id	sid	tid	token	lemma	pos
ajbmeb-1036	1	1	american	american	PROPN
ajbmeb-1036	1	2	journal	journal	PROPN
ajbmeb-1036	1	3	of	of	ADP
ajbmeb-1036	1	4	business	business	NOUN
ajbmeb-1036	1	5	management	management	NOUN
ajbmeb-1036	1	6	,	,	PUNCT
ajbmeb-1036	1	7	economics	economic	NOUN
ajbmeb-1036	1	8	and	and	CCONJ
ajbmeb-1036	1	9	banking	banking	NOUN
ajbmeb-1036	1	10	issn	issn	PROPN
ajbmeb-1036	1	11	(	(	PUNCT
ajbmeb-1036	1	12	e	e	NOUN
ajbmeb-1036	1	13	):	):	PUNCT
ajbmeb-1036	1	14	2832	2832	NUM
ajbmeb-1036	1	15	-	-	SYM
ajbmeb-1036	1	16	8078	8078	NUM
ajbmeb-1036	1	17	volume	volume	NOUN
ajbmeb-1036	1	18	14	14	NUM
ajbmeb-1036	1	19	,	,	PUNCT
ajbmeb-1036	1	20	|	|	ADV
ajbmeb-1036	1	21	july	july	PROPN
ajbmeb-1036	1	22	,	,	PUNCT
ajbmeb-1036	1	23	2023	2023	NUM
ajbmeb-1036	1	24	p	p	NOUN
ajbmeb-1036	1	25	a	a	DET
ajbmeb-1036	1	26	g	g	NOUN
ajbmeb-1036	1	27	e	e	NOUN
ajbmeb-1036	1	28	|	|	ADV
ajbmeb-1036	1	29	1	1	NUM
ajbmeb-1036	1	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1036	1	31	the	the	DET
ajbmeb-1036	1	32	impact	impact	NOUN
ajbmeb-1036	1	33	of	of	ADP
ajbmeb-1036	1	34	the	the	DET
ajbmeb-1036	1	35	external	external	ADJ
ajbmeb-1036	1	36	auditor	auditor	NOUN
ajbmeb-1036	1	37	's	's	PART
ajbmeb-1036	1	38	procedures	procedure	NOUN
ajbmeb-1036	1	39	according	accord	VERB
ajbmeb-1036	1	40	to	to	ADP
ajbmeb-1036	1	41	international	international	ADJ
ajbmeb-1036	1	42	auditing	auditing	NOUN
ajbmeb-1036	1	43	standards	standard	NOUN
ajbmeb-1036	1	44	(	(	PUNCT
ajbmeb-1036	1	45	320	320	NUM
ajbmeb-1036	1	46	,	,	PUNCT
ajbmeb-1036	1	47	330	330	NUM
ajbmeb-1036	1	48	)	)	PUNCT
ajbmeb-1036	1	49	in	in	ADP
ajbmeb-1036	1	50	reducing	reduce	VERB
ajbmeb-1036	1	51	significant	significant	ADJ
ajbmeb-1036	1	52	misrepresentations	misrepresentation	NOUN
ajbmeb-1036	1	53	of	of	ADP
ajbmeb-1036	1	54	the	the	DET
ajbmeb-1036	1	55	financial	financial	ADJ
ajbmeb-1036	1	56	statements	statement	NOUN
ajbmeb-1036	1	57	ali	ali	PROPN
ajbmeb-1036	1	58	lateef	lateef	PROPN
ajbmeb-1036	1	59	ayyed	ayye	VERB
ajbmeb-1036	1	60	alghezi	alghezi	PROPN
ajbmeb-1036	1	61	(	(	PUNCT
ajbmeb-1036	1	62	1	1	NUM
ajbmeb-1036	1	63	)	)	PUNCT
ajbmeb-1036	1	64	ali.lateef@mu.edu.iq	ali.lateef@mu.edu.iq	PUNCT
ajbmeb-1036	1	65	sarah	sarah	PROPN
ajbmeb-1036	1	66	abdulameer	abdulameer	PROPN
ajbmeb-1036	1	67	kamil	kamil	PROPN
ajbmeb-1036	1	68	abugallal	abugallal	PROPN
ajbmeb-1036	1	69	(	(	PUNCT
ajbmeb-1036	1	70	2	2	NUM
ajbmeb-1036	1	71	)	)	PUNCT
ajbmeb-1036	1	72	sarah.abdulmeer@mu.edu.iq	sarah.abdulmeer@mu.edu.iq	ADJ
ajbmeb-1036	1	73	majid	majid	PROPN
ajbmeb-1036	1	74	gazi	gazi	PROPN
ajbmeb-1036	1	75	hasan	hasan	PROPN
ajbmeb-1036	1	76	(	(	PUNCT
ajbmeb-1036	1	77	3	3	X
ajbmeb-1036	1	78	)	)	PUNCT
ajbmeb-1036	1	79	majid_gazy@mu.edu.iq	majid_gazy@mu.edu.iq	PROPN
ajbmeb-1036	1	80	waad	waad	PROPN
ajbmeb-1036	1	81	hadi	hadi	PROPN
ajbmeb-1036	1	82	abd	abd	PROPN
ajbmeb-1036	1	83	(	(	PUNCT
ajbmeb-1036	1	84	4	4	NUM
ajbmeb-1036	1	85	)	)	PUNCT
ajbmeb-1036	1	86	waad1985@mu.edu.iq	waad1985@mu.edu.iq	NOUN
ajbmeb-1036	1	87	college	college	NOUN
ajbmeb-1036	1	88	of	of	ADP
ajbmeb-1036	1	89	administration	administration	PROPN
ajbmeb-1036	1	90	&	&	CCONJ
ajbmeb-1036	1	91	economics	economics	PROPN
ajbmeb-1036	1	92	,	,	PUNCT
ajbmeb-1036	1	93	al	al	PROPN
ajbmeb-1036	1	94	-	-	PUNCT
ajbmeb-1036	1	95	muthanna	muthanna	NOUN
ajbmeb-1036	1	96	university	university	NOUN
ajbmeb-1036	1	97	,	,	PUNCT
ajbmeb-1036	1	98	iraq(1,2,3,4	iraq(1,2,3,4	NUM
ajbmeb-1036	1	99	)	)	PUNCT
ajbmeb-1036	2	1	a	a	DET
ajbmeb-1036	2	2	b	b	PROPN
ajbmeb-1036	2	3	s	s	ADP
ajbmeb-1036	2	4	t	t	PROPN
ajbmeb-1036	2	5	r	r	NOUN
ajbmeb-1036	2	6	a	a	DET
ajbmeb-1036	2	7	c	c	NOUN
ajbmeb-1036	2	8	t	t	NOUN
ajbmeb-1036	2	9	k	k	X
ajbmeb-1036	2	10	e	e	PROPN
ajbmeb-1036	2	11	y	y	PROPN
ajbmeb-1036	2	12	w	w	NOUN
ajbmeb-1036	2	13	o	o	NOUN
ajbmeb-1036	2	14	r	r	NOUN
ajbmeb-1036	2	15	d	d	X
ajbmeb-1036	2	16	s	s	VERB
ajbmeb-1036	2	17	the	the	DET
ajbmeb-1036	2	18	research	research	NOUN
ajbmeb-1036	2	19	aims	aim	VERB
ajbmeb-1036	2	20	to	to	PART
ajbmeb-1036	2	21	know	know	VERB
ajbmeb-1036	2	22	the	the	DET
ajbmeb-1036	2	23	procedures	procedure	NOUN
ajbmeb-1036	2	24	of	of	ADP
ajbmeb-1036	2	25	the	the	DET
ajbmeb-1036	2	26	external	external	ADJ
ajbmeb-1036	2	27	auditor	auditor	NOUN
ajbmeb-1036	2	28	in	in	ADP
ajbmeb-1036	2	29	accordance	accordance	NOUN
ajbmeb-1036	2	30	with	with	ADP
ajbmeb-1036	2	31	the	the	DET
ajbmeb-1036	2	32	international	international	ADJ
ajbmeb-1036	2	33	auditing	auditing	NOUN
ajbmeb-1036	2	34	standard	standard	NOUN
ajbmeb-1036	2	35	(	(	PUNCT
ajbmeb-1036	2	36	320	320	NUM
ajbmeb-1036	2	37	,	,	PUNCT
ajbmeb-1036	2	38	330	330	NUM
ajbmeb-1036	2	39	)	)	PUNCT
ajbmeb-1036	2	40	that	that	PRON
ajbmeb-1036	2	41	enable	enable	VERB
ajbmeb-1036	2	42	him	he	PRON
ajbmeb-1036	2	43	to	to	PART
ajbmeb-1036	2	44	express	express	VERB
ajbmeb-1036	2	45	his	his	PRON
ajbmeb-1036	2	46	opinion	opinion	NOUN
ajbmeb-1036	2	47	on	on	ADP
ajbmeb-1036	2	48	the	the	DET
ajbmeb-1036	2	49	financial	financial	ADJ
ajbmeb-1036	2	50	statements	statement	NOUN
ajbmeb-1036	2	51	that	that	SCONJ
ajbmeb-1036	2	52	they	they	PRON
ajbmeb-1036	2	53	are	be	AUX
ajbmeb-1036	2	54	generally	generally	ADV
ajbmeb-1036	2	55	prepared	prepare	VERB
ajbmeb-1036	2	56	correctly	correctly	ADV
ajbmeb-1036	2	57	,	,	PUNCT
ajbmeb-1036	2	58	honestly	honestly	ADV
ajbmeb-1036	2	59	and	and	CCONJ
ajbmeb-1036	2	60	free	free	ADJ
ajbmeb-1036	2	61	from	from	ADP
ajbmeb-1036	2	62	material	material	ADJ
ajbmeb-1036	2	63	distortions	distortion	NOUN
ajbmeb-1036	2	64	,	,	PUNCT
ajbmeb-1036	2	65	and	and	CCONJ
ajbmeb-1036	2	66	the	the	DET
ajbmeb-1036	2	67	most	most	ADV
ajbmeb-1036	2	68	important	important	ADJ
ajbmeb-1036	2	69	of	of	ADP
ajbmeb-1036	2	70	these	these	DET
ajbmeb-1036	2	71	procedures	procedure	NOUN
ajbmeb-1036	2	72	have	have	AUX
ajbmeb-1036	2	73	been	be	AUX
ajbmeb-1036	2	74	addressed	address	VERB
ajbmeb-1036	2	75	in	in	ADP
ajbmeb-1036	2	76	the	the	DET
ajbmeb-1036	2	77	theoretical	theoretical	ADJ
ajbmeb-1036	2	78	framework	framework	NOUN
ajbmeb-1036	2	79	of	of	ADP
ajbmeb-1036	2	80	the	the	DET
ajbmeb-1036	2	81	research	research	NOUN
ajbmeb-1036	2	82	and	and	CCONJ
ajbmeb-1036	2	83	to	to	ADP
ajbmeb-1036	2	84	the	the	DET
ajbmeb-1036	2	85	most	most	ADV
ajbmeb-1036	2	86	important	important	ADJ
ajbmeb-1036	2	87	reasons	reason	NOUN
ajbmeb-1036	2	88	that	that	PRON
ajbmeb-1036	2	89	lead	lead	VERB
ajbmeb-1036	2	90	to	to	ADP
ajbmeb-1036	2	91	the	the	DET
ajbmeb-1036	2	92	existence	existence	NOUN
ajbmeb-1036	2	93	of	of	ADP
ajbmeb-1036	2	94	material	material	ADJ
ajbmeb-1036	2	95	misstatements	misstatement	NOUN
ajbmeb-1036	2	96	in	in	ADP
ajbmeb-1036	2	97	the	the	DET
ajbmeb-1036	2	98	financial	financial	ADJ
ajbmeb-1036	2	99	statements	statement	NOUN
ajbmeb-1036	2	100	,	,	PUNCT
ajbmeb-1036	2	101	and	and	CCONJ
ajbmeb-1036	2	102	then	then	ADV
ajbmeb-1036	2	103	preparing	prepare	VERB
ajbmeb-1036	2	104	a	a	DET
ajbmeb-1036	2	105	questionnaire	questionnaire	NOUN
ajbmeb-1036	2	106	targeting	target	VERB
ajbmeb-1036	2	107	workers	worker	NOUN
ajbmeb-1036	2	108	in	in	ADP
ajbmeb-1036	2	109	the	the	DET
ajbmeb-1036	2	110	field	field	NOUN
ajbmeb-1036	2	111	of	of	ADP
ajbmeb-1036	2	112	control	control	NOUN
ajbmeb-1036	2	113	and	and	CCONJ
ajbmeb-1036	2	114	auditing	auditing	NOUN
ajbmeb-1036	2	115	according	accord	VERB
ajbmeb-1036	2	116	to	to	ADP
ajbmeb-1036	2	117	a	a	DET
ajbmeb-1036	2	118	sample	sample	NOUN
ajbmeb-1036	2	119	of	of	ADP
ajbmeb-1036	2	120	(	(	PUNCT
ajbmeb-1036	2	121	127	127	NUM
ajbmeb-1036	2	122	)	)	PUNCT
ajbmeb-1036	2	123	,	,	PUNCT
ajbmeb-1036	2	124	with	with	ADP
ajbmeb-1036	2	125	which	which	PRON
ajbmeb-1036	2	126	the	the	DET
ajbmeb-1036	2	127	study	study	NOUN
ajbmeb-1036	2	128	reached	reach	VERB
ajbmeb-1036	2	129	the	the	DET
ajbmeb-1036	2	130	most	most	ADV
ajbmeb-1036	2	131	important	important	ADJ
ajbmeb-1036	2	132	conclusions	conclusion	NOUN
ajbmeb-1036	2	133	,	,	PUNCT
ajbmeb-1036	2	134	and	and	CCONJ
ajbmeb-1036	2	135	the	the	DET
ajbmeb-1036	2	136	risks	risk	NOUN
ajbmeb-1036	2	137	of	of	ADP
ajbmeb-1036	2	138	significant	significant	ADJ
ajbmeb-1036	2	139	misstatements	misstatement	NOUN
ajbmeb-1036	2	140	in	in	ADP
ajbmeb-1036	2	141	the	the	DET
ajbmeb-1036	2	142	financial	financial	ADJ
ajbmeb-1036	2	143	statements	statement	NOUN
ajbmeb-1036	2	144	increase	increase	VERB
ajbmeb-1036	2	145	when	when	SCONJ
ajbmeb-1036	2	146	the	the	DET
ajbmeb-1036	2	147	external	external	ADJ
ajbmeb-1036	2	148	auditor	auditor	NOUN
ajbmeb-1036	2	149	does	do	AUX
ajbmeb-1036	2	150	not	not	PART
ajbmeb-1036	2	151	separate	separate	VERB
ajbmeb-1036	2	152	between	between	ADP
ajbmeb-1036	2	153	each	each	PRON
ajbmeb-1036	2	154	of	of	ADP
ajbmeb-1036	2	155	the	the	DET
ajbmeb-1036	2	156	error	error	NOUN
ajbmeb-1036	2	157	is	be	AUX
ajbmeb-1036	2	158	unintentional	unintentional	ADJ
ajbmeb-1036	2	159	and	and	CCONJ
ajbmeb-1036	2	160	the	the	DET
ajbmeb-1036	2	161	fraud	fraud	NOUN
ajbmeb-1036	2	162	resulting	result	VERB
ajbmeb-1036	2	163	from	from	ADP
ajbmeb-1036	2	164	the	the	DET
ajbmeb-1036	2	165	management	management	NOUN
ajbmeb-1036	2	166	.	.	PUNCT
ajbmeb-1036	3	1	the	the	DET
ajbmeb-1036	3	2	latter	latter	ADJ
ajbmeb-1036	3	3	is	be	AUX
ajbmeb-1036	3	4	preoccupied	preoccupy	VERB
ajbmeb-1036	3	5	with	with	ADP
ajbmeb-1036	3	6	detecting	detect	VERB
ajbmeb-1036	3	7	minor	minor	ADJ
ajbmeb-1036	3	8	errors	error	NOUN
ajbmeb-1036	3	9	,	,	PUNCT
ajbmeb-1036	3	10	and	and	CCONJ
ajbmeb-1036	3	11	to	to	ADP
ajbmeb-1036	3	12	the	the	DET
ajbmeb-1036	3	13	most	most	ADV
ajbmeb-1036	3	14	important	important	ADJ
ajbmeb-1036	3	15	recommendations	recommendation	NOUN
ajbmeb-1036	3	16	,	,	PUNCT
ajbmeb-1036	3	17	which	which	PRON
ajbmeb-1036	3	18	is	be	AUX
ajbmeb-1036	3	19	the	the	DET
ajbmeb-1036	3	20	need	need	NOUN
ajbmeb-1036	3	21	to	to	PART
ajbmeb-1036	3	22	use	use	VERB
ajbmeb-1036	3	23	relative	relative	ADJ
ajbmeb-1036	3	24	importance	importance	NOUN
ajbmeb-1036	3	25	when	when	SCONJ
ajbmeb-1036	3	26	planning	plan	VERB
ajbmeb-1036	3	27	the	the	DET
ajbmeb-1036	3	28	audit	audit	NOUN
ajbmeb-1036	3	29	process	process	NOUN
ajbmeb-1036	3	30	and	and	CCONJ
ajbmeb-1036	3	31	during	during	ADP
ajbmeb-1036	3	32	the	the	DET
ajbmeb-1036	3	33	examination	examination	NOUN
ajbmeb-1036	3	34	stage	stage	NOUN
ajbmeb-1036	3	35	in	in	ADP
ajbmeb-1036	3	36	separating	separate	VERB
ajbmeb-1036	3	37	between	between	ADP
ajbmeb-1036	3	38	unintentional	unintentional	ADJ
ajbmeb-1036	3	39	error	error	NOUN
ajbmeb-1036	3	40	and	and	CCONJ
ajbmeb-1036	3	41	fraud	fraud	NOUN
ajbmeb-1036	3	42	resulting	result	VERB
ajbmeb-1036	3	43	from	from	ADP
ajbmeb-1036	3	44	management	management	NOUN
ajbmeb-1036	3	45	and	and	CCONJ
ajbmeb-1036	3	46	not	not	PART
ajbmeb-1036	3	47	being	be	AUX
ajbmeb-1036	3	48	preoccupied	preoccupy	VERB
ajbmeb-1036	3	49	with	with	ADP
ajbmeb-1036	3	50	detecting	detect	VERB
ajbmeb-1036	3	51	minor	minor	ADJ
ajbmeb-1036	3	52	errors	error	NOUN
ajbmeb-1036	3	53	,	,	PUNCT
ajbmeb-1036	3	54	which	which	PRON
ajbmeb-1036	3	55	is	be	AUX
ajbmeb-1036	3	56	the	the	DET
ajbmeb-1036	3	57	focus	focus	NOUN
ajbmeb-1036	3	58	on	on	ADP
ajbmeb-1036	3	59	detecting	detect	VERB
ajbmeb-1036	3	60	misrepresentation	misrepresentation	NOUN
ajbmeb-1036	3	61	material	material	NOUN
ajbmeb-1036	3	62	in	in	ADP
ajbmeb-1036	3	63	the	the	DET
ajbmeb-1036	3	64	financial	financial	ADJ
ajbmeb-1036	3	65	statements	statement	NOUN
ajbmeb-1036	3	66	.	.	PUNCT
ajbmeb-1036	4	1	external	external	ADJ
ajbmeb-1036	4	2	auditor	auditor	NOUN
ajbmeb-1036	4	3	procedures	procedure	NOUN
ajbmeb-1036	4	4	.	.	PUNCT
ajbmeb-1036	5	1	material	material	NOUN
ajbmeb-1036	5	2	misstatements	misstatement	NOUN
ajbmeb-1036	5	3	of	of	ADP
ajbmeb-1036	5	4	financial	financial	ADJ
ajbmeb-1036	5	5	statements	statement	NOUN
ajbmeb-1036	5	6	,	,	PUNCT
ajbmeb-1036	5	7	international	international	ADJ
ajbmeb-1036	5	8	standards	standard	NOUN
ajbmeb-1036	5	9	on	on	ADP
ajbmeb-1036	5	10	auditing	auditing	NOUN
ajbmeb-1036	5	11	(	(	PUNCT
ajbmeb-1036	5	12	320	320	NUM
ajbmeb-1036	5	13	,	,	PUNCT
ajbmeb-1036	5	14	330	330	NUM
ajbmeb-1036	5	15	)	)	PUNCT
ajbmeb-1036	5	16	.	.	PUNCT
ajbmeb-1036	6	1	american	american	PROPN
ajbmeb-1036	6	2	journal	journal	PROPN
ajbmeb-1036	6	3	of	of	ADP
ajbmeb-1036	6	4	business	business	NOUN
ajbmeb-1036	6	5	management	management	NOUN
ajbmeb-1036	6	6	,	,	PUNCT
ajbmeb-1036	6	7	economics	economic	NOUN
ajbmeb-1036	6	8	and	and	CCONJ
ajbmeb-1036	6	9	banking	banking	NOUN
ajbmeb-1036	6	10	volume	volume	NOUN
ajbmeb-1036	6	11	14	14	NUM
ajbmeb-1036	6	12	july	july	PROPN
ajbmeb-1036	6	13	,	,	PUNCT
ajbmeb-1036	6	14	2023	2023	NUM
ajbmeb-1036	6	15	p	p	NOUN
ajbmeb-1036	6	16	a	a	PRON
ajbmeb-1036	6	17	g	g	NOUN
ajbmeb-1036	6	18	e	e	NOUN
ajbmeb-1036	6	19	|	|	ADV
ajbmeb-1036	6	20	2	2	NUM
ajbmeb-1036	6	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1036	6	22	introduction	introduction	NOUN
ajbmeb-1036	6	23	audit	audit	NOUN
ajbmeb-1036	6	24	risks	risk	NOUN
ajbmeb-1036	6	25	have	have	AUX
ajbmeb-1036	6	26	become	become	VERB
ajbmeb-1036	6	27	a	a	DET
ajbmeb-1036	6	28	realistic	realistic	ADJ
ajbmeb-1036	6	29	matter	matter	NOUN
ajbmeb-1036	6	30	that	that	PRON
ajbmeb-1036	6	31	threatens	threaten	VERB
ajbmeb-1036	6	32	the	the	DET
ajbmeb-1036	6	33	work	work	NOUN
ajbmeb-1036	6	34	of	of	ADP
ajbmeb-1036	6	35	the	the	DET
ajbmeb-1036	6	36	external	external	ADJ
ajbmeb-1036	6	37	auditor	auditor	NOUN
ajbmeb-1036	6	38	,	,	PUNCT
ajbmeb-1036	6	39	so	so	SCONJ
ajbmeb-1036	6	40	he	he	PRON
ajbmeb-1036	6	41	must	must	AUX
ajbmeb-1036	6	42	know	know	VERB
ajbmeb-1036	6	43	and	and	CCONJ
ajbmeb-1036	6	44	realize	realize	VERB
ajbmeb-1036	6	45	the	the	DET
ajbmeb-1036	6	46	size	size	NOUN
ajbmeb-1036	6	47	of	of	ADP
ajbmeb-1036	6	48	the	the	DET
ajbmeb-1036	6	49	risks	risk	NOUN
ajbmeb-1036	6	50	effectively	effectively	ADV
ajbmeb-1036	6	51	and	and	CCONJ
ajbmeb-1036	6	52	study	study	VERB
ajbmeb-1036	6	53	the	the	DET
ajbmeb-1036	6	54	factors	factor	NOUN
ajbmeb-1036	6	55	influencing	influence	VERB
ajbmeb-1036	6	56	them	they	PRON
ajbmeb-1036	6	57	in	in	ADP
ajbmeb-1036	6	58	order	order	NOUN
ajbmeb-1036	6	59	to	to	PART
ajbmeb-1036	6	60	estimate	estimate	VERB
ajbmeb-1036	6	61	the	the	DET
ajbmeb-1036	6	62	degrees	degree	NOUN
ajbmeb-1036	6	63	of	of	ADP
ajbmeb-1036	6	64	audit	audit	NOUN
ajbmeb-1036	6	65	risks	risk	NOUN
ajbmeb-1036	6	66	and	and	CCONJ
ajbmeb-1036	6	67	identify	identify	VERB
ajbmeb-1036	6	68	the	the	DET
ajbmeb-1036	6	69	areas	area	NOUN
ajbmeb-1036	6	70	in	in	ADP
ajbmeb-1036	6	71	which	which	PRON
ajbmeb-1036	6	72	they	they	PRON
ajbmeb-1036	6	73	rise	rise	VERB
ajbmeb-1036	6	74	and	and	CCONJ
ajbmeb-1036	6	75	take	take	VERB
ajbmeb-1036	6	76	the	the	DET
ajbmeb-1036	6	77	estimated	estimate	VERB
ajbmeb-1036	6	78	levels	level	NOUN
ajbmeb-1036	6	79	into	into	ADP
ajbmeb-1036	6	80	consideration	consideration	NOUN
ajbmeb-1036	6	81	when	when	SCONJ
ajbmeb-1036	6	82	planning	plan	VERB
ajbmeb-1036	6	83	the	the	DET
ajbmeb-1036	6	84	audit	audit	NOUN
ajbmeb-1036	6	85	process	process	NOUN
ajbmeb-1036	6	86	and	and	CCONJ
ajbmeb-1036	6	87	take	take	VERB
ajbmeb-1036	6	88	everything	everything	PRON
ajbmeb-1036	6	89	that	that	PRON
ajbmeb-1036	6	90	would	would	AUX
ajbmeb-1036	6	91	reduce	reduce	VERB
ajbmeb-1036	6	92	the	the	DET
ajbmeb-1036	6	93	severity	severity	NOUN
ajbmeb-1036	6	94	its	its	PRON
ajbmeb-1036	6	95	impact	impact	NOUN
ajbmeb-1036	6	96	on	on	ADP
ajbmeb-1036	6	97	the	the	DET
ajbmeb-1036	6	98	financial	financial	ADJ
ajbmeb-1036	6	99	statements	statement	NOUN
ajbmeb-1036	6	100	.	.	PUNCT
ajbmeb-1036	7	1	(	(	PUNCT
ajbmeb-1036	7	2	rashid	rashid	PROPN
ajbmeb-1036	7	3	,	,	PUNCT
ajbmeb-1036	7	4	kareem	kareem	PROPN
ajbmeb-1036	7	5	,	,	PUNCT
ajbmeb-1036	7	6	&	&	CCONJ
ajbmeb-1036	7	7	abd	abd	PROPN
ajbmeb-1036	7	8	,	,	PUNCT
ajbmeb-1036	7	9	2023	2023	NUM
ajbmeb-1036	7	10	)	)	PUNCT
ajbmeb-1036	7	11	.	.	PUNCT
ajbmeb-1036	8	1	by	by	ADP
ajbmeb-1036	8	2	using	use	VERB
ajbmeb-1036	8	3	the	the	DET
ajbmeb-1036	8	4	relative	relative	ADJ
ajbmeb-1036	8	5	importance	importance	NOUN
ajbmeb-1036	8	6	of	of	ADP
ajbmeb-1036	8	7	the	the	DET
ajbmeb-1036	8	8	elements	element	NOUN
ajbmeb-1036	8	9	of	of	ADP
ajbmeb-1036	8	10	the	the	DET
ajbmeb-1036	8	11	financial	financial	ADJ
ajbmeb-1036	8	12	statements	statement	NOUN
ajbmeb-1036	8	13	in	in	ADP
ajbmeb-1036	8	14	total	total	NOUN
ajbmeb-1036	8	15	and	and	CCONJ
ajbmeb-1036	8	16	at	at	ADP
ajbmeb-1036	8	17	the	the	DET
ajbmeb-1036	8	18	level	level	NOUN
ajbmeb-1036	8	19	of	of	ADP
ajbmeb-1036	8	20	account	account	NOUN
ajbmeb-1036	8	21	balances	balance	NOUN
ajbmeb-1036	8	22	in	in	ADP
ajbmeb-1036	8	23	determining	determine	VERB
ajbmeb-1036	8	24	the	the	DET
ajbmeb-1036	8	25	quality	quality	NOUN
ajbmeb-1036	8	26	of	of	ADP
ajbmeb-1036	8	27	the	the	DET
ajbmeb-1036	8	28	audit	audit	NOUN
ajbmeb-1036	8	29	procedures	procedure	NOUN
ajbmeb-1036	8	30	necessary	necessary	ADJ
ajbmeb-1036	8	31	to	to	PART
ajbmeb-1036	8	32	collect	collect	VERB
ajbmeb-1036	8	33	relevant	relevant	ADJ
ajbmeb-1036	8	34	audit	audit	NOUN
ajbmeb-1036	8	35	evidence	evidence	NOUN
ajbmeb-1036	8	36	about	about	ADP
ajbmeb-1036	8	37	the	the	DET
ajbmeb-1036	8	38	understanding	understanding	NOUN
ajbmeb-1036	8	39	of	of	ADP
ajbmeb-1036	8	40	the	the	DET
ajbmeb-1036	8	41	economic	economic	ADJ
ajbmeb-1036	8	42	entity	entity	NOUN
ajbmeb-1036	8	43	and	and	CCONJ
ajbmeb-1036	8	44	its	its	PRON
ajbmeb-1036	8	45	environment	environment	NOUN
ajbmeb-1036	8	46	,	,	PUNCT
ajbmeb-1036	8	47	including	include	VERB
ajbmeb-1036	8	48	the	the	DET
ajbmeb-1036	8	49	controls	control	NOUN
ajbmeb-1036	8	50	of	of	ADP
ajbmeb-1036	8	51	the	the	DET
ajbmeb-1036	8	52	effectiveness	effectiveness	NOUN
ajbmeb-1036	8	53	of	of	ADP
ajbmeb-1036	8	54	the	the	DET
ajbmeb-1036	8	55	internal	internal	ADJ
ajbmeb-1036	8	56	control	control	NOUN
ajbmeb-1036	8	57	system	system	NOUN
ajbmeb-1036	8	58	in	in	ADP
ajbmeb-1036	8	59	order	order	NOUN
ajbmeb-1036	8	60	to	to	PART
ajbmeb-1036	8	61	evaluate	evaluate	VERB
ajbmeb-1036	8	62	and	and	CCONJ
ajbmeb-1036	8	63	assess	assess	VERB
ajbmeb-1036	8	64	the	the	DET
ajbmeb-1036	8	65	risks	risk	NOUN
ajbmeb-1036	8	66	of	of	ADP
ajbmeb-1036	8	67	material	material	ADJ
ajbmeb-1036	8	68	misstatements	misstatement	NOUN
ajbmeb-1036	8	69	to	to	PART
ajbmeb-1036	8	70	which	which	PRON
ajbmeb-1036	8	71	the	the	DET
ajbmeb-1036	8	72	financial	financial	ADJ
ajbmeb-1036	8	73	statements	statement	NOUN
ajbmeb-1036	8	74	are	be	AUX
ajbmeb-1036	8	75	exposed	expose	VERB
ajbmeb-1036	8	76	.	.	PUNCT
ajbmeb-1036	9	1	accordingly	accordingly	ADV
ajbmeb-1036	9	2	,	,	PUNCT
ajbmeb-1036	9	3	the	the	DET
ajbmeb-1036	9	4	external	external	ADJ
ajbmeb-1036	9	5	auditor	auditor	NOUN
ajbmeb-1036	9	6	will	will	AUX
ajbmeb-1036	9	7	evaluate	evaluate	VERB
ajbmeb-1036	9	8	the	the	DET
ajbmeb-1036	9	9	extent	extent	NOUN
ajbmeb-1036	9	10	to	to	PART
ajbmeb-1036	9	11	which	which	PRON
ajbmeb-1036	9	12	information	information	NOUN
ajbmeb-1036	9	13	is	be	AUX
ajbmeb-1036	9	14	presented	present	VERB
ajbmeb-1036	9	15	and	and	CCONJ
ajbmeb-1036	9	16	classified	classify	VERB
ajbmeb-1036	9	17	in	in	ADP
ajbmeb-1036	9	18	the	the	DET
ajbmeb-1036	9	19	financial	financial	ADJ
ajbmeb-1036	9	20	statements	statement	NOUN
ajbmeb-1036	9	21	and	and	CCONJ
ajbmeb-1036	9	22	reports	report	NOUN
ajbmeb-1036	9	23	in	in	ADP
ajbmeb-1036	9	24	a	a	DET
ajbmeb-1036	9	25	fair	fair	ADJ
ajbmeb-1036	9	26	and	and	CCONJ
ajbmeb-1036	9	27	honest	honest	ADJ
ajbmeb-1036	9	28	manner	manner	NOUN
ajbmeb-1036	9	29	,	,	PUNCT
ajbmeb-1036	9	30	and	and	CCONJ
ajbmeb-1036	9	31	distinguish	distinguish	VERB
ajbmeb-1036	9	32	between	between	ADP
ajbmeb-1036	9	33	unintended	unintended	ADJ
ajbmeb-1036	9	34	errors	error	NOUN
ajbmeb-1036	9	35	in	in	ADP
ajbmeb-1036	9	36	the	the	DET
ajbmeb-1036	9	37	financial	financial	ADJ
ajbmeb-1036	9	38	reports	report	NOUN
ajbmeb-1036	9	39	resulting	result	VERB
ajbmeb-1036	9	40	from	from	ADP
ajbmeb-1036	9	41	omissions	omission	NOUN
ajbmeb-1036	9	42	in	in	ADP
ajbmeb-1036	9	43	collecting	collect	VERB
ajbmeb-1036	9	44	or	or	CCONJ
ajbmeb-1036	9	45	processing	process	VERB
ajbmeb-1036	9	46	financial	financial	ADJ
ajbmeb-1036	9	47	statements	statement	NOUN
ajbmeb-1036	9	48	or	or	CCONJ
ajbmeb-1036	9	49	in	in	ADP
ajbmeb-1036	9	50	an	an	DET
ajbmeb-1036	9	51	incorrect	incorrect	ADJ
ajbmeb-1036	9	52	accounting	accounting	NOUN
ajbmeb-1036	9	53	estimate	estimate	NOUN
ajbmeb-1036	9	54	,	,	PUNCT
ajbmeb-1036	9	55	(	(	PUNCT
ajbmeb-1036	9	56	abd	abd	PROPN
ajbmeb-1036	9	57	,	,	PUNCT
ajbmeb-1036	9	58	kareem	kareem	PROPN
ajbmeb-1036	9	59	,	,	PUNCT
ajbmeb-1036	9	60	&	&	CCONJ
ajbmeb-1036	9	61	kadhim	kadhim	PROPN
ajbmeb-1036	9	62	,	,	PUNCT
ajbmeb-1036	9	63	2019	2019	NUM
ajbmeb-1036	9	64	)	)	PUNCT
ajbmeb-1036	9	65	,	,	PUNCT
ajbmeb-1036	9	66	and	and	CCONJ
ajbmeb-1036	9	67	intended	intend	VERB
ajbmeb-1036	9	68	distortions	distortion	NOUN
ajbmeb-1036	9	69	in	in	ADP
ajbmeb-1036	9	70	the	the	DET
ajbmeb-1036	9	71	financial	financial	ADJ
ajbmeb-1036	9	72	statements	statement	NOUN
ajbmeb-1036	9	73	resulting	result	VERB
ajbmeb-1036	9	74	from	from	ADP
ajbmeb-1036	9	75	misuse	misuse	NOUN
ajbmeb-1036	9	76	of	of	ADP
ajbmeb-1036	9	77	entrusted	entrust	VERB
ajbmeb-1036	9	78	funds	fund	NOUN
ajbmeb-1036	9	79	.	.	PUNCT
ajbmeb-1036	10	1	for	for	ADP
ajbmeb-1036	10	2	a	a	DET
ajbmeb-1036	10	3	specific	specific	ADJ
ajbmeb-1036	10	4	person	person	NOUN
ajbmeb-1036	10	5	or	or	CCONJ
ajbmeb-1036	10	6	disposition	disposition	NOUN
ajbmeb-1036	10	7	resulting	result	VERB
ajbmeb-1036	10	8	from	from	ADP
ajbmeb-1036	10	9	the	the	DET
ajbmeb-1036	10	10	act	act	NOUN
ajbmeb-1036	10	11	of	of	ADP
ajbmeb-1036	10	12	managing	manage	VERB
ajbmeb-1036	10	13	the	the	DET
ajbmeb-1036	10	14	economic	economic	ADJ
ajbmeb-1036	10	15	entity	entity	NOUN
ajbmeb-1036	10	16	by	by	ADP
ajbmeb-1036	10	17	manipulating	manipulate	VERB
ajbmeb-1036	10	18	books	book	NOUN
ajbmeb-1036	10	19	and	and	CCONJ
ajbmeb-1036	10	20	accounting	accounting	NOUN
ajbmeb-1036	10	21	records	record	NOUN
ajbmeb-1036	10	22	to	to	PART
ajbmeb-1036	10	23	mislead	mislead	VERB
ajbmeb-1036	10	24	the	the	DET
ajbmeb-1036	10	25	users	user	NOUN
ajbmeb-1036	10	26	of	of	ADP
ajbmeb-1036	10	27	the	the	DET
ajbmeb-1036	10	28	financial	financial	ADJ
ajbmeb-1036	10	29	statements	statement	NOUN
ajbmeb-1036	10	30	.	.	PUNCT
ajbmeb-1036	11	1	theoretical	theoretical	ADJ
ajbmeb-1036	11	2	framework	framework	NOUN
ajbmeb-1036	11	3	first	first	ADV
ajbmeb-1036	11	4	:	:	PUNCT
ajbmeb-1036	11	5	the	the	DET
ajbmeb-1036	11	6	concept	concept	NOUN
ajbmeb-1036	11	7	of	of	ADP
ajbmeb-1036	11	8	audit	audit	NOUN
ajbmeb-1036	11	9	risk	risk	NOUN
ajbmeb-1036	11	10	:	:	PUNCT
ajbmeb-1036	11	11	audit	audit	NOUN
ajbmeb-1036	11	12	risk	risk	NOUN
ajbmeb-1036	11	13	means	mean	VERB
ajbmeb-1036	11	14	that	that	SCONJ
ajbmeb-1036	11	15	the	the	DET
ajbmeb-1036	11	16	external	external	ADJ
ajbmeb-1036	11	17	auditor	auditor	NOUN
ajbmeb-1036	11	18	gives	give	VERB
ajbmeb-1036	11	19	an	an	DET
ajbmeb-1036	11	20	improper	improper	ADJ
ajbmeb-1036	11	21	professional	professional	ADJ
ajbmeb-1036	11	22	opinion	opinion	NOUN
ajbmeb-1036	11	23	about	about	ADP
ajbmeb-1036	11	24	the	the	DET
ajbmeb-1036	11	25	financial	financial	ADJ
ajbmeb-1036	11	26	statements	statement	NOUN
ajbmeb-1036	11	27	when	when	SCONJ
ajbmeb-1036	11	28	they	they	PRON
ajbmeb-1036	11	29	contain	contain	VERB
ajbmeb-1036	11	30	material	material	ADJ
ajbmeb-1036	11	31	misstatements	misstatement	NOUN
ajbmeb-1036	11	32	(	(	PUNCT
ajbmeb-1036	11	33	simunic	simunic	PROPN
ajbmeb-1036	11	34	.	.	PROPN
ajbmeb-1036	11	35	,	,	PUNCT
ajbmeb-1036	11	36	&	&	CCONJ
ajbmeb-1036	11	37	stein	stein	PROPN
ajbmeb-1036	11	38	,	,	PUNCT
ajbmeb-1036	11	39	1990	1990	NUM
ajbmeb-1036	11	40	)	)	PUNCT
ajbmeb-1036	11	41	audit	audit	NOUN
ajbmeb-1036	11	42	risks	risk	NOUN
ajbmeb-1036	11	43	may	may	AUX
ajbmeb-1036	11	44	result	result	VERB
ajbmeb-1036	11	45	for	for	ADP
ajbmeb-1036	11	46	several	several	ADJ
ajbmeb-1036	11	47	reasons	reason	NOUN
ajbmeb-1036	11	48	,	,	PUNCT
ajbmeb-1036	11	49	including	include	VERB
ajbmeb-1036	11	50	the	the	DET
ajbmeb-1036	11	51	failure	failure	NOUN
ajbmeb-1036	11	52	of	of	ADP
ajbmeb-1036	11	53	the	the	DET
ajbmeb-1036	11	54	external	external	ADJ
ajbmeb-1036	11	55	auditor	auditor	NOUN
ajbmeb-1036	11	56	to	to	PART
ajbmeb-1036	11	57	discover	discover	VERB
ajbmeb-1036	11	58	material	material	NOUN
ajbmeb-1036	11	59	misrepresentations	misrepresentation	NOUN
ajbmeb-1036	11	60	that	that	PRON
ajbmeb-1036	11	61	may	may	AUX
ajbmeb-1036	11	62	exist	exist	VERB
ajbmeb-1036	11	63	in	in	ADP
ajbmeb-1036	11	64	the	the	DET
ajbmeb-1036	11	65	financial	financial	ADJ
ajbmeb-1036	11	66	statements	statement	NOUN
ajbmeb-1036	11	67	due	due	ADP
ajbmeb-1036	11	68	to	to	ADP
ajbmeb-1036	11	69	his	his	PRON
ajbmeb-1036	11	70	lack	lack	NOUN
ajbmeb-1036	11	71	of	of	ADP
ajbmeb-1036	11	72	experience	experience	NOUN
ajbmeb-1036	11	73	or	or	CCONJ
ajbmeb-1036	11	74	due	due	ADP
ajbmeb-1036	11	75	to	to	ADP
ajbmeb-1036	11	76	the	the	DET
ajbmeb-1036	11	77	failure	failure	NOUN
ajbmeb-1036	11	78	to	to	PART
ajbmeb-1036	11	79	exercise	exercise	VERB
ajbmeb-1036	11	80	the	the	DET
ajbmeb-1036	11	81	necessary	necessary	ADJ
ajbmeb-1036	11	82	professional	professional	ADJ
ajbmeb-1036	11	83	care	care	NOUN
ajbmeb-1036	11	84	in	in	ADP
ajbmeb-1036	11	85	which	which	PRON
ajbmeb-1036	11	86	he	he	PRON
ajbmeb-1036	11	87	expresses	express	VERB
ajbmeb-1036	11	88	his	his	PRON
ajbmeb-1036	11	89	opinion	opinion	NOUN
ajbmeb-1036	11	90	.	.	PUNCT
ajbmeb-1036	12	1	audit	audit	NOUN
ajbmeb-1036	12	2	risks	risk	NOUN
ajbmeb-1036	12	3	include	include	VERB
ajbmeb-1036	12	4	the	the	DET
ajbmeb-1036	12	5	following	follow	VERB
ajbmeb-1036	12	6	types	type	NOUN
ajbmeb-1036	12	7	:	:	PUNCT
ajbmeb-1036	12	8	(	(	PUNCT
ajbmeb-1036	12	9	nikolovski	nikolovski	ADJ
ajbmeb-1036	12	10	,	,	PUNCT
ajbmeb-1036	12	11	&	&	CCONJ
ajbmeb-1036	12	12	karadjova	karadjova	PROPN
ajbmeb-1036	12	13	,	,	PUNCT
ajbmeb-1036	12	14	2016	2016	NUM
ajbmeb-1036	12	15	)	)	PUNCT
ajbmeb-1036	12	16	*	*	PUNCT
ajbmeb-1036	13	1	risks	risk	NOUN
ajbmeb-1036	13	2	inherited	inherit	VERB
ajbmeb-1036	13	3	from	from	ADP
ajbmeb-1036	13	4	account	account	NOUN
ajbmeb-1036	13	5	balances	balance	NOUN
ajbmeb-1036	13	6	:	:	PUNCT
ajbmeb-1036	13	7	it	it	PRON
ajbmeb-1036	13	8	means	mean	VERB
ajbmeb-1036	13	9	the	the	DET
ajbmeb-1036	13	10	possibility	possibility	NOUN
ajbmeb-1036	13	11	of	of	ADP
ajbmeb-1036	13	12	a	a	DET
ajbmeb-1036	13	13	financial	financial	ADJ
ajbmeb-1036	13	14	account	account	NOUN
ajbmeb-1036	13	15	balance	balance	NOUN
ajbmeb-1036	13	16	from	from	ADP
ajbmeb-1036	13	17	financial	financial	ADJ
ajbmeb-1036	13	18	operations	operation	NOUN
ajbmeb-1036	13	19	to	to	ADP
ajbmeb-1036	13	20	the	the	DET
ajbmeb-1036	13	21	occurrence	occurrence	NOUN
ajbmeb-1036	13	22	of	of	ADP
ajbmeb-1036	13	23	a	a	DET
ajbmeb-1036	13	24	fundamental	fundamental	ADJ
ajbmeb-1036	13	25	error	error	NOUN
ajbmeb-1036	13	26	,	,	PUNCT
ajbmeb-1036	13	27	and	and	CCONJ
ajbmeb-1036	13	28	it	it	PRON
ajbmeb-1036	13	29	is	be	AUX
ajbmeb-1036	13	30	material	material	ADJ
ajbmeb-1036	13	31	if	if	SCONJ
ajbmeb-1036	13	32	it	it	PRON
ajbmeb-1036	13	33	meets	meet	VERB
ajbmeb-1036	13	34	with	with	ADP
ajbmeb-1036	13	35	other	other	ADJ
ajbmeb-1036	13	36	errors	error	NOUN
ajbmeb-1036	13	37	in	in	ADP
ajbmeb-1036	13	38	the	the	DET
ajbmeb-1036	13	39	balances	balance	NOUN
ajbmeb-1036	13	40	of	of	ADP
ajbmeb-1036	13	41	accounts	account	NOUN
ajbmeb-1036	13	42	or	or	CCONJ
ajbmeb-1036	13	43	other	other	ADJ
ajbmeb-1036	13	44	operations	operation	NOUN
ajbmeb-1036	13	45	in	in	ADP
ajbmeb-1036	13	46	the	the	DET
ajbmeb-1036	13	47	absence	absence	NOUN
ajbmeb-1036	13	48	of	of	ADP
ajbmeb-1036	13	49	procedures	procedure	NOUN
ajbmeb-1036	13	50	for	for	ADP
ajbmeb-1036	13	51	the	the	DET
ajbmeb-1036	13	52	internal	internal	ADJ
ajbmeb-1036	13	53	control	control	NOUN
ajbmeb-1036	13	54	system	system	NOUN
ajbmeb-1036	13	55	,	,	PUNCT
ajbmeb-1036	13	56	(	(	PUNCT
ajbmeb-1036	13	57	fearnley	fearnley	PROPN
ajbmeb-1036	13	58	,	,	PUNCT
ajbmeb-1036	13	59	&	&	CCONJ
ajbmeb-1036	13	60	brandt	brandt	PROPN
ajbmeb-1036	13	61	,	,	PUNCT
ajbmeb-1036	13	62	2005	2005	NUM
ajbmeb-1036	13	63	)	)	PUNCT
ajbmeb-1036	13	64	.	.	PUNCT
ajbmeb-1036	14	1	*	*	PUNCT
ajbmeb-1036	14	2	control	control	NOUN
ajbmeb-1036	14	3	risk	risk	NOUN
ajbmeb-1036	14	4	:	:	PUNCT
ajbmeb-1036	14	5	it	it	PRON
ajbmeb-1036	14	6	means	mean	VERB
ajbmeb-1036	14	7	the	the	DET
ajbmeb-1036	14	8	risk	risk	NOUN
ajbmeb-1036	14	9	resulting	result	VERB
ajbmeb-1036	14	10	from	from	ADP
ajbmeb-1036	14	11	the	the	DET
ajbmeb-1036	14	12	possibility	possibility	NOUN
ajbmeb-1036	14	13	that	that	SCONJ
ajbmeb-1036	14	14	the	the	DET
ajbmeb-1036	14	15	current	current	ADJ
ajbmeb-1036	14	16	internal	internal	ADJ
ajbmeb-1036	14	17	control	control	NOUN
ajbmeb-1036	14	18	system	system	NOUN
ajbmeb-1036	14	19	of	of	ADP
ajbmeb-1036	14	20	the	the	DET
ajbmeb-1036	14	21	economic	economic	ADJ
ajbmeb-1036	14	22	entity	entity	NOUN
ajbmeb-1036	14	23	did	do	AUX
ajbmeb-1036	14	24	not	not	PART
ajbmeb-1036	14	25	detect	detect	VERB
ajbmeb-1036	14	26	or	or	CCONJ
ajbmeb-1036	14	27	prevent	prevent	VERB
ajbmeb-1036	14	28	the	the	DET
ajbmeb-1036	14	29	occurrence	occurrence	NOUN
ajbmeb-1036	14	30	of	of	ADP
ajbmeb-1036	14	31	material	material	ADJ
ajbmeb-1036	14	32	errors	error	NOUN
ajbmeb-1036	14	33	in	in	ADP
ajbmeb-1036	14	34	the	the	DET
ajbmeb-1036	14	35	financial	financial	ADJ
ajbmeb-1036	14	36	statements	statement	NOUN
ajbmeb-1036	14	37	.	.	PUNCT
ajbmeb-1036	15	1	it	it	PRON
ajbmeb-1036	15	2	is	be	AUX
ajbmeb-1036	15	3	not	not	PART
ajbmeb-1036	15	4	imagined	imagine	VERB
ajbmeb-1036	15	5	that	that	SCONJ
ajbmeb-1036	15	6	this	this	DET
ajbmeb-1036	15	7	risk	risk	NOUN
ajbmeb-1036	15	8	is	be	AUX
ajbmeb-1036	15	9	zero	zero	NUM
ajbmeb-1036	15	10	,	,	PUNCT
ajbmeb-1036	15	11	because	because	SCONJ
ajbmeb-1036	15	12	the	the	DET
ajbmeb-1036	15	13	internal	internal	ADJ
ajbmeb-1036	15	14	control	control	NOUN
ajbmeb-1036	15	15	procedures	procedure	NOUN
ajbmeb-1036	15	16	can	can	AUX
ajbmeb-1036	15	17	not	not	PART
ajbmeb-1036	15	18	guarantee	guarantee	VERB
ajbmeb-1036	15	19	the	the	DET
ajbmeb-1036	15	20	prevention	prevention	NOUN
ajbmeb-1036	15	21	and	and	CCONJ
ajbmeb-1036	15	22	detection	detection	NOUN
ajbmeb-1036	15	23	of	of	ADP
ajbmeb-1036	15	24	all	all	DET
ajbmeb-1036	15	25	material	material	ADJ
ajbmeb-1036	15	26	misstatements	misstatement	NOUN
ajbmeb-1036	15	27	.	.	PUNCT
ajbmeb-1036	16	1	these	these	DET
ajbmeb-1036	16	2	procedures	procedure	NOUN
ajbmeb-1036	16	3	may	may	AUX
ajbmeb-1036	16	4	be	be	AUX
ajbmeb-1036	16	5	ineffective	ineffective	ADJ
ajbmeb-1036	16	6	in	in	ADP
ajbmeb-1036	16	7	some	some	DET
ajbmeb-1036	16	8	cases	case	NOUN
ajbmeb-1036	16	9	as	as	ADP
ajbmeb-1036	16	10	a	a	DET
ajbmeb-1036	16	11	result	result	NOUN
ajbmeb-1036	16	12	of	of	ADP
ajbmeb-1036	16	13	the	the	DET
ajbmeb-1036	16	14	human	human	ADJ
ajbmeb-1036	16	15	element	element	NOUN
ajbmeb-1036	16	16	,	,	PUNCT
ajbmeb-1036	16	17	which	which	PRON
ajbmeb-1036	16	18	is	be	AUX
ajbmeb-1036	16	19	due	due	ADJ
ajbmeb-1036	16	20	to	to	ADP
ajbmeb-1036	16	21	negligence	negligence	NOUN
ajbmeb-1036	16	22	and	and	CCONJ
ajbmeb-1036	16	23	exhaustion	exhaustion	NOUN
ajbmeb-1036	16	24	,	,	PUNCT
ajbmeb-1036	16	25	(	(	PUNCT
ajbmeb-1036	16	26	dimitrijevic	dimitrijevic	ADJ
ajbmeb-1036	16	27	.	.	PROPN
ajbmeb-1036	16	28	,	,	PUNCT
ajbmeb-1036	16	29	&	&	CCONJ
ajbmeb-1036	16	30	stancic	stancic	PROPN
ajbmeb-1036	16	31	,	,	PUNCT
ajbmeb-1036	16	32	2015	2015	NUM
ajbmeb-1036	16	33	)	)	PUNCT
ajbmeb-1036	16	34	.	.	PUNCT
ajbmeb-1036	17	1	*	*	PUNCT
ajbmeb-1036	17	2	risks	risk	NOUN
ajbmeb-1036	17	3	of	of	ADP
ajbmeb-1036	17	4	non	non	NOUN
ajbmeb-1036	17	5	-	-	NOUN
ajbmeb-1036	17	6	discovery	discovery	NOUN
ajbmeb-1036	17	7	:	:	PUNCT
ajbmeb-1036	17	8	it	it	PRON
ajbmeb-1036	17	9	is	be	AUX
ajbmeb-1036	17	10	that	that	SCONJ
ajbmeb-1036	17	11	the	the	DET
ajbmeb-1036	17	12	auditor	auditor	NOUN
ajbmeb-1036	17	13	's	's	PART
ajbmeb-1036	17	14	audit	audit	NOUN
ajbmeb-1036	17	15	procedures	procedure	NOUN
ajbmeb-1036	17	16	lead	lead	VERB
ajbmeb-1036	17	17	to	to	ADP
ajbmeb-1036	17	18	the	the	DET
ajbmeb-1036	17	19	absence	absence	NOUN
ajbmeb-1036	17	20	of	of	ADP
ajbmeb-1036	17	21	an	an	DET
ajbmeb-1036	17	22	error	error	NOUN
ajbmeb-1036	17	23	in	in	ADP
ajbmeb-1036	17	24	one	one	NUM
ajbmeb-1036	17	25	of	of	ADP
ajbmeb-1036	17	26	the	the	DET
ajbmeb-1036	17	27	balances	balance	NOUN
ajbmeb-1036	17	28	or	or	CCONJ
ajbmeb-1036	17	29	a	a	DET
ajbmeb-1036	17	30	certain	certain	ADJ
ajbmeb-1036	17	31	type	type	NOUN
ajbmeb-1036	17	32	of	of	ADP
ajbmeb-1036	17	33	operation	operation	NOUN
ajbmeb-1036	17	34	,	,	PUNCT
ajbmeb-1036	17	35	and	and	CCONJ
ajbmeb-1036	17	36	at	at	ADP
ajbmeb-1036	17	37	the	the	DET
ajbmeb-1036	17	38	time	time	NOUN
ajbmeb-1036	17	39	when	when	SCONJ
ajbmeb-1036	17	40	the	the	DET
ajbmeb-1036	17	41	error	error	NOUN
ajbmeb-1036	17	42	actually	actually	ADV
ajbmeb-1036	17	43	exists	exist	VERB
ajbmeb-1036	17	44	,	,	PUNCT
ajbmeb-1036	17	45	it	it	PRON
ajbmeb-1036	17	46	is	be	AUX
ajbmeb-1036	17	47	material	material	NOUN
ajbmeb-1036	17	48	if	if	SCONJ
ajbmeb-1036	17	49	it	it	PRON
ajbmeb-1036	17	50	is	be	AUX
ajbmeb-1036	17	51	combined	combine	VERB
ajbmeb-1036	17	52	with	with	ADP
ajbmeb-1036	17	53	errors	error	NOUN
ajbmeb-1036	17	54	in	in	ADP
ajbmeb-1036	17	55	other	other	ADJ
ajbmeb-1036	17	56	balances	balance	NOUN
ajbmeb-1036	17	57	or	or	CCONJ
ajbmeb-1036	17	58	in	in	ADP
ajbmeb-1036	17	59	another	another	DET
ajbmeb-1036	17	60	type	type	NOUN
ajbmeb-1036	17	61	of	of	ADP
ajbmeb-1036	17	62	operation	operation	NOUN
ajbmeb-1036	17	63	.	.	PUNCT
ajbmeb-1036	18	1	the	the	DET
ajbmeb-1036	18	2	external	external	ADJ
ajbmeb-1036	18	3	auditor	auditor	NOUN
ajbmeb-1036	18	4	is	be	AUX
ajbmeb-1036	18	5	also	also	ADV
ajbmeb-1036	18	6	exposed	expose	VERB
ajbmeb-1036	18	7	to	to	ADP
ajbmeb-1036	18	8	the	the	DET
ajbmeb-1036	18	9	risks	risk	NOUN
ajbmeb-1036	18	10	of	of	ADP
ajbmeb-1036	18	11	termination	termination	NOUN
ajbmeb-1036	18	12	of	of	ADP
ajbmeb-1036	18	13	assignment	assignment	NOUN
ajbmeb-1036	18	14	:	:	PUNCT
ajbmeb-1036	18	15	many	many	ADJ
ajbmeb-1036	18	16	clients	client	NOUN
ajbmeb-1036	18	17	change	change	VERB
ajbmeb-1036	18	18	the	the	DET
ajbmeb-1036	18	19	external	external	ADJ
ajbmeb-1036	18	20	auditor	auditor	NOUN
ajbmeb-1036	18	21	due	due	ADP
ajbmeb-1036	18	22	to	to	ADP
ajbmeb-1036	18	23	the	the	DET
ajbmeb-1036	18	24	failure	failure	NOUN
ajbmeb-1036	18	25	of	of	ADP
ajbmeb-1036	18	26	the	the	DET
ajbmeb-1036	18	27	audit	audit	NOUN
ajbmeb-1036	18	28	process	process	NOUN
ajbmeb-1036	18	29	to	to	PART
ajbmeb-1036	18	30	detect	detect	VERB
ajbmeb-1036	18	31	significant	significant	ADJ
ajbmeb-1036	18	32	distortions	distortion	NOUN
ajbmeb-1036	18	33	in	in	ADP
ajbmeb-1036	18	34	the	the	DET
ajbmeb-1036	18	35	financial	financial	ADJ
ajbmeb-1036	18	36	statements	statement	NOUN
ajbmeb-1036	18	37	or	or	CCONJ
ajbmeb-1036	18	38	the	the	DET
ajbmeb-1036	18	39	conflict	conflict	NOUN
ajbmeb-1036	18	40	of	of	ADP
ajbmeb-1036	18	41	interests	interest	NOUN
ajbmeb-1036	18	42	of	of	ADP
ajbmeb-1036	18	43	the	the	DET
ajbmeb-1036	18	44	client	client	NOUN
ajbmeb-1036	18	45	with	with	ADP
ajbmeb-1036	18	46	the	the	DET
ajbmeb-1036	18	47	external	external	ADJ
ajbmeb-1036	18	48	auditor	auditor	NOUN
ajbmeb-1036	18	49	,	,	PUNCT
ajbmeb-1036	18	50	(	(	PUNCT
ajbmeb-1036	18	51	mohammed	mohammed	PROPN
ajbmeb-1036	18	52	,	,	PUNCT
ajbmeb-1036	18	53	&	&	CCONJ
ajbmeb-1036	18	54	flayyih	flayyih	NOUN
ajbmeb-1036	18	55	,	,	PUNCT
ajbmeb-1036	18	56	2021	2021	NUM
ajbmeb-1036	18	57	)	)	PUNCT
ajbmeb-1036	18	58	american	american	PROPN
ajbmeb-1036	18	59	journal	journal	PROPN
ajbmeb-1036	18	60	of	of	ADP
ajbmeb-1036	18	61	business	business	NOUN
ajbmeb-1036	18	62	management	management	NOUN
ajbmeb-1036	18	63	,	,	PUNCT
ajbmeb-1036	18	64	economics	economic	NOUN
ajbmeb-1036	18	65	and	and	CCONJ
ajbmeb-1036	18	66	banking	banking	NOUN
ajbmeb-1036	18	67	volume	volume	NOUN
ajbmeb-1036	18	68	14	14	NUM
ajbmeb-1036	18	69	july	july	PROPN
ajbmeb-1036	18	70	,	,	PUNCT
ajbmeb-1036	18	71	2023	2023	NUM
ajbmeb-1036	18	72	p	p	NOUN
ajbmeb-1036	18	73	a	a	DET
ajbmeb-1036	18	74	g	g	NOUN
ajbmeb-1036	18	75	e	e	NOUN
ajbmeb-1036	18	76	|	|	NOUN
ajbmeb-1036	18	77	3	3	NUM
ajbmeb-1036	18	78	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1036	18	79	second	second	NOUN
ajbmeb-1036	18	80	:	:	PUNCT
ajbmeb-1036	18	81	the	the	DET
ajbmeb-1036	18	82	concept	concept	NOUN
ajbmeb-1036	18	83	of	of	ADP
ajbmeb-1036	18	84	relative	relative	ADJ
ajbmeb-1036	18	85	importance	importance	NOUN
ajbmeb-1036	18	86	:	:	PUNCT
ajbmeb-1036	18	87	it	it	PRON
ajbmeb-1036	18	88	means	mean	VERB
ajbmeb-1036	18	89	the	the	DET
ajbmeb-1036	18	90	amount	amount	NOUN
ajbmeb-1036	18	91	of	of	ADP
ajbmeb-1036	18	92	riskiness	riskiness	NOUN
ajbmeb-1036	18	93	of	of	ADP
ajbmeb-1036	18	94	errors	error	NOUN
ajbmeb-1036	18	95	in	in	ADP
ajbmeb-1036	18	96	the	the	DET
ajbmeb-1036	18	97	financial	financial	ADJ
ajbmeb-1036	18	98	statements	statement	NOUN
ajbmeb-1036	18	99	,	,	PUNCT
ajbmeb-1036	18	100	whether	whether	SCONJ
ajbmeb-1036	18	101	individually	individually	ADV
ajbmeb-1036	18	102	or	or	CCONJ
ajbmeb-1036	18	103	in	in	ADP
ajbmeb-1036	18	104	aggregate	aggregate	NOUN
ajbmeb-1036	18	105	,	,	PUNCT
ajbmeb-1036	18	106	which	which	PRON
ajbmeb-1036	18	107	is	be	AUX
ajbmeb-1036	18	108	likely	likely	ADJ
ajbmeb-1036	18	109	,	,	PUNCT
ajbmeb-1036	18	110	given	give	VERB
ajbmeb-1036	18	111	the	the	DET
ajbmeb-1036	18	112	surrounding	surround	VERB
ajbmeb-1036	18	113	conditions	condition	NOUN
ajbmeb-1036	18	114	,	,	PUNCT
ajbmeb-1036	18	115	to	to	PART
ajbmeb-1036	18	116	have	have	VERB
ajbmeb-1036	18	117	a	a	DET
ajbmeb-1036	18	118	negative	negative	ADJ
ajbmeb-1036	18	119	impact	impact	NOUN
ajbmeb-1036	18	120	on	on	ADP
ajbmeb-1036	18	121	the	the	DET
ajbmeb-1036	18	122	decision	decision	NOUN
ajbmeb-1036	18	123	or	or	CCONJ
ajbmeb-1036	18	124	judgment	judgment	NOUN
ajbmeb-1036	18	125	of	of	ADP
ajbmeb-1036	18	126	the	the	DET
ajbmeb-1036	18	127	ordinary	ordinary	ADJ
ajbmeb-1036	18	128	user	user	NOUN
ajbmeb-1036	18	129	of	of	ADP
ajbmeb-1036	18	130	the	the	DET
ajbmeb-1036	18	131	financial	financial	ADJ
ajbmeb-1036	18	132	statements	statement	NOUN
ajbmeb-1036	18	133	.	.	PUNCT
ajbmeb-1036	19	1	materiality	materiality	NOUN
ajbmeb-1036	19	2	in	in	ADP
ajbmeb-1036	19	3	the	the	DET
ajbmeb-1036	19	4	financial	financial	ADJ
ajbmeb-1036	19	5	statements	statement	NOUN
ajbmeb-1036	19	6	is	be	AUX
ajbmeb-1036	19	7	divided	divide	VERB
ajbmeb-1036	19	8	into	into	ADP
ajbmeb-1036	19	9	two	two	NUM
ajbmeb-1036	19	10	groups	group	NOUN
ajbmeb-1036	19	11	:	:	PUNCT
ajbmeb-1036	19	12	(	(	PUNCT
ajbmeb-1036	19	13	acito	acito	ADJ
ajbmeb-1036	19	14	.	.	PROPN
ajbmeb-1036	19	15	,	,	PUNCT
ajbmeb-1036	19	16	&	&	CCONJ
ajbmeb-1036	19	17	johnson	johnson	PROPN
ajbmeb-1036	19	18	,	,	PUNCT
ajbmeb-1036	19	19	2009	2009	NUM
ajbmeb-1036	19	20	)	)	PUNCT
ajbmeb-1036	19	21	.	.	PUNCT
ajbmeb-1036	20	1	*	*	PUNCT
ajbmeb-1036	20	2	the	the	DET
ajbmeb-1036	20	3	overall	overall	ADJ
ajbmeb-1036	20	4	relative	relative	ADJ
ajbmeb-1036	20	5	importance	importance	NOUN
ajbmeb-1036	20	6	of	of	ADP
ajbmeb-1036	20	7	the	the	DET
ajbmeb-1036	20	8	elements	element	NOUN
ajbmeb-1036	20	9	of	of	ADP
ajbmeb-1036	20	10	the	the	DET
ajbmeb-1036	20	11	financial	financial	ADJ
ajbmeb-1036	20	12	statements	statement	NOUN
ajbmeb-1036	20	13	:	:	PUNCT
ajbmeb-1036	20	14	it	it	PRON
ajbmeb-1036	20	15	indicates	indicate	VERB
ajbmeb-1036	20	16	the	the	DET
ajbmeb-1036	20	17	amount	amount	NOUN
ajbmeb-1036	20	18	of	of	ADP
ajbmeb-1036	20	19	deviation	deviation	NOUN
ajbmeb-1036	20	20	that	that	PRON
ajbmeb-1036	20	21	the	the	DET
ajbmeb-1036	20	22	auditor	auditor	NOUN
ajbmeb-1036	20	23	accepts	accept	VERB
ajbmeb-1036	20	24	in	in	ADP
ajbmeb-1036	20	25	the	the	DET
ajbmeb-1036	20	26	financial	financial	ADJ
ajbmeb-1036	20	27	statements	statement	NOUN
ajbmeb-1036	20	28	as	as	ADP
ajbmeb-1036	20	29	one	one	NUM
ajbmeb-1036	20	30	unit	unit	NOUN
ajbmeb-1036	20	31	,	,	PUNCT
ajbmeb-1036	20	32	while	while	SCONJ
ajbmeb-1036	20	33	still	still	ADV
ajbmeb-1036	20	34	concluding	conclude	VERB
ajbmeb-1036	20	35	the	the	DET
ajbmeb-1036	20	36	availability	availability	NOUN
ajbmeb-1036	20	37	of	of	ADP
ajbmeb-1036	20	38	a	a	DET
ajbmeb-1036	20	39	true	true	ADJ
ajbmeb-1036	20	40	and	and	CCONJ
ajbmeb-1036	20	41	fair	fair	ADJ
ajbmeb-1036	20	42	picture	picture	NOUN
ajbmeb-1036	20	43	of	of	ADP
ajbmeb-1036	20	44	the	the	DET
ajbmeb-1036	20	45	financial	financial	ADJ
ajbmeb-1036	20	46	position	position	NOUN
ajbmeb-1036	20	47	,	,	PUNCT
ajbmeb-1036	20	48	profits	profit	NOUN
ajbmeb-1036	20	49	and	and	CCONJ
ajbmeb-1036	20	50	losses	loss	NOUN
ajbmeb-1036	20	51	of	of	ADP
ajbmeb-1036	20	52	the	the	DET
ajbmeb-1036	20	53	economic	economic	ADJ
ajbmeb-1036	20	54	entity	entity	NOUN
ajbmeb-1036	20	55	under	under	ADP
ajbmeb-1036	20	56	audit	audit	NOUN
ajbmeb-1036	20	57	,	,	PUNCT
ajbmeb-1036	20	58	and	and	CCONJ
ajbmeb-1036	20	59	the	the	DET
ajbmeb-1036	20	60	auditor	auditor	NOUN
ajbmeb-1036	20	61	also	also	ADV
ajbmeb-1036	20	62	needs	need	VERB
ajbmeb-1036	20	63	to	to	PART
ajbmeb-1036	20	64	estimate	estimate	VERB
ajbmeb-1036	20	65	the	the	DET
ajbmeb-1036	20	66	level	level	NOUN
ajbmeb-1036	20	67	of	of	ADP
ajbmeb-1036	20	68	that	that	DET
ajbmeb-1036	20	69	deviation	deviation	NOUN
ajbmeb-1036	20	70	or	or	CCONJ
ajbmeb-1036	20	71	the	the	DET
ajbmeb-1036	20	72	level	level	NOUN
ajbmeb-1036	20	73	of	of	ADP
ajbmeb-1036	20	74	materiality	materiality	NOUN
ajbmeb-1036	20	75	before	before	SCONJ
ajbmeb-1036	20	76	it	it	PRON
ajbmeb-1036	20	77	begins	begin	VERB
ajbmeb-1036	20	78	to	to	PART
ajbmeb-1036	20	79	perform	perform	VERB
ajbmeb-1036	20	80	the	the	DET
ajbmeb-1036	20	81	audit	audit	NOUN
ajbmeb-1036	20	82	process	process	NOUN
ajbmeb-1036	20	83	,	,	PUNCT
ajbmeb-1036	20	84	and	and	CCONJ
ajbmeb-1036	20	85	this	this	DET
ajbmeb-1036	20	86	type	type	NOUN
ajbmeb-1036	20	87	helps	help	VERB
ajbmeb-1036	20	88	to	to	PART
ajbmeb-1036	20	89	determine	determine	VERB
ajbmeb-1036	20	90	the	the	DET
ajbmeb-1036	20	91	audit	audit	NOUN
ajbmeb-1036	20	92	effort	effort	NOUN
ajbmeb-1036	20	93	required	require	VERB
ajbmeb-1036	20	94	to	to	PART
ajbmeb-1036	20	95	perform	perform	VERB
ajbmeb-1036	20	96	the	the	DET
ajbmeb-1036	20	97	audit	audit	NOUN
ajbmeb-1036	20	98	process	process	NOUN
ajbmeb-1036	20	99	as	as	ADP
ajbmeb-1036	20	100	a	a	DET
ajbmeb-1036	20	101	whole	whole	NOUN
ajbmeb-1036	20	102	,	,	PUNCT
ajbmeb-1036	20	103	(	(	PUNCT
ajbmeb-1036	20	104	bernardi	bernardi	PROPN
ajbmeb-1036	20	105	.	.	PROPN
ajbmeb-1036	20	106	,	,	PUNCT
ajbmeb-1036	20	107	&	&	CCONJ
ajbmeb-1036	20	108	pincus	pincus	PROPN
ajbmeb-1036	20	109	,	,	PUNCT
ajbmeb-1036	20	110	1996	1996	NUM
ajbmeb-1036	20	111	)	)	PUNCT
ajbmeb-1036	20	112	.	.	PUNCT
ajbmeb-1036	21	1	*	*	PUNCT
ajbmeb-1036	21	2	relative	relative	ADJ
ajbmeb-1036	21	3	importance	importance	NOUN
ajbmeb-1036	21	4	at	at	ADP
ajbmeb-1036	21	5	the	the	DET
ajbmeb-1036	21	6	level	level	NOUN
ajbmeb-1036	21	7	of	of	ADP
ajbmeb-1036	21	8	transactions	transaction	NOUN
ajbmeb-1036	21	9	and	and	CCONJ
ajbmeb-1036	21	10	account	account	NOUN
ajbmeb-1036	21	11	balances	balance	NOUN
ajbmeb-1036	21	12	:	:	PUNCT
ajbmeb-1036	21	13	indicates	indicate	VERB
ajbmeb-1036	21	14	the	the	DET
ajbmeb-1036	21	15	amount	amount	NOUN
ajbmeb-1036	21	16	of	of	ADP
ajbmeb-1036	21	17	deviation	deviation	NOUN
ajbmeb-1036	21	18	that	that	PRON
ajbmeb-1036	21	19	the	the	DET
ajbmeb-1036	21	20	auditor	auditor	NOUN
ajbmeb-1036	21	21	will	will	AUX
ajbmeb-1036	21	22	accept	accept	VERB
ajbmeb-1036	21	23	in	in	ADP
ajbmeb-1036	21	24	the	the	DET
ajbmeb-1036	21	25	group	group	NOUN
ajbmeb-1036	21	26	of	of	ADP
ajbmeb-1036	21	27	operations	operation	NOUN
ajbmeb-1036	21	28	or	or	CCONJ
ajbmeb-1036	21	29	disclosure	disclosure	NOUN
ajbmeb-1036	21	30	in	in	ADP
ajbmeb-1036	21	31	the	the	DET
ajbmeb-1036	21	32	financial	financial	ADJ
ajbmeb-1036	21	33	statements	statement	NOUN
ajbmeb-1036	21	34	before	before	ADP
ajbmeb-1036	21	35	concluding	conclude	VERB
ajbmeb-1036	21	36	that	that	SCONJ
ajbmeb-1036	21	37	the	the	DET
ajbmeb-1036	21	38	appropriate	appropriate	ADJ
ajbmeb-1036	21	39	disclosure	disclosure	NOUN
ajbmeb-1036	21	40	in	in	ADP
ajbmeb-1036	21	41	the	the	DET
ajbmeb-1036	21	42	financial	financial	ADJ
ajbmeb-1036	21	43	statements	statement	NOUN
ajbmeb-1036	21	44	may	may	AUX
ajbmeb-1036	21	45	mislead	mislead	VERB
ajbmeb-1036	21	46	its	its	PRON
ajbmeb-1036	21	47	users	user	NOUN
ajbmeb-1036	21	48	,	,	PUNCT
ajbmeb-1036	21	49	and	and	CCONJ
ajbmeb-1036	21	50	it	it	PRON
ajbmeb-1036	21	51	also	also	ADV
ajbmeb-1036	21	52	provides	provide	VERB
ajbmeb-1036	21	53	the	the	DET
ajbmeb-1036	21	54	basis	basis	NOUN
ajbmeb-1036	21	55	for	for	ADP
ajbmeb-1036	21	56	setting	set	VERB
ajbmeb-1036	21	57	the	the	DET
ajbmeb-1036	21	58	maximum	maximum	ADJ
ajbmeb-1036	21	59	amount	amount	NOUN
ajbmeb-1036	21	60	of	of	ADP
ajbmeb-1036	21	61	deviation	deviation	NOUN
ajbmeb-1036	21	62	that	that	PRON
ajbmeb-1036	21	63	the	the	DET
ajbmeb-1036	21	64	auditor	auditor	NOUN
ajbmeb-1036	21	65	will	will	AUX
ajbmeb-1036	21	66	accept	accept	VERB
ajbmeb-1036	21	67	in	in	ADP
ajbmeb-1036	21	68	the	the	DET
ajbmeb-1036	21	69	group	group	NOUN
ajbmeb-1036	21	70	of	of	ADP
ajbmeb-1036	21	71	operations	operation	NOUN
ajbmeb-1036	21	72	or	or	CCONJ
ajbmeb-1036	21	73	disclosure	disclosure	NOUN
ajbmeb-1036	21	74	of	of	ADP
ajbmeb-1036	21	75	the	the	DET
ajbmeb-1036	21	76	financial	financial	ADJ
ajbmeb-1036	21	77	statements	statement	NOUN
ajbmeb-1036	21	78	before	before	ADP
ajbmeb-1036	21	79	concluding	conclude	VERB
ajbmeb-1036	21	80	that	that	SCONJ
ajbmeb-1036	21	81	the	the	DET
ajbmeb-1036	21	82	appropriate	appropriate	ADJ
ajbmeb-1036	21	83	disclosure	disclosure	NOUN
ajbmeb-1036	21	84	has	have	AUX
ajbmeb-1036	21	85	been	be	AUX
ajbmeb-1036	21	86	deviate	deviate	ADJ
ajbmeb-1036	21	87	in	in	ADP
ajbmeb-1036	21	88	a	a	DET
ajbmeb-1036	21	89	manner	manner	NOUN
ajbmeb-1036	21	90	of	of	ADP
ajbmeb-1036	21	91	materiality	materiality	NOUN
ajbmeb-1036	21	92	.	.	PUNCT
ajbmeb-1036	22	1	materiality	materiality	NOUN
ajbmeb-1036	22	2	at	at	ADP
ajbmeb-1036	22	3	this	this	DET
ajbmeb-1036	22	4	level	level	NOUN
ajbmeb-1036	22	5	determines	determine	VERB
ajbmeb-1036	22	6	the	the	DET
ajbmeb-1036	22	7	nature	nature	NOUN
ajbmeb-1036	22	8	,	,	PUNCT
ajbmeb-1036	22	9	timing	timing	NOUN
ajbmeb-1036	22	10	and	and	CCONJ
ajbmeb-1036	22	11	scope	scope	NOUN
ajbmeb-1036	22	12	of	of	ADP
ajbmeb-1036	22	13	the	the	DET
ajbmeb-1036	22	14	audit	audit	NOUN
ajbmeb-1036	22	15	procedures	procedure	NOUN
ajbmeb-1036	22	16	to	to	PART
ajbmeb-1036	22	17	be	be	AUX
ajbmeb-1036	22	18	performed	perform	VERB
ajbmeb-1036	22	19	in	in	ADP
ajbmeb-1036	22	20	connection	connection	NOUN
ajbmeb-1036	22	21	with	with	ADP
ajbmeb-1036	22	22	the	the	DET
ajbmeb-1036	22	23	operations	operation	NOUN
ajbmeb-1036	22	24	group	group	NOUN
ajbmeb-1036	22	25	or	or	CCONJ
ajbmeb-1036	22	26	the	the	DET
ajbmeb-1036	22	27	disclosure	disclosure	NOUN
ajbmeb-1036	22	28	of	of	ADP
ajbmeb-1036	22	29	the	the	DET
ajbmeb-1036	22	30	financial	financial	ADJ
ajbmeb-1036	22	31	statements	statement	NOUN
ajbmeb-1036	22	32	,	,	PUNCT
ajbmeb-1036	22	33	(	(	PUNCT
ajbmeb-1036	22	34	david	david	PROPN
ajbmeb-1036	22	35	,	,	PUNCT
ajbmeb-1036	22	36	&	&	CCONJ
ajbmeb-1036	22	37	abeysekera	abeysekera	NOUN
ajbmeb-1036	22	38	,	,	PUNCT
ajbmeb-1036	22	39	2021	2021	NUM
ajbmeb-1036	22	40	)	)	PUNCT
ajbmeb-1036	22	41	third	third	ADV
ajbmeb-1036	22	42	:	:	PUNCT
ajbmeb-1036	22	43	the	the	DET
ajbmeb-1036	22	44	concept	concept	NOUN
ajbmeb-1036	22	45	of	of	ADP
ajbmeb-1036	22	46	material	material	ADJ
ajbmeb-1036	22	47	misstatements	misstatement	NOUN
ajbmeb-1036	22	48	in	in	ADP
ajbmeb-1036	22	49	the	the	DET
ajbmeb-1036	22	50	financial	financial	ADJ
ajbmeb-1036	22	51	statements	statement	NOUN
ajbmeb-1036	22	52	:	:	PUNCT
ajbmeb-1036	22	53	significant	significant	ADJ
ajbmeb-1036	22	54	misrepresentations	misrepresentation	NOUN
ajbmeb-1036	22	55	in	in	ADP
ajbmeb-1036	22	56	the	the	DET
ajbmeb-1036	22	57	financial	financial	ADJ
ajbmeb-1036	22	58	statements	statement	NOUN
ajbmeb-1036	22	59	result	result	VERB
ajbmeb-1036	22	60	from	from	ADP
ajbmeb-1036	22	61	deliberate	deliberate	ADJ
ajbmeb-1036	22	62	operations	operation	NOUN
ajbmeb-1036	22	63	aimed	aim	VERB
ajbmeb-1036	22	64	at	at	ADP
ajbmeb-1036	22	65	deceiving	deceive	VERB
ajbmeb-1036	22	66	the	the	DET
ajbmeb-1036	22	67	users	user	NOUN
ajbmeb-1036	22	68	of	of	ADP
ajbmeb-1036	22	69	the	the	DET
ajbmeb-1036	22	70	financial	financial	ADJ
ajbmeb-1036	22	71	statements	statement	NOUN
ajbmeb-1036	22	72	by	by	ADP
ajbmeb-1036	22	73	manipulating	manipulate	VERB
ajbmeb-1036	22	74	the	the	DET
ajbmeb-1036	22	75	financial	financial	ADJ
ajbmeb-1036	22	76	statements	statement	NOUN
ajbmeb-1036	22	77	in	in	ADP
ajbmeb-1036	22	78	a	a	DET
ajbmeb-1036	22	79	way	way	NOUN
ajbmeb-1036	22	80	that	that	PRON
ajbmeb-1036	22	81	achieves	achieve	VERB
ajbmeb-1036	22	82	a	a	DET
ajbmeb-1036	22	83	certain	certain	ADJ
ajbmeb-1036	22	84	result	result	NOUN
ajbmeb-1036	22	85	.	.	PUNCT
ajbmeb-1036	23	1	usually	usually	ADV
ajbmeb-1036	23	2	,	,	PUNCT
ajbmeb-1036	23	3	the	the	DET
ajbmeb-1036	23	4	administration	administration	NOUN
ajbmeb-1036	23	5	chooses	choose	VERB
ajbmeb-1036	23	6	accounting	accounting	NOUN
ajbmeb-1036	23	7	methods	method	NOUN
ajbmeb-1036	23	8	that	that	PRON
ajbmeb-1036	23	9	lead	lead	VERB
ajbmeb-1036	23	10	to	to	ADP
ajbmeb-1036	23	11	increasing	increase	VERB
ajbmeb-1036	23	12	assets	asset	NOUN
ajbmeb-1036	23	13	,	,	PUNCT
ajbmeb-1036	23	14	reducing	reduce	VERB
ajbmeb-1036	23	15	crises	crisis	NOUN
ajbmeb-1036	23	16	,	,	PUNCT
ajbmeb-1036	23	17	increasing	increase	VERB
ajbmeb-1036	23	18	revenues	revenue	NOUN
ajbmeb-1036	23	19	,	,	PUNCT
ajbmeb-1036	23	20	and	and	CCONJ
ajbmeb-1036	23	21	reducing	reduce	VERB
ajbmeb-1036	23	22	expenses	expense	NOUN
ajbmeb-1036	23	23	,	,	PUNCT
ajbmeb-1036	23	24	which	which	PRON
ajbmeb-1036	23	25	helps	help	VERB
ajbmeb-1036	23	26	to	to	PART
ajbmeb-1036	23	27	transfer	transfer	VERB
ajbmeb-1036	23	28	profits	profit	NOUN
ajbmeb-1036	23	29	from	from	ADP
ajbmeb-1036	23	30	the	the	DET
ajbmeb-1036	23	31	coming	come	VERB
ajbmeb-1036	23	32	periods	period	NOUN
ajbmeb-1036	23	33	to	to	ADP
ajbmeb-1036	23	34	the	the	DET
ajbmeb-1036	23	35	current	current	ADJ
ajbmeb-1036	23	36	period	period	NOUN
ajbmeb-1036	23	37	.	.	PUNCT
ajbmeb-1036	24	1	this	this	DET
ajbmeb-1036	24	2	distortion	distortion	NOUN
ajbmeb-1036	24	3	is	be	AUX
ajbmeb-1036	24	4	considered	consider	VERB
ajbmeb-1036	24	5	one	one	NUM
ajbmeb-1036	24	6	of	of	ADP
ajbmeb-1036	24	7	the	the	DET
ajbmeb-1036	24	8	difficult	difficult	ADJ
ajbmeb-1036	24	9	and	and	CCONJ
ajbmeb-1036	24	10	dangerous	dangerous	ADJ
ajbmeb-1036	24	11	matters	matter	NOUN
ajbmeb-1036	24	12	,	,	PUNCT
ajbmeb-1036	24	13	and	and	CCONJ
ajbmeb-1036	24	14	the	the	DET
ajbmeb-1036	24	15	external	external	ADJ
ajbmeb-1036	24	16	auditor	auditor	NOUN
ajbmeb-1036	24	17	must	must	AUX
ajbmeb-1036	24	18	exert	exert	VERB
ajbmeb-1036	24	19	the	the	DET
ajbmeb-1036	24	20	necessary	necessary	ADJ
ajbmeb-1036	24	21	professional	professional	ADJ
ajbmeb-1036	24	22	care	care	NOUN
ajbmeb-1036	24	23	to	to	PART
ajbmeb-1036	24	24	detect	detect	VERB
ajbmeb-1036	24	25	this	this	DET
ajbmeb-1036	24	26	material	material	ADJ
ajbmeb-1036	24	27	misrepresentation	misrepresentation	NOUN
ajbmeb-1036	24	28	.	.	PUNCT
ajbmeb-1036	25	1	therefore	therefore	ADV
ajbmeb-1036	25	2	,	,	PUNCT
ajbmeb-1036	25	3	there	there	PRON
ajbmeb-1036	25	4	are	be	VERB
ajbmeb-1036	25	5	two	two	NUM
ajbmeb-1036	25	6	types	type	NOUN
ajbmeb-1036	25	7	of	of	ADP
ajbmeb-1036	25	8	distorted	distorted	ADJ
ajbmeb-1036	25	9	financial	financial	ADJ
ajbmeb-1036	25	10	statements	statement	NOUN
ajbmeb-1036	25	11	,	,	PUNCT
ajbmeb-1036	25	12	which	which	PRON
ajbmeb-1036	25	13	the	the	DET
ajbmeb-1036	25	14	external	external	ADJ
ajbmeb-1036	25	15	auditor	auditor	NOUN
ajbmeb-1036	25	16	should	should	AUX
ajbmeb-1036	25	17	take	take	VERB
ajbmeb-1036	25	18	into	into	ADP
ajbmeb-1036	25	19	consideration	consideration	NOUN
ajbmeb-1036	25	20	when	when	SCONJ
ajbmeb-1036	25	21	auditing	audit	VERB
ajbmeb-1036	25	22	the	the	DET
ajbmeb-1036	25	23	financial	financial	ADJ
ajbmeb-1036	25	24	statements	statement	NOUN
ajbmeb-1036	25	25	,	,	PUNCT
ajbmeb-1036	25	26	namely	namely	ADV
ajbmeb-1036	25	27	:	:	PUNCT
ajbmeb-1036	25	28	(	(	PUNCT
ajbmeb-1036	25	29	amiram	amiram	PROPN
ajbmeb-1036	25	30	.	.	PROPN
ajbmeb-1036	25	31	,	,	PUNCT
ajbmeb-1036	25	32	&	&	CCONJ
ajbmeb-1036	25	33	rouen	rouen	PROPN
ajbmeb-1036	25	34	,	,	PUNCT
ajbmeb-1036	25	35	.	.	PUNCT
ajbmeb-1036	25	36	2015	2015	NUM
ajbmeb-1036	25	37	)	)	PUNCT
ajbmeb-1036	25	38	.	.	PUNCT
ajbmeb-1036	26	1	*	*	PUNCT
ajbmeb-1036	26	2	financial	financial	ADJ
ajbmeb-1036	26	3	data	datum	NOUN
ajbmeb-1036	26	4	resulting	result	VERB
ajbmeb-1036	26	5	from	from	ADP
ajbmeb-1036	26	6	misrepresentation	misrepresentation	NOUN
ajbmeb-1036	26	7	and	and	CCONJ
ajbmeb-1036	26	8	manipulation	manipulation	NOUN
ajbmeb-1036	26	9	by	by	ADP
ajbmeb-1036	26	10	the	the	DET
ajbmeb-1036	26	11	economic	economic	ADJ
ajbmeb-1036	26	12	entity	entity	NOUN
ajbmeb-1036	26	13	management	management	NOUN
ajbmeb-1036	26	14	.	.	PUNCT
ajbmeb-1036	27	1	*	*	PUNCT
ajbmeb-1036	27	2	distorted	distort	VERB
ajbmeb-1036	27	3	financial	financial	ADJ
ajbmeb-1036	27	4	statements	statement	NOUN
ajbmeb-1036	27	5	arising	arise	VERB
ajbmeb-1036	27	6	from	from	ADP
ajbmeb-1036	27	7	misappropriation	misappropriation	NOUN
ajbmeb-1036	27	8	of	of	ADP
ajbmeb-1036	27	9	monetary	monetary	ADJ
ajbmeb-1036	27	10	and	and	CCONJ
ajbmeb-1036	27	11	fixed	fix	VERB
ajbmeb-1036	27	12	assets	asset	NOUN
ajbmeb-1036	27	13	by	by	ADP
ajbmeb-1036	27	14	workers	worker	NOUN
ajbmeb-1036	27	15	in	in	ADP
ajbmeb-1036	27	16	the	the	DET
ajbmeb-1036	27	17	economic	economic	ADJ
ajbmeb-1036	27	18	entity	entity	NOUN
ajbmeb-1036	27	19	.	.	PUNCT
ajbmeb-1036	28	1	fourth	fourth	ADJ
ajbmeb-1036	28	2	:	:	PUNCT
ajbmeb-1036	28	3	reasons	reason	NOUN
ajbmeb-1036	28	4	for	for	ADP
ajbmeb-1036	28	5	material	material	ADJ
ajbmeb-1036	28	6	misstatements	misstatement	NOUN
ajbmeb-1036	28	7	in	in	ADP
ajbmeb-1036	28	8	the	the	DET
ajbmeb-1036	28	9	financial	financial	ADJ
ajbmeb-1036	28	10	statements	statement	NOUN
ajbmeb-1036	28	11	among	among	ADP
ajbmeb-1036	28	12	the	the	DET
ajbmeb-1036	28	13	most	most	ADV
ajbmeb-1036	28	14	important	important	ADJ
ajbmeb-1036	28	15	reasons	reason	NOUN
ajbmeb-1036	28	16	for	for	ADP
ajbmeb-1036	28	17	material	material	NOUN
ajbmeb-1036	28	18	misrepresentations	misrepresentation	NOUN
ajbmeb-1036	28	19	in	in	ADP
ajbmeb-1036	28	20	the	the	DET
ajbmeb-1036	28	21	financial	financial	ADJ
ajbmeb-1036	28	22	statements	statement	NOUN
ajbmeb-1036	28	23	are	be	AUX
ajbmeb-1036	28	24	:	:	PUNCT
ajbmeb-1036	28	25	(	(	PUNCT
ajbmeb-1036	28	26	persons	person	NOUN
ajbmeb-1036	28	27	,	,	PUNCT
ajbmeb-1036	28	28	1995	1995	NUM
ajbmeb-1036	28	29	)	)	PUNCT
ajbmeb-1036	28	30	,	,	PUNCT
ajbmeb-1036	28	31	(	(	PUNCT
ajbmeb-1036	28	32	bunget	bunget	NOUN
ajbmeb-1036	28	33	,	,	PUNCT
ajbmeb-1036	28	34	&	&	CCONJ
ajbmeb-1036	28	35	dumitrescu	dumitrescu	PROPN
ajbmeb-1036	28	36	,	,	PUNCT
ajbmeb-1036	28	37	2009	2009	NUM
ajbmeb-1036	28	38	)	)	PUNCT
ajbmeb-1036	28	39	.	.	PUNCT
ajbmeb-1036	29	1	*	*	PUNCT
ajbmeb-1036	29	2	income	income	NOUN
ajbmeb-1036	29	3	smoothing	smoothing	NOUN
ajbmeb-1036	29	4	:	:	PUNCT
ajbmeb-1036	29	5	the	the	DET
ajbmeb-1036	29	6	management	management	NOUN
ajbmeb-1036	29	7	of	of	ADP
ajbmeb-1036	29	8	some	some	DET
ajbmeb-1036	29	9	economic	economic	ADJ
ajbmeb-1036	29	10	entities	entity	NOUN
ajbmeb-1036	29	11	,	,	PUNCT
ajbmeb-1036	29	12	in	in	ADP
ajbmeb-1036	29	13	their	their	PRON
ajbmeb-1036	29	14	financial	financial	ADJ
ajbmeb-1036	29	15	statements	statement	NOUN
ajbmeb-1036	29	16	and	and	CCONJ
ajbmeb-1036	29	17	reports	report	NOUN
ajbmeb-1036	29	18	,	,	PUNCT
ajbmeb-1036	29	19	goes	go	VERB
ajbmeb-1036	29	20	with	with	ADP
ajbmeb-1036	29	21	a	a	DET
ajbmeb-1036	29	22	steady	steady	ADJ
ajbmeb-1036	29	23	stream	stream	NOUN
ajbmeb-1036	29	24	of	of	ADP
ajbmeb-1036	29	25	growth	growth	NOUN
ajbmeb-1036	29	26	in	in	ADP
ajbmeb-1036	29	27	profits	profit	NOUN
ajbmeb-1036	29	28	instead	instead	ADV
ajbmeb-1036	29	29	of	of	ADP
ajbmeb-1036	29	30	showing	show	VERB
ajbmeb-1036	29	31	fluctuating	fluctuate	VERB
ajbmeb-1036	29	32	profits	profit	NOUN
ajbmeb-1036	29	33	from	from	ADP
ajbmeb-1036	29	34	a	a	DET
ajbmeb-1036	29	35	series	series	NOUN
ajbmeb-1036	29	36	of	of	ADP
ajbmeb-1036	29	37	big	big	ADJ
ajbmeb-1036	29	38	rises	rise	NOUN
ajbmeb-1036	29	39	and	and	CCONJ
ajbmeb-1036	29	40	falls	fall	VERB
ajbmeb-1036	29	41	for	for	ADP
ajbmeb-1036	29	42	the	the	DET
ajbmeb-1036	29	43	sake	sake	NOUN
ajbmeb-1036	29	44	of	of	ADP
ajbmeb-1036	29	45	the	the	DET
ajbmeb-1036	29	46	illusions	illusion	NOUN
ajbmeb-1036	29	47	of	of	ADP
ajbmeb-1036	29	48	investors	investor	NOUN
ajbmeb-1036	29	49	and	and	CCONJ
ajbmeb-1036	29	50	creditors	creditor	NOUN
ajbmeb-1036	29	51	.	.	PUNCT
ajbmeb-1036	30	1	american	american	ADJ
ajbmeb-1036	30	2	journal	journal	PROPN
ajbmeb-1036	30	3	of	of	ADP
ajbmeb-1036	30	4	business	business	NOUN
ajbmeb-1036	30	5	management	management	NOUN
ajbmeb-1036	30	6	,	,	PUNCT
ajbmeb-1036	30	7	economics	economic	NOUN
ajbmeb-1036	30	8	and	and	CCONJ
ajbmeb-1036	30	9	banking	banking	NOUN
ajbmeb-1036	30	10	volume	volume	NOUN
ajbmeb-1036	30	11	14	14	NUM
ajbmeb-1036	30	12	july	july	PROPN
ajbmeb-1036	30	13	,	,	PUNCT
ajbmeb-1036	30	14	2023	2023	NUM
ajbmeb-1036	30	15	p	p	NOUN
ajbmeb-1036	30	16	a	a	DET
ajbmeb-1036	30	17	g	g	NOUN
ajbmeb-1036	30	18	e	e	NOUN
ajbmeb-1036	30	19	|	|	ADV
ajbmeb-1036	30	20	4	4	NUM
ajbmeb-1036	30	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1036	30	22	*	*	PUNCT
ajbmeb-1036	30	23	tax	tax	NOUN
ajbmeb-1036	30	24	manipulation	manipulation	NOUN
ajbmeb-1036	30	25	:	:	PUNCT
ajbmeb-1036	30	26	the	the	DET
ajbmeb-1036	30	27	administration	administration	NOUN
ajbmeb-1036	30	28	of	of	ADP
ajbmeb-1036	30	29	some	some	DET
ajbmeb-1036	30	30	economic	economic	ADJ
ajbmeb-1036	30	31	entities	entity	NOUN
ajbmeb-1036	30	32	goes	go	VERB
ajbmeb-1036	30	33	in	in	ADP
ajbmeb-1036	30	34	their	their	PRON
ajbmeb-1036	30	35	financial	financial	ADJ
ajbmeb-1036	30	36	statements	statement	NOUN
ajbmeb-1036	30	37	and	and	CCONJ
ajbmeb-1036	30	38	reports	report	NOUN
ajbmeb-1036	30	39	to	to	PART
ajbmeb-1036	30	40	reduce	reduce	VERB
ajbmeb-1036	30	41	profits	profit	NOUN
ajbmeb-1036	30	42	and	and	CCONJ
ajbmeb-1036	30	43	revenues	revenue	NOUN
ajbmeb-1036	30	44	and	and	CCONJ
ajbmeb-1036	30	45	increase	increase	VERB
ajbmeb-1036	30	46	expenses	expense	NOUN
ajbmeb-1036	30	47	by	by	ADP
ajbmeb-1036	30	48	reducing	reduce	VERB
ajbmeb-1036	30	49	the	the	DET
ajbmeb-1036	30	50	margins	margin	NOUN
ajbmeb-1036	30	51	of	of	ADP
ajbmeb-1036	30	52	tax	tax	NOUN
ajbmeb-1036	30	53	withholding	withholding	NOUN
ajbmeb-1036	30	54	resulting	result	VERB
ajbmeb-1036	30	55	from	from	ADP
ajbmeb-1036	30	56	them	they	PRON
ajbmeb-1036	30	57	.	.	PUNCT
ajbmeb-1036	31	1	*	*	PUNCT
ajbmeb-1036	31	2	inflating	inflate	VERB
ajbmeb-1036	31	3	the	the	DET
ajbmeb-1036	31	4	management	management	NOUN
ajbmeb-1036	31	5	bonus	bonus	NOUN
ajbmeb-1036	31	6	:	:	PUNCT
ajbmeb-1036	31	7	the	the	DET
ajbmeb-1036	31	8	management	management	NOUN
ajbmeb-1036	31	9	of	of	ADP
ajbmeb-1036	31	10	some	some	DET
ajbmeb-1036	31	11	economic	economic	ADJ
ajbmeb-1036	31	12	entities	entity	NOUN
ajbmeb-1036	31	13	goes	go	VERB
ajbmeb-1036	31	14	to	to	PART
ajbmeb-1036	31	15	link	link	VERB
ajbmeb-1036	31	16	their	their	PRON
ajbmeb-1036	31	17	bonuses	bonus	NOUN
ajbmeb-1036	31	18	to	to	ADP
ajbmeb-1036	31	19	profits	profit	NOUN
ajbmeb-1036	31	20	and	and	CCONJ
ajbmeb-1036	31	21	circumvention	circumvention	NOUN
ajbmeb-1036	31	22	contractual	contractual	ADJ
ajbmeb-1036	31	23	rights	right	NOUN
ajbmeb-1036	31	24	and	and	CCONJ
ajbmeb-1036	31	25	obligations	obligation	NOUN
ajbmeb-1036	31	26	in	in	ADP
ajbmeb-1036	31	27	order	order	NOUN
ajbmeb-1036	31	28	to	to	PART
ajbmeb-1036	31	29	inflate	inflate	VERB
ajbmeb-1036	31	30	their	their	PRON
ajbmeb-1036	31	31	bonuses	bonus	NOUN
ajbmeb-1036	31	32	.	.	PUNCT
ajbmeb-1036	32	1	*	*	PUNCT
ajbmeb-1036	32	2	escaping	escape	VERB
ajbmeb-1036	32	3	from	from	ADP
ajbmeb-1036	32	4	government	government	NOUN
ajbmeb-1036	32	5	laws	law	NOUN
ajbmeb-1036	32	6	and	and	CCONJ
ajbmeb-1036	32	7	regulations	regulation	NOUN
ajbmeb-1036	32	8	:	:	PUNCT
ajbmeb-1036	32	9	by	by	ADP
ajbmeb-1036	32	10	choosing	choose	VERB
ajbmeb-1036	32	11	accounting	accounting	NOUN
ajbmeb-1036	32	12	methods	method	NOUN
ajbmeb-1036	32	13	that	that	PRON
ajbmeb-1036	32	14	contribute	contribute	VERB
ajbmeb-1036	32	15	to	to	ADP
ajbmeb-1036	32	16	reducing	reduce	VERB
ajbmeb-1036	32	17	their	their	PRON
ajbmeb-1036	32	18	decided	decide	VERB
ajbmeb-1036	32	19	profits	profit	NOUN
ajbmeb-1036	32	20	in	in	ADP
ajbmeb-1036	32	21	order	order	NOUN
ajbmeb-1036	32	22	to	to	PART
ajbmeb-1036	32	23	escape	escape	VERB
ajbmeb-1036	32	24	from	from	ADP
ajbmeb-1036	32	25	the	the	DET
ajbmeb-1036	32	26	social	social	ADJ
ajbmeb-1036	32	27	burdens	burden	NOUN
ajbmeb-1036	32	28	imposed	impose	VERB
ajbmeb-1036	32	29	by	by	ADP
ajbmeb-1036	32	30	government	government	NOUN
ajbmeb-1036	32	31	regulations	regulation	NOUN
ajbmeb-1036	32	32	.	.	PUNCT
ajbmeb-1036	33	1	*	*	PUNCT
ajbmeb-1036	33	2	earnings	earning	NOUN
ajbmeb-1036	33	3	management	management	NOUN
ajbmeb-1036	33	4	:	:	PUNCT
ajbmeb-1036	33	5	it	it	PRON
ajbmeb-1036	33	6	is	be	AUX
ajbmeb-1036	33	7	a	a	DET
ajbmeb-1036	33	8	method	method	NOUN
ajbmeb-1036	33	9	of	of	ADP
ajbmeb-1036	33	10	manipulating	manipulate	VERB
ajbmeb-1036	33	11	the	the	DET
ajbmeb-1036	33	12	accounts	account	NOUN
ajbmeb-1036	33	13	practiced	practice	VERB
ajbmeb-1036	33	14	to	to	PART
ajbmeb-1036	33	15	hide	hide	VERB
ajbmeb-1036	33	16	the	the	DET
ajbmeb-1036	33	17	actual	actual	ADJ
ajbmeb-1036	33	18	performance	performance	NOUN
ajbmeb-1036	33	19	of	of	ADP
ajbmeb-1036	33	20	the	the	DET
ajbmeb-1036	33	21	economic	economic	ADJ
ajbmeb-1036	33	22	entity	entity	NOUN
ajbmeb-1036	33	23	for	for	ADP
ajbmeb-1036	33	24	the	the	DET
ajbmeb-1036	33	25	purpose	purpose	NOUN
ajbmeb-1036	33	26	of	of	ADP
ajbmeb-1036	33	27	achieving	achieve	VERB
ajbmeb-1036	33	28	beneficial	beneficial	ADJ
ajbmeb-1036	33	29	results	result	NOUN
ajbmeb-1036	33	30	for	for	ADP
ajbmeb-1036	33	31	the	the	DET
ajbmeb-1036	33	32	economic	economic	ADJ
ajbmeb-1036	33	33	entity	entity	NOUN
ajbmeb-1036	33	34	or	or	CCONJ
ajbmeb-1036	33	35	some	some	PRON
ajbmeb-1036	33	36	of	of	ADP
ajbmeb-1036	33	37	its	its	PRON
ajbmeb-1036	33	38	employees	employee	NOUN
ajbmeb-1036	33	39	.	.	PUNCT
ajbmeb-1036	34	1	it	it	PRON
ajbmeb-1036	34	2	is	be	AUX
ajbmeb-1036	34	3	also	also	ADV
ajbmeb-1036	34	4	known	know	VERB
ajbmeb-1036	34	5	as	as	ADP
ajbmeb-1036	34	6	:	:	PUNCT
ajbmeb-1036	34	7	it	it	PRON
ajbmeb-1036	34	8	is	be	AUX
ajbmeb-1036	34	9	a	a	DET
ajbmeb-1036	34	10	proposed	propose	VERB
ajbmeb-1036	34	11	innovation	innovation	NOUN
ajbmeb-1036	34	12	in	in	ADP
ajbmeb-1036	34	13	the	the	DET
ajbmeb-1036	34	14	preparation	preparation	NOUN
ajbmeb-1036	34	15	of	of	ADP
ajbmeb-1036	34	16	the	the	DET
ajbmeb-1036	34	17	financial	financial	ADJ
ajbmeb-1036	34	18	report	report	NOUN
ajbmeb-1036	34	19	with	with	ADP
ajbmeb-1036	34	20	the	the	DET
ajbmeb-1036	34	21	intention	intention	NOUN
ajbmeb-1036	34	22	of	of	ADP
ajbmeb-1036	34	23	obtaining	obtain	VERB
ajbmeb-1036	34	24	special	special	ADJ
ajbmeb-1036	34	25	benefits	benefit	NOUN
ajbmeb-1036	34	26	.	.	PUNCT
ajbmeb-1036	35	1	it	it	PRON
ajbmeb-1036	35	2	is	be	AUX
ajbmeb-1036	35	3	also	also	ADV
ajbmeb-1036	35	4	defined	define	VERB
ajbmeb-1036	35	5	as	as	ADP
ajbmeb-1036	35	6	:	:	PUNCT
ajbmeb-1036	35	7	“	"	PUNCT
ajbmeb-1036	35	8	changing	change	VERB
ajbmeb-1036	35	9	the	the	DET
ajbmeb-1036	35	10	declared	declare	VERB
ajbmeb-1036	35	11	economic	economic	ADJ
ajbmeb-1036	35	12	performance	performance	NOUN
ajbmeb-1036	35	13	of	of	ADP
ajbmeb-1036	35	14	the	the	DET
ajbmeb-1036	35	15	economic	economic	ADJ
ajbmeb-1036	35	16	entity	entity	NOUN
ajbmeb-1036	35	17	by	by	ADP
ajbmeb-1036	35	18	the	the	DET
ajbmeb-1036	35	19	administration	administration	NOUN
ajbmeb-1036	35	20	,	,	PUNCT
ajbmeb-1036	35	21	either	either	CCONJ
ajbmeb-1036	35	22	to	to	PART
ajbmeb-1036	35	23	mislead	mislead	VERB
ajbmeb-1036	35	24	shareholders	shareholder	NOUN
ajbmeb-1036	35	25	or	or	CCONJ
ajbmeb-1036	35	26	to	to	PART
ajbmeb-1036	35	27	influence	influence	VERB
ajbmeb-1036	35	28	contractual	contractual	ADJ
ajbmeb-1036	35	29	results	result	NOUN
ajbmeb-1036	35	30	"	"	PUNCT
ajbmeb-1036	35	31	.	.	PUNCT
ajbmeb-1036	36	1	fifth	fifth	ADJ
ajbmeb-1036	36	2	:	:	PUNCT
ajbmeb-1036	36	3	the	the	DET
ajbmeb-1036	36	4	procedures	procedure	NOUN
ajbmeb-1036	36	5	of	of	ADP
ajbmeb-1036	36	6	the	the	DET
ajbmeb-1036	36	7	external	external	ADJ
ajbmeb-1036	36	8	auditor	auditor	NOUN
ajbmeb-1036	36	9	in	in	ADP
ajbmeb-1036	36	10	accordance	accordance	NOUN
ajbmeb-1036	36	11	with	with	ADP
ajbmeb-1036	36	12	the	the	DET
ajbmeb-1036	36	13	international	international	ADJ
ajbmeb-1036	36	14	auditing	auditing	NOUN
ajbmeb-1036	36	15	standard	standard	NOUN
ajbmeb-1036	36	16	(	(	PUNCT
ajbmeb-1036	36	17	320	320	NUM
ajbmeb-1036	36	18	,	,	PUNCT
ajbmeb-1036	36	19	330	330	NUM
ajbmeb-1036	36	20	)	)	PUNCT
ajbmeb-1036	36	21	in	in	ADP
ajbmeb-1036	36	22	order	order	NOUN
ajbmeb-1036	36	23	for	for	SCONJ
ajbmeb-1036	36	24	the	the	DET
ajbmeb-1036	36	25	external	external	ADJ
ajbmeb-1036	36	26	auditor	auditor	NOUN
ajbmeb-1036	36	27	to	to	PART
ajbmeb-1036	36	28	be	be	AUX
ajbmeb-1036	36	29	able	able	ADJ
ajbmeb-1036	36	30	to	to	PART
ajbmeb-1036	36	31	express	express	VERB
ajbmeb-1036	36	32	his	his	PRON
ajbmeb-1036	36	33	opinion	opinion	NOUN
ajbmeb-1036	36	34	on	on	ADP
ajbmeb-1036	36	35	the	the	DET
ajbmeb-1036	36	36	financial	financial	ADJ
ajbmeb-1036	36	37	statements	statement	NOUN
ajbmeb-1036	36	38	,	,	PUNCT
ajbmeb-1036	36	39	he	he	PRON
ajbmeb-1036	36	40	designs	design	VERB
ajbmeb-1036	36	41	audit	audit	NOUN
ajbmeb-1036	36	42	procedures	procedure	NOUN
ajbmeb-1036	36	43	that	that	PRON
ajbmeb-1036	36	44	help	help	VERB
ajbmeb-1036	36	45	him	he	PRON
ajbmeb-1036	36	46	to	to	PART
ajbmeb-1036	36	47	have	have	VERB
ajbmeb-1036	36	48	reasonable	reasonable	ADJ
ajbmeb-1036	36	49	conviction	conviction	NOUN
ajbmeb-1036	36	50	that	that	SCONJ
ajbmeb-1036	36	51	the	the	DET
ajbmeb-1036	36	52	financial	financial	ADJ
ajbmeb-1036	36	53	statements	statement	NOUN
ajbmeb-1036	36	54	in	in	ADP
ajbmeb-1036	36	55	general	general	ADJ
ajbmeb-1036	36	56	have	have	AUX
ajbmeb-1036	36	57	been	be	AUX
ajbmeb-1036	36	58	prepared	prepare	VERB
ajbmeb-1036	36	59	correctly	correctly	ADV
ajbmeb-1036	36	60	and	and	CCONJ
ajbmeb-1036	36	61	honestly	honestly	ADV
ajbmeb-1036	36	62	.	.	PUNCT
ajbmeb-1036	37	1	among	among	ADP
ajbmeb-1036	37	2	the	the	DET
ajbmeb-1036	37	3	most	most	ADV
ajbmeb-1036	37	4	important	important	ADJ
ajbmeb-1036	37	5	audit	audit	NOUN
ajbmeb-1036	37	6	procedures	procedure	NOUN
ajbmeb-1036	37	7	in	in	ADP
ajbmeb-1036	37	8	accordance	accordance	NOUN
ajbmeb-1036	37	9	with	with	ADP
ajbmeb-1036	37	10	international	international	ADJ
ajbmeb-1036	37	11	auditing	auditing	NOUN
ajbmeb-1036	37	12	standards	standard	NOUN
ajbmeb-1036	37	13	(	(	PUNCT
ajbmeb-1036	37	14	320	320	NUM
ajbmeb-1036	37	15	,	,	PUNCT
ajbmeb-1036	37	16	330	330	NUM
ajbmeb-1036	37	17	)	)	PUNCT
ajbmeb-1036	37	18	are	be	AUX
ajbmeb-1036	37	19	the	the	DET
ajbmeb-1036	37	20	following	follow	VERB
ajbmeb-1036	37	21	:	:	PUNCT
ajbmeb-1036	37	22	(	(	PUNCT
ajbmeb-1036	37	23	abbas	abbas	PROPN
ajbmeb-1036	37	24	,	,	PUNCT
ajbmeb-1036	37	25	&	&	CCONJ
ajbmeb-1036	37	26	abd	abd	PROPN
ajbmeb-1036	37	27	,	,	PUNCT
ajbmeb-1036	37	28	2020	2020	NUM
ajbmeb-1036	37	29	)	)	PUNCT
ajbmeb-1036	37	30	.	.	PUNCT
ajbmeb-1036	38	1	*	*	PUNCT
ajbmeb-1036	38	2	examining	examine	VERB
ajbmeb-1036	38	3	the	the	DET
ajbmeb-1036	38	4	internal	internal	ADJ
ajbmeb-1036	38	5	control	control	NOUN
ajbmeb-1036	38	6	system	system	NOUN
ajbmeb-1036	38	7	in	in	ADP
ajbmeb-1036	38	8	the	the	DET
ajbmeb-1036	38	9	economic	economic	ADJ
ajbmeb-1036	38	10	entity	entity	NOUN
ajbmeb-1036	38	11	,	,	PUNCT
ajbmeb-1036	38	12	to	to	PART
ajbmeb-1036	38	13	ensure	ensure	VERB
ajbmeb-1036	38	14	that	that	SCONJ
ajbmeb-1036	38	15	it	it	PRON
ajbmeb-1036	38	16	is	be	AUX
ajbmeb-1036	38	17	designed	design	VERB
ajbmeb-1036	38	18	in	in	ADP
ajbmeb-1036	38	19	an	an	DET
ajbmeb-1036	38	20	effective	effective	ADJ
ajbmeb-1036	38	21	manner	manner	NOUN
ajbmeb-1036	38	22	for	for	ADP
ajbmeb-1036	38	23	the	the	DET
ajbmeb-1036	38	24	purpose	purpose	NOUN
ajbmeb-1036	38	25	of	of	ADP
ajbmeb-1036	38	26	preventing	prevent	VERB
ajbmeb-1036	38	27	,	,	PUNCT
ajbmeb-1036	38	28	detecting	detect	VERB
ajbmeb-1036	38	29	and	and	CCONJ
ajbmeb-1036	38	30	correcting	correct	VERB
ajbmeb-1036	38	31	material	material	NOUN
ajbmeb-1036	38	32	misstatements	misstatement	NOUN
ajbmeb-1036	38	33	in	in	ADP
ajbmeb-1036	38	34	the	the	DET
ajbmeb-1036	38	35	financial	financial	ADJ
ajbmeb-1036	38	36	statements	statement	NOUN
ajbmeb-1036	38	37	.	.	PUNCT
ajbmeb-1036	39	1	*	*	PUNCT
ajbmeb-1036	39	2	after	after	ADP
ajbmeb-1036	39	3	examining	examine	VERB
ajbmeb-1036	39	4	the	the	DET
ajbmeb-1036	39	5	internal	internal	ADJ
ajbmeb-1036	39	6	control	control	NOUN
ajbmeb-1036	39	7	system	system	NOUN
ajbmeb-1036	39	8	,	,	PUNCT
ajbmeb-1036	39	9	the	the	DET
ajbmeb-1036	39	10	initial	initial	ADJ
ajbmeb-1036	39	11	assessment	assessment	NOUN
ajbmeb-1036	39	12	of	of	ADP
ajbmeb-1036	39	13	the	the	DET
ajbmeb-1036	39	14	material	material	ADJ
ajbmeb-1036	39	15	misstatements	misstatement	NOUN
ajbmeb-1036	39	16	in	in	ADP
ajbmeb-1036	39	17	the	the	DET
ajbmeb-1036	39	18	financial	financial	ADJ
ajbmeb-1036	39	19	statements	statement	NOUN
ajbmeb-1036	39	20	is	be	AUX
ajbmeb-1036	39	21	made	make	VERB
ajbmeb-1036	39	22	,	,	PUNCT
ajbmeb-1036	39	23	as	as	ADP
ajbmeb-1036	39	24	the	the	DET
ajbmeb-1036	39	25	auditor	auditor	NOUN
ajbmeb-1036	39	26	,	,	PUNCT
ajbmeb-1036	39	27	at	at	ADP
ajbmeb-1036	39	28	the	the	DET
ajbmeb-1036	39	29	beginning	beginning	NOUN
ajbmeb-1036	39	30	of	of	ADP
ajbmeb-1036	39	31	the	the	DET
ajbmeb-1036	39	32	audit	audit	NOUN
ajbmeb-1036	39	33	process	process	NOUN
ajbmeb-1036	39	34	,	,	PUNCT
ajbmeb-1036	39	35	puts	put	VERB
ajbmeb-1036	39	36	an	an	DET
ajbmeb-1036	39	37	initial	initial	ADJ
ajbmeb-1036	39	38	assessment	assessment	NOUN
ajbmeb-1036	39	39	of	of	ADP
ajbmeb-1036	39	40	the	the	DET
ajbmeb-1036	39	41	financial	financial	ADJ
ajbmeb-1036	39	42	misstatements	misstatement	NOUN
ajbmeb-1036	39	43	in	in	ADP
ajbmeb-1036	39	44	the	the	DET
ajbmeb-1036	39	45	financial	financial	ADJ
ajbmeb-1036	39	46	statements	statement	NOUN
ajbmeb-1036	39	47	(	(	PUNCT
ajbmeb-1036	39	48	abd	abd	PROPN
ajbmeb-1036	39	49	,	,	PUNCT
ajbmeb-1036	39	50	el	el	PROPN
ajbmeb-1036	39	51	toby	toby	PROPN
ajbmeb-1036	39	52	,	,	PUNCT
ajbmeb-1036	39	53	&	&	CCONJ
ajbmeb-1036	39	54	kareem	kareem	PROPN
ajbmeb-1036	39	55	,	,	PUNCT
ajbmeb-1036	39	56	2023	2023	NUM
ajbmeb-1036	39	57	)	)	PUNCT
ajbmeb-1036	39	58	.	.	PUNCT
ajbmeb-1036	40	1	*	*	PUNCT
ajbmeb-1036	40	2	benefiting	benefit	VERB
ajbmeb-1036	40	3	from	from	ADP
ajbmeb-1036	40	4	the	the	DET
ajbmeb-1036	40	5	initial	initial	ADJ
ajbmeb-1036	40	6	assessment	assessment	NOUN
ajbmeb-1036	40	7	of	of	ADP
ajbmeb-1036	40	8	material	material	ADJ
ajbmeb-1036	40	9	misstatements	misstatement	NOUN
ajbmeb-1036	40	10	in	in	ADP
ajbmeb-1036	40	11	the	the	DET
ajbmeb-1036	40	12	financial	financial	ADJ
ajbmeb-1036	40	13	statements	statement	NOUN
ajbmeb-1036	40	14	to	to	PART
ajbmeb-1036	40	15	find	find	VERB
ajbmeb-1036	40	16	out	out	ADP
ajbmeb-1036	40	17	the	the	DET
ajbmeb-1036	40	18	size	size	NOUN
ajbmeb-1036	40	19	of	of	ADP
ajbmeb-1036	40	20	the	the	DET
ajbmeb-1036	40	21	samples	sample	NOUN
ajbmeb-1036	40	22	that	that	PRON
ajbmeb-1036	40	23	the	the	DET
ajbmeb-1036	40	24	external	external	ADJ
ajbmeb-1036	40	25	auditor	auditor	NOUN
ajbmeb-1036	40	26	must	must	AUX
ajbmeb-1036	40	27	activate	activate	VERB
ajbmeb-1036	40	28	the	the	DET
ajbmeb-1036	40	29	audit	audit	NOUN
ajbmeb-1036	40	30	procedures	procedure	NOUN
ajbmeb-1036	40	31	to	to	PART
ajbmeb-1036	40	32	collect	collect	VERB
ajbmeb-1036	40	33	the	the	DET
ajbmeb-1036	40	34	necessary	necessary	ADJ
ajbmeb-1036	40	35	and	and	CCONJ
ajbmeb-1036	40	36	appropriate	appropriate	ADJ
ajbmeb-1036	40	37	evidence	evidence	NOUN
ajbmeb-1036	40	38	to	to	PART
ajbmeb-1036	40	39	see	see	VERB
ajbmeb-1036	40	40	if	if	SCONJ
ajbmeb-1036	40	41	the	the	DET
ajbmeb-1036	40	42	financial	financial	ADJ
ajbmeb-1036	40	43	statements	statement	NOUN
ajbmeb-1036	40	44	have	have	VERB
ajbmeb-1036	40	45	deviations	deviation	NOUN
ajbmeb-1036	40	46	or	or	CCONJ
ajbmeb-1036	40	47	not	not	PART
ajbmeb-1036	40	48	.	.	PUNCT
ajbmeb-1036	41	1	(	(	PUNCT
ajbmeb-1036	41	2	abd	abd	PROPN
ajbmeb-1036	41	3	,	,	PUNCT
ajbmeb-1036	41	4	2020	2020	NUM
ajbmeb-1036	41	5	)	)	PUNCT
ajbmeb-1036	42	1	*	*	PUNCT
ajbmeb-1036	42	2	examination	examination	NOUN
ajbmeb-1036	42	3	of	of	ADP
ajbmeb-1036	42	4	audit	audit	NOUN
ajbmeb-1036	42	5	samples	sample	NOUN
ajbmeb-1036	42	6	in	in	ADP
ajbmeb-1036	42	7	accordance	accordance	NOUN
ajbmeb-1036	42	8	with	with	ADP
ajbmeb-1036	42	9	audit	audit	NOUN
ajbmeb-1036	42	10	procedures	procedure	NOUN
ajbmeb-1036	42	11	an	an	DET
ajbmeb-1036	42	12	audit	audit	NOUN
ajbmeb-1036	42	13	procedure	procedure	NOUN
ajbmeb-1036	42	14	designed	design	VERB
ajbmeb-1036	42	15	to	to	PART
ajbmeb-1036	42	16	know	know	VERB
ajbmeb-1036	42	17	significant	significant	ADJ
ajbmeb-1036	42	18	misrepresentation	misrepresentation	NOUN
ajbmeb-1036	42	19	in	in	ADP
ajbmeb-1036	42	20	the	the	DET
ajbmeb-1036	42	21	financial	financial	ADJ
ajbmeb-1036	42	22	statements	statement	NOUN
ajbmeb-1036	42	23	.	.	PUNCT
ajbmeb-1036	43	1	these	these	DET
ajbmeb-1036	43	2	procedures	procedure	NOUN
ajbmeb-1036	43	3	include	include	VERB
ajbmeb-1036	43	4	two	two	NUM
ajbmeb-1036	43	5	types	type	NOUN
ajbmeb-1036	43	6	,	,	PUNCT
ajbmeb-1036	43	7	namely	namely	ADV
ajbmeb-1036	43	8	(	(	PUNCT
ajbmeb-1036	43	9	detailed	detailed	ADJ
ajbmeb-1036	43	10	tests	test	NOUN
ajbmeb-1036	43	11	)	)	PUNCT
ajbmeb-1036	43	12	,	,	PUNCT
ajbmeb-1036	43	13	which	which	PRON
ajbmeb-1036	43	14	have	have	VERB
ajbmeb-1036	43	15	a	a	DET
ajbmeb-1036	43	16	fundamental	fundamental	ADJ
ajbmeb-1036	43	17	role	role	NOUN
ajbmeb-1036	43	18	in	in	ADP
ajbmeb-1036	43	19	reaching	reach	VERB
ajbmeb-1036	43	20	acceptable	acceptable	ADJ
ajbmeb-1036	43	21	conclusions	conclusion	NOUN
ajbmeb-1036	43	22	on	on	ADP
ajbmeb-1036	43	23	which	which	PRON
ajbmeb-1036	43	24	the	the	DET
ajbmeb-1036	43	25	auditor	auditor	NOUN
ajbmeb-1036	43	26	bases	base	VERB
ajbmeb-1036	43	27	his	his	PRON
ajbmeb-1036	43	28	professional	professional	ADJ
ajbmeb-1036	43	29	opinion	opinion	NOUN
ajbmeb-1036	43	30	.	.	PUNCT
ajbmeb-1036	44	1	and	and	CCONJ
ajbmeb-1036	44	2	(	(	PUNCT
ajbmeb-1036	44	3	analytical	analytical	ADJ
ajbmeb-1036	44	4	procedures	procedure	NOUN
ajbmeb-1036	44	5	)	)	PUNCT
ajbmeb-1036	44	6	that	that	PRON
ajbmeb-1036	44	7	focus	focus	VERB
ajbmeb-1036	44	8	mainly	mainly	ADV
ajbmeb-1036	44	9	on	on	ADP
ajbmeb-1036	44	10	the	the	DET
ajbmeb-1036	44	11	external	external	ADJ
ajbmeb-1036	44	12	auditor	auditor	NOUN
ajbmeb-1036	44	13	's	's	PART
ajbmeb-1036	44	14	evaluation	evaluation	NOUN
ajbmeb-1036	44	15	of	of	ADP
ajbmeb-1036	44	16	the	the	DET
ajbmeb-1036	44	17	financial	financial	ADJ
ajbmeb-1036	44	18	information	information	NOUN
ajbmeb-1036	44	19	by	by	ADP
ajbmeb-1036	44	20	studying	study	VERB
ajbmeb-1036	44	21	the	the	DET
ajbmeb-1036	44	22	clear	clear	ADJ
ajbmeb-1036	44	23	and	and	CCONJ
ajbmeb-1036	44	24	expected	expect	VERB
ajbmeb-1036	44	25	relationship	relationship	NOUN
ajbmeb-1036	44	26	between	between	ADP
ajbmeb-1036	44	27	each	each	PRON
ajbmeb-1036	44	28	of	of	ADP
ajbmeb-1036	44	29	the	the	DET
ajbmeb-1036	44	30	financial	financial	ADJ
ajbmeb-1036	44	31	statements	statement	NOUN
ajbmeb-1036	44	32	and	and	CCONJ
ajbmeb-1036	44	33	the	the	DET
ajbmeb-1036	44	34	non	non	ADJ
ajbmeb-1036	44	35	-	-	ADJ
ajbmeb-1036	44	36	financial	financial	ADJ
ajbmeb-1036	44	37	financial	financial	ADJ
ajbmeb-1036	44	38	statements	statement	NOUN
ajbmeb-1036	44	39	.	.	PUNCT
ajbmeb-1036	45	1	(	(	PUNCT
ajbmeb-1036	45	2	al	al	PROPN
ajbmeb-1036	45	3	-	-	PUNCT
ajbmeb-1036	45	4	hassani	hassani	PROPN
ajbmeb-1036	45	5	,	,	PUNCT
ajbmeb-1036	45	6	&	&	CCONJ
ajbmeb-1036	45	7	al	al	PROPN
ajbmeb-1036	45	8	-	-	PUNCT
ajbmeb-1036	45	9	jabri	jabri	NOUN
ajbmeb-1036	45	10	,	,	PUNCT
ajbmeb-1036	45	11	2021	2021	NUM
ajbmeb-1036	45	12	)	)	PUNCT
ajbmeb-1036	46	1	*	*	PUNCT
ajbmeb-1036	46	2	after	after	ADP
ajbmeb-1036	46	3	conducting	conduct	VERB
ajbmeb-1036	46	4	the	the	DET
ajbmeb-1036	46	5	examination	examination	NOUN
ajbmeb-1036	46	6	on	on	ADP
ajbmeb-1036	46	7	the	the	DET
ajbmeb-1036	46	8	samples	sample	NOUN
ajbmeb-1036	46	9	that	that	PRON
ajbmeb-1036	46	10	were	be	AUX
ajbmeb-1036	46	11	withdrawn	withdraw	VERB
ajbmeb-1036	46	12	,	,	PUNCT
ajbmeb-1036	46	13	the	the	DET
ajbmeb-1036	46	14	value	value	NOUN
ajbmeb-1036	46	15	of	of	ADP
ajbmeb-1036	46	16	the	the	DET
ajbmeb-1036	46	17	essential	essential	ADJ
ajbmeb-1036	46	18	distortions	distortion	NOUN
ajbmeb-1036	46	19	is	be	AUX
ajbmeb-1036	46	20	estimated	estimate	VERB
ajbmeb-1036	46	21	in	in	ADP
ajbmeb-1036	46	22	them	they	PRON
ajbmeb-1036	46	23	,	,	PUNCT
ajbmeb-1036	46	24	and	and	CCONJ
ajbmeb-1036	46	25	the	the	DET
ajbmeb-1036	46	26	estimated	estimate	VERB
ajbmeb-1036	46	27	deviation	deviation	NOUN
ajbmeb-1036	46	28	of	of	ADP
ajbmeb-1036	46	29	the	the	DET
ajbmeb-1036	46	30	samples	sample	NOUN
ajbmeb-1036	46	31	under	under	ADP
ajbmeb-1036	46	32	examination	examination	NOUN
ajbmeb-1036	46	33	is	be	AUX
ajbmeb-1036	46	34	compared	compare	VERB
ajbmeb-1036	46	35	with	with	ADP
ajbmeb-1036	46	36	the	the	DET
ajbmeb-1036	46	37	permissible	permissible	ADJ
ajbmeb-1036	46	38	deviation	deviation	NOUN
ajbmeb-1036	46	39	of	of	ADP
ajbmeb-1036	46	40	the	the	DET
ajbmeb-1036	46	41	samples	sample	NOUN
ajbmeb-1036	46	42	that	that	PRON
ajbmeb-1036	46	43	was	be	AUX
ajbmeb-1036	46	44	previously	previously	ADV
ajbmeb-1036	46	45	determined	determine	VERB
ajbmeb-1036	46	46	.	.	PUNCT
ajbmeb-1036	47	1	financial	financial	ADJ
ajbmeb-1036	47	2	,	,	PUNCT
ajbmeb-1036	47	3	and	and	CCONJ
ajbmeb-1036	47	4	if	if	SCONJ
ajbmeb-1036	47	5	the	the	DET
ajbmeb-1036	47	6	opposite	opposite	NOUN
ajbmeb-1036	47	7	is	be	AUX
ajbmeb-1036	47	8	true	true	ADJ
ajbmeb-1036	47	9	,	,	PUNCT
ajbmeb-1036	47	10	the	the	DET
ajbmeb-1036	47	11	external	external	ADJ
ajbmeb-1036	47	12	auditor	auditor	NOUN
ajbmeb-1036	47	13	increases	increase	VERB
ajbmeb-1036	47	14	the	the	DET
ajbmeb-1036	47	15	size	size	NOUN
ajbmeb-1036	47	16	of	of	ADP
ajbmeb-1036	47	17	the	the	DET
ajbmeb-1036	47	18	audit	audit	NOUN
ajbmeb-1036	47	19	samples	sample	NOUN
ajbmeb-1036	47	20	and	and	CCONJ
ajbmeb-1036	47	21	examines	examine	VERB
ajbmeb-1036	47	22	them	they	PRON
ajbmeb-1036	47	23	.	.	PUNCT
ajbmeb-1036	48	1	*	*	PUNCT
ajbmeb-1036	48	2	after	after	ADP
ajbmeb-1036	48	3	conducting	conduct	VERB
ajbmeb-1036	48	4	the	the	DET
ajbmeb-1036	48	5	examination	examination	NOUN
ajbmeb-1036	48	6	on	on	ADP
ajbmeb-1036	48	7	the	the	DET
ajbmeb-1036	48	8	samples	sample	NOUN
ajbmeb-1036	48	9	,	,	PUNCT
ajbmeb-1036	48	10	discussions	discussion	NOUN
ajbmeb-1036	48	11	are	be	AUX
ajbmeb-1036	48	12	conducted	conduct	VERB
ajbmeb-1036	48	13	between	between	ADP
ajbmeb-1036	48	14	the	the	DET
ajbmeb-1036	48	15	external	external	ADJ
ajbmeb-1036	48	16	auditor	auditor	NOUN
ajbmeb-1036	48	17	and	and	CCONJ
ajbmeb-1036	48	18	the	the	DET
ajbmeb-1036	48	19	members	member	NOUN
ajbmeb-1036	48	20	of	of	ADP
ajbmeb-1036	48	21	the	the	DET
ajbmeb-1036	48	22	supervisory	supervisory	ADJ
ajbmeb-1036	48	23	work	work	NOUN
ajbmeb-1036	48	24	team	team	NOUN
ajbmeb-1036	48	25	to	to	PART
ajbmeb-1036	48	26	determine	determine	VERB
ajbmeb-1036	48	27	the	the	DET
ajbmeb-1036	48	28	size	size	NOUN
ajbmeb-1036	48	29	of	of	ADP
ajbmeb-1036	48	30	the	the	DET
ajbmeb-1036	48	31	increase	increase	NOUN
ajbmeb-1036	48	32	in	in	ADP
ajbmeb-1036	48	33	the	the	DET
ajbmeb-1036	48	34	american	american	ADJ
ajbmeb-1036	48	35	journal	journal	PROPN
ajbmeb-1036	48	36	of	of	ADP
ajbmeb-1036	48	37	business	business	NOUN
ajbmeb-1036	48	38	management	management	NOUN
ajbmeb-1036	48	39	,	,	PUNCT
ajbmeb-1036	48	40	economics	economic	NOUN
ajbmeb-1036	48	41	and	and	CCONJ
ajbmeb-1036	48	42	banking	banking	NOUN
ajbmeb-1036	48	43	volume	volume	NOUN
ajbmeb-1036	48	44	14	14	NUM
ajbmeb-1036	48	45	july	july	PROPN
ajbmeb-1036	48	46	,	,	PUNCT
ajbmeb-1036	48	47	2023	2023	NUM
ajbmeb-1036	48	48	p	p	NOUN
ajbmeb-1036	48	49	a	a	DET
ajbmeb-1036	48	50	g	g	NOUN
ajbmeb-1036	48	51	e	e	NOUN
ajbmeb-1036	48	52	|	|	ADV
ajbmeb-1036	48	53	5	5	NUM
ajbmeb-1036	48	54	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1036	48	55	samples	sample	NOUN
ajbmeb-1036	48	56	and	and	CCONJ
ajbmeb-1036	48	57	the	the	DET
ajbmeb-1036	48	58	type	type	NOUN
ajbmeb-1036	48	59	of	of	ADP
ajbmeb-1036	48	60	those	those	DET
ajbmeb-1036	48	61	financial	financial	ADJ
ajbmeb-1036	48	62	accounts	account	NOUN
ajbmeb-1036	48	63	that	that	PRON
ajbmeb-1036	48	64	may	may	AUX
ajbmeb-1036	48	65	be	be	AUX
ajbmeb-1036	48	66	exposed	expose	VERB
ajbmeb-1036	48	67	to	to	ADP
ajbmeb-1036	48	68	material	material	ADJ
ajbmeb-1036	48	69	distortions	distortion	NOUN
ajbmeb-1036	48	70	in	in	ADP
ajbmeb-1036	48	71	the	the	DET
ajbmeb-1036	48	72	financial	financial	ADJ
ajbmeb-1036	48	73	statements	statement	NOUN
ajbmeb-1036	48	74	due	due	ADP
ajbmeb-1036	48	75	to	to	ADP
ajbmeb-1036	48	76	fraud	fraud	NOUN
ajbmeb-1036	48	77	.	.	PUNCT
ajbmeb-1036	49	1	*	*	PUNCT
ajbmeb-1036	49	2	after	after	ADP
ajbmeb-1036	49	3	increasing	increase	VERB
ajbmeb-1036	49	4	the	the	DET
ajbmeb-1036	49	5	size	size	NOUN
ajbmeb-1036	49	6	of	of	ADP
ajbmeb-1036	49	7	the	the	DET
ajbmeb-1036	49	8	samples	sample	NOUN
ajbmeb-1036	49	9	,	,	PUNCT
ajbmeb-1036	49	10	additional	additional	ADJ
ajbmeb-1036	49	11	audit	audit	NOUN
ajbmeb-1036	49	12	procedures	procedure	NOUN
ajbmeb-1036	49	13	(	(	PUNCT
ajbmeb-1036	49	14	detailed	detailed	ADJ
ajbmeb-1036	49	15	and	and	CCONJ
ajbmeb-1036	49	16	analytical	analytical	ADJ
ajbmeb-1036	49	17	)	)	PUNCT
ajbmeb-1036	49	18	are	be	AUX
ajbmeb-1036	49	19	implemented	implement	VERB
ajbmeb-1036	49	20	aimed	aim	VERB
ajbmeb-1036	49	21	at	at	ADP
ajbmeb-1036	49	22	ascertaining	ascertain	VERB
ajbmeb-1036	49	23	the	the	DET
ajbmeb-1036	49	24	existence	existence	NOUN
ajbmeb-1036	49	25	of	of	ADP
ajbmeb-1036	49	26	possible	possible	ADJ
ajbmeb-1036	49	27	fraud	fraud	NOUN
ajbmeb-1036	49	28	or	or	CCONJ
ajbmeb-1036	49	29	error	error	NOUN
ajbmeb-1036	49	30	that	that	PRON
ajbmeb-1036	49	31	has	have	VERB
ajbmeb-1036	49	32	an	an	DET
ajbmeb-1036	49	33	important	important	ADJ
ajbmeb-1036	49	34	impact	impact	NOUN
ajbmeb-1036	49	35	on	on	ADP
ajbmeb-1036	49	36	the	the	DET
ajbmeb-1036	49	37	financial	financial	ADJ
ajbmeb-1036	49	38	statements	statement	NOUN
ajbmeb-1036	49	39	,	,	PUNCT
ajbmeb-1036	49	40	and	and	CCONJ
ajbmeb-1036	49	41	that	that	SCONJ
ajbmeb-1036	49	42	these	these	DET
ajbmeb-1036	49	43	amended	amend	VERB
ajbmeb-1036	49	44	or	or	CCONJ
ajbmeb-1036	49	45	added	add	VERB
ajbmeb-1036	49	46	procedures	procedure	NOUN
ajbmeb-1036	49	47	depend	depend	VERB
ajbmeb-1036	49	48	on	on	ADP
ajbmeb-1036	49	49	the	the	DET
ajbmeb-1036	49	50	judgment	judgment	NOUN
ajbmeb-1036	49	51	of	of	ADP
ajbmeb-1036	49	52	the	the	DET
ajbmeb-1036	49	53	external	external	ADJ
ajbmeb-1036	49	54	auditor	auditor	NOUN
ajbmeb-1036	49	55	after	after	ADP
ajbmeb-1036	49	56	discussions	discussion	NOUN
ajbmeb-1036	49	57	with	with	ADP
ajbmeb-1036	49	58	the	the	DET
ajbmeb-1036	49	59	members	member	NOUN
ajbmeb-1036	49	60	of	of	ADP
ajbmeb-1036	49	61	the	the	DET
ajbmeb-1036	49	62	oversight	oversight	NOUN
ajbmeb-1036	49	63	work	work	NOUN
ajbmeb-1036	49	64	team	team	NOUN
ajbmeb-1036	49	65	.	.	PUNCT
ajbmeb-1036	50	1	*	*	PUNCT
ajbmeb-1036	50	2	after	after	ADP
ajbmeb-1036	50	3	applying	apply	VERB
ajbmeb-1036	50	4	additional	additional	ADJ
ajbmeb-1036	50	5	auditing	auditing	NOUN
ajbmeb-1036	50	6	procedures	procedure	NOUN
ajbmeb-1036	50	7	and	and	CCONJ
ajbmeb-1036	50	8	detecting	detect	VERB
ajbmeb-1036	50	9	material	material	NOUN
ajbmeb-1036	50	10	misrepresentations	misrepresentation	NOUN
ajbmeb-1036	50	11	in	in	ADP
ajbmeb-1036	50	12	the	the	DET
ajbmeb-1036	50	13	financial	financial	ADJ
ajbmeb-1036	50	14	statements	statement	NOUN
ajbmeb-1036	50	15	,	,	PUNCT
ajbmeb-1036	50	16	the	the	DET
ajbmeb-1036	50	17	higher	high	ADJ
ajbmeb-1036	50	18	administrative	administrative	ADJ
ajbmeb-1036	50	19	levels	level	NOUN
ajbmeb-1036	50	20	in	in	ADP
ajbmeb-1036	50	21	the	the	DET
ajbmeb-1036	50	22	economic	economic	ADJ
ajbmeb-1036	50	23	entity	entity	NOUN
ajbmeb-1036	50	24	are	be	AUX
ajbmeb-1036	50	25	informed	inform	VERB
ajbmeb-1036	50	26	of	of	ADP
ajbmeb-1036	50	27	these	these	DET
ajbmeb-1036	50	28	misrepresentations	misrepresentation	NOUN
ajbmeb-1036	50	29	as	as	ADV
ajbmeb-1036	50	30	quickly	quickly	ADV
ajbmeb-1036	50	31	as	as	ADP
ajbmeb-1036	50	32	possible	possible	ADJ
ajbmeb-1036	50	33	.	.	PUNCT
ajbmeb-1036	51	1	this	this	PRON
ajbmeb-1036	51	2	is	be	AUX
ajbmeb-1036	51	3	through	through	ADP
ajbmeb-1036	51	4	the	the	DET
ajbmeb-1036	51	5	external	external	ADJ
ajbmeb-1036	51	6	auditor	auditor	NOUN
ajbmeb-1036	51	7	expressing	express	VERB
ajbmeb-1036	51	8	a	a	DET
ajbmeb-1036	51	9	qualified	qualified	ADJ
ajbmeb-1036	51	10	or	or	CCONJ
ajbmeb-1036	51	11	negative	negative	ADJ
ajbmeb-1036	51	12	opinion	opinion	NOUN
ajbmeb-1036	51	13	in	in	ADP
ajbmeb-1036	51	14	his	his	PRON
ajbmeb-1036	51	15	report	report	NOUN
ajbmeb-1036	51	16	or	or	CCONJ
ajbmeb-1036	51	17	even	even	ADV
ajbmeb-1036	51	18	refraining	refrain	VERB
ajbmeb-1036	51	19	from	from	ADP
ajbmeb-1036	51	20	expressing	express	VERB
ajbmeb-1036	51	21	an	an	DET
ajbmeb-1036	51	22	opinion	opinion	NOUN
ajbmeb-1036	51	23	on	on	ADP
ajbmeb-1036	51	24	the	the	DET
ajbmeb-1036	51	25	financial	financial	ADJ
ajbmeb-1036	51	26	statements	statement	NOUN
ajbmeb-1036	51	27	.	.	PUNCT
ajbmeb-1036	52	1	*	*	PUNCT
ajbmeb-1036	52	2	in	in	ADP
ajbmeb-1036	52	3	the	the	DET
ajbmeb-1036	52	4	event	event	NOUN
ajbmeb-1036	52	5	that	that	SCONJ
ajbmeb-1036	52	6	the	the	DET
ajbmeb-1036	52	7	management	management	NOUN
ajbmeb-1036	52	8	of	of	ADP
ajbmeb-1036	52	9	the	the	DET
ajbmeb-1036	52	10	economic	economic	ADJ
ajbmeb-1036	52	11	entity	entity	NOUN
ajbmeb-1036	52	12	does	do	AUX
ajbmeb-1036	52	13	not	not	PART
ajbmeb-1036	52	14	respond	respond	VERB
ajbmeb-1036	52	15	to	to	ADP
ajbmeb-1036	52	16	the	the	DET
ajbmeb-1036	52	17	findings	finding	NOUN
ajbmeb-1036	52	18	of	of	ADP
ajbmeb-1036	52	19	the	the	DET
ajbmeb-1036	52	20	external	external	ADJ
ajbmeb-1036	52	21	auditor	auditor	NOUN
ajbmeb-1036	52	22	that	that	SCONJ
ajbmeb-1036	52	23	there	there	PRON
ajbmeb-1036	52	24	are	be	VERB
ajbmeb-1036	52	25	material	material	ADJ
ajbmeb-1036	52	26	distortions	distortion	NOUN
ajbmeb-1036	52	27	in	in	ADP
ajbmeb-1036	52	28	the	the	DET
ajbmeb-1036	52	29	financial	financial	ADJ
ajbmeb-1036	52	30	statements	statement	NOUN
ajbmeb-1036	52	31	,	,	PUNCT
ajbmeb-1036	52	32	the	the	DET
ajbmeb-1036	52	33	withdrawal	withdrawal	NOUN
ajbmeb-1036	52	34	from	from	ADP
ajbmeb-1036	52	35	the	the	DET
ajbmeb-1036	52	36	audit	audit	NOUN
ajbmeb-1036	52	37	process	process	NOUN
ajbmeb-1036	52	38	is	be	AUX
ajbmeb-1036	52	39	chosen	choose	VERB
ajbmeb-1036	52	40	.	.	PUNCT
ajbmeb-1036	53	1	the	the	DET
ajbmeb-1036	53	2	third	third	ADJ
ajbmeb-1036	53	3	axis	axis	NOUN
ajbmeb-1036	53	4	:	:	PUNCT
ajbmeb-1036	53	5	the	the	DET
ajbmeb-1036	53	6	practical	practical	ADJ
ajbmeb-1036	53	7	side	side	NOUN
ajbmeb-1036	53	8	this	this	DET
ajbmeb-1036	53	9	paragraph	paragraph	NOUN
ajbmeb-1036	53	10	reflects	reflect	VERB
ajbmeb-1036	53	11	an	an	DET
ajbmeb-1036	53	12	analysis	analysis	NOUN
ajbmeb-1036	53	13	of	of	ADP
ajbmeb-1036	53	14	the	the	DET
ajbmeb-1036	53	15	general	general	ADJ
ajbmeb-1036	53	16	study	study	NOUN
ajbmeb-1036	53	17	model	model	NOUN
ajbmeb-1036	53	18	by	by	ADP
ajbmeb-1036	53	19	determining	determine	VERB
ajbmeb-1036	53	20	the	the	DET
ajbmeb-1036	53	21	relationship	relationship	NOUN
ajbmeb-1036	53	22	between	between	ADP
ajbmeb-1036	53	23	the	the	DET
ajbmeb-1036	53	24	independent	independent	ADJ
ajbmeb-1036	53	25	variable	variable	NOUN
ajbmeb-1036	53	26	,	,	PUNCT
ajbmeb-1036	53	27	the	the	DET
ajbmeb-1036	53	28	procedures	procedure	NOUN
ajbmeb-1036	53	29	of	of	ADP
ajbmeb-1036	53	30	the	the	DET
ajbmeb-1036	53	31	external	external	ADJ
ajbmeb-1036	53	32	auditor	auditor	NOUN
ajbmeb-1036	53	33	in	in	ADP
ajbmeb-1036	53	34	accordance	accordance	NOUN
ajbmeb-1036	53	35	with	with	ADP
ajbmeb-1036	53	36	international	international	ADJ
ajbmeb-1036	53	37	auditing	auditing	NOUN
ajbmeb-1036	53	38	standards	standard	NOUN
ajbmeb-1036	53	39	(	(	PUNCT
ajbmeb-1036	53	40	320	320	NUM
ajbmeb-1036	53	41	,	,	PUNCT
ajbmeb-1036	53	42	330	330	NUM
ajbmeb-1036	53	43	)	)	PUNCT
ajbmeb-1036	53	44	in	in	ADP
ajbmeb-1036	53	45	reducing	reduce	VERB
ajbmeb-1036	53	46	material	material	NOUN
ajbmeb-1036	53	47	misstatements	misstatement	NOUN
ajbmeb-1036	53	48	,	,	PUNCT
ajbmeb-1036	53	49	and	and	CCONJ
ajbmeb-1036	53	50	the	the	DET
ajbmeb-1036	53	51	dependent	dependent	ADJ
ajbmeb-1036	53	52	variable	variable	NOUN
ajbmeb-1036	53	53	,	,	PUNCT
ajbmeb-1036	53	54	the	the	DET
ajbmeb-1036	53	55	factors	factor	NOUN
ajbmeb-1036	53	56	and	and	CCONJ
ajbmeb-1036	53	57	risks	risk	NOUN
ajbmeb-1036	53	58	affecting	affect	VERB
ajbmeb-1036	53	59	the	the	DET
ajbmeb-1036	53	60	size	size	NOUN
ajbmeb-1036	53	61	of	of	ADP
ajbmeb-1036	53	62	material	material	NOUN
ajbmeb-1036	53	63	misstatements	misstatement	NOUN
ajbmeb-1036	53	64	in	in	ADP
ajbmeb-1036	53	65	the	the	DET
ajbmeb-1036	53	66	financial	financial	ADJ
ajbmeb-1036	53	67	statements	statement	NOUN
ajbmeb-1036	53	68	,	,	PUNCT
ajbmeb-1036	53	69	as	as	SCONJ
ajbmeb-1036	53	70	follows	follow	VERB
ajbmeb-1036	53	71	:	:	PUNCT
ajbmeb-1036	53	72	table	table	NOUN
ajbmeb-1036	53	73	(	(	PUNCT
ajbmeb-1036	53	74	1)the	1)the	DET
ajbmeb-1036	53	75	number	number	NOUN
ajbmeb-1036	53	76	of	of	ADP
ajbmeb-1036	53	77	questions	question	NOUN
ajbmeb-1036	53	78	for	for	ADP
ajbmeb-1036	53	79	the	the	DET
ajbmeb-1036	53	80	study	study	NOUN
ajbmeb-1036	53	81	variables	variable	VERB
ajbmeb-1036	53	82	:	:	PUNCT
ajbmeb-1036	53	83	number	number	NOUN
ajbmeb-1036	53	84	questions	question	NOUN
ajbmeb-1036	53	85	in	in	ADP
ajbmeb-1036	53	86	the	the	DET
ajbmeb-1036	53	87	questionnaire	questionnaire	NOUN
ajbmeb-1036	53	88	list	list	NOUN
ajbmeb-1036	53	89	variable	variable	ADJ
ajbmeb-1036	53	90	10	10	NUM
ajbmeb-1036	53	91	factors	factor	NOUN
ajbmeb-1036	53	92	and	and	CCONJ
ajbmeb-1036	53	93	risks	risk	NOUN
ajbmeb-1036	53	94	affecting	affect	VERB
ajbmeb-1036	53	95	the	the	DET
ajbmeb-1036	53	96	size	size	NOUN
ajbmeb-1036	53	97	of	of	ADP
ajbmeb-1036	53	98	significant	significant	ADJ
ajbmeb-1036	53	99	misrepresentations	misrepresentation	NOUN
ajbmeb-1036	53	100	in	in	ADP
ajbmeb-1036	53	101	the	the	DET
ajbmeb-1036	53	102	financial	financial	ADJ
ajbmeb-1036	53	103	statements	statement	NOUN
ajbmeb-1036	53	104	.	.	PUNCT
ajbmeb-1036	54	1	10	10	NUM
ajbmeb-1036	54	2	the	the	DET
ajbmeb-1036	54	3	procedures	procedure	NOUN
ajbmeb-1036	54	4	of	of	ADP
ajbmeb-1036	54	5	the	the	DET
ajbmeb-1036	54	6	external	external	ADJ
ajbmeb-1036	54	7	auditor	auditor	NOUN
ajbmeb-1036	54	8	in	in	ADP
ajbmeb-1036	54	9	accordance	accordance	NOUN
ajbmeb-1036	54	10	with	with	ADP
ajbmeb-1036	54	11	international	international	ADJ
ajbmeb-1036	54	12	auditing	auditing	NOUN
ajbmeb-1036	54	13	standards	standard	NOUN
ajbmeb-1036	54	14	(	(	PUNCT
ajbmeb-1036	54	15	320	320	NUM
ajbmeb-1036	54	16	,	,	PUNCT
ajbmeb-1036	54	17	330	330	NUM
ajbmeb-1036	54	18	)	)	PUNCT
ajbmeb-1036	54	19	in	in	ADP
ajbmeb-1036	54	20	reducing	reduce	VERB
ajbmeb-1036	54	21	material	material	NOUN
ajbmeb-1036	54	22	misstatements	misstatement	NOUN
ajbmeb-1036	54	23	in	in	ADP
ajbmeb-1036	54	24	the	the	DET
ajbmeb-1036	54	25	financial	financial	ADJ
ajbmeb-1036	54	26	statements	statement	NOUN
ajbmeb-1036	54	27	.	.	PUNCT
ajbmeb-1036	55	1	20	20	NUM
ajbmeb-1036	55	2	the	the	DET
ajbmeb-1036	55	3	total	total	ADJ
ajbmeb-1036	55	4	source	source	NOUN
ajbmeb-1036	55	5	:	:	PUNCT
ajbmeb-1036	55	6	prepared	prepare	VERB
ajbmeb-1036	55	7	by	by	ADP
ajbmeb-1036	55	8	the	the	DET
ajbmeb-1036	55	9	authors	author	NOUN
ajbmeb-1036	55	10	(	(	PUNCT
ajbmeb-1036	55	11	2023	2023	NUM
ajbmeb-1036	55	12	)	)	PUNCT
ajbmeb-1036	55	13	•	•	NUM
ajbmeb-1036	55	14	description	description	NOUN
ajbmeb-1036	55	15	of	of	ADP
ajbmeb-1036	55	16	the	the	DET
ajbmeb-1036	55	17	respondents	respondent	NOUN
ajbmeb-1036	55	18	to	to	ADP
ajbmeb-1036	55	19	the	the	DET
ajbmeb-1036	55	20	research	research	NOUN
ajbmeb-1036	55	21	sample	sample	NOUN
ajbmeb-1036	55	22	table	table	NOUN
ajbmeb-1036	55	23	(	(	PUNCT
ajbmeb-1036	55	24	2	2	NUM
ajbmeb-1036	55	25	)	)	PUNCT
ajbmeb-1036	55	26	characteristics	characteristic	NOUN
ajbmeb-1036	55	27	of	of	ADP
ajbmeb-1036	55	28	the	the	DET
ajbmeb-1036	55	29	study	study	NOUN
ajbmeb-1036	55	30	sample	sample	NOUN
ajbmeb-1036	55	31	the	the	DET
ajbmeb-1036	55	32	ratio	ratio	NOUN
ajbmeb-1036	55	33	the	the	DET
ajbmeb-1036	55	34	number	number	NOUN
ajbmeb-1036	55	35	certificate	certificate	NOUN
ajbmeb-1036	55	36	sequences	sequence	NOUN
ajbmeb-1036	55	37	%	%	NOUN
ajbmeb-1036	55	38	38	38	NUM
ajbmeb-1036	55	39	48	48	NUM
ajbmeb-1036	55	40	ph.d	ph.d	PROPN
ajbmeb-1036	55	41	1	1	NUM
ajbmeb-1036	55	42	18	18	NUM
ajbmeb-1036	55	43	23	23	NUM
ajbmeb-1036	55	44	accountant	accountant	NOUN
ajbmeb-1036	55	45	2	2	NUM
ajbmeb-1036	55	46	31	31	NUM
ajbmeb-1036	55	47	40	40	NUM
ajbmeb-1036	55	48	master	master	NOUN
ajbmeb-1036	55	49	's	's	PART
ajbmeb-1036	55	50	3	3	NUM
ajbmeb-1036	55	51	13	13	NUM
ajbmeb-1036	55	52	16	16	NUM
ajbmeb-1036	55	53	bachelor	bachelor	NOUN
ajbmeb-1036	55	54	's	's	PART
ajbmeb-1036	55	55	4	4	NUM
ajbmeb-1036	55	56	100	100	NUM
ajbmeb-1036	55	57	%	%	NOUN
ajbmeb-1036	55	58	127	127	NUM
ajbmeb-1036	55	59	total	total	NOUN
ajbmeb-1036	55	60	source	source	NOUN
ajbmeb-1036	55	61	:	:	PUNCT
ajbmeb-1036	55	62	prepared	prepare	VERB
ajbmeb-1036	55	63	by	by	ADP
ajbmeb-1036	55	64	the	the	DET
ajbmeb-1036	55	65	authors	author	NOUN
ajbmeb-1036	55	66	(	(	PUNCT
ajbmeb-1036	55	67	2023	2023	NUM
ajbmeb-1036	55	68	)	)	PUNCT
ajbmeb-1036	55	69	american	american	ADJ
ajbmeb-1036	55	70	journal	journal	PROPN
ajbmeb-1036	55	71	of	of	ADP
ajbmeb-1036	55	72	business	business	NOUN
ajbmeb-1036	55	73	management	management	NOUN
ajbmeb-1036	55	74	,	,	PUNCT
ajbmeb-1036	55	75	economics	economic	NOUN
ajbmeb-1036	55	76	and	and	CCONJ
ajbmeb-1036	55	77	banking	banking	NOUN
ajbmeb-1036	55	78	volume	volume	NOUN
ajbmeb-1036	55	79	14	14	NUM
ajbmeb-1036	55	80	july	july	PROPN
ajbmeb-1036	55	81	,	,	PUNCT
ajbmeb-1036	55	82	2023	2023	NUM
ajbmeb-1036	55	83	p	p	NOUN
ajbmeb-1036	55	84	a	a	DET
ajbmeb-1036	55	85	g	g	NOUN
ajbmeb-1036	55	86	e	e	NOUN
ajbmeb-1036	55	87	|	|	ADV
ajbmeb-1036	55	88	6	6	NUM
ajbmeb-1036	55	89	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1036	55	90	calculating	calculate	VERB
ajbmeb-1036	55	91	the	the	DET
ajbmeb-1036	55	92	cronbach	cronbach	ADJ
ajbmeb-1036	55	93	coefficient	coefficient	NOUN
ajbmeb-1036	55	94	for	for	ADP
ajbmeb-1036	55	95	the	the	DET
ajbmeb-1036	55	96	variables	variable	NOUN
ajbmeb-1036	55	97	of	of	ADP
ajbmeb-1036	55	98	the	the	DET
ajbmeb-1036	55	99	study	study	NOUN
ajbmeb-1036	55	100	:	:	PUNCT
ajbmeb-1036	55	101	table	table	NOUN
ajbmeb-1036	55	102	(	(	PUNCT
ajbmeb-1036	55	103	3	3	X
ajbmeb-1036	55	104	)	)	PUNCT
ajbmeb-1036	55	105	statement	statement	NOUN
ajbmeb-1036	55	106	of	of	ADP
ajbmeb-1036	55	107	the	the	DET
ajbmeb-1036	55	108	validity	validity	NOUN
ajbmeb-1036	55	109	of	of	ADP
ajbmeb-1036	55	110	the	the	DET
ajbmeb-1036	55	111	questionnaire	questionnaire	NOUN
ajbmeb-1036	55	112	kornbach	kornbach	VERB
ajbmeb-1036	55	113	alpha	alpha	NOUN
ajbmeb-1036	55	114	coefficient	coefficient	NOUN
ajbmeb-1036	55	115	the	the	DET
ajbmeb-1036	55	116	scale	scale	NOUN
ajbmeb-1036	55	117	0.865	0.865	NUM
ajbmeb-1036	55	118	factors	factor	NOUN
ajbmeb-1036	55	119	and	and	CCONJ
ajbmeb-1036	55	120	risks	risk	NOUN
ajbmeb-1036	55	121	affecting	affect	VERB
ajbmeb-1036	55	122	the	the	DET
ajbmeb-1036	55	123	size	size	NOUN
ajbmeb-1036	55	124	of	of	ADP
ajbmeb-1036	55	125	material	material	NOUN
ajbmeb-1036	55	126	misstatements	misstatement	NOUN
ajbmeb-1036	55	127	in	in	ADP
ajbmeb-1036	55	128	the	the	DET
ajbmeb-1036	55	129	financial	financial	ADJ
ajbmeb-1036	55	130	statements	statement	NOUN
ajbmeb-1036	55	131	.	.	PUNCT
ajbmeb-1036	56	1	0.874	0.874	NUM
ajbmeb-1036	56	2	the	the	DET
ajbmeb-1036	56	3	procedures	procedure	NOUN
ajbmeb-1036	56	4	of	of	ADP
ajbmeb-1036	56	5	the	the	DET
ajbmeb-1036	56	6	external	external	ADJ
ajbmeb-1036	56	7	auditor	auditor	NOUN
ajbmeb-1036	56	8	in	in	ADP
ajbmeb-1036	56	9	accordance	accordance	NOUN
ajbmeb-1036	56	10	with	with	ADP
ajbmeb-1036	56	11	international	international	ADJ
ajbmeb-1036	56	12	auditing	auditing	NOUN
ajbmeb-1036	56	13	standards	standard	NOUN
ajbmeb-1036	56	14	(	(	PUNCT
ajbmeb-1036	56	15	320	320	NUM
ajbmeb-1036	56	16	,	,	PUNCT
ajbmeb-1036	56	17	330	330	NUM
ajbmeb-1036	56	18	)	)	PUNCT
ajbmeb-1036	56	19	in	in	ADP
ajbmeb-1036	56	20	reducing	reduce	VERB
ajbmeb-1036	56	21	material	material	NOUN
ajbmeb-1036	56	22	misstatements	misstatement	NOUN
ajbmeb-1036	56	23	in	in	ADP
ajbmeb-1036	56	24	the	the	DET
ajbmeb-1036	56	25	financial	financial	ADJ
ajbmeb-1036	56	26	statements	statement	NOUN
ajbmeb-1036	56	27	.	.	PUNCT
ajbmeb-1036	56	28	0925	0925	NUM
ajbmeb-1036	57	1	all	all	DET
ajbmeb-1036	57	2	variants	variant	NOUN
ajbmeb-1036	57	3	source	source	NOUN
ajbmeb-1036	57	4	:	:	PUNCT
ajbmeb-1036	57	5	prepared	prepare	VERB
ajbmeb-1036	57	6	by	by	ADP
ajbmeb-1036	57	7	the	the	DET
ajbmeb-1036	57	8	authors	author	NOUN
ajbmeb-1036	57	9	(	(	PUNCT
ajbmeb-1036	57	10	2023	2023	NUM
ajbmeb-1036	57	11	)	)	PUNCT
ajbmeb-1036	57	12	discuss	discuss	VERB
ajbmeb-1036	57	13	the	the	DET
ajbmeb-1036	57	14	results	result	NOUN
ajbmeb-1036	57	15	:	:	PUNCT
ajbmeb-1036	57	16	the	the	DET
ajbmeb-1036	57	17	first	first	ADJ
ajbmeb-1036	57	18	axis	axis	NOUN
ajbmeb-1036	57	19	:	:	PUNCT
ajbmeb-1036	57	20	the	the	DET
ajbmeb-1036	57	21	procedures	procedure	NOUN
ajbmeb-1036	57	22	of	of	ADP
ajbmeb-1036	57	23	the	the	DET
ajbmeb-1036	57	24	external	external	ADJ
ajbmeb-1036	57	25	auditor	auditor	NOUN
ajbmeb-1036	57	26	in	in	ADP
ajbmeb-1036	57	27	accordance	accordance	NOUN
ajbmeb-1036	57	28	with	with	ADP
ajbmeb-1036	57	29	international	international	ADJ
ajbmeb-1036	57	30	auditing	auditing	NOUN
ajbmeb-1036	57	31	standards	standard	NOUN
ajbmeb-1036	57	32	(	(	PUNCT
ajbmeb-1036	57	33	320	320	NUM
ajbmeb-1036	57	34	,	,	PUNCT
ajbmeb-1036	57	35	330	330	NUM
ajbmeb-1036	57	36	)	)	PUNCT
ajbmeb-1036	57	37	in	in	ADP
ajbmeb-1036	57	38	reducing	reduce	VERB
ajbmeb-1036	57	39	significant	significant	ADJ
ajbmeb-1036	57	40	misrepresentations	misrepresentation	NOUN
ajbmeb-1036	57	41	in	in	ADP
ajbmeb-1036	57	42	the	the	DET
ajbmeb-1036	57	43	financial	financial	ADJ
ajbmeb-1036	57	44	statements	statement	NOUN
ajbmeb-1036	57	45	.	.	PUNCT
ajbmeb-1036	58	1	table	table	NOUN
ajbmeb-1036	58	2	(	(	PUNCT
ajbmeb-1036	58	3	4	4	NUM
ajbmeb-1036	58	4	)	)	PUNCT
ajbmeb-1036	58	5	presents	present	VERB
ajbmeb-1036	58	6	the	the	DET
ajbmeb-1036	58	7	arithmetic	arithmetic	ADJ
ajbmeb-1036	58	8	means	mean	NOUN
ajbmeb-1036	58	9	,	,	PUNCT
ajbmeb-1036	58	10	standard	standard	ADJ
ajbmeb-1036	58	11	deviations	deviation	NOUN
ajbmeb-1036	58	12	,	,	PUNCT
ajbmeb-1036	58	13	the	the	DET
ajbmeb-1036	58	14	level	level	NOUN
ajbmeb-1036	58	15	of	of	ADP
ajbmeb-1036	58	16	response	response	NOUN
ajbmeb-1036	58	17	and	and	CCONJ
ajbmeb-1036	58	18	their	their	PRON
ajbmeb-1036	58	19	significance	significance	NOUN
ajbmeb-1036	58	20	for	for	ADP
ajbmeb-1036	58	21	the	the	DET
ajbmeb-1036	58	22	variable	variable	NOUN
ajbmeb-1036	58	23	of	of	ADP
ajbmeb-1036	58	24	the	the	DET
ajbmeb-1036	58	25	external	external	ADJ
ajbmeb-1036	58	26	auditor	auditor	NOUN
ajbmeb-1036	58	27	’s	’s	PART
ajbmeb-1036	58	28	procedures	procedure	NOUN
ajbmeb-1036	58	29	in	in	ADP
ajbmeb-1036	58	30	accordance	accordance	NOUN
ajbmeb-1036	58	31	with	with	ADP
ajbmeb-1036	58	32	international	international	ADJ
ajbmeb-1036	58	33	auditing	auditing	NOUN
ajbmeb-1036	58	34	standards	standard	NOUN
ajbmeb-1036	58	35	(	(	PUNCT
ajbmeb-1036	58	36	320	320	NUM
ajbmeb-1036	58	37	,	,	PUNCT
ajbmeb-1036	58	38	330	330	NUM
ajbmeb-1036	58	39	)	)	PUNCT
ajbmeb-1036	58	40	in	in	ADP
ajbmeb-1036	58	41	reducing	reduce	VERB
ajbmeb-1036	58	42	material	material	NOUN
ajbmeb-1036	58	43	misstatements	misstatement	NOUN
ajbmeb-1036	58	44	in	in	ADP
ajbmeb-1036	58	45	the	the	DET
ajbmeb-1036	58	46	financial	financial	ADJ
ajbmeb-1036	58	47	statements	statement	NOUN
ajbmeb-1036	58	48	.	.	PUNCT
ajbmeb-1036	59	1	it	it	PRON
ajbmeb-1036	59	2	is	be	AUX
ajbmeb-1036	59	3	noted	note	VERB
ajbmeb-1036	59	4	from	from	ADP
ajbmeb-1036	59	5	the	the	DET
ajbmeb-1036	59	6	table	table	NOUN
ajbmeb-1036	59	7	that	that	SCONJ
ajbmeb-1036	59	8	paragraph	paragraph	NOUN
ajbmeb-1036	59	9	(	(	PUNCT
ajbmeb-1036	59	10	1	1	NUM
ajbmeb-1036	59	11	)	)	PUNCT
ajbmeb-1036	59	12	which	which	PRON
ajbmeb-1036	59	13	refers	refer	VERB
ajbmeb-1036	59	14	to	to	ADP
ajbmeb-1036	59	15	(	(	PUNCT
ajbmeb-1036	59	16	the	the	DET
ajbmeb-1036	59	17	use	use	NOUN
ajbmeb-1036	59	18	of	of	ADP
ajbmeb-1036	59	19	the	the	DET
ajbmeb-1036	59	20	total	total	ADJ
ajbmeb-1036	59	21	relative	relative	ADJ
ajbmeb-1036	59	22	importance	importance	NOUN
ajbmeb-1036	59	23	of	of	ADP
ajbmeb-1036	59	24	the	the	DET
ajbmeb-1036	59	25	elements	element	NOUN
ajbmeb-1036	59	26	of	of	ADP
ajbmeb-1036	59	27	the	the	DET
ajbmeb-1036	59	28	financial	financial	ADJ
ajbmeb-1036	59	29	statements	statement	NOUN
ajbmeb-1036	59	30	by	by	ADP
ajbmeb-1036	59	31	the	the	DET
ajbmeb-1036	59	32	external	external	ADJ
ajbmeb-1036	59	33	auditor	auditor	NOUN
ajbmeb-1036	59	34	helps	help	VERB
ajbmeb-1036	59	35	in	in	ADP
ajbmeb-1036	59	36	estimating	estimate	VERB
ajbmeb-1036	59	37	the	the	DET
ajbmeb-1036	59	38	level	level	NOUN
ajbmeb-1036	59	39	of	of	ADP
ajbmeb-1036	59	40	material	material	NOUN
ajbmeb-1036	59	41	misstatements	misstatement	NOUN
ajbmeb-1036	59	42	to	to	PART
ajbmeb-1036	59	43	which	which	PRON
ajbmeb-1036	59	44	the	the	DET
ajbmeb-1036	59	45	financial	financial	ADJ
ajbmeb-1036	59	46	statements	statement	NOUN
ajbmeb-1036	59	47	are	be	AUX
ajbmeb-1036	59	48	exposed	expose	VERB
ajbmeb-1036	59	49	)	)	PUNCT
ajbmeb-1036	59	50	.	.	PUNCT
ajbmeb-1036	60	1	i	i	PRON
ajbmeb-1036	60	2	obtained	obtain	VERB
ajbmeb-1036	60	3	the	the	DET
ajbmeb-1036	60	4	highest	high	ADJ
ajbmeb-1036	60	5	arithmetic	arithmetic	ADJ
ajbmeb-1036	60	6	mean	mean	NOUN
ajbmeb-1036	60	7	(	(	PUNCT
ajbmeb-1036	60	8	4.0866	4.0866	NUM
ajbmeb-1036	60	9	)	)	PUNCT
ajbmeb-1036	60	10	and	and	CCONJ
ajbmeb-1036	60	11	a	a	DET
ajbmeb-1036	60	12	standard	standard	ADJ
ajbmeb-1036	60	13	deviation	deviation	NOUN
ajbmeb-1036	60	14	of	of	ADP
ajbmeb-1036	60	15	(	(	PUNCT
ajbmeb-1036	60	16	0.67874	0.67874	NUM
ajbmeb-1036	60	17	)	)	PUNCT
ajbmeb-1036	60	18	this	this	PRON
ajbmeb-1036	60	19	shows	show	VERB
ajbmeb-1036	60	20	the	the	DET
ajbmeb-1036	60	21	consistency	consistency	NOUN
ajbmeb-1036	60	22	of	of	ADP
ajbmeb-1036	60	23	the	the	DET
ajbmeb-1036	60	24	research	research	NOUN
ajbmeb-1036	60	25	sample	sample	NOUN
ajbmeb-1036	60	26	's	's	PART
ajbmeb-1036	60	27	responses	response	NOUN
ajbmeb-1036	60	28	towards	towards	ADP
ajbmeb-1036	60	29	this	this	DET
ajbmeb-1036	60	30	paragraph	paragraph	NOUN
ajbmeb-1036	60	31	and	and	CCONJ
ajbmeb-1036	60	32	within	within	ADP
ajbmeb-1036	60	33	the	the	DET
ajbmeb-1036	60	34	"	"	PUNCT
ajbmeb-1036	60	35	very	very	ADV
ajbmeb-1036	60	36	high	high	ADJ
ajbmeb-1036	60	37	"	"	PUNCT
ajbmeb-1036	60	38	response	response	NOUN
ajbmeb-1036	60	39	level	level	NOUN
ajbmeb-1036	60	40	"	"	PUNCT
ajbmeb-1036	60	41	.	.	PUNCT
ajbmeb-1036	61	1	while	while	SCONJ
ajbmeb-1036	61	2	paragraph	paragraph	NOUN
ajbmeb-1036	61	3	(	(	PUNCT
ajbmeb-1036	61	4	6	6	NUM
ajbmeb-1036	61	5	)	)	PUNCT
ajbmeb-1036	61	6	,	,	PUNCT
ajbmeb-1036	61	7	which	which	PRON
ajbmeb-1036	61	8	refers	refer	VERB
ajbmeb-1036	61	9	to	to	ADP
ajbmeb-1036	61	10	(	(	PUNCT
ajbmeb-1036	61	11	relative	relative	ADJ
ajbmeb-1036	61	12	importance	importance	NOUN
ajbmeb-1036	61	13	contributes	contribute	VERB
ajbmeb-1036	61	14	to	to	ADP
ajbmeb-1036	61	15	the	the	DET
ajbmeb-1036	61	16	external	external	ADJ
ajbmeb-1036	61	17	auditor	auditor	NOUN
ajbmeb-1036	61	18	obtaining	obtain	VERB
ajbmeb-1036	61	19	reasonable	reasonable	ADJ
ajbmeb-1036	61	20	assurance	assurance	NOUN
ajbmeb-1036	61	21	that	that	PRON
ajbmeb-1036	61	22	the	the	DET
ajbmeb-1036	61	23	financial	financial	ADJ
ajbmeb-1036	61	24	statements	statement	NOUN
ajbmeb-1036	61	25	as	as	ADP
ajbmeb-1036	61	26	a	a	DET
ajbmeb-1036	61	27	whole	whole	NOUN
ajbmeb-1036	61	28	are	be	AUX
ajbmeb-1036	61	29	free	free	ADJ
ajbmeb-1036	61	30	from	from	ADP
ajbmeb-1036	61	31	material	material	ADJ
ajbmeb-1036	61	32	errors	error	NOUN
ajbmeb-1036	61	33	,	,	PUNCT
ajbmeb-1036	61	34	whether	whether	SCONJ
ajbmeb-1036	61	35	due	due	ADP
ajbmeb-1036	61	36	to	to	PART
ajbmeb-1036	61	37	fraud	fraud	NOUN
ajbmeb-1036	61	38	or	or	CCONJ
ajbmeb-1036	61	39	error	error	NOUN
ajbmeb-1036	61	40	and	and	CCONJ
ajbmeb-1036	61	41	thus	thus	ADV
ajbmeb-1036	61	42	avoiding	avoid	VERB
ajbmeb-1036	61	43	the	the	DET
ajbmeb-1036	61	44	risk	risk	NOUN
ajbmeb-1036	61	45	of	of	ADP
ajbmeb-1036	61	46	non	non	ADJ
ajbmeb-1036	61	47	-	-	NOUN
ajbmeb-1036	61	48	discovery	discovery	NOUN
ajbmeb-1036	61	49	)	)	PUNCT
ajbmeb-1036	61	50	got	get	VERB
ajbmeb-1036	61	51	the	the	DET
ajbmeb-1036	61	52	lowest	low	ADJ
ajbmeb-1036	61	53	arithmetic	arithmetic	ADJ
ajbmeb-1036	61	54	averages	average	NOUN
ajbmeb-1036	61	55	with	with	ADP
ajbmeb-1036	61	56	an	an	DET
ajbmeb-1036	61	57	arithmetic	arithmetic	ADJ
ajbmeb-1036	61	58	average	average	NOUN
ajbmeb-1036	61	59	of	of	ADP
ajbmeb-1036	61	60	(	(	PUNCT
ajbmeb-1036	61	61	3.8504	3.8504	NUM
ajbmeb-1036	61	62	)	)	PUNCT
ajbmeb-1036	61	63	.	.	PUNCT
ajbmeb-1036	61	64	)	)	PUNCT
ajbmeb-1036	62	1	and	and	CCONJ
ajbmeb-1036	62	2	a	a	DET
ajbmeb-1036	62	3	standard	standard	ADJ
ajbmeb-1036	62	4	deviation	deviation	NOUN
ajbmeb-1036	62	5	of	of	ADP
ajbmeb-1036	62	6	(	(	PUNCT
ajbmeb-1036	62	7	0.87359	0.87359	NUM
ajbmeb-1036	62	8	)	)	PUNCT
ajbmeb-1036	62	9	,	,	PUNCT
ajbmeb-1036	62	10	and	and	CCONJ
ajbmeb-1036	62	11	this	this	PRON
ajbmeb-1036	62	12	indicates	indicate	VERB
ajbmeb-1036	62	13	the	the	DET
ajbmeb-1036	62	14	agreement	agreement	NOUN
ajbmeb-1036	62	15	of	of	ADP
ajbmeb-1036	62	16	the	the	DET
ajbmeb-1036	62	17	research	research	NOUN
ajbmeb-1036	62	18	sample	sample	NOUN
ajbmeb-1036	62	19	answers	answer	NOUN
ajbmeb-1036	62	20	and	and	CCONJ
ajbmeb-1036	62	21	within	within	ADP
ajbmeb-1036	62	22	the	the	DET
ajbmeb-1036	62	23	"	"	PUNCT
ajbmeb-1036	62	24	high	high	ADJ
ajbmeb-1036	62	25	"	"	PUNCT
ajbmeb-1036	62	26	response	response	NOUN
ajbmeb-1036	62	27	level	level	NOUN
ajbmeb-1036	62	28	.	.	PUNCT
ajbmeb-1036	63	1	as	as	ADP
ajbmeb-1036	63	2	for	for	ADP
ajbmeb-1036	63	3	the	the	DET
ajbmeb-1036	63	4	general	general	ADJ
ajbmeb-1036	63	5	rate	rate	NOUN
ajbmeb-1036	63	6	of	of	ADP
ajbmeb-1036	63	7	the	the	DET
ajbmeb-1036	63	8	external	external	ADJ
ajbmeb-1036	63	9	auditor	auditor	NOUN
ajbmeb-1036	63	10	's	's	PART
ajbmeb-1036	63	11	procedures	procedure	NOUN
ajbmeb-1036	63	12	variable	variable	NOUN
ajbmeb-1036	63	13	according	accord	VERB
ajbmeb-1036	63	14	to	to	ADP
ajbmeb-1036	63	15	international	international	ADJ
ajbmeb-1036	63	16	auditing	auditing	NOUN
ajbmeb-1036	63	17	standards	standard	NOUN
ajbmeb-1036	63	18	(	(	PUNCT
ajbmeb-1036	63	19	320	320	NUM
ajbmeb-1036	63	20	,	,	PUNCT
ajbmeb-1036	63	21	330	330	NUM
ajbmeb-1036	63	22	)	)	PUNCT
ajbmeb-1036	63	23	in	in	ADP
ajbmeb-1036	63	24	reducing	reduce	VERB
ajbmeb-1036	63	25	significant	significant	ADJ
ajbmeb-1036	63	26	misrepresentations	misrepresentation	NOUN
ajbmeb-1036	63	27	in	in	ADP
ajbmeb-1036	63	28	the	the	DET
ajbmeb-1036	63	29	financial	financial	ADJ
ajbmeb-1036	63	30	statements	statement	NOUN
ajbmeb-1036	63	31	,	,	PUNCT
ajbmeb-1036	63	32	the	the	DET
ajbmeb-1036	63	33	general	general	ADJ
ajbmeb-1036	63	34	arithmetic	arithmetic	NOUN
ajbmeb-1036	63	35	mean	mean	NOUN
ajbmeb-1036	63	36	was	be	AUX
ajbmeb-1036	63	37	(	(	PUNCT
ajbmeb-1036	63	38	3.965	3.965	NUM
ajbmeb-1036	63	39	)	)	PUNCT
ajbmeb-1036	63	40	,	,	PUNCT
ajbmeb-1036	63	41	with	with	ADP
ajbmeb-1036	63	42	a	a	DET
ajbmeb-1036	63	43	standard	standard	ADJ
ajbmeb-1036	63	44	deviation	deviation	NOUN
ajbmeb-1036	63	45	of	of	ADP
ajbmeb-1036	63	46	(	(	PUNCT
ajbmeb-1036	63	47	0.7648	0.7648	NUM
ajbmeb-1036	63	48	)	)	PUNCT
ajbmeb-1036	63	49	,	,	PUNCT
ajbmeb-1036	63	50	and	and	CCONJ
ajbmeb-1036	63	51	at	at	ADP
ajbmeb-1036	63	52	the	the	DET
ajbmeb-1036	63	53	level	level	NOUN
ajbmeb-1036	63	54	of	of	ADP
ajbmeb-1036	63	55	"	"	PUNCT
ajbmeb-1036	63	56	high	high	ADJ
ajbmeb-1036	63	57	"	"	PUNCT
ajbmeb-1036	63	58	response	response	NOUN
ajbmeb-1036	63	59	.	.	PUNCT
ajbmeb-1036	64	1	schedule	schedule	NOUN
ajbmeb-1036	64	2	(	(	PUNCT
ajbmeb-1036	64	3	4	4	X
ajbmeb-1036	64	4	)	)	PUNCT
ajbmeb-1036	64	5	arithmetic	arithmetic	ADJ
ajbmeb-1036	64	6	means	mean	NOUN
ajbmeb-1036	64	7	,	,	PUNCT
ajbmeb-1036	64	8	standard	standard	ADJ
ajbmeb-1036	64	9	deviations	deviation	NOUN
ajbmeb-1036	64	10	,	,	PUNCT
ajbmeb-1036	64	11	response	response	NOUN
ajbmeb-1036	64	12	level	level	NOUN
ajbmeb-1036	64	13	,	,	PUNCT
ajbmeb-1036	64	14	importance	importance	NOUN
ajbmeb-1036	64	15	,	,	PUNCT
ajbmeb-1036	64	16	factors	factor	NOUN
ajbmeb-1036	64	17	and	and	CCONJ
ajbmeb-1036	64	18	risks	risk	NOUN
ajbmeb-1036	64	19	affecting	affect	VERB
ajbmeb-1036	64	20	the	the	DET
ajbmeb-1036	64	21	size	size	NOUN
ajbmeb-1036	64	22	of	of	ADP
ajbmeb-1036	64	23	material	material	NOUN
ajbmeb-1036	64	24	misstatements	misstatement	NOUN
ajbmeb-1036	64	25	in	in	ADP
ajbmeb-1036	64	26	the	the	DET
ajbmeb-1036	64	27	financial	financial	ADJ
ajbmeb-1036	64	28	statements	statement	NOUN
ajbmeb-1036	64	29	(	(	PUNCT
ajbmeb-1036	64	30	n=127	n=127	NOUN
ajbmeb-1036	64	31	)	)	PUNCT
ajbmeb-1036	64	32	importance	importance	NOUN
ajbmeb-1036	64	33	answer	answer	NOUN
ajbmeb-1036	64	34	level	level	NOUN
ajbmeb-1036	64	35	standard	standard	ADJ
ajbmeb-1036	64	36	deviation	deviation	NOUN
ajbmeb-1036	64	37	arithmetic	arithmetic	ADJ
ajbmeb-1036	64	38	mean	mean	ADJ
ajbmeb-1036	64	39	statement	statement	NOUN
ajbmeb-1036	64	40	sequenc	sequenc	NOUN
ajbmeb-1036	64	41	es	es	ADP
ajbmeb-1036	64	42	1	1	NUM
ajbmeb-1036	64	43	high	high	ADV
ajbmeb-1036	64	44	0.67874	0.67874	NUM
ajbmeb-1036	64	45	4.09	4.09	NUM
ajbmeb-1036	64	46	the	the	DET
ajbmeb-1036	64	47	use	use	NOUN
ajbmeb-1036	64	48	of	of	ADP
ajbmeb-1036	64	49	the	the	DET
ajbmeb-1036	64	50	overall	overall	ADJ
ajbmeb-1036	64	51	relative	relative	ADJ
ajbmeb-1036	64	52	importance	importance	NOUN
ajbmeb-1036	64	53	of	of	ADP
ajbmeb-1036	64	54	the	the	DET
ajbmeb-1036	64	55	elements	element	NOUN
ajbmeb-1036	64	56	of	of	ADP
ajbmeb-1036	64	57	the	the	DET
ajbmeb-1036	64	58	financial	financial	ADJ
ajbmeb-1036	64	59	statements	statement	NOUN
ajbmeb-1036	64	60	by	by	ADP
ajbmeb-1036	64	61	the	the	DET
ajbmeb-1036	64	62	external	external	ADJ
ajbmeb-1036	64	63	auditor	auditor	NOUN
ajbmeb-1036	64	64	helps	help	VERB
ajbmeb-1036	64	65	in	in	ADP
ajbmeb-1036	64	66	estimating	estimate	VERB
ajbmeb-1036	64	67	the	the	DET
ajbmeb-1036	64	68	level	level	NOUN
ajbmeb-1036	64	69	of	of	ADP
ajbmeb-1036	64	70	significant	significant	ADJ
ajbmeb-1036	64	71	misrepresentation	misrepresentation	NOUN
ajbmeb-1036	64	72	to	to	PART
ajbmeb-1036	64	73	which	which	PRON
ajbmeb-1036	64	74	the	the	DET
ajbmeb-1036	64	75	financial	financial	ADJ
ajbmeb-1036	64	76	statements	statement	NOUN
ajbmeb-1036	64	77	are	be	AUX
ajbmeb-1036	64	78	exposed	expose	VERB
ajbmeb-1036	64	79	.	.	PUNCT
ajbmeb-1036	65	1	1	1	NUM
ajbmeb-1036	65	2	american	american	ADJ
ajbmeb-1036	65	3	journal	journal	PROPN
ajbmeb-1036	65	4	of	of	ADP
ajbmeb-1036	65	5	business	business	NOUN
ajbmeb-1036	65	6	management	management	NOUN
ajbmeb-1036	65	7	,	,	PUNCT
ajbmeb-1036	65	8	economics	economic	NOUN
ajbmeb-1036	65	9	and	and	CCONJ
ajbmeb-1036	65	10	banking	banking	NOUN
ajbmeb-1036	65	11	volume	volume	NOUN
ajbmeb-1036	65	12	14	14	NUM
ajbmeb-1036	65	13	july	july	PROPN
ajbmeb-1036	65	14	,	,	PUNCT
ajbmeb-1036	65	15	2023	2023	NUM
ajbmeb-1036	65	16	p	p	NOUN
ajbmeb-1036	65	17	a	a	PRON
ajbmeb-1036	65	18	g	g	NOUN
ajbmeb-1036	65	19	e	e	NOUN
ajbmeb-1036	65	20	|	|	ADV
ajbmeb-1036	65	21	7	7	NUM
ajbmeb-1036	65	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1036	65	23	3	3	NUM
ajbmeb-1036	65	24	high	high	NOUN
ajbmeb-1036	65	25	0.66648	0.66648	NUM
ajbmeb-1036	65	26	4.0157	4.0157	NUM
ajbmeb-1036	65	27	the	the	DET
ajbmeb-1036	65	28	use	use	NOUN
ajbmeb-1036	65	29	of	of	ADP
ajbmeb-1036	65	30	materiality	materiality	NOUN
ajbmeb-1036	65	31	at	at	ADP
ajbmeb-1036	65	32	the	the	DET
ajbmeb-1036	65	33	level	level	NOUN
ajbmeb-1036	65	34	of	of	ADP
ajbmeb-1036	65	35	the	the	DET
ajbmeb-1036	65	36	balances	balance	NOUN
ajbmeb-1036	65	37	of	of	ADP
ajbmeb-1036	65	38	the	the	DET
ajbmeb-1036	65	39	elements	element	NOUN
ajbmeb-1036	65	40	of	of	ADP
ajbmeb-1036	65	41	the	the	DET
ajbmeb-1036	65	42	financial	financial	ADJ
ajbmeb-1036	65	43	statements	statement	NOUN
ajbmeb-1036	65	44	helps	help	VERB
ajbmeb-1036	65	45	in	in	ADP
ajbmeb-1036	65	46	assessing	assess	VERB
ajbmeb-1036	65	47	and	and	CCONJ
ajbmeb-1036	65	48	estimating	estimate	VERB
ajbmeb-1036	65	49	the	the	DET
ajbmeb-1036	65	50	inherent	inherent	ADJ
ajbmeb-1036	65	51	risks	risk	NOUN
ajbmeb-1036	65	52	of	of	ADP
ajbmeb-1036	65	53	the	the	DET
ajbmeb-1036	65	54	financial	financial	NOUN
ajbmeb-1036	65	55	.	.	PUNCT
ajbmeb-1036	66	1	2	2	NUM
ajbmeb-1036	66	2	5	5	NUM
ajbmeb-1036	66	3	high	high	ADJ
ajbmeb-1036	66	4	0.81066	0.81066	NUM
ajbmeb-1036	66	5	3.9606	3.9606	NUM
ajbmeb-1036	66	6	the	the	DET
ajbmeb-1036	66	7	relative	relative	ADJ
ajbmeb-1036	66	8	importance	importance	NOUN
ajbmeb-1036	66	9	contributes	contribute	VERB
ajbmeb-1036	66	10	to	to	ADP
ajbmeb-1036	66	11	increasing	increase	VERB
ajbmeb-1036	66	12	the	the	DET
ajbmeb-1036	66	13	effectiveness	effectiveness	NOUN
ajbmeb-1036	66	14	of	of	ADP
ajbmeb-1036	66	15	evaluating	evaluate	VERB
ajbmeb-1036	66	16	the	the	DET
ajbmeb-1036	66	17	internal	internal	ADJ
ajbmeb-1036	66	18	control	control	NOUN
ajbmeb-1036	66	19	system	system	NOUN
ajbmeb-1036	66	20	and	and	CCONJ
ajbmeb-1036	66	21	determining	determine	VERB
ajbmeb-1036	66	22	the	the	DET
ajbmeb-1036	66	23	level	level	NOUN
ajbmeb-1036	66	24	of	of	ADP
ajbmeb-1036	66	25	control	control	NOUN
ajbmeb-1036	66	26	risks	risk	NOUN
ajbmeb-1036	66	27	to	to	PART
ajbmeb-1036	66	28	which	which	PRON
ajbmeb-1036	66	29	the	the	DET
ajbmeb-1036	66	30	audit	audit	NOUN
ajbmeb-1036	66	31	process	process	NOUN
ajbmeb-1036	66	32	is	be	AUX
ajbmeb-1036	66	33	exposed	expose	VERB
ajbmeb-1036	66	34	,	,	PUNCT
ajbmeb-1036	66	35	resulting	result	VERB
ajbmeb-1036	66	36	from	from	ADP
ajbmeb-1036	66	37	the	the	DET
ajbmeb-1036	66	38	failure	failure	NOUN
ajbmeb-1036	66	39	and	and	CCONJ
ajbmeb-1036	66	40	weakness	weakness	NOUN
ajbmeb-1036	66	41	of	of	ADP
ajbmeb-1036	66	42	the	the	DET
ajbmeb-1036	66	43	internal	internal	ADJ
ajbmeb-1036	66	44	control	control	NOUN
ajbmeb-1036	66	45	system	system	NOUN
ajbmeb-1036	66	46	in	in	ADP
ajbmeb-1036	66	47	preventing	prevent	VERB
ajbmeb-1036	66	48	the	the	DET
ajbmeb-1036	66	49	occurrence	occurrence	NOUN
ajbmeb-1036	66	50	or	or	CCONJ
ajbmeb-1036	66	51	discovery	discovery	NOUN
ajbmeb-1036	66	52	of	of	ADP
ajbmeb-1036	66	53	material	material	NOUN
ajbmeb-1036	66	54	misstatements	misstatement	NOUN
ajbmeb-1036	66	55	and	and	CCONJ
ajbmeb-1036	66	56	risks	risk	NOUN
ajbmeb-1036	66	57	in	in	ADP
ajbmeb-1036	66	58	the	the	DET
ajbmeb-1036	66	59	balances	balance	NOUN
ajbmeb-1036	66	60	that	that	PRON
ajbmeb-1036	66	61	make	make	VERB
ajbmeb-1036	66	62	up	up	ADP
ajbmeb-1036	66	63	the	the	DET
ajbmeb-1036	66	64	financial	financial	ADJ
ajbmeb-1036	66	65	statements	statement	NOUN
ajbmeb-1036	66	66	.	.	PUNCT
ajbmeb-1036	67	1	3	3	NUM
ajbmeb-1036	67	2	2	2	NUM
ajbmeb-1036	67	3	high	high	ADJ
ajbmeb-1036	67	4	0.79147	0.79147	NUM
ajbmeb-1036	67	5	4.0236	4.0236	NUM
ajbmeb-1036	67	6	the	the	DET
ajbmeb-1036	67	7	use	use	NOUN
ajbmeb-1036	67	8	of	of	ADP
ajbmeb-1036	67	9	relative	relative	ADJ
ajbmeb-1036	67	10	importance	importance	NOUN
ajbmeb-1036	67	11	when	when	SCONJ
ajbmeb-1036	67	12	planning	plan	VERB
ajbmeb-1036	67	13	the	the	DET
ajbmeb-1036	67	14	audit	audit	NOUN
ajbmeb-1036	67	15	process	process	NOUN
ajbmeb-1036	67	16	and	and	CCONJ
ajbmeb-1036	67	17	during	during	ADP
ajbmeb-1036	67	18	the	the	DET
ajbmeb-1036	67	19	examination	examination	NOUN
ajbmeb-1036	67	20	stage	stage	NOUN
ajbmeb-1036	67	21	contributes	contribute	VERB
ajbmeb-1036	67	22	to	to	ADP
ajbmeb-1036	67	23	the	the	DET
ajbmeb-1036	67	24	separation	separation	NOUN
ajbmeb-1036	67	25	between	between	ADP
ajbmeb-1036	67	26	unintentional	unintentional	ADJ
ajbmeb-1036	67	27	error	error	NOUN
ajbmeb-1036	67	28	and	and	CCONJ
ajbmeb-1036	67	29	fraud	fraud	NOUN
ajbmeb-1036	67	30	resulting	result	VERB
ajbmeb-1036	67	31	from	from	ADP
ajbmeb-1036	67	32	management	management	NOUN
ajbmeb-1036	67	33	and	and	CCONJ
ajbmeb-1036	67	34	not	not	PART
ajbmeb-1036	67	35	being	be	AUX
ajbmeb-1036	67	36	preoccupied	preoccupy	VERB
ajbmeb-1036	67	37	with	with	ADP
ajbmeb-1036	67	38	detecting	detect	VERB
ajbmeb-1036	67	39	minor	minor	ADJ
ajbmeb-1036	67	40	errors	error	NOUN
ajbmeb-1036	67	41	,	,	PUNCT
ajbmeb-1036	67	42	which	which	PRON
ajbmeb-1036	67	43	focuses	focus	VERB
ajbmeb-1036	67	44	on	on	ADP
ajbmeb-1036	67	45	discovering	discover	VERB
ajbmeb-1036	67	46	significant	significant	ADJ
ajbmeb-1036	67	47	misrepresentation	misrepresentation	NOUN
ajbmeb-1036	67	48	in	in	ADP
ajbmeb-1036	67	49	the	the	DET
ajbmeb-1036	67	50	financial	financial	ADJ
ajbmeb-1036	67	51	statements	statement	NOUN
ajbmeb-1036	67	52	.	.	PUNCT
ajbmeb-1036	68	1	4	4	NUM
ajbmeb-1036	68	2	7	7	NUM
ajbmeb-1036	68	3	high	high	ADJ
ajbmeb-1036	68	4	0.75328	0.75328	NUM
ajbmeb-1036	68	5	3.9370	3.9370	NUM
ajbmeb-1036	68	6	the	the	DET
ajbmeb-1036	68	7	relative	relative	ADJ
ajbmeb-1036	68	8	importance	importance	NOUN
ajbmeb-1036	68	9	share	share	NOUN
ajbmeb-1036	68	10	in	in	ADP
ajbmeb-1036	68	11	to	to	ADP
ajbmeb-1036	68	12	the	the	DET
ajbmeb-1036	68	13	external	external	ADJ
ajbmeb-1036	68	14	auditor	auditor	NOUN
ajbmeb-1036	68	15	avoiding	avoid	VERB
ajbmeb-1036	68	16	the	the	DET
ajbmeb-1036	68	17	risk	risk	NOUN
ajbmeb-1036	68	18	of	of	ADP
ajbmeb-1036	68	19	misestimating	misestimate	VERB
ajbmeb-1036	68	20	of	of	ADP
ajbmeb-1036	68	21	the	the	DET
ajbmeb-1036	68	22	elements	element	NOUN
ajbmeb-1036	68	23	of	of	ADP
ajbmeb-1036	68	24	the	the	DET
ajbmeb-1036	68	25	financial	financial	ADJ
ajbmeb-1036	68	26	statements	statement	NOUN
ajbmeb-1036	68	27	by	by	ADP
ajbmeb-1036	68	28	measuring	measure	VERB
ajbmeb-1036	68	29	the	the	DET
ajbmeb-1036	68	30	relative	relative	ADJ
ajbmeb-1036	68	31	importance	importance	NOUN
ajbmeb-1036	68	32	at	at	ADP
ajbmeb-1036	68	33	the	the	DET
ajbmeb-1036	68	34	level	level	NOUN
ajbmeb-1036	68	35	of	of	ADP
ajbmeb-1036	68	36	the	the	DET
ajbmeb-1036	68	37	financial	financial	ADJ
ajbmeb-1036	68	38	statements	statement	NOUN
ajbmeb-1036	68	39	as	as	ADP
ajbmeb-1036	68	40	a	a	DET
ajbmeb-1036	68	41	whole	whole	NOUN
ajbmeb-1036	68	42	and	and	CCONJ
ajbmeb-1036	68	43	at	at	ADP
ajbmeb-1036	68	44	the	the	DET
ajbmeb-1036	68	45	level	level	NOUN
ajbmeb-1036	68	46	of	of	ADP
ajbmeb-1036	68	47	balances	balance	NOUN
ajbmeb-1036	68	48	.	.	PUNCT
ajbmeb-1036	69	1	5	5	NUM
ajbmeb-1036	69	2	10	10	NUM
ajbmeb-1036	69	3	high	high	ADJ
ajbmeb-1036	69	4	0.87359	0.87359	NUM
ajbmeb-1036	69	5	3.8504	3.8504	NUM
ajbmeb-1036	69	6	materiality	materiality	NOUN
ajbmeb-1036	69	7	contributes	contribute	VERB
ajbmeb-1036	69	8	to	to	ADP
ajbmeb-1036	69	9	the	the	DET
ajbmeb-1036	69	10	external	external	ADJ
ajbmeb-1036	69	11	auditor	auditor	NOUN
ajbmeb-1036	69	12	obtaining	obtain	VERB
ajbmeb-1036	69	13	reasonable	reasonable	ADJ
ajbmeb-1036	69	14	assurance	assurance	NOUN
ajbmeb-1036	69	15	that	that	PRON
ajbmeb-1036	69	16	the	the	DET
ajbmeb-1036	69	17	financial	financial	ADJ
ajbmeb-1036	69	18	statements	statement	NOUN
ajbmeb-1036	69	19	as	as	ADP
ajbmeb-1036	69	20	a	a	DET
ajbmeb-1036	69	21	whole	whole	NOUN
ajbmeb-1036	69	22	are	be	AUX
ajbmeb-1036	69	23	free	free	ADJ
ajbmeb-1036	69	24	from	from	ADP
ajbmeb-1036	69	25	material	material	ADJ
ajbmeb-1036	69	26	errors	error	NOUN
ajbmeb-1036	69	27	,	,	PUNCT
ajbmeb-1036	69	28	whether	whether	SCONJ
ajbmeb-1036	69	29	due	due	ADP
ajbmeb-1036	69	30	to	to	PART
ajbmeb-1036	69	31	fraud	fraud	NOUN
ajbmeb-1036	69	32	or	or	CCONJ
ajbmeb-1036	69	33	error	error	NOUN
ajbmeb-1036	69	34	,	,	PUNCT
ajbmeb-1036	69	35	and	and	CCONJ
ajbmeb-1036	69	36	thus	thus	ADV
ajbmeb-1036	69	37	avoids	avoid	VERB
ajbmeb-1036	69	38	the	the	DET
ajbmeb-1036	69	39	risk	risk	NOUN
ajbmeb-1036	69	40	of	of	ADP
ajbmeb-1036	69	41	non	non	NOUN
ajbmeb-1036	69	42	-	-	NOUN
ajbmeb-1036	69	43	discovery	discovery	NOUN
ajbmeb-1036	69	44	.	.	PUNCT
ajbmeb-1036	70	1	6	6	NUM
ajbmeb-1036	70	2	4	4	NUM
ajbmeb-1036	70	3	high	high	ADJ
ajbmeb-1036	70	4	0.71785	0.71785	NUM
ajbmeb-1036	70	5	3.9764	3.9764	NUM
ajbmeb-1036	70	6	the	the	DET
ajbmeb-1036	70	7	relative	relative	ADJ
ajbmeb-1036	70	8	importance	importance	NOUN
ajbmeb-1036	70	9	of	of	ADP
ajbmeb-1036	70	10	the	the	DET
ajbmeb-1036	70	11	audit	audit	NOUN
ajbmeb-1036	70	12	procedures	procedure	NOUN
ajbmeb-1036	70	13	contributes	contribute	VERB
ajbmeb-1036	70	14	to	to	ADP
ajbmeb-1036	70	15	the	the	DET
ajbmeb-1036	70	16	audit	audit	NOUN
ajbmeb-1036	70	17	process	process	NOUN
ajbmeb-1036	70	18	as	as	ADP
ajbmeb-1036	70	19	a	a	DET
ajbmeb-1036	70	20	guide	guide	NOUN
ajbmeb-1036	70	21	to	to	ADP
ajbmeb-1036	70	22	planning	plan	VERB
ajbmeb-1036	70	23	the	the	DET
ajbmeb-1036	70	24	essential	essential	ADJ
ajbmeb-1036	70	25	procedures	procedure	NOUN
ajbmeb-1036	70	26	,	,	PUNCT
ajbmeb-1036	70	27	both	both	PRON
ajbmeb-1036	70	28	analytical	analytical	ADJ
ajbmeb-1036	70	29	and	and	CCONJ
ajbmeb-1036	70	30	detailed	detailed	ADJ
ajbmeb-1036	70	31	,	,	PUNCT
ajbmeb-1036	70	32	as	as	SCONJ
ajbmeb-1036	70	33	attention	attention	NOUN
ajbmeb-1036	70	34	and	and	CCONJ
ajbmeb-1036	70	35	control	control	NOUN
ajbmeb-1036	70	36	work	work	NOUN
ajbmeb-1036	70	37	are	be	AUX
ajbmeb-1036	70	38	directed	direct	VERB
ajbmeb-1036	70	39	to	to	ADP
ajbmeb-1036	70	40	those	those	DET
ajbmeb-1036	70	41	items	item	NOUN
ajbmeb-1036	70	42	or	or	CCONJ
ajbmeb-1036	70	43	accounts	account	NOUN
ajbmeb-1036	70	44	that	that	PRON
ajbmeb-1036	70	45	are	be	AUX
ajbmeb-1036	70	46	important	important	ADJ
ajbmeb-1036	70	47	,	,	PUNCT
ajbmeb-1036	70	48	or	or	CCONJ
ajbmeb-1036	70	49	that	that	PRON
ajbmeb-1036	70	50	are	be	AUX
ajbmeb-1036	70	51	subject	subject	ADJ
ajbmeb-1036	70	52	to	to	ADP
ajbmeb-1036	70	53	errors	error	NOUN
ajbmeb-1036	70	54	or	or	CCONJ
ajbmeb-1036	70	55	fraud	fraud	NOUN
ajbmeb-1036	70	56	.	.	PUNCT
ajbmeb-1036	71	1	7	7	NUM
ajbmeb-1036	71	2	9	9	NUM
ajbmeb-1036	71	3	high	high	ADJ
ajbmeb-1036	71	4	0.77083	0.77083	NUM
ajbmeb-1036	71	5	3.9055	3.9055	NUM
ajbmeb-1036	71	6	materiality	materiality	NOUN
ajbmeb-1036	71	7	contributes	contribute	VERB
ajbmeb-1036	71	8	to	to	ADP
ajbmeb-1036	71	9	the	the	DET
ajbmeb-1036	71	10	external	external	ADJ
ajbmeb-1036	71	11	auditor	auditor	NOUN
ajbmeb-1036	71	12	's	's	PART
ajbmeb-1036	71	13	avoidance	avoidance	NOUN
ajbmeb-1036	71	14	of	of	ADP
ajbmeb-1036	71	15	audit	audit	NOUN
ajbmeb-1036	71	16	risks	risk	NOUN
ajbmeb-1036	71	17	when	when	SCONJ
ajbmeb-1036	71	18	it	it	PRON
ajbmeb-1036	71	19	enhances	enhance	VERB
ajbmeb-1036	71	20	his	his	PRON
ajbmeb-1036	71	21	awareness	awareness	NOUN
ajbmeb-1036	71	22	of	of	ADP
ajbmeb-1036	71	23	the	the	DET
ajbmeb-1036	71	24	existence	existence	NOUN
ajbmeb-1036	71	25	of	of	ADP
ajbmeb-1036	71	26	an	an	DET
ajbmeb-1036	71	27	inverse	inverse	NOUN
ajbmeb-1036	71	28	relationship	relationship	NOUN
ajbmeb-1036	71	29	between	between	ADP
ajbmeb-1036	71	30	the	the	DET
ajbmeb-1036	71	31	level	level	NOUN
ajbmeb-1036	71	32	of	of	ADP
ajbmeb-1036	71	33	risk	risk	NOUN
ajbmeb-1036	71	34	of	of	ADP
ajbmeb-1036	71	35	material	material	NOUN
ajbmeb-1036	71	36	misstatement	misstatement	NOUN
ajbmeb-1036	71	37	and	and	CCONJ
ajbmeb-1036	71	38	the	the	DET
ajbmeb-1036	71	39	amount	amount	NOUN
ajbmeb-1036	71	40	of	of	ADP
ajbmeb-1036	71	41	evidence	evidence	NOUN
ajbmeb-1036	71	42	that	that	SCONJ
ajbmeb-1036	71	43	the	the	DET
ajbmeb-1036	71	44	auditor	auditor	NOUN
ajbmeb-1036	71	45	must	must	AUX
ajbmeb-1036	71	46	collect	collect	VERB
ajbmeb-1036	71	47	.	.	PUNCT
ajbmeb-1036	72	1	8	8	NUM
ajbmeb-1036	72	2	4	4	NUM
ajbmeb-1036	72	3	high	high	ADJ
ajbmeb-1036	72	4	0.83556	0.83556	NUM
ajbmeb-1036	72	5	3.9843	3.9843	NUM
ajbmeb-1036	72	6	identifying	identify	VERB
ajbmeb-1036	72	7	and	and	CCONJ
ajbmeb-1036	72	8	evaluating	evaluate	VERB
ajbmeb-1036	72	9	the	the	DET
ajbmeb-1036	72	10	dangers	danger	NOUN
ajbmeb-1036	72	11	of	of	ADP
ajbmeb-1036	72	12	material	material	NOUN
ajbmeb-1036	72	13	misstatements	misstatement	NOUN
ajbmeb-1036	72	14	enables	enable	VERB
ajbmeb-1036	72	15	the	the	DET
ajbmeb-1036	72	16	external	external	ADJ
ajbmeb-1036	72	17	auditor	auditor	NOUN
ajbmeb-1036	72	18	to	to	PART
ajbmeb-1036	72	19	reach	reach	VERB
ajbmeb-1036	72	20	the	the	DET
ajbmeb-1036	72	21	nature	nature	NOUN
ajbmeb-1036	72	22	of	of	ADP
ajbmeb-1036	72	23	transactions	transaction	NOUN
ajbmeb-1036	72	24	between	between	ADP
ajbmeb-1036	72	25	management	management	NOUN
ajbmeb-1036	72	26	and	and	CCONJ
ajbmeb-1036	72	27	employees	employee	NOUN
ajbmeb-1036	72	28	within	within	ADP
ajbmeb-1036	72	29	the	the	DET
ajbmeb-1036	72	30	9	9	NUM
ajbmeb-1036	72	31	american	american	ADJ
ajbmeb-1036	72	32	journal	journal	PROPN
ajbmeb-1036	72	33	of	of	ADP
ajbmeb-1036	72	34	business	business	NOUN
ajbmeb-1036	72	35	management	management	NOUN
ajbmeb-1036	72	36	,	,	PUNCT
ajbmeb-1036	72	37	economics	economic	NOUN
ajbmeb-1036	72	38	and	and	CCONJ
ajbmeb-1036	72	39	banking	banking	NOUN
ajbmeb-1036	72	40	volume	volume	NOUN
ajbmeb-1036	72	41	14	14	NUM
ajbmeb-1036	72	42	july	july	PROPN
ajbmeb-1036	72	43	,	,	PUNCT
ajbmeb-1036	72	44	2023	2023	NUM
ajbmeb-1036	72	45	p	p	NOUN
ajbmeb-1036	72	46	a	a	DET
ajbmeb-1036	72	47	g	g	NOUN
ajbmeb-1036	72	48	e	e	NOUN
ajbmeb-1036	72	49	|	|	ADV
ajbmeb-1036	72	50	8	8	NUM
ajbmeb-1036	72	51	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1036	72	52	economic	economic	ADJ
ajbmeb-1036	72	53	entity	entity	NOUN
ajbmeb-1036	72	54	,	,	PUNCT
ajbmeb-1036	72	55	all	all	PRON
ajbmeb-1036	72	56	of	of	ADP
ajbmeb-1036	72	57	which	which	PRON
ajbmeb-1036	72	58	helps	help	VERB
ajbmeb-1036	72	59	the	the	DET
ajbmeb-1036	72	60	auditor	auditor	NOUN
ajbmeb-1036	72	61	in	in	ADP
ajbmeb-1036	72	62	proper	proper	ADJ
ajbmeb-1036	72	63	planning	planning	NOUN
ajbmeb-1036	72	64	of	of	ADP
ajbmeb-1036	72	65	the	the	DET
ajbmeb-1036	72	66	audit	audit	NOUN
ajbmeb-1036	72	67	process	process	NOUN
ajbmeb-1036	72	68	and	and	CCONJ
ajbmeb-1036	72	69	performing	perform	VERB
ajbmeb-1036	72	70	his	his	PRON
ajbmeb-1036	72	71	work	work	NOUN
ajbmeb-1036	72	72	with	with	ADP
ajbmeb-1036	72	73	high	high	ADJ
ajbmeb-1036	72	74	quality	quality	NOUN
ajbmeb-1036	72	75	.	.	PUNCT
ajbmeb-1036	73	1	4	4	NUM
ajbmeb-1036	73	2	high	high	ADJ
ajbmeb-1036	73	3	0.74995	0.74995	NUM
ajbmeb-1036	73	4	3.9065	3.9065	NUM
ajbmeb-1036	73	5	the	the	DET
ajbmeb-1036	73	6	relative	relative	ADJ
ajbmeb-1036	73	7	importance	importance	NOUN
ajbmeb-1036	73	8	through	through	ADP
ajbmeb-1036	73	9	the	the	DET
ajbmeb-1036	73	10	stages	stage	NOUN
ajbmeb-1036	73	11	of	of	ADP
ajbmeb-1036	73	12	the	the	DET
ajbmeb-1036	73	13	audit	audit	NOUN
ajbmeb-1036	73	14	contributes	contribute	VERB
ajbmeb-1036	73	15	to	to	ADP
ajbmeb-1036	73	16	changing	change	VERB
ajbmeb-1036	73	17	its	its	PRON
ajbmeb-1036	73	18	decision	decision	NOUN
ajbmeb-1036	73	19	about	about	ADP
ajbmeb-1036	73	20	the	the	DET
ajbmeb-1036	73	21	degree	degree	NOUN
ajbmeb-1036	73	22	of	of	ADP
ajbmeb-1036	73	23	exposure	exposure	NOUN
ajbmeb-1036	73	24	of	of	ADP
ajbmeb-1036	73	25	the	the	DET
ajbmeb-1036	73	26	financial	financial	ADJ
ajbmeb-1036	73	27	element	element	NOUN
ajbmeb-1036	73	28	to	to	ADP
ajbmeb-1036	73	29	material	material	PROPN
ajbmeb-1036	73	30	misstatement	misstatement	NOUN
ajbmeb-1036	73	31	.	.	PUNCT
ajbmeb-1036	74	1	for	for	ADP
ajbmeb-1036	74	2	example	example	NOUN
ajbmeb-1036	74	3	,	,	PUNCT
ajbmeb-1036	74	4	when	when	SCONJ
ajbmeb-1036	74	5	the	the	DET
ajbmeb-1036	74	6	degree	degree	NOUN
ajbmeb-1036	74	7	of	of	ADP
ajbmeb-1036	74	8	material	material	NOUN
ajbmeb-1036	74	9	misstatement	misstatement	NOUN
ajbmeb-1036	74	10	is	be	AUX
ajbmeb-1036	74	11	low	low	ADJ
ajbmeb-1036	74	12	for	for	ADP
ajbmeb-1036	74	13	a	a	DET
ajbmeb-1036	74	14	financial	financial	ADJ
ajbmeb-1036	74	15	element	element	NOUN
ajbmeb-1036	74	16	at	at	ADP
ajbmeb-1036	74	17	the	the	DET
ajbmeb-1036	74	18	planning	planning	NOUN
ajbmeb-1036	74	19	stage	stage	NOUN
ajbmeb-1036	74	20	,	,	PUNCT
ajbmeb-1036	74	21	it	it	PRON
ajbmeb-1036	74	22	may	may	AUX
ajbmeb-1036	74	23	be	be	AUX
ajbmeb-1036	74	24	high	high	ADJ
ajbmeb-1036	74	25	for	for	ADP
ajbmeb-1036	74	26	the	the	DET
ajbmeb-1036	74	27	same	same	ADJ
ajbmeb-1036	74	28	element	element	NOUN
ajbmeb-1036	74	29	at	at	ADP
ajbmeb-1036	74	30	the	the	DET
ajbmeb-1036	74	31	examination	examination	NOUN
ajbmeb-1036	74	32	stage	stage	NOUN
ajbmeb-1036	74	33	and	and	CCONJ
ajbmeb-1036	74	34	presenting	present	VERB
ajbmeb-1036	74	35	the	the	DET
ajbmeb-1036	74	36	audit	audit	NOUN
ajbmeb-1036	74	37	results	result	NOUN
ajbmeb-1036	74	38	.	.	PUNCT
ajbmeb-1036	75	1	10	10	NUM
ajbmeb-1036	75	2	high	high	ADJ
ajbmeb-1036	75	3	0.76484	0.76484	NUM
ajbmeb-1036	75	4	3.965	3.965	NUM
ajbmeb-1036	75	5	total	total	NOUN
ajbmeb-1036	75	6	the	the	DET
ajbmeb-1036	75	7	second	second	ADJ
ajbmeb-1036	75	8	axis	axis	NOUN
ajbmeb-1036	75	9	:	:	PUNCT
ajbmeb-1036	75	10	factors	factor	NOUN
ajbmeb-1036	75	11	and	and	CCONJ
ajbmeb-1036	75	12	risks	risk	NOUN
ajbmeb-1036	75	13	affecting	affect	VERB
ajbmeb-1036	75	14	the	the	DET
ajbmeb-1036	75	15	size	size	NOUN
ajbmeb-1036	75	16	of	of	ADP
ajbmeb-1036	75	17	material	material	NOUN
ajbmeb-1036	75	18	misstatements	misstatement	NOUN
ajbmeb-1036	75	19	in	in	ADP
ajbmeb-1036	75	20	the	the	DET
ajbmeb-1036	75	21	financial	financial	ADJ
ajbmeb-1036	75	22	statements	statement	NOUN
ajbmeb-1036	75	23	.	.	PUNCT
ajbmeb-1036	76	1	table	table	NOUN
ajbmeb-1036	76	2	(	(	PUNCT
ajbmeb-1036	76	3	5	5	NUM
ajbmeb-1036	76	4	)	)	PUNCT
ajbmeb-1036	76	5	presents	present	VERB
ajbmeb-1036	76	6	the	the	DET
ajbmeb-1036	76	7	arithmetic	arithmetic	ADJ
ajbmeb-1036	76	8	means	mean	NOUN
ajbmeb-1036	76	9	,	,	PUNCT
ajbmeb-1036	76	10	standard	standard	ADJ
ajbmeb-1036	76	11	deviations	deviation	NOUN
ajbmeb-1036	76	12	,	,	PUNCT
ajbmeb-1036	76	13	and	and	CCONJ
ajbmeb-1036	76	14	the	the	DET
ajbmeb-1036	76	15	level	level	NOUN
ajbmeb-1036	76	16	of	of	ADP
ajbmeb-1036	76	17	response	response	NOUN
ajbmeb-1036	76	18	and	and	CCONJ
ajbmeb-1036	76	19	their	their	PRON
ajbmeb-1036	76	20	significance	significance	NOUN
ajbmeb-1036	76	21	for	for	ADP
ajbmeb-1036	76	22	the	the	DET
ajbmeb-1036	76	23	factors	factor	NOUN
ajbmeb-1036	76	24	and	and	CCONJ
ajbmeb-1036	76	25	risks	risk	VERB
ajbmeb-1036	76	26	variable	variable	ADJ
ajbmeb-1036	76	27	affecting	affect	VERB
ajbmeb-1036	76	28	the	the	DET
ajbmeb-1036	76	29	size	size	NOUN
ajbmeb-1036	76	30	of	of	ADP
ajbmeb-1036	76	31	material	material	NOUN
ajbmeb-1036	76	32	misstatements	misstatement	NOUN
ajbmeb-1036	76	33	in	in	ADP
ajbmeb-1036	76	34	the	the	DET
ajbmeb-1036	76	35	financial	financial	ADJ
ajbmeb-1036	76	36	statements	statement	NOUN
ajbmeb-1036	76	37	.	.	PUNCT
ajbmeb-1036	77	1	it	it	PRON
ajbmeb-1036	77	2	is	be	AUX
ajbmeb-1036	77	3	noted	note	VERB
ajbmeb-1036	77	4	from	from	ADP
ajbmeb-1036	77	5	the	the	DET
ajbmeb-1036	77	6	table	table	NOUN
ajbmeb-1036	77	7	that	that	SCONJ
ajbmeb-1036	77	8	paragraph	paragraph	NOUN
ajbmeb-1036	77	9	(	(	PUNCT
ajbmeb-1036	77	10	4	4	NUM
ajbmeb-1036	77	11	)	)	PUNCT
ajbmeb-1036	77	12	which	which	PRON
ajbmeb-1036	77	13	refers	refer	VERB
ajbmeb-1036	77	14	to	to	ADP
ajbmeb-1036	77	15	(	(	PUNCT
ajbmeb-1036	77	16	the	the	DET
ajbmeb-1036	77	17	risks	risk	NOUN
ajbmeb-1036	77	18	of	of	ADP
ajbmeb-1036	77	19	material	material	ADJ
ajbmeb-1036	77	20	misstatements	misstatement	NOUN
ajbmeb-1036	77	21	in	in	ADP
ajbmeb-1036	77	22	the	the	DET
ajbmeb-1036	77	23	financial	financial	ADJ
ajbmeb-1036	77	24	statements	statement	NOUN
ajbmeb-1036	77	25	increase	increase	VERB
ajbmeb-1036	77	26	when	when	SCONJ
ajbmeb-1036	77	27	the	the	DET
ajbmeb-1036	77	28	external	external	ADJ
ajbmeb-1036	77	29	auditor	auditor	NOUN
ajbmeb-1036	77	30	does	do	AUX
ajbmeb-1036	77	31	not	not	PART
ajbmeb-1036	77	32	separate	separate	VERB
ajbmeb-1036	77	33	between	between	ADP
ajbmeb-1036	77	34	unintentional	unintentional	ADJ
ajbmeb-1036	77	35	error	error	NOUN
ajbmeb-1036	77	36	and	and	CCONJ
ajbmeb-1036	77	37	fraud	fraud	NOUN
ajbmeb-1036	77	38	resulting	result	VERB
ajbmeb-1036	77	39	from	from	ADP
ajbmeb-1036	77	40	management	management	NOUN
ajbmeb-1036	77	41	and	and	CCONJ
ajbmeb-1036	77	42	is	be	AUX
ajbmeb-1036	77	43	preoccupied	preoccupy	VERB
ajbmeb-1036	77	44	with	with	ADP
ajbmeb-1036	77	45	the	the	DET
ajbmeb-1036	77	46	latter	latter	ADJ
ajbmeb-1036	77	47	by	by	ADP
ajbmeb-1036	77	48	detecting	detect	VERB
ajbmeb-1036	77	49	minor	minor	ADJ
ajbmeb-1036	77	50	errors	error	NOUN
ajbmeb-1036	77	51	)	)	PUNCT
ajbmeb-1036	77	52	,	,	PUNCT
ajbmeb-1036	77	53	i	i	PRON
ajbmeb-1036	77	54	got	get	VERB
ajbmeb-1036	77	55	the	the	DET
ajbmeb-1036	77	56	highest	high	ADJ
ajbmeb-1036	77	57	arithmetic	arithmetic	ADJ
ajbmeb-1036	77	58	averages	average	NOUN
ajbmeb-1036	77	59	of	of	ADP
ajbmeb-1036	77	60	(	(	PUNCT
ajbmeb-1036	77	61	4.0945	4.0945	NUM
ajbmeb-1036	77	62	)	)	PUNCT
ajbmeb-1036	77	63	and	and	CCONJ
ajbmeb-1036	77	64	a	a	DET
ajbmeb-1036	77	65	standard	standard	ADJ
ajbmeb-1036	77	66	deviation	deviation	NOUN
ajbmeb-1036	77	67	of	of	ADP
ajbmeb-1036	77	68	(	(	PUNCT
ajbmeb-1036	77	69	0.81097	0.81097	NUM
ajbmeb-1036	77	70	)	)	PUNCT
ajbmeb-1036	77	71	,	,	PUNCT
ajbmeb-1036	77	72	this	this	PRON
ajbmeb-1036	77	73	shows	show	VERB
ajbmeb-1036	77	74	the	the	DET
ajbmeb-1036	77	75	consistency	consistency	NOUN
ajbmeb-1036	77	76	of	of	ADP
ajbmeb-1036	77	77	the	the	DET
ajbmeb-1036	77	78	research	research	NOUN
ajbmeb-1036	77	79	sample	sample	NOUN
ajbmeb-1036	77	80	's	's	PART
ajbmeb-1036	77	81	answers	answer	NOUN
ajbmeb-1036	77	82	towards	towards	ADP
ajbmeb-1036	77	83	this	this	DET
ajbmeb-1036	77	84	paragraph	paragraph	NOUN
ajbmeb-1036	77	85	and	and	CCONJ
ajbmeb-1036	77	86	within	within	ADP
ajbmeb-1036	77	87	the	the	DET
ajbmeb-1036	77	88	"	"	PUNCT
ajbmeb-1036	77	89	very	very	ADV
ajbmeb-1036	77	90	high	high	ADJ
ajbmeb-1036	77	91	"	"	PUNCT
ajbmeb-1036	77	92	response	response	NOUN
ajbmeb-1036	77	93	level	level	NOUN
ajbmeb-1036	77	94	.	.	PUNCT
ajbmeb-1036	78	1	while	while	SCONJ
ajbmeb-1036	78	2	paragraph	paragraph	NOUN
ajbmeb-1036	78	3	(	(	PUNCT
ajbmeb-1036	78	4	9	9	NUM
ajbmeb-1036	78	5	)	)	PUNCT
ajbmeb-1036	78	6	,	,	PUNCT
ajbmeb-1036	78	7	which	which	PRON
ajbmeb-1036	78	8	refers	refer	VERB
ajbmeb-1036	78	9	to	to	ADP
ajbmeb-1036	78	10	(	(	PUNCT
ajbmeb-1036	78	11	the	the	DET
ajbmeb-1036	78	12	external	external	ADJ
ajbmeb-1036	78	13	auditor	auditor	NOUN
ajbmeb-1036	78	14	may	may	AUX
ajbmeb-1036	78	15	fail	fail	VERB
ajbmeb-1036	78	16	to	to	PART
ajbmeb-1036	78	17	reach	reach	VERB
ajbmeb-1036	78	18	the	the	DET
ajbmeb-1036	78	19	nature	nature	NOUN
ajbmeb-1036	78	20	of	of	ADP
ajbmeb-1036	78	21	transactions	transaction	NOUN
ajbmeb-1036	78	22	between	between	ADP
ajbmeb-1036	78	23	management	management	NOUN
ajbmeb-1036	78	24	and	and	CCONJ
ajbmeb-1036	78	25	employees	employee	NOUN
ajbmeb-1036	78	26	within	within	ADP
ajbmeb-1036	78	27	the	the	DET
ajbmeb-1036	78	28	economic	economic	ADJ
ajbmeb-1036	78	29	entity	entity	NOUN
ajbmeb-1036	78	30	as	as	ADP
ajbmeb-1036	78	31	a	a	DET
ajbmeb-1036	78	32	result	result	NOUN
ajbmeb-1036	78	33	of	of	ADP
ajbmeb-1036	78	34	not	not	PART
ajbmeb-1036	78	35	identifying	identify	VERB
ajbmeb-1036	78	36	and	and	CCONJ
ajbmeb-1036	78	37	evaluating	evaluate	VERB
ajbmeb-1036	78	38	the	the	DET
ajbmeb-1036	78	39	risks	risk	NOUN
ajbmeb-1036	78	40	of	of	ADP
ajbmeb-1036	78	41	material	material	ADJ
ajbmeb-1036	78	42	misstatements	misstatement	NOUN
ajbmeb-1036	78	43	in	in	ADP
ajbmeb-1036	78	44	the	the	DET
ajbmeb-1036	78	45	financial	financial	ADJ
ajbmeb-1036	78	46	statements	statement	NOUN
ajbmeb-1036	78	47	)	)	PUNCT
ajbmeb-1036	78	48	obtained	obtain	VERB
ajbmeb-1036	78	49	the	the	DET
ajbmeb-1036	78	50	lowest	low	ADJ
ajbmeb-1036	78	51	arithmetic	arithmetic	ADJ
ajbmeb-1036	78	52	averages	average	NOUN
ajbmeb-1036	78	53	with	with	ADP
ajbmeb-1036	78	54	an	an	DET
ajbmeb-1036	78	55	arithmetic	arithmetic	ADJ
ajbmeb-1036	78	56	mean	mean	NOUN
ajbmeb-1036	78	57	of	of	ADP
ajbmeb-1036	78	58	(	(	PUNCT
ajbmeb-1036	78	59	3.7874	3.7874	NUM
ajbmeb-1036	78	60	)	)	PUNCT
ajbmeb-1036	78	61	and	and	CCONJ
ajbmeb-1036	78	62	a	a	DET
ajbmeb-1036	78	63	standard	standard	ADJ
ajbmeb-1036	78	64	deviation	deviation	NOUN
ajbmeb-1036	78	65	of	of	ADP
ajbmeb-1036	78	66	(	(	PUNCT
ajbmeb-1036	78	67	0.93120	0.93120	NUM
ajbmeb-1036	78	68	)	)	PUNCT
ajbmeb-1036	78	69	this	this	PRON
ajbmeb-1036	78	70	indicates	indicate	VERB
ajbmeb-1036	78	71	the	the	DET
ajbmeb-1036	78	72	agreement	agreement	NOUN
ajbmeb-1036	78	73	of	of	ADP
ajbmeb-1036	78	74	the	the	DET
ajbmeb-1036	78	75	research	research	NOUN
ajbmeb-1036	78	76	sample	sample	NOUN
ajbmeb-1036	78	77	answers	answer	NOUN
ajbmeb-1036	78	78	within	within	ADP
ajbmeb-1036	78	79	the	the	DET
ajbmeb-1036	78	80	“	"	PUNCT
ajbmeb-1036	78	81	high	high	ADJ
ajbmeb-1036	78	82	”	"	PUNCT
ajbmeb-1036	78	83	response	response	NOUN
ajbmeb-1036	78	84	level	level	NOUN
ajbmeb-1036	78	85	.	.	PUNCT
ajbmeb-1036	79	1	as	as	ADP
ajbmeb-1036	79	2	for	for	ADP
ajbmeb-1036	79	3	the	the	DET
ajbmeb-1036	79	4	general	general	ADJ
ajbmeb-1036	79	5	rate	rate	NOUN
ajbmeb-1036	79	6	of	of	ADP
ajbmeb-1036	79	7	the	the	DET
ajbmeb-1036	79	8	factor	factor	NOUN
ajbmeb-1036	79	9	and	and	CCONJ
ajbmeb-1036	79	10	risk	risk	NOUN
ajbmeb-1036	79	11	variable	variable	NOUN
ajbmeb-1036	79	12	affecting	affect	VERB
ajbmeb-1036	79	13	the	the	DET
ajbmeb-1036	79	14	size	size	NOUN
ajbmeb-1036	79	15	of	of	ADP
ajbmeb-1036	79	16	material	material	NOUN
ajbmeb-1036	79	17	misstatements	misstatement	NOUN
ajbmeb-1036	79	18	in	in	ADP
ajbmeb-1036	79	19	the	the	DET
ajbmeb-1036	79	20	financial	financial	ADJ
ajbmeb-1036	79	21	statements	statement	NOUN
ajbmeb-1036	79	22	,	,	PUNCT
ajbmeb-1036	79	23	the	the	DET
ajbmeb-1036	79	24	general	general	ADJ
ajbmeb-1036	79	25	arithmetic	arithmetic	NOUN
ajbmeb-1036	79	26	mean	mean	NOUN
ajbmeb-1036	79	27	was	be	AUX
ajbmeb-1036	79	28	(	(	PUNCT
ajbmeb-1036	79	29	3.94	3.94	NUM
ajbmeb-1036	79	30	)	)	PUNCT
ajbmeb-1036	79	31	,	,	PUNCT
ajbmeb-1036	79	32	with	with	ADP
ajbmeb-1036	79	33	a	a	DET
ajbmeb-1036	79	34	standard	standard	ADJ
ajbmeb-1036	79	35	deviation	deviation	NOUN
ajbmeb-1036	79	36	of	of	ADP
ajbmeb-1036	79	37	(	(	PUNCT
ajbmeb-1036	79	38	0.824	0.824	NUM
ajbmeb-1036	79	39	)	)	PUNCT
ajbmeb-1036	79	40	,	,	PUNCT
ajbmeb-1036	79	41	and	and	CCONJ
ajbmeb-1036	79	42	at	at	ADP
ajbmeb-1036	79	43	the	the	DET
ajbmeb-1036	79	44	level	level	NOUN
ajbmeb-1036	79	45	of	of	ADP
ajbmeb-1036	79	46	the	the	DET
ajbmeb-1036	79	47	response	response	NOUN
ajbmeb-1036	80	1	"	"	PUNCT
ajbmeb-1036	80	2	high	high	ADJ
ajbmeb-1036	80	3	.	.	PUNCT
ajbmeb-1036	80	4	table	table	NOUN
ajbmeb-1036	80	5	(	(	PUNCT
ajbmeb-1036	80	6	5	5	NUM
ajbmeb-1036	80	7	)	)	PUNCT
ajbmeb-1036	80	8	arithmetic	arithmetic	ADJ
ajbmeb-1036	80	9	means	mean	NOUN
ajbmeb-1036	80	10	,	,	PUNCT
ajbmeb-1036	80	11	standard	standard	ADJ
ajbmeb-1036	80	12	deviations	deviation	NOUN
ajbmeb-1036	80	13	,	,	PUNCT
ajbmeb-1036	80	14	response	response	NOUN
ajbmeb-1036	80	15	level	level	NOUN
ajbmeb-1036	80	16	,	,	PUNCT
ajbmeb-1036	80	17	and	and	CCONJ
ajbmeb-1036	80	18	importance	importance	NOUN
ajbmeb-1036	80	19	factors	factor	NOUN
ajbmeb-1036	80	20	and	and	CCONJ
ajbmeb-1036	80	21	risks	risk	NOUN
ajbmeb-1036	80	22	affecting	affect	VERB
ajbmeb-1036	80	23	the	the	DET
ajbmeb-1036	80	24	size	size	NOUN
ajbmeb-1036	80	25	of	of	ADP
ajbmeb-1036	80	26	material	material	NOUN
ajbmeb-1036	80	27	misstatements	misstatement	NOUN
ajbmeb-1036	80	28	in	in	ADP
ajbmeb-1036	80	29	the	the	DET
ajbmeb-1036	80	30	financial	financial	ADJ
ajbmeb-1036	80	31	statements	statement	NOUN
ajbmeb-1036	80	32	(	(	PUNCT
ajbmeb-1036	80	33	n=127	n=127	NOUN
ajbmeb-1036	80	34	)	)	PUNCT
ajbmeb-1036	80	35	importance	importance	NOUN
ajbmeb-1036	80	36	answer	answer	NOUN
ajbmeb-1036	80	37	level	level	NOUN
ajbmeb-1036	80	38	standar	standar	PROPN
ajbmeb-1036	80	39	d	d	PROPN
ajbmeb-1036	80	40	deviatio	deviatio	PROPN
ajbmeb-1036	80	41	n	n	PROPN
ajbmeb-1036	80	42	arithmet	arithmet	ADV
ajbmeb-1036	80	43	ic	ic	PRON
ajbmeb-1036	80	44	mean	mean	VERB
ajbmeb-1036	80	45	statement	statement	NOUN
ajbmeb-1036	80	46	seque	seque	NOUN
ajbmeb-1036	80	47	nces	nce	VERB
ajbmeb-1036	80	48	2	2	NUM
ajbmeb-1036	80	49	high	high	ADJ
ajbmeb-1036	80	50	0.81266	0.81266	NUM
ajbmeb-1036	80	51	4.0787	4.0787	NUM
ajbmeb-1036	80	52	one	one	NUM
ajbmeb-1036	80	53	of	of	ADP
ajbmeb-1036	80	54	the	the	DET
ajbmeb-1036	80	55	factors	factor	NOUN
ajbmeb-1036	80	56	affecting	affect	VERB
ajbmeb-1036	80	57	the	the	DET
ajbmeb-1036	80	58	extent	extent	NOUN
ajbmeb-1036	80	59	of	of	ADP
ajbmeb-1036	80	60	material	material	ADJ
ajbmeb-1036	80	61	misstatements	misstatement	NOUN
ajbmeb-1036	80	62	in	in	ADP
ajbmeb-1036	80	63	the	the	DET
ajbmeb-1036	80	64	financial	financial	ADJ
ajbmeb-1036	80	65	statements	statement	NOUN
ajbmeb-1036	80	66	is	be	AUX
ajbmeb-1036	80	67	the	the	DET
ajbmeb-1036	80	68	failure	failure	NOUN
ajbmeb-1036	80	69	of	of	ADP
ajbmeb-1036	80	70	the	the	DET
ajbmeb-1036	80	71	external	external	ADJ
ajbmeb-1036	80	72	auditor	auditor	NOUN
ajbmeb-1036	80	73	to	to	PART
ajbmeb-1036	80	74	assess	assess	VERB
ajbmeb-1036	80	75	the	the	DET
ajbmeb-1036	80	76	amount	amount	NOUN
ajbmeb-1036	80	77	of	of	ADP
ajbmeb-1036	80	78	deviation	deviation	NOUN
ajbmeb-1036	80	79	in	in	ADP
ajbmeb-1036	80	80	the	the	DET
ajbmeb-1036	80	81	financial	financial	ADJ
ajbmeb-1036	80	82	statements	statement	NOUN
ajbmeb-1036	80	83	as	as	ADP
ajbmeb-1036	80	84	a	a	DET
ajbmeb-1036	80	85	single	single	ADJ
ajbmeb-1036	80	86	unit	unit	NOUN
ajbmeb-1036	80	87	.	.	PUNCT
ajbmeb-1036	81	1	1	1	NUM
ajbmeb-1036	81	2	american	american	ADJ
ajbmeb-1036	81	3	journal	journal	PROPN
ajbmeb-1036	81	4	of	of	ADP
ajbmeb-1036	81	5	business	business	NOUN
ajbmeb-1036	81	6	management	management	NOUN
ajbmeb-1036	81	7	,	,	PUNCT
ajbmeb-1036	81	8	economics	economic	NOUN
ajbmeb-1036	81	9	and	and	CCONJ
ajbmeb-1036	81	10	banking	banking	NOUN
ajbmeb-1036	81	11	volume	volume	NOUN
ajbmeb-1036	81	12	14	14	NUM
ajbmeb-1036	81	13	july	july	PROPN
ajbmeb-1036	81	14	,	,	PUNCT
ajbmeb-1036	81	15	2023	2023	NUM
ajbmeb-1036	81	16	p	p	NOUN
ajbmeb-1036	81	17	a	a	DET
ajbmeb-1036	81	18	g	g	NOUN
ajbmeb-1036	81	19	e	e	NOUN
ajbmeb-1036	81	20	|	|	ADV
ajbmeb-1036	81	21	9	9	NUM
ajbmeb-1036	81	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1036	81	23	4	4	NUM
ajbmeb-1036	81	24	high	high	ADJ
ajbmeb-1036	81	25	0.81634	0.81634	NUM
ajbmeb-1036	81	26	3.9843	3.9843	NUM
ajbmeb-1036	81	27	one	one	NUM
ajbmeb-1036	81	28	of	of	ADP
ajbmeb-1036	81	29	the	the	DET
ajbmeb-1036	81	30	factors	factor	NOUN
ajbmeb-1036	81	31	affecting	affect	VERB
ajbmeb-1036	81	32	the	the	DET
ajbmeb-1036	81	33	size	size	NOUN
ajbmeb-1036	81	34	of	of	ADP
ajbmeb-1036	81	35	the	the	DET
ajbmeb-1036	81	36	material	material	ADJ
ajbmeb-1036	81	37	misstatements	misstatement	NOUN
ajbmeb-1036	81	38	of	of	ADP
ajbmeb-1036	81	39	the	the	DET
ajbmeb-1036	81	40	financial	financial	ADJ
ajbmeb-1036	81	41	statements	statement	NOUN
ajbmeb-1036	81	42	is	be	AUX
ajbmeb-1036	81	43	the	the	DET
ajbmeb-1036	81	44	amount	amount	NOUN
ajbmeb-1036	81	45	of	of	ADP
ajbmeb-1036	81	46	the	the	DET
ajbmeb-1036	81	47	size	size	NOUN
ajbmeb-1036	81	48	of	of	ADP
ajbmeb-1036	81	49	the	the	DET
ajbmeb-1036	81	50	inherited	inherit	VERB
ajbmeb-1036	81	51	risks	risk	NOUN
ajbmeb-1036	81	52	of	of	ADP
ajbmeb-1036	81	53	the	the	DET
ajbmeb-1036	81	54	balances	balance	NOUN
ajbmeb-1036	81	55	and	and	CCONJ
ajbmeb-1036	81	56	the	the	DET
ajbmeb-1036	81	57	elements	element	NOUN
ajbmeb-1036	81	58	of	of	ADP
ajbmeb-1036	81	59	the	the	DET
ajbmeb-1036	81	60	financial	financial	ADJ
ajbmeb-1036	81	61	statements	statement	NOUN
ajbmeb-1036	81	62	,	,	PUNCT
ajbmeb-1036	81	63	that	that	ADV
ajbmeb-1036	81	64	is	is	ADV
ajbmeb-1036	81	65	,	,	PUNCT
ajbmeb-1036	81	66	the	the	PRON
ajbmeb-1036	81	67	greater	great	ADJ
ajbmeb-1036	81	68	the	the	DET
ajbmeb-1036	81	69	size	size	NOUN
ajbmeb-1036	81	70	of	of	ADP
ajbmeb-1036	81	71	the	the	DET
ajbmeb-1036	81	72	inherited	inherit	VERB
ajbmeb-1036	81	73	risks	risk	NOUN
ajbmeb-1036	81	74	,	,	PUNCT
ajbmeb-1036	81	75	the	the	PRON
ajbmeb-1036	81	76	greater	great	ADJ
ajbmeb-1036	81	77	the	the	DET
ajbmeb-1036	81	78	potential	potential	NOUN
ajbmeb-1036	81	79	that	that	SCONJ
ajbmeb-1036	81	80	the	the	DET
ajbmeb-1036	81	81	financial	financial	ADJ
ajbmeb-1036	81	82	statements	statement	NOUN
ajbmeb-1036	81	83	will	will	AUX
ajbmeb-1036	81	84	be	be	AUX
ajbmeb-1036	81	85	exposed	expose	VERB
ajbmeb-1036	81	86	to	to	ADP
ajbmeb-1036	81	87	material	material	NOUN
ajbmeb-1036	81	88	misstatements	misstatement	NOUN
ajbmeb-1036	81	89	.	.	PUNCT
ajbmeb-1036	82	1	2	2	NUM
ajbmeb-1036	82	2	3	3	NUM
ajbmeb-1036	82	3	high	high	ADJ
ajbmeb-1036	82	4	0.76079	0.76079	NUM
ajbmeb-1036	82	5	4.0236	4.0236	NUM
ajbmeb-1036	82	6	one	one	NUM
ajbmeb-1036	82	7	of	of	ADP
ajbmeb-1036	82	8	the	the	DET
ajbmeb-1036	82	9	factors	factor	NOUN
ajbmeb-1036	82	10	affecting	affect	VERB
ajbmeb-1036	82	11	the	the	DET
ajbmeb-1036	82	12	increase	increase	NOUN
ajbmeb-1036	82	13	in	in	ADP
ajbmeb-1036	82	14	the	the	DET
ajbmeb-1036	82	15	size	size	NOUN
ajbmeb-1036	82	16	of	of	ADP
ajbmeb-1036	82	17	the	the	DET
ajbmeb-1036	82	18	material	material	ADJ
ajbmeb-1036	82	19	misstatements	misstatement	NOUN
ajbmeb-1036	82	20	of	of	ADP
ajbmeb-1036	82	21	the	the	DET
ajbmeb-1036	82	22	financial	financial	ADJ
ajbmeb-1036	82	23	statements	statement	NOUN
ajbmeb-1036	82	24	is	be	AUX
ajbmeb-1036	82	25	the	the	DET
ajbmeb-1036	82	26	high	high	ADJ
ajbmeb-1036	82	27	control	control	NOUN
ajbmeb-1036	82	28	risks	risk	NOUN
ajbmeb-1036	82	29	resulting	result	VERB
ajbmeb-1036	82	30	from	from	ADP
ajbmeb-1036	82	31	the	the	DET
ajbmeb-1036	82	32	incorrect	incorrect	ADJ
ajbmeb-1036	82	33	assessment	assessment	NOUN
ajbmeb-1036	82	34	of	of	ADP
ajbmeb-1036	82	35	the	the	DET
ajbmeb-1036	82	36	internal	internal	ADJ
ajbmeb-1036	82	37	control	control	NOUN
ajbmeb-1036	82	38	system	system	NOUN
ajbmeb-1036	82	39	.	.	PUNCT
ajbmeb-1036	83	1	3	3	NUM
ajbmeb-1036	83	2	1	1	NUM
ajbmeb-1036	83	3	high	high	ADJ
ajbmeb-1036	83	4	0.81097	0.81097	NUM
ajbmeb-1036	83	5	4.0945	4.0945	NUM
ajbmeb-1036	83	6	the	the	DET
ajbmeb-1036	83	7	risks	risk	NOUN
ajbmeb-1036	83	8	of	of	ADP
ajbmeb-1036	83	9	material	material	ADJ
ajbmeb-1036	83	10	misstatements	misstatement	NOUN
ajbmeb-1036	83	11	in	in	ADP
ajbmeb-1036	83	12	the	the	DET
ajbmeb-1036	83	13	financial	financial	ADJ
ajbmeb-1036	83	14	statements	statement	NOUN
ajbmeb-1036	83	15	increase	increase	VERB
ajbmeb-1036	83	16	when	when	SCONJ
ajbmeb-1036	83	17	the	the	DET
ajbmeb-1036	83	18	external	external	ADJ
ajbmeb-1036	83	19	auditor	auditor	NOUN
ajbmeb-1036	83	20	does	do	AUX
ajbmeb-1036	83	21	not	not	PART
ajbmeb-1036	83	22	separate	separate	VERB
ajbmeb-1036	83	23	between	between	ADP
ajbmeb-1036	83	24	unintentional	unintentional	ADJ
ajbmeb-1036	83	25	error	error	NOUN
ajbmeb-1036	83	26	and	and	CCONJ
ajbmeb-1036	83	27	fraud	fraud	NOUN
ajbmeb-1036	83	28	resulting	result	VERB
ajbmeb-1036	83	29	from	from	ADP
ajbmeb-1036	83	30	management	management	NOUN
ajbmeb-1036	83	31	and	and	CCONJ
ajbmeb-1036	83	32	is	be	AUX
ajbmeb-1036	83	33	preoccupied	preoccupy	VERB
ajbmeb-1036	83	34	with	with	ADP
ajbmeb-1036	83	35	the	the	DET
ajbmeb-1036	83	36	latter	latter	ADJ
ajbmeb-1036	83	37	by	by	ADP
ajbmeb-1036	83	38	detecting	detect	VERB
ajbmeb-1036	83	39	minor	minor	ADJ
ajbmeb-1036	83	40	errors	error	NOUN
ajbmeb-1036	83	41	.	.	PUNCT
ajbmeb-1036	84	1	4	4	NUM
ajbmeb-1036	84	2	9	9	NUM
ajbmeb-1036	84	3	high	high	ADJ
ajbmeb-1036	84	4	0.77705	0.77705	NUM
ajbmeb-1036	84	5	3.8031	3.8031	NUM
ajbmeb-1036	84	6	the	the	DET
ajbmeb-1036	84	7	external	external	ADJ
ajbmeb-1036	84	8	auditor	auditor	NOUN
ajbmeb-1036	84	9	is	be	AUX
ajbmeb-1036	84	10	exposed	expose	VERB
ajbmeb-1036	84	11	to	to	ADP
ajbmeb-1036	84	12	the	the	DET
ajbmeb-1036	84	13	risk	risk	NOUN
ajbmeb-1036	84	14	of	of	ADP
ajbmeb-1036	84	15	erroneous	erroneous	ADJ
ajbmeb-1036	84	16	estimation	estimation	NOUN
ajbmeb-1036	84	17	of	of	ADP
ajbmeb-1036	84	18	relative	relative	ADJ
ajbmeb-1036	84	19	importance	importance	NOUN
ajbmeb-1036	84	20	.	.	PUNCT
ajbmeb-1036	85	1	what	what	PRON
ajbmeb-1036	85	2	the	the	DET
ajbmeb-1036	85	3	auditor	auditor	NOUN
ajbmeb-1036	85	4	considers	consider	VERB
ajbmeb-1036	85	5	relatively	relatively	ADV
ajbmeb-1036	85	6	important	important	ADJ
ajbmeb-1036	85	7	when	when	SCONJ
ajbmeb-1036	85	8	examining	examine	VERB
ajbmeb-1036	85	9	the	the	DET
ajbmeb-1036	85	10	customer	customer	NOUN
ajbmeb-1036	85	11	's	's	PART
ajbmeb-1036	85	12	financial	financial	ADJ
ajbmeb-1036	85	13	statements	statement	NOUN
ajbmeb-1036	85	14	is	be	AUX
ajbmeb-1036	85	15	the	the	DET
ajbmeb-1036	85	16	nature	nature	NOUN
ajbmeb-1036	85	17	of	of	ADP
ajbmeb-1036	85	18	his	his	PRON
ajbmeb-1036	85	19	commercial	commercial	ADJ
ajbmeb-1036	85	20	activity	activity	NOUN
ajbmeb-1036	85	21	.	.	PUNCT
ajbmeb-1036	86	1	it	it	PRON
ajbmeb-1036	86	2	may	may	AUX
ajbmeb-1036	86	3	not	not	PART
ajbmeb-1036	86	4	carry	carry	VERB
ajbmeb-1036	86	5	the	the	DET
ajbmeb-1036	86	6	same	same	ADJ
ajbmeb-1036	86	7	relative	relative	ADJ
ajbmeb-1036	86	8	importance	importance	NOUN
ajbmeb-1036	86	9	if	if	SCONJ
ajbmeb-1036	86	10	the	the	DET
ajbmeb-1036	86	11	client	client	NOUN
ajbmeb-1036	86	12	's	's	PART
ajbmeb-1036	86	13	activity	activity	NOUN
ajbmeb-1036	86	14	is	be	AUX
ajbmeb-1036	86	15	industrial	industrial	ADJ
ajbmeb-1036	86	16	.	.	PUNCT
ajbmeb-1036	87	1	5	5	NUM
ajbmeb-1036	87	2	5	5	NUM
ajbmeb-1036	87	3	high	high	ADJ
ajbmeb-1036	87	4	0.82910	0.82910	NUM
ajbmeb-1036	87	5	3.9449	3.9449	NUM
ajbmeb-1036	87	6	one	one	NUM
ajbmeb-1036	87	7	of	of	ADP
ajbmeb-1036	87	8	the	the	DET
ajbmeb-1036	87	9	factors	factor	NOUN
ajbmeb-1036	87	10	influencing	influence	VERB
ajbmeb-1036	87	11	the	the	DET
ajbmeb-1036	87	12	external	external	ADJ
ajbmeb-1036	87	13	auditor	auditor	NOUN
ajbmeb-1036	87	14	to	to	PART
ajbmeb-1036	87	15	obtain	obtain	VERB
ajbmeb-1036	87	16	acceptable	acceptable	ADJ
ajbmeb-1036	87	17	assurance	assurance	NOUN
ajbmeb-1036	87	18	that	that	PRON
ajbmeb-1036	87	19	the	the	DET
ajbmeb-1036	87	20	financial	financial	ADJ
ajbmeb-1036	87	21	statements	statement	NOUN
ajbmeb-1036	87	22	as	as	ADP
ajbmeb-1036	87	23	a	a	DET
ajbmeb-1036	87	24	whole	whole	NOUN
ajbmeb-1036	87	25	are	be	AUX
ajbmeb-1036	87	26	free	free	ADJ
ajbmeb-1036	87	27	from	from	ADP
ajbmeb-1036	87	28	material	material	ADJ
ajbmeb-1036	87	29	errors	error	NOUN
ajbmeb-1036	87	30	,	,	PUNCT
ajbmeb-1036	87	31	whether	whether	SCONJ
ajbmeb-1036	87	32	due	due	ADP
ajbmeb-1036	87	33	to	to	PART
ajbmeb-1036	87	34	fraud	fraud	NOUN
ajbmeb-1036	87	35	or	or	CCONJ
ajbmeb-1036	87	36	error	error	NOUN
ajbmeb-1036	87	37	,	,	PUNCT
ajbmeb-1036	87	38	is	be	AUX
ajbmeb-1036	87	39	the	the	DET
ajbmeb-1036	87	40	high	high	ADJ
ajbmeb-1036	87	41	rates	rate	NOUN
ajbmeb-1036	87	42	of	of	ADP
ajbmeb-1036	87	43	non	non	ADJ
ajbmeb-1036	87	44	-	-	ADJ
ajbmeb-1036	87	45	discovery	discovery	ADJ
ajbmeb-1036	87	46	risks	risk	NOUN
ajbmeb-1036	87	47	,	,	PUNCT
ajbmeb-1036	87	48	and	and	CCONJ
ajbmeb-1036	87	49	then	then	ADV
ajbmeb-1036	87	50	a	a	DET
ajbmeb-1036	87	51	clean	clean	ADJ
ajbmeb-1036	87	52	report	report	NOUN
ajbmeb-1036	87	53	is	be	AUX
ajbmeb-1036	87	54	issued	issue	VERB
ajbmeb-1036	87	55	even	even	ADV
ajbmeb-1036	87	56	though	though	SCONJ
ajbmeb-1036	87	57	they	they	PRON
ajbmeb-1036	87	58	contain	contain	VERB
ajbmeb-1036	87	59	material	material	NOUN
ajbmeb-1036	87	60	distortions	distortion	NOUN
ajbmeb-1036	87	61	.	.	PUNCT
ajbmeb-1036	88	1	6	6	NUM
ajbmeb-1036	88	2	6	6	NUM
ajbmeb-1036	88	3	high	high	ADJ
ajbmeb-1036	88	4	0.81266	0.81266	NUM
ajbmeb-1036	88	5	3.9213	3.9213	NUM
ajbmeb-1036	88	6	one	one	NUM
ajbmeb-1036	88	7	of	of	ADP
ajbmeb-1036	88	8	the	the	DET
ajbmeb-1036	88	9	risks	risk	NOUN
ajbmeb-1036	88	10	that	that	PRON
ajbmeb-1036	88	11	the	the	DET
ajbmeb-1036	88	12	external	external	ADJ
ajbmeb-1036	88	13	auditor	auditor	NOUN
ajbmeb-1036	88	14	is	be	AUX
ajbmeb-1036	88	15	exposed	expose	VERB
ajbmeb-1036	88	16	to	to	ADP
ajbmeb-1036	88	17	is	be	AUX
ajbmeb-1036	88	18	poor	poor	ADJ
ajbmeb-1036	88	19	planning	planning	NOUN
ajbmeb-1036	88	20	of	of	ADP
ajbmeb-1036	88	21	the	the	DET
ajbmeb-1036	88	22	basic	basic	ADJ
ajbmeb-1036	88	23	audit	audit	NOUN
ajbmeb-1036	88	24	procedures	procedure	NOUN
ajbmeb-1036	88	25	,	,	PUNCT
ajbmeb-1036	88	26	both	both	PRON
ajbmeb-1036	88	27	analytical	analytical	ADJ
ajbmeb-1036	88	28	and	and	CCONJ
ajbmeb-1036	88	29	detailed	detailed	ADJ
ajbmeb-1036	88	30	,	,	PUNCT
ajbmeb-1036	88	31	as	as	SCONJ
ajbmeb-1036	88	32	attention	attention	NOUN
ajbmeb-1036	88	33	and	and	CCONJ
ajbmeb-1036	88	34	control	control	NOUN
ajbmeb-1036	88	35	work	work	NOUN
ajbmeb-1036	88	36	is	be	AUX
ajbmeb-1036	88	37	directed	direct	VERB
ajbmeb-1036	88	38	to	to	ADP
ajbmeb-1036	88	39	those	those	DET
ajbmeb-1036	88	40	items	item	NOUN
ajbmeb-1036	88	41	or	or	CCONJ
ajbmeb-1036	88	42	7	7	NUM
ajbmeb-1036	88	43	american	american	ADJ
ajbmeb-1036	88	44	journal	journal	PROPN
ajbmeb-1036	88	45	of	of	ADP
ajbmeb-1036	88	46	business	business	NOUN
ajbmeb-1036	88	47	management	management	NOUN
ajbmeb-1036	88	48	,	,	PUNCT
ajbmeb-1036	88	49	economics	economic	NOUN
ajbmeb-1036	88	50	and	and	CCONJ
ajbmeb-1036	88	51	banking	banking	NOUN
ajbmeb-1036	88	52	volume	volume	NOUN
ajbmeb-1036	88	53	14	14	NUM
ajbmeb-1036	88	54	july	july	PROPN
ajbmeb-1036	88	55	,	,	PUNCT
ajbmeb-1036	88	56	2023	2023	NUM
ajbmeb-1036	88	57	p	p	NOUN
ajbmeb-1036	88	58	a	a	DET
ajbmeb-1036	88	59	g	g	NOUN
ajbmeb-1036	88	60	e	e	NOUN
ajbmeb-1036	88	61	|	|	ADV
ajbmeb-1036	88	62	10	10	NUM
ajbmeb-1036	88	63	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1036	88	64	accounts	account	NOUN
ajbmeb-1036	88	65	that	that	PRON
ajbmeb-1036	88	66	are	be	AUX
ajbmeb-1036	88	67	not	not	PART
ajbmeb-1036	88	68	considered	consider	VERB
ajbmeb-1036	88	69	important	important	ADJ
ajbmeb-1036	88	70	or	or	CCONJ
ajbmeb-1036	88	71	are	be	AUX
ajbmeb-1036	88	72	not	not	PART
ajbmeb-1036	88	73	subject	subject	ADJ
ajbmeb-1036	88	74	to	to	ADP
ajbmeb-1036	88	75	errors	error	NOUN
ajbmeb-1036	88	76	or	or	CCONJ
ajbmeb-1036	88	77	fraud	fraud	NOUN
ajbmeb-1036	88	78	.	.	PUNCT
ajbmeb-1036	89	1	7	7	NUM
ajbmeb-1036	89	2	high	high	ADJ
ajbmeb-1036	89	3	0.89290	0.89290	NUM
ajbmeb-1036	89	4	3.8898	3.8898	NUM
ajbmeb-1036	89	5	materiality	materiality	NOUN
ajbmeb-1036	89	6	share	share	NOUN
ajbmeb-1036	89	7	in	in	ADP
ajbmeb-1036	89	8	to	to	ADP
ajbmeb-1036	89	9	the	the	DET
ajbmeb-1036	89	10	external	external	ADJ
ajbmeb-1036	89	11	auditor	auditor	NOUN
ajbmeb-1036	89	12	's	's	PART
ajbmeb-1036	89	13	avoidance	avoidance	NOUN
ajbmeb-1036	89	14	of	of	ADP
ajbmeb-1036	89	15	audit	audit	NOUN
ajbmeb-1036	89	16	risks	risk	NOUN
ajbmeb-1036	89	17	when	when	SCONJ
ajbmeb-1036	89	18	it	it	PRON
ajbmeb-1036	89	19	enhances	enhance	VERB
ajbmeb-1036	89	20	his	his	PRON
ajbmeb-1036	89	21	awareness	awareness	NOUN
ajbmeb-1036	89	22	of	of	ADP
ajbmeb-1036	89	23	the	the	DET
ajbmeb-1036	89	24	existence	existence	NOUN
ajbmeb-1036	89	25	of	of	ADP
ajbmeb-1036	89	26	an	an	DET
ajbmeb-1036	89	27	inverse	inverse	NOUN
ajbmeb-1036	89	28	relationship	relationship	NOUN
ajbmeb-1036	89	29	between	between	ADP
ajbmeb-1036	89	30	the	the	DET
ajbmeb-1036	89	31	level	level	NOUN
ajbmeb-1036	89	32	of	of	ADP
ajbmeb-1036	89	33	risk	risk	NOUN
ajbmeb-1036	89	34	of	of	ADP
ajbmeb-1036	89	35	material	material	NOUN
ajbmeb-1036	89	36	misstatement	misstatement	NOUN
ajbmeb-1036	89	37	and	and	CCONJ
ajbmeb-1036	89	38	the	the	DET
ajbmeb-1036	89	39	amount	amount	NOUN
ajbmeb-1036	89	40	of	of	ADP
ajbmeb-1036	89	41	evidence	evidence	NOUN
ajbmeb-1036	89	42	that	that	SCONJ
ajbmeb-1036	89	43	the	the	DET
ajbmeb-1036	89	44	auditor	auditor	NOUN
ajbmeb-1036	89	45	must	must	AUX
ajbmeb-1036	89	46	collect	collect	VERB
ajbmeb-1036	89	47	.	.	PUNCT
ajbmeb-1036	89	48	8	8	NUM
ajbmeb-1036	89	49	1	1	NUM
ajbmeb-1036	89	50	high	high	ADJ
ajbmeb-1036	89	51	the	the	DET
ajbmeb-1036	89	52	external	external	ADJ
ajbmeb-1036	89	53	auditor	auditor	NOUN
ajbmeb-1036	89	54	may	may	AUX
ajbmeb-1036	89	55	fail	fail	VERB
ajbmeb-1036	89	56	to	to	PART
ajbmeb-1036	89	57	reach	reach	VERB
ajbmeb-1036	89	58	the	the	DET
ajbmeb-1036	89	59	nature	nature	NOUN
ajbmeb-1036	89	60	of	of	ADP
ajbmeb-1036	89	61	the	the	DET
ajbmeb-1036	89	62	dealings	dealing	NOUN
ajbmeb-1036	89	63	between	between	ADP
ajbmeb-1036	89	64	management	management	NOUN
ajbmeb-1036	89	65	and	and	CCONJ
ajbmeb-1036	89	66	employees	employee	NOUN
ajbmeb-1036	89	67	within	within	ADP
ajbmeb-1036	89	68	the	the	DET
ajbmeb-1036	89	69	economic	economic	ADJ
ajbmeb-1036	89	70	entity	entity	NOUN
ajbmeb-1036	89	71	as	as	ADP
ajbmeb-1036	89	72	a	a	DET
ajbmeb-1036	89	73	result	result	NOUN
ajbmeb-1036	89	74	of	of	ADP
ajbmeb-1036	89	75	not	not	PART
ajbmeb-1036	89	76	identifying	identify	VERB
ajbmeb-1036	89	77	and	and	CCONJ
ajbmeb-1036	89	78	evaluating	evaluate	VERB
ajbmeb-1036	89	79	the	the	DET
ajbmeb-1036	89	80	risks	risk	NOUN
ajbmeb-1036	89	81	of	of	ADP
ajbmeb-1036	89	82	material	material	ADJ
ajbmeb-1036	89	83	misstatements	misstatement	NOUN
ajbmeb-1036	89	84	in	in	ADP
ajbmeb-1036	89	85	the	the	DET
ajbmeb-1036	89	86	financial	financial	ADJ
ajbmeb-1036	89	87	statements	statement	NOUN
ajbmeb-1036	89	88	.	.	PUNCT
ajbmeb-1036	90	1	9	9	NUM
ajbmeb-1036	90	2	8	8	NUM
ajbmeb-1036	90	3	high	high	ADJ
ajbmeb-1036	90	4	0.79674	0.79674	NUM
ajbmeb-1036	90	5	3.8740	3.8740	NUM
ajbmeb-1036	90	6	the	the	DET
ajbmeb-1036	90	7	external	external	ADJ
ajbmeb-1036	90	8	auditor	auditor	NOUN
ajbmeb-1036	90	9	is	be	AUX
ajbmeb-1036	90	10	exposed	expose	VERB
ajbmeb-1036	90	11	to	to	ADP
ajbmeb-1036	90	12	the	the	DET
ajbmeb-1036	90	13	risk	risk	NOUN
ajbmeb-1036	90	14	of	of	ADP
ajbmeb-1036	90	15	material	material	NOUN
ajbmeb-1036	90	16	misstatement	misstatement	NOUN
ajbmeb-1036	90	17	in	in	ADP
ajbmeb-1036	90	18	the	the	DET
ajbmeb-1036	90	19	financial	financial	ADJ
ajbmeb-1036	90	20	statements	statement	NOUN
ajbmeb-1036	90	21	when	when	SCONJ
ajbmeb-1036	90	22	a	a	DET
ajbmeb-1036	90	23	financial	financial	ADJ
ajbmeb-1036	90	24	element	element	NOUN
ajbmeb-1036	90	25	is	be	AUX
ajbmeb-1036	90	26	judged	judge	VERB
ajbmeb-1036	90	27	to	to	PART
ajbmeb-1036	90	28	have	have	VERB
ajbmeb-1036	90	29	a	a	DET
ajbmeb-1036	90	30	low	low	ADJ
ajbmeb-1036	90	31	material	material	NOUN
ajbmeb-1036	90	32	misstatement	misstatement	NOUN
ajbmeb-1036	90	33	at	at	ADP
ajbmeb-1036	90	34	the	the	DET
ajbmeb-1036	90	35	planning	planning	NOUN
ajbmeb-1036	90	36	stage	stage	NOUN
ajbmeb-1036	90	37	,	,	PUNCT
ajbmeb-1036	90	38	and	and	CCONJ
ajbmeb-1036	90	39	it	it	PRON
ajbmeb-1036	90	40	is	be	AUX
ajbmeb-1036	90	41	found	find	VERB
ajbmeb-1036	90	42	later	later	ADV
ajbmeb-1036	90	43	that	that	SCONJ
ajbmeb-1036	90	44	the	the	DET
ajbmeb-1036	90	45	same	same	ADJ
ajbmeb-1036	90	46	element	element	NOUN
ajbmeb-1036	90	47	is	be	AUX
ajbmeb-1036	90	48	exposed	expose	VERB
ajbmeb-1036	90	49	to	to	ADP
ajbmeb-1036	90	50	a	a	DET
ajbmeb-1036	90	51	high	high	ADJ
ajbmeb-1036	90	52	risk	risk	NOUN
ajbmeb-1036	90	53	of	of	ADP
ajbmeb-1036	90	54	material	material	NOUN
ajbmeb-1036	90	55	misstatement	misstatement	NOUN
ajbmeb-1036	90	56	at	at	ADP
ajbmeb-1036	90	57	the	the	DET
ajbmeb-1036	90	58	stage	stage	NOUN
ajbmeb-1036	90	59	of	of	ADP
ajbmeb-1036	90	60	examination	examination	NOUN
ajbmeb-1036	90	61	and	and	CCONJ
ajbmeb-1036	90	62	presentation	presentation	NOUN
ajbmeb-1036	90	63	of	of	ADP
ajbmeb-1036	90	64	the	the	DET
ajbmeb-1036	90	65	audit	audit	NOUN
ajbmeb-1036	90	66	results	result	NOUN
ajbmeb-1036	90	67	.	.	PUNCT
ajbmeb-1036	91	1	10	10	NUM
ajbmeb-1036	91	2	high	high	ADJ
ajbmeb-1036	91	3	0.824	0.824	NUM
ajbmeb-1036	91	4	3.94	3.94	NUM
ajbmeb-1036	91	5	total	total	NOUN
ajbmeb-1036	91	6	source	source	NOUN
ajbmeb-1036	91	7	:	:	PUNCT
ajbmeb-1036	91	8	prepared	prepare	VERB
ajbmeb-1036	91	9	by	by	ADP
ajbmeb-1036	91	10	the	the	DET
ajbmeb-1036	91	11	authors	author	NOUN
ajbmeb-1036	91	12	(	(	PUNCT
ajbmeb-1036	91	13	2023	2023	NUM
ajbmeb-1036	91	14	)	)	PUNCT
ajbmeb-1036	91	15	examining	examine	VERB
ajbmeb-1036	91	16	the	the	DET
ajbmeb-1036	91	17	relationship	relationship	NOUN
ajbmeb-1036	91	18	between	between	ADP
ajbmeb-1036	91	19	the	the	DET
ajbmeb-1036	91	20	independent	independent	ADJ
ajbmeb-1036	91	21	variable	variable	NOUN
ajbmeb-1036	91	22	,	,	PUNCT
ajbmeb-1036	91	23	the	the	DET
ajbmeb-1036	91	24	procedures	procedure	NOUN
ajbmeb-1036	91	25	of	of	ADP
ajbmeb-1036	91	26	the	the	DET
ajbmeb-1036	91	27	external	external	ADJ
ajbmeb-1036	91	28	auditor	auditor	NOUN
ajbmeb-1036	91	29	according	accord	VERB
ajbmeb-1036	91	30	to	to	ADP
ajbmeb-1036	91	31	international	international	ADJ
ajbmeb-1036	91	32	auditing	auditing	NOUN
ajbmeb-1036	91	33	standards	standard	NOUN
ajbmeb-1036	91	34	(	(	PUNCT
ajbmeb-1036	91	35	320	320	NUM
ajbmeb-1036	91	36	,	,	PUNCT
ajbmeb-1036	91	37	330	330	NUM
ajbmeb-1036	91	38	)	)	PUNCT
ajbmeb-1036	91	39	in	in	ADP
ajbmeb-1036	91	40	reducing	reduce	VERB
ajbmeb-1036	91	41	material	material	NOUN
ajbmeb-1036	91	42	misstatements	misstatement	NOUN
ajbmeb-1036	91	43	and	and	CCONJ
ajbmeb-1036	91	44	the	the	DET
ajbmeb-1036	91	45	dependent	dependent	ADJ
ajbmeb-1036	91	46	variable	variable	NOUN
ajbmeb-1036	91	47	,	,	PUNCT
ajbmeb-1036	91	48	the	the	DET
ajbmeb-1036	91	49	factors	factor	NOUN
ajbmeb-1036	91	50	and	and	CCONJ
ajbmeb-1036	91	51	risks	risk	NOUN
ajbmeb-1036	91	52	affecting	affect	VERB
ajbmeb-1036	91	53	the	the	DET
ajbmeb-1036	91	54	size	size	NOUN
ajbmeb-1036	91	55	of	of	ADP
ajbmeb-1036	91	56	material	material	NOUN
ajbmeb-1036	91	57	misstatements	misstatement	NOUN
ajbmeb-1036	91	58	in	in	ADP
ajbmeb-1036	91	59	the	the	DET
ajbmeb-1036	91	60	financial	financial	ADJ
ajbmeb-1036	91	61	statements	statement	NOUN
ajbmeb-1036	91	62	in	in	ADP
ajbmeb-1036	91	63	the	the	DET
ajbmeb-1036	91	64	financial	financial	ADJ
ajbmeb-1036	91	65	statements	statement	NOUN
ajbmeb-1036	91	66	.	.	PUNCT
ajbmeb-1036	92	1	table	table	NOUN
ajbmeb-1036	92	2	(	(	PUNCT
ajbmeb-1036	92	3	6	6	NUM
ajbmeb-1036	92	4	)	)	PUNCT
ajbmeb-1036	92	5	matrix	matrix	NOUN
ajbmeb-1036	92	6	of	of	ADP
ajbmeb-1036	92	7	correlation	correlation	NOUN
ajbmeb-1036	92	8	coefficients	coefficient	NOUN
ajbmeb-1036	92	9	between	between	ADP
ajbmeb-1036	92	10	study	study	NOUN
ajbmeb-1036	92	11	variables	variable	NOUN
ajbmeb-1036	92	12	correlations	correlation	VERB
ajbmeb-1036	92	13	external	external	ADJ
ajbmeb-1036	92	14	auditor	auditor	NOUN
ajbmeb-1036	92	15	procedures	procedure	NOUN
ajbmeb-1036	92	16	according	accord	VERB
ajbmeb-1036	92	17	to	to	ADP
ajbmeb-1036	92	18	international	international	ADJ
ajbmeb-1036	92	19	auditing	auditing	NOUN
ajbmeb-1036	92	20	standards	standard	NOUN
ajbmeb-1036	92	21	(	(	PUNCT
ajbmeb-1036	92	22	320	320	NUM
ajbmeb-1036	92	23	,	,	PUNCT
ajbmeb-1036	92	24	330	330	NUM
ajbmeb-1036	92	25	)	)	PUNCT
ajbmeb-1036	92	26	factors	factor	NOUN
ajbmeb-1036	92	27	and	and	CCONJ
ajbmeb-1036	92	28	risks	risk	NOUN
ajbmeb-1036	92	29	affecting	affect	VERB
ajbmeb-1036	92	30	the	the	DET
ajbmeb-1036	92	31	magnitude	magnitude	NOUN
ajbmeb-1036	92	32	of	of	ADP
ajbmeb-1036	92	33	material	material	NOUN
ajbmeb-1036	92	34	misstatements	misstatement	NOUN
ajbmeb-1036	92	35	external	external	ADJ
ajbmeb-1036	92	36	auditor	auditor	NOUN
ajbmeb-1036	92	37	procedures	procedure	NOUN
ajbmeb-1036	92	38	according	accord	VERB
ajbmeb-1036	92	39	to	to	ADP
ajbmeb-1036	92	40	pearson	pearson	PROPN
ajbmeb-1036	92	41	correlation	correlation	NOUN
ajbmeb-1036	92	42	1	1	NUM
ajbmeb-1036	92	43	.786	.786	NUM
ajbmeb-1036	92	44	*	*	PROPN
ajbmeb-1036	92	45	*	*	PUNCT
ajbmeb-1036	92	46	sig	sig	X
ajbmeb-1036	92	47	.	.	PUNCT
ajbmeb-1036	93	1	(	(	PUNCT
ajbmeb-1036	93	2	2	2	NUM
ajbmeb-1036	93	3	-	-	PUNCT
ajbmeb-1036	93	4	tailed	tailed	ADJ
ajbmeb-1036	93	5	)	)	PUNCT
ajbmeb-1036	93	6	.000	.000	NUM
ajbmeb-1036	93	7	american	american	PROPN
ajbmeb-1036	93	8	journal	journal	PROPN
ajbmeb-1036	93	9	of	of	ADP
ajbmeb-1036	93	10	business	business	NOUN
ajbmeb-1036	93	11	management	management	NOUN
ajbmeb-1036	93	12	,	,	PUNCT
ajbmeb-1036	93	13	economics	economic	NOUN
ajbmeb-1036	93	14	and	and	CCONJ
ajbmeb-1036	93	15	banking	banking	NOUN
ajbmeb-1036	93	16	volume	volume	NOUN
ajbmeb-1036	93	17	14	14	NUM
ajbmeb-1036	93	18	july	july	PROPN
ajbmeb-1036	93	19	,	,	PUNCT
ajbmeb-1036	93	20	2023	2023	NUM
ajbmeb-1036	93	21	p	p	NOUN
ajbmeb-1036	93	22	a	a	PRON
ajbmeb-1036	93	23	g	g	NOUN
ajbmeb-1036	93	24	e	e	NOUN
ajbmeb-1036	93	25	|	|	ADV
ajbmeb-1036	93	26	11	11	NUM
ajbmeb-1036	93	27	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1036	93	28	international	international	ADJ
ajbmeb-1036	93	29	auditing	auditing	NOUN
ajbmeb-1036	93	30	standards	standard	NOUN
ajbmeb-1036	93	31	(	(	PUNCT
ajbmeb-1036	93	32	320	320	NUM
ajbmeb-1036	93	33	,	,	PUNCT
ajbmeb-1036	93	34	330	330	NUM
ajbmeb-1036	93	35	)	)	PUNCT
ajbmeb-1036	93	36	n	n	CCONJ
ajbmeb-1036	93	37	127	127	NUM
ajbmeb-1036	93	38	127	127	NUM
ajbmeb-1036	93	39	factors	factor	NOUN
ajbmeb-1036	93	40	and	and	CCONJ
ajbmeb-1036	93	41	affecting	affect	VERB
ajbmeb-1036	93	42	the	the	DET
ajbmeb-1036	93	43	magnitude	magnitude	NOUN
ajbmeb-1036	93	44	of	of	ADP
ajbmeb-1036	93	45	material	material	NOUN
ajbmeb-1036	93	46	misstatements	misstatement	NOUN
ajbmeb-1036	93	47	pearson	pearson	NOUN
ajbmeb-1036	93	48	correlation	correlation	NOUN
ajbmeb-1036	93	49	.786	.786	NOUN
ajbmeb-1036	93	50	*	*	PROPN
ajbmeb-1036	93	51	*	*	PROPN
ajbmeb-1036	93	52	1	1	NUM
ajbmeb-1036	93	53	sig	sig	NOUN
ajbmeb-1036	93	54	.	.	PUNCT
ajbmeb-1036	94	1	(	(	PUNCT
ajbmeb-1036	94	2	2	2	NUM
ajbmeb-1036	94	3	-	-	PUNCT
ajbmeb-1036	94	4	tailed	tailed	ADJ
ajbmeb-1036	94	5	)	)	PUNCT
ajbmeb-1036	94	6	.000	.000	NUM
ajbmeb-1036	95	1	n	n	PRON
ajbmeb-1036	95	2	127	127	NUM
ajbmeb-1036	95	3	127	127	NUM
ajbmeb-1036	95	4	it	it	PRON
ajbmeb-1036	95	5	is	be	AUX
ajbmeb-1036	95	6	clear	clear	ADJ
ajbmeb-1036	95	7	from	from	ADP
ajbmeb-1036	95	8	the	the	DET
ajbmeb-1036	95	9	above	above	ADJ
ajbmeb-1036	95	10	table	table	NOUN
ajbmeb-1036	95	11	that	that	SCONJ
ajbmeb-1036	95	12	there	there	PRON
ajbmeb-1036	95	13	is	be	VERB
ajbmeb-1036	95	14	a	a	DET
ajbmeb-1036	95	15	significant	significant	ADJ
ajbmeb-1036	95	16	relationship	relationship	NOUN
ajbmeb-1036	95	17	between	between	ADP
ajbmeb-1036	95	18	the	the	DET
ajbmeb-1036	95	19	independent	independent	ADJ
ajbmeb-1036	95	20	variable	variable	NOUN
ajbmeb-1036	95	21	,	,	PUNCT
ajbmeb-1036	95	22	the	the	DET
ajbmeb-1036	95	23	procedures	procedure	NOUN
ajbmeb-1036	95	24	of	of	ADP
ajbmeb-1036	95	25	the	the	DET
ajbmeb-1036	95	26	external	external	ADJ
ajbmeb-1036	95	27	auditor	auditor	NOUN
ajbmeb-1036	95	28	according	accord	VERB
ajbmeb-1036	95	29	to	to	ADP
ajbmeb-1036	95	30	international	international	ADJ
ajbmeb-1036	95	31	auditing	auditing	NOUN
ajbmeb-1036	95	32	standards	standard	NOUN
ajbmeb-1036	95	33	(	(	PUNCT
ajbmeb-1036	95	34	320	320	NUM
ajbmeb-1036	95	35	,	,	PUNCT
ajbmeb-1036	95	36	330	330	NUM
ajbmeb-1036	95	37	)	)	PUNCT
ajbmeb-1036	95	38	in	in	ADP
ajbmeb-1036	95	39	reducing	reduce	VERB
ajbmeb-1036	95	40	material	material	NOUN
ajbmeb-1036	95	41	misstatements	misstatement	NOUN
ajbmeb-1036	95	42	,	,	PUNCT
ajbmeb-1036	95	43	and	and	CCONJ
ajbmeb-1036	95	44	the	the	DET
ajbmeb-1036	95	45	dependent	dependent	ADJ
ajbmeb-1036	95	46	variable	variable	ADJ
ajbmeb-1036	95	47	factors	factor	NOUN
ajbmeb-1036	95	48	and	and	CCONJ
ajbmeb-1036	95	49	risks	risk	NOUN
ajbmeb-1036	95	50	affecting	affect	VERB
ajbmeb-1036	95	51	the	the	DET
ajbmeb-1036	95	52	size	size	NOUN
ajbmeb-1036	95	53	of	of	ADP
ajbmeb-1036	95	54	material	material	NOUN
ajbmeb-1036	95	55	misstatements	misstatement	NOUN
ajbmeb-1036	95	56	in	in	ADP
ajbmeb-1036	95	57	the	the	DET
ajbmeb-1036	95	58	financial	financial	ADJ
ajbmeb-1036	95	59	statements	statement	NOUN
ajbmeb-1036	95	60	in	in	ADP
ajbmeb-1036	95	61	the	the	DET
ajbmeb-1036	95	62	financial	financial	ADJ
ajbmeb-1036	95	63	statements	statement	NOUN
ajbmeb-1036	95	64	(	(	PUNCT
ajbmeb-1036	95	65	.786	.786	NOUN
ajbmeb-1036	95	66	*	*	NOUN
ajbmeb-1036	95	67	*	*	PUNCT
ajbmeb-1036	95	68	)	)	PUNCT
ajbmeb-1036	95	69	at	at	ADP
ajbmeb-1036	95	70	a	a	DET
ajbmeb-1036	95	71	significant	significant	ADJ
ajbmeb-1036	95	72	level	level	NOUN
ajbmeb-1036	95	73	(	(	PUNCT
ajbmeb-1036	95	74	0.01	0.01	NUM
ajbmeb-1036	95	75	)	)	PUNCT
ajbmeb-1036	95	76	.	.	PUNCT
ajbmeb-1036	96	1	*	*	PUNCT
ajbmeb-1036	96	2	examining	examine	VERB
ajbmeb-1036	96	3	the	the	DET
ajbmeb-1036	96	4	effect	effect	NOUN
ajbmeb-1036	96	5	relationship	relationship	NOUN
ajbmeb-1036	96	6	between	between	ADP
ajbmeb-1036	96	7	the	the	DET
ajbmeb-1036	96	8	independent	independent	ADJ
ajbmeb-1036	96	9	variable	variable	NOUN
ajbmeb-1036	96	10	,	,	PUNCT
ajbmeb-1036	96	11	the	the	DET
ajbmeb-1036	96	12	procedures	procedure	NOUN
ajbmeb-1036	96	13	of	of	ADP
ajbmeb-1036	96	14	the	the	DET
ajbmeb-1036	96	15	external	external	ADJ
ajbmeb-1036	96	16	auditor	auditor	NOUN
ajbmeb-1036	96	17	according	accord	VERB
ajbmeb-1036	96	18	to	to	ADP
ajbmeb-1036	96	19	international	international	ADJ
ajbmeb-1036	96	20	auditing	auditing	NOUN
ajbmeb-1036	96	21	standards	standard	NOUN
ajbmeb-1036	96	22	(	(	PUNCT
ajbmeb-1036	96	23	320	320	NUM
ajbmeb-1036	96	24	,	,	PUNCT
ajbmeb-1036	96	25	330	330	NUM
ajbmeb-1036	96	26	)	)	PUNCT
ajbmeb-1036	96	27	in	in	ADP
ajbmeb-1036	96	28	reducing	reduce	VERB
ajbmeb-1036	96	29	material	material	NOUN
ajbmeb-1036	96	30	misstatements	misstatement	NOUN
ajbmeb-1036	96	31	and	and	CCONJ
ajbmeb-1036	96	32	the	the	DET
ajbmeb-1036	96	33	dependent	dependent	ADJ
ajbmeb-1036	96	34	variable	variable	NOUN
ajbmeb-1036	96	35	,	,	PUNCT
ajbmeb-1036	96	36	factors	factor	NOUN
ajbmeb-1036	96	37	and	and	CCONJ
ajbmeb-1036	96	38	risks	risk	NOUN
ajbmeb-1036	96	39	affecting	affect	VERB
ajbmeb-1036	96	40	the	the	DET
ajbmeb-1036	96	41	size	size	NOUN
ajbmeb-1036	96	42	of	of	ADP
ajbmeb-1036	96	43	material	material	NOUN
ajbmeb-1036	96	44	misstatements	misstatement	NOUN
ajbmeb-1036	96	45	in	in	ADP
ajbmeb-1036	96	46	the	the	DET
ajbmeb-1036	96	47	financial	financial	ADJ
ajbmeb-1036	96	48	statements	statement	NOUN
ajbmeb-1036	96	49	.	.	PUNCT
ajbmeb-1036	97	1	morale	morale	ADJ
ajbmeb-1036	97	2	level	level	NOUN
ajbmeb-1036	97	3	sig	sig	PROPN
ajbmeb-1036	97	4	.	.	PUNCT
ajbmeb-1036	98	1	t	t	PROPN
ajbmeb-1036	98	2	t	t	PROPN
ajbmeb-1036	98	3	-	-	PUNCT
ajbmeb-1036	98	4	test	test	NOUN
ajbmeb-1036	98	5	test	test	NOUN
ajbmeb-1036	98	6	effect	effect	NOUN
ajbmeb-1036	98	7	coefficient	coefficient	NOUN
ajbmeb-1036	98	8	β	β	PROPN
ajbmeb-1036	98	9	independent	independent	ADJ
ajbmeb-1036	98	10	variables	variable	VERB
ajbmeb-1036	98	11	0.000	0.000	NUM
ajbmeb-1036	98	12	14.227	14.227	NUM
ajbmeb-1036	98	13	0.831	0.831	NUM
ajbmeb-1036	98	14	the	the	DET
ajbmeb-1036	98	15	extent	extent	NOUN
ajbmeb-1036	98	16	of	of	ADP
ajbmeb-1036	98	17	material	material	ADJ
ajbmeb-1036	98	18	misstatements	misstatement	NOUN
ajbmeb-1036	98	19	in	in	ADP
ajbmeb-1036	98	20	the	the	DET
ajbmeb-1036	98	21	financial	financial	ADJ
ajbmeb-1036	98	22	statements	statement	NOUN
ajbmeb-1036	98	23	.	.	PUNCT
ajbmeb-1036	99	1	.007	.007	NUM
ajbmeb-1036	99	2	2.760	2.760	NUM
ajbmeb-1036	99	3	0.645	0.645	NUM
ajbmeb-1036	99	4	fixed	fix	VERB
ajbmeb-1036	99	5	limit	limit	NOUN
ajbmeb-1036	99	6	0.618	0.618	NUM
ajbmeb-1036	99	7	r	r	NOUN
ajbmeb-1036	99	8	square	square	NOUN
ajbmeb-1036	99	9	is	be	AUX
ajbmeb-1036	99	10	the	the	DET
ajbmeb-1036	99	11	coefficient	coefficient	NOUN
ajbmeb-1036	99	12	of	of	ADP
ajbmeb-1036	99	13	determination	determination	NOUN
ajbmeb-1036	99	14	202.394	202.394	NUM
ajbmeb-1036	99	15	test	test	NOUN
ajbmeb-1036	100	1	f	f	NOUN
ajbmeb-1036	101	1	it	it	PRON
ajbmeb-1036	101	2	is	be	AUX
ajbmeb-1036	101	3	clear	clear	ADJ
ajbmeb-1036	101	4	from	from	ADP
ajbmeb-1036	101	5	the	the	DET
ajbmeb-1036	101	6	above	above	ADJ
ajbmeb-1036	101	7	table	table	NOUN
ajbmeb-1036	101	8	that	that	SCONJ
ajbmeb-1036	101	9	the	the	DET
ajbmeb-1036	101	10	coefficient	coefficient	NOUN
ajbmeb-1036	101	11	of	of	ADP
ajbmeb-1036	101	12	the	the	DET
ajbmeb-1036	101	13	fixed	fix	VERB
ajbmeb-1036	101	14	limit	limit	NOUN
ajbmeb-1036	101	15	amounted	amount	VERB
ajbmeb-1036	101	16	to	to	ADP
ajbmeb-1036	101	17	(	(	PUNCT
ajbmeb-1036	101	18	0.645	0.645	NUM
ajbmeb-1036	101	19	)	)	PUNCT
ajbmeb-1036	101	20	,	,	PUNCT
ajbmeb-1036	101	21	so	so	CCONJ
ajbmeb-1036	101	22	if	if	SCONJ
ajbmeb-1036	101	23	the	the	DET
ajbmeb-1036	101	24	independent	independent	ADJ
ajbmeb-1036	101	25	variable	variable	NOUN
ajbmeb-1036	101	26	is	be	AUX
ajbmeb-1036	101	27	equal	equal	ADJ
ajbmeb-1036	101	28	to	to	ADP
ajbmeb-1036	101	29	zero	zero	NUM
ajbmeb-1036	101	30	,	,	PUNCT
ajbmeb-1036	101	31	that	that	ADV
ajbmeb-1036	101	32	is	is	ADV
ajbmeb-1036	101	33	,	,	PUNCT
ajbmeb-1036	101	34	in	in	ADP
ajbmeb-1036	101	35	the	the	DET
ajbmeb-1036	101	36	absence	absence	NOUN
ajbmeb-1036	101	37	of	of	ADP
ajbmeb-1036	101	38	the	the	DET
ajbmeb-1036	101	39	effect	effect	NOUN
ajbmeb-1036	101	40	of	of	ADP
ajbmeb-1036	101	41	the	the	DET
ajbmeb-1036	101	42	external	external	ADJ
ajbmeb-1036	101	43	auditor	auditor	NOUN
ajbmeb-1036	101	44	’s	’s	PART
ajbmeb-1036	101	45	procedures	procedure	NOUN
ajbmeb-1036	101	46	in	in	ADP
ajbmeb-1036	101	47	accordance	accordance	NOUN
ajbmeb-1036	101	48	with	with	ADP
ajbmeb-1036	101	49	international	international	ADJ
ajbmeb-1036	101	50	auditing	auditing	NOUN
ajbmeb-1036	101	51	standards	standard	NOUN
ajbmeb-1036	101	52	(	(	PUNCT
ajbmeb-1036	101	53	320	320	NUM
ajbmeb-1036	101	54	,	,	PUNCT
ajbmeb-1036	101	55	330	330	NUM
ajbmeb-1036	101	56	)	)	PUNCT
ajbmeb-1036	101	57	in	in	ADP
ajbmeb-1036	101	58	reducing	reduce	VERB
ajbmeb-1036	101	59	material	material	NOUN
ajbmeb-1036	101	60	distortions	distortion	NOUN
ajbmeb-1036	101	61	in	in	ADP
ajbmeb-1036	101	62	the	the	DET
ajbmeb-1036	101	63	audit	audit	NOUN
ajbmeb-1036	101	64	process	process	NOUN
ajbmeb-1036	101	65	,	,	PUNCT
ajbmeb-1036	101	66	it	it	PRON
ajbmeb-1036	101	67	is	be	AUX
ajbmeb-1036	101	68	equal	equal	ADJ
ajbmeb-1036	101	69	to	to	ADP
ajbmeb-1036	101	70	(	(	PUNCT
ajbmeb-1036	101	71	0.645	0.645	NUM
ajbmeb-1036	101	72	)	)	PUNCT
ajbmeb-1036	101	73	,	,	PUNCT
ajbmeb-1036	101	74	while	while	SCONJ
ajbmeb-1036	101	75	it	it	PRON
ajbmeb-1036	101	76	reached	reach	VERB
ajbmeb-1036	101	77	the	the	DET
ajbmeb-1036	101	78	calculated	calculate	VERB
ajbmeb-1036	101	79	(	(	PUNCT
ajbmeb-1036	101	80	t	t	NOUN
ajbmeb-1036	101	81	)	)	PUNCT
ajbmeb-1036	101	82	value	value	NOUN
ajbmeb-1036	101	83	is	be	AUX
ajbmeb-1036	101	84	(	(	PUNCT
ajbmeb-1036	101	85	14.227	14.227	NUM
ajbmeb-1036	101	86	)	)	PUNCT
ajbmeb-1036	101	87	,	,	PUNCT
ajbmeb-1036	101	88	and	and	CCONJ
ajbmeb-1036	101	89	when	when	SCONJ
ajbmeb-1036	101	90	compared	compare	VERB
ajbmeb-1036	101	91	to	to	ADP
ajbmeb-1036	101	92	its	its	PRON
ajbmeb-1036	101	93	tabular	tabular	ADJ
ajbmeb-1036	101	94	counterpart	counterpart	NOUN
ajbmeb-1036	101	95	of	of	ADP
ajbmeb-1036	101	96	(	(	PUNCT
ajbmeb-1036	101	97	1.646	1.646	NUM
ajbmeb-1036	101	98	)	)	PUNCT
ajbmeb-1036	101	99	,	,	PUNCT
ajbmeb-1036	101	100	we	we	PRON
ajbmeb-1036	101	101	find	find	VERB
ajbmeb-1036	101	102	that	that	SCONJ
ajbmeb-1036	101	103	it	it	PRON
ajbmeb-1036	101	104	is	be	AUX
ajbmeb-1036	101	105	greater	great	ADJ
ajbmeb-1036	101	106	than	than	ADP
ajbmeb-1036	101	107	the	the	DET
ajbmeb-1036	101	108	tabular	tabular	NOUN
ajbmeb-1036	101	109	(	(	PUNCT
ajbmeb-1036	101	110	t	t	NOUN
ajbmeb-1036	101	111	)	)	PUNCT
ajbmeb-1036	101	112	,	,	PUNCT
ajbmeb-1036	101	113	with	with	ADP
ajbmeb-1036	101	114	a	a	DET
ajbmeb-1036	101	115	degree	degree	NOUN
ajbmeb-1036	101	116	of	of	ADP
ajbmeb-1036	101	117	freedom	freedom	NOUN
ajbmeb-1036	101	118	of	of	ADP
ajbmeb-1036	101	119	(	(	PUNCT
ajbmeb-1036	101	120	127	127	NUM
ajbmeb-1036	101	121	)	)	PUNCT
ajbmeb-1036	101	122	,	,	PUNCT
ajbmeb-1036	101	123	and	and	CCONJ
ajbmeb-1036	101	124	the	the	DET
ajbmeb-1036	101	125	coefficient	coefficient	NOUN
ajbmeb-1036	101	126	of	of	ADP
ajbmeb-1036	101	127	determination	determination	NOUN
ajbmeb-1036	101	128	(	(	PUNCT
ajbmeb-1036	101	129	r^2	r^2	PROPN
ajbmeb-1036	101	130	)	)	PUNCT
ajbmeb-1036	101	131	explained	explain	VERB
ajbmeb-1036	101	132	its	its	PRON
ajbmeb-1036	101	133	value	value	NOUN
ajbmeb-1036	101	134	(	(	PUNCT
ajbmeb-1036	101	135	0.618	0.618	NUM
ajbmeb-1036	101	136	)	)	PUNCT
ajbmeb-1036	101	137	of	of	ADP
ajbmeb-1036	101	138	the	the	DET
ajbmeb-1036	101	139	effects	effect	NOUN
ajbmeb-1036	101	140	that	that	PRON
ajbmeb-1036	101	141	occur	occur	VERB
ajbmeb-1036	101	142	in	in	ADP
ajbmeb-1036	101	143	the	the	DET
ajbmeb-1036	101	144	volume	volume	NOUN
ajbmeb-1036	101	145	of	of	ADP
ajbmeb-1036	101	146	material	material	ADJ
ajbmeb-1036	101	147	distortions	distortion	NOUN
ajbmeb-1036	101	148	in	in	ADP
ajbmeb-1036	101	149	the	the	DET
ajbmeb-1036	101	150	financial	financial	ADJ
ajbmeb-1036	101	151	statements	statement	NOUN
ajbmeb-1036	101	152	and	and	CCONJ
ajbmeb-1036	101	153	these	these	DET
ajbmeb-1036	101	154	effects	effect	NOUN
ajbmeb-1036	101	155	are	be	AUX
ajbmeb-1036	101	156	due	due	ADJ
ajbmeb-1036	101	157	to	to	ADP
ajbmeb-1036	101	158	the	the	DET
ajbmeb-1036	101	159	effect	effect	NOUN
ajbmeb-1036	101	160	of	of	ADP
ajbmeb-1036	101	161	the	the	DET
ajbmeb-1036	101	162	independent	independent	ADJ
ajbmeb-1036	101	163	variable	variable	NOUN
ajbmeb-1036	101	164	,	,	PUNCT
ajbmeb-1036	101	165	the	the	DET
ajbmeb-1036	101	166	procedures	procedure	NOUN
ajbmeb-1036	101	167	of	of	ADP
ajbmeb-1036	101	168	the	the	DET
ajbmeb-1036	101	169	external	external	ADJ
ajbmeb-1036	101	170	auditor	auditor	NOUN
ajbmeb-1036	101	171	according	accord	VERB
ajbmeb-1036	101	172	to	to	ADP
ajbmeb-1036	101	173	international	international	ADJ
ajbmeb-1036	101	174	auditing	auditing	NOUN
ajbmeb-1036	101	175	standards	standard	NOUN
ajbmeb-1036	101	176	(	(	PUNCT
ajbmeb-1036	101	177	320	320	NUM
ajbmeb-1036	101	178	,	,	PUNCT
ajbmeb-1036	101	179	330	330	NUM
ajbmeb-1036	101	180	)	)	PUNCT
ajbmeb-1036	101	181	,	,	PUNCT
ajbmeb-1036	101	182	while	while	SCONJ
ajbmeb-1036	101	183	the	the	DET
ajbmeb-1036	101	184	other	other	ADJ
ajbmeb-1036	101	185	effects	effect	NOUN
ajbmeb-1036	101	186	amounting	amount	VERB
ajbmeb-1036	101	187	to	to	ADP
ajbmeb-1036	101	188	(	(	PUNCT
ajbmeb-1036	101	189	0.382	0.382	NUM
ajbmeb-1036	101	190	)	)	PUNCT
ajbmeb-1036	101	191	are	be	AUX
ajbmeb-1036	101	192	due	due	ADJ
ajbmeb-1036	101	193	to	to	ADP
ajbmeb-1036	101	194	other	other	ADJ
ajbmeb-1036	101	195	variables	variable	NOUN
ajbmeb-1036	101	196	that	that	PRON
ajbmeb-1036	101	197	were	be	AUX
ajbmeb-1036	101	198	not	not	PART
ajbmeb-1036	101	199	included	include	VERB
ajbmeb-1036	101	200	in	in	ADP
ajbmeb-1036	101	201	this	this	DET
ajbmeb-1036	101	202	model	model	NOUN
ajbmeb-1036	101	203	.	.	PUNCT
ajbmeb-1036	102	1	the	the	DET
ajbmeb-1036	102	2	f	f	PROPN
ajbmeb-1036	102	3	test	test	NOUN
ajbmeb-1036	102	4	and	and	CCONJ
ajbmeb-1036	102	5	the	the	DET
ajbmeb-1036	102	6	level	level	NOUN
ajbmeb-1036	102	7	of	of	ADP
ajbmeb-1036	102	8	significance	significance	NOUN
ajbmeb-1036	102	9	(	(	PUNCT
ajbmeb-1036	102	10	sig	sig	NOUN
ajbmeb-1036	102	11	)	)	PUNCT
ajbmeb-1036	102	12	measure	measure	VERB
ajbmeb-1036	102	13	the	the	DET
ajbmeb-1036	102	14	significance	significance	NOUN
ajbmeb-1036	102	15	of	of	ADP
ajbmeb-1036	102	16	the	the	DET
ajbmeb-1036	102	17	model	model	NOUN
ajbmeb-1036	102	18	as	as	ADP
ajbmeb-1036	102	19	a	a	DET
ajbmeb-1036	102	20	whole	whole	NOUN
ajbmeb-1036	102	21	,	,	PUNCT
ajbmeb-1036	102	22	as	as	SCONJ
ajbmeb-1036	102	23	it	it	PRON
ajbmeb-1036	102	24	is	be	AUX
ajbmeb-1036	102	25	noted	note	VERB
ajbmeb-1036	102	26	that	that	SCONJ
ajbmeb-1036	102	27	the	the	DET
ajbmeb-1036	102	28	estimated	estimate	VERB
ajbmeb-1036	102	29	model	model	NOUN
ajbmeb-1036	102	30	is	be	AUX
ajbmeb-1036	102	31	significant	significant	ADJ
ajbmeb-1036	102	32	at	at	ADP
ajbmeb-1036	102	33	a	a	DET
ajbmeb-1036	102	34	level	level	NOUN
ajbmeb-1036	102	35	of	of	ADP
ajbmeb-1036	102	36	significance	significance	NOUN
ajbmeb-1036	102	37	less	less	ADV
ajbmeb-1036	102	38	than	than	ADP
ajbmeb-1036	102	39	(	(	PUNCT
ajbmeb-1036	102	40	5	5	NUM
ajbmeb-1036	102	41	%	%	NOUN
ajbmeb-1036	102	42	)	)	PUNCT
ajbmeb-1036	102	43	.	.	PUNCT
ajbmeb-1036	103	1	when	when	SCONJ
ajbmeb-1036	103	2	comparing	compare	VERB
ajbmeb-1036	103	3	the	the	DET
ajbmeb-1036	103	4	calculated	calculated	ADJ
ajbmeb-1036	103	5	f	f	PROPN
ajbmeb-1036	103	6	with	with	ADP
ajbmeb-1036	103	7	its	its	PRON
ajbmeb-1036	103	8	tabular	tabular	NOUN
ajbmeb-1036	103	9	counterpart	counterpart	NOUN
ajbmeb-1036	103	10	,	,	PUNCT
ajbmeb-1036	103	11	we	we	PRON
ajbmeb-1036	103	12	find	find	VERB
ajbmeb-1036	103	13	it	it	PRON
ajbmeb-1036	103	14	larger	large	ADJ
ajbmeb-1036	103	15	as	as	SCONJ
ajbmeb-1036	103	16	its	its	PRON
ajbmeb-1036	103	17	value	value	NOUN
ajbmeb-1036	103	18	amounted	amount	VERB
ajbmeb-1036	103	19	to	to	ADP
ajbmeb-1036	103	20	(	(	PUNCT
ajbmeb-1036	103	21	.202.394	.202.394	PUNCT
ajbmeb-1036	103	22	)	)	PUNCT
ajbmeb-1036	103	23	,	,	PUNCT
ajbmeb-1036	103	24	while	while	SCONJ
ajbmeb-1036	103	25	the	the	DET
ajbmeb-1036	103	26	tabular	tabular	NOUN
ajbmeb-1036	103	27	f	f	PROPN
ajbmeb-1036	103	28	reached	reach	VERB
ajbmeb-1036	103	29	(	(	PUNCT
ajbmeb-1036	103	30	2.31	2.31	NUM
ajbmeb-1036	103	31	)	)	PUNCT
ajbmeb-1036	103	32	,	,	PUNCT
ajbmeb-1036	103	33	but	but	CCONJ
ajbmeb-1036	103	34	(	(	PUNCT
ajbmeb-1036	103	35	the	the	DET
ajbmeb-1036	103	36	level	level	NOUN
ajbmeb-1036	103	37	of	of	ADP
ajbmeb-1036	103	38	significance	significance	NOUN
ajbmeb-1036	103	39	sig	sig	NOUN
ajbmeb-1036	103	40	.	.	PUNCT
ajbmeb-1036	104	1	f	f	X
ajbmeb-1036	104	2	)	)	PUNCT
ajbmeb-1036	104	3	for	for	ADP
ajbmeb-1036	104	4	the	the	DET
ajbmeb-1036	104	5	model	model	NOUN
ajbmeb-1036	104	6	as	as	SCONJ
ajbmeb-1036	104	7	a	a	DET
ajbmeb-1036	104	8	whole	whole	NOUN
ajbmeb-1036	104	9	represents	represent	VERB
ajbmeb-1036	104	10	(	(	PUNCT
ajbmeb-1036	104	11	0.000	0.000	NUM
ajbmeb-1036	104	12	)	)	PUNCT
ajbmeb-1036	104	13	,	,	PUNCT
ajbmeb-1036	104	14	which	which	PRON
ajbmeb-1036	104	15	is	be	AUX
ajbmeb-1036	104	16	less	less	ADJ
ajbmeb-1036	104	17	than	than	ADP
ajbmeb-1036	104	18	(	(	PUNCT
ajbmeb-1036	104	19	5	5	NUM
ajbmeb-1036	104	20	%	%	NOUN
ajbmeb-1036	104	21	)	)	PUNCT
ajbmeb-1036	104	22	that	that	SCONJ
ajbmeb-1036	104	23	the	the	DET
ajbmeb-1036	104	24	researcher	researcher	NOUN
ajbmeb-1036	104	25	assumed	assume	VERB
ajbmeb-1036	104	26	and	and	CCONJ
ajbmeb-1036	104	27	he	he	PRON
ajbmeb-1036	104	28	accepted	accept	VERB
ajbmeb-1036	104	29	model	model	NOUN
ajbmeb-1036	104	30	hypothesis	hypothesis	NOUN
ajbmeb-1036	104	31	(	(	PUNCT
ajbmeb-1036	104	32	there	there	PRON
ajbmeb-1036	104	33	is	be	VERB
ajbmeb-1036	104	34	a	a	DET
ajbmeb-1036	104	35	significant	significant	ADJ
ajbmeb-1036	104	36	impact	impact	NOUN
ajbmeb-1036	104	37	relationship	relationship	NOUN
ajbmeb-1036	104	38	between	between	ADP
ajbmeb-1036	104	39	the	the	DET
ajbmeb-1036	104	40	procedures	procedure	NOUN
ajbmeb-1036	104	41	of	of	ADP
ajbmeb-1036	104	42	the	the	DET
ajbmeb-1036	104	43	external	external	ADJ
ajbmeb-1036	104	44	auditor	auditor	NOUN
ajbmeb-1036	104	45	according	accord	VERB
ajbmeb-1036	104	46	to	to	ADP
ajbmeb-1036	104	47	international	international	ADJ
ajbmeb-1036	104	48	auditing	auditing	NOUN
ajbmeb-1036	104	49	standards	standard	NOUN
ajbmeb-1036	104	50	(	(	PUNCT
ajbmeb-1036	104	51	320	320	NUM
ajbmeb-1036	104	52	,	,	PUNCT
ajbmeb-1036	104	53	330	330	NUM
ajbmeb-1036	104	54	)	)	PUNCT
ajbmeb-1036	104	55	and	and	CCONJ
ajbmeb-1036	104	56	limiting	limit	VERB
ajbmeb-1036	104	57	the	the	DET
ajbmeb-1036	104	58	size	size	NOUN
ajbmeb-1036	104	59	of	of	ADP
ajbmeb-1036	104	60	material	material	NOUN
ajbmeb-1036	104	61	misstatements	misstatement	NOUN
ajbmeb-1036	104	62	in	in	ADP
ajbmeb-1036	104	63	the	the	DET
ajbmeb-1036	104	64	financial	financial	ADJ
ajbmeb-1036	104	65	statements	statement	NOUN
ajbmeb-1036	104	66	.	.	PUNCT
ajbmeb-1036	105	1	american	american	ADJ
ajbmeb-1036	105	2	journal	journal	PROPN
ajbmeb-1036	105	3	of	of	ADP
ajbmeb-1036	105	4	business	business	NOUN
ajbmeb-1036	105	5	management	management	NOUN
ajbmeb-1036	105	6	,	,	PUNCT
ajbmeb-1036	105	7	economics	economic	NOUN
ajbmeb-1036	105	8	and	and	CCONJ
ajbmeb-1036	105	9	banking	banking	NOUN
ajbmeb-1036	105	10	volume	volume	NOUN
ajbmeb-1036	105	11	14	14	NUM
ajbmeb-1036	105	12	july	july	PROPN
ajbmeb-1036	105	13	,	,	PUNCT
ajbmeb-1036	105	14	2023	2023	NUM
ajbmeb-1036	105	15	p	p	NOUN
ajbmeb-1036	105	16	a	a	DET
ajbmeb-1036	105	17	g	g	NOUN
ajbmeb-1036	105	18	e	e	NOUN
ajbmeb-1036	106	1	|	|	NOUN
ajbmeb-1036	106	2	12	12	NUM
ajbmeb-1036	106	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1036	106	4	conclusions	conclusion	NOUN
ajbmeb-1036	106	5	and	and	CCONJ
ajbmeb-1036	106	6	recommendations	recommendation	NOUN
ajbmeb-1036	106	7	conclusions	conclusion	NOUN
ajbmeb-1036	106	8	:	:	PUNCT
ajbmeb-1036	106	9	1the	1the	NUM
ajbmeb-1036	106	10	risks	risk	NOUN
ajbmeb-1036	106	11	of	of	ADP
ajbmeb-1036	106	12	material	material	ADJ
ajbmeb-1036	106	13	misstatements	misstatement	NOUN
ajbmeb-1036	106	14	in	in	ADP
ajbmeb-1036	106	15	the	the	DET
ajbmeb-1036	106	16	financial	financial	ADJ
ajbmeb-1036	106	17	statements	statement	NOUN
ajbmeb-1036	106	18	increase	increase	VERB
ajbmeb-1036	106	19	when	when	SCONJ
ajbmeb-1036	106	20	the	the	DET
ajbmeb-1036	106	21	external	external	ADJ
ajbmeb-1036	106	22	auditor	auditor	NOUN
ajbmeb-1036	106	23	does	do	AUX
ajbmeb-1036	106	24	not	not	PART
ajbmeb-1036	106	25	separate	separate	VERB
ajbmeb-1036	106	26	between	between	ADP
ajbmeb-1036	106	27	unintentional	unintentional	ADJ
ajbmeb-1036	106	28	error	error	NOUN
ajbmeb-1036	106	29	and	and	CCONJ
ajbmeb-1036	106	30	fraud	fraud	NOUN
ajbmeb-1036	106	31	resulting	result	VERB
ajbmeb-1036	106	32	from	from	ADP
ajbmeb-1036	106	33	management	management	NOUN
ajbmeb-1036	106	34	and	and	CCONJ
ajbmeb-1036	106	35	is	be	AUX
ajbmeb-1036	106	36	preoccupied	preoccupy	VERB
ajbmeb-1036	106	37	with	with	ADP
ajbmeb-1036	106	38	the	the	DET
ajbmeb-1036	106	39	latter	latter	ADJ
ajbmeb-1036	106	40	by	by	ADP
ajbmeb-1036	106	41	detecting	detect	VERB
ajbmeb-1036	106	42	minor	minor	ADJ
ajbmeb-1036	106	43	errors	error	NOUN
ajbmeb-1036	106	44	.	.	PUNCT
ajbmeb-1036	107	1	2one	2one	NUM
ajbmeb-1036	107	2	of	of	ADP
ajbmeb-1036	107	3	the	the	DET
ajbmeb-1036	107	4	factors	factor	NOUN
ajbmeb-1036	107	5	affecting	affect	VERB
ajbmeb-1036	107	6	the	the	DET
ajbmeb-1036	107	7	extent	extent	NOUN
ajbmeb-1036	107	8	of	of	ADP
ajbmeb-1036	107	9	material	material	ADJ
ajbmeb-1036	107	10	misstatements	misstatement	NOUN
ajbmeb-1036	107	11	in	in	ADP
ajbmeb-1036	107	12	the	the	DET
ajbmeb-1036	107	13	financial	financial	ADJ
ajbmeb-1036	107	14	statements	statement	NOUN
ajbmeb-1036	107	15	is	be	AUX
ajbmeb-1036	107	16	the	the	DET
ajbmeb-1036	107	17	failure	failure	NOUN
ajbmeb-1036	107	18	of	of	ADP
ajbmeb-1036	107	19	the	the	DET
ajbmeb-1036	107	20	external	external	ADJ
ajbmeb-1036	107	21	auditor	auditor	NOUN
ajbmeb-1036	107	22	to	to	PART
ajbmeb-1036	107	23	assess	assess	VERB
ajbmeb-1036	107	24	the	the	DET
ajbmeb-1036	107	25	amount	amount	NOUN
ajbmeb-1036	107	26	of	of	ADP
ajbmeb-1036	107	27	deviation	deviation	NOUN
ajbmeb-1036	107	28	in	in	ADP
ajbmeb-1036	107	29	the	the	DET
ajbmeb-1036	107	30	financial	financial	ADJ
ajbmeb-1036	107	31	statements	statement	NOUN
ajbmeb-1036	107	32	as	as	ADP
ajbmeb-1036	107	33	a	a	DET
ajbmeb-1036	107	34	single	single	ADJ
ajbmeb-1036	107	35	unit	unit	NOUN
ajbmeb-1036	107	36	.	.	PUNCT
ajbmeb-1036	108	1	3one	3one	NUM
ajbmeb-1036	108	2	of	of	ADP
ajbmeb-1036	108	3	the	the	DET
ajbmeb-1036	108	4	factors	factor	NOUN
ajbmeb-1036	108	5	influencing	influence	VERB
ajbmeb-1036	108	6	the	the	DET
ajbmeb-1036	108	7	size	size	NOUN
ajbmeb-1036	108	8	of	of	ADP
ajbmeb-1036	108	9	the	the	DET
ajbmeb-1036	108	10	material	material	ADJ
ajbmeb-1036	108	11	misstatements	misstatement	NOUN
ajbmeb-1036	108	12	of	of	ADP
ajbmeb-1036	108	13	the	the	DET
ajbmeb-1036	108	14	financial	financial	ADJ
ajbmeb-1036	108	15	statements	statement	NOUN
ajbmeb-1036	108	16	is	be	AUX
ajbmeb-1036	108	17	the	the	DET
ajbmeb-1036	108	18	size	size	NOUN
ajbmeb-1036	108	19	of	of	ADP
ajbmeb-1036	108	20	the	the	DET
ajbmeb-1036	108	21	inherited	inherit	VERB
ajbmeb-1036	108	22	risks	risk	NOUN
ajbmeb-1036	108	23	of	of	ADP
ajbmeb-1036	108	24	the	the	DET
ajbmeb-1036	108	25	balances	balance	NOUN
ajbmeb-1036	108	26	and	and	CCONJ
ajbmeb-1036	108	27	elements	element	NOUN
ajbmeb-1036	108	28	of	of	ADP
ajbmeb-1036	108	29	the	the	DET
ajbmeb-1036	108	30	financial	financial	ADJ
ajbmeb-1036	108	31	statements	statement	NOUN
ajbmeb-1036	108	32	,	,	PUNCT
ajbmeb-1036	108	33	that	that	ADV
ajbmeb-1036	108	34	is	is	ADV
ajbmeb-1036	108	35	,	,	PUNCT
ajbmeb-1036	108	36	the	the	PRON
ajbmeb-1036	108	37	greater	great	ADJ
ajbmeb-1036	108	38	the	the	DET
ajbmeb-1036	108	39	size	size	NOUN
ajbmeb-1036	108	40	of	of	ADP
ajbmeb-1036	108	41	the	the	DET
ajbmeb-1036	108	42	inherited	inherit	VERB
ajbmeb-1036	108	43	risks	risk	NOUN
ajbmeb-1036	108	44	,	,	PUNCT
ajbmeb-1036	108	45	the	the	PRON
ajbmeb-1036	108	46	more	more	ADV
ajbmeb-1036	108	47	likely	likely	ADJ
ajbmeb-1036	108	48	the	the	DET
ajbmeb-1036	108	49	financial	financial	ADJ
ajbmeb-1036	108	50	statements	statement	NOUN
ajbmeb-1036	108	51	will	will	AUX
ajbmeb-1036	108	52	be	be	AUX
ajbmeb-1036	108	53	exposed	expose	VERB
ajbmeb-1036	108	54	to	to	ADP
ajbmeb-1036	108	55	material	material	NOUN
ajbmeb-1036	108	56	misstatements	misstatement	NOUN
ajbmeb-1036	108	57	.	.	PUNCT
ajbmeb-1036	109	1	4one	4one	NOUN
ajbmeb-1036	109	2	of	of	ADP
ajbmeb-1036	109	3	the	the	DET
ajbmeb-1036	109	4	factors	factor	NOUN
ajbmeb-1036	109	5	influencing	influence	VERB
ajbmeb-1036	109	6	the	the	DET
ajbmeb-1036	109	7	external	external	ADJ
ajbmeb-1036	109	8	auditor	auditor	NOUN
ajbmeb-1036	109	9	to	to	PART
ajbmeb-1036	109	10	obtain	obtain	VERB
ajbmeb-1036	109	11	acceptable	acceptable	ADJ
ajbmeb-1036	109	12	assurance	assurance	NOUN
ajbmeb-1036	109	13	that	that	PRON
ajbmeb-1036	109	14	the	the	DET
ajbmeb-1036	109	15	financial	financial	ADJ
ajbmeb-1036	109	16	statements	statement	NOUN
ajbmeb-1036	109	17	as	as	ADP
ajbmeb-1036	109	18	a	a	DET
ajbmeb-1036	109	19	whole	whole	NOUN
ajbmeb-1036	109	20	are	be	AUX
ajbmeb-1036	109	21	free	free	ADJ
ajbmeb-1036	109	22	from	from	ADP
ajbmeb-1036	109	23	material	material	ADJ
ajbmeb-1036	109	24	errors	error	NOUN
ajbmeb-1036	109	25	,	,	PUNCT
ajbmeb-1036	109	26	whether	whether	SCONJ
ajbmeb-1036	109	27	due	due	ADP
ajbmeb-1036	109	28	to	to	ADP
ajbmeb-1036	109	29	error	error	NOUN
ajbmeb-1036	109	30	or	or	CCONJ
ajbmeb-1036	109	31	fraud	fraud	NOUN
ajbmeb-1036	109	32	,	,	PUNCT
ajbmeb-1036	109	33	is	be	AUX
ajbmeb-1036	109	34	the	the	DET
ajbmeb-1036	109	35	high	high	ADJ
ajbmeb-1036	109	36	rates	rate	NOUN
ajbmeb-1036	109	37	of	of	ADP
ajbmeb-1036	109	38	non	non	ADJ
ajbmeb-1036	109	39	-	-	ADJ
ajbmeb-1036	109	40	discovery	discovery	ADJ
ajbmeb-1036	109	41	risks	risk	NOUN
ajbmeb-1036	109	42	,	,	PUNCT
ajbmeb-1036	109	43	and	and	CCONJ
ajbmeb-1036	109	44	then	then	ADV
ajbmeb-1036	109	45	a	a	DET
ajbmeb-1036	109	46	clean	clean	ADJ
ajbmeb-1036	109	47	report	report	NOUN
ajbmeb-1036	109	48	is	be	AUX
ajbmeb-1036	109	49	issued	issue	VERB
ajbmeb-1036	109	50	even	even	ADV
ajbmeb-1036	109	51	though	though	SCONJ
ajbmeb-1036	109	52	they	they	PRON
ajbmeb-1036	109	53	contain	contain	VERB
ajbmeb-1036	109	54	material	material	NOUN
ajbmeb-1036	109	55	distortions	distortion	NOUN
ajbmeb-1036	109	56	.	.	PUNCT
ajbmeb-1036	110	1	recommendations	recommendation	NOUN
ajbmeb-1036	110	2	:	:	PUNCT
ajbmeb-1036	110	3	1the	1the	NOUN
ajbmeb-1036	110	4	need	need	VERB
ajbmeb-1036	110	5	to	to	PART
ajbmeb-1036	110	6	use	use	VERB
ajbmeb-1036	110	7	relative	relative	ADJ
ajbmeb-1036	110	8	importance	importance	NOUN
ajbmeb-1036	110	9	when	when	SCONJ
ajbmeb-1036	110	10	planning	plan	VERB
ajbmeb-1036	110	11	the	the	DET
ajbmeb-1036	110	12	audit	audit	NOUN
ajbmeb-1036	110	13	process	process	NOUN
ajbmeb-1036	110	14	and	and	CCONJ
ajbmeb-1036	110	15	during	during	ADP
ajbmeb-1036	110	16	the	the	DET
ajbmeb-1036	110	17	examination	examination	NOUN
ajbmeb-1036	110	18	stage	stage	NOUN
ajbmeb-1036	110	19	in	in	ADP
ajbmeb-1036	110	20	separating	separate	VERB
ajbmeb-1036	110	21	between	between	ADP
ajbmeb-1036	110	22	unintentional	unintentional	ADJ
ajbmeb-1036	110	23	error	error	NOUN
ajbmeb-1036	110	24	and	and	CCONJ
ajbmeb-1036	110	25	fraud	fraud	NOUN
ajbmeb-1036	110	26	resulting	result	VERB
ajbmeb-1036	110	27	from	from	ADP
ajbmeb-1036	110	28	management	management	NOUN
ajbmeb-1036	110	29	and	and	CCONJ
ajbmeb-1036	110	30	not	not	PART
ajbmeb-1036	110	31	being	be	AUX
ajbmeb-1036	110	32	preoccupied	preoccupy	VERB
ajbmeb-1036	110	33	with	with	ADP
ajbmeb-1036	110	34	exposing	expose	VERB
ajbmeb-1036	110	35	minor	minor	ADJ
ajbmeb-1036	110	36	errors	error	NOUN
ajbmeb-1036	110	37	,	,	PUNCT
ajbmeb-1036	110	38	which	which	PRON
ajbmeb-1036	110	39	focuses	focus	VERB
ajbmeb-1036	110	40	on	on	ADP
ajbmeb-1036	110	41	discovering	discover	VERB
ajbmeb-1036	110	42	material	material	ADJ
ajbmeb-1036	110	43	misrepresentation	misrepresentation	NOUN
ajbmeb-1036	110	44	in	in	ADP
ajbmeb-1036	110	45	the	the	DET
ajbmeb-1036	110	46	financial	financial	ADJ
ajbmeb-1036	110	47	statements	statement	NOUN
ajbmeb-1036	110	48	.	.	PUNCT
ajbmeb-1036	111	1	2the	2the	DET
ajbmeb-1036	111	2	external	external	ADJ
ajbmeb-1036	111	3	auditor	auditor	NOUN
ajbmeb-1036	111	4	should	should	AUX
ajbmeb-1036	111	5	use	use	VERB
ajbmeb-1036	111	6	materiality	materiality	NOUN
ajbmeb-1036	111	7	at	at	ADP
ajbmeb-1036	111	8	the	the	DET
ajbmeb-1036	111	9	level	level	NOUN
ajbmeb-1036	111	10	of	of	ADP
ajbmeb-1036	111	11	the	the	DET
ajbmeb-1036	111	12	balances	balance	NOUN
ajbmeb-1036	111	13	of	of	ADP
ajbmeb-1036	111	14	the	the	DET
ajbmeb-1036	111	15	elements	element	NOUN
ajbmeb-1036	111	16	of	of	ADP
ajbmeb-1036	111	17	the	the	DET
ajbmeb-1036	111	18	financial	financial	ADJ
ajbmeb-1036	111	19	statements	statement	NOUN
ajbmeb-1036	111	20	in	in	ADP
ajbmeb-1036	111	21	evaluating	evaluate	VERB
ajbmeb-1036	111	22	and	and	CCONJ
ajbmeb-1036	111	23	estimating	estimate	VERB
ajbmeb-1036	111	24	the	the	DET
ajbmeb-1036	111	25	inherent	inherent	ADJ
ajbmeb-1036	111	26	risks	risk	NOUN
ajbmeb-1036	111	27	of	of	ADP
ajbmeb-1036	111	28	the	the	DET
ajbmeb-1036	111	29	financial	financial	ADJ
ajbmeb-1036	111	30	balances	balance	NOUN
ajbmeb-1036	111	31	,	,	PUNCT
ajbmeb-1036	111	32	and	and	CCONJ
ajbmeb-1036	111	33	thus	thus	ADV
ajbmeb-1036	111	34	limiting	limit	VERB
ajbmeb-1036	111	35	material	material	ADJ
ajbmeb-1036	111	36	misstatements	misstatement	NOUN
ajbmeb-1036	111	37	of	of	ADP
ajbmeb-1036	111	38	the	the	DET
ajbmeb-1036	111	39	financial	financial	ADJ
ajbmeb-1036	111	40	statements	statement	NOUN
ajbmeb-1036	111	41	.	.	PUNCT
ajbmeb-1036	112	1	3the	3the	DET
ajbmeb-1036	112	2	relative	relative	ADJ
ajbmeb-1036	112	3	importance	importance	NOUN
ajbmeb-1036	112	4	of	of	ADP
ajbmeb-1036	112	5	the	the	DET
ajbmeb-1036	112	6	audit	audit	NOUN
ajbmeb-1036	112	7	procedures	procedure	NOUN
ajbmeb-1036	112	8	contributes	contribute	VERB
ajbmeb-1036	112	9	to	to	ADP
ajbmeb-1036	112	10	the	the	DET
ajbmeb-1036	112	11	audit	audit	NOUN
ajbmeb-1036	112	12	process	process	NOUN
ajbmeb-1036	112	13	as	as	ADP
ajbmeb-1036	112	14	a	a	DET
ajbmeb-1036	112	15	guide	guide	NOUN
ajbmeb-1036	112	16	to	to	ADP
ajbmeb-1036	112	17	planning	plan	VERB
ajbmeb-1036	112	18	the	the	DET
ajbmeb-1036	112	19	essential	essential	ADJ
ajbmeb-1036	112	20	procedures	procedure	NOUN
ajbmeb-1036	112	21	,	,	PUNCT
ajbmeb-1036	112	22	both	both	PRON
ajbmeb-1036	112	23	analytical	analytical	ADJ
ajbmeb-1036	112	24	and	and	CCONJ
ajbmeb-1036	112	25	detailed	detailed	ADJ
ajbmeb-1036	112	26	,	,	PUNCT
ajbmeb-1036	112	27	as	as	SCONJ
ajbmeb-1036	112	28	attention	attention	NOUN
ajbmeb-1036	112	29	and	and	CCONJ
ajbmeb-1036	112	30	control	control	NOUN
ajbmeb-1036	112	31	work	work	NOUN
ajbmeb-1036	112	32	are	be	AUX
ajbmeb-1036	112	33	directed	direct	VERB
ajbmeb-1036	112	34	to	to	ADP
ajbmeb-1036	112	35	those	those	DET
ajbmeb-1036	112	36	items	item	NOUN
ajbmeb-1036	112	37	or	or	CCONJ
ajbmeb-1036	112	38	accounts	account	NOUN
ajbmeb-1036	112	39	that	that	PRON
ajbmeb-1036	112	40	are	be	AUX
ajbmeb-1036	112	41	important	important	ADJ
ajbmeb-1036	112	42	,	,	PUNCT
ajbmeb-1036	112	43	or	or	CCONJ
ajbmeb-1036	112	44	that	that	PRON
ajbmeb-1036	112	45	are	be	AUX
ajbmeb-1036	112	46	subject	subject	ADJ
ajbmeb-1036	112	47	to	to	ADP
ajbmeb-1036	112	48	errors	error	NOUN
ajbmeb-1036	112	49	or	or	CCONJ
ajbmeb-1036	112	50	fraud	fraud	NOUN
ajbmeb-1036	112	51	.	.	PUNCT
ajbmeb-1036	113	1	4materiality	4materiality	NOUN
ajbmeb-1036	113	2	contributes	contribute	VERB
ajbmeb-1036	113	3	to	to	ADP
ajbmeb-1036	113	4	the	the	DET
ajbmeb-1036	113	5	external	external	ADJ
ajbmeb-1036	113	6	auditor	auditor	NOUN
ajbmeb-1036	113	7	avoiding	avoid	VERB
ajbmeb-1036	113	8	the	the	DET
ajbmeb-1036	113	9	risk	risk	NOUN
ajbmeb-1036	113	10	of	of	ADP
ajbmeb-1036	113	11	misestimating	misestimate	VERB
ajbmeb-1036	113	12	of	of	ADP
ajbmeb-1036	113	13	the	the	DET
ajbmeb-1036	113	14	elements	element	NOUN
ajbmeb-1036	113	15	of	of	ADP
ajbmeb-1036	113	16	the	the	DET
ajbmeb-1036	113	17	financial	financial	ADJ
ajbmeb-1036	113	18	statements	statement	NOUN
ajbmeb-1036	113	19	by	by	ADP
ajbmeb-1036	113	20	measuring	measure	VERB
ajbmeb-1036	113	21	the	the	DET
ajbmeb-1036	113	22	relative	relative	ADJ
ajbmeb-1036	113	23	importance	importance	NOUN
ajbmeb-1036	113	24	at	at	ADP
ajbmeb-1036	113	25	the	the	DET
ajbmeb-1036	113	26	level	level	NOUN
ajbmeb-1036	113	27	of	of	ADP
ajbmeb-1036	113	28	the	the	DET
ajbmeb-1036	113	29	financial	financial	ADJ
ajbmeb-1036	113	30	statements	statement	NOUN
ajbmeb-1036	113	31	as	as	ADP
ajbmeb-1036	113	32	a	a	DET
ajbmeb-1036	113	33	whole	whole	NOUN
ajbmeb-1036	113	34	and	and	CCONJ
ajbmeb-1036	113	35	at	at	ADP
ajbmeb-1036	113	36	the	the	DET
ajbmeb-1036	113	37	level	level	NOUN
ajbmeb-1036	113	38	of	of	ADP
ajbmeb-1036	113	39	balances	balance	NOUN
ajbmeb-1036	113	40	.	.	PUNCT
ajbmeb-1036	114	1	references	reference	NOUN
ajbmeb-1036	114	2	1abbas	1abbas	NUM
ajbmeb-1036	114	3	,	,	PUNCT
ajbmeb-1036	114	4	f.	f.	PROPN
ajbmeb-1036	114	5	h.	h.	PROPN
ajbmeb-1036	114	6	,	,	PUNCT
ajbmeb-1036	114	7	kareem	kareem	PROPN
ajbmeb-1036	114	8	,	,	PUNCT
ajbmeb-1036	114	9	a.	a.	PROPN
ajbmeb-1036	114	10	d.	d.	PROPN
ajbmeb-1036	114	11	,	,	PUNCT
ajbmeb-1036	114	12	&	&	CCONJ
ajbmeb-1036	114	13	abd	abd	PROPN
ajbmeb-1036	114	14	,	,	PUNCT
ajbmeb-1036	114	15	w.	w.	PROPN
ajbmeb-1036	114	16	h.	h.	PROPN
ajbmeb-1036	114	17	(	(	PUNCT
ajbmeb-1036	114	18	2020	2020	NUM
ajbmeb-1036	114	19	)	)	PUNCT
ajbmeb-1036	114	20	.	.	PUNCT
ajbmeb-1036	115	1	audit	audit	NOUN
ajbmeb-1036	115	2	compliance	compliance	NOUN
ajbmeb-1036	115	3	and	and	CCONJ
ajbmeb-1036	115	4	its	its	PRON
ajbmeb-1036	115	5	role	role	NOUN
ajbmeb-1036	115	6	of	of	ADP
ajbmeb-1036	115	7	administrative	administrative	ADJ
ajbmeb-1036	115	8	and	and	CCONJ
ajbmeb-1036	115	9	financial	financial	ADJ
ajbmeb-1036	115	10	in	in	ADP
ajbmeb-1036	115	11	reducing	reduce	VERB
ajbmeb-1036	115	12	the	the	DET
ajbmeb-1036	115	13	manifestations	manifestation	NOUN
ajbmeb-1036	115	14	corruption	corruption	NOUN
ajbmeb-1036	115	15	of	of	ADP
ajbmeb-1036	115	16	government	government	NOUN
ajbmeb-1036	115	17	institutions	institution	NOUN
ajbmeb-1036	115	18	(	(	PUNCT
ajbmeb-1036	115	19	applied	apply	VERB
ajbmeb-1036	115	20	research	research	NOUN
ajbmeb-1036	115	21	in	in	ADP
ajbmeb-1036	115	22	the	the	DET
ajbmeb-1036	115	23	palarch	palarch	NOUN
ajbmeb-1036	115	24	's	's	PART
ajbmeb-1036	115	25	journal	journal	NOUN
ajbmeb-1036	115	26	of	of	ADP
ajbmeb-1036	115	27	archaeology	archaeology	NOUN
ajbmeb-1036	115	28	of	of	ADP
ajbmeb-1036	115	29	federal	federal	ADJ
ajbmeb-1036	115	30	office	office	NOUN
ajbmeb-1036	115	31	of	of	ADP
ajbmeb-1036	115	32	financial	financial	ADJ
ajbmeb-1036	115	33	supervision	supervision	NOUN
ajbmeb-1036	115	34	)	)	PUNCT
ajbmeb-1036	115	35	.	.	PUNCT
ajbmeb-1036	116	1	egypt	egypt	PROPN
ajbmeb-1036	116	2	/	/	SYM
ajbmeb-1036	116	3	egyptology	egyptology	PROPN
ajbmeb-1036	116	4	,	,	PUNCT
ajbmeb-1036	116	5	17(7	17(7	NUM
ajbmeb-1036	116	6	,	,	PUNCT
ajbmeb-1036	116	7	)	)	PUNCT
ajbmeb-1036	116	8	16962	16962	NUM
ajbmeb-1036	116	9	-	-	SYM
ajbmeb-1036	116	10	16982	16982	NUM
ajbmeb-1036	116	11	.	.	PUNCT
ajbmeb-1036	117	1	2to	2to	NOUN
ajbmeb-1036	117	2	reduce	reduce	VERB
ajbmeb-1036	117	3	fraud	fraud	NOUN
ajbmeb-1036	117	4	and	and	CCONJ
ajbmeb-1036	117	5	strengthen	strengthen	VERB
ajbmeb-1036	117	6	the	the	DET
ajbmeb-1036	117	7	role	role	NOUN
ajbmeb-1036	117	8	of	of	ADP
ajbmeb-1036	117	9	abd	abd	PROPN
ajbmeb-1036	117	10	,	,	PUNCT
ajbmeb-1036	117	11	w.	w.	PROPN
ajbmeb-1036	117	12	h.	h.	PROPN
ajbmeb-1036	117	13	,	,	PUNCT
ajbmeb-1036	117	14	.(2020	.(2020	PROPN
ajbmeb-1036	117	15	)	)	PUNCT
ajbmeb-1036	117	16	.	.	PUNCT
ajbmeb-1036	118	1	proposed	propose	VERB
ajbmeb-1036	118	2	audit	audit	NOUN
ajbmeb-1036	118	3	program	program	NOUN
ajbmeb-1036	118	4	corporate	corporate	ADJ
ajbmeb-1036	118	5	governance	governance	NOUN
ajbmeb-1036	118	6	applied	apply	VERB
ajbmeb-1036	118	7	research	research	NOUN
ajbmeb-1036	118	8	in	in	ADP
ajbmeb-1036	118	9	(	(	PUNCT
ajbmeb-1036	118	10	in	in	ADP
ajbmeb-1036	118	11	the	the	DET
ajbmeb-1036	118	12	local	local	ADJ
ajbmeb-1036	118	13	environment	environment	NOUN
ajbmeb-1036	118	14	of	of	ADP
ajbmeb-1036	118	15	auditors	auditor	NOUN
ajbmeb-1036	118	16	economic	economic	ADJ
ajbmeb-1036	118	17	121.-sciences	121.-science	NOUN
ajbmeb-1036	118	18	,	,	PUNCT
ajbmeb-1036	118	19	volume	volume	NOUN
ajbmeb-1036	118	20	15	15	NUM
ajbmeb-1036	118	21	,	,	PUNCT
ajbmeb-1036	118	22	issue	issue	NOUN
ajbmeb-1036	118	23	58	58	NUM
ajbmeb-1036	118	24	,	,	PUNCT
ajbmeb-1036	118	25	pages	page	VERB
ajbmeb-1036	118	26	102	102	NUM
ajbmeb-1036	118	27	american	american	ADJ
ajbmeb-1036	118	28	journal	journal	PROPN
ajbmeb-1036	118	29	of	of	ADP
ajbmeb-1036	118	30	business	business	NOUN
ajbmeb-1036	118	31	management	management	NOUN
ajbmeb-1036	118	32	,	,	PUNCT
ajbmeb-1036	118	33	economics	economic	NOUN
ajbmeb-1036	118	34	and	and	CCONJ
ajbmeb-1036	118	35	banking	banking	NOUN
ajbmeb-1036	118	36	volume	volume	NOUN
ajbmeb-1036	118	37	14	14	NUM
ajbmeb-1036	118	38	july	july	PROPN
ajbmeb-1036	118	39	,	,	PUNCT
ajbmeb-1036	118	40	2023	2023	NUM
ajbmeb-1036	118	41	p	p	NOUN
ajbmeb-1036	118	42	a	a	PRON
ajbmeb-1036	118	43	g	g	NOUN
ajbmeb-1036	118	44	e	e	NOUN
ajbmeb-1036	118	45	|	|	ADV
ajbmeb-1036	118	46	13	13	NUM
ajbmeb-1036	118	47	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1036	118	48	3cedures	3cedures	NUM
ajbmeb-1036	118	49	over	over	ADP
ajbmeb-1036	118	50	abd	abd	PROPN
ajbmeb-1036	118	51	,	,	PUNCT
ajbmeb-1036	118	52	w.	w.	PROPN
ajbmeb-1036	118	53	h.	h.	PROPN
ajbmeb-1036	118	54	,	,	PUNCT
ajbmeb-1036	118	55	el	el	PROPN
ajbmeb-1036	118	56	toby	toby	PROPN
ajbmeb-1036	118	57	,	,	PUNCT
ajbmeb-1036	118	58	b.	b.	PROPN
ajbmeb-1036	118	59	h.	h.	PROPN
ajbmeb-1036	118	60	m.	m.	PROPN
ajbmeb-1036	118	61	,	,	PUNCT
ajbmeb-1036	118	62	&	&	CCONJ
ajbmeb-1036	118	63	kareem	kareem	PROPN
ajbmeb-1036	118	64	,	,	PUNCT
ajbmeb-1036	118	65	a.	a.	PROPN
ajbmeb-1036	118	66	d.	d.	PROPN
ajbmeb-1036	118	67	(	(	PUNCT
ajbmeb-1036	118	68	2023	2023	NUM
ajbmeb-1036	118	69	)	)	PUNCT
ajbmeb-1036	118	70	.	.	PUNCT
ajbmeb-1036	119	1	activating	activate	VERB
ajbmeb-1036	119	2	auditing	audit	VERB
ajbmeb-1036	119	3	pro	pro	ADJ
ajbmeb-1036	119	4	government	government	NOUN
ajbmeb-1036	119	5	financial	financial	ADJ
ajbmeb-1036	119	6	reports	report	NOUN
ajbmeb-1036	119	7	through	through	ADP
ajbmeb-1036	119	8	the	the	DET
ajbmeb-1036	119	9	mediating	mediate	VERB
ajbmeb-1036	119	10	role	role	NOUN
ajbmeb-1036	119	11	of	of	ADP
ajbmeb-1036	119	12	a	a	DET
ajbmeb-1036	119	13	proposed	propose	VERB
ajbmeb-1036	119	14	audit	audit	NOUN
ajbmeb-1036	119	15	international	international	ADJ
ajbmeb-1036	119	16	journal	journal	NOUN
ajbmeb-1036	119	17	of	of	ADP
ajbmeb-1036	119	18	professional	professional	PROPN
ajbmeb-1036	119	19	business	business	PROPN
ajbmeb-1036	119	20	review	review	PROPN
ajbmeb-1036	119	21	:	:	PUNCT
ajbmeb-1036	119	22	int	int	NOUN
ajbmeb-1036	119	23	.	.	PUNCT
ajbmeb-1036	120	1	j.	j.	PROPN
ajbmeb-1036	120	2	prof	prof	PROPN
ajbmeb-1036	120	3	.	.	PUNCT
ajbmeb-1036	120	4	bus	bus	PROPN
ajbmeb-1036	120	5	.	.	PUNCT
ajbmeb-1036	121	1	rev	rev	PROPN
ajbmeb-1036	121	2	program	program	PROPN
ajbmeb-1036	121	3	.	.	PUNCT
ajbmeb-1036	121	4	,	,	PUNCT
ajbmeb-1036	121	5	.	.	PUNCT
ajbmeb-1036	122	1	8(5	8(5	NUM
ajbmeb-1036	122	2	,	,	PUNCT
ajbmeb-1036	122	3	)	)	PUNCT
ajbmeb-1036	122	4	20	20	NUM
ajbmeb-1036	122	5	.	.	PUNCT
ajbmeb-1036	123	1	4program	4program	NUM
ajbmeb-1036	123	2	proposal	proposal	NOUN
ajbmeb-1036	123	3	for	for	ADP
ajbmeb-1036	123	4	local	local	ADJ
ajbmeb-1036	123	5	abd	abd	PROPN
ajbmeb-1036	123	6	,	,	PUNCT
ajbmeb-1036	123	7	w.	w.	PROPN
ajbmeb-1036	123	8	h.	h.	PROPN
ajbmeb-1036	123	9	,	,	PUNCT
ajbmeb-1036	123	10	kareem	kareem	PROPN
ajbmeb-1036	123	11	,	,	PUNCT
ajbmeb-1036	123	12	a.	a.	PROPN
ajbmeb-1036	123	13	d.	d.	PROPN
ajbmeb-1036	123	14	,	,	PUNCT
ajbmeb-1036	123	15	&	&	CCONJ
ajbmeb-1036	123	16	kadhim	kadhim	PROPN
ajbmeb-1036	123	17	,	,	PUNCT
ajbmeb-1036	123	18	h.	h.	PROPN
ajbmeb-1036	123	19	a.	a.	PROPN
ajbmeb-1036	123	20	(	(	PUNCT
ajbmeb-1036	123	21	2019	2019	NUM
ajbmeb-1036	123	22	)	)	PUNCT
ajbmeb-1036	123	23	.	.	PUNCT
ajbmeb-1036	124	1	audit	audit	NOUN
ajbmeb-1036	124	2	accounts	account	VERB
ajbmeb-1036	124	3	auditors	auditor	NOUN
ajbmeb-1036	124	4	:	:	PUNCT
ajbmeb-1036	124	5	applied	apply	VERB
ajbmeb-1036	124	6	research	research	NOUN
ajbmeb-1036	124	7	on	on	ADP
ajbmeb-1036	124	8	a	a	DET
ajbmeb-1036	124	9	group	group	NOUN
ajbmeb-1036	124	10	of	of	ADP
ajbmeb-1036	124	11	international	international	ADJ
ajbmeb-1036	124	12	auditing	auditing	NOUN
ajbmeb-1036	124	13	7	7	NUM
ajbmeb-1036	124	14	,	,	PUNCT
ajbmeb-1036	124	15	international	international	ADJ
ajbmeb-1036	124	16	journal	journal	NOUN
ajbmeb-1036	124	17	of	of	ADP
ajbmeb-1036	124	18	innovation	innovation	NOUN
ajbmeb-1036	124	19	,	,	PUNCT
ajbmeb-1036	124	20	creativity	creativity	NOUN
ajbmeb-1036	124	21	and	and	CCONJ
ajbmeb-1036	124	22	change	change	NOUN
ajbmeb-1036	124	23	standards	standard	NOUN
ajbmeb-1036	124	24	.	.	PUNCT
ajbmeb-1036	125	1	(	(	PUNCT
ajbmeb-1036	125	2	8	8	NUM
ajbmeb-1036	125	3	,	,	PUNCT
ajbmeb-1036	125	4	)	)	PUNCT
ajbmeb-1036	125	5	201	201	NUM
ajbmeb-1036	125	6	-	-	SYM
ajbmeb-1036	125	7	222	222	NUM
ajbmeb-1036	125	8	.	.	PUNCT
ajbmeb-1036	126	1	5sions	5sions	NUM
ajbmeb-1036	126	2	and	and	CCONJ
ajbmeb-1036	126	3	the	the	DET
ajbmeb-1036	126	4	correction	correction	NOUN
ajbmeb-1036	126	5	of	of	ADP
ajbmeb-1036	126	6	acito	acito	PROPN
ajbmeb-1036	126	7	,	,	PUNCT
ajbmeb-1036	126	8	a.	a.	NOUN
ajbmeb-1036	126	9	a.	a.	PROPN
ajbmeb-1036	126	10	,	,	PUNCT
ajbmeb-1036	126	11	burks	burks	PROPN
ajbmeb-1036	126	12	,	,	PUNCT
ajbmeb-1036	126	13	j.	j.	PROPN
ajbmeb-1036	126	14	j.	j.	PROPN
ajbmeb-1036	126	15	,	,	PUNCT
ajbmeb-1036	126	16	&	&	CCONJ
ajbmeb-1036	126	17	johnson	johnson	PROPN
ajbmeb-1036	126	18	,	,	PUNCT
ajbmeb-1036	126	19	w.	w.	PROPN
ajbmeb-1036	126	20	b.	b.	PROPN
ajbmeb-1036	126	21	(	(	PUNCT
ajbmeb-1036	126	22	2009	2009	NUM
ajbmeb-1036	126	23	)	)	PUNCT
ajbmeb-1036	126	24	.	.	PUNCT
ajbmeb-1036	127	1	materiality	materiality	NOUN
ajbmeb-1036	127	2	deci	deci	PROPN
ajbmeb-1036	127	3	the	the	DET
ajbmeb-1036	127	4	accounting	accounting	NOUN
ajbmeb-1036	127	5	review	review	NOUN
ajbmeb-1036	127	6	accounting	accounting	NOUN
ajbmeb-1036	127	7	errors	error	NOUN
ajbmeb-1036	127	8	.	.	PUNCT
ajbmeb-1036	128	1	,	,	PUNCT
ajbmeb-1036	128	2	84(3	84(3	NUM
ajbmeb-1036	128	3	,	,	PUNCT
ajbmeb-1036	128	4	)	)	PUNCT
ajbmeb-1036	128	5	659	659	NUM
ajbmeb-1036	128	6	-	-	SYM
ajbmeb-1036	128	7	688	688	NUM
ajbmeb-1036	128	8	.	.	PUNCT
ajbmeb-1036	129	1	6jabri	6jabri	NUM
ajbmeb-1036	129	2	,	,	PUNCT
ajbmeb-1036	129	3	a.	a.	PROPN
ajbmeb-1036	129	4	j.	j.	PROPN
ajbmeb-1036	129	5	(	(	PUNCT
ajbmeb-1036	129	6	2021	2021	NUM
ajbmeb-1036	129	7	)	)	PUNCT
ajbmeb-1036	129	8	.	.	PUNCT
ajbmeb-1036	130	1	a	a	DET
ajbmeb-1036	130	2	proposed	propose	VERB
ajbmeb-1036	130	3	model	model	NOUN
ajbmeb-1036	130	4	and	and	CCONJ
ajbmeb-1036	130	5	program	program	NOUN
ajbmeb-1036	130	6	for	for	ADP
ajbmeb-1036	130	7	-hassani	-hassani	NOUN
ajbmeb-1036	130	8	,	,	PUNCT
ajbmeb-1036	130	9	w.	w.	PROPN
ajbmeb-1036	130	10	h.	h.	PROPN
ajbmeb-1036	130	11	,	,	PUNCT
ajbmeb-1036	130	12	&	&	CCONJ
ajbmeb-1036	130	13	al	al	PROPN
ajbmeb-1036	130	14	-	-	PROPN
ajbmeb-1036	130	15	al	al	PROPN
ajbmeb-1036	130	16	standard	standard	PROPN
ajbmeb-1036	130	17	(	(	PUNCT
ajbmeb-1036	130	18	520	520	NUM
ajbmeb-1036	130	19	)	)	PUNCT
ajbmeb-1036	130	20	evaluating	evaluate	VERB
ajbmeb-1036	130	21	banking	banking	NOUN
ajbmeb-1036	130	22	performance	performance	NOUN
ajbmeb-1036	130	23	according	accord	VERB
ajbmeb-1036	130	24	to	to	ADP
ajbmeb-1036	130	25	the	the	DET
ajbmeb-1036	130	26	international	international	ADJ
ajbmeb-1036	130	27	auditing	auditing	NOUN
ajbmeb-1036	130	28	analytical	analytical	ADJ
ajbmeb-1036	130	29	procedures	procedure	NOUN
ajbmeb-1036	130	30	/	/	SYM
ajbmeb-1036	130	31	applied	apply	VERB
ajbmeb-1036	130	32	research	research	NOUN
ajbmeb-1036	130	33	on	on	ADP
ajbmeb-1036	130	34	a	a	DET
ajbmeb-1036	130	35	sample	sample	NOUN
ajbmeb-1036	130	36	of	of	ADP
ajbmeb-1036	130	37	commercial	commercial	ADJ
ajbmeb-1036	130	38	banks	bank	NOUN
ajbmeb-1036	130	39	listed	list	VERB
ajbmeb-1036	130	40	in	in	ADP
ajbmeb-1036	130	41	the	the	DET
ajbmeb-1036	130	42	iraqi	iraqi	ADJ
ajbmeb-1036	130	43	stock	stock	NOUN
ajbmeb-1036	130	44	exchange	exchange	PROPN
ajbmeb-1036	130	45	.	.	PUNCT
ajbmeb-1036	131	1	tikrit	tikrit	NOUN
ajbmeb-1036	131	2	journal	journal	PROPN
ajbmeb-1036	131	3	of	of	ADP
ajbmeb-1036	131	4	administration	administration	PROPN
ajbmeb-1036	131	5	and	and	CCONJ
ajbmeb-1036	131	6	economics	economic	NOUN
ajbmeb-1036	131	7	sciences	sciences	PROPN
ajbmeb-1036	131	8	,	,	PUNCT
ajbmeb-1036	131	9	pp	pp	ADV
ajbmeb-1036	131	10	.	.	PUNCT
ajbmeb-1036	132	1	80	80	NUM
ajbmeb-1036	132	2	-	-	SYM
ajbmeb-1036	132	3	17,55,2,60	17,55,2,60	NUM
ajbmeb-1036	132	4	7(2015	7(2015	NUM
ajbmeb-1036	132	5	)	)	PUNCT
ajbmeb-1036	132	6	.	.	PUNCT
ajbmeb-1036	133	1	financial	financial	ADJ
ajbmeb-1036	133	2	statement	statement	NOUN
ajbmeb-1036	133	3	errors	error	NOUN
ajbmeb-1036	133	4	:	:	PUNCT
ajbmeb-1036	133	5	evidence	evidence	NOUN
ajbmeb-1036	133	6	from	from	ADP
ajbmeb-1036	133	7	the	the	DET
ajbmeb-1036	133	8	amiram	amiram	PROPN
ajbmeb-1036	133	9	,	,	PUNCT
ajbmeb-1036	133	10	d.	d.	PROPN
ajbmeb-1036	133	11	,	,	PUNCT
ajbmeb-1036	133	12	bozanic	bozanic	ADJ
ajbmeb-1036	133	13	,	,	PUNCT
ajbmeb-1036	133	14	z.	z.	PROPN
ajbmeb-1036	133	15	,	,	PUNCT
ajbmeb-1036	133	16	&	&	CCONJ
ajbmeb-1036	133	17	rouen	rouen	PROPN
ajbmeb-1036	133	18	,	,	PUNCT
ajbmeb-1036	133	19	e.	e.	PROPN
ajbmeb-1036	133	20	review	review	PROPN
ajbmeb-1036	133	21	of	of	ADP
ajbmeb-1036	133	22	accounting	accounting	NOUN
ajbmeb-1036	133	23	studies	study	NOUN
ajbmeb-1036	133	24	distributional	distributional	ADJ
ajbmeb-1036	133	25	properties	property	NOUN
ajbmeb-1036	133	26	of	of	ADP
ajbmeb-1036	133	27	financial	financial	ADJ
ajbmeb-1036	133	28	statement	statement	NOUN
ajbmeb-1036	133	29	numbers	number	NOUN
ajbmeb-1036	133	30	.	.	PUNCT
ajbmeb-1036	133	31	,	,	PUNCT
ajbmeb-1036	133	32	20	20	NUM
ajbmeb-1036	133	33	,	,	PUNCT
ajbmeb-1036	133	34	1540	1540	NUM
ajbmeb-1036	133	35	-	-	SYM
ajbmeb-1036	133	36	1593	1593	NUM
ajbmeb-1036	133	37	.	.	PUNCT
ajbmeb-1036	134	1	8bernardi	8bernardi	NUM
ajbmeb-1036	134	2	,	,	PUNCT
ajbmeb-1036	134	3	r.	r.	PROPN
ajbmeb-1036	134	4	a.	a.	PROPN
ajbmeb-1036	134	5	,	,	PUNCT
ajbmeb-1036	134	6	&	&	CCONJ
ajbmeb-1036	134	7	pincus	pincus	PROPN
ajbmeb-1036	134	8	,	,	PUNCT
ajbmeb-1036	134	9	k.	k.	PROPN
ajbmeb-1036	134	10	v.	v.	PROPN
ajbmeb-1036	134	11	(	(	PUNCT
ajbmeb-1036	134	12	1996	1996	NUM
ajbmeb-1036	134	13	)	)	PUNCT
ajbmeb-1036	134	14	.	.	PUNCT
ajbmeb-1036	135	1	the	the	DET
ajbmeb-1036	135	2	relationship	relationship	NOUN
ajbmeb-1036	135	3	between	between	ADP
ajbmeb-1036	135	4	materiality	materiality	NOUN
ajbmeb-1036	135	5	thresholds	threshold	NOUN
ajbmeb-1036	135	6	and	and	CCONJ
ajbmeb-1036	135	7	managerial	managerial	ADJ
ajbmeb-1036	135	8	finance	finance	NOUN
ajbmeb-1036	135	9	ents	ent	NOUN
ajbmeb-1036	135	10	of	of	ADP
ajbmeb-1036	135	11	fraud	fraud	PROPN
ajbmeb-1036	135	12	risk.judgm	risk.judgm	PROPN
ajbmeb-1036	135	13	,	,	PUNCT
ajbmeb-1036	135	14	22	22	NUM
ajbmeb-1036	135	15	(	(	PUNCT
ajbmeb-1036	135	16	9	9	NUM
ajbmeb-1036	135	17	,	,	PUNCT
ajbmeb-1036	135	18	)	)	PUNCT
ajbmeb-1036	135	19	1	1	NUM
ajbmeb-1036	135	20	-	-	SYM
ajbmeb-1036	135	21	15	15	NUM
ajbmeb-1036	135	22	.	.	NOUN
ajbmeb-1036	135	23	9	9	NUM
ajbmeb-1036	135	24	,	,	PUNCT
ajbmeb-1036	135	25	a.	a.	NOUN
ajbmeb-1036	135	26	c.	c.	PROPN
ajbmeb-1036	135	27	(	(	PUNCT
ajbmeb-1036	135	28	2009	2009	NUM
ajbmeb-1036	135	29	)	)	PUNCT
ajbmeb-1036	135	30	.	.	PUNCT
ajbmeb-1036	136	1	detecting	detect	VERB
ajbmeb-1036	136	2	and	and	CCONJ
ajbmeb-1036	136	3	reporting	report	VERB
ajbmeb-1036	136	4	the	the	DET
ajbmeb-1036	136	5	frauds	fraud	NOUN
ajbmeb-1036	136	6	and	and	CCONJ
ajbmeb-1036	136	7	errors	error	NOUN
ajbmeb-1036	136	8	by	by	ADP
ajbmeb-1036	136	9	bunget	bunget	NOUN
ajbmeb-1036	136	10	,	,	PUNCT
ajbmeb-1036	136	11	o.	o.	PROPN
ajbmeb-1036	136	12	c.	c.	PROPN
ajbmeb-1036	136	13	,	,	PUNCT
ajbmeb-1036	136	14	&	&	CCONJ
ajbmeb-1036	136	15	dumitrescu	dumitrescu	PROPN
ajbmeb-1036	136	16	annales	annale	VERB
ajbmeb-1036	136	17	universitatis	universitatis	PROPN
ajbmeb-1036	136	18	apulensis	apulensis	NOUN
ajbmeb-1036	136	19	:	:	PUNCT
ajbmeb-1036	136	20	series	series	NOUN
ajbmeb-1036	136	21	oeconomica	oeconomica	VERB
ajbmeb-1036	136	22	the	the	DET
ajbmeb-1036	136	23	auditor	auditor	NOUN
ajbmeb-1036	136	24	.	.	PUNCT
ajbmeb-1036	137	1	,	,	PUNCT
ajbmeb-1036	137	2	11(1	11(1	NUM
ajbmeb-1036	137	3	,	,	PUNCT
ajbmeb-1036	137	4	)	)	PUNCT
ajbmeb-1036	137	5	117	117	NUM
ajbmeb-1036	137	6	.	.	PUNCT
ajbmeb-1036	138	1	10david	10david	NUM
ajbmeb-1036	138	2	,	,	PUNCT
ajbmeb-1036	138	3	r.	r.	PROPN
ajbmeb-1036	138	4	,	,	PUNCT
ajbmeb-1036	138	5	&	&	CCONJ
ajbmeb-1036	138	6	abeysekera	abeysekera	PROPN
ajbmeb-1036	138	7	,	,	PUNCT
ajbmeb-1036	138	8	i.	i.	PROPN
ajbmeb-1036	138	9	(	(	PUNCT
ajbmeb-1036	138	10	2021	2021	NUM
ajbmeb-1036	138	11	)	)	PUNCT
ajbmeb-1036	138	12	.	.	PUNCT
ajbmeb-1036	139	1	auditor	auditor	NOUN
ajbmeb-1036	139	2	judgements	judgement	VERB
ajbmeb-1036	139	3	after	after	ADP
ajbmeb-1036	139	4	withdrawal	withdrawal	NOUN
ajbmeb-1036	139	5	of	of	ADP
ajbmeb-1036	139	6	the	the	DET
ajbmeb-1036	139	7	materiality	materiality	NOUN
ajbmeb-1036	139	8	journal	journal	NOUN
ajbmeb-1036	139	9	of	of	ADP
ajbmeb-1036	139	10	risk	risk	NOUN
ajbmeb-1036	139	11	and	and	CCONJ
ajbmeb-1036	139	12	financial	financial	ADJ
ajbmeb-1036	139	13	management	management	NOUN
ajbmeb-1036	139	14	australia	australia	PROPN
ajbmeb-1036	139	15	.	.	PUNCT
ajbmeb-1036	140	1	accounting	accounting	NOUN
ajbmeb-1036	140	2	standard	standard	PROPN
ajbmeb-1036	140	3	in	in	ADP
ajbmeb-1036	140	4	,	,	PUNCT
ajbmeb-1036	140	5	14(6	14(6	NOUN
ajbmeb-1036	140	6	,	,	PUNCT
ajbmeb-1036	140	7	)	)	PUNCT
ajbmeb-1036	140	8	268	268	NUM
ajbmeb-1036	140	9	.	.	PUNCT
ajbmeb-1036	141	1	11dimitrijevic	11dimitrijevic	NUM
ajbmeb-1036	141	2	,	,	PUNCT
ajbmeb-1036	141	3	d.	d.	PROPN
ajbmeb-1036	141	4	,	,	PUNCT
ajbmeb-1036	141	5	milovanovic	milovanovic	PROPN
ajbmeb-1036	141	6	,	,	PUNCT
ajbmeb-1036	141	7	v.	v.	PROPN
ajbmeb-1036	141	8	,	,	PUNCT
ajbmeb-1036	141	9	&	&	CCONJ
ajbmeb-1036	141	10	stancic	stancic	PROPN
ajbmeb-1036	141	11	,	,	PUNCT
ajbmeb-1036	141	12	v.	v.	PROPN
ajbmeb-1036	141	13	(	(	PUNCT
ajbmeb-1036	141	14	2015	2015	NUM
ajbmeb-1036	141	15	)	)	PUNCT
ajbmeb-1036	141	16	.	.	PUNCT
ajbmeb-1036	142	1	the	the	DET
ajbmeb-1036	142	2	role	role	NOUN
ajbmeb-1036	142	3	of	of	ADP
ajbmeb-1036	142	4	a	a	DET
ajbmeb-1036	142	5	company	company	NOUN
ajbmeb-1036	142	6	’s	’s	PART
ajbmeb-1036	142	7	internal	internal	ADJ
ajbmeb-1036	142	8	financial	financial	ADJ
ajbmeb-1036	142	9	internet	internet	NOUN
ajbmeb-1036	142	10	quarterly	quarterly	ADJ
ajbmeb-1036	142	11	control	control	NOUN
ajbmeb-1036	142	12	system	system	NOUN
ajbmeb-1036	142	13	in	in	ADP
ajbmeb-1036	142	14	fraud	fraud	NOUN
ajbmeb-1036	142	15	prevention	prevention	NOUN
ajbmeb-1036	142	16	.	.	PUNCT
ajbmeb-1036	143	1	,	,	PUNCT
ajbmeb-1036	143	2	11(3	11(3	NUM
ajbmeb-1036	143	3	,	,	PUNCT
ajbmeb-1036	143	4	)	)	PUNCT
ajbmeb-1036	143	5	34	34	NUM
ajbmeb-1036	143	6	-44	-44	NUM
ajbmeb-1036	143	7	.	.	PUNCT
ajbmeb-1036	144	1	12tie	12tie	NOUN
ajbmeb-1036	144	2	,	,	PUNCT
ajbmeb-1036	144	3	v.	v.	PROPN
ajbmeb-1036	144	4	a.	a.	PROPN
ajbmeb-1036	144	5	,	,	PUNCT
ajbmeb-1036	144	6	&	&	CCONJ
ajbmeb-1036	144	7	brandt	brandt	PROPN
ajbmeb-1036	144	8	,	,	PUNCT
ajbmeb-1036	144	9	r.	r.	PROPN
ajbmeb-1036	144	10	(	(	PUNCT
ajbmeb-1036	144	11	2005	2005	NUM
ajbmeb-1036	144	12	)	)	PUNCT
ajbmeb-1036	144	13	.	.	PUNCT
ajbmeb-1036	145	1	auditor	auditor	NOUN
ajbmeb-1036	145	2	independence	independence	NOUN
ajbmeb-1036	145	3	and	and	CCONJ
ajbmeb-1036	145	4	audit	audit	NOUN
ajbmeb-1036	145	5	risk	risk	NOUN
ajbmeb-1036	145	6	:	:	PUNCT
ajbmeb-1036	145	7	a	a	DET
ajbmeb-1036	145	8	fearnley	fearnley	PROPN
ajbmeb-1036	145	9	,	,	PUNCT
ajbmeb-1036	145	10	s.	s.	PROPN
ajbmeb-1036	145	11	,	,	PUNCT
ajbmeb-1036	145	12	beat	beat	VERB
ajbmeb-1036	145	13	journal	journal	NOUN
ajbmeb-1036	145	14	of	of	ADP
ajbmeb-1036	145	15	international	international	ADJ
ajbmeb-1036	145	16	accounting	accounting	NOUN
ajbmeb-1036	145	17	research	research	NOUN
ajbmeb-1036	145	18	reconceptualization	reconceptualization	NOUN
ajbmeb-1036	145	19	.	.	PUNCT
ajbmeb-1036	145	20	,	,	PUNCT
ajbmeb-1036	145	21	4(1	4(1	NUM
ajbmeb-1036	145	22	,	,	PUNCT
ajbmeb-1036	145	23	)	)	PUNCT
ajbmeb-1036	145	24	39	39	NUM
ajbmeb-1036	145	25	-	-	SYM
ajbmeb-1036	145	26	71	71	NUM
ajbmeb-1036	145	27	.	.	PUNCT
ajbmeb-1036	146	1	13taie	13taie	NUM
ajbmeb-1036	146	2	,	,	PUNCT
ajbmeb-1036	146	3	b.	b.	PROPN
ajbmeb-1036	146	4	f.	f.	PROPN
ajbmeb-1036	146	5	k.	k.	PROPN
ajbmeb-1036	146	6	,	,	PUNCT
ajbmeb-1036	146	7	&	&	CCONJ
ajbmeb-1036	146	8	flayyih	flayyih	NOUN
ajbmeb-1036	146	9	,	,	PUNCT
ajbmeb-1036	146	10	h.	h.	PROPN
ajbmeb-1036	146	11	h.	h.	PROPN
ajbmeb-1036	146	12	(	(	PUNCT
ajbmeb-1036	146	13	2021	2021	NUM
ajbmeb-1036	146	14	)	)	PUNCT
ajbmeb-1036	146	15	.	.	PUNCT
ajbmeb-1036	147	1	the	the	DET
ajbmeb-1036	147	2	effect	effect	NOUN
ajbmeb-1036	147	3	of	of	ADP
ajbmeb-1036	147	4	-mohammed	-mohammed	ADJ
ajbmeb-1036	147	5	,	,	PUNCT
ajbmeb-1036	147	6	m.	m.	NOUN
ajbmeb-1036	147	7	j.	j.	PROPN
ajbmeb-1036	147	8	,	,	PUNCT
ajbmeb-1036	147	9	hiloaliabi	hiloaliabi	PROPN
ajbmeb-1036	147	10	,	,	PUNCT
ajbmeb-1036	147	11	j.	j.	PROPN
ajbmeb-1036	147	12	a.	a.	PROPN
ajbmeb-1036	147	13	,	,	PUNCT
ajbmeb-1036	147	14	al	al	PROPN
ajbmeb-1036	147	15	estudios	estudio	NOUN
ajbmeb-1036	147	16	de	de	ADP
ajbmeb-1036	147	17	it	it	PRON
ajbmeb-1036	147	18	procedures	procedure	VERB
ajbmeb-1036	147	19	in	in	ADP
ajbmeb-1036	147	20	accordance	accordance	NOUN
ajbmeb-1036	147	21	with	with	ADP
ajbmeb-1036	147	22	the	the	DET
ajbmeb-1036	147	23	ias	ias	PROPN
ajbmeb-1036	147	24	545	545	NUM
ajbmeb-1036	147	25	in	in	ADP
ajbmeb-1036	147	26	assessing	assess	VERB
ajbmeb-1036	147	27	audit	audit	NOUN
ajbmeb-1036	147	28	risk.using	risk.use	VERB
ajbmeb-1036	147	29	aud	aud	PROPN
ajbmeb-1036	147	30	economía	economía	PROPN
ajbmeb-1036	147	31	aplicada	aplicada	PROPN
ajbmeb-1036	147	32	,	,	PUNCT
ajbmeb-1036	147	33	39(11	39(11	NUM
ajbmeb-1036	147	34	,	,	PUNCT
ajbmeb-1036	147	35	)	)	PUNCT
ajbmeb-1036	147	36	4	4	NUM
ajbmeb-1036	147	37	.	.	X
ajbmeb-1036	147	38	14nikolovski	14nikolovski	NUM
ajbmeb-1036	147	39	,	,	PUNCT
ajbmeb-1036	147	40	p.	p.	NOUN
ajbmeb-1036	147	41	,	,	PUNCT
ajbmeb-1036	147	42	zdravkoski	zdravkoski	PROPN
ajbmeb-1036	147	43	,	,	PUNCT
ajbmeb-1036	147	44	i.	i.	PROPN
ajbmeb-1036	147	45	,	,	PUNCT
ajbmeb-1036	147	46	menkinoski	menkinoski	PROPN
ajbmeb-1036	147	47	,	,	PUNCT
ajbmeb-1036	147	48	g.	g.	NOUN
ajbmeb-1036	147	49	,	,	PUNCT
ajbmeb-1036	147	50	dicevska	dicevska	NOUN
ajbmeb-1036	147	51	,	,	PUNCT
ajbmeb-1036	147	52	s.	s.	PROPN
ajbmeb-1036	147	53	,	,	PUNCT
ajbmeb-1036	147	54	&	&	CCONJ
ajbmeb-1036	147	55	karadjova	karadjova	PROPN
ajbmeb-1036	147	56	,	,	PUNCT
ajbmeb-1036	147	57	v.	v.	PROPN
ajbmeb-1036	147	58	(	(	PUNCT
ajbmeb-1036	147	59	2016	2016	NUM
ajbmeb-1036	147	60	)	)	PUNCT
ajbmeb-1036	147	61	.	.	PUNCT
ajbmeb-1036	148	1	the	the	DET
ajbmeb-1036	148	2	ces	ce	NOUN
ajbmeb-1036	148	3	:	:	PUNCT
ajbmeb-1036	148	4	basic	basic	ADJ
ajbmeb-1036	148	5	and	and	CCONJ
ajbmeb-1036	148	6	applied	apply	VERB
ajbmeb-1036	148	7	research	research	NOUN
ajbmeb-1036	148	8	international	international	ADJ
ajbmeb-1036	148	9	journal	journal	NOUN
ajbmeb-1036	148	10	of	of	ADP
ajbmeb-1036	148	11	scien	scien	PROPN
ajbmeb-1036	148	12	concept	concept	NOUN
ajbmeb-1036	148	13	of	of	ADP
ajbmeb-1036	148	14	audit	audit	NOUN
ajbmeb-1036	148	15	risk	risk	NOUN
ajbmeb-1036	148	16	.	.	PUNCT
ajbmeb-1036	149	1	(	(	PUNCT
ajbmeb-1036	149	2	ijsbar	ijsbar	ADJ
ajbmeb-1036	149	3	,	,	PUNCT
ajbmeb-1036	149	4	)	)	PUNCT
ajbmeb-1036	149	5	27(1	27(1	NUM
ajbmeb-1036	149	6	,	,	PUNCT
ajbmeb-1036	149	7	)	)	PUNCT
ajbmeb-1036	149	8	22	22	NUM
ajbmeb-1036	149	9	-	-	SYM
ajbmeb-1036	149	10	31	31	NUM
ajbmeb-1036	149	11	.	.	PUNCT
ajbmeb-1036	150	1	american	american	PROPN
ajbmeb-1036	150	2	journal	journal	PROPN
ajbmeb-1036	150	3	of	of	ADP
ajbmeb-1036	150	4	business	business	NOUN
ajbmeb-1036	150	5	management	management	NOUN
ajbmeb-1036	150	6	,	,	PUNCT
ajbmeb-1036	150	7	economics	economic	NOUN
ajbmeb-1036	150	8	and	and	CCONJ
ajbmeb-1036	150	9	banking	banking	NOUN
ajbmeb-1036	150	10	volume	volume	NOUN
ajbmeb-1036	150	11	14	14	NUM
ajbmeb-1036	150	12	july	july	PROPN
ajbmeb-1036	150	13	,	,	PUNCT
ajbmeb-1036	150	14	2023	2023	NUM
ajbmeb-1036	150	15	p	p	NOUN
ajbmeb-1036	150	16	a	a	PRON
ajbmeb-1036	150	17	g	g	NOUN
ajbmeb-1036	150	18	e	e	NOUN
ajbmeb-1036	150	19	|	|	ADV
ajbmeb-1036	150	20	14	14	NUM
ajbmeb-1036	150	21	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1036	150	22	15persons	15persons	NUM
ajbmeb-1036	150	23	,	,	PUNCT
ajbmeb-1036	150	24	o.	o.	PROPN
ajbmeb-1036	150	25	s.	s.	PROPN
ajbmeb-1036	150	26	(	(	PUNCT
ajbmeb-1036	150	27	1995	1995	NUM
ajbmeb-1036	150	28	)	)	PUNCT
ajbmeb-1036	150	29	.	.	PUNCT
ajbmeb-1036	151	1	using	use	VERB
ajbmeb-1036	151	2	financial	financial	ADJ
ajbmeb-1036	151	3	statement	statement	NOUN
ajbmeb-1036	151	4	data	datum	NOUN
ajbmeb-1036	151	5	to	to	PART
ajbmeb-1036	151	6	identify	identify	VERB
ajbmeb-1036	151	7	factors	factor	NOUN
ajbmeb-1036	151	8	associated	associate	VERB
ajbmeb-1036	151	9	with	with	ADP
ajbmeb-1036	151	10	journal	journal	NOUN
ajbmeb-1036	151	11	of	of	ADP
ajbmeb-1036	151	12	applied	apply	VERB
ajbmeb-1036	151	13	business	business	NOUN
ajbmeb-1036	151	14	research	research	NOUN
ajbmeb-1036	151	15	(	(	PUNCT
ajbmeb-1036	151	16	jabr	jabr	ADJ
ajbmeb-1036	151	17	fraudulent	fraudulent	ADJ
ajbmeb-1036	151	18	financial	financial	ADJ
ajbmeb-1036	151	19	reporting	reporting	NOUN
ajbmeb-1036	151	20	.	.	PUNCT
ajbmeb-1036	152	1	,	,	PUNCT
ajbmeb-1036	152	2	)	)	PUNCT
ajbmeb-1036	152	3	11(3	11(3	NUM
ajbmeb-1036	152	4	,	,	PUNCT
ajbmeb-1036	152	5	)	)	PUNCT
ajbmeb-1036	152	6	38	38	NUM
ajbmeb-1036	152	7	-	-	SYM
ajbmeb-1036	152	8	46	46	NUM
ajbmeb-1036	152	9	.	.	PUNCT
ajbmeb-1036	153	1	16	16	NUM
ajbmeb-1036	153	2	t.	t.	PROPN
ajbmeb-1036	153	3	,	,	PUNCT
ajbmeb-1036	153	4	kareem	kareem	PROPN
ajbmeb-1036	153	5	,	,	PUNCT
ajbmeb-1036	153	6	h.	h.	PROPN
ajbmeb-1036	153	7	m.	m.	PROPN
ajbmeb-1036	153	8	,	,	PUNCT
ajbmeb-1036	153	9	&	&	CCONJ
ajbmeb-1036	153	10	abd	abd	PROPN
ajbmeb-1036	153	11	,	,	PUNCT
ajbmeb-1036	153	12	a.	a.	PROPN
ajbmeb-1036	153	13	p.	p.	PROPN
ajbmeb-1036	153	14	d.	d.	PROPN
ajbmeb-1036	153	15	w.	w.	PROPN
ajbmeb-1036	153	16	h.	h.	PROPN
ajbmeb-1036	153	17	(	(	PUNCT
ajbmeb-1036	153	18	2023	2023	NUM
ajbmeb-1036	153	19	)	)	PUNCT
ajbmeb-1036	153	20	.	.	PUNCT
ajbmeb-1036	154	1	the	the	DET
ajbmeb-1036	154	2	role	role	NOUN
ajbmeb-1036	154	3	of	of	ADP
ajbmeb-1036	154	4	rashid	rashid	PROPN
ajbmeb-1036	154	5	,	,	PUNCT
ajbmeb-1036	154	6	l.	l.	PROPN
ajbmeb-1036	154	7	d.	d.	PROPN
ajbmeb-1036	154	8	r.	r.	PROPN
ajbmeb-1036	154	9	financial	financial	PROPN
ajbmeb-1036	154	10	control	control	PROPN
ajbmeb-1036	154	11	in	in	ADP
ajbmeb-1036	154	12	reducing	reduce	VERB
ajbmeb-1036	154	13	waste	waste	NOUN
ajbmeb-1036	154	14	of	of	ADP
ajbmeb-1036	154	15	public	public	ADJ
ajbmeb-1036	154	16	money	money	NOUN
ajbmeb-1036	154	17	through	through	ADP
ajbmeb-1036	154	18	the	the	DET
ajbmeb-1036	154	19	world	world	NOUN
ajbmeb-1036	154	20	mediating	mediate	VERB
ajbmeb-1036	154	21	role	role	NOUN
ajbmeb-1036	154	22	of	of	ADP
ajbmeb-1036	154	23	sustainable	sustainable	ADJ
ajbmeb-1036	154	24	auditing	auditing	NOUN
ajbmeb-1036	154	25	(	(	PUNCT
ajbmeb-1036	154	26	applied	apply	VERB
ajbmeb-1036	154	27	research	research	NOUN
ajbmeb-1036	154	28	)	)	PUNCT
ajbmeb-1036	154	29	.	.	PUNCT
ajbmeb-1036	155	1	economics	economic	NOUN
ajbmeb-1036	155	2	and	and	CCONJ
ajbmeb-1036	155	3	finance	finance	NOUN
ajbmeb-1036	155	4	bulletin	bulletin	NOUN
ajbmeb-1036	155	5	,	,	PUNCT
ajbmeb-1036	155	6	22	22	NUM
ajbmeb-1036	155	7	,	,	PUNCT
ajbmeb-1036	155	8	174	174	NUM
ajbmeb-1036	155	9	-	-	SYM
ajbmeb-1036	155	10	179	179	NUM
ajbmeb-1036	155	11	.	.	PUNCT
ajbmeb-1036	155	12	17contemporary	17contemporary	NUM
ajbmeb-1036	156	1	ein	ein	PROPN
ajbmeb-1036	156	2	,	,	PUNCT
ajbmeb-1036	156	3	m.	m.	NOUN
ajbmeb-1036	156	4	t.	t.	PROPN
ajbmeb-1036	156	5	(	(	PUNCT
ajbmeb-1036	156	6	1990	1990	NUM
ajbmeb-1036	156	7	)	)	PUNCT
ajbmeb-1036	156	8	.	.	PUNCT
ajbmeb-1036	157	1	audit	audit	NOUN
ajbmeb-1036	157	2	risk	risk	NOUN
ajbmeb-1036	157	3	in	in	ADP
ajbmeb-1036	157	4	a	a	DET
ajbmeb-1036	157	5	client	client	NOUN
ajbmeb-1036	157	6	portfolio	portfolio	NOUN
ajbmeb-1036	157	7	context.simunic	context.simunic	PROPN
ajbmeb-1036	157	8	,	,	PUNCT
ajbmeb-1036	157	9	d.	d.	PROPN
ajbmeb-1036	157	10	a.	a.	PROPN
ajbmeb-1036	157	11	,	,	PUNCT
ajbmeb-1036	157	12	&	&	CCONJ
ajbmeb-1036	157	13	st	st	PROPN
ajbmeb-1036	157	14	accounting	accounting	PROPN
ajbmeb-1036	157	15	research	research	NOUN
ajbmeb-1036	157	16	,	,	PUNCT
ajbmeb-1036	157	17	6	6	NUM
ajbmeb-1036	157	18	(	(	PUNCT
ajbmeb-1036	157	19	2	2	NUM
ajbmeb-1036	157	20	,	,	PUNCT
ajbmeb-1036	157	21	)	)	PUNCT
ajbmeb-1036	157	22	329	329	NUM
ajbmeb-1036	157	23	-	-	SYM
ajbmeb-1036	157	24	343	343	NUM
ajbmeb-1036	157	25	.	.	PUNCT