id	sid	tid	token	lemma	pos
ajbmeb-285	1	1	american	american	PROPN
ajbmeb-285	1	2	journal	journal	PROPN
ajbmeb-285	1	3	of	of	ADP
ajbmeb-285	1	4	business	business	NOUN
ajbmeb-285	1	5	management	management	NOUN
ajbmeb-285	1	6	,	,	PUNCT
ajbmeb-285	1	7	economics	economic	NOUN
ajbmeb-285	1	8	and	and	CCONJ
ajbmeb-285	1	9	banking	banking	NOUN
ajbmeb-285	1	10	issn	issn	PROPN
ajbmeb-285	1	11	(	(	PUNCT
ajbmeb-285	1	12	e	e	NOUN
ajbmeb-285	1	13	):	):	PUNCT
ajbmeb-285	1	14	2832	2832	NUM
ajbmeb-285	1	15	-	-	SYM
ajbmeb-285	1	16	8078	8078	NUM
ajbmeb-285	1	17	volume	volume	NOUN
ajbmeb-285	1	18	7	7	NUM
ajbmeb-285	1	19	,	,	PUNCT
ajbmeb-285	1	20	|	|	ADV
ajbmeb-285	1	21	dec	dec	PROPN
ajbmeb-285	1	22	.	.	PROPN
ajbmeb-285	1	23	,	,	PUNCT
ajbmeb-285	1	24	2022	2022	NUM
ajbmeb-285	1	25	p	p	NOUN
ajbmeb-285	1	26	a	a	DET
ajbmeb-285	1	27	g	g	NOUN
ajbmeb-285	1	28	e	e	NOUN
ajbmeb-285	2	1	|	|	ADV
ajbmeb-285	2	2	34	34	NUM
ajbmeb-285	2	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-285	2	4	the	the	DET
ajbmeb-285	2	5	importance	importance	NOUN
ajbmeb-285	2	6	of	of	ADP
ajbmeb-285	2	7	training	training	NOUN
ajbmeb-285	2	8	and	and	CCONJ
ajbmeb-285	2	9	scientific	scientific	ADJ
ajbmeb-285	2	10	qualification	qualification	NOUN
ajbmeb-285	2	11	of	of	ADP
ajbmeb-285	2	12	the	the	DET
ajbmeb-285	2	13	external	external	ADJ
ajbmeb-285	2	14	auditor	auditor	NOUN
ajbmeb-285	2	15	when	when	SCONJ
ajbmeb-285	2	16	auditing	audit	VERB
ajbmeb-285	2	17	fair	fair	ADJ
ajbmeb-285	2	18	value	value	NOUN
ajbmeb-285	2	19	estimates	estimate	NOUN
ajbmeb-285	2	20	and	and	CCONJ
ajbmeb-285	2	21	their	their	PRON
ajbmeb-285	2	22	impact	impact	NOUN
ajbmeb-285	2	23	on	on	ADP
ajbmeb-285	2	24	increasing	increase	VERB
ajbmeb-285	2	25	the	the	DET
ajbmeb-285	2	26	effectiveness	effectiveness	NOUN
ajbmeb-285	2	27	of	of	ADP
ajbmeb-285	2	28	professional	professional	ADJ
ajbmeb-285	2	29	skepticism	skepticism	NOUN
ajbmeb-285	2	30	an	an	DET
ajbmeb-285	2	31	analytical	analytical	ADJ
ajbmeb-285	2	32	study	study	NOUN
ajbmeb-285	2	33	for	for	ADP
ajbmeb-285	2	34	iraqi	iraqi	ADJ
ajbmeb-285	2	35	auditing	auditing	NOUN
ajbmeb-285	2	36	firms	firm	NOUN
ajbmeb-285	2	37	asst	asst	NOUN
ajbmeb-285	2	38	.	.	PUNCT
ajbmeb-285	3	1	prof	prof	PROPN
ajbmeb-285	3	2	.	.	PUNCT
ajbmeb-285	4	1	dr	dr	PROPN
ajbmeb-285	4	2	.	.	PROPN
ajbmeb-285	4	3	iman	iman	PROPN
ajbmeb-285	4	4	shakir	shakir	PROPN
ajbmeb-285	4	5	mohammed	mohammed	PROPN
ajbmeb-285	4	6	iraqi	iraqi	PROPN
ajbmeb-285	4	7	university	university	PROPN
ajbmeb-285	4	8	/	/	SYM
ajbmeb-285	4	9	faculty	faculty	NOUN
ajbmeb-285	4	10	of	of	ADP
ajbmeb-285	4	11	administration	administration	NOUN
ajbmeb-285	4	12	and	and	CCONJ
ajbmeb-285	4	13	economics	economics	PROPN
ajbmeb-285	4	14	iman.alridha@aliraqia.edu.iq	iman.alridha@aliraqia.edu.iq	PROPN
ajbmeb-285	4	15	mohammed	mohammed	PROPN
ajbmeb-285	4	16	ali	ali	PROPN
ajbmeb-285	4	17	hussein	hussein	PROPN
ajbmeb-285	4	18	iraqi	iraqi	PROPN
ajbmeb-285	4	19	university	university	PROPN
ajbmeb-285	4	20	/	/	SYM
ajbmeb-285	4	21	faculty	faculty	NOUN
ajbmeb-285	4	22	of	of	ADP
ajbmeb-285	4	23	administration	administration	NOUN
ajbmeb-285	4	24	and	and	CCONJ
ajbmeb-285	4	25	economics	economic	NOUN
ajbmeb-285	4	26	mhmdlyalbwdt@gmail.com	mhmdlyalbwdt@gmail.com	X
ajbmeb-285	5	1	a	a	DET
ajbmeb-285	5	2	b	b	PROPN
ajbmeb-285	5	3	s	s	ADP
ajbmeb-285	5	4	t	t	PROPN
ajbmeb-285	5	5	r	r	NOUN
ajbmeb-285	5	6	a	a	DET
ajbmeb-285	5	7	c	c	NOUN
ajbmeb-285	5	8	t	t	NOUN
ajbmeb-285	5	9	k	k	X
ajbmeb-285	5	10	e	e	PROPN
ajbmeb-285	5	11	y	y	PROPN
ajbmeb-285	5	12	w	w	NOUN
ajbmeb-285	5	13	o	o	NOUN
ajbmeb-285	5	14	r	r	NOUN
ajbmeb-285	5	15	d	d	X
ajbmeb-285	5	16	s	s	VERB
ajbmeb-285	5	17	abstract	abstract	NOUN
ajbmeb-285	5	18	the	the	DET
ajbmeb-285	5	19	study	study	NOUN
ajbmeb-285	5	20	aimed	aim	VERB
ajbmeb-285	5	21	to	to	PART
ajbmeb-285	5	22	demonstrate	demonstrate	VERB
ajbmeb-285	5	23	the	the	DET
ajbmeb-285	5	24	importance	importance	NOUN
ajbmeb-285	5	25	of	of	ADP
ajbmeb-285	5	26	training	training	NOUN
ajbmeb-285	5	27	and	and	CCONJ
ajbmeb-285	5	28	scientific	scientific	ADJ
ajbmeb-285	5	29	qualification	qualification	NOUN
ajbmeb-285	5	30	and	and	CCONJ
ajbmeb-285	5	31	their	their	PRON
ajbmeb-285	5	32	impact	impact	NOUN
ajbmeb-285	5	33	on	on	ADP
ajbmeb-285	5	34	enhancing	enhance	VERB
ajbmeb-285	5	35	the	the	DET
ajbmeb-285	5	36	efficiency	efficiency	NOUN
ajbmeb-285	5	37	of	of	ADP
ajbmeb-285	5	38	the	the	DET
ajbmeb-285	5	39	external	external	ADJ
ajbmeb-285	5	40	auditor	auditor	NOUN
ajbmeb-285	5	41	in	in	ADP
ajbmeb-285	5	42	auditing	audit	VERB
ajbmeb-285	5	43	fair	fair	ADJ
ajbmeb-285	5	44	value	value	NOUN
ajbmeb-285	5	45	estimates	estimate	NOUN
ajbmeb-285	5	46	and	and	CCONJ
ajbmeb-285	5	47	its	its	PRON
ajbmeb-285	5	48	reflection	reflection	NOUN
ajbmeb-285	5	49	on	on	ADP
ajbmeb-285	5	50	the	the	DET
ajbmeb-285	5	51	development	development	NOUN
ajbmeb-285	5	52	of	of	ADP
ajbmeb-285	5	53	professional	professional	ADJ
ajbmeb-285	5	54	doubts	doubt	NOUN
ajbmeb-285	5	55	for	for	ADP
ajbmeb-285	5	56	the	the	DET
ajbmeb-285	5	57	auditor	auditor	NOUN
ajbmeb-285	5	58	.	.	PUNCT
ajbmeb-285	6	1	about	about	ADP
ajbmeb-285	6	2	the	the	DET
ajbmeb-285	6	3	council	council	NOUN
ajbmeb-285	6	4	of	of	ADP
ajbmeb-285	6	5	the	the	DET
ajbmeb-285	6	6	auditing	auditing	NOUN
ajbmeb-285	6	7	and	and	CCONJ
ajbmeb-285	6	8	oversight	oversight	NOUN
ajbmeb-285	6	9	profession	profession	NOUN
ajbmeb-285	6	10	in	in	ADP
ajbmeb-285	6	11	iraq	iraq	PROPN
ajbmeb-285	6	12	for	for	ADP
ajbmeb-285	6	13	the	the	DET
ajbmeb-285	6	14	year	year	NOUN
ajbmeb-285	6	15	2022	2022	NUM
ajbmeb-285	6	16	.	.	PUNCT
ajbmeb-285	7	1	among	among	ADP
ajbmeb-285	7	2	the	the	DET
ajbmeb-285	7	3	results	result	NOUN
ajbmeb-285	7	4	of	of	ADP
ajbmeb-285	7	5	the	the	DET
ajbmeb-285	7	6	research	research	NOUN
ajbmeb-285	7	7	,	,	PUNCT
ajbmeb-285	7	8	there	there	PRON
ajbmeb-285	7	9	is	be	VERB
ajbmeb-285	7	10	a	a	DET
ajbmeb-285	7	11	statistical	statistical	ADJ
ajbmeb-285	7	12	significance	significance	NOUN
ajbmeb-285	7	13	for	for	ADP
ajbmeb-285	7	14	the	the	DET
ajbmeb-285	7	15	external	external	ADJ
ajbmeb-285	7	16	auditors	auditor	NOUN
ajbmeb-285	7	17	in	in	ADP
ajbmeb-285	7	18	iraq	iraq	PROPN
ajbmeb-285	7	19	in	in	ADP
ajbmeb-285	7	20	having	have	VERB
ajbmeb-285	7	21	training	training	NOUN
ajbmeb-285	7	22	and	and	CCONJ
ajbmeb-285	7	23	technical	technical	ADJ
ajbmeb-285	7	24	qualification	qualification	NOUN
ajbmeb-285	7	25	and	and	CCONJ
ajbmeb-285	7	26	having	have	VERB
ajbmeb-285	7	27	a	a	DET
ajbmeb-285	7	28	sufficient	sufficient	ADJ
ajbmeb-285	7	29	understanding	understanding	NOUN
ajbmeb-285	7	30	of	of	ADP
ajbmeb-285	7	31	the	the	DET
ajbmeb-285	7	32	activity	activity	NOUN
ajbmeb-285	7	33	of	of	ADP
ajbmeb-285	7	34	the	the	DET
ajbmeb-285	7	35	economic	economic	ADJ
ajbmeb-285	7	36	unit	unit	NOUN
ajbmeb-285	7	37	in	in	ADP
ajbmeb-285	7	38	order	order	NOUN
ajbmeb-285	7	39	to	to	PART
ajbmeb-285	7	40	realize	realize	VERB
ajbmeb-285	7	41	their	their	PRON
ajbmeb-285	7	42	responsibilities	responsibility	NOUN
ajbmeb-285	7	43	in	in	ADP
ajbmeb-285	7	44	identifying	identify	VERB
ajbmeb-285	7	45	and	and	CCONJ
ajbmeb-285	7	46	evaluating	evaluate	VERB
ajbmeb-285	7	47	the	the	DET
ajbmeb-285	7	48	risks	risk	NOUN
ajbmeb-285	7	49	of	of	ADP
ajbmeb-285	7	50	material	material	NOUN
ajbmeb-285	7	51	errors	error	NOUN
ajbmeb-285	7	52	when	when	SCONJ
ajbmeb-285	7	53	auditing	audit	VERB
ajbmeb-285	7	54	and	and	CCONJ
ajbmeb-285	7	55	exercising	exercise	VERB
ajbmeb-285	7	56	doubt	doubt	NOUN
ajbmeb-285	7	57	.	.	PUNCT
ajbmeb-285	8	1	more	more	ADV
ajbmeb-285	8	2	effectively	effectively	ADV
ajbmeb-285	8	3	in	in	ADP
ajbmeb-285	8	4	order	order	NOUN
ajbmeb-285	8	5	to	to	PART
ajbmeb-285	8	6	achieve	achieve	VERB
ajbmeb-285	8	7	the	the	DET
ajbmeb-285	8	8	quality	quality	NOUN
ajbmeb-285	8	9	of	of	ADP
ajbmeb-285	8	10	the	the	DET
ajbmeb-285	8	11	information	information	NOUN
ajbmeb-285	8	12	in	in	ADP
ajbmeb-285	8	13	the	the	DET
ajbmeb-285	8	14	auditor	auditor	NOUN
ajbmeb-285	8	15	's	's	PART
ajbmeb-285	8	16	report	report	NOUN
ajbmeb-285	8	17	.	.	PUNCT
ajbmeb-285	9	1	scientific	scientific	ADJ
ajbmeb-285	9	2	training	training	NOUN
ajbmeb-285	9	3	and	and	CCONJ
ajbmeb-285	9	4	qualification	qualification	NOUN
ajbmeb-285	9	5	,	,	PUNCT
ajbmeb-285	9	6	fair	fair	ADJ
ajbmeb-285	9	7	value	value	NOUN
ajbmeb-285	9	8	estimates	estimate	NOUN
ajbmeb-285	9	9	,	,	PUNCT
ajbmeb-285	9	10	the	the	DET
ajbmeb-285	9	11	effectiveness	effectiveness	NOUN
ajbmeb-285	9	12	of	of	ADP
ajbmeb-285	9	13	professional	professional	ADJ
ajbmeb-285	9	14	skepticism	skepticism	NOUN
ajbmeb-285	9	15	introduction	introduction	NOUN
ajbmeb-285	9	16	to	to	ADP
ajbmeb-285	9	17	the	the	DET
ajbmeb-285	9	18	accounting	accounting	NOUN
ajbmeb-285	9	19	profession	profession	NOUN
ajbmeb-285	9	20	remained	remain	VERB
ajbmeb-285	9	21	in	in	ADP
ajbmeb-285	9	22	a	a	DET
ajbmeb-285	9	23	continuous	continuous	ADJ
ajbmeb-285	9	24	development	development	NOUN
ajbmeb-285	9	25	until	until	ADP
ajbmeb-285	9	26	the	the	DET
ajbmeb-285	9	27	professional	professional	ADJ
ajbmeb-285	9	28	organizations	organization	NOUN
ajbmeb-285	9	29	of	of	ADP
ajbmeb-285	9	30	the	the	DET
ajbmeb-285	9	31	audit	audit	NOUN
ajbmeb-285	9	32	that	that	PRON
ajbmeb-285	9	33	aimed	aim	VERB
ajbmeb-285	9	34	at	at	ADP
ajbmeb-285	9	35	the	the	DET
ajbmeb-285	9	36	sponsorship	sponsorship	NOUN
ajbmeb-285	9	37	of	of	ADP
ajbmeb-285	9	38	the	the	DET
ajbmeb-285	9	39	interests	interest	NOUN
ajbmeb-285	9	40	of	of	ADP
ajbmeb-285	9	41	their	their	PRON
ajbmeb-285	9	42	members	member	NOUN
ajbmeb-285	9	43	and	and	CCONJ
ajbmeb-285	9	44	the	the	DET
ajbmeb-285	9	45	advancement	advancement	NOUN
ajbmeb-285	9	46	of	of	ADP
ajbmeb-285	9	47	professional	professional	ADJ
ajbmeb-285	9	48	performance	performance	NOUN
ajbmeb-285	9	49	of	of	ADP
ajbmeb-285	9	50	the	the	DET
ajbmeb-285	9	51	audit	audit	NOUN
ajbmeb-285	9	52	and	and	CCONJ
ajbmeb-285	9	53	study	study	NOUN
ajbmeb-285	9	54	of	of	ADP
ajbmeb-285	9	55	the	the	DET
ajbmeb-285	9	56	problems	problem	NOUN
ajbmeb-285	9	57	that	that	PRON
ajbmeb-285	9	58	face	face	VERB
ajbmeb-285	9	59	the	the	DET
ajbmeb-285	9	60	auditors	auditor	NOUN
ajbmeb-285	9	61	in	in	ADP
ajbmeb-285	9	62	the	the	DET
ajbmeb-285	9	63	performance	performance	NOUN
ajbmeb-285	9	64	of	of	ADP
ajbmeb-285	9	65	their	their	PRON
ajbmeb-285	9	66	profession	profession	NOUN
ajbmeb-285	9	67	and	and	CCONJ
ajbmeb-285	9	68	the	the	DET
ajbmeb-285	9	69	status	status	NOUN
ajbmeb-285	9	70	of	of	ADP
ajbmeb-285	9	71	recommendations	recommendation	NOUN
ajbmeb-285	9	72	in	in	ADP
ajbmeb-285	9	73	the	the	DET
ajbmeb-285	9	74	various	various	ADJ
ajbmeb-285	9	75	states	state	NOUN
ajbmeb-285	9	76	of	of	ADP
ajbmeb-285	9	77	the	the	PRON
ajbmeb-285	9	78	if	if	SCONJ
ajbmeb-285	9	79	the	the	DET
ajbmeb-285	9	80	criteria	criterion	NOUN
ajbmeb-285	9	81	focus	focus	VERB
ajbmeb-285	9	82	on	on	ADP
ajbmeb-285	9	83	quality	quality	NOUN
ajbmeb-285	9	84	auditing	auditing	NOUN
ajbmeb-285	9	85	and	and	CCONJ
ajbmeb-285	9	86	identifies	identify	VERB
ajbmeb-285	9	87	the	the	DET
ajbmeb-285	9	88	basic	basic	ADJ
ajbmeb-285	9	89	principles	principle	NOUN
ajbmeb-285	9	90	that	that	PRON
ajbmeb-285	9	91	guide	guide	VERB
ajbmeb-285	9	92	the	the	DET
ajbmeb-285	9	93	auditor	auditor	NOUN
ajbmeb-285	9	94	in	in	ADP
ajbmeb-285	9	95	the	the	DET
ajbmeb-285	9	96	performance	performance	NOUN
ajbmeb-285	9	97	of	of	ADP
ajbmeb-285	9	98	his	his	PRON
ajbmeb-285	9	99	work	work	NOUN
ajbmeb-285	9	100	,	,	PUNCT
ajbmeb-285	9	101	in	in	ADP
ajbmeb-285	9	102	order	order	NOUN
ajbmeb-285	9	103	to	to	PART
ajbmeb-285	9	104	ensure	ensure	VERB
ajbmeb-285	9	105	that	that	SCONJ
ajbmeb-285	9	106	the	the	DET
ajbmeb-285	9	107	level	level	NOUN
ajbmeb-285	9	108	of	of	ADP
ajbmeb-285	9	109	his	his	PRON
ajbmeb-285	9	110	professional	professional	ADJ
ajbmeb-285	9	111	performance	performance	NOUN
ajbmeb-285	9	112	in	in	ADP
ajbmeb-285	9	113	mailto:mhmdlyalbwdt@gmail.com	mailto:mhmdlyalbwdt@gmail.com	PROPN
ajbmeb-285	9	114	american	american	PROPN
ajbmeb-285	9	115	journal	journal	PROPN
ajbmeb-285	9	116	of	of	ADP
ajbmeb-285	9	117	business	business	NOUN
ajbmeb-285	9	118	management	management	NOUN
ajbmeb-285	9	119	,	,	PUNCT
ajbmeb-285	9	120	economics	economic	NOUN
ajbmeb-285	9	121	and	and	CCONJ
ajbmeb-285	9	122	banking	banking	NOUN
ajbmeb-285	9	123	volume	volume	NOUN
ajbmeb-285	9	124	7	7	NUM
ajbmeb-285	9	125	,	,	PUNCT
ajbmeb-285	9	126	dec	dec	PROPN
ajbmeb-285	9	127	.	.	PROPN
ajbmeb-285	9	128	,	,	PUNCT
ajbmeb-285	9	129	2022	2022	NUM
ajbmeb-285	9	130	p	p	NOUN
ajbmeb-285	9	131	a	a	PRON
ajbmeb-285	9	132	g	g	NOUN
ajbmeb-285	9	133	e	e	NOUN
ajbmeb-285	9	134	|	|	ADV
ajbmeb-285	9	135	35	35	NUM
ajbmeb-285	9	136	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-285	9	137	accordance	accordance	NOUN
ajbmeb-285	9	138	with	with	ADP
ajbmeb-285	9	139	the	the	DET
ajbmeb-285	9	140	levels	level	NOUN
ajbmeb-285	9	141	of	of	ADP
ajbmeb-285	9	142	performance	performance	NOUN
ajbmeb-285	9	143	that	that	PRON
ajbmeb-285	9	144	receive	receive	VERB
ajbmeb-285	9	145	general	general	ADJ
ajbmeb-285	9	146	acceptance	acceptance	NOUN
ajbmeb-285	9	147	among	among	ADP
ajbmeb-285	9	148	the	the	DET
ajbmeb-285	9	149	members	member	NOUN
ajbmeb-285	9	150	of	of	ADP
ajbmeb-285	9	151	the	the	DET
ajbmeb-285	9	152	profession	profession	NOUN
ajbmeb-285	9	153	.	.	PUNCT
ajbmeb-285	10	1	the	the	DET
ajbmeb-285	10	2	official	official	ADJ
ajbmeb-285	10	3	gazette	gazette	NOUN
ajbmeb-285	10	4	of	of	ADP
ajbmeb-285	10	5	the	the	DET
ajbmeb-285	10	6	official	official	ADJ
ajbmeb-285	10	7	gazette	gazette	NOUN
ajbmeb-285	10	8	shareholders	shareholder	NOUN
ajbmeb-285	10	9	and	and	CCONJ
ajbmeb-285	10	10	all	all	DET
ajbmeb-285	10	11	those	those	PRON
ajbmeb-285	10	12	dealing	deal	VERB
ajbmeb-285	10	13	with	with	ADP
ajbmeb-285	10	14	the	the	DET
ajbmeb-285	10	15	economic	economic	ADJ
ajbmeb-285	10	16	unit	unit	NOUN
ajbmeb-285	10	17	.	.	PUNCT
ajbmeb-285	11	1	this	this	DET
ajbmeb-285	11	2	forum	forum	NOUN
ajbmeb-285	11	3	is	be	AUX
ajbmeb-285	11	4	a	a	DET
ajbmeb-285	11	5	neutral	neutral	ADJ
ajbmeb-285	11	6	opinion	opinion	NOUN
ajbmeb-285	11	7	.	.	PUNCT
ajbmeb-285	12	1	if	if	SCONJ
ajbmeb-285	12	2	the	the	DET
ajbmeb-285	12	3	financial	financial	ADJ
ajbmeb-285	12	4	statements	statement	NOUN
ajbmeb-285	12	5	fairly	fairly	ADV
ajbmeb-285	12	6	express	express	VERB
ajbmeb-285	12	7	the	the	DET
ajbmeb-285	12	8	financial	financial	ADJ
ajbmeb-285	12	9	position	position	NOUN
ajbmeb-285	12	10	of	of	ADP
ajbmeb-285	12	11	the	the	DET
ajbmeb-285	12	12	unit	unit	NOUN
ajbmeb-285	12	13	and	and	CCONJ
ajbmeb-285	12	14	the	the	DET
ajbmeb-285	12	15	effect	effect	NOUN
ajbmeb-285	12	16	of	of	ADP
ajbmeb-285	12	17	its	its	PRON
ajbmeb-285	12	18	business	business	NOUN
ajbmeb-285	12	19	in	in	ADP
ajbmeb-285	12	20	accordance	accordance	NOUN
ajbmeb-285	12	21	with	with	ADP
ajbmeb-285	12	22	the	the	DET
ajbmeb-285	12	23	principles	principle	NOUN
ajbmeb-285	12	24	and	and	CCONJ
ajbmeb-285	12	25	the	the	DET
ajbmeb-285	12	26	acquaintances	acquaintance	NOUN
ajbmeb-285	12	27	that	that	PRON
ajbmeb-285	12	28	are	be	AUX
ajbmeb-285	12	29	acquainted	acquaint	VERB
ajbmeb-285	12	30	with	with	ADP
ajbmeb-285	12	31	the	the	DET
ajbmeb-285	12	32	auditor	auditor	NOUN
ajbmeb-285	12	33	,	,	PUNCT
ajbmeb-285	12	34	in	in	ADP
ajbmeb-285	12	35	need	need	NOUN
ajbmeb-285	12	36	of	of	ADP
ajbmeb-285	12	37	the	the	DET
ajbmeb-285	12	38	functioning	functioning	NOUN
ajbmeb-285	12	39	of	of	ADP
ajbmeb-285	12	40	the	the	DET
ajbmeb-285	12	41	process	process	NOUN
ajbmeb-285	12	42	of	of	ADP
ajbmeb-285	12	43	quality	quality	NOUN
ajbmeb-285	12	44	and	and	CCONJ
ajbmeb-285	12	45	efficiency	efficiency	NOUN
ajbmeb-285	12	46	so	so	SCONJ
ajbmeb-285	12	47	that	that	SCONJ
ajbmeb-285	12	48	he	he	PRON
ajbmeb-285	12	49	can	can	AUX
ajbmeb-285	12	50	show	show	VERB
ajbmeb-285	12	51	the	the	DET
ajbmeb-285	12	52	opinion	opinion	NOUN
ajbmeb-285	12	53	of	of	ADP
ajbmeb-285	12	54	the	the	DET
ajbmeb-285	12	55	artist	artist	NOUN
ajbmeb-285	12	56	in	in	ADP
ajbmeb-285	12	57	the	the	DET
ajbmeb-285	12	58	financial	financial	ADJ
ajbmeb-285	12	59	lists	list	NOUN
ajbmeb-285	12	60	after	after	ADP
ajbmeb-285	12	61	a	a	DET
ajbmeb-285	12	62	fair	fair	ADJ
ajbmeb-285	12	63	and	and	CCONJ
ajbmeb-285	12	64	sincere	sincere	ADJ
ajbmeb-285	12	65	and	and	CCONJ
ajbmeb-285	12	66	thus	thus	ADV
ajbmeb-285	12	67	achieve	achieve	VERB
ajbmeb-285	12	68	the	the	DET
ajbmeb-285	12	69	target	target	NOUN
ajbmeb-285	12	70	of	of	ADP
ajbmeb-285	12	71	the	the	DET
ajbmeb-285	12	72	verification	verification	NOUN
ajbmeb-285	12	73	,	,	PUNCT
ajbmeb-285	12	74	so	so	SCONJ
ajbmeb-285	12	75	that	that	SCONJ
ajbmeb-285	12	76	the	the	DET
ajbmeb-285	12	77	external	external	ADJ
ajbmeb-285	12	78	auditor	auditor	NOUN
ajbmeb-285	12	79	can	can	AUX
ajbmeb-285	12	80	be	be	AUX
ajbmeb-285	12	81	independent	independent	ADJ
ajbmeb-285	12	82	,	,	PUNCT
ajbmeb-285	12	83	but	but	CCONJ
ajbmeb-285	12	84	it	it	PRON
ajbmeb-285	12	85	is	be	AUX
ajbmeb-285	12	86	the	the	DET
ajbmeb-285	12	87	same	same	ADJ
ajbmeb-285	12	88	as	as	ADP
ajbmeb-285	12	89	the	the	DET
ajbmeb-285	12	90	one	one	NOUN
ajbmeb-285	12	91	who	who	PRON
ajbmeb-285	12	92	is	be	AUX
ajbmeb-285	12	93	not	not	PART
ajbmeb-285	12	94	.	.	PUNCT
ajbmeb-285	13	1	hadith	hadith	NOUN
ajbmeb-285	13	2	in	in	ADP
ajbmeb-285	13	3	the	the	DET
ajbmeb-285	13	4	definition	definition	NOUN
ajbmeb-285	13	5	that	that	PRON
ajbmeb-285	13	6	has	have	VERB
ajbmeb-285	13	7	the	the	DET
ajbmeb-285	13	8	interest	interest	NOUN
ajbmeb-285	13	9	of	of	ADP
ajbmeb-285	13	10	the	the	DET
ajbmeb-285	13	11	scientific	scientific	ADJ
ajbmeb-285	13	12	bodies	body	NOUN
ajbmeb-285	13	13	and	and	CCONJ
ajbmeb-285	13	14	societies	society	NOUN
ajbmeb-285	13	15	that	that	PRON
ajbmeb-285	13	16	are	be	AUX
ajbmeb-285	13	17	concerned	concern	VERB
ajbmeb-285	13	18	with	with	ADP
ajbmeb-285	13	19	the	the	DET
ajbmeb-285	13	20	field	field	NOUN
ajbmeb-285	13	21	of	of	ADP
ajbmeb-285	13	22	verification	verification	NOUN
ajbmeb-285	13	23	,	,	PUNCT
ajbmeb-285	13	24	so	so	SCONJ
ajbmeb-285	13	25	that	that	SCONJ
ajbmeb-285	13	26	the	the	DET
ajbmeb-285	13	27	strategy	strategy	NOUN
ajbmeb-285	13	28	of	of	ADP
ajbmeb-285	13	29	training	training	NOUN
ajbmeb-285	13	30	and	and	CCONJ
ajbmeb-285	13	31	scientific	scientific	ADJ
ajbmeb-285	13	32	alertness	alertness	NOUN
ajbmeb-285	13	33	is	be	AUX
ajbmeb-285	13	34	the	the	DET
ajbmeb-285	13	35	most	most	ADV
ajbmeb-285	13	36	prominent	prominent	ADJ
ajbmeb-285	13	37	means	mean	NOUN
ajbmeb-285	13	38	through	through	ADP
ajbmeb-285	13	39	which	which	PRON
ajbmeb-285	13	40	the	the	DET
ajbmeb-285	13	41	auditor	auditor	NOUN
ajbmeb-285	13	42	is	be	AUX
ajbmeb-285	13	43	able	able	ADJ
ajbmeb-285	13	44	to	to	PART
ajbmeb-285	13	45	achieve	achieve	VERB
ajbmeb-285	13	46	quality	quality	NOUN
ajbmeb-285	13	47	in	in	ADP
ajbmeb-285	13	48	the	the	DET
ajbmeb-285	13	49	definition	definition	NOUN
ajbmeb-285	13	50	and	and	CCONJ
ajbmeb-285	13	51	the	the	DET
ajbmeb-285	13	52	subject	subject	NOUN
ajbmeb-285	13	53	of	of	ADP
ajbmeb-285	13	54	the	the	DET
ajbmeb-285	13	55	subject	subject	NOUN
ajbmeb-285	13	56	,	,	PUNCT
ajbmeb-285	13	57	so	so	SCONJ
ajbmeb-285	13	58	that	that	SCONJ
ajbmeb-285	13	59	the	the	DET
ajbmeb-285	13	60	question	question	NOUN
ajbmeb-285	13	61	is	be	AUX
ajbmeb-285	13	62	to	to	PART
ajbmeb-285	13	63	be	be	AUX
ajbmeb-285	13	64	able	able	ADJ
ajbmeb-285	13	65	to	to	PART
ajbmeb-285	13	66	do	do	VERB
ajbmeb-285	13	67	so	so	SCONJ
ajbmeb-285	13	68	that	that	SCONJ
ajbmeb-285	13	69	the	the	DET
ajbmeb-285	13	70	effect	effect	NOUN
ajbmeb-285	13	71	of	of	ADP
ajbmeb-285	13	72	the	the	DET
ajbmeb-285	13	73	question	question	NOUN
ajbmeb-285	13	74	is	be	AUX
ajbmeb-285	13	75	to	to	PART
ajbmeb-285	13	76	be	be	AUX
ajbmeb-285	13	77	able	able	ADJ
ajbmeb-285	13	78	to	to	PART
ajbmeb-285	13	79	do	do	VERB
ajbmeb-285	13	80	so	so	ADV
ajbmeb-285	13	81	.	.	PUNCT
ajbmeb-285	14	1	for	for	ADP
ajbmeb-285	14	2	auditors	auditor	NOUN
ajbmeb-285	14	3	when	when	SCONJ
ajbmeb-285	14	4	auditing	audit	VERB
ajbmeb-285	14	5	fair	fair	ADJ
ajbmeb-285	14	6	value	value	NOUN
ajbmeb-285	14	7	estimates	estimate	NOUN
ajbmeb-285	14	8	and	and	CCONJ
ajbmeb-285	14	9	their	their	PRON
ajbmeb-285	14	10	reflection	reflection	NOUN
ajbmeb-285	14	11	on	on	ADP
ajbmeb-285	14	12	the	the	DET
ajbmeb-285	14	13	effectiveness	effectiveness	NOUN
ajbmeb-285	14	14	of	of	ADP
ajbmeb-285	14	15	professional	professional	ADJ
ajbmeb-285	14	16	skepticism	skepticism	NOUN
ajbmeb-285	14	17	.	.	PUNCT
ajbmeb-285	15	1	first	first	ADV
ajbmeb-285	15	2	/	/	PUNCT
ajbmeb-285	15	3	reviewing	review	VERB
ajbmeb-285	15	4	the	the	DET
ajbmeb-285	15	5	literature	literature	NOUN
ajbmeb-285	15	6	and	and	CCONJ
ajbmeb-285	15	7	previous	previous	ADJ
ajbmeb-285	15	8	studies	study	NOUN
ajbmeb-285	15	9	.	.	PUNCT
ajbmeb-285	16	1	a	a	DET
ajbmeb-285	16	2	study	study	NOUN
ajbmeb-285	16	3	focused	focus	VERB
ajbmeb-285	16	4	(	(	PUNCT
ajbmeb-285	16	5	jayanthi	jayanthi	PROPN
ajbmeb-285	16	6	kumarasiri1	kumarasiri1	PROPN
ajbmeb-285	16	7	and	and	CCONJ
ajbmeb-285	16	8	richard	richard	PROPN
ajbmeb-285	16	9	fisher	fisher	PROPN
ajbmeb-285	16	10	/	/	SYM
ajbmeb-285	16	11	2011	2011	NUM
ajbmeb-285	16	12	)	)	PUNCT
ajbmeb-285	16	13	on	on	ADP
ajbmeb-285	16	14	identifying	identify	VERB
ajbmeb-285	16	15	and	and	CCONJ
ajbmeb-285	16	16	examining	examine	VERB
ajbmeb-285	16	17	issues	issue	NOUN
ajbmeb-285	16	18	and	and	CCONJ
ajbmeb-285	16	19	challenges	challenge	VERB
ajbmeb-285	16	20	facing	face	VERB
ajbmeb-285	16	21	auditors	auditor	NOUN
ajbmeb-285	16	22	,	,	PUNCT
ajbmeb-285	16	23	a	a	DET
ajbmeb-285	16	24	survey	survey	NOUN
ajbmeb-285	16	25	of	of	ADP
ajbmeb-285	16	26	156	156	NUM
ajbmeb-285	16	27	practicing	practice	VERB
ajbmeb-285	16	28	fva	fva	ADJ
ajbmeb-285	16	29	auditors	auditor	NOUN
ajbmeb-285	16	30	in	in	ADP
ajbmeb-285	16	31	sri	sri	PROPN
ajbmeb-285	16	32	lanka	lanka	PROPN
ajbmeb-285	16	33	.	.	PUNCT
ajbmeb-285	17	1	specific	specific	ADJ
ajbmeb-285	17	2	with	with	ADP
ajbmeb-285	17	3	its	its	PRON
ajbmeb-285	17	4	implementation	implementation	NOUN
ajbmeb-285	17	5	in	in	ADP
ajbmeb-285	17	6	developing	develop	VERB
ajbmeb-285	17	7	countries	country	NOUN
ajbmeb-285	17	8	.	.	PUNCT
ajbmeb-285	18	1	these	these	DET
ajbmeb-285	18	2	issues	issue	NOUN
ajbmeb-285	18	3	included	include	VERB
ajbmeb-285	18	4	:	:	PUNCT
ajbmeb-285	18	5	lack	lack	NOUN
ajbmeb-285	18	6	of	of	ADP
ajbmeb-285	18	7	technical	technical	ADJ
ajbmeb-285	18	8	knowledge	knowledge	NOUN
ajbmeb-285	18	9	(	(	PUNCT
ajbmeb-285	18	10	siriwardane	siriwardane	NOUN
ajbmeb-285	18	11	et	et	PROPN
ajbmeb-285	18	12	al	al	PROPN
ajbmeb-285	18	13	,	,	PUNCT
ajbmeb-285	18	14	2014:4	2014:4	NUM
ajbmeb-285	18	15	)	)	PUNCT
ajbmeb-285	18	16	,	,	PUNCT
ajbmeb-285	18	17	prevalence	prevalence	NOUN
ajbmeb-285	18	18	of	of	ADP
ajbmeb-285	18	19	inactive	inactive	ADJ
ajbmeb-285	18	20	markets	market	NOUN
ajbmeb-285	18	21	in	in	ADP
ajbmeb-285	18	22	developing	develop	VERB
ajbmeb-285	18	23	countries	country	NOUN
ajbmeb-285	18	24	,	,	PUNCT
ajbmeb-285	18	25	difficulties	difficulty	NOUN
ajbmeb-285	18	26	associated	associate	VERB
ajbmeb-285	18	27	with	with	ADP
ajbmeb-285	18	28	differences	difference	NOUN
ajbmeb-285	18	29	in	in	ADP
ajbmeb-285	18	30	the	the	DET
ajbmeb-285	18	31	techniques	technique	NOUN
ajbmeb-285	18	32	used	use	VERB
ajbmeb-285	18	33	to	to	PART
ajbmeb-285	18	34	ascertain	ascertain	VERB
ajbmeb-285	18	35	fair	fair	ADJ
ajbmeb-285	18	36	values	value	NOUN
ajbmeb-285	18	37	across	across	ADP
ajbmeb-285	18	38	different	different	ADJ
ajbmeb-285	18	39	industries	industry	NOUN
ajbmeb-285	18	40	,	,	PUNCT
ajbmeb-285	18	41	general	general	ADJ
ajbmeb-285	18	42	complexities	complexity	NOUN
ajbmeb-285	18	43	in	in	ADP
ajbmeb-285	18	44	ascertaining	ascertain	VERB
ajbmeb-285	18	45	fair	fair	ADJ
ajbmeb-285	18	46	values	value	NOUN
ajbmeb-285	18	47	,	,	PUNCT
ajbmeb-285	18	48	incorporation	incorporation	NOUN
ajbmeb-285	18	49	of	of	ADP
ajbmeb-285	18	50	events	event	NOUN
ajbmeb-285	18	51	and	and	CCONJ
ajbmeb-285	18	52	conditions	condition	NOUN
ajbmeb-285	18	53	into	into	ADP
ajbmeb-285	18	54	valuations	valuation	NOUN
ajbmeb-285	18	55	and	and	CCONJ
ajbmeb-285	18	56	forward	forward	ADV
ajbmeb-285	18	57	-	-	PUNCT
ajbmeb-285	18	58	looking	look	VERB
ajbmeb-285	18	59	forecasts	forecast	NOUN
ajbmeb-285	18	60	,	,	PUNCT
ajbmeb-285	18	61	the	the	DET
ajbmeb-285	18	62	basic	basic	ADJ
ajbmeb-285	18	63	means	mean	NOUN
ajbmeb-285	18	64	of	of	ADP
ajbmeb-285	18	65	disappearance	disappearance	NOUN
ajbmeb-285	18	66	from	from	ADP
ajbmeb-285	18	67	these	these	DET
ajbmeb-285	18	68	fear	fear	NOUN
ajbmeb-285	18	69	either	either	CCONJ
ajbmeb-285	18	70	the	the	DET
ajbmeb-285	18	71	study	study	NOUN
ajbmeb-285	18	72	(	(	PUNCT
ajbmeb-285	18	73	oyewo	oyewo	ADJ
ajbmeb-285	18	74	babajide	babajide	NOUN
ajbmeb-285	18	75	/	/	SYM
ajbmeb-285	18	76	2019	2019	NUM
ajbmeb-285	18	77	)	)	PUNCT
ajbmeb-285	18	78	included	include	VERB
ajbmeb-285	18	79	studies	study	NOUN
ajbmeb-285	18	80	after	after	ADP
ajbmeb-285	18	81	the	the	DET
ajbmeb-285	18	82	implementation	implementation	NOUN
ajbmeb-285	18	83	of	of	ADP
ajbmeb-285	18	84	the	the	DET
ajbmeb-285	18	85	measurement	measurement	NOUN
ajbmeb-285	18	86	of	of	ADP
ajbmeb-285	18	87	fair	fair	ADJ
ajbmeb-285	18	88	value	value	NOUN
ajbmeb-285	18	89	the	the	DET
ajbmeb-285	18	90	international	international	ADJ
ajbmeb-285	18	91	standard	standard	NOUN
ajbmeb-285	18	92	for	for	ADP
ajbmeb-285	18	93	the	the	DET
ajbmeb-285	18	94	preparation	preparation	NOUN
ajbmeb-285	18	95	of	of	ADP
ajbmeb-285	18	96	financial	financial	ADJ
ajbmeb-285	18	97	reports	report	NOUN
ajbmeb-285	18	98	number	number	NOUN
ajbmeb-285	18	99	(	(	PUNCT
ajbmeb-285	18	100	13	13	NUM
ajbmeb-285	18	101	)	)	PUNCT
ajbmeb-285	18	102	in	in	ADP
ajbmeb-285	18	103	nigeria	nigeria	PROPN
ajbmeb-285	18	104	,	,	PUNCT
ajbmeb-285	18	105	and	and	CCONJ
ajbmeb-285	18	106	it	it	PRON
ajbmeb-285	18	107	concluded	conclude	VERB
ajbmeb-285	18	108	that	that	SCONJ
ajbmeb-285	18	109	the	the	DET
ajbmeb-285	18	110	most	most	ADV
ajbmeb-285	18	111	intense	intense	ADJ
ajbmeb-285	18	112	determination	determination	NOUN
ajbmeb-285	18	113	of	of	ADP
ajbmeb-285	18	114	the	the	DET
ajbmeb-285	18	115	valuable	valuable	ADJ
ajbmeb-285	18	116	values	value	NOUN
ajbmeb-285	18	117	is	be	AUX
ajbmeb-285	18	118	not	not	PART
ajbmeb-285	18	119	it	it	PRON
ajbmeb-285	18	120	seems	seem	VERB
ajbmeb-285	18	121	that	that	SCONJ
ajbmeb-285	18	122	the	the	DET
ajbmeb-285	18	123	size	size	NOUN
ajbmeb-285	18	124	of	of	ADP
ajbmeb-285	18	125	these	these	DET
ajbmeb-285	18	126	challenges	challenge	NOUN
ajbmeb-285	18	127	in	in	ADP
ajbmeb-285	18	128	different	different	ADJ
ajbmeb-285	18	129	industry	industry	NOUN
ajbmeb-285	18	130	sectors	sector	NOUN
ajbmeb-285	18	131	is	be	AUX
ajbmeb-285	18	132	similar	similar	ADJ
ajbmeb-285	18	133	in	in	ADP
ajbmeb-285	18	134	the	the	DET
ajbmeb-285	18	135	characteristics	characteristic	NOUN
ajbmeb-285	18	136	of	of	ADP
ajbmeb-285	18	137	the	the	DET
ajbmeb-285	18	138	auditing	auditing	NOUN
ajbmeb-285	18	139	firm	firm	NOUN
ajbmeb-285	18	140	that	that	PRON
ajbmeb-285	18	141	affect	affect	VERB
ajbmeb-285	18	142	the	the	DET
ajbmeb-285	18	143	perception	perception	NOUN
ajbmeb-285	18	144	of	of	ADP
ajbmeb-285	18	145	the	the	DET
ajbmeb-285	18	146	challenges	challenge	NOUN
ajbmeb-285	18	147	,	,	PUNCT
ajbmeb-285	18	148	but	but	CCONJ
ajbmeb-285	18	149	there	there	PRON
ajbmeb-285	18	150	is	be	VERB
ajbmeb-285	18	151	agreement	agreement	NOUN
ajbmeb-285	18	152	that	that	SCONJ
ajbmeb-285	18	153	the	the	DET
ajbmeb-285	18	154	manipulation	manipulation	NOUN
ajbmeb-285	18	155	of	of	ADP
ajbmeb-285	18	156	the	the	DET
ajbmeb-285	18	157	values	value	NOUN
ajbmeb-285	18	158	of	of	ADP
ajbmeb-285	18	159	assets	asset	NOUN
ajbmeb-285	18	160	and	and	CCONJ
ajbmeb-285	18	161	liabilities	liability	NOUN
ajbmeb-285	18	162	without	without	ADP
ajbmeb-285	18	163	a	a	DET
ajbmeb-285	18	164	market	market	NOUN
ajbmeb-285	18	165	price	price	NOUN
ajbmeb-285	18	166	during	during	ADP
ajbmeb-285	18	167	estimation	estimation	NOUN
ajbmeb-285	18	168	,	,	PUNCT
ajbmeb-285	18	169	and	and	CCONJ
ajbmeb-285	18	170	taking	take	VERB
ajbmeb-285	18	171	advantage	advantage	NOUN
ajbmeb-285	18	172	of	of	ADP
ajbmeb-285	18	173	the	the	DET
ajbmeb-285	18	174	lack	lack	NOUN
ajbmeb-285	18	175	of	of	ADP
ajbmeb-285	18	176	information	information	NOUN
ajbmeb-285	18	177	market	market	NOUN
ajbmeb-285	18	178	for	for	ADP
ajbmeb-285	18	179	assets	asset	NOUN
ajbmeb-285	18	180	/	/	SYM
ajbmeb-285	18	181	liabilities	liability	NOUN
ajbmeb-285	18	182	on	on	ADP
ajbmeb-285	18	183	the	the	DET
ajbmeb-285	18	184	part	part	NOUN
ajbmeb-285	18	185	of	of	ADP
ajbmeb-285	18	186	managers	manager	NOUN
ajbmeb-285	18	187	to	to	PART
ajbmeb-285	18	188	manipulate	manipulate	VERB
ajbmeb-285	18	189	financial	financial	ADJ
ajbmeb-285	18	190	statements	statement	NOUN
ajbmeb-285	18	191	,	,	PUNCT
ajbmeb-285	18	192	and	and	CCONJ
ajbmeb-285	18	193	the	the	DET
ajbmeb-285	18	194	low	low	ADJ
ajbmeb-285	18	195	level	level	NOUN
ajbmeb-285	18	196	of	of	ADP
ajbmeb-285	18	197	training	training	NOUN
ajbmeb-285	18	198	and	and	CCONJ
ajbmeb-285	18	199	scientific	scientific	ADJ
ajbmeb-285	18	200	qualification	qualification	NOUN
ajbmeb-285	18	201	of	of	ADP
ajbmeb-285	18	202	auditors	auditor	NOUN
ajbmeb-285	18	203	are	be	AUX
ajbmeb-285	18	204	the	the	DET
ajbmeb-285	18	205	most	most	ADV
ajbmeb-285	18	206	important	important	ADJ
ajbmeb-285	18	207	challenges	challenge	NOUN
ajbmeb-285	18	208	facing	face	VERB
ajbmeb-285	18	209	auditing	audit	VERB
ajbmeb-285	18	210	fair	fair	ADJ
ajbmeb-285	18	211	value	value	NOUN
ajbmeb-285	18	212	estimates	estimate	NOUN
ajbmeb-285	18	213	.	.	PUNCT
ajbmeb-285	19	1	the	the	DET
ajbmeb-285	19	2	second	second	ADJ
ajbmeb-285	19	3	/	/	PUNCT
ajbmeb-285	19	4	the	the	DET
ajbmeb-285	19	5	role	role	NOUN
ajbmeb-285	19	6	of	of	ADP
ajbmeb-285	19	7	training	training	NOUN
ajbmeb-285	19	8	and	and	CCONJ
ajbmeb-285	19	9	scientific	scientific	ADJ
ajbmeb-285	19	10	qualification	qualification	NOUN
ajbmeb-285	19	11	in	in	ADP
ajbmeb-285	19	12	developing	develop	VERB
ajbmeb-285	19	13	the	the	DET
ajbmeb-285	19	14	perception	perception	NOUN
ajbmeb-285	19	15	of	of	ADP
ajbmeb-285	19	16	the	the	DET
ajbmeb-285	19	17	external	external	ADJ
ajbmeb-285	19	18	auditor	auditor	NOUN
ajbmeb-285	19	19	1	1	NUM
ajbmeb-285	19	20	the	the	DET
ajbmeb-285	19	21	importance	importance	NOUN
ajbmeb-285	19	22	of	of	ADP
ajbmeb-285	19	23	training	training	NOUN
ajbmeb-285	19	24	and	and	CCONJ
ajbmeb-285	19	25	scientific	scientific	ADJ
ajbmeb-285	19	26	qualification	qualification	NOUN
ajbmeb-285	19	27	of	of	ADP
ajbmeb-285	19	28	the	the	DET
ajbmeb-285	19	29	external	external	ADJ
ajbmeb-285	19	30	auditor	auditor	NOUN
ajbmeb-285	19	31	.	.	PUNCT
ajbmeb-285	20	1	training	training	NOUN
ajbmeb-285	20	2	from	from	ADP
ajbmeb-285	20	3	a	a	DET
ajbmeb-285	20	4	group	group	NOUN
ajbmeb-285	20	5	of	of	ADP
ajbmeb-285	20	6	activities	activity	NOUN
ajbmeb-285	20	7	is	be	AUX
ajbmeb-285	20	8	related	relate	VERB
ajbmeb-285	20	9	to	to	ADP
ajbmeb-285	20	10	new	new	ADJ
ajbmeb-285	20	11	programs	program	NOUN
ajbmeb-285	20	12	that	that	PRON
ajbmeb-285	20	13	aim	aim	VERB
ajbmeb-285	20	14	to	to	PART
ajbmeb-285	20	15	cheer	cheer	VERB
ajbmeb-285	20	16	the	the	DET
ajbmeb-285	20	17	workers	worker	NOUN
ajbmeb-285	20	18	in	in	ADP
ajbmeb-285	20	19	the	the	DET
ajbmeb-285	20	20	only	only	ADJ
ajbmeb-285	20	21	ones	one	NOUN
ajbmeb-285	20	22	that	that	PRON
ajbmeb-285	20	23	make	make	VERB
ajbmeb-285	20	24	them	they	PRON
ajbmeb-285	20	25	able	able	ADJ
ajbmeb-285	20	26	to	to	PART
ajbmeb-285	20	27	bear	bear	VERB
ajbmeb-285	20	28	the	the	DET
ajbmeb-285	20	29	responsibilities	responsibility	NOUN
ajbmeb-285	20	30	and	and	CCONJ
ajbmeb-285	20	31	alms	alm	NOUN
ajbmeb-285	20	32	,	,	PUNCT
ajbmeb-285	20	33	(	(	PUNCT
ajbmeb-285	20	34	herliansyah	herliansyah	NOUN
ajbmeb-285	20	35	&	&	CCONJ
ajbmeb-285	20	36	ilyas	ilyas	PROPN
ajbmeb-285	20	37	:	:	PUNCT
ajbmeb-285	21	1	2006	2006	NUM
ajbmeb-285	21	2	:	:	PUNCT
ajbmeb-285	21	3	25	25	NUM
ajbmeb-285	21	4	)	)	PUNCT
ajbmeb-285	21	5	as	as	ADV
ajbmeb-285	21	6	well	well	ADV
ajbmeb-285	21	7	as	as	ADP
ajbmeb-285	21	8	that	that	SCONJ
ajbmeb-285	21	9	the	the	DET
ajbmeb-285	21	10	value	value	NOUN
ajbmeb-285	21	11	of	of	ADP
ajbmeb-285	21	12	a	a	DET
ajbmeb-285	21	13	high	high	ADJ
ajbmeb-285	21	14	-economic	-economic	ADJ
ajbmeb-285	21	15	head	head	NOUN
ajbmeb-285	21	16	is	be	AUX
ajbmeb-285	21	17	qualified	qualified	ADJ
ajbmeb-285	21	18	for	for	ADP
ajbmeb-285	21	19	the	the	DET
ajbmeb-285	21	20	human	human	ADJ
ajbmeb-285	21	21	money	money	NOUN
ajbmeb-285	21	22	that	that	PRON
ajbmeb-285	21	23	grows	grow	VERB
ajbmeb-285	21	24	when	when	SCONJ
ajbmeb-285	21	25	the	the	DET
ajbmeb-285	21	26	learning	learning	NOUN
ajbmeb-285	21	27	and	and	CCONJ
ajbmeb-285	21	28	training	training	NOUN
ajbmeb-285	21	29	of	of	ADP
ajbmeb-285	21	30	workers	worker	NOUN
ajbmeb-285	21	31	are	be	AUX
ajbmeb-285	21	32	achieved	achieve	VERB
ajbmeb-285	21	33	in	in	ADP
ajbmeb-285	21	34	a	a	DET
ajbmeb-285	21	35	continuous	continuous	ADJ
ajbmeb-285	21	36	manner	manner	NOUN
ajbmeb-285	21	37	:	:	PUNCT
ajbmeb-285	21	38	(	(	PUNCT
ajbmeb-285	21	39	bernardin	bernardin	NOUN
ajbmeb-285	21	40	)	)	PUNCT
ajbmeb-285	21	41	describes	describe	VERB
ajbmeb-285	21	42	training	training	NOUN
ajbmeb-285	21	43	as	as	ADP
ajbmeb-285	21	44	an	an	DET
ajbmeb-285	21	45	'	'	PUNCT
ajbmeb-285	21	46	attempt	attempt	NOUN
ajbmeb-285	21	47	to	to	PART
ajbmeb-285	21	48	improve	improve	VERB
ajbmeb-285	21	49	the	the	DET
ajbmeb-285	21	50	quality	quality	NOUN
ajbmeb-285	21	51	of	of	ADP
ajbmeb-285	21	52	workers	worker	NOUN
ajbmeb-285	21	53	'	'	PART
ajbmeb-285	21	54	performance	performance	NOUN
ajbmeb-285	21	55	in	in	ADP
ajbmeb-285	21	56	the	the	DET
ajbmeb-285	21	57	jobs	job	NOUN
ajbmeb-285	21	58	they	they	PRON
ajbmeb-285	21	59	are	be	AUX
ajbmeb-285	21	60	assigned	assign	VERB
ajbmeb-285	21	61	to	to	PART
ajbmeb-285	21	62	perform	perform	VERB
ajbmeb-285	21	63	,	,	PUNCT
ajbmeb-285	21	64	which	which	PRON
ajbmeb-285	21	65	leads	lead	VERB
ajbmeb-285	21	66	as	as	ADP
ajbmeb-285	21	67	a	a	DET
ajbmeb-285	21	68	result	result	NOUN
ajbmeb-285	21	69	to	to	ADP
ajbmeb-285	21	70	realizing	realize	VERB
ajbmeb-285	21	71	the	the	DET
ajbmeb-285	21	72	knowledge	knowledge	NOUN
ajbmeb-285	21	73	and	and	CCONJ
ajbmeb-285	21	74	skills	skill	NOUN
ajbmeb-285	21	75	of	of	ADP
ajbmeb-285	21	76	workers	worker	NOUN
ajbmeb-285	21	77	at	at	ADP
ajbmeb-285	21	78	the	the	DET
ajbmeb-285	21	79	economic	economic	ADJ
ajbmeb-285	21	80	unit	unit	NOUN
ajbmeb-285	21	81	and	and	CCONJ
ajbmeb-285	21	82	improving	improve	VERB
ajbmeb-285	21	83	their	their	PRON
ajbmeb-285	21	84	behavior	behavior	NOUN
ajbmeb-285	21	85	'	'	PUNCT
ajbmeb-285	21	86	(	(	PUNCT
ajbmeb-285	21	87	bernardin	bernardin	NOUN
ajbmeb-285	21	88	:	:	PUNCT
ajbmeb-285	21	89	2003	2003	NUM
ajbmeb-285	21	90	:	:	PUNCT
ajbmeb-285	21	91	164	164	NUM
ajbmeb-285	21	92	)	)	PUNCT
ajbmeb-285	21	93	.	.	PUNCT
ajbmeb-285	22	1	as	as	ADV
ajbmeb-285	22	2	well	well	ADV
ajbmeb-285	22	3	as	as	ADP
ajbmeb-285	22	4	the	the	DET
ajbmeb-285	22	5	efficiency	efficiency	NOUN
ajbmeb-285	22	6	that	that	PRON
ajbmeb-285	22	7	leads	lead	VERB
ajbmeb-285	22	8	to	to	ADP
ajbmeb-285	22	9	the	the	DET
ajbmeb-285	22	10	result	result	NOUN
ajbmeb-285	22	11	of	of	ADP
ajbmeb-285	22	12	the	the	DET
ajbmeb-285	22	13	improvement	improvement	NOUN
ajbmeb-285	22	14	of	of	ADP
ajbmeb-285	22	15	performance	performance	NOUN
ajbmeb-285	22	16	(	(	PUNCT
ajbmeb-285	22	17	rue	rue	X
ajbmeb-285	22	18	and	and	CCONJ
ajbmeb-285	22	19	byrs:2004:190	byrs:2004:190	NUM
ajbmeb-285	22	20	)	)	PUNCT
ajbmeb-285	22	21	(	(	PUNCT
ajbmeb-285	22	22	the	the	DET
ajbmeb-285	22	23	training	training	NOUN
ajbmeb-285	22	24	was	be	AUX
ajbmeb-285	22	25	also	also	ADV
ajbmeb-285	22	26	described	describe	VERB
ajbmeb-285	22	27	'	'	PUNCT
ajbmeb-285	22	28	that	that	SCONJ
ajbmeb-285	22	29	it	it	PRON
ajbmeb-285	22	30	is	be	AUX
ajbmeb-285	22	31	a	a	DET
ajbmeb-285	22	32	systematic	systematic	ADJ
ajbmeb-285	22	33	development	development	NOUN
ajbmeb-285	22	34	process	process	NOUN
ajbmeb-285	22	35	that	that	PRON
ajbmeb-285	22	36	workers	worker	NOUN
ajbmeb-285	22	37	in	in	ADP
ajbmeb-285	22	38	the	the	DET
ajbmeb-285	22	39	economic	economic	ADJ
ajbmeb-285	22	40	only	only	ADV
ajbmeb-285	22	41	obtained	obtain	VERB
ajbmeb-285	22	42	in	in	ADP
ajbmeb-285	22	43	the	the	DET
ajbmeb-285	22	44	thoughts	thought	NOUN
ajbmeb-285	22	45	and	and	CCONJ
ajbmeb-285	22	46	the	the	DET
ajbmeb-285	22	47	decision	decision	NOUN
ajbmeb-285	22	48	-making	-making	NOUN
ajbmeb-285	22	49	and	and	CCONJ
ajbmeb-285	22	50	the	the	DET
ajbmeb-285	22	51	definition	definition	NOUN
ajbmeb-285	22	52	of	of	ADP
ajbmeb-285	22	53	problems	problem	NOUN
ajbmeb-285	22	54	and	and	CCONJ
ajbmeb-285	22	55	the	the	DET
ajbmeb-285	22	56	extent	extent	NOUN
ajbmeb-285	22	57	the	the	DET
ajbmeb-285	22	58	maturity	maturity	NOUN
ajbmeb-285	22	59	of	of	ADP
ajbmeb-285	22	60	its	its	PRON
ajbmeb-285	22	61	solutions	solution	NOUN
ajbmeb-285	22	62	'	'	PART
ajbmeb-285	22	63	(	(	PUNCT
ajbmeb-285	22	64	bai	bai	PROPN
ajbmeb-285	22	65	american	american	PROPN
ajbmeb-285	22	66	journal	journal	PROPN
ajbmeb-285	22	67	of	of	ADP
ajbmeb-285	22	68	business	business	NOUN
ajbmeb-285	22	69	management	management	NOUN
ajbmeb-285	22	70	,	,	PUNCT
ajbmeb-285	22	71	economics	economic	NOUN
ajbmeb-285	22	72	and	and	CCONJ
ajbmeb-285	22	73	banking	banking	NOUN
ajbmeb-285	22	74	volume	volume	NOUN
ajbmeb-285	22	75	7	7	NUM
ajbmeb-285	22	76	,	,	PUNCT
ajbmeb-285	22	77	dec	dec	PROPN
ajbmeb-285	22	78	.	.	PROPN
ajbmeb-285	22	79	,	,	PUNCT
ajbmeb-285	22	80	2022	2022	NUM
ajbmeb-285	22	81	p	p	NOUN
ajbmeb-285	22	82	a	a	DET
ajbmeb-285	22	83	g	g	NOUN
ajbmeb-285	22	84	e	e	NOUN
ajbmeb-285	22	85	|	|	ADV
ajbmeb-285	22	86	36	36	NUM
ajbmeb-285	22	87	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-285	22	88	and	and	CCONJ
ajbmeb-285	22	89	yang	yang	PROPN
ajbmeb-285	22	90	:	:	PUNCT
ajbmeb-285	22	91	2009:1	2009:1	NUM
ajbmeb-285	22	92	)	)	PUNCT
ajbmeb-285	22	93	(	(	PUNCT
ajbmeb-285	22	94	therefore	therefore	ADV
ajbmeb-285	22	95	,	,	PUNCT
ajbmeb-285	22	96	scientific	scientific	ADJ
ajbmeb-285	22	97	training	training	NOUN
ajbmeb-285	22	98	and	and	CCONJ
ajbmeb-285	22	99	qualification	qualification	NOUN
ajbmeb-285	22	100	lead	lead	NOUN
ajbmeb-285	22	101	to	to	ADP
ajbmeb-285	22	102	the	the	DET
ajbmeb-285	22	103	development	development	NOUN
ajbmeb-285	22	104	of	of	ADP
ajbmeb-285	22	105	cognitive	cognitive	ADJ
ajbmeb-285	22	106	maturity	maturity	NOUN
ajbmeb-285	22	107	and	and	CCONJ
ajbmeb-285	22	108	the	the	DET
ajbmeb-285	22	109	completeness	completeness	NOUN
ajbmeb-285	22	110	and	and	CCONJ
ajbmeb-285	22	111	clarity	clarity	NOUN
ajbmeb-285	22	112	of	of	ADP
ajbmeb-285	22	113	perceptions	perception	NOUN
ajbmeb-285	22	114	,	,	PUNCT
ajbmeb-285	22	115	as	as	SCONJ
ajbmeb-285	22	116	maturity	maturity	NOUN
ajbmeb-285	22	117	in	in	ADP
ajbmeb-285	22	118	knowledge	knowledge	NOUN
ajbmeb-285	22	119	and	and	CCONJ
ajbmeb-285	22	120	thinking	thinking	NOUN
ajbmeb-285	22	121	is	be	AUX
ajbmeb-285	22	122	the	the	DET
ajbmeb-285	22	123	goal	goal	NOUN
ajbmeb-285	22	124	of	of	ADP
ajbmeb-285	22	125	the	the	DET
ajbmeb-285	22	126	human	human	ADJ
ajbmeb-285	22	127	mind	mind	NOUN
ajbmeb-285	22	128	in	in	ADP
ajbmeb-285	22	129	terms	term	NOUN
ajbmeb-285	22	130	of	of	ADP
ajbmeb-285	22	131	the	the	DET
ajbmeb-285	22	132	completion	completion	NOUN
ajbmeb-285	22	133	of	of	ADP
ajbmeb-285	22	134	those	those	DET
ajbmeb-285	22	135	perceptions	perception	NOUN
ajbmeb-285	22	136	in	in	ADP
ajbmeb-285	22	137	order	order	NOUN
ajbmeb-285	22	138	for	for	SCONJ
ajbmeb-285	22	139	them	they	PRON
ajbmeb-285	22	140	to	to	PART
ajbmeb-285	22	141	be	be	AUX
ajbmeb-285	22	142	aware	aware	ADJ
ajbmeb-285	22	143	of	of	ADP
ajbmeb-285	22	144	variables	variable	NOUN
ajbmeb-285	22	145	and	and	CCONJ
ajbmeb-285	22	146	accounting	accounting	NOUN
ajbmeb-285	22	147	systems	system	NOUN
ajbmeb-285	22	148	and	and	CCONJ
ajbmeb-285	22	149	auditing	auditing	NOUN
ajbmeb-285	22	150	accounts	account	NOUN
ajbmeb-285	22	151	(	(	PUNCT
ajbmeb-285	22	152	pany	pany	NOUN
ajbmeb-285	22	153	2004	2004	NUM
ajbmeb-285	22	154	:	:	PUNCT
ajbmeb-285	22	155	13	13	NUM
ajbmeb-285	22	156	)	)	PUNCT
ajbmeb-285	22	157	.	.	PUNCT
ajbmeb-285	23	1	&	&	CCONJ
ajbmeb-285	24	1	whittington	whittington	PROPN
ajbmeb-285	24	2	,	,	PUNCT
ajbmeb-285	24	3	(	(	PUNCT
ajbmeb-285	24	4	rahayu	rahayu	PROPN
ajbmeb-285	24	5	)	)	PUNCT
ajbmeb-285	24	6	indicated	indicate	VERB
ajbmeb-285	24	7	that	that	SCONJ
ajbmeb-285	24	8	training	training	NOUN
ajbmeb-285	24	9	has	have	VERB
ajbmeb-285	24	10	a	a	DET
ajbmeb-285	24	11	greater	great	ADJ
ajbmeb-285	24	12	impact	impact	NOUN
ajbmeb-285	24	13	on	on	ADP
ajbmeb-285	24	14	improving	improve	VERB
ajbmeb-285	24	15	the	the	DET
ajbmeb-285	24	16	auditor	auditor	NOUN
ajbmeb-285	24	17	's	's	PART
ajbmeb-285	24	18	experience	experience	NOUN
ajbmeb-285	24	19	than	than	SCONJ
ajbmeb-285	24	20	that	that	PRON
ajbmeb-285	24	21	obtained	obtain	VERB
ajbmeb-285	24	22	from	from	ADP
ajbmeb-285	24	23	traditional	traditional	ADJ
ajbmeb-285	24	24	programs	program	NOUN
ajbmeb-285	24	25	and	and	CCONJ
ajbmeb-285	24	26	has	have	VERB
ajbmeb-285	24	27	a	a	DET
ajbmeb-285	24	28	positive	positive	ADJ
ajbmeb-285	24	29	effect	effect	NOUN
ajbmeb-285	24	30	on	on	ADP
ajbmeb-285	24	31	the	the	DET
ajbmeb-285	24	32	auditor	auditor	NOUN
ajbmeb-285	24	33	's	's	PART
ajbmeb-285	24	34	ability	ability	NOUN
ajbmeb-285	24	35	to	to	PART
ajbmeb-285	24	36	detect	detect	VERB
ajbmeb-285	24	37	errors	error	NOUN
ajbmeb-285	24	38	,	,	PUNCT
ajbmeb-285	24	39	fraud	fraud	NOUN
ajbmeb-285	24	40	,	,	PUNCT
ajbmeb-285	24	41	or	or	CCONJ
ajbmeb-285	24	42	management	management	NOUN
ajbmeb-285	24	43	manipulation	manipulation	NOUN
ajbmeb-285	24	44	(	(	PUNCT
ajbmeb-285	24	45	rahayu	rahayu	PROPN
ajbmeb-285	24	46	2010	2010	NUM
ajbmeb-285	24	47	:	:	PUNCT
ajbmeb-285	24	48	139	139	NUM
ajbmeb-285	24	49	)	)	PUNCT
ajbmeb-285	24	50	.	.	PUNCT
ajbmeb-285	25	1	the	the	DET
ajbmeb-285	25	2	training	training	NOUN
ajbmeb-285	25	3	discusses	discuss	VERB
ajbmeb-285	25	4	in	in	ADP
ajbmeb-285	25	5	depth	depth	NOUN
ajbmeb-285	25	6	the	the	DET
ajbmeb-285	25	7	auditor	auditor	NOUN
ajbmeb-285	25	8	's	's	PART
ajbmeb-285	25	9	techniques	technique	NOUN
ajbmeb-285	25	10	in	in	ADP
ajbmeb-285	25	11	spotting	spot	VERB
ajbmeb-285	25	12	irregularities	irregularity	NOUN
ajbmeb-285	25	13	through	through	ADP
ajbmeb-285	25	14	different	different	ADJ
ajbmeb-285	25	15	audit	audit	NOUN
ajbmeb-285	25	16	manuals	manual	NOUN
ajbmeb-285	25	17	so	so	SCONJ
ajbmeb-285	25	18	the	the	DET
ajbmeb-285	25	19	auditor	auditor	NOUN
ajbmeb-285	25	20	must	must	AUX
ajbmeb-285	25	21	undergo	undergo	VERB
ajbmeb-285	25	22	adequate	adequate	ADJ
ajbmeb-285	25	23	training	training	NOUN
ajbmeb-285	25	24	and	and	CCONJ
ajbmeb-285	25	25	different	different	ADJ
ajbmeb-285	25	26	kinds	kind	NOUN
ajbmeb-285	25	27	of	of	ADP
ajbmeb-285	25	28	expectations	expectation	NOUN
ajbmeb-285	25	29	can	can	AUX
ajbmeb-285	25	30	result	result	VERB
ajbmeb-285	25	31	from	from	ADP
ajbmeb-285	25	32	that	that	DET
ajbmeb-285	25	33	training	training	NOUN
ajbmeb-285	25	34	which	which	PRON
ajbmeb-285	25	35	auditors	auditor	NOUN
ajbmeb-285	25	36	increasingly	increasingly	ADV
ajbmeb-285	25	37	follow	follow	VERB
ajbmeb-285	25	38	.	.	PUNCT
ajbmeb-285	26	1	(	(	PUNCT
ajbmeb-285	26	2	nasution	nasution	NOUN
ajbmeb-285	26	3	,	,	PUNCT
ajbmeb-285	26	4	et	et	NOUN
ajbmeb-285	26	5	al:2012:31	al:2012:31	PROPN
ajbmeb-285	26	6	)	)	PUNCT
ajbmeb-285	26	7	audit	audit	NOUN
ajbmeb-285	26	8	results	result	NOUN
ajbmeb-285	26	9	explained	explain	VERB
ajbmeb-285	26	10	in	in	ADP
ajbmeb-285	26	11	2	2	NUM
ajbmeb-285	26	12	-	-	NUM
ajbmeb-285	26	13	the	the	DET
ajbmeb-285	26	14	role	role	NOUN
ajbmeb-285	26	15	of	of	ADP
ajbmeb-285	26	16	the	the	DET
ajbmeb-285	26	17	external	external	ADJ
ajbmeb-285	26	18	auditor	auditor	NOUN
ajbmeb-285	26	19	in	in	ADP
ajbmeb-285	26	20	auditing	audit	VERB
ajbmeb-285	26	21	fair	fair	ADJ
ajbmeb-285	26	22	value	value	NOUN
ajbmeb-285	26	23	estimates	estimate	NOUN
ajbmeb-285	26	24	.	.	PUNCT
ajbmeb-285	27	1	the	the	DET
ajbmeb-285	27	2	role	role	NOUN
ajbmeb-285	27	3	of	of	ADP
ajbmeb-285	27	4	the	the	DET
ajbmeb-285	27	5	auditor	auditor	NOUN
ajbmeb-285	27	6	is	be	AUX
ajbmeb-285	27	7	based	base	VERB
ajbmeb-285	27	8	on	on	ADP
ajbmeb-285	27	9	checking	check	VERB
ajbmeb-285	27	10	the	the	DET
ajbmeb-285	27	11	estimates	estimate	NOUN
ajbmeb-285	27	12	of	of	ADP
ajbmeb-285	27	13	the	the	DET
ajbmeb-285	27	14	management	management	NOUN
ajbmeb-285	27	15	of	of	ADP
ajbmeb-285	27	16	the	the	DET
ajbmeb-285	27	17	economic	economic	ADJ
ajbmeb-285	27	18	unit	unit	NOUN
ajbmeb-285	27	19	by	by	ADP
ajbmeb-285	27	20	examining	examine	VERB
ajbmeb-285	27	21	the	the	DET
ajbmeb-285	27	22	soundness	soundness	NOUN
ajbmeb-285	27	23	of	of	ADP
ajbmeb-285	27	24	the	the	DET
ajbmeb-285	27	25	internal	internal	ADJ
ajbmeb-285	27	26	controls	control	NOUN
ajbmeb-285	27	27	of	of	ADP
ajbmeb-285	27	28	the	the	DET
ajbmeb-285	27	29	unit	unit	NOUN
ajbmeb-285	27	30	in	in	ADP
ajbmeb-285	27	31	its	its	PRON
ajbmeb-285	27	32	planning	planning	NOUN
ajbmeb-285	27	33	stage	stage	NOUN
ajbmeb-285	27	34	(	(	PUNCT
ajbmeb-285	27	35	krishnamoorthy:2000:500	krishnamoorthy:2000:500	PROPN
ajbmeb-285	27	36	)	)	PUNCT
ajbmeb-285	27	37	,	,	PUNCT
ajbmeb-285	27	38	and	and	CCONJ
ajbmeb-285	27	39	the	the	DET
ajbmeb-285	27	40	better	well	ADJ
ajbmeb-285	27	41	the	the	DET
ajbmeb-285	27	42	controls	control	NOUN
ajbmeb-285	27	43	,	,	PUNCT
ajbmeb-285	27	44	the	the	PRON
ajbmeb-285	27	45	less	less	ADV
ajbmeb-285	27	46	the	the	DET
ajbmeb-285	27	47	need	need	NOUN
ajbmeb-285	27	48	for	for	ADP
ajbmeb-285	27	49	implementation	implementation	NOUN
ajbmeb-285	27	50	audit	audit	NOUN
ajbmeb-285	27	51	procedures	procedure	NOUN
ajbmeb-285	27	52	,	,	PUNCT
ajbmeb-285	27	53	which	which	PRON
ajbmeb-285	27	54	ultimately	ultimately	ADV
ajbmeb-285	27	55	leads	lead	VERB
ajbmeb-285	27	56	to	to	ADP
ajbmeb-285	27	57	a	a	DET
ajbmeb-285	27	58	reduction	reduction	NOUN
ajbmeb-285	27	59	in	in	ADP
ajbmeb-285	27	60	the	the	DET
ajbmeb-285	27	61	external	external	ADJ
ajbmeb-285	27	62	audit	audit	NOUN
ajbmeb-285	27	63	budget	budget	NOUN
ajbmeb-285	27	64	(	(	PUNCT
ajbmeb-285	27	65	callao	callao	PROPN
ajbmeb-285	27	66	et	et	PROPN
ajbmeb-285	27	67	al	al	PROPN
ajbmeb-285	27	68	:	:	PUNCT
ajbmeb-285	27	69	2007:133	2007:133	NUM
ajbmeb-285	27	70	)	)	PUNCT
ajbmeb-285	27	71	,	,	PUNCT
ajbmeb-285	27	72	in	in	ADP
ajbmeb-285	27	73	fact	fact	NOUN
ajbmeb-285	27	74	,	,	PUNCT
ajbmeb-285	27	75	the	the	DET
ajbmeb-285	27	76	globalization	globalization	NOUN
ajbmeb-285	27	77	of	of	ADP
ajbmeb-285	27	78	banking	banking	NOUN
ajbmeb-285	27	79	operations	operation	NOUN
ajbmeb-285	27	80	and	and	CCONJ
ajbmeb-285	27	81	financial	financial	ADJ
ajbmeb-285	27	82	markets	market	NOUN
ajbmeb-285	27	83	has	have	AUX
ajbmeb-285	27	84	led	lead	VERB
ajbmeb-285	27	85	to	to	ADP
ajbmeb-285	27	86	an	an	DET
ajbmeb-285	27	87	increase	increase	NOUN
ajbmeb-285	27	88	in	in	ADP
ajbmeb-285	27	89	the	the	DET
ajbmeb-285	27	90	importance	importance	NOUN
ajbmeb-285	27	91	of	of	ADP
ajbmeb-285	27	92	the	the	DET
ajbmeb-285	27	93	external	external	ADJ
ajbmeb-285	27	94	auditor	auditor	NOUN
ajbmeb-285	27	95	’s	’s	PART
ajbmeb-285	27	96	opinion	opinion	NOUN
ajbmeb-285	27	97	,	,	PUNCT
ajbmeb-285	27	98	in	in	ADP
ajbmeb-285	27	99	addition	addition	NOUN
ajbmeb-285	27	100	to	to	ADP
ajbmeb-285	27	101	the	the	DET
ajbmeb-285	27	102	role	role	NOUN
ajbmeb-285	27	103	of	of	ADP
ajbmeb-285	27	104	internal	internal	ADJ
ajbmeb-285	27	105	audit	audit	NOUN
ajbmeb-285	27	106	in	in	ADP
ajbmeb-285	27	107	evaluating	evaluate	VERB
ajbmeb-285	27	108	reliable	reliable	ADJ
ajbmeb-285	27	109	information	information	NOUN
ajbmeb-285	27	110	and	and	CCONJ
ajbmeb-285	27	111	improving	improve	VERB
ajbmeb-285	27	112	sound	sound	ADJ
ajbmeb-285	27	113	governance	governance	NOUN
ajbmeb-285	27	114	of	of	ADP
ajbmeb-285	27	115	economic	economic	ADJ
ajbmeb-285	27	116	units	unit	NOUN
ajbmeb-285	27	117	(	(	PUNCT
ajbmeb-285	27	118	ester	ester	NOUN
ajbmeb-285	27	119	,	,	PUNCT
ajbmeb-285	27	120	et	et	NOUN
ajbmeb-285	27	121	,	,	PUNCT
ajbmeb-285	27	122	al:2012:729	al:2012:729	PROPN
ajbmeb-285	27	123	)	)	PUNCT
ajbmeb-285	27	124	,	,	PUNCT
ajbmeb-285	27	125	where	where	SCONJ
ajbmeb-285	27	126	the	the	DET
ajbmeb-285	27	127	management	management	NOUN
ajbmeb-285	27	128	is	be	AUX
ajbmeb-285	27	129	confident	confident	ADJ
ajbmeb-285	27	130	that	that	SCONJ
ajbmeb-285	27	131	it	it	PRON
ajbmeb-285	27	132	is	be	AUX
ajbmeb-285	27	133	presented	present	VERB
ajbmeb-285	27	134	by	by	ADP
ajbmeb-285	27	135	the	the	DET
ajbmeb-285	27	136	auditor	auditor	NOUN
ajbmeb-285	27	137	.	.	PUNCT
ajbmeb-285	28	1	by	by	ADP
ajbmeb-285	28	2	making	make	VERB
ajbmeb-285	28	3	unbiased	unbiased	ADJ
ajbmeb-285	28	4	estimates	estimate	NOUN
ajbmeb-285	28	5	in	in	ADP
ajbmeb-285	28	6	the	the	DET
ajbmeb-285	28	7	economic	economic	ADJ
ajbmeb-285	28	8	unit	unit	NOUN
ajbmeb-285	28	9	in	in	ADP
ajbmeb-285	28	10	achieving	achieve	VERB
ajbmeb-285	28	11	the	the	DET
ajbmeb-285	28	12	values	value	NOUN
ajbmeb-285	28	13	of	of	ADP
ajbmeb-285	28	14	governance	governance	NOUN
ajbmeb-285	28	15	practice	practice	NOUN
ajbmeb-285	28	16	and	and	CCONJ
ajbmeb-285	28	17	strong	strong	ADJ
ajbmeb-285	28	18	control	control	NOUN
ajbmeb-285	28	19	to	to	PART
ajbmeb-285	28	20	assist	assist	VERB
ajbmeb-285	28	21	the	the	DET
ajbmeb-285	28	22	objectives	objective	NOUN
ajbmeb-285	28	23	of	of	ADP
ajbmeb-285	28	24	the	the	DET
ajbmeb-285	28	25	financial	financial	ADJ
ajbmeb-285	28	26	reporting	reporting	NOUN
ajbmeb-285	28	27	standard	standard	PROPN
ajbmeb-285	28	28	(	(	PUNCT
ajbmeb-285	28	29	ifrs9	ifrs9	PROPN
ajbmeb-285	28	30	)	)	PUNCT
ajbmeb-285	28	31	,	,	PUNCT
ajbmeb-285	28	32	as	as	SCONJ
ajbmeb-285	28	33	the	the	DET
ajbmeb-285	28	34	unit	unit	NOUN
ajbmeb-285	28	35	needs	need	VERB
ajbmeb-285	28	36	to	to	PART
ajbmeb-285	28	37	inform	inform	VERB
ajbmeb-285	28	38	the	the	DET
ajbmeb-285	28	39	investors	investor	NOUN
ajbmeb-285	28	40	of	of	ADP
ajbmeb-285	28	41	the	the	DET
ajbmeb-285	28	42	plans	plan	NOUN
ajbmeb-285	28	43	related	relate	VERB
ajbmeb-285	28	44	to	to	ADP
ajbmeb-285	28	45	the	the	DET
ajbmeb-285	28	46	evaluations	evaluation	NOUN
ajbmeb-285	28	47	to	to	PART
ajbmeb-285	28	48	face	face	VERB
ajbmeb-285	28	49	the	the	DET
ajbmeb-285	28	50	risks	risk	NOUN
ajbmeb-285	28	51	of	of	ADP
ajbmeb-285	28	52	material	material	NOUN
ajbmeb-285	28	53	misstatement	misstatement	NOUN
ajbmeb-285	28	54	,	,	PUNCT
ajbmeb-285	28	55	as	as	ADP
ajbmeb-285	28	56	a	a	DET
ajbmeb-285	28	57	result	result	NOUN
ajbmeb-285	28	58	of	of	ADP
ajbmeb-285	28	59	this	this	PRON
ajbmeb-285	28	60	,	,	PUNCT
ajbmeb-285	28	61	the	the	DET
ajbmeb-285	28	62	auditor	auditor	NOUN
ajbmeb-285	28	63	strengthens	strengthen	VERB
ajbmeb-285	28	64	the	the	DET
ajbmeb-285	28	65	assurances	assurance	NOUN
ajbmeb-285	28	66	about	about	ADP
ajbmeb-285	28	67	the	the	DET
ajbmeb-285	28	68	credibility	credibility	NOUN
ajbmeb-285	28	69	of	of	ADP
ajbmeb-285	28	70	the	the	DET
ajbmeb-285	28	71	financial	financial	ADJ
ajbmeb-285	28	72	reports	report	NOUN
ajbmeb-285	28	73	(	(	PUNCT
ajbmeb-285	28	74	deloitte:2020:9	deloitte:2020:9	NOUN
ajbmeb-285	28	75	)	)	PUNCT
ajbmeb-285	28	76	.	.	PUNCT
ajbmeb-285	29	1	3the	3the	DET
ajbmeb-285	29	2	importance	importance	NOUN
ajbmeb-285	29	3	of	of	ADP
ajbmeb-285	29	4	professional	professional	ADJ
ajbmeb-285	29	5	doubt	doubt	NOUN
ajbmeb-285	29	6	in	in	ADP
ajbmeb-285	29	7	the	the	DET
ajbmeb-285	29	8	auditing	auditing	NOUN
ajbmeb-285	29	9	profession	profession	NOUN
ajbmeb-285	29	10	.	.	PUNCT
ajbmeb-285	30	1	doubt	doubt	NOUN
ajbmeb-285	30	2	is	be	AUX
ajbmeb-285	30	3	the	the	DET
ajbmeb-285	30	4	best	good	ADJ
ajbmeb-285	30	5	way	way	NOUN
ajbmeb-285	30	6	to	to	PART
ajbmeb-285	30	7	reduce	reduce	VERB
ajbmeb-285	30	8	lawsuits	lawsuit	NOUN
ajbmeb-285	30	9	filed	file	VERB
ajbmeb-285	30	10	against	against	ADP
ajbmeb-285	30	11	audit	audit	NOUN
ajbmeb-285	30	12	firms	firm	NOUN
ajbmeb-285	30	13	and	and	CCONJ
ajbmeb-285	30	14	auditors	auditor	NOUN
ajbmeb-285	30	15	through	through	ADP
ajbmeb-285	30	16	the	the	DET
ajbmeb-285	30	17	auditor	auditor	NOUN
ajbmeb-285	30	18	's	's	PART
ajbmeb-285	30	19	practice	practice	NOUN
ajbmeb-285	30	20	of	of	ADP
ajbmeb-285	30	21	suspicion	suspicion	NOUN
ajbmeb-285	30	22	,	,	PUNCT
ajbmeb-285	30	23	which	which	PRON
ajbmeb-285	30	24	is	be	AUX
ajbmeb-285	30	25	the	the	DET
ajbmeb-285	30	26	most	most	ADV
ajbmeb-285	30	27	effective	effective	ADJ
ajbmeb-285	30	28	tool	tool	NOUN
ajbmeb-285	30	29	to	to	PART
ajbmeb-285	30	30	reduce	reduce	VERB
ajbmeb-285	30	31	the	the	DET
ajbmeb-285	30	32	filing	filing	NOUN
ajbmeb-285	30	33	of	of	ADP
ajbmeb-285	30	34	such	such	ADJ
ajbmeb-285	30	35	lawsuits	lawsuit	NOUN
ajbmeb-285	30	36	(	(	PUNCT
ajbmeb-285	30	37	ciolek	ciolek	NOUN
ajbmeb-285	30	38	:	:	PUNCT
ajbmeb-285	30	39	2019:10	2019:10	NUM
ajbmeb-285	30	40	)	)	PUNCT
ajbmeb-285	30	41	.	.	PUNCT
ajbmeb-285	31	1	it	it	PRON
ajbmeb-285	31	2	is	be	AUX
ajbmeb-285	31	3	one	one	NUM
ajbmeb-285	31	4	of	of	ADP
ajbmeb-285	31	5	the	the	DET
ajbmeb-285	31	6	basic	basic	ADJ
ajbmeb-285	31	7	principles	principle	NOUN
ajbmeb-285	31	8	which	which	PRON
ajbmeb-285	31	9	the	the	DET
ajbmeb-285	31	10	auditor	auditor	NOUN
ajbmeb-285	31	11	must	must	AUX
ajbmeb-285	31	12	enjoy	enjoy	VERB
ajbmeb-285	31	13	when	when	SCONJ
ajbmeb-285	31	14	performing	perform	VERB
ajbmeb-285	31	15	auditing	auditing	NOUN
ajbmeb-285	31	16	tasks	task	NOUN
ajbmeb-285	31	17	and	and	CCONJ
ajbmeb-285	31	18	acquires	acquire	VERB
ajbmeb-285	31	19	its	its	PRON
ajbmeb-285	31	20	importance	importance	NOUN
ajbmeb-285	31	21	as	as	SCONJ
ajbmeb-285	31	22	it	it	PRON
ajbmeb-285	31	23	aims	aim	VERB
ajbmeb-285	31	24	to	to	PART
ajbmeb-285	31	25	reduce	reduce	VERB
ajbmeb-285	31	26	audit	audit	NOUN
ajbmeb-285	31	27	risks	risk	NOUN
ajbmeb-285	31	28	and	and	CCONJ
ajbmeb-285	31	29	diagnose	diagnose	NOUN
ajbmeb-285	31	30	errors	error	NOUN
ajbmeb-285	31	31	and	and	CCONJ
ajbmeb-285	31	32	material	material	NOUN
ajbmeb-285	31	33	violations	violation	NOUN
ajbmeb-285	31	34	committed	commit	VERB
ajbmeb-285	31	35	by	by	ADP
ajbmeb-285	31	36	management	management	NOUN
ajbmeb-285	31	37	and	and	CCONJ
ajbmeb-285	31	38	in	in	ADP
ajbmeb-285	31	39	a	a	DET
ajbmeb-285	31	40	way	way	NOUN
ajbmeb-285	31	41	that	that	PRON
ajbmeb-285	31	42	enhances	enhance	VERB
ajbmeb-285	31	43	the	the	DET
ajbmeb-285	31	44	independence	independence	NOUN
ajbmeb-285	31	45	and	and	CCONJ
ajbmeb-285	31	46	efficiency	efficiency	NOUN
ajbmeb-285	31	47	of	of	ADP
ajbmeb-285	31	48	the	the	DET
ajbmeb-285	31	49	auditor	auditor	NOUN
ajbmeb-285	31	50	in	in	ADP
ajbmeb-285	31	51	examining	examine	VERB
ajbmeb-285	31	52	and	and	CCONJ
ajbmeb-285	31	53	discovering	discover	VERB
ajbmeb-285	31	54	those	those	DET
ajbmeb-285	31	55	errors	error	NOUN
ajbmeb-285	31	56	(	(	PUNCT
ajbmeb-285	31	57	rahmida:2020:7	rahmida:2020:7	NOUN
ajbmeb-285	31	58	)	)	PUNCT
ajbmeb-285	31	59	.	.	PUNCT
ajbmeb-285	32	1	the	the	DET
ajbmeb-285	32	2	third	third	ADV
ajbmeb-285	32	3	/	/	PUNCT
ajbmeb-285	32	4	testing	test	VERB
ajbmeb-285	32	5	the	the	DET
ajbmeb-285	32	6	hypotheses	hypothesis	NOUN
ajbmeb-285	32	7	of	of	ADP
ajbmeb-285	32	8	the	the	DET
ajbmeb-285	32	9	research	research	NOUN
ajbmeb-285	32	10	the	the	DET
ajbmeb-285	32	11	research	research	NOUN
ajbmeb-285	32	12	is	be	AUX
ajbmeb-285	32	13	based	base	VERB
ajbmeb-285	32	14	on	on	ADP
ajbmeb-285	32	15	the	the	DET
ajbmeb-285	32	16	following	follow	VERB
ajbmeb-285	32	17	hypothesis	hypothesis	NOUN
ajbmeb-285	32	18	:	:	PUNCT
ajbmeb-285	32	19	the	the	DET
ajbmeb-285	32	20	absence	absence	NOUN
ajbmeb-285	32	21	of	of	ADP
ajbmeb-285	32	22	a	a	DET
ajbmeb-285	32	23	correlation	correlation	NOUN
ajbmeb-285	32	24	and	and	CCONJ
ajbmeb-285	32	25	a	a	DET
ajbmeb-285	32	26	significant	significant	ADJ
ajbmeb-285	32	27	effect	effect	NOUN
ajbmeb-285	32	28	between	between	ADP
ajbmeb-285	32	29	the	the	DET
ajbmeb-285	32	30	two	two	NUM
ajbmeb-285	32	31	axes	axis	NOUN
ajbmeb-285	32	32	of	of	ADP
ajbmeb-285	32	33	the	the	DET
ajbmeb-285	32	34	research	research	NOUN
ajbmeb-285	32	35	'	'	PUNCT
ajbmeb-285	32	36	the	the	DET
ajbmeb-285	32	37	importance	importance	NOUN
ajbmeb-285	32	38	of	of	ADP
ajbmeb-285	32	39	training	training	NOUN
ajbmeb-285	32	40	and	and	CCONJ
ajbmeb-285	32	41	scientific	scientific	ADJ
ajbmeb-285	32	42	qualification	qualification	NOUN
ajbmeb-285	32	43	of	of	ADP
ajbmeb-285	32	44	the	the	DET
ajbmeb-285	32	45	auditor	auditor	NOUN
ajbmeb-285	32	46	in	in	ADP
ajbmeb-285	32	47	auditing	audit	VERB
ajbmeb-285	32	48	fair	fair	ADJ
ajbmeb-285	32	49	value	value	NOUN
ajbmeb-285	32	50	estimates	estimate	NOUN
ajbmeb-285	32	51	and	and	CCONJ
ajbmeb-285	32	52	between	between	ADP
ajbmeb-285	32	53	the	the	DET
ajbmeb-285	32	54	effectiveness	effectiveness	NOUN
ajbmeb-285	32	55	of	of	ADP
ajbmeb-285	32	56	professional	professional	ADJ
ajbmeb-285	32	57	skepticism	skepticism	NOUN
ajbmeb-285	32	58	'	'	PUNCT
ajbmeb-285	32	59	.	.	PUNCT
ajbmeb-285	33	1	the	the	DET
ajbmeb-285	33	2	fourth	fourth	ADJ
ajbmeb-285	33	3	/	/	SYM
ajbmeb-285	33	4	descriptive	descriptive	ADJ
ajbmeb-285	33	5	statistics	statistic	NOUN
ajbmeb-285	33	6	of	of	ADP
ajbmeb-285	33	7	the	the	DET
ajbmeb-285	33	8	research	research	NOUN
ajbmeb-285	33	9	questionnaire	questionnaire	NOUN
ajbmeb-285	33	10	data	datum	NOUN
ajbmeb-285	33	11	:	:	PUNCT
ajbmeb-285	33	12	in	in	ADP
ajbmeb-285	33	13	order	order	NOUN
ajbmeb-285	33	14	to	to	PART
ajbmeb-285	33	15	identify	identify	VERB
ajbmeb-285	33	16	the	the	DET
ajbmeb-285	33	17	relationship	relationship	NOUN
ajbmeb-285	33	18	between	between	ADP
ajbmeb-285	33	19	the	the	DET
ajbmeb-285	33	20	importance	importance	NOUN
ajbmeb-285	33	21	of	of	ADP
ajbmeb-285	33	22	training	training	NOUN
ajbmeb-285	33	23	and	and	CCONJ
ajbmeb-285	33	24	educational	educational	ADJ
ajbmeb-285	33	25	qualification	qualification	NOUN
ajbmeb-285	33	26	of	of	ADP
ajbmeb-285	33	27	the	the	DET
ajbmeb-285	33	28	external	external	ADJ
ajbmeb-285	33	29	auditor	auditor	NOUN
ajbmeb-285	33	30	when	when	SCONJ
ajbmeb-285	33	31	auditing	audit	VERB
ajbmeb-285	33	32	fair	fair	ADJ
ajbmeb-285	33	33	value	value	NOUN
ajbmeb-285	33	34	estimates	estimate	NOUN
ajbmeb-285	33	35	and	and	CCONJ
ajbmeb-285	33	36	the	the	DET
ajbmeb-285	33	37	effectiveness	effectiveness	NOUN
ajbmeb-285	33	38	of	of	ADP
ajbmeb-285	33	39	professional	professional	ADJ
ajbmeb-285	33	40	skepticism	skepticism	NOUN
ajbmeb-285	33	41	from	from	ADP
ajbmeb-285	33	42	the	the	DET
ajbmeb-285	33	43	point	point	NOUN
ajbmeb-285	33	44	of	of	ADP
ajbmeb-285	33	45	view	view	NOUN
ajbmeb-285	33	46	of	of	ADP
ajbmeb-285	33	47	the	the	DET
ajbmeb-285	33	48	auditors	auditor	NOUN
ajbmeb-285	33	49	of	of	ADP
ajbmeb-285	33	50	the	the	DET
ajbmeb-285	33	51	research	research	NOUN
ajbmeb-285	33	52	sample	sample	NOUN
ajbmeb-285	33	53	,	,	PUNCT
ajbmeb-285	33	54	the	the	DET
ajbmeb-285	33	55	necessary	necessary	ADJ
ajbmeb-285	33	56	information	information	NOUN
ajbmeb-285	33	57	was	be	AUX
ajbmeb-285	33	58	collected	collect	VERB
ajbmeb-285	33	59	to	to	PART
ajbmeb-285	33	60	design	design	VERB
ajbmeb-285	33	61	a	a	DET
ajbmeb-285	33	62	form	form	NOUN
ajbmeb-285	33	63	for	for	ADP
ajbmeb-285	33	64	a	a	DET
ajbmeb-285	33	65	sample	sample	NOUN
ajbmeb-285	33	66	of	of	ADP
ajbmeb-285	33	67	inspection	inspection	NOUN
ajbmeb-285	33	68	and	and	CCONJ
ajbmeb-285	33	69	inspection	inspection	NOUN
ajbmeb-285	33	70	offices	office	NOUN
ajbmeb-285	33	71	the	the	DET
ajbmeb-285	33	72	first	first	ADJ
ajbmeb-285	33	73	category	category	NOUN
ajbmeb-285	33	74	american	american	PROPN
ajbmeb-285	33	75	journal	journal	PROPN
ajbmeb-285	33	76	of	of	ADP
ajbmeb-285	33	77	business	business	NOUN
ajbmeb-285	33	78	management	management	NOUN
ajbmeb-285	33	79	,	,	PUNCT
ajbmeb-285	33	80	economics	economic	NOUN
ajbmeb-285	33	81	and	and	CCONJ
ajbmeb-285	33	82	banking	banking	NOUN
ajbmeb-285	33	83	volume	volume	NOUN
ajbmeb-285	33	84	7	7	NUM
ajbmeb-285	33	85	,	,	PUNCT
ajbmeb-285	33	86	dec	dec	PROPN
ajbmeb-285	33	87	.	.	PROPN
ajbmeb-285	33	88	,	,	PUNCT
ajbmeb-285	33	89	2022	2022	NUM
ajbmeb-285	33	90	p	p	NOUN
ajbmeb-285	33	91	a	a	PRON
ajbmeb-285	33	92	g	g	NOUN
ajbmeb-285	33	93	e	e	NOUN
ajbmeb-285	33	94	|	|	ADV
ajbmeb-285	33	95	37	37	NUM
ajbmeb-285	33	96	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-285	33	97	included	include	VERB
ajbmeb-285	33	98	in	in	ADP
ajbmeb-285	33	99	the	the	DET
ajbmeb-285	33	100	2022	2022	NUM
ajbmeb-285	33	101	bulletin	bulletin	NOUN
ajbmeb-285	33	102	issued	issue	VERB
ajbmeb-285	33	103	by	by	ADP
ajbmeb-285	33	104	the	the	DET
ajbmeb-285	33	105	profession	profession	NOUN
ajbmeb-285	33	106	council	council	NOUN
ajbmeb-285	33	107	for	for	ADP
ajbmeb-285	33	108	the	the	DET
ajbmeb-285	33	109	control	control	NOUN
ajbmeb-285	33	110	and	and	CCONJ
ajbmeb-285	33	111	auditing	auditing	NOUN
ajbmeb-285	33	112	of	of	ADP
ajbmeb-285	33	113	accounts	account	NOUN
ajbmeb-285	33	114	in	in	ADP
ajbmeb-285	33	115	iraq	iraq	PROPN
ajbmeb-285	33	116	.	.	PUNCT
ajbmeb-285	34	1	the	the	DET
ajbmeb-285	34	2	questionnaire	questionnaire	NOUN
ajbmeb-285	34	3	was	be	AUX
ajbmeb-285	34	4	based	base	VERB
ajbmeb-285	34	5	on	on	ADP
ajbmeb-285	34	6	a	a	DET
ajbmeb-285	34	7	likert	likert	ADJ
ajbmeb-285	34	8	scale	scale	NOUN
ajbmeb-285	34	9	consisting	consist	VERB
ajbmeb-285	34	10	of	of	ADP
ajbmeb-285	34	11	five	five	NUM
ajbmeb-285	34	12	points	point	NOUN
ajbmeb-285	34	13	and	and	CCONJ
ajbmeb-285	34	14	weights	weight	NOUN
ajbmeb-285	34	15	for	for	ADP
ajbmeb-285	34	16	the	the	DET
ajbmeb-285	34	17	type	type	NOUN
ajbmeb-285	34	18	of	of	ADP
ajbmeb-285	34	19	answer	answer	NOUN
ajbmeb-285	34	20	in	in	ADP
ajbmeb-285	34	21	each	each	DET
ajbmeb-285	34	22	item	item	NOUN
ajbmeb-285	34	23	(	(	PUNCT
ajbmeb-285	34	24	(	(	PUNCT
ajbmeb-285	34	25	strongly	strongly	ADV
ajbmeb-285	34	26	agree	agree	VERB
ajbmeb-285	34	27	=	=	SYM
ajbmeb-285	34	28	5	5	NUM
ajbmeb-285	34	29	,	,	PUNCT
ajbmeb-285	34	30	agree	agree	VERB
ajbmeb-285	34	31	=	=	PUNCT
ajbmeb-285	34	32	4	4	NUM
ajbmeb-285	34	33	,	,	PUNCT
ajbmeb-285	34	34	neutral	neutral	ADJ
ajbmeb-285	34	35	=	=	SYM
ajbmeb-285	34	36	3	3	NUM
ajbmeb-285	34	37	,	,	PUNCT
ajbmeb-285	34	38	disagree	disagree	VERB
ajbmeb-285	34	39	=	=	SYM
ajbmeb-285	34	40	2	2	NUM
ajbmeb-285	34	41	,	,	PUNCT
ajbmeb-285	34	42	completely	completely	ADV
ajbmeb-285	34	43	disagree	disagree	VERB
ajbmeb-285	34	44	=	=	SYM
ajbmeb-285	34	45	1	1	X
ajbmeb-285	34	46	)	)	PUNCT
ajbmeb-285	34	47	for	for	ADP
ajbmeb-285	34	48	sample	sample	NOUN
ajbmeb-285	34	49	answers	answer	NOUN
ajbmeb-285	34	50	,	,	PUNCT
ajbmeb-285	34	51	and	and	CCONJ
ajbmeb-285	34	52	the	the	DET
ajbmeb-285	34	53	weighted	weight	VERB
ajbmeb-285	34	54	arithmetic	arithmetic	ADJ
ajbmeb-285	34	55	mean	mean	NOUN
ajbmeb-285	34	56	is	be	AUX
ajbmeb-285	34	57	calculated	calculate	VERB
ajbmeb-285	34	58	.	.	PUNCT
ajbmeb-285	35	1	weighted	weight	VERB
ajbmeb-285	35	2	for	for	ADP
ajbmeb-285	35	3	each	each	DET
ajbmeb-285	35	4	paragraph	paragraph	NOUN
ajbmeb-285	35	5	according	accord	VERB
ajbmeb-285	35	6	to	to	ADP
ajbmeb-285	35	7	the	the	DET
ajbmeb-285	35	8	five	five	NUM
ajbmeb-285	35	9	-	-	PUNCT
ajbmeb-285	35	10	point	point	NOUN
ajbmeb-285	35	11	likert	likert	ADJ
ajbmeb-285	35	12	scale	scale	NOUN
ajbmeb-285	35	13	of	of	ADP
ajbmeb-285	35	14	the	the	DET
ajbmeb-285	35	15	research	research	NOUN
ajbmeb-285	35	16	to	to	PART
ajbmeb-285	35	17	determine	determine	VERB
ajbmeb-285	35	18	the	the	DET
ajbmeb-285	35	19	degree	degree	NOUN
ajbmeb-285	35	20	of	of	ADP
ajbmeb-285	35	21	approval	approval	NOUN
ajbmeb-285	35	22	by	by	ADP
ajbmeb-285	35	23	comparing	compare	VERB
ajbmeb-285	35	24	it	it	PRON
ajbmeb-285	35	25	with	with	ADP
ajbmeb-285	35	26	the	the	DET
ajbmeb-285	35	27	degrees	degree	NOUN
ajbmeb-285	35	28	of	of	ADP
ajbmeb-285	35	29	approval	approval	NOUN
ajbmeb-285	35	30	established	establish	VERB
ajbmeb-285	35	31	according	accord	VERB
ajbmeb-285	35	32	to	to	ADP
ajbmeb-285	35	33	the	the	DET
ajbmeb-285	35	34	calculation	calculation	NOUN
ajbmeb-285	35	35	of	of	ADP
ajbmeb-285	35	36	the	the	DET
ajbmeb-285	35	37	length	length	NOUN
ajbmeb-285	35	38	of	of	ADP
ajbmeb-285	35	39	the	the	DET
ajbmeb-285	35	40	period	period	NOUN
ajbmeb-285	35	41	(	(	PUNCT
ajbmeb-285	35	42	80.0	80.0	NUM
ajbmeb-285	35	43	)	)	PUNCT
ajbmeb-285	35	44	through	through	ADP
ajbmeb-285	35	45	)	)	PUNCT
ajbmeb-285	35	46	𝟒	𝟒	NUM
ajbmeb-285	35	47	𝟓	𝟓	NUM
ajbmeb-285	35	48	)	)	PUNCT
ajbmeb-285	35	49	shown	show	VERB
ajbmeb-285	35	50	in	in	ADP
ajbmeb-285	35	51	the	the	DET
ajbmeb-285	35	52	following	follow	VERB
ajbmeb-285	35	53	table	table	NOUN
ajbmeb-285	35	54	:	:	PUNCT
ajbmeb-285	35	55	table	table	NOUN
ajbmeb-285	35	56	(	(	PUNCT
ajbmeb-285	35	57	1	1	X
ajbmeb-285	35	58	)	)	PUNCT
ajbmeb-285	35	59	shows	show	VERB
ajbmeb-285	35	60	the	the	DET
ajbmeb-285	35	61	periods	period	NOUN
ajbmeb-285	35	62	of	of	ADP
ajbmeb-285	35	63	weighted	weight	VERB
ajbmeb-285	35	64	average	average	ADJ
ajbmeb-285	35	65	agreement	agreement	NOUN
ajbmeb-285	35	66	of	of	ADP
ajbmeb-285	35	67	response	response	NOUN
ajbmeb-285	35	68	trends	trend	NOUN
ajbmeb-285	35	69	degree	degree	NOUN
ajbmeb-285	35	70	of	of	ADP
ajbmeb-285	35	71	agreement	agreement	NOUN
ajbmeb-285	35	72	(	(	PUNCT
ajbmeb-285	35	73	direction	direction	NOUN
ajbmeb-285	35	74	of	of	ADP
ajbmeb-285	35	75	answers	answer	NOUN
ajbmeb-285	35	76	)	)	PUNCT
ajbmeb-285	35	77	weighted	weight	VERB
ajbmeb-285	35	78	average	average	ADJ
ajbmeb-285	35	79	periods	period	NOUN
ajbmeb-285	35	80	i	i	PRON
ajbmeb-285	35	81	do	do	AUX
ajbmeb-285	35	82	n't	not	PART
ajbmeb-285	35	83	agree	agree	VERB
ajbmeb-285	35	84	at	at	ADP
ajbmeb-285	35	85	all	all	ADV
ajbmeb-285	35	86	i	i	PRON
ajbmeb-285	35	87	agree	agree	VERB
ajbmeb-285	35	88	not	not	PART
ajbmeb-285	35	89	neutral	neutral	ADJ
ajbmeb-285	35	90	agree	agree	VERB
ajbmeb-285	35	91	strongly	strongly	ADV
ajbmeb-285	35	92	agree	agree	VERB
ajbmeb-285	35	93	source	source	NOUN
ajbmeb-285	35	94	/	/	SYM
ajbmeb-285	35	95	prepared	prepare	VERB
ajbmeb-285	35	96	by	by	ADP
ajbmeb-285	35	97	the	the	DET
ajbmeb-285	35	98	researchers	researcher	NOUN
ajbmeb-285	35	99	when	when	SCONJ
ajbmeb-285	35	100	conducting	conduct	VERB
ajbmeb-285	35	101	the	the	DET
ajbmeb-285	35	102	census	census	NOUN
ajbmeb-285	35	103	for	for	ADP
ajbmeb-285	35	104	easy	easy	ADJ
ajbmeb-285	35	105	statistical	statistical	ADJ
ajbmeb-285	35	106	descriptive	descriptive	ADJ
ajbmeb-285	35	107	handling	handling	NOUN
ajbmeb-285	35	108	and	and	CCONJ
ajbmeb-285	35	109	the	the	DET
ajbmeb-285	35	110	rest	rest	NOUN
ajbmeb-285	35	111	of	of	ADP
ajbmeb-285	35	112	the	the	DET
ajbmeb-285	35	113	statistical	statistical	ADJ
ajbmeb-285	35	114	analysis	analysis	NOUN
ajbmeb-285	35	115	of	of	ADP
ajbmeb-285	35	116	the	the	DET
ajbmeb-285	35	117	form	form	NOUN
ajbmeb-285	35	118	,	,	PUNCT
ajbmeb-285	35	119	the	the	DET
ajbmeb-285	35	120	paragraphs	paragraph	NOUN
ajbmeb-285	35	121	of	of	ADP
ajbmeb-285	35	122	the	the	DET
ajbmeb-285	35	123	first	first	ADJ
ajbmeb-285	35	124	axis	axis	NOUN
ajbmeb-285	35	125	are	be	AUX
ajbmeb-285	35	126	coded	code	VERB
ajbmeb-285	35	127	with	with	ADP
ajbmeb-285	35	128	the	the	DET
ajbmeb-285	35	129	symbol	symbol	NOUN
ajbmeb-285	35	130	x	x	NOUN
ajbmeb-285	35	131	,	,	PUNCT
ajbmeb-285	35	132	while	while	SCONJ
ajbmeb-285	35	133	the	the	DET
ajbmeb-285	35	134	paragraphs	paragraph	NOUN
ajbmeb-285	35	135	of	of	ADP
ajbmeb-285	35	136	the	the	DET
ajbmeb-285	35	137	second	second	ADJ
ajbmeb-285	35	138	axis	axis	NOUN
ajbmeb-285	35	139	are	be	AUX
ajbmeb-285	35	140	coded	code	VERB
ajbmeb-285	35	141	with	with	ADP
ajbmeb-285	35	142	the	the	DET
ajbmeb-285	35	143	symbol	symbol	NOUN
ajbmeb-285	35	144	y.	y.	NOUN
ajbmeb-285	35	145	table	table	NOUN
ajbmeb-285	35	146	(	(	PUNCT
ajbmeb-285	35	147	2	2	X
ajbmeb-285	35	148	)	)	PUNCT
ajbmeb-285	35	149	coding	code	VERB
ajbmeb-285	35	150	the	the	DET
ajbmeb-285	35	151	paragraphs	paragraph	NOUN
ajbmeb-285	35	152	of	of	ADP
ajbmeb-285	35	153	the	the	DET
ajbmeb-285	35	154	first	first	ADJ
ajbmeb-285	35	155	axis	axis	NOUN
ajbmeb-285	35	156	,	,	PUNCT
ajbmeb-285	35	157	the	the	DET
ajbmeb-285	35	158	importance	importance	NOUN
ajbmeb-285	35	159	of	of	ADP
ajbmeb-285	35	160	training	training	NOUN
ajbmeb-285	35	161	and	and	CCONJ
ajbmeb-285	35	162	qualification	qualification	NOUN
ajbmeb-285	35	163	for	for	ADP
ajbmeb-285	35	164	the	the	DET
ajbmeb-285	35	165	external	external	ADJ
ajbmeb-285	35	166	auditor	auditor	NOUN
ajbmeb-285	35	167	when	when	SCONJ
ajbmeb-285	35	168	auditing	audit	VERB
ajbmeb-285	35	169	fair	fair	ADJ
ajbmeb-285	35	170	value	value	NOUN
ajbmeb-285	35	171	estimates	estimate	NOUN
ajbmeb-285	35	172	(	(	PUNCT
ajbmeb-285	35	173	explanatory	explanatory	ADJ
ajbmeb-285	35	174	variable	variable	NOUN
ajbmeb-285	35	175	)	)	PUNCT
ajbmeb-285	35	176	phrases	phrase	NOUN
ajbmeb-285	35	177	(	(	PUNCT
ajbmeb-285	35	178	paragraphs	paragraph	NOUN
ajbmeb-285	35	179	)	)	PUNCT
ajbmeb-285	35	180	paragraph	paragraph	NOUN
ajbmeb-285	35	181	symbol	symbol	NOUN
ajbmeb-285	35	182	the	the	DET
ajbmeb-285	35	183	availability	availability	NOUN
ajbmeb-285	35	184	of	of	ADP
ajbmeb-285	35	185	understanding	understanding	NOUN
ajbmeb-285	35	186	of	of	ADP
ajbmeb-285	35	187	the	the	DET
ajbmeb-285	35	188	activity	activity	NOUN
ajbmeb-285	35	189	of	of	ADP
ajbmeb-285	35	190	the	the	DET
ajbmeb-285	35	191	economic	economic	ADJ
ajbmeb-285	35	192	unit	unit	NOUN
ajbmeb-285	35	193	,	,	PUNCT
ajbmeb-285	35	194	training	training	NOUN
ajbmeb-285	35	195	and	and	CCONJ
ajbmeb-285	35	196	scientific	scientific	ADJ
ajbmeb-285	35	197	qualification	qualification	NOUN
ajbmeb-285	35	198	reflects	reflect	VERB
ajbmeb-285	35	199	positively	positively	ADV
ajbmeb-285	35	200	on	on	ADP
ajbmeb-285	35	201	the	the	DET
ajbmeb-285	35	202	quality	quality	NOUN
ajbmeb-285	35	203	of	of	ADP
ajbmeb-285	35	204	the	the	DET
ajbmeb-285	35	205	professional	professional	ADJ
ajbmeb-285	35	206	judgments	judgment	NOUN
ajbmeb-285	35	207	issued	issue	VERB
ajbmeb-285	35	208	by	by	ADP
ajbmeb-285	35	209	the	the	DET
ajbmeb-285	35	210	external	external	ADJ
ajbmeb-285	35	211	auditor	auditor	NOUN
ajbmeb-285	35	212	.	.	PUNCT
ajbmeb-285	36	1	𝐗𝟏	𝐗𝟏	VERB
ajbmeb-285	36	2	the	the	DET
ajbmeb-285	36	3	inputs	input	NOUN
ajbmeb-285	36	4	to	to	ADP
ajbmeb-285	36	5	the	the	DET
ajbmeb-285	36	6	fair	fair	ADJ
ajbmeb-285	36	7	value	value	NOUN
ajbmeb-285	36	8	estimates	estimate	NOUN
ajbmeb-285	36	9	are	be	AUX
ajbmeb-285	36	10	based	base	VERB
ajbmeb-285	36	11	on	on	ADP
ajbmeb-285	36	12	personal	personal	ADJ
ajbmeb-285	36	13	judgment	judgment	NOUN
ajbmeb-285	36	14	,	,	PUNCT
ajbmeb-285	36	15	which	which	PRON
ajbmeb-285	36	16	makes	make	VERB
ajbmeb-285	36	17	it	it	PRON
ajbmeb-285	36	18	difficult	difficult	ADJ
ajbmeb-285	36	19	for	for	SCONJ
ajbmeb-285	36	20	the	the	DET
ajbmeb-285	36	21	external	external	ADJ
ajbmeb-285	36	22	auditor	auditor	NOUN
ajbmeb-285	36	23	to	to	PART
ajbmeb-285	36	24	audit	audit	VERB
ajbmeb-285	36	25	them	they	PRON
ajbmeb-285	36	26	.	.	PUNCT
ajbmeb-285	37	1	𝐗𝟐	𝐗𝟐	PROPN
ajbmeb-285	37	2	the	the	DET
ajbmeb-285	37	3	potential	potential	ADJ
ajbmeb-285	37	4	bias	bias	NOUN
ajbmeb-285	37	5	by	by	ADP
ajbmeb-285	37	6	management	management	NOUN
ajbmeb-285	37	7	is	be	AUX
ajbmeb-285	37	8	one	one	NUM
ajbmeb-285	37	9	of	of	ADP
ajbmeb-285	37	10	the	the	DET
ajbmeb-285	37	11	most	most	ADV
ajbmeb-285	37	12	difficult	difficult	ADJ
ajbmeb-285	37	13	challenges	challenge	NOUN
ajbmeb-285	37	14	to	to	PART
ajbmeb-285	37	15	detect	detect	VERB
ajbmeb-285	37	16	because	because	SCONJ
ajbmeb-285	37	17	:	:	PUNCT
ajbmeb-285	37	18	some	some	DET
ajbmeb-285	37	19	accounting	accounting	NOUN
ajbmeb-285	37	20	estimates	estimate	NOUN
ajbmeb-285	37	21	involve	involve	VERB
ajbmeb-285	37	22	uncertainties	uncertainty	NOUN
ajbmeb-285	37	23	that	that	PRON
ajbmeb-285	37	24	lead	lead	VERB
ajbmeb-285	37	25	to	to	ADP
ajbmeb-285	37	26	substantial	substantial	ADJ
ajbmeb-285	37	27	risks	risk	NOUN
ajbmeb-285	37	28	.	.	PUNCT
ajbmeb-285	38	1	𝐗𝟑	𝐗𝟑	PROPN
ajbmeb-285	38	2	the	the	DET
ajbmeb-285	38	3	auditor	auditor	NOUN
ajbmeb-285	38	4	must	must	AUX
ajbmeb-285	38	5	make	make	VERB
ajbmeb-285	38	6	sure	sure	ADJ
ajbmeb-285	38	7	that	that	SCONJ
ajbmeb-285	38	8	the	the	DET
ajbmeb-285	38	9	evaluation	evaluation	NOUN
ajbmeb-285	38	10	method	method	NOUN
ajbmeb-285	38	11	is	be	AUX
ajbmeb-285	38	12	commensurate	commensurate	ADJ
ajbmeb-285	38	13	with	with	ADP
ajbmeb-285	38	14	the	the	DET
ajbmeb-285	38	15	nature	nature	NOUN
ajbmeb-285	38	16	of	of	ADP
ajbmeb-285	38	17	the	the	DET
ajbmeb-285	38	18	item	item	NOUN
ajbmeb-285	38	19	to	to	PART
ajbmeb-285	38	20	be	be	AUX
ajbmeb-285	38	21	evaluated	evaluate	VERB
ajbmeb-285	38	22	and	and	CCONJ
ajbmeb-285	38	23	is	be	AUX
ajbmeb-285	38	24	compatible	compatible	ADJ
ajbmeb-285	38	25	with	with	ADP
ajbmeb-285	38	26	the	the	DET
ajbmeb-285	38	27	framework	framework	NOUN
ajbmeb-285	38	28	of	of	ADP
ajbmeb-285	38	29	financial	financial	ADJ
ajbmeb-285	38	30	disclosure	disclosure	NOUN
ajbmeb-285	38	31	and	and	CCONJ
ajbmeb-285	38	32	the	the	DET
ajbmeb-285	38	33	nature	nature	NOUN
ajbmeb-285	38	34	of	of	ADP
ajbmeb-285	38	35	the	the	DET
ajbmeb-285	38	36	activity	activity	NOUN
ajbmeb-285	38	37	of	of	ADP
ajbmeb-285	38	38	the	the	DET
ajbmeb-285	38	39	economic	economic	ADJ
ajbmeb-285	38	40	unit	unit	NOUN
ajbmeb-285	38	41	.	.	PUNCT
ajbmeb-285	39	1	𝐗𝟒	𝐗𝟒	PROPN
ajbmeb-285	39	2	auditors	auditor	NOUN
ajbmeb-285	39	3	face	face	VERB
ajbmeb-285	39	4	difficulties	difficulty	NOUN
ajbmeb-285	39	5	in	in	ADP
ajbmeb-285	39	6	obtaining	obtain	VERB
ajbmeb-285	39	7	appropriate	appropriate	ADJ
ajbmeb-285	39	8	and	and	CCONJ
ajbmeb-285	39	9	sufficient	sufficient	ADJ
ajbmeb-285	39	10	audit	audit	NOUN
ajbmeb-285	39	11	evidence	evidence	NOUN
ajbmeb-285	39	12	when	when	SCONJ
ajbmeb-285	39	13	:	:	PUNCT
ajbmeb-285	39	14	1there	1there	NUM
ajbmeb-285	39	15	is	be	AUX
ajbmeb-285	39	16	no	no	DET
ajbmeb-285	39	17	active	active	ADJ
ajbmeb-285	39	18	market	market	NOUN
ajbmeb-285	39	19	price	price	NOUN
ajbmeb-285	39	20	for	for	ADP
ajbmeb-285	39	21	the	the	DET
ajbmeb-285	39	22	asset	asset	NOUN
ajbmeb-285	39	23	or	or	CCONJ
ajbmeb-285	39	24	liability	liability	NOUN
ajbmeb-285	39	25	.	.	PUNCT
ajbmeb-285	40	1	2using	2use	VERB
ajbmeb-285	40	2	inappropriate	inappropriate	ADJ
ajbmeb-285	40	3	valuation	valuation	NOUN
ajbmeb-285	40	4	methods	method	NOUN
ajbmeb-285	40	5	to	to	PART
ajbmeb-285	40	6	evaluate	evaluate	VERB
ajbmeb-285	40	7	fair	fair	ADJ
ajbmeb-285	40	8	value	value	NOUN
ajbmeb-285	40	9	estimates	estimate	NOUN
ajbmeb-285	40	10	.	.	PUNCT
ajbmeb-285	41	1	𝐗𝟓	𝐗𝟓	PROPN
ajbmeb-285	41	2	the	the	DET
ajbmeb-285	41	3	auditor	auditor	NOUN
ajbmeb-285	41	4	is	be	AUX
ajbmeb-285	41	5	interested	interested	ADJ
ajbmeb-285	41	6	in	in	ADP
ajbmeb-285	41	7	verifying	verify	VERB
ajbmeb-285	41	8	the	the	DET
ajbmeb-285	41	9	data	datum	NOUN
ajbmeb-285	41	10	sources	source	NOUN
ajbmeb-285	41	11	on	on	ADP
ajbmeb-285	41	12	which	which	PRON
ajbmeb-285	41	13	the	the	DET
ajbmeb-285	41	14	fair	fair	ADJ
ajbmeb-285	41	15	value	value	NOUN
ajbmeb-285	41	16	estimates	estimate	NOUN
ajbmeb-285	41	17	are	be	AUX
ajbmeb-285	41	18	based	base	VERB
ajbmeb-285	41	19	through	through	ADP
ajbmeb-285	41	20	mathematical	mathematical	ADJ
ajbmeb-285	41	21	recalculation	recalculation	NOUN
ajbmeb-285	41	22	and	and	CCONJ
ajbmeb-285	41	23	verifying	verify	VERB
ajbmeb-285	41	24	information	information	NOUN
ajbmeb-285	41	25	sources	source	NOUN
ajbmeb-285	41	26	to	to	PART
ajbmeb-285	41	27	ensure	ensure	VERB
ajbmeb-285	41	28	internal	internal	ADJ
ajbmeb-285	41	29	consistency	consistency	NOUN
ajbmeb-285	41	30	.	.	PUNCT
ajbmeb-285	42	1	𝐗𝟔	𝐗𝟔	PROPN
ajbmeb-285	42	2	the	the	DET
ajbmeb-285	42	3	auditor	auditor	NOUN
ajbmeb-285	42	4	should	should	AUX
ajbmeb-285	42	5	verify	verify	VERB
ajbmeb-285	42	6	that	that	SCONJ
ajbmeb-285	42	7	the	the	DET
ajbmeb-285	42	8	fair	fair	ADJ
ajbmeb-285	42	9	value	value	NOUN
ajbmeb-285	42	10	estimation	estimation	NOUN
ajbmeb-285	42	11	methods	method	NOUN
ajbmeb-285	42	12	are	be	AUX
ajbmeb-285	42	13	appropriate	appropriate	ADJ
ajbmeb-285	42	14	and	and	CCONJ
ajbmeb-285	42	15	that	that	SCONJ
ajbmeb-285	42	16	they	they	PRON
ajbmeb-285	42	17	are	be	AUX
ajbmeb-285	42	18	applied	apply	VERB
ajbmeb-285	42	19	on	on	ADP
ajbmeb-285	42	20	a	a	DET
ajbmeb-285	42	21	regular	regular	ADJ
ajbmeb-285	42	22	basis	basis	NOUN
ajbmeb-285	42	23	.	.	PUNCT
ajbmeb-285	43	1	𝐗𝟕	𝐗𝟕	PROPN
ajbmeb-285	43	2	source	source	NOUN
ajbmeb-285	43	3	:	:	PUNCT
ajbmeb-285	43	4	prepared	prepare	VERB
ajbmeb-285	43	5	by	by	ADP
ajbmeb-285	43	6	the	the	DET
ajbmeb-285	43	7	two	two	NUM
ajbmeb-285	43	8	researchers	researcher	NOUN
ajbmeb-285	43	9	american	american	PROPN
ajbmeb-285	43	10	journal	journal	PROPN
ajbmeb-285	43	11	of	of	ADP
ajbmeb-285	43	12	business	business	NOUN
ajbmeb-285	43	13	management	management	NOUN
ajbmeb-285	43	14	,	,	PUNCT
ajbmeb-285	43	15	economics	economic	NOUN
ajbmeb-285	43	16	and	and	CCONJ
ajbmeb-285	43	17	banking	banking	NOUN
ajbmeb-285	43	18	volume	volume	NOUN
ajbmeb-285	43	19	7	7	NUM
ajbmeb-285	43	20	,	,	PUNCT
ajbmeb-285	43	21	dec	dec	PROPN
ajbmeb-285	43	22	.	.	PROPN
ajbmeb-285	43	23	,	,	PUNCT
ajbmeb-285	43	24	2022	2022	NUM
ajbmeb-285	43	25	p	p	NOUN
ajbmeb-285	43	26	a	a	DET
ajbmeb-285	43	27	g	g	NOUN
ajbmeb-285	43	28	e	e	NOUN
ajbmeb-285	43	29	|	|	ADV
ajbmeb-285	43	30	38	38	NUM
ajbmeb-285	43	31	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-285	43	32	table	table	NOUN
ajbmeb-285	43	33	(	(	PUNCT
ajbmeb-285	43	34	3	3	X
ajbmeb-285	43	35	)	)	PUNCT
ajbmeb-285	43	36	coding	code	VERB
ajbmeb-285	43	37	the	the	DET
ajbmeb-285	43	38	paragraphs	paragraph	NOUN
ajbmeb-285	43	39	of	of	ADP
ajbmeb-285	43	40	the	the	DET
ajbmeb-285	43	41	second	second	ADJ
ajbmeb-285	43	42	axis	axis	NOUN
ajbmeb-285	43	43	,	,	PUNCT
ajbmeb-285	43	44	the	the	DET
ajbmeb-285	43	45	effectiveness	effectiveness	NOUN
ajbmeb-285	43	46	of	of	ADP
ajbmeb-285	43	47	professional	professional	ADJ
ajbmeb-285	43	48	skepticism	skepticism	NOUN
ajbmeb-285	43	49	(	(	PUNCT
ajbmeb-285	43	50	response	response	NOUN
ajbmeb-285	43	51	variable	variable	NOUN
ajbmeb-285	43	52	)	)	PUNCT
ajbmeb-285	43	53	phrases	phrase	NOUN
ajbmeb-285	43	54	(	(	PUNCT
ajbmeb-285	43	55	paragraphs	paragraph	NOUN
ajbmeb-285	43	56	)	)	PUNCT
ajbmeb-285	43	57	paragrap	paragrap	NOUN
ajbmeb-285	43	58	h	h	NOUN
ajbmeb-285	43	59	symbol	symbol	NOUN
ajbmeb-285	43	60	phrases	phrase	NOUN
ajbmeb-285	43	61	(	(	PUNCT
ajbmeb-285	43	62	paragraphs	paragraph	NOUN
ajbmeb-285	43	63	)	)	PUNCT
ajbmeb-285	43	64	paragra	paragra	NOUN
ajbmeb-285	43	65	ph	ph	ADJ
ajbmeb-285	43	66	symbol	symbol	NOUN
ajbmeb-285	43	67	the	the	DET
ajbmeb-285	43	68	characteristic	characteristic	NOUN
ajbmeb-285	43	69	of	of	ADP
ajbmeb-285	43	70	the	the	DET
ajbmeb-285	43	71	questioning	questioning	NOUN
ajbmeb-285	43	72	mentality	mentality	NOUN
ajbmeb-285	43	73	does	do	AUX
ajbmeb-285	43	74	not	not	PART
ajbmeb-285	43	75	adhere	adhere	VERB
ajbmeb-285	43	76	to	to	ADP
ajbmeb-285	43	77	international	international	ADJ
ajbmeb-285	43	78	auditing	auditing	NOUN
ajbmeb-285	43	79	standards	standard	NOUN
ajbmeb-285	43	80	only	only	ADV
ajbmeb-285	43	81	in	in	ADP
ajbmeb-285	43	82	thinking	thinking	NOUN
ajbmeb-285	43	83	,	,	PUNCT
ajbmeb-285	43	84	but	but	CCONJ
ajbmeb-285	43	85	also	also	ADV
ajbmeb-285	43	86	includes	include	VERB
ajbmeb-285	43	87	everything	everything	PRON
ajbmeb-285	43	88	related	relate	VERB
ajbmeb-285	43	89	to	to	ADP
ajbmeb-285	43	90	understanding	understanding	NOUN
ajbmeb-285	43	91	and	and	CCONJ
ajbmeb-285	43	92	analyzing	analyze	VERB
ajbmeb-285	43	93	the	the	DET
ajbmeb-285	43	94	facts	fact	NOUN
ajbmeb-285	43	95	aim	aim	VERB
ajbmeb-285	43	96	to	to	PART
ajbmeb-285	43	97	examine	examine	VERB
ajbmeb-285	43	98	evidence	evidence	NOUN
ajbmeb-285	43	99	.	.	PUNCT
ajbmeb-285	44	1	𝐘𝟏	𝐘𝟏	PROPN
ajbmeb-285	44	2	the	the	DET
ajbmeb-285	44	3	auditor	auditor	NOUN
ajbmeb-285	44	4	is	be	AUX
ajbmeb-285	44	5	required	require	VERB
ajbmeb-285	44	6	to	to	PART
ajbmeb-285	44	7	take	take	VERB
ajbmeb-285	44	8	into	into	ADP
ajbmeb-285	44	9	account	account	NOUN
ajbmeb-285	44	10	the	the	DET
ajbmeb-285	44	11	psychological	psychological	ADJ
ajbmeb-285	44	12	and	and	CCONJ
ajbmeb-285	44	13	personal	personal	ADJ
ajbmeb-285	44	14	dimensions	dimension	NOUN
ajbmeb-285	44	15	when	when	SCONJ
ajbmeb-285	44	16	dealing	deal	VERB
ajbmeb-285	44	17	with	with	ADP
ajbmeb-285	44	18	the	the	DET
ajbmeb-285	44	19	customer	customer	NOUN
ajbmeb-285	44	20	.	.	PUNCT
ajbmeb-285	45	1	𝐘𝟕	𝐘𝟕	PROPN
ajbmeb-285	45	2	the	the	DET
ajbmeb-285	45	3	auditor	auditor	NOUN
ajbmeb-285	45	4	pays	pay	VERB
ajbmeb-285	45	5	attention	attention	NOUN
ajbmeb-285	45	6	to	to	ADP
ajbmeb-285	45	7	all	all	DET
ajbmeb-285	45	8	available	available	ADJ
ajbmeb-285	45	9	information	information	NOUN
ajbmeb-285	45	10	before	before	ADP
ajbmeb-285	45	11	issuing	issue	VERB
ajbmeb-285	45	12	a	a	DET
ajbmeb-285	45	13	professional	professional	ADJ
ajbmeb-285	45	14	judgment	judgment	NOUN
ajbmeb-285	45	15	.	.	PUNCT
ajbmeb-285	46	1	𝐘𝟐	𝐘𝟐	PROPN
ajbmeb-285	46	2	the	the	DET
ajbmeb-285	46	3	auditor	auditor	NOUN
ajbmeb-285	46	4	must	must	AUX
ajbmeb-285	46	5	match	match	VERB
ajbmeb-285	46	6	the	the	DET
ajbmeb-285	46	7	content	content	NOUN
ajbmeb-285	46	8	of	of	ADP
ajbmeb-285	46	9	the	the	DET
ajbmeb-285	46	10	verbal	verbal	ADJ
ajbmeb-285	46	11	and	and	CCONJ
ajbmeb-285	46	12	nonverbal	nonverbal	ADJ
ajbmeb-285	46	13	information	information	NOUN
ajbmeb-285	46	14	in	in	ADP
ajbmeb-285	46	15	order	order	NOUN
ajbmeb-285	46	16	to	to	PART
ajbmeb-285	46	17	reach	reach	VERB
ajbmeb-285	46	18	an	an	DET
ajbmeb-285	46	19	understanding	understanding	NOUN
ajbmeb-285	46	20	of	of	ADP
ajbmeb-285	46	21	the	the	DET
ajbmeb-285	46	22	customer	customer	NOUN
ajbmeb-285	46	23	’s	’s	PART
ajbmeb-285	46	24	personality	personality	NOUN
ajbmeb-285	46	25	.	.	PUNCT
ajbmeb-285	47	1	𝐘𝟖	𝐘𝟖	VERB
ajbmeb-285	47	2	the	the	DET
ajbmeb-285	47	3	search	search	NOUN
ajbmeb-285	47	4	for	for	ADP
ajbmeb-285	47	5	knowledge	knowledge	NOUN
ajbmeb-285	47	6	feature	feature	NOUN
ajbmeb-285	47	7	enhances	enhance	NOUN
ajbmeb-285	47	8	giving	give	VERB
ajbmeb-285	47	9	clear	clear	ADJ
ajbmeb-285	47	10	perceptions	perception	NOUN
ajbmeb-285	47	11	of	of	ADP
ajbmeb-285	47	12	the	the	DET
ajbmeb-285	47	13	factors	factor	NOUN
ajbmeb-285	47	14	that	that	PRON
ajbmeb-285	47	15	help	help	VERB
ajbmeb-285	47	16	in	in	ADP
ajbmeb-285	47	17	evaluating	evaluate	VERB
ajbmeb-285	47	18	the	the	DET
ajbmeb-285	47	19	evidence	evidence	NOUN
ajbmeb-285	47	20	according	accord	VERB
ajbmeb-285	47	21	to	to	ADP
ajbmeb-285	47	22	a	a	DET
ajbmeb-285	47	23	realistic	realistic	ADJ
ajbmeb-285	47	24	and	and	CCONJ
ajbmeb-285	47	25	accurate	accurate	ADJ
ajbmeb-285	47	26	perspective	perspective	NOUN
ajbmeb-285	47	27	.	.	PUNCT
ajbmeb-285	48	1	𝐘𝟑	𝐘𝟑	PROPN
ajbmeb-285	48	2	the	the	DET
ajbmeb-285	48	3	auditor	auditor	NOUN
ajbmeb-285	48	4	does	do	AUX
ajbmeb-285	48	5	not	not	PART
ajbmeb-285	48	6	allow	allow	VERB
ajbmeb-285	48	7	any	any	DET
ajbmeb-285	48	8	external	external	ADJ
ajbmeb-285	48	9	influences	influence	NOUN
ajbmeb-285	48	10	to	to	PART
ajbmeb-285	48	11	change	change	VERB
ajbmeb-285	48	12	his	his	PRON
ajbmeb-285	48	13	skeptical	skeptical	ADJ
ajbmeb-285	48	14	attitude	attitude	NOUN
ajbmeb-285	48	15	,	,	PUNCT
ajbmeb-285	48	16	as	as	SCONJ
ajbmeb-285	48	17	he	he	PRON
ajbmeb-285	48	18	controls	control	VERB
ajbmeb-285	48	19	himself	himself	PRON
ajbmeb-285	48	20	and	and	CCONJ
ajbmeb-285	48	21	his	his	PRON
ajbmeb-285	48	22	feelings	feeling	NOUN
ajbmeb-285	48	23	.	.	PUNCT
ajbmeb-285	49	1	𝐘𝟗	𝐘𝟗	PROPN
ajbmeb-285	49	2	the	the	DET
ajbmeb-285	49	3	auditor	auditor	NOUN
ajbmeb-285	49	4	is	be	AUX
ajbmeb-285	49	5	always	always	ADV
ajbmeb-285	49	6	ready	ready	ADJ
ajbmeb-285	49	7	to	to	PART
ajbmeb-285	49	8	reveal	reveal	VERB
ajbmeb-285	49	9	knowledge	knowledge	NOUN
ajbmeb-285	49	10	of	of	ADP
ajbmeb-285	49	11	the	the	DET
ajbmeb-285	49	12	mind	mind	NOUN
ajbmeb-285	49	13	and	and	CCONJ
ajbmeb-285	49	14	has	have	VERB
ajbmeb-285	49	15	a	a	DET
ajbmeb-285	49	16	new	new	ADJ
ajbmeb-285	49	17	mentality	mentality	NOUN
ajbmeb-285	49	18	,	,	PUNCT
ajbmeb-285	49	19	as	as	SCONJ
ajbmeb-285	49	20	he	he	PRON
ajbmeb-285	49	21	practices	practice	VERB
ajbmeb-285	49	22	open	open	ADJ
ajbmeb-285	49	23	questioning	questioning	NOUN
ajbmeb-285	49	24	.	.	PUNCT
ajbmeb-285	50	1	𝐘𝟒	𝐘𝟒	NOUN
ajbmeb-285	50	2	the	the	DET
ajbmeb-285	50	3	tendency	tendency	NOUN
ajbmeb-285	50	4	of	of	ADP
ajbmeb-285	50	5	professional	professional	ADJ
ajbmeb-285	50	6	skepticism	skepticism	NOUN
ajbmeb-285	50	7	is	be	AUX
ajbmeb-285	50	8	based	base	VERB
ajbmeb-285	50	9	on	on	ADP
ajbmeb-285	50	10	the	the	DET
ajbmeb-285	50	11	fact	fact	NOUN
ajbmeb-285	50	12	that	that	SCONJ
ajbmeb-285	50	13	the	the	DET
ajbmeb-285	50	14	auditor	auditor	NOUN
ajbmeb-285	50	15	possesses	possess	VERB
ajbmeb-285	50	16	selfconfidence	selfconfidence	NOUN
ajbmeb-285	50	17	and	and	CCONJ
ajbmeb-285	50	18	self	self	NOUN
ajbmeb-285	50	19	-	-	PUNCT
ajbmeb-285	50	20	respect	respect	NOUN
ajbmeb-285	50	21	,	,	PUNCT
ajbmeb-285	50	22	which	which	PRON
ajbmeb-285	50	23	enables	enable	VERB
ajbmeb-285	50	24	him	he	PRON
ajbmeb-285	50	25	not	not	PART
ajbmeb-285	50	26	to	to	PART
ajbmeb-285	50	27	be	be	AUX
ajbmeb-285	50	28	inclined	incline	VERB
ajbmeb-285	50	29	to	to	ADP
ajbmeb-285	50	30	temptations	temptation	NOUN
ajbmeb-285	50	31	that	that	PRON
ajbmeb-285	50	32	limit	limit	VERB
ajbmeb-285	50	33	his	his	PRON
ajbmeb-285	50	34	his	his	PRON
ajbmeb-285	50	35	practices	practice	NOUN
ajbmeb-285	50	36	of	of	ADP
ajbmeb-285	50	37	professional	professional	ADJ
ajbmeb-285	50	38	skepticism	skepticism	NOUN
ajbmeb-285	50	39	.	.	PUNCT
ajbmeb-285	51	1	𝐘𝟏𝟎	𝐘𝟏𝟎	PROPN
ajbmeb-285	51	2	the	the	DET
ajbmeb-285	51	3	availability	availability	NOUN
ajbmeb-285	51	4	of	of	ADP
ajbmeb-285	51	5	evidence	evidence	NOUN
ajbmeb-285	51	6	indicating	indicate	VERB
ajbmeb-285	51	7	the	the	DET
ajbmeb-285	51	8	integrity	integrity	NOUN
ajbmeb-285	51	9	and	and	CCONJ
ajbmeb-285	51	10	honesty	honesty	NOUN
ajbmeb-285	51	11	of	of	ADP
ajbmeb-285	51	12	management	management	NOUN
ajbmeb-285	51	13	does	do	AUX
ajbmeb-285	51	14	not	not	PART
ajbmeb-285	51	15	exempt	exempt	VERB
ajbmeb-285	51	16	the	the	DET
ajbmeb-285	51	17	auditor	auditor	NOUN
ajbmeb-285	51	18	from	from	ADP
ajbmeb-285	51	19	practicing	practice	VERB
ajbmeb-285	51	20	professional	professional	ADJ
ajbmeb-285	51	21	skepticism	skepticism	NOUN
ajbmeb-285	51	22	.	.	PUNCT
ajbmeb-285	52	1	𝐘𝟓	𝐘𝟓	NOUN
ajbmeb-285	52	2	the	the	DET
ajbmeb-285	52	3	availability	availability	NOUN
ajbmeb-285	52	4	of	of	ADP
ajbmeb-285	52	5	evidence	evidence	NOUN
ajbmeb-285	52	6	indicating	indicate	VERB
ajbmeb-285	52	7	the	the	DET
ajbmeb-285	52	8	integrity	integrity	NOUN
ajbmeb-285	52	9	and	and	CCONJ
ajbmeb-285	52	10	honesty	honesty	NOUN
ajbmeb-285	52	11	of	of	ADP
ajbmeb-285	52	12	management	management	NOUN
ajbmeb-285	52	13	does	do	AUX
ajbmeb-285	52	14	not	not	PART
ajbmeb-285	52	15	exempt	exempt	VERB
ajbmeb-285	52	16	the	the	DET
ajbmeb-285	52	17	auditor	auditor	NOUN
ajbmeb-285	52	18	from	from	ADP
ajbmeb-285	52	19	practicing	practice	VERB
ajbmeb-285	52	20	professional	professional	ADJ
ajbmeb-285	52	21	skepticism	skepticism	NOUN
ajbmeb-285	52	22	.	.	PUNCT
ajbmeb-285	53	1	𝐘𝟏𝟏	𝐘𝟏𝟏	NOUN
ajbmeb-285	53	2	the	the	DET
ajbmeb-285	53	3	critical	critical	ADJ
ajbmeb-285	53	4	evaluation	evaluation	NOUN
ajbmeb-285	53	5	of	of	ADP
ajbmeb-285	53	6	evidence	evidence	NOUN
ajbmeb-285	53	7	requires	require	VERB
ajbmeb-285	53	8	the	the	DET
ajbmeb-285	53	9	auditor	auditor	NOUN
ajbmeb-285	53	10	not	not	PART
ajbmeb-285	53	11	to	to	PART
ajbmeb-285	53	12	accept	accept	VERB
ajbmeb-285	53	13	any	any	DET
ajbmeb-285	53	14	unconvincing	unconvincing	ADJ
ajbmeb-285	53	15	audit	audit	NOUN
ajbmeb-285	53	16	evidence	evidence	NOUN
ajbmeb-285	53	17	for	for	ADP
ajbmeb-285	53	18	use	use	NOUN
ajbmeb-285	53	19	.	.	PUNCT
ajbmeb-285	54	1	𝐘𝟔	𝐘𝟔	PROPN
ajbmeb-285	54	2	the	the	DET
ajbmeb-285	54	3	critical	critical	ADJ
ajbmeb-285	54	4	evaluation	evaluation	NOUN
ajbmeb-285	54	5	of	of	ADP
ajbmeb-285	54	6	evidence	evidence	NOUN
ajbmeb-285	54	7	requires	require	VERB
ajbmeb-285	54	8	the	the	DET
ajbmeb-285	54	9	auditor	auditor	NOUN
ajbmeb-285	54	10	not	not	PART
ajbmeb-285	54	11	to	to	PART
ajbmeb-285	54	12	accept	accept	VERB
ajbmeb-285	54	13	any	any	DET
ajbmeb-285	54	14	unconvincing	unconvincing	ADJ
ajbmeb-285	54	15	audit	audit	NOUN
ajbmeb-285	54	16	evidence	evidence	NOUN
ajbmeb-285	54	17	for	for	ADP
ajbmeb-285	54	18	use	use	NOUN
ajbmeb-285	54	19	.	.	PUNCT
ajbmeb-285	55	1	𝐘𝟏𝟐	𝐘𝟏𝟐	NOUN
ajbmeb-285	55	2	source	source	NOUN
ajbmeb-285	55	3	:	:	PUNCT
ajbmeb-285	55	4	prepared	prepare	VERB
ajbmeb-285	55	5	by	by	ADP
ajbmeb-285	55	6	the	the	DET
ajbmeb-285	55	7	two	two	NUM
ajbmeb-285	55	8	researchers	researcher	NOUN
ajbmeb-285	55	9	in	in	ADP
ajbmeb-285	55	10	order	order	NOUN
ajbmeb-285	55	11	to	to	PART
ajbmeb-285	55	12	find	find	VERB
ajbmeb-285	55	13	out	out	ADP
ajbmeb-285	55	14	the	the	DET
ajbmeb-285	55	15	answers	answer	NOUN
ajbmeb-285	55	16	of	of	ADP
ajbmeb-285	55	17	the	the	DET
ajbmeb-285	55	18	sample	sample	NOUN
ajbmeb-285	55	19	trends	trend	NOUN
ajbmeb-285	55	20	for	for	ADP
ajbmeb-285	55	21	each	each	DET
ajbmeb-285	55	22	paragraph	paragraph	NOUN
ajbmeb-285	55	23	of	of	ADP
ajbmeb-285	55	24	the	the	DET
ajbmeb-285	55	25	questionnaire	questionnaire	NOUN
ajbmeb-285	55	26	form	form	NOUN
ajbmeb-285	55	27	,	,	PUNCT
ajbmeb-285	55	28	ratios	ratio	NOUN
ajbmeb-285	55	29	,	,	PUNCT
ajbmeb-285	55	30	frequencies	frequency	NOUN
ajbmeb-285	55	31	,	,	PUNCT
ajbmeb-285	55	32	arithmetic	arithmetic	ADJ
ajbmeb-285	55	33	means	mean	NOUN
ajbmeb-285	55	34	,	,	PUNCT
ajbmeb-285	55	35	and	and	CCONJ
ajbmeb-285	55	36	standard	standard	ADJ
ajbmeb-285	55	37	deviations	deviation	NOUN
ajbmeb-285	55	38	were	be	AUX
ajbmeb-285	55	39	used	use	VERB
ajbmeb-285	55	40	,	,	PUNCT
ajbmeb-285	55	41	as	as	ADV
ajbmeb-285	55	42	well	well	ADV
ajbmeb-285	55	43	as	as	ADP
ajbmeb-285	55	44	results	result	NOUN
ajbmeb-285	55	45	.	.	PUNCT
ajbmeb-285	56	1	the	the	DET
ajbmeb-285	56	2	results	result	NOUN
ajbmeb-285	56	3	contained	contain	VERB
ajbmeb-285	56	4	in	in	ADP
ajbmeb-285	56	5	tables	table	NOUN
ajbmeb-285	56	6	no	no	INTJ
ajbmeb-285	56	7	.	.	PUNCT
ajbmeb-285	57	1	(	(	PUNCT
ajbmeb-285	57	2	2	2	NUM
ajbmeb-285	57	3	)	)	PUNCT
ajbmeb-285	57	4	and	and	CCONJ
ajbmeb-285	57	5	(	(	PUNCT
ajbmeb-285	57	6	3	3	X
ajbmeb-285	57	7	)	)	PUNCT
ajbmeb-285	57	8	included	include	VERB
ajbmeb-285	57	9	the	the	DET
ajbmeb-285	57	10	answers	answer	NOUN
ajbmeb-285	57	11	of	of	ADP
ajbmeb-285	57	12	the	the	DET
ajbmeb-285	57	13	research	research	NOUN
ajbmeb-285	57	14	sample	sample	NOUN
ajbmeb-285	57	15	to	to	ADP
ajbmeb-285	57	16	the	the	DET
ajbmeb-285	57	17	questionnaire	questionnaire	NOUN
ajbmeb-285	57	18	items	item	NOUN
ajbmeb-285	57	19	as	as	SCONJ
ajbmeb-285	57	20	follows	follow	VERB
ajbmeb-285	57	21	:	:	PUNCT
ajbmeb-285	57	22	american	american	PROPN
ajbmeb-285	57	23	journal	journal	PROPN
ajbmeb-285	57	24	of	of	ADP
ajbmeb-285	57	25	business	business	NOUN
ajbmeb-285	57	26	management	management	NOUN
ajbmeb-285	57	27	,	,	PUNCT
ajbmeb-285	57	28	economics	economic	NOUN
ajbmeb-285	57	29	and	and	CCONJ
ajbmeb-285	57	30	banking	banking	NOUN
ajbmeb-285	57	31	volume	volume	NOUN
ajbmeb-285	57	32	7	7	NUM
ajbmeb-285	57	33	,	,	PUNCT
ajbmeb-285	57	34	dec	dec	PROPN
ajbmeb-285	57	35	.	.	PROPN
ajbmeb-285	57	36	,	,	PUNCT
ajbmeb-285	57	37	2022	2022	NUM
ajbmeb-285	57	38	p	p	NOUN
ajbmeb-285	57	39	a	a	DET
ajbmeb-285	57	40	g	g	NOUN
ajbmeb-285	57	41	e	e	NOUN
ajbmeb-285	57	42	|	|	ADV
ajbmeb-285	57	43	39	39	NUM
ajbmeb-285	57	44	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-285	57	45	table	table	NOUN
ajbmeb-285	57	46	(	(	PUNCT
ajbmeb-285	57	47	4	4	X
ajbmeb-285	57	48	)	)	PUNCT
ajbmeb-285	57	49	frequencies	frequency	NOUN
ajbmeb-285	57	50	of	of	ADP
ajbmeb-285	57	51	the	the	DET
ajbmeb-285	57	52	sample	sample	NOUN
ajbmeb-285	57	53	’s	’s	PART
ajbmeb-285	57	54	answers	answer	NOUN
ajbmeb-285	57	55	,	,	PUNCT
ajbmeb-285	57	56	the	the	DET
ajbmeb-285	57	57	arithmetic	arithmetic	ADJ
ajbmeb-285	57	58	mean	mean	NOUN
ajbmeb-285	57	59	,	,	PUNCT
ajbmeb-285	57	60	standard	standard	ADJ
ajbmeb-285	57	61	deviations	deviation	NOUN
ajbmeb-285	57	62	,	,	PUNCT
ajbmeb-285	57	63	and	and	CCONJ
ajbmeb-285	57	64	the	the	DET
ajbmeb-285	57	65	degree	degree	NOUN
ajbmeb-285	57	66	of	of	ADP
ajbmeb-285	57	67	agreement	agreement	NOUN
ajbmeb-285	57	68	with	with	ADP
ajbmeb-285	57	69	the	the	DET
ajbmeb-285	57	70	paragraphs	paragraph	NOUN
ajbmeb-285	57	71	of	of	ADP
ajbmeb-285	57	72	the	the	DET
ajbmeb-285	57	73	first	first	ADJ
ajbmeb-285	57	74	axis	axis	NOUN
ajbmeb-285	57	75	(	(	PUNCT
ajbmeb-285	57	76	the	the	DET
ajbmeb-285	57	77	role	role	NOUN
ajbmeb-285	57	78	of	of	ADP
ajbmeb-285	57	79	training	training	NOUN
ajbmeb-285	57	80	and	and	CCONJ
ajbmeb-285	57	81	scientific	scientific	ADJ
ajbmeb-285	57	82	qualification	qualification	NOUN
ajbmeb-285	57	83	of	of	ADP
ajbmeb-285	57	84	the	the	DET
ajbmeb-285	57	85	external	external	ADJ
ajbmeb-285	57	86	auditor	auditor	NOUN
ajbmeb-285	57	87	when	when	SCONJ
ajbmeb-285	57	88	auditing	audit	VERB
ajbmeb-285	57	89	fair	fair	ADJ
ajbmeb-285	57	90	value	value	NOUN
ajbmeb-285	57	91	estimates	estimate	NOUN
ajbmeb-285	57	92	)	)	PUNCT
ajbmeb-285	58	1	.source	.source	NOUN
ajbmeb-285	58	2	:	:	PUNCT
ajbmeb-285	58	3	the	the	DET
ajbmeb-285	58	4	preparation	preparation	NOUN
ajbmeb-285	58	5	of	of	ADP
ajbmeb-285	58	6	the	the	DET
ajbmeb-285	58	7	two	two	NUM
ajbmeb-285	58	8	researchers	researcher	NOUN
ajbmeb-285	58	9	based	base	VERB
ajbmeb-285	58	10	on	on	ADP
ajbmeb-285	58	11	the	the	DET
ajbmeb-285	58	12	results	result	NOUN
ajbmeb-285	58	13	of	of	ADP
ajbmeb-285	58	14	the	the	DET
ajbmeb-285	58	15	program	program	NOUN
ajbmeb-285	58	16	spss	spss	NOUN
ajbmeb-285	58	17	.	.	PUNCT
ajbmeb-285	59	1	and	and	CCONJ
ajbmeb-285	59	2	from	from	ADP
ajbmeb-285	59	3	table	table	NOUN
ajbmeb-285	59	4	(	(	PUNCT
ajbmeb-285	59	5	4	4	NUM
ajbmeb-285	59	6	)	)	PUNCT
ajbmeb-285	59	7	we	we	PRON
ajbmeb-285	59	8	note	note	VERB
ajbmeb-285	59	9	that	that	SCONJ
ajbmeb-285	59	10	most	most	ADJ
ajbmeb-285	59	11	of	of	ADP
ajbmeb-285	59	12	the	the	DET
ajbmeb-285	59	13	answers	answer	NOUN
ajbmeb-285	59	14	of	of	ADP
ajbmeb-285	59	15	the	the	DET
ajbmeb-285	59	16	research	research	NOUN
ajbmeb-285	59	17	sample	sample	NOUN
ajbmeb-285	59	18	were	be	AUX
ajbmeb-285	59	19	distributed	distribute	VERB
ajbmeb-285	59	20	between	between	ADP
ajbmeb-285	59	21	two	two	NUM
ajbmeb-285	59	22	options	option	NOUN
ajbmeb-285	59	23	(	(	PUNCT
ajbmeb-285	59	24	strongly	strongly	ADV
ajbmeb-285	59	25	agree	agree	VERB
ajbmeb-285	59	26	,	,	PUNCT
ajbmeb-285	59	27	agree	agree	VERB
ajbmeb-285	59	28	)	)	PUNCT
ajbmeb-285	59	29	in	in	ADP
ajbmeb-285	59	30	large	large	ADJ
ajbmeb-285	59	31	numbers	number	NOUN
ajbmeb-285	59	32	and	and	CCONJ
ajbmeb-285	59	33	percentages	percentage	NOUN
ajbmeb-285	59	34	that	that	PRON
ajbmeb-285	59	35	favored	favor	VERB
ajbmeb-285	59	36	the	the	DET
ajbmeb-285	59	37	option	option	NOUN
ajbmeb-285	59	38	of	of	ADP
ajbmeb-285	59	39	agreeing	agreeing	NOUN
ajbmeb-285	59	40	,	,	PUNCT
ajbmeb-285	59	41	and	and	CCONJ
ajbmeb-285	59	42	in	in	ADP
ajbmeb-285	59	43	the	the	DET
ajbmeb-285	59	44	second	second	ADJ
ajbmeb-285	59	45	place	place	NOUN
ajbmeb-285	59	46	strongly	strongly	ADV
ajbmeb-285	59	47	agreed	agree	VERB
ajbmeb-285	59	48	and	and	CCONJ
ajbmeb-285	59	49	compared	compare	VERB
ajbmeb-285	59	50	with	with	ADP
ajbmeb-285	59	51	the	the	DET
ajbmeb-285	59	52	rest	rest	NOUN
ajbmeb-285	59	53	of	of	ADP
ajbmeb-285	59	54	the	the	DET
ajbmeb-285	59	55	other	other	ADJ
ajbmeb-285	59	56	answer	answer	NOUN
ajbmeb-285	59	57	options	option	NOUN
ajbmeb-285	59	58	.	.	PUNCT
ajbmeb-285	60	1	the	the	DET
ajbmeb-285	60	2	paragraphs	paragraph	NOUN
ajbmeb-285	60	3	of	of	ADP
ajbmeb-285	60	4	the	the	DET
ajbmeb-285	60	5	axis	axis	NOUN
ajbmeb-285	60	6	got	get	VERB
ajbmeb-285	60	7	the	the	DET
ajbmeb-285	60	8	first	first	ADJ
ajbmeb-285	60	9	(	(	PUNCT
ajbmeb-285	60	10	the	the	DET
ajbmeb-285	60	11	importance	importance	NOUN
ajbmeb-285	60	12	of	of	ADP
ajbmeb-285	60	13	training	training	NOUN
ajbmeb-285	60	14	and	and	CCONJ
ajbmeb-285	60	15	scientific	scientific	ADJ
ajbmeb-285	60	16	qualification	qualification	NOUN
ajbmeb-285	60	17	of	of	ADP
ajbmeb-285	60	18	the	the	DET
ajbmeb-285	60	19	external	external	ADJ
ajbmeb-285	60	20	auditor	auditor	NOUN
ajbmeb-285	60	21	when	when	SCONJ
ajbmeb-285	60	22	auditing	audit	VERB
ajbmeb-285	60	23	fair	fair	ADJ
ajbmeb-285	60	24	value	value	NOUN
ajbmeb-285	60	25	estimates	estimate	NOUN
ajbmeb-285	60	26	)	)	PUNCT
ajbmeb-285	60	27	all	all	ADV
ajbmeb-285	60	28	on	on	ADP
ajbmeb-285	60	29	an	an	DET
ajbmeb-285	60	30	arithmetic	arithmetic	ADJ
ajbmeb-285	60	31	mean	mean	NOUN
ajbmeb-285	60	32	,	,	PUNCT
ajbmeb-285	60	33	depending	depend	VERB
ajbmeb-285	60	34	on	on	ADP
ajbmeb-285	60	35	the	the	DET
ajbmeb-285	60	36	sample	sample	NOUN
ajbmeb-285	60	37	size	size	NOUN
ajbmeb-285	60	38	(	(	PUNCT
ajbmeb-285	60	39	70	70	NUM
ajbmeb-285	60	40	)	)	PUNCT
ajbmeb-285	60	41	larger	large	ADJ
ajbmeb-285	60	42	r	r	NOUN
ajbmeb-285	60	43	from	from	ADP
ajbmeb-285	60	44	(	(	PUNCT
ajbmeb-285	60	45	4	4	NUM
ajbmeb-285	60	46	)	)	PUNCT
ajbmeb-285	60	47	most	most	ADJ
ajbmeb-285	60	48	of	of	ADP
ajbmeb-285	60	49	them	they	PRON
ajbmeb-285	60	50	except	except	SCONJ
ajbmeb-285	60	51	for	for	ADP
ajbmeb-285	60	52	paragraphs	paragraph	NOUN
ajbmeb-285	60	53	x2	x2	NOUN
ajbmeb-285	60	54	and	and	CCONJ
ajbmeb-285	60	55	x5	x5	NOUN
ajbmeb-285	60	56	,	,	PUNCT
ajbmeb-285	60	57	and	and	CCONJ
ajbmeb-285	60	58	the	the	DET
ajbmeb-285	60	59	arithmetic	arithmetic	ADJ
ajbmeb-285	60	60	mean	mean	NOUN
ajbmeb-285	60	61	of	of	ADP
ajbmeb-285	60	62	the	the	DET
ajbmeb-285	60	63	first	first	ADJ
ajbmeb-285	60	64	axis	axis	NOUN
ajbmeb-285	60	65	was	be	AUX
ajbmeb-285	60	66	(	(	PUNCT
ajbmeb-285	60	67	4.28	4.28	NUM
ajbmeb-285	60	68	)	)	PUNCT
ajbmeb-285	60	69	with	with	ADP
ajbmeb-285	60	70	a	a	DET
ajbmeb-285	60	71	standard	standard	ADJ
ajbmeb-285	60	72	deviation	deviation	NOUN
ajbmeb-285	60	73	of	of	ADP
ajbmeb-285	60	74	(	(	PUNCT
ajbmeb-285	60	75	0.36	0.36	NUM
ajbmeb-285	60	76	)	)	PUNCT
ajbmeb-285	60	77	.	.	PUNCT
ajbmeb-285	61	1	this	this	PRON
ajbmeb-285	61	2	indicates	indicate	VERB
ajbmeb-285	61	3	the	the	DET
ajbmeb-285	61	4	agreement	agreement	NOUN
ajbmeb-285	61	5	of	of	ADP
ajbmeb-285	61	6	the	the	DET
ajbmeb-285	61	7	research	research	NOUN
ajbmeb-285	61	8	sample	sample	NOUN
ajbmeb-285	61	9	and	and	CCONJ
ajbmeb-285	61	10	their	their	PRON
ajbmeb-285	61	11	agreement	agreement	NOUN
ajbmeb-285	61	12	on	on	ADP
ajbmeb-285	61	13	the	the	DET
ajbmeb-285	61	14	importance	importance	NOUN
ajbmeb-285	61	15	of	of	ADP
ajbmeb-285	61	16	the	the	DET
ajbmeb-285	61	17	paragraphs	paragraph	NOUN
ajbmeb-285	61	18	of	of	ADP
ajbmeb-285	61	19	this	this	DET
ajbmeb-285	61	20	axis	axis	NOUN
ajbmeb-285	61	21	,	,	PUNCT
ajbmeb-285	61	22	and	and	CCONJ
ajbmeb-285	61	23	it	it	PRON
ajbmeb-285	61	24	is	be	AUX
ajbmeb-285	61	25	clear	clear	ADJ
ajbmeb-285	61	26	from	from	ADP
ajbmeb-285	61	27	the	the	DET
ajbmeb-285	61	28	table	table	NOUN
ajbmeb-285	61	29	(	(	PUNCT
ajbmeb-285	61	30	4	4	X
ajbmeb-285	61	31	)	)	PUNCT
ajbmeb-285	61	32	the	the	DET
ajbmeb-285	61	33	third	third	ADJ
ajbmeb-285	61	34	main	main	ADJ
ajbmeb-285	61	35	factor	factor	NOUN
ajbmeb-285	61	36	of	of	ADP
ajbmeb-285	61	37	the	the	DET
ajbmeb-285	61	38	first	first	ADJ
ajbmeb-285	61	39	axis	axis	NOUN
ajbmeb-285	61	40	(	(	PUNCT
ajbmeb-285	61	41	the	the	DET
ajbmeb-285	61	42	explanatory	explanatory	ADJ
ajbmeb-285	61	43	variable	variable	NOUN
ajbmeb-285	61	44	(	(	PUNCT
ajbmeb-285	61	45	independent	independent	ADJ
ajbmeb-285	61	46	)	)	PUNCT
ajbmeb-285	61	47	)	)	PUNCT
ajbmeb-285	62	1	(	(	PUNCT
ajbmeb-285	62	2	the	the	DET
ajbmeb-285	62	3	importance	importance	NOUN
ajbmeb-285	62	4	of	of	ADP
ajbmeb-285	62	5	xr	xr	PROPN
ajbmeb-285	62	6	training	training	NOUN
ajbmeb-285	62	7	and	and	CCONJ
ajbmeb-285	62	8	the	the	DET
ajbmeb-285	62	9	scientific	scientific	ADJ
ajbmeb-285	62	10	qualification	qualification	NOUN
ajbmeb-285	62	11	of	of	ADP
ajbmeb-285	62	12	the	the	DET
ajbmeb-285	62	13	external	external	ADJ
ajbmeb-285	62	14	auditor	auditor	NOUN
ajbmeb-285	62	15	when	when	SCONJ
ajbmeb-285	62	16	auditing	audit	VERB
ajbmeb-285	62	17	the	the	DET
ajbmeb-285	62	18	fair	fair	ADJ
ajbmeb-285	62	19	value	value	NOUN
ajbmeb-285	62	20	estimates	estimate	NOUN
ajbmeb-285	62	21	(	(	PUNCT
ajbmeb-285	62	22	one	one	NUM
ajbmeb-285	62	23	paragraph	paragraph	NOUN
ajbmeb-285	62	24	(	(	PUNCT
ajbmeb-285	62	25	r1	r1	PROPN
ajbmeb-285	62	26	)	)	PUNCT
ajbmeb-285	62	27	guarantees	guarantee	VERB
ajbmeb-285	62	28	the	the	DET
ajbmeb-285	62	29	quality	quality	NOUN
ajbmeb-285	62	30	of	of	ADP
ajbmeb-285	62	31	the	the	DET
ajbmeb-285	62	32	availability	availability	NOUN
ajbmeb-285	62	33	of	of	ADP
ajbmeb-285	62	34	understanding	understanding	NOUN
ajbmeb-285	62	35	of	of	ADP
ajbmeb-285	62	36	the	the	DET
ajbmeb-285	62	37	activity	activity	NOUN
ajbmeb-285	62	38	of	of	ADP
ajbmeb-285	62	39	the	the	DET
ajbmeb-285	62	40	economic	economic	ADJ
ajbmeb-285	62	41	unit	unit	NOUN
ajbmeb-285	62	42	,	,	PUNCT
ajbmeb-285	62	43	training	training	NOUN
ajbmeb-285	62	44	and	and	CCONJ
ajbmeb-285	62	45	experience	experience	VERB
ajbmeb-285	62	46	the	the	DET
ajbmeb-285	62	47	professional	professional	ADJ
ajbmeb-285	62	48	judgments	judgment	NOUN
ajbmeb-285	62	49	issued	issue	VERB
ajbmeb-285	62	50	by	by	ADP
ajbmeb-285	62	51	the	the	DET
ajbmeb-285	62	52	external	external	ADJ
ajbmeb-285	62	53	auditor	auditor	NOUN
ajbmeb-285	62	54	(	(	PUNCT
ajbmeb-285	62	55	and	and	CCONJ
ajbmeb-285	62	56	have	have	VERB
ajbmeb-285	62	57	the	the	DET
ajbmeb-285	62	58	most	most	ADV
ajbmeb-285	62	59	important	important	ADJ
ajbmeb-285	62	60	)	)	PUNCT
ajbmeb-285	62	61	are	be	AUX
ajbmeb-285	62	62	reflected	reflect	VERB
ajbmeb-285	62	63	positively	positively	ADV
ajbmeb-285	62	64	the	the	DET
ajbmeb-285	62	65	relative	relative	ADJ
ajbmeb-285	62	66	relative	relative	ADJ
ajbmeb-285	62	67	value	value	NOUN
ajbmeb-285	62	68	is	be	AUX
ajbmeb-285	62	69	(	(	PUNCT
ajbmeb-285	62	70	0.941	0.941	NUM
ajbmeb-285	62	71	)	)	PUNCT
ajbmeb-285	62	72	and	and	CCONJ
ajbmeb-285	62	73	it	it	PRON
ajbmeb-285	62	74	can	can	AUX
ajbmeb-285	62	75	be	be	AUX
ajbmeb-285	62	76	called	call	VERB
ajbmeb-285	62	77	a	a	DET
ajbmeb-285	62	78	factor	factor	NOUN
ajbmeb-285	62	79	(	(	PUNCT
ajbmeb-285	62	80	the	the	DET
ajbmeb-285	62	81	level	level	NOUN
ajbmeb-285	62	82	of	of	ADP
ajbmeb-285	62	83	accumulated	accumulate	VERB
ajbmeb-285	62	84	experience	experience	NOUN
ajbmeb-285	62	85	of	of	ADP
ajbmeb-285	62	86	the	the	DET
ajbmeb-285	62	87	external	external	ADJ
ajbmeb-285	62	88	auditor	auditor	NOUN
ajbmeb-285	62	89	to	to	PART
ajbmeb-285	62	90	issue	issue	VERB
ajbmeb-285	62	91	professional	professional	ADJ
ajbmeb-285	62	92	judgments	judgment	NOUN
ajbmeb-285	62	93	in	in	ADP
ajbmeb-285	62	94	the	the	DET
ajbmeb-285	62	95	audit	audit	NOUN
ajbmeb-285	62	96	process	process	NOUN
ajbmeb-285	62	97	.	.	PUNCT
ajbmeb-285	63	1	while	while	SCONJ
ajbmeb-285	63	2	the	the	DET
ajbmeb-285	63	3	results	result	NOUN
ajbmeb-285	63	4	of	of	ADP
ajbmeb-285	63	5	the	the	DET
ajbmeb-285	63	6	descriptive	descriptive	ADJ
ajbmeb-285	63	7	statistics	statistic	NOUN
ajbmeb-285	63	8	for	for	ADP
ajbmeb-285	63	9	the	the	DET
ajbmeb-285	63	10	second	second	ADJ
ajbmeb-285	63	11	axis	axis	NOUN
ajbmeb-285	63	12	(	(	PUNCT
ajbmeb-285	63	13	the	the	DET
ajbmeb-285	63	14	effectiveness	effectiveness	NOUN
ajbmeb-285	63	15	of	of	ADP
ajbmeb-285	63	16	professional	professional	ADJ
ajbmeb-285	63	17	skepticism	skepticism	NOUN
ajbmeb-285	63	18	)	)	PUNCT
ajbmeb-285	63	19	were	be	AUX
ajbmeb-285	63	20	as	as	SCONJ
ajbmeb-285	63	21	follows	follow	VERB
ajbmeb-285	63	22	:	:	PUNCT
ajbmeb-285	63	23	degree	degree	NOUN
ajbmeb-285	63	24	of	of	ADP
ajbmeb-285	63	25	approval	approval	NOUN
ajbmeb-285	63	26	standar	standar	NOUN
ajbmeb-285	63	27	d	d	PROPN
ajbmeb-285	63	28	deviati	deviati	NOUN
ajbmeb-285	63	29	on	on	ADP
ajbmeb-285	63	30	arithmet	arithmet	ADV
ajbmeb-285	63	31	ic	ic	PRON
ajbmeb-285	63	32	mean	mean	VERB
ajbmeb-285	63	33	the	the	DET
ajbmeb-285	63	34	answers	answer	NOUN
ajbmeb-285	63	35	paragrap	paragrap	PROPN
ajbmeb-285	63	36	h	h	NOUN
ajbmeb-285	63	37	symbol	symbol	NOUN
ajbmeb-285	63	38	n	n	PRON
ajbmeb-285	63	39	do	do	AUX
ajbmeb-285	63	40	not	not	PART
ajbmeb-285	63	41	agree	agree	VERB
ajbmeb-285	63	42	agree	agree	VERB
ajbmeb-285	63	43	at	at	ADP
ajbmeb-285	63	44	all	all	ADV
ajbmeb-285	63	45	not	not	PART
ajbmeb-285	63	46	agree	agree	VERB
ajbmeb-285	63	47	neutral	neutral	ADJ
ajbmeb-285	63	48	agree	agree	VERB
ajbmeb-285	63	49	strongly	strongly	ADV
ajbmeb-285	63	50	agree	agree	VERB
ajbmeb-285	63	51	1	1	NUM
ajbmeb-285	63	52	2	2	NUM
ajbmeb-285	63	53	3	3	NUM
ajbmeb-285	63	54	4	4	NUM
ajbmeb-285	63	55	5	5	NUM
ajbmeb-285	63	56	%	%	NOUN
ajbmeb-285	63	57	s	s	PART
ajbmeb-285	63	58	%	%	NOUN
ajbmeb-285	63	59	s	s	PART
ajbmeb-285	63	60	%	%	NOUN
ajbmeb-285	63	61	s	s	PART
ajbmeb-285	63	62	%	%	NOUN
ajbmeb-285	63	63	s	s	PART
ajbmeb-285	63	64	%	%	NOUN
ajbmeb-285	63	65	s	s	PRON
ajbmeb-285	63	66	strongly	strongly	ADV
ajbmeb-285	63	67	agree	agree	VERB
ajbmeb-285	63	68	0.49	0.49	NUM
ajbmeb-285	63	69	4.60	4.60	NUM
ajbmeb-285	63	70	0	0	NUM
ajbmeb-285	63	71	0	0	NUM
ajbmeb-285	63	72	0	0	NUM
ajbmeb-285	63	73	0	0	NUM
ajbmeb-285	63	74	0	0	NUM
ajbmeb-285	63	75	0	0	NUM
ajbmeb-285	63	76	40.0	40.0	NUM
ajbmeb-285	63	77	28	28	NUM
ajbmeb-285	63	78	60	60	NUM
ajbmeb-285	63	79	.	.	PUNCT
ajbmeb-285	63	80	0	0	NUM
ajbmeb-285	64	1	42	42	NUM
ajbmeb-285	64	2	x1	x1	NOUN
ajbmeb-285	64	3	1	1	NUM
ajbmeb-285	64	4	agree	agree	VERB
ajbmeb-285	64	5	0.78	0.78	NUM
ajbmeb-285	64	6	4.03	4.03	NUM
ajbmeb-285	64	7	0	0	NUM
ajbmeb-285	64	8	0	0	NUM
ajbmeb-285	64	9	2.9	2.9	NUM
ajbmeb-285	64	10	2	2	NUM
ajbmeb-285	64	11	20	20	NUM
ajbmeb-285	64	12	.	.	PUNCT
ajbmeb-285	64	13	0	0	NUM
ajbmeb-285	65	1	14	14	NUM
ajbmeb-285	65	2	48.6	48.6	NUM
ajbmeb-285	65	3	34	34	NUM
ajbmeb-285	65	4	28	28	NUM
ajbmeb-285	65	5	.	.	PUNCT
ajbmeb-285	65	6	6	6	NUM
ajbmeb-285	65	7	20	20	NUM
ajbmeb-285	65	8	x2	x2	SYM
ajbmeb-285	65	9	2	2	NUM
ajbmeb-285	65	10	strongly	strongly	ADV
ajbmeb-285	65	11	agree	agree	VERB
ajbmeb-285	65	12	0.65	0.65	NUM
ajbmeb-285	65	13	4.26	4.26	NUM
ajbmeb-285	65	14	0	0	NUM
ajbmeb-285	65	15	0	0	NUM
ajbmeb-285	65	16	0	0	NUM
ajbmeb-285	65	17	0	0	NUM
ajbmeb-285	65	18	11	11	NUM
ajbmeb-285	65	19	.	.	X
ajbmeb-285	65	20	4	4	NUM
ajbmeb-285	65	21	8	8	NUM
ajbmeb-285	65	22	51.4	51.4	NUM
ajbmeb-285	65	23	36	36	NUM
ajbmeb-285	65	24	37	37	NUM
ajbmeb-285	65	25	.	.	PUNCT
ajbmeb-285	65	26	1	1	NUM
ajbmeb-285	65	27	26	26	NUM
ajbmeb-285	65	28	x3	x3	NOUN
ajbmeb-285	65	29	3	3	NUM
ajbmeb-285	65	30	strongly	strongly	ADV
ajbmeb-285	65	31	agree	agree	VERB
ajbmeb-285	65	32	0.64	0.64	NUM
ajbmeb-285	65	33	4.36	4.36	NUM
ajbmeb-285	65	34	0	0	NUM
ajbmeb-285	65	35	0	0	NUM
ajbmeb-285	65	36	0	0	NUM
ajbmeb-285	65	37	0	0	NUM
ajbmeb-285	65	38	8.6	8.6	NUM
ajbmeb-285	65	39	6	6	NUM
ajbmeb-285	65	40	47.1	47.1	NUM
ajbmeb-285	65	41	33	33	NUM
ajbmeb-285	65	42	44	44	NUM
ajbmeb-285	65	43	.	.	PUNCT
ajbmeb-285	65	44	3	3	NUM
ajbmeb-285	65	45	31	31	NUM
ajbmeb-285	65	46	x4	x4	SYM
ajbmeb-285	65	47	4	4	NUM
ajbmeb-285	65	48	agree	agree	VERB
ajbmeb-285	65	49	0.75	0.75	NUM
ajbmeb-285	65	50	4.14	4.14	NUM
ajbmeb-285	65	51	0	0	NUM
ajbmeb-285	65	52	0	0	NUM
ajbmeb-285	65	53	0	0	NUM
ajbmeb-285	65	54	0	0	NUM
ajbmeb-285	65	55	21	21	NUM
ajbmeb-285	65	56	.	.	PUNCT
ajbmeb-285	65	57	4	4	NUM
ajbmeb-285	65	58	15	15	NUM
ajbmeb-285	65	59	42.9	42.9	NUM
ajbmeb-285	65	60	30	30	NUM
ajbmeb-285	65	61	35	35	NUM
ajbmeb-285	65	62	.	.	PUNCT
ajbmeb-285	65	63	7	7	NUM
ajbmeb-285	65	64	25	25	NUM
ajbmeb-285	65	65	x5	x5	NOUN
ajbmeb-285	65	66	5	5	NUM
ajbmeb-285	65	67	strongly	strongly	ADV
ajbmeb-285	65	68	agree	agree	VERB
ajbmeb-285	65	69	0.53	0.53	NUM
ajbmeb-285	65	70	4.33	4.33	NUM
ajbmeb-285	65	71	0	0	NUM
ajbmeb-285	65	72	0	0	NUM
ajbmeb-285	65	73	0	0	NUM
ajbmeb-285	65	74	0	0	NUM
ajbmeb-285	65	75	2.9	2.9	NUM
ajbmeb-285	65	76	2	2	NUM
ajbmeb-285	65	77	61.4	61.4	NUM
ajbmeb-285	65	78	43	43	NUM
ajbmeb-285	65	79	35	35	NUM
ajbmeb-285	65	80	.	.	PUNCT
ajbmeb-285	65	81	7	7	NUM
ajbmeb-285	65	82	25	25	NUM
ajbmeb-285	65	83	x6	x6	PROPN
ajbmeb-285	65	84	6	6	NUM
ajbmeb-285	65	85	strongly	strongly	ADV
ajbmeb-285	65	86	agree	agree	VERB
ajbmeb-285	65	87	0.64	0.64	NUM
ajbmeb-285	65	88	4.27	4.27	NUM
ajbmeb-285	65	89	0	0	NUM
ajbmeb-285	65	90	0	0	NUM
ajbmeb-285	65	91	0	0	NUM
ajbmeb-285	65	92	0	0	NUM
ajbmeb-285	65	93	10	10	NUM
ajbmeb-285	65	94	.	.	PUNCT
ajbmeb-285	65	95	0	0	NUM
ajbmeb-285	65	96	7	7	NUM
ajbmeb-285	65	97	52.9	52.9	NUM
ajbmeb-285	65	98	37	37	NUM
ajbmeb-285	65	99	37	37	NUM
ajbmeb-285	65	100	.	.	NOUN
ajbmeb-285	65	101	1	1	NUM
ajbmeb-285	65	102	26	26	NUM
ajbmeb-285	65	103	x7	x7	NOUN
ajbmeb-285	65	104	7	7	NUM
ajbmeb-285	65	105	strongly	strongly	ADV
ajbmeb-285	65	106	agree	agree	VERB
ajbmeb-285	65	107	0.36	0.36	NUM
ajbmeb-285	65	108	4.28	4.28	NUM
ajbmeb-285	65	109	the	the	DET
ajbmeb-285	65	110	arithmetic	arithmetic	ADJ
ajbmeb-285	65	111	mean	mean	NOUN
ajbmeb-285	65	112	and	and	CCONJ
ajbmeb-285	65	113	standard	standard	ADJ
ajbmeb-285	65	114	deviation	deviation	NOUN
ajbmeb-285	65	115	of	of	ADP
ajbmeb-285	65	116	the	the	DET
ajbmeb-285	65	117	first	first	ADJ
ajbmeb-285	65	118	axis	axis	ADJ
ajbmeb-285	65	119	american	american	ADJ
ajbmeb-285	65	120	journal	journal	PROPN
ajbmeb-285	65	121	of	of	ADP
ajbmeb-285	65	122	business	business	NOUN
ajbmeb-285	65	123	management	management	NOUN
ajbmeb-285	65	124	,	,	PUNCT
ajbmeb-285	65	125	economics	economic	NOUN
ajbmeb-285	65	126	and	and	CCONJ
ajbmeb-285	65	127	banking	banking	NOUN
ajbmeb-285	65	128	volume	volume	NOUN
ajbmeb-285	65	129	7	7	NUM
ajbmeb-285	65	130	,	,	PUNCT
ajbmeb-285	65	131	dec	dec	PROPN
ajbmeb-285	65	132	.	.	PROPN
ajbmeb-285	65	133	,	,	PUNCT
ajbmeb-285	65	134	2022	2022	NUM
ajbmeb-285	65	135	p	p	NOUN
ajbmeb-285	65	136	a	a	DET
ajbmeb-285	65	137	g	g	NOUN
ajbmeb-285	65	138	e	e	NOUN
ajbmeb-285	65	139	|	|	ADV
ajbmeb-285	65	140	40	40	NUM
ajbmeb-285	65	141	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-285	65	142	table	table	NOUN
ajbmeb-285	65	143	(	(	PUNCT
ajbmeb-285	65	144	5	5	NUM
ajbmeb-285	65	145	)	)	PUNCT
ajbmeb-285	65	146	frequencies	frequency	NOUN
ajbmeb-285	65	147	of	of	ADP
ajbmeb-285	65	148	the	the	DET
ajbmeb-285	65	149	sample	sample	NOUN
ajbmeb-285	65	150	’s	’s	PART
ajbmeb-285	65	151	answers	answer	NOUN
ajbmeb-285	65	152	,	,	PUNCT
ajbmeb-285	65	153	the	the	DET
ajbmeb-285	65	154	arithmetic	arithmetic	ADJ
ajbmeb-285	65	155	mean	mean	NOUN
ajbmeb-285	65	156	,	,	PUNCT
ajbmeb-285	65	157	standard	standard	ADJ
ajbmeb-285	65	158	deviations	deviation	NOUN
ajbmeb-285	65	159	,	,	PUNCT
ajbmeb-285	65	160	and	and	CCONJ
ajbmeb-285	65	161	the	the	DET
ajbmeb-285	65	162	degree	degree	NOUN
ajbmeb-285	65	163	of	of	ADP
ajbmeb-285	65	164	agreement	agreement	NOUN
ajbmeb-285	65	165	for	for	ADP
ajbmeb-285	65	166	the	the	DET
ajbmeb-285	65	167	paragraphs	paragraph	NOUN
ajbmeb-285	65	168	of	of	ADP
ajbmeb-285	65	169	the	the	DET
ajbmeb-285	65	170	second	second	ADJ
ajbmeb-285	65	171	axis	axis	NOUN
ajbmeb-285	65	172	(	(	PUNCT
ajbmeb-285	65	173	the	the	DET
ajbmeb-285	65	174	effectiveness	effectiveness	NOUN
ajbmeb-285	65	175	of	of	ADP
ajbmeb-285	65	176	professional	professional	ADJ
ajbmeb-285	65	177	skepticism	skepticism	NOUN
ajbmeb-285	65	178	)	)	PUNCT
ajbmeb-285	65	179	.	.	PUNCT
ajbmeb-285	66	1	.source	.source	NOUN
ajbmeb-285	66	2	:	:	PUNCT
ajbmeb-285	66	3	the	the	DET
ajbmeb-285	66	4	preparation	preparation	NOUN
ajbmeb-285	66	5	of	of	ADP
ajbmeb-285	66	6	the	the	DET
ajbmeb-285	66	7	two	two	NUM
ajbmeb-285	66	8	researchers	researcher	NOUN
ajbmeb-285	66	9	based	base	VERB
ajbmeb-285	66	10	on	on	ADP
ajbmeb-285	66	11	the	the	DET
ajbmeb-285	66	12	results	result	NOUN
ajbmeb-285	66	13	of	of	ADP
ajbmeb-285	66	14	the	the	DET
ajbmeb-285	66	15	program	program	NOUN
ajbmeb-285	66	16	spss	spss	NOUN
ajbmeb-285	66	17	.	.	PUNCT
ajbmeb-285	67	1	it	it	PRON
ajbmeb-285	67	2	is	be	AUX
ajbmeb-285	67	3	clear	clear	ADJ
ajbmeb-285	67	4	from	from	ADP
ajbmeb-285	67	5	table	table	NOUN
ajbmeb-285	67	6	(	(	PUNCT
ajbmeb-285	67	7	5	5	NUM
ajbmeb-285	67	8	)	)	PUNCT
ajbmeb-285	67	9	that	that	SCONJ
ajbmeb-285	67	10	the	the	DET
ajbmeb-285	67	11	first	first	ADJ
ajbmeb-285	67	12	main	main	ADJ
ajbmeb-285	67	13	factor	factor	NOUN
ajbmeb-285	67	14	of	of	ADP
ajbmeb-285	67	15	the	the	DET
ajbmeb-285	67	16	second	second	ADJ
ajbmeb-285	67	17	axis	axis	NOUN
ajbmeb-285	67	18	(	(	PUNCT
ajbmeb-285	67	19	the	the	DET
ajbmeb-285	67	20	effectiveness	effectiveness	NOUN
ajbmeb-285	67	21	of	of	ADP
ajbmeb-285	67	22	professional	professional	ADJ
ajbmeb-285	67	23	skepticism	skepticism	NOUN
ajbmeb-285	67	24	)	)	PUNCT
ajbmeb-285	67	25	included	include	VERB
ajbmeb-285	67	26	two	two	NUM
ajbmeb-285	67	27	paragraphs	paragraph	NOUN
ajbmeb-285	67	28	(	(	PUNCT
ajbmeb-285	67	29	y3	y3	NOUN
ajbmeb-285	67	30	,	,	PUNCT
ajbmeb-285	67	31	y4	y4	ADJ
ajbmeb-285	67	32	(	(	PUNCT
ajbmeb-285	67	33	paragraph	paragraph	NOUN
ajbmeb-285	67	34	y2	y2	PROPN
ajbmeb-285	67	35	)	)	PUNCT
ajbmeb-285	67	36	showed	show	VERB
ajbmeb-285	67	37	that	that	SCONJ
ajbmeb-285	67	38	the	the	DET
ajbmeb-285	67	39	auditor	auditor	NOUN
ajbmeb-285	67	40	is	be	AUX
ajbmeb-285	67	41	always	always	ADV
ajbmeb-285	67	42	willing	willing	ADJ
ajbmeb-285	67	43	to	to	PART
ajbmeb-285	67	44	discover	discover	VERB
ajbmeb-285	67	45	new	new	ADJ
ajbmeb-285	67	46	knowledge	knowledge	NOUN
ajbmeb-285	67	47	of	of	ADP
ajbmeb-285	67	48	the	the	DET
ajbmeb-285	67	49	mind	mind	NOUN
ajbmeb-285	67	50	and	and	CCONJ
ajbmeb-285	67	51	has	have	VERB
ajbmeb-285	67	52	an	an	DET
ajbmeb-285	67	53	open	open	ADJ
ajbmeb-285	67	54	mind	mind	NOUN
ajbmeb-285	67	55	)	)	PUNCT
ajbmeb-285	67	56	the	the	DET
ajbmeb-285	67	57	largest	large	ADJ
ajbmeb-285	67	58	relative	relative	ADJ
ajbmeb-285	67	59	importance	importance	NOUN
ajbmeb-285	67	60	with	with	ADP
ajbmeb-285	67	61	a	a	DET
ajbmeb-285	67	62	value	value	NOUN
ajbmeb-285	67	63	of	of	ADP
ajbmeb-285	67	64	(	(	PUNCT
ajbmeb-285	67	65	0.790	0.790	NUM
ajbmeb-285	67	66	)	)	PUNCT
ajbmeb-285	67	67	(	(	PUNCT
ajbmeb-285	67	68	while	while	SCONJ
ajbmeb-285	67	69	he	he	PRON
ajbmeb-285	67	70	is	be	AUX
ajbmeb-285	67	71	practicing	practice	VERB
ajbmeb-285	67	72	interrogation	interrogation	NOUN
ajbmeb-285	67	73	,	,	PUNCT
ajbmeb-285	67	74	the	the	DET
ajbmeb-285	67	75	second	second	ADJ
ajbmeb-285	67	76	paragraph	paragraph	NOUN
ajbmeb-285	67	77	y3	y3	NOUN
ajbmeb-285	67	78	)	)	PUNCT
ajbmeb-285	67	79	enhances	enhance	VERB
ajbmeb-285	67	80	the	the	DET
ajbmeb-285	67	81	search	search	NOUN
ajbmeb-285	67	82	for	for	ADP
ajbmeb-285	67	83	knowledge	knowledge	NOUN
ajbmeb-285	67	84	feature	feature	NOUN
ajbmeb-285	67	85	by	by	ADP
ajbmeb-285	67	86	giving	give	VERB
ajbmeb-285	67	87	clear	clear	ADJ
ajbmeb-285	67	88	perceptions	perception	NOUN
ajbmeb-285	67	89	of	of	ADP
ajbmeb-285	67	90	the	the	DET
ajbmeb-285	67	91	factors	factor	NOUN
ajbmeb-285	67	92	that	that	PRON
ajbmeb-285	67	93	yr	yr	NOUN
ajbmeb-285	67	94	help	help	VERB
ajbmeb-285	67	95	in	in	ADP
ajbmeb-285	67	96	evaluating	evaluate	VERB
ajbmeb-285	67	97	the	the	DET
ajbmeb-285	67	98	evidence	evidence	NOUN
ajbmeb-285	67	99	according	accord	VERB
ajbmeb-285	67	100	to	to	ADP
ajbmeb-285	67	101	a	a	DET
ajbmeb-285	67	102	realistic	realistic	ADJ
ajbmeb-285	67	103	and	and	CCONJ
ajbmeb-285	67	104	accurate	accurate	ADJ
ajbmeb-285	67	105	perspective	perspective	NOUN
ajbmeb-285	67	106	(	(	PUNCT
ajbmeb-285	67	107	with	with	ADP
ajbmeb-285	67	108	a	a	DET
ajbmeb-285	67	109	value	value	NOUN
ajbmeb-285	67	110	of	of	ADP
ajbmeb-285	67	111	(	(	PUNCT
ajbmeb-285	67	112	0.777	0.777	NUM
ajbmeb-285	67	113	)	)	PUNCT
ajbmeb-285	67	114	,	,	PUNCT
ajbmeb-285	67	115	and	and	CCONJ
ajbmeb-285	67	116	paragraph	paragraph	NOUN
ajbmeb-285	67	117	7r	7r	NUM
ajbmeb-285	67	118	indicated	indicate	VERB
ajbmeb-285	67	119	(	(	PUNCT
ajbmeb-285	67	120	the	the	DET
ajbmeb-285	67	121	auditor	auditor	NOUN
ajbmeb-285	67	122	is	be	AUX
ajbmeb-285	67	123	required	require	VERB
ajbmeb-285	67	124	to	to	PART
ajbmeb-285	67	125	take	take	VERB
ajbmeb-285	67	126	into	into	ADP
ajbmeb-285	67	127	account	account	NOUN
ajbmeb-285	67	128	the	the	DET
ajbmeb-285	67	129	psychological	psychological	ADJ
ajbmeb-285	67	130	dimensions	dimension	NOUN
ajbmeb-285	67	131	and	and	CCONJ
ajbmeb-285	67	132	personality	personality	NOUN
ajbmeb-285	67	133	when	when	SCONJ
ajbmeb-285	67	134	dealing	deal	VERB
ajbmeb-285	67	135	with	with	ADP
ajbmeb-285	67	136	the	the	DET
ajbmeb-285	67	137	customer	customer	NOUN
ajbmeb-285	67	138	.	.	PUNCT
ajbmeb-285	68	1	(	(	PUNCT
ajbmeb-285	68	2	the	the	DET
ajbmeb-285	68	3	greatest	great	ADJ
ajbmeb-285	68	4	relative	relative	ADJ
ajbmeb-285	68	5	importance	importance	NOUN
ajbmeb-285	68	6	(	(	PUNCT
ajbmeb-285	68	7	yr	yr	NOUN
ajbmeb-285	68	8	)	)	PUNCT
ajbmeb-285	68	9	is	be	AUX
ajbmeb-285	68	10	that	that	SCONJ
ajbmeb-285	68	11	the	the	DET
ajbmeb-285	68	12	auditor	auditor	NOUN
ajbmeb-285	68	13	’s	’s	PART
ajbmeb-285	68	14	competence	competence	NOUN
ajbmeb-285	68	15	,	,	PUNCT
ajbmeb-285	68	16	knowledge	knowledge	NOUN
ajbmeb-285	68	17	,	,	PUNCT
ajbmeb-285	68	18	and	and	CCONJ
ajbmeb-285	68	19	technical	technical	ADJ
ajbmeb-285	68	20	qualifications	qualification	NOUN
ajbmeb-285	68	21	enable	enable	VERB
ajbmeb-285	68	22	him	he	PRON
ajbmeb-285	68	23	with	with	ADP
ajbmeb-285	68	24	a	a	DET
ajbmeb-285	68	25	value	value	NOUN
ajbmeb-285	68	26	of	of	ADP
ajbmeb-285	68	27	(	(	PUNCT
ajbmeb-285	68	28	0.752	0.752	NUM
ajbmeb-285	68	29	)	)	PUNCT
ajbmeb-285	68	30	(	(	PUNCT
ajbmeb-285	68	31	while	while	SCONJ
ajbmeb-285	68	32	the	the	DET
ajbmeb-285	68	33	second	second	ADJ
ajbmeb-285	68	34	paragraph	paragraph	NOUN
ajbmeb-285	68	35	11r	11r	NOUN
ajbmeb-285	68	36	was	be	AUX
ajbmeb-285	68	37	avoiding	avoid	VERB
ajbmeb-285	68	38	any	any	DET
ajbmeb-285	68	39	behavior	behavior	NOUN
ajbmeb-285	68	40	of	of	ADP
ajbmeb-285	68	41	the	the	DET
ajbmeb-285	68	42	customer	customer	NOUN
ajbmeb-285	68	43	(	(	PUNCT
ajbmeb-285	68	44	j	j	NOUN
ajbmeb-285	68	45	)	)	PUNCT
ajbmeb-285	68	46	with	with	ADP
ajbmeb-285	68	47	a	a	DET
ajbmeb-285	68	48	value	value	NOUN
ajbmeb-285	68	49	of	of	ADP
ajbmeb-285	68	50	(	(	PUNCT
ajbmeb-285	68	51	0.609	0.609	NUM
ajbmeb-285	68	52	)	)	PUNCT
ajbmeb-285	68	53	,	,	PUNCT
ajbmeb-285	68	54	(	(	PUNCT
ajbmeb-285	68	55	it	it	PRON
ajbmeb-285	68	56	is	be	AUX
ajbmeb-285	68	57	believed	believe	VERB
ajbmeb-285	68	58	that	that	SCONJ
ajbmeb-285	68	59	it	it	PRON
ajbmeb-285	68	60	affects	affect	VERB
ajbmeb-285	68	61	the	the	DET
ajbmeb-285	68	62	professional	professional	ADJ
ajbmeb-285	68	63	doubt	doubt	NOUN
ajbmeb-285	68	64	that	that	SCONJ
ajbmeb-285	68	65	he	he	PRON
ajbmeb-285	68	66	exercises	exercise	VERB
ajbmeb-285	68	67	checker	checker	VERB
ajbmeb-285	68	68	the	the	DET
ajbmeb-285	68	69	third	third	ADJ
ajbmeb-285	68	70	paragraph	paragraph	NOUN
ajbmeb-285	68	71	y6	y6	NOUN
ajbmeb-285	68	72	(	(	PUNCT
ajbmeb-285	68	73	the	the	DET
ajbmeb-285	68	74	critical	critical	ADJ
ajbmeb-285	68	75	evaluation	evaluation	NOUN
ajbmeb-285	68	76	of	of	ADP
ajbmeb-285	68	77	the	the	DET
ajbmeb-285	68	78	evidence	evidence	NOUN
ajbmeb-285	68	79	obliges	oblige	VERB
ajbmeb-285	68	80	the	the	DET
ajbmeb-285	68	81	auditor	auditor	NOUN
ajbmeb-285	68	82	not	not	PART
ajbmeb-285	68	83	to	to	PART
ajbmeb-285	68	84	accept	accept	VERB
ajbmeb-285	68	85	any	any	DET
ajbmeb-285	68	86	audit	audit	NOUN
ajbmeb-285	68	87	evidence	evidence	NOUN
ajbmeb-285	68	88	that	that	PRON
ajbmeb-285	68	89	is	be	AUX
ajbmeb-285	68	90	not	not	PART
ajbmeb-285	68	91	convincing	convincing	ADJ
ajbmeb-285	68	92	for	for	ADP
ajbmeb-285	68	93	use	use	NOUN
ajbmeb-285	68	94	)	)	PUNCT
ajbmeb-285	68	95	.	.	PUNCT
ajbmeb-285	69	1	fifth	fifth	ADJ
ajbmeb-285	69	2	/	/	PUNCT
ajbmeb-285	69	3	based	base	VERB
ajbmeb-285	69	4	on	on	ADP
ajbmeb-285	69	5	the	the	DET
ajbmeb-285	69	6	results	result	NOUN
ajbmeb-285	69	7	shown	show	VERB
ajbmeb-285	69	8	in	in	ADP
ajbmeb-285	69	9	the	the	DET
ajbmeb-285	69	10	previous	previous	ADJ
ajbmeb-285	69	11	tables	table	NOUN
ajbmeb-285	69	12	,	,	PUNCT
ajbmeb-285	69	13	the	the	DET
ajbmeb-285	69	14	following	follow	VERB
ajbmeb-285	69	15	is	be	AUX
ajbmeb-285	69	16	clear	clear	ADJ
ajbmeb-285	69	17	:	:	PUNCT
ajbmeb-285	69	18	athere	athere	ADV
ajbmeb-285	69	19	is	be	AUX
ajbmeb-285	69	20	a	a	DET
ajbmeb-285	69	21	significant	significant	ADJ
ajbmeb-285	69	22	correlation	correlation	NOUN
ajbmeb-285	69	23	between	between	ADP
ajbmeb-285	69	24	(	(	PUNCT
ajbmeb-285	69	25	the	the	DET
ajbmeb-285	69	26	importance	importance	NOUN
ajbmeb-285	69	27	of	of	ADP
ajbmeb-285	69	28	training	training	NOUN
ajbmeb-285	69	29	and	and	CCONJ
ajbmeb-285	69	30	educational	educational	ADJ
ajbmeb-285	69	31	qualification	qualification	NOUN
ajbmeb-285	69	32	of	of	ADP
ajbmeb-285	69	33	the	the	DET
ajbmeb-285	69	34	external	external	ADJ
ajbmeb-285	69	35	auditor	auditor	NOUN
ajbmeb-285	69	36	when	when	SCONJ
ajbmeb-285	69	37	auditing	audit	VERB
ajbmeb-285	69	38	fair	fair	ADJ
ajbmeb-285	69	39	value	value	NOUN
ajbmeb-285	69	40	estimates	estimate	NOUN
ajbmeb-285	69	41	)	)	PUNCT
ajbmeb-285	69	42	x	x	X
ajbmeb-285	69	43	and	and	CCONJ
ajbmeb-285	69	44	(	(	PUNCT
ajbmeb-285	69	45	the	the	DET
ajbmeb-285	69	46	effectiveness	effectiveness	NOUN
ajbmeb-285	69	47	of	of	ADP
ajbmeb-285	69	48	professional	professional	ADJ
ajbmeb-285	69	49	skepticism	skepticism	NOUN
ajbmeb-285	69	50	)	)	PUNCT
ajbmeb-285	69	51	y.	y.	NOUN
ajbmeb-285	69	52	degree	degree	NOUN
ajbmeb-285	69	53	of	of	ADP
ajbmeb-285	69	54	approval	approval	NOUN
ajbmeb-285	69	55	standar	standar	NOUN
ajbmeb-285	69	56	d	d	PROPN
ajbmeb-285	69	57	deviati	deviati	NOUN
ajbmeb-285	69	58	on	on	ADP
ajbmeb-285	69	59	arithmet	arithmet	ADV
ajbmeb-285	69	60	ic	ic	PRON
ajbmeb-285	69	61	mean	mean	VERB
ajbmeb-285	69	62	the	the	DET
ajbmeb-285	69	63	answers	answer	NOUN
ajbmeb-285	69	64	paragrap	paragrap	PROPN
ajbmeb-285	69	65	h	h	NOUN
ajbmeb-285	69	66	symbol	symbol	NOUN
ajbmeb-285	69	67	n	n	PRON
ajbmeb-285	69	68	do	do	AUX
ajbmeb-285	69	69	not	not	PART
ajbmeb-285	69	70	agree	agree	VERB
ajbmeb-285	69	71	agree	agree	VERB
ajbmeb-285	69	72	at	at	ADP
ajbmeb-285	69	73	all	all	ADV
ajbmeb-285	69	74	not	not	PART
ajbmeb-285	69	75	agree	agree	VERB
ajbmeb-285	69	76	neutral	neutral	ADJ
ajbmeb-285	69	77	agree	agree	VERB
ajbmeb-285	69	78	strongly	strongly	ADV
ajbmeb-285	69	79	agree	agree	VERB
ajbmeb-285	69	80	1	1	NUM
ajbmeb-285	69	81	2	2	NUM
ajbmeb-285	69	82	3	3	NUM
ajbmeb-285	69	83	4	4	NUM
ajbmeb-285	69	84	5	5	NUM
ajbmeb-285	69	85	%	%	NOUN
ajbmeb-285	69	86	s	s	PART
ajbmeb-285	69	87	%	%	NOUN
ajbmeb-285	69	88	s	s	PART
ajbmeb-285	69	89	%	%	NOUN
ajbmeb-285	69	90	s	s	PART
ajbmeb-285	69	91	%	%	NOUN
ajbmeb-285	69	92	s	s	PART
ajbmeb-285	69	93	%	%	NOUN
ajbmeb-285	69	94	s	s	PRON
ajbmeb-285	69	95	agree	agree	VERB
ajbmeb-285	69	96	0.61	0.61	NUM
ajbmeb-285	69	97	4.16	4.16	NUM
ajbmeb-285	69	98	0	0	NUM
ajbmeb-285	69	99	0	0	NUM
ajbmeb-285	69	100	0	0	NUM
ajbmeb-285	69	101	0	0	NUM
ajbmeb-285	70	1	11.4	11.4	NUM
ajbmeb-285	70	2	8	8	NUM
ajbmeb-285	70	3	61.4	61.4	NUM
ajbmeb-285	70	4	43	43	NUM
ajbmeb-285	70	5	27.1	27.1	NUM
ajbmeb-285	70	6	19	19	NUM
ajbmeb-285	70	7	x1	x1	NUM
ajbmeb-285	70	8	1	1	NUM
ajbmeb-285	70	9	strongly	strongly	ADV
ajbmeb-285	70	10	agree	agree	VERB
ajbmeb-285	70	11	0.56	0.56	NUM
ajbmeb-285	70	12	4.21	4.21	NUM
ajbmeb-285	70	13	0	0	NUM
ajbmeb-285	70	14	0	0	NUM
ajbmeb-285	70	15	0	0	NUM
ajbmeb-285	70	16	0	0	NUM
ajbmeb-285	70	17	7.1	7.1	NUM
ajbmeb-285	70	18	5	5	NUM
ajbmeb-285	70	19	64.3	64.3	NUM
ajbmeb-285	70	20	45	45	NUM
ajbmeb-285	70	21	28.6	28.6	NUM
ajbmeb-285	70	22	20	20	NUM
ajbmeb-285	70	23	x2	x2	SYM
ajbmeb-285	70	24	2	2	NUM
ajbmeb-285	70	25	agree	agree	VERB
ajbmeb-285	70	26	0.64	0.64	NUM
ajbmeb-285	70	27	4.14	4.14	NUM
ajbmeb-285	70	28	0	0	NUM
ajbmeb-285	70	29	0	0	NUM
ajbmeb-285	70	30	0	0	NUM
ajbmeb-285	70	31	0	0	NUM
ajbmeb-285	70	32	14.3	14.3	NUM
ajbmeb-285	70	33	10	10	NUM
ajbmeb-285	70	34	57.1	57.1	NUM
ajbmeb-285	70	35	40	40	NUM
ajbmeb-285	70	36	28.6	28.6	NUM
ajbmeb-285	70	37	20	20	NUM
ajbmeb-285	70	38	x3	x3	NOUN
ajbmeb-285	70	39	3	3	NUM
ajbmeb-285	70	40	agree	agree	VERB
ajbmeb-285	70	41	0.83	0.83	NUM
ajbmeb-285	70	42	4.06	4.06	NUM
ajbmeb-285	70	43	1.4	1.4	NUM
ajbmeb-285	70	44	1	1	NUM
ajbmeb-285	70	45	2.9	2.9	NUM
ajbmeb-285	70	46	2	2	NUM
ajbmeb-285	70	47	14.3	14.3	NUM
ajbmeb-285	70	48	10	10	NUM
ajbmeb-285	70	49	51.4	51.4	NUM
ajbmeb-285	70	50	36	36	NUM
ajbmeb-285	70	51	30.0	30.0	NUM
ajbmeb-285	70	52	21	21	NUM
ajbmeb-285	70	53	x4	x4	ADP
ajbmeb-285	70	54	4	4	NUM
ajbmeb-285	70	55	strongly	strongly	ADV
ajbmeb-285	70	56	agree	agree	VERB
ajbmeb-285	70	57	1.06	1.06	NUM
ajbmeb-285	70	58	4.26	4.26	NUM
ajbmeb-285	70	59	5.7	5.7	NUM
ajbmeb-285	70	60	4	4	NUM
ajbmeb-285	70	61	1.4	1.4	NUM
ajbmeb-285	70	62	1	1	NUM
ajbmeb-285	70	63	7.1	7.1	NUM
ajbmeb-285	70	64	5	5	NUM
ajbmeb-285	70	65	32.9	32.9	NUM
ajbmeb-285	70	66	23	23	NUM
ajbmeb-285	70	67	52.9	52.9	NUM
ajbmeb-285	70	68	37	37	NUM
ajbmeb-285	70	69	x5	x5	NOUN
ajbmeb-285	70	70	5	5	NUM
ajbmeb-285	70	71	agree	agree	VERB
ajbmeb-285	70	72	0.54	0.54	NUM
ajbmeb-285	70	73	4.13	4.13	NUM
ajbmeb-285	70	74	0	0	NUM
ajbmeb-285	70	75	0	0	NUM
ajbmeb-285	70	76	0	0	NUM
ajbmeb-285	70	77	0	0	NUM
ajbmeb-285	70	78	8.6	8.6	NUM
ajbmeb-285	70	79	6	6	NUM
ajbmeb-285	70	80	70.0	70.0	NUM
ajbmeb-285	70	81	49	49	NUM
ajbmeb-285	70	82	21.4	21.4	NUM
ajbmeb-285	70	83	15	15	NUM
ajbmeb-285	70	84	x6	x6	PROPN
ajbmeb-285	70	85	6	6	NUM
ajbmeb-285	70	86	agree	agree	VERB
ajbmeb-285	70	87	1.03	1.03	NUM
ajbmeb-285	70	88	3.74	3.74	NUM
ajbmeb-285	70	89	4.3	4.3	NUM
ajbmeb-285	70	90	3	3	NUM
ajbmeb-285	70	91	8.6	8.6	NUM
ajbmeb-285	70	92	6	6	NUM
ajbmeb-285	70	93	17.1	17.1	NUM
ajbmeb-285	70	94	12	12	NUM
ajbmeb-285	70	95	48.6	48.6	NUM
ajbmeb-285	70	96	34	34	NUM
ajbmeb-285	70	97	21.4	21.4	NUM
ajbmeb-285	70	98	15	15	NUM
ajbmeb-285	70	99	x7	x7	NOUN
ajbmeb-285	70	100	7	7	NUM
ajbmeb-285	70	101	agree	agree	VERB
ajbmeb-285	70	102	0.79	0.79	NUM
ajbmeb-285	70	103	3.99	3.99	NUM
ajbmeb-285	70	104	0	0	NUM
ajbmeb-285	70	105	0	0	NUM
ajbmeb-285	71	1	4.3	4.3	NUM
ajbmeb-285	71	2	3	3	NUM
ajbmeb-285	71	3	18.6	18.6	NUM
ajbmeb-285	71	4	13	13	NUM
ajbmeb-285	71	5	51.4	51.4	NUM
ajbmeb-285	71	6	36	36	NUM
ajbmeb-285	71	7	25.7	25.7	NUM
ajbmeb-285	71	8	18	18	NUM
ajbmeb-285	71	9	y8	y8	PROPN
ajbmeb-285	71	10	8	8	NUM
ajbmeb-285	71	11	strongly	strongly	ADV
ajbmeb-285	71	12	agree	agree	VERB
ajbmeb-285	71	13	0.70	0.70	NUM
ajbmeb-285	71	14	4.29	4.29	NUM
ajbmeb-285	71	15	0	0	NUM
ajbmeb-285	71	16	0	0	NUM
ajbmeb-285	71	17	0	0	NUM
ajbmeb-285	71	18	0	0	NUM
ajbmeb-285	72	1	14.3	14.3	NUM
ajbmeb-285	72	2	10	10	NUM
ajbmeb-285	72	3	42.9	42.9	NUM
ajbmeb-285	72	4	30	30	NUM
ajbmeb-285	72	5	42.9	42.9	NUM
ajbmeb-285	72	6	30	30	NUM
ajbmeb-285	72	7	y9	y9	NOUN
ajbmeb-285	72	8	9	9	NUM
ajbmeb-285	72	9	strongly	strongly	ADV
ajbmeb-285	72	10	agree	agree	VERB
ajbmeb-285	72	11	0.62	0.62	NUM
ajbmeb-285	72	12	4.40	4.40	NUM
ajbmeb-285	72	13	0	0	NUM
ajbmeb-285	72	14	0	0	NUM
ajbmeb-285	72	15	0	0	NUM
ajbmeb-285	72	16	0	0	NUM
ajbmeb-285	72	17	7.1	7.1	NUM
ajbmeb-285	72	18	5	5	NUM
ajbmeb-285	72	19	45.7	45.7	NUM
ajbmeb-285	72	20	32	32	NUM
ajbmeb-285	72	21	47.1	47.1	NUM
ajbmeb-285	72	22	33	33	NUM
ajbmeb-285	72	23	y10	y10	NOUN
ajbmeb-285	72	24	10	10	NUM
ajbmeb-285	72	25	strongly	strongly	ADV
ajbmeb-285	72	26	agree	agree	VERB
ajbmeb-285	72	27	0.58	0.58	NUM
ajbmeb-285	72	28	4.31	4.31	NUM
ajbmeb-285	72	29	0	0	NUM
ajbmeb-285	72	30	0	0	NUM
ajbmeb-285	72	31	0	0	NUM
ajbmeb-285	72	32	0	0	NUM
ajbmeb-285	72	33	5.7	5.7	NUM
ajbmeb-285	72	34	4	4	NUM
ajbmeb-285	72	35	57.1	57.1	NUM
ajbmeb-285	72	36	40	40	NUM
ajbmeb-285	72	37	37.1	37.1	NUM
ajbmeb-285	72	38	26	26	NUM
ajbmeb-285	72	39	y11	y11	NUM
ajbmeb-285	72	40	11	11	NUM
ajbmeb-285	72	41	strongly	strongly	ADV
ajbmeb-285	72	42	agree	agree	VERB
ajbmeb-285	72	43	0.65	0.65	NUM
ajbmeb-285	72	44	4.41	4.41	NUM
ajbmeb-285	72	45	0	0	NUM
ajbmeb-285	72	46	0	0	NUM
ajbmeb-285	73	1	1.4	1.4	NUM
ajbmeb-285	73	2	1	1	NUM
ajbmeb-285	73	3	4.3	4.3	NUM
ajbmeb-285	73	4	3	3	NUM
ajbmeb-285	73	5	45.7	45.7	NUM
ajbmeb-285	73	6	32	32	NUM
ajbmeb-285	73	7	48.6	48.6	NUM
ajbmeb-285	73	8	34	34	NUM
ajbmeb-285	73	9	y12	y12	NOUN
ajbmeb-285	73	10	12	12	NUM
ajbmeb-285	73	11	agree	agree	VERB
ajbmeb-285	73	12	0.40	0.40	NUM
ajbmeb-285	73	13	4.18	4.18	NUM
ajbmeb-285	73	14	the	the	DET
ajbmeb-285	73	15	arithmetic	arithmetic	ADJ
ajbmeb-285	73	16	mean	mean	NOUN
ajbmeb-285	73	17	and	and	CCONJ
ajbmeb-285	73	18	standard	standard	ADJ
ajbmeb-285	73	19	deviation	deviation	NOUN
ajbmeb-285	73	20	of	of	ADP
ajbmeb-285	73	21	the	the	DET
ajbmeb-285	73	22	second	second	ADJ
ajbmeb-285	73	23	axis	axis	ADJ
ajbmeb-285	73	24	american	american	ADJ
ajbmeb-285	73	25	journal	journal	PROPN
ajbmeb-285	73	26	of	of	ADP
ajbmeb-285	73	27	business	business	NOUN
ajbmeb-285	73	28	management	management	NOUN
ajbmeb-285	73	29	,	,	PUNCT
ajbmeb-285	73	30	economics	economic	NOUN
ajbmeb-285	73	31	and	and	CCONJ
ajbmeb-285	73	32	banking	banking	NOUN
ajbmeb-285	73	33	volume	volume	NOUN
ajbmeb-285	73	34	7	7	NUM
ajbmeb-285	73	35	,	,	PUNCT
ajbmeb-285	73	36	dec	dec	PROPN
ajbmeb-285	73	37	.	.	PROPN
ajbmeb-285	73	38	,	,	PUNCT
ajbmeb-285	73	39	2022	2022	NUM
ajbmeb-285	73	40	p	p	NOUN
ajbmeb-285	73	41	a	a	DET
ajbmeb-285	73	42	g	g	NOUN
ajbmeb-285	73	43	e	e	NOUN
ajbmeb-285	74	1	|	|	ADV
ajbmeb-285	75	1	41	41	NUM
ajbmeb-285	76	1	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-285	76	2	bthere	bthere	ADV
ajbmeb-285	76	3	is	be	AUX
ajbmeb-285	76	4	a	a	DET
ajbmeb-285	76	5	significant	significant	ADJ
ajbmeb-285	76	6	influence	influence	NOUN
ajbmeb-285	76	7	relationship	relationship	NOUN
ajbmeb-285	76	8	between	between	ADP
ajbmeb-285	76	9	(	(	PUNCT
ajbmeb-285	76	10	the	the	DET
ajbmeb-285	76	11	importance	importance	NOUN
ajbmeb-285	76	12	of	of	ADP
ajbmeb-285	76	13	training	training	NOUN
ajbmeb-285	76	14	and	and	CCONJ
ajbmeb-285	76	15	educational	educational	ADJ
ajbmeb-285	76	16	qualification	qualification	NOUN
ajbmeb-285	76	17	of	of	ADP
ajbmeb-285	76	18	the	the	DET
ajbmeb-285	76	19	external	external	ADJ
ajbmeb-285	76	20	auditor	auditor	NOUN
ajbmeb-285	76	21	when	when	SCONJ
ajbmeb-285	76	22	auditing	audit	VERB
ajbmeb-285	76	23	fair	fair	ADJ
ajbmeb-285	76	24	value	value	NOUN
ajbmeb-285	76	25	estimates	estimate	NOUN
ajbmeb-285	76	26	(	(	PUNCT
ajbmeb-285	76	27	x	x	X
ajbmeb-285	76	28	)	)	PUNCT
ajbmeb-285	76	29	and	and	CCONJ
ajbmeb-285	76	30	(	(	PUNCT
ajbmeb-285	76	31	the	the	DET
ajbmeb-285	76	32	effectiveness	effectiveness	NOUN
ajbmeb-285	76	33	of	of	ADP
ajbmeb-285	76	34	professional	professional	ADJ
ajbmeb-285	76	35	skepticism	skepticism	NOUN
ajbmeb-285	76	36	)	)	PUNCT
ajbmeb-285	76	37	(	(	PUNCT
ajbmeb-285	76	38	y	y	NOUN
ajbmeb-285	76	39	)	)	PUNCT
ajbmeb-285	76	40	.	.	PUNCT
ajbmeb-285	77	1	sixthly	sixthly	ADV
ajbmeb-285	77	2	/research	/research	VERB
ajbmeb-285	77	3	results	result	NOUN
ajbmeb-285	77	4	:	:	PUNCT
ajbmeb-285	78	1	1	1	X
ajbmeb-285	78	2	.	.	X
ajbmeb-285	78	3	the	the	DET
ajbmeb-285	78	4	basis	basis	NOUN
ajbmeb-285	78	5	for	for	SCONJ
ajbmeb-285	78	6	the	the	DET
ajbmeb-285	78	7	external	external	ADJ
ajbmeb-285	78	8	auditor	auditor	NOUN
ajbmeb-285	78	9	to	to	PART
ajbmeb-285	78	10	be	be	AUX
ajbmeb-285	78	11	aware	aware	ADJ
ajbmeb-285	78	12	of	of	ADP
ajbmeb-285	78	13	the	the	DET
ajbmeb-285	78	14	impact	impact	NOUN
ajbmeb-285	78	15	of	of	ADP
ajbmeb-285	78	16	fair	fair	ADJ
ajbmeb-285	78	17	value	value	NOUN
ajbmeb-285	78	18	estimates	estimate	NOUN
ajbmeb-285	78	19	is	be	AUX
ajbmeb-285	78	20	to	to	PART
ajbmeb-285	78	21	possess	possess	VERB
ajbmeb-285	78	22	technical	technical	ADJ
ajbmeb-285	78	23	training	training	NOUN
ajbmeb-285	78	24	,	,	PUNCT
ajbmeb-285	78	25	scientific	scientific	ADJ
ajbmeb-285	78	26	qualification	qualification	NOUN
ajbmeb-285	78	27	and	and	CCONJ
ajbmeb-285	78	28	sufficient	sufficient	ADJ
ajbmeb-285	78	29	understanding	understanding	NOUN
ajbmeb-285	78	30	of	of	ADP
ajbmeb-285	78	31	the	the	DET
ajbmeb-285	78	32	activity	activity	NOUN
ajbmeb-285	78	33	of	of	ADP
ajbmeb-285	78	34	the	the	DET
ajbmeb-285	78	35	economic	economic	ADJ
ajbmeb-285	78	36	unit	unit	NOUN
ajbmeb-285	78	37	.	.	PUNCT
ajbmeb-285	79	1	2	2	X
ajbmeb-285	79	2	.	.	X
ajbmeb-285	79	3	the	the	DET
ajbmeb-285	79	4	effectiveness	effectiveness	NOUN
ajbmeb-285	79	5	of	of	ADP
ajbmeb-285	79	6	the	the	DET
ajbmeb-285	79	7	professional	professional	ADJ
ajbmeb-285	79	8	skepticism	skepticism	NOUN
ajbmeb-285	79	9	of	of	ADP
ajbmeb-285	79	10	the	the	DET
ajbmeb-285	79	11	external	external	ADJ
ajbmeb-285	79	12	auditor	auditor	NOUN
ajbmeb-285	79	13	is	be	AUX
ajbmeb-285	79	14	affected	affect	VERB
ajbmeb-285	79	15	by	by	ADP
ajbmeb-285	79	16	the	the	DET
ajbmeb-285	79	17	level	level	NOUN
ajbmeb-285	79	18	of	of	ADP
ajbmeb-285	79	19	the	the	DET
ajbmeb-285	79	20	auditor	auditor	NOUN
ajbmeb-285	79	21	's	's	PART
ajbmeb-285	79	22	cognitive	cognitive	ADJ
ajbmeb-285	79	23	awareness	awareness	NOUN
ajbmeb-285	79	24	of	of	ADP
ajbmeb-285	79	25	the	the	DET
ajbmeb-285	79	26	impact	impact	NOUN
ajbmeb-285	79	27	of	of	ADP
ajbmeb-285	79	28	fair	fair	ADJ
ajbmeb-285	79	29	value	value	NOUN
ajbmeb-285	79	30	estimates	estimate	NOUN
ajbmeb-285	79	31	.	.	PUNCT
ajbmeb-285	80	1	3	3	X
ajbmeb-285	80	2	.	.	X
ajbmeb-285	80	3	the	the	DET
ajbmeb-285	80	4	low	low	ADJ
ajbmeb-285	80	5	level	level	NOUN
ajbmeb-285	80	6	of	of	ADP
ajbmeb-285	80	7	experience	experience	NOUN
ajbmeb-285	80	8	and	and	CCONJ
ajbmeb-285	80	9	sufficient	sufficient	ADJ
ajbmeb-285	80	10	skill	skill	NOUN
ajbmeb-285	80	11	of	of	ADP
ajbmeb-285	80	12	the	the	DET
ajbmeb-285	80	13	external	external	ADJ
ajbmeb-285	80	14	auditor	auditor	NOUN
ajbmeb-285	80	15	in	in	ADP
ajbmeb-285	80	16	auditing	audit	VERB
ajbmeb-285	80	17	fair	fair	ADJ
ajbmeb-285	80	18	value	value	NOUN
ajbmeb-285	80	19	estimates	estimate	NOUN
ajbmeb-285	80	20	in	in	ADP
ajbmeb-285	80	21	light	light	NOUN
ajbmeb-285	80	22	of	of	ADP
ajbmeb-285	80	23	the	the	DET
ajbmeb-285	80	24	multiplicity	multiplicity	NOUN
ajbmeb-285	80	25	of	of	ADP
ajbmeb-285	80	26	measurement	measurement	NOUN
ajbmeb-285	80	27	methods	method	NOUN
ajbmeb-285	80	28	and	and	CCONJ
ajbmeb-285	80	29	their	their	PRON
ajbmeb-285	80	30	reliance	reliance	NOUN
ajbmeb-285	80	31	on	on	ADP
ajbmeb-285	80	32	personal	personal	ADJ
ajbmeb-285	80	33	judgment	judgment	NOUN
ajbmeb-285	80	34	.	.	PUNCT
ajbmeb-285	81	1	4	4	X
ajbmeb-285	81	2	.	.	X
ajbmeb-285	81	3	the	the	DET
ajbmeb-285	81	4	importance	importance	NOUN
ajbmeb-285	81	5	of	of	ADP
ajbmeb-285	81	6	the	the	DET
ajbmeb-285	81	7	external	external	ADJ
ajbmeb-285	81	8	auditor	auditor	NOUN
ajbmeb-285	81	9	choosing	choose	VERB
ajbmeb-285	81	10	appropriate	appropriate	ADJ
ajbmeb-285	81	11	evidence	evidence	NOUN
ajbmeb-285	81	12	related	relate	VERB
ajbmeb-285	81	13	to	to	ADP
ajbmeb-285	81	14	the	the	DET
ajbmeb-285	81	15	fair	fair	ADJ
ajbmeb-285	81	16	value	value	NOUN
ajbmeb-285	81	17	estimates	estimate	NOUN
ajbmeb-285	81	18	,	,	PUNCT
ajbmeb-285	81	19	in	in	ADP
ajbmeb-285	81	20	a	a	DET
ajbmeb-285	81	21	way	way	NOUN
ajbmeb-285	81	22	that	that	PRON
ajbmeb-285	81	23	stimulates	stimulate	VERB
ajbmeb-285	81	24	the	the	DET
ajbmeb-285	81	25	effectiveness	effectiveness	NOUN
ajbmeb-285	81	26	of	of	ADP
ajbmeb-285	81	27	his	his	PRON
ajbmeb-285	81	28	professional	professional	ADJ
ajbmeb-285	81	29	skepticism	skepticism	NOUN
ajbmeb-285	81	30	and	and	CCONJ
ajbmeb-285	81	31	his	his	PRON
ajbmeb-285	81	32	issuance	issuance	NOUN
ajbmeb-285	81	33	of	of	ADP
ajbmeb-285	81	34	professional	professional	ADJ
ajbmeb-285	81	35	judgments	judgment	NOUN
ajbmeb-285	81	36	.	.	PUNCT
ajbmeb-285	82	1	5	5	X
ajbmeb-285	82	2	.	.	X
ajbmeb-285	82	3	the	the	DET
ajbmeb-285	82	4	necessity	necessity	NOUN
ajbmeb-285	82	5	of	of	ADP
ajbmeb-285	82	6	holding	hold	VERB
ajbmeb-285	82	7	training	training	NOUN
ajbmeb-285	82	8	courses	course	NOUN
ajbmeb-285	82	9	to	to	PART
ajbmeb-285	82	10	reduce	reduce	VERB
ajbmeb-285	82	11	the	the	DET
ajbmeb-285	82	12	challenges	challenge	NOUN
ajbmeb-285	82	13	and	and	CCONJ
ajbmeb-285	82	14	difficulties	difficulty	NOUN
ajbmeb-285	82	15	faced	face	VERB
ajbmeb-285	82	16	by	by	ADP
ajbmeb-285	82	17	auditors	auditor	NOUN
ajbmeb-285	82	18	when	when	SCONJ
ajbmeb-285	82	19	auditing	audit	VERB
ajbmeb-285	82	20	fair	fair	ADJ
ajbmeb-285	82	21	value	value	NOUN
ajbmeb-285	82	22	estimates	estimate	NOUN
ajbmeb-285	82	23	in	in	ADP
ajbmeb-285	82	24	the	the	DET
ajbmeb-285	82	25	iraqi	iraqi	ADJ
ajbmeb-285	82	26	environment	environment	NOUN
ajbmeb-285	82	27	for	for	ADP
ajbmeb-285	82	28	the	the	DET
ajbmeb-285	82	29	purpose	purpose	NOUN
ajbmeb-285	82	30	of	of	ADP
ajbmeb-285	82	31	improving	improve	VERB
ajbmeb-285	82	32	their	their	PRON
ajbmeb-285	82	33	practices	practice	NOUN
ajbmeb-285	82	34	of	of	ADP
ajbmeb-285	82	35	professional	professional	ADJ
ajbmeb-285	82	36	skepticism	skepticism	NOUN
ajbmeb-285	82	37	regarding	regard	VERB
ajbmeb-285	82	38	those	those	DET
ajbmeb-285	82	39	estimates	estimate	NOUN
ajbmeb-285	82	40	.	.	PUNCT
ajbmeb-285	83	1	6	6	X
ajbmeb-285	83	2	.	.	PUNCT
ajbmeb-285	83	3	the	the	DET
ajbmeb-285	83	4	possibility	possibility	NOUN
ajbmeb-285	83	5	of	of	ADP
ajbmeb-285	83	6	conducting	conduct	VERB
ajbmeb-285	83	7	more	more	ADJ
ajbmeb-285	83	8	studies	study	NOUN
ajbmeb-285	83	9	that	that	PRON
ajbmeb-285	83	10	provide	provide	VERB
ajbmeb-285	83	11	an	an	DET
ajbmeb-285	83	12	explanation	explanation	NOUN
ajbmeb-285	83	13	of	of	ADP
ajbmeb-285	83	14	the	the	DET
ajbmeb-285	83	15	iraqi	iraqi	ADJ
ajbmeb-285	83	16	environment	environment	NOUN
ajbmeb-285	83	17	to	to	PART
ajbmeb-285	83	18	practice	practice	VERB
ajbmeb-285	83	19	professional	professional	ADJ
ajbmeb-285	83	20	skepticism	skepticism	NOUN
ajbmeb-285	83	21	effectively	effectively	ADV
ajbmeb-285	83	22	while	while	SCONJ
ajbmeb-285	83	23	auditing	auditing	NOUN
ajbmeb-285	83	24	management	management	NOUN
ajbmeb-285	83	25	assumptions	assumption	NOUN
ajbmeb-285	83	26	of	of	ADP
ajbmeb-285	83	27	fair	fair	ADJ
ajbmeb-285	83	28	value	value	NOUN
ajbmeb-285	83	29	.	.	PUNCT
ajbmeb-285	84	1	7	7	X
ajbmeb-285	84	2	.	.	X
ajbmeb-285	84	3	the	the	DET
ajbmeb-285	84	4	auditor	auditor	NOUN
ajbmeb-285	84	5	's	's	PART
ajbmeb-285	84	6	skill	skill	NOUN
ajbmeb-285	84	7	and	and	CCONJ
ajbmeb-285	84	8	knowledge	knowledge	NOUN
ajbmeb-285	84	9	of	of	ADP
ajbmeb-285	84	10	the	the	DET
ajbmeb-285	84	11	reasons	reason	NOUN
ajbmeb-285	84	12	for	for	ADP
ajbmeb-285	84	13	the	the	DET
ajbmeb-285	84	14	fair	fair	ADJ
ajbmeb-285	84	15	value	value	NOUN
ajbmeb-285	84	16	estimates	estimate	NOUN
ajbmeb-285	84	17	help	help	VERB
ajbmeb-285	84	18	him	he	PRON
ajbmeb-285	84	19	in	in	ADP
ajbmeb-285	84	20	resolving	resolve	VERB
ajbmeb-285	84	21	fundamental	fundamental	ADJ
ajbmeb-285	84	22	problems	problem	NOUN
ajbmeb-285	84	23	in	in	ADP
ajbmeb-285	84	24	auditing	auditing	NOUN
ajbmeb-285	84	25	and	and	CCONJ
ajbmeb-285	84	26	reflected	reflect	VERB
ajbmeb-285	84	27	in	in	ADP
ajbmeb-285	84	28	the	the	DET
ajbmeb-285	84	29	improvement	improvement	NOUN
ajbmeb-285	84	30	of	of	ADP
ajbmeb-285	84	31	professional	professional	ADJ
ajbmeb-285	84	32	skepticism	skepticism	NOUN
ajbmeb-285	84	33	practices	practice	NOUN
ajbmeb-285	84	34	for	for	ADP
ajbmeb-285	84	35	the	the	DET
ajbmeb-285	84	36	auditor	auditor	NOUN
ajbmeb-285	84	37	8	8	NUM
ajbmeb-285	84	38	.	.	PUNCT
ajbmeb-285	85	1	the	the	DET
ajbmeb-285	85	2	results	result	NOUN
ajbmeb-285	85	3	of	of	ADP
ajbmeb-285	85	4	the	the	DET
ajbmeb-285	85	5	statistical	statistical	ADJ
ajbmeb-285	85	6	analysis	analysis	NOUN
ajbmeb-285	85	7	showed	show	VERB
ajbmeb-285	85	8	that	that	SCONJ
ajbmeb-285	85	9	the	the	DET
ajbmeb-285	85	10	majority	majority	NOUN
ajbmeb-285	85	11	of	of	ADP
ajbmeb-285	85	12	the	the	DET
ajbmeb-285	85	13	sample	sample	NOUN
ajbmeb-285	85	14	agreed	agree	VERB
ajbmeb-285	85	15	that	that	SCONJ
ajbmeb-285	85	16	acquiring	acquire	VERB
ajbmeb-285	85	17	knowledge	knowledge	NOUN
ajbmeb-285	85	18	is	be	AUX
ajbmeb-285	85	19	correct	correct	ADJ
ajbmeb-285	85	20	.	.	PUNCT
ajbmeb-285	86	1	it	it	PRON
ajbmeb-285	86	2	contributes	contribute	VERB
ajbmeb-285	86	3	to	to	ADP
ajbmeb-285	86	4	enhancing	enhance	VERB
ajbmeb-285	86	5	the	the	DET
ajbmeb-285	86	6	performance	performance	NOUN
ajbmeb-285	86	7	of	of	ADP
ajbmeb-285	86	8	specialized	specialized	ADJ
ajbmeb-285	86	9	hammers	hammer	NOUN
ajbmeb-285	86	10	.	.	PUNCT
ajbmeb-285	87	1	references	reference	NOUN
ajbmeb-285	87	2	9	9	NUM
ajbmeb-285	87	3	.	.	PUNCT
ajbmeb-285	87	4	bernardin	bernardin	NOUN
ajbmeb-285	87	5	,	,	PUNCT
ajbmeb-285	87	6	h.	h.	PROPN
ajbmeb-285	87	7	,	,	PUNCT
ajbmeb-285	87	8	james	james	PROPN
ajbmeb-285	87	9	2003	2003	NUM
ajbmeb-285	87	10	,	,	PUNCT
ajbmeb-285	87	11	human	human	ADJ
ajbmeb-285	87	12	resource	resource	NOUN
ajbmeb-285	87	13	management	management	NOUN
ajbmeb-285	87	14	an	an	DET
ajbmeb-285	87	15	experiential	experiential	ADJ
ajbmeb-285	87	16	approach	approach	NOUN
ajbmeb-285	87	17	,	,	PUNCT
ajbmeb-285	87	18	3	3	NUM
ajbmeb-285	87	19	th	th	NUM
ajbmeb-285	87	20	ed	ed	PROPN
ajbmeb-285	87	21	mcgraw	mcgraw	PROPN
ajbmeb-285	87	22	-	-	PUNCT
ajbmeb-285	87	23	hill	hill	PROPN
ajbmeb-285	87	24	,	,	PUNCT
ajbmeb-285	87	25	boston	boston	PROPN
ajbmeb-285	87	26	.	.	PUNCT
ajbmeb-285	88	1	10	10	NUM
ajbmeb-285	88	2	.	.	PUNCT
ajbmeb-285	88	3	byars	byar	NOUN
ajbmeb-285	88	4	,	,	PUNCT
ajbmeb-285	88	5	lioyd	lioyd	PROPN
ajbmeb-285	88	6	l.	l.	PROPN
ajbmeb-285	88	7	,and	,and	PUNCT
ajbmeb-285	88	8	rue	rue	PROPN
ajbmeb-285	88	9	leslie	leslie	PROPN
ajbmeb-285	88	10	,	,	PUNCT
ajbmeb-285	88	11	2004	2004	NUM
ajbmeb-285	88	12	,	,	PUNCT
ajbmeb-285	88	13	human	human	ADJ
ajbmeb-285	88	14	resource	resource	NOUN
ajbmeb-285	88	15	management	management	NOUN
ajbmeb-285	88	16	7	7	NUM
ajbmeb-285	88	17	th	th	NOUN
ajbmeb-285	88	18	ed	ed	PROPN
ajbmeb-285	88	19	mc	mc	PROPN
ajbmeb-285	88	20	graw	graw	PROPN
ajbmeb-285	88	21	-	-	PUNCT
ajbmeb-285	88	22	hill	hill	PROPN
ajbmeb-285	88	23	co.	co.	PROPN
ajbmeb-285	88	24	,inc	,inc	PUNCT
ajbmeb-285	88	25	.	.	PUNCT
ajbmeb-285	89	1	11	11	NUM
ajbmeb-285	89	2	.	.	PUNCT
ajbmeb-285	90	1	callao	callao	PROPN
ajbmeb-285	90	2	gs	gs	PROPN
ajbmeb-285	90	3	,	,	PUNCT
ajbmeb-285	90	4	gasca	gasca	PROPN
ajbmeb-285	90	5	gm	gm	PROPN
ajbmeb-285	90	6	,	,	PUNCT
ajbmeb-285	90	7	jarne	jarne	PROPN
ajbmeb-285	90	8	jj	jj	PROPN
ajbmeb-285	90	9	(	(	PUNCT
ajbmeb-285	90	10	2007	2007	NUM
ajbmeb-285	90	11	)	)	PUNCT
ajbmeb-285	90	12	.	.	PUNCT
ajbmeb-285	91	1	gobierno	gobierno	PROPN
ajbmeb-285	91	2	corporativo	corporativo	NOUN
ajbmeb-285	91	3	y	y	PROPN
ajbmeb-285	91	4	deficiencias	deficiencias	PROPN
ajbmeb-285	91	5	de	de	PROPN
ajbmeb-285	91	6	la	la	PROPN
ajbmeb-285	91	7	información	información	PROPN
ajbmeb-285	91	8	contable	contable	NOUN
ajbmeb-285	91	9	.	.	PUNCT
ajbmeb-285	92	1	spanish	spanish	ADJ
ajbmeb-285	92	2	accounting	accounting	PROPN
ajbmeb-285	92	3	review	review	PROPN
ajbmeb-285	92	4	,	,	PUNCT
ajbmeb-285	92	5	pp.133	pp.133	PROPN
ajbmeb-285	92	6	-	-	ADJ
ajbmeb-285	92	7	156	156	NUM
ajbmeb-285	92	8	.	.	PUNCT
ajbmeb-285	93	1	12	12	NUM
ajbmeb-285	93	2	.	.	PUNCT
ajbmeb-285	94	1	ciolek	ciolek	NOUN
ajbmeb-285	94	2	,	,	PUNCT
ajbmeb-285	94	3	m.	m.	NOUN
ajbmeb-285	94	4	,	,	PUNCT
ajbmeb-285	94	5	and	and	CCONJ
ajbmeb-285	94	6	emerling	emerling	NOUN
ajbmeb-285	94	7	,	,	PUNCT
ajbmeb-285	94	8	i.	i.	NOUN
ajbmeb-285	94	9	(	(	PUNCT
ajbmeb-285	94	10	2019	2019	NUM
ajbmeb-285	94	11	)	)	PUNCT
ajbmeb-285	94	12	.	.	PUNCT
ajbmeb-285	95	1	can	can	AUX
ajbmeb-285	95	2	we	we	PRON
ajbmeb-285	95	3	shape	shape	VERB
ajbmeb-285	95	4	trait	trait	NOUN
ajbmeb-285	95	5	professional	professional	ADJ
ajbmeb-285	95	6	skepticism	skepticism	NOUN
ajbmeb-285	95	7	through	through	ADP
ajbmeb-285	95	8	university	university	NOUN
ajbmeb-285	95	9	accounting	accounting	NOUN
ajbmeb-285	95	10	programs	program	NOUN
ajbmeb-285	95	11	?	?	PUNCT
ajbmeb-285	96	1	evidence	evidence	NOUN
ajbmeb-285	96	2	from	from	ADP
ajbmeb-285	96	3	polish	polish	PROPN
ajbmeb-285	96	4	university	university	PROPN
ajbmeb-285	96	5	.	.	PUNCT
ajbmeb-285	97	1	sustainability	sustainability	NOUN
ajbmeb-285	97	2	,	,	PUNCT
ajbmeb-285	97	3	11	11	NUM
ajbmeb-285	97	4	,	,	PUNCT
ajbmeb-285	97	5	1	1	NUM
ajbmeb-285	97	6	-	-	SYM
ajbmeb-285	97	7	30	30	NUM
ajbmeb-285	97	8	.	.	PUNCT
ajbmeb-285	97	9	13	13	NUM
ajbmeb-285	97	10	.	.	PUNCT
ajbmeb-285	98	1	deloitte	deloitte	PROPN
ajbmeb-285	98	2	(	(	PUNCT
ajbmeb-285	98	3	2020	2020	NUM
ajbmeb-285	98	4	)	)	PUNCT
ajbmeb-285	98	5	,	,	PUNCT
ajbmeb-285	98	6	bringing	bring	VERB
ajbmeb-285	98	7	the	the	DET
ajbmeb-285	98	8	latest	late	ADJ
ajbmeb-285	98	9	insights	insight	NOUN
ajbmeb-285	98	10	q2	q2	X
ajbmeb-285	98	11	2020	2020	NUM
ajbmeb-285	98	12	updated	update	VERB
ajbmeb-285	98	13	special	special	ADJ
ajbmeb-285	98	14	edition	edition	NOUN
ajbmeb-285	98	15	on	on	ADP
ajbmeb-285	98	16	the	the	DET
ajbmeb-285	98	17	impacts	impact	NOUN
ajbmeb-285	98	18	of	of	ADP
ajbmeb-285	98	19	the	the	DET
ajbmeb-285	98	20	coronavirus	coronavirus	NOUN
ajbmeb-285	98	21	disease	disease	NOUN
ajbmeb-285	98	22	(	(	PUNCT
ajbmeb-285	98	23	covid	covid	PROPN
ajbmeb-285	98	24	19	19	NUM
ajbmeb-285	98	25	)	)	PUNCT
ajbmeb-285	98	26	,	,	PUNCT
ajbmeb-285	98	27	june	june	PROPN
ajbmeb-285	98	28	.	.	PROPN
ajbmeb-285	99	1	14	14	NUM
ajbmeb-285	99	2	.	.	PUNCT
ajbmeb-285	100	1	ester	ester	PROPN
ajbmeb-285	100	2	g	g	PROPN
ajbmeb-285	100	3	,	,	PUNCT
ajbmeb-285	100	4	marin	marin	NOUN
ajbmeb-285	100	5	-	-	PUNCT
ajbmeb-285	100	6	hernandez	hernandez	PROPN
ajbmeb-285	100	7	s	s	PROPN
ajbmeb-285	100	8	,	,	PUNCT
ajbmeb-285	100	9	garcia	garcia	PROPN
ajbmeb-285	100	10	-	-	PUNCT
ajbmeb-285	100	11	perez	perez	PROPN
ajbmeb-285	100	12	de	de	X
ajbmeb-285	100	13	lema	lema	PROPN
ajbmeb-285	100	14	d	d	X
ajbmeb-285	100	15	(	(	PUNCT
ajbmeb-285	100	16	2012	2012	NUM
ajbmeb-285	100	17	)	)	PUNCT
ajbmeb-285	100	18	.	.	PUNCT
ajbmeb-285	101	1	internal	internal	ADJ
ajbmeb-285	101	2	audit	audit	NOUN
ajbmeb-285	101	3	and	and	CCONJ
ajbmeb-285	101	4	financial	financial	ADJ
ajbmeb-285	101	5	reporting	reporting	NOUN
ajbmeb-285	101	6	in	in	ADP
ajbmeb-285	101	7	the	the	DET
ajbmeb-285	101	8	spanish	spanish	ADJ
ajbmeb-285	101	9	banking	banking	NOUN
ajbmeb-285	101	10	industry	industry	NOUN
ajbmeb-285	101	11	.	.	PUNCT
ajbmeb-285	102	1	managerial	managerial	ADJ
ajbmeb-285	102	2	auditing	auditing	NOUN
ajbmeb-285	102	3	journal	journal	NOUN
ajbmeb-285	102	4	pp.728	pp.728	PROPN
ajbmeb-285	102	5	-	-	PUNCT
ajbmeb-285	102	6	753	753	NUM
ajbmeb-285	102	7	.	.	PUNCT
ajbmeb-285	103	1	american	american	ADJ
ajbmeb-285	103	2	journal	journal	PROPN
ajbmeb-285	103	3	of	of	ADP
ajbmeb-285	103	4	business	business	NOUN
ajbmeb-285	103	5	management	management	NOUN
ajbmeb-285	103	6	,	,	PUNCT
ajbmeb-285	103	7	economics	economic	NOUN
ajbmeb-285	103	8	and	and	CCONJ
ajbmeb-285	103	9	banking	banking	NOUN
ajbmeb-285	103	10	volume	volume	NOUN
ajbmeb-285	103	11	7	7	NUM
ajbmeb-285	103	12	,	,	PUNCT
ajbmeb-285	103	13	dec	dec	PROPN
ajbmeb-285	103	14	.	.	PROPN
ajbmeb-285	103	15	,	,	PUNCT
ajbmeb-285	103	16	2022	2022	NUM
ajbmeb-285	103	17	p	p	NOUN
ajbmeb-285	103	18	a	a	DET
ajbmeb-285	103	19	g	g	NOUN
ajbmeb-285	103	20	e	e	NOUN
ajbmeb-285	103	21	|	|	ADV
ajbmeb-285	103	22	42	42	NUM
ajbmeb-285	103	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-285	103	24	15	15	NUM
ajbmeb-285	103	25	.	.	PUNCT
ajbmeb-285	104	1	gemayel	gemayel	PROPN
ajbmeb-285	104	2	,	,	PUNCT
ajbmeb-285	104	3	rio	rio	PROPN
ajbmeb-285	104	4	saad	saad	PROPN
ajbmeb-285	104	5	,	,	PUNCT
ajbmeb-285	104	6	2005	2005	NUM
ajbmeb-285	104	7	,	,	PUNCT
ajbmeb-285	104	8	the	the	DET
ajbmeb-285	104	9	relationship	relationship	NOUN
ajbmeb-285	104	10	between	between	ADP
ajbmeb-285	104	11	the	the	DET
ajbmeb-285	104	12	client	client	NOUN
ajbmeb-285	104	13	's	's	PART
ajbmeb-285	104	14	team	team	NOUN
ajbmeb-285	104	15	strategy	strategy	NOUN
ajbmeb-285	104	16	and	and	CCONJ
ajbmeb-285	104	17	capital	capital	NOUN
ajbmeb-285	104	18	a	a	DET
ajbmeb-285	104	19	study	study	NOUN
ajbmeb-285	104	20	of	of	ADP
ajbmeb-285	104	21	the	the	DET
ajbmeb-285	104	22	opinions	opinion	NOUN
ajbmeb-285	104	23	of	of	ADP
ajbmeb-285	104	24	a	a	DET
ajbmeb-285	104	25	sample	sample	NOUN
ajbmeb-285	104	26	of	of	ADP
ajbmeb-285	104	27	professors	professor	NOUN
ajbmeb-285	104	28	of	of	ADP
ajbmeb-285	104	29	research	research	NOUN
ajbmeb-285	104	30	centers	center	NOUN
ajbmeb-285	104	31	and	and	CCONJ
ajbmeb-285	104	32	consulting	consulting	NOUN
ajbmeb-285	104	33	offices	office	NOUN
ajbmeb-285	104	34	a	a	DET
ajbmeb-285	104	35	master	master	NOUN
ajbmeb-285	104	36	's	's	PART
ajbmeb-285	104	37	thesis	thesis	NOUN
ajbmeb-285	104	38	university	university	NOUN
ajbmeb-285	104	39	of	of	ADP
ajbmeb-285	104	40	mosul	mosul	PROPN
ajbmeb-285	104	41	.	.	PUNCT
ajbmeb-285	105	1	16	16	NUM
ajbmeb-285	105	2	.	.	PUNCT
ajbmeb-285	105	3	nherliansyah	nherliansyah	PROPN
ajbmeb-285	105	4	,	,	PUNCT
ajbmeb-285	105	5	y.	y.	PROPN
ajbmeb-285	105	6	,	,	PUNCT
ajbmeb-285	105	7	&	&	CCONJ
ajbmeb-285	105	8	ilyas	ilyas	PROPN
ajbmeb-285	105	9	,	,	PUNCT
ajbmeb-285	105	10	m.	m.	NOUN
ajbmeb-285	105	11	(	(	PUNCT
ajbmeb-285	105	12	2006	2006	NUM
ajbmeb-285	105	13	)	)	PUNCT
ajbmeb-285	105	14	.	.	PUNCT
ajbmeb-285	106	1	pengaruh	pengaruh	PROPN
ajbmeb-285	106	2	pengalaman	pengalaman	PROPN
ajbmeb-285	106	3	auditor	auditor	PROPN
ajbmeb-285	106	4	terhadap	terhadap	PROPN
ajbmeb-285	106	5	penggunaan	penggunaan	PROPN
ajbmeb-285	106	6	bukti	bukti	PROPN
ajbmeb-285	106	7	tidak	tidak	PROPN
ajbmeb-285	106	8	relevan	relevan	PROPN
ajbmeb-285	106	9	dalam	dalam	PROPN
ajbmeb-285	106	10	auditor	auditor	PROPN
ajbmeb-285	106	11	judgment	judgment	NOUN
ajbmeb-285	106	12	.	.	PUNCT
ajbmeb-285	107	1	sna	sna	PROPN
ajbmeb-285	107	2	9	9	NUM
ajbmeb-285	107	3	padang	padang	PROPN
ajbmeb-285	107	4	,	,	PUNCT
ajbmeb-285	107	5	23	23	NUM
ajbmeb-285	107	6	-	-	SYM
ajbmeb-285	107	7	26	26	NUM
ajbmeb-285	107	8	17	17	NUM
ajbmeb-285	107	9	.	.	PUNCT
ajbmeb-285	108	1	krishnamoorthy	krishnamoorthy	ADJ
ajbmeb-285	108	2	g	g	PROPN
ajbmeb-285	108	3	(	(	PUNCT
ajbmeb-285	108	4	2000	2000	NUM
ajbmeb-285	108	5	)	)	PUNCT
ajbmeb-285	108	6	.	.	PUNCT
ajbmeb-285	109	1	a	a	DET
ajbmeb-285	109	2	cascade	cascade	NOUN
ajbmeb-285	109	3	inference	inference	NOUN
ajbmeb-285	109	4	model	model	NOUN
ajbmeb-285	109	5	for	for	ADP
ajbmeb-285	109	6	evaluation	evaluation	NOUN
ajbmeb-285	109	7	of	of	ADP
ajbmeb-285	109	8	the	the	DET
ajbmeb-285	109	9	internal	internal	ADJ
ajbmeb-285	109	10	audit	audit	NOUN
ajbmeb-285	109	11	report	report	NOUN
ajbmeb-285	109	12	.	.	PUNCT
ajbmeb-285	110	1	decision	decision	NOUN
ajbmeb-285	110	2	sciences	science	VERB
ajbmeb-285	110	3	32(3):499	32(3):499	NUM
ajbmeb-285	110	4	-	-	SYM
ajbmeb-285	110	5	520	520	NUM
ajbmeb-285	110	6	.	.	NOUN
ajbmeb-285	110	7	18	18	NUM
ajbmeb-285	110	8	.	.	X
ajbmeb-285	111	1	nasution	nasution	NOUN
ajbmeb-285	111	2	,	,	PUNCT
ajbmeb-285	111	3	h.	h.	PROPN
ajbmeb-285	111	4	fitriany	fitriany	PROPN
ajbmeb-285	111	5	.	.	PUNCT
ajbmeb-285	111	6	2012	2012	NUM
ajbmeb-285	111	7	.	.	PUNCT
ajbmeb-285	112	1	pengaruh	pengaruh	PROPN
ajbmeb-285	112	2	beban	beban	PROPN
ajbmeb-285	112	3	kerja	kerja	PROPN
ajbmeb-285	112	4	,	,	PUNCT
ajbmeb-285	112	5	pengalaman	pengalaman	NOUN
ajbmeb-285	112	6	audit	audit	PROPN
ajbmeb-285	112	7	dan	dan	PROPN
ajbmeb-285	112	8	tipe	tipe	PROPN
ajbmeb-285	112	9	kepribadian	kepribadian	PROPN
ajbmeb-285	112	10	terhadap	terhadap	PROPN
ajbmeb-285	112	11	skeptisme	skeptisme	PROPN
ajbmeb-285	112	12	profesional	profesional	PROPN
ajbmeb-285	112	13	dan	dan	PROPN
ajbmeb-285	112	14	kemampuan	kemampuan	PROPN
ajbmeb-285	112	15	auditor	auditor	PROPN
ajbmeb-285	112	16	dalam	dalam	PROPN
ajbmeb-285	112	17	mendeteksi	mendeteksi	PROPN
ajbmeb-285	112	18	kecurangan	kecurangan	PROPN
ajbmeb-285	112	19	.	.	PUNCT
ajbmeb-285	113	1	jurnal	jurnal	PROPN
ajbmeb-285	113	2	dan	dan	PROPN
ajbmeb-285	113	3	prosiding	proside	VERB
ajbmeb-285	113	4	simposium	simposium	PROPN
ajbmeb-285	113	5	nasional	nasional	PROPN
ajbmeb-285	113	6	akuntansi	akuntansi	PROPN
ajbmeb-285	113	7	.	.	PUNCT
ajbmeb-285	114	1	19	19	NUM
ajbmeb-285	114	2	.	.	X
ajbmeb-285	115	1	rahayu	rahayu	PROPN
ajbmeb-285	115	2	,	,	PUNCT
ajbmeb-285	115	3	s.	s.	PROPN
ajbmeb-285	115	4	k.	k.	PROPN
ajbmeb-285	115	5	,	,	PUNCT
ajbmeb-285	115	6	&	&	CCONJ
ajbmeb-285	115	7	suhayati	suhayati	PROPN
ajbmeb-285	115	8	,	,	PUNCT
ajbmeb-285	115	9	e.	e.	PROPN
ajbmeb-285	115	10	(	(	PUNCT
ajbmeb-285	115	11	2010	2010	NUM
ajbmeb-285	115	12	)	)	PUNCT
ajbmeb-285	115	13	.	.	PUNCT
ajbmeb-285	116	1	perpajakan	perpajakan	PROPN
ajbmeb-285	116	2	teori	teori	PROPN
ajbmeb-285	116	3	dan	dan	PROPN
ajbmeb-285	116	4	teknis	teknis	PROPN
ajbmeb-285	116	5	perhitungan	perhitungan	PROPN
ajbmeb-285	116	6	.	.	PUNCT
ajbmeb-285	117	1	yogyakarta	yogyakarta	PROPN
ajbmeb-285	117	2	:	:	PUNCT
ajbmeb-285	118	1	graha	graha	PROPN
ajbmeb-285	118	2	ilmu	ilmu	PROPN
ajbmeb-285	118	3	,	,	PUNCT
ajbmeb-285	118	4	139	139	NUM
ajbmeb-285	118	5	.	.	PUNCT
ajbmeb-285	118	6	20	20	NUM
ajbmeb-285	118	7	.	.	X
ajbmeb-285	119	1	rahmida	rahmida	PROPN
ajbmeb-285	119	2	,	,	PUNCT
ajbmeb-285	119	3	m.	m.	NOUN
ajbmeb-285	119	4	,	,	PUNCT
ajbmeb-285	119	5	&	&	CCONJ
ajbmeb-285	119	6	urumsah	urumsah	PROPN
ajbmeb-285	119	7	,	,	PUNCT
ajbmeb-285	119	8	d.	d.	PROPN
ajbmeb-285	119	9	(	(	PUNCT
ajbmeb-285	119	10	2020	2020	NUM
ajbmeb-285	119	11	)	)	PUNCT
ajbmeb-285	119	12	.	.	PUNCT
ajbmeb-285	120	1	determinan	determinan	PROPN
ajbmeb-285	120	2	deteksi	deteksi	PROPN
ajbmeb-285	120	3	fraud	fraud	PROPN
ajbmeb-285	120	4	audit	audit	NOUN
ajbmeb-285	120	5	:	:	PUNCT
ajbmeb-285	120	6	peran	peran	VERB
ajbmeb-285	120	7	moderasi	moderasi	PROPN
ajbmeb-285	120	8	gender	gender	PROPN
ajbmeb-285	120	9	dan	dan	PROPN
ajbmeb-285	120	10	pengalaman	pengalaman	PROPN
ajbmeb-285	120	11	.	.	PUNCT
ajbmeb-285	121	1	in	in	ADP
ajbmeb-285	121	2	proceeding	proceeding	NOUN
ajbmeb-285	121	3	of	of	ADP
ajbmeb-285	121	4	national	national	ADJ
ajbmeb-285	121	5	conference	conference	NOUN
ajbmeb-285	121	6	on	on	ADP
ajbmeb-285	121	7	accounting	accounting	PROPN
ajbmeb-285	121	8	&	&	CCONJ
ajbmeb-285	121	9	finance	finance	PROPN
ajbmeb-285	121	10	(	(	PUNCT
ajbmeb-285	121	11	pp	pp	ADJ
ajbmeb-285	121	12	.	.	PUNCT
ajbmeb-285	121	13	1	1	NUM
ajbmeb-285	121	14	-	-	SYM
ajbmeb-285	121	15	10	10	NUM
ajbmeb-285	121	16	)	)	PUNCT
ajbmeb-285	121	17	.	.	PUNCT
ajbmeb-285	122	1	21	21	NUM
ajbmeb-285	122	2	.	.	X
ajbmeb-285	123	1	siriwardane	siriwardane	NOUN
ajbmeb-285	123	2	,	,	PUNCT
ajbmeb-285	123	3	harshini	harshini	ADJ
ajbmeb-285	123	4	p.	p.	NOUN
ajbmeb-285	123	5	,	,	PUNCT
ajbmeb-285	123	6	billy	billy	PROPN
ajbmeb-285	123	7	kin	kin	PROPN
ajbmeb-285	123	8	hoi	hoi	PROPN
ajbmeb-285	123	9	hu	hu	PROPN
ajbmeb-285	123	10	and	and	CCONJ
ajbmeb-285	123	11	kin	kin	PROPN
ajbmeb-285	123	12	yew	yew	PROPN
ajbmeb-285	123	13	low	low	PROPN
ajbmeb-285	123	14	(	(	PUNCT
ajbmeb-285	123	15	(	(	PUNCT
ajbmeb-285	123	16	skills	skill	NOUN
ajbmeb-285	123	17	,	,	PUNCT
ajbmeb-285	123	18	knowledge	knowledge	NOUN
ajbmeb-285	123	19	,	,	PUNCT
ajbmeb-285	123	20	and	and	CCONJ
ajbmeb-285	123	21	attitudes	attitude	NOUN
ajbmeb-285	123	22	important	important	ADJ
ajbmeb-285	123	23	for	for	ADP
ajbmeb-285	123	24	present	present	ADJ
ajbmeb-285	123	25	-	-	PUNCT
ajbmeb-285	123	26	day	day	NOUN
ajbmeb-285	123	27	auditors	auditor	NOUN
ajbmeb-285	123	28	)	)	PUNCT
ajbmeb-285	123	29	)	)	PUNCT
ajbmeb-285	124	1	international	international	ADJ
ajbmeb-285	124	2	journal	journal	NOUN
ajbmeb-285	124	3	of	of	ADP
ajbmeb-285	124	4	auditing	auditing	NOUN
ajbmeb-285	124	5	:	:	PUNCT
ajbmeb-285	124	6	2014	2014	NUM
ajbmeb-285	124	7	22	22	NUM
ajbmeb-285	124	8	.	.	PUNCT
ajbmeb-285	125	1	whittington	whittington	PROPN
ajbmeb-285	125	2	,	,	PUNCT
ajbmeb-285	125	3	o.r	o.r	PROPN
ajbmeb-285	125	4	.	.	PROPN
ajbmeb-285	125	5	,	,	PUNCT
ajbmeb-285	125	6	pany	pany	NOUN
ajbmeb-285	125	7	,	,	PUNCT
ajbmeb-285	125	8	k.	k.	PROPN
ajbmeb-285	125	9	,	,	PUNCT
ajbmeb-285	125	10	"	"	PUNCT
ajbmeb-285	125	11	principles	principle	NOUN
ajbmeb-285	125	12	of	of	ADP
ajbmeb-285	125	13	auditing	auditing	NOUN
ajbmeb-285	125	14	&	&	CCONJ
ajbmeb-285	125	15	other	other	ADJ
ajbmeb-285	125	16	assurance	assurance	NOUN
ajbmeb-285	125	17	services	service	NOUN
ajbmeb-285	125	18	"	"	PUNCT
ajbmeb-285	125	19	,	,	PUNCT
ajbmeb-285	125	20	sixteenth	sixteenth	ADJ
ajbmeb-285	125	21	edition	edition	NOUN
ajbmeb-285	125	22	,	,	PUNCT
ajbmeb-285	125	23	2004	2004	NUM
ajbmeb-285	125	24	.	.	PUNCT
ajbmeb-285	126	1	23	23	NUM
ajbmeb-285	126	2	.	.	X
ajbmeb-285	127	1	yang	yang	PROPN
ajbmeb-285	127	2	.	.	PUNCT
ajbmeb-285	128	1	z	z	X
ajbmeb-285	128	2	,	,	PUNCT
ajbmeb-285	128	3	bai	bai	PROPN
ajbmeb-285	128	4	.	.	PUNCT
ajbmeb-285	129	1	h	h	PROPN
ajbmeb-285	129	2	2009	2009	NUM
ajbmeb-285	129	3	,	,	PUNCT
ajbmeb-285	129	4	building	build	VERB
ajbmeb-285	129	5	a	a	DET
ajbmeb-285	129	6	maturity	maturity	NOUN
ajbmeb-285	129	7	model	model	NOUN
ajbmeb-285	129	8	for	for	ADP
ajbmeb-285	129	9	college	college	NOUN
ajbmeb-285	129	10	library	library	PROPN
ajbmeb-285	129	11	knowledge	knowledge	NOUN
ajbmeb-285	129	12	management	management	NOUN
ajbmeb-285	129	13	system	system	NOUN
ajbmeb-285	129	14	,	,	PUNCT
ajbmeb-285	129	15	international	international	ADJ
ajbmeb-285	129	16	conference	conference	NOUN
ajbmeb-285	129	17	on	on	ADP
ajbmeb-285	129	18	test	test	NOUN
ajbmeb-285	129	19	and	and	CCONJ
ajbmeb-285	129	20	measurement	measurement	NOUN
ajbmeb-285	129	21	,	,	PUNCT
ajbmeb-285	129	22	ieee	ieee	NOUN