id	sid	tid	token	lemma	pos
ajbmeb-2475	1	1	american	american	PROPN
ajbmeb-2475	1	2	journal	journal	PROPN
ajbmeb-2475	1	3	of	of	ADP
ajbmeb-2475	1	4	business	business	NOUN
ajbmeb-2475	1	5	management	management	NOUN
ajbmeb-2475	1	6	,	,	PUNCT
ajbmeb-2475	1	7	economics	economic	NOUN
ajbmeb-2475	1	8	and	and	CCONJ
ajbmeb-2475	1	9	banking	banking	NOUN
ajbmeb-2475	1	10	issn	issn	PROPN
ajbmeb-2475	1	11	(	(	PUNCT
ajbmeb-2475	1	12	e	e	NOUN
ajbmeb-2475	1	13	):	):	PUNCT
ajbmeb-2475	1	14	2832	2832	NUM
ajbmeb-2475	1	15	-	-	SYM
ajbmeb-2475	1	16	8078	8078	NUM
ajbmeb-2475	1	17	volume	volume	NOUN
ajbmeb-2475	1	18	30	30	NUM
ajbmeb-2475	1	19	,	,	PUNCT
ajbmeb-2475	1	20	|	|	ADV
ajbmeb-2475	1	21	november	november	PROPN
ajbmeb-2475	1	22	2024	2024	NUM
ajbmeb-2475	1	23	p	p	NOUN
ajbmeb-2475	1	24	a	a	PRON
ajbmeb-2475	1	25	g	g	NOUN
ajbmeb-2475	1	26	e	e	NOUN
ajbmeb-2475	1	27	|	|	ADV
ajbmeb-2475	1	28	57	57	NUM
ajbmeb-2475	1	29	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2475	1	30	modern	modern	ADJ
ajbmeb-2475	1	31	forms	form	NOUN
ajbmeb-2475	1	32	of	of	ADP
ajbmeb-2475	1	33	auditing	auditing	NOUN
ajbmeb-2475	1	34	and	and	CCONJ
ajbmeb-2475	1	35	directions	direction	NOUN
ajbmeb-2475	1	36	for	for	ADP
ajbmeb-2475	1	37	improvement	improvement	NOUN
ajbmeb-2475	1	38	of	of	ADP
ajbmeb-2475	1	39	internal	internal	PROPN
ajbmeb-2475	1	40	control	control	PROPN
ajbmeb-2475	1	41	b.	b.	PROPN
ajbmeb-2475	1	42	turabov	turabov	PROPN
ajbmeb-2475	1	43	associate	associate	PROPN
ajbmeb-2475	1	44	professor	professor	NOUN
ajbmeb-2475	1	45	of	of	ADP
ajbmeb-2475	1	46	finance	finance	NOUN
ajbmeb-2475	1	47	and	and	CCONJ
ajbmeb-2475	1	48	credit	credit	NOUN
ajbmeb-2475	1	49	department	department	NOUN
ajbmeb-2475	1	50	,	,	PUNCT
ajbmeb-2475	1	51	doctor	doctor	NOUN
ajbmeb-2475	1	52	of	of	ADP
ajbmeb-2475	1	53	economics	economic	NOUN
ajbmeb-2475	1	54	(	(	PUNCT
ajbmeb-2475	1	55	dsc	dsc	NOUN
ajbmeb-2475	1	56	)	)	PUNCT
ajbmeb-2475	1	57	,	,	PUNCT
ajbmeb-2475	1	58	national	national	PROPN
ajbmeb-2475	1	59	university	university	PROPN
ajbmeb-2475	1	60	of	of	ADP
ajbmeb-2475	1	61	uzbekistan	uzbekistan	PROPN
ajbmeb-2475	1	62	(	(	PUNCT
ajbmeb-2475	1	63	nuuz	nuuz	PROPN
ajbmeb-2475	1	64	)	)	PUNCT
ajbmeb-2475	1	65	a	a	DET
ajbmeb-2475	1	66	b	b	PROPN
ajbmeb-2475	1	67	s	s	ADP
ajbmeb-2475	1	68	t	t	PROPN
ajbmeb-2475	1	69	r	r	NOUN
ajbmeb-2475	1	70	a	a	DET
ajbmeb-2475	1	71	c	c	NOUN
ajbmeb-2475	1	72	t	t	NOUN
ajbmeb-2475	1	73	k	k	X
ajbmeb-2475	1	74	e	e	PROPN
ajbmeb-2475	1	75	y	y	PROPN
ajbmeb-2475	1	76	w	w	NOUN
ajbmeb-2475	2	1	o	o	NOUN
ajbmeb-2475	2	2	r	r	NOUN
ajbmeb-2475	2	3	d	d	PROPN
ajbmeb-2475	2	4	s	s	VERB
ajbmeb-2475	2	5	this	this	DET
ajbmeb-2475	2	6	article	article	NOUN
ajbmeb-2475	2	7	describes	describe	VERB
ajbmeb-2475	2	8	the	the	DET
ajbmeb-2475	2	9	modern	modern	ADJ
ajbmeb-2475	2	10	forms	form	NOUN
ajbmeb-2475	2	11	of	of	ADP
ajbmeb-2475	2	12	audit	audit	NOUN
ajbmeb-2475	2	13	and	and	CCONJ
ajbmeb-2475	2	14	gives	give	VERB
ajbmeb-2475	2	15	brief	brief	ADJ
ajbmeb-2475	2	16	information	information	NOUN
ajbmeb-2475	2	17	about	about	ADP
ajbmeb-2475	2	18	the	the	DET
ajbmeb-2475	2	19	internal	internal	ADJ
ajbmeb-2475	2	20	control	control	NOUN
ajbmeb-2475	2	21	system	system	NOUN
ajbmeb-2475	2	22	in	in	ADP
ajbmeb-2475	2	23	our	our	PRON
ajbmeb-2475	2	24	country	country	NOUN
ajbmeb-2475	2	25	.	.	PUNCT
ajbmeb-2475	3	1	recommendations	recommendation	NOUN
ajbmeb-2475	3	2	for	for	ADP
ajbmeb-2475	3	3	improving	improve	VERB
ajbmeb-2475	3	4	the	the	DET
ajbmeb-2475	3	5	internal	internal	ADJ
ajbmeb-2475	3	6	control	control	NOUN
ajbmeb-2475	3	7	system	system	NOUN
ajbmeb-2475	3	8	are	be	AUX
ajbmeb-2475	3	9	also	also	ADV
ajbmeb-2475	3	10	mentioned	mention	VERB
ajbmeb-2475	3	11	.	.	PUNCT
ajbmeb-2475	4	1	accounting	accounting	NOUN
ajbmeb-2475	4	2	system	system	NOUN
ajbmeb-2475	4	3	,	,	PUNCT
ajbmeb-2475	4	4	internal	internal	ADJ
ajbmeb-2475	4	5	control	control	NOUN
ajbmeb-2475	4	6	system	system	NOUN
ajbmeb-2475	4	7	,	,	PUNCT
ajbmeb-2475	4	8	internal	internal	ADJ
ajbmeb-2475	4	9	standards	standard	NOUN
ajbmeb-2475	4	10	of	of	ADP
ajbmeb-2475	4	11	audit	audit	NOUN
ajbmeb-2475	4	12	organizations	organization	NOUN
ajbmeb-2475	4	13	,	,	PUNCT
ajbmeb-2475	4	14	synthetic	synthetic	ADJ
ajbmeb-2475	4	15	account	account	NOUN
ajbmeb-2475	4	16	,	,	PUNCT
ajbmeb-2475	4	17	analytical	analytical	ADJ
ajbmeb-2475	4	18	account	account	NOUN
ajbmeb-2475	4	19	,	,	PUNCT
ajbmeb-2475	4	20	importance	importance	NOUN
ajbmeb-2475	4	21	in	in	ADP
ajbmeb-2475	4	22	audit	audit	NOUN
ajbmeb-2475	4	23	,	,	PUNCT
ajbmeb-2475	4	24	audit	audit	NOUN
ajbmeb-2475	4	25	risk	risk	NOUN
ajbmeb-2475	4	26	.	.	PUNCT
ajbmeb-2475	5	1	introduction	introduction	NOUN
ajbmeb-2475	5	2	in	in	ADP
ajbmeb-2475	5	3	recent	recent	ADJ
ajbmeb-2475	5	4	years	year	NOUN
ajbmeb-2475	5	5	,	,	PUNCT
ajbmeb-2475	5	6	a	a	DET
ajbmeb-2475	5	7	number	number	NOUN
ajbmeb-2475	5	8	of	of	ADP
ajbmeb-2475	5	9	documents	document	NOUN
ajbmeb-2475	5	10	of	of	ADP
ajbmeb-2475	5	11	the	the	DET
ajbmeb-2475	5	12	president	president	NOUN
ajbmeb-2475	5	13	of	of	ADP
ajbmeb-2475	5	14	our	our	PRON
ajbmeb-2475	5	15	country	country	NOUN
ajbmeb-2475	5	16	have	have	AUX
ajbmeb-2475	5	17	been	be	AUX
ajbmeb-2475	5	18	adopted	adopt	VERB
ajbmeb-2475	5	19	regarding	regard	VERB
ajbmeb-2475	5	20	the	the	DET
ajbmeb-2475	5	21	further	further	ADJ
ajbmeb-2475	5	22	improvement	improvement	NOUN
ajbmeb-2475	5	23	of	of	ADP
ajbmeb-2475	5	24	state	state	NOUN
ajbmeb-2475	5	25	financial	financial	ADJ
ajbmeb-2475	5	26	control	control	NOUN
ajbmeb-2475	5	27	,	,	PUNCT
ajbmeb-2475	5	28	the	the	DET
ajbmeb-2475	5	29	further	further	ADJ
ajbmeb-2475	5	30	improvement	improvement	NOUN
ajbmeb-2475	5	31	of	of	ADP
ajbmeb-2475	5	32	the	the	DET
ajbmeb-2475	5	33	efficiency	efficiency	NOUN
ajbmeb-2475	5	34	of	of	ADP
ajbmeb-2475	5	35	state	state	NOUN
ajbmeb-2475	5	36	budget	budget	NOUN
ajbmeb-2475	5	37	expenditures	expenditure	NOUN
ajbmeb-2475	5	38	and	and	CCONJ
ajbmeb-2475	5	39	the	the	DET
ajbmeb-2475	5	40	improvement	improvement	NOUN
ajbmeb-2475	5	41	of	of	ADP
ajbmeb-2475	5	42	the	the	DET
ajbmeb-2475	5	43	activities	activity	NOUN
ajbmeb-2475	5	44	of	of	ADP
ajbmeb-2475	5	45	state	state	NOUN
ajbmeb-2475	5	46	financial	financial	ADJ
ajbmeb-2475	5	47	control	control	NOUN
ajbmeb-2475	5	48	bodies	body	NOUN
ajbmeb-2475	5	49	.	.	PUNCT
ajbmeb-2475	6	1	within	within	ADP
ajbmeb-2475	6	2	the	the	DET
ajbmeb-2475	6	3	framework	framework	NOUN
ajbmeb-2475	6	4	of	of	ADP
ajbmeb-2475	6	5	these	these	DET
ajbmeb-2475	6	6	documents	document	NOUN
ajbmeb-2475	6	7	,	,	PUNCT
ajbmeb-2475	6	8	it	it	PRON
ajbmeb-2475	6	9	was	be	AUX
ajbmeb-2475	6	10	determined	determine	VERB
ajbmeb-2475	6	11	to	to	PART
ajbmeb-2475	6	12	further	far	ADV
ajbmeb-2475	6	13	strengthen	strengthen	VERB
ajbmeb-2475	6	14	vertical	vertical	ADJ
ajbmeb-2475	6	15	control	control	NOUN
ajbmeb-2475	6	16	over	over	ADP
ajbmeb-2475	6	17	the	the	DET
ajbmeb-2475	6	18	execution	execution	NOUN
ajbmeb-2475	6	19	of	of	ADP
ajbmeb-2475	6	20	state	state	NOUN
ajbmeb-2475	6	21	finances	finance	NOUN
ajbmeb-2475	6	22	,	,	PUNCT
ajbmeb-2475	6	23	to	to	PART
ajbmeb-2475	6	24	organize	organize	VERB
ajbmeb-2475	6	25	control	control	NOUN
ajbmeb-2475	6	26	measures	measure	NOUN
ajbmeb-2475	6	27	mainly	mainly	ADV
ajbmeb-2475	6	28	on	on	ADP
ajbmeb-2475	6	29	the	the	DET
ajbmeb-2475	6	30	basis	basis	NOUN
ajbmeb-2475	6	31	of	of	ADP
ajbmeb-2475	6	32	preliminary	preliminary	ADJ
ajbmeb-2475	6	33	identified	identify	VERB
ajbmeb-2475	6	34	risk	risk	NOUN
ajbmeb-2475	6	35	-	-	PUNCT
ajbmeb-2475	6	36	analyses	analysis	NOUN
ajbmeb-2475	6	37	.	.	PUNCT
ajbmeb-2475	7	1	in	in	ADP
ajbmeb-2475	7	2	particular	particular	ADJ
ajbmeb-2475	7	3	,	,	PUNCT
ajbmeb-2475	7	4	the	the	DET
ajbmeb-2475	7	5	law	law	NOUN
ajbmeb-2475	7	6	of	of	ADP
ajbmeb-2475	7	7	the	the	DET
ajbmeb-2475	7	8	republic	republic	NOUN
ajbmeb-2475	7	9	of	of	ADP
ajbmeb-2475	7	10	uzbekistan	uzbekistan	PROPN
ajbmeb-2475	7	11	“	"	PUNCT
ajbmeb-2475	7	12	on	on	ADP
ajbmeb-2475	7	13	auditing	auditing	NOUN
ajbmeb-2475	7	14	activities	activity	NOUN
ajbmeb-2475	7	15	”	"	PUNCT
ajbmeb-2475	7	16	was	be	AUX
ajbmeb-2475	7	17	adopted	adopt	VERB
ajbmeb-2475	7	18	on	on	ADP
ajbmeb-2475	7	19	february	february	PROPN
ajbmeb-2475	7	20	25	25	NUM
ajbmeb-2475	7	21	,	,	PUNCT
ajbmeb-2475	7	22	2021	2021	NUM
ajbmeb-2475	7	23	in	in	ADP
ajbmeb-2475	7	24	order	order	NOUN
ajbmeb-2475	7	25	to	to	PART
ajbmeb-2475	7	26	eliminate	eliminate	VERB
ajbmeb-2475	7	27	contradictions	contradiction	NOUN
ajbmeb-2475	7	28	in	in	ADP
ajbmeb-2475	7	29	regulatory	regulatory	ADJ
ajbmeb-2475	7	30	legal	legal	ADJ
ajbmeb-2475	7	31	documents	document	NOUN
ajbmeb-2475	7	32	in	in	ADP
ajbmeb-2475	7	33	the	the	DET
ajbmeb-2475	7	34	audit	audit	NOUN
ajbmeb-2475	7	35	and	and	CCONJ
ajbmeb-2475	7	36	control	control	NOUN
ajbmeb-2475	7	37	system	system	NOUN
ajbmeb-2475	7	38	and	and	CCONJ
ajbmeb-2475	7	39	to	to	PART
ajbmeb-2475	7	40	ensure	ensure	VERB
ajbmeb-2475	7	41	a	a	DET
ajbmeb-2475	7	42	single	single	ADJ
ajbmeb-2475	7	43	regulatory	regulatory	ADJ
ajbmeb-2475	7	44	legal	legal	ADJ
ajbmeb-2475	7	45	framework	framework	NOUN
ajbmeb-2475	7	46	,	,	PUNCT
ajbmeb-2475	7	47	and	and	CCONJ
ajbmeb-2475	7	48	relations	relation	NOUN
ajbmeb-2475	7	49	in	in	ADP
ajbmeb-2475	7	50	the	the	DET
ajbmeb-2475	7	51	field	field	NOUN
ajbmeb-2475	7	52	of	of	ADP
ajbmeb-2475	7	53	auditing	auditing	NOUN
ajbmeb-2475	7	54	activities	activity	NOUN
ajbmeb-2475	7	55	were	be	AUX
ajbmeb-2475	7	56	regulated	regulate	VERB
ajbmeb-2475	7	57	with	with	ADP
ajbmeb-2475	7	58	it	it	PRON
ajbmeb-2475	7	59	.	.	PUNCT
ajbmeb-2475	8	1	the	the	DET
ajbmeb-2475	8	2	adoption	adoption	NOUN
ajbmeb-2475	8	3	of	of	ADP
ajbmeb-2475	8	4	this	this	DET
ajbmeb-2475	8	5	law	law	NOUN
ajbmeb-2475	8	6	serves	serve	VERB
ajbmeb-2475	8	7	as	as	ADP
ajbmeb-2475	8	8	the	the	DET
ajbmeb-2475	8	9	basis	basis	NOUN
ajbmeb-2475	8	10	for	for	ADP
ajbmeb-2475	8	11	institutional	institutional	ADJ
ajbmeb-2475	8	12	reforms	reform	NOUN
ajbmeb-2475	8	13	in	in	ADP
ajbmeb-2475	8	14	the	the	DET
ajbmeb-2475	8	15	audit	audit	NOUN
ajbmeb-2475	8	16	system	system	NOUN
ajbmeb-2475	8	17	.	.	PUNCT
ajbmeb-2475	9	1	to	to	PART
ajbmeb-2475	9	2	conclude	conclude	VERB
ajbmeb-2475	9	3	an	an	DET
ajbmeb-2475	9	4	agreement	agreement	NOUN
ajbmeb-2475	9	5	with	with	ADP
ajbmeb-2475	9	6	the	the	DET
ajbmeb-2475	9	7	international	international	PROPN
ajbmeb-2475	9	8	federation	federation	PROPN
ajbmeb-2475	9	9	of	of	ADP
ajbmeb-2475	9	10	accountants	accountant	NOUN
ajbmeb-2475	9	11	to	to	PART
ajbmeb-2475	9	12	recognize	recognize	VERB
ajbmeb-2475	9	13	the	the	DET
ajbmeb-2475	9	14	international	international	ADJ
ajbmeb-2475	9	15	standards	standard	NOUN
ajbmeb-2475	9	16	of	of	ADP
ajbmeb-2475	9	17	auditing	auditing	NOUN
ajbmeb-2475	9	18	activities	activity	NOUN
ajbmeb-2475	9	19	,	,	PUNCT
ajbmeb-2475	9	20	to	to	PART
ajbmeb-2475	9	21	translate	translate	VERB
ajbmeb-2475	9	22	the	the	DET
ajbmeb-2475	9	23	text	text	NOUN
ajbmeb-2475	9	24	of	of	ADP
ajbmeb-2475	9	25	the	the	DET
ajbmeb-2475	9	26	international	international	ADJ
ajbmeb-2475	9	27	standards	standard	NOUN
ajbmeb-2475	9	28	of	of	ADP
ajbmeb-2475	9	29	auditing	auditing	NOUN
ajbmeb-2475	9	30	into	into	ADP
ajbmeb-2475	9	31	the	the	DET
ajbmeb-2475	9	32	national	national	ADJ
ajbmeb-2475	9	33	language	language	NOUN
ajbmeb-2475	9	34	,	,	PUNCT
ajbmeb-2475	9	35	to	to	PART
ajbmeb-2475	9	36	discuss	discuss	VERB
ajbmeb-2475	9	37	these	these	DET
ajbmeb-2475	9	38	standards	standard	NOUN
ajbmeb-2475	9	39	with	with	ADP
ajbmeb-2475	9	40	auditors	auditor	NOUN
ajbmeb-2475	9	41	,	,	PUNCT
ajbmeb-2475	9	42	experts	expert	NOUN
ajbmeb-2475	9	43	and	and	CCONJ
ajbmeb-2475	9	44	other	other	ADJ
ajbmeb-2475	9	45	users	user	NOUN
ajbmeb-2475	9	46	of	of	ADP
ajbmeb-2475	9	47	these	these	DET
ajbmeb-2475	9	48	standards	standard	NOUN
ajbmeb-2475	9	49	,	,	PUNCT
ajbmeb-2475	9	50	representatives	representative	NOUN
ajbmeb-2475	9	51	of	of	ADP
ajbmeb-2475	9	52	the	the	DET
ajbmeb-2475	9	53	scientific	scientific	ADJ
ajbmeb-2475	9	54	community	community	NOUN
ajbmeb-2475	9	55	,	,	PUNCT
ajbmeb-2475	9	56	the	the	DET
ajbmeb-2475	9	57	text	text	NOUN
ajbmeb-2475	9	58	of	of	ADP
ajbmeb-2475	9	59	the	the	DET
ajbmeb-2475	9	60	international	international	ADJ
ajbmeb-2475	9	61	standards	standard	NOUN
ajbmeb-2475	9	62	of	of	ADP
ajbmeb-2475	9	63	auditing	auditing	NOUN
ajbmeb-2475	9	64	in	in	ADP
ajbmeb-2475	9	65	the	the	DET
ajbmeb-2475	9	66	national	national	ADJ
ajbmeb-2475	9	67	language	language	NOUN
ajbmeb-2475	9	68	of	of	ADP
ajbmeb-2475	9	69	the	the	DET
ajbmeb-2475	9	70	international	international	ADJ
ajbmeb-2475	9	71	standards	standard	NOUN
ajbmeb-2475	9	72	of	of	ADP
ajbmeb-2475	9	73	auditing	auditing	NOUN
ajbmeb-2475	9	74	,	,	PUNCT
ajbmeb-2475	9	75	the	the	DET
ajbmeb-2475	9	76	procedure	procedure	NOUN
ajbmeb-2475	9	77	for	for	ADP
ajbmeb-2475	9	78	consideration	consideration	NOUN
ajbmeb-2475	9	79	of	of	ADP
ajbmeb-2475	9	80	the	the	DET
ajbmeb-2475	9	81	compliance	compliance	NOUN
ajbmeb-2475	9	82	with	with	ADP
ajbmeb-2475	9	83	the	the	DET
ajbmeb-2475	9	84	english	english	ADJ
ajbmeb-2475	9	85	text	text	NOUN
ajbmeb-2475	9	86	by	by	ADP
ajbmeb-2475	9	87	the	the	DET
ajbmeb-2475	9	88	commission	commission	NOUN
ajbmeb-2475	9	89	and	and	CCONJ
ajbmeb-2475	9	90	the	the	DET
ajbmeb-2475	9	91	tasks	task	NOUN
ajbmeb-2475	9	92	of	of	ADP
ajbmeb-2475	9	93	decisionmaking	decisionmake	VERB
ajbmeb-2475	9	94	on	on	ADP
ajbmeb-2475	9	95	the	the	DET
ajbmeb-2475	9	96	introduction	introduction	NOUN
ajbmeb-2475	9	97	of	of	ADP
ajbmeb-2475	9	98	international	international	ADJ
ajbmeb-2475	9	99	auditing	auditing	NOUN
ajbmeb-2475	9	100	standards	standard	NOUN
ajbmeb-2475	9	101	in	in	ADP
ajbmeb-2475	9	102	the	the	DET
ajbmeb-2475	9	103	territory	territory	NOUN
ajbmeb-2475	9	104	of	of	ADP
ajbmeb-2475	9	105	the	the	DET
ajbmeb-2475	9	106	republic	republic	NOUN
ajbmeb-2475	9	107	of	of	ADP
ajbmeb-2475	9	108	uzbekistan	uzbekistan	PROPN
ajbmeb-2475	9	109	were	be	AUX
ajbmeb-2475	9	110	determined	determine	VERB
ajbmeb-2475	9	111	.	.	PUNCT
ajbmeb-2475	10	1	also	also	ADV
ajbmeb-2475	10	2	,	,	PUNCT
ajbmeb-2475	10	3	the	the	DET
ajbmeb-2475	10	4	regulation	regulation	NOUN
ajbmeb-2475	10	5	on	on	ADP
ajbmeb-2475	10	6	the	the	DET
ajbmeb-2475	10	7	procedure	procedure	NOUN
ajbmeb-2475	10	8	for	for	ADP
ajbmeb-2475	10	9	recognizing	recognize	VERB
ajbmeb-2475	10	10	international	international	ADJ
ajbmeb-2475	10	11	audit	audit	NOUN
ajbmeb-2475	10	12	standards	standard	NOUN
ajbmeb-2475	10	13	for	for	ADP
ajbmeb-2475	10	14	use	use	NOUN
ajbmeb-2475	10	15	in	in	ADP
ajbmeb-2475	10	16	the	the	DET
ajbmeb-2475	10	17	territory	territory	NOUN
ajbmeb-2475	10	18	of	of	ADP
ajbmeb-2475	10	19	the	the	DET
ajbmeb-2475	10	20	republic	republic	NOUN
ajbmeb-2475	10	21	of	of	ADP
ajbmeb-2475	10	22	uzbekistan	uzbekistan	PROPN
ajbmeb-2475	10	23	was	be	AUX
ajbmeb-2475	10	24	developed	develop	VERB
ajbmeb-2475	10	25	,	,	PUNCT
ajbmeb-2475	10	26	and	and	CCONJ
ajbmeb-2475	10	27	in	in	ADP
ajbmeb-2475	10	28	the	the	DET
ajbmeb-2475	10	29	practical	practical	ADJ
ajbmeb-2475	10	30	implementation	implementation	NOUN
ajbmeb-2475	10	31	of	of	ADP
ajbmeb-2475	10	32	these	these	DET
ajbmeb-2475	10	33	international	international	ADJ
ajbmeb-2475	10	34	standards	standard	NOUN
ajbmeb-2475	10	35	,	,	PUNCT
ajbmeb-2475	10	36	the	the	DET
ajbmeb-2475	10	37	expediency	expediency	NOUN
ajbmeb-2475	10	38	of	of	ADP
ajbmeb-2475	10	39	ensuring	ensure	VERB
ajbmeb-2475	10	40	the	the	DET
ajbmeb-2475	10	41	implementation	implementation	NOUN
ajbmeb-2475	10	42	of	of	ADP
ajbmeb-2475	10	43	the	the	DET
ajbmeb-2475	10	44	decision	decision	NOUN
ajbmeb-2475	10	45	of	of	ADP
ajbmeb-2475	10	46	the	the	DET
ajbmeb-2475	10	47	cabinet	cabinet	NOUN
ajbmeb-2475	10	48	of	of	ADP
ajbmeb-2475	10	49	ministers	minister	NOUN
ajbmeb-2475	10	50	dated	date	VERB
ajbmeb-2475	10	51	may	may	PROPN
ajbmeb-2475	10	52	5	5	NUM
ajbmeb-2475	10	53	,	,	PUNCT
ajbmeb-2475	10	54	2021	2021	NUM
ajbmeb-2475	10	55	“	"	PUNCT
ajbmeb-2475	10	56	on	on	ADP
ajbmeb-2475	10	57	measures	measure	NOUN
ajbmeb-2475	10	58	to	to	PART
ajbmeb-2475	10	59	improve	improve	VERB
ajbmeb-2475	10	60	the	the	DET
ajbmeb-2475	10	61	system	system	NOUN
ajbmeb-2475	10	62	of	of	ADP
ajbmeb-2475	10	63	training	training	NOUN
ajbmeb-2475	10	64	employees	employee	NOUN
ajbmeb-2475	10	65	of	of	ADP
ajbmeb-2475	10	66	the	the	DET
ajbmeb-2475	10	67	internal	internal	ADJ
ajbmeb-2475	10	68	audit	audit	NOUN
ajbmeb-2475	10	69	service	service	NOUN
ajbmeb-2475	10	70	”	"	PUNCT
ajbmeb-2475	10	71	was	be	AUX
ajbmeb-2475	10	72	determined	determine	VERB
ajbmeb-2475	10	73	.	.	PUNCT
ajbmeb-2475	11	1	american	american	ADJ
ajbmeb-2475	11	2	journal	journal	PROPN
ajbmeb-2475	11	3	of	of	ADP
ajbmeb-2475	11	4	business	business	NOUN
ajbmeb-2475	11	5	management	management	NOUN
ajbmeb-2475	11	6	,	,	PUNCT
ajbmeb-2475	11	7	economics	economic	NOUN
ajbmeb-2475	11	8	and	and	CCONJ
ajbmeb-2475	11	9	banking	banking	NOUN
ajbmeb-2475	11	10	volume	volume	NOUN
ajbmeb-2475	11	11	30	30	NUM
ajbmeb-2475	11	12	november	november	PROPN
ajbmeb-2475	11	13	2024	2024	NUM
ajbmeb-2475	11	14	p	p	NOUN
ajbmeb-2475	11	15	a	a	DET
ajbmeb-2475	11	16	g	g	NOUN
ajbmeb-2475	11	17	e	e	NOUN
ajbmeb-2475	11	18	|	|	NOUN
ajbmeb-2475	11	19	58	58	NUM
ajbmeb-2475	11	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2475	11	21	in	in	ADP
ajbmeb-2475	11	22	this	this	DET
ajbmeb-2475	11	23	regard	regard	NOUN
ajbmeb-2475	11	24	,	,	PUNCT
ajbmeb-2475	11	25	a	a	DET
ajbmeb-2475	11	26	number	number	NOUN
ajbmeb-2475	11	27	of	of	ADP
ajbmeb-2475	11	28	tasks	task	NOUN
ajbmeb-2475	11	29	were	be	AUX
ajbmeb-2475	11	30	defined	define	VERB
ajbmeb-2475	11	31	in	in	ADP
ajbmeb-2475	11	32	the	the	DET
ajbmeb-2475	11	33	decision	decision	NOUN
ajbmeb-2475	11	34	of	of	ADP
ajbmeb-2475	11	35	the	the	DET
ajbmeb-2475	11	36	president	president	NOUN
ajbmeb-2475	11	37	of	of	ADP
ajbmeb-2475	11	38	the	the	DET
ajbmeb-2475	11	39	republic	republic	NOUN
ajbmeb-2475	11	40	of	of	ADP
ajbmeb-2475	11	41	uzbekistan	uzbekistan	PROPN
ajbmeb-2475	11	42	dated	date	VERB
ajbmeb-2475	11	43	august	august	PROPN
ajbmeb-2475	11	44	4	4	NUM
ajbmeb-2475	11	45	,	,	PUNCT
ajbmeb-2475	11	46	2021	2021	NUM
ajbmeb-2475	11	47	“	"	PUNCT
ajbmeb-2475	11	48	on	on	ADP
ajbmeb-2475	11	49	additional	additional	ADJ
ajbmeb-2475	11	50	measures	measure	NOUN
ajbmeb-2475	11	51	to	to	PART
ajbmeb-2475	11	52	improve	improve	VERB
ajbmeb-2475	11	53	the	the	DET
ajbmeb-2475	11	54	auditor	auditor	NOUN
ajbmeb-2475	11	55	certification	certification	NOUN
ajbmeb-2475	11	56	system	system	NOUN
ajbmeb-2475	11	57	”	"	PUNCT
ajbmeb-2475	11	58	in	in	ADP
ajbmeb-2475	11	59	order	order	NOUN
ajbmeb-2475	11	60	to	to	PART
ajbmeb-2475	11	61	train	train	VERB
ajbmeb-2475	11	62	the	the	DET
ajbmeb-2475	11	63	employees	employee	NOUN
ajbmeb-2475	11	64	of	of	ADP
ajbmeb-2475	11	65	the	the	DET
ajbmeb-2475	11	66	internal	internal	ADJ
ajbmeb-2475	11	67	audit	audit	NOUN
ajbmeb-2475	11	68	service	service	NOUN
ajbmeb-2475	11	69	in	in	ADP
ajbmeb-2475	11	70	international	international	ADJ
ajbmeb-2475	11	71	standards	standard	NOUN
ajbmeb-2475	11	72	and	and	CCONJ
ajbmeb-2475	11	73	issue	issue	VERB
ajbmeb-2475	11	74	them	they	PRON
ajbmeb-2475	11	75	certificates	certificate	NOUN
ajbmeb-2475	11	76	in	in	ADP
ajbmeb-2475	11	77	the	the	DET
ajbmeb-2475	11	78	prescribed	prescribe	VERB
ajbmeb-2475	11	79	manner	manner	NOUN
ajbmeb-2475	11	80	.	.	PUNCT
ajbmeb-2475	12	1	analysis	analysis	NOUN
ajbmeb-2475	12	2	and	and	CCONJ
ajbmeb-2475	12	3	discussion	discussion	NOUN
ajbmeb-2475	12	4	of	of	ADP
ajbmeb-2475	12	5	results	result	NOUN
ajbmeb-2475	12	6	based	base	VERB
ajbmeb-2475	12	7	on	on	ADP
ajbmeb-2475	12	8	the	the	DET
ajbmeb-2475	12	9	advanced	advanced	ADJ
ajbmeb-2475	12	10	experience	experience	NOUN
ajbmeb-2475	12	11	of	of	ADP
ajbmeb-2475	12	12	developed	develop	VERB
ajbmeb-2475	12	13	countries	country	NOUN
ajbmeb-2475	12	14	,	,	PUNCT
ajbmeb-2475	12	15	the	the	DET
ajbmeb-2475	12	16	procedure	procedure	NOUN
ajbmeb-2475	12	17	for	for	ADP
ajbmeb-2475	12	18	issuing	issue	VERB
ajbmeb-2475	12	19	,	,	PUNCT
ajbmeb-2475	12	20	reissuing	reissuing	ADJ
ajbmeb-2475	12	21	,	,	PUNCT
ajbmeb-2475	12	22	extending	extend	VERB
ajbmeb-2475	12	23	and	and	CCONJ
ajbmeb-2475	12	24	terminating	terminate	VERB
ajbmeb-2475	12	25	the	the	DET
ajbmeb-2475	12	26	auditor	auditor	NOUN
ajbmeb-2475	12	27	’s	’s	PART
ajbmeb-2475	12	28	qualification	qualification	NOUN
ajbmeb-2475	12	29	certificate	certificate	NOUN
ajbmeb-2475	12	30	,	,	PUNCT
ajbmeb-2475	12	31	approval	approval	NOUN
ajbmeb-2475	12	32	in	in	ADP
ajbmeb-2475	12	33	agreement	agreement	NOUN
ajbmeb-2475	12	34	with	with	ADP
ajbmeb-2475	12	35	the	the	DET
ajbmeb-2475	12	36	ministry	ministry	PROPN
ajbmeb-2475	12	37	of	of	ADP
ajbmeb-2475	12	38	finance	finance	PROPN
ajbmeb-2475	12	39	,	,	PUNCT
ajbmeb-2475	12	40	organization	organization	NOUN
ajbmeb-2475	12	41	and	and	CCONJ
ajbmeb-2475	12	42	structure	structure	NOUN
ajbmeb-2475	12	43	of	of	ADP
ajbmeb-2475	12	44	qualification	qualification	NOUN
ajbmeb-2475	12	45	exams	exam	NOUN
ajbmeb-2475	12	46	,	,	PUNCT
ajbmeb-2475	12	47	recommended	recommend	VERB
ajbmeb-2475	12	48	materials	material	NOUN
ajbmeb-2475	12	49	and	and	CCONJ
ajbmeb-2475	12	50	training	training	NOUN
ajbmeb-2475	12	51	programs	program	NOUN
ajbmeb-2475	12	52	for	for	ADP
ajbmeb-2475	12	53	preparation	preparation	NOUN
ajbmeb-2475	12	54	for	for	ADP
ajbmeb-2475	12	55	qualification	qualification	NOUN
ajbmeb-2475	12	56	exams	exam	NOUN
ajbmeb-2475	12	57	,	,	PUNCT
ajbmeb-2475	12	58	it	it	PRON
ajbmeb-2475	12	59	was	be	AUX
ajbmeb-2475	12	60	also	also	ADV
ajbmeb-2475	12	61	decided	decide	VERB
ajbmeb-2475	12	62	that	that	SCONJ
ajbmeb-2475	12	63	information	information	NOUN
ajbmeb-2475	12	64	on	on	ADP
ajbmeb-2475	12	65	the	the	DET
ajbmeb-2475	12	66	results	result	NOUN
ajbmeb-2475	12	67	of	of	ADP
ajbmeb-2475	12	68	qualification	qualification	NOUN
ajbmeb-2475	12	69	exams	exam	NOUN
ajbmeb-2475	12	70	will	will	AUX
ajbmeb-2475	12	71	be	be	AUX
ajbmeb-2475	12	72	posted	post	VERB
ajbmeb-2475	12	73	on	on	ADP
ajbmeb-2475	12	74	the	the	DET
ajbmeb-2475	12	75	official	official	ADJ
ajbmeb-2475	12	76	website	website	NOUN
ajbmeb-2475	12	77	of	of	ADP
ajbmeb-2475	12	78	public	public	ADJ
ajbmeb-2475	12	79	associations	association	NOUN
ajbmeb-2475	12	80	of	of	ADP
ajbmeb-2475	12	81	auditors	auditor	NOUN
ajbmeb-2475	12	82	,	,	PUNCT
ajbmeb-2475	12	83	and	and	CCONJ
ajbmeb-2475	12	84	the	the	DET
ajbmeb-2475	12	85	database	database	NOUN
ajbmeb-2475	12	86	of	of	ADP
ajbmeb-2475	12	87	auditors	auditor	NOUN
ajbmeb-2475	12	88	with	with	ADP
ajbmeb-2475	12	89	auditor	auditor	NOUN
ajbmeb-2475	12	90	qualification	qualification	NOUN
ajbmeb-2475	12	91	certificates	certificate	NOUN
ajbmeb-2475	12	92	will	will	AUX
ajbmeb-2475	12	93	be	be	AUX
ajbmeb-2475	12	94	maintained	maintain	VERB
ajbmeb-2475	12	95	by	by	ADP
ajbmeb-2475	12	96	public	public	ADJ
ajbmeb-2475	12	97	associations	association	NOUN
ajbmeb-2475	12	98	of	of	ADP
ajbmeb-2475	12	99	auditors	auditor	NOUN
ajbmeb-2475	12	100	.	.	PUNCT
ajbmeb-2475	13	1	the	the	DET
ajbmeb-2475	13	2	implemented	implement	VERB
ajbmeb-2475	13	3	reforms	reform	NOUN
ajbmeb-2475	13	4	are	be	AUX
ajbmeb-2475	13	5	aimed	aim	VERB
ajbmeb-2475	13	6	at	at	ADP
ajbmeb-2475	13	7	ensuring	ensure	VERB
ajbmeb-2475	13	8	the	the	DET
ajbmeb-2475	13	9	implementation	implementation	NOUN
ajbmeb-2475	13	10	of	of	ADP
ajbmeb-2475	13	11	the	the	DET
ajbmeb-2475	13	12	tasks	task	NOUN
ajbmeb-2475	13	13	defined	define	VERB
ajbmeb-2475	13	14	in	in	ADP
ajbmeb-2475	13	15	the	the	DET
ajbmeb-2475	13	16	state	state	NOUN
ajbmeb-2475	13	17	program	program	NOUN
ajbmeb-2475	13	18	for	for	ADP
ajbmeb-2475	13	19	the	the	DET
ajbmeb-2475	13	20	implementation	implementation	NOUN
ajbmeb-2475	13	21	of	of	ADP
ajbmeb-2475	13	22	the	the	DET
ajbmeb-2475	13	23	strategy	strategy	NOUN
ajbmeb-2475	13	24	of	of	ADP
ajbmeb-2475	13	25	actions	action	NOUN
ajbmeb-2475	13	26	on	on	ADP
ajbmeb-2475	13	27	the	the	DET
ajbmeb-2475	13	28	five	five	NUM
ajbmeb-2475	13	29	priority	priority	NOUN
ajbmeb-2475	13	30	directions	direction	NOUN
ajbmeb-2475	13	31	of	of	ADP
ajbmeb-2475	13	32	the	the	DET
ajbmeb-2475	13	33	development	development	NOUN
ajbmeb-2475	13	34	of	of	ADP
ajbmeb-2475	13	35	the	the	DET
ajbmeb-2475	13	36	republic	republic	NOUN
ajbmeb-2475	13	37	of	of	ADP
ajbmeb-2475	13	38	uzbekistan	uzbekistan	PROPN
ajbmeb-2475	13	39	in	in	ADP
ajbmeb-2475	13	40	the	the	DET
ajbmeb-2475	13	41	“	"	PUNCT
ajbmeb-2475	13	42	year	year	NOUN
ajbmeb-2475	13	43	of	of	ADP
ajbmeb-2475	13	44	supporting	support	VERB
ajbmeb-2475	13	45	youth	youth	NOUN
ajbmeb-2475	13	46	and	and	CCONJ
ajbmeb-2475	13	47	strengthening	strengthen	VERB
ajbmeb-2475	13	48	the	the	DET
ajbmeb-2475	13	49	health	health	NOUN
ajbmeb-2475	13	50	of	of	ADP
ajbmeb-2475	13	51	the	the	DET
ajbmeb-2475	13	52	population	population	NOUN
ajbmeb-2475	13	53	”	"	PUNCT
ajbmeb-2475	13	54	in	in	ADP
ajbmeb-2475	13	55	2017	2017	NUM
ajbmeb-2475	13	56	-	-	SYM
ajbmeb-2475	13	57	2021	2021	NUM
ajbmeb-2475	13	58	and	and	CCONJ
ajbmeb-2475	13	59	the	the	DET
ajbmeb-2475	13	60	decree	decree	NOUN
ajbmeb-2475	13	61	of	of	ADP
ajbmeb-2475	13	62	the	the	DET
ajbmeb-2475	13	63	president	president	NOUN
ajbmeb-2475	13	64	of	of	ADP
ajbmeb-2475	13	65	the	the	DET
ajbmeb-2475	13	66	republic	republic	NOUN
ajbmeb-2475	13	67	of	of	ADP
ajbmeb-2475	13	68	uzbekistan	uzbekistan	PROPN
ajbmeb-2475	13	69	“	"	PUNCT
ajbmeb-2475	13	70	on	on	ADP
ajbmeb-2475	13	71	measures	measure	NOUN
ajbmeb-2475	13	72	to	to	PART
ajbmeb-2475	13	73	further	far	ADV
ajbmeb-2475	13	74	improve	improve	VERB
ajbmeb-2475	13	75	the	the	DET
ajbmeb-2475	13	76	state	state	NOUN
ajbmeb-2475	13	77	financial	financial	ADJ
ajbmeb-2475	13	78	control	control	NOUN
ajbmeb-2475	13	79	system	system	NOUN
ajbmeb-2475	13	80	”	"	PUNCT
ajbmeb-2475	13	81	dated	date	VERB
ajbmeb-2475	13	82	august	august	PROPN
ajbmeb-2475	13	83	7	7	NUM
ajbmeb-2475	13	84	,	,	PUNCT
ajbmeb-2475	13	85	2021	2021	NUM
ajbmeb-2475	13	86	was	be	AUX
ajbmeb-2475	13	87	approved	approve	VERB
ajbmeb-2475	13	88	for	for	ADP
ajbmeb-2475	13	89	the	the	DET
ajbmeb-2475	13	90	purpose	purpose	NOUN
ajbmeb-2475	13	91	of	of	ADP
ajbmeb-2475	13	92	improving	improve	VERB
ajbmeb-2475	13	93	the	the	DET
ajbmeb-2475	13	94	state	state	NOUN
ajbmeb-2475	13	95	financial	financial	ADJ
ajbmeb-2475	13	96	control	control	NOUN
ajbmeb-2475	13	97	system	system	NOUN
ajbmeb-2475	13	98	over	over	ADP
ajbmeb-2475	13	99	the	the	DET
ajbmeb-2475	13	100	effective	effective	ADJ
ajbmeb-2475	13	101	management	management	NOUN
ajbmeb-2475	13	102	of	of	ADP
ajbmeb-2475	13	103	state	state	NOUN
ajbmeb-2475	13	104	financial	financial	ADJ
ajbmeb-2475	13	105	resources	resource	NOUN
ajbmeb-2475	13	106	and	and	CCONJ
ajbmeb-2475	13	107	the	the	DET
ajbmeb-2475	13	108	targeted	target	VERB
ajbmeb-2475	13	109	and	and	CCONJ
ajbmeb-2475	13	110	rational	rational	ADJ
ajbmeb-2475	13	111	use	use	NOUN
ajbmeb-2475	13	112	of	of	ADP
ajbmeb-2475	13	113	budget	budget	NOUN
ajbmeb-2475	13	114	funds	fund	NOUN
ajbmeb-2475	13	115	.	.	PUNCT
ajbmeb-2475	14	1	according	accord	VERB
ajbmeb-2475	14	2	to	to	ADP
ajbmeb-2475	14	3	the	the	DET
ajbmeb-2475	14	4	decree	decree	NOUN
ajbmeb-2475	14	5	,	,	PUNCT
ajbmeb-2475	14	6	in	in	ADP
ajbmeb-2475	14	7	addition	addition	NOUN
ajbmeb-2475	14	8	to	to	ADP
ajbmeb-2475	14	9	the	the	DET
ajbmeb-2475	14	10	forms	form	NOUN
ajbmeb-2475	14	11	and	and	CCONJ
ajbmeb-2475	14	12	types	type	NOUN
ajbmeb-2475	14	13	of	of	ADP
ajbmeb-2475	14	14	control	control	NOUN
ajbmeb-2475	14	15	implemented	implement	VERB
ajbmeb-2475	14	16	from	from	ADP
ajbmeb-2475	14	17	january	january	PROPN
ajbmeb-2475	14	18	1	1	NUM
ajbmeb-2475	14	19	,	,	PUNCT
ajbmeb-2475	14	20	2022	2022	NUM
ajbmeb-2475	14	21	,	,	PUNCT
ajbmeb-2475	14	22	the	the	DET
ajbmeb-2475	14	23	following	follow	VERB
ajbmeb-2475	14	24	types	type	NOUN
ajbmeb-2475	14	25	of	of	ADP
ajbmeb-2475	14	26	audits	audits	NOUN
ajbmeb-2475	14	27	were	be	AUX
ajbmeb-2475	14	28	introduced	introduce	VERB
ajbmeb-2475	14	29	.	.	PUNCT
ajbmeb-2475	15	1	figure	figure	NOUN
ajbmeb-2475	15	2	1	1	NUM
ajbmeb-2475	15	3	.	.	PUNCT
ajbmeb-2475	16	1	audit	audit	NOUN
ajbmeb-2475	16	2	types	type	NOUN
ajbmeb-2475	16	3	introduced	introduce	VERB
ajbmeb-2475	16	4	from	from	ADP
ajbmeb-2475	16	5	january	january	PROPN
ajbmeb-2475	16	6	1	1	NUM
ajbmeb-2475	16	7	,	,	PUNCT
ajbmeb-2475	16	8	20221	20221	NUM
ajbmeb-2475	16	9	in	in	ADP
ajbmeb-2475	16	10	particular	particular	ADJ
ajbmeb-2475	16	11	,	,	PUNCT
ajbmeb-2475	16	12	a	a	DET
ajbmeb-2475	16	13	financial	financial	ADJ
ajbmeb-2475	16	14	audit	audit	NOUN
ajbmeb-2475	16	15	was	be	AUX
ajbmeb-2475	16	16	introduced	introduce	VERB
ajbmeb-2475	16	17	,	,	PUNCT
ajbmeb-2475	16	18	which	which	PRON
ajbmeb-2475	16	19	provides	provide	VERB
ajbmeb-2475	16	20	for	for	ADP
ajbmeb-2475	16	21	the	the	DET
ajbmeb-2475	16	22	assessment	assessment	NOUN
ajbmeb-2475	16	23	of	of	ADP
ajbmeb-2475	16	24	accounting	accounting	NOUN
ajbmeb-2475	16	25	(	(	PUNCT
ajbmeb-2475	16	26	budget	budget	NOUN
ajbmeb-2475	16	27	)	)	PUNCT
ajbmeb-2475	16	28	accounting	accounting	NOUN
ajbmeb-2475	16	29	,	,	PUNCT
ajbmeb-2475	16	30	the	the	DET
ajbmeb-2475	16	31	truthfulness	truthfulness	ADJ
ajbmeb-2475	16	32	of	of	ADP
ajbmeb-2475	16	33	financial	financial	ADJ
ajbmeb-2475	16	34	reports	report	NOUN
ajbmeb-2475	16	35	,	,	PUNCT
ajbmeb-2475	16	36	the	the	DET
ajbmeb-2475	16	37	purposeful	purposeful	ADJ
ajbmeb-2475	16	38	and	and	CCONJ
ajbmeb-2475	16	39	legal	legal	ADJ
ajbmeb-2475	16	40	use	use	NOUN
ajbmeb-2475	16	41	of	of	ADP
ajbmeb-2475	16	42	financial	financial	ADJ
ajbmeb-2475	16	43	resources	resource	NOUN
ajbmeb-2475	16	44	and	and	CCONJ
ajbmeb-2475	16	45	the	the	DET
ajbmeb-2475	16	46	completeness	completeness	NOUN
ajbmeb-2475	16	47	of	of	ADP
ajbmeb-2475	16	48	income	income	NOUN
ajbmeb-2475	16	49	,	,	PUNCT
ajbmeb-2475	16	50	as	as	ADV
ajbmeb-2475	16	51	well	well	ADV
ajbmeb-2475	16	52	as	as	ADP
ajbmeb-2475	16	53	the	the	DET
ajbmeb-2475	16	54	legality	legality	NOUN
ajbmeb-2475	16	55	of	of	ADP
ajbmeb-2475	16	56	financial	financial	ADJ
ajbmeb-2475	16	57	transactions	transaction	NOUN
ajbmeb-2475	16	58	.	.	PUNCT
ajbmeb-2475	17	1	1	1	NUM
ajbmeb-2475	17	2	compiled	compile	VERB
ajbmeb-2475	17	3	by	by	ADP
ajbmeb-2475	17	4	the	the	DET
ajbmeb-2475	17	5	author	author	NOUN
ajbmeb-2475	17	6	based	base	VERB
ajbmeb-2475	17	7	on	on	ADP
ajbmeb-2475	17	8	the	the	DET
ajbmeb-2475	17	9	data	datum	NOUN
ajbmeb-2475	17	10	.	.	PUNCT
ajbmeb-2475	18	1	audit	audit	NOUN
ajbmeb-2475	18	2	types	type	NOUN
ajbmeb-2475	18	3	financial	financial	ADJ
ajbmeb-2475	18	4	audit	audit	NOUN
ajbmeb-2475	18	5	compliance	compliance	NOUN
ajbmeb-2475	18	6	audit	audit	NOUN
ajbmeb-2475	18	7	performance	performance	NOUN
ajbmeb-2475	18	8	audit	audit	NOUN
ajbmeb-2475	18	9	audit	audit	NOUN
ajbmeb-2475	18	10	involving	involve	VERB
ajbmeb-2475	18	11	citizens	citizen	NOUN
ajbmeb-2475	18	12	american	american	PROPN
ajbmeb-2475	18	13	journal	journal	PROPN
ajbmeb-2475	18	14	of	of	ADP
ajbmeb-2475	18	15	business	business	NOUN
ajbmeb-2475	18	16	management	management	NOUN
ajbmeb-2475	18	17	,	,	PUNCT
ajbmeb-2475	18	18	economics	economic	NOUN
ajbmeb-2475	18	19	and	and	CCONJ
ajbmeb-2475	18	20	banking	banking	NOUN
ajbmeb-2475	18	21	volume	volume	NOUN
ajbmeb-2475	18	22	30	30	NUM
ajbmeb-2475	18	23	november	november	PROPN
ajbmeb-2475	18	24	2024	2024	NUM
ajbmeb-2475	18	25	p	p	NOUN
ajbmeb-2475	18	26	a	a	DET
ajbmeb-2475	18	27	g	g	NOUN
ajbmeb-2475	18	28	e	e	NOUN
ajbmeb-2475	18	29	|	|	ADV
ajbmeb-2475	18	30	59	59	NUM
ajbmeb-2475	18	31	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2475	18	32	the	the	DET
ajbmeb-2475	18	33	general	general	ADJ
ajbmeb-2475	18	34	objectives	objective	NOUN
ajbmeb-2475	18	35	of	of	ADP
ajbmeb-2475	18	36	the	the	DET
ajbmeb-2475	18	37	financial	financial	ADJ
ajbmeb-2475	18	38	audit	audit	NOUN
ajbmeb-2475	18	39	can	can	AUX
ajbmeb-2475	18	40	be	be	AUX
ajbmeb-2475	18	41	classified	classify	VERB
ajbmeb-2475	18	42	as	as	SCONJ
ajbmeb-2475	18	43	follows	follow	VERB
ajbmeb-2475	18	44	:	:	PUNCT
ajbmeb-2475	18	45	obtain	obtain	VERB
ajbmeb-2475	18	46	reasonable	reasonable	ADJ
ajbmeb-2475	18	47	assurance	assurance	NOUN
ajbmeb-2475	18	48	that	that	PRON
ajbmeb-2475	18	49	the	the	DET
ajbmeb-2475	18	50	financial	financial	ADJ
ajbmeb-2475	18	51	statements	statement	NOUN
ajbmeb-2475	18	52	as	as	ADP
ajbmeb-2475	18	53	a	a	DET
ajbmeb-2475	18	54	whole	whole	NOUN
ajbmeb-2475	18	55	are	be	AUX
ajbmeb-2475	18	56	free	free	ADJ
ajbmeb-2475	18	57	from	from	ADP
ajbmeb-2475	18	58	material	material	NOUN
ajbmeb-2475	18	59	misstatement	misstatement	NOUN
ajbmeb-2475	18	60	,	,	PUNCT
ajbmeb-2475	18	61	whether	whether	SCONJ
ajbmeb-2475	18	62	due	due	ADP
ajbmeb-2475	18	63	to	to	PART
ajbmeb-2475	18	64	fraud	fraud	NOUN
ajbmeb-2475	18	65	or	or	CCONJ
ajbmeb-2475	18	66	error	error	NOUN
ajbmeb-2475	18	67	,	,	PUNCT
ajbmeb-2475	18	68	and	and	CCONJ
ajbmeb-2475	18	69	,	,	PUNCT
ajbmeb-2475	18	70	based	base	VERB
ajbmeb-2475	18	71	on	on	ADP
ajbmeb-2475	18	72	that	that	PRON
ajbmeb-2475	18	73	,	,	PUNCT
ajbmeb-2475	18	74	express	express	VERB
ajbmeb-2475	18	75	an	an	DET
ajbmeb-2475	18	76	opinion	opinion	NOUN
ajbmeb-2475	18	77	that	that	SCONJ
ajbmeb-2475	18	78	the	the	DET
ajbmeb-2475	18	79	financial	financial	ADJ
ajbmeb-2475	18	80	statements	statement	NOUN
ajbmeb-2475	18	81	have	have	AUX
ajbmeb-2475	18	82	been	be	AUX
ajbmeb-2475	18	83	prepared	prepare	VERB
ajbmeb-2475	18	84	in	in	ADP
ajbmeb-2475	18	85	all	all	DET
ajbmeb-2475	18	86	material	material	NOUN
ajbmeb-2475	18	87	respects	respect	NOUN
ajbmeb-2475	18	88	in	in	ADP
ajbmeb-2475	18	89	accordance	accordance	NOUN
ajbmeb-2475	18	90	with	with	ADP
ajbmeb-2475	18	91	applicable	applicable	ADJ
ajbmeb-2475	18	92	procedures	procedure	NOUN
ajbmeb-2475	18	93	;	;	PUNCT
ajbmeb-2475	18	94	reporting	report	VERB
ajbmeb-2475	18	95	on	on	ADP
ajbmeb-2475	18	96	the	the	DET
ajbmeb-2475	18	97	results	result	NOUN
ajbmeb-2475	18	98	of	of	ADP
ajbmeb-2475	18	99	the	the	DET
ajbmeb-2475	18	100	financial	financial	ADJ
ajbmeb-2475	18	101	audit	audit	NOUN
ajbmeb-2475	18	102	and	and	CCONJ
ajbmeb-2475	18	103	informing	inform	VERB
ajbmeb-2475	18	104	the	the	DET
ajbmeb-2475	18	105	relevant	relevant	ADJ
ajbmeb-2475	18	106	authorities	authority	NOUN
ajbmeb-2475	18	107	about	about	ADP
ajbmeb-2475	18	108	the	the	DET
ajbmeb-2475	18	109	circumstances	circumstance	NOUN
ajbmeb-2475	18	110	identified	identify	VERB
ajbmeb-2475	18	111	in	in	ADP
ajbmeb-2475	18	112	the	the	DET
ajbmeb-2475	18	113	audit	audit	NOUN
ajbmeb-2475	18	114	.	.	PUNCT
ajbmeb-2475	19	1	conducting	conduct	VERB
ajbmeb-2475	19	2	a	a	DET
ajbmeb-2475	19	3	financial	financial	ADJ
ajbmeb-2475	19	4	audit	audit	NOUN
ajbmeb-2475	19	5	is	be	AUX
ajbmeb-2475	19	6	based	base	VERB
ajbmeb-2475	19	7	on	on	ADP
ajbmeb-2475	19	8	the	the	DET
ajbmeb-2475	19	9	following	follow	VERB
ajbmeb-2475	19	10	conditions	condition	NOUN
ajbmeb-2475	19	11	:	:	PUNCT
ajbmeb-2475	19	12	that	that	SCONJ
ajbmeb-2475	19	13	the	the	DET
ajbmeb-2475	19	14	financial	financial	ADJ
ajbmeb-2475	19	15	reporting	reporting	NOUN
ajbmeb-2475	19	16	system	system	NOUN
ajbmeb-2475	19	17	used	use	VERB
ajbmeb-2475	19	18	in	in	ADP
ajbmeb-2475	19	19	the	the	DET
ajbmeb-2475	19	20	preparation	preparation	NOUN
ajbmeb-2475	19	21	of	of	ADP
ajbmeb-2475	19	22	the	the	DET
ajbmeb-2475	19	23	financial	financial	ADJ
ajbmeb-2475	19	24	report	report	NOUN
ajbmeb-2475	19	25	is	be	AUX
ajbmeb-2475	19	26	considered	consider	VERB
ajbmeb-2475	19	27	acceptable	acceptable	ADJ
ajbmeb-2475	19	28	by	by	ADP
ajbmeb-2475	19	29	the	the	DET
ajbmeb-2475	19	30	responsible	responsible	ADJ
ajbmeb-2475	19	31	employee	employee	NOUN
ajbmeb-2475	19	32	;	;	PUNCT
ajbmeb-2475	19	33	understand	understand	VERB
ajbmeb-2475	19	34	and	and	CCONJ
ajbmeb-2475	19	35	recognize	recognize	VERB
ajbmeb-2475	19	36	that	that	SCONJ
ajbmeb-2475	19	37	the	the	DET
ajbmeb-2475	19	38	management	management	NOUN
ajbmeb-2475	19	39	of	of	ADP
ajbmeb-2475	19	40	the	the	DET
ajbmeb-2475	19	41	organization	organization	NOUN
ajbmeb-2475	19	42	is	be	AUX
ajbmeb-2475	19	43	responsible	responsible	ADJ
ajbmeb-2475	19	44	for	for	ADP
ajbmeb-2475	19	45	:	:	PUNCT
ajbmeb-2475	19	46	to	to	PART
ajbmeb-2475	19	47	prepare	prepare	VERB
ajbmeb-2475	19	48	the	the	DET
ajbmeb-2475	19	49	financial	financial	ADJ
ajbmeb-2475	19	50	report	report	NOUN
ajbmeb-2475	19	51	in	in	ADP
ajbmeb-2475	19	52	accordance	accordance	NOUN
ajbmeb-2475	19	53	with	with	ADP
ajbmeb-2475	19	54	the	the	DET
ajbmeb-2475	19	55	applied	apply	VERB
ajbmeb-2475	19	56	financial	financial	ADJ
ajbmeb-2475	19	57	reporting	reporting	NOUN
ajbmeb-2475	19	58	system	system	NOUN
ajbmeb-2475	19	59	,	,	PUNCT
ajbmeb-2475	19	60	as	as	ADV
ajbmeb-2475	19	61	well	well	ADV
ajbmeb-2475	19	62	as	as	ADP
ajbmeb-2475	19	63	to	to	PART
ajbmeb-2475	19	64	present	present	VERB
ajbmeb-2475	19	65	it	it	PRON
ajbmeb-2475	19	66	in	in	ADP
ajbmeb-2475	19	67	a	a	DET
ajbmeb-2475	19	68	fair	fair	ADJ
ajbmeb-2475	19	69	manner	manner	NOUN
ajbmeb-2475	19	70	;	;	PUNCT
ajbmeb-2475	19	71	to	to	ADP
ajbmeb-2475	19	72	the	the	DET
ajbmeb-2475	19	73	internal	internal	ADJ
ajbmeb-2475	19	74	control	control	NOUN
ajbmeb-2475	19	75	system	system	NOUN
ajbmeb-2475	19	76	considered	consider	VERB
ajbmeb-2475	19	77	necessary	necessary	ADJ
ajbmeb-2475	19	78	for	for	ADP
ajbmeb-2475	19	79	preparation	preparation	NOUN
ajbmeb-2475	19	80	of	of	ADP
ajbmeb-2475	19	81	financial	financial	ADJ
ajbmeb-2475	19	82	statements	statement	NOUN
ajbmeb-2475	19	83	without	without	ADP
ajbmeb-2475	19	84	significant	significant	ADJ
ajbmeb-2475	19	85	misstatements	misstatement	NOUN
ajbmeb-2475	19	86	;	;	PUNCT
ajbmeb-2475	19	87	to	to	PART
ajbmeb-2475	19	88	allow	allow	VERB
ajbmeb-2475	19	89	the	the	DET
ajbmeb-2475	19	90	responsible	responsible	ADJ
ajbmeb-2475	19	91	employee	employee	NOUN
ajbmeb-2475	19	92	unrestricted	unrestricted	ADJ
ajbmeb-2475	19	93	use	use	NOUN
ajbmeb-2475	19	94	of	of	ADP
ajbmeb-2475	19	95	all	all	DET
ajbmeb-2475	19	96	information	information	NOUN
ajbmeb-2475	19	97	known	know	VERB
ajbmeb-2475	19	98	to	to	ADP
ajbmeb-2475	19	99	him	he	PRON
ajbmeb-2475	19	100	and	and	CCONJ
ajbmeb-2475	19	101	related	relate	VERB
ajbmeb-2475	19	102	to	to	ADP
ajbmeb-2475	19	103	the	the	DET
ajbmeb-2475	19	104	preparation	preparation	NOUN
ajbmeb-2475	19	105	of	of	ADP
ajbmeb-2475	19	106	financial	financial	ADJ
ajbmeb-2475	19	107	statements	statement	NOUN
ajbmeb-2475	19	108	.	.	PUNCT
ajbmeb-2475	20	1	the	the	DET
ajbmeb-2475	20	2	financial	financial	ADJ
ajbmeb-2475	20	3	audit	audit	NOUN
ajbmeb-2475	20	4	report	report	NOUN
ajbmeb-2475	20	5	should	should	AUX
ajbmeb-2475	20	6	state	state	VERB
ajbmeb-2475	20	7	who	who	PRON
ajbmeb-2475	20	8	is	be	AUX
ajbmeb-2475	20	9	responsible	responsible	ADJ
ajbmeb-2475	20	10	for	for	ADP
ajbmeb-2475	20	11	preparing	prepare	VERB
ajbmeb-2475	20	12	the	the	DET
ajbmeb-2475	20	13	financial	financial	ADJ
ajbmeb-2475	20	14	statements	statement	NOUN
ajbmeb-2475	20	15	.	.	PUNCT
ajbmeb-2475	21	1	all	all	DET
ajbmeb-2475	21	2	financial	financial	ADJ
ajbmeb-2475	21	3	audits	audits	NOUN
ajbmeb-2475	21	4	must	must	AUX
ajbmeb-2475	21	5	clearly	clearly	ADV
ajbmeb-2475	21	6	define	define	VERB
ajbmeb-2475	21	7	the	the	DET
ajbmeb-2475	21	8	basis	basis	NOUN
ajbmeb-2475	21	9	for	for	ADP
ajbmeb-2475	21	10	preparing	prepare	VERB
ajbmeb-2475	21	11	financial	financial	ADJ
ajbmeb-2475	21	12	statements	statement	NOUN
ajbmeb-2475	21	13	.	.	PUNCT
ajbmeb-2475	22	1	a	a	DET
ajbmeb-2475	22	2	financial	financial	ADJ
ajbmeb-2475	22	3	statement	statement	NOUN
ajbmeb-2475	22	4	audit	audit	NOUN
ajbmeb-2475	22	5	should	should	AUX
ajbmeb-2475	22	6	aim	aim	VERB
ajbmeb-2475	22	7	to	to	PART
ajbmeb-2475	22	8	provide	provide	VERB
ajbmeb-2475	22	9	reasonable	reasonable	ADJ
ajbmeb-2475	22	10	assurance	assurance	NOUN
ajbmeb-2475	22	11	.	.	PUNCT
ajbmeb-2475	23	1	compliance	compliance	NOUN
ajbmeb-2475	23	2	audits	audits	NOUN
ajbmeb-2475	23	3	have	have	AUX
ajbmeb-2475	23	4	been	be	AUX
ajbmeb-2475	23	5	introduced	introduce	VERB
ajbmeb-2475	23	6	,	,	PUNCT
ajbmeb-2475	23	7	which	which	PRON
ajbmeb-2475	23	8	provide	provide	VERB
ajbmeb-2475	23	9	for	for	ADP
ajbmeb-2475	23	10	the	the	DET
ajbmeb-2475	23	11	verification	verification	NOUN
ajbmeb-2475	23	12	and	and	CCONJ
ajbmeb-2475	23	13	assessment	assessment	NOUN
ajbmeb-2475	23	14	of	of	ADP
ajbmeb-2475	23	15	the	the	DET
ajbmeb-2475	23	16	compliance	compliance	NOUN
ajbmeb-2475	23	17	with	with	ADP
ajbmeb-2475	23	18	the	the	DET
ajbmeb-2475	23	19	requirements	requirement	NOUN
ajbmeb-2475	23	20	of	of	ADP
ajbmeb-2475	23	21	regulatory	regulatory	ADJ
ajbmeb-2475	23	22	legal	legal	ADJ
ajbmeb-2475	23	23	documents	document	NOUN
ajbmeb-2475	23	24	and	and	CCONJ
ajbmeb-2475	23	25	their	their	PRON
ajbmeb-2475	23	26	compliance	compliance	NOUN
ajbmeb-2475	23	27	with	with	ADP
ajbmeb-2475	23	28	state	state	NOUN
ajbmeb-2475	23	29	programs	program	NOUN
ajbmeb-2475	23	30	in	in	ADP
ajbmeb-2475	23	31	the	the	DET
ajbmeb-2475	23	32	use	use	NOUN
ajbmeb-2475	23	33	of	of	ADP
ajbmeb-2475	23	34	consolidated	consolidate	VERB
ajbmeb-2475	23	35	and	and	CCONJ
ajbmeb-2475	23	36	attracted	attract	VERB
ajbmeb-2475	23	37	budget	budget	NOUN
ajbmeb-2475	23	38	funds	fund	NOUN
ajbmeb-2475	23	39	,	,	PUNCT
ajbmeb-2475	23	40	in	in	ADP
ajbmeb-2475	23	41	the	the	DET
ajbmeb-2475	23	42	implementation	implementation	NOUN
ajbmeb-2475	23	43	of	of	ADP
ajbmeb-2475	23	44	state	state	NOUN
ajbmeb-2475	23	45	procurement	procurement	NOUN
ajbmeb-2475	23	46	,	,	PUNCT
ajbmeb-2475	23	47	as	as	ADV
ajbmeb-2475	23	48	well	well	ADV
ajbmeb-2475	23	49	as	as	ADP
ajbmeb-2475	23	50	in	in	ADP
ajbmeb-2475	23	51	ensuring	ensure	VERB
ajbmeb-2475	23	52	the	the	DET
ajbmeb-2475	23	53	completeness	completeness	NOUN
ajbmeb-2475	23	54	of	of	ADP
ajbmeb-2475	23	55	revenues	revenue	NOUN
ajbmeb-2475	23	56	and	and	CCONJ
ajbmeb-2475	23	57	business	business	NOUN
ajbmeb-2475	23	58	processes	process	NOUN
ajbmeb-2475	23	59	.	.	PUNCT
ajbmeb-2475	24	1	table	table	NOUN
ajbmeb-2475	24	2	1	1	NUM
ajbmeb-2475	24	3	differences	difference	NOUN
ajbmeb-2475	24	4	of	of	ADP
ajbmeb-2475	24	5	audit	audit	NOUN
ajbmeb-2475	24	6	types2	types2	NOUN
ajbmeb-2475	24	7	2	2	NUM
ajbmeb-2475	24	8	compiled	compile	VERB
ajbmeb-2475	24	9	by	by	ADP
ajbmeb-2475	24	10	the	the	DET
ajbmeb-2475	24	11	author	author	NOUN
ajbmeb-2475	24	12	based	base	VERB
ajbmeb-2475	24	13	on	on	ADP
ajbmeb-2475	24	14	the	the	DET
ajbmeb-2475	24	15	data	datum	NOUN
ajbmeb-2475	24	16	.	.	PUNCT
ajbmeb-2475	25	1	mutual	mutual	ADJ
ajbmeb-2475	25	2	differences	difference	NOUN
ajbmeb-2475	25	3	of	of	ADP
ajbmeb-2475	25	4	audit	audit	NOUN
ajbmeb-2475	25	5	types	type	NOUN
ajbmeb-2475	25	6	(	(	PUNCT
ajbmeb-2475	25	7	financial	financial	ADJ
ajbmeb-2475	25	8	audit	audit	NOUN
ajbmeb-2475	25	9	,	,	PUNCT
ajbmeb-2475	25	10	compliance	compliance	NOUN
ajbmeb-2475	25	11	audit	audit	NOUN
ajbmeb-2475	25	12	)	)	PUNCT
ajbmeb-2475	25	13	the	the	DET
ajbmeb-2475	25	14	most	most	ADV
ajbmeb-2475	25	15	important	important	ADJ
ajbmeb-2475	25	16	factor	factor	NOUN
ajbmeb-2475	25	17	that	that	PRON
ajbmeb-2475	25	18	unites	unite	VERB
ajbmeb-2475	25	19	compliance	compliance	NOUN
ajbmeb-2475	25	20	and	and	CCONJ
ajbmeb-2475	25	21	financial	financial	ADJ
ajbmeb-2475	25	22	audits	audits	NOUN
ajbmeb-2475	25	23	is	be	AUX
ajbmeb-2475	25	24	that	that	SCONJ
ajbmeb-2475	25	25	they	they	PRON
ajbmeb-2475	25	26	often	often	ADV
ajbmeb-2475	25	27	focus	focus	VERB
ajbmeb-2475	25	28	on	on	ADP
ajbmeb-2475	25	29	the	the	DET
ajbmeb-2475	25	30	use	use	NOUN
ajbmeb-2475	25	31	of	of	ADP
ajbmeb-2475	25	32	resources	resource	NOUN
ajbmeb-2475	25	33	rather	rather	ADV
ajbmeb-2475	25	34	than	than	ADP
ajbmeb-2475	25	35	on	on	ADP
ajbmeb-2475	25	36	the	the	DET
ajbmeb-2475	25	37	results	result	NOUN
ajbmeb-2475	25	38	themselves	themselves	PRON
ajbmeb-2475	25	39	.	.	PUNCT
ajbmeb-2475	26	1	when	when	SCONJ
ajbmeb-2475	26	2	a	a	DET
ajbmeb-2475	26	3	financial	financial	ADJ
ajbmeb-2475	26	4	audit	audit	NOUN
ajbmeb-2475	26	5	is	be	AUX
ajbmeb-2475	26	6	conducted	conduct	VERB
ajbmeb-2475	26	7	,	,	PUNCT
ajbmeb-2475	26	8	a	a	DET
ajbmeb-2475	26	9	compliance	compliance	NOUN
ajbmeb-2475	26	10	audit	audit	NOUN
ajbmeb-2475	26	11	is	be	AUX
ajbmeb-2475	26	12	usually	usually	ADV
ajbmeb-2475	26	13	an	an	DET
ajbmeb-2475	26	14	integral	integral	ADJ
ajbmeb-2475	26	15	part	part	NOUN
ajbmeb-2475	26	16	of	of	ADP
ajbmeb-2475	26	17	it	it	PRON
ajbmeb-2475	26	18	.	.	PUNCT
ajbmeb-2475	27	1	differences	difference	NOUN
ajbmeb-2475	27	2	between	between	ADP
ajbmeb-2475	27	3	compliance	compliance	NOUN
ajbmeb-2475	27	4	and	and	CCONJ
ajbmeb-2475	27	5	financial	financial	ADJ
ajbmeb-2475	27	6	audit	audit	NOUN
ajbmeb-2475	27	7	:	:	PUNCT
ajbmeb-2475	27	8	aspects	aspect	VERB
ajbmeb-2475	27	9	compliance	compliance	NOUN
ajbmeb-2475	27	10	audit	audit	NOUN
ajbmeb-2475	27	11	financial	financial	ADJ
ajbmeb-2475	27	12	audit	audit	NOUN
ajbmeb-2475	27	13	(	(	PUNCT
ajbmeb-2475	27	14	audit	audit	NOUN
ajbmeb-2475	27	15	of	of	ADP
ajbmeb-2475	27	16	financial	financial	ADJ
ajbmeb-2475	27	17	statements	statement	NOUN
ajbmeb-2475	27	18	)	)	PUNCT
ajbmeb-2475	27	19	purpose	purpose	NOUN
ajbmeb-2475	27	20	assessment	assessment	NOUN
ajbmeb-2475	27	21	of	of	ADP
ajbmeb-2475	27	22	compliance	compliance	NOUN
ajbmeb-2475	27	23	with	with	ADP
ajbmeb-2475	27	24	legal	legal	ADJ
ajbmeb-2475	27	25	requirements	requirement	NOUN
ajbmeb-2475	27	26	.	.	PUNCT
ajbmeb-2475	28	1	assessing	assess	VERB
ajbmeb-2475	28	2	the	the	DET
ajbmeb-2475	28	3	correctness	correctness	NOUN
ajbmeb-2475	28	4	and	and	CCONJ
ajbmeb-2475	28	5	reliability	reliability	NOUN
ajbmeb-2475	28	6	of	of	ADP
ajbmeb-2475	28	7	financial	financial	ADJ
ajbmeb-2475	28	8	statements	statement	NOUN
ajbmeb-2475	28	9	.	.	PUNCT
ajbmeb-2475	29	1	center	center	NOUN
ajbmeb-2475	29	2	of	of	ADP
ajbmeb-2475	29	3	attention	attention	NOUN
ajbmeb-2475	29	4	facility	facility	NOUN
ajbmeb-2475	29	5	activity	activity	NOUN
ajbmeb-2475	29	6	,	,	PUNCT
ajbmeb-2475	29	7	financial	financial	ADJ
ajbmeb-2475	29	8	transactions	transaction	NOUN
ajbmeb-2475	29	9	,	,	PUNCT
ajbmeb-2475	29	10	information	information	NOUN
ajbmeb-2475	29	11	.	.	PUNCT
ajbmeb-2475	30	1	accounting	accounting	NOUN
ajbmeb-2475	30	2	and	and	CCONJ
ajbmeb-2475	30	3	related	related	ADJ
ajbmeb-2475	30	4	information	information	NOUN
ajbmeb-2475	30	5	of	of	ADP
ajbmeb-2475	30	6	the	the	DET
ajbmeb-2475	30	7	enterprise	enterprise	NOUN
ajbmeb-2475	30	8	presented	present	VERB
ajbmeb-2475	30	9	in	in	ADP
ajbmeb-2475	30	10	the	the	DET
ajbmeb-2475	30	11	form	form	NOUN
ajbmeb-2475	30	12	of	of	ADP
ajbmeb-2475	30	13	financial	financial	ADJ
ajbmeb-2475	30	14	statements	statement	NOUN
ajbmeb-2475	30	15	.	.	PUNCT
ajbmeb-2475	31	1	regulatory	regulatory	ADJ
ajbmeb-2475	31	2	documents	document	NOUN
ajbmeb-2475	31	3	any	any	DET
ajbmeb-2475	31	4	laws	law	NOUN
ajbmeb-2475	31	5	and	and	CCONJ
ajbmeb-2475	31	6	regulations	regulation	NOUN
ajbmeb-2475	31	7	governing	govern	VERB
ajbmeb-2475	31	8	the	the	DET
ajbmeb-2475	31	9	subject	subject	ADJ
ajbmeb-2475	31	10	matter	matter	NOUN
ajbmeb-2475	31	11	of	of	ADP
ajbmeb-2475	31	12	the	the	DET
ajbmeb-2475	31	13	audit	audit	NOUN
ajbmeb-2475	31	14	.	.	PUNCT
ajbmeb-2475	32	1	laws	law	NOUN
ajbmeb-2475	32	2	and	and	CCONJ
ajbmeb-2475	32	3	regulations	regulation	NOUN
ajbmeb-2475	32	4	that	that	PRON
ajbmeb-2475	32	5	directly	directly	ADV
ajbmeb-2475	32	6	and	and	CCONJ
ajbmeb-2475	32	7	materially	materially	ADV
ajbmeb-2475	32	8	affect	affect	VERB
ajbmeb-2475	32	9	accounting	accounting	NOUN
ajbmeb-2475	32	10	reporting	reporting	NOUN
ajbmeb-2475	32	11	.	.	PUNCT
ajbmeb-2475	33	1	general	general	ADJ
ajbmeb-2475	33	2	principles	principle	NOUN
ajbmeb-2475	33	3	(	(	PUNCT
ajbmeb-2475	33	4	framework	framework	NOUN
ajbmeb-2475	33	5	)	)	PUNCT
ajbmeb-2475	33	6	compatibility	compatibility	NOUN
ajbmeb-2475	33	7	only	only	ADV
ajbmeb-2475	33	8	.	.	PUNCT
ajbmeb-2475	34	1	compliance	compliance	NOUN
ajbmeb-2475	34	2	with	with	ADP
ajbmeb-2475	34	3	the	the	DET
ajbmeb-2475	34	4	principles	principle	NOUN
ajbmeb-2475	34	5	of	of	ADP
ajbmeb-2475	34	6	financial	financial	ADJ
ajbmeb-2475	34	7	reporting	reporting	NOUN
ajbmeb-2475	34	8	and	and	CCONJ
ajbmeb-2475	34	9	reliability	reliability	NOUN
ajbmeb-2475	34	10	.	.	PUNCT
ajbmeb-2475	35	1	necessary	necessary	ADJ
ajbmeb-2475	35	2	evidence	evidence	NOUN
ajbmeb-2475	35	3	inconsistency	inconsistency	NOUN
ajbmeb-2475	35	4	.	.	PUNCT
ajbmeb-2475	36	1	significant	significant	ADJ
ajbmeb-2475	36	2	errors	error	NOUN
ajbmeb-2475	36	3	,	,	PUNCT
ajbmeb-2475	36	4	inconsistencies	inconsistency	NOUN
ajbmeb-2475	36	5	in	in	ADP
ajbmeb-2475	36	6	financial	financial	ADJ
ajbmeb-2475	36	7	statements	statement	NOUN
ajbmeb-2475	36	8	.	.	PUNCT
ajbmeb-2475	37	1	audit	audit	NOUN
ajbmeb-2475	37	2	forms	form	VERB
ajbmeb-2475	37	3	direct	direct	ADJ
ajbmeb-2475	37	4	report	report	NOUN
ajbmeb-2475	37	5	audit	audit	NOUN
ajbmeb-2475	37	6	,	,	PUNCT
ajbmeb-2475	37	7	attestation	attestation	NOUN
ajbmeb-2475	37	8	audit	audit	NOUN
ajbmeb-2475	37	9	.	.	PUNCT
ajbmeb-2475	38	1	attestation	attestation	PROPN
ajbmeb-2475	38	2	review	review	PROPN
ajbmeb-2475	38	3	.	.	PUNCT
ajbmeb-2475	39	1	american	american	PROPN
ajbmeb-2475	39	2	journal	journal	PROPN
ajbmeb-2475	39	3	of	of	ADP
ajbmeb-2475	39	4	business	business	NOUN
ajbmeb-2475	39	5	management	management	NOUN
ajbmeb-2475	39	6	,	,	PUNCT
ajbmeb-2475	39	7	economics	economic	NOUN
ajbmeb-2475	39	8	and	and	CCONJ
ajbmeb-2475	39	9	banking	banking	NOUN
ajbmeb-2475	39	10	volume	volume	NOUN
ajbmeb-2475	39	11	30	30	NUM
ajbmeb-2475	39	12	november	november	PROPN
ajbmeb-2475	39	13	2024	2024	NUM
ajbmeb-2475	39	14	p	p	NOUN
ajbmeb-2475	39	15	a	a	DET
ajbmeb-2475	39	16	g	g	NOUN
ajbmeb-2475	39	17	e	e	NOUN
ajbmeb-2475	40	1	|	|	ADV
ajbmeb-2475	40	2	60	60	NUM
ajbmeb-2475	40	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2475	40	4	the	the	DET
ajbmeb-2475	40	5	figure	figure	NOUN
ajbmeb-2475	40	6	above	above	ADP
ajbmeb-2475	40	7	analyzes	analyze	VERB
ajbmeb-2475	40	8	the	the	DET
ajbmeb-2475	40	9	differences	difference	NOUN
ajbmeb-2475	40	10	between	between	ADP
ajbmeb-2475	40	11	compliance	compliance	NOUN
ajbmeb-2475	40	12	and	and	CCONJ
ajbmeb-2475	40	13	financial	financial	ADJ
ajbmeb-2475	40	14	audits	audits	NOUN
ajbmeb-2475	40	15	in	in	ADP
ajbmeb-2475	40	16	6	6	NUM
ajbmeb-2475	40	17	aspects	aspect	NOUN
ajbmeb-2475	40	18	.	.	PUNCT
ajbmeb-2475	41	1	also	also	ADV
ajbmeb-2475	41	2	,	,	PUNCT
ajbmeb-2475	41	3	the	the	DET
ajbmeb-2475	41	4	features	feature	NOUN
ajbmeb-2475	41	5	of	of	ADP
ajbmeb-2475	41	6	the	the	DET
ajbmeb-2475	41	7	compliance	compliance	NOUN
ajbmeb-2475	41	8	audit	audit	NOUN
ajbmeb-2475	41	9	can	can	AUX
ajbmeb-2475	41	10	be	be	AUX
ajbmeb-2475	41	11	explained	explain	VERB
ajbmeb-2475	41	12	as	as	SCONJ
ajbmeb-2475	41	13	follows	follow	VERB
ajbmeb-2475	41	14	:	:	PUNCT
ajbmeb-2475	41	15	–	–	PUNCT
ajbmeb-2475	41	16	compliance	compliance	NOUN
ajbmeb-2475	41	17	audit	audit	NOUN
ajbmeb-2475	41	18	is	be	AUX
ajbmeb-2475	41	19	carried	carry	VERB
ajbmeb-2475	41	20	out	out	ADP
ajbmeb-2475	41	21	by	by	ADP
ajbmeb-2475	41	22	independent	independent	ADJ
ajbmeb-2475	41	23	assessment	assessment	NOUN
ajbmeb-2475	41	24	of	of	ADP
ajbmeb-2475	41	25	the	the	DET
ajbmeb-2475	41	26	compliance	compliance	NOUN
ajbmeb-2475	41	27	of	of	ADP
ajbmeb-2475	41	28	the	the	DET
ajbmeb-2475	41	29	activity	activity	NOUN
ajbmeb-2475	41	30	of	of	ADP
ajbmeb-2475	41	31	the	the	DET
ajbmeb-2475	41	32	audit	audit	NOUN
ajbmeb-2475	41	33	object	object	NOUN
ajbmeb-2475	41	34	,	,	PUNCT
ajbmeb-2475	41	35	financial	financial	ADJ
ajbmeb-2475	41	36	transactions	transaction	NOUN
ajbmeb-2475	41	37	and	and	CCONJ
ajbmeb-2475	41	38	information	information	NOUN
ajbmeb-2475	41	39	with	with	ADP
ajbmeb-2475	41	40	the	the	DET
ajbmeb-2475	41	41	requirements	requirement	NOUN
ajbmeb-2475	41	42	of	of	ADP
ajbmeb-2475	41	43	the	the	DET
ajbmeb-2475	41	44	documents	document	NOUN
ajbmeb-2475	41	45	regulating	regulate	VERB
ajbmeb-2475	41	46	the	the	DET
ajbmeb-2475	41	47	activity	activity	NOUN
ajbmeb-2475	41	48	of	of	ADP
ajbmeb-2475	41	49	the	the	DET
ajbmeb-2475	41	50	audit	audit	NOUN
ajbmeb-2475	41	51	object	object	NOUN
ajbmeb-2475	41	52	;	;	PUNCT
ajbmeb-2475	41	53	–	–	PUNCT
ajbmeb-2475	41	54	compliance	compliance	NOUN
ajbmeb-2475	41	55	audits	audits	NOUN
ajbmeb-2475	41	56	are	be	AUX
ajbmeb-2475	41	57	concerned	concern	VERB
ajbmeb-2475	41	58	with	with	ADP
ajbmeb-2475	41	59	legality	legality	NOUN
ajbmeb-2475	41	60	(	(	PUNCT
ajbmeb-2475	41	61	adherence	adherence	NOUN
ajbmeb-2475	41	62	to	to	ADP
ajbmeb-2475	41	63	formal	formal	ADJ
ajbmeb-2475	41	64	criteria	criterion	NOUN
ajbmeb-2475	41	65	such	such	ADJ
ajbmeb-2475	41	66	as	as	ADP
ajbmeb-2475	41	67	relevant	relevant	ADJ
ajbmeb-2475	41	68	laws	law	NOUN
ajbmeb-2475	41	69	,	,	PUNCT
ajbmeb-2475	41	70	regulations	regulation	NOUN
ajbmeb-2475	41	71	and	and	CCONJ
ajbmeb-2475	41	72	agreements	agreement	NOUN
ajbmeb-2475	41	73	)	)	PUNCT
ajbmeb-2475	41	74	or	or	CCONJ
ajbmeb-2475	41	75	propriety	propriety	NOUN
ajbmeb-2475	41	76	(	(	PUNCT
ajbmeb-2475	41	77	adherence	adherence	NOUN
ajbmeb-2475	41	78	to	to	ADP
ajbmeb-2475	41	79	general	general	ADJ
ajbmeb-2475	41	80	principles	principle	NOUN
ajbmeb-2475	41	81	governing	govern	VERB
ajbmeb-2475	41	82	sound	sound	ADJ
ajbmeb-2475	41	83	financial	financial	ADJ
ajbmeb-2475	41	84	management	management	NOUN
ajbmeb-2475	41	85	and	and	CCONJ
ajbmeb-2475	41	86	the	the	DET
ajbmeb-2475	41	87	ethics	ethic	NOUN
ajbmeb-2475	41	88	of	of	ADP
ajbmeb-2475	41	89	public	public	ADJ
ajbmeb-2475	41	90	officials	official	NOUN
ajbmeb-2475	41	91	)	)	PUNCT
ajbmeb-2475	41	92	;	;	PUNCT
ajbmeb-2475	41	93	–	–	PUNCT
ajbmeb-2475	41	94	“	"	PUNCT
ajbmeb-2475	41	95	legality	legality	NOUN
ajbmeb-2475	41	96	”	"	PUNCT
ajbmeb-2475	41	97	is	be	AUX
ajbmeb-2475	41	98	studied	study	VERB
ajbmeb-2475	41	99	as	as	ADP
ajbmeb-2475	41	100	the	the	DET
ajbmeb-2475	41	101	main	main	ADJ
ajbmeb-2475	41	102	focus	focus	NOUN
ajbmeb-2475	41	103	of	of	ADP
ajbmeb-2475	41	104	the	the	DET
ajbmeb-2475	41	105	compliance	compliance	NOUN
ajbmeb-2475	41	106	audit	audit	NOUN
ajbmeb-2475	41	107	,	,	PUNCT
ajbmeb-2475	41	108	and	and	CCONJ
ajbmeb-2475	41	109	“	"	PUNCT
ajbmeb-2475	41	110	correctness	correctness	NOUN
ajbmeb-2475	41	111	”	"	PUNCT
ajbmeb-2475	41	112	can	can	AUX
ajbmeb-2475	41	113	be	be	AUX
ajbmeb-2475	41	114	additionally	additionally	ADV
ajbmeb-2475	41	115	studied	study	VERB
ajbmeb-2475	41	116	in	in	ADP
ajbmeb-2475	41	117	the	the	DET
ajbmeb-2475	41	118	public	public	ADJ
ajbmeb-2475	41	119	sector	sector	NOUN
ajbmeb-2475	41	120	,	,	PUNCT
ajbmeb-2475	41	121	such	such	ADJ
ajbmeb-2475	41	122	as	as	ADP
ajbmeb-2475	41	123	financial	financial	ADJ
ajbmeb-2475	41	124	management	management	NOUN
ajbmeb-2475	41	125	,	,	PUNCT
ajbmeb-2475	41	126	ethics	ethic	NOUN
ajbmeb-2475	41	127	of	of	ADP
ajbmeb-2475	41	128	officials	official	NOUN
ajbmeb-2475	41	129	and	and	CCONJ
ajbmeb-2475	41	130	leadership	leadership	NOUN
ajbmeb-2475	41	131	potential	potential	NOUN
ajbmeb-2475	41	132	;	;	PUNCT
ajbmeb-2475	41	133	–	–	PUNCT
ajbmeb-2475	41	134	information	information	NOUN
ajbmeb-2475	41	135	on	on	ADP
ajbmeb-2475	41	136	the	the	DET
ajbmeb-2475	41	137	results	result	NOUN
ajbmeb-2475	41	138	of	of	ADP
ajbmeb-2475	41	139	audits	audits	NOUN
ajbmeb-2475	41	140	is	be	AUX
ajbmeb-2475	41	141	considered	consider	VERB
ajbmeb-2475	41	142	important	important	ADJ
ajbmeb-2475	41	143	information	information	NOUN
ajbmeb-2475	41	144	that	that	PRON
ajbmeb-2475	41	145	serves	serve	VERB
ajbmeb-2475	41	146	as	as	ADP
ajbmeb-2475	41	147	a	a	DET
ajbmeb-2475	41	148	basis	basis	NOUN
ajbmeb-2475	41	149	for	for	ADP
ajbmeb-2475	41	150	decision	decision	NOUN
ajbmeb-2475	41	151	-	-	PUNCT
ajbmeb-2475	41	152	making	making	NOUN
ajbmeb-2475	41	153	in	in	ADP
ajbmeb-2475	41	154	the	the	DET
ajbmeb-2475	41	155	public	public	ADJ
ajbmeb-2475	41	156	sector	sector	NOUN
ajbmeb-2475	41	157	,	,	PUNCT
ajbmeb-2475	41	158	and	and	CCONJ
ajbmeb-2475	41	159	it	it	PRON
ajbmeb-2475	41	160	is	be	AUX
ajbmeb-2475	41	161	presented	present	VERB
ajbmeb-2475	41	162	based	base	VERB
ajbmeb-2475	41	163	on	on	ADP
ajbmeb-2475	41	164	appropriate	appropriate	ADJ
ajbmeb-2475	41	165	and	and	CCONJ
ajbmeb-2475	41	166	sufficient	sufficient	ADJ
ajbmeb-2475	41	167	audit	audit	NOUN
ajbmeb-2475	41	168	evidence	evidence	NOUN
ajbmeb-2475	41	169	;	;	PUNCT
ajbmeb-2475	41	170	–	–	PUNCT
ajbmeb-2475	41	171	compliance	compliance	NOUN
ajbmeb-2475	41	172	audit	audit	NOUN
ajbmeb-2475	41	173	is	be	AUX
ajbmeb-2475	41	174	aimed	aim	VERB
ajbmeb-2475	41	175	at	at	ADP
ajbmeb-2475	41	176	ensuring	ensure	VERB
ajbmeb-2475	41	177	reliability	reliability	NOUN
ajbmeb-2475	41	178	and	and	CCONJ
ajbmeb-2475	41	179	provides	provide	VERB
ajbmeb-2475	41	180	reasonable	reasonable	ADJ
ajbmeb-2475	41	181	or	or	CCONJ
ajbmeb-2475	41	182	limited	limited	ADJ
ajbmeb-2475	41	183	reliability	reliability	NOUN
ajbmeb-2475	41	184	in	in	ADP
ajbmeb-2475	41	185	relation	relation	NOUN
ajbmeb-2475	41	186	to	to	ADP
ajbmeb-2475	41	187	the	the	DET
ajbmeb-2475	41	188	information	information	NOUN
ajbmeb-2475	41	189	on	on	ADP
ajbmeb-2475	41	190	the	the	DET
ajbmeb-2475	41	191	audit	audit	NOUN
ajbmeb-2475	41	192	results	result	NOUN
ajbmeb-2475	41	193	.	.	PUNCT
ajbmeb-2475	42	1	in	in	ADP
ajbmeb-2475	42	2	recent	recent	ADJ
ajbmeb-2475	42	3	years	year	NOUN
ajbmeb-2475	42	4	,	,	PUNCT
ajbmeb-2475	42	5	a	a	DET
ajbmeb-2475	42	6	type	type	NOUN
ajbmeb-2475	42	7	of	of	ADP
ajbmeb-2475	42	8	control	control	NOUN
ajbmeb-2475	42	9	known	know	VERB
ajbmeb-2475	42	10	as	as	ADP
ajbmeb-2475	42	11	performance	performance	NOUN
ajbmeb-2475	42	12	control	control	NOUN
ajbmeb-2475	42	13	has	have	AUX
ajbmeb-2475	42	14	been	be	AUX
ajbmeb-2475	42	15	widely	widely	ADV
ajbmeb-2475	42	16	used	use	VERB
ajbmeb-2475	42	17	in	in	ADP
ajbmeb-2475	42	18	developed	develop	VERB
ajbmeb-2475	42	19	countries	country	NOUN
ajbmeb-2475	42	20	.	.	PUNCT
ajbmeb-2475	43	1	in	in	ADP
ajbmeb-2475	43	2	this	this	DET
ajbmeb-2475	43	3	case	case	NOUN
ajbmeb-2475	43	4	,	,	PUNCT
ajbmeb-2475	43	5	traditional	traditional	ADJ
ajbmeb-2475	43	6	control	control	NOUN
ajbmeb-2475	43	7	methods	method	NOUN
ajbmeb-2475	43	8	are	be	AUX
ajbmeb-2475	43	9	complemented	complement	VERB
ajbmeb-2475	43	10	by	by	ADP
ajbmeb-2475	43	11	new	new	ADJ
ajbmeb-2475	43	12	tools	tool	NOUN
ajbmeb-2475	43	13	such	such	ADJ
ajbmeb-2475	43	14	as	as	ADP
ajbmeb-2475	43	15	programmatic	programmatic	ADJ
ajbmeb-2475	43	16	assessment	assessment	NOUN
ajbmeb-2475	43	17	,	,	PUNCT
ajbmeb-2475	43	18	finalization	finalization	NOUN
ajbmeb-2475	43	19	,	,	PUNCT
ajbmeb-2475	43	20	compliance	compliance	NOUN
ajbmeb-2475	43	21	with	with	ADP
ajbmeb-2475	43	22	the	the	DET
ajbmeb-2475	43	23	state	state	NOUN
ajbmeb-2475	43	24	’s	’s	PART
ajbmeb-2475	43	25	socio	socio	NOUN
ajbmeb-2475	43	26	-	-	PUNCT
ajbmeb-2475	43	27	economic	economic	ADJ
ajbmeb-2475	43	28	policy	policy	NOUN
ajbmeb-2475	43	29	.	.	PUNCT
ajbmeb-2475	44	1	also	also	ADV
ajbmeb-2475	44	2	,	,	PUNCT
ajbmeb-2475	44	3	the	the	DET
ajbmeb-2475	44	4	effectiveness	effectiveness	NOUN
ajbmeb-2475	44	5	and	and	CCONJ
ajbmeb-2475	44	6	efficiency	efficiency	NOUN
ajbmeb-2475	44	7	of	of	ADP
ajbmeb-2475	44	8	expenses	expense	NOUN
ajbmeb-2475	44	9	,	,	PUNCT
ajbmeb-2475	44	10	subsidies	subsidy	NOUN
ajbmeb-2475	44	11	,	,	PUNCT
ajbmeb-2475	44	12	benefits	benefit	NOUN
ajbmeb-2475	44	13	and	and	CCONJ
ajbmeb-2475	44	14	preferences	preference	NOUN
ajbmeb-2475	44	15	in	in	ADP
ajbmeb-2475	44	16	the	the	DET
ajbmeb-2475	44	17	object	object	NOUN
ajbmeb-2475	44	18	of	of	ADP
ajbmeb-2475	44	19	control	control	NOUN
ajbmeb-2475	44	20	,	,	PUNCT
ajbmeb-2475	44	21	the	the	DET
ajbmeb-2475	44	22	economy	economy	NOUN
ajbmeb-2475	44	23	of	of	ADP
ajbmeb-2475	44	24	the	the	DET
ajbmeb-2475	44	25	use	use	NOUN
ajbmeb-2475	44	26	of	of	ADP
ajbmeb-2475	44	27	allocated	allocate	VERB
ajbmeb-2475	44	28	funds	fund	NOUN
ajbmeb-2475	44	29	,	,	PUNCT
ajbmeb-2475	44	30	the	the	DET
ajbmeb-2475	44	31	fulfillment	fulfillment	NOUN
ajbmeb-2475	44	32	of	of	ADP
ajbmeb-2475	44	33	the	the	DET
ajbmeb-2475	44	34	set	set	ADJ
ajbmeb-2475	44	35	target	target	NOUN
ajbmeb-2475	44	36	indicators	indicator	NOUN
ajbmeb-2475	44	37	,	,	PUNCT
ajbmeb-2475	44	38	the	the	DET
ajbmeb-2475	44	39	feasibility	feasibility	NOUN
ajbmeb-2475	44	40	and	and	CCONJ
ajbmeb-2475	44	41	effectiveness	effectiveness	NOUN
ajbmeb-2475	44	42	of	of	ADP
ajbmeb-2475	44	43	the	the	DET
ajbmeb-2475	44	44	projects	project	NOUN
ajbmeb-2475	44	45	implemented	implement	VERB
ajbmeb-2475	44	46	at	at	ADP
ajbmeb-2475	44	47	the	the	DET
ajbmeb-2475	44	48	expense	expense	NOUN
ajbmeb-2475	44	49	of	of	ADP
ajbmeb-2475	44	50	the	the	DET
ajbmeb-2475	44	51	consolidated	consolidated	ADJ
ajbmeb-2475	44	52	budget	budget	NOUN
ajbmeb-2475	44	53	and	and	CCONJ
ajbmeb-2475	44	54	attracted	attract	VERB
ajbmeb-2475	44	55	funds	fund	NOUN
ajbmeb-2475	44	56	,	,	PUNCT
ajbmeb-2475	44	57	as	as	ADV
ajbmeb-2475	44	58	well	well	ADV
ajbmeb-2475	44	59	as	as	ADP
ajbmeb-2475	44	60	the	the	DET
ajbmeb-2475	44	61	provision	provision	NOUN
ajbmeb-2475	44	62	of	of	ADP
ajbmeb-2475	44	63	funding	funding	NOUN
ajbmeb-2475	44	64	sources	source	NOUN
ajbmeb-2475	44	65	for	for	ADP
ajbmeb-2475	44	66	state	state	NOUN
ajbmeb-2475	44	67	and	and	CCONJ
ajbmeb-2475	44	68	regional	regional	ADJ
ajbmeb-2475	44	69	programs	program	NOUN
ajbmeb-2475	44	70	implementation	implementation	NOUN
ajbmeb-2475	44	71	of	of	ADP
ajbmeb-2475	44	72	performance	performance	NOUN
ajbmeb-2475	44	73	audit	audit	NOUN
ajbmeb-2475	44	74	,	,	PUNCT
ajbmeb-2475	44	75	which	which	PRON
ajbmeb-2475	44	76	involves	involve	VERB
ajbmeb-2475	44	77	evaluation	evaluation	NOUN
ajbmeb-2475	44	78	and	and	CCONJ
ajbmeb-2475	44	79	analysis	analysis	NOUN
ajbmeb-2475	44	80	,	,	PUNCT
ajbmeb-2475	44	81	was	be	AUX
ajbmeb-2475	44	82	determined	determine	VERB
ajbmeb-2475	44	83	.	.	PUNCT
ajbmeb-2475	45	1	table	table	NOUN
ajbmeb-2475	45	2	2	2	NUM
ajbmeb-2475	45	3	differences	difference	NOUN
ajbmeb-2475	45	4	between	between	ADP
ajbmeb-2475	45	5	performance	performance	NOUN
ajbmeb-2475	45	6	and	and	CCONJ
ajbmeb-2475	45	7	financial	financial	ADJ
ajbmeb-2475	45	8	/	/	SYM
ajbmeb-2475	45	9	compliance	compliance	NOUN
ajbmeb-2475	45	10	audits3	audits3	NOUN
ajbmeb-2475	45	11	3	3	NUM
ajbmeb-2475	45	12	compiled	compile	VERB
ajbmeb-2475	45	13	by	by	ADP
ajbmeb-2475	45	14	the	the	DET
ajbmeb-2475	45	15	author	author	NOUN
ajbmeb-2475	45	16	based	base	VERB
ajbmeb-2475	45	17	on	on	ADP
ajbmeb-2475	45	18	the	the	DET
ajbmeb-2475	45	19	data	datum	NOUN
ajbmeb-2475	45	20	.	.	PUNCT
ajbmeb-2475	46	1	mutual	mutual	ADJ
ajbmeb-2475	46	2	differences	difference	NOUN
ajbmeb-2475	46	3	of	of	ADP
ajbmeb-2475	46	4	audit	audit	NOUN
ajbmeb-2475	46	5	types	type	NOUN
ajbmeb-2475	46	6	(	(	PUNCT
ajbmeb-2475	46	7	performance	performance	NOUN
ajbmeb-2475	46	8	audit	audit	NOUN
ajbmeb-2475	46	9	,	,	PUNCT
ajbmeb-2475	46	10	financial	financial	ADJ
ajbmeb-2475	46	11	audit	audit	NOUN
ajbmeb-2475	46	12	and	and	CCONJ
ajbmeb-2475	46	13	compliance	compliance	NOUN
ajbmeb-2475	46	14	audit	audit	NOUN
ajbmeb-2475	46	15	)	)	PUNCT
ajbmeb-2475	47	1	1	1	NUM
ajbmeb-2475	47	2	.	.	PUNCT
ajbmeb-2475	47	3	differences	difference	NOUN
ajbmeb-2475	47	4	between	between	ADP
ajbmeb-2475	47	5	performance	performance	NOUN
ajbmeb-2475	47	6	and	and	CCONJ
ajbmeb-2475	47	7	financial	financial	ADJ
ajbmeb-2475	47	8	/	/	SYM
ajbmeb-2475	47	9	compliance	compliance	NOUN
ajbmeb-2475	47	10	audit	audit	NOUN
ajbmeb-2475	47	11	:	:	PUNCT
ajbmeb-2475	47	12	aspects	aspect	VERB
ajbmeb-2475	47	13	performance	performance	NOUN
ajbmeb-2475	47	14	audit	audit	NOUN
ajbmeb-2475	47	15	financial	financial	ADJ
ajbmeb-2475	47	16	and	and	CCONJ
ajbmeb-2475	47	17	compliance	compliance	NOUN
ajbmeb-2475	47	18	audit	audit	NOUN
ajbmeb-2475	47	19	(	(	PUNCT
ajbmeb-2475	47	20	if	if	SCONJ
ajbmeb-2475	47	21	transferred	transfer	VERB
ajbmeb-2475	47	22	together	together	ADV
ajbmeb-2475	47	23	)	)	PUNCT
ajbmeb-2475	47	24	purpose	purpose	NOUN
ajbmeb-2475	47	25	assessing	assess	VERB
ajbmeb-2475	47	26	the	the	DET
ajbmeb-2475	47	27	use	use	NOUN
ajbmeb-2475	47	28	of	of	ADP
ajbmeb-2475	47	29	funds	fund	NOUN
ajbmeb-2475	47	30	in	in	ADP
ajbmeb-2475	47	31	terms	term	NOUN
ajbmeb-2475	47	32	of	of	ADP
ajbmeb-2475	47	33	economy	economy	NOUN
ajbmeb-2475	47	34	,	,	PUNCT
ajbmeb-2475	47	35	efficiency	efficiency	NOUN
ajbmeb-2475	47	36	and	and	CCONJ
ajbmeb-2475	47	37	effectiveness	effectiveness	NOUN
ajbmeb-2475	47	38	.	.	PUNCT
ajbmeb-2475	48	1	assessing	assess	VERB
ajbmeb-2475	48	2	the	the	DET
ajbmeb-2475	48	3	legality	legality	NOUN
ajbmeb-2475	48	4	of	of	ADP
ajbmeb-2475	48	5	financial	financial	ADJ
ajbmeb-2475	48	6	transactions	transaction	NOUN
ajbmeb-2475	48	7	and	and	CCONJ
ajbmeb-2475	48	8	the	the	DET
ajbmeb-2475	48	9	reliability	reliability	NOUN
ajbmeb-2475	48	10	of	of	ADP
ajbmeb-2475	48	11	financial	financial	ADJ
ajbmeb-2475	48	12	statements	statement	NOUN
ajbmeb-2475	48	13	.	.	PUNCT
ajbmeb-2475	49	1	center	center	NOUN
ajbmeb-2475	49	2	of	of	ADP
ajbmeb-2475	49	3	attention	attention	NOUN
ajbmeb-2475	49	4	sectoral	sectoral	ADJ
ajbmeb-2475	49	5	policies	policy	NOUN
ajbmeb-2475	49	6	,	,	PUNCT
ajbmeb-2475	49	7	programs	program	NOUN
ajbmeb-2475	49	8	,	,	PUNCT
ajbmeb-2475	49	9	organizations	organization	NOUN
ajbmeb-2475	49	10	,	,	PUNCT
ajbmeb-2475	49	11	activities	activity	NOUN
ajbmeb-2475	49	12	and	and	CCONJ
ajbmeb-2475	49	13	management	management	NOUN
ajbmeb-2475	49	14	systems	system	NOUN
ajbmeb-2475	49	15	.	.	PUNCT
ajbmeb-2475	50	1	basic	basic	ADJ
ajbmeb-2475	50	2	procedures	procedure	NOUN
ajbmeb-2475	50	3	for	for	ADP
ajbmeb-2475	50	4	financial	financial	ADJ
ajbmeb-2475	50	5	transactions	transaction	NOUN
ajbmeb-2475	50	6	,	,	PUNCT
ajbmeb-2475	50	7	accounting	accounting	NOUN
ajbmeb-2475	50	8	and	and	CCONJ
ajbmeb-2475	50	9	reporting	reporting	NOUN
ajbmeb-2475	50	10	and	and	CCONJ
ajbmeb-2475	50	11	control	control	NOUN
ajbmeb-2475	50	12	.	.	PUNCT
ajbmeb-2475	51	1	academic	academic	ADJ
ajbmeb-2475	51	2	background	background	NOUN
ajbmeb-2475	51	3	economics	economic	NOUN
ajbmeb-2475	51	4	,	,	PUNCT
ajbmeb-2475	51	5	political	political	ADJ
ajbmeb-2475	51	6	science	science	NOUN
ajbmeb-2475	51	7	,	,	PUNCT
ajbmeb-2475	51	8	sociology	sociology	NOUN
ajbmeb-2475	51	9	,	,	PUNCT
ajbmeb-2475	51	10	etc	etc	X
ajbmeb-2475	51	11	.	.	X
ajbmeb-2475	51	12	accounting	accounting	NOUN
ajbmeb-2475	51	13	and	and	CCONJ
ajbmeb-2475	51	14	law	law	NOUN
ajbmeb-2475	51	15	.	.	PUNCT
ajbmeb-2475	52	1	methods	method	NOUN
ajbmeb-2475	52	2	varies	vary	VERB
ajbmeb-2475	52	3	by	by	ADP
ajbmeb-2475	52	4	audit	audit	NOUN
ajbmeb-2475	52	5	.	.	PUNCT
ajbmeb-2475	53	1	standardized	standardized	ADJ
ajbmeb-2475	53	2	form	form	NOUN
ajbmeb-2475	53	3	.	.	PUNCT
ajbmeb-2475	54	1	audit	audit	NOUN
ajbmeb-2475	54	2	criteria	criterion	NOUN
ajbmeb-2475	54	3	open	open	ADJ
ajbmeb-2475	54	4	to	to	ADP
ajbmeb-2475	54	5	professional	professional	ADJ
ajbmeb-2475	54	6	judgment	judgment	NOUN
ajbmeb-2475	54	7	.	.	PUNCT
ajbmeb-2475	55	1	specific	specific	ADJ
ajbmeb-2475	55	2	criteria	criterion	NOUN
ajbmeb-2475	55	3	for	for	ADP
ajbmeb-2475	55	4	each	each	DET
ajbmeb-2475	55	5	audit	audit	NOUN
ajbmeb-2475	55	6	.	.	PUNCT
ajbmeb-2475	56	1	not	not	PART
ajbmeb-2475	56	2	much	much	ADV
ajbmeb-2475	56	3	is	be	AUX
ajbmeb-2475	56	4	open	open	ADJ
ajbmeb-2475	56	5	to	to	ADP
ajbmeb-2475	56	6	professional	professional	ADJ
ajbmeb-2475	56	7	judgment	judgment	NOUN
ajbmeb-2475	56	8	.	.	PUNCT
ajbmeb-2475	57	1	standardized	standardized	ADJ
ajbmeb-2475	57	2	criteria	criterion	NOUN
ajbmeb-2475	57	3	for	for	ADP
ajbmeb-2475	57	4	all	all	DET
ajbmeb-2475	57	5	audits	audit	NOUN
ajbmeb-2475	57	6	established	establish	VERB
ajbmeb-2475	57	7	by	by	ADP
ajbmeb-2475	57	8	legislation	legislation	NOUN
ajbmeb-2475	57	9	and	and	CCONJ
ajbmeb-2475	57	10	regulations	regulation	NOUN
ajbmeb-2475	57	11	.	.	PUNCT
ajbmeb-2475	58	1	reports	report	VERB
ajbmeb-2475	58	2	a	a	DET
ajbmeb-2475	58	3	one	one	NUM
ajbmeb-2475	58	4	-	-	PUNCT
ajbmeb-2475	58	5	time	time	NOUN
ajbmeb-2475	58	6	special	special	ADJ
ajbmeb-2475	58	7	report	report	NOUN
ajbmeb-2475	58	8	.	.	PUNCT
ajbmeb-2475	59	1	change	change	NOUN
ajbmeb-2475	59	2	in	in	ADP
ajbmeb-2475	59	3	system	system	NOUN
ajbmeb-2475	59	4	and	and	CCONJ
ajbmeb-2475	59	5	content	content	NOUN
ajbmeb-2475	59	6	.	.	PUNCT
ajbmeb-2475	60	1	annual	annual	ADJ
ajbmeb-2475	60	2	report	report	NOUN
ajbmeb-2475	60	3	.	.	PUNCT
ajbmeb-2475	61	1	more	more	ADV
ajbmeb-2475	61	2	or	or	CCONJ
ajbmeb-2475	61	3	less	less	ADV
ajbmeb-2475	61	4	standardized	standardized	ADJ
ajbmeb-2475	61	5	.	.	PUNCT
ajbmeb-2475	62	1	american	american	ADJ
ajbmeb-2475	62	2	journal	journal	PROPN
ajbmeb-2475	62	3	of	of	ADP
ajbmeb-2475	62	4	business	business	NOUN
ajbmeb-2475	62	5	management	management	NOUN
ajbmeb-2475	62	6	,	,	PUNCT
ajbmeb-2475	62	7	economics	economic	NOUN
ajbmeb-2475	62	8	and	and	CCONJ
ajbmeb-2475	62	9	banking	banking	NOUN
ajbmeb-2475	62	10	volume	volume	NOUN
ajbmeb-2475	62	11	30	30	NUM
ajbmeb-2475	62	12	november	november	PROPN
ajbmeb-2475	62	13	2024	2024	NUM
ajbmeb-2475	62	14	p	p	NOUN
ajbmeb-2475	62	15	a	a	DET
ajbmeb-2475	62	16	g	g	NOUN
ajbmeb-2475	62	17	e	e	NOUN
ajbmeb-2475	62	18	|	|	ADV
ajbmeb-2475	62	19	61	61	NUM
ajbmeb-2475	62	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2475	62	21	in	in	ADP
ajbmeb-2475	62	22	this	this	DET
ajbmeb-2475	62	23	figure	figure	NOUN
ajbmeb-2475	62	24	given	give	VERB
ajbmeb-2475	62	25	,	,	PUNCT
ajbmeb-2475	62	26	the	the	DET
ajbmeb-2475	62	27	differences	difference	NOUN
ajbmeb-2475	62	28	of	of	ADP
ajbmeb-2475	62	29	performance	performance	NOUN
ajbmeb-2475	62	30	audit	audit	NOUN
ajbmeb-2475	62	31	between	between	ADP
ajbmeb-2475	62	32	financial	financial	ADJ
ajbmeb-2475	62	33	and	and	CCONJ
ajbmeb-2475	62	34	compliance	compliance	NOUN
ajbmeb-2475	62	35	audit	audit	NOUN
ajbmeb-2475	62	36	are	be	AUX
ajbmeb-2475	62	37	analyzed	analyze	VERB
ajbmeb-2475	62	38	in	in	ADP
ajbmeb-2475	62	39	6	6	NUM
ajbmeb-2475	62	40	areas	area	NOUN
ajbmeb-2475	62	41	.	.	PUNCT
ajbmeb-2475	63	1	the	the	DET
ajbmeb-2475	63	2	purpose	purpose	NOUN
ajbmeb-2475	63	3	of	of	ADP
ajbmeb-2475	63	4	the	the	DET
ajbmeb-2475	63	5	efficiency	efficiency	NOUN
ajbmeb-2475	63	6	audit	audit	NOUN
ajbmeb-2475	63	7	is	be	AUX
ajbmeb-2475	63	8	to	to	PART
ajbmeb-2475	63	9	conduct	conduct	VERB
ajbmeb-2475	63	10	an	an	DET
ajbmeb-2475	63	11	independent	independent	ADJ
ajbmeb-2475	63	12	,	,	PUNCT
ajbmeb-2475	63	13	impartial	impartial	ADJ
ajbmeb-2475	63	14	and	and	CCONJ
ajbmeb-2475	63	15	reliable	reliable	ADJ
ajbmeb-2475	63	16	audit	audit	NOUN
ajbmeb-2475	63	17	of	of	ADP
ajbmeb-2475	63	18	the	the	DET
ajbmeb-2475	63	19	activities	activity	NOUN
ajbmeb-2475	63	20	,	,	PUNCT
ajbmeb-2475	63	21	functions	function	NOUN
ajbmeb-2475	63	22	,	,	PUNCT
ajbmeb-2475	63	23	systems	system	NOUN
ajbmeb-2475	63	24	,	,	PUNCT
ajbmeb-2475	63	25	state	state	NOUN
ajbmeb-2475	63	26	and	and	CCONJ
ajbmeb-2475	63	27	regional	regional	ADJ
ajbmeb-2475	63	28	programs	program	NOUN
ajbmeb-2475	63	29	of	of	ADP
ajbmeb-2475	63	30	ministries	ministry	NOUN
ajbmeb-2475	63	31	and	and	CCONJ
ajbmeb-2475	63	32	agencies	agency	NOUN
ajbmeb-2475	63	33	using	use	VERB
ajbmeb-2475	63	34	state	state	NOUN
ajbmeb-2475	63	35	financial	financial	ADJ
ajbmeb-2475	63	36	resources	resource	NOUN
ajbmeb-2475	63	37	to	to	PART
ajbmeb-2475	63	38	achieve	achieve	VERB
ajbmeb-2475	63	39	direct	direct	ADJ
ajbmeb-2475	63	40	or	or	CCONJ
ajbmeb-2475	63	41	final	final	ADJ
ajbmeb-2475	63	42	results	result	NOUN
ajbmeb-2475	63	43	,	,	PUNCT
ajbmeb-2475	63	44	local	local	ADJ
ajbmeb-2475	63	45	government	government	NOUN
ajbmeb-2475	63	46	bodies	body	NOUN
ajbmeb-2475	63	47	and	and	CCONJ
ajbmeb-2475	63	48	organizations	organization	NOUN
ajbmeb-2475	63	49	,	,	PUNCT
ajbmeb-2475	63	50	and	and	CCONJ
ajbmeb-2475	63	51	is	be	AUX
ajbmeb-2475	63	52	to	to	PART
ajbmeb-2475	63	53	determine	determine	VERB
ajbmeb-2475	63	54	the	the	DET
ajbmeb-2475	63	55	possibilities	possibility	NOUN
ajbmeb-2475	63	56	of	of	ADP
ajbmeb-2475	63	57	their	their	PRON
ajbmeb-2475	63	58	improvement	improvement	NOUN
ajbmeb-2475	63	59	.	.	PUNCT
ajbmeb-2475	64	1	in	in	ADP
ajbmeb-2475	64	2	this	this	DET
ajbmeb-2475	64	3	type	type	NOUN
ajbmeb-2475	64	4	of	of	ADP
ajbmeb-2475	64	5	audit	audit	NOUN
ajbmeb-2475	64	6	:	:	PUNCT
ajbmeb-2475	64	7	performance	performance	NOUN
ajbmeb-2475	64	8	indicators	indicator	NOUN
ajbmeb-2475	64	9	standards	standard	NOUN
ajbmeb-2475	64	10	and	and	CCONJ
ajbmeb-2475	64	11	indicators	indicator	NOUN
ajbmeb-2475	64	12	that	that	PRON
ajbmeb-2475	64	13	can	can	AUX
ajbmeb-2475	64	14	be	be	AUX
ajbmeb-2475	64	15	accepted	accept	VERB
ajbmeb-2475	64	16	based	base	VERB
ajbmeb-2475	64	17	on	on	ADP
ajbmeb-2475	64	18	samples	sample	NOUN
ajbmeb-2475	64	19	(	(	PUNCT
ajbmeb-2475	64	20	templates	template	NOUN
ajbmeb-2475	64	21	)	)	PUNCT
ajbmeb-2475	64	22	or	or	CCONJ
ajbmeb-2475	64	23	practical	practical	ADJ
ajbmeb-2475	64	24	experience	experience	NOUN
ajbmeb-2475	64	25	,	,	PUNCT
ajbmeb-2475	64	26	which	which	PRON
ajbmeb-2475	64	27	are	be	AUX
ajbmeb-2475	64	28	based	base	VERB
ajbmeb-2475	64	29	on	on	ADP
ajbmeb-2475	64	30	the	the	DET
ajbmeb-2475	64	31	evaluation	evaluation	NOUN
ajbmeb-2475	64	32	of	of	ADP
ajbmeb-2475	64	33	performance	performance	NOUN
ajbmeb-2475	64	34	in	in	ADP
ajbmeb-2475	64	35	the	the	DET
ajbmeb-2475	64	36	direction	direction	NOUN
ajbmeb-2475	64	37	of	of	ADP
ajbmeb-2475	64	38	the	the	DET
ajbmeb-2475	64	39	performance	performance	NOUN
ajbmeb-2475	64	40	audit	audit	NOUN
ajbmeb-2475	64	41	;	;	PUNCT
ajbmeb-2475	64	42	quantitative	quantitative	ADJ
ajbmeb-2475	64	43	indicators	indicator	NOUN
ajbmeb-2475	64	44	of	of	ADP
ajbmeb-2475	64	45	efficiency	efficiency	NOUN
ajbmeb-2475	64	46	indicators	indicator	NOUN
ajbmeb-2475	64	47	measured	measure	VERB
ajbmeb-2475	64	48	with	with	ADP
ajbmeb-2475	64	49	specific	specific	ADJ
ajbmeb-2475	64	50	numbers	number	NOUN
ajbmeb-2475	64	51	that	that	PRON
ajbmeb-2475	64	52	allow	allow	VERB
ajbmeb-2475	64	53	to	to	PART
ajbmeb-2475	64	54	assess	assess	VERB
ajbmeb-2475	64	55	whether	whether	SCONJ
ajbmeb-2475	64	56	the	the	DET
ajbmeb-2475	64	57	results	result	NOUN
ajbmeb-2475	64	58	have	have	AUX
ajbmeb-2475	64	59	been	be	AUX
ajbmeb-2475	64	60	achieved	achieve	VERB
ajbmeb-2475	64	61	;	;	PUNCT
ajbmeb-2475	64	62	quality	quality	NOUN
ajbmeb-2475	64	63	indicators	indicator	NOUN
ajbmeb-2475	64	64	of	of	ADP
ajbmeb-2475	64	65	efficiency	efficiency	NOUN
ajbmeb-2475	64	66	indicators	indicator	NOUN
ajbmeb-2475	64	67	reflecting	reflect	VERB
ajbmeb-2475	64	68	planned	planned	ADJ
ajbmeb-2475	64	69	activities	activity	NOUN
ajbmeb-2475	64	70	based	base	VERB
ajbmeb-2475	64	71	on	on	ADP
ajbmeb-2475	64	72	effective	effective	ADJ
ajbmeb-2475	64	73	and	and	CCONJ
ajbmeb-2475	64	74	costeffective	costeffective	ADJ
ajbmeb-2475	64	75	results	result	NOUN
ajbmeb-2475	64	76	within	within	ADP
ajbmeb-2475	64	77	specified	specified	ADJ
ajbmeb-2475	64	78	periods	period	NOUN
ajbmeb-2475	64	79	;	;	PUNCT
ajbmeb-2475	64	80	professional	professional	ADJ
ajbmeb-2475	64	81	opinion	opinion	NOUN
ajbmeb-2475	64	82	opinion	opinion	NOUN
ajbmeb-2475	64	83	formation	formation	NOUN
ajbmeb-2475	64	84	of	of	ADP
ajbmeb-2475	64	85	a	a	DET
ajbmeb-2475	64	86	point	point	NOUN
ajbmeb-2475	64	87	of	of	ADP
ajbmeb-2475	64	88	view	view	NOUN
ajbmeb-2475	64	89	based	base	VERB
ajbmeb-2475	64	90	on	on	ADP
ajbmeb-2475	64	91	knowledge	knowledge	NOUN
ajbmeb-2475	64	92	,	,	PUNCT
ajbmeb-2475	64	93	professional	professional	ADJ
ajbmeb-2475	64	94	qualifications	qualification	NOUN
ajbmeb-2475	64	95	and	and	CCONJ
ajbmeb-2475	64	96	experience	experience	NOUN
ajbmeb-2475	64	97	by	by	ADP
ajbmeb-2475	64	98	the	the	DET
ajbmeb-2475	64	99	supervisory	supervisory	ADJ
ajbmeb-2475	64	100	employee	employee	NOUN
ajbmeb-2475	64	101	in	in	ADP
ajbmeb-2475	64	102	cases	case	NOUN
ajbmeb-2475	64	103	of	of	ADP
ajbmeb-2475	64	104	uncertainties	uncertainty	NOUN
ajbmeb-2475	64	105	and	and	CCONJ
ajbmeb-2475	64	106	abstract	abstract	ADJ
ajbmeb-2475	64	107	situations	situation	NOUN
ajbmeb-2475	64	108	regarding	regard	VERB
ajbmeb-2475	64	109	the	the	DET
ajbmeb-2475	64	110	issues	issue	NOUN
ajbmeb-2475	64	111	studied	study	VERB
ajbmeb-2475	64	112	in	in	ADP
ajbmeb-2475	64	113	the	the	DET
ajbmeb-2475	64	114	object	object	NOUN
ajbmeb-2475	64	115	of	of	ADP
ajbmeb-2475	64	116	supervision	supervision	NOUN
ajbmeb-2475	64	117	;	;	PUNCT
ajbmeb-2475	64	118	audit	audit	NOUN
ajbmeb-2475	64	119	evidence	evidence	NOUN
ajbmeb-2475	64	120	evidence	evidence	NOUN
ajbmeb-2475	64	121	documents	document	NOUN
ajbmeb-2475	64	122	and	and	CCONJ
ajbmeb-2475	64	123	information	information	NOUN
ajbmeb-2475	64	124	related	relate	VERB
ajbmeb-2475	64	125	to	to	ADP
ajbmeb-2475	64	126	the	the	DET
ajbmeb-2475	64	127	object	object	NOUN
ajbmeb-2475	64	128	of	of	ADP
ajbmeb-2475	64	129	control	control	NOUN
ajbmeb-2475	64	130	obtained	obtain	VERB
ajbmeb-2475	64	131	from	from	ADP
ajbmeb-2475	64	132	all	all	DET
ajbmeb-2475	64	133	sources	source	NOUN
ajbmeb-2475	64	134	;	;	PUNCT
ajbmeb-2475	64	135	professional	professional	ADJ
ajbmeb-2475	64	136	skepticism	skepticism	NOUN
ajbmeb-2475	64	137	critical	critical	ADJ
ajbmeb-2475	64	138	assessment	assessment	NOUN
ajbmeb-2475	64	139	of	of	ADP
ajbmeb-2475	64	140	audit	audit	NOUN
ajbmeb-2475	64	141	evidence	evidence	NOUN
ajbmeb-2475	64	142	,	,	PUNCT
ajbmeb-2475	64	143	including	include	VERB
ajbmeb-2475	64	144	documents	document	NOUN
ajbmeb-2475	64	145	and	and	CCONJ
ajbmeb-2475	64	146	information	information	NOUN
ajbmeb-2475	64	147	supporting	support	VERB
ajbmeb-2475	64	148	audit	audit	NOUN
ajbmeb-2475	64	149	evidence	evidence	NOUN
ajbmeb-2475	64	150	;	;	PUNCT
ajbmeb-2475	64	151	users	user	NOUN
ajbmeb-2475	64	152	of	of	ADP
ajbmeb-2475	64	153	audit	audit	NOUN
ajbmeb-2475	64	154	results	result	VERB
ajbmeb-2475	64	155	bodies	body	NOUN
ajbmeb-2475	64	156	and	and	CCONJ
ajbmeb-2475	64	157	the	the	DET
ajbmeb-2475	64	158	general	general	ADJ
ajbmeb-2475	64	159	public	public	NOUN
ajbmeb-2475	64	160	to	to	PART
ajbmeb-2475	64	161	which	which	PRON
ajbmeb-2475	64	162	documents	document	NOUN
ajbmeb-2475	64	163	,	,	PUNCT
ajbmeb-2475	64	164	references	reference	NOUN
ajbmeb-2475	64	165	,	,	PUNCT
ajbmeb-2475	64	166	conclusions	conclusion	NOUN
ajbmeb-2475	64	167	and	and	CCONJ
ajbmeb-2475	64	168	reports	report	NOUN
ajbmeb-2475	64	169	are	be	AUX
ajbmeb-2475	64	170	presented	present	VERB
ajbmeb-2475	64	171	regarding	regard	VERB
ajbmeb-2475	64	172	audit	audit	NOUN
ajbmeb-2475	64	173	results	result	NOUN
ajbmeb-2475	64	174	are	be	AUX
ajbmeb-2475	64	175	used	use	VERB
ajbmeb-2475	64	176	.	.	PUNCT
ajbmeb-2475	65	1	as	as	SCONJ
ajbmeb-2475	65	2	the	the	DET
ajbmeb-2475	65	3	principles	principle	NOUN
ajbmeb-2475	65	4	used	use	VERB
ajbmeb-2475	65	5	in	in	ADP
ajbmeb-2475	65	6	the	the	DET
ajbmeb-2475	65	7	performance	performance	NOUN
ajbmeb-2475	65	8	audit	audit	NOUN
ajbmeb-2475	65	9	:	:	PUNCT
ajbmeb-2475	65	10	a	a	X
ajbmeb-2475	65	11	)	)	PUNCT
ajbmeb-2475	65	12	the	the	DET
ajbmeb-2475	65	13	principle	principle	NOUN
ajbmeb-2475	65	14	of	of	ADP
ajbmeb-2475	65	15	economy	economy	NOUN
ajbmeb-2475	65	16	means	mean	VERB
ajbmeb-2475	65	17	minimizing	minimize	VERB
ajbmeb-2475	65	18	the	the	DET
ajbmeb-2475	65	19	consumption	consumption	NOUN
ajbmeb-2475	65	20	of	of	ADP
ajbmeb-2475	65	21	resources	resource	NOUN
ajbmeb-2475	65	22	.	.	PUNCT
ajbmeb-2475	66	1	the	the	DET
ajbmeb-2475	66	2	used	use	VERB
ajbmeb-2475	66	3	resources	resource	NOUN
ajbmeb-2475	66	4	must	must	AUX
ajbmeb-2475	66	5	be	be	AUX
ajbmeb-2475	66	6	delivered	deliver	VERB
ajbmeb-2475	66	7	on	on	ADP
ajbmeb-2475	66	8	time	time	NOUN
ajbmeb-2475	66	9	,	,	PUNCT
ajbmeb-2475	66	10	in	in	ADP
ajbmeb-2475	66	11	the	the	DET
ajbmeb-2475	66	12	required	required	ADJ
ajbmeb-2475	66	13	volume	volume	NOUN
ajbmeb-2475	66	14	,	,	PUNCT
ajbmeb-2475	66	15	in	in	ADP
ajbmeb-2475	66	16	good	good	ADJ
ajbmeb-2475	66	17	condition	condition	NOUN
ajbmeb-2475	66	18	and	and	CCONJ
ajbmeb-2475	66	19	at	at	ADP
ajbmeb-2475	66	20	the	the	DET
ajbmeb-2475	66	21	most	most	ADV
ajbmeb-2475	66	22	favorable	favorable	ADJ
ajbmeb-2475	66	23	price	price	NOUN
ajbmeb-2475	66	24	;	;	PUNCT
ajbmeb-2475	66	25	b	b	X
ajbmeb-2475	66	26	)	)	PUNCT
ajbmeb-2475	66	27	the	the	DET
ajbmeb-2475	66	28	principle	principle	NOUN
ajbmeb-2475	66	29	of	of	ADP
ajbmeb-2475	66	30	efficiency	efficiency	NOUN
ajbmeb-2475	66	31	implies	imply	VERB
ajbmeb-2475	66	32	maximum	maximum	ADJ
ajbmeb-2475	66	33	benefit	benefit	NOUN
ajbmeb-2475	66	34	from	from	ADP
ajbmeb-2475	66	35	the	the	DET
ajbmeb-2475	66	36	spent	spend	VERB
ajbmeb-2475	66	37	resources	resource	NOUN
ajbmeb-2475	66	38	based	base	VERB
ajbmeb-2475	66	39	on	on	ADP
ajbmeb-2475	66	40	the	the	DET
ajbmeb-2475	66	41	principle	principle	NOUN
ajbmeb-2475	66	42	of	of	ADP
ajbmeb-2475	66	43	economy	economy	NOUN
ajbmeb-2475	66	44	.	.	PUNCT
ajbmeb-2475	67	1	this	this	DET
ajbmeb-2475	67	2	principle	principle	NOUN
ajbmeb-2475	67	3	refers	refer	VERB
ajbmeb-2475	67	4	to	to	ADP
ajbmeb-2475	67	5	the	the	DET
ajbmeb-2475	67	6	interdependence	interdependence	NOUN
ajbmeb-2475	67	7	of	of	ADP
ajbmeb-2475	67	8	the	the	DET
ajbmeb-2475	67	9	resources	resource	NOUN
ajbmeb-2475	67	10	used	use	VERB
ajbmeb-2475	67	11	and	and	CCONJ
ajbmeb-2475	67	12	the	the	DET
ajbmeb-2475	67	13	results	result	NOUN
ajbmeb-2475	67	14	achieved	achieve	VERB
ajbmeb-2475	67	15	;	;	PUNCT
ajbmeb-2475	67	16	c	c	X
ajbmeb-2475	67	17	)	)	PUNCT
ajbmeb-2475	67	18	the	the	DET
ajbmeb-2475	67	19	principle	principle	NOUN
ajbmeb-2475	67	20	of	of	ADP
ajbmeb-2475	67	21	effectiveness	effectiveness	NOUN
ajbmeb-2475	67	22	means	mean	VERB
ajbmeb-2475	67	23	that	that	SCONJ
ajbmeb-2475	67	24	the	the	DET
ajbmeb-2475	67	25	set	set	NOUN
ajbmeb-2475	67	26	goals	goal	NOUN
ajbmeb-2475	67	27	and	and	CCONJ
ajbmeb-2475	67	28	intended	intend	VERB
ajbmeb-2475	67	29	results	result	NOUN
ajbmeb-2475	67	30	are	be	AUX
ajbmeb-2475	67	31	achieved	achieve	VERB
ajbmeb-2475	67	32	through	through	ADP
ajbmeb-2475	67	33	the	the	DET
ajbmeb-2475	67	34	maximum	maximum	ADJ
ajbmeb-2475	67	35	effective	effective	ADJ
ajbmeb-2475	67	36	use	use	NOUN
ajbmeb-2475	67	37	of	of	ADP
ajbmeb-2475	67	38	the	the	DET
ajbmeb-2475	67	39	resources	resource	NOUN
ajbmeb-2475	67	40	spent	spend	VERB
ajbmeb-2475	67	41	on	on	ADP
ajbmeb-2475	67	42	the	the	DET
ajbmeb-2475	67	43	basis	basis	NOUN
ajbmeb-2475	67	44	of	of	ADP
ajbmeb-2475	67	45	the	the	DET
ajbmeb-2475	67	46	principle	principle	NOUN
ajbmeb-2475	67	47	of	of	ADP
ajbmeb-2475	67	48	economy	economy	NOUN
ajbmeb-2475	67	49	.	.	PUNCT
ajbmeb-2475	68	1	the	the	DET
ajbmeb-2475	68	2	audit	audit	NOUN
ajbmeb-2475	68	3	is	be	AUX
ajbmeb-2475	68	4	organized	organize	VERB
ajbmeb-2475	68	5	on	on	ADP
ajbmeb-2475	68	6	the	the	DET
ajbmeb-2475	68	7	basis	basis	NOUN
ajbmeb-2475	68	8	of	of	ADP
ajbmeb-2475	68	9	independence	independence	NOUN
ajbmeb-2475	68	10	in	in	ADP
ajbmeb-2475	68	11	the	the	DET
ajbmeb-2475	68	12	object	object	NOUN
ajbmeb-2475	68	13	of	of	ADP
ajbmeb-2475	68	14	control	control	NOUN
ajbmeb-2475	68	15	,	,	PUNCT
ajbmeb-2475	68	16	and	and	CCONJ
ajbmeb-2475	68	17	is	be	AUX
ajbmeb-2475	68	18	focused	focus	VERB
ajbmeb-2475	68	19	on	on	ADP
ajbmeb-2475	68	20	determining	determine	VERB
ajbmeb-2475	68	21	the	the	DET
ajbmeb-2475	68	22	possibilities	possibility	NOUN
ajbmeb-2475	68	23	of	of	ADP
ajbmeb-2475	68	24	increasing	increase	VERB
ajbmeb-2475	68	25	economy	economy	NOUN
ajbmeb-2475	68	26	,	,	PUNCT
ajbmeb-2475	68	27	efficiency	efficiency	NOUN
ajbmeb-2475	68	28	and	and	CCONJ
ajbmeb-2475	68	29	effectiveness	effectiveness	NOUN
ajbmeb-2475	68	30	,	,	PUNCT
ajbmeb-2475	68	31	effective	effective	ADJ
ajbmeb-2475	68	32	management	management	NOUN
ajbmeb-2475	68	33	,	,	PUNCT
ajbmeb-2475	68	34	accountability	accountability	NOUN
ajbmeb-2475	68	35	and	and	CCONJ
ajbmeb-2475	68	36	transparency	transparency	NOUN
ajbmeb-2475	68	37	,	,	PUNCT
ajbmeb-2475	68	38	as	as	ADV
ajbmeb-2475	68	39	well	well	ADV
ajbmeb-2475	68	40	as	as	ADP
ajbmeb-2475	68	41	improving	improve	VERB
ajbmeb-2475	68	42	the	the	DET
ajbmeb-2475	68	43	activities	activity	NOUN
ajbmeb-2475	68	44	of	of	ADP
ajbmeb-2475	68	45	the	the	DET
ajbmeb-2475	68	46	studied	study	VERB
ajbmeb-2475	68	47	directions	direction	NOUN
ajbmeb-2475	68	48	and	and	CCONJ
ajbmeb-2475	68	49	areas	area	NOUN
ajbmeb-2475	68	50	.	.	PUNCT
ajbmeb-2475	69	1	there	there	PRON
ajbmeb-2475	69	2	are	be	VERB
ajbmeb-2475	69	3	also	also	ADV
ajbmeb-2475	69	4	specific	specific	ADJ
ajbmeb-2475	69	5	types	type	NOUN
ajbmeb-2475	69	6	of	of	ADP
ajbmeb-2475	69	7	audit	audit	NOUN
ajbmeb-2475	69	8	in	in	ADP
ajbmeb-2475	69	9	developed	develop	VERB
ajbmeb-2475	69	10	countries	country	NOUN
ajbmeb-2475	69	11	.	.	PUNCT
ajbmeb-2475	70	1	for	for	ADP
ajbmeb-2475	70	2	example	example	NOUN
ajbmeb-2475	70	3	,	,	PUNCT
ajbmeb-2475	70	4	the	the	DET
ajbmeb-2475	70	5	state	state	NOUN
ajbmeb-2475	70	6	audit	audit	NOUN
ajbmeb-2475	70	7	of	of	ADP
ajbmeb-2475	70	8	the	the	DET
ajbmeb-2475	70	9	people	people	NOUN
ajbmeb-2475	70	10	’s	’s	PART
ajbmeb-2475	70	11	republic	republic	PROPN
ajbmeb-2475	70	12	of	of	ADP
ajbmeb-2475	70	13	china	china	PROPN
ajbmeb-2475	70	14	is	be	AUX
ajbmeb-2475	70	15	considered	consider	VERB
ajbmeb-2475	70	16	not	not	PART
ajbmeb-2475	70	17	only	only	ADV
ajbmeb-2475	70	18	as	as	ADP
ajbmeb-2475	70	19	a	a	DET
ajbmeb-2475	70	20	“	"	PUNCT
ajbmeb-2475	70	21	job	job	NOUN
ajbmeb-2475	70	22	”	"	PUNCT
ajbmeb-2475	70	23	,	,	PUNCT
ajbmeb-2475	70	24	but	but	CCONJ
ajbmeb-2475	70	25	it	it	PRON
ajbmeb-2475	70	26	is	be	AUX
ajbmeb-2475	70	27	scientifically	scientifically	ADV
ajbmeb-2475	70	28	approached	approach	VERB
ajbmeb-2475	70	29	and	and	CCONJ
ajbmeb-2475	70	30	developed	develop	VERB
ajbmeb-2475	70	31	.	.	PUNCT
ajbmeb-2475	71	1	scientific	scientific	ADJ
ajbmeb-2475	71	2	institutions	institution	NOUN
ajbmeb-2475	71	3	and	and	CCONJ
ajbmeb-2475	71	4	universities	university	NOUN
ajbmeb-2475	71	5	also	also	ADV
ajbmeb-2475	71	6	operate	operate	VERB
ajbmeb-2475	71	7	under	under	ADP
ajbmeb-2475	71	8	the	the	DET
ajbmeb-2475	71	9	national	national	ADJ
ajbmeb-2475	71	10	audit	audit	NOUN
ajbmeb-2475	71	11	office	office	NOUN
ajbmeb-2475	71	12	of	of	ADP
ajbmeb-2475	71	13	the	the	DET
ajbmeb-2475	71	14	people	people	NOUN
ajbmeb-2475	71	15	’s	’s	PART
ajbmeb-2475	71	16	republic	republic	NOUN
ajbmeb-2475	71	17	of	of	ADP
ajbmeb-2475	71	18	china	china	PROPN
ajbmeb-2475	71	19	.	.	PUNCT
ajbmeb-2475	72	1	there	there	PRON
ajbmeb-2475	72	2	are	be	VERB
ajbmeb-2475	72	3	specific	specific	ADJ
ajbmeb-2475	72	4	audits	audits	NOUN
ajbmeb-2475	72	5	introduced	introduce	VERB
ajbmeb-2475	72	6	only	only	ADV
ajbmeb-2475	72	7	in	in	ADP
ajbmeb-2475	72	8	china:4	china:4	PROPN
ajbmeb-2475	72	9	in	in	ADP
ajbmeb-2475	72	10	particular	particular	ADJ
ajbmeb-2475	72	11	,	,	PUNCT
ajbmeb-2475	72	12	there	there	PRON
ajbmeb-2475	72	13	is	be	VERB
ajbmeb-2475	72	14	a	a	DET
ajbmeb-2475	72	15	practice	practice	NOUN
ajbmeb-2475	72	16	of	of	ADP
ajbmeb-2475	72	17	“	"	PUNCT
ajbmeb-2475	72	18	real	real	ADJ
ajbmeb-2475	72	19	time	time	NOUN
ajbmeb-2475	72	20	audit	audit	NOUN
ajbmeb-2475	72	21	”	"	PUNCT
ajbmeb-2475	72	22	carried	carry	VERB
ajbmeb-2475	72	23	out	out	ADP
ajbmeb-2475	72	24	by	by	ADP
ajbmeb-2475	72	25	the	the	DET
ajbmeb-2475	72	26	national	national	ADJ
ajbmeb-2475	72	27	audit	audit	PROPN
ajbmeb-2475	72	28	office	office	NOUN
ajbmeb-2475	72	29	,	,	PUNCT
ajbmeb-2475	72	30	that	that	ADV
ajbmeb-2475	72	31	is	is	ADV
ajbmeb-2475	72	32	,	,	PUNCT
ajbmeb-2475	72	33	during	during	ADP
ajbmeb-2475	72	34	the	the	DET
ajbmeb-2475	72	35	implementation	implementation	NOUN
ajbmeb-2475	72	36	of	of	ADP
ajbmeb-2475	72	37	long	long	ADJ
ajbmeb-2475	72	38	-	-	PUNCT
ajbmeb-2475	72	39	term	term	NOUN
ajbmeb-2475	72	40	or	or	CCONJ
ajbmeb-2475	72	41	large	large	ADJ
ajbmeb-2475	72	42	projects	project	NOUN
ajbmeb-2475	72	43	.	.	PUNCT
ajbmeb-2475	73	1	4	4	NUM
ajbmeb-2475	73	2	http://www.audit.gov.cn/en/n744/c68251/content.html	http://www.audit.gov.cn/en/n744/c68251/content.html	PROPN
ajbmeb-2475	73	3	http://www.audit.gov.cn/en/n744/c68251/content.html	http://www.audit.gov.cn/en/n744/c68251/content.html	PROPN
ajbmeb-2475	73	4	american	american	ADJ
ajbmeb-2475	73	5	journal	journal	PROPN
ajbmeb-2475	73	6	of	of	ADP
ajbmeb-2475	73	7	business	business	NOUN
ajbmeb-2475	73	8	management	management	NOUN
ajbmeb-2475	73	9	,	,	PUNCT
ajbmeb-2475	73	10	economics	economic	NOUN
ajbmeb-2475	73	11	and	and	CCONJ
ajbmeb-2475	73	12	banking	banking	NOUN
ajbmeb-2475	73	13	volume	volume	NOUN
ajbmeb-2475	73	14	30	30	NUM
ajbmeb-2475	73	15	november	november	PROPN
ajbmeb-2475	73	16	2024	2024	NUM
ajbmeb-2475	73	17	p	p	NOUN
ajbmeb-2475	73	18	a	a	PRON
ajbmeb-2475	73	19	g	g	NOUN
ajbmeb-2475	73	20	e	e	NOUN
ajbmeb-2475	73	21	|	|	ADV
ajbmeb-2475	73	22	62	62	NUM
ajbmeb-2475	73	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2475	73	24	“	"	PUNCT
ajbmeb-2475	73	25	real	real	ADJ
ajbmeb-2475	73	26	-	-	PUNCT
ajbmeb-2475	73	27	time	time	NOUN
ajbmeb-2475	73	28	audit	audit	NOUN
ajbmeb-2475	73	29	”	"	PUNCT
ajbmeb-2475	73	30	is	be	AUX
ajbmeb-2475	73	31	a	a	DET
ajbmeb-2475	73	32	parallel	parallel	ADJ
ajbmeb-2475	73	33	audit	audit	NOUN
ajbmeb-2475	73	34	of	of	ADP
ajbmeb-2475	73	35	investments	investment	NOUN
ajbmeb-2475	73	36	in	in	ADP
ajbmeb-2475	73	37	large	large	ADJ
ajbmeb-2475	73	38	infrastructure	infrastructure	NOUN
ajbmeb-2475	73	39	facilities	facility	NOUN
ajbmeb-2475	73	40	,	,	PUNCT
ajbmeb-2475	73	41	from	from	ADP
ajbmeb-2475	73	42	construction	construction	NOUN
ajbmeb-2475	73	43	planning	planning	NOUN
ajbmeb-2475	73	44	to	to	ADP
ajbmeb-2475	73	45	commissioning	commission	VERB
ajbmeb-2475	73	46	.	.	PUNCT
ajbmeb-2475	74	1	in	in	ADP
ajbmeb-2475	74	2	this	this	DET
ajbmeb-2475	74	3	case	case	NOUN
ajbmeb-2475	74	4	,	,	PUNCT
ajbmeb-2475	74	5	it	it	PRON
ajbmeb-2475	74	6	is	be	AUX
ajbmeb-2475	74	7	considered	consider	VERB
ajbmeb-2475	74	8	more	more	ADV
ajbmeb-2475	74	9	important	important	ADJ
ajbmeb-2475	74	10	to	to	PART
ajbmeb-2475	74	11	audit	audit	VERB
ajbmeb-2475	74	12	the	the	DET
ajbmeb-2475	74	13	commissioned	commission	VERB
ajbmeb-2475	74	14	project	project	NOUN
ajbmeb-2475	74	15	,	,	PUNCT
ajbmeb-2475	74	16	rather	rather	ADV
ajbmeb-2475	74	17	than	than	ADP
ajbmeb-2475	74	18	identifying	identify	VERB
ajbmeb-2475	74	19	and	and	CCONJ
ajbmeb-2475	74	20	eliminating	eliminate	VERB
ajbmeb-2475	74	21	its	its	PRON
ajbmeb-2475	74	22	deficiency	deficiency	NOUN
ajbmeb-2475	74	23	(	(	PUNCT
ajbmeb-2475	74	24	because	because	SCONJ
ajbmeb-2475	74	25	in	in	ADP
ajbmeb-2475	74	26	many	many	ADJ
ajbmeb-2475	74	27	cases	case	NOUN
ajbmeb-2475	74	28	it	it	PRON
ajbmeb-2475	74	29	may	may	AUX
ajbmeb-2475	74	30	not	not	PART
ajbmeb-2475	74	31	be	be	AUX
ajbmeb-2475	74	32	possible	possible	ADJ
ajbmeb-2475	74	33	to	to	PART
ajbmeb-2475	74	34	eliminate	eliminate	VERB
ajbmeb-2475	74	35	it	it	PRON
ajbmeb-2475	74	36	,	,	PUNCT
ajbmeb-2475	74	37	or	or	CCONJ
ajbmeb-2475	74	38	the	the	DET
ajbmeb-2475	74	39	elimination	elimination	NOUN
ajbmeb-2475	74	40	may	may	AUX
ajbmeb-2475	74	41	lead	lead	VERB
ajbmeb-2475	74	42	to	to	ADP
ajbmeb-2475	74	43	additional	additional	ADJ
ajbmeb-2475	74	44	costs	cost	NOUN
ajbmeb-2475	74	45	)	)	PUNCT
ajbmeb-2475	74	46	.	.	PUNCT
ajbmeb-2475	75	1	an	an	DET
ajbmeb-2475	75	2	interim	interim	ADJ
ajbmeb-2475	75	3	report	report	NOUN
ajbmeb-2475	75	4	is	be	AUX
ajbmeb-2475	75	5	written	write	VERB
ajbmeb-2475	75	6	for	for	ADP
ajbmeb-2475	75	7	each	each	DET
ajbmeb-2475	75	8	stage	stage	NOUN
ajbmeb-2475	75	9	of	of	ADP
ajbmeb-2475	75	10	construction	construction	NOUN
ajbmeb-2475	75	11	(	(	PUNCT
ajbmeb-2475	75	12	design	design	NOUN
ajbmeb-2475	75	13	,	,	PUNCT
ajbmeb-2475	75	14	contractor	contractor	NOUN
ajbmeb-2475	75	15	selection	selection	NOUN
ajbmeb-2475	75	16	,	,	PUNCT
ajbmeb-2475	75	17	construction	construction	NOUN
ajbmeb-2475	75	18	,	,	PUNCT
ajbmeb-2475	75	19	commissioning	commissioning	NOUN
ajbmeb-2475	75	20	)	)	PUNCT
ajbmeb-2475	75	21	.	.	PUNCT
ajbmeb-2475	76	1	“	"	PUNCT
ajbmeb-2475	76	2	accountability	accountability	NOUN
ajbmeb-2475	76	3	”	"	PUNCT
ajbmeb-2475	76	4	audit5	audit5	NOUN
ajbmeb-2475	76	5	—	—	PUNCT
ajbmeb-2475	76	6	in	in	ADP
ajbmeb-2475	76	7	which	which	PRON
ajbmeb-2475	76	8	the	the	DET
ajbmeb-2475	76	9	responsibility	responsibility	NOUN
ajbmeb-2475	76	10	of	of	ADP
ajbmeb-2475	76	11	the	the	DET
ajbmeb-2475	76	12	leader	leader	NOUN
ajbmeb-2475	76	13	(	(	PUNCT
ajbmeb-2475	76	14	party	party	NOUN
ajbmeb-2475	76	15	,	,	PUNCT
ajbmeb-2475	76	16	ministry	ministry	NOUN
ajbmeb-2475	76	17	,	,	PUNCT
ajbmeb-2475	76	18	agencies	agency	NOUN
ajbmeb-2475	76	19	)	)	PUNCT
ajbmeb-2475	76	20	,	,	PUNCT
ajbmeb-2475	76	21	in	in	ADP
ajbmeb-2475	76	22	addition	addition	NOUN
ajbmeb-2475	76	23	to	to	ADP
ajbmeb-2475	76	24	the	the	DET
ajbmeb-2475	76	25	activities	activity	NOUN
ajbmeb-2475	76	26	of	of	ADP
ajbmeb-2475	76	27	the	the	DET
ajbmeb-2475	76	28	ministries	ministry	NOUN
ajbmeb-2475	76	29	and	and	CCONJ
ajbmeb-2475	76	30	agencies	agency	NOUN
ajbmeb-2475	76	31	under	under	ADP
ajbmeb-2475	76	32	his	his	PRON
ajbmeb-2475	76	33	leadership	leadership	NOUN
ajbmeb-2475	76	34	,	,	PUNCT
ajbmeb-2475	76	35	in	in	ADP
ajbmeb-2475	76	36	making	make	VERB
ajbmeb-2475	76	37	economic	economic	ADJ
ajbmeb-2475	76	38	and	and	CCONJ
ajbmeb-2475	76	39	other	other	ADJ
ajbmeb-2475	76	40	decisions	decision	NOUN
ajbmeb-2475	76	41	,	,	PUNCT
ajbmeb-2475	76	42	is	be	AUX
ajbmeb-2475	76	43	audited	audit	VERB
ajbmeb-2475	76	44	.	.	PUNCT
ajbmeb-2475	77	1	in	in	ADP
ajbmeb-2475	77	2	this	this	DET
ajbmeb-2475	77	3	case	case	NOUN
ajbmeb-2475	77	4	,	,	PUNCT
ajbmeb-2475	77	5	not	not	PART
ajbmeb-2475	77	6	only	only	ADV
ajbmeb-2475	77	7	the	the	DET
ajbmeb-2475	77	8	fact	fact	NOUN
ajbmeb-2475	77	9	that	that	SCONJ
ajbmeb-2475	77	10	the	the	DET
ajbmeb-2475	77	11	leader	leader	NOUN
ajbmeb-2475	77	12	abused	abuse	VERB
ajbmeb-2475	77	13	his	his	PRON
ajbmeb-2475	77	14	authority	authority	NOUN
ajbmeb-2475	77	15	through	through	ADP
ajbmeb-2475	77	16	a	a	DET
ajbmeb-2475	77	17	decision	decision	NOUN
ajbmeb-2475	77	18	,	,	PUNCT
ajbmeb-2475	77	19	but	but	CCONJ
ajbmeb-2475	77	20	also	also	ADV
ajbmeb-2475	77	21	why	why	SCONJ
ajbmeb-2475	77	22	he	he	PRON
ajbmeb-2475	77	23	did	do	AUX
ajbmeb-2475	77	24	not	not	PART
ajbmeb-2475	77	25	make	make	VERB
ajbmeb-2475	77	26	an	an	DET
ajbmeb-2475	77	27	appropriate	appropriate	ADJ
ajbmeb-2475	77	28	or	or	CCONJ
ajbmeb-2475	77	29	timely	timely	ADJ
ajbmeb-2475	77	30	decision	decision	NOUN
ajbmeb-2475	77	31	when	when	SCONJ
ajbmeb-2475	77	32	he	he	PRON
ajbmeb-2475	77	33	had	have	VERB
ajbmeb-2475	77	34	the	the	DET
ajbmeb-2475	77	35	authority	authority	NOUN
ajbmeb-2475	77	36	,	,	PUNCT
ajbmeb-2475	77	37	that	that	ADV
ajbmeb-2475	77	38	is	is	ADV
ajbmeb-2475	77	39	,	,	PUNCT
ajbmeb-2475	77	40	his	his	PRON
ajbmeb-2475	77	41	responsibility	responsibility	NOUN
ajbmeb-2475	77	42	and	and	CCONJ
ajbmeb-2475	77	43	behavior	behavior	NOUN
ajbmeb-2475	77	44	in	in	ADP
ajbmeb-2475	77	45	the	the	DET
ajbmeb-2475	77	46	performance	performance	NOUN
ajbmeb-2475	77	47	of	of	ADP
ajbmeb-2475	77	48	official	official	ADJ
ajbmeb-2475	77	49	duties	duty	NOUN
ajbmeb-2475	77	50	as	as	ADP
ajbmeb-2475	77	51	a	a	DET
ajbmeb-2475	77	52	person	person	NOUN
ajbmeb-2475	77	53	are	be	AUX
ajbmeb-2475	77	54	assessed	assess	VERB
ajbmeb-2475	77	55	.	.	PUNCT
ajbmeb-2475	78	1	the	the	DET
ajbmeb-2475	78	2	ultimate	ultimate	ADJ
ajbmeb-2475	78	3	goal	goal	NOUN
ajbmeb-2475	78	4	of	of	ADP
ajbmeb-2475	78	5	the	the	DET
ajbmeb-2475	78	6	audit	audit	NOUN
ajbmeb-2475	78	7	is	be	AUX
ajbmeb-2475	78	8	to	to	PART
ajbmeb-2475	78	9	protect	protect	VERB
ajbmeb-2475	78	10	the	the	DET
ajbmeb-2475	78	11	interests	interest	NOUN
ajbmeb-2475	78	12	of	of	ADP
ajbmeb-2475	78	13	the	the	DET
ajbmeb-2475	78	14	people	people	NOUN
ajbmeb-2475	78	15	.	.	PUNCT
ajbmeb-2475	79	1	audit	audit	NOUN
ajbmeb-2475	79	2	processes	process	NOUN
ajbmeb-2475	79	3	should	should	AUX
ajbmeb-2475	79	4	be	be	AUX
ajbmeb-2475	79	5	conducted	conduct	VERB
ajbmeb-2475	79	6	with	with	ADP
ajbmeb-2475	79	7	the	the	DET
ajbmeb-2475	79	8	aim	aim	NOUN
ajbmeb-2475	79	9	of	of	ADP
ajbmeb-2475	79	10	“	"	PUNCT
ajbmeb-2475	79	11	ensuring	ensure	VERB
ajbmeb-2475	79	12	the	the	DET
ajbmeb-2475	79	13	rule	rule	NOUN
ajbmeb-2475	79	14	of	of	ADP
ajbmeb-2475	79	15	law	law	NOUN
ajbmeb-2475	79	16	,	,	PUNCT
ajbmeb-2475	79	17	the	the	DET
ajbmeb-2475	79	18	welfare	welfare	NOUN
ajbmeb-2475	79	19	of	of	ADP
ajbmeb-2475	79	20	the	the	DET
ajbmeb-2475	79	21	population	population	NOUN
ajbmeb-2475	79	22	,	,	PUNCT
ajbmeb-2475	79	23	seeking	seek	VERB
ajbmeb-2475	79	24	and	and	CCONJ
ajbmeb-2475	79	25	contributing	contribute	VERB
ajbmeb-2475	79	26	to	to	ADP
ajbmeb-2475	79	27	reforms	reform	NOUN
ajbmeb-2475	79	28	and	and	CCONJ
ajbmeb-2475	79	29	developments	development	NOUN
ajbmeb-2475	79	30	”	"	PUNCT
ajbmeb-2475	79	31	.	.	PUNCT
ajbmeb-2475	80	1	the	the	DET
ajbmeb-2475	80	2	audit	audit	NOUN
ajbmeb-2475	80	3	office	office	NOUN
ajbmeb-2475	80	4	conducts	conduct	VERB
ajbmeb-2475	80	5	control	control	NOUN
ajbmeb-2475	80	6	activities	activity	NOUN
ajbmeb-2475	80	7	such	such	ADJ
ajbmeb-2475	80	8	as	as	ADP
ajbmeb-2475	80	9	energy	energy	NOUN
ajbmeb-2475	80	10	saving	saving	NOUN
ajbmeb-2475	80	11	,	,	PUNCT
ajbmeb-2475	80	12	mineral	mineral	NOUN
ajbmeb-2475	80	13	resource	resource	NOUN
ajbmeb-2475	80	14	exploration	exploration	NOUN
ajbmeb-2475	80	15	and	and	CCONJ
ajbmeb-2475	80	16	use	use	NOUN
ajbmeb-2475	80	17	,	,	PUNCT
ajbmeb-2475	80	18	as	as	ADV
ajbmeb-2475	80	19	well	well	ADV
ajbmeb-2475	80	20	as	as	ADP
ajbmeb-2475	80	21	collection	collection	NOUN
ajbmeb-2475	80	22	and	and	CCONJ
ajbmeb-2475	80	23	management	management	NOUN
ajbmeb-2475	80	24	of	of	ADP
ajbmeb-2475	80	25	appropriate	appropriate	ADJ
ajbmeb-2475	80	26	funds	fund	NOUN
ajbmeb-2475	80	27	,	,	PUNCT
ajbmeb-2475	80	28	protection	protection	NOUN
ajbmeb-2475	80	29	of	of	ADP
ajbmeb-2475	80	30	agricultural	agricultural	ADJ
ajbmeb-2475	80	31	land	land	NOUN
ajbmeb-2475	80	32	.	.	PUNCT
ajbmeb-2475	81	1	the	the	DET
ajbmeb-2475	81	2	experience	experience	NOUN
ajbmeb-2475	81	3	of	of	ADP
ajbmeb-2475	81	4	advanced	advanced	ADJ
ajbmeb-2475	81	5	foreign	foreign	ADJ
ajbmeb-2475	81	6	countries	country	NOUN
ajbmeb-2475	81	7	shows	show	VERB
ajbmeb-2475	81	8	that	that	SCONJ
ajbmeb-2475	81	9	control	control	NOUN
ajbmeb-2475	81	10	over	over	ADP
ajbmeb-2475	81	11	the	the	DET
ajbmeb-2475	81	12	use	use	NOUN
ajbmeb-2475	81	13	of	of	ADP
ajbmeb-2475	81	14	budget	budget	NOUN
ajbmeb-2475	81	15	funds	fund	NOUN
ajbmeb-2475	81	16	is	be	AUX
ajbmeb-2475	81	17	profitable	profitable	ADJ
ajbmeb-2475	81	18	.	.	PUNCT
ajbmeb-2475	82	1	the	the	DET
ajbmeb-2475	82	2	study	study	NOUN
ajbmeb-2475	82	3	of	of	ADP
ajbmeb-2475	82	4	this	this	DET
ajbmeb-2475	82	5	issue	issue	NOUN
ajbmeb-2475	82	6	is	be	AUX
ajbmeb-2475	82	7	relevant	relevant	ADJ
ajbmeb-2475	82	8	for	for	ADP
ajbmeb-2475	82	9	the	the	DET
ajbmeb-2475	82	10	republic	republic	NOUN
ajbmeb-2475	82	11	of	of	ADP
ajbmeb-2475	82	12	uzbekistan	uzbekistan	PROPN
ajbmeb-2475	82	13	.	.	PUNCT
ajbmeb-2475	83	1	this	this	PRON
ajbmeb-2475	83	2	,	,	PUNCT
ajbmeb-2475	83	3	in	in	ADP
ajbmeb-2475	83	4	turn	turn	NOUN
ajbmeb-2475	83	5	,	,	PUNCT
ajbmeb-2475	83	6	requires	require	VERB
ajbmeb-2475	83	7	a	a	DET
ajbmeb-2475	83	8	wider	wide	ADJ
ajbmeb-2475	83	9	and	and	CCONJ
ajbmeb-2475	83	10	deeper	deep	ADJ
ajbmeb-2475	83	11	study	study	NOUN
ajbmeb-2475	83	12	of	of	ADP
ajbmeb-2475	83	13	the	the	DET
ajbmeb-2475	83	14	experiences	experience	NOUN
ajbmeb-2475	83	15	of	of	ADP
ajbmeb-2475	83	16	foreign	foreign	ADJ
ajbmeb-2475	83	17	countries	country	NOUN
ajbmeb-2475	83	18	in	in	ADP
ajbmeb-2475	83	19	this	this	DET
ajbmeb-2475	83	20	regard	regard	NOUN
ajbmeb-2475	83	21	.	.	PUNCT
ajbmeb-2475	84	1	conclusion	conclusion	NOUN
ajbmeb-2475	84	2	and	and	CCONJ
ajbmeb-2475	84	3	suggestions	suggestion	NOUN
ajbmeb-2475	84	4	based	base	VERB
ajbmeb-2475	84	5	on	on	ADP
ajbmeb-2475	84	6	the	the	DET
ajbmeb-2475	84	7	above	above	NOUN
ajbmeb-2475	84	8	,	,	PUNCT
ajbmeb-2475	84	9	it	it	PRON
ajbmeb-2475	84	10	is	be	AUX
ajbmeb-2475	84	11	advisable	advisable	ADJ
ajbmeb-2475	84	12	to	to	PART
ajbmeb-2475	84	13	carry	carry	VERB
ajbmeb-2475	84	14	out	out	ADP
ajbmeb-2475	84	15	the	the	DET
ajbmeb-2475	84	16	following	follow	VERB
ajbmeb-2475	84	17	works	work	NOUN
ajbmeb-2475	84	18	on	on	ADP
ajbmeb-2475	84	19	improving	improve	VERB
ajbmeb-2475	84	20	internal	internal	ADJ
ajbmeb-2475	84	21	control	control	NOUN
ajbmeb-2475	84	22	in	in	ADP
ajbmeb-2475	84	23	our	our	PRON
ajbmeb-2475	84	24	country	country	NOUN
ajbmeb-2475	84	25	:	:	PUNCT
ajbmeb-2475	84	26	•	•	NUM
ajbmeb-2475	84	27	development	development	NOUN
ajbmeb-2475	84	28	of	of	ADP
ajbmeb-2475	84	29	a	a	DET
ajbmeb-2475	84	30	scientifically	scientifically	ADV
ajbmeb-2475	84	31	based	base	VERB
ajbmeb-2475	84	32	method	method	NOUN
ajbmeb-2475	84	33	of	of	ADP
ajbmeb-2475	84	34	controlling	control	VERB
ajbmeb-2475	84	35	the	the	DET
ajbmeb-2475	84	36	spending	spending	NOUN
ajbmeb-2475	84	37	of	of	ADP
ajbmeb-2475	84	38	budget	budget	NOUN
ajbmeb-2475	84	39	funds	fund	NOUN
ajbmeb-2475	84	40	,	,	PUNCT
ajbmeb-2475	84	41	strengthening	strengthen	VERB
ajbmeb-2475	84	42	the	the	DET
ajbmeb-2475	84	43	legal	legal	ADJ
ajbmeb-2475	84	44	and	and	CCONJ
ajbmeb-2475	84	45	regulatory	regulatory	ADJ
ajbmeb-2475	84	46	bases	basis	NOUN
ajbmeb-2475	84	47	of	of	ADP
ajbmeb-2475	84	48	budget	budget	NOUN
ajbmeb-2475	84	49	improvement	improvement	NOUN
ajbmeb-2475	84	50	;	;	PUNCT
ajbmeb-2475	84	51	•	•	NUM
ajbmeb-2475	84	52	formation	formation	NOUN
ajbmeb-2475	84	53	of	of	ADP
ajbmeb-2475	84	54	a	a	DET
ajbmeb-2475	84	55	system	system	NOUN
ajbmeb-2475	84	56	of	of	ADP
ajbmeb-2475	84	57	effective	effective	ADJ
ajbmeb-2475	84	58	monitoring	monitoring	NOUN
ajbmeb-2475	84	59	of	of	ADP
ajbmeb-2475	84	60	budget	budget	NOUN
ajbmeb-2475	84	61	funds	fund	NOUN
ajbmeb-2475	84	62	spending	spend	VERB
ajbmeb-2475	84	63	,	,	PUNCT
ajbmeb-2475	84	64	strengthening	strengthen	VERB
ajbmeb-2475	84	65	the	the	DET
ajbmeb-2475	84	66	audit	audit	NOUN
ajbmeb-2475	84	67	of	of	ADP
ajbmeb-2475	84	68	its	its	PRON
ajbmeb-2475	84	69	effectiveness	effectiveness	NOUN
ajbmeb-2475	84	70	and	and	CCONJ
ajbmeb-2475	84	71	efficiency	efficiency	NOUN
ajbmeb-2475	84	72	;	;	PUNCT
ajbmeb-2475	84	73	•	•	NUM
ajbmeb-2475	84	74	taking	take	VERB
ajbmeb-2475	84	75	into	into	ADP
ajbmeb-2475	84	76	account	account	NOUN
ajbmeb-2475	84	77	the	the	DET
ajbmeb-2475	84	78	possibilities	possibility	NOUN
ajbmeb-2475	84	79	of	of	ADP
ajbmeb-2475	84	80	public	public	ADJ
ajbmeb-2475	84	81	control	control	NOUN
ajbmeb-2475	84	82	in	in	ADP
ajbmeb-2475	84	83	the	the	DET
ajbmeb-2475	84	84	use	use	NOUN
ajbmeb-2475	84	85	of	of	ADP
ajbmeb-2475	84	86	budget	budget	NOUN
ajbmeb-2475	84	87	funds	fund	NOUN
ajbmeb-2475	84	88	;	;	PUNCT
ajbmeb-2475	84	89	•	•	X
ajbmeb-2475	84	90	it	it	PRON
ajbmeb-2475	84	91	is	be	AUX
ajbmeb-2475	84	92	necessary	necessary	ADJ
ajbmeb-2475	84	93	to	to	PART
ajbmeb-2475	84	94	improve	improve	VERB
ajbmeb-2475	84	95	the	the	DET
ajbmeb-2475	84	96	internal	internal	ADJ
ajbmeb-2475	84	97	information	information	NOUN
ajbmeb-2475	84	98	systems	system	NOUN
ajbmeb-2475	84	99	of	of	ADP
ajbmeb-2475	84	100	ministries	ministry	NOUN
ajbmeb-2475	84	101	and	and	CCONJ
ajbmeb-2475	84	102	agencies	agency	NOUN
ajbmeb-2475	84	103	in	in	ADP
ajbmeb-2475	84	104	order	order	NOUN
ajbmeb-2475	84	105	to	to	PART
ajbmeb-2475	84	106	prevent	prevent	VERB
ajbmeb-2475	84	107	the	the	DET
ajbmeb-2475	84	108	aimless	aimless	ADJ
ajbmeb-2475	84	109	and	and	CCONJ
ajbmeb-2475	84	110	ineffective	ineffective	ADJ
ajbmeb-2475	84	111	use	use	NOUN
ajbmeb-2475	84	112	of	of	ADP
ajbmeb-2475	84	113	budget	budget	NOUN
ajbmeb-2475	84	114	funds	fund	NOUN
ajbmeb-2475	84	115	and	and	CCONJ
ajbmeb-2475	84	116	further	far	ADV
ajbmeb-2475	84	117	reduce	reduce	VERB
ajbmeb-2475	84	118	the	the	DET
ajbmeb-2475	84	119	human	human	ADJ
ajbmeb-2475	84	120	factor	factor	NOUN
ajbmeb-2475	84	121	in	in	ADP
ajbmeb-2475	84	122	the	the	DET
ajbmeb-2475	84	123	distribution	distribution	NOUN
ajbmeb-2475	84	124	of	of	ADP
ajbmeb-2475	84	125	funds	fund	NOUN
ajbmeb-2475	84	126	;	;	PUNCT
ajbmeb-2475	84	127	•	•	X
ajbmeb-2475	84	128	it	it	PRON
ajbmeb-2475	84	129	is	be	AUX
ajbmeb-2475	84	130	desirable	desirable	ADJ
ajbmeb-2475	84	131	to	to	PART
ajbmeb-2475	84	132	identify	identify	VERB
ajbmeb-2475	84	133	the	the	DET
ajbmeb-2475	84	134	risks	risk	NOUN
ajbmeb-2475	84	135	detected	detect	VERB
ajbmeb-2475	84	136	in	in	ADP
ajbmeb-2475	84	137	the	the	DET
ajbmeb-2475	84	138	remote	remote	ADJ
ajbmeb-2475	84	139	control	control	NOUN
ajbmeb-2475	84	140	center	center	NOUN
ajbmeb-2475	84	141	in	in	ADP
ajbmeb-2475	84	142	the	the	DET
ajbmeb-2475	84	143	internal	internal	ADJ
ajbmeb-2475	84	144	audit	audit	NOUN
ajbmeb-2475	84	145	services	service	NOUN
ajbmeb-2475	84	146	of	of	ADP
ajbmeb-2475	84	147	all	all	DET
ajbmeb-2475	84	148	ministries	ministry	NOUN
ajbmeb-2475	84	149	and	and	CCONJ
ajbmeb-2475	84	150	agencies	agency	NOUN
ajbmeb-2475	84	151	and	and	CCONJ
ajbmeb-2475	84	152	to	to	PART
ajbmeb-2475	84	153	establish	establish	VERB
ajbmeb-2475	84	154	the	the	DET
ajbmeb-2475	84	155	practice	practice	NOUN
ajbmeb-2475	84	156	of	of	ADP
ajbmeb-2475	84	157	timely	timely	ADJ
ajbmeb-2475	84	158	prevention	prevention	NOUN
ajbmeb-2475	84	159	of	of	ADP
ajbmeb-2475	84	160	risks	risk	NOUN
ajbmeb-2475	84	161	.	.	PUNCT
ajbmeb-2475	85	1	proper	proper	ADJ
ajbmeb-2475	85	2	organization	organization	NOUN
ajbmeb-2475	85	3	of	of	ADP
ajbmeb-2475	85	4	internal	internal	ADJ
ajbmeb-2475	85	5	audit	audit	NOUN
ajbmeb-2475	85	6	activities	activity	NOUN
ajbmeb-2475	85	7	,	,	PUNCT
ajbmeb-2475	85	8	including	include	VERB
ajbmeb-2475	85	9	review	review	NOUN
ajbmeb-2475	85	10	of	of	ADP
ajbmeb-2475	85	11	internal	internal	ADJ
ajbmeb-2475	85	12	audit	audit	NOUN
ajbmeb-2475	85	13	activities	activity	NOUN
ajbmeb-2475	85	14	,	,	PUNCT
ajbmeb-2475	85	15	monthly	monthly	ADJ
ajbmeb-2475	85	16	review	review	NOUN
ajbmeb-2475	85	17	of	of	ADP
ajbmeb-2475	85	18	their	their	PRON
ajbmeb-2475	85	19	activities	activity	NOUN
ajbmeb-2475	85	20	,	,	PUNCT
ajbmeb-2475	85	21	analysis	analysis	NOUN
ajbmeb-2475	85	22	of	of	ADP
ajbmeb-2475	85	23	identified	identify	VERB
ajbmeb-2475	85	24	deficiencies	deficiency	NOUN
ajbmeb-2475	85	25	,	,	PUNCT
ajbmeb-2475	85	26	analysis	analysis	NOUN
ajbmeb-2475	85	27	of	of	ADP
ajbmeb-2475	85	28	the	the	DET
ajbmeb-2475	85	29	financial	financial	ADJ
ajbmeb-2475	85	30	and	and	CCONJ
ajbmeb-2475	85	31	economic	economic	ADJ
ajbmeb-2475	85	32	unit	unit	NOUN
ajbmeb-2475	85	33	’s	’s	PART
ajbmeb-2475	85	34	activities	activity	NOUN
ajbmeb-2475	85	35	and	and	CCONJ
ajbmeb-2475	85	36	requests	request	NOUN
ajbmeb-2475	85	37	from	from	ADP
ajbmeb-2475	85	38	internal	internal	ADJ
ajbmeb-2475	85	39	audits	audit	NOUN
ajbmeb-2475	85	40	,	,	PUNCT
ajbmeb-2475	85	41	as	as	ADV
ajbmeb-2475	85	42	well	well	ADV
ajbmeb-2475	85	43	as	as	ADP
ajbmeb-2475	85	44	illegal	illegal	ADJ
ajbmeb-2475	85	45	situations	situation	NOUN
ajbmeb-2475	85	46	detected	detect	VERB
ajbmeb-2475	85	47	by	by	ADP
ajbmeb-2475	85	48	all	all	DET
ajbmeb-2475	85	49	control	control	NOUN
ajbmeb-2475	85	50	bodies	body	NOUN
ajbmeb-2475	85	51	it	it	PRON
ajbmeb-2475	85	52	is	be	AUX
ajbmeb-2475	85	53	necessary	necessary	ADJ
ajbmeb-2475	85	54	to	to	PART
ajbmeb-2475	85	55	get	get	AUX
ajbmeb-2475	85	56	acquainted	acquaint	VERB
ajbmeb-2475	85	57	regularly	regularly	ADV
ajbmeb-2475	85	58	,	,	PUNCT
ajbmeb-2475	85	59	to	to	PART
ajbmeb-2475	85	60	ensure	ensure	VERB
ajbmeb-2475	85	61	their	their	PRON
ajbmeb-2475	85	62	complete	complete	ADJ
ajbmeb-2475	85	63	elimination	elimination	NOUN
ajbmeb-2475	85	64	within	within	ADP
ajbmeb-2475	85	65	the	the	DET
ajbmeb-2475	85	66	framework	framework	NOUN
ajbmeb-2475	85	67	of	of	ADP
ajbmeb-2475	85	68	the	the	DET
ajbmeb-2475	85	69	system	system	NOUN
ajbmeb-2475	85	70	by	by	ADP
ajbmeb-2475	85	71	internal	internal	ADJ
ajbmeb-2475	85	72	audit	audit	NOUN
ajbmeb-2475	85	73	,	,	PUNCT
ajbmeb-2475	85	74	to	to	PART
ajbmeb-2475	85	75	identify	identify	VERB
ajbmeb-2475	85	76	the	the	DET
ajbmeb-2475	85	77	chain	chain	NOUN
ajbmeb-2475	85	78	of	of	ADP
ajbmeb-2475	85	79	culprits	culprit	NOUN
ajbmeb-2475	85	80	,	,	PUNCT
ajbmeb-2475	85	81	existing	exist	VERB
ajbmeb-2475	85	82	gaps	gap	NOUN
ajbmeb-2475	85	83	and	and	CCONJ
ajbmeb-2475	85	84	take	take	VERB
ajbmeb-2475	85	85	measures	measure	NOUN
ajbmeb-2475	85	86	.	.	PUNCT
ajbmeb-2475	86	1	5	5	NUM
ajbmeb-2475	86	2	http://www.audit.gov.cn/en/n744/c68251/content.html	http://www.audit.gov.cn/en/n744/c68251/content.html	PROPN
ajbmeb-2475	86	3	http://www.audit.gov.cn/en/n744/c68251/content.html	http://www.audit.gov.cn/en/n744/c68251/content.html	PROPN
ajbmeb-2475	86	4	american	american	ADJ
ajbmeb-2475	86	5	journal	journal	PROPN
ajbmeb-2475	86	6	of	of	ADP
ajbmeb-2475	86	7	business	business	NOUN
ajbmeb-2475	86	8	management	management	NOUN
ajbmeb-2475	86	9	,	,	PUNCT
ajbmeb-2475	86	10	economics	economic	NOUN
ajbmeb-2475	86	11	and	and	CCONJ
ajbmeb-2475	86	12	banking	banking	NOUN
ajbmeb-2475	86	13	volume	volume	NOUN
ajbmeb-2475	86	14	30	30	NUM
ajbmeb-2475	86	15	november	november	PROPN
ajbmeb-2475	86	16	2024	2024	NUM
ajbmeb-2475	86	17	p	p	NOUN
ajbmeb-2475	86	18	a	a	PRON
ajbmeb-2475	86	19	g	g	NOUN
ajbmeb-2475	86	20	e	e	NOUN
ajbmeb-2475	86	21	|	|	ADV
ajbmeb-2475	86	22	63	63	NUM
ajbmeb-2475	86	23	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-2475	86	24	references	reference	NOUN
ajbmeb-2475	86	25	1	1	NUM
ajbmeb-2475	86	26	.	.	PUNCT
ajbmeb-2475	86	27	sheshukova	sheshukova	PROPN
ajbmeb-2475	87	1	t.g	t.g	PROPN
ajbmeb-2475	87	2	.	.	PROPN
ajbmeb-2475	87	3	,	,	PUNCT
ajbmeb-2475	87	4	gorodilov	gorodilov	PROPN
ajbmeb-2475	87	5	m.a	m.a	PROPN
ajbmeb-2475	87	6	.	.	PROPN
ajbmeb-2475	87	7	audit	audit	PROPN
ajbmeb-2475	87	8	:	:	PUNCT
ajbmeb-2475	87	9	theory	theory	NOUN
ajbmeb-2475	87	10	and	and	CCONJ
ajbmeb-2475	87	11	practice	practice	NOUN
ajbmeb-2475	87	12	of	of	ADP
ajbmeb-2475	87	13	application	application	NOUN
ajbmeb-2475	87	14	of	of	ADP
ajbmeb-2475	87	15	international	international	ADJ
ajbmeb-2475	87	16	standards	standard	NOUN
ajbmeb-2475	87	17	:	:	PUNCT
ajbmeb-2475	87	18	study	study	NOUN
ajbmeb-2475	87	19	guide	guide	NOUN
ajbmeb-2475	87	20	.	.	PUNCT
ajbmeb-2475	88	1	2nd	2nd	PROPN
ajbmeb-2475	88	2	edition	edition	PROPN
ajbmeb-2475	88	3	,	,	PUNCT
ajbmeb-2475	88	4	suppl	suppl	PROPN
ajbmeb-2475	88	5	.	.	PUNCT
ajbmeb-2475	88	6	m.	m.	NOUN
ajbmeb-2475	88	7	:	:	PUNCT
ajbmeb-2475	88	8	finance	finance	NOUN
ajbmeb-2475	88	9	and	and	CCONJ
ajbmeb-2475	88	10	statistics	statistic	NOUN
ajbmeb-2475	88	11	,	,	PUNCT
ajbmeb-2475	88	12	2005	2005	NUM
ajbmeb-2475	88	13	,	,	PUNCT
ajbmeb-2475	88	14	50	50	NUM
ajbmeb-2475	88	15	-	-	PUNCT
ajbmeb-2475	88	16	page	page	NOUN
ajbmeb-2475	88	17	.	.	PUNCT
ajbmeb-2475	89	1	2	2	X
ajbmeb-2475	89	2	.	.	X
ajbmeb-2475	89	3	audit	audit	NOUN
ajbmeb-2475	89	4	:	:	PUNCT
ajbmeb-2475	89	5	textbook	textbook	NOUN
ajbmeb-2475	89	6	/	/	SYM
ajbmeb-2475	89	7	a.d	a.d	PROPN
ajbmeb-2475	89	8	.	.	PROPN
ajbmeb-2475	89	9	sheremet	sheremet	PROPN
ajbmeb-2475	89	10	,	,	PUNCT
ajbmeb-2475	89	11	v.p	v.p	PROPN
ajbmeb-2475	89	12	.	.	PROPN
ajbmeb-2475	89	13	suits	suit	NOUN
ajbmeb-2475	89	14	.	.	PUNCT
ajbmeb-2475	90	1	6th	6th	ADJ
ajbmeb-2475	90	2	edition	edition	NOUN
ajbmeb-2475	90	3	,	,	PUNCT
ajbmeb-2475	90	4	suppl	suppl	ADJ
ajbmeb-2475	90	5	m.	m.	NOUN
ajbmeb-2475	90	6	:	:	PUNCT
ajbmeb-2475	90	7	nits	nit	NOUN
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ajbmeb-2475	91	5	.	.	PROPN
ajbmeb-2475	91	6	,	,	PUNCT
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ajbmeb-2475	91	10	,	,	PUNCT
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ajbmeb-2475	91	14	:	:	PUNCT
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ajbmeb-2475	91	16	guide	guide	NOUN
ajbmeb-2475	91	17	m.	m.	NOUN
ajbmeb-2475	91	18	:	:	PUNCT
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ajbmeb-2475	91	20	,	,	PUNCT
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ajbmeb-2475	91	22	,	,	PUNCT
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ajbmeb-2475	91	24	.	.	NOUN
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ajbmeb-2475	92	2	.	.	X
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ajbmeb-2475	92	4	5	5	X
ajbmeb-2475	92	5	.	.	PUNCT
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ajbmeb-2475	93	2	http://www.lex.uz/	http://www.lex.uz/	NOUN
ajbmeb-2475	93	3	http://www.audit.gov.cn/en/n744/c68251/content.html	http://www.audit.gov.cn/en/n744/c68251/content.html	VERB