id	sid	tid	token	lemma	pos
ajbmeb-3088	1	1	american	american	PROPN
ajbmeb-3088	1	2	journal	journal	PROPN
ajbmeb-3088	1	3	of	of	ADP
ajbmeb-3088	1	4	business	business	NOUN
ajbmeb-3088	1	5	management	management	NOUN
ajbmeb-3088	1	6	,	,	PUNCT
ajbmeb-3088	1	7	economics	economic	NOUN
ajbmeb-3088	1	8	and	and	CCONJ
ajbmeb-3088	1	9	banking	banking	NOUN
ajbmeb-3088	1	10	issn	issn	PROPN
ajbmeb-3088	1	11	(	(	PUNCT
ajbmeb-3088	1	12	e	e	NOUN
ajbmeb-3088	1	13	):	):	PUNCT
ajbmeb-3088	1	14	2832	2832	NUM
ajbmeb-3088	1	15	-	-	SYM
ajbmeb-3088	1	16	8078	8078	NUM
ajbmeb-3088	1	17	volume	volume	NOUN
ajbmeb-3088	1	18	40	40	NUM
ajbmeb-3088	1	19	,	,	PUNCT
ajbmeb-3088	1	20	september	september	PROPN
ajbmeb-3088	1	21	2025	2025	NUM
ajbmeb-3088	1	22	p	p	NOUN
ajbmeb-3088	1	23	a	a	DET
ajbmeb-3088	1	24	g	g	NOUN
ajbmeb-3088	1	25	e	e	NOUN
ajbmeb-3088	1	26	|	|	ADV
ajbmeb-3088	1	27	56	56	NUM
ajbmeb-3088	1	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3088	1	29	application	application	NOUN
ajbmeb-3088	1	30	of	of	ADP
ajbmeb-3088	1	31	isa	isa	NOUN
ajbmeb-3088	1	32	320	320	NUM
ajbmeb-3088	1	33	:	:	PUNCT
ajbmeb-3088	1	34	materiality	materiality	NOUN
ajbmeb-3088	1	35	in	in	ADP
ajbmeb-3088	1	36	auditing	auditing	NOUN
ajbmeb-3088	1	37	production	production	NOUN
ajbmeb-3088	1	38	costs	cost	NOUN
ajbmeb-3088	1	39	at	at	ADP
ajbmeb-3088	1	40	the	the	DET
ajbmeb-3088	1	41	shurtan	shurtan	PROPN
ajbmeb-3088	1	42	gas	gas	NOUN
ajbmeb-3088	1	43	chemical	chemical	NOUN
ajbmeb-3088	1	44	complex	complex	NOUN
ajbmeb-3088	1	45	ikramova	ikramova	VERB
ajbmeb-3088	1	46	khilola	khilola	PROPN
ajbmeb-3088	1	47	rovshan	rovshan	PROPN
ajbmeb-3088	1	48	qizi	qizi	PROPN
ajbmeb-3088	1	49	,	,	PUNCT
ajbmeb-3088	1	50	doctoral	doctoral	ADJ
ajbmeb-3088	1	51	student	student	NOUN
ajbmeb-3088	1	52	of	of	ADP
ajbmeb-3088	1	53	tashkent	tashkent	PROPN
ajbmeb-3088	1	54	state	state	PROPN
ajbmeb-3088	1	55	university	university	PROPN
ajbmeb-3088	1	56	of	of	ADP
ajbmeb-3088	1	57	economics	economics	PROPN
ajbmeb-3088	1	58	a	a	DET
ajbmeb-3088	1	59	b	b	PROPN
ajbmeb-3088	1	60	s	s	ADP
ajbmeb-3088	1	61	t	t	PROPN
ajbmeb-3088	1	62	r	r	NOUN
ajbmeb-3088	1	63	a	a	DET
ajbmeb-3088	1	64	c	c	NOUN
ajbmeb-3088	1	65	t	t	NOUN
ajbmeb-3088	1	66	k	k	X
ajbmeb-3088	1	67	e	e	PROPN
ajbmeb-3088	1	68	y	y	PROPN
ajbmeb-3088	1	69	w	w	NOUN
ajbmeb-3088	1	70	o	o	NOUN
ajbmeb-3088	1	71	r	r	NOUN
ajbmeb-3088	1	72	d	d	PROPN
ajbmeb-3088	1	73	s	s	VERB
ajbmeb-3088	1	74	this	this	DET
ajbmeb-3088	1	75	paper	paper	NOUN
ajbmeb-3088	1	76	examines	examine	VERB
ajbmeb-3088	1	77	the	the	DET
ajbmeb-3088	1	78	practical	practical	ADJ
ajbmeb-3088	1	79	application	application	NOUN
ajbmeb-3088	1	80	of	of	ADP
ajbmeb-3088	1	81	international	international	ADJ
ajbmeb-3088	1	82	standard	standard	NOUN
ajbmeb-3088	1	83	on	on	ADP
ajbmeb-3088	1	84	auditing	auditing	NOUN
ajbmeb-3088	1	85	(	(	PUNCT
ajbmeb-3088	1	86	isa	isa	PROPN
ajbmeb-3088	1	87	)	)	PUNCT
ajbmeb-3088	1	88	320	320	NUM
ajbmeb-3088	1	89	,	,	PUNCT
ajbmeb-3088	1	90	"	"	PUNCT
ajbmeb-3088	1	91	materiality	materiality	NOUN
ajbmeb-3088	1	92	in	in	ADP
ajbmeb-3088	1	93	planning	planning	NOUN
ajbmeb-3088	1	94	and	and	CCONJ
ajbmeb-3088	1	95	performing	perform	VERB
ajbmeb-3088	1	96	an	an	DET
ajbmeb-3088	1	97	audit	audit	NOUN
ajbmeb-3088	1	98	,	,	PUNCT
ajbmeb-3088	1	99	"	"	PUNCT
ajbmeb-3088	1	100	in	in	ADP
ajbmeb-3088	1	101	the	the	DET
ajbmeb-3088	1	102	context	context	NOUN
ajbmeb-3088	1	103	of	of	ADP
ajbmeb-3088	1	104	auditing	audit	VERB
ajbmeb-3088	1	105	production	production	NOUN
ajbmeb-3088	1	106	costs	cost	NOUN
ajbmeb-3088	1	107	at	at	ADP
ajbmeb-3088	1	108	the	the	DET
ajbmeb-3088	1	109	shurtan	shurtan	PROPN
ajbmeb-3088	1	110	gas	gas	NOUN
ajbmeb-3088	1	111	chemical	chemical	NOUN
ajbmeb-3088	1	112	complex	complex	NOUN
ajbmeb-3088	1	113	(	(	PUNCT
ajbmeb-3088	1	114	sgcc	sgcc	PROPN
ajbmeb-3088	1	115	)	)	PUNCT
ajbmeb-3088	1	116	,	,	PUNCT
ajbmeb-3088	1	117	a	a	DET
ajbmeb-3088	1	118	major	major	ADJ
ajbmeb-3088	1	119	industrial	industrial	ADJ
ajbmeb-3088	1	120	enterprise	enterprise	NOUN
ajbmeb-3088	1	121	.	.	PUNCT
ajbmeb-3088	2	1	the	the	DET
ajbmeb-3088	2	2	study	study	NOUN
ajbmeb-3088	2	3	outlines	outline	VERB
ajbmeb-3088	2	4	the	the	DET
ajbmeb-3088	2	5	critical	critical	ADJ
ajbmeb-3088	2	6	role	role	NOUN
ajbmeb-3088	2	7	of	of	ADP
ajbmeb-3088	2	8	isa	isa	NOUN
ajbmeb-3088	2	9	320	320	NUM
ajbmeb-3088	2	10	in	in	ADP
ajbmeb-3088	2	11	ensuring	ensure	VERB
ajbmeb-3088	2	12	the	the	DET
ajbmeb-3088	2	13	reliability	reliability	NOUN
ajbmeb-3088	2	14	and	and	CCONJ
ajbmeb-3088	2	15	objectivity	objectivity	NOUN
ajbmeb-3088	2	16	of	of	ADP
ajbmeb-3088	2	17	the	the	DET
ajbmeb-3088	2	18	audit	audit	NOUN
ajbmeb-3088	2	19	opinion	opinion	NOUN
ajbmeb-3088	2	20	,	,	PUNCT
ajbmeb-3088	2	21	particularly	particularly	ADV
ajbmeb-3088	2	22	its	its	PRON
ajbmeb-3088	2	23	relationship	relationship	NOUN
ajbmeb-3088	2	24	with	with	ADP
ajbmeb-3088	2	25	isa	isa	PROPN
ajbmeb-3088	2	26	315	315	NUM
ajbmeb-3088	2	27	on	on	ADP
ajbmeb-3088	2	28	risk	risk	NOUN
ajbmeb-3088	2	29	assessment	assessment	NOUN
ajbmeb-3088	2	30	.	.	PUNCT
ajbmeb-3088	3	1	the	the	DET
ajbmeb-3088	3	2	methodology	methodology	NOUN
ajbmeb-3088	3	3	involves	involve	VERB
ajbmeb-3088	3	4	establishing	establish	VERB
ajbmeb-3088	3	5	a	a	DET
ajbmeb-3088	3	6	preliminary	preliminary	ADJ
ajbmeb-3088	3	7	materiality	materiality	NOUN
ajbmeb-3088	3	8	level	level	NOUN
ajbmeb-3088	3	9	by	by	ADP
ajbmeb-3088	3	10	analyzing	analyze	VERB
ajbmeb-3088	3	11	key	key	ADJ
ajbmeb-3088	3	12	cost	cost	NOUN
ajbmeb-3088	3	13	components	component	NOUN
ajbmeb-3088	3	14	which	which	PRON
ajbmeb-3088	3	15	are	be	AUX
ajbmeb-3088	3	16	identified	identify	VERB
ajbmeb-3088	3	17	as	as	ADP
ajbmeb-3088	3	18	high	high	ADJ
ajbmeb-3088	3	19	-	-	PUNCT
ajbmeb-3088	3	20	risk	risk	NOUN
ajbmeb-3088	3	21	areas	area	NOUN
ajbmeb-3088	3	22	for	for	ADP
ajbmeb-3088	3	23	cost	cost	NOUN
ajbmeb-3088	3	24	allocation	allocation	NOUN
ajbmeb-3088	3	25	and	and	CCONJ
ajbmeb-3088	3	26	calculation	calculation	NOUN
ajbmeb-3088	3	27	.	.	PUNCT
ajbmeb-3088	4	1	the	the	DET
ajbmeb-3088	4	2	paper	paper	NOUN
ajbmeb-3088	4	3	details	detail	VERB
ajbmeb-3088	4	4	the	the	DET
ajbmeb-3088	4	5	calculation	calculation	NOUN
ajbmeb-3088	4	6	of	of	ADP
ajbmeb-3088	4	7	these	these	DET
ajbmeb-3088	4	8	materiality	materiality	NOUN
ajbmeb-3088	4	9	levels	level	NOUN
ajbmeb-3088	4	10	and	and	CCONJ
ajbmeb-3088	4	11	discusses	discuss	VERB
ajbmeb-3088	4	12	the	the	DET
ajbmeb-3088	4	13	dynamic	dynamic	ADJ
ajbmeb-3088	4	14	process	process	NOUN
ajbmeb-3088	4	15	of	of	ADP
ajbmeb-3088	4	16	reassessing	reassess	VERB
ajbmeb-3088	4	17	materiality	materiality	NOUN
ajbmeb-3088	4	18	throughout	throughout	ADP
ajbmeb-3088	4	19	the	the	DET
ajbmeb-3088	4	20	audit	audit	NOUN
ajbmeb-3088	4	21	.	.	PUNCT
ajbmeb-3088	5	1	the	the	DET
ajbmeb-3088	5	2	findings	finding	NOUN
ajbmeb-3088	5	3	confirm	confirm	VERB
ajbmeb-3088	5	4	that	that	SCONJ
ajbmeb-3088	5	5	a	a	DET
ajbmeb-3088	5	6	systematic	systematic	ADJ
ajbmeb-3088	5	7	application	application	NOUN
ajbmeb-3088	5	8	of	of	ADP
ajbmeb-3088	5	9	isa	isa	NOUN
ajbmeb-3088	5	10	320	320	NUM
ajbmeb-3088	5	11	enhances	enhance	NOUN
ajbmeb-3088	5	12	audit	audit	NOUN
ajbmeb-3088	5	13	efficiency	efficiency	NOUN
ajbmeb-3088	5	14	by	by	ADP
ajbmeb-3088	5	15	concentrating	concentrate	VERB
ajbmeb-3088	5	16	resources	resource	NOUN
ajbmeb-3088	5	17	on	on	ADP
ajbmeb-3088	5	18	significant	significant	ADJ
ajbmeb-3088	5	19	risk	risk	NOUN
ajbmeb-3088	5	20	areas	area	NOUN
ajbmeb-3088	5	21	,	,	PUNCT
ajbmeb-3088	5	22	which	which	PRON
ajbmeb-3088	5	23	is	be	AUX
ajbmeb-3088	5	24	essential	essential	ADJ
ajbmeb-3088	5	25	for	for	ADP
ajbmeb-3088	5	26	complex	complex	ADJ
ajbmeb-3088	5	27	manufacturing	manufacturing	NOUN
ajbmeb-3088	5	28	environments	environment	NOUN
ajbmeb-3088	5	29	like	like	ADP
ajbmeb-3088	5	30	gas	gas	NOUN
ajbmeb-3088	5	31	-	-	PUNCT
ajbmeb-3088	5	32	chemical	chemical	NOUN
ajbmeb-3088	5	33	production	production	NOUN
ajbmeb-3088	5	34	.	.	PUNCT
ajbmeb-3088	6	1	materiality	materiality	NOUN
ajbmeb-3088	6	2	,	,	PUNCT
ajbmeb-3088	6	3	audit	audit	NOUN
ajbmeb-3088	6	4	,	,	PUNCT
ajbmeb-3088	6	5	production	production	NOUN
ajbmeb-3088	6	6	costs	cost	NOUN
ajbmeb-3088	6	7	,	,	PUNCT
ajbmeb-3088	6	8	risk	risk	NOUN
ajbmeb-3088	6	9	assessment	assessment	NOUN
ajbmeb-3088	6	10	,	,	PUNCT
ajbmeb-3088	6	11	audit	audit	NOUN
ajbmeb-3088	6	12	planning	planning	NOUN
ajbmeb-3088	6	13	.	.	PUNCT
ajbmeb-3088	7	1	introduction	introduction	NOUN
ajbmeb-3088	7	2	in	in	ADP
ajbmeb-3088	7	3	the	the	DET
ajbmeb-3088	7	4	domain	domain	NOUN
ajbmeb-3088	7	5	of	of	ADP
ajbmeb-3088	7	6	financial	financial	ADJ
ajbmeb-3088	7	7	statement	statement	NOUN
ajbmeb-3088	7	8	auditing	auditing	NOUN
ajbmeb-3088	7	9	,	,	PUNCT
ajbmeb-3088	7	10	ensuring	ensure	VERB
ajbmeb-3088	7	11	an	an	DET
ajbmeb-3088	7	12	objective	objective	ADJ
ajbmeb-3088	7	13	and	and	CCONJ
ajbmeb-3088	7	14	credible	credible	ADJ
ajbmeb-3088	7	15	opinion	opinion	NOUN
ajbmeb-3088	7	16	is	be	AUX
ajbmeb-3088	7	17	paramount	paramount	ADJ
ajbmeb-3088	7	18	.	.	PUNCT
ajbmeb-3088	8	1	the	the	DET
ajbmeb-3088	8	2	international	international	ADJ
ajbmeb-3088	8	3	standards	standard	NOUN
ajbmeb-3088	8	4	on	on	ADP
ajbmeb-3088	8	5	auditing	auditing	NOUN
ajbmeb-3088	8	6	(	(	PUNCT
ajbmeb-3088	8	7	isas	isa	NOUN
ajbmeb-3088	8	8	)	)	PUNCT
ajbmeb-3088	8	9	provide	provide	VERB
ajbmeb-3088	8	10	a	a	DET
ajbmeb-3088	8	11	robust	robust	ADJ
ajbmeb-3088	8	12	framework	framework	NOUN
ajbmeb-3088	8	13	for	for	ADP
ajbmeb-3088	8	14	this	this	DET
ajbmeb-3088	8	15	purpose	purpose	NOUN
ajbmeb-3088	8	16	,	,	PUNCT
ajbmeb-3088	8	17	with	with	ADP
ajbmeb-3088	8	18	isa	isa	NOUN
ajbmeb-3088	8	19	320	320	NUM
ajbmeb-3088	8	20	,	,	PUNCT
ajbmeb-3088	8	21	materiality	materiality	NOUN
ajbmeb-3088	8	22	in	in	ADP
ajbmeb-3088	8	23	planning	planning	NOUN
ajbmeb-3088	8	24	and	and	CCONJ
ajbmeb-3088	8	25	performing	perform	VERB
ajbmeb-3088	8	26	an	an	DET
ajbmeb-3088	8	27	audit	audit	NOUN
ajbmeb-3088	8	28	,	,	PUNCT
ajbmeb-3088	8	29	serving	serve	VERB
ajbmeb-3088	8	30	as	as	ADP
ajbmeb-3088	8	31	a	a	DET
ajbmeb-3088	8	32	foundational	foundational	ADJ
ajbmeb-3088	8	33	pillar	pillar	NOUN
ajbmeb-3088	9	1	[	[	X
ajbmeb-3088	9	2	1	1	NUM
ajbmeb-3088	9	3	]	]	PUNCT
ajbmeb-3088	9	4	.	.	PUNCT
ajbmeb-3088	10	1	materiality	materiality	NOUN
ajbmeb-3088	10	2	is	be	AUX
ajbmeb-3088	10	3	not	not	PART
ajbmeb-3088	10	4	merely	merely	ADV
ajbmeb-3088	10	5	a	a	DET
ajbmeb-3088	10	6	technical	technical	ADJ
ajbmeb-3088	10	7	calculation	calculation	NOUN
ajbmeb-3088	10	8	;	;	PUNCT
ajbmeb-3088	10	9	it	it	PRON
ajbmeb-3088	10	10	is	be	AUX
ajbmeb-3088	10	11	a	a	DET
ajbmeb-3088	10	12	concept	concept	NOUN
ajbmeb-3088	10	13	of	of	ADP
ajbmeb-3088	10	14	pervasive	pervasive	ADJ
ajbmeb-3088	10	15	importance	importance	NOUN
ajbmeb-3088	10	16	that	that	PRON
ajbmeb-3088	10	17	influences	influence	VERB
ajbmeb-3088	10	18	the	the	DET
ajbmeb-3088	10	19	nature	nature	NOUN
ajbmeb-3088	10	20	,	,	PUNCT
ajbmeb-3088	10	21	timing	timing	NOUN
ajbmeb-3088	10	22	,	,	PUNCT
ajbmeb-3088	10	23	and	and	CCONJ
ajbmeb-3088	10	24	extent	extent	NOUN
ajbmeb-3088	10	25	of	of	ADP
ajbmeb-3088	10	26	audit	audit	NOUN
ajbmeb-3088	10	27	procedures	procedure	NOUN
ajbmeb-3088	10	28	.	.	PUNCT
ajbmeb-3088	11	1	this	this	DET
ajbmeb-3088	11	2	paper	paper	NOUN
ajbmeb-3088	11	3	aims	aim	VERB
ajbmeb-3088	11	4	to	to	PART
ajbmeb-3088	11	5	dissect	dissect	VERB
ajbmeb-3088	11	6	and	and	CCONJ
ajbmeb-3088	11	7	illustrate	illustrate	VERB
ajbmeb-3088	11	8	the	the	DET
ajbmeb-3088	11	9	application	application	NOUN
ajbmeb-3088	11	10	of	of	ADP
ajbmeb-3088	11	11	this	this	DET
ajbmeb-3088	11	12	standard	standard	NOUN
ajbmeb-3088	11	13	through	through	ADP
ajbmeb-3088	11	14	a	a	DET
ajbmeb-3088	11	15	case	case	NOUN
ajbmeb-3088	11	16	study	study	NOUN
ajbmeb-3088	11	17	of	of	ADP
ajbmeb-3088	11	18	the	the	DET
ajbmeb-3088	11	19	sgcc	sgcc	NOUN
ajbmeb-3088	11	20	,	,	PUNCT
ajbmeb-3088	11	21	a	a	DET
ajbmeb-3088	11	22	key	key	ADJ
ajbmeb-3088	11	23	entity	entity	NOUN
ajbmeb-3088	11	24	in	in	ADP
ajbmeb-3088	11	25	uzbekistan	uzbekistan	PROPN
ajbmeb-3088	11	26	's	's	PART
ajbmeb-3088	11	27	petrochemical	petrochemical	NOUN
ajbmeb-3088	11	28	sector	sector	NOUN
ajbmeb-3088	11	29	involved	involve	VERB
ajbmeb-3088	11	30	in	in	ADP
ajbmeb-3088	11	31	production	production	NOUN
ajbmeb-3088	11	32	of	of	ADP
ajbmeb-3088	11	33	polyethylene	polyethylene	NOUN
ajbmeb-3088	11	34	(	(	PUNCT
ajbmeb-3088	11	35	pe	pe	INTJ
ajbmeb-3088	11	36	)	)	PUNCT
ajbmeb-3088	11	37	.	.	PUNCT
ajbmeb-3088	12	1	the	the	DET
ajbmeb-3088	12	2	audit	audit	NOUN
ajbmeb-3088	12	3	of	of	ADP
ajbmeb-3088	12	4	a	a	DET
ajbmeb-3088	12	5	large	large	ADJ
ajbmeb-3088	12	6	manufacturing	manufacturing	NOUN
ajbmeb-3088	12	7	enterprise	enterprise	NOUN
ajbmeb-3088	12	8	like	like	ADP
ajbmeb-3088	12	9	sgcc	sgcc	NOUN
ajbmeb-3088	12	10	presents	present	VERB
ajbmeb-3088	12	11	unique	unique	ADJ
ajbmeb-3088	12	12	challenges	challenge	NOUN
ajbmeb-3088	12	13	,	,	PUNCT
ajbmeb-3088	12	14	particularly	particularly	ADV
ajbmeb-3088	12	15	in	in	ADP
ajbmeb-3088	12	16	the	the	DET
ajbmeb-3088	12	17	valuation	valuation	NOUN
ajbmeb-3088	12	18	of	of	ADP
ajbmeb-3088	12	19	inventory	inventory	NOUN
ajbmeb-3088	12	20	and	and	CCONJ
ajbmeb-3088	12	21	the	the	DET
ajbmeb-3088	12	22	allocation	allocation	NOUN
ajbmeb-3088	12	23	of	of	ADP
ajbmeb-3088	12	24	production	production	NOUN
ajbmeb-3088	12	25	costs	cost	NOUN
ajbmeb-3088	12	26	.	.	PUNCT
ajbmeb-3088	13	1	the	the	DET
ajbmeb-3088	13	2	complexity	complexity	NOUN
ajbmeb-3088	13	3	of	of	ADP
ajbmeb-3088	13	4	chemical	chemical	NOUN
ajbmeb-3088	13	5	processes	process	NOUN
ajbmeb-3088	13	6	and	and	CCONJ
ajbmeb-3088	13	7	the	the	DET
ajbmeb-3088	13	8	high	high	ADJ
ajbmeb-3088	13	9	volume	volume	NOUN
ajbmeb-3088	13	10	of	of	ADP
ajbmeb-3088	13	11	transactions	transaction	NOUN
ajbmeb-3088	13	12	create	create	VERB
ajbmeb-3088	13	13	inherent	inherent	ADJ
ajbmeb-3088	13	14	risks	risk	NOUN
ajbmeb-3088	13	15	of	of	ADP
ajbmeb-3088	13	16	misstatement	misstatement	NOUN
ajbmeb-3088	13	17	.	.	PUNCT
ajbmeb-3088	14	1	therefore	therefore	ADV
ajbmeb-3088	14	2	,	,	PUNCT
ajbmeb-3088	14	3	the	the	DET
ajbmeb-3088	14	4	correct	correct	ADJ
ajbmeb-3088	14	5	application	application	NOUN
ajbmeb-3088	14	6	of	of	ADP
ajbmeb-3088	14	7	isa	isa	NOUN
ajbmeb-3088	14	8	320	320	NUM
ajbmeb-3088	14	9	is	be	AUX
ajbmeb-3088	14	10	not	not	PART
ajbmeb-3088	14	11	just	just	ADV
ajbmeb-3088	14	12	a	a	DET
ajbmeb-3088	14	13	matter	matter	NOUN
ajbmeb-3088	14	14	of	of	ADP
ajbmeb-3088	14	15	compliance	compliance	NOUN
ajbmeb-3088	14	16	but	but	CCONJ
ajbmeb-3088	14	17	a	a	DET
ajbmeb-3088	14	18	critical	critical	ADJ
ajbmeb-3088	14	19	tool	tool	NOUN
ajbmeb-3088	14	20	for	for	ADP
ajbmeb-3088	14	21	managing	manage	VERB
ajbmeb-3088	14	22	audit	audit	NOUN
ajbmeb-3088	14	23	risk	risk	NOUN
ajbmeb-3088	14	24	.	.	PUNCT
ajbmeb-3088	15	1	this	this	DET
ajbmeb-3088	15	2	process	process	NOUN
ajbmeb-3088	15	3	is	be	AUX
ajbmeb-3088	15	4	intrinsically	intrinsically	ADV
ajbmeb-3088	15	5	linked	link	VERB
ajbmeb-3088	15	6	to	to	PART
ajbmeb-3088	15	7	isa	isa	VERB
ajbmeb-3088	15	8	315	315	NUM
ajbmeb-3088	15	9	:	:	PUNCT
ajbmeb-3088	15	10	identifying	identify	VERB
ajbmeb-3088	15	11	and	and	CCONJ
ajbmeb-3088	15	12	assessing	assess	VERB
ajbmeb-3088	15	13	the	the	DET
ajbmeb-3088	15	14	risks	risk	NOUN
ajbmeb-3088	15	15	of	of	ADP
ajbmeb-3088	15	16	material	material	ADJ
ajbmeb-3088	15	17	american	american	ADJ
ajbmeb-3088	15	18	journal	journal	PROPN
ajbmeb-3088	15	19	of	of	ADP
ajbmeb-3088	15	20	business	business	NOUN
ajbmeb-3088	15	21	management	management	NOUN
ajbmeb-3088	15	22	,	,	PUNCT
ajbmeb-3088	15	23	economics	economic	NOUN
ajbmeb-3088	15	24	and	and	CCONJ
ajbmeb-3088	15	25	banking	banking	NOUN
ajbmeb-3088	15	26	volume	volume	NOUN
ajbmeb-3088	15	27	40	40	NUM
ajbmeb-3088	15	28	september2025	september2025	PROPN
ajbmeb-3088	15	29	p	p	NOUN
ajbmeb-3088	16	1	a	a	DET
ajbmeb-3088	16	2	g	g	NOUN
ajbmeb-3088	16	3	e	e	NOUN
ajbmeb-3088	16	4	|	|	ADV
ajbmeb-3088	16	5	57	57	NUM
ajbmeb-3088	16	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3088	16	7	misstatement	misstatement	NOUN
ajbmeb-3088	16	8	,	,	PUNCT
ajbmeb-3088	16	9	as	as	SCONJ
ajbmeb-3088	16	10	the	the	DET
ajbmeb-3088	16	11	determination	determination	NOUN
ajbmeb-3088	16	12	of	of	ADP
ajbmeb-3088	16	13	materiality	materiality	NOUN
ajbmeb-3088	16	14	directly	directly	ADV
ajbmeb-3088	16	15	informs	inform	VERB
ajbmeb-3088	16	16	the	the	DET
ajbmeb-3088	16	17	auditor	auditor	NOUN
ajbmeb-3088	16	18	's	's	PART
ajbmeb-3088	16	19	perception	perception	NOUN
ajbmeb-3088	16	20	of	of	ADP
ajbmeb-3088	16	21	risk	risk	NOUN
ajbmeb-3088	16	22	and	and	CCONJ
ajbmeb-3088	16	23	guides	guide	VERB
ajbmeb-3088	16	24	the	the	DET
ajbmeb-3088	16	25	subsequent	subsequent	ADJ
ajbmeb-3088	16	26	audit	audit	NOUN
ajbmeb-3088	16	27	strategy	strategy	NOUN
ajbmeb-3088	16	28	[	[	X
ajbmeb-3088	16	29	2	2	NUM
ajbmeb-3088	16	30	]	]	PUNCT
ajbmeb-3088	16	31	.	.	PUNCT
ajbmeb-3088	17	1	brief	brief	ADJ
ajbmeb-3088	17	2	information	information	NOUN
ajbmeb-3088	17	3	about	about	ADP
ajbmeb-3088	17	4	the	the	DET
ajbmeb-3088	17	5	object	object	NOUN
ajbmeb-3088	17	6	of	of	ADP
ajbmeb-3088	17	7	study	study	NOUN
ajbmeb-3088	17	8	the	the	DET
ajbmeb-3088	17	9	shurtan	shurtan	PROPN
ajbmeb-3088	17	10	gas	gas	NOUN
ajbmeb-3088	17	11	chemical	chemical	NOUN
ajbmeb-3088	17	12	complex	complex	ADJ
ajbmeb-3088	17	13	sgcc	sgcc	NOUN
ajbmeb-3088	17	14	,	,	PUNCT
ajbmeb-3088	17	15	part	part	NOUN
ajbmeb-3088	17	16	of	of	ADP
ajbmeb-3088	17	17	the	the	DET
ajbmeb-3088	17	18	national	national	ADJ
ajbmeb-3088	17	19	holding	hold	VERB
ajbmeb-3088	17	20	company	company	NOUN
ajbmeb-3088	17	21	uzbekneftegaz	uzbekneftegaz	NOUN
ajbmeb-3088	17	22	,	,	PUNCT
ajbmeb-3088	17	23	is	be	AUX
ajbmeb-3088	17	24	one	one	NUM
ajbmeb-3088	17	25	of	of	ADP
ajbmeb-3088	17	26	the	the	DET
ajbmeb-3088	17	27	largest	large	ADJ
ajbmeb-3088	17	28	and	and	CCONJ
ajbmeb-3088	17	29	most	most	ADV
ajbmeb-3088	17	30	strategically	strategically	ADV
ajbmeb-3088	17	31	important	important	ADJ
ajbmeb-3088	17	32	enterprises	enterprise	NOUN
ajbmeb-3088	17	33	of	of	ADP
ajbmeb-3088	17	34	the	the	DET
ajbmeb-3088	17	35	oil	oil	NOUN
ajbmeb-3088	17	36	and	and	CCONJ
ajbmeb-3088	17	37	gas	gas	NOUN
ajbmeb-3088	17	38	chemical	chemical	NOUN
ajbmeb-3088	17	39	industry	industry	NOUN
ajbmeb-3088	17	40	in	in	ADP
ajbmeb-3088	17	41	the	the	DET
ajbmeb-3088	17	42	republic	republic	NOUN
ajbmeb-3088	17	43	of	of	ADP
ajbmeb-3088	17	44	uzbekistan	uzbekistan	PROPN
ajbmeb-3088	17	45	.	.	PUNCT
ajbmeb-3088	18	1	commissioned	commission	VERB
ajbmeb-3088	18	2	in	in	ADP
ajbmeb-3088	18	3	the	the	DET
ajbmeb-3088	18	4	early	early	ADJ
ajbmeb-3088	18	5	2000s	2000s	NUM
ajbmeb-3088	18	6	,	,	PUNCT
ajbmeb-3088	18	7	sgcc	sgcc	NOUN
ajbmeb-3088	18	8	became	become	VERB
ajbmeb-3088	18	9	a	a	DET
ajbmeb-3088	18	10	key	key	ADJ
ajbmeb-3088	18	11	link	link	NOUN
ajbmeb-3088	18	12	in	in	ADP
ajbmeb-3088	18	13	the	the	DET
ajbmeb-3088	18	14	chain	chain	NOUN
ajbmeb-3088	18	15	of	of	ADP
ajbmeb-3088	18	16	deep	deep	ADJ
ajbmeb-3088	18	17	natural	natural	ADJ
ajbmeb-3088	18	18	gas	gas	NOUN
ajbmeb-3088	18	19	processing	processing	NOUN
ajbmeb-3088	18	20	aimed	aim	VERB
ajbmeb-3088	18	21	at	at	ADP
ajbmeb-3088	18	22	producing	produce	VERB
ajbmeb-3088	18	23	high	high	ADJ
ajbmeb-3088	18	24	value	value	NOUN
ajbmeb-3088	18	25	-	-	PUNCT
ajbmeb-3088	18	26	added	add	VERB
ajbmeb-3088	18	27	products	product	NOUN
ajbmeb-3088	18	28	.	.	PUNCT
ajbmeb-3088	19	1	the	the	DET
ajbmeb-3088	19	2	enterprise	enterprise	NOUN
ajbmeb-3088	19	3	specializes	specialize	VERB
ajbmeb-3088	19	4	in	in	ADP
ajbmeb-3088	19	5	comprehensive	comprehensive	ADJ
ajbmeb-3088	19	6	natural	natural	ADJ
ajbmeb-3088	19	7	gas	gas	NOUN
ajbmeb-3088	19	8	processing	processing	NOUN
ajbmeb-3088	19	9	,	,	PUNCT
ajbmeb-3088	19	10	with	with	ADP
ajbmeb-3088	19	11	an	an	DET
ajbmeb-3088	19	12	initial	initial	ADJ
ajbmeb-3088	19	13	capacity	capacity	NOUN
ajbmeb-3088	19	14	of	of	ADP
ajbmeb-3088	19	15	up	up	ADP
ajbmeb-3088	19	16	to	to	PART
ajbmeb-3088	19	17	4	4	NUM
ajbmeb-3088	19	18	billion	billion	NUM
ajbmeb-3088	19	19	cubic	cubic	ADJ
ajbmeb-3088	19	20	meters	meter	NOUN
ajbmeb-3088	19	21	of	of	ADP
ajbmeb-3088	19	22	raw	raw	ADJ
ajbmeb-3088	19	23	gas	gas	NOUN
ajbmeb-3088	19	24	per	per	ADP
ajbmeb-3088	19	25	year	year	NOUN
ajbmeb-3088	19	26	.	.	PUNCT
ajbmeb-3088	20	1	figure	figure	VERB
ajbmeb-3088	20	2	1	1	NUM
ajbmeb-3088	20	3	main	main	ADJ
ajbmeb-3088	20	4	directions	direction	NOUN
ajbmeb-3088	20	5	of	of	ADP
ajbmeb-3088	20	6	production	production	NOUN
ajbmeb-3088	20	7	in	in	ADP
ajbmeb-3088	20	8	sgcc	sgcc	NOUN
ajbmeb-3088	20	9	through	through	ADP
ajbmeb-3088	20	10	a	a	DET
ajbmeb-3088	20	11	multi	multi	ADJ
ajbmeb-3088	20	12	-	-	ADJ
ajbmeb-3088	20	13	stage	stage	ADJ
ajbmeb-3088	20	14	technological	technological	ADJ
ajbmeb-3088	20	15	process	process	NOUN
ajbmeb-3088	20	16	,	,	PUNCT
ajbmeb-3088	20	17	including	include	VERB
ajbmeb-3088	20	18	ethane	ethane	NOUN
ajbmeb-3088	20	19	extraction	extraction	NOUN
ajbmeb-3088	20	20	,	,	PUNCT
ajbmeb-3088	20	21	pyrolysis	pyrolysis	NOUN
ajbmeb-3088	20	22	,	,	PUNCT
ajbmeb-3088	20	23	and	and	CCONJ
ajbmeb-3088	20	24	subsequent	subsequent	ADJ
ajbmeb-3088	20	25	polymerization	polymerization	NOUN
ajbmeb-3088	20	26	,	,	PUNCT
ajbmeb-3088	20	27	sgcc	sgcc	NOUN
ajbmeb-3088	20	28	produces	produce	VERB
ajbmeb-3088	20	29	a	a	DET
ajbmeb-3088	20	30	wide	wide	ADJ
ajbmeb-3088	20	31	range	range	NOUN
ajbmeb-3088	20	32	of	of	ADP
ajbmeb-3088	20	33	products	product	NOUN
ajbmeb-3088	20	34	.	.	PUNCT
ajbmeb-3088	21	1	the	the	DET
ajbmeb-3088	21	2	main	main	ADJ
ajbmeb-3088	21	3	type	type	NOUN
ajbmeb-3088	21	4	of	of	ADP
ajbmeb-3088	21	5	finished	finished	ADJ
ajbmeb-3088	21	6	product	product	NOUN
ajbmeb-3088	21	7	is	be	AUX
ajbmeb-3088	21	8	polyethylene	polyethylene	NOUN
ajbmeb-3088	21	9	of	of	ADP
ajbmeb-3088	21	10	various	various	ADJ
ajbmeb-3088	21	11	grades	grade	NOUN
ajbmeb-3088	21	12	(	(	PUNCT
ajbmeb-3088	21	13	high	high	ADJ
ajbmeb-3088	21	14	-	-	PUNCT
ajbmeb-3088	21	15	density	density	NOUN
ajbmeb-3088	21	16	polyethylene	polyethylene	NOUN
ajbmeb-3088	21	17	and	and	CCONJ
ajbmeb-3088	21	18	linear	linear	ADJ
ajbmeb-3088	21	19	low	low	ADJ
ajbmeb-3088	21	20	-	-	PUNCT
ajbmeb-3088	21	21	density	density	NOUN
ajbmeb-3088	21	22	polyethylene	polyethylene	NOUN
ajbmeb-3088	21	23	)	)	PUNCT
ajbmeb-3088	21	24	,	,	PUNCT
ajbmeb-3088	21	25	with	with	ADP
ajbmeb-3088	21	26	an	an	DET
ajbmeb-3088	21	27	initial	initial	ADJ
ajbmeb-3088	21	28	design	design	NOUN
ajbmeb-3088	21	29	capacity	capacity	NOUN
ajbmeb-3088	21	30	of	of	ADP
ajbmeb-3088	21	31	about	about	ADV
ajbmeb-3088	21	32	125	125	NUM
ajbmeb-3088	21	33	thousand	thousand	NUM
ajbmeb-3088	21	34	tons	ton	NOUN
ajbmeb-3088	21	35	per	per	ADP
ajbmeb-3088	21	36	year	year	NOUN
ajbmeb-3088	21	37	.	.	PUNCT
ajbmeb-3088	22	1	in	in	ADP
ajbmeb-3088	22	2	addition	addition	NOUN
ajbmeb-3088	22	3	,	,	PUNCT
ajbmeb-3088	22	4	the	the	DET
ajbmeb-3088	22	5	complex	complex	ADJ
ajbmeb-3088	22	6	manufactures	manufacture	VERB
ajbmeb-3088	22	7	liquefied	liquefy	VERB
ajbmeb-3088	22	8	gas	gas	NOUN
ajbmeb-3088	22	9	,	,	PUNCT
ajbmeb-3088	22	10	gas	gas	NOUN
ajbmeb-3088	22	11	condensate	condensate	NOUN
ajbmeb-3088	22	12	,	,	PUNCT
ajbmeb-3088	22	13	commercial	commercial	ADJ
ajbmeb-3088	22	14	methane	methane	NOUN
ajbmeb-3088	22	15	,	,	PUNCT
ajbmeb-3088	22	16	and	and	CCONJ
ajbmeb-3088	22	17	granulated	granulate	VERB
ajbmeb-3088	22	18	sulfur	sulfur	NOUN
ajbmeb-3088	22	19	.	.	PUNCT
ajbmeb-3088	23	1	these	these	DET
ajbmeb-3088	23	2	outputs	output	NOUN
ajbmeb-3088	23	3	contribute	contribute	VERB
ajbmeb-3088	23	4	to	to	ADP
ajbmeb-3088	23	5	the	the	DET
ajbmeb-3088	23	6	country	country	NOUN
ajbmeb-3088	23	7	’s	’s	PART
ajbmeb-3088	23	8	industrial	industrial	ADJ
ajbmeb-3088	23	9	development	development	NOUN
ajbmeb-3088	23	10	,	,	PUNCT
ajbmeb-3088	23	11	energy	energy	NOUN
ajbmeb-3088	23	12	security	security	NOUN
ajbmeb-3088	23	13	,	,	PUNCT
ajbmeb-3088	23	14	and	and	CCONJ
ajbmeb-3088	23	15	export	export	NOUN
ajbmeb-3088	23	16	potential	potential	NOUN
ajbmeb-3088	23	17	.	.	PUNCT
ajbmeb-3088	24	1	given	give	VERB
ajbmeb-3088	24	2	the	the	DET
ajbmeb-3088	24	3	scale	scale	NOUN
ajbmeb-3088	24	4	and	and	CCONJ
ajbmeb-3088	24	5	economic	economic	ADJ
ajbmeb-3088	24	6	importance	importance	NOUN
ajbmeb-3088	24	7	of	of	ADP
ajbmeb-3088	24	8	sgcc	sgcc	NOUN
ajbmeb-3088	24	9	,	,	PUNCT
ajbmeb-3088	24	10	the	the	DET
ajbmeb-3088	24	11	accurate	accurate	ADJ
ajbmeb-3088	24	12	accounting	accounting	NOUN
ajbmeb-3088	24	13	and	and	CCONJ
ajbmeb-3088	24	14	auditing	auditing	NOUN
ajbmeb-3088	24	15	of	of	ADP
ajbmeb-3088	24	16	production	production	NOUN
ajbmeb-3088	24	17	costs	cost	NOUN
ajbmeb-3088	24	18	are	be	AUX
ajbmeb-3088	24	19	essential	essential	ADJ
ajbmeb-3088	24	20	.	.	PUNCT
ajbmeb-3088	25	1	this	this	DET
ajbmeb-3088	25	2	study	study	NOUN
ajbmeb-3088	25	3	focuses	focus	VERB
ajbmeb-3088	25	4	on	on	ADP
ajbmeb-3088	25	5	the	the	DET
ajbmeb-3088	25	6	application	application	NOUN
ajbmeb-3088	25	7	of	of	ADP
ajbmeb-3088	25	8	international	international	ADJ
ajbmeb-3088	25	9	standard	standard	NOUN
ajbmeb-3088	25	10	on	on	ADP
ajbmeb-3088	25	11	auditing	auditing	NOUN
ajbmeb-3088	25	12	(	(	PUNCT
ajbmeb-3088	25	13	isa	isa	PROPN
ajbmeb-3088	25	14	)	)	PUNCT
ajbmeb-3088	25	15	320	320	NUM
ajbmeb-3088	25	16	“	"	PUNCT
ajbmeb-3088	25	17	materiality	materiality	NOUN
ajbmeb-3088	25	18	in	in	ADP
ajbmeb-3088	25	19	planning	planning	NOUN
ajbmeb-3088	25	20	and	and	CCONJ
ajbmeb-3088	25	21	performing	perform	VERB
ajbmeb-3088	25	22	an	an	DET
ajbmeb-3088	25	23	audit	audit	NOUN
ajbmeb-3088	25	24	”	"	PUNCT
ajbmeb-3088	25	25	in	in	ADP
ajbmeb-3088	25	26	the	the	DET
ajbmeb-3088	25	27	context	context	NOUN
ajbmeb-3088	25	28	of	of	ADP
ajbmeb-3088	25	29	auditing	audit	VERB
ajbmeb-3088	25	30	production	production	NOUN
ajbmeb-3088	25	31	costs	cost	NOUN
ajbmeb-3088	25	32	at	at	ADP
ajbmeb-3088	25	33	sgcc	sgcc	NOUN
ajbmeb-3088	25	34	.	.	PUNCT
ajbmeb-3088	26	1	american	american	ADJ
ajbmeb-3088	26	2	journal	journal	PROPN
ajbmeb-3088	26	3	of	of	ADP
ajbmeb-3088	26	4	business	business	NOUN
ajbmeb-3088	26	5	management	management	NOUN
ajbmeb-3088	26	6	,	,	PUNCT
ajbmeb-3088	26	7	economics	economic	NOUN
ajbmeb-3088	26	8	and	and	CCONJ
ajbmeb-3088	26	9	banking	banking	NOUN
ajbmeb-3088	26	10	volume	volume	NOUN
ajbmeb-3088	26	11	40	40	NUM
ajbmeb-3088	27	1	september2025	september2025	PROPN
ajbmeb-3088	27	2	p	p	NOUN
ajbmeb-3088	27	3	a	a	DET
ajbmeb-3088	27	4	g	g	NOUN
ajbmeb-3088	27	5	e	e	NOUN
ajbmeb-3088	28	1	|	|	ADV
ajbmeb-3088	28	2	58	58	NUM
ajbmeb-3088	28	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3088	28	4	conceptual	conceptual	ADJ
ajbmeb-3088	28	5	framework	framework	NOUN
ajbmeb-3088	28	6	of	of	ADP
ajbmeb-3088	28	7	audit	audit	NOUN
ajbmeb-3088	28	8	materiality	materiality	NOUN
ajbmeb-3088	28	9	according	accord	VERB
ajbmeb-3088	28	10	to	to	ADP
ajbmeb-3088	28	11	isa	isa	NOUN
ajbmeb-3088	28	12	320	320	NUM
ajbmeb-3088	28	13	materiality	materiality	NOUN
ajbmeb-3088	28	14	is	be	AUX
ajbmeb-3088	28	15	defined	define	VERB
ajbmeb-3088	28	16	from	from	ADP
ajbmeb-3088	28	17	the	the	DET
ajbmeb-3088	28	18	perspective	perspective	NOUN
ajbmeb-3088	28	19	of	of	ADP
ajbmeb-3088	28	20	the	the	DET
ajbmeb-3088	28	21	users	user	NOUN
ajbmeb-3088	28	22	of	of	ADP
ajbmeb-3088	28	23	financial	financial	ADJ
ajbmeb-3088	28	24	statements	statement	NOUN
ajbmeb-3088	28	25	.	.	PUNCT
ajbmeb-3088	29	1	information	information	NOUN
ajbmeb-3088	29	2	is	be	AUX
ajbmeb-3088	29	3	considered	consider	VERB
ajbmeb-3088	29	4	material	material	ADJ
ajbmeb-3088	29	5	if	if	SCONJ
ajbmeb-3088	29	6	its	its	PRON
ajbmeb-3088	29	7	omission	omission	NOUN
ajbmeb-3088	29	8	or	or	CCONJ
ajbmeb-3088	29	9	misstatement	misstatement	NOUN
ajbmeb-3088	29	10	could	could	AUX
ajbmeb-3088	29	11	reasonably	reasonably	ADV
ajbmeb-3088	29	12	be	be	AUX
ajbmeb-3088	29	13	expected	expect	VERB
ajbmeb-3088	29	14	to	to	PART
ajbmeb-3088	29	15	influence	influence	VERB
ajbmeb-3088	29	16	the	the	DET
ajbmeb-3088	29	17	economic	economic	ADJ
ajbmeb-3088	29	18	decisions	decision	NOUN
ajbmeb-3088	29	19	of	of	ADP
ajbmeb-3088	29	20	users	user	NOUN
ajbmeb-3088	29	21	taken	take	VERB
ajbmeb-3088	29	22	on	on	ADP
ajbmeb-3088	29	23	the	the	DET
ajbmeb-3088	29	24	basis	basis	NOUN
ajbmeb-3088	29	25	of	of	ADP
ajbmeb-3088	29	26	the	the	DET
ajbmeb-3088	29	27	financial	financial	ADJ
ajbmeb-3088	29	28	statements	statement	NOUN
ajbmeb-3088	29	29	.	.	PUNCT
ajbmeb-3088	30	1	this	this	DET
ajbmeb-3088	30	2	concept	concept	NOUN
ajbmeb-3088	30	3	acknowledges	acknowledge	VERB
ajbmeb-3088	30	4	that	that	SCONJ
ajbmeb-3088	30	5	financial	financial	ADJ
ajbmeb-3088	30	6	statements	statement	NOUN
ajbmeb-3088	30	7	can	can	AUX
ajbmeb-3088	30	8	not	not	PART
ajbmeb-3088	30	9	be	be	AUX
ajbmeb-3088	30	10	expected	expect	VERB
ajbmeb-3088	30	11	to	to	PART
ajbmeb-3088	30	12	be	be	AUX
ajbmeb-3088	30	13	accurate	accurate	ADJ
ajbmeb-3088	30	14	to	to	ADP
ajbmeb-3088	30	15	the	the	DET
ajbmeb-3088	30	16	last	last	ADJ
ajbmeb-3088	30	17	cent	cent	NOUN
ajbmeb-3088	30	18	;	;	PUNCT
ajbmeb-3088	30	19	some	some	DET
ajbmeb-3088	30	20	level	level	NOUN
ajbmeb-3088	30	21	of	of	ADP
ajbmeb-3088	30	22	imprecision	imprecision	NOUN
ajbmeb-3088	30	23	is	be	AUX
ajbmeb-3088	30	24	acceptable	acceptable	ADJ
ajbmeb-3088	30	25	,	,	PUNCT
ajbmeb-3088	30	26	provided	provide	VERB
ajbmeb-3088	30	27	it	it	PRON
ajbmeb-3088	30	28	does	do	AUX
ajbmeb-3088	30	29	not	not	PART
ajbmeb-3088	30	30	mislead	mislead	VERB
ajbmeb-3088	30	31	stakeholders	stakeholder	NOUN
ajbmeb-3088	30	32	.	.	PUNCT
ajbmeb-3088	31	1	isa	isa	NOUN
ajbmeb-3088	31	2	320	320	NUM
ajbmeb-3088	31	3	operates	operate	NOUN
ajbmeb-3088	31	4	with	with	ADP
ajbmeb-3088	31	5	several	several	ADJ
ajbmeb-3088	31	6	levels	level	NOUN
ajbmeb-3088	31	7	of	of	ADP
ajbmeb-3088	31	8	materiality	materiality	NOUN
ajbmeb-3088	31	9	to	to	PART
ajbmeb-3088	31	10	guide	guide	VERB
ajbmeb-3088	31	11	the	the	DET
ajbmeb-3088	31	12	audit	audit	NOUN
ajbmeb-3088	31	13	:	:	PUNCT
ajbmeb-3088	31	14	─	─	X
ajbmeb-3088	31	15	overall	overall	ADJ
ajbmeb-3088	31	16	materiality	materiality	NOUN
ajbmeb-3088	31	17	which	which	PRON
ajbmeb-3088	31	18	is	be	AUX
ajbmeb-3088	31	19	the	the	DET
ajbmeb-3088	31	20	maximum	maximum	ADJ
ajbmeb-3088	31	21	amount	amount	NOUN
ajbmeb-3088	31	22	of	of	ADP
ajbmeb-3088	31	23	misstatement	misstatement	NOUN
ajbmeb-3088	31	24	that	that	SCONJ
ajbmeb-3088	31	25	the	the	DET
ajbmeb-3088	31	26	auditor	auditor	NOUN
ajbmeb-3088	31	27	believes	believe	VERB
ajbmeb-3088	31	28	can	can	AUX
ajbmeb-3088	31	29	exist	exist	VERB
ajbmeb-3088	31	30	without	without	ADP
ajbmeb-3088	31	31	affecting	affect	VERB
ajbmeb-3088	31	32	the	the	DET
ajbmeb-3088	31	33	decisions	decision	NOUN
ajbmeb-3088	31	34	of	of	ADP
ajbmeb-3088	31	35	users	user	NOUN
ajbmeb-3088	31	36	.	.	PUNCT
ajbmeb-3088	32	1	─	─	ADJ
ajbmeb-3088	32	2	performance	performance	NOUN
ajbmeb-3088	32	3	materiality	materiality	NOUN
ajbmeb-3088	32	4	set	set	VERB
ajbmeb-3088	32	5	at	at	ADP
ajbmeb-3088	32	6	a	a	DET
ajbmeb-3088	32	7	lower	low	ADJ
ajbmeb-3088	32	8	level	level	NOUN
ajbmeb-3088	32	9	to	to	PART
ajbmeb-3088	32	10	reduce	reduce	VERB
ajbmeb-3088	32	11	the	the	DET
ajbmeb-3088	32	12	probability	probability	NOUN
ajbmeb-3088	32	13	that	that	SCONJ
ajbmeb-3088	32	14	the	the	DET
ajbmeb-3088	32	15	aggregate	aggregate	NOUN
ajbmeb-3088	32	16	of	of	ADP
ajbmeb-3088	32	17	uncorrected	uncorrected	ADJ
ajbmeb-3088	32	18	and	and	CCONJ
ajbmeb-3088	32	19	undetected	undetected	ADJ
ajbmeb-3088	32	20	misstatements	misstatement	NOUN
ajbmeb-3088	32	21	exceeds	exceed	VERB
ajbmeb-3088	32	22	overall	overall	ADJ
ajbmeb-3088	32	23	materiality	materiality	NOUN
ajbmeb-3088	32	24	.	.	PUNCT
ajbmeb-3088	33	1	─	─	ADJ
ajbmeb-3088	33	2	specific	specific	ADJ
ajbmeb-3088	33	3	materiality	materiality	NOUN
ajbmeb-3088	33	4	established	establish	VERB
ajbmeb-3088	33	5	for	for	ADP
ajbmeb-3088	33	6	particular	particular	ADJ
ajbmeb-3088	33	7	balances	balance	NOUN
ajbmeb-3088	33	8	or	or	CCONJ
ajbmeb-3088	33	9	disclosures	disclosure	NOUN
ajbmeb-3088	33	10	where	where	SCONJ
ajbmeb-3088	33	11	lower	low	ADJ
ajbmeb-3088	33	12	thresholds	threshold	NOUN
ajbmeb-3088	33	13	are	be	AUX
ajbmeb-3088	33	14	needed	need	VERB
ajbmeb-3088	33	15	.	.	PUNCT
ajbmeb-3088	34	1	materiality	materiality	NOUN
ajbmeb-3088	34	2	calculation	calculation	NOUN
ajbmeb-3088	34	3	begins	begin	VERB
ajbmeb-3088	34	4	with	with	ADP
ajbmeb-3088	34	5	quantitative	quantitative	ADJ
ajbmeb-3088	34	6	benchmarks	benchmark	NOUN
ajbmeb-3088	34	7	but	but	CCONJ
ajbmeb-3088	34	8	is	be	AUX
ajbmeb-3088	34	9	finalized	finalize	VERB
ajbmeb-3088	34	10	through	through	ADP
ajbmeb-3088	34	11	professional	professional	ADJ
ajbmeb-3088	34	12	judgment	judgment	NOUN
ajbmeb-3088	34	13	.	.	PUNCT
ajbmeb-3088	35	1	misstatements	misstatement	NOUN
ajbmeb-3088	35	2	that	that	PRON
ajbmeb-3088	35	3	are	be	AUX
ajbmeb-3088	35	4	small	small	ADJ
ajbmeb-3088	35	5	in	in	ADP
ajbmeb-3088	35	6	absolute	absolute	ADJ
ajbmeb-3088	35	7	value	value	NOUN
ajbmeb-3088	35	8	may	may	AUX
ajbmeb-3088	35	9	still	still	ADV
ajbmeb-3088	35	10	be	be	AUX
ajbmeb-3088	35	11	qualitatively	qualitatively	ADV
ajbmeb-3088	35	12	material	material	ADJ
ajbmeb-3088	35	13	(	(	PUNCT
ajbmeb-3088	35	14	e.g.	e.g.	ADV
ajbmeb-3088	35	15	,	,	PUNCT
ajbmeb-3088	35	16	those	those	PRON
ajbmeb-3088	35	17	that	that	PRON
ajbmeb-3088	35	18	affect	affect	VERB
ajbmeb-3088	35	19	debt	debt	NOUN
ajbmeb-3088	35	20	covenant	covenant	NOUN
ajbmeb-3088	35	21	compliance	compliance	NOUN
ajbmeb-3088	35	22	,	,	PUNCT
ajbmeb-3088	35	23	turn	turn	VERB
ajbmeb-3088	35	24	profit	profit	NOUN
ajbmeb-3088	35	25	into	into	ADP
ajbmeb-3088	35	26	loss	loss	NOUN
ajbmeb-3088	35	27	,	,	PUNCT
ajbmeb-3088	35	28	or	or	CCONJ
ajbmeb-3088	35	29	involve	involve	VERB
ajbmeb-3088	35	30	fraud	fraud	NOUN
ajbmeb-3088	35	31	)	)	PUNCT
ajbmeb-3088	35	32	.	.	PUNCT
ajbmeb-3088	36	1	methods	method	NOUN
ajbmeb-3088	36	2	the	the	DET
ajbmeb-3088	36	3	methodological	methodological	ADJ
ajbmeb-3088	36	4	framework	framework	NOUN
ajbmeb-3088	36	5	of	of	ADP
ajbmeb-3088	36	6	this	this	DET
ajbmeb-3088	36	7	study	study	NOUN
ajbmeb-3088	36	8	is	be	AUX
ajbmeb-3088	36	9	based	base	VERB
ajbmeb-3088	36	10	on	on	ADP
ajbmeb-3088	36	11	the	the	DET
ajbmeb-3088	36	12	requirements	requirement	NOUN
ajbmeb-3088	36	13	of	of	ADP
ajbmeb-3088	36	14	isa	isa	NOUN
ajbmeb-3088	36	15	320	320	NUM
ajbmeb-3088	36	16	,	,	PUNCT
ajbmeb-3088	36	17	which	which	PRON
ajbmeb-3088	36	18	is	be	AUX
ajbmeb-3088	36	19	closely	closely	ADV
ajbmeb-3088	36	20	linked	link	VERB
ajbmeb-3088	36	21	to	to	PART
ajbmeb-3088	36	22	isa	isa	VERB
ajbmeb-3088	36	23	315	315	NUM
ajbmeb-3088	36	24	“	"	PUNCT
ajbmeb-3088	36	25	identifying	identify	VERB
ajbmeb-3088	36	26	and	and	CCONJ
ajbmeb-3088	36	27	assessing	assess	VERB
ajbmeb-3088	36	28	the	the	DET
ajbmeb-3088	36	29	risks	risk	NOUN
ajbmeb-3088	36	30	of	of	ADP
ajbmeb-3088	36	31	material	material	NOUN
ajbmeb-3088	36	32	misstatement	misstatement	NOUN
ajbmeb-3088	36	33	through	through	ADP
ajbmeb-3088	36	34	understanding	understand	VERB
ajbmeb-3088	36	35	the	the	DET
ajbmeb-3088	36	36	entity	entity	NOUN
ajbmeb-3088	36	37	and	and	CCONJ
ajbmeb-3088	36	38	its	its	PRON
ajbmeb-3088	36	39	environment	environment	NOUN
ajbmeb-3088	36	40	.	.	PUNCT
ajbmeb-3088	36	41	”	"	PUNCT
ajbmeb-3088	37	1	the	the	DET
ajbmeb-3088	37	2	application	application	NOUN
ajbmeb-3088	37	3	of	of	ADP
ajbmeb-3088	37	4	isa	isa	PROPN
ajbmeb-3088	37	5	320	320	NUM
ajbmeb-3088	37	6	begins	begin	VERB
ajbmeb-3088	37	7	with	with	ADP
ajbmeb-3088	37	8	setting	set	VERB
ajbmeb-3088	37	9	the	the	DET
ajbmeb-3088	37	10	level	level	NOUN
ajbmeb-3088	37	11	of	of	ADP
ajbmeb-3088	37	12	materiality	materiality	NOUN
ajbmeb-3088	37	13	,	,	PUNCT
ajbmeb-3088	37	14	which	which	PRON
ajbmeb-3088	37	15	determines	determine	VERB
ajbmeb-3088	37	16	the	the	DET
ajbmeb-3088	37	17	scope	scope	NOUN
ajbmeb-3088	37	18	and	and	CCONJ
ajbmeb-3088	37	19	focus	focus	NOUN
ajbmeb-3088	37	20	of	of	ADP
ajbmeb-3088	37	21	audit	audit	NOUN
ajbmeb-3088	37	22	procedures	procedure	NOUN
ajbmeb-3088	37	23	.	.	PUNCT
ajbmeb-3088	38	1	the	the	DET
ajbmeb-3088	38	2	materiality	materiality	NOUN
ajbmeb-3088	38	3	level	level	NOUN
ajbmeb-3088	38	4	is	be	AUX
ajbmeb-3088	38	5	calculated	calculate	VERB
ajbmeb-3088	38	6	using	use	VERB
ajbmeb-3088	38	7	the	the	DET
ajbmeb-3088	38	8	formula	formula	NOUN
ajbmeb-3088	38	9	:	:	PUNCT
ajbmeb-3088	38	10	materiality	materiality	NOUN
ajbmeb-3088	38	11	level	level	NOUN
ajbmeb-3088	38	12	=	=	NOUN
ajbmeb-3088	38	13	base	base	NOUN
ajbmeb-3088	38	14	indicator×percentagemateriality	indicator×percentagemateriality	NOUN
ajbmeb-3088	38	15	in	in	ADP
ajbmeb-3088	38	16	accordance	accordance	NOUN
ajbmeb-3088	38	17	with	with	ADP
ajbmeb-3088	38	18	international	international	ADJ
ajbmeb-3088	38	19	practice	practice	NOUN
ajbmeb-3088	38	20	,	,	PUNCT
ajbmeb-3088	38	21	the	the	DET
ajbmeb-3088	38	22	auditor	auditor	NOUN
ajbmeb-3088	38	23	selects	select	VERB
ajbmeb-3088	38	24	one	one	NUM
ajbmeb-3088	38	25	or	or	CCONJ
ajbmeb-3088	38	26	more	more	ADJ
ajbmeb-3088	38	27	base	base	NOUN
ajbmeb-3088	38	28	indicators	indicator	NOUN
ajbmeb-3088	38	29	,	,	PUNCT
ajbmeb-3088	38	30	applies	apply	VERB
ajbmeb-3088	38	31	threshold	threshold	NOUN
ajbmeb-3088	38	32	percentages	percentage	NOUN
ajbmeb-3088	38	33	(	(	PUNCT
ajbmeb-3088	38	34	commonly	commonly	ADV
ajbmeb-3088	38	35	1%–2	1%–2	NUM
ajbmeb-3088	38	36	%	%	NOUN
ajbmeb-3088	38	37	)	)	PUNCT
ajbmeb-3088	38	38	,	,	PUNCT
ajbmeb-3088	38	39	and	and	CCONJ
ajbmeb-3088	38	40	adjusts	adjust	VERB
ajbmeb-3088	38	41	them	they	PRON
ajbmeb-3088	38	42	based	base	VERB
ajbmeb-3088	38	43	on	on	ADP
ajbmeb-3088	38	44	professional	professional	ADJ
ajbmeb-3088	38	45	judgment	judgment	NOUN
ajbmeb-3088	38	46	.	.	PUNCT
ajbmeb-3088	39	1	the	the	DET
ajbmeb-3088	39	2	selected	select	VERB
ajbmeb-3088	39	3	base	base	NOUN
ajbmeb-3088	39	4	in	in	ADP
ajbmeb-3088	39	5	this	this	DET
ajbmeb-3088	39	6	study	study	NOUN
ajbmeb-3088	39	7	is	be	AUX
ajbmeb-3088	39	8	the	the	DET
ajbmeb-3088	39	9	total	total	ADJ
ajbmeb-3088	39	10	production	production	NOUN
ajbmeb-3088	39	11	cost	cost	NOUN
ajbmeb-3088	39	12	of	of	ADP
ajbmeb-3088	39	13	polyethylene	polyethylene	NOUN
ajbmeb-3088	39	14	at	at	ADP
ajbmeb-3088	39	15	sgcc	sgcc	NOUN
ajbmeb-3088	39	16	.	.	PUNCT
ajbmeb-3088	40	1	figure	figure	NOUN
ajbmeb-3088	40	2	2	2	NUM
ajbmeb-3088	40	3	the	the	DET
ajbmeb-3088	40	4	cost	cost	NOUN
ajbmeb-3088	40	5	structure	structure	NOUN
ajbmeb-3088	40	6	of	of	ADP
ajbmeb-3088	40	7	polyethylene	polyethylene	NOUN
ajbmeb-3088	40	8	at	at	ADP
ajbmeb-3088	40	9	sgcc	sgcc	NOUN
ajbmeb-3088	40	10	for	for	ADP
ajbmeb-3088	40	11	2024	2024	NUM
ajbmeb-3088	40	12	american	american	ADJ
ajbmeb-3088	40	13	journal	journal	PROPN
ajbmeb-3088	40	14	of	of	ADP
ajbmeb-3088	40	15	business	business	NOUN
ajbmeb-3088	40	16	management	management	NOUN
ajbmeb-3088	40	17	,	,	PUNCT
ajbmeb-3088	40	18	economics	economic	NOUN
ajbmeb-3088	40	19	and	and	CCONJ
ajbmeb-3088	40	20	banking	banking	NOUN
ajbmeb-3088	40	21	volume	volume	NOUN
ajbmeb-3088	40	22	40	40	NUM
ajbmeb-3088	40	23	september2025	september2025	PROPN
ajbmeb-3088	40	24	p	p	NOUN
ajbmeb-3088	40	25	a	a	DET
ajbmeb-3088	40	26	g	g	NOUN
ajbmeb-3088	40	27	e	e	NOUN
ajbmeb-3088	40	28	|	|	ADV
ajbmeb-3088	40	29	59	59	NUM
ajbmeb-3088	40	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3088	40	31	data	datum	NOUN
ajbmeb-3088	40	32	for	for	ADP
ajbmeb-3088	40	33	the	the	DET
ajbmeb-3088	40	34	analysis	analysis	NOUN
ajbmeb-3088	40	35	were	be	AUX
ajbmeb-3088	40	36	derived	derive	VERB
ajbmeb-3088	40	37	from	from	ADP
ajbmeb-3088	40	38	cost	cost	NOUN
ajbmeb-3088	40	39	accounting	accounting	NOUN
ajbmeb-3088	40	40	records	record	NOUN
ajbmeb-3088	40	41	for	for	ADP
ajbmeb-3088	40	42	2024	2024	NUM
ajbmeb-3088	40	43	,	,	PUNCT
ajbmeb-3088	40	44	with	with	ADP
ajbmeb-3088	40	45	a	a	DET
ajbmeb-3088	40	46	breakdown	breakdown	NOUN
ajbmeb-3088	40	47	of	of	ADP
ajbmeb-3088	40	48	major	major	ADJ
ajbmeb-3088	40	49	expense	expense	NOUN
ajbmeb-3088	40	50	categories	category	NOUN
ajbmeb-3088	40	51	:	:	PUNCT
ajbmeb-3088	40	52	raw	raw	ADJ
ajbmeb-3088	40	53	materials	material	NOUN
ajbmeb-3088	40	54	and	and	CCONJ
ajbmeb-3088	40	55	supplies	supply	NOUN
ajbmeb-3088	40	56	,	,	PUNCT
ajbmeb-3088	40	57	electricity	electricity	NOUN
ajbmeb-3088	40	58	,	,	PUNCT
ajbmeb-3088	40	59	direct	direct	ADJ
ajbmeb-3088	40	60	labor	labor	NOUN
ajbmeb-3088	40	61	with	with	ADP
ajbmeb-3088	40	62	unified	unified	ADJ
ajbmeb-3088	40	63	social	social	ADJ
ajbmeb-3088	40	64	contributions	contribution	NOUN
ajbmeb-3088	40	65	(	(	PUNCT
ajbmeb-3088	40	66	usc	usc	NOUN
ajbmeb-3088	40	67	)	)	PUNCT
ajbmeb-3088	40	68	,	,	PUNCT
ajbmeb-3088	40	69	and	and	CCONJ
ajbmeb-3088	40	70	overhead	overhead	ADJ
ajbmeb-3088	40	71	costs	cost	NOUN
ajbmeb-3088	40	72	.	.	PUNCT
ajbmeb-3088	41	1	results	result	VERB
ajbmeb-3088	41	2	the	the	DET
ajbmeb-3088	41	3	requirements	requirement	NOUN
ajbmeb-3088	41	4	of	of	ADP
ajbmeb-3088	41	5	isa	isa	PROPN
ajbmeb-3088	41	6	320	320	NUM
ajbmeb-3088	41	7	are	be	AUX
ajbmeb-3088	41	8	directly	directly	ADV
ajbmeb-3088	41	9	related	relate	VERB
ajbmeb-3088	41	10	to	to	ADP
ajbmeb-3088	41	11	the	the	DET
ajbmeb-3088	41	12	preceding	precede	VERB
ajbmeb-3088	41	13	standard	standard	NOUN
ajbmeb-3088	41	14	and	and	CCONJ
ajbmeb-3088	41	15	play	play	VERB
ajbmeb-3088	41	16	a	a	DET
ajbmeb-3088	41	17	key	key	ADJ
ajbmeb-3088	41	18	role	role	NOUN
ajbmeb-3088	41	19	in	in	ADP
ajbmeb-3088	41	20	ensuring	ensure	VERB
ajbmeb-3088	41	21	the	the	DET
ajbmeb-3088	41	22	reliability	reliability	NOUN
ajbmeb-3088	41	23	and	and	CCONJ
ajbmeb-3088	41	24	objectivity	objectivity	NOUN
ajbmeb-3088	41	25	of	of	ADP
ajbmeb-3088	41	26	the	the	DET
ajbmeb-3088	41	27	auditor	auditor	NOUN
ajbmeb-3088	41	28	’s	’s	PART
ajbmeb-3088	41	29	opinion	opinion	NOUN
ajbmeb-3088	41	30	.	.	PUNCT
ajbmeb-3088	42	1	in	in	ADP
ajbmeb-3088	42	2	the	the	DET
ajbmeb-3088	42	3	process	process	NOUN
ajbmeb-3088	42	4	of	of	ADP
ajbmeb-3088	42	5	auditing	auditing	NOUN
ajbmeb-3088	42	6	production	production	NOUN
ajbmeb-3088	42	7	costs	cost	NOUN
ajbmeb-3088	42	8	at	at	ADP
ajbmeb-3088	42	9	the	the	DET
ajbmeb-3088	42	10	sgcc	sgcc	NOUN
ajbmeb-3088	42	11	,	,	PUNCT
ajbmeb-3088	42	12	the	the	DET
ajbmeb-3088	42	13	application	application	NOUN
ajbmeb-3088	42	14	of	of	ADP
ajbmeb-3088	42	15	this	this	DET
ajbmeb-3088	42	16	standard	standard	NOUN
ajbmeb-3088	42	17	begins	begin	VERB
ajbmeb-3088	42	18	with	with	ADP
ajbmeb-3088	42	19	the	the	DET
ajbmeb-3088	42	20	determination	determination	NOUN
ajbmeb-3088	42	21	of	of	ADP
ajbmeb-3088	42	22	the	the	DET
ajbmeb-3088	42	23	materiality	materiality	NOUN
ajbmeb-3088	42	24	level	level	NOUN
ajbmeb-3088	42	25	,	,	PUNCT
ajbmeb-3088	42	26	based	base	VERB
ajbmeb-3088	42	27	on	on	ADP
ajbmeb-3088	42	28	the	the	DET
ajbmeb-3088	42	29	characteristics	characteristic	NOUN
ajbmeb-3088	42	30	of	of	ADP
ajbmeb-3088	42	31	the	the	DET
ajbmeb-3088	42	32	audit	audit	NOUN
ajbmeb-3088	42	33	object	object	NOUN
ajbmeb-3088	42	34	and	and	CCONJ
ajbmeb-3088	42	35	the	the	DET
ajbmeb-3088	42	36	specifics	specific	NOUN
ajbmeb-3088	42	37	of	of	ADP
ajbmeb-3088	42	38	the	the	DET
ajbmeb-3088	42	39	industry	industry	NOUN
ajbmeb-3088	42	40	,	,	PUNCT
ajbmeb-3088	42	41	without	without	ADP
ajbmeb-3088	42	42	which	which	PRON
ajbmeb-3088	42	43	it	it	PRON
ajbmeb-3088	42	44	is	be	AUX
ajbmeb-3088	42	45	impossible	impossible	ADJ
ajbmeb-3088	42	46	to	to	PART
ajbmeb-3088	42	47	assess	assess	VERB
ajbmeb-3088	42	48	the	the	DET
ajbmeb-3088	42	49	risks	risk	NOUN
ajbmeb-3088	42	50	of	of	ADP
ajbmeb-3088	42	51	material	material	NOUN
ajbmeb-3088	42	52	misstatement	misstatement	NOUN
ajbmeb-3088	42	53	under	under	ADP
ajbmeb-3088	42	54	isa	isa	PROPN
ajbmeb-3088	42	55	315	315	NUM
ajbmeb-3088	42	56	.	.	PUNCT
ajbmeb-3088	43	1	during	during	ADP
ajbmeb-3088	43	2	audit	audit	NOUN
ajbmeb-3088	43	3	planning	planning	NOUN
ajbmeb-3088	43	4	,	,	PUNCT
ajbmeb-3088	43	5	the	the	DET
ajbmeb-3088	43	6	level	level	NOUN
ajbmeb-3088	43	7	of	of	ADP
ajbmeb-3088	43	8	materiality	materiality	NOUN
ajbmeb-3088	43	9	is	be	AUX
ajbmeb-3088	43	10	adjusted	adjust	VERB
ajbmeb-3088	43	11	taking	take	VERB
ajbmeb-3088	43	12	into	into	ADP
ajbmeb-3088	43	13	account	account	NOUN
ajbmeb-3088	43	14	the	the	DET
ajbmeb-3088	43	15	identified	identify	VERB
ajbmeb-3088	43	16	risks	risk	NOUN
ajbmeb-3088	43	17	of	of	ADP
ajbmeb-3088	43	18	material	material	NOUN
ajbmeb-3088	43	19	misstatement	misstatement	NOUN
ajbmeb-3088	43	20	.	.	PUNCT
ajbmeb-3088	44	1	the	the	DET
ajbmeb-3088	44	2	application	application	NOUN
ajbmeb-3088	44	3	of	of	ADP
ajbmeb-3088	44	4	isa	isa	NOUN
ajbmeb-3088	44	5	320	320	NUM
ajbmeb-3088	44	6	is	be	AUX
ajbmeb-3088	44	7	divided	divide	VERB
ajbmeb-3088	44	8	into	into	ADP
ajbmeb-3088	44	9	five	five	NUM
ajbmeb-3088	44	10	main	main	ADJ
ajbmeb-3088	44	11	stages	stage	NOUN
ajbmeb-3088	44	12	,	,	PUNCT
ajbmeb-3088	44	13	which	which	PRON
ajbmeb-3088	44	14	are	be	AUX
ajbmeb-3088	44	15	illustrated	illustrate	VERB
ajbmeb-3088	44	16	in	in	ADP
ajbmeb-3088	44	17	figure	figure	NOUN
ajbmeb-3088	44	18	below	below	ADV
ajbmeb-3088	44	19	.	.	PUNCT
ajbmeb-3088	45	1	figure	figure	VERB
ajbmeb-3088	45	2	3	3	NUM
ajbmeb-3088	45	3	five	five	NUM
ajbmeb-3088	45	4	steps	step	NOUN
ajbmeb-3088	45	5	of	of	ADP
ajbmeb-3088	45	6	implementing	implement	VERB
ajbmeb-3088	45	7	isa	isa	NOUN
ajbmeb-3088	45	8	320	320	NUM
ajbmeb-3088	45	9	while	while	SCONJ
ajbmeb-3088	45	10	performing	perform	VERB
ajbmeb-3088	45	11	audit	audit	NOUN
ajbmeb-3088	45	12	of	of	ADP
ajbmeb-3088	45	13	cost	cost	NOUN
ajbmeb-3088	45	14	accounting	accounting	NOUN
ajbmeb-3088	45	15	on	on	ADP
ajbmeb-3088	45	16	sgcc	sgcc	NOUN
ajbmeb-3088	45	17	the	the	DET
ajbmeb-3088	45	18	figure	figure	NOUN
ajbmeb-3088	45	19	demonstrates	demonstrate	VERB
ajbmeb-3088	45	20	the	the	DET
ajbmeb-3088	45	21	five	five	NUM
ajbmeb-3088	45	22	consecutive	consecutive	ADJ
ajbmeb-3088	45	23	stages	stage	NOUN
ajbmeb-3088	45	24	of	of	ADP
ajbmeb-3088	45	25	applying	apply	VERB
ajbmeb-3088	45	26	isa	isa	NOUN
ajbmeb-3088	45	27	320	320	NUM
ajbmeb-3088	45	28	in	in	ADP
ajbmeb-3088	45	29	the	the	DET
ajbmeb-3088	45	30	audit	audit	NOUN
ajbmeb-3088	45	31	of	of	ADP
ajbmeb-3088	45	32	production	production	NOUN
ajbmeb-3088	45	33	costs	cost	NOUN
ajbmeb-3088	45	34	.	.	PUNCT
ajbmeb-3088	46	1	the	the	DET
ajbmeb-3088	46	2	process	process	NOUN
ajbmeb-3088	46	3	begins	begin	VERB
ajbmeb-3088	46	4	with	with	ADP
ajbmeb-3088	46	5	the	the	DET
ajbmeb-3088	46	6	determination	determination	NOUN
ajbmeb-3088	46	7	of	of	ADP
ajbmeb-3088	46	8	financial	financial	ADJ
ajbmeb-3088	46	9	benchmarks	benchmark	NOUN
ajbmeb-3088	46	10	,	,	PUNCT
ajbmeb-3088	46	11	which	which	PRON
ajbmeb-3088	46	12	serve	serve	VERB
ajbmeb-3088	46	13	as	as	ADP
ajbmeb-3088	46	14	the	the	DET
ajbmeb-3088	46	15	basis	basis	NOUN
ajbmeb-3088	46	16	for	for	ADP
ajbmeb-3088	46	17	assessing	assess	VERB
ajbmeb-3088	46	18	materiality	materiality	NOUN
ajbmeb-3088	46	19	.	.	PUNCT
ajbmeb-3088	47	1	at	at	ADP
ajbmeb-3088	47	2	the	the	DET
ajbmeb-3088	47	3	shurtan	shurtan	PROPN
ajbmeb-3088	47	4	gas	gas	NOUN
ajbmeb-3088	47	5	chemical	chemical	NOUN
ajbmeb-3088	47	6	complex	complex	NOUN
ajbmeb-3088	47	7	,	,	PUNCT
ajbmeb-3088	47	8	production	production	NOUN
ajbmeb-3088	47	9	costs	cost	NOUN
ajbmeb-3088	47	10	are	be	AUX
ajbmeb-3088	47	11	used	use	VERB
ajbmeb-3088	47	12	as	as	ADP
ajbmeb-3088	47	13	the	the	DET
ajbmeb-3088	47	14	primary	primary	ADJ
ajbmeb-3088	47	15	benchmark	benchmark	NOUN
ajbmeb-3088	47	16	due	due	ADP
ajbmeb-3088	47	17	to	to	ADP
ajbmeb-3088	47	18	their	their	PRON
ajbmeb-3088	47	19	scale	scale	NOUN
ajbmeb-3088	47	20	and	and	CCONJ
ajbmeb-3088	47	21	volatility	volatility	NOUN
ajbmeb-3088	47	22	.	.	PUNCT
ajbmeb-3088	48	1	the	the	DET
ajbmeb-3088	48	2	next	next	ADJ
ajbmeb-3088	48	3	stage	stage	NOUN
ajbmeb-3088	48	4	involves	involve	VERB
ajbmeb-3088	48	5	establishing	establish	VERB
ajbmeb-3088	48	6	the	the	DET
ajbmeb-3088	48	7	materiality	materiality	NOUN
ajbmeb-3088	48	8	threshold	threshold	NOUN
ajbmeb-3088	48	9	,	,	PUNCT
ajbmeb-3088	48	10	typically	typically	ADV
ajbmeb-3088	48	11	set	set	VERB
ajbmeb-3088	48	12	within	within	ADP
ajbmeb-3088	48	13	1–2	1–2	NUM
ajbmeb-3088	48	14	percent	percent	NOUN
ajbmeb-3088	48	15	of	of	ADP
ajbmeb-3088	48	16	production	production	NOUN
ajbmeb-3088	48	17	costs	cost	NOUN
ajbmeb-3088	48	18	,	,	PUNCT
ajbmeb-3088	48	19	taking	take	VERB
ajbmeb-3088	48	20	into	into	ADP
ajbmeb-3088	48	21	account	account	NOUN
ajbmeb-3088	48	22	the	the	DET
ajbmeb-3088	48	23	industry	industry	NOUN
ajbmeb-3088	48	24	specifics	specific	NOUN
ajbmeb-3088	48	25	and	and	CCONJ
ajbmeb-3088	48	26	the	the	DET
ajbmeb-3088	48	27	level	level	NOUN
ajbmeb-3088	48	28	of	of	ADP
ajbmeb-3088	48	29	audit	audit	NOUN
ajbmeb-3088	48	30	risk	risk	NOUN
ajbmeb-3088	48	31	.	.	PUNCT
ajbmeb-3088	49	1	based	base	VERB
ajbmeb-3088	49	2	on	on	ADP
ajbmeb-3088	49	3	this	this	DET
ajbmeb-3088	49	4	threshold	threshold	NOUN
ajbmeb-3088	49	5	,	,	PUNCT
ajbmeb-3088	49	6	an	an	DET
ajbmeb-3088	49	7	audit	audit	NOUN
ajbmeb-3088	49	8	strategy	strategy	NOUN
ajbmeb-3088	49	9	is	be	AUX
ajbmeb-3088	49	10	developed	develop	VERB
ajbmeb-3088	49	11	that	that	PRON
ajbmeb-3088	49	12	focuses	focus	VERB
ajbmeb-3088	49	13	on	on	ADP
ajbmeb-3088	49	14	sensitive	sensitive	ADJ
ajbmeb-3088	49	15	areas	area	NOUN
ajbmeb-3088	49	16	of	of	ADP
ajbmeb-3088	49	17	cost	cost	NOUN
ajbmeb-3088	49	18	accounting	accounting	NOUN
ajbmeb-3088	49	19	,	,	PUNCT
ajbmeb-3088	49	20	such	such	ADJ
ajbmeb-3088	49	21	as	as	ADP
ajbmeb-3088	49	22	the	the	DET
ajbmeb-3088	49	23	valuation	valuation	NOUN
ajbmeb-3088	49	24	of	of	ADP
ajbmeb-3088	49	25	raw	raw	ADJ
ajbmeb-3088	49	26	materials	material	NOUN
ajbmeb-3088	49	27	and	and	CCONJ
ajbmeb-3088	49	28	the	the	DET
ajbmeb-3088	49	29	allocation	allocation	NOUN
ajbmeb-3088	49	30	of	of	ADP
ajbmeb-3088	49	31	overhead	overhead	ADJ
ajbmeb-3088	49	32	expenses	expense	NOUN
ajbmeb-3088	49	33	,	,	PUNCT
ajbmeb-3088	49	34	thereby	thereby	ADV
ajbmeb-3088	49	35	allowing	allow	VERB
ajbmeb-3088	49	36	auditors	auditor	NOUN
ajbmeb-3088	49	37	to	to	PART
ajbmeb-3088	49	38	concentrate	concentrate	VERB
ajbmeb-3088	49	39	resources	resource	NOUN
ajbmeb-3088	49	40	on	on	ADP
ajbmeb-3088	49	41	the	the	DET
ajbmeb-3088	49	42	most	most	ADJ
ajbmeb-3088	49	43	risk	risk	NOUN
ajbmeb-3088	49	44	-	-	PUNCT
ajbmeb-3088	49	45	prone	prone	ADJ
ajbmeb-3088	49	46	areas	area	NOUN
ajbmeb-3088	49	47	.	.	PUNCT
ajbmeb-3088	50	1	american	american	ADJ
ajbmeb-3088	50	2	journal	journal	PROPN
ajbmeb-3088	50	3	of	of	ADP
ajbmeb-3088	50	4	business	business	NOUN
ajbmeb-3088	50	5	management	management	NOUN
ajbmeb-3088	50	6	,	,	PUNCT
ajbmeb-3088	50	7	economics	economic	NOUN
ajbmeb-3088	50	8	and	and	CCONJ
ajbmeb-3088	50	9	banking	banking	NOUN
ajbmeb-3088	50	10	volume	volume	NOUN
ajbmeb-3088	50	11	40	40	NUM
ajbmeb-3088	51	1	september2025	september2025	PROPN
ajbmeb-3088	51	2	p	p	NOUN
ajbmeb-3088	51	3	a	a	DET
ajbmeb-3088	51	4	g	g	NOUN
ajbmeb-3088	51	5	e	e	NOUN
ajbmeb-3088	52	1	|	|	ADV
ajbmeb-3088	52	2	60	60	NUM
ajbmeb-3088	52	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3088	52	4	the	the	DET
ajbmeb-3088	52	5	fourth	fourth	ADJ
ajbmeb-3088	52	6	stage	stage	NOUN
ajbmeb-3088	52	7	is	be	AUX
ajbmeb-3088	52	8	related	relate	VERB
ajbmeb-3088	52	9	to	to	ADP
ajbmeb-3088	52	10	sampling	sample	VERB
ajbmeb-3088	52	11	and	and	CCONJ
ajbmeb-3088	52	12	testing	testing	NOUN
ajbmeb-3088	52	13	,	,	PUNCT
ajbmeb-3088	52	14	where	where	SCONJ
ajbmeb-3088	52	15	materiality	materiality	NOUN
ajbmeb-3088	52	16	levels	level	NOUN
ajbmeb-3088	52	17	define	define	VERB
ajbmeb-3088	52	18	the	the	DET
ajbmeb-3088	52	19	scope	scope	NOUN
ajbmeb-3088	52	20	and	and	CCONJ
ajbmeb-3088	52	21	design	design	NOUN
ajbmeb-3088	52	22	of	of	ADP
ajbmeb-3088	52	23	procedures	procedure	NOUN
ajbmeb-3088	52	24	used	use	VERB
ajbmeb-3088	52	25	to	to	PART
ajbmeb-3088	52	26	verify	verify	VERB
ajbmeb-3088	52	27	transactions	transaction	NOUN
ajbmeb-3088	52	28	and	and	CCONJ
ajbmeb-3088	52	29	detect	detect	VERB
ajbmeb-3088	52	30	potential	potential	ADJ
ajbmeb-3088	52	31	misstatements	misstatement	NOUN
ajbmeb-3088	52	32	.	.	PUNCT
ajbmeb-3088	53	1	finally	finally	ADV
ajbmeb-3088	53	2	,	,	PUNCT
ajbmeb-3088	53	3	the	the	DET
ajbmeb-3088	53	4	identified	identify	VERB
ajbmeb-3088	53	5	errors	error	NOUN
ajbmeb-3088	53	6	are	be	AUX
ajbmeb-3088	53	7	evaluated	evaluate	VERB
ajbmeb-3088	53	8	in	in	ADP
ajbmeb-3088	53	9	comparison	comparison	NOUN
ajbmeb-3088	53	10	with	with	ADP
ajbmeb-3088	53	11	the	the	DET
ajbmeb-3088	53	12	established	establish	VERB
ajbmeb-3088	53	13	thresholds	threshold	NOUN
ajbmeb-3088	53	14	,	,	PUNCT
ajbmeb-3088	53	15	both	both	PRON
ajbmeb-3088	53	16	individually	individually	ADV
ajbmeb-3088	53	17	and	and	CCONJ
ajbmeb-3088	53	18	in	in	ADP
ajbmeb-3088	53	19	aggregate	aggregate	NOUN
ajbmeb-3088	53	20	,	,	PUNCT
ajbmeb-3088	53	21	which	which	PRON
ajbmeb-3088	53	22	enables	enable	VERB
ajbmeb-3088	53	23	the	the	DET
ajbmeb-3088	53	24	auditor	auditor	NOUN
ajbmeb-3088	53	25	to	to	PART
ajbmeb-3088	53	26	draw	draw	VERB
ajbmeb-3088	53	27	a	a	DET
ajbmeb-3088	53	28	conclusion	conclusion	NOUN
ajbmeb-3088	53	29	on	on	ADP
ajbmeb-3088	53	30	the	the	DET
ajbmeb-3088	53	31	reliability	reliability	NOUN
ajbmeb-3088	53	32	of	of	ADP
ajbmeb-3088	53	33	financial	financial	ADJ
ajbmeb-3088	53	34	statements	statement	NOUN
ajbmeb-3088	53	35	and	and	CCONJ
ajbmeb-3088	53	36	form	form	VERB
ajbmeb-3088	53	37	an	an	DET
ajbmeb-3088	53	38	objective	objective	ADJ
ajbmeb-3088	53	39	audit	audit	NOUN
ajbmeb-3088	53	40	opinion	opinion	NOUN
ajbmeb-3088	53	41	.	.	PUNCT
ajbmeb-3088	54	1	the	the	DET
ajbmeb-3088	54	2	preliminary	preliminary	ADJ
ajbmeb-3088	54	3	calculation	calculation	NOUN
ajbmeb-3088	54	4	of	of	ADP
ajbmeb-3088	54	5	production	production	NOUN
ajbmeb-3088	54	6	costs	cost	NOUN
ajbmeb-3088	54	7	at	at	ADP
ajbmeb-3088	54	8	sgcc	sgcc	NOUN
ajbmeb-3088	54	9	in	in	ADP
ajbmeb-3088	54	10	2024	2024	NUM
ajbmeb-3088	54	11	showed	show	VERB
ajbmeb-3088	54	12	the	the	DET
ajbmeb-3088	54	13	following	follow	VERB
ajbmeb-3088	54	14	structure	structure	NOUN
ajbmeb-3088	54	15	:	:	PUNCT
ajbmeb-3088	54	16	raw	raw	ADJ
ajbmeb-3088	54	17	materials	material	NOUN
ajbmeb-3088	54	18	and	and	CCONJ
ajbmeb-3088	54	19	supplies	supply	NOUN
ajbmeb-3088	54	20	–	–	PUNCT
ajbmeb-3088	54	21	50.0	50.0	NUM
ajbmeb-3088	54	22	%	%	NOUN
ajbmeb-3088	54	23	,	,	PUNCT
ajbmeb-3088	54	24	overhead	overhead	ADJ
ajbmeb-3088	54	25	costs	cost	NOUN
ajbmeb-3088	54	26	–	–	PUNCT
ajbmeb-3088	54	27	42.4	42.4	NUM
ajbmeb-3088	54	28	%	%	NOUN
ajbmeb-3088	54	29	,	,	PUNCT
ajbmeb-3088	54	30	electricity	electricity	NOUN
ajbmeb-3088	54	31	–	–	PUNCT
ajbmeb-3088	54	32	5.1	5.1	NUM
ajbmeb-3088	54	33	%	%	NOUN
ajbmeb-3088	54	34	,	,	PUNCT
ajbmeb-3088	54	35	and	and	CCONJ
ajbmeb-3088	54	36	direct	direct	ADJ
ajbmeb-3088	54	37	labor	labor	NOUN
ajbmeb-3088	54	38	with	with	ADP
ajbmeb-3088	54	39	usc	usc	ADJ
ajbmeb-3088	54	40	–	–	PUNCT
ajbmeb-3088	54	41	2.5	2.5	NUM
ajbmeb-3088	54	42	%	%	NOUN
ajbmeb-3088	54	43	(	(	PUNCT
ajbmeb-3088	54	44	table	table	NOUN
ajbmeb-3088	54	45	1	1	NUM
ajbmeb-3088	54	46	)	)	PUNCT
ajbmeb-3088	54	47	.	.	PUNCT
ajbmeb-3088	55	1	table	table	NOUN
ajbmeb-3088	55	2	1	1	NUM
ajbmeb-3088	55	3	.	.	PUNCT
ajbmeb-3088	56	1	preliminary	preliminary	ADJ
ajbmeb-3088	56	2	analysis	analysis	NOUN
ajbmeb-3088	56	3	of	of	ADP
ajbmeb-3088	56	4	polyethylene	polyethylene	NOUN
ajbmeb-3088	56	5	production	production	NOUN
ajbmeb-3088	56	6	costs	cost	NOUN
ajbmeb-3088	56	7	at	at	ADP
ajbmeb-3088	56	8	sgcc	sgcc	NOUN
ajbmeb-3088	56	9	for	for	ADP
ajbmeb-3088	56	10	2024	2024	NUM
ajbmeb-3088	56	11	cost	cost	NOUN
ajbmeb-3088	56	12	item	item	NOUN
ajbmeb-3088	56	13	amount	amount	NOUN
ajbmeb-3088	56	14	(	(	PUNCT
ajbmeb-3088	56	15	billion	billion	NUM
ajbmeb-3088	56	16	uzs	uzs	NOUN
ajbmeb-3088	56	17	)	)	PUNCT
ajbmeb-3088	56	18	%	%	NOUN
ajbmeb-3088	56	19	of	of	ADP
ajbmeb-3088	56	20	total	total	ADJ
ajbmeb-3088	56	21	costs	cost	NOUN
ajbmeb-3088	56	22	explanations	explanation	VERB
ajbmeb-3088	56	23	raw	raw	ADJ
ajbmeb-3088	56	24	materials	material	NOUN
ajbmeb-3088	56	25	334	334	NUM
ajbmeb-3088	56	26	50.0	50.0	NUM
ajbmeb-3088	56	27	%	%	NOUN
ajbmeb-3088	56	28	primary	primary	ADJ
ajbmeb-3088	56	29	cost	cost	NOUN
ajbmeb-3088	56	30	driver	driver	NOUN
ajbmeb-3088	56	31	,	,	PUNCT
ajbmeb-3088	56	32	high	high	ADJ
ajbmeb-3088	56	33	risk	risk	NOUN
ajbmeb-3088	56	34	in	in	ADP
ajbmeb-3088	56	35	valuation	valuation	NOUN
ajbmeb-3088	56	36	.	.	PUNCT
ajbmeb-3088	57	1	electricity	electricity	NOUN
ajbmeb-3088	57	2	34	34	NUM
ajbmeb-3088	57	3	5.1	5.1	NUM
ajbmeb-3088	57	4	%	%	NOUN
ajbmeb-3088	57	5	moderately	moderately	ADV
ajbmeb-3088	57	6	significant	significant	ADJ
ajbmeb-3088	57	7	,	,	PUNCT
ajbmeb-3088	57	8	risk	risk	NOUN
ajbmeb-3088	57	9	in	in	ADP
ajbmeb-3088	57	10	allocation	allocation	NOUN
ajbmeb-3088	57	11	.	.	PUNCT
ajbmeb-3088	58	1	direct	direct	ADJ
ajbmeb-3088	58	2	labor	labor	NOUN
ajbmeb-3088	58	3	&	&	CCONJ
ajbmeb-3088	58	4	social	social	ADJ
ajbmeb-3088	58	5	tax	tax	NOUN
ajbmeb-3088	58	6	17	17	NUM
ajbmeb-3088	58	7	2.5	2.5	NUM
ajbmeb-3088	58	8	%	%	NOUN
ajbmeb-3088	58	9	low	low	ADJ
ajbmeb-3088	58	10	financial	financial	ADJ
ajbmeb-3088	58	11	materiality	materiality	NOUN
ajbmeb-3088	58	12	,	,	PUNCT
ajbmeb-3088	58	13	but	but	CCONJ
ajbmeb-3088	58	14	risk	risk	NOUN
ajbmeb-3088	58	15	in	in	ADP
ajbmeb-3088	58	16	compliance	compliance	NOUN
ajbmeb-3088	58	17	.	.	PUNCT
ajbmeb-3088	59	1	overhead	overhead	ADJ
ajbmeb-3088	59	2	costs	cost	VERB
ajbmeb-3088	59	3	283	283	NUM
ajbmeb-3088	59	4	42.4	42.4	NUM
ajbmeb-3088	59	5	%	%	NOUN
ajbmeb-3088	59	6	key	key	ADJ
ajbmeb-3088	59	7	factor	factor	NOUN
ajbmeb-3088	59	8	in	in	ADP
ajbmeb-3088	59	9	cost	cost	NOUN
ajbmeb-3088	59	10	of	of	ADP
ajbmeb-3088	59	11	goods	good	NOUN
ajbmeb-3088	59	12	sold	sell	VERB
ajbmeb-3088	59	13	,	,	PUNCT
ajbmeb-3088	59	14	high	high	ADJ
ajbmeb-3088	59	15	risk	risk	NOUN
ajbmeb-3088	59	16	in	in	ADP
ajbmeb-3088	59	17	allocation	allocation	NOUN
ajbmeb-3088	59	18	methodology	methodology	NOUN
ajbmeb-3088	59	19	.	.	PUNCT
ajbmeb-3088	60	1	total	total	ADJ
ajbmeb-3088	60	2	668	668	NUM
ajbmeb-3088	60	3	100.0	100.0	NUM
ajbmeb-3088	60	4	%	%	NOUN
ajbmeb-3088	60	5	after	after	ADP
ajbmeb-3088	60	6	selecting	select	VERB
ajbmeb-3088	60	7	the	the	DET
ajbmeb-3088	60	8	benchmark	benchmark	NOUN
ajbmeb-3088	60	9	,	,	PUNCT
ajbmeb-3088	60	10	the	the	DET
ajbmeb-3088	60	11	auditor	auditor	NOUN
ajbmeb-3088	60	12	uses	use	VERB
ajbmeb-3088	60	13	professional	professional	ADJ
ajbmeb-3088	60	14	judgment	judgment	NOUN
ajbmeb-3088	60	15	to	to	PART
ajbmeb-3088	60	16	apply	apply	VERB
ajbmeb-3088	60	17	a	a	DET
ajbmeb-3088	60	18	percentage	percentage	NOUN
ajbmeb-3088	60	19	.	.	PUNCT
ajbmeb-3088	61	1	industry	industry	NOUN
ajbmeb-3088	61	2	guidelines	guideline	NOUN
ajbmeb-3088	61	3	often	often	ADV
ajbmeb-3088	61	4	suggest	suggest	VERB
ajbmeb-3088	61	5	ranges	range	NOUN
ajbmeb-3088	61	6	for	for	ADP
ajbmeb-3088	61	7	different	different	ADJ
ajbmeb-3088	61	8	benchmarks	benchmark	NOUN
ajbmeb-3088	61	9	.	.	PUNCT
ajbmeb-3088	62	1	for	for	ADP
ajbmeb-3088	62	2	a	a	DET
ajbmeb-3088	62	3	benchmark	benchmark	NOUN
ajbmeb-3088	62	4	like	like	ADP
ajbmeb-3088	62	5	total	total	ADJ
ajbmeb-3088	62	6	costs	cost	NOUN
ajbmeb-3088	62	7	or	or	CCONJ
ajbmeb-3088	62	8	revenue	revenue	NOUN
ajbmeb-3088	62	9	,	,	PUNCT
ajbmeb-3088	62	10	a	a	DET
ajbmeb-3088	62	11	range	range	NOUN
ajbmeb-3088	62	12	of	of	ADP
ajbmeb-3088	62	13	1	1	NUM
ajbmeb-3088	62	14	%	%	NOUN
ajbmeb-3088	62	15	to	to	PART
ajbmeb-3088	62	16	2	2	NUM
ajbmeb-3088	62	17	%	%	NOUN
ajbmeb-3088	62	18	is	be	AUX
ajbmeb-3088	62	19	common	common	ADJ
ajbmeb-3088	62	20	.	.	PUNCT
ajbmeb-3088	63	1	in	in	ADP
ajbmeb-3088	63	2	this	this	DET
ajbmeb-3088	63	3	case	case	NOUN
ajbmeb-3088	63	4	,	,	PUNCT
ajbmeb-3088	63	5	a	a	DET
ajbmeb-3088	63	6	range	range	NOUN
ajbmeb-3088	63	7	of	of	ADP
ajbmeb-3088	63	8	1	1	NUM
ajbmeb-3088	63	9	%	%	NOUN
ajbmeb-3088	63	10	to	to	PART
ajbmeb-3088	63	11	2	2	NUM
ajbmeb-3088	63	12	%	%	NOUN
ajbmeb-3088	63	13	is	be	AUX
ajbmeb-3088	63	14	deemed	deem	VERB
ajbmeb-3088	63	15	appropriate	appropriate	ADJ
ajbmeb-3088	63	16	,	,	PUNCT
ajbmeb-3088	63	17	based	base	VERB
ajbmeb-3088	63	18	on	on	ADP
ajbmeb-3088	63	19	:	:	PUNCT
ajbmeb-3088	63	20	risk	risk	NOUN
ajbmeb-3088	63	21	assessment	assessment	NOUN
ajbmeb-3088	63	22	:	:	PUNCT
ajbmeb-3088	63	23	the	the	DET
ajbmeb-3088	63	24	high	high	ADJ
ajbmeb-3088	63	25	proportion	proportion	NOUN
ajbmeb-3088	63	26	of	of	ADP
ajbmeb-3088	63	27	overheads	overhead	NOUN
ajbmeb-3088	63	28	(	(	PUNCT
ajbmeb-3088	63	29	42.4	42.4	NUM
ajbmeb-3088	63	30	%	%	NOUN
ajbmeb-3088	63	31	)	)	PUNCT
ajbmeb-3088	63	32	suggests	suggest	VERB
ajbmeb-3088	63	33	a	a	DET
ajbmeb-3088	63	34	significant	significant	ADJ
ajbmeb-3088	63	35	risk	risk	NOUN
ajbmeb-3088	63	36	of	of	ADP
ajbmeb-3088	63	37	misallocation	misallocation	NOUN
ajbmeb-3088	63	38	,	,	PUNCT
ajbmeb-3088	63	39	justifying	justify	VERB
ajbmeb-3088	63	40	a	a	DET
ajbmeb-3088	63	41	more	more	ADV
ajbmeb-3088	63	42	conservative	conservative	ADJ
ajbmeb-3088	63	43	(	(	PUNCT
ajbmeb-3088	63	44	lower	low	ADJ
ajbmeb-3088	63	45	)	)	PUNCT
ajbmeb-3088	63	46	materiality	materiality	NOUN
ajbmeb-3088	63	47	level	level	NOUN
ajbmeb-3088	63	48	.	.	PUNCT
ajbmeb-3088	64	1	industry	industry	NOUN
ajbmeb-3088	64	2	practice	practice	NOUN
ajbmeb-3088	64	3	:	:	PUNCT
ajbmeb-3088	64	4	this	this	DET
ajbmeb-3088	64	5	range	range	NOUN
ajbmeb-3088	64	6	is	be	AUX
ajbmeb-3088	64	7	consistent	consistent	ADJ
ajbmeb-3088	64	8	with	with	ADP
ajbmeb-3088	64	9	practices	practice	NOUN
ajbmeb-3088	64	10	in	in	ADP
ajbmeb-3088	64	11	the	the	DET
ajbmeb-3088	64	12	oil	oil	NOUN
ajbmeb-3088	64	13	and	and	CCONJ
ajbmeb-3088	64	14	gas	gas	NOUN
ajbmeb-3088	64	15	sector	sector	NOUN
ajbmeb-3088	64	16	.	.	PUNCT
ajbmeb-3088	65	1	group	group	NOUN
ajbmeb-3088	65	2	audit	audit	NOUN
ajbmeb-3088	65	3	context	context	NOUN
ajbmeb-3088	65	4	:	:	PUNCT
ajbmeb-3088	65	5	the	the	DET
ajbmeb-3088	65	6	chosen	choose	VERB
ajbmeb-3088	65	7	range	range	NOUN
ajbmeb-3088	65	8	aligns	align	VERB
ajbmeb-3088	65	9	with	with	ADP
ajbmeb-3088	65	10	the	the	DET
ajbmeb-3088	65	11	materiality	materiality	NOUN
ajbmeb-3088	65	12	level	level	NOUN
ajbmeb-3088	65	13	established	establish	VERB
ajbmeb-3088	65	14	for	for	ADP
ajbmeb-3088	65	15	the	the	DET
ajbmeb-3088	65	16	parent	parent	NOUN
ajbmeb-3088	65	17	company	company	NOUN
ajbmeb-3088	65	18	,	,	PUNCT
ajbmeb-3088	65	19	jsc	jsc	PROPN
ajbmeb-3088	65	20	uzbekneftegaz	uzbekneftegaz	NOUN
ajbmeb-3088	65	21	,	,	PUNCT
ajbmeb-3088	65	22	ensuring	ensure	VERB
ajbmeb-3088	65	23	consistency	consistency	NOUN
ajbmeb-3088	65	24	in	in	ADP
ajbmeb-3088	65	25	the	the	DET
ajbmeb-3088	65	26	consolidated	consolidated	ADJ
ajbmeb-3088	65	27	audit	audit	NOUN
ajbmeb-3088	65	28	[	[	X
ajbmeb-3088	65	29	4	4	NUM
ajbmeb-3088	65	30	]	]	PUNCT
ajbmeb-3088	65	31	.	.	PUNCT
ajbmeb-3088	66	1	this	this	DET
ajbmeb-3088	66	2	calculation	calculation	NOUN
ajbmeb-3088	66	3	yields	yield	VERB
ajbmeb-3088	66	4	an	an	DET
ajbmeb-3088	66	5	overall	overall	ADJ
ajbmeb-3088	66	6	materiality	materiality	NOUN
ajbmeb-3088	66	7	range	range	NOUN
ajbmeb-3088	66	8	of	of	ADP
ajbmeb-3088	66	9	6.68	6.68	NUM
ajbmeb-3088	66	10	billion	billion	NUM
ajbmeb-3088	66	11	uzs	uzs	NOUN
ajbmeb-3088	66	12	(	(	PUNCT
ajbmeb-3088	66	13	1	1	NUM
ajbmeb-3088	66	14	%	%	NOUN
ajbmeb-3088	66	15	)	)	PUNCT
ajbmeb-3088	66	16	to	to	ADP
ajbmeb-3088	66	17	13.36	13.36	NUM
ajbmeb-3088	66	18	billion	billion	NUM
ajbmeb-3088	66	19	uzs	uzs	NOUN
ajbmeb-3088	66	20	(	(	PUNCT
ajbmeb-3088	66	21	2	2	NUM
ajbmeb-3088	66	22	%	%	NOUN
ajbmeb-3088	66	23	)	)	PUNCT
ajbmeb-3088	66	24	.	.	PUNCT
ajbmeb-3088	67	1	for	for	ADP
ajbmeb-3088	67	2	detailed	detailed	ADJ
ajbmeb-3088	67	3	audit	audit	NOUN
ajbmeb-3088	67	4	planning	planning	NOUN
ajbmeb-3088	67	5	,	,	PUNCT
ajbmeb-3088	67	6	these	these	DET
ajbmeb-3088	67	7	figures	figure	NOUN
ajbmeb-3088	67	8	must	must	AUX
ajbmeb-3088	67	9	be	be	AUX
ajbmeb-3088	67	10	translated	translate	VERB
ajbmeb-3088	67	11	into	into	ADP
ajbmeb-3088	67	12	practical	practical	ADJ
ajbmeb-3088	67	13	targets	target	NOUN
ajbmeb-3088	67	14	for	for	ADP
ajbmeb-3088	67	15	testing	testing	NOUN
ajbmeb-3088	67	16	.	.	PUNCT
ajbmeb-3088	68	1	table	table	NOUN
ajbmeb-3088	68	2	2	2	NUM
ajbmeb-3088	68	3	illustrates	illustrate	VERB
ajbmeb-3088	68	4	how	how	SCONJ
ajbmeb-3088	68	5	the	the	DET
ajbmeb-3088	68	6	overall	overall	ADJ
ajbmeb-3088	68	7	materiality	materiality	NOUN
ajbmeb-3088	68	8	percentage	percentage	NOUN
ajbmeb-3088	68	9	applies	apply	VERB
ajbmeb-3088	68	10	to	to	ADP
ajbmeb-3088	68	11	individual	individual	ADJ
ajbmeb-3088	68	12	cost	cost	NOUN
ajbmeb-3088	68	13	components	component	NOUN
ajbmeb-3088	68	14	.	.	PUNCT
ajbmeb-3088	69	1	this	this	PRON
ajbmeb-3088	69	2	helps	help	VERB
ajbmeb-3088	69	3	the	the	DET
ajbmeb-3088	69	4	auditor	auditor	NOUN
ajbmeb-3088	69	5	understand	understand	VERB
ajbmeb-3088	69	6	the	the	DET
ajbmeb-3088	69	7	potential	potential	ADJ
ajbmeb-3088	69	8	magnitude	magnitude	NOUN
ajbmeb-3088	69	9	of	of	ADP
ajbmeb-3088	69	10	a	a	DET
ajbmeb-3088	69	11	material	material	NOUN
ajbmeb-3088	69	12	misstatement	misstatement	NOUN
ajbmeb-3088	69	13	within	within	ADP
ajbmeb-3088	69	14	each	each	DET
ajbmeb-3088	69	15	area	area	NOUN
ajbmeb-3088	69	16	.	.	PUNCT
ajbmeb-3088	70	1	table	table	NOUN
ajbmeb-3088	70	2	2	2	NUM
ajbmeb-3088	70	3	.	.	X
ajbmeb-3088	70	4	calculation	calculation	NOUN
ajbmeb-3088	70	5	of	of	ADP
ajbmeb-3088	70	6	materiality	materiality	NOUN
ajbmeb-3088	70	7	levels	level	NOUN
ajbmeb-3088	70	8	by	by	ADP
ajbmeb-3088	70	9	cost	cost	NOUN
ajbmeb-3088	70	10	benchmark	benchmark	NOUN
ajbmeb-3088	70	11	at	at	ADP
ajbmeb-3088	70	12	sgcc	sgcc	NOUN
ajbmeb-3088	70	13	for	for	ADP
ajbmeb-3088	70	14	2024	2024	NUM
ajbmeb-3088	70	15	cost	cost	NOUN
ajbmeb-3088	70	16	item	item	NOUN
ajbmeb-3088	70	17	amount	amount	NOUN
ajbmeb-3088	70	18	(	(	PUNCT
ajbmeb-3088	70	19	billion	billion	NUM
ajbmeb-3088	70	20	uzs	uzs	NOUN
ajbmeb-3088	70	21	)	)	PUNCT
ajbmeb-3088	70	22	1	1	NUM
ajbmeb-3088	70	23	%	%	NOUN
ajbmeb-3088	70	24	threshold	threshold	NOUN
ajbmeb-3088	70	25	(	(	PUNCT
ajbmeb-3088	70	26	billion	billion	NUM
ajbmeb-3088	70	27	uzs	uzs	NOUN
ajbmeb-3088	70	28	)	)	PUNCT
ajbmeb-3088	70	29	1.5	1.5	NUM
ajbmeb-3088	70	30	%	%	NOUN
ajbmeb-3088	70	31	threshold	threshold	NOUN
ajbmeb-3088	70	32	(	(	PUNCT
ajbmeb-3088	70	33	billion	billion	NUM
ajbmeb-3088	70	34	uzs	uzs	NOUN
ajbmeb-3088	70	35	)	)	PUNCT
ajbmeb-3088	70	36	2	2	NUM
ajbmeb-3088	70	37	%	%	NOUN
ajbmeb-3088	70	38	threshold	threshold	NOUN
ajbmeb-3088	70	39	(	(	PUNCT
ajbmeb-3088	70	40	billion	billion	NUM
ajbmeb-3088	70	41	uzs	uzs	ADJ
ajbmeb-3088	70	42	)	)	PUNCT
ajbmeb-3088	70	43	raw	raw	ADJ
ajbmeb-3088	70	44	materials	material	NOUN
ajbmeb-3088	70	45	334	334	NUM
ajbmeb-3088	70	46	3.34	3.34	NUM
ajbmeb-3088	70	47	5.01	5.01	NUM
ajbmeb-3088	70	48	6.68	6.68	NUM
ajbmeb-3088	70	49	electricity	electricity	NOUN
ajbmeb-3088	70	50	34	34	NUM
ajbmeb-3088	70	51	0.34	0.34	NUM
ajbmeb-3088	70	52	0.51	0.51	NUM
ajbmeb-3088	70	53	0.68	0.68	NUM
ajbmeb-3088	70	54	direct	direct	ADJ
ajbmeb-3088	70	55	labor	labor	NOUN
ajbmeb-3088	70	56	&	&	CCONJ
ajbmeb-3088	70	57	social	social	ADJ
ajbmeb-3088	70	58	tax	tax	NOUN
ajbmeb-3088	70	59	17	17	NUM
ajbmeb-3088	70	60	0.17	0.17	NUM
ajbmeb-3088	70	61	0.26	0.26	NUM
ajbmeb-3088	70	62	0.52	0.52	NUM
ajbmeb-3088	70	63	overhead	overhead	NOUN
ajbmeb-3088	70	64	costs	cost	VERB
ajbmeb-3088	70	65	283	283	NUM
ajbmeb-3088	70	66	2.83	2.83	NUM
ajbmeb-3088	70	67	4.25	4.25	NUM
ajbmeb-3088	70	68	8.50	8.50	NUM
ajbmeb-3088	70	69	american	american	ADJ
ajbmeb-3088	70	70	journal	journal	PROPN
ajbmeb-3088	70	71	of	of	ADP
ajbmeb-3088	70	72	business	business	NOUN
ajbmeb-3088	70	73	management	management	NOUN
ajbmeb-3088	70	74	,	,	PUNCT
ajbmeb-3088	70	75	economics	economic	NOUN
ajbmeb-3088	70	76	and	and	CCONJ
ajbmeb-3088	70	77	banking	banking	NOUN
ajbmeb-3088	70	78	volume	volume	NOUN
ajbmeb-3088	70	79	40	40	NUM
ajbmeb-3088	70	80	september2025	september2025	PROPN
ajbmeb-3088	70	81	p	p	NOUN
ajbmeb-3088	70	82	a	a	DET
ajbmeb-3088	70	83	g	g	NOUN
ajbmeb-3088	70	84	e	e	NOUN
ajbmeb-3088	70	85	|	|	ADV
ajbmeb-3088	70	86	61	61	NUM
ajbmeb-3088	70	87	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3088	70	88	analysis	analysis	NOUN
ajbmeb-3088	70	89	and	and	CCONJ
ajbmeb-3088	70	90	determination	determination	NOUN
ajbmeb-3088	70	91	of	of	ADP
ajbmeb-3088	70	92	performance	performance	NOUN
ajbmeb-3088	70	93	materiality	materiality	NOUN
ajbmeb-3088	70	94	the	the	DET
ajbmeb-3088	70	95	analysis	analysis	NOUN
ajbmeb-3088	70	96	of	of	ADP
ajbmeb-3088	70	97	table	table	NOUN
ajbmeb-3088	70	98	ii	ii	NOUN
ajbmeb-3088	70	99	highlights	highlight	NOUN
ajbmeb-3088	70	100	where	where	SCONJ
ajbmeb-3088	70	101	audit	audit	NOUN
ajbmeb-3088	70	102	effort	effort	NOUN
ajbmeb-3088	70	103	should	should	AUX
ajbmeb-3088	70	104	be	be	AUX
ajbmeb-3088	70	105	concentrated	concentrate	VERB
ajbmeb-3088	70	106	.	.	PUNCT
ajbmeb-3088	71	1	for	for	ADP
ajbmeb-3088	71	2	example	example	NOUN
ajbmeb-3088	71	3	,	,	PUNCT
ajbmeb-3088	71	4	a	a	DET
ajbmeb-3088	71	5	2	2	NUM
ajbmeb-3088	71	6	%	%	NOUN
ajbmeb-3088	71	7	misstatement	misstatement	NOUN
ajbmeb-3088	71	8	in	in	ADP
ajbmeb-3088	71	9	"	"	PUNCT
ajbmeb-3088	71	10	raw	raw	ADJ
ajbmeb-3088	71	11	materials	material	NOUN
ajbmeb-3088	71	12	"	"	PUNCT
ajbmeb-3088	71	13	amounts	amount	VERB
ajbmeb-3088	71	14	to	to	ADP
ajbmeb-3088	71	15	6.68	6.68	NUM
ajbmeb-3088	71	16	billion	billion	NUM
ajbmeb-3088	71	17	uzs	uzs	NOUN
ajbmeb-3088	71	18	,	,	PUNCT
ajbmeb-3088	71	19	which	which	PRON
ajbmeb-3088	71	20	could	could	AUX
ajbmeb-3088	71	21	arise	arise	VERB
ajbmeb-3088	71	22	from	from	ADP
ajbmeb-3088	71	23	relatively	relatively	ADV
ajbmeb-3088	71	24	small	small	ADJ
ajbmeb-3088	71	25	errors	error	NOUN
ajbmeb-3088	71	26	in	in	ADP
ajbmeb-3088	71	27	pricing	pricing	NOUN
ajbmeb-3088	71	28	or	or	CCONJ
ajbmeb-3088	71	29	quantity	quantity	NOUN
ajbmeb-3088	71	30	calculations	calculation	NOUN
ajbmeb-3088	71	31	.	.	PUNCT
ajbmeb-3088	72	1	in	in	ADP
ajbmeb-3088	72	2	contrast	contrast	NOUN
ajbmeb-3088	72	3	,	,	PUNCT
ajbmeb-3088	72	4	a	a	DET
ajbmeb-3088	72	5	material	material	NOUN
ajbmeb-3088	72	6	misstatement	misstatement	NOUN
ajbmeb-3088	72	7	in	in	ADP
ajbmeb-3088	72	8	"	"	PUNCT
ajbmeb-3088	72	9	direct	direct	ADJ
ajbmeb-3088	72	10	labor	labor	NOUN
ajbmeb-3088	72	11	"	"	PUNCT
ajbmeb-3088	72	12	would	would	AUX
ajbmeb-3088	72	13	require	require	VERB
ajbmeb-3088	72	14	a	a	DET
ajbmeb-3088	72	15	much	much	ADV
ajbmeb-3088	72	16	larger	large	ADJ
ajbmeb-3088	72	17	percentage	percentage	NOUN
ajbmeb-3088	72	18	error	error	NOUN
ajbmeb-3088	72	19	,	,	PUNCT
ajbmeb-3088	72	20	making	make	VERB
ajbmeb-3088	72	21	it	it	PRON
ajbmeb-3088	72	22	less	less	ADV
ajbmeb-3088	72	23	likely	likely	ADJ
ajbmeb-3088	72	24	to	to	PART
ajbmeb-3088	72	25	go	go	VERB
ajbmeb-3088	72	26	undetected	undetected	ADJ
ajbmeb-3088	72	27	.	.	PUNCT
ajbmeb-3088	73	1	to	to	PART
ajbmeb-3088	73	2	conduct	conduct	VERB
ajbmeb-3088	73	3	the	the	DET
ajbmeb-3088	73	4	audit	audit	NOUN
ajbmeb-3088	73	5	,	,	PUNCT
ajbmeb-3088	73	6	the	the	DET
ajbmeb-3088	73	7	auditor	auditor	NOUN
ajbmeb-3088	73	8	would	would	AUX
ajbmeb-3088	73	9	set	set	VERB
ajbmeb-3088	73	10	a	a	DET
ajbmeb-3088	73	11	performance	performance	NOUN
ajbmeb-3088	73	12	materiality	materiality	NOUN
ajbmeb-3088	73	13	level	level	NOUN
ajbmeb-3088	73	14	.	.	PUNCT
ajbmeb-3088	74	1	a	a	DET
ajbmeb-3088	74	2	common	common	ADJ
ajbmeb-3088	74	3	practice	practice	NOUN
ajbmeb-3088	74	4	is	be	AUX
ajbmeb-3088	74	5	to	to	PART
ajbmeb-3088	74	6	set	set	VERB
ajbmeb-3088	74	7	it	it	PRON
ajbmeb-3088	74	8	at	at	ADP
ajbmeb-3088	74	9	50	50	NUM
ajbmeb-3088	74	10	%	%	NOUN
ajbmeb-3088	74	11	to	to	PART
ajbmeb-3088	74	12	75	75	NUM
ajbmeb-3088	74	13	%	%	NOUN
ajbmeb-3088	74	14	of	of	ADP
ajbmeb-3088	74	15	overall	overall	ADJ
ajbmeb-3088	74	16	materiality	materiality	NOUN
ajbmeb-3088	74	17	.	.	PUNCT
ajbmeb-3088	75	1	assuming	assume	VERB
ajbmeb-3088	75	2	the	the	DET
ajbmeb-3088	75	3	audit	audit	NOUN
ajbmeb-3088	75	4	team	team	NOUN
ajbmeb-3088	75	5	decides	decide	VERB
ajbmeb-3088	75	6	on	on	ADP
ajbmeb-3088	75	7	an	an	DET
ajbmeb-3088	75	8	overall	overall	ADJ
ajbmeb-3088	75	9	materiality	materiality	NOUN
ajbmeb-3088	75	10	of	of	ADP
ajbmeb-3088	75	11	10	10	NUM
ajbmeb-3088	75	12	billion	billion	NUM
ajbmeb-3088	75	13	uzs	uzs	NOUN
ajbmeb-3088	75	14	(	(	PUNCT
ajbmeb-3088	75	15	a	a	DET
ajbmeb-3088	75	16	midpoint	midpoint	NOUN
ajbmeb-3088	75	17	in	in	ADP
ajbmeb-3088	75	18	the	the	DET
ajbmeb-3088	75	19	calculated	calculated	ADJ
ajbmeb-3088	75	20	range	range	NOUN
ajbmeb-3088	75	21	)	)	PUNCT
ajbmeb-3088	75	22	,	,	PUNCT
ajbmeb-3088	75	23	they	they	PRON
ajbmeb-3088	75	24	might	might	AUX
ajbmeb-3088	75	25	set	set	VERB
ajbmeb-3088	75	26	performance	performance	NOUN
ajbmeb-3088	75	27	materiality	materiality	NOUN
ajbmeb-3088	75	28	at	at	ADP
ajbmeb-3088	75	29	7.5	7.5	NUM
ajbmeb-3088	75	30	billion	billion	NUM
ajbmeb-3088	75	31	uzs	uzs	NOUN
ajbmeb-3088	75	32	(	(	PUNCT
ajbmeb-3088	75	33	75	75	NUM
ajbmeb-3088	75	34	%	%	NOUN
ajbmeb-3088	75	35	)	)	PUNCT
ajbmeb-3088	75	36	.	.	PUNCT
ajbmeb-3088	76	1	this	this	DET
ajbmeb-3088	76	2	lower	low	ADJ
ajbmeb-3088	76	3	threshold	threshold	NOUN
ajbmeb-3088	76	4	is	be	AUX
ajbmeb-3088	76	5	used	use	VERB
ajbmeb-3088	76	6	to	to	PART
ajbmeb-3088	76	7	design	design	VERB
ajbmeb-3088	76	8	the	the	DET
ajbmeb-3088	76	9	sample	sample	NOUN
ajbmeb-3088	76	10	sizes	size	NOUN
ajbmeb-3088	76	11	for	for	ADP
ajbmeb-3088	76	12	tests	test	NOUN
ajbmeb-3088	76	13	of	of	ADP
ajbmeb-3088	76	14	details	detail	NOUN
ajbmeb-3088	76	15	and	and	CCONJ
ajbmeb-3088	76	16	substantive	substantive	ADJ
ajbmeb-3088	76	17	analytical	analytical	ADJ
ajbmeb-3088	76	18	procedures	procedure	NOUN
ajbmeb-3088	76	19	,	,	PUNCT
ajbmeb-3088	76	20	providing	provide	VERB
ajbmeb-3088	76	21	a	a	DET
ajbmeb-3088	76	22	buffer	buffer	NOUN
ajbmeb-3088	76	23	against	against	ADP
ajbmeb-3088	76	24	the	the	DET
ajbmeb-3088	76	25	aggregation	aggregation	NOUN
ajbmeb-3088	76	26	of	of	ADP
ajbmeb-3088	76	27	smaller	small	ADJ
ajbmeb-3088	76	28	,	,	PUNCT
ajbmeb-3088	76	29	individually	individually	ADV
ajbmeb-3088	76	30	immaterial	immaterial	ADJ
ajbmeb-3088	76	31	errors	error	NOUN
ajbmeb-3088	76	32	.	.	PUNCT
ajbmeb-3088	77	1	discussion	discussion	NOUN
ajbmeb-3088	77	2	the	the	DET
ajbmeb-3088	77	3	application	application	NOUN
ajbmeb-3088	77	4	of	of	ADP
ajbmeb-3088	77	5	isa	isa	NOUN
ajbmeb-3088	77	6	320	320	NUM
ajbmeb-3088	77	7	in	in	ADP
ajbmeb-3088	77	8	auditing	auditing	NOUN
ajbmeb-3088	77	9	production	production	NOUN
ajbmeb-3088	77	10	costs	cost	NOUN
ajbmeb-3088	77	11	at	at	ADP
ajbmeb-3088	77	12	sgcc	sgcc	NOUN
ajbmeb-3088	77	13	demonstrates	demonstrate	VERB
ajbmeb-3088	77	14	the	the	DET
ajbmeb-3088	77	15	necessity	necessity	NOUN
ajbmeb-3088	77	16	of	of	ADP
ajbmeb-3088	77	17	a	a	DET
ajbmeb-3088	77	18	flexible	flexible	ADJ
ajbmeb-3088	77	19	and	and	CCONJ
ajbmeb-3088	77	20	risk	risk	NOUN
ajbmeb-3088	77	21	-	-	PUNCT
ajbmeb-3088	77	22	oriented	orient	VERB
ajbmeb-3088	77	23	approach	approach	NOUN
ajbmeb-3088	77	24	.	.	PUNCT
ajbmeb-3088	78	1	the	the	DET
ajbmeb-3088	78	2	predominance	predominance	NOUN
ajbmeb-3088	78	3	of	of	ADP
ajbmeb-3088	78	4	raw	raw	ADJ
ajbmeb-3088	78	5	material	material	NOUN
ajbmeb-3088	78	6	and	and	CCONJ
ajbmeb-3088	78	7	overhead	overhead	ADJ
ajbmeb-3088	78	8	costs	cost	NOUN
ajbmeb-3088	78	9	(	(	PUNCT
ajbmeb-3088	78	10	over	over	ADP
ajbmeb-3088	78	11	90	90	NUM
ajbmeb-3088	78	12	%	%	NOUN
ajbmeb-3088	78	13	of	of	ADP
ajbmeb-3088	78	14	total	total	ADJ
ajbmeb-3088	78	15	costs	cost	NOUN
ajbmeb-3088	78	16	)	)	PUNCT
ajbmeb-3088	78	17	indicates	indicate	VERB
ajbmeb-3088	78	18	a	a	DET
ajbmeb-3088	78	19	high	high	ADJ
ajbmeb-3088	78	20	probability	probability	NOUN
ajbmeb-3088	78	21	of	of	ADP
ajbmeb-3088	78	22	misstatements	misstatement	NOUN
ajbmeb-3088	78	23	in	in	ADP
ajbmeb-3088	78	24	cost	cost	NOUN
ajbmeb-3088	78	25	allocation	allocation	NOUN
ajbmeb-3088	78	26	and	and	CCONJ
ajbmeb-3088	78	27	calculation	calculation	NOUN
ajbmeb-3088	78	28	of	of	ADP
ajbmeb-3088	78	29	production	production	NOUN
ajbmeb-3088	78	30	cost	cost	NOUN
ajbmeb-3088	78	31	.	.	PUNCT
ajbmeb-3088	79	1	during	during	ADP
ajbmeb-3088	79	2	the	the	DET
ajbmeb-3088	79	3	audit	audit	NOUN
ajbmeb-3088	79	4	,	,	PUNCT
ajbmeb-3088	79	5	the	the	DET
ajbmeb-3088	79	6	materiality	materiality	NOUN
ajbmeb-3088	79	7	level	level	NOUN
ajbmeb-3088	79	8	must	must	AUX
ajbmeb-3088	79	9	be	be	AUX
ajbmeb-3088	79	10	continuously	continuously	ADV
ajbmeb-3088	79	11	reassessed	reassess	VERB
ajbmeb-3088	79	12	based	base	VERB
ajbmeb-3088	79	13	on	on	ADP
ajbmeb-3088	79	14	new	new	ADJ
ajbmeb-3088	79	15	audit	audit	NOUN
ajbmeb-3088	79	16	evidence	evidence	NOUN
ajbmeb-3088	79	17	.	.	PUNCT
ajbmeb-3088	80	1	if	if	SCONJ
ajbmeb-3088	80	2	deviations	deviation	NOUN
ajbmeb-3088	80	3	or	or	CCONJ
ajbmeb-3088	80	4	indicators	indicator	NOUN
ajbmeb-3088	80	5	of	of	ADP
ajbmeb-3088	80	6	fraud	fraud	NOUN
ajbmeb-3088	80	7	are	be	AUX
ajbmeb-3088	80	8	identified	identify	VERB
ajbmeb-3088	80	9	,	,	PUNCT
ajbmeb-3088	80	10	the	the	DET
ajbmeb-3088	80	11	auditor	auditor	NOUN
ajbmeb-3088	80	12	is	be	AUX
ajbmeb-3088	80	13	required	require	VERB
ajbmeb-3088	80	14	to	to	PART
ajbmeb-3088	80	15	adjust	adjust	VERB
ajbmeb-3088	80	16	both	both	DET
ajbmeb-3088	80	17	the	the	DET
ajbmeb-3088	80	18	level	level	NOUN
ajbmeb-3088	80	19	of	of	ADP
ajbmeb-3088	80	20	materiality	materiality	NOUN
ajbmeb-3088	80	21	and	and	CCONJ
ajbmeb-3088	80	22	the	the	DET
ajbmeb-3088	80	23	scope	scope	NOUN
ajbmeb-3088	80	24	of	of	ADP
ajbmeb-3088	80	25	audit	audit	NOUN
ajbmeb-3088	80	26	procedures	procedure	NOUN
ajbmeb-3088	80	27	.	.	PUNCT
ajbmeb-3088	81	1	applying	apply	VERB
ajbmeb-3088	81	2	isa	isa	NOUN
ajbmeb-3088	81	3	320	320	NUM
ajbmeb-3088	81	4	in	in	ADP
ajbmeb-3088	81	5	this	this	DET
ajbmeb-3088	81	6	context	context	NOUN
ajbmeb-3088	81	7	not	not	PART
ajbmeb-3088	81	8	only	only	ADV
ajbmeb-3088	81	9	ensures	ensure	VERB
ajbmeb-3088	81	10	the	the	DET
ajbmeb-3088	81	11	reliability	reliability	NOUN
ajbmeb-3088	81	12	of	of	ADP
ajbmeb-3088	81	13	financial	financial	ADJ
ajbmeb-3088	81	14	statements	statement	NOUN
ajbmeb-3088	81	15	but	but	CCONJ
ajbmeb-3088	81	16	also	also	ADV
ajbmeb-3088	81	17	enhances	enhance	VERB
ajbmeb-3088	81	18	audit	audit	NOUN
ajbmeb-3088	81	19	efficiency	efficiency	NOUN
ajbmeb-3088	81	20	by	by	ADP
ajbmeb-3088	81	21	allowing	allow	VERB
ajbmeb-3088	81	22	the	the	DET
ajbmeb-3088	81	23	optimal	optimal	ADJ
ajbmeb-3088	81	24	allocation	allocation	NOUN
ajbmeb-3088	81	25	of	of	ADP
ajbmeb-3088	81	26	audit	audit	NOUN
ajbmeb-3088	81	27	resources	resource	NOUN
ajbmeb-3088	81	28	.	.	PUNCT
ajbmeb-3088	82	1	this	this	PRON
ajbmeb-3088	82	2	is	be	AUX
ajbmeb-3088	82	3	particularly	particularly	ADV
ajbmeb-3088	82	4	critical	critical	ADJ
ajbmeb-3088	82	5	for	for	ADP
ajbmeb-3088	82	6	complex	complex	ADJ
ajbmeb-3088	82	7	gas	gas	NOUN
ajbmeb-3088	82	8	-	-	PUNCT
ajbmeb-3088	82	9	chemical	chemical	NOUN
ajbmeb-3088	82	10	enterprises	enterprise	NOUN
ajbmeb-3088	82	11	,	,	PUNCT
ajbmeb-3088	82	12	where	where	SCONJ
ajbmeb-3088	82	13	production	production	NOUN
ajbmeb-3088	82	14	costs	cost	NOUN
ajbmeb-3088	82	15	are	be	AUX
ajbmeb-3088	82	16	multifaceted	multifaceted	ADJ
ajbmeb-3088	82	17	and	and	CCONJ
ajbmeb-3088	82	18	highly	highly	ADV
ajbmeb-3088	82	19	material	material	ADJ
ajbmeb-3088	82	20	to	to	ADP
ajbmeb-3088	82	21	financial	financial	ADJ
ajbmeb-3088	82	22	reporting	reporting	NOUN
ajbmeb-3088	82	23	.	.	PUNCT
ajbmeb-3088	83	1	conclusion	conclusion	NOUN
ajbmeb-3088	83	2	the	the	DET
ajbmeb-3088	83	3	case	case	NOUN
ajbmeb-3088	83	4	of	of	ADP
ajbmeb-3088	83	5	sgcc	sgcc	NOUN
ajbmeb-3088	83	6	illustrates	illustrate	VERB
ajbmeb-3088	83	7	the	the	DET
ajbmeb-3088	83	8	importance	importance	NOUN
ajbmeb-3088	83	9	of	of	ADP
ajbmeb-3088	83	10	applying	apply	VERB
ajbmeb-3088	83	11	isa	isa	NOUN
ajbmeb-3088	83	12	320	320	NUM
ajbmeb-3088	83	13	in	in	ADP
ajbmeb-3088	83	14	the	the	DET
ajbmeb-3088	83	15	audit	audit	NOUN
ajbmeb-3088	83	16	of	of	ADP
ajbmeb-3088	83	17	production	production	NOUN
ajbmeb-3088	83	18	costs	cost	NOUN
ajbmeb-3088	83	19	.	.	PUNCT
ajbmeb-3088	84	1	setting	set	VERB
ajbmeb-3088	84	2	and	and	CCONJ
ajbmeb-3088	84	3	adjusting	adjust	VERB
ajbmeb-3088	84	4	the	the	DET
ajbmeb-3088	84	5	materiality	materiality	NOUN
ajbmeb-3088	84	6	level	level	NOUN
ajbmeb-3088	84	7	,	,	PUNCT
ajbmeb-3088	84	8	based	base	VERB
ajbmeb-3088	84	9	on	on	ADP
ajbmeb-3088	84	10	both	both	CCONJ
ajbmeb-3088	84	11	quantitative	quantitative	ADJ
ajbmeb-3088	84	12	and	and	CCONJ
ajbmeb-3088	84	13	qualitative	qualitative	ADJ
ajbmeb-3088	84	14	criteria	criterion	NOUN
ajbmeb-3088	84	15	,	,	PUNCT
ajbmeb-3088	84	16	enables	enable	VERB
ajbmeb-3088	84	17	auditors	auditor	NOUN
ajbmeb-3088	84	18	to	to	PART
ajbmeb-3088	84	19	minimize	minimize	VERB
ajbmeb-3088	84	20	the	the	DET
ajbmeb-3088	84	21	risk	risk	NOUN
ajbmeb-3088	84	22	of	of	ADP
ajbmeb-3088	84	23	undetected	undetected	ADJ
ajbmeb-3088	84	24	material	material	NOUN
ajbmeb-3088	84	25	misstatements	misstatement	NOUN
ajbmeb-3088	84	26	.	.	PUNCT
ajbmeb-3088	85	1	moreover	moreover	ADV
ajbmeb-3088	85	2	,	,	PUNCT
ajbmeb-3088	85	3	such	such	DET
ajbmeb-3088	85	4	an	an	DET
ajbmeb-3088	85	5	approach	approach	NOUN
ajbmeb-3088	85	6	enhances	enhance	VERB
ajbmeb-3088	85	7	transparency	transparency	NOUN
ajbmeb-3088	85	8	,	,	PUNCT
ajbmeb-3088	85	9	supports	support	VERB
ajbmeb-3088	85	10	better	well	ADJ
ajbmeb-3088	85	11	decision	decision	NOUN
ajbmeb-3088	85	12	-	-	PUNCT
ajbmeb-3088	85	13	making	making	NOUN
ajbmeb-3088	85	14	,	,	PUNCT
ajbmeb-3088	85	15	and	and	CCONJ
ajbmeb-3088	85	16	aligns	align	VERB
ajbmeb-3088	85	17	the	the	DET
ajbmeb-3088	85	18	enterprise	enterprise	NOUN
ajbmeb-3088	85	19	’s	’s	PART
ajbmeb-3088	85	20	financial	financial	ADJ
ajbmeb-3088	85	21	reporting	reporting	NOUN
ajbmeb-3088	85	22	with	with	ADP
ajbmeb-3088	85	23	international	international	ADJ
ajbmeb-3088	85	24	audit	audit	NOUN
ajbmeb-3088	85	25	standards	standard	NOUN
ajbmeb-3088	85	26	.	.	PUNCT
ajbmeb-3088	86	1	references	reference	NOUN
ajbmeb-3088	86	2	1	1	NUM
ajbmeb-3088	86	3	.	.	PUNCT
ajbmeb-3088	86	4	international	international	ADJ
ajbmeb-3088	86	5	auditing	auditing	NOUN
ajbmeb-3088	86	6	and	and	CCONJ
ajbmeb-3088	86	7	assurance	assurance	NOUN
ajbmeb-3088	86	8	standards	standard	NOUN
ajbmeb-3088	86	9	board	board	NOUN
ajbmeb-3088	86	10	(	(	PUNCT
ajbmeb-3088	86	11	iaasb	iaasb	ADJ
ajbmeb-3088	86	12	)	)	PUNCT
ajbmeb-3088	86	13	,	,	PUNCT
ajbmeb-3088	86	14	isa	isa	NOUN
ajbmeb-3088	86	15	320	320	NUM
ajbmeb-3088	86	16	,	,	PUNCT
ajbmeb-3088	86	17	materiality	materiality	NOUN
ajbmeb-3088	86	18	in	in	ADP
ajbmeb-3088	86	19	planning	planning	NOUN
ajbmeb-3088	86	20	and	and	CCONJ
ajbmeb-3088	86	21	performing	perform	VERB
ajbmeb-3088	86	22	an	an	DET
ajbmeb-3088	86	23	audit	audit	NOUN
ajbmeb-3088	86	24	,	,	PUNCT
ajbmeb-3088	86	25	international	international	PROPN
ajbmeb-3088	86	26	federation	federation	PROPN
ajbmeb-3088	86	27	of	of	ADP
ajbmeb-3088	86	28	accountants	accountant	NOUN
ajbmeb-3088	86	29	(	(	PUNCT
ajbmeb-3088	86	30	ifac	ifac	NOUN
ajbmeb-3088	86	31	)	)	PUNCT
ajbmeb-3088	86	32	,	,	PUNCT
ajbmeb-3088	86	33	2009	2009	NUM
ajbmeb-3088	86	34	.	.	PUNCT
ajbmeb-3088	87	1	2	2	X
ajbmeb-3088	87	2	.	.	X
ajbmeb-3088	87	3	international	international	ADJ
ajbmeb-3088	87	4	auditing	auditing	NOUN
ajbmeb-3088	87	5	and	and	CCONJ
ajbmeb-3088	87	6	assurance	assurance	NOUN
ajbmeb-3088	87	7	standards	standard	NOUN
ajbmeb-3088	87	8	board	board	NOUN
ajbmeb-3088	87	9	(	(	PUNCT
ajbmeb-3088	87	10	iaasb	iaasb	ADJ
ajbmeb-3088	87	11	)	)	PUNCT
ajbmeb-3088	87	12	,	,	PUNCT
ajbmeb-3088	87	13	isa	isa	PROPN
ajbmeb-3088	87	14	315	315	NUM
ajbmeb-3088	87	15	(	(	PUNCT
ajbmeb-3088	87	16	revised	revise	VERB
ajbmeb-3088	87	17	)	)	PUNCT
ajbmeb-3088	87	18	,	,	PUNCT
ajbmeb-3088	87	19	identifying	identify	VERB
ajbmeb-3088	87	20	and	and	CCONJ
ajbmeb-3088	87	21	assessing	assess	VERB
ajbmeb-3088	87	22	the	the	DET
ajbmeb-3088	87	23	risks	risk	NOUN
ajbmeb-3088	87	24	of	of	ADP
ajbmeb-3088	87	25	material	material	NOUN
ajbmeb-3088	87	26	misstatement	misstatement	NOUN
ajbmeb-3088	87	27	,	,	PUNCT
ajbmeb-3088	87	28	international	international	PROPN
ajbmeb-3088	87	29	federation	federation	PROPN
ajbmeb-3088	87	30	of	of	ADP
ajbmeb-3088	87	31	accountants	accountant	NOUN
ajbmeb-3088	87	32	(	(	PUNCT
ajbmeb-3088	87	33	ifac	ifac	NOUN
ajbmeb-3088	87	34	)	)	PUNCT
ajbmeb-3088	87	35	,	,	PUNCT
ajbmeb-3088	87	36	2019	2019	NUM
ajbmeb-3088	87	37	.	.	PUNCT
ajbmeb-3088	88	1	3	3	X
ajbmeb-3088	88	2	.	.	PUNCT
ajbmeb-3088	88	3	a.	a.	NOUN
ajbmeb-3088	88	4	a.	a.	PROPN
ajbmeb-3088	88	5	arens	arens	PROPN
ajbmeb-3088	88	6	,	,	PUNCT
ajbmeb-3088	88	7	r.	r.	PROPN
ajbmeb-3088	88	8	j.	j.	PROPN
ajbmeb-3088	88	9	elder	elder	PROPN
ajbmeb-3088	88	10	,	,	PUNCT
ajbmeb-3088	88	11	and	and	CCONJ
ajbmeb-3088	88	12	m.	m.	PROPN
ajbmeb-3088	88	13	s.	s.	PROPN
ajbmeb-3088	88	14	beasley	beasley	PROPN
ajbmeb-3088	88	15	,	,	PUNCT
ajbmeb-3088	88	16	auditing	auditing	NOUN
ajbmeb-3088	88	17	and	and	CCONJ
ajbmeb-3088	88	18	assurance	assurance	NOUN
ajbmeb-3088	88	19	services	service	NOUN
ajbmeb-3088	88	20	:	:	PUNCT
ajbmeb-3088	88	21	an	an	DET
ajbmeb-3088	88	22	integrated	integrated	ADJ
ajbmeb-3088	88	23	approach	approach	NOUN
ajbmeb-3088	88	24	,	,	PUNCT
ajbmeb-3088	88	25	17th	17th	ADJ
ajbmeb-3088	88	26	ed	ed	NOUN
ajbmeb-3088	88	27	.	.	PUNCT
ajbmeb-3088	89	1	pearson	pearson	PROPN
ajbmeb-3088	89	2	,	,	PUNCT
ajbmeb-3088	89	3	2020	2020	NUM
ajbmeb-3088	89	4	.	.	PUNCT
ajbmeb-3088	90	1	4	4	X
ajbmeb-3088	90	2	.	.	X
ajbmeb-3088	90	3	jsc	jsc	PROPN
ajbmeb-3088	90	4	uzbekneftegaz	uzbekneftegaz	PROPN
ajbmeb-3088	90	5	,	,	PUNCT
ajbmeb-3088	90	6	consolidated	consolidated	ADJ
ajbmeb-3088	90	7	financial	financial	ADJ
ajbmeb-3088	90	8	statements	statement	NOUN
ajbmeb-3088	90	9	and	and	CCONJ
ajbmeb-3088	90	10	independent	independent	ADJ
ajbmeb-3088	90	11	auditor	auditor	NOUN
ajbmeb-3088	90	12	's	's	PART
ajbmeb-3088	90	13	report	report	NOUN
ajbmeb-3088	90	14	for	for	ADP
ajbmeb-3088	90	15	the	the	DET
ajbmeb-3088	90	16	year	year	NOUN
ajbmeb-3088	90	17	ended	end	VERB
ajbmeb-3088	90	18	31	31	NUM
ajbmeb-3088	90	19	december	december	PROPN
ajbmeb-3088	90	20	2021	2021	NUM