah	PROPN
ajbmeb-1016	127	86	,	,	PUNCT
ajbmeb-1016	127	87	al	al	PROPN
ajbmeb-1016	127	88	-	-	PUNCT
ajbmeb-1016	127	89	kahla	kahla	NOUN
ajbmeb-1016	127	90	ghaziyeh	ghaziyeh	NOUN
ajbmeb-1016	127	91	,	,	PUNCT
ajbmeb-1016	127	92	and	and	CCONJ
ajbmeb-1016	127	93	bazarkan	bazarkan	VERB
ajbmeb-1016	127	94	ghaziyeh	ghaziyeh	PROPN
ajbmeb-1016	127	95	)	)	PUNCT
ajbmeb-1016	127	96	stations	station	NOUN
ajbmeb-1016	127	97	in	in	ADP
ajbmeb-1016	127	98	2014	2014	NUM
ajbmeb-1016	127	99	led	lead	VERB
ajbmeb-1016	127	100	to	to	ADP
ajbmeb-1016	127	101	an	an	DET
ajbmeb-1016	127	102	increase	increase	NOUN
ajbmeb-1016	127	103	in	in	ADP
ajbmeb-1016	127	104	depreciation	depreciation	NOUN
ajbmeb-1016	127	105	in	in	ADP
ajbmeb-1016	127	106	2014	2014	NUM
ajbmeb-1016	127	107	compared	compare	VERB
ajbmeb-1016	127	108	to	to	ADP
ajbmeb-1016	127	109	2015	2015	NUM
ajbmeb-1016	127	110	.	.	PUNCT
ajbmeb-1016	128	1	2the	2the	DET
ajbmeb-1016	128	2	increase	increase	NOUN
ajbmeb-1016	128	3	in	in	ADP
ajbmeb-1016	128	4	the	the	DET
ajbmeb-1016	128	5	selling	selling	NOUN
ajbmeb-1016	128	6	price	price	NOUN
ajbmeb-1016	128	7	due	due	ADP
ajbmeb-1016	128	8	to	to	ADP
ajbmeb-1016	128	9	the	the	DET
ajbmeb-1016	128	10	decrease	decrease	NOUN
ajbmeb-1016	128	11	in	in	ADP
ajbmeb-1016	128	12	other	other	ADJ
ajbmeb-1016	128	13	revenues	revenue	NOUN
ajbmeb-1016	128	14	(	(	PUNCT
ajbmeb-1016	128	15	48	48	NUM
ajbmeb-1016	128	16	-	-	SYM
ajbmeb-1016	128	17	49	49	NUM
ajbmeb-1016	128	18	)	)	PUNCT
ajbmeb-1016	128	19	for	for	ADP
ajbmeb-1016	128	20	the	the	DET
ajbmeb-1016	128	21	year	year	NOUN
ajbmeb-1016	128	22	2015	2015	NUM
ajbmeb-1016	128	23	by	by	ADP
ajbmeb-1016	128	24	an	an	DET
ajbmeb-1016	128	25	amount	amount	NOUN
ajbmeb-1016	128	26	of	of	ADP
ajbmeb-1016	128	27	(	(	PUNCT
ajbmeb-1016	128	28	200	200	NUM
ajbmeb-1016	128	29	billion	billion	NUM
ajbmeb-1016	128	30	)	)	PUNCT
ajbmeb-1016	128	31	over	over	ADP
ajbmeb-1016	128	32	the	the	DET
ajbmeb-1016	128	33	year	year	NOUN
ajbmeb-1016	128	34	2014	2014	NUM
ajbmeb-1016	128	35	,	,	PUNCT
ajbmeb-1016	128	36	and	and	CCONJ
ajbmeb-1016	128	37	this	this	DET
ajbmeb-1016	128	38	sorter	sorter	NOUN
ajbmeb-1016	128	39	was	be	AUX
ajbmeb-1016	128	40	excluded	exclude	VERB
ajbmeb-1016	128	41	from	from	ADP
ajbmeb-1016	128	42	the	the	DET
ajbmeb-1016	128	43	expenses	expense	NOUN
ajbmeb-1016	128	44	according	accord	VERB
ajbmeb-1016	128	45	to	to	ADP
ajbmeb-1016	128	46	the	the	DET
ajbmeb-1016	128	47	formula	formula	NOUN
ajbmeb-1016	128	48	adopted	adopt	VERB
ajbmeb-1016	128	49	in	in	ADP
ajbmeb-1016	128	50	determining	determine	VERB
ajbmeb-1016	128	51	the	the	DET
ajbmeb-1016	128	52	price	price	NOUN
ajbmeb-1016	128	53	.	.	PUNCT
ajbmeb-1016	129	1	risks	risk	NOUN
ajbmeb-1016	129	2	of	of	ADP
ajbmeb-1016	129	3	inevitability	inevitability	NOUN
ajbmeb-1016	129	4	:	:	PUNCT
ajbmeb-1016	129	5	the	the	DET
ajbmeb-1016	129	6	directorate	directorate	NOUN
ajbmeb-1016	129	7	achieved	achieve	VERB
ajbmeb-1016	129	8	a	a	DET
ajbmeb-1016	129	9	deficit	deficit	NOUN
ajbmeb-1016	129	10	in	in	ADP
ajbmeb-1016	129	11	its	its	PRON
ajbmeb-1016	129	12	operational	operational	ADJ
ajbmeb-1016	129	13	activities	activity	NOUN
ajbmeb-1016	129	14	the	the	DET
ajbmeb-1016	129	15	reason	reason	NOUN
ajbmeb-1016	129	16	:	:	PUNCT
ajbmeb-1016	129	17	the	the	DET
ajbmeb-1016	129	18	deficit	deficit	NOUN
ajbmeb-1016	129	19	is	be	AUX
ajbmeb-1016	129	20	due	due	ADJ
ajbmeb-1016	129	21	to	to	ADP
ajbmeb-1016	129	22	the	the	DET
ajbmeb-1016	129	23	decrease	decrease	NOUN
ajbmeb-1016	129	24	in	in	ADP
ajbmeb-1016	129	25	operating	operating	NOUN
ajbmeb-1016	129	26	expenses	expense	NOUN
ajbmeb-1016	129	27	,	,	PUNCT
ajbmeb-1016	129	28	except	except	SCONJ
ajbmeb-1016	129	29	commodity	commodity	NOUN
ajbmeb-1016	129	30	requirements	requirement	NOUN
ajbmeb-1016	129	31	,	,	PUNCT
ajbmeb-1016	129	32	compared	compare	VERB
ajbmeb-1016	129	33	to	to	ADP
ajbmeb-1016	129	34	the	the	DET
ajbmeb-1016	129	35	increase	increase	NOUN
ajbmeb-1016	129	36	in	in	ADP
ajbmeb-1016	129	37	current	current	ADJ
ajbmeb-1016	129	38	revenues	revenue	NOUN
ajbmeb-1016	129	39	reducing	reduce	VERB
ajbmeb-1016	129	40	risks	risk	NOUN
ajbmeb-1016	129	41	to	to	PART
ajbmeb-1016	129	42	achieve	achieve	VERB
ajbmeb-1016	129	43	quality	quality	NOUN
ajbmeb-1016	129	44	:	:	PUNCT
ajbmeb-1016	129	45	since	since	SCONJ
ajbmeb-1016	129	46	the	the	DET
ajbmeb-1016	129	47	inevitable	inevitable	ADJ
ajbmeb-1016	129	48	risk	risk	NOUN
ajbmeb-1016	129	49	is	be	AUX
ajbmeb-1016	129	50	evaluated	evaluate	VERB
ajbmeb-1016	129	51	based	base	VERB
ajbmeb-1016	129	52	on	on	ADP
ajbmeb-1016	129	53	the	the	DET
ajbmeb-1016	129	54	auditor	auditor	NOUN
ajbmeb-1016	129	55	's	's	PART
ajbmeb-1016	129	56	assessment	assessment	NOUN
ajbmeb-1016	129	57	of	of	ADP
ajbmeb-1016	129	58	the	the	DET
ajbmeb-1016	129	59	special	special	ADJ
ajbmeb-1016	129	60	circumstances	circumstance	NOUN
ajbmeb-1016	129	61	of	of	ADP
ajbmeb-1016	129	62	the	the	DET
ajbmeb-1016	129	63	unit	unit	NOUN
ajbmeb-1016	129	64	,	,	PUNCT
ajbmeb-1016	129	65	this	this	DET
ajbmeb-1016	129	66	reduction	reduction	NOUN
ajbmeb-1016	129	67	takes	take	VERB
ajbmeb-1016	129	68	place	place	NOUN
ajbmeb-1016	129	69	only	only	ADV
ajbmeb-1016	129	70	during	during	ADP
ajbmeb-1016	129	71	the	the	DET
ajbmeb-1016	129	72	planning	planning	NOUN
ajbmeb-1016	129	73	stage	stage	NOUN
ajbmeb-1016	129	74	and	and	CCONJ
ajbmeb-1016	129	75	usually	usually	ADV
ajbmeb-1016	129	76	does	do	AUX
ajbmeb-1016	129	77	not	not	PART
ajbmeb-1016	129	78	change	change	VERB
ajbmeb-1016	129	79	unless	unless	SCONJ
ajbmeb-1016	129	80	there	there	PRON
ajbmeb-1016	129	81	are	be	VERB
ajbmeb-1016	129	82	new	new	ADJ
ajbmeb-1016	129	83	facts	fact	NOUN
ajbmeb-1016	129	84	discovered	discover	VERB
ajbmeb-1016	129	85	during	during	ADP
ajbmeb-1016	129	86	the	the	DET
ajbmeb-1016	129	87	audit	audit	NOUN
ajbmeb-1016	129	88	process	process	NOUN
ajbmeb-1016	129	89	.	.	PUNCT
ajbmeb-1016	130	1	the	the	DET
ajbmeb-1016	130	2	primary	primary	ADJ
ajbmeb-1016	130	3	goal	goal	NOUN
ajbmeb-1016	130	4	of	of	ADP
ajbmeb-1016	130	5	analytical	analytical	ADJ
ajbmeb-1016	130	6	procedures	procedure	NOUN
ajbmeb-1016	130	7	is	be	AUX
ajbmeb-1016	130	8	to	to	PART
ajbmeb-1016	130	9	diagnose	diagnose	VERB
ajbmeb-1016	130	10	errors	error	NOUN
ajbmeb-1016	130	11	.	.	PUNCT
ajbmeb-1016	131	1	moreover	moreover	ADV
ajbmeb-1016	131	2	,	,	PUNCT
ajbmeb-1016	131	3	misrepresentations	misrepresentation	NOUN
ajbmeb-1016	131	4	at	at	ADP
ajbmeb-1016	131	5	all	all	DET
ajbmeb-1016	131	6	stages	stage	NOUN
ajbmeb-1016	131	7	of	of	ADP
ajbmeb-1016	131	8	the	the	DET
ajbmeb-1016	131	9	audit	audit	NOUN
ajbmeb-1016	131	10	enable	enable	VERB
ajbmeb-1016	131	11	the	the	DET
ajbmeb-1016	131	12	auditor	auditor	NOUN
ajbmeb-1016	131	13	to	to	PART
ajbmeb-1016	131	14	predict	predict	VERB
ajbmeb-1016	131	15	the	the	DET
ajbmeb-1016	131	16	failure	failure	NOUN
ajbmeb-1016	131	17	of	of	ADP
ajbmeb-1016	131	18	the	the	DET
ajbmeb-1016	131	19	economic	economic	ADJ
ajbmeb-1016	131	20	unit	unit	NOUN
ajbmeb-1016	131	21	and	and	CCONJ
ajbmeb-1016	131	22	reduce	reduce	VERB
ajbmeb-1016	131	23	detailed	detailed	ADJ
ajbmeb-1016	131	24	tests	test	NOUN
ajbmeb-1016	131	25	.	.	PUNCT
ajbmeb-1016	132	1	violations	violation	NOUN
ajbmeb-1016	132	2	in	in	ADP
ajbmeb-1016	132	3	the	the	DET
ajbmeb-1016	132	4	application	application	NOUN
ajbmeb-1016	132	5	of	of	ADP
ajbmeb-1016	132	6	the	the	DET
ajbmeb-1016	132	7	federal	federal	ADJ
ajbmeb-1016	132	8	bureau	bureau	PROPN
ajbmeb-1016	132	9	of	of	ADP
ajbmeb-1016	132	10	financial	financial	ADJ
ajbmeb-1016	132	11	supervision	supervision	NOUN
ajbmeb-1016	132	12	law	law	NOUN
ajbmeb-1016	132	13	no	no	INTJ
ajbmeb-1016	132	14	.	.	PUNCT
ajbmeb-1016	133	1	(	(	PUNCT
ajbmeb-1016	133	2	31	31	NUM
ajbmeb-1016	133	3	)	)	PUNCT
ajbmeb-1016	133	4	for	for	ADP
ajbmeb-1016	133	5	the	the	DET
ajbmeb-1016	133	6	year	year	NOUN
ajbmeb-1016	133	7	/	/	SYM
ajbmeb-1016	133	8	2011	2011	NUM
ajbmeb-1016	133	9	(	(	PUNCT
ajbmeb-1016	133	10	amended	amend	VERB
ajbmeb-1016	133	11	):	):	PUNCT
ajbmeb-1016	133	12	the	the	DET
ajbmeb-1016	133	13	directorate	directorate	NOUN
ajbmeb-1016	133	14	's	's	PART
ajbmeb-1016	133	15	failure	failure	NOUN
ajbmeb-1016	133	16	to	to	PART
ajbmeb-1016	133	17	respond	respond	VERB
ajbmeb-1016	133	18	to	to	ADP
ajbmeb-1016	133	19	our	our	PRON
ajbmeb-1016	133	20	inquiries	inquiry	NOUN
ajbmeb-1016	133	21	listed	list	VERB
ajbmeb-1016	133	22	below	below	ADP
ajbmeb-1016	133	23	directed	direct	VERB
ajbmeb-1016	133	24	to	to	ADP
ajbmeb-1016	133	25	the	the	DET
ajbmeb-1016	133	26	office	office	NOUN
ajbmeb-1016	133	27	of	of	ADP
ajbmeb-1016	133	28	the	the	DET
ajbmeb-1016	133	29	director	director	NOUN
ajbmeb-1016	133	30	general	general	ADJ
ajbmeb-1016	133	31	and	and	CCONJ
ajbmeb-1016	133	32	other	other	ADJ
ajbmeb-1016	133	33	departments	department	NOUN
ajbmeb-1016	133	34	,	,	PUNCT
ajbmeb-1016	133	35	contrary	contrary	ADV
ajbmeb-1016	133	36	to	to	ADP
ajbmeb-1016	133	37	article	article	NOUN
ajbmeb-1016	133	38	(	(	PUNCT
ajbmeb-1016	133	39	2	2	NUM
ajbmeb-1016	133	40	_	_	NUM
ajbmeb-1016	133	41	fourth	fourth	ADJ
ajbmeb-1016	133	42	)	)	PUNCT
ajbmeb-1016	133	43	of	of	ADP
ajbmeb-1016	133	44	the	the	DET
ajbmeb-1016	133	45	law	law	NOUN
ajbmeb-1016	133	46	above	above	ADV
ajbmeb-1016	133	47	,	,	PUNCT
ajbmeb-1016	133	48	which	which	PRON
ajbmeb-1016	133	49	states	state	VERB
ajbmeb-1016	133	50	(	(	PUNCT
ajbmeb-1016	133	51	it	it	PRON
ajbmeb-1016	133	52	is	be	AUX
ajbmeb-1016	133	53	considered	consider	VERB
ajbmeb-1016	133	54	a	a	DET
ajbmeb-1016	133	55	financial	financial	ADJ
ajbmeb-1016	133	56	violation	violation	NOUN
ajbmeb-1016	133	57	for	for	ADP
ajbmeb-1016	133	58	this	this	DET
ajbmeb-1016	133	59	law	law	NOUN
ajbmeb-1016	133	60	to	to	PART
ajbmeb-1016	133	61	abstain	abstain	VERB
ajbmeb-1016	133	62	or	or	CCONJ
ajbmeb-1016	133	63	delay	delay	VERB
ajbmeb-1016	133	64	in	in	ADP
ajbmeb-1016	133	65	responding	respond	VERB
ajbmeb-1016	133	66	to	to	ADP
ajbmeb-1016	133	67	the	the	DET
ajbmeb-1016	133	68	reports	report	NOUN
ajbmeb-1016	133	69	and	and	CCONJ
ajbmeb-1016	133	70	correspondences	correspondence	NOUN
ajbmeb-1016	133	71	of	of	ADP
ajbmeb-1016	133	72	the	the	DET
ajbmeb-1016	133	73	bureau	bureau	NOUN
ajbmeb-1016	133	74	,	,	PUNCT
ajbmeb-1016	133	75	its	its	PRON
ajbmeb-1016	133	76	objections	objection	NOUN
ajbmeb-1016	133	77	and	and	CCONJ
ajbmeb-1016	133	78	observations	observation	NOUN
ajbmeb-1016	133	79	within	within	ADP
ajbmeb-1016	133	80	the	the	DET
ajbmeb-1016	133	81	specified	specified	ADJ
ajbmeb-1016	133	82	period	period	NOUN
ajbmeb-1016	133	83	):	):	PUNCT
ajbmeb-1016	133	84	no	no	INTJ
ajbmeb-1016	133	85	.	.	PUNCT
ajbmeb-1016	134	1	and	and	CCONJ
ajbmeb-1016	134	2	the	the	DET
ajbmeb-1016	134	3	date	date	NOUN
ajbmeb-1016	134	4	secured	secure	VERB
ajbmeb-1016	134	5	(	(	PUNCT
ajbmeb-1016	134	6	8)	8)	NUM
ajbmeb-1016	134	7	on	on	ADP
ajbmeb-1016	134	8	13.10.2021	13.10.2021	NUM
ajbmeb-1016	134	9	the	the	DET
ajbmeb-1016	134	10	directorate	directorate	NOUN
ajbmeb-1016	134	11	's	's	PART
ajbmeb-1016	134	12	delay	delay	NOUN
ajbmeb-1016	134	13	in	in	ADP
ajbmeb-1016	134	14	capitalizing	capitalize	VERB
ajbmeb-1016	134	15	fixed	fix	VERB
ajbmeb-1016	134	16	assets	asset	NOUN
ajbmeb-1016	134	17	purchased	purchase	VERB
ajbmeb-1016	134	18	from	from	ADP
ajbmeb-1016	134	19	the	the	DET
ajbmeb-1016	134	20	investment	investment	NOUN
ajbmeb-1016	134	21	budget	budget	NOUN
ajbmeb-1016	134	22	allocations	allocation	NOUN
ajbmeb-1016	134	23	(	(	PUNCT
ajbmeb-1016	134	24	9	9	NUM
ajbmeb-1016	134	25	)	)	PUNCT
ajbmeb-1016	134	26	on	on	ADP
ajbmeb-1016	134	27	13.10.2021	13.10.2021	NUM
ajbmeb-1016	134	28	the	the	DET
ajbmeb-1016	134	29	balance	balance	NOUN
ajbmeb-1016	134	30	of	of	ADP
ajbmeb-1016	134	31	the	the	DET
ajbmeb-1016	134	32	documentary	documentary	NOUN
ajbmeb-1016	134	33	credits	credit	NOUN
ajbmeb-1016	134	34	account	account	VERB
ajbmeb-1016	134	35	for	for	ADP
ajbmeb-1016	134	36	the	the	DET
ajbmeb-1016	134	37	purchase	purchase	NOUN
ajbmeb-1016	134	38	of	of	ADP
ajbmeb-1016	134	39	materials	material	NOUN
ajbmeb-1016	134	40	is	be	AUX
ajbmeb-1016	134	41	still	still	ADV
ajbmeb-1016	134	42	suspended	suspend	VERB
ajbmeb-1016	134	43	from	from	ADP
ajbmeb-1016	134	44	the	the	DET
ajbmeb-1016	134	45	year	year	NOUN
ajbmeb-1016	134	46	2000	2000	NUM
ajbmeb-1016	134	47	(	(	PUNCT
ajbmeb-1016	134	48	10	10	NUM
ajbmeb-1016	134	49	)	)	PUNCT
ajbmeb-1016	134	50	on	on	ADP
ajbmeb-1016	134	51	13.10.2021	13.10.2021	NOUN
ajbmeb-1016	134	52	the	the	DET
ajbmeb-1016	134	53	directorate	directorate	NOUN
ajbmeb-1016	134	54	sent	send	VERB
ajbmeb-1016	134	55	its	its	PRON
ajbmeb-1016	134	56	letter	letter	NOUN
ajbmeb-1016	134	57	no	no	INTJ
ajbmeb-1016	134	58	.	.	PUNCT
ajbmeb-1016	135	1	(	(	PUNCT
ajbmeb-1016	135	2	17948	17948	NUM
ajbmeb-1016	135	3	)	)	PUNCT
ajbmeb-1016	136	1	on	on	ADP
ajbmeb-1016	136	2	18/11/2015	18/11/2015	NUM
ajbmeb-1016	136	3	to	to	PART
ajbmeb-1016	136	4	obtain	obtain	VERB
ajbmeb-1016	136	5	confirmations	confirmation	NOUN
ajbmeb-1016	136	6	of	of	ADP
ajbmeb-1016	136	7	its	its	PRON
ajbmeb-1016	136	8	balances	balance	NOUN
ajbmeb-1016	136	9	appearing	appear	VERB
ajbmeb-1016	136	10	in	in	ADP
ajbmeb-1016	136	11	its	its	PRON
ajbmeb-1016	136	12	financial	financial	ADJ
ajbmeb-1016	136	13	records	record	NOUN
ajbmeb-1016	136	14	as	as	ADP
ajbmeb-1016	136	15	of	of	ADP
ajbmeb-1016	136	16	12/31/2015	12/31/2015	NUM
ajbmeb-1016	136	17	and	and	CCONJ
ajbmeb-1016	136	18	did	do	AUX
ajbmeb-1016	136	19	not	not	PART
ajbmeb-1016	136	20	receive	receive	VERB
ajbmeb-1016	136	21	an	an	DET
ajbmeb-1016	136	22	answer	answer	NOUN
ajbmeb-1016	136	23	to	to	ADP
ajbmeb-1016	136	24	the	the	DET
ajbmeb-1016	136	25	letter	letter	NOUN
ajbmeb-1016	136	26	above	above	ADV
ajbmeb-1016	136	27	(	(	PUNCT
ajbmeb-1016	136	28	13	13	NUM
ajbmeb-1016	136	29	)	)	PUNCT
ajbmeb-1016	136	30	on	on	ADP
ajbmeb-1016	136	31	13.10.2021	13.10.2021	NOUN
ajbmeb-1016	136	32	there	there	PRON
ajbmeb-1016	136	33	is	be	VERB
ajbmeb-1016	136	34	an	an	DET
ajbmeb-1016	136	35	increase	increase	NOUN
ajbmeb-1016	136	36	of	of	ADP
ajbmeb-1016	136	37	(	(	PUNCT
ajbmeb-1016	136	38	8,649,360	8,649,360	NUM
ajbmeb-1016	136	39	)	)	PUNCT
ajbmeb-1016	136	40	megawatts	megawatt	NOUN
ajbmeb-1016	136	41	/	/	SYM
ajbmeb-1016	136	42	hour	hour	NOUN
ajbmeb-1016	136	43	between	between	ADP
ajbmeb-1016	136	44	the	the	DET
ajbmeb-1016	136	45	amount	amount	NOUN
ajbmeb-1016	136	46	of	of	ADP
ajbmeb-1016	136	47	total	total	ADJ
ajbmeb-1016	136	48	product	product	NOUN
ajbmeb-1016	136	49	resulting	result	VERB
ajbmeb-1016	136	50	from	from	ADP
ajbmeb-1016	136	51	the	the	DET
ajbmeb-1016	136	52	process	process	NOUN
ajbmeb-1016	136	53	of	of	ADP
ajbmeb-1016	136	54	collecting	collect	VERB
ajbmeb-1016	136	55	the	the	DET
ajbmeb-1016	136	56	production	production	NOUN
ajbmeb-1016	136	57	of	of	ADP
ajbmeb-1016	136	58	the	the	DET
ajbmeb-1016	136	59	general	general	ADJ
ajbmeb-1016	136	60	directorate	directorate	NOUN
ajbmeb-1016	136	61	of	of	ADP
ajbmeb-1016	136	62	electric	electric	ADJ
ajbmeb-1016	136	63	power	power	NOUN
ajbmeb-1016	136	64	production	production	NOUN
ajbmeb-1016	136	65	in	in	ADP
ajbmeb-1016	136	66	basra	basra	PROPN
ajbmeb-1016	136	67	with	with	ADP
ajbmeb-1016	136	68	the	the	DET
ajbmeb-1016	136	69	production	production	NOUN
ajbmeb-1016	136	70	of	of	ADP
ajbmeb-1016	136	71	barges	barge	NOUN
ajbmeb-1016	136	72	shown	show	VERB
ajbmeb-1016	136	73	in	in	ADP
ajbmeb-1016	136	74	the	the	DET
ajbmeb-1016	136	75	table	table	NOUN
ajbmeb-1016	136	76	of	of	ADP
ajbmeb-1016	136	77	quantities	quantity	NOUN
ajbmeb-1016	136	78	of	of	ADP
ajbmeb-1016	136	79	energy	energy	NOUN
ajbmeb-1016	136	80	produced	produce	VERB
ajbmeb-1016	136	81	and	and	CCONJ
ajbmeb-1016	136	82	sold	sell	VERB
ajbmeb-1016	136	83	during	during	ADP
ajbmeb-1016	136	84	the	the	DET
ajbmeb-1016	136	85	year	year	NOUN
ajbmeb-1016	136	86	2015	2015	NUM
ajbmeb-1016	136	87	and	and	CCONJ
ajbmeb-1016	136	88	the	the	DET
ajbmeb-1016	136	89	correct	correct	ADJ
ajbmeb-1016	136	90	total	total	NOUN
ajbmeb-1016	136	91	.	.	PUNCT
ajbmeb-1016	137	1	(	(	PUNCT
ajbmeb-1016	137	2	16	16	NUM
ajbmeb-1016	137	3	)	)	PUNCT
ajbmeb-1016	137	4	on	on	ADP
ajbmeb-1016	137	5	13.10.2021	13.10.2021	NOUN
ajbmeb-1016	137	6	within	within	ADP
ajbmeb-1016	137	7	the	the	DET
ajbmeb-1016	137	8	balance	balance	NOUN
ajbmeb-1016	137	9	of	of	ADP
ajbmeb-1016	137	10	the	the	DET
ajbmeb-1016	137	11	non	non	ADJ
ajbmeb-1016	137	12	-	-	ADJ
ajbmeb-1016	137	13	current	current	ADJ
ajbmeb-1016	137	14	activity	activity	NOUN
ajbmeb-1016	137	15	debtors	debtor	NOUN
ajbmeb-1016	137	16	’	'	PUNCT
ajbmeb-1016	137	17	account	account	NOUN
ajbmeb-1016	137	18	,	,	PUNCT
ajbmeb-1016	137	19	an	an	DET
ajbmeb-1016	137	20	amount	amount	NOUN
ajbmeb-1016	137	21	of	of	ADP
ajbmeb-1016	137	22	(	(	PUNCT
ajbmeb-1016	137	23	96,677	96,677	NUM
ajbmeb-1016	137	24	)	)	SYM
ajbmeb-1016	137	25	thousand	thousand	NUM
ajbmeb-1016	137	26	dinars	dinar	NOUN
ajbmeb-1016	137	27	(	(	PUNCT
ajbmeb-1016	137	28	ninety	ninety	NUM
ajbmeb-1016	137	29	-	-	PUNCT
ajbmeb-1016	137	30	six	six	NUM
ajbmeb-1016	137	31	million	million	NUM
ajbmeb-1016	137	32	,	,	PUNCT
ajbmeb-1016	137	33	six	six	NUM
ajbmeb-1016	137	34	hundred	hundred	NUM
ajbmeb-1016	137	35	and	and	CCONJ
ajbmeb-1016	137	36	seventy	seventy	NUM
ajbmeb-1016	137	37	-	-	PUNCT
ajbmeb-1016	137	38	seven	seven	NUM
ajbmeb-1016	137	39	thousand	thousand	NUM
ajbmeb-1016	137	40	dinars	dinar	NOUN
ajbmeb-1016	137	41	)	)	PUNCT
ajbmeb-1016	137	42	suspended	suspend	VERB
ajbmeb-1016	137	43	from	from	ADP
ajbmeb-1016	137	44	the	the	DET
ajbmeb-1016	137	45	year	year	NOUN
ajbmeb-1016	137	46	2009	2009	NUM
ajbmeb-1016	137	47	until	until	ADP
ajbmeb-1016	137	48	31/12/2015	31/12/2015	NUM
ajbmeb-1016	137	49	for	for	ADP
ajbmeb-1016	137	50	the	the	DET
ajbmeb-1016	137	51	shares	share	NOUN
ajbmeb-1016	137	52	of	of	ADP
ajbmeb-1016	137	53	the	the	DET
ajbmeb-1016	137	54	general	general	ADJ
ajbmeb-1016	137	55	directorates	directorate	NOUN
ajbmeb-1016	137	56	affiliated	affiliate	VERB
ajbmeb-1016	137	57	to	to	ADP
ajbmeb-1016	137	58	the	the	DET
ajbmeb-1016	137	59	ministry	ministry	PROPN
ajbmeb-1016	137	60	of	of	ADP
ajbmeb-1016	137	61	electricity	electricity	NOUN
ajbmeb-1016	137	62	from	from	ADP
ajbmeb-1016	137	63	the	the	DET
ajbmeb-1016	137	64	hospitality	hospitality	NOUN
ajbmeb-1016	137	65	wages	wage	NOUN
ajbmeb-1016	137	66	of	of	ADP
ajbmeb-1016	137	67	the	the	DET
ajbmeb-1016	137	68	minister	minister	NOUN
ajbmeb-1016	137	69	of	of	ADP
ajbmeb-1016	137	70	electricity	electricity	NOUN
ajbmeb-1016	137	71	and	and	CCONJ
ajbmeb-1016	137	72	sports	sport	NOUN
ajbmeb-1016	137	73	delegations	delegation	NOUN
ajbmeb-1016	137	74	(	(	PUNCT
ajbmeb-1016	137	75	23	23	NUM
ajbmeb-1016	137	76	)	)	PUNCT
ajbmeb-1016	137	77	on	on	ADP
ajbmeb-1016	137	78	14.11.2021	14.11.2021	NUM
ajbmeb-1016	137	79	tabulating	tabulate	VERB
ajbmeb-1016	137	80	the	the	DET
ajbmeb-1016	137	81	amount	amount	NOUN
ajbmeb-1016	137	82	of	of	ADP
ajbmeb-1016	137	83	(	(	PUNCT
ajbmeb-1016	137	84	351,761	351,761	NUM
ajbmeb-1016	137	85	)	)	PUNCT
ajbmeb-1016	137	86	thousand	thousand	NUM
ajbmeb-1016	137	87	dinars	dinar	NOUN
ajbmeb-1016	137	88	(	(	PUNCT
ajbmeb-1016	137	89	three	three	NUM
ajbmeb-1016	137	90	hundred	hundred	NUM
ajbmeb-1016	137	91	and	and	CCONJ
ajbmeb-1016	137	92	fifty	fifty	NUM
ajbmeb-1016	137	93	-	-	PUNCT
ajbmeb-1016	137	94	one	one	NUM
ajbmeb-1016	137	95	million	million	NUM
ajbmeb-1016	137	96	and	and	CCONJ
ajbmeb-1016	137	97	seven	seven	NUM
ajbmeb-1016	137	98	hundred	hundred	NUM
ajbmeb-1016	137	99	and	and	CCONJ
ajbmeb-1016	137	100	sixty	sixty	NUM
ajbmeb-1016	137	101	-	-	PUNCT
ajbmeb-1016	137	102	one	one	NUM
ajbmeb-1016	137	103	thousand	thousand	NUM
ajbmeb-1016	137	104	dinars	dinar	NOUN
ajbmeb-1016	137	105	)	)	PUNCT
ajbmeb-1016	137	106	as	as	ADP
ajbmeb-1016	137	107	deductions	deduction	NOUN
ajbmeb-1016	137	108	for	for	ADP
ajbmeb-1016	137	109	politically	politically	ADV
ajbmeb-1016	137	110	dismissed	dismiss	VERB
ajbmeb-1016	137	111	employees	employee	NOUN
ajbmeb-1016	137	112	who	who	PRON
ajbmeb-1016	137	113	are	be	AUX
ajbmeb-1016	137	114	not	not	PART
ajbmeb-1016	137	115	eligible	eligible	ADJ
ajbmeb-1016	137	116	due	due	ADP
ajbmeb-1016	137	117	to	to	ADP
ajbmeb-1016	137	118	the	the	DET
ajbmeb-1016	137	119	issuance	issuance	NOUN
ajbmeb-1016	137	120	of	of	ADP
ajbmeb-1016	137	121	decisions	decision	NOUN
ajbmeb-1016	137	122	by	by	ADP
ajbmeb-1016	137	123	the	the	DET
ajbmeb-1016	137	124	verification	verification	NOUN
ajbmeb-1016	137	125	committee	committee	NOUN
ajbmeb-1016	137	126	on	on	ADP
ajbmeb-1016	137	127	account	account	NOUN
ajbmeb-1016	137	128	of	of	ADP
ajbmeb-1016	137	129	accrued	accrue	VERB
ajbmeb-1016	137	130	expenses	expense	NOUN
ajbmeb-1016	137	131	h	h	PROPN
ajbmeb-1016	137	132	/	/	SYM
ajbmeb-1016	137	133	2663	2663	NUM
ajbmeb-1016	137	134	instead	instead	ADV
ajbmeb-1016	137	135	of	of	ADP
ajbmeb-1016	137	136	tabulating	tabulate	VERB
ajbmeb-1016	137	137	it	it	PRON
ajbmeb-1016	137	138	on	on	ADP
ajbmeb-1016	137	139	account	account	NOUN
ajbmeb-1016	137	140	of	of	ADP
ajbmeb-1016	137	141	deductions	deduction	NOUN
ajbmeb-1016	137	142	from	from	ADP
ajbmeb-1016	137	143	employees	employee	NOUN
ajbmeb-1016	137	144	for	for	ADP
ajbmeb-1016	137	145	the	the	DET
ajbmeb-1016	137	146	account	account	NOUN
ajbmeb-1016	137	147	of	of	ADP
ajbmeb-1016	137	148	others	other	NOUN
ajbmeb-1016	137	149	h	h	PROPN
ajbmeb-1016	137	150	/	/	SYM
ajbmeb-1016	137	151	2671	2671	NUM
ajbmeb-1016	137	152	and	and	CCONJ
ajbmeb-1016	137	153	the	the	DET
ajbmeb-1016	137	154	amounts	amount	NOUN
ajbmeb-1016	137	155	of	of	ADP
ajbmeb-1016	137	156	the	the	DET
ajbmeb-1016	137	157	state	state	NOUN
ajbmeb-1016	137	158	employees	employee	NOUN
ajbmeb-1016	137	159	'	'	PART
ajbmeb-1016	137	160	pension	pension	NOUN
ajbmeb-1016	137	161	fund	fund	NOUN
ajbmeb-1016	137	162	that	that	PRON
ajbmeb-1016	137	163	were	be	AUX
ajbmeb-1016	137	164	not	not	PART
ajbmeb-1016	137	165	paid	pay	VERB
ajbmeb-1016	137	166	to	to	ADP
ajbmeb-1016	137	167	the	the	DET
ajbmeb-1016	137	168	public	public	ADJ
ajbmeb-1016	137	169	treasury	treasury	NOUN
ajbmeb-1016	137	170	,	,	PUNCT
ajbmeb-1016	137	171	the	the	DET
ajbmeb-1016	137	172	national	national	PROPN
ajbmeb-1016	137	173	retirement	retirement	PROPN
ajbmeb-1016	137	174	authority	authority	PROPN
ajbmeb-1016	137	175	until	until	ADP
ajbmeb-1016	137	176	12/31/2015	12/31/2015	NUM
ajbmeb-1016	137	177	(	(	PUNCT
ajbmeb-1016	137	178	24	24	NUM
ajbmeb-1016	137	179	)	)	PUNCT
ajbmeb-1016	137	180	on	on	ADP
ajbmeb-1016	137	181	14.11.2021	14.11.2021	NUM
ajbmeb-1016	137	182	the	the	DET
ajbmeb-1016	137	183	salaries	salary	NOUN
ajbmeb-1016	137	184	of	of	ADP
ajbmeb-1016	137	185	the	the	DET
ajbmeb-1016	137	186	missing	miss	VERB
ajbmeb-1016	137	187	(	(	PUNCT
ajbmeb-1016	137	188	muhammad	muhammad	PROPN
ajbmeb-1016	137	189	ibrahim	ibrahim	PROPN
ajbmeb-1016	137	190	abdullah	abdullah	PROPN
ajbmeb-1016	137	191	)	)	PUNCT
ajbmeb-1016	137	192	for	for	ADP
ajbmeb-1016	137	193	the	the	DET
ajbmeb-1016	137	194	year	year	NOUN
ajbmeb-1016	137	195	2004	2004	NUM
ajbmeb-1016	137	196	amounting	amount	VERB
ajbmeb-1016	137	197	to	to	ADP
ajbmeb-1016	137	198	(	(	PUNCT
ajbmeb-1016	137	199	3740	3740	NUM
ajbmeb-1016	137	200	)	)	PUNCT
ajbmeb-1016	137	201	thousand	thousand	NUM
ajbmeb-1016	137	202	dinars	dinar	NOUN
ajbmeb-1016	137	203	(	(	PUNCT
ajbmeb-1016	137	204	three	three	NUM
ajbmeb-1016	137	205	million	million	NUM
ajbmeb-1016	137	206	seven	seven	NUM
ajbmeb-1016	137	207	hundred	hundred	NUM
ajbmeb-1016	137	208	and	and	CCONJ
ajbmeb-1016	137	209	forty	forty	NUM
ajbmeb-1016	137	210	thousand	thousand	NUM
ajbmeb-1016	137	211	dinars	dinar	NOUN
ajbmeb-1016	137	212	)	)	PUNCT
ajbmeb-1016	137	213	have	have	AUX
ajbmeb-1016	137	214	not	not	PART
ajbmeb-1016	137	215	been	be	AUX
ajbmeb-1016	137	216	settled	settle	VERB
ajbmeb-1016	137	217	.	.	PUNCT
ajbmeb-1016	138	1	(	(	PUNCT
ajbmeb-1016	138	2	25	25	NUM
ajbmeb-1016	138	3	)	)	PUNCT
ajbmeb-1016	138	4	on	on	ADP
ajbmeb-1016	138	5	14.11.2021	14.11.2021	NUM
ajbmeb-1016	138	6	promote	promote	VERB
ajbmeb-1016	138	7	retirement	retirement	NOUN
ajbmeb-1016	138	8	transactions	transaction	NOUN
ajbmeb-1016	138	9	for	for	ADP
ajbmeb-1016	138	10	employees	employee	NOUN
ajbmeb-1016	138	11	of	of	ADP
ajbmeb-1016	138	12	legal	legal	ADJ
ajbmeb-1016	138	13	age	age	NOUN
ajbmeb-1016	138	14	without	without	ADP
ajbmeb-1016	138	15	clearing	clear	VERB
ajbmeb-1016	138	16	their	their	PRON
ajbmeb-1016	138	17	financial	financial	ADJ
ajbmeb-1016	138	18	liability	liability	NOUN
ajbmeb-1016	138	19	.	.	PUNCT
ajbmeb-1016	139	1	american	american	PROPN
ajbmeb-1016	139	2	journal	journal	PROPN
ajbmeb-1016	139	3	of	of	ADP
ajbmeb-1016	139	4	business	business	NOUN
ajbmeb-1016	139	5	management	management	NOUN
ajbmeb-1016	139	6	,	,	PUNCT
ajbmeb-1016	139	7	economics	economic	NOUN
ajbmeb-1016	139	8	and	and	CCONJ
ajbmeb-1016	139	9	banking	banking	NOUN
ajbmeb-1016	139	10	volume	volume	NOUN
ajbmeb-1016	139	11	13	13	NUM
ajbmeb-1016	139	12	june	june	PROPN
ajbmeb-1016	139	13	,	,	PUNCT
ajbmeb-1016	139	14	2023	2023	NUM
ajbmeb-1016	139	15	p	p	NOUN
ajbmeb-1016	139	16	a	a	DET
ajbmeb-1016	139	17	g	g	NOUN
ajbmeb-1016	139	18	e	e	NOUN
ajbmeb-1016	139	19	|	|	NOUN
ajbmeb-1016	139	20	135	135	NUM
ajbmeb-1016	139	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1016	139	22	(	(	PUNCT
ajbmeb-1016	139	23	29	29	NUM
ajbmeb-1016	139	24	)	)	PUNCT
ajbmeb-1016	139	25	on	on	ADP
ajbmeb-1016	139	26	14.11.2021	14.11.2021	NUM
ajbmeb-1016	139	27	non	non	ADJ
ajbmeb-1016	139	28	-	-	NOUN
ajbmeb-1016	139	29	liquidation	liquidation	NOUN
ajbmeb-1016	139	30	of	of	ADP
ajbmeb-1016	139	31	the	the	DET
ajbmeb-1016	139	32	balance	balance	NOUN
ajbmeb-1016	139	33	of	of	ADP
ajbmeb-1016	139	34	the	the	DET
ajbmeb-1016	139	35	long	long	ADJ
ajbmeb-1016	139	36	-	-	PUNCT
ajbmeb-1016	139	37	term	term	NOUN
ajbmeb-1016	139	38	allocations	allocation	NOUN
ajbmeb-1016	139	39	account	account	NOUN
ajbmeb-1016	139	40	h	h	NOUN
ajbmeb-1016	139	41	/	/	SYM
ajbmeb-1016	139	42	234	234	NUM
ajbmeb-1016	139	43	amounting	amount	VERB
ajbmeb-1016	139	44	to	to	ADP
ajbmeb-1016	139	45	(	(	PUNCT
ajbmeb-1016	139	46	3436678	3436678	NUM
ajbmeb-1016	139	47	)	)	PUNCT
ajbmeb-1016	139	48	thousand	thousand	NUM
ajbmeb-1016	139	49	dinars	dinar	NOUN
ajbmeb-1016	139	50	(	(	PUNCT
ajbmeb-1016	139	51	three	three	NUM
ajbmeb-1016	139	52	billion	billion	NUM
ajbmeb-1016	139	53	four	four	NUM
ajbmeb-1016	139	54	hundred	hundred	NUM
ajbmeb-1016	139	55	thirty	thirty	NUM
ajbmeb-1016	139	56	-	-	PUNCT
ajbmeb-1016	139	57	six	six	NUM
ajbmeb-1016	139	58	million	million	NUM
ajbmeb-1016	139	59	six	six	NUM
ajbmeb-1016	139	60	hundred	hundred	NUM
ajbmeb-1016	139	61	eight	eight	NUM
ajbmeb-1016	139	62	hundred	hundred	NUM
ajbmeb-1016	139	63	and	and	CCONJ
ajbmeb-1016	139	64	seventy	seventy	NUM
ajbmeb-1016	139	65	thousand	thousand	NUM
ajbmeb-1016	139	66	dinars	dinar	NOUN
ajbmeb-1016	139	67	)	)	PUNCT
ajbmeb-1016	139	68	as	as	ADP
ajbmeb-1016	139	69	on	on	ADP
ajbmeb-1016	139	70	12/31/2015	12/31/2015	NUM
ajbmeb-1016	139	71	(	(	PUNCT
ajbmeb-1016	139	72	31	31	NUM
ajbmeb-1016	139	73	)	)	PUNCT
ajbmeb-1016	139	74	on	on	ADP
ajbmeb-1016	139	75	14.11.2021	14.11.2021	NUM
ajbmeb-1016	139	76	rented	rent	VERB
ajbmeb-1016	139	77	cars	car	NOUN
ajbmeb-1016	139	78	continue	continue	VERB
ajbmeb-1016	139	79	to	to	PART
ajbmeb-1016	139	80	work	work	VERB
ajbmeb-1016	139	81	for	for	ADP
ajbmeb-1016	139	82	some	some	DET
ajbmeb-1016	139	83	employees	employee	NOUN
ajbmeb-1016	139	84	who	who	PRON
ajbmeb-1016	139	85	have	have	AUX
ajbmeb-1016	139	86	held	hold	VERB
ajbmeb-1016	139	87	administrative	administrative	ADJ
ajbmeb-1016	139	88	positions	position	NOUN
ajbmeb-1016	139	89	after	after	ADP
ajbmeb-1016	139	90	changing	change	VERB
ajbmeb-1016	139	91	positions	position	NOUN
ajbmeb-1016	139	92	or	or	CCONJ
ajbmeb-1016	139	93	moving	move	VERB
ajbmeb-1016	139	94	from	from	ADP
ajbmeb-1016	139	95	one	one	NUM
ajbmeb-1016	139	96	department	department	NOUN
ajbmeb-1016	139	97	to	to	ADP
ajbmeb-1016	139	98	another	another	PRON
ajbmeb-1016	139	99	at	at	ADP
ajbmeb-1016	139	100	their	their	PRON
ajbmeb-1016	139	101	request	request	NOUN
ajbmeb-1016	139	102	.	.	PUNCT
ajbmeb-1016	140	1	(	(	PUNCT
ajbmeb-1016	140	2	40	40	NUM
ajbmeb-1016	140	3	)	)	PUNCT
ajbmeb-1016	140	4	on	on	ADP
ajbmeb-1016	140	5	14.11.2021	14.11.2021	NUM
ajbmeb-1016	140	6	the	the	DET
ajbmeb-1016	140	7	directorate	directorate	NOUN
ajbmeb-1016	140	8	classified	classify	VERB
ajbmeb-1016	140	9	the	the	DET
ajbmeb-1016	140	10	amounts	amount	NOUN
ajbmeb-1016	140	11	of	of	ADP
ajbmeb-1016	140	12	legal	legal	ADJ
ajbmeb-1016	140	13	fees	fee	NOUN
ajbmeb-1016	140	14	collected	collect	VERB
ajbmeb-1016	140	15	from	from	ADP
ajbmeb-1016	140	16	the	the	DET
ajbmeb-1016	140	17	drivers	driver	NOUN
ajbmeb-1016	140	18	of	of	ADP
ajbmeb-1016	140	19	mass	mass	NOUN
ajbmeb-1016	140	20	transit	transit	NOUN
ajbmeb-1016	140	21	lines	line	NOUN
ajbmeb-1016	140	22	at	at	ADP
ajbmeb-1016	140	23	the	the	DET
ajbmeb-1016	140	24	expense	expense	NOUN
ajbmeb-1016	140	25	of	of	ADP
ajbmeb-1016	140	26	incidental	incidental	ADJ
ajbmeb-1016	140	27	revenues	revenue	NOUN
ajbmeb-1016	140	28	h	h	NOUN
ajbmeb-1016	140	29	/	/	SYM
ajbmeb-1016	140	30	492	492	NUM
ajbmeb-1016	140	31	from	from	ADP
ajbmeb-1016	140	32	the	the	DET
ajbmeb-1016	140	33	account	account	NOUN
ajbmeb-1016	140	34	of	of	ADP
ajbmeb-1016	140	35	deductions	deduction	NOUN
ajbmeb-1016	140	36	from	from	ADP
ajbmeb-1016	140	37	non	non	ADJ
ajbmeb-1016	140	38	-	-	NOUN
ajbmeb-1016	140	39	affiliates	affiliate	NOUN
ajbmeb-1016	140	40	for	for	ADP
ajbmeb-1016	140	41	the	the	DET
ajbmeb-1016	140	42	account	account	NOUN
ajbmeb-1016	140	43	of	of	ADP
ajbmeb-1016	140	44	third	third	ADJ
ajbmeb-1016	140	45	parties	party	NOUN
ajbmeb-1016	140	46	h	h	NOUN
ajbmeb-1016	140	47	/	/	SYM
ajbmeb-1016	140	48	2672	2672	NUM
ajbmeb-1016	140	49	to	to	PART
ajbmeb-1016	140	50	pay	pay	VERB
ajbmeb-1016	140	51	them	they	PRON
ajbmeb-1016	140	52	to	to	ADP
ajbmeb-1016	140	53	the	the	DET
ajbmeb-1016	140	54	ministry	ministry	PROPN
ajbmeb-1016	140	55	of	of	ADP
ajbmeb-1016	140	56	justice	justice	PROPN
ajbmeb-1016	140	57	.	.	PUNCT
ajbmeb-1016	141	1	(	(	PUNCT
ajbmeb-1016	141	2	42	42	NUM
ajbmeb-1016	141	3	)	)	PUNCT
ajbmeb-1016	141	4	on	on	ADP
ajbmeb-1016	141	5	14.11.2021	14.11.2021	NUM
ajbmeb-1016	141	6	there	there	PRON
ajbmeb-1016	141	7	is	be	VERB
ajbmeb-1016	141	8	a	a	DET
ajbmeb-1016	141	9	difference	difference	NOUN
ajbmeb-1016	141	10	between	between	ADP
ajbmeb-1016	141	11	the	the	DET
ajbmeb-1016	141	12	amounts	amount	NOUN
ajbmeb-1016	141	13	shown	show	VERB
ajbmeb-1016	141	14	in	in	ADP
ajbmeb-1016	141	15	the	the	DET
ajbmeb-1016	141	16	cash	cash	NOUN
ajbmeb-1016	141	17	flow	flow	NOUN
ajbmeb-1016	141	18	statement	statement	NOUN
ajbmeb-1016	141	19	and	and	CCONJ
ajbmeb-1016	141	20	the	the	DET
ajbmeb-1016	141	21	balances	balance	NOUN
ajbmeb-1016	141	22	of	of	ADP
ajbmeb-1016	141	23	some	some	DET
ajbmeb-1016	141	24	accounts	account	NOUN
ajbmeb-1016	141	25	in	in	ADP
ajbmeb-1016	141	26	the	the	DET
ajbmeb-1016	141	27	financial	financial	ADJ
ajbmeb-1016	141	28	statements	statement	NOUN
ajbmeb-1016	141	29	.	.	PUNCT
ajbmeb-1016	142	1	we	we	PRON
ajbmeb-1016	142	2	recommend	recommend	VERB
ajbmeb-1016	142	3	that	that	SCONJ
ajbmeb-1016	142	4	the	the	DET
ajbmeb-1016	142	5	bureau	bureau	NOUN
ajbmeb-1016	142	6	's	's	PART
ajbmeb-1016	142	7	inquiries	inquiry	NOUN
ajbmeb-1016	142	8	be	be	AUX
ajbmeb-1016	142	9	answered	answer	VERB
ajbmeb-1016	142	10	promptly	promptly	ADV
ajbmeb-1016	142	11	in	in	ADP
ajbmeb-1016	142	12	the	the	DET
ajbmeb-1016	142	13	future	future	NOUN
ajbmeb-1016	142	14	.	.	PUNCT
ajbmeb-1016	143	1	the	the	DET
ajbmeb-1016	143	2	audited	audit	VERB
ajbmeb-1016	143	3	body	body	NOUN
ajbmeb-1016	143	4	's	's	PART
ajbmeb-1016	143	5	response	response	NOUN
ajbmeb-1016	143	6	to	to	ADP
ajbmeb-1016	143	7	we	we	PRON
ajbmeb-1016	143	8	would	would	AUX
ajbmeb-1016	143	9	like	like	VERB
ajbmeb-1016	143	10	to	to	PART
ajbmeb-1016	143	11	inform	inform	VERB
ajbmeb-1016	143	12	you	you	PRON
ajbmeb-1016	143	13	of	of	ADP
ajbmeb-1016	143	14	the	the	DET
ajbmeb-1016	143	15	change	change	NOUN
ajbmeb-1016	143	16	of	of	ADP
ajbmeb-1016	143	17	all	all	DET
ajbmeb-1016	143	18	the	the	DET
ajbmeb-1016	143	19	staff	staff	NOUN
ajbmeb-1016	143	20	in	in	ADP
ajbmeb-1016	143	21	the	the	DET
ajbmeb-1016	143	22	control	control	NOUN
ajbmeb-1016	143	23	department	department	NOUN
ajbmeb-1016	143	24	,	,	PUNCT
ajbmeb-1016	143	25	and	and	CCONJ
ajbmeb-1016	143	26	the	the	DET
ajbmeb-1016	143	27	federal	federal	ADJ
ajbmeb-1016	143	28	financial	financial	PROPN
ajbmeb-1016	143	29	supervision	supervision	PROPN
ajbmeb-1016	143	30	bureau	bureau	NOUN
ajbmeb-1016	143	31	is	be	AUX
ajbmeb-1016	143	32	now	now	ADV
ajbmeb-1016	143	33	answering	answer	VERB
ajbmeb-1016	143	34	regularly	regularly	ADV
ajbmeb-1016	143	35	.	.	PUNCT
ajbmeb-1016	144	1	discovery	discovery	NOUN
ajbmeb-1016	144	2	risks	risk	NOUN
ajbmeb-1016	144	3	:	:	PUNCT
ajbmeb-1016	144	4	it	it	PRON
ajbmeb-1016	144	5	is	be	AUX
ajbmeb-1016	144	6	considered	consider	VERB
ajbmeb-1016	144	7	a	a	DET
ajbmeb-1016	144	8	financial	financial	ADJ
ajbmeb-1016	144	9	violation	violation	NOUN
ajbmeb-1016	144	10	for	for	ADP
ajbmeb-1016	144	11	this	this	DET
ajbmeb-1016	144	12	law	law	NOUN
ajbmeb-1016	144	13	to	to	PART
ajbmeb-1016	144	14	refrain	refrain	VERB
ajbmeb-1016	144	15	from	from	ADP
ajbmeb-1016	144	16	or	or	CCONJ
ajbmeb-1016	144	17	delay	delay	VERB
ajbmeb-1016	144	18	in	in	ADP
ajbmeb-1016	144	19	responding	respond	VERB
ajbmeb-1016	144	20	to	to	ADP
ajbmeb-1016	144	21	the	the	DET
ajbmeb-1016	144	22	bureau	bureau	NOUN
ajbmeb-1016	144	23	’s	’s	PART
ajbmeb-1016	144	24	reports	report	NOUN
ajbmeb-1016	144	25	,	,	PUNCT
ajbmeb-1016	144	26	correspondences	correspondence	NOUN
ajbmeb-1016	144	27	,	,	PUNCT
ajbmeb-1016	144	28	objections	objection	NOUN
ajbmeb-1016	144	29	and	and	CCONJ
ajbmeb-1016	144	30	observations	observation	NOUN
ajbmeb-1016	144	31	within	within	ADP
ajbmeb-1016	144	32	the	the	DET
ajbmeb-1016	144	33	specified	specified	ADJ
ajbmeb-1016	144	34	period	period	NOUN
ajbmeb-1016	144	35	.	.	PUNCT
ajbmeb-1016	145	1	reducing	reduce	VERB
ajbmeb-1016	145	2	risks	risk	NOUN
ajbmeb-1016	145	3	to	to	PART
ajbmeb-1016	145	4	achieve	achieve	VERB
ajbmeb-1016	145	5	quality	quality	NOUN
ajbmeb-1016	145	6	:	:	PUNCT
ajbmeb-1016	145	7	analytical	analytical	ADJ
ajbmeb-1016	145	8	procedures	procedure	NOUN
ajbmeb-1016	145	9	aim	aim	VERB
ajbmeb-1016	145	10	to	to	PART
ajbmeb-1016	145	11	reduce	reduce	VERB
ajbmeb-1016	145	12	detection	detection	NOUN
ajbmeb-1016	145	13	risks	risk	NOUN
ajbmeb-1016	145	14	by	by	ADP
ajbmeb-1016	145	15	increasing	increase	VERB
ajbmeb-1016	145	16	audit	audit	NOUN
ajbmeb-1016	145	17	efficiency	efficiency	NOUN
ajbmeb-1016	145	18	and	and	CCONJ
ajbmeb-1016	145	19	effectiveness	effectiveness	NOUN
ajbmeb-1016	145	20	because	because	SCONJ
ajbmeb-1016	145	21	they	they	PRON
ajbmeb-1016	145	22	lead	lead	VERB
ajbmeb-1016	145	23	to	to	ADP
ajbmeb-1016	145	24	discovering	discover	VERB
ajbmeb-1016	145	25	errors	error	NOUN
ajbmeb-1016	145	26	and	and	CCONJ
ajbmeb-1016	145	27	material	material	NOUN
ajbmeb-1016	145	28	misstatements	misstatement	NOUN
ajbmeb-1016	145	29	in	in	ADP
ajbmeb-1016	145	30	the	the	DET
ajbmeb-1016	145	31	financial	financial	ADJ
ajbmeb-1016	145	32	statements	statement	NOUN
ajbmeb-1016	145	33	as	as	SCONJ
ajbmeb-1016	145	34	the	the	DET
ajbmeb-1016	145	35	main	main	ADJ
ajbmeb-1016	145	36	objective	objective	NOUN
ajbmeb-1016	145	37	of	of	ADP
ajbmeb-1016	145	38	the	the	DET
ajbmeb-1016	145	39	analytical	analytical	ADJ
ajbmeb-1016	145	40	procedures	procedure	NOUN
ajbmeb-1016	145	41	lies	lie	VERB
ajbmeb-1016	145	42	in	in	ADP
ajbmeb-1016	145	43	diagnosing	diagnose	VERB
ajbmeb-1016	145	44	the	the	DET
ajbmeb-1016	145	45	discovery	discovery	NOUN
ajbmeb-1016	145	46	of	of	ADP
ajbmeb-1016	145	47	errors	error	NOUN
ajbmeb-1016	145	48	and	and	CCONJ
ajbmeb-1016	145	49	misrepresentations	misrepresentation	NOUN
ajbmeb-1016	145	50	at	at	ADP
ajbmeb-1016	145	51	all	all	DET
ajbmeb-1016	145	52	stages	stage	NOUN
ajbmeb-1016	145	53	of	of	ADP
ajbmeb-1016	145	54	the	the	DET
ajbmeb-1016	145	55	audit	audit	NOUN
ajbmeb-1016	145	56	,	,	PUNCT
ajbmeb-1016	145	57	which	which	PRON
ajbmeb-1016	145	58	enables	enable	VERB
ajbmeb-1016	145	59	the	the	DET
ajbmeb-1016	145	60	auditor	auditor	NOUN
ajbmeb-1016	145	61	to	to	PART
ajbmeb-1016	145	62	predict	predict	VERB
ajbmeb-1016	145	63	the	the	DET
ajbmeb-1016	145	64	failure	failure	NOUN
ajbmeb-1016	145	65	of	of	ADP
ajbmeb-1016	145	66	the	the	DET
ajbmeb-1016	145	67	economic	economic	ADJ
ajbmeb-1016	145	68	unit	unit	NOUN
ajbmeb-1016	145	69	and	and	CCONJ
ajbmeb-1016	145	70	reduce	reduce	VERB
ajbmeb-1016	145	71	the	the	DET
ajbmeb-1016	145	72	detailed	detailed	ADJ
ajbmeb-1016	145	73	tests	test	NOUN
ajbmeb-1016	145	74	.	.	PUNCT
ajbmeb-1016	146	1	second	second	ADJ
ajbmeb-1016	146	2	:	:	PUNCT
ajbmeb-1016	146	3	extrapolation	extrapolation	NOUN
ajbmeb-1016	146	4	of	of	ADP
ajbmeb-1016	146	5	the	the	DET
ajbmeb-1016	146	6	reports	report	NOUN
ajbmeb-1016	146	7	of	of	ADP
ajbmeb-1016	146	8	the	the	DET
ajbmeb-1016	146	9	federal	federal	ADJ
ajbmeb-1016	146	10	office	office	NOUN
ajbmeb-1016	146	11	of	of	ADP
ajbmeb-1016	146	12	financial	financial	ADJ
ajbmeb-1016	146	13	supervision	supervision	NOUN
ajbmeb-1016	146	14	,	,	PUNCT
ajbmeb-1016	146	15	the	the	DET
ajbmeb-1016	146	16	audit	audit	NOUN
ajbmeb-1016	146	17	department	department	NOUN
ajbmeb-1016	146	18	of	of	ADP
ajbmeb-1016	146	19	the	the	DET
ajbmeb-1016	146	20	second	second	ADJ
ajbmeb-1016	146	21	region	region	NOUN
ajbmeb-1016	146	22	,	,	PUNCT
ajbmeb-1016	146	23	with	with	ADP
ajbmeb-1016	146	24	the	the	DET
ajbmeb-1016	146	25	number	number	NOUN
ajbmeb-1016	146	26	:	:	PUNCT
ajbmeb-1016	146	27	b	b	X
ajbmeb-1016	146	28	/	/	SYM
ajbmeb-1016	146	29	11/45/21205/14	11/45/21205/14	NUM
ajbmeb-1016	146	30	on	on	ADP
ajbmeb-1016	146	31	the	the	DET
ajbmeb-1016	146	32	date	date	NOUN
ajbmeb-1016	146	33	3	3	NUM
ajbmeb-1016	146	34	/	/	SYM
ajbmeb-1016	146	35	rabi	rabi	NOUN
ajbmeb-1016	146	36	`	`	PUNCT
ajbmeb-1016	146	37	al	al	PROPN
ajbmeb-1016	146	38	-	-	PUNCT
ajbmeb-1016	146	39	akher	akher	PROPN
ajbmeb-1016	146	40	/	/	SYM
ajbmeb-1016	146	41	1444	1444	NUM
ajbmeb-1016	146	42	ah	ah	INTJ
ajbmeb-1016	146	43	corresponding	correspond	VERB
ajbmeb-1016	146	44	to	to	ADP
ajbmeb-1016	146	45	9/28/2022	9/28/2022	NUM
ajbmeb-1016	146	46	ad	ad	NOUN
ajbmeb-1016	146	47	on	on	ADP
ajbmeb-1016	146	48	the	the	DET
ajbmeb-1016	146	49	financial	financial	ADJ
ajbmeb-1016	146	50	statements	statement	NOUN
ajbmeb-1016	146	51	of	of	ADP
ajbmeb-1016	146	52	the	the	DET
ajbmeb-1016	146	53	general	general	ADJ
ajbmeb-1016	146	54	directorate	directorate	NOUN
ajbmeb-1016	146	55	of	of	ADP
ajbmeb-1016	146	56	electric	electric	ADJ
ajbmeb-1016	146	57	power	power	NOUN
ajbmeb-1016	146	58	production	production	NOUN
ajbmeb-1016	146	59	in	in	ADP
ajbmeb-1016	146	60	basra	basra	PROPN
ajbmeb-1016	146	61	for	for	ADP
ajbmeb-1016	146	62	the	the	DET
ajbmeb-1016	146	63	year	year	NOUN
ajbmeb-1016	146	64	ended	end	VERB
ajbmeb-1016	146	65	on	on	ADP
ajbmeb-1016	146	66	december	december	PROPN
ajbmeb-1016	146	67	31	31	NUM
ajbmeb-1016	146	68	,	,	PUNCT
ajbmeb-1016	146	69	2016	2016	NUM
ajbmeb-1016	146	70	.	.	PUNCT
ajbmeb-1016	147	1	directorate	directorate	ADJ
ajbmeb-1016	147	2	activity	activity	NOUN
ajbmeb-1016	147	3	first	first	ADV
ajbmeb-1016	147	4	:	:	PUNCT
ajbmeb-1016	147	5	the	the	DET
ajbmeb-1016	147	6	directorate	directorate	NOUN
ajbmeb-1016	147	7	achieved	achieve	VERB
ajbmeb-1016	147	8	in	in	ADP
ajbmeb-1016	147	9	its	its	PRON
ajbmeb-1016	147	10	operational	operational	ADJ
ajbmeb-1016	147	11	activity	activity	NOUN
ajbmeb-1016	147	12	a	a	DET
ajbmeb-1016	147	13	deficit	deficit	NOUN
ajbmeb-1016	147	14	of	of	ADP
ajbmeb-1016	147	15	about	about	ADP
ajbmeb-1016	147	16	(	(	PUNCT
ajbmeb-1016	147	17	111087	111087	NUM
ajbmeb-1016	147	18	)	)	PUNCT
ajbmeb-1016	147	19	million	million	NUM
ajbmeb-1016	147	20	dinars	dinar	NOUN
ajbmeb-1016	147	21	(	(	PUNCT
ajbmeb-1016	147	22	one	one	NUM
ajbmeb-1016	147	23	hundred	hundred	NUM
ajbmeb-1016	147	24	and	and	CCONJ
ajbmeb-1016	147	25	eleven	eleven	NUM
ajbmeb-1016	147	26	billion	billion	NUM
ajbmeb-1016	147	27	and	and	CCONJ
ajbmeb-1016	147	28	eighty	eighty	NUM
ajbmeb-1016	147	29	-	-	PUNCT
ajbmeb-1016	147	30	seven	seven	NUM
ajbmeb-1016	147	31	million	million	NUM
ajbmeb-1016	147	32	dinars	dinar	NOUN
ajbmeb-1016	147	33	)	)	PUNCT
ajbmeb-1016	147	34	and	and	CCONJ
ajbmeb-1016	147	35	a	a	DET
ajbmeb-1016	147	36	percentage	percentage	NOUN
ajbmeb-1016	147	37	increase	increase	NOUN
ajbmeb-1016	147	38	of	of	ADP
ajbmeb-1016	147	39	(	(	PUNCT
ajbmeb-1016	147	40	3649	3649	NUM
ajbmeb-1016	147	41	%	%	NOUN
ajbmeb-1016	147	42	)	)	PUNCT
ajbmeb-1016	147	43	over	over	ADP
ajbmeb-1016	147	44	the	the	DET
ajbmeb-1016	147	45	deficit	deficit	NOUN
ajbmeb-1016	147	46	achieved	achieve	VERB
ajbmeb-1016	147	47	in	in	ADP
ajbmeb-1016	147	48	the	the	DET
ajbmeb-1016	147	49	previous	previous	ADJ
ajbmeb-1016	147	50	year	year	NOUN
ajbmeb-1016	147	51	,	,	PUNCT
ajbmeb-1016	147	52	amounting	amount	VERB
ajbmeb-1016	147	53	to	to	ADP
ajbmeb-1016	147	54	about	about	ADP
ajbmeb-1016	147	55	(	(	PUNCT
ajbmeb-1016	147	56	2963	2963	NUM
ajbmeb-1016	147	57	)	)	SYM
ajbmeb-1016	147	58	million	million	NUM
ajbmeb-1016	147	59	dinars	dinar	NOUN
ajbmeb-1016	147	60	(	(	PUNCT
ajbmeb-1016	147	61	five	five	NUM
ajbmeb-1016	147	62	billion	billion	NUM
ajbmeb-1016	147	63	three	three	NUM
ajbmeb-1016	147	64	hundred	hundred	NUM
ajbmeb-1016	147	65	and	and	CCONJ
ajbmeb-1016	147	66	sixty	sixty	NUM
ajbmeb-1016	147	67	million	million	NUM
ajbmeb-1016	147	68	dinars	dinar	NOUN
ajbmeb-1016	147	69	)	)	PUNCT
ajbmeb-1016	147	70	.	.	PUNCT
ajbmeb-1016	147	71	)	)	PUNCT
ajbmeb-1016	148	1	the	the	DET
ajbmeb-1016	148	2	continued	continue	VERB
ajbmeb-1016	148	3	deficit	deficit	NOUN
ajbmeb-1016	148	4	is	be	AUX
ajbmeb-1016	148	5	due	due	ADJ
ajbmeb-1016	148	6	to	to	ADP
ajbmeb-1016	148	7	the	the	DET
ajbmeb-1016	148	8	increase	increase	NOUN
ajbmeb-1016	148	9	in	in	ADP
ajbmeb-1016	148	10	some	some	DET
ajbmeb-1016	148	11	operating	operating	NOUN
ajbmeb-1016	148	12	expenses	expense	NOUN
ajbmeb-1016	148	13	compared	compare	VERB
ajbmeb-1016	148	14	to	to	ADP
ajbmeb-1016	148	15	revenues	revenue	NOUN
ajbmeb-1016	148	16	,	,	PUNCT
ajbmeb-1016	148	17	as	as	SCONJ
ajbmeb-1016	148	18	shown	show	VERB
ajbmeb-1016	148	19	below	below	ADV
ajbmeb-1016	148	20	,	,	PUNCT
ajbmeb-1016	148	21	and	and	CCONJ
ajbmeb-1016	148	22	our	our	PRON
ajbmeb-1016	148	23	inquiry	inquiry	NOUN
ajbmeb-1016	148	24	no	no	INTJ
ajbmeb-1016	148	25	.	.	PUNCT
ajbmeb-1016	149	1	(	(	PUNCT
ajbmeb-1016	149	2	2	2	X
ajbmeb-1016	149	3	)	)	PUNCT
ajbmeb-1016	149	4	on	on	ADP
ajbmeb-1016	149	5	6/8/2022	6/8/2022	NUM
ajbmeb-1016	149	6	was	be	AUX
ajbmeb-1016	149	7	not	not	PART
ajbmeb-1016	149	8	answered	answer	VERB
ajbmeb-1016	149	9	until	until	ADP
ajbmeb-1016	149	10	the	the	DET
ajbmeb-1016	149	11	date	date	NOUN
ajbmeb-1016	149	12	of	of	ADP
ajbmeb-1016	149	13	preparing	prepare	VERB
ajbmeb-1016	149	14	the	the	DET
ajbmeb-1016	149	15	report	report	NOUN
ajbmeb-1016	149	16	:	:	PUNCT
ajbmeb-1016	149	17	accounting	accounting	NOUN
ajbmeb-1016	149	18	book	book	NOUN
ajbmeb-1016	149	19	number	number	NOUN
ajbmeb-1016	149	20	account	account	NOUN
ajbmeb-1016	149	21	name	name	NOUN
ajbmeb-1016	149	22	the	the	DET
ajbmeb-1016	149	23	year	year	NOUN
ajbmeb-1016	149	24	2016	2016	NUM
ajbmeb-1016	149	25	million	million	NUM
ajbmeb-1016	149	26	dinars	dinar	NOUN
ajbmeb-1016	149	27	the	the	DET
ajbmeb-1016	149	28	year	year	NOUN
ajbmeb-1016	149	29	2015	2015	NUM
ajbmeb-1016	149	30	million	million	NUM
ajbmeb-1016	149	31	dinars	dinar	NOUN
ajbmeb-1016	149	32	percentage	percentage	NOUN
ajbmeb-1016	149	33	change	change	NOUN
ajbmeb-1016	149	34	%	%	NOUN
ajbmeb-1016	149	35	31	31	NUM
ajbmeb-1016	149	36	salaries	salary	NOUN
ajbmeb-1016	149	37	and	and	CCONJ
ajbmeb-1016	149	38	wages	wage	NOUN
ajbmeb-1016	149	39	51343	51343	NUM
ajbmeb-1016	149	40	53228	53228	NUM
ajbmeb-1016	149	41	(	(	PUNCT
ajbmeb-1016	149	42	4	4	NUM
ajbmeb-1016	149	43	)	)	SYM
ajbmeb-1016	149	44	32	32	NUM
ajbmeb-1016	149	45	commodity	commodity	NOUN
ajbmeb-1016	149	46	supplies	supply	NOUN
ajbmeb-1016	149	47	335336	335336	NUM
ajbmeb-1016	149	48	254795	254795	NUM
ajbmeb-1016	149	49	32	32	NUM
ajbmeb-1016	149	50	33	33	NUM
ajbmeb-1016	149	51	service	service	NOUN
ajbmeb-1016	149	52	supplies	supply	NOUN
ajbmeb-1016	149	53	6372	6372	NUM
ajbmeb-1016	149	54	9911	9911	NUM
ajbmeb-1016	149	55	(	(	PUNCT
ajbmeb-1016	149	56	36	36	NUM
ajbmeb-1016	149	57	)	)	PUNCT
ajbmeb-1016	149	58	37	37	NUM
ajbmeb-1016	149	59	extinctions	extinction	NOUN
ajbmeb-1016	149	60	66070	66070	NUM
ajbmeb-1016	149	61	65963	65963	NUM
ajbmeb-1016	149	62	384	384	NUM
ajbmeb-1016	149	63	taxes	taxis	NOUN
ajbmeb-1016	149	64	and	and	CCONJ
ajbmeb-1016	149	65	fees	fee	NOUN
ajbmeb-1016	149	66	2	2	NUM
ajbmeb-1016	149	67	4	4	NUM
ajbmeb-1016	149	68	(	(	PUNCT
ajbmeb-1016	149	69	50	50	NUM
ajbmeb-1016	149	70	)	)	PUNCT
ajbmeb-1016	149	71	total	total	NOUN
ajbmeb-1016	149	72	459123	459123	NUM
ajbmeb-1016	149	73	383901	383901	NUM
ajbmeb-1016	149	74	20	20	NUM
ajbmeb-1016	149	75	4145	4145	NUM
ajbmeb-1016	149	76	taxes	taxis	NOUN
ajbmeb-1016	149	77	and	and	CCONJ
ajbmeb-1016	149	78	fees	fee	NOUN
ajbmeb-1016	149	79	348035	348035	NUM
ajbmeb-1016	149	80	380938	380938	NUM
ajbmeb-1016	149	81	(	(	PUNCT
ajbmeb-1016	149	82	9	9	NUM
ajbmeb-1016	149	83	)	)	PUNCT
ajbmeb-1016	149	84	american	american	ADJ
ajbmeb-1016	149	85	journal	journal	PROPN
ajbmeb-1016	149	86	of	of	ADP
ajbmeb-1016	149	87	business	business	NOUN
ajbmeb-1016	149	88	management	management	NOUN
ajbmeb-1016	149	89	,	,	PUNCT
ajbmeb-1016	149	90	economics	economic	NOUN
ajbmeb-1016	149	91	and	and	CCONJ
ajbmeb-1016	149	92	banking	banking	NOUN
ajbmeb-1016	149	93	volume	volume	NOUN
ajbmeb-1016	149	94	13	13	NUM
ajbmeb-1016	149	95	june	june	PROPN
ajbmeb-1016	149	96	,	,	PUNCT
ajbmeb-1016	149	97	2023	2023	NUM
ajbmeb-1016	149	98	p	p	NOUN
ajbmeb-1016	149	99	a	a	DET
ajbmeb-1016	149	100	g	g	NOUN
ajbmeb-1016	149	101	e	e	NOUN
ajbmeb-1016	149	102	|	|	ADV
ajbmeb-1016	149	103	136	136	NUM
ajbmeb-1016	149	104	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1016	150	1	this	this	DET
ajbmeb-1016	150	2	height	height	NOUN
ajbmeb-1016	150	3	is	be	AUX
ajbmeb-1016	150	4	focused	focus	VERB
ajbmeb-1016	150	5	on	on	ADP
ajbmeb-1016	150	6	the	the	DET
ajbmeb-1016	150	7	following	following	NOUN
ajbmeb-1016	150	8	:	:	PUNCT
ajbmeb-1016	150	9	(	(	PUNCT
ajbmeb-1016	150	10	1	1	X
ajbmeb-1016	150	11	)	)	PUNCT
ajbmeb-1016	150	12	the	the	DET
ajbmeb-1016	150	13	increase	increase	NOUN
ajbmeb-1016	150	14	in	in	ADP
ajbmeb-1016	150	15	commodity	commodity	NOUN
ajbmeb-1016	150	16	supplies	supply	NOUN
ajbmeb-1016	150	17	by	by	ADP
ajbmeb-1016	150	18	the	the	DET
ajbmeb-1016	150	19	amount	amount	NOUN
ajbmeb-1016	150	20	of	of	ADP
ajbmeb-1016	150	21	(	(	PUNCT
ajbmeb-1016	150	22	80542	80542	NUM
ajbmeb-1016	150	23	)	)	PUNCT
ajbmeb-1016	150	24	million	million	NUM
ajbmeb-1016	150	25	dinars	dinar	NOUN
ajbmeb-1016	150	26	(	(	PUNCT
ajbmeb-1016	150	27	eighty	eighty	NUM
ajbmeb-1016	150	28	billion	billion	NUM
ajbmeb-1016	150	29	five	five	NUM
ajbmeb-1016	150	30	hundred	hundred	NUM
ajbmeb-1016	150	31	and	and	CCONJ
ajbmeb-1016	150	32	forty	forty	NUM
ajbmeb-1016	150	33	-	-	PUNCT
ajbmeb-1016	150	34	two	two	NUM
ajbmeb-1016	150	35	million	million	NUM
ajbmeb-1016	150	36	dinars	dinar	NOUN
ajbmeb-1016	150	37	)	)	PUNCT
ajbmeb-1016	150	38	,	,	PUNCT
ajbmeb-1016	150	39	the	the	DET
ajbmeb-1016	150	40	increase	increase	NOUN
ajbmeb-1016	150	41	concentrated	concentrate	VERB
ajbmeb-1016	150	42	in	in	ADP
ajbmeb-1016	150	43	my	my	PRON
ajbmeb-1016	150	44	account	account	NOUN
ajbmeb-1016	150	45	(	(	PUNCT
ajbmeb-1016	150	46	raw	raw	ADJ
ajbmeb-1016	150	47	materials	material	NOUN
ajbmeb-1016	150	48	and	and	CCONJ
ajbmeb-1016	150	49	raw	raw	ADJ
ajbmeb-1016	150	50	materials	material	NOUN
ajbmeb-1016	150	51	)	)	PUNCT
ajbmeb-1016	150	52	to	to	PART
ajbmeb-1016	150	53	increase	increase	VERB
ajbmeb-1016	150	54	operating	operating	NOUN
ajbmeb-1016	150	55	fuel	fuel	NOUN
ajbmeb-1016	150	56	expenses	expense	NOUN
ajbmeb-1016	150	57	for	for	ADP
ajbmeb-1016	150	58	the	the	DET
ajbmeb-1016	150	59	operation	operation	NOUN
ajbmeb-1016	150	60	of	of	ADP
ajbmeb-1016	150	61	most	most	ADJ
ajbmeb-1016	150	62	of	of	ADP
ajbmeb-1016	150	63	the	the	DET
ajbmeb-1016	150	64	generating	generate	VERB
ajbmeb-1016	150	65	units	unit	NOUN
ajbmeb-1016	150	66	and	and	CCONJ
ajbmeb-1016	150	67	the	the	DET
ajbmeb-1016	150	68	directorate	directorate	NOUN
ajbmeb-1016	150	69	’s	’s	PART
ajbmeb-1016	150	70	response	response	NOUN
ajbmeb-1016	150	71	to	to	ADP
ajbmeb-1016	150	72	our	our	PRON
ajbmeb-1016	150	73	inquiry	inquiry	NOUN
ajbmeb-1016	151	1	no	no	INTJ
ajbmeb-1016	151	2	.	.	PUNCT
ajbmeb-1016	152	1	(	(	PUNCT
ajbmeb-1016	152	2	2	2	NUM
ajbmeb-1016	152	3	)	)	PUNCT
ajbmeb-1016	152	4	on	on	ADP
ajbmeb-1016	152	5	6/8/	6/8/	NOUN
ajbmeb-1016	152	6	2022	2022	NUM
ajbmeb-1016	152	7	due	due	ADP
ajbmeb-1016	152	8	to	to	ADP
ajbmeb-1016	152	9	(	(	PUNCT
ajbmeb-1016	152	10	the	the	DET
ajbmeb-1016	152	11	increase	increase	NOUN
ajbmeb-1016	152	12	in	in	ADP
ajbmeb-1016	152	13	the	the	DET
ajbmeb-1016	152	14	production	production	NOUN
ajbmeb-1016	152	15	of	of	ADP
ajbmeb-1016	152	16	electric	electric	ADJ
ajbmeb-1016	152	17	energy	energy	NOUN
ajbmeb-1016	152	18	for	for	ADP
ajbmeb-1016	152	19	the	the	DET
ajbmeb-1016	152	20	year	year	NOUN
ajbmeb-1016	152	21	2016	2016	NUM
ajbmeb-1016	152	22	,	,	PUNCT
ajbmeb-1016	152	23	which	which	PRON
ajbmeb-1016	152	24	amounted	amount	VERB
ajbmeb-1016	152	25	to	to	ADP
ajbmeb-1016	152	26	(	(	PUNCT
ajbmeb-1016	152	27	16,992,521	16,992,521	NUM
ajbmeb-1016	152	28	)	)	PUNCT
ajbmeb-1016	152	29	gigawatts	gigawatt	NOUN
ajbmeb-1016	152	30	per	per	ADP
ajbmeb-1016	152	31	hour	hour	NOUN
ajbmeb-1016	152	32	over	over	ADP
ajbmeb-1016	152	33	the	the	DET
ajbmeb-1016	152	34	production	production	NOUN
ajbmeb-1016	152	35	of	of	ADP
ajbmeb-1016	152	36	the	the	DET
ajbmeb-1016	152	37	year	year	NOUN
ajbmeb-1016	152	38	2015	2015	NUM
ajbmeb-1016	152	39	,	,	PUNCT
ajbmeb-1016	152	40	which	which	PRON
ajbmeb-1016	152	41	amounted	amount	VERB
ajbmeb-1016	152	42	to	to	ADP
ajbmeb-1016	152	43	(	(	PUNCT
ajbmeb-1016	152	44	11,606925	11,606925	NUM
ajbmeb-1016	152	45	)	)	PUNCT
ajbmeb-1016	152	46	megawatts	megawatt	NOUN
ajbmeb-1016	152	47	per	per	ADP
ajbmeb-1016	152	48	hour	hour	NOUN
ajbmeb-1016	152	49	.	.	PUNCT
ajbmeb-1016	153	1	(	(	PUNCT
ajbmeb-1016	153	2	the	the	DET
ajbmeb-1016	153	3	decrease	decrease	NOUN
ajbmeb-1016	153	4	in	in	ADP
ajbmeb-1016	153	5	the	the	DET
ajbmeb-1016	153	6	sale	sale	NOUN
ajbmeb-1016	153	7	price	price	NOUN
ajbmeb-1016	153	8	of	of	ADP
ajbmeb-1016	153	9	the	the	DET
ajbmeb-1016	153	10	electric	electric	PROPN
ajbmeb-1016	153	11	power	power	NOUN
ajbmeb-1016	153	12	unit	unit	NOUN
ajbmeb-1016	153	13	(	(	PUNCT
ajbmeb-1016	153	14	megawatt	megawatt	NOUN
ajbmeb-1016	153	15	/	/	SYM
ajbmeb-1016	153	16	hour	hour	NOUN
ajbmeb-1016	153	17	)	)	PUNCT
ajbmeb-1016	153	18	produced	produce	VERB
ajbmeb-1016	153	19	in	in	ADP
ajbmeb-1016	153	20	the	the	DET
ajbmeb-1016	153	21	directorate	directorate	NOUN
ajbmeb-1016	153	22	’s	’s	PART
ajbmeb-1016	153	23	stations	station	NOUN
ajbmeb-1016	153	24	amounting	amount	VERB
ajbmeb-1016	153	25	to	to	ADP
ajbmeb-1016	153	26	(	(	PUNCT
ajbmeb-1016	153	27	17866	17866	NUM
ajbmeb-1016	153	28	)	)	PUNCT
ajbmeb-1016	153	29	dinars	dinar	NOUN
ajbmeb-1016	153	30	(	(	PUNCT
ajbmeb-1016	153	31	seventeen	seventeen	NUM
ajbmeb-1016	153	32	thousand	thousand	NUM
ajbmeb-1016	153	33	eight	eight	NUM
ajbmeb-1016	153	34	hundred	hundred	NUM
ajbmeb-1016	153	35	and	and	CCONJ
ajbmeb-1016	153	36	sixty	sixty	NUM
ajbmeb-1016	153	37	-	-	PUNCT
ajbmeb-1016	153	38	six	six	NUM
ajbmeb-1016	153	39	dinars	dinar	NOUN
ajbmeb-1016	153	40	)	)	PUNCT
ajbmeb-1016	153	41	per	per	ADP
ajbmeb-1016	153	42	(	(	PUNCT
ajbmeb-1016	153	43	megawatt	megawatt	NOUN
ajbmeb-1016	153	44	/	/	SYM
ajbmeb-1016	153	45	hour	hour	NOUN
ajbmeb-1016	153	46	)	)	PUNCT
ajbmeb-1016	153	47	in	in	ADP
ajbmeb-1016	153	48	the	the	DET
ajbmeb-1016	153	49	year	year	NOUN
ajbmeb-1016	153	50	2016	2016	NUM
ajbmeb-1016	153	51	by	by	ADP
ajbmeb-1016	153	52	(	(	PUNCT
ajbmeb-1016	153	53	100	100	NUM
ajbmeb-1016	153	54	%	%	NOUN
ajbmeb-1016	153	55	)	)	PUNCT
ajbmeb-1016	153	56	from	from	ADP
ajbmeb-1016	153	57	the	the	DET
ajbmeb-1016	153	58	selling	selling	NOUN
ajbmeb-1016	153	59	price	price	NOUN
ajbmeb-1016	153	60	for	for	ADP
ajbmeb-1016	153	61	the	the	DET
ajbmeb-1016	153	62	year	year	NOUN
ajbmeb-1016	153	63	the	the	DET
ajbmeb-1016	153	64	previous	previous	ADJ
ajbmeb-1016	153	65	amount	amount	NOUN
ajbmeb-1016	153	66	is	be	AUX
ajbmeb-1016	153	67	(	(	PUNCT
ajbmeb-1016	153	68	26785	26785	NUM
ajbmeb-1016	153	69	)	)	PUNCT
ajbmeb-1016	153	70	dinars	dinar	NOUN
ajbmeb-1016	153	71	(	(	PUNCT
ajbmeb-1016	153	72	twenty	twenty	NUM
ajbmeb-1016	153	73	-	-	PUNCT
ajbmeb-1016	153	74	six	six	NUM
ajbmeb-1016	153	75	thousand	thousand	NUM
ajbmeb-1016	153	76	dinars	dinar	NOUN
ajbmeb-1016	153	77	,	,	PUNCT
ajbmeb-1016	153	78	seven	seven	NUM
ajbmeb-1016	153	79	hundred	hundred	NUM
ajbmeb-1016	153	80	and	and	CCONJ
ajbmeb-1016	153	81	eighty	eighty	NUM
ajbmeb-1016	153	82	-	-	PUNCT
ajbmeb-1016	153	83	five	five	NUM
ajbmeb-1016	153	84	dinars	dinar	NOUN
ajbmeb-1016	153	85	)	)	PUNCT
ajbmeb-1016	153	86	for	for	ADP
ajbmeb-1016	153	87	(	(	PUNCT
ajbmeb-1016	153	88	megawatt	megawatt	NOUN
ajbmeb-1016	153	89	the	the	DET
ajbmeb-1016	153	90	regulated	regulated	ADJ
ajbmeb-1016	153	91	entity	entity	NOUN
ajbmeb-1016	153	92	’s	’s	PART
ajbmeb-1016	153	93	response	response	NOUN
ajbmeb-1016	153	94	to	to	ADP
ajbmeb-1016	153	95	:	:	PUNCT
ajbmeb-1016	153	96	first	first	ADV
ajbmeb-1016	153	97	:	:	PUNCT
ajbmeb-1016	153	98	1the	1the	NUM
ajbmeb-1016	153	99	increase	increase	NOUN
ajbmeb-1016	153	100	in	in	ADP
ajbmeb-1016	153	101	commodity	commodity	NOUN
ajbmeb-1016	153	102	requirements	requirement	NOUN
ajbmeb-1016	153	103	and	and	CCONJ
ajbmeb-1016	153	104	the	the	DET
ajbmeb-1016	153	105	increase	increase	NOUN
ajbmeb-1016	153	106	in	in	ADP
ajbmeb-1016	153	107	spent	spend	VERB
ajbmeb-1016	153	108	fuel	fuel	NOUN
ajbmeb-1016	153	109	is	be	AUX
ajbmeb-1016	153	110	the	the	DET
ajbmeb-1016	153	111	result	result	NOUN
ajbmeb-1016	153	112	of	of	ADP
ajbmeb-1016	153	113	the	the	DET
ajbmeb-1016	153	114	increase	increase	NOUN
ajbmeb-1016	153	115	in	in	ADP
ajbmeb-1016	153	116	exported	export	VERB
ajbmeb-1016	153	117	energy	energy	NOUN
ajbmeb-1016	153	118	,	,	PUNCT
ajbmeb-1016	153	119	which	which	PRON
ajbmeb-1016	153	120	increased	increase	VERB
ajbmeb-1016	153	121	from	from	ADP
ajbmeb-1016	153	122	(	(	PUNCT
ajbmeb-1016	153	123	11606925	11606925	NUM
ajbmeb-1016	153	124	)	)	PUNCT
ajbmeb-1016	153	125	(	(	PUNCT
ajbmeb-1016	153	126	m.w	m.w	PROPN
ajbmeb-1016	153	127	h	h	NOUN
ajbmeb-1016	153	128	)	)	PUNCT
ajbmeb-1016	153	129	for	for	ADP
ajbmeb-1016	153	130	the	the	DET
ajbmeb-1016	153	131	year	year	NOUN
ajbmeb-1016	153	132	2016	2016	NUM
ajbmeb-1016	153	133	.	.	PUNCT
ajbmeb-1016	154	1	2the	2the	PRON
ajbmeb-1016	154	2	decrease	decrease	NOUN
ajbmeb-1016	154	3	in	in	ADP
ajbmeb-1016	154	4	the	the	DET
ajbmeb-1016	154	5	selling	selling	NOUN
ajbmeb-1016	154	6	price	price	NOUN
ajbmeb-1016	154	7	as	as	ADP
ajbmeb-1016	154	8	a	a	DET
ajbmeb-1016	154	9	result	result	NOUN
ajbmeb-1016	154	10	of	of	ADP
ajbmeb-1016	154	11	receiving	receive	VERB
ajbmeb-1016	154	12	grants	grant	NOUN
ajbmeb-1016	154	13	from	from	ADP
ajbmeb-1016	154	14	the	the	DET
ajbmeb-1016	154	15	ministry	ministry	PROPN
ajbmeb-1016	154	16	of	of	ADP
ajbmeb-1016	154	17	finance	finance	PROPN
ajbmeb-1016	154	18	for	for	ADP
ajbmeb-1016	154	19	salaries	salary	NOUN
ajbmeb-1016	154	20	,	,	PUNCT
ajbmeb-1016	154	21	the	the	DET
ajbmeb-1016	154	22	payment	payment	NOUN
ajbmeb-1016	154	23	of	of	ADP
ajbmeb-1016	154	24	(	(	PUNCT
ajbmeb-1016	154	25	64	64	NUM
ajbmeb-1016	154	26	billion	billion	NUM
ajbmeb-1016	154	27	)	)	PUNCT
ajbmeb-1016	154	28	to	to	ADP
ajbmeb-1016	154	29	the	the	DET
ajbmeb-1016	154	30	ministry	ministry	PROPN
ajbmeb-1016	154	31	of	of	ADP
ajbmeb-1016	154	32	oil	oil	NOUN
ajbmeb-1016	154	33	for	for	ADP
ajbmeb-1016	154	34	spent	spend	VERB
ajbmeb-1016	154	35	fuel	fuel	NOUN
ajbmeb-1016	154	36	according	accord	VERB
ajbmeb-1016	154	37	to	to	ADP
ajbmeb-1016	154	38	the	the	DET
ajbmeb-1016	154	39	ministry	ministry	NOUN
ajbmeb-1016	154	40	’s	’s	PART
ajbmeb-1016	154	41	letter	letter	NOUN
ajbmeb-1016	154	42	no	no	INTJ
ajbmeb-1016	154	43	.	.	PUNCT
ajbmeb-1016	155	1	(	(	PUNCT
ajbmeb-1016	155	2	3227	3227	NUM
ajbmeb-1016	155	3	)	)	PUNCT
ajbmeb-1016	155	4	on	on	ADP
ajbmeb-1016	155	5	16/1/2017	16/1/2017	NUM
ajbmeb-1016	155	6	.	.	PUNCT
ajbmeb-1016	156	1	control	control	NOUN
ajbmeb-1016	156	2	risks	risk	NOUN
ajbmeb-1016	156	3	:	:	PUNCT
ajbmeb-1016	156	4	the	the	DET
ajbmeb-1016	156	5	directorate	directorate	NOUN
ajbmeb-1016	156	6	achieved	achieve	VERB
ajbmeb-1016	156	7	a	a	DET
ajbmeb-1016	156	8	deficit	deficit	NOUN
ajbmeb-1016	156	9	in	in	ADP
ajbmeb-1016	156	10	its	its	PRON
ajbmeb-1016	156	11	operational	operational	ADJ
ajbmeb-1016	156	12	activity/	activity/	NUM
ajbmeb-1016	156	13	hour	hour	NOUN
ajbmeb-1016	156	14	)	)	PUNCT
ajbmeb-1016	156	15	and	and	CCONJ
ajbmeb-1016	156	16	the	the	DET
ajbmeb-1016	156	17	directorate	directorate	NOUN
ajbmeb-1016	156	18	answered	answer	VERB
ajbmeb-1016	156	19	our	our	PRON
ajbmeb-1016	156	20	inquiry	inquiry	NOUN
ajbmeb-1016	156	21	no	no	INTJ
ajbmeb-1016	156	22	.	.	PUNCT
ajbmeb-1016	157	1	(	(	PUNCT
ajbmeb-1016	157	2	2	2	X
ajbmeb-1016	157	3	)	)	PUNCT
ajbmeb-1016	157	4	on	on	ADP
ajbmeb-1016	157	5	6/8/2022	6/8/2022	NUM
ajbmeb-1016	157	6	due	due	ADP
ajbmeb-1016	157	7	to	to	ADP
ajbmeb-1016	157	8	(	(	PUNCT
ajbmeb-1016	157	9	receiving	receive	VERB
ajbmeb-1016	157	10	grants	grant	NOUN
ajbmeb-1016	157	11	from	from	ADP
ajbmeb-1016	157	12	the	the	DET
ajbmeb-1016	157	13	ministry	ministry	PROPN
ajbmeb-1016	157	14	of	of	ADP
ajbmeb-1016	157	15	finance	finance	PROPN
ajbmeb-1016	157	16	.	.	PUNCT
ajbmeb-1016	158	1	reducing	reduce	VERB
ajbmeb-1016	158	2	risks	risk	NOUN
ajbmeb-1016	158	3	to	to	PART
ajbmeb-1016	158	4	achieve	achieve	VERB
ajbmeb-1016	158	5	quality	quality	NOUN
ajbmeb-1016	158	6	:	:	PUNCT
ajbmeb-1016	158	7	the	the	DET
ajbmeb-1016	158	8	sai	sai	NOUN
ajbmeb-1016	158	9	must	must	AUX
ajbmeb-1016	158	10	ensure	ensure	VERB
ajbmeb-1016	158	11	that	that	SCONJ
ajbmeb-1016	158	12	the	the	DET
ajbmeb-1016	158	13	entire	entire	ADJ
ajbmeb-1016	158	14	audit	audit	NOUN
ajbmeb-1016	158	15	team	team	NOUN
ajbmeb-1016	158	16	has	have	VERB
ajbmeb-1016	158	17	the	the	DET
ajbmeb-1016	158	18	necessary	necessary	ADJ
ajbmeb-1016	158	19	professional	professional	ADJ
ajbmeb-1016	158	20	competence	competence	NOUN
ajbmeb-1016	158	21	to	to	PART
ajbmeb-1016	158	22	perform	perform	VERB
ajbmeb-1016	158	23	the	the	DET
ajbmeb-1016	158	24	audit	audit	NOUN
ajbmeb-1016	158	25	mission	mission	NOUN
ajbmeb-1016	158	26	.	.	PUNCT
ajbmeb-1016	159	1	the	the	DET
ajbmeb-1016	159	2	sai	sai	PROPN
ajbmeb-1016	159	3	needs	need	VERB
ajbmeb-1016	159	4	to	to	PART
ajbmeb-1016	159	5	appoint	appoint	VERB
ajbmeb-1016	159	6	staff	staff	NOUN
ajbmeb-1016	159	7	with	with	ADP
ajbmeb-1016	159	8	appropriate	appropriate	ADJ
ajbmeb-1016	159	9	qualifications	qualification	NOUN
ajbmeb-1016	159	10	,	,	PUNCT
ajbmeb-1016	159	11	develop	develop	VERB
ajbmeb-1016	159	12	and	and	CCONJ
ajbmeb-1016	159	13	train	train	NOUN
ajbmeb-1016	159	14	staff	staff	NOUN
ajbmeb-1016	159	15	,	,	PUNCT
ajbmeb-1016	159	16	prepare	prepare	VERB
ajbmeb-1016	159	17	manuals	manual	NOUN
ajbmeb-1016	159	18	and	and	CCONJ
ajbmeb-1016	159	19	other	other	ADJ
ajbmeb-1016	159	20	written	write	VERB
ajbmeb-1016	159	21	instructions	instruction	NOUN
ajbmeb-1016	159	22	and	and	CCONJ
ajbmeb-1016	159	23	instructions	instruction	NOUN
ajbmeb-1016	159	24	related	relate	VERB
ajbmeb-1016	159	25	to	to	ADP
ajbmeb-1016	159	26	conducting	conduct	VERB
ajbmeb-1016	159	27	audit	audit	NOUN
ajbmeb-1016	159	28	missions	mission	NOUN
ajbmeb-1016	159	29	,	,	PUNCT
ajbmeb-1016	159	30	allocate	allocate	VERB
ajbmeb-1016	159	31	adequate	adequate	ADJ
ajbmeb-1016	159	32	and	and	CCONJ
ajbmeb-1016	159	33	appropriate	appropriate	ADJ
ajbmeb-1016	159	34	resources	resource	NOUN
ajbmeb-1016	159	35	.	.	PUNCT
ajbmeb-1016	160	1	the	the	DET
ajbmeb-1016	160	2	sai	sai	PROPN
ajbmeb-1016	160	3	must	must	AUX
ajbmeb-1016	160	4	also	also	ADV
ajbmeb-1016	160	5	arrange	arrange	VERB
ajbmeb-1016	160	6	for	for	SCONJ
ajbmeb-1016	160	7	auditors	auditor	NOUN
ajbmeb-1016	160	8	to	to	PART
ajbmeb-1016	160	9	maintain	maintain	VERB
ajbmeb-1016	160	10	their	their	PRON
ajbmeb-1016	160	11	professional	professional	ADJ
ajbmeb-1016	160	12	competence	competence	NOUN
ajbmeb-1016	160	13	through	through	ADP
ajbmeb-1016	160	14	continuing	continue	VERB
ajbmeb-1016	160	15	professional	professional	ADJ
ajbmeb-1016	160	16	development	development	NOUN
ajbmeb-1016	160	17	.	.	PUNCT
ajbmeb-1016	161	1	loans	loan	NOUN
ajbmeb-1016	161	2	1the	1the	ADJ
ajbmeb-1016	161	3	balance	balance	NOUN
ajbmeb-1016	161	4	of	of	ADP
ajbmeb-1016	161	5	the	the	DET
ajbmeb-1016	161	6	long	long	ADJ
ajbmeb-1016	161	7	-	-	PUNCT
ajbmeb-1016	161	8	term	term	NOUN
ajbmeb-1016	161	9	loans	loan	NOUN
ajbmeb-1016	161	10	received	receive	VERB
ajbmeb-1016	161	11	account	account	NOUN
ajbmeb-1016	161	12	amounting	amount	VERB
ajbmeb-1016	161	13	to	to	ADP
ajbmeb-1016	161	14	(	(	PUNCT
ajbmeb-1016	161	15	332563	332563	NUM
ajbmeb-1016	161	16	)	)	PUNCT
ajbmeb-1016	161	17	million	million	NUM
ajbmeb-1016	161	18	dinars	dinar	NOUN
ajbmeb-1016	161	19	(	(	PUNCT
ajbmeb-1016	161	20	three	three	NUM
ajbmeb-1016	161	21	hundred	hundred	NUM
ajbmeb-1016	161	22	and	and	CCONJ
ajbmeb-1016	161	23	thirty	thirty	NUM
ajbmeb-1016	161	24	-	-	PUNCT
ajbmeb-1016	161	25	two	two	NUM
ajbmeb-1016	161	26	billion	billion	NUM
ajbmeb-1016	161	27	five	five	NUM
ajbmeb-1016	161	28	hundred	hundred	NUM
ajbmeb-1016	161	29	and	and	CCONJ
ajbmeb-1016	161	30	sixty	sixty	NUM
ajbmeb-1016	161	31	-	-	PUNCT
ajbmeb-1016	161	32	three	three	NUM
ajbmeb-1016	161	33	million	million	NUM
ajbmeb-1016	161	34	dinars	dinar	NOUN
ajbmeb-1016	161	35	)	)	PUNCT
ajbmeb-1016	161	36	as	as	ADP
ajbmeb-1016	161	37	of	of	ADP
ajbmeb-1016	161	38	12/31/2016	12/31/2016	NUM
ajbmeb-1016	161	39	still	still	ADV
ajbmeb-1016	161	40	exceeded	exceed	VERB
ajbmeb-1016	161	41	the	the	DET
ajbmeb-1016	161	42	balance	balance	NOUN
ajbmeb-1016	161	43	of	of	ADP
ajbmeb-1016	161	44	the	the	DET
ajbmeb-1016	161	45	paid	pay	VERB
ajbmeb-1016	161	46	-	-	PUNCT
ajbmeb-1016	161	47	up	up	ADP
ajbmeb-1016	161	48	capital	capital	NOUN
ajbmeb-1016	161	49	account	account	NOUN
ajbmeb-1016	161	50	amounting	amount	VERB
ajbmeb-1016	161	51	to	to	ADP
ajbmeb-1016	161	52	(	(	PUNCT
ajbmeb-1016	161	53	629	629	NUM
ajbmeb-1016	161	54	)	)	SYM
ajbmeb-1016	161	55	million	million	NUM
ajbmeb-1016	161	56	dinars	dinar	NOUN
ajbmeb-1016	161	57	(	(	PUNCT
ajbmeb-1016	161	58	six	six	NUM
ajbmeb-1016	161	59	hundred	hundred	NUM
ajbmeb-1016	161	60	and	and	CCONJ
ajbmeb-1016	161	61	twenty	twenty	NUM
ajbmeb-1016	161	62	-	-	PUNCT
ajbmeb-1016	161	63	nine	nine	NUM
ajbmeb-1016	161	64	million	million	NUM
ajbmeb-1016	161	65	dinars	dinar	NOUN
ajbmeb-1016	161	66	)	)	PUNCT
ajbmeb-1016	161	67	on	on	ADP
ajbmeb-1016	161	68	the	the	DET
ajbmeb-1016	161	69	same	same	ADJ
ajbmeb-1016	161	70	date	date	NOUN
ajbmeb-1016	161	71	at	at	ADP
ajbmeb-1016	161	72	a	a	DET
ajbmeb-1016	161	73	rate	rate	NOUN
ajbmeb-1016	161	74	of	of	ADP
ajbmeb-1016	161	75	(	(	PUNCT
ajbmeb-1016	161	76	52772	52772	NUM
ajbmeb-1016	161	77	%	%	NOUN
ajbmeb-1016	161	78	)	)	PUNCT
ajbmeb-1016	161	79	,	,	PUNCT
ajbmeb-1016	161	80	contrary	contrary	ADV
ajbmeb-1016	161	81	to	to	ADP
ajbmeb-1016	161	82	the	the	DET
ajbmeb-1016	161	83	provisions	provision	NOUN
ajbmeb-1016	161	84	of	of	ADP
ajbmeb-1016	161	85	article	article	NOUN
ajbmeb-1016	161	86	(	(	PUNCT
ajbmeb-1016	161	87	17	17	NUM
ajbmeb-1016	161	88	)	)	PUNCT
ajbmeb-1016	161	89	of	of	ADP
ajbmeb-1016	161	90	the	the	DET
ajbmeb-1016	161	91	public	public	ADJ
ajbmeb-1016	161	92	companies	company	NOUN
ajbmeb-1016	161	93	law	law	VERB
ajbmeb-1016	161	94	no	no	INTJ
ajbmeb-1016	161	95	.	.	PUNCT
ajbmeb-1016	162	1	(	(	PUNCT
ajbmeb-1016	162	2	22	22	NUM
ajbmeb-1016	162	3	)	)	PUNCT
ajbmeb-1016	162	4	for	for	ADP
ajbmeb-1016	162	5	the	the	DET
ajbmeb-1016	162	6	year	year	NOUN
ajbmeb-1016	162	7	/	/	SYM
ajbmeb-1016	162	8	1997	1997	NUM
ajbmeb-1016	162	9	(	(	PUNCT
ajbmeb-1016	162	10	amended	amend	VERB
ajbmeb-1016	162	11	)	)	PUNCT
ajbmeb-1016	162	12	,	,	PUNCT
ajbmeb-1016	162	13	which	which	PRON
ajbmeb-1016	162	14	stipulates	stipulate	VERB
ajbmeb-1016	162	15	(	(	PUNCT
ajbmeb-1016	162	16	for	for	ADP
ajbmeb-1016	162	17	the	the	DET
ajbmeb-1016	162	18	company	company	NOUN
ajbmeb-1016	162	19	for	for	ADP
ajbmeb-1016	162	20	borrowing	borrowing	NOUN
ajbmeb-1016	162	21	or	or	CCONJ
ajbmeb-1016	162	22	obtaining	obtain	VERB
ajbmeb-1016	162	23	funds	fund	NOUN
ajbmeb-1016	162	24	to	to	PART
ajbmeb-1016	162	25	finance	finance	VERB
ajbmeb-1016	162	26	its	its	PRON
ajbmeb-1016	162	27	activities	activity	NOUN
ajbmeb-1016	162	28	from	from	ADP
ajbmeb-1016	162	29	financial	financial	ADJ
ajbmeb-1016	162	30	institutions	institution	NOUN
ajbmeb-1016	162	31	and	and	CCONJ
ajbmeb-1016	162	32	public	public	ADJ
ajbmeb-1016	162	33	companies	company	NOUN
ajbmeb-1016	162	34	under	under	ADP
ajbmeb-1016	162	35	contracts	contract	NOUN
ajbmeb-1016	162	36	and	and	CCONJ
ajbmeb-1016	162	37	conditions	condition	NOUN
ajbmeb-1016	162	38	an	an	DET
ajbmeb-1016	162	39	agreement	agreement	NOUN
ajbmeb-1016	162	40	on	on	ADP
ajbmeb-1016	162	41	it	it	PRON
ajbmeb-1016	162	42	not	not	PART
ajbmeb-1016	162	43	exceeding	exceed	VERB
ajbmeb-1016	162	44	(	(	PUNCT
ajbmeb-1016	162	45	50	50	NUM
ajbmeb-1016	162	46	%	%	NOUN
ajbmeb-1016	162	47	)	)	PUNCT
ajbmeb-1016	162	48	of	of	ADP
ajbmeb-1016	162	49	its	its	PRON
ajbmeb-1016	162	50	paid	pay	VERB
ajbmeb-1016	162	51	-	-	PUNCT
ajbmeb-1016	162	52	up	up	ADP
ajbmeb-1016	162	53	capital	capital	NOUN
ajbmeb-1016	162	54	)	)	PUNCT
ajbmeb-1016	162	55	and	and	CCONJ
ajbmeb-1016	162	56	our	our	PRON
ajbmeb-1016	162	57	inquiry	inquiry	NOUN
ajbmeb-1016	162	58	no	no	INTJ
ajbmeb-1016	162	59	.	.	PUNCT
ajbmeb-1016	163	1	(	(	PUNCT
ajbmeb-1016	163	2	22	22	NUM
ajbmeb-1016	163	3	)	)	PUNCT
ajbmeb-1016	163	4	on	on	ADP
ajbmeb-1016	163	5	9/6/2022	9/6/2022	NUM
ajbmeb-1016	163	6	was	be	AUX
ajbmeb-1016	163	7	not	not	PART
ajbmeb-1016	163	8	answered	answer	VERB
ajbmeb-1016	163	9	until	until	ADP
ajbmeb-1016	163	10	the	the	DET
ajbmeb-1016	163	11	date	date	NOUN
ajbmeb-1016	163	12	of	of	ADP
ajbmeb-1016	163	13	preparing	prepare	VERB
ajbmeb-1016	163	14	the	the	DET
ajbmeb-1016	163	15	report	report	NOUN
ajbmeb-1016	163	16	.	.	PUNCT
ajbmeb-1016	164	1	which	which	PRON
ajbmeb-1016	164	2	requires	require	VERB
ajbmeb-1016	164	3	an	an	DET
ajbmeb-1016	164	4	increase	increase	NOUN
ajbmeb-1016	164	5	in	in	ADP
ajbmeb-1016	164	6	the	the	DET
ajbmeb-1016	164	7	paid	pay	VERB
ajbmeb-1016	164	8	-	-	PUNCT
ajbmeb-1016	164	9	up	up	ADP
ajbmeb-1016	164	10	capital	capital	NOUN
ajbmeb-1016	164	11	and	and	CCONJ
ajbmeb-1016	164	12	the	the	DET
ajbmeb-1016	164	13	liquidation	liquidation	NOUN
ajbmeb-1016	164	14	of	of	ADP
ajbmeb-1016	164	15	the	the	DET
ajbmeb-1016	164	16	loan	loan	NOUN
ajbmeb-1016	164	17	balance	balance	NOUN
ajbmeb-1016	164	18	in	in	ADP
ajbmeb-1016	164	19	implementation	implementation	NOUN
ajbmeb-1016	164	20	of	of	ADP
ajbmeb-1016	164	21	the	the	DET
ajbmeb-1016	164	22	provisions	provision	NOUN
ajbmeb-1016	164	23	of	of	ADP
ajbmeb-1016	164	24	the	the	DET
ajbmeb-1016	164	25	article	article	NOUN
ajbmeb-1016	164	26	mentioned	mention	VERB
ajbmeb-1016	164	27	above	above	ADV
ajbmeb-1016	164	28	.	.	PUNCT
ajbmeb-1016	165	1	the	the	DET
ajbmeb-1016	165	2	response	response	NOUN
ajbmeb-1016	165	3	of	of	ADP
ajbmeb-1016	165	4	the	the	DET
ajbmeb-1016	165	5	audited	audit	VERB
ajbmeb-1016	165	6	entity	entity	NOUN
ajbmeb-1016	165	7	to	to	ADP
ajbmeb-1016	165	8	:	:	PUNCT
ajbmeb-1016	165	9	1we	1we	ADJ
ajbmeb-1016	165	10	inform	inform	VERB
ajbmeb-1016	165	11	you	you	PRON
ajbmeb-1016	165	12	that	that	SCONJ
ajbmeb-1016	165	13	the	the	DET
ajbmeb-1016	165	14	amount	amount	NOUN
ajbmeb-1016	165	15	of	of	ADP
ajbmeb-1016	165	16	the	the	DET
ajbmeb-1016	165	17	loans	loan	NOUN
ajbmeb-1016	165	18	,	,	PUNCT
ajbmeb-1016	165	19	according	accord	VERB
ajbmeb-1016	165	20	to	to	ADP
ajbmeb-1016	165	21	the	the	DET
ajbmeb-1016	165	22	analyzes	analyze	NOUN
ajbmeb-1016	165	23	,	,	PUNCT
ajbmeb-1016	165	24	was	be	AUX
ajbmeb-1016	165	25	directed	direct	VERB
ajbmeb-1016	165	26	by	by	ADP
ajbmeb-1016	165	27	the	the	DET
ajbmeb-1016	165	28	ministry	ministry	PROPN
ajbmeb-1016	165	29	to	to	PART
ajbmeb-1016	165	30	load	load	VERB
ajbmeb-1016	165	31	them	they	PRON
ajbmeb-1016	165	32	into	into	ADP
ajbmeb-1016	165	33	the	the	DET
ajbmeb-1016	165	34	account	account	NOUN
ajbmeb-1016	165	35	of	of	ADP
ajbmeb-1016	165	36	the	the	DET
ajbmeb-1016	165	37	loans	loan	NOUN
ajbmeb-1016	165	38	,	,	PUNCT
ajbmeb-1016	165	39	and	and	CCONJ
ajbmeb-1016	165	40	they	they	PRON
ajbmeb-1016	165	41	were	be	AUX
ajbmeb-1016	165	42	not	not	PART
ajbmeb-1016	165	43	received	receive	VERB
ajbmeb-1016	165	44	according	accord	VERB
ajbmeb-1016	165	45	to	to	ADP
ajbmeb-1016	165	46	the	the	DET
ajbmeb-1016	165	47	signature	signature	NOUN
ajbmeb-1016	165	48	of	of	ADP
ajbmeb-1016	165	49	the	the	DET
ajbmeb-1016	165	50	american	american	PROPN
ajbmeb-1016	165	51	journal	journal	PROPN
ajbmeb-1016	165	52	of	of	ADP
ajbmeb-1016	165	53	business	business	NOUN
ajbmeb-1016	165	54	management	management	NOUN
ajbmeb-1016	165	55	,	,	PUNCT
ajbmeb-1016	165	56	economics	economic	NOUN
ajbmeb-1016	165	57	and	and	CCONJ
ajbmeb-1016	165	58	banking	banking	NOUN
ajbmeb-1016	165	59	volume	volume	NOUN
ajbmeb-1016	165	60	13	13	NUM
ajbmeb-1016	165	61	june	june	PROPN
ajbmeb-1016	165	62	,	,	PUNCT
ajbmeb-1016	165	63	2023	2023	NUM
ajbmeb-1016	165	64	p	p	NOUN
ajbmeb-1016	165	65	a	a	DET
ajbmeb-1016	165	66	g	g	NOUN
ajbmeb-1016	165	67	e	e	NOUN
ajbmeb-1016	165	68	|	|	ADV
ajbmeb-1016	165	69	137	137	NUM
ajbmeb-1016	165	70	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1016	165	71	loans	loan	NOUN
ajbmeb-1016	165	72	from	from	ADP
ajbmeb-1016	165	73	the	the	DET
ajbmeb-1016	165	74	donors	donor	NOUN
ajbmeb-1016	165	75	,	,	PUNCT
ajbmeb-1016	165	76	and	and	CCONJ
ajbmeb-1016	165	77	they	they	PRON
ajbmeb-1016	165	78	will	will	AUX
ajbmeb-1016	165	79	be	be	AUX
ajbmeb-1016	165	80	recorded	record	VERB
ajbmeb-1016	165	81	in	in	ADP
ajbmeb-1016	165	82	records	record	NOUN
ajbmeb-1016	165	83	after	after	ADP
ajbmeb-1016	165	84	informing	inform	VERB
ajbmeb-1016	165	85	us	we	PRON
ajbmeb-1016	165	86	by	by	ADP
ajbmeb-1016	165	87	the	the	DET
ajbmeb-1016	165	88	ministry	ministry	NOUN
ajbmeb-1016	165	89	,	,	PUNCT
ajbmeb-1016	165	90	for	for	ADP
ajbmeb-1016	165	91	capital	capital	NOUN
ajbmeb-1016	165	92	increase	increase	NOUN
ajbmeb-1016	165	93	.	.	PUNCT
ajbmeb-1016	166	1	risks	risk	NOUN
ajbmeb-1016	166	2	of	of	ADP
ajbmeb-1016	166	3	inevitability	inevitability	NOUN
ajbmeb-1016	166	4	:	:	PUNCT
ajbmeb-1016	166	5	the	the	DET
ajbmeb-1016	166	6	balance	balance	NOUN
ajbmeb-1016	166	7	of	of	ADP
ajbmeb-1016	166	8	the	the	DET
ajbmeb-1016	166	9	loan	loan	NOUN
ajbmeb-1016	166	10	account	account	NOUN
ajbmeb-1016	166	11	exceeded	exceed	VERB
ajbmeb-1016	166	12	the	the	DET
ajbmeb-1016	166	13	balance	balance	NOUN
ajbmeb-1016	166	14	of	of	ADP
ajbmeb-1016	166	15	the	the	DET
ajbmeb-1016	166	16	paid	pay	VERB
ajbmeb-1016	166	17	-	-	PUNCT
ajbmeb-1016	166	18	up	up	ADP
ajbmeb-1016	166	19	capital	capital	NOUN
ajbmeb-1016	166	20	.	.	PUNCT
ajbmeb-1016	167	1	reducing	reduce	VERB
ajbmeb-1016	167	2	risks	risk	NOUN
ajbmeb-1016	167	3	to	to	PART
ajbmeb-1016	167	4	achieve	achieve	VERB
ajbmeb-1016	167	5	quality	quality	NOUN
ajbmeb-1016	167	6	:	:	PUNCT
ajbmeb-1016	167	7	good	good	ADJ
ajbmeb-1016	167	8	planning	planning	NOUN
ajbmeb-1016	167	9	helps	help	VERB
ajbmeb-1016	167	10	ensure	ensure	VERB
ajbmeb-1016	167	11	that	that	SCONJ
ajbmeb-1016	167	12	control	control	NOUN
ajbmeb-1016	167	13	efforts	effort	NOUN
ajbmeb-1016	167	14	are	be	AUX
ajbmeb-1016	167	15	allocated	allocate	VERB
ajbmeb-1016	167	16	based	base	VERB
ajbmeb-1016	167	17	on	on	ADP
ajbmeb-1016	167	18	risks	risk	NOUN
ajbmeb-1016	167	19	,	,	PUNCT
ajbmeb-1016	167	20	that	that	SCONJ
ajbmeb-1016	167	21	potential	potential	ADJ
ajbmeb-1016	167	22	problems	problem	NOUN
ajbmeb-1016	167	23	are	be	AUX
ajbmeb-1016	167	24	identified	identify	VERB
ajbmeb-1016	167	25	and	and	CCONJ
ajbmeb-1016	167	26	resolved	resolve	VERB
ajbmeb-1016	167	27	promptly	promptly	ADV
ajbmeb-1016	167	28	,	,	PUNCT
ajbmeb-1016	167	29	and	and	CCONJ
ajbmeb-1016	167	30	that	that	DET
ajbmeb-1016	167	31	control	control	NOUN
ajbmeb-1016	167	32	is	be	AUX
ajbmeb-1016	167	33	properly	properly	ADV
ajbmeb-1016	167	34	organized	organize	VERB
ajbmeb-1016	167	35	and	and	CCONJ
ajbmeb-1016	167	36	managed	manage	VERB
ajbmeb-1016	167	37	so	so	SCONJ
ajbmeb-1016	167	38	that	that	SCONJ
ajbmeb-1016	167	39	it	it	PRON
ajbmeb-1016	167	40	is	be	AUX
ajbmeb-1016	167	41	implemented	implement	VERB
ajbmeb-1016	167	42	economically	economically	ADV
ajbmeb-1016	167	43	and	and	CCONJ
ajbmeb-1016	167	44	effectively	effectively	ADV
ajbmeb-1016	167	45	.	.	PUNCT
ajbmeb-1016	168	1	the	the	DET
ajbmeb-1016	168	2	nature	nature	NOUN
ajbmeb-1016	168	3	and	and	CCONJ
ajbmeb-1016	168	4	extent	extent	NOUN
ajbmeb-1016	168	5	of	of	ADP
ajbmeb-1016	168	6	planning	planning	NOUN
ajbmeb-1016	168	7	activities	activity	NOUN
ajbmeb-1016	168	8	vary	vary	VERB
ajbmeb-1016	168	9	according	accord	VERB
ajbmeb-1016	168	10	to	to	ADP
ajbmeb-1016	168	11	the	the	DET
ajbmeb-1016	168	12	size	size	NOUN
ajbmeb-1016	168	13	of	of	ADP
ajbmeb-1016	168	14	the	the	DET
ajbmeb-1016	168	15	subject	subject	NOUN
ajbmeb-1016	168	16	matter	matter	NOUN
ajbmeb-1016	168	17	.	.	PUNCT
ajbmeb-1016	169	1	the	the	DET
ajbmeb-1016	169	2	sai	sai	PROPN
ajbmeb-1016	169	3	should	should	AUX
ajbmeb-1016	169	4	allocate	allocate	VERB
ajbmeb-1016	169	5	sufficiently	sufficiently	ADV
ajbmeb-1016	169	6	skilled	skilled	ADJ
ajbmeb-1016	169	7	resources	resource	NOUN
ajbmeb-1016	169	8	that	that	PRON
ajbmeb-1016	169	9	are	be	AUX
ajbmeb-1016	169	10	available	available	ADJ
ajbmeb-1016	169	11	when	when	SCONJ
ajbmeb-1016	169	12	needed	need	VERB
ajbmeb-1016	169	13	at	at	ADP
ajbmeb-1016	169	14	the	the	DET
ajbmeb-1016	169	15	various	various	ADJ
ajbmeb-1016	169	16	audit	audit	NOUN
ajbmeb-1016	169	17	stages	stage	NOUN
ajbmeb-1016	169	18	.	.	PUNCT
ajbmeb-1016	170	1	if	if	SCONJ
ajbmeb-1016	170	2	the	the	DET
ajbmeb-1016	170	3	specialized	specialized	ADJ
ajbmeb-1016	170	4	techniques	technique	NOUN
ajbmeb-1016	170	5	,	,	PUNCT
ajbmeb-1016	170	6	methods	method	NOUN
ajbmeb-1016	170	7	or	or	CCONJ
ajbmeb-1016	170	8	skills	skill	NOUN
ajbmeb-1016	170	9	are	be	AUX
ajbmeb-1016	170	10	not	not	PART
ajbmeb-1016	170	11	available	available	ADJ
ajbmeb-1016	170	12	in	in	ADP
ajbmeb-1016	170	13	the	the	DET
ajbmeb-1016	170	14	team	team	NOUN
ajbmeb-1016	170	15	or	or	CCONJ
ajbmeb-1016	170	16	sai	sai	ADJ
ajbmeb-1016	170	17	,	,	PUNCT
ajbmeb-1016	170	18	external	external	ADJ
ajbmeb-1016	170	19	experts	expert	NOUN
ajbmeb-1016	170	20	can	can	AUX
ajbmeb-1016	170	21	be	be	AUX
ajbmeb-1016	170	22	used	use	VERB
ajbmeb-1016	170	23	to	to	PART
ajbmeb-1016	170	24	provide	provide	VERB
ajbmeb-1016	170	25	knowledge	knowledge	NOUN
ajbmeb-1016	170	26	or	or	CCONJ
ajbmeb-1016	170	27	perform	perform	VERB
ajbmeb-1016	170	28	specific	specific	ADJ
ajbmeb-1016	170	29	work	work	NOUN
ajbmeb-1016	170	30	.	.	PUNCT
ajbmeb-1016	171	1	when	when	SCONJ
ajbmeb-1016	171	2	external	external	ADJ
ajbmeb-1016	171	3	expertise	expertise	NOUN
ajbmeb-1016	171	4	is	be	AUX
ajbmeb-1016	171	5	required	require	VERB
ajbmeb-1016	171	6	,	,	PUNCT
ajbmeb-1016	171	7	the	the	DET
ajbmeb-1016	171	8	sai	sai	X
ajbmeb-1016	171	9	will	will	AUX
ajbmeb-1016	171	10	have	have	VERB
ajbmeb-1016	171	11	different	different	ADJ
ajbmeb-1016	171	12	ways	way	NOUN
ajbmeb-1016	171	13	of	of	ADP
ajbmeb-1016	171	14	assessing	assess	VERB
ajbmeb-1016	171	15	whether	whether	SCONJ
ajbmeb-1016	171	16	the	the	DET
ajbmeb-1016	171	17	experts	expert	NOUN
ajbmeb-1016	171	18	have	have	VERB
ajbmeb-1016	171	19	the	the	DET
ajbmeb-1016	171	20	necessary	necessary	ADJ
ajbmeb-1016	171	21	independence	independence	NOUN
ajbmeb-1016	171	22	,	,	PUNCT
ajbmeb-1016	171	23	competence	competence	NOUN
ajbmeb-1016	171	24	,	,	PUNCT
ajbmeb-1016	171	25	capabilities	capability	NOUN
ajbmeb-1016	171	26	,	,	PUNCT
ajbmeb-1016	171	27	and	and	CCONJ
ajbmeb-1016	171	28	objectivity	objectivity	NOUN
ajbmeb-1016	171	29	.	.	PUNCT
ajbmeb-1016	172	1	discussion	discussion	NOUN
ajbmeb-1016	172	2	:	:	PUNCT
ajbmeb-1016	172	3	in	in	ADP
ajbmeb-1016	172	4	light	light	NOUN
ajbmeb-1016	172	5	of	of	ADP
ajbmeb-1016	172	6	the	the	DET
ajbmeb-1016	172	7	analyzed	analyze	VERB
ajbmeb-1016	172	8	data	datum	NOUN
ajbmeb-1016	172	9	and	and	CCONJ
ajbmeb-1016	172	10	to	to	PART
ajbmeb-1016	172	11	reduce	reduce	VERB
ajbmeb-1016	172	12	the	the	DET
ajbmeb-1016	172	13	audit	audit	NOUN
ajbmeb-1016	172	14	risks	risk	NOUN
ajbmeb-1016	172	15	in	in	ADP
ajbmeb-1016	172	16	the	the	DET
ajbmeb-1016	172	17	auditor	auditor	NOUN
ajbmeb-1016	172	18	's	's	PART
ajbmeb-1016	172	19	report	report	NOUN
ajbmeb-1016	172	20	by	by	ADP
ajbmeb-1016	172	21	increasing	increase	VERB
ajbmeb-1016	172	22	the	the	DET
ajbmeb-1016	172	23	confidence	confidence	NOUN
ajbmeb-1016	172	24	of	of	ADP
ajbmeb-1016	172	25	the	the	DET
ajbmeb-1016	172	26	beneficiaries	beneficiary	NOUN
ajbmeb-1016	172	27	of	of	ADP
ajbmeb-1016	172	28	the	the	DET
ajbmeb-1016	172	29	financial	financial	ADJ
ajbmeb-1016	172	30	statements	statement	NOUN
ajbmeb-1016	172	31	that	that	SCONJ
ajbmeb-1016	172	32	they	they	PRON
ajbmeb-1016	172	33	are	be	AUX
ajbmeb-1016	172	34	free	free	ADJ
ajbmeb-1016	172	35	from	from	ADP
ajbmeb-1016	172	36	the	the	DET
ajbmeb-1016	172	37	risks	risk	NOUN
ajbmeb-1016	172	38	of	of	ADP
ajbmeb-1016	172	39	discovering	discover	VERB
ajbmeb-1016	172	40	material	material	NOUN
ajbmeb-1016	172	41	misstatements	misstatement	NOUN
ajbmeb-1016	172	42	that	that	PRON
ajbmeb-1016	172	43	affect	affect	VERB
ajbmeb-1016	172	44	the	the	DET
ajbmeb-1016	172	45	fairness	fairness	NOUN
ajbmeb-1016	172	46	of	of	ADP
ajbmeb-1016	172	47	presenting	present	VERB
ajbmeb-1016	172	48	these	these	DET
ajbmeb-1016	172	49	data	datum	NOUN
ajbmeb-1016	172	50	,	,	PUNCT
ajbmeb-1016	172	51	as	as	SCONJ
ajbmeb-1016	172	52	the	the	DET
ajbmeb-1016	172	53	use	use	NOUN
ajbmeb-1016	172	54	of	of	ADP
ajbmeb-1016	172	55	different	different	ADJ
ajbmeb-1016	172	56	analytical	analytical	ADJ
ajbmeb-1016	172	57	and	and	CCONJ
ajbmeb-1016	172	58	detailed	detailed	ADJ
ajbmeb-1016	172	59	procedures	procedure	NOUN
ajbmeb-1016	172	60	leads	lead	VERB
ajbmeb-1016	172	61	to	to	ADP
ajbmeb-1016	172	62	the	the	DET
ajbmeb-1016	172	63	reduction	reduction	NOUN
ajbmeb-1016	172	64	of	of	ADP
ajbmeb-1016	172	65	various	various	ADJ
ajbmeb-1016	172	66	risks	risk	NOUN
ajbmeb-1016	172	67	which	which	PRON
ajbmeb-1016	172	68	the	the	DET
ajbmeb-1016	172	69	financial	financial	ADJ
ajbmeb-1016	172	70	data	datum	NOUN
ajbmeb-1016	172	71	is	be	AUX
ajbmeb-1016	172	72	exposed	expose	VERB
ajbmeb-1016	172	73	to	to	ADP
ajbmeb-1016	172	74	and	and	CCONJ
ajbmeb-1016	172	75	enhances	enhance	VERB
ajbmeb-1016	172	76	the	the	DET
ajbmeb-1016	172	77	honesty	honesty	NOUN
ajbmeb-1016	172	78	and	and	CCONJ
ajbmeb-1016	172	79	fairness	fairness	NOUN
ajbmeb-1016	172	80	of	of	ADP
ajbmeb-1016	172	81	its	its	PRON
ajbmeb-1016	172	82	presentation	presentation	NOUN
ajbmeb-1016	172	83	.	.	PUNCT
ajbmeb-1016	173	1	in	in	ADP
ajbmeb-1016	173	2	addition	addition	NOUN
ajbmeb-1016	173	3	,	,	PUNCT
ajbmeb-1016	173	4	the	the	DET
ajbmeb-1016	173	5	researchers	researcher	NOUN
ajbmeb-1016	173	6	also	also	ADV
ajbmeb-1016	173	7	conclude	conclude	VERB
ajbmeb-1016	173	8	that	that	SCONJ
ajbmeb-1016	173	9	effective	effective	ADJ
ajbmeb-1016	173	10	and	and	CCONJ
ajbmeb-1016	173	11	appropriate	appropriate	ADJ
ajbmeb-1016	173	12	planning	planning	NOUN
ajbmeb-1016	173	13	is	be	AUX
ajbmeb-1016	173	14	important	important	ADJ
ajbmeb-1016	173	15	and	and	CCONJ
ajbmeb-1016	173	16	contributes	contribute	VERB
ajbmeb-1016	173	17	significantly	significantly	ADV
ajbmeb-1016	173	18	to	to	ADP
ajbmeb-1016	173	19	reducing	reduce	VERB
ajbmeb-1016	173	20	audit	audit	NOUN
ajbmeb-1016	173	21	risks	risk	NOUN
ajbmeb-1016	173	22	in	in	ADP
ajbmeb-1016	173	23	the	the	DET
ajbmeb-1016	173	24	auditors	auditor	NOUN
ajbmeb-1016	173	25	'	'	PART
ajbmeb-1016	173	26	report	report	NOUN
ajbmeb-1016	173	27	through	through	ADP
ajbmeb-1016	173	28	its	its	PRON
ajbmeb-1016	173	29	contribution	contribution	NOUN
ajbmeb-1016	173	30	to	to	ADP
ajbmeb-1016	173	31	understanding	understand	VERB
ajbmeb-1016	173	32	the	the	DET
ajbmeb-1016	173	33	unit	unit	NOUN
ajbmeb-1016	173	34	's	's	PART
ajbmeb-1016	173	35	field	field	NOUN
ajbmeb-1016	173	36	of	of	ADP
ajbmeb-1016	173	37	work	work	NOUN
ajbmeb-1016	173	38	and	and	CCONJ
ajbmeb-1016	173	39	its	its	PRON
ajbmeb-1016	173	40	activity	activity	NOUN
ajbmeb-1016	173	41	,	,	PUNCT
ajbmeb-1016	173	42	identifying	identify	VERB
ajbmeb-1016	173	43	areas	area	NOUN
ajbmeb-1016	173	44	of	of	ADP
ajbmeb-1016	173	45	risk	risk	NOUN
ajbmeb-1016	173	46	,	,	PUNCT
ajbmeb-1016	173	47	and	and	CCONJ
ajbmeb-1016	173	48	the	the	DET
ajbmeb-1016	173	49	extent	extent	NOUN
ajbmeb-1016	173	50	of	of	ADP
ajbmeb-1016	173	51	the	the	DET
ajbmeb-1016	173	52	possibility	possibility	NOUN
ajbmeb-1016	173	53	of	of	ADP
ajbmeb-1016	173	54	unit	unit	NOUN
ajbmeb-1016	173	55	continuity	continuity	NOUN
ajbmeb-1016	173	56	,	,	PUNCT
ajbmeb-1016	173	57	as	as	ADV
ajbmeb-1016	173	58	well	well	ADV
ajbmeb-1016	173	59	as	as	ADP
ajbmeb-1016	173	60	determining	determine	VERB
ajbmeb-1016	173	61	the	the	DET
ajbmeb-1016	173	62	initial	initial	ADJ
ajbmeb-1016	173	63	volume	volume	NOUN
ajbmeb-1016	173	64	of	of	ADP
ajbmeb-1016	173	65	evidence	evidence	NOUN
ajbmeb-1016	173	66	to	to	PART
ajbmeb-1016	173	67	be	be	AUX
ajbmeb-1016	173	68	collected	collect	VERB
ajbmeb-1016	173	69	,	,	PUNCT
ajbmeb-1016	173	70	and	and	CCONJ
ajbmeb-1016	173	71	its	its	PRON
ajbmeb-1016	173	72	contribution	contribution	NOUN
ajbmeb-1016	173	73	to	to	ADP
ajbmeb-1016	173	74	designing	design	VERB
ajbmeb-1016	173	75	an	an	DET
ajbmeb-1016	173	76	audit	audit	NOUN
ajbmeb-1016	173	77	program	program	NOUN
ajbmeb-1016	173	78	that	that	PRON
ajbmeb-1016	173	79	suits	suit	VERB
ajbmeb-1016	173	80	each	each	DET
ajbmeb-1016	173	81	process	process	NOUN
ajbmeb-1016	173	82	,	,	PUNCT
ajbmeb-1016	173	83	in	in	ADP
ajbmeb-1016	173	84	addition	addition	NOUN
ajbmeb-1016	173	85	to	to	ADP
ajbmeb-1016	173	86	its	its	PRON
ajbmeb-1016	173	87	role	role	NOUN
ajbmeb-1016	173	88	in	in	ADP
ajbmeb-1016	173	89	reducing	reduce	VERB
ajbmeb-1016	173	90	detailed	detailed	ADJ
ajbmeb-1016	173	91	tests	test	NOUN
ajbmeb-1016	173	92	and	and	CCONJ
ajbmeb-1016	173	93	proper	proper	ADJ
ajbmeb-1016	173	94	planning	planning	NOUN
ajbmeb-1016	173	95	.	.	PUNCT
ajbmeb-1016	174	1	based	base	VERB
ajbmeb-1016	174	2	on	on	ADP
ajbmeb-1016	174	3	the	the	DET
ajbmeb-1016	174	4	previous	previous	ADJ
ajbmeb-1016	174	5	conclusions	conclusion	NOUN
ajbmeb-1016	174	6	,	,	PUNCT
ajbmeb-1016	174	7	the	the	DET
ajbmeb-1016	174	8	two	two	NUM
ajbmeb-1016	174	9	researchers	researcher	NOUN
ajbmeb-1016	174	10	recommend	recommend	VERB
ajbmeb-1016	174	11	the	the	DET
ajbmeb-1016	174	12	need	need	NOUN
ajbmeb-1016	174	13	to	to	PART
ajbmeb-1016	174	14	use	use	VERB
ajbmeb-1016	174	15	analytical	analytical	ADJ
ajbmeb-1016	174	16	and	and	CCONJ
ajbmeb-1016	174	17	detailed	detailed	ADJ
ajbmeb-1016	174	18	procedures	procedure	NOUN
ajbmeb-1016	174	19	by	by	ADP
ajbmeb-1016	174	20	auditors	auditor	NOUN
ajbmeb-1016	174	21	when	when	SCONJ
ajbmeb-1016	174	22	auditing	audit	VERB
ajbmeb-1016	174	23	the	the	DET
ajbmeb-1016	174	24	financial	financial	ADJ
ajbmeb-1016	174	25	statements	statement	NOUN
ajbmeb-1016	174	26	of	of	ADP
ajbmeb-1016	174	27	the	the	DET
ajbmeb-1016	174	28	units	unit	NOUN
ajbmeb-1016	174	29	subject	subject	ADJ
ajbmeb-1016	174	30	to	to	ADP
ajbmeb-1016	174	31	audit	audit	NOUN
ajbmeb-1016	174	32	,	,	PUNCT
ajbmeb-1016	174	33	as	as	SCONJ
ajbmeb-1016	174	34	the	the	DET
ajbmeb-1016	174	35	research	research	NOUN
ajbmeb-1016	174	36	hypothesis	hypothesis	NOUN
ajbmeb-1016	174	37	was	be	AUX
ajbmeb-1016	174	38	accepted	accept	VERB
ajbmeb-1016	174	39	,	,	PUNCT
ajbmeb-1016	174	40	"	"	PUNCT
ajbmeb-1016	174	41	there	there	PRON
ajbmeb-1016	174	42	is	be	VERB
ajbmeb-1016	174	43	a	a	DET
ajbmeb-1016	174	44	significant	significant	ADJ
ajbmeb-1016	174	45	effect	effect	NOUN
ajbmeb-1016	174	46	of	of	ADP
ajbmeb-1016	174	47	the	the	DET
ajbmeb-1016	174	48	risks	risk	NOUN
ajbmeb-1016	174	49	of	of	ADP
ajbmeb-1016	174	50	the	the	DET
ajbmeb-1016	174	51	auditing	auditing	NOUN
ajbmeb-1016	174	52	profession	profession	NOUN
ajbmeb-1016	174	53	in	in	ADP
ajbmeb-1016	174	54	improving	improve	VERB
ajbmeb-1016	174	55	the	the	DET
ajbmeb-1016	174	56	audit	audit	NOUN
ajbmeb-1016	174	57	quality	quality	NOUN
ajbmeb-1016	174	58	,	,	PUNCT
ajbmeb-1016	174	59	"	"	PUNCT
ajbmeb-1016	174	60	and	and	CCONJ
ajbmeb-1016	174	61	this	this	PRON
ajbmeb-1016	174	62	confirms	confirm	VERB
ajbmeb-1016	174	63	the	the	DET
ajbmeb-1016	174	64	validity	validity	NOUN
ajbmeb-1016	174	65	of	of	ADP
ajbmeb-1016	174	66	the	the	DET
ajbmeb-1016	174	67	research	research	NOUN
ajbmeb-1016	174	68	hypothesis	hypothesis	NOUN
ajbmeb-1016	174	69	.	.	PUNCT
ajbmeb-1016	175	1	references	reference	NOUN
ajbmeb-1016	175	2	1	1	NUM
ajbmeb-1016	175	3	.	.	PUNCT
ajbmeb-1016	176	1	al	al	PROPN
ajbmeb-1016	176	2	-	-	PUNCT
ajbmeb-1016	176	3	ansari	ansari	PROPN
ajbmeb-1016	176	4	,	,	PUNCT
ajbmeb-1016	176	5	s.	s.	PROPN
ajbmeb-1016	176	6	f.	f.	PROPN
ajbmeb-1016	176	7	(	(	PUNCT
ajbmeb-1016	176	8	2021	2021	NUM
ajbmeb-1016	176	9	)	)	PUNCT
ajbmeb-1016	176	10	analytical	analytical	ADJ
ajbmeb-1016	176	11	procedures	procedure	NOUN
ajbmeb-1016	176	12	and	and	CCONJ
ajbmeb-1016	176	13	their	their	PRON
ajbmeb-1016	176	14	impact	impact	NOUN
ajbmeb-1016	176	15	on	on	ADP
ajbmeb-1016	176	16	reducing	reduce	VERB
ajbmeb-1016	176	17	audit	audit	NOUN
ajbmeb-1016	176	18	risks	risk	NOUN
ajbmeb-1016	176	19	in	in	ADP
ajbmeb-1016	176	20	the	the	DET
ajbmeb-1016	176	21	auditor	auditor	NOUN
ajbmeb-1016	176	22	’s	’s	PART
ajbmeb-1016	176	23	report	report	NOUN
ajbmeb-1016	176	24	,	,	PUNCT
ajbmeb-1016	176	25	an	an	DET
ajbmeb-1016	176	26	applied	apply	VERB
ajbmeb-1016	176	27	study	study	NOUN
ajbmeb-1016	176	28	\	\	PROPN
ajbmeb-1016	176	29	master	master	NOUN
ajbmeb-1016	176	30	of	of	ADP
ajbmeb-1016	176	31	science	science	NOUN
ajbmeb-1016	176	32	thesis	thesis	NOUN
ajbmeb-1016	176	33	in	in	ADP
ajbmeb-1016	176	34	accounting	accounting	NOUN
ajbmeb-1016	176	35	techniques	technique	NOUN
ajbmeb-1016	176	36	\	\	PROPN
ajbmeb-1016	176	37	southern	southern	PROPN
ajbmeb-1016	176	38	technical	technical	PROPN
ajbmeb-1016	176	39	university	university	PROPN
ajbmeb-1016	176	40	\	\	PROPN
ajbmeb-1016	176	41	college	college	PROPN
ajbmeb-1016	176	42	of	of	ADP
ajbmeb-1016	176	43	administrative	administrative	ADJ
ajbmeb-1016	176	44	technology	technology	NOUN
ajbmeb-1016	176	45	.	.	PUNCT
ajbmeb-1016	177	1	2	2	X
ajbmeb-1016	177	2	.	.	X
ajbmeb-1016	177	3	osama	osama	PROPN
ajbmeb-1016	177	4	,	,	PUNCT
ajbmeb-1016	177	5	i.	i.	NOUN
ajbmeb-1016	177	6	,	,	PUNCT
ajbmeb-1016	177	7	m.	m.	NOUN
ajbmeb-1016	177	8	and	and	CCONJ
ajbmeb-1016	177	9	hamza	hamza	PROPN
ajbmeb-1016	177	10	,	,	PUNCT
ajbmeb-1016	177	11	moftah	moftah	PROPN
ajbmeb-1016	177	12	and	and	CCONJ
ajbmeb-1016	177	13	jamal	jamal	PROPN
ajbmeb-1016	177	14	,	,	PUNCT
ajbmeb-1016	177	15	.	.	PUNCT
ajbmeb-1016	178	1	amoura	amoura	NOUN
ajbmeb-1016	178	2	(	(	PUNCT
ajbmeb-1016	178	3	2020	2020	NUM
ajbmeb-1016	178	4	)	)	PUNCT
ajbmeb-1016	178	5	requirements	requirement	NOUN
ajbmeb-1016	178	6	for	for	ADP
ajbmeb-1016	178	7	improving	improve	VERB
ajbmeb-1016	178	8	the	the	DET
ajbmeb-1016	178	9	quality	quality	NOUN
ajbmeb-1016	178	10	of	of	ADP
ajbmeb-1016	178	11	auditing	auditing	NOUN
ajbmeb-1016	178	12	and	and	CCONJ
ajbmeb-1016	178	13	activating	activate	VERB
ajbmeb-1016	178	14	control	control	NOUN
ajbmeb-1016	178	15	over	over	ADP
ajbmeb-1016	178	16	it	it	PRON
ajbmeb-1016	178	17	in	in	ADP
ajbmeb-1016	178	18	auditing	auditing	NOUN
ajbmeb-1016	178	19	companies	company	NOUN
ajbmeb-1016	178	20	or	or	CCONJ
ajbmeb-1016	178	21	offices	office	NOUN
ajbmeb-1016	178	22	according	accord	VERB
ajbmeb-1016	178	23	to	to	ADP
ajbmeb-1016	178	24	the	the	DET
ajbmeb-1016	178	25	international	international	ADJ
ajbmeb-1016	178	26	standard	standard	NOUN
ajbmeb-1016	178	27	220	220	NUM
ajbmeb-1016	178	28	for	for	ADP
ajbmeb-1016	178	29	auditing	auditing	NOUN
ajbmeb-1016	178	30	journal	journal	NOUN
ajbmeb-1016	178	31	of	of	ADP
ajbmeb-1016	178	32	advanced	advanced	ADJ
ajbmeb-1016	178	33	studies	study	NOUN
ajbmeb-1016	178	34	in	in	ADP
ajbmeb-1016	178	35	finance	finance	NOUN
ajbmeb-1016	178	36	and	and	CCONJ
ajbmeb-1016	178	37	accounting	account	VERB
ajbmeb-1016	178	38	7151	7151	NUM
ajbmeb-1016	178	39	-	-	SYM
ajbmeb-1016	178	40	2602/2018	2602/2018	NUM
ajbmeb-1016	178	41	issn	issn	NOUN
ajbmeb-1016	178	42	volume	volume	NOUN
ajbmeb-1016	178	43	:	:	PUNCT
ajbmeb-1016	178	44	(	(	PUNCT
ajbmeb-1016	178	45	3	3	X
ajbmeb-1016	178	46	)	)	PUNCT
ajbmeb-1016	178	47	issue	issue	NOUN
ajbmeb-1016	178	48	:	:	PUNCT
ajbmeb-1016	178	49	(	(	PUNCT
ajbmeb-1016	178	50	2	2	X
ajbmeb-1016	178	51	)	)	PUNCT
ajbmeb-1016	178	52	pages	page	NOUN
ajbmeb-1016	178	53	36	36	NUM
ajbmeb-1016	178	54	-	-	SYM
ajbmeb-1016	178	55	52	52	NUM
ajbmeb-1016	178	56	.	.	PUNCT
ajbmeb-1016	179	1	3	3	X
ajbmeb-1016	179	2	.	.	X
ajbmeb-1016	179	3	boulahbal	boulahbal	ADJ
ajbmeb-1016	179	4	,	,	PUNCT
ajbmeb-1016	179	5	farid	farid	PROPN
ajbmeb-1016	179	6	(	(	PUNCT
ajbmeb-1016	179	7	2018	2018	NUM
ajbmeb-1016	179	8	)	)	PUNCT
ajbmeb-1016	179	9	the	the	DET
ajbmeb-1016	179	10	effect	effect	NOUN
ajbmeb-1016	179	11	of	of	ADP
ajbmeb-1016	179	12	modern	modern	ADJ
ajbmeb-1016	179	13	auditing	auditing	NOUN
ajbmeb-1016	179	14	methods	method	NOUN
ajbmeb-1016	179	15	on	on	ADP
ajbmeb-1016	179	16	the	the	DET
ajbmeb-1016	179	17	quality	quality	NOUN
ajbmeb-1016	179	18	of	of	ADP
ajbmeb-1016	179	19	the	the	DET
ajbmeb-1016	179	20	auditor	auditor	NOUN
ajbmeb-1016	179	21	’s	’s	PART
ajbmeb-1016	179	22	report	report	NOUN
ajbmeb-1016	179	23	/	/	SYM
ajbmeb-1016	179	24	case	case	NOUN
ajbmeb-1016	179	25	study	study	NOUN
ajbmeb-1016	179	26	of	of	ADP
ajbmeb-1016	179	27	a	a	DET
ajbmeb-1016	179	28	group	group	NOUN
ajbmeb-1016	179	29	of	of	ADP
ajbmeb-1016	179	30	companies	company	NOUN
ajbmeb-1016	179	31	,	,	PUNCT
ajbmeb-1016	179	32	a	a	DET
ajbmeb-1016	179	33	dissertation	dissertation	NOUN
ajbmeb-1016	179	34	submitted	submit	VERB
ajbmeb-1016	179	35	for	for	ADP
ajbmeb-1016	179	36	obtaining	obtain	VERB
ajbmeb-1016	179	37	a	a	DET
ajbmeb-1016	179	38	doctorate	doctorate	NOUN
ajbmeb-1016	179	39	in	in	ADP
ajbmeb-1016	179	40	management	management	NOUN
ajbmeb-1016	179	41	sciences	science	NOUN
ajbmeb-1016	179	42	management	management	NOUN
ajbmeb-1016	179	43	.	.	PUNCT
ajbmeb-1016	180	1	american	american	PROPN
ajbmeb-1016	180	2	journal	journal	PROPN
ajbmeb-1016	180	3	of	of	ADP
ajbmeb-1016	180	4	business	business	NOUN
ajbmeb-1016	180	5	management	management	NOUN
ajbmeb-1016	180	6	,	,	PUNCT
ajbmeb-1016	180	7	economics	economic	NOUN
ajbmeb-1016	180	8	and	and	CCONJ
ajbmeb-1016	180	9	banking	banking	NOUN
ajbmeb-1016	180	10	volume	volume	NOUN
ajbmeb-1016	180	11	13	13	NUM
ajbmeb-1016	180	12	june	june	PROPN
ajbmeb-1016	180	13	,	,	PUNCT
ajbmeb-1016	180	14	2023	2023	NUM
ajbmeb-1016	180	15	p	p	NOUN
ajbmeb-1016	180	16	a	a	DET
ajbmeb-1016	180	17	g	g	NOUN
ajbmeb-1016	180	18	e	e	PROPN
ajbmeb-1016	180	19	|	|	NOUN
ajbmeb-1016	180	20	138	138	NUM
ajbmeb-1016	180	21	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1016	180	22	4	4	NUM
ajbmeb-1016	180	23	.	.	PUNCT
ajbmeb-1016	181	1	al	al	PROPN
ajbmeb-1016	181	2	-	-	PUNCT
ajbmeb-1016	181	3	tamimi	tamimi	PROPN
ajbmeb-1016	181	4	,	,	PUNCT
ajbmeb-1016	181	5	h.	h.	PROPN
ajbmeb-1016	181	6	h.	h.	PROPN
ajbmeb-1016	181	7	(	(	PUNCT
ajbmeb-1016	181	8	2018	2018	NUM
ajbmeb-1016	181	9	)	)	PUNCT
ajbmeb-1016	181	10	.	.	PUNCT
ajbmeb-1016	182	1	the	the	DET
ajbmeb-1016	182	2	effect	effect	NOUN
ajbmeb-1016	182	3	of	of	ADP
ajbmeb-1016	182	4	not	not	PART
ajbmeb-1016	182	5	adopting	adopt	VERB
ajbmeb-1016	182	6	the	the	DET
ajbmeb-1016	182	7	mandatory	mandatory	ADJ
ajbmeb-1016	182	8	rotation	rotation	NOUN
ajbmeb-1016	182	9	of	of	ADP
ajbmeb-1016	182	10	the	the	DET
ajbmeb-1016	182	11	external	external	ADJ
ajbmeb-1016	182	12	auditor	auditor	NOUN
ajbmeb-1016	182	13	on	on	ADP
ajbmeb-1016	182	14	audit	audit	NOUN
ajbmeb-1016	182	15	quality	quality	NOUN
ajbmeb-1016	182	16	and	and	CCONJ
ajbmeb-1016	182	17	error	error	NOUN
ajbmeb-1016	182	18	detection	detection	NOUN
ajbmeb-1016	182	19	a	a	DET
ajbmeb-1016	182	20	field	field	NOUN
ajbmeb-1016	182	21	study	study	NOUN
ajbmeb-1016	182	22	in	in	ADP
ajbmeb-1016	182	23	iraqi	iraqi	ADJ
ajbmeb-1016	182	24	auditing	auditing	NOUN
ajbmeb-1016	182	25	companies	company	NOUN
ajbmeb-1016	182	26	and	and	CCONJ
ajbmeb-1016	182	27	offices	office	NOUN
ajbmeb-1016	182	28	/	/	SYM
ajbmeb-1016	182	29	journal	journal	PROPN
ajbmeb-1016	182	30	of	of	ADP
ajbmeb-1016	182	31	al	al	PROPN
ajbmeb-1016	182	32	-	-	PUNCT
ajbmeb-1016	182	33	rafidain	rafidain	PROPN
ajbmeb-1016	182	34	university	university	PROPN
ajbmeb-1016	182	35	college	college	NOUN
ajbmeb-1016	182	36	of	of	ADP
ajbmeb-1016	182	37	science	science	NOUN
ajbmeb-1016	182	38	,	,	PUNCT
ajbmeb-1016	182	39	no	no	INTJ
ajbmeb-1016	182	40	.	.	PUNCT
ajbmeb-1016	183	1	(	(	PUNCT
ajbmeb-1016	183	2	43	43	NUM
ajbmeb-1016	183	3	)	)	PUNCT
ajbmeb-1016	183	4	pp	pp	ADP
ajbmeb-1016	183	5	.	.	PUNCT
ajbmeb-1016	184	1	50	50	NUM
ajbmeb-1016	184	2	-	-	SYM
ajbmeb-1016	184	3	80	80	NUM
ajbmeb-1016	184	4	.	.	PUNCT
ajbmeb-1016	185	1	5	5	NUM
ajbmeb-1016	185	2	.	.	X
ajbmeb-1016	185	3	dahu	dahu	NOUN
ajbmeb-1016	185	4	,	,	PUNCT
ajbmeb-1016	185	5	a.	a.	PROPN
ajbmeb-1016	185	6	h.	h.	PROPN
ajbmeb-1016	185	7	(	(	PUNCT
ajbmeb-1016	185	8	2018	2018	NUM
ajbmeb-1016	185	9	)	)	PUNCT
ajbmeb-1016	185	10	.	.	PUNCT
ajbmeb-1016	186	1	auditing	auditing	NOUN
ajbmeb-1016	186	2	is	be	AUX
ajbmeb-1016	186	3	based	base	VERB
ajbmeb-1016	186	4	on	on	ADP
ajbmeb-1016	186	5	assessing	assess	VERB
ajbmeb-1016	186	6	the	the	DET
ajbmeb-1016	186	7	risks	risk	NOUN
ajbmeb-1016	186	8	of	of	ADP
ajbmeb-1016	186	9	internal	internal	ADJ
ajbmeb-1016	186	10	control	control	NOUN
ajbmeb-1016	186	11	and	and	CCONJ
ajbmeb-1016	186	12	its	its	PRON
ajbmeb-1016	186	13	role	role	NOUN
ajbmeb-1016	186	14	in	in	ADP
ajbmeb-1016	186	15	improving	improve	VERB
ajbmeb-1016	186	16	the	the	DET
ajbmeb-1016	186	17	performance	performance	NOUN
ajbmeb-1016	186	18	of	of	ADP
ajbmeb-1016	186	19	the	the	DET
ajbmeb-1016	186	20	economic	economic	ADJ
ajbmeb-1016	186	21	institution	institution	NOUN
ajbmeb-1016	186	22	.	.	PUNCT
ajbmeb-1016	187	1	a	a	DET
ajbmeb-1016	187	2	study	study	NOUN
ajbmeb-1016	187	3	on	on	ADP
ajbmeb-1016	187	4	a	a	DET
ajbmeb-1016	187	5	sample	sample	NOUN
ajbmeb-1016	187	6	of	of	ADP
ajbmeb-1016	187	7	economic	economic	ADJ
ajbmeb-1016	187	8	institutions	institution	NOUN
ajbmeb-1016	187	9	in	in	ADP
ajbmeb-1016	187	10	the	the	DET
ajbmeb-1016	187	11	state	state	NOUN
ajbmeb-1016	187	12	of	of	ADP
ajbmeb-1016	187	13	mascara	mascara	NOUN
ajbmeb-1016	187	14	.	.	PUNCT
ajbmeb-1016	188	1	a	a	DET
ajbmeb-1016	188	2	thesis	thesis	NOUN
ajbmeb-1016	188	3	submitted	submit	VERB
ajbmeb-1016	188	4	for	for	ADP
ajbmeb-1016	188	5	obtaining	obtain	VERB
ajbmeb-1016	188	6	a	a	DET
ajbmeb-1016	188	7	ph.d	ph.d	NOUN
ajbmeb-1016	188	8	.	.	PUNCT
ajbmeb-1016	189	1	economic	economic	ADJ
ajbmeb-1016	189	2	and	and	CCONJ
ajbmeb-1016	189	3	commercial	commercial	ADJ
ajbmeb-1016	189	4	sciences	science	NOUN
ajbmeb-1016	189	5	and	and	CCONJ
ajbmeb-1016	189	6	management	management	NOUN
ajbmeb-1016	189	7	sciences	sciences	PROPN
ajbmeb-1016	189	8	/	/	SYM
ajbmeb-1016	189	9	department	department	PROPN
ajbmeb-1016	189	10	of	of	ADP
ajbmeb-1016	189	11	management	management	NOUN
ajbmeb-1016	189	12	sciences	science	NOUN
ajbmeb-1016	189	13	.	.	PUNCT
ajbmeb-1016	190	1	6	6	NUM
ajbmeb-1016	190	2	.	.	X
ajbmeb-1016	190	3	zahouqi	zahouqi	NOUN
ajbmeb-1016	190	4	,	,	PUNCT
ajbmeb-1016	190	5	n.	n.	NOUN
ajbmeb-1016	190	6	,	,	PUNCT
ajbmeb-1016	190	7	and	and	CCONJ
ajbmeb-1016	190	8	zamaleh	zamaleh	NOUN
ajbmeb-1016	190	9	,	,	PUNCT
ajbmeb-1016	190	10	o.	o.	PROPN
ajbmeb-1016	190	11	(	(	PUNCT
ajbmeb-1016	190	12	2019	2019	NUM
ajbmeb-1016	190	13	)	)	PUNCT
ajbmeb-1016	190	14	.	.	PUNCT
ajbmeb-1016	191	1	external	external	ADJ
ajbmeb-1016	191	2	auditor	auditor	NOUN
ajbmeb-1016	191	3	qualification	qualification	NOUN
ajbmeb-1016	191	4	systems	system	NOUN
ajbmeb-1016	191	5	in	in	ADP
ajbmeb-1016	191	6	light	light	NOUN
ajbmeb-1016	191	7	of	of	ADP
ajbmeb-1016	191	8	the	the	DET
ajbmeb-1016	191	9	electronic	electronic	ADJ
ajbmeb-1016	191	10	operation	operation	NOUN
ajbmeb-1016	191	11	of	of	ADP
ajbmeb-1016	191	12	accounting	accounting	NOUN
ajbmeb-1016	191	13	data	datum	NOUN
ajbmeb-1016	191	14	/	/	SYM
ajbmeb-1016	191	15	journal	journal	NOUN
ajbmeb-1016	191	16	of	of	ADP
ajbmeb-1016	191	17	accounting	accounting	NOUN
ajbmeb-1016	191	18	,	,	PUNCT
ajbmeb-1016	191	19	auditing	auditing	NOUN
ajbmeb-1016	191	20	and	and	CCONJ
ajbmeb-1016	191	21	finance	finance	NOUN
ajbmeb-1016	191	22	,	,	PUNCT
ajbmeb-1016	191	23	volume	volume	NOUN
ajbmeb-1016	191	24	(	(	PUNCT
ajbmeb-1016	191	25	1	1	NUM
ajbmeb-1016	191	26	)	)	PUNCT
ajbmeb-1016	191	27	,	,	PUNCT
ajbmeb-1016	191	28	issue	issue	NOUN
ajbmeb-1016	191	29	(	(	PUNCT
ajbmeb-1016	191	30	2	2	NUM
ajbmeb-1016	191	31	)	)	PUNCT
ajbmeb-1016	191	32	,	,	PUNCT
ajbmeb-1016	191	33	pages	page	VERB
ajbmeb-1016	191	34	42	42	NUM
ajbmeb-1016	191	35	-	-	SYM
ajbmeb-1016	191	36	52	52	NUM
ajbmeb-1016	191	37	.	.	NOUN
ajbmeb-1016	192	1	1	1	NUM
ajbmeb-1016	192	2	.	.	NUM
ajbmeb-1016	192	3	7	7	NUM
ajbmeb-1016	192	4	.	.	PUNCT
ajbmeb-1016	193	1	saeed	saeed	PROPN
ajbmeb-1016	193	2	,	,	PUNCT
ajbmeb-1016	193	3	s.	s.	PROPN
ajbmeb-1016	193	4	,	,	PUNCT
ajbmeb-1016	193	5	al	al	PROPN
ajbmeb-1016	193	6	-	-	PUNCT
ajbmeb-1016	193	7	ghurban	ghurban	PROPN
ajbmeb-1016	193	8	,	,	PUNCT
ajbmeb-1016	193	9	f.	f.	PROPN
ajbmeb-1016	193	10	s.	s.	PROPN
ajbmeb-1016	193	11	(	(	PUNCT
ajbmeb-1016	193	12	2020	2020	NUM
ajbmeb-1016	193	13	)	)	PUNCT
ajbmeb-1016	193	14	the	the	DET
ajbmeb-1016	193	15	quality	quality	NOUN
ajbmeb-1016	193	16	of	of	ADP
ajbmeb-1016	193	17	the	the	DET
ajbmeb-1016	193	18	work	work	NOUN
ajbmeb-1016	193	19	of	of	ADP
ajbmeb-1016	193	20	internal	internal	ADJ
ajbmeb-1016	193	21	auditing	auditing	NOUN
ajbmeb-1016	193	22	agencies	agency	NOUN
ajbmeb-1016	193	23	,	,	PUNCT
ajbmeb-1016	193	24	college	college	NOUN
ajbmeb-1016	193	25	of	of	ADP
ajbmeb-1016	193	26	administration	administration	NOUN
ajbmeb-1016	193	27	and	and	CCONJ
ajbmeb-1016	193	28	economics	economics	PROPN
ajbmeb-1016	193	29	/	/	SYM
ajbmeb-1016	193	30	al	al	PROPN
ajbmeb-1016	193	31	-	-	PUNCT
ajbmeb-1016	193	32	mustansiriya	mustansiriya	PROPN
ajbmeb-1016	193	33	university	university	NOUN
ajbmeb-1016	193	34	.	.	PUNCT
ajbmeb-1016	194	1	2	2	NUM
ajbmeb-1016	194	2	.	.	NUM
ajbmeb-1016	194	3	8	8	NUM
ajbmeb-1016	194	4	.	.	PUNCT
ajbmeb-1016	195	1	sanhaji	sanhaji	PROPN
ajbmeb-1016	195	2	,	,	PUNCT
ajbmeb-1016	195	3	p.	p.	NOUN
ajbmeb-1016	195	4	,	,	PUNCT
ajbmeb-1016	195	5	and	and	CCONJ
ajbmeb-1016	195	6	amin	amin	PROPN
ajbmeb-1016	195	7	,	,	PUNCT
ajbmeb-1016	195	8	l.	l.	PROPN
ajbmeb-1016	195	9	m.	m.	PROPN
ajbmeb-1016	195	10	(	(	PUNCT
ajbmeb-1016	195	11	2017	2017	NUM
ajbmeb-1016	195	12	)	)	PUNCT
ajbmeb-1016	195	13	the	the	DET
ajbmeb-1016	195	14	effect	effect	NOUN
ajbmeb-1016	195	15	of	of	ADP
ajbmeb-1016	195	16	using	use	VERB
ajbmeb-1016	195	17	information	information	NOUN
ajbmeb-1016	195	18	technology	technology	NOUN
ajbmeb-1016	195	19	in	in	ADP
ajbmeb-1016	195	20	improving	improve	VERB
ajbmeb-1016	195	21	the	the	DET
ajbmeb-1016	195	22	quality	quality	NOUN
ajbmeb-1016	195	23	of	of	ADP
ajbmeb-1016	195	24	external	external	ADJ
ajbmeb-1016	195	25	auditing	auditing	NOUN
ajbmeb-1016	195	26	)	)	PUNCT
ajbmeb-1016	195	27	journal	journal	NOUN
ajbmeb-1016	195	28	of	of	ADP
ajbmeb-1016	195	29	economics	economic	NOUN
ajbmeb-1016	195	30	of	of	ADP
ajbmeb-1016	195	31	finance	finance	NOUN
ajbmeb-1016	195	32	and	and	CCONJ
ajbmeb-1016	195	33	business	business	NOUN
ajbmeb-1016	195	34	,	,	PUNCT
ajbmeb-1016	195	35	martyr	martyr	PROPN
ajbmeb-1016	195	36	hama	hama	PROPN
ajbmeb-1016	195	37	university	university	PROPN
ajbmeb-1016	195	38	lakhdar	lakhdar	NOUN
ajbmeb-1016	195	39	el	el	PROPN
ajbmeb-1016	195	40	wadi	wadi	PROPN
ajbmeb-1016	195	41	algeria	algeria	PROPN
ajbmeb-1016	195	42	,	,	PUNCT
ajbmeb-1016	195	43	volume	volume	NOUN
ajbmeb-1016	195	44	two	two	NUM
ajbmeb-1016	195	45	,	,	PUNCT
ajbmeb-1016	195	46	number	number	NOUN
ajbmeb-1016	195	47	two	two	NUM
ajbmeb-1016	195	48	,	,	PUNCT
ajbmeb-1016	195	49	pages	page	NOUN
ajbmeb-1016	195	50	71	71	NUM
ajbmeb-1016	195	51	-	-	SYM
ajbmeb-1016	195	52	80	80	NUM
ajbmeb-1016	195	53	.	.	PUNCT
ajbmeb-1016	196	1	3	3	NUM
ajbmeb-1016	196	2	.	.	NOUN
ajbmeb-1016	196	3	9	9	NUM
ajbmeb-1016	196	4	.	.	PUNCT
ajbmeb-1016	197	1	al	al	PROPN
ajbmeb-1016	197	2	-	-	PUNCT
ajbmeb-1016	197	3	tayeb	tayeb	PROPN
ajbmeb-1016	197	4	,	,	PUNCT
ajbmeb-1016	197	5	h.	h.	PROPN
ajbmeb-1016	197	6	h.	h.	PROPN
ajbmeb-1016	197	7	a.	a.	PROPN
ajbmeb-1016	197	8	(	(	PUNCT
ajbmeb-1016	197	9	2017	2017	NUM
ajbmeb-1016	197	10	)	)	PUNCT
ajbmeb-1016	197	11	.	.	PUNCT
ajbmeb-1016	198	1	the	the	DET
ajbmeb-1016	198	2	role	role	NOUN
ajbmeb-1016	198	3	of	of	ADP
ajbmeb-1016	198	4	external	external	ADJ
ajbmeb-1016	198	5	audit	audit	NOUN
ajbmeb-1016	198	6	quality	quality	NOUN
ajbmeb-1016	198	7	in	in	ADP
ajbmeb-1016	198	8	reducing	reduce	VERB
ajbmeb-1016	198	9	creative	creative	ADJ
ajbmeb-1016	198	10	accounting	accounting	NOUN
ajbmeb-1016	198	11	methods	method	NOUN
ajbmeb-1016	198	12	in	in	ADP
ajbmeb-1016	198	13	sudanese	sudanese	ADJ
ajbmeb-1016	198	14	insurance	insurance	NOUN
ajbmeb-1016	198	15	companies	company	NOUN
ajbmeb-1016	198	16	studies	study	NOUN
ajbmeb-1016	198	17	journal	journal	NOUN
ajbmeb-1016	198	18	of	of	ADP
ajbmeb-1016	198	19	graduate	graduate	NOUN
ajbmeb-1016	198	20	studies	study	NOUN
ajbmeb-1016	198	21	,	,	PUNCT
ajbmeb-1016	198	22	volume	volume	NOUN
ajbmeb-1016	198	23	(	(	PUNCT
ajbmeb-1016	198	24	30	30	NUM
ajbmeb-1016	198	25	)	)	PUNCT
ajbmeb-1016	198	26	,	,	PUNCT
ajbmeb-1016	198	27	issue	issue	NOUN
ajbmeb-1016	198	28	(	(	PUNCT
ajbmeb-1016	198	29	19	19	NUM
ajbmeb-1016	198	30	)	)	PUNCT
ajbmeb-1016	198	31	,	,	PUNCT
ajbmeb-1016	198	32	pp	pp	ADP
ajbmeb-1016	198	33	.	.	PUNCT
ajbmeb-1016	199	1	64	64	NUM
ajbmeb-1016	199	2	-	-	SYM
ajbmeb-1016	199	3	84	84	NUM
ajbmeb-1016	199	4	.	.	PUNCT
ajbmeb-1016	200	1	4	4	NUM
ajbmeb-1016	200	2	.	.	NOUN
ajbmeb-1016	200	3	10	10	NUM
ajbmeb-1016	200	4	.	.	PUNCT
ajbmeb-1016	201	1	al	al	PROPN
ajbmeb-1016	201	2	-	-	PUNCT
ajbmeb-1016	201	3	awwad	awwad	PROPN
ajbmeb-1016	201	4	,	,	PUNCT
ajbmeb-1016	201	5	a.	a.	PROPN
ajbmeb-1016	201	6	,	,	PUNCT
ajbmeb-1016	201	7	muhammad	muhammad	PROPN
ajbmeb-1016	201	8	,	,	PUNCT
ajbmeb-1016	201	9	a.	a.	PROPN
ajbmeb-1016	201	10	w.	w.	PROPN
ajbmeb-1016	201	11	and	and	CCONJ
ajbmeb-1016	201	12	al	al	PROPN
ajbmeb-1016	201	13	-	-	PUNCT
ajbmeb-1016	201	14	mayali	mayali	PROPN
ajbmeb-1016	201	15	,	,	PUNCT
ajbmeb-1016	201	16	w.	w.	PROPN
ajbmeb-1016	201	17	h.	h.	PROPN
ajbmeb-1016	201	18	(	(	PUNCT
ajbmeb-1016	201	19	2020	2020	NUM
ajbmeb-1016	201	20	)	)	PUNCT
ajbmeb-1016	201	21	the	the	DET
ajbmeb-1016	201	22	impact	impact	NOUN
ajbmeb-1016	201	23	of	of	ADP
ajbmeb-1016	201	24	audit	audit	NOUN
ajbmeb-1016	201	25	risks	risk	NOUN
ajbmeb-1016	201	26	on	on	ADP
ajbmeb-1016	201	27	the	the	DET
ajbmeb-1016	201	28	auditor	auditor	NOUN
ajbmeb-1016	201	29	’s	’s	PART
ajbmeb-1016	201	30	assurance	assurance	NOUN
ajbmeb-1016	201	31	exploratory	exploratory	ADJ
ajbmeb-1016	201	32	research	research	NOUN
ajbmeb-1016	201	33	in	in	ADP
ajbmeb-1016	201	34	the	the	DET
ajbmeb-1016	201	35	federal	federal	ADJ
ajbmeb-1016	201	36	office	office	NOUN
ajbmeb-1016	201	37	of	of	ADP
ajbmeb-1016	201	38	financial	financial	ADJ
ajbmeb-1016	201	39	supervision	supervision	NOUN
ajbmeb-1016	201	40	and	and	CCONJ
ajbmeb-1016	201	41	a	a	DET
ajbmeb-1016	201	42	number	number	NOUN
ajbmeb-1016	201	43	of	of	ADP
ajbmeb-1016	201	44	academics	academic	NOUN
ajbmeb-1016	201	45	journal	journal	PROPN
ajbmeb-1016	201	46	of	of	ADP
ajbmeb-1016	201	47	administration	administration	NOUN
ajbmeb-1016	201	48	and	and	CCONJ
ajbmeb-1016	201	49	economics	economic	NOUN
ajbmeb-1016	201	50	,	,	PUNCT
ajbmeb-1016	201	51	volume	volume	NOUN
ajbmeb-1016	201	52	nine	nine	NUM
ajbmeb-1016	201	53	,	,	PUNCT
ajbmeb-1016	201	54	issue	issue	VERB
ajbmeb-1016	201	55	thirty	thirty	NUM
ajbmeb-1016	201	56	-	-	PUNCT
ajbmeb-1016	201	57	four	four	NUM
ajbmeb-1016	201	58	,	,	PUNCT
ajbmeb-1016	201	59	pages	page	NOUN
ajbmeb-1016	201	60	136	136	NUM
ajbmeb-1016	201	61	-	-	SYM
ajbmeb-1016	201	62	157	157	NUM
ajbmeb-1016	201	63	.	.	PUNCT
ajbmeb-1016	201	64	5	5	NUM
ajbmeb-1016	201	65	.	.	NOUN
ajbmeb-1016	201	66	11	11	NUM
ajbmeb-1016	201	67	.	.	PUNCT
ajbmeb-1016	202	1	amirish	amirish	PROPN
ajbmeb-1016	202	2	,	,	PUNCT
ajbmeb-1016	202	3	e.	e.	PROPN
ajbmeb-1016	202	4	(	(	PUNCT
ajbmeb-1016	202	5	2017	2017	NUM
ajbmeb-1016	202	6	)	)	PUNCT
ajbmeb-1016	202	7	.	.	PUNCT
ajbmeb-1016	203	1	the	the	DET
ajbmeb-1016	203	2	extent	extent	NOUN
ajbmeb-1016	203	3	to	to	PART
ajbmeb-1016	203	4	which	which	PRON
ajbmeb-1016	203	5	analytical	analytical	ADJ
ajbmeb-1016	203	6	procedures	procedure	NOUN
ajbmeb-1016	203	7	are	be	AUX
ajbmeb-1016	203	8	used	use	VERB
ajbmeb-1016	203	9	to	to	PART
ajbmeb-1016	203	10	control	control	VERB
ajbmeb-1016	203	11	audit	audit	NOUN
ajbmeb-1016	203	12	risks	risk	NOUN
ajbmeb-1016	203	13	a	a	DET
ajbmeb-1016	203	14	comparative	comparative	ADJ
ajbmeb-1016	203	15	study	study	NOUN
ajbmeb-1016	203	16	between	between	ADP
ajbmeb-1016	203	17	algeria	algeria	PROPN
ajbmeb-1016	203	18	and	and	CCONJ
ajbmeb-1016	203	19	france	france	PROPN
ajbmeb-1016	203	20	ph.d	ph.d	PROPN
ajbmeb-1016	203	21	.	.	PUNCT
ajbmeb-1016	204	1	thesis	thesis	NOUN
ajbmeb-1016	204	2	/	/	SYM
ajbmeb-1016	204	3	farhat	farhat	PROPN
ajbmeb-1016	204	4	abbas	abbas	PROPN
ajbmeb-1016	204	5	university	university	PROPN
ajbmeb-1016	204	6	setif	setif	NOUN
ajbmeb-1016	204	7	/	/	SYM
ajbmeb-1016	204	8	faculty	faculty	NOUN
ajbmeb-1016	204	9	of	of	ADP
ajbmeb-1016	204	10	economic	economic	ADJ
ajbmeb-1016	204	11	,	,	PUNCT
ajbmeb-1016	204	12	commercial	commercial	ADJ
ajbmeb-1016	204	13	and	and	CCONJ
ajbmeb-1016	204	14	management	management	NOUN
ajbmeb-1016	204	15	sciences	science	NOUN
ajbmeb-1016	204	16	to	to	PART
ajbmeb-1016	204	17	obtain	obtain	VERB
ajbmeb-1016	204	18	a	a	DET
ajbmeb-1016	204	19	doctorate	doctorate	NOUN
ajbmeb-1016	204	20	,	,	PUNCT
ajbmeb-1016	204	21	specialization	specialization	NOUN
ajbmeb-1016	204	22	:	:	PUNCT
ajbmeb-1016	204	23	finance	finance	NOUN
ajbmeb-1016	204	24	,	,	PUNCT
ajbmeb-1016	204	25	accounting	accounting	NOUN
ajbmeb-1016	204	26	and	and	CCONJ
ajbmeb-1016	204	27	auditing	auditing	NOUN
ajbmeb-1016	204	28	.	.	PUNCT
ajbmeb-1016	205	1	6	6	NUM
ajbmeb-1016	205	2	.	.	NOUN
ajbmeb-1016	205	3	12	12	NUM
ajbmeb-1016	205	4	.	.	PUNCT
ajbmeb-1016	206	1	al	al	PROPN
ajbmeb-1016	206	2	-	-	PUNCT
ajbmeb-1016	206	3	aboudi	aboudi	PROPN
ajbmeb-1016	206	4	,	,	PUNCT
ajbmeb-1016	206	5	m.	m.	NOUN
ajbmeb-1016	206	6	,	,	PUNCT
ajbmeb-1016	206	7	muhammad	muhammad	PROPN
ajbmeb-1016	206	8	,	,	PUNCT
ajbmeb-1016	206	9	b.	b.	PROPN
ajbmeb-1016	206	10	g.(2021	g.(2021	PROPN
ajbmeb-1016	206	11	)	)	PUNCT
ajbmeb-1016	206	12	the	the	DET
ajbmeb-1016	206	13	extent	extent	NOUN
ajbmeb-1016	206	14	of	of	ADP
ajbmeb-1016	206	15	the	the	DET
ajbmeb-1016	206	16	use	use	NOUN
ajbmeb-1016	206	17	and	and	CCONJ
ajbmeb-1016	206	18	contribution	contribution	NOUN
ajbmeb-1016	206	19	of	of	ADP
ajbmeb-1016	206	20	electronic	electronic	ADJ
ajbmeb-1016	206	21	auditing	auditing	NOUN
ajbmeb-1016	206	22	in	in	ADP
ajbmeb-1016	206	23	improving	improve	VERB
ajbmeb-1016	206	24	the	the	DET
ajbmeb-1016	206	25	quality	quality	NOUN
ajbmeb-1016	206	26	of	of	ADP
ajbmeb-1016	206	27	external	external	ADJ
ajbmeb-1016	206	28	auditing	auditing	NOUN
ajbmeb-1016	206	29	/	/	SYM
ajbmeb-1016	206	30	master	master	NOUN
ajbmeb-1016	206	31	of	of	ADP
ajbmeb-1016	206	32	science	science	NOUN
ajbmeb-1016	206	33	thesis	thesis	NOUN
ajbmeb-1016	206	34	in	in	ADP
ajbmeb-1016	206	35	accounting	accounting	NOUN
ajbmeb-1016	206	36	technologies	technology	NOUN
ajbmeb-1016	206	37	/	/	SYM
ajbmeb-1016	206	38	southern	southern	PROPN
ajbmeb-1016	206	39	technical	technical	ADJ
ajbmeb-1016	206	40	university	university	NOUN
ajbmeb-1016	206	41	.	.	PUNCT
ajbmeb-1016	207	1	7	7	NUM
ajbmeb-1016	207	2	.	.	SYM
ajbmeb-1016	207	3	13	13	NUM
ajbmeb-1016	207	4	.	.	PUNCT
ajbmeb-1016	207	5	ghazali	ghazali	PROPN
ajbmeb-1016	207	6	,	,	PUNCT
ajbmeb-1016	207	7	z.	z.	PROPN
ajbmeb-1016	207	8	,	,	PUNCT
ajbmeb-1016	207	9	and	and	CCONJ
ajbmeb-1016	207	10	dhouadi	dhouadi	NOUN
ajbmeb-1016	207	11	,	,	PUNCT
ajbmeb-1016	207	12	m.	m.	NOUN
ajbmeb-1016	207	13	(	(	PUNCT
ajbmeb-1016	207	14	2019	2019	NUM
ajbmeb-1016	207	15	)	)	PUNCT
ajbmeb-1016	207	16	the	the	DET
ajbmeb-1016	207	17	impact	impact	NOUN
ajbmeb-1016	207	18	of	of	ADP
ajbmeb-1016	207	19	the	the	DET
ajbmeb-1016	207	20	quality	quality	NOUN
ajbmeb-1016	207	21	of	of	ADP
ajbmeb-1016	207	22	external	external	ADJ
ajbmeb-1016	207	23	auditing	auditing	NOUN
ajbmeb-1016	207	24	on	on	ADP
ajbmeb-1016	207	25	earnings	earning	NOUN
ajbmeb-1016	207	26	management	management	NOUN
ajbmeb-1016	207	27	practices	practice	VERB
ajbmeb-1016	207	28	a	a	DET
ajbmeb-1016	207	29	study	study	NOUN
ajbmeb-1016	207	30	of	of	ADP
ajbmeb-1016	207	31	a	a	DET
ajbmeb-1016	207	32	group	group	NOUN
ajbmeb-1016	207	33	of	of	ADP
ajbmeb-1016	207	34	algerian	algerian	ADJ
ajbmeb-1016	207	35	companies	company	NOUN
ajbmeb-1016	207	36	/	/	SYM
ajbmeb-1016	207	37	journal	journal	NOUN
ajbmeb-1016	207	38	of	of	ADP
ajbmeb-1016	207	39	economic	economic	ADJ
ajbmeb-1016	207	40	sciences	science	NOUN
ajbmeb-1016	207	41	,	,	PUNCT
ajbmeb-1016	207	42	management	management	NOUN
ajbmeb-1016	207	43	and	and	CCONJ
ajbmeb-1016	207	44	commercial	commercial	ADJ
ajbmeb-1016	207	45	sciences	science	NOUN
ajbmeb-1016	207	46	,	,	PUNCT
ajbmeb-1016	207	47	volume	volume	NOUN
ajbmeb-1016	207	48	(	(	PUNCT
ajbmeb-1016	207	49	12	12	NUM
ajbmeb-1016	207	50	)	)	PUNCT
ajbmeb-1016	207	51	,	,	PUNCT
ajbmeb-1016	207	52	issue	issue	NOUN
ajbmeb-1016	207	53	(	(	PUNCT
ajbmeb-1016	207	54	2	2	NUM
ajbmeb-1016	207	55	)	)	PUNCT
ajbmeb-1016	207	56	,	,	PUNCT
ajbmeb-1016	207	57	pages	page	VERB
ajbmeb-1016	207	58	601	601	NUM
ajbmeb-1016	207	59	-	-	SYM
ajbmeb-1016	207	60	618	618	NUM
ajbmeb-1016	207	61	.	.	PUNCT
ajbmeb-1016	208	1	8	8	NUM
ajbmeb-1016	208	2	.	.	X
ajbmeb-1016	209	1	14	14	NUM
ajbmeb-1016	209	2	.	.	PUNCT
ajbmeb-1016	210	1	qudah	qudah	PROPN
ajbmeb-1016	210	2	,	,	PUNCT
ajbmeb-1016	210	3	d.	d.	PROPN
ajbmeb-1016	210	4	laith	laith	PROPN
ajbmeb-1016	210	5	,	,	PUNCT
ajbmeb-1016	210	6	a.	a.	NOUN
ajbmeb-1016	210	7	m.	m.	NOUN
ajbmeb-1016	210	8	(	(	PUNCT
ajbmeb-1016	210	9	2018	2018	NUM
ajbmeb-1016	210	10	)	)	PUNCT
ajbmeb-1016	210	11	the	the	DET
ajbmeb-1016	210	12	impact	impact	NOUN
ajbmeb-1016	210	13	of	of	ADP
ajbmeb-1016	210	14	the	the	DET
ajbmeb-1016	210	15	audit	audit	NOUN
ajbmeb-1016	210	16	approach	approach	NOUN
ajbmeb-1016	210	17	based	base	VERB
ajbmeb-1016	210	18	on	on	ADP
ajbmeb-1016	210	19	business	business	NOUN
ajbmeb-1016	210	20	risks	risk	NOUN
ajbmeb-1016	210	21	on	on	ADP
ajbmeb-1016	210	22	the	the	DET
ajbmeb-1016	210	23	quality	quality	NOUN
ajbmeb-1016	210	24	of	of	ADP
ajbmeb-1016	210	25	internal	internal	ADJ
ajbmeb-1016	210	26	auditing	auditing	NOUN
ajbmeb-1016	210	27	an	an	DET
ajbmeb-1016	210	28	applied	apply	VERB
ajbmeb-1016	210	29	study	study	NOUN
ajbmeb-1016	210	30	on	on	ADP
ajbmeb-1016	210	31	jordanian	jordanian	ADJ
ajbmeb-1016	210	32	commercial	commercial	ADJ
ajbmeb-1016	210	33	banks	bank	NOUN
ajbmeb-1016	210	34	/	/	SYM
ajbmeb-1016	210	35	journal	journal	NOUN
ajbmeb-1016	210	36	of	of	ADP
ajbmeb-1016	210	37	the	the	DET
ajbmeb-1016	210	38	faculty	faculty	NOUN
ajbmeb-1016	210	39	of	of	ADP
ajbmeb-1016	210	40	commerce	commerce	NOUN
ajbmeb-1016	210	41	for	for	ADP
ajbmeb-1016	210	42	scientific	scientific	ADJ
ajbmeb-1016	210	43	research	research	NOUN
ajbmeb-1016	210	44	faculty	faculty	NOUN
ajbmeb-1016	210	45	of	of	ADP
ajbmeb-1016	210	46	commerce	commerce	PROPN
ajbmeb-1016	210	47	university	university	PROPN
ajbmeb-1016	210	48	of	of	ADP
ajbmeb-1016	210	49	alexandria	alexandria	PROPN
ajbmeb-1016	210	50	/	/	SYM
ajbmeb-1016	211	1	no	no	NOUN
ajbmeb-1016	211	2	.	.	NOUN
ajbmeb-1016	211	3	2	2	NUM
ajbmeb-1016	211	4	volume	volume	NOUN
ajbmeb-1016	211	5	fifty	fifty	NUM
ajbmeb-1016	211	6	-	-	PUNCT
ajbmeb-1016	211	7	five	five	NUM
ajbmeb-1016	211	8	pages	page	NOUN
ajbmeb-1016	211	9	1	1	NUM
ajbmeb-1016	211	10	-	-	SYM
ajbmeb-1016	211	11	39	39	NUM
ajbmeb-1016	211	12	.	.	PUNCT
ajbmeb-1016	212	1	9	9	NUM
ajbmeb-1016	212	2	.	.	NOUN
ajbmeb-1016	212	3	15	15	NUM
ajbmeb-1016	212	4	.	.	PUNCT
ajbmeb-1016	212	5	lakhdari	lakhdari	PROPN
ajbmeb-1016	212	6	,	,	PUNCT
ajbmeb-1016	212	7	abd	abd	PROPN
ajbmeb-1016	212	8	al	al	PROPN
ajbmeb-1016	212	9	-	-	PUNCT
ajbmeb-1016	212	10	jalil	jalil	PROPN
ajbmeb-1016	212	11	and	and	CCONJ
ajbmeb-1016	212	12	zain	zain	PROPN
ajbmeb-1016	212	13	,	,	PUNCT
ajbmeb-1016	212	14	younis	younis	X
ajbmeb-1016	212	15	(	(	PUNCT
ajbmeb-1016	212	16	2017	2017	NUM
ajbmeb-1016	212	17	)	)	PUNCT
ajbmeb-1016	212	18	introduction	introduction	NOUN
ajbmeb-1016	212	19	to	to	PART
ajbmeb-1016	212	20	audit	audit	VERB
ajbmeb-1016	212	21	risk	risk	NOUN
ajbmeb-1016	212	22	analysis	analysis	NOUN
ajbmeb-1016	212	23	to	to	PART
ajbmeb-1016	212	24	raise	raise	VERB
ajbmeb-1016	212	25	the	the	DET
ajbmeb-1016	212	26	efficiency	efficiency	NOUN
ajbmeb-1016	212	27	and	and	CCONJ
ajbmeb-1016	212	28	quality	quality	NOUN
ajbmeb-1016	212	29	of	of	ADP
ajbmeb-1016	212	30	external	external	ADJ
ajbmeb-1016	212	31	auditing	auditing	NOUN
ajbmeb-1016	212	32	an	an	DET
ajbmeb-1016	212	33	applied	apply	VERB
ajbmeb-1016	212	34	study	study	NOUN
ajbmeb-1016	212	35	in	in	ADP
ajbmeb-1016	212	36	the	the	DET
ajbmeb-1016	212	37	grain	grain	NOUN
ajbmeb-1016	212	38	and	and	CCONJ
ajbmeb-1016	212	39	dry	dry	ADJ
ajbmeb-1016	212	40	legumes	legume	NOUN
ajbmeb-1016	212	41	cooperative	cooperative	NOUN
ajbmeb-1016	212	42	of	of	ADP
ajbmeb-1016	212	43	el	el	PROPN
ajbmeb-1016	212	44	-	-	PUNCT
ajbmeb-1016	212	45	wadi	wadi	PROPN
ajbmeb-1016	212	46	province	province	PROPN
ajbmeb-1016	212	47	/	/	SYM
ajbmeb-1016	212	48	journal	journal	NOUN
ajbmeb-1016	212	49	of	of	ADP
ajbmeb-1016	212	50	economic	economic	ADJ
ajbmeb-1016	212	51	and	and	CCONJ
ajbmeb-1016	212	52	financial	financial	ADJ
ajbmeb-1016	212	53	studies	study	NOUN
ajbmeb-1016	212	54	/	/	SYM
ajbmeb-1016	212	55	university	university	NOUN
ajbmeb-1016	212	56	of	of	ADP
ajbmeb-1016	212	57	martyr	martyr	PROPN
ajbmeb-1016	212	58	hama	hama	PROPN
ajbmeb-1016	212	59	lakhdar	lakhdar	PROPN
ajbmeb-1016	212	60	el	el	PROPN
ajbmeb-1016	212	61	-	-	PROPN
ajbmeb-1016	212	62	wadi	wadi	PROPN
ajbmeb-1016	212	63	/	/	SYM
ajbmeb-1016	212	64	algeria	algeria	PROPN
ajbmeb-1016	212	65	,	,	PUNCT
ajbmeb-1016	212	66	issue	issue	NOUN
ajbmeb-1016	212	67	ten	ten	NUM
ajbmeb-1016	212	68	,	,	PUNCT
ajbmeb-1016	212	69	part	part	NOUN
ajbmeb-1016	212	70	one	one	NUM
ajbmeb-1016	212	71	.	.	PUNCT
ajbmeb-1016	213	1	10	10	NUM
ajbmeb-1016	213	2	.	.	X
ajbmeb-1016	214	1	16	16	NUM
ajbmeb-1016	214	2	.	.	PUNCT
ajbmeb-1016	215	1	lakhdari	lakhdari	PROPN
ajbmeb-1016	215	2	,	,	PUNCT
ajbmeb-1016	215	3	a.	a.	PROPN
ajbmeb-1016	215	4	jalil	jalil	PROPN
ajbmeb-1016	215	5	(	(	PUNCT
ajbmeb-1016	215	6	2019	2019	NUM
ajbmeb-1016	215	7	)	)	PUNCT
ajbmeb-1016	215	8	.	.	PUNCT
ajbmeb-1016	216	1	the	the	DET
ajbmeb-1016	216	2	impact	impact	NOUN
ajbmeb-1016	216	3	of	of	ADP
ajbmeb-1016	216	4	audit	audit	NOUN
ajbmeb-1016	216	5	risks	risk	NOUN
ajbmeb-1016	216	6	on	on	ADP
ajbmeb-1016	216	7	the	the	DET
ajbmeb-1016	216	8	quality	quality	NOUN
ajbmeb-1016	216	9	of	of	ADP
ajbmeb-1016	216	10	external	external	ADJ
ajbmeb-1016	216	11	auditing	auditing	NOUN
ajbmeb-1016	216	12	in	in	ADP
ajbmeb-1016	216	13	the	the	DET
ajbmeb-1016	216	14	algerian	algerian	ADJ
ajbmeb-1016	216	15	environment	environment	NOUN
ajbmeb-1016	216	16	a	a	DET
ajbmeb-1016	216	17	study	study	NOUN
ajbmeb-1016	216	18	of	of	ADP
ajbmeb-1016	216	19	a	a	DET
ajbmeb-1016	216	20	sample	sample	NOUN
ajbmeb-1016	216	21	of	of	ADP
ajbmeb-1016	216	22	accountants	accountant	NOUN
ajbmeb-1016	216	23	\	\	PROPN
ajbmeb-1016	216	24	a	a	DET
ajbmeb-1016	216	25	thesis	thesis	NOUN
ajbmeb-1016	216	26	submitted	submit	VERB
ajbmeb-1016	216	27	to	to	PART
ajbmeb-1016	216	28	obtain	obtain	VERB
ajbmeb-1016	216	29	a	a	DET
ajbmeb-1016	216	30	ph	ph	ADJ
ajbmeb-1016	216	31	.	.	PROPN
ajbmeb-1016	216	32	department	department	PROPN
ajbmeb-1016	216	33	of	of	ADP
ajbmeb-1016	216	34	commercial	commercial	ADJ
ajbmeb-1016	216	35	sciences	sciences	PROPN
ajbmeb-1016	216	36	.	.	PUNCT
ajbmeb-1016	217	1	american	american	PROPN
ajbmeb-1016	217	2	journal	journal	PROPN
ajbmeb-1016	217	3	of	of	ADP
ajbmeb-1016	217	4	business	business	NOUN
ajbmeb-1016	217	5	management	management	NOUN
ajbmeb-1016	217	6	,	,	PUNCT
ajbmeb-1016	217	7	economics	economic	NOUN
ajbmeb-1016	217	8	and	and	CCONJ
ajbmeb-1016	217	9	banking	banking	NOUN
ajbmeb-1016	217	10	volume	volume	NOUN
ajbmeb-1016	217	11	13	13	NUM
ajbmeb-1016	217	12	june	june	PROPN
ajbmeb-1016	217	13	,	,	PUNCT
ajbmeb-1016	217	14	2023	2023	NUM
ajbmeb-1016	217	15	p	p	NOUN
ajbmeb-1016	217	16	a	a	PRON
ajbmeb-1016	217	17	g	g	NOUN
ajbmeb-1016	217	18	e	e	NOUN
ajbmeb-1016	217	19	|	|	ADV
ajbmeb-1016	217	20	139	139	NUM
ajbmeb-1016	217	21	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1016	217	22	11	11	NUM
ajbmeb-1016	217	23	.	.	PUNCT
ajbmeb-1016	217	24	17	17	NUM
ajbmeb-1016	217	25	.	.	PUNCT
ajbmeb-1016	218	1	lagouira	lagouira	PROPN
ajbmeb-1016	218	2	,	,	PUNCT
ajbmeb-1016	218	3	samir	samir	PROPN
ajbmeb-1016	218	4	(	(	PUNCT
ajbmeb-1016	218	5	2019	2019	NUM
ajbmeb-1016	218	6	)	)	PUNCT
ajbmeb-1016	218	7	contribution	contribution	NOUN
ajbmeb-1016	218	8	of	of	ADP
ajbmeb-1016	218	9	evidence	evidence	NOUN
ajbmeb-1016	218	10	standards	standard	NOUN
ajbmeb-1016	218	11	to	to	ADP
ajbmeb-1016	218	12	improving	improve	VERB
ajbmeb-1016	218	13	the	the	DET
ajbmeb-1016	218	14	quality	quality	NOUN
ajbmeb-1016	218	15	of	of	ADP
ajbmeb-1016	218	16	external	external	ADJ
ajbmeb-1016	218	17	auditing	auditing	NOUN
ajbmeb-1016	218	18	:	:	PUNCT
ajbmeb-1016	218	19	a	a	DET
ajbmeb-1016	218	20	field	field	NOUN
ajbmeb-1016	218	21	study	study	NOUN
ajbmeb-1016	218	22	of	of	ADP
ajbmeb-1016	218	23	the	the	DET
ajbmeb-1016	218	24	opinions	opinion	NOUN
ajbmeb-1016	218	25	of	of	ADP
ajbmeb-1016	218	26	a	a	DET
ajbmeb-1016	218	27	sample	sample	NOUN
ajbmeb-1016	218	28	of	of	ADP
ajbmeb-1016	218	29	external	external	ADJ
ajbmeb-1016	218	30	auditors	auditor	NOUN
ajbmeb-1016	218	31	in	in	ADP
ajbmeb-1016	218	32	eastern	eastern	PROPN
ajbmeb-1016	218	33	algeria	algeria	PROPN
ajbmeb-1016	218	34	.	.	PUNCT
ajbmeb-1016	219	1	a	a	DET
ajbmeb-1016	219	2	phd	phd	NOUN
ajbmeb-1016	219	3	thesis	thesis	NOUN
ajbmeb-1016	219	4	submitted	submit	VERB
ajbmeb-1016	219	5	to	to	ADP
ajbmeb-1016	219	6	the	the	DET
ajbmeb-1016	219	7	faculty	faculty	NOUN
ajbmeb-1016	219	8	of	of	ADP
ajbmeb-1016	219	9	economic	economic	ADJ
ajbmeb-1016	219	10	,	,	PUNCT
ajbmeb-1016	219	11	commercial	commercial	ADJ
ajbmeb-1016	219	12	and	and	CCONJ
ajbmeb-1016	219	13	management	management	NOUN
ajbmeb-1016	219	14	sciences	sciences	PROPN
ajbmeb-1016	219	15	/	/	SYM
ajbmeb-1016	219	16	university	university	NOUN
ajbmeb-1016	219	17	of	of	ADP
ajbmeb-1016	219	18	batna-1	batna-1	PROPN
ajbmeb-1016	219	19	algeria	algeria	PROPN
ajbmeb-1016	219	20	.	.	PUNCT
ajbmeb-1016	220	1	12	12	NUM
ajbmeb-1016	220	2	.	.	X
ajbmeb-1016	221	1	18	18	NUM
ajbmeb-1016	221	2	.	.	X
ajbmeb-1016	222	1	masoudi	masoudi	ADJ
ajbmeb-1016	222	2	,	,	PUNCT
ajbmeb-1016	222	3	omar	omar	PROPN
ajbmeb-1016	222	4	(	(	PUNCT
ajbmeb-1016	222	5	2019	2019	NUM
ajbmeb-1016	222	6	)	)	PUNCT
ajbmeb-1016	222	7	the	the	DET
ajbmeb-1016	222	8	effectiveness	effectiveness	NOUN
ajbmeb-1016	222	9	of	of	ADP
ajbmeb-1016	222	10	audit	audit	NOUN
ajbmeb-1016	222	11	planning	planning	NOUN
ajbmeb-1016	222	12	according	accord	VERB
ajbmeb-1016	222	13	to	to	ADP
ajbmeb-1016	222	14	international	international	ADJ
ajbmeb-1016	222	15	standards	standard	NOUN
ajbmeb-1016	222	16	in	in	ADP
ajbmeb-1016	222	17	improving	improve	VERB
ajbmeb-1016	222	18	the	the	DET
ajbmeb-1016	222	19	quality	quality	NOUN
ajbmeb-1016	222	20	of	of	ADP
ajbmeb-1016	222	21	the	the	DET
ajbmeb-1016	222	22	auditor	auditor	NOUN
ajbmeb-1016	222	23	’s	’s	PART
ajbmeb-1016	222	24	professional	professional	ADJ
ajbmeb-1016	222	25	performance	performance	NOUN
ajbmeb-1016	222	26	a	a	DET
ajbmeb-1016	222	27	field	field	NOUN
ajbmeb-1016	222	28	study	study	NOUN
ajbmeb-1016	222	29	of	of	ADP
ajbmeb-1016	222	30	a	a	DET
ajbmeb-1016	222	31	sample	sample	NOUN
ajbmeb-1016	222	32	of	of	ADP
ajbmeb-1016	222	33	accredited	accredited	ADJ
ajbmeb-1016	222	34	institutions	institution	NOUN
ajbmeb-1016	222	35	for	for	ADP
ajbmeb-1016	222	36	auditing	auditing	NOUN
ajbmeb-1016	222	37	in	in	ADP
ajbmeb-1016	222	38	algeria	algeria	PROPN
ajbmeb-1016	222	39	/	/	SYM
ajbmeb-1016	222	40	ahmed	ahmed	PROPN
ajbmeb-1016	222	41	deraya	deraya	PROPN
ajbmeb-1016	222	42	university	university	PROPN
ajbmeb-1016	222	43	adrar	adrar	NOUN
ajbmeb-1016	222	44	faculty	faculty	NOUN
ajbmeb-1016	222	45	of	of	ADP
ajbmeb-1016	222	46	economic	economic	ADJ
ajbmeb-1016	222	47	and	and	CCONJ
ajbmeb-1016	222	48	commercial	commercial	ADJ
ajbmeb-1016	222	49	sciences	science	NOUN
ajbmeb-1016	222	50	and	and	CCONJ
ajbmeb-1016	222	51	management	management	NOUN
ajbmeb-1016	222	52	sciences	sciences	PROPN
ajbmeb-1016	222	53	department	department	PROPN
ajbmeb-1016	222	54	of	of	ADP
ajbmeb-1016	222	55	management	management	NOUN
ajbmeb-1016	222	56	sciences	science	NOUN
ajbmeb-1016	222	57	a	a	DET
ajbmeb-1016	222	58	dissertation	dissertation	NOUN
ajbmeb-1016	222	59	that	that	PRON
ajbmeb-1016	222	60	falls	fall	VERB
ajbmeb-1016	222	61	within	within	ADP
ajbmeb-1016	222	62	the	the	DET
ajbmeb-1016	222	63	requirements	requirement	NOUN
ajbmeb-1016	222	64	for	for	ADP
ajbmeb-1016	222	65	obtaining	obtain	VERB
ajbmeb-1016	222	66	a	a	DET
ajbmeb-1016	222	67	ph.d	ph.d	NOUN
ajbmeb-1016	222	68	.	.	PUNCT
ajbmeb-1016	223	1	in	in	ADP
ajbmeb-1016	223	2	management	management	NOUN
ajbmeb-1016	223	3	sciences	science	NOUN
ajbmeb-1016	223	4	,	,	PUNCT
ajbmeb-1016	223	5	majoring	major	VERB
ajbmeb-1016	223	6	in	in	ADP
ajbmeb-1016	223	7	accounting	accounting	NOUN
ajbmeb-1016	223	8	management	management	NOUN
ajbmeb-1016	223	9	and	and	CCONJ
ajbmeb-1016	223	10	auditing	auditing	NOUN
ajbmeb-1016	223	11	,	,	PUNCT
ajbmeb-1016	223	12	audit	audit	NOUN
ajbmeb-1016	223	13	branch	branch	NOUN
ajbmeb-1016	223	14	.	.	PUNCT
ajbmeb-1016	224	1	13	13	NUM
ajbmeb-1016	224	2	.	.	X
ajbmeb-1016	224	3	19	19	NUM
ajbmeb-1016	224	4	.	.	NUM
ajbmeb-1016	224	5	munshed	munshe	VERB
ajbmeb-1016	224	6	,	,	PUNCT
ajbmeb-1016	224	7	q.	q.	PROPN
ajbmeb-1016	224	8	gl	gl	PROPN
ajbmeb-1016	224	9	.	.	PROPN
ajbmeb-1016	224	10	,	,	PUNCT
ajbmeb-1016	224	11	and	and	CCONJ
ajbmeb-1016	224	12	yaqoub	yaqoub	NOUN
ajbmeb-1016	224	13	,	,	PUNCT
ajbmeb-1016	224	14	f.	f.	PROPN
ajbmeb-1016	224	15	abdullah	abdullah	PROPN
ajbmeb-1016	224	16	(	(	PUNCT
ajbmeb-1016	224	17	2020	2020	NUM
ajbmeb-1016	224	18	)	)	PUNCT
ajbmeb-1016	224	19	the	the	DET
ajbmeb-1016	224	20	effect	effect	NOUN
ajbmeb-1016	224	21	of	of	ADP
ajbmeb-1016	224	22	audit	audit	NOUN
ajbmeb-1016	224	23	quality	quality	NOUN
ajbmeb-1016	224	24	on	on	ADP
ajbmeb-1016	224	25	earnings	earning	NOUN
ajbmeb-1016	224	26	quality	quality	NOUN
ajbmeb-1016	224	27	(	(	PUNCT
ajbmeb-1016	224	28	applied	apply	VERB
ajbmeb-1016	224	29	research	research	NOUN
ajbmeb-1016	224	30	in	in	ADP
ajbmeb-1016	224	31	a	a	DET
ajbmeb-1016	224	32	sample	sample	NOUN
ajbmeb-1016	224	33	of	of	ADP
ajbmeb-1016	224	34	private	private	ADJ
ajbmeb-1016	224	35	shareholding	shareholding	NOUN
ajbmeb-1016	224	36	companies	company	NOUN
ajbmeb-1016	224	37	listed	list	VERB
ajbmeb-1016	224	38	in	in	ADP
ajbmeb-1016	224	39	the	the	DET
ajbmeb-1016	224	40	iraq	iraq	PROPN
ajbmeb-1016	224	41	stock	stock	PROPN
ajbmeb-1016	224	42	exchange	exchange	PROPN
ajbmeb-1016	224	43	volume	volume	NOUN
ajbmeb-1016	224	44	(	(	PUNCT
ajbmeb-1016	224	45	51	51	NUM
ajbmeb-1016	224	46	)	)	PUNCT
ajbmeb-1016	224	47	issue	issue	NOUN
ajbmeb-1016	224	48	(	(	PUNCT
ajbmeb-1016	224	49	15	15	NUM
ajbmeb-1016	224	50	)	)	PUNCT
ajbmeb-1016	224	51	pages	page	NOUN
ajbmeb-1016	224	52	107	107	NUM
ajbmeb-1016	224	53	-	-	SYM
ajbmeb-1016	224	54	122	122	NUM
ajbmeb-1016	224	55	.	.	PUNCT
ajbmeb-1016	224	56	14	14	NUM
ajbmeb-1016	224	57	.	.	X
ajbmeb-1016	224	58	20	20	NUM
ajbmeb-1016	224	59	.	.	X
ajbmeb-1016	224	60	nakhal	nakhal	VERB
ajbmeb-1016	224	61	,	,	PUNCT
ajbmeb-1016	224	62	a.	a.	NOUN
ajbmeb-1016	224	63	m.	m.	PROPN
ajbmeb-1016	224	64	s.	s.	PROPN
ajbmeb-1016	224	65	(	(	PUNCT
ajbmeb-1016	224	66	2020	2020	NUM
ajbmeb-1016	224	67	)	)	PUNCT
ajbmeb-1016	224	68	the	the	DET
ajbmeb-1016	224	69	impact	impact	NOUN
ajbmeb-1016	224	70	of	of	ADP
ajbmeb-1016	224	71	big	big	ADJ
ajbmeb-1016	224	72	data	datum	NOUN
ajbmeb-1016	224	73	on	on	ADP
ajbmeb-1016	224	74	auditing	auditing	NOUN
ajbmeb-1016	224	75	risks	risk	NOUN
ajbmeb-1016	224	76	alexandria	alexandria	PROPN
ajbmeb-1016	224	77	journal	journal	PROPN
ajbmeb-1016	224	78	of	of	ADP
ajbmeb-1016	224	79	accounting	accounting	PROPN
ajbmeb-1016	224	80	research	research	NOUN
ajbmeb-1016	224	81	/	/	SYM
ajbmeb-1016	224	82	department	department	NOUN
ajbmeb-1016	224	83	of	of	ADP
ajbmeb-1016	224	84	accounting	accounting	NOUN
ajbmeb-1016	224	85	and	and	CCONJ
ajbmeb-1016	224	86	auditing	auditing	NOUN
ajbmeb-1016	224	87	,	,	PUNCT
ajbmeb-1016	224	88	volume	volume	NOUN
ajbmeb-1016	224	89	four	four	NUM
ajbmeb-1016	224	90	,	,	PUNCT
ajbmeb-1016	224	91	issue	issue	NOUN
ajbmeb-1016	224	92	two	two	NUM
ajbmeb-1016	224	93	,	,	PUNCT
ajbmeb-1016	224	94	pages	page	NOUN
ajbmeb-1016	224	95	233	233	NUM
ajbmeb-1016	224	96	-	-	SYM
ajbmeb-1016	224	97	277	277	NUM
ajbmeb-1016	224	98	.	.	PUNCT
ajbmeb-1016	225	1	15	15	NUM
ajbmeb-1016	225	2	.	.	X
ajbmeb-1016	226	1	22	22	NUM
ajbmeb-1016	226	2	.	.	PUNCT
ajbmeb-1016	226	3	arens	arens	PROPN
ajbmeb-1016	226	4	,	,	PUNCT
ajbmeb-1016	226	5	a.	a.	NOUN
ajbmeb-1016	226	6	a.	a.	PROPN
ajbmeb-1016	226	7	,	,	PUNCT
ajbmeb-1016	226	8	elder	elder	NOUN
ajbmeb-1016	226	9	,	,	PUNCT
ajbmeb-1016	226	10	r.	r.	PROPN
ajbmeb-1016	226	11	,	,	PUNCT
ajbmeb-1016	226	12	j.	j.	PROPN
ajbmeb-1016	226	13	,	,	PUNCT
ajbmeb-1016	226	14	beasley	beasley	PROPN
ajbmeb-1016	226	15	,	,	PUNCT
ajbmeb-1016	226	16	mark	mark	PROPN
ajbmeb-1016	226	17	s.	s.	PROPN
ajbmeb-1016	226	18	,	,	PUNCT
ajbmeb-1016	226	19	hogan	hogan	PROPN
ajbmeb-1016	226	20	,	,	PUNCT
ajbmeb-1016	226	21	chris	chris	PROPN
ajbmeb-1016	226	22	e.	e.	PROPN
ajbmeb-1016	226	23	(	(	PUNCT
ajbmeb-1016	226	24	2017	2017	NUM
ajbmeb-1016	226	25	)	)	PUNCT
ajbmeb-1016	226	26	,	,	PUNCT
ajbmeb-1016	226	27	auditing	auditing	NOUN
ajbmeb-1016	226	28	and	and	CCONJ
ajbmeb-1016	226	29	assurance	assurance	NOUN
ajbmeb-1016	226	30	services	service	NOUN
ajbmeb-1016	226	31	an	an	DET
ajbmeb-1016	226	32	integrated	integrated	ADJ
ajbmeb-1016	226	33	approach	approach	NOUN
ajbmeb-1016	226	34	,	,	PUNCT
ajbmeb-1016	226	35	sixteenth	sixteenth	ADJ
ajbmeb-1016	226	36	edition	edition	NOUN
ajbmeb-1016	226	37	.	.	PUNCT
ajbmeb-1016	227	1	16	16	NUM
ajbmeb-1016	227	2	.	.	X
ajbmeb-1016	228	1	23	23	NUM
ajbmeb-1016	228	2	.	.	PUNCT
ajbmeb-1016	229	1	bunjaku	bunjaku	NOUN
ajbmeb-1016	229	2	,	,	PUNCT
ajbmeb-1016	229	3	f.	f.	PROPN
ajbmeb-1016	229	4	(	(	PUNCT
ajbmeb-1016	229	5	2020	2020	NUM
ajbmeb-1016	229	6	)	)	PUNCT
ajbmeb-1016	229	7	audit	audit	NOUN
ajbmeb-1016	229	8	components	component	NOUN
ajbmeb-1016	229	9	:	:	PUNCT
ajbmeb-1016	229	10	literature	literature	NOUN
ajbmeb-1016	229	11	review	review	NOUN
ajbmeb-1016	229	12	on	on	ADP
ajbmeb-1016	229	13	audit	audit	NOUN
ajbmeb-1016	229	14	plan	plan	NOUN
ajbmeb-1016	229	15	,	,	PUNCT
ajbmeb-1016	229	16	risk	risk	NOUN
ajbmeb-1016	229	17	and	and	CCONJ
ajbmeb-1016	229	18	materiality	materiality	NOUN
ajbmeb-1016	229	19	and	and	CCONJ
ajbmeb-1016	229	20	internal	internal	ADJ
ajbmeb-1016	229	21	control	control	NOUN
ajbmeb-1016	229	22	issn	issn	PROPN
ajbmeb-1016	229	23	1857	1857	NUM
ajbmeb-1016	229	24	-	-	SYM
ajbmeb-1016	229	25	9973	9973	NUM
ajbmeb-1016	229	26	657.6.01	657.6.01	PRON
ajbmeb-1016	229	27	pp36	pp36	PROPN
ajbmeb-1016	229	28	-	-	PUNCT
ajbmeb-1016	229	29	43	43	NUM
ajbmeb-1016	229	30	.	.	PUNCT
ajbmeb-1016	230	1	17	17	NUM
ajbmeb-1016	230	2	.	.	X
ajbmeb-1016	231	1	24	24	NUM
ajbmeb-1016	231	2	.	.	PUNCT
ajbmeb-1016	231	3	louwers	louwer	NOUN
ajbmeb-1016	231	4	,	,	PUNCT
ajbmeb-1016	231	5	timothy	timothy	PROPN
ajbmeb-1016	231	6	j.	j.	PROPN
ajbmeb-1016	231	7	&	&	CCONJ
ajbmeb-1016	231	8	blay	blay	PROPN
ajbmeb-1016	231	9	,	,	PUNCT
ajbmeb-1016	231	10	allen	allen	PROPN
ajbmeb-1016	231	11	d.	d.	PROPN
ajbmeb-1016	231	12	&	&	CCONJ
ajbmeb-1016	231	13	sinason	sinason	PROPN
ajbmeb-1016	231	14	.	.	PUNCT
ajbmeb-1016	232	1	david	david	PROPN
ajbmeb-1016	232	2	h.	h.	PROPN
ajbmeb-1016	232	3	&	&	CCONJ
ajbmeb-1016	232	4	strawser	strawser	PROPN
ajbmeb-1016	232	5	,	,	PUNCT
ajbmeb-1016	232	6	jerry	jerry	PROPN
ajbmeb-1016	232	7	r.	r.	PROPN
ajbmeb-1016	232	8	&	&	CCONJ
ajbmeb-1016	232	9	thibodeau	thibodeau	PROPN
ajbmeb-1016	232	10	,	,	PUNCT
ajbmeb-1016	232	11	jay	jay	PROPN
ajbmeb-1016	232	12	c	c	PROPN
ajbmeb-1016	232	13	(	(	PUNCT
ajbmeb-1016	232	14	2018	2018	NUM
ajbmeb-1016	232	15	.	.	PUNCT
ajbmeb-1016	232	16	)	)	PUNCT
ajbmeb-1016	233	1	“	"	PUNCT
ajbmeb-1016	233	2	auditing	auditing	NOUN
ajbmeb-1016	233	3	&	&	CCONJ
ajbmeb-1016	233	4	assurance	assurance	PROPN
ajbmeb-1016	233	5	services	service	NOUN
ajbmeb-1016	233	6	”	"	PUNCT
ajbmeb-1016	233	7	seventh	seventh	PROPN
ajbmeb-1016	233	8	edition	edition	NOUN
ajbmeb-1016	233	9	,	,	PUNCT
ajbmeb-1016	233	10	18	18	NUM
ajbmeb-1016	233	11	.	.	NOUN
ajbmeb-1016	233	12	25	25	NUM
ajbmeb-1016	233	13	.	.	PUNCT
ajbmeb-1016	234	1	ramadan	ramadan	PROPN
ajbmeb-1016	234	2	m.	m.	PROPN
ajbmeb-1016	234	3	m.	m.	PROPN
ajbmeb-1016	234	4	akway	akway	PROPN
ajbmeb-1016	234	5	،	،	PROPN
ajbmeb-1016	234	6	i.	i.	PROPN
ajbmeb-1016	234	7	d.)(2019	d.)(2019	PROPN
ajbmeb-1016	234	8	)	)	PUNCT
ajbmeb-1016	234	9	the	the	DET
ajbmeb-1016	234	10	role	role	NOUN
ajbmeb-1016	234	11	of	of	ADP
ajbmeb-1016	234	12	audit	audit	NOUN
ajbmeb-1016	234	13	quality	quality	NOUN
ajbmeb-1016	234	14	in	in	ADP
ajbmeb-1016	234	15	reducing	reduce	VERB
ajbmeb-1016	234	16	agency	agency	NOUN
ajbmeb-1016	234	17	costs	cost	NOUN
ajbmeb-1016	234	18	and	and	CCONJ
ajbmeb-1016	234	19	cost	cost	NOUN
ajbmeb-1016	234	20	of	of	ADP
ajbmeb-1016	234	21	equity	equity	NOUN
ajbmeb-1016	234	22	capital	capital	NOUN
ajbmeb-1016	234	23	:	:	PUNCT
ajbmeb-1016	234	24	an	an	DET
ajbmeb-1016	234	25	empirical	empirical	ADJ
ajbmeb-1016	234	26	study	study	NOUN
ajbmeb-1016	234	27	on	on	ADP
ajbmeb-1016	234	28	companies	company	NOUN
ajbmeb-1016	234	29	listed	list	VERB
ajbmeb-1016	234	30	in	in	ADP
ajbmeb-1016	234	31	the	the	DET
ajbmeb-1016	234	32	egyptian	egyptian	ADJ
ajbmeb-1016	234	33	stock	stock	PROPN
ajbmeb-1016	234	34	exchange	exchange	PROPN
ajbmeb-1016	234	35	alexandria	alexandria	PROPN
ajbmeb-1016	234	36	journal	journal	PROPN
ajbmeb-1016	234	37	of	of	ADP
ajbmeb-1016	234	38	accounting	accounting	NOUN
ajbmeb-1016	234	39	research	research	NOUN
ajbmeb-1016	234	40	,	,	PUNCT
ajbmeb-1016	234	41	vol	vol	NOUN
ajbmeb-1016	234	42	.	.	PUNCT
ajbmeb-1016	235	1	(	(	PUNCT
ajbmeb-1016	235	2	3	3	NUM
ajbmeb-1016	235	3	)	)	PUNCT
ajbmeb-1016	235	4	,	,	PUNCT
ajbmeb-1016	235	5	no	no	INTJ
ajbmeb-1016	235	6	.	.	PUNCT
ajbmeb-1016	236	1	(	(	PUNCT
ajbmeb-1016	236	2	2	2	NUM
ajbmeb-1016	236	3	)	)	PUNCT
ajbmeb-1016	236	4	,	,	PUNCT
ajbmeb-1016	236	5	pp	pp	ADP
ajbmeb-1016	236	6	45	45	NUM
ajbmeb-1016	236	7	-	-	SYM
ajbmeb-1016	236	8	1	1	NUM
ajbmeb-1016	236	9	.	.	NOUN
ajbmeb-1016	236	10	19	19	NUM
ajbmeb-1016	236	11	.	.	NOUN
ajbmeb-1016	236	12	26	26	NUM
ajbmeb-1016	236	13	.	.	PUNCT
ajbmeb-1016	237	1	al	al	PROPN
ajbmeb-1016	237	2	-	-	PUNCT
ajbmeb-1016	237	3	qatamin	qatamin	PROPN
ajbmeb-1016	237	4	,	,	PUNCT
ajbmeb-1016	237	5	k.	k.	PROPN
ajbmeb-1016	237	6	and	and	CCONJ
ajbmeb-1016	237	7	z.	z.	PROPN
ajbmeb-1016	237	8	salleh	salleh	PROPN
ajbmeb-1016	237	9	(	(	PUNCT
ajbmeb-1016	237	10	2020	2020	NUM
ajbmeb-1016	237	11	(	(	PUNCT
ajbmeb-1016	237	12	audit	audit	NOUN
ajbmeb-1016	237	13	quality	quality	NOUN
ajbmeb-1016	237	14	:	:	PUNCT
ajbmeb-1016	237	15	a	a	DET
ajbmeb-1016	237	16	literature	literature	NOUN
ajbmeb-1016	237	17	overview	overview	NOUN
ajbmeb-1016	237	18	and	and	CCONJ
ajbmeb-1016	237	19	research	research	NOUN
ajbmeb-1016	237	20	synthesis	synthesis	NOUN
ajbmeb-1016	237	21	.	.	PUNCT
ajbmeb-1016	238	1	journal	journal	NOUN
ajbmeb-1016	238	2	of	of	ADP
ajbmeb-1016	238	3	business	business	NOUN
ajbmeb-1016	238	4	and	and	CCONJ
ajbmeb-1016	238	5	management	management	NOUN
ajbmeb-1016	238	6	,	,	PUNCT
ajbmeb-1016	238	7	vo	vo	X
ajbmeb-1016	238	8	.	.	PUNCT
ajbmeb-1016	239	1	(	(	PUNCT
ajbmeb-1016	239	2	22	22	NUM
ajbmeb-1016	239	3	)	)	PUNCT
ajbmeb-1016	239	4	,	,	PUNCT
ajbmeb-1016	239	5	no	no	INTJ
ajbmeb-1016	239	6	.	.	PUNCT
ajbmeb-1016	240	1	(	(	PUNCT
ajbmeb-1016	240	2	2	2	X
ajbmeb-1016	240	3	)	)	PUNCT
ajbmeb-1016	240	4	pp	pp	ADP
ajbmeb-1016	240	5	56	56	NUM
ajbmeb-1016	240	6	-	-	SYM
ajbmeb-1016	240	7	66	66	NUM
ajbmeb-1016	240	8	.	.	PUNCT
ajbmeb-1016	241	1	20	20	NUM
ajbmeb-1016	241	2	.	.	X
ajbmeb-1016	242	1	27	27	NUM
ajbmeb-1016	242	2	.	.	PUNCT
ajbmeb-1016	243	1	shipli	shipli	PROPN
ajbmeb-1016	243	2	,	,	PUNCT
ajbmeb-1016	243	3	tawfiq	tawfiq	PROPN
ajbmeb-1016	243	4	,	,	PUNCT
ajbmeb-1016	243	5	a.	a.	PROPN
ajbmeb-1016	243	6	h.	h.	PROPN
ajbmeb-1016	243	7	,	,	PUNCT
ajbmeb-1016	243	8	ibrahim	ibrahim	PROPN
ajbmeb-1016	243	9	saleh	saleh	PROPN
ajbmeb-1016	243	10	,	,	PUNCT
ajbmeb-1016	243	11	j.	j.	PROPN
ajbmeb-1016	243	12	,	,	PUNCT
ajbmeb-1016	243	13	&	&	CCONJ
ajbmeb-1016	243	14	abdul	abdul	PROPN
ajbmeb-1016	243	15	rahman	rahman	PROPN
ajbmeb-1016	243	16	,	,	PUNCT
ajbmeb-1016	243	17	n.	n.	PROPN
ajbmeb-1016	243	18	g.	g.	PROPN
ajbmeb-1016	243	19	(	(	PUNCT
ajbmeb-1016	243	20	2019	2019	NUM
ajbmeb-1016	243	21	)	)	PUNCT
ajbmeb-1016	243	22	"	"	PUNCT
ajbmeb-1016	243	23	the	the	DET
ajbmeb-1016	243	24	effect	effect	NOUN
ajbmeb-1016	243	25	of	of	ADP
ajbmeb-1016	243	26	external	external	ADJ
ajbmeb-1016	243	27	audit	audit	NOUN
ajbmeb-1016	243	28	quality	quality	NOUN
ajbmeb-1016	243	29	on	on	ADP
ajbmeb-1016	243	30	profit	profit	NOUN
ajbmeb-1016	243	31	management	management	NOUN
ajbmeb-1016	243	32	.	.	PUNCT
ajbmeb-1016	243	33	”	"	PUNCT
ajbmeb-1016	244	1	opción	opción	PROPN
ajbmeb-1016	244	2	,	,	PUNCT
ajbmeb-1016	244	3	vol	vol	NOUN
ajbmeb-1016	244	4	.	.	PUNCT
ajbmeb-1016	244	5	(	(	PUNCT
ajbmeb-1016	244	6	35	35	NUM
ajbmeb-1016	244	7	)	)	PUNCT
ajbmeb-1016	244	8	,	,	PUNCT
ajbmeb-1016	244	9	especial	especial	X
ajbmeb-1016	244	10	no	no	NOUN
ajbmeb-1016	244	11	.	.	PUNCT
ajbmeb-1016	245	1	(	(	PUNCT
ajbmeb-1016	245	2	20	20	NUM
ajbmeb-1016	245	3	)	)	PUNCT
ajbmeb-1016	245	4	,	,	PUNCT
ajbmeb-1016	245	5	pp	pp	ADP
ajbmeb-1016	245	6	2899	2899	NUM
ajbmeb-1016	245	7	-	-	SYM
ajbmeb-1016	245	8	2921	2921	NUM
ajbmeb-1016	245	9	.	.	PUNCT
ajbmeb-1016	246	1	21	21	NUM
ajbmeb-1016	246	2	.	.	X
ajbmeb-1016	247	1	28	28	NUM
ajbmeb-1016	247	2	.	.	PUNCT
ajbmeb-1016	248	1	sutisman	sutisman	PROPN
ajbmeb-1016	248	2	,	,	PUNCT
ajbmeb-1016	248	3	e.	e.	PROPN
ajbmeb-1016	248	4	&	&	CCONJ
ajbmeb-1016	248	5	ermawati	ermawati	PROPN
ajbmeb-1016	248	6	,	,	PUNCT
ajbmeb-1016	248	7	y.	y.	PROPN
ajbmeb-1016	248	8	&	&	CCONJ
ajbmeb-1016	248	9	mariani	mariani	PROPN
ajbmeb-1016	248	10	,	,	PUNCT
ajbmeb-1016	248	11	s.	s.	PROPN
ajbmeb-1016	248	12	&	&	CCONJ
ajbmeb-1016	248	13	kartim	kartim	PROPN
ajbmeb-1016	248	14	,	,	PUNCT
ajbmeb-1016	248	15	s.	s.	PROPN
ajbmeb-1016	248	16	&	&	CCONJ
ajbmeb-1016	248	17	putra	putra	PROPN
ajbmeb-1016	248	18	,	,	PUNCT
ajbmeb-1016	248	19	a.	a.	NOUN
ajbmeb-1016	248	20	moderating	moderate	VERB
ajbmeb-1016	248	21	effect	effect	NOUN
ajbmeb-1016	248	22	of	of	ADP
ajbmeb-1016	248	23	implementation	implementation	NOUN
ajbmeb-1016	248	24	risk	risk	NOUN
ajbmeb-1016	248	25	-	-	PUNCT
ajbmeb-1016	248	26	based	base	VERB
ajbmeb-1016	248	27	auditing	auditing	NOUN
ajbmeb-1016	248	28	on	on	ADP
ajbmeb-1016	248	29	audit	audit	NOUN
ajbmeb-1016	248	30	quality	quality	PROPN
ajbmeb-1016	248	31	j.	j.	PROPN
ajbmeb-1016	248	32	akuntansi	akuntansi	PROPN
ajbmeb-1016	248	33	/	/	SYM
ajbmeb-1016	248	34	volume	volume	PROPN
ajbmeb-1016	248	35	xxv	xxv	PROPN
ajbmeb-1016	248	36	,	,	PUNCT
ajbmeb-1016	248	37	no	no	INTJ
ajbmeb-1016	248	38	.	.	NOUN
ajbmeb-1016	249	1	02	02	NUM
ajbmeb-1016	249	2	december	december	PROPN
ajbmeb-1016	249	3	2021	2021	NUM
ajbmeb-1016	249	4	:	:	PUNCT
ajbmeb-1016	249	5	276	276	NUM
ajbmeb-1016	249	6	-	-	SYM
ajbmeb-1016	249	7	293	293	NUM
ajbmeb-1016	249	8	doi	doi	NOUN
ajbmeb-1016	249	9	:	:	PUNCT
ajbmeb-1016	249	10	http://dx.doi.org/10.24912/ja.v25i2.809	http://dx.doi.org/10.24912/ja.v25i2.809	PROPN
ajbmeb-1016	249	11	.	.	PROPN
ajbmeb-1016	249	12	22	22	NUM
ajbmeb-1016	249	13	.	.	X
ajbmeb-1016	249	14	29	29	NUM
ajbmeb-1016	249	15	.	.	PUNCT
ajbmeb-1016	250	1	wiyantoro	wiyantoro	PROPN
ajbmeb-1016	250	2	,	,	PUNCT
ajbmeb-1016	250	3	l.	l.	PROPN
ajbmeb-1016	250	4	s.	s.	PROPN
ajbmeb-1016	250	5	,	,	PUNCT
ajbmeb-1016	250	6	&	&	CCONJ
ajbmeb-1016	250	7	usman	usman	PROPN
ajbmeb-1016	250	8	,	,	PUNCT
ajbmeb-1016	250	9	f.	f.	PROPN
ajbmeb-1016	250	10	(	(	PUNCT
ajbmeb-1016	250	11	2018	2018	NUM
ajbmeb-1016	250	12	)	)	PUNCT
ajbmeb-1016	250	13	"	"	PUNCT
ajbmeb-1016	250	14	audit	audit	NOUN
ajbmeb-1016	250	15	tenure	tenure	NOUN
ajbmeb-1016	250	16	and	and	CCONJ
ajbmeb-1016	250	17	quality	quality	NOUN
ajbmeb-1016	250	18	to	to	PART
ajbmeb-1016	250	19	audit	audit	NOUN
ajbmeb-1016	250	20	report	report	NOUN
ajbmeb-1016	250	21	lag	lag	NOUN
ajbmeb-1016	250	22	in	in	ADP
ajbmeb-1016	250	23	banking	banking	NOUN
ajbmeb-1016	250	24	"	"	PUNCT
ajbmeb-1016	250	25	european	european	PROPN
ajbmeb-1016	250	26	research	research	PROPN
ajbmeb-1016	250	27	studies	study	NOUN
ajbmeb-1016	250	28	journal	journal	NOUN
ajbmeb-1016	250	29	,	,	PUNCT
ajbmeb-1016	250	30	vol	vol	NOUN
ajbmeb-1016	250	31	.	.	PUNCT
ajbmeb-1016	251	1	(	(	PUNCT
ajbmeb-1016	251	2	21	21	NUM
ajbmeb-1016	251	3	)	)	PUNCT
ajbmeb-1016	251	4	,	,	PUNCT
ajbmeb-1016	251	5	no	no	INTJ
ajbmeb-1016	251	6	.	.	PUNCT
ajbmeb-1016	252	1	(	(	PUNCT
ajbmeb-1016	252	2	3	3	NUM
ajbmeb-1016	252	3	)	)	PUNCT
ajbmeb-1016	252	4	,	,	PUNCT
ajbmeb-1016	252	5	pp	pp	ADP
ajbmeb-1016	252	6	,	,	PUNCT
ajbmeb-1016	252	7	417	417	NUM
ajbmeb-1016	252	8	-	-	SYM
ajbmeb-1016	252	9	428	428	NUM
ajbmeb-1016	252	10	.	.	PUNCT
ajbmeb-1016	253	1	http://dx.doi.org/10.24912/ja.v25i2.809	http://dx.doi.org/10.24912/ja.v25i2.809	PROPN