id	sid	tid	token	lemma	pos
ajbmeb-3170	1	1	american	american	PROPN
ajbmeb-3170	1	2	journal	journal	PROPN
ajbmeb-3170	1	3	of	of	ADP
ajbmeb-3170	1	4	business	business	NOUN
ajbmeb-3170	1	5	management	management	NOUN
ajbmeb-3170	1	6	,	,	PUNCT
ajbmeb-3170	1	7	economics	economic	NOUN
ajbmeb-3170	1	8	and	and	CCONJ
ajbmeb-3170	1	9	banking	banking	NOUN
ajbmeb-3170	1	10	issn	issn	PROPN
ajbmeb-3170	1	11	(	(	PUNCT
ajbmeb-3170	1	12	e	e	NOUN
ajbmeb-3170	1	13	):	):	PUNCT
ajbmeb-3170	1	14	2832	2832	NUM
ajbmeb-3170	1	15	-	-	SYM
ajbmeb-3170	1	16	8078	8078	NUM
ajbmeb-3170	1	17	volume	volume	NOUN
ajbmeb-3170	1	18	42	42	NUM
ajbmeb-3170	1	19	,	,	PUNCT
ajbmeb-3170	1	20	november	november	PROPN
ajbmeb-3170	1	21	2025	2025	NUM
ajbmeb-3170	1	22	p	p	NOUN
ajbmeb-3170	1	23	a	a	DET
ajbmeb-3170	1	24	g	g	NOUN
ajbmeb-3170	1	25	e	e	NOUN
ajbmeb-3170	1	26	|	|	ADV
ajbmeb-3170	1	27	29	29	NUM
ajbmeb-3170	1	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3170	1	29	improving	improve	VERB
ajbmeb-3170	1	30	the	the	DET
ajbmeb-3170	1	31	consolidated	consolidated	ADJ
ajbmeb-3170	1	32	financial	financial	ADJ
ajbmeb-3170	1	33	reporting	reporting	NOUN
ajbmeb-3170	1	34	and	and	CCONJ
ajbmeb-3170	1	35	audit	audit	NOUN
ajbmeb-3170	1	36	methodology	methodology	NOUN
ajbmeb-3170	1	37	avazov	avazov	X
ajbmeb-3170	1	38	ilkhom	ilkhom	ADJ
ajbmeb-3170	1	39	associate	associate	PROPN
ajbmeb-3170	1	40	professor	professor	NOUN
ajbmeb-3170	1	41	,	,	PUNCT
ajbmeb-3170	1	42	phd	phd	NOUN
ajbmeb-3170	1	43	of	of	ADP
ajbmeb-3170	1	44	“	"	PUNCT
ajbmeb-3170	1	45	audit	audit	NOUN
ajbmeb-3170	1	46	”	"	PUNCT
ajbmeb-3170	1	47	department	department	NOUN
ajbmeb-3170	1	48	of	of	ADP
ajbmeb-3170	1	49	tashkent	tashkent	PROPN
ajbmeb-3170	1	50	state	state	PROPN
ajbmeb-3170	1	51	university	university	PROPN
ajbmeb-3170	1	52	of	of	ADP
ajbmeb-3170	1	53	economics	economic	NOUN
ajbmeb-3170	1	54	avazov.ilkxom@mail.ru	avazov.ilkxom@mail.ru	ADV
ajbmeb-3170	1	55	a	a	DET
ajbmeb-3170	1	56	b	b	PROPN
ajbmeb-3170	1	57	s	s	ADP
ajbmeb-3170	1	58	t	t	PROPN
ajbmeb-3170	1	59	r	r	NOUN
ajbmeb-3170	1	60	a	a	DET
ajbmeb-3170	1	61	c	c	NOUN
ajbmeb-3170	1	62	t	t	NOUN
ajbmeb-3170	1	63	k	k	X
ajbmeb-3170	1	64	e	e	PROPN
ajbmeb-3170	1	65	y	y	PROPN
ajbmeb-3170	1	66	w	w	NOUN
ajbmeb-3170	1	67	o	o	NOUN
ajbmeb-3170	1	68	r	r	NOUN
ajbmeb-3170	1	69	d	d	X
ajbmeb-3170	1	70	s	s	NOUN
ajbmeb-3170	1	71	in	in	ADP
ajbmeb-3170	1	72	the	the	DET
ajbmeb-3170	1	73	process	process	NOUN
ajbmeb-3170	1	74	of	of	ADP
ajbmeb-3170	1	75	presenting	present	VERB
ajbmeb-3170	1	76	a	a	DET
ajbmeb-3170	1	77	consolidated	consolidated	ADJ
ajbmeb-3170	1	78	financial	financial	ADJ
ajbmeb-3170	1	79	report	report	NOUN
ajbmeb-3170	1	80	prepared	prepare	VERB
ajbmeb-3170	1	81	in	in	ADP
ajbmeb-3170	1	82	accordance	accordance	NOUN
ajbmeb-3170	1	83	with	with	ADP
ajbmeb-3170	1	84	international	international	ADJ
ajbmeb-3170	1	85	standards	standard	NOUN
ajbmeb-3170	1	86	,	,	PUNCT
ajbmeb-3170	1	87	conclusions	conclusion	NOUN
ajbmeb-3170	1	88	and	and	CCONJ
ajbmeb-3170	1	89	recommendations	recommendation	NOUN
ajbmeb-3170	1	90	are	be	AUX
ajbmeb-3170	1	91	developed	develop	VERB
ajbmeb-3170	1	92	on	on	ADP
ajbmeb-3170	1	93	the	the	DET
ajbmeb-3170	1	94	problems	problem	NOUN
ajbmeb-3170	1	95	and	and	CCONJ
ajbmeb-3170	1	96	their	their	PRON
ajbmeb-3170	1	97	solutions	solution	NOUN
ajbmeb-3170	1	98	that	that	PRON
ajbmeb-3170	1	99	have	have	AUX
ajbmeb-3170	1	100	arisen	arise	VERB
ajbmeb-3170	1	101	in	in	ADP
ajbmeb-3170	1	102	the	the	DET
ajbmeb-3170	1	103	process	process	NOUN
ajbmeb-3170	1	104	of	of	ADP
ajbmeb-3170	1	105	conducting	conduct	VERB
ajbmeb-3170	1	106	an	an	DET
ajbmeb-3170	1	107	audit	audit	NOUN
ajbmeb-3170	1	108	,	,	PUNCT
ajbmeb-3170	1	109	improving	improve	VERB
ajbmeb-3170	1	110	the	the	DET
ajbmeb-3170	1	111	audit	audit	NOUN
ajbmeb-3170	1	112	quality	quality	NOUN
ajbmeb-3170	1	113	control	control	NOUN
ajbmeb-3170	1	114	system	system	NOUN
ajbmeb-3170	1	115	.	.	PUNCT
ajbmeb-3170	2	1	audit	audit	NOUN
ajbmeb-3170	2	2	process	process	NOUN
ajbmeb-3170	2	3	,	,	PUNCT
ajbmeb-3170	2	4	financial	financial	ADJ
ajbmeb-3170	2	5	reporting	reporting	NOUN
ajbmeb-3170	2	6	,	,	PUNCT
ajbmeb-3170	2	7	consolidated	consolidated	ADJ
ajbmeb-3170	2	8	financial	financial	ADJ
ajbmeb-3170	2	9	reporting	reporting	NOUN
ajbmeb-3170	2	10	,	,	PUNCT
ajbmeb-3170	2	11	external	external	ADJ
ajbmeb-3170	2	12	audit	audit	NOUN
ajbmeb-3170	2	13	,	,	PUNCT
ajbmeb-3170	2	14	international	international	ADJ
ajbmeb-3170	2	15	financial	financial	ADJ
ajbmeb-3170	2	16	reporting	reporting	NOUN
ajbmeb-3170	2	17	standards	standard	NOUN
ajbmeb-3170	2	18	,	,	PUNCT
ajbmeb-3170	2	19	international	international	ADJ
ajbmeb-3170	2	20	auditing	auditing	NOUN
ajbmeb-3170	2	21	standards	standard	NOUN
ajbmeb-3170	2	22	,	,	PUNCT
ajbmeb-3170	2	23	joint	joint	ADJ
ajbmeb-3170	2	24	-	-	PUNCT
ajbmeb-3170	2	25	stock	stock	NOUN
ajbmeb-3170	2	26	company	company	NOUN
ajbmeb-3170	2	27	,	,	PUNCT
ajbmeb-3170	2	28	audit	audit	VERB
ajbmeb-3170	2	29	quality	quality	NOUN
ajbmeb-3170	2	30	assessment	assessment	NOUN
ajbmeb-3170	2	31	.	.	PUNCT
ajbmeb-3170	3	1	introduction	introduction	NOUN
ajbmeb-3170	3	2	significance	significance	NOUN
ajbmeb-3170	3	3	and	and	CCONJ
ajbmeb-3170	3	4	importance	importance	NOUN
ajbmeb-3170	3	5	of	of	ADP
ajbmeb-3170	3	6	the	the	DET
ajbmeb-3170	3	7	topic	topic	NOUN
ajbmeb-3170	3	8	the	the	DET
ajbmeb-3170	3	9	main	main	ADJ
ajbmeb-3170	3	10	goal	goal	NOUN
ajbmeb-3170	3	11	of	of	ADP
ajbmeb-3170	3	12	the	the	DET
ajbmeb-3170	3	13	economic	economic	ADJ
ajbmeb-3170	3	14	reforms	reform	NOUN
ajbmeb-3170	3	15	carried	carry	VERB
ajbmeb-3170	3	16	out	out	ADP
ajbmeb-3170	3	17	in	in	ADP
ajbmeb-3170	3	18	our	our	PRON
ajbmeb-3170	3	19	country	country	NOUN
ajbmeb-3170	3	20	is	be	AUX
ajbmeb-3170	3	21	to	to	PART
ajbmeb-3170	3	22	accelerate	accelerate	VERB
ajbmeb-3170	3	23	the	the	DET
ajbmeb-3170	3	24	economic	economic	ADJ
ajbmeb-3170	3	25	activity	activity	NOUN
ajbmeb-3170	3	26	of	of	ADP
ajbmeb-3170	3	27	economic	economic	ADJ
ajbmeb-3170	3	28	entities	entity	NOUN
ajbmeb-3170	3	29	operating	operate	VERB
ajbmeb-3170	3	30	in	in	ADP
ajbmeb-3170	3	31	various	various	ADJ
ajbmeb-3170	3	32	forms	form	NOUN
ajbmeb-3170	3	33	of	of	ADP
ajbmeb-3170	3	34	ownership	ownership	NOUN
ajbmeb-3170	3	35	,	,	PUNCT
ajbmeb-3170	3	36	transfer	transfer	VERB
ajbmeb-3170	3	37	property	property	NOUN
ajbmeb-3170	3	38	from	from	ADP
ajbmeb-3170	3	39	state	state	NOUN
ajbmeb-3170	3	40	ownership	ownership	NOUN
ajbmeb-3170	3	41	to	to	ADP
ajbmeb-3170	3	42	the	the	DET
ajbmeb-3170	3	43	non	non	ADJ
ajbmeb-3170	3	44	-	-	ADJ
ajbmeb-3170	3	45	state	state	ADJ
ajbmeb-3170	3	46	sector	sector	NOUN
ajbmeb-3170	3	47	,	,	PUNCT
ajbmeb-3170	3	48	and	and	CCONJ
ajbmeb-3170	3	49	thereby	thereby	ADV
ajbmeb-3170	3	50	create	create	VERB
ajbmeb-3170	3	51	various	various	ADJ
ajbmeb-3170	3	52	self	self	NOUN
ajbmeb-3170	3	53	-	-	PUNCT
ajbmeb-3170	3	54	managed	manage	VERB
ajbmeb-3170	3	55	private	private	ADJ
ajbmeb-3170	3	56	enterprises	enterprise	NOUN
ajbmeb-3170	3	57	.	.	PUNCT
ajbmeb-3170	4	1	in	in	ADP
ajbmeb-3170	4	2	this	this	DET
ajbmeb-3170	4	3	case	case	NOUN
ajbmeb-3170	4	4	,	,	PUNCT
ajbmeb-3170	4	5	it	it	PRON
ajbmeb-3170	4	6	is	be	AUX
ajbmeb-3170	4	7	not	not	PART
ajbmeb-3170	4	8	a	a	DET
ajbmeb-3170	4	9	secret	secret	NOUN
ajbmeb-3170	4	10	of	of	ADP
ajbmeb-3170	4	11	using	use	VERB
ajbmeb-3170	4	12	some	some	DET
ajbmeb-3170	4	13	methods	method	NOUN
ajbmeb-3170	4	14	to	to	ADP
ajbmeb-3170	4	15	anyone	anyone	PRON
ajbmeb-3170	4	16	that	that	SCONJ
ajbmeb-3170	4	17	the	the	DET
ajbmeb-3170	4	18	expropriation	expropriation	NOUN
ajbmeb-3170	4	19	and	and	CCONJ
ajbmeb-3170	4	20	privatization	privatization	NOUN
ajbmeb-3170	4	21	of	of	ADP
ajbmeb-3170	4	22	property	property	NOUN
ajbmeb-3170	4	23	is	be	AUX
ajbmeb-3170	4	24	carried	carry	VERB
ajbmeb-3170	4	25	out	out	ADP
ajbmeb-3170	4	26	by	by	ADP
ajbmeb-3170	4	27	free	free	ADJ
ajbmeb-3170	4	28	transfer	transfer	NOUN
ajbmeb-3170	4	29	of	of	ADP
ajbmeb-3170	4	30	property	property	NOUN
ajbmeb-3170	4	31	,	,	PUNCT
ajbmeb-3170	4	32	sale	sale	NOUN
ajbmeb-3170	4	33	of	of	ADP
ajbmeb-3170	4	34	the	the	DET
ajbmeb-3170	4	35	enterprise	enterprise	NOUN
ajbmeb-3170	4	36	on	on	ADP
ajbmeb-3170	4	37	preferential	preferential	ADJ
ajbmeb-3170	4	38	terms	term	NOUN
ajbmeb-3170	4	39	,	,	PUNCT
ajbmeb-3170	4	40	sale	sale	NOUN
ajbmeb-3170	4	41	of	of	ADP
ajbmeb-3170	4	42	shares	share	NOUN
ajbmeb-3170	4	43	,	,	PUNCT
ajbmeb-3170	4	44	leasing	leasing	NOUN
ajbmeb-3170	4	45	of	of	ADP
ajbmeb-3170	4	46	enterprises	enterprise	NOUN
ajbmeb-3170	4	47	,	,	PUNCT
ajbmeb-3170	4	48	sale	sale	NOUN
ajbmeb-3170	4	49	of	of	ADP
ajbmeb-3170	4	50	small	small	ADJ
ajbmeb-3170	4	51	enterprises	enterprise	NOUN
ajbmeb-3170	4	52	at	at	ADP
ajbmeb-3170	4	53	auction	auction	NOUN
ajbmeb-3170	4	54	etc	etc	X
ajbmeb-3170	4	55	.	.	X
ajbmeb-3170	5	1	therefore	therefore	ADV
ajbmeb-3170	5	2	,	,	PUNCT
ajbmeb-3170	5	3	it	it	PRON
ajbmeb-3170	5	4	is	be	AUX
ajbmeb-3170	5	5	important	important	ADJ
ajbmeb-3170	5	6	to	to	PART
ajbmeb-3170	5	7	increase	increase	VERB
ajbmeb-3170	5	8	the	the	DET
ajbmeb-3170	5	9	level	level	NOUN
ajbmeb-3170	5	10	of	of	ADP
ajbmeb-3170	5	11	integration	integration	NOUN
ajbmeb-3170	5	12	of	of	ADP
ajbmeb-3170	5	13	our	our	PRON
ajbmeb-3170	5	14	country	country	NOUN
ajbmeb-3170	5	15	into	into	ADP
ajbmeb-3170	5	16	the	the	DET
ajbmeb-3170	5	17	world	world	NOUN
ajbmeb-3170	5	18	community	community	NOUN
ajbmeb-3170	5	19	,	,	PUNCT
ajbmeb-3170	5	20	to	to	PART
ajbmeb-3170	5	21	present	present	VERB
ajbmeb-3170	5	22	the	the	DET
ajbmeb-3170	5	23	financial	financial	ADJ
ajbmeb-3170	5	24	report	report	NOUN
ajbmeb-3170	5	25	based	base	VERB
ajbmeb-3170	5	26	on	on	ADP
ajbmeb-3170	5	27	international	international	ADJ
ajbmeb-3170	5	28	financial	financial	ADJ
ajbmeb-3170	5	29	reporting	reporting	NOUN
ajbmeb-3170	5	30	standards	standard	NOUN
ajbmeb-3170	5	31	in	in	ADP
ajbmeb-3170	5	32	accordance	accordance	NOUN
ajbmeb-3170	5	33	with	with	ADP
ajbmeb-3170	5	34	its	its	PRON
ajbmeb-3170	5	35	requirements	requirement	NOUN
ajbmeb-3170	5	36	.	.	PUNCT
ajbmeb-3170	6	1	as	as	ADP
ajbmeb-3170	6	2	a	a	DET
ajbmeb-3170	6	3	result	result	NOUN
ajbmeb-3170	6	4	of	of	ADP
ajbmeb-3170	6	5	the	the	DET
ajbmeb-3170	6	6	formation	formation	NOUN
ajbmeb-3170	6	7	and	and	CCONJ
ajbmeb-3170	6	8	development	development	NOUN
ajbmeb-3170	6	9	of	of	ADP
ajbmeb-3170	6	10	market	market	NOUN
ajbmeb-3170	6	11	economy	economy	NOUN
ajbmeb-3170	6	12	relations	relation	NOUN
ajbmeb-3170	6	13	,	,	PUNCT
ajbmeb-3170	6	14	effective	effective	ADJ
ajbmeb-3170	6	15	organization	organization	NOUN
ajbmeb-3170	6	16	of	of	ADP
ajbmeb-3170	6	17	financial	financial	ADJ
ajbmeb-3170	6	18	and	and	CCONJ
ajbmeb-3170	6	19	economic	economic	ADJ
ajbmeb-3170	6	20	activities	activity	NOUN
ajbmeb-3170	6	21	of	of	ADP
ajbmeb-3170	6	22	economic	economic	ADJ
ajbmeb-3170	6	23	entities	entity	NOUN
ajbmeb-3170	6	24	with	with	ADP
ajbmeb-3170	6	25	different	different	ADJ
ajbmeb-3170	6	26	forms	form	NOUN
ajbmeb-3170	6	27	of	of	ADP
ajbmeb-3170	6	28	ownership	ownership	NOUN
ajbmeb-3170	6	29	and	and	CCONJ
ajbmeb-3170	6	30	provision	provision	NOUN
ajbmeb-3170	6	31	of	of	ADP
ajbmeb-3170	6	32	professional	professional	ADJ
ajbmeb-3170	6	33	auditing	auditing	NOUN
ajbmeb-3170	6	34	services	service	NOUN
ajbmeb-3170	6	35	is	be	AUX
ajbmeb-3170	6	36	one	one	NUM
ajbmeb-3170	6	37	of	of	ADP
ajbmeb-3170	6	38	the	the	DET
ajbmeb-3170	6	39	most	most	ADV
ajbmeb-3170	6	40	urgent	urgent	ADJ
ajbmeb-3170	6	41	issues	issue	NOUN
ajbmeb-3170	6	42	of	of	ADP
ajbmeb-3170	6	43	today	today	NOUN
ajbmeb-3170	6	44	.	.	PUNCT
ajbmeb-3170	7	1	it	it	PRON
ajbmeb-3170	7	2	is	be	AUX
ajbmeb-3170	7	3	well	well	ADV
ajbmeb-3170	7	4	known	know	VERB
ajbmeb-3170	7	5	that	that	SCONJ
ajbmeb-3170	7	6	foreign	foreign	ADJ
ajbmeb-3170	7	7	investors	investor	NOUN
ajbmeb-3170	7	8	are	be	AUX
ajbmeb-3170	7	9	not	not	PART
ajbmeb-3170	7	10	interested	interested	ADJ
ajbmeb-3170	7	11	in	in	ADP
ajbmeb-3170	7	12	small	small	ADJ
ajbmeb-3170	7	13	enterprises	enterprise	NOUN
ajbmeb-3170	7	14	operating	operate	VERB
ajbmeb-3170	7	15	in	in	ADP
ajbmeb-3170	7	16	our	our	PRON
ajbmeb-3170	7	17	country	country	NOUN
ajbmeb-3170	7	18	,	,	PUNCT
ajbmeb-3170	7	19	so	so	SCONJ
ajbmeb-3170	7	20	it	it	PRON
ajbmeb-3170	7	21	is	be	AUX
ajbmeb-3170	7	22	necessary	necessary	ADJ
ajbmeb-3170	7	23	to	to	PART
ajbmeb-3170	7	24	establish	establish	VERB
ajbmeb-3170	7	25	large	large	ADJ
ajbmeb-3170	7	26	enterprises	enterprise	NOUN
ajbmeb-3170	7	27	,	,	PUNCT
ajbmeb-3170	7	28	or	or	CCONJ
ajbmeb-3170	7	29	if	if	SCONJ
ajbmeb-3170	7	30	not	not	PART
ajbmeb-3170	7	31	,	,	PUNCT
ajbmeb-3170	7	32	to	to	PART
ajbmeb-3170	7	33	increase	increase	VERB
ajbmeb-3170	7	34	the	the	DET
ajbmeb-3170	7	35	branches	branch	NOUN
ajbmeb-3170	7	36	of	of	ADP
ajbmeb-3170	7	37	small	small	ADJ
ajbmeb-3170	7	38	enterprises	enterprise	NOUN
ajbmeb-3170	7	39	and	and	CCONJ
ajbmeb-3170	7	40	turn	turn	VERB
ajbmeb-3170	7	41	them	they	PRON
ajbmeb-3170	7	42	into	into	ADP
ajbmeb-3170	7	43	large	large	ADJ
ajbmeb-3170	7	44	ones	one	NOUN
ajbmeb-3170	7	45	(	(	PUNCT
ajbmeb-3170	7	46	joint	joint	ADJ
ajbmeb-3170	7	47	-	-	PUNCT
ajbmeb-3170	7	48	stock	stock	NOUN
ajbmeb-3170	7	49	companies	company	NOUN
ajbmeb-3170	7	50	)	)	PUNCT
ajbmeb-3170	7	51	.	.	PUNCT
ajbmeb-3170	8	1	in	in	ADP
ajbmeb-3170	8	2	such	such	ADJ
ajbmeb-3170	8	3	conditions	condition	NOUN
ajbmeb-3170	8	4	,	,	PUNCT
ajbmeb-3170	8	5	the	the	DET
ajbmeb-3170	8	6	effective	effective	ADJ
ajbmeb-3170	8	7	implementation	implementation	NOUN
ajbmeb-3170	8	8	of	of	ADP
ajbmeb-3170	8	9	audit	audit	NOUN
ajbmeb-3170	8	10	services	service	NOUN
ajbmeb-3170	8	11	and	and	CCONJ
ajbmeb-3170	8	12	audit	audit	NOUN
ajbmeb-3170	8	13	activities	activity	NOUN
ajbmeb-3170	8	14	will	will	AUX
ajbmeb-3170	8	15	largely	largely	ADV
ajbmeb-3170	8	16	depend	depend	VERB
ajbmeb-3170	8	17	on	on	ADP
ajbmeb-3170	8	18	the	the	DET
ajbmeb-3170	8	19	quality	quality	NOUN
ajbmeb-3170	8	20	of	of	ADP
ajbmeb-3170	8	21	the	the	DET
ajbmeb-3170	8	22	audit	audit	NOUN
ajbmeb-3170	8	23	.	.	PUNCT
ajbmeb-3170	9	1	because	because	SCONJ
ajbmeb-3170	9	2	the	the	DET
ajbmeb-3170	9	3	quality	quality	NOUN
ajbmeb-3170	9	4	american	american	ADJ
ajbmeb-3170	9	5	journal	journal	PROPN
ajbmeb-3170	9	6	of	of	ADP
ajbmeb-3170	9	7	business	business	NOUN
ajbmeb-3170	9	8	management	management	NOUN
ajbmeb-3170	9	9	,	,	PUNCT
ajbmeb-3170	9	10	economics	economic	NOUN
ajbmeb-3170	9	11	and	and	CCONJ
ajbmeb-3170	9	12	banking	banking	NOUN
ajbmeb-3170	9	13	volume	volume	NOUN
ajbmeb-3170	9	14	42	42	NUM
ajbmeb-3170	9	15	november2025	november2025	PROPN
ajbmeb-3170	9	16	p	p	NOUN
ajbmeb-3170	9	17	a	a	DET
ajbmeb-3170	9	18	g	g	NOUN
ajbmeb-3170	9	19	e	e	NOUN
ajbmeb-3170	9	20	|	|	ADV
ajbmeb-3170	9	21	30	30	NUM
ajbmeb-3170	9	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3170	9	23	of	of	ADP
ajbmeb-3170	9	24	these	these	DET
ajbmeb-3170	9	25	audits	audits	NOUN
ajbmeb-3170	9	26	is	be	AUX
ajbmeb-3170	9	27	a	a	DET
ajbmeb-3170	9	28	factor	factor	NOUN
ajbmeb-3170	9	29	in	in	ADP
ajbmeb-3170	9	30	creating	create	VERB
ajbmeb-3170	9	31	a	a	DET
ajbmeb-3170	9	32	comfortable	comfortable	ADJ
ajbmeb-3170	9	33	environment	environment	NOUN
ajbmeb-3170	9	34	for	for	ADP
ajbmeb-3170	9	35	external	external	ADJ
ajbmeb-3170	9	36	information	information	NOUN
ajbmeb-3170	9	37	consumers	consumer	NOUN
ajbmeb-3170	9	38	,	,	PUNCT
ajbmeb-3170	9	39	including	include	VERB
ajbmeb-3170	9	40	investors	investor	NOUN
ajbmeb-3170	9	41	.	.	PUNCT
ajbmeb-3170	10	1	in	in	ADP
ajbmeb-3170	10	2	the	the	DET
ajbmeb-3170	10	3	republic	republic	NOUN
ajbmeb-3170	10	4	of	of	ADP
ajbmeb-3170	10	5	uzbekistan	uzbekistan	PROPN
ajbmeb-3170	10	6	,	,	PUNCT
ajbmeb-3170	10	7	it	it	PRON
ajbmeb-3170	10	8	is	be	AUX
ajbmeb-3170	10	9	important	important	ADJ
ajbmeb-3170	10	10	to	to	PART
ajbmeb-3170	10	11	prepare	prepare	VERB
ajbmeb-3170	10	12	and	and	CCONJ
ajbmeb-3170	10	13	present	present	VERB
ajbmeb-3170	10	14	financial	financial	ADJ
ajbmeb-3170	10	15	statements	statement	NOUN
ajbmeb-3170	10	16	of	of	ADP
ajbmeb-3170	10	17	joint	joint	ADJ
ajbmeb-3170	10	18	-	-	PUNCT
ajbmeb-3170	10	19	stock	stock	NOUN
ajbmeb-3170	10	20	companies	company	NOUN
ajbmeb-3170	10	21	based	base	VERB
ajbmeb-3170	10	22	on	on	ADP
ajbmeb-3170	10	23	international	international	ADJ
ajbmeb-3170	10	24	financial	financial	ADJ
ajbmeb-3170	10	25	reporting	reporting	NOUN
ajbmeb-3170	10	26	standards	standard	NOUN
ajbmeb-3170	10	27	,	,	PUNCT
ajbmeb-3170	10	28	to	to	PART
ajbmeb-3170	10	29	control	control	VERB
ajbmeb-3170	10	30	the	the	DET
ajbmeb-3170	10	31	quality	quality	NOUN
ajbmeb-3170	10	32	of	of	ADP
ajbmeb-3170	10	33	their	their	PRON
ajbmeb-3170	10	34	audit	audit	NOUN
ajbmeb-3170	10	35	during	during	ADP
ajbmeb-3170	10	36	the	the	DET
ajbmeb-3170	10	37	audit	audit	NOUN
ajbmeb-3170	10	38	,	,	PUNCT
ajbmeb-3170	10	39	and	and	CCONJ
ajbmeb-3170	10	40	to	to	PART
ajbmeb-3170	10	41	form	form	VERB
ajbmeb-3170	10	42	a	a	DET
ajbmeb-3170	10	43	quality	quality	NOUN
ajbmeb-3170	10	44	control	control	NOUN
ajbmeb-3170	10	45	system	system	NOUN
ajbmeb-3170	10	46	based	base	VERB
ajbmeb-3170	10	47	on	on	ADP
ajbmeb-3170	10	48	international	international	ADJ
ajbmeb-3170	10	49	standards	standard	NOUN
ajbmeb-3170	10	50	and	and	CCONJ
ajbmeb-3170	10	51	to	to	PART
ajbmeb-3170	10	52	improve	improve	VERB
ajbmeb-3170	10	53	it	it	PRON
ajbmeb-3170	10	54	.	.	PUNCT
ajbmeb-3170	11	1	the	the	DET
ajbmeb-3170	11	2	need	need	NOUN
ajbmeb-3170	11	3	for	for	ADP
ajbmeb-3170	11	4	an	an	DET
ajbmeb-3170	11	5	audit	audit	NOUN
ajbmeb-3170	11	6	ensures	ensure	VERB
ajbmeb-3170	11	7	the	the	DET
ajbmeb-3170	11	8	reliability	reliability	NOUN
ajbmeb-3170	11	9	of	of	ADP
ajbmeb-3170	11	10	key	key	ADJ
ajbmeb-3170	11	11	indicators	indicator	NOUN
ajbmeb-3170	11	12	in	in	ADP
ajbmeb-3170	11	13	the	the	DET
ajbmeb-3170	11	14	process	process	NOUN
ajbmeb-3170	11	15	of	of	ADP
ajbmeb-3170	11	16	attracting	attract	VERB
ajbmeb-3170	11	17	foreign	foreign	ADJ
ajbmeb-3170	11	18	investors	investor	NOUN
ajbmeb-3170	11	19	.	.	PUNCT
ajbmeb-3170	12	1	in	in	ADP
ajbmeb-3170	12	2	this	this	DET
ajbmeb-3170	12	3	regard	regard	NOUN
ajbmeb-3170	12	4	,	,	PUNCT
ajbmeb-3170	12	5	during	during	ADP
ajbmeb-3170	12	6	the	the	DET
ajbmeb-3170	12	7	audit	audit	NOUN
ajbmeb-3170	12	8	of	of	ADP
ajbmeb-3170	12	9	financial	financial	ADJ
ajbmeb-3170	12	10	statements	statement	NOUN
ajbmeb-3170	12	11	through	through	ADP
ajbmeb-3170	12	12	an	an	DET
ajbmeb-3170	12	13	external	external	ADJ
ajbmeb-3170	12	14	audit	audit	NOUN
ajbmeb-3170	12	15	,	,	PUNCT
ajbmeb-3170	12	16	the	the	DET
ajbmeb-3170	12	17	main	main	ADJ
ajbmeb-3170	12	18	attention	attention	NOUN
ajbmeb-3170	12	19	is	be	AUX
ajbmeb-3170	12	20	paid	pay	VERB
ajbmeb-3170	12	21	to	to	ADP
ajbmeb-3170	12	22	the	the	DET
ajbmeb-3170	12	23	quality	quality	NOUN
ajbmeb-3170	12	24	of	of	ADP
ajbmeb-3170	12	25	the	the	DET
ajbmeb-3170	12	26	audit	audit	NOUN
ajbmeb-3170	12	27	.	.	PUNCT
ajbmeb-3170	13	1	because	because	SCONJ
ajbmeb-3170	13	2	its	its	PRON
ajbmeb-3170	13	3	quality	quality	NOUN
ajbmeb-3170	13	4	allows	allow	VERB
ajbmeb-3170	13	5	an	an	DET
ajbmeb-3170	13	6	objective	objective	ADJ
ajbmeb-3170	13	7	assessment	assessment	NOUN
ajbmeb-3170	13	8	of	of	ADP
ajbmeb-3170	13	9	consolidated	consolidated	ADJ
ajbmeb-3170	13	10	financial	financial	ADJ
ajbmeb-3170	13	11	statements	statement	NOUN
ajbmeb-3170	13	12	and	and	CCONJ
ajbmeb-3170	13	13	creates	create	VERB
ajbmeb-3170	13	14	favorable	favorable	ADJ
ajbmeb-3170	13	15	conditions	condition	NOUN
ajbmeb-3170	13	16	for	for	ADP
ajbmeb-3170	13	17	attracting	attract	VERB
ajbmeb-3170	13	18	foreign	foreign	ADJ
ajbmeb-3170	13	19	investors	investor	NOUN
ajbmeb-3170	13	20	.	.	PUNCT
ajbmeb-3170	14	1	however	however	ADV
ajbmeb-3170	14	2	,	,	PUNCT
ajbmeb-3170	14	3	since	since	SCONJ
ajbmeb-3170	14	4	the	the	DET
ajbmeb-3170	14	5	issue	issue	NOUN
ajbmeb-3170	14	6	of	of	ADP
ajbmeb-3170	14	7	international	international	ADJ
ajbmeb-3170	14	8	audit	audit	NOUN
ajbmeb-3170	14	9	quality	quality	NOUN
ajbmeb-3170	14	10	and	and	CCONJ
ajbmeb-3170	14	11	the	the	DET
ajbmeb-3170	14	12	procedure	procedure	NOUN
ajbmeb-3170	14	13	for	for	ADP
ajbmeb-3170	14	14	evaluating	evaluate	VERB
ajbmeb-3170	14	15	the	the	DET
ajbmeb-3170	14	16	audit	audit	NOUN
ajbmeb-3170	14	17	quality	quality	NOUN
ajbmeb-3170	14	18	has	have	AUX
ajbmeb-3170	14	19	not	not	PART
ajbmeb-3170	14	20	been	be	AUX
ajbmeb-3170	14	21	developed	develop	VERB
ajbmeb-3170	14	22	in	in	ADP
ajbmeb-3170	14	23	our	our	PRON
ajbmeb-3170	14	24	country	country	NOUN
ajbmeb-3170	14	25	,	,	PUNCT
ajbmeb-3170	14	26	it	it	PRON
ajbmeb-3170	14	27	is	be	AUX
ajbmeb-3170	14	28	necessary	necessary	ADJ
ajbmeb-3170	14	29	to	to	PART
ajbmeb-3170	14	30	work	work	VERB
ajbmeb-3170	14	31	on	on	ADP
ajbmeb-3170	14	32	this	this	DET
ajbmeb-3170	14	33	issue	issue	NOUN
ajbmeb-3170	14	34	.	.	PUNCT
ajbmeb-3170	15	1	controlling	control	VERB
ajbmeb-3170	15	2	the	the	DET
ajbmeb-3170	15	3	quality	quality	NOUN
ajbmeb-3170	15	4	of	of	ADP
ajbmeb-3170	15	5	audits	audits	NOUN
ajbmeb-3170	15	6	depends	depend	VERB
ajbmeb-3170	15	7	on	on	ADP
ajbmeb-3170	15	8	the	the	DET
ajbmeb-3170	15	9	quality	quality	NOUN
ajbmeb-3170	15	10	of	of	ADP
ajbmeb-3170	15	11	the	the	DET
ajbmeb-3170	15	12	information	information	NOUN
ajbmeb-3170	15	13	obtained	obtain	VERB
ajbmeb-3170	15	14	by	by	ADP
ajbmeb-3170	15	15	the	the	DET
ajbmeb-3170	15	16	auditor	auditor	NOUN
ajbmeb-3170	15	17	and	and	CCONJ
ajbmeb-3170	15	18	the	the	DET
ajbmeb-3170	15	19	reliability	reliability	NOUN
ajbmeb-3170	15	20	and	and	CCONJ
ajbmeb-3170	15	21	accuracy	accuracy	NOUN
ajbmeb-3170	15	22	of	of	ADP
ajbmeb-3170	15	23	the	the	DET
ajbmeb-3170	15	24	information	information	NOUN
ajbmeb-3170	15	25	collected	collect	VERB
ajbmeb-3170	15	26	by	by	ADP
ajbmeb-3170	15	27	the	the	DET
ajbmeb-3170	15	28	auditor	auditor	NOUN
ajbmeb-3170	15	29	.	.	PUNCT
ajbmeb-3170	16	1	resolution	resolution	NOUN
ajbmeb-3170	16	2	of	of	ADP
ajbmeb-3170	16	3	the	the	DET
ajbmeb-3170	16	4	president	president	NOUN
ajbmeb-3170	16	5	of	of	ADP
ajbmeb-3170	16	6	the	the	DET
ajbmeb-3170	16	7	republic	republic	NOUN
ajbmeb-3170	16	8	of	of	ADP
ajbmeb-3170	16	9	uzbekistan	uzbekistan	PROPN
ajbmeb-3170	16	10	,	,	PUNCT
ajbmeb-3170	16	11	registered	register	VERB
ajbmeb-3170	16	12	as	as	ADP
ajbmeb-3170	16	13	a	a	DET
ajbmeb-3170	16	14	pq-4611	pq-4611	NOUN
ajbmeb-3170	16	15	and	and	CCONJ
ajbmeb-3170	16	16	dated	date	VERB
ajbmeb-3170	16	17	february	february	PROPN
ajbmeb-3170	16	18	24	24	NUM
ajbmeb-3170	16	19	,	,	PUNCT
ajbmeb-3170	16	20	2020	2020	NUM
ajbmeb-3170	16	21	"	"	PUNCT
ajbmeb-3170	16	22	on	on	ADP
ajbmeb-3170	16	23	additional	additional	ADJ
ajbmeb-3170	16	24	measures	measure	NOUN
ajbmeb-3170	16	25	for	for	ADP
ajbmeb-3170	16	26	the	the	DET
ajbmeb-3170	16	27	transition	transition	NOUN
ajbmeb-3170	16	28	to	to	ADP
ajbmeb-3170	16	29	international	international	ADJ
ajbmeb-3170	16	30	financial	financial	ADJ
ajbmeb-3170	16	31	reporting	reporting	NOUN
ajbmeb-3170	16	32	standards	standard	NOUN
ajbmeb-3170	16	33	"	"	PUNCT
ajbmeb-3170	16	34	jointstock	jointstock	NOUN
ajbmeb-3170	16	35	companies	company	NOUN
ajbmeb-3170	16	36	,	,	PUNCT
ajbmeb-3170	16	37	commercial	commercial	ADJ
ajbmeb-3170	16	38	banks	bank	NOUN
ajbmeb-3170	16	39	,	,	PUNCT
ajbmeb-3170	16	40	insurance	insurance	NOUN
ajbmeb-3170	16	41	organizations	organization	NOUN
ajbmeb-3170	16	42	and	and	CCONJ
ajbmeb-3170	16	43	legal	legal	ADJ
ajbmeb-3170	16	44	entities	entity	NOUN
ajbmeb-3170	16	45	included	include	VERB
ajbmeb-3170	16	46	in	in	ADP
ajbmeb-3170	16	47	the	the	DET
ajbmeb-3170	16	48	category	category	NOUN
ajbmeb-3170	16	49	of	of	ADP
ajbmeb-3170	16	50	large	large	ADJ
ajbmeb-3170	16	51	taxpayers	taxpayer	NOUN
ajbmeb-3170	16	52	,	,	PUNCT
ajbmeb-3170	16	53	starting	start	VERB
ajbmeb-3170	16	54	from	from	ADP
ajbmeb-3170	16	55	january	january	PROPN
ajbmeb-3170	16	56	1	1	NUM
ajbmeb-3170	16	57	,	,	PUNCT
ajbmeb-3170	16	58	2021	2021	NUM
ajbmeb-3170	16	59	,	,	PUNCT
ajbmeb-3170	16	60	organize	organize	VERB
ajbmeb-3170	16	61	accounting	accounting	NOUN
ajbmeb-3170	16	62	based	base	VERB
ajbmeb-3170	16	63	on	on	ADP
ajbmeb-3170	16	64	the	the	DET
ajbmeb-3170	16	65	isfr	isfr	ADJ
ajbmeb-3170	16	66	(	(	PUNCT
ajbmeb-3170	16	67	international	international	ADJ
ajbmeb-3170	16	68	standards	standard	NOUN
ajbmeb-3170	16	69	of	of	ADP
ajbmeb-3170	16	70	financial	financial	ADJ
ajbmeb-3170	16	71	reporting	reporting	NOUN
ajbmeb-3170	16	72	)	)	PUNCT
ajbmeb-3170	16	73	and	and	CCONJ
ajbmeb-3170	16	74	prepare	prepare	VERB
ajbmeb-3170	16	75	financial	financial	ADJ
ajbmeb-3170	16	76	statements	statement	NOUN
ajbmeb-3170	16	77	on	on	ADP
ajbmeb-3170	16	78	the	the	DET
ajbmeb-3170	16	79	basis	basis	NOUN
ajbmeb-3170	16	80	of	of	ADP
ajbmeb-3170	16	81	the	the	DET
ajbmeb-3170	16	82	isfr	isfr	NOUN
ajbmeb-3170	16	83	from	from	ADP
ajbmeb-3170	16	84	the	the	DET
ajbmeb-3170	16	85	end	end	NOUN
ajbmeb-3170	16	86	of	of	ADP
ajbmeb-3170	16	87	2021	2021	NUM
ajbmeb-3170	16	88	,	,	PUNCT
ajbmeb-3170	16	89	legal	legal	ADJ
ajbmeb-3170	16	90	entities	entity	NOUN
ajbmeb-3170	16	91	for	for	ADP
ajbmeb-3170	16	92	which	which	PRON
ajbmeb-3170	16	93	earlier	early	ADJ
ajbmeb-3170	16	94	deadlines	deadline	NOUN
ajbmeb-3170	16	95	for	for	ADP
ajbmeb-3170	16	96	the	the	DET
ajbmeb-3170	16	97	transition	transition	NOUN
ajbmeb-3170	16	98	to	to	ADP
ajbmeb-3170	16	99	the	the	DET
ajbmeb-3170	16	100	isfr	isfr	NOUN
ajbmeb-3170	16	101	are	be	AUX
ajbmeb-3170	16	102	provided	provide	VERB
ajbmeb-3170	16	103	for	for	ADP
ajbmeb-3170	16	104	in	in	ADP
ajbmeb-3170	16	105	the	the	DET
ajbmeb-3170	16	106	legislation	legislation	NOUN
ajbmeb-3170	16	107	cited	cite	VERB
ajbmeb-3170	16	108	as	as	ADP
ajbmeb-3170	16	109	an	an	DET
ajbmeb-3170	16	110	exception	exception	NOUN
ajbmeb-3170	16	111	[	[	X
ajbmeb-3170	16	112	1	1	NUM
ajbmeb-3170	16	113	]	]	PUNCT
ajbmeb-3170	16	114	.	.	PUNCT
ajbmeb-3170	17	1	in	in	ADP
ajbmeb-3170	17	2	addition	addition	NOUN
ajbmeb-3170	17	3	,	,	PUNCT
ajbmeb-3170	17	4	an	an	DET
ajbmeb-3170	17	5	appendix	appendix	NOUN
ajbmeb-3170	17	6	on	on	ADP
ajbmeb-3170	17	7	the	the	DET
ajbmeb-3170	17	8	implementation	implementation	NOUN
ajbmeb-3170	17	9	of	of	ADP
ajbmeb-3170	17	10	this	this	DET
ajbmeb-3170	17	11	decision	decision	NOUN
ajbmeb-3170	17	12	is	be	AUX
ajbmeb-3170	17	13	provided	provide	VERB
ajbmeb-3170	17	14	,	,	PUNCT
ajbmeb-3170	17	15	based	base	VERB
ajbmeb-3170	17	16	on	on	ADP
ajbmeb-3170	17	17	this	this	DET
ajbmeb-3170	17	18	appendix	appendix	NOUN
ajbmeb-3170	17	19	,	,	PUNCT
ajbmeb-3170	17	20	specific	specific	ADJ
ajbmeb-3170	17	21	assignments	assignment	NOUN
ajbmeb-3170	17	22	to	to	ADP
ajbmeb-3170	17	23	the	the	DET
ajbmeb-3170	17	24	higher	high	ADJ
ajbmeb-3170	17	25	and	and	CCONJ
ajbmeb-3170	17	26	relevant	relevant	ADJ
ajbmeb-3170	17	27	bodies	body	NOUN
ajbmeb-3170	17	28	and	and	CCONJ
ajbmeb-3170	17	29	deadlines	deadline	NOUN
ajbmeb-3170	17	30	for	for	ADP
ajbmeb-3170	17	31	the	the	DET
ajbmeb-3170	17	32	execution	execution	NOUN
ajbmeb-3170	17	33	of	of	ADP
ajbmeb-3170	17	34	this	this	DET
ajbmeb-3170	17	35	assignment	assignment	NOUN
ajbmeb-3170	17	36	are	be	AUX
ajbmeb-3170	17	37	given	give	VERB
ajbmeb-3170	17	38	.	.	PUNCT
ajbmeb-3170	18	1	in	in	ADP
ajbmeb-3170	18	2	such	such	ADJ
ajbmeb-3170	18	3	conditions	condition	NOUN
ajbmeb-3170	18	4	,	,	PUNCT
ajbmeb-3170	18	5	attracting	attract	VERB
ajbmeb-3170	18	6	foreign	foreign	ADJ
ajbmeb-3170	18	7	direct	direct	ADJ
ajbmeb-3170	18	8	investments	investment	NOUN
ajbmeb-3170	18	9	,	,	PUNCT
ajbmeb-3170	18	10	further	far	ADV
ajbmeb-3170	18	11	increasing	increase	VERB
ajbmeb-3170	18	12	the	the	DET
ajbmeb-3170	18	13	efficiency	efficiency	NOUN
ajbmeb-3170	18	14	of	of	ADP
ajbmeb-3170	18	15	joint	joint	ADJ
ajbmeb-3170	18	16	-	-	PUNCT
ajbmeb-3170	18	17	stock	stock	NOUN
ajbmeb-3170	18	18	companies	company	NOUN
ajbmeb-3170	18	19	,	,	PUNCT
ajbmeb-3170	18	20	ensuring	ensure	VERB
ajbmeb-3170	18	21	the	the	DET
ajbmeb-3170	18	22	openness	openness	NOUN
ajbmeb-3170	18	23	,	,	PUNCT
ajbmeb-3170	18	24	transparency	transparency	NOUN
ajbmeb-3170	18	25	and	and	CCONJ
ajbmeb-3170	18	26	attractiveness	attractiveness	NOUN
ajbmeb-3170	18	27	of	of	ADP
ajbmeb-3170	18	28	consolidated	consolidated	ADJ
ajbmeb-3170	18	29	financial	financial	ADJ
ajbmeb-3170	18	30	statements	statement	NOUN
ajbmeb-3170	18	31	prepared	prepare	VERB
ajbmeb-3170	18	32	by	by	ADP
ajbmeb-3170	18	33	joint	joint	ADJ
ajbmeb-3170	18	34	-	-	PUNCT
ajbmeb-3170	18	35	stock	stock	NOUN
ajbmeb-3170	18	36	companies	company	NOUN
ajbmeb-3170	18	37	for	for	ADP
ajbmeb-3170	18	38	the	the	DET
ajbmeb-3170	18	39	investors	investor	NOUN
ajbmeb-3170	18	40	involved	involve	VERB
ajbmeb-3170	18	41	,	,	PUNCT
ajbmeb-3170	18	42	introducing	introduce	VERB
ajbmeb-3170	18	43	modern	modern	ADJ
ajbmeb-3170	18	44	corporate	corporate	ADJ
ajbmeb-3170	18	45	management	management	NOUN
ajbmeb-3170	18	46	methods	method	NOUN
ajbmeb-3170	18	47	creating	create	VERB
ajbmeb-3170	18	48	favorable	favorable	ADJ
ajbmeb-3170	18	49	conditions	condition	NOUN
ajbmeb-3170	18	50	for	for	ADP
ajbmeb-3170	18	51	strengthening	strengthen	VERB
ajbmeb-3170	18	52	the	the	DET
ajbmeb-3170	18	53	role	role	NOUN
ajbmeb-3170	18	54	of	of	ADP
ajbmeb-3170	18	55	shareholders	shareholder	NOUN
ajbmeb-3170	18	56	in	in	ADP
ajbmeb-3170	18	57	the	the	DET
ajbmeb-3170	18	58	strategic	strategic	ADJ
ajbmeb-3170	18	59	management	management	NOUN
ajbmeb-3170	18	60	of	of	ADP
ajbmeb-3170	18	61	joint	joint	ADJ
ajbmeb-3170	18	62	-	-	PUNCT
ajbmeb-3170	18	63	stock	stock	NOUN
ajbmeb-3170	18	64	companies	company	NOUN
ajbmeb-3170	18	65	,	,	PUNCT
ajbmeb-3170	18	66	there	there	PRON
ajbmeb-3170	18	67	is	be	VERB
ajbmeb-3170	18	68	no	no	DET
ajbmeb-3170	18	69	effective	effective	ADJ
ajbmeb-3170	18	70	system	system	NOUN
ajbmeb-3170	18	71	of	of	ADP
ajbmeb-3170	18	72	external	external	ADJ
ajbmeb-3170	18	73	control	control	NOUN
ajbmeb-3170	18	74	of	of	ADP
ajbmeb-3170	18	75	the	the	DET
ajbmeb-3170	18	76	quality	quality	NOUN
ajbmeb-3170	18	77	of	of	ADP
ajbmeb-3170	18	78	audit	audit	NOUN
ajbmeb-3170	18	79	organizations	organization	NOUN
ajbmeb-3170	18	80	'	'	PART
ajbmeb-3170	18	81	activities	activity	NOUN
ajbmeb-3170	18	82	,	,	PUNCT
ajbmeb-3170	18	83	which	which	PRON
ajbmeb-3170	18	84	affects	affect	VERB
ajbmeb-3170	18	85	the	the	DET
ajbmeb-3170	18	86	further	further	ADJ
ajbmeb-3170	18	87	development	development	NOUN
ajbmeb-3170	18	88	of	of	ADP
ajbmeb-3170	18	89	audit	audit	NOUN
ajbmeb-3170	18	90	,	,	PUNCT
ajbmeb-3170	18	91	the	the	DET
ajbmeb-3170	18	92	importance	importance	NOUN
ajbmeb-3170	18	93	of	of	ADP
ajbmeb-3170	18	94	management	management	NOUN
ajbmeb-3170	18	95	decision	decision	NOUN
ajbmeb-3170	18	96	-	-	PUNCT
ajbmeb-3170	18	97	making	make	VERB
ajbmeb-3170	18	98	and	and	CCONJ
ajbmeb-3170	18	99	audit	audit	NOUN
ajbmeb-3170	18	100	services	service	NOUN
ajbmeb-3170	18	101	in	in	ADP
ajbmeb-3170	18	102	improving	improve	VERB
ajbmeb-3170	18	103	the	the	DET
ajbmeb-3170	18	104	quality	quality	NOUN
ajbmeb-3170	18	105	of	of	ADP
ajbmeb-3170	18	106	corporate	corporate	ADJ
ajbmeb-3170	18	107	management	management	NOUN
ajbmeb-3170	18	108	,	,	PUNCT
ajbmeb-3170	18	109	work	work	NOUN
ajbmeb-3170	18	110	and	and	CCONJ
ajbmeb-3170	18	111	auditors	auditor	NOUN
ajbmeb-3170	18	112	'	'	PART
ajbmeb-3170	18	113	wrongdoing	wrongdoing	NOUN
ajbmeb-3170	18	114	hinders	hinder	VERB
ajbmeb-3170	18	115	the	the	DET
ajbmeb-3170	18	116	improvement	improvement	NOUN
ajbmeb-3170	18	117	of	of	ADP
ajbmeb-3170	18	118	behavior	behavior	NOUN
ajbmeb-3170	18	119	.	.	PUNCT
ajbmeb-3170	19	1	in	in	ADP
ajbmeb-3170	19	2	this	this	DET
ajbmeb-3170	19	3	decision	decision	NOUN
ajbmeb-3170	19	4	,	,	PUNCT
ajbmeb-3170	19	5	the	the	DET
ajbmeb-3170	19	6	task	task	NOUN
ajbmeb-3170	19	7	of	of	ADP
ajbmeb-3170	19	8	quality	quality	NOUN
ajbmeb-3170	19	9	control	control	NOUN
ajbmeb-3170	19	10	of	of	ADP
ajbmeb-3170	19	11	annual	annual	ADJ
ajbmeb-3170	19	12	financial	financial	ADJ
ajbmeb-3170	19	13	statements	statement	NOUN
ajbmeb-3170	19	14	of	of	ADP
ajbmeb-3170	19	15	joint	joint	ADJ
ajbmeb-3170	19	16	-	-	PUNCT
ajbmeb-3170	19	17	stock	stock	NOUN
ajbmeb-3170	19	18	companies	company	NOUN
ajbmeb-3170	19	19	is	be	AUX
ajbmeb-3170	19	20	assigned	assign	VERB
ajbmeb-3170	19	21	to	to	ADP
ajbmeb-3170	19	22	the	the	DET
ajbmeb-3170	19	23	compliance	compliance	NOUN
ajbmeb-3170	19	24	with	with	ADP
ajbmeb-3170	19	25	the	the	DET
ajbmeb-3170	19	26	isfr	isfr	NOUN
ajbmeb-3170	19	27	.	.	PUNCT
ajbmeb-3170	20	1	methodology	methodology	NOUN
ajbmeb-3170	20	2	in	in	ADP
ajbmeb-3170	20	3	increasing	increase	VERB
ajbmeb-3170	20	4	the	the	DET
ajbmeb-3170	20	5	transparency	transparency	NOUN
ajbmeb-3170	20	6	of	of	ADP
ajbmeb-3170	20	7	consolidated	consolidated	ADJ
ajbmeb-3170	20	8	financial	financial	ADJ
ajbmeb-3170	20	9	statements	statement	NOUN
ajbmeb-3170	21	1	,	,	PUNCT
ajbmeb-3170	21	2	the	the	DET
ajbmeb-3170	21	3	qualitative	qualitative	ADJ
ajbmeb-3170	21	4	characteristics	characteristic	NOUN
ajbmeb-3170	21	5	of	of	ADP
ajbmeb-3170	21	6	financial	financial	ADJ
ajbmeb-3170	21	7	information	information	NOUN
ajbmeb-3170	21	8	,	,	PUNCT
ajbmeb-3170	21	9	including	include	VERB
ajbmeb-3170	21	10	reliable	reliable	ADJ
ajbmeb-3170	21	11	presentation	presentation	NOUN
ajbmeb-3170	21	12	of	of	ADP
ajbmeb-3170	21	13	data	datum	NOUN
ajbmeb-3170	21	14	,	,	PUNCT
ajbmeb-3170	21	15	data	datum	NOUN
ajbmeb-3170	21	16	relativity	relativity	NOUN
ajbmeb-3170	21	17	,	,	PUNCT
ajbmeb-3170	21	18	auditability	auditability	NOUN
ajbmeb-3170	21	19	of	of	ADP
ajbmeb-3170	21	20	reporting	report	VERB
ajbmeb-3170	21	21	data	datum	NOUN
ajbmeb-3170	21	22	,	,	PUNCT
ajbmeb-3170	21	23	timeliness	timeliness	NOUN
ajbmeb-3170	21	24	and	and	CCONJ
ajbmeb-3170	21	25	data	datum	NOUN
ajbmeb-3170	21	26	clarity	clarity	NOUN
ajbmeb-3170	21	27	,	,	PUNCT
ajbmeb-3170	21	28	ensure	ensure	VERB
ajbmeb-3170	21	29	that	that	SCONJ
ajbmeb-3170	21	30	the	the	DET
ajbmeb-3170	21	31	information	information	NOUN
ajbmeb-3170	21	32	included	include	VERB
ajbmeb-3170	21	33	in	in	ADP
ajbmeb-3170	21	34	the	the	DET
ajbmeb-3170	21	35	reporting	reporting	NOUN
ajbmeb-3170	21	36	forms	form	NOUN
ajbmeb-3170	21	37	is	be	AUX
ajbmeb-3170	21	38	reliable	reliable	ADJ
ajbmeb-3170	21	39	and	and	CCONJ
ajbmeb-3170	21	40	external	external	ADJ
ajbmeb-3170	21	41	users	user	NOUN
ajbmeb-3170	21	42	can	can	AUX
ajbmeb-3170	21	43	make	make	VERB
ajbmeb-3170	21	44	confident	confident	ADJ
ajbmeb-3170	21	45	decisions	decision	NOUN
ajbmeb-3170	21	46	about	about	ADP
ajbmeb-3170	21	47	the	the	DET
ajbmeb-3170	21	48	business	business	NOUN
ajbmeb-3170	21	49	entity	entity	NOUN
ajbmeb-3170	21	50	.	.	PUNCT
ajbmeb-3170	22	1	as	as	SCONJ
ajbmeb-3170	22	2	we	we	PRON
ajbmeb-3170	22	3	know	know	VERB
ajbmeb-3170	22	4	,	,	PUNCT
ajbmeb-3170	22	5	it	it	PRON
ajbmeb-3170	22	6	is	be	AUX
ajbmeb-3170	22	7	necessary	necessary	ADJ
ajbmeb-3170	22	8	for	for	ADP
ajbmeb-3170	22	9	every	every	DET
ajbmeb-3170	22	10	enterprise	enterprise	NOUN
ajbmeb-3170	22	11	to	to	PART
ajbmeb-3170	22	12	submit	submit	VERB
ajbmeb-3170	22	13	the	the	DET
ajbmeb-3170	22	14	financial	financial	ADJ
ajbmeb-3170	22	15	report	report	NOUN
ajbmeb-3170	22	16	at	at	ADP
ajbmeb-3170	22	17	the	the	DET
ajbmeb-3170	22	18	end	end	NOUN
ajbmeb-3170	22	19	of	of	ADP
ajbmeb-3170	22	20	the	the	DET
ajbmeb-3170	22	21	financial	financial	ADJ
ajbmeb-3170	22	22	year	year	NOUN
ajbmeb-3170	22	23	to	to	ADP
ajbmeb-3170	22	24	the	the	DET
ajbmeb-3170	22	25	higher	high	ADJ
ajbmeb-3170	22	26	authorities	authority	NOUN
ajbmeb-3170	22	27	.	.	PUNCT
ajbmeb-3170	23	1	therefore	therefore	ADV
ajbmeb-3170	23	2	,	,	PUNCT
ajbmeb-3170	23	3	whether	whether	SCONJ
ajbmeb-3170	23	4	it	it	PRON
ajbmeb-3170	23	5	is	be	AUX
ajbmeb-3170	23	6	a	a	DET
ajbmeb-3170	23	7	small	small	ADJ
ajbmeb-3170	23	8	business	business	NOUN
ajbmeb-3170	23	9	or	or	CCONJ
ajbmeb-3170	23	10	a	a	DET
ajbmeb-3170	23	11	large	large	ADJ
ajbmeb-3170	23	12	enterprise	enterprise	NOUN
ajbmeb-3170	23	13	,	,	PUNCT
ajbmeb-3170	23	14	it	it	PRON
ajbmeb-3170	23	15	still	still	ADV
ajbmeb-3170	23	16	presents	present	VERB
ajbmeb-3170	23	17	an	an	DET
ajbmeb-3170	23	18	annual	annual	ADJ
ajbmeb-3170	23	19	financial	financial	ADJ
ajbmeb-3170	23	20	report	report	NOUN
ajbmeb-3170	23	21	.	.	PUNCT
ajbmeb-3170	24	1	but	but	CCONJ
ajbmeb-3170	24	2	large	large	ADJ
ajbmeb-3170	24	3	enterprises	enterprise	NOUN
ajbmeb-3170	24	4	and	and	CCONJ
ajbmeb-3170	24	5	companies	company	NOUN
ajbmeb-3170	24	6	operating	operate	VERB
ajbmeb-3170	24	7	in	in	ADP
ajbmeb-3170	24	8	our	our	PRON
ajbmeb-3170	24	9	country	country	NOUN
ajbmeb-3170	24	10	are	be	AUX
ajbmeb-3170	24	11	american	american	ADJ
ajbmeb-3170	24	12	journal	journal	PROPN
ajbmeb-3170	24	13	of	of	ADP
ajbmeb-3170	24	14	business	business	NOUN
ajbmeb-3170	24	15	management	management	NOUN
ajbmeb-3170	24	16	,	,	PUNCT
ajbmeb-3170	24	17	economics	economic	NOUN
ajbmeb-3170	24	18	and	and	CCONJ
ajbmeb-3170	24	19	banking	banking	NOUN
ajbmeb-3170	24	20	volume	volume	NOUN
ajbmeb-3170	24	21	42	42	NUM
ajbmeb-3170	25	1	november2025	november2025	PROPN
ajbmeb-3170	25	2	p	p	NOUN
ajbmeb-3170	25	3	a	a	DET
ajbmeb-3170	25	4	g	g	NOUN
ajbmeb-3170	25	5	e	e	NOUN
ajbmeb-3170	25	6	|	|	NOUN
ajbmeb-3170	25	7	31	31	NUM
ajbmeb-3170	25	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3170	25	9	required	require	VERB
ajbmeb-3170	25	10	to	to	PART
ajbmeb-3170	25	11	prepare	prepare	VERB
ajbmeb-3170	25	12	their	their	PRON
ajbmeb-3170	25	13	financial	financial	ADJ
ajbmeb-3170	25	14	reports	report	NOUN
ajbmeb-3170	25	15	based	base	VERB
ajbmeb-3170	25	16	on	on	ADP
ajbmeb-3170	25	17	international	international	ADJ
ajbmeb-3170	25	18	standards	standard	NOUN
ajbmeb-3170	25	19	.	.	PUNCT
ajbmeb-3170	26	1	in	in	ADP
ajbmeb-3170	26	2	the	the	DET
ajbmeb-3170	26	3	development	development	NOUN
ajbmeb-3170	26	4	of	of	ADP
ajbmeb-3170	26	5	economic	economic	ADJ
ajbmeb-3170	26	6	diversification	diversification	NOUN
ajbmeb-3170	26	7	processes	process	NOUN
ajbmeb-3170	26	8	,	,	PUNCT
ajbmeb-3170	26	9	long	long	ADJ
ajbmeb-3170	26	10	-	-	PUNCT
ajbmeb-3170	26	11	term	term	NOUN
ajbmeb-3170	26	12	relations	relation	NOUN
ajbmeb-3170	26	13	are	be	AUX
ajbmeb-3170	26	14	one	one	NUM
ajbmeb-3170	26	15	of	of	ADP
ajbmeb-3170	26	16	the	the	DET
ajbmeb-3170	26	17	important	important	ADJ
ajbmeb-3170	26	18	issues	issue	NOUN
ajbmeb-3170	26	19	for	for	ADP
ajbmeb-3170	26	20	the	the	DET
ajbmeb-3170	26	21	continuous	continuous	ADJ
ajbmeb-3170	26	22	operation	operation	NOUN
ajbmeb-3170	26	23	of	of	ADP
ajbmeb-3170	26	24	companies	company	NOUN
ajbmeb-3170	26	25	and	and	CCONJ
ajbmeb-3170	26	26	the	the	DET
ajbmeb-3170	26	27	availability	availability	NOUN
ajbmeb-3170	26	28	of	of	ADP
ajbmeb-3170	26	29	competitive	competitive	ADJ
ajbmeb-3170	26	30	products	product	NOUN
ajbmeb-3170	26	31	.	.	PUNCT
ajbmeb-3170	27	1	in	in	ADP
ajbmeb-3170	27	2	this	this	DET
ajbmeb-3170	27	3	case	case	NOUN
ajbmeb-3170	27	4	,	,	PUNCT
ajbmeb-3170	27	5	the	the	DET
ajbmeb-3170	27	6	main	main	ADJ
ajbmeb-3170	27	7	factor	factor	NOUN
ajbmeb-3170	27	8	that	that	PRON
ajbmeb-3170	27	9	creates	create	VERB
ajbmeb-3170	27	10	the	the	DET
ajbmeb-3170	27	11	need	need	NOUN
ajbmeb-3170	27	12	for	for	ADP
ajbmeb-3170	27	13	the	the	DET
ajbmeb-3170	27	14	preparation	preparation	NOUN
ajbmeb-3170	27	15	of	of	ADP
ajbmeb-3170	27	16	consolidated	consolidated	ADJ
ajbmeb-3170	27	17	financial	financial	ADJ
ajbmeb-3170	27	18	statements	statement	NOUN
ajbmeb-3170	27	19	prepared	prepare	VERB
ajbmeb-3170	27	20	by	by	ADP
ajbmeb-3170	27	21	companies	company	NOUN
ajbmeb-3170	27	22	is	be	AUX
ajbmeb-3170	27	23	the	the	DET
ajbmeb-3170	27	24	expansion	expansion	NOUN
ajbmeb-3170	27	25	of	of	ADP
ajbmeb-3170	27	26	the	the	DET
ajbmeb-3170	27	27	range	range	NOUN
ajbmeb-3170	27	28	of	of	ADP
ajbmeb-3170	27	29	relations	relation	NOUN
ajbmeb-3170	27	30	.	.	PUNCT
ajbmeb-3170	28	1	currently	currently	ADV
ajbmeb-3170	28	2	,	,	PUNCT
ajbmeb-3170	28	3	one	one	NUM
ajbmeb-3170	28	4	of	of	ADP
ajbmeb-3170	28	5	the	the	DET
ajbmeb-3170	28	6	important	important	ADJ
ajbmeb-3170	28	7	issues	issue	NOUN
ajbmeb-3170	28	8	is	be	AUX
ajbmeb-3170	28	9	to	to	PART
ajbmeb-3170	28	10	prepare	prepare	VERB
ajbmeb-3170	28	11	a	a	DET
ajbmeb-3170	28	12	consolidated	consolidated	ADJ
ajbmeb-3170	28	13	financial	financial	ADJ
ajbmeb-3170	28	14	report	report	NOUN
ajbmeb-3170	28	15	by	by	ADP
ajbmeb-3170	28	16	joint	joint	ADJ
ajbmeb-3170	28	17	-	-	PUNCT
ajbmeb-3170	28	18	stock	stock	NOUN
ajbmeb-3170	28	19	companies	company	NOUN
ajbmeb-3170	28	20	and	and	CCONJ
ajbmeb-3170	28	21	ensure	ensure	VERB
ajbmeb-3170	28	22	its	its	PRON
ajbmeb-3170	28	23	transparency	transparency	NOUN
ajbmeb-3170	28	24	.	.	PUNCT
ajbmeb-3170	29	1	when	when	SCONJ
ajbmeb-3170	29	2	preparing	prepare	VERB
ajbmeb-3170	29	3	and	and	CCONJ
ajbmeb-3170	29	4	presenting	present	VERB
ajbmeb-3170	29	5	a	a	DET
ajbmeb-3170	29	6	financial	financial	ADJ
ajbmeb-3170	29	7	report	report	NOUN
ajbmeb-3170	29	8	according	accord	VERB
ajbmeb-3170	29	9	to	to	ADP
ajbmeb-3170	29	10	international	international	ADJ
ajbmeb-3170	29	11	standards	standard	NOUN
ajbmeb-3170	29	12	of	of	ADP
ajbmeb-3170	29	13	financial	financial	ADJ
ajbmeb-3170	29	14	reporting	reporting	NOUN
ajbmeb-3170	29	15	,	,	PUNCT
ajbmeb-3170	29	16	the	the	DET
ajbmeb-3170	29	17	following	follow	VERB
ajbmeb-3170	29	18	steps	step	NOUN
ajbmeb-3170	29	19	must	must	AUX
ajbmeb-3170	29	20	be	be	AUX
ajbmeb-3170	29	21	taken	take	VERB
ajbmeb-3170	29	22	:	:	PUNCT
ajbmeb-3170	29	23	1	1	X
ajbmeb-3170	29	24	.	.	X
ajbmeb-3170	29	25	planning	plan	VERB
ajbmeb-3170	29	26	the	the	DET
ajbmeb-3170	29	27	transition	transition	NOUN
ajbmeb-3170	29	28	process	process	NOUN
ajbmeb-3170	29	29	of	of	ADP
ajbmeb-3170	29	30	ismr	ismr	NOUN
ajbmeb-3170	29	31	;	;	PUNCT
ajbmeb-3170	29	32	2	2	X
ajbmeb-3170	29	33	.	.	X
ajbmeb-3170	29	34	development	development	NOUN
ajbmeb-3170	29	35	of	of	ADP
ajbmeb-3170	29	36	methods	method	NOUN
ajbmeb-3170	29	37	and	and	CCONJ
ajbmeb-3170	29	38	means	mean	NOUN
ajbmeb-3170	29	39	of	of	ADP
ajbmeb-3170	29	40	transition	transition	NOUN
ajbmeb-3170	29	41	to	to	ADP
ajbmeb-3170	29	42	ismr	ismr	NOUN
ajbmeb-3170	29	43	;	;	PUNCT
ajbmeb-3170	29	44	3	3	X
ajbmeb-3170	29	45	.	.	X
ajbmeb-3170	29	46	gathering	gather	VERB
ajbmeb-3170	29	47	information	information	NOUN
ajbmeb-3170	29	48	and	and	CCONJ
ajbmeb-3170	29	49	preparing	prepare	VERB
ajbmeb-3170	29	50	financial	financial	ADJ
ajbmeb-3170	29	51	reports	report	NOUN
ajbmeb-3170	29	52	;	;	PUNCT
ajbmeb-3170	29	53	4	4	X
ajbmeb-3170	29	54	.	.	X
ajbmeb-3170	29	55	preparing	prepare	VERB
ajbmeb-3170	29	56	experts	expert	NOUN
ajbmeb-3170	29	57	for	for	ADP
ajbmeb-3170	29	58	consolidated	consolidated	ADJ
ajbmeb-3170	29	59	financial	financial	ADJ
ajbmeb-3170	29	60	statements	statement	NOUN
ajbmeb-3170	29	61	;	;	PUNCT
ajbmeb-3170	29	62	5	5	X
ajbmeb-3170	29	63	.	.	X
ajbmeb-3170	29	64	improvement	improvement	NOUN
ajbmeb-3170	29	65	of	of	ADP
ajbmeb-3170	29	66	the	the	DET
ajbmeb-3170	29	67	process	process	NOUN
ajbmeb-3170	29	68	of	of	ADP
ajbmeb-3170	29	69	preparing	prepare	VERB
ajbmeb-3170	29	70	financial	financial	ADJ
ajbmeb-3170	29	71	reports	report	NOUN
ajbmeb-3170	29	72	on	on	ADP
ajbmeb-3170	29	73	ismr	ismr	NOUN
ajbmeb-3170	29	74	.	.	PUNCT
ajbmeb-3170	30	1	the	the	DET
ajbmeb-3170	30	2	sequence	sequence	NOUN
ajbmeb-3170	30	3	of	of	ADP
ajbmeb-3170	30	4	actions	action	NOUN
ajbmeb-3170	30	5	performed	perform	VERB
ajbmeb-3170	30	6	in	in	ADP
ajbmeb-3170	30	7	the	the	DET
ajbmeb-3170	30	8	above	above	ADJ
ajbmeb-3170	30	9	steps	step	NOUN
ajbmeb-3170	30	10	is	be	AUX
ajbmeb-3170	30	11	as	as	SCONJ
ajbmeb-3170	30	12	follows	follow	VERB
ajbmeb-3170	30	13	.	.	PUNCT
ajbmeb-3170	31	1	the	the	DET
ajbmeb-3170	31	2	activities	activity	NOUN
ajbmeb-3170	31	3	to	to	PART
ajbmeb-3170	31	4	be	be	AUX
ajbmeb-3170	31	5	carried	carry	VERB
ajbmeb-3170	31	6	out	out	ADP
ajbmeb-3170	31	7	in	in	ADP
ajbmeb-3170	31	8	the	the	DET
ajbmeb-3170	31	9	first	first	ADJ
ajbmeb-3170	31	10	stage	stage	NOUN
ajbmeb-3170	31	11	are	be	AUX
ajbmeb-3170	31	12	to	to	PART
ajbmeb-3170	31	13	determine	determine	VERB
ajbmeb-3170	31	14	the	the	DET
ajbmeb-3170	31	15	purpose	purpose	NOUN
ajbmeb-3170	31	16	of	of	ADP
ajbmeb-3170	31	17	preparing	prepare	VERB
ajbmeb-3170	31	18	a	a	DET
ajbmeb-3170	31	19	report	report	NOUN
ajbmeb-3170	31	20	on	on	ADP
ajbmeb-3170	31	21	ismr	ismr	NOUN
ajbmeb-3170	31	22	,	,	PUNCT
ajbmeb-3170	31	23	to	to	PART
ajbmeb-3170	31	24	appoint	appoint	VERB
ajbmeb-3170	31	25	a	a	DET
ajbmeb-3170	31	26	group	group	NOUN
ajbmeb-3170	31	27	of	of	ADP
ajbmeb-3170	31	28	employees	employee	NOUN
ajbmeb-3170	31	29	responsible	responsible	ADJ
ajbmeb-3170	31	30	for	for	ADP
ajbmeb-3170	31	31	preparing	prepare	VERB
ajbmeb-3170	31	32	a	a	DET
ajbmeb-3170	31	33	report	report	NOUN
ajbmeb-3170	31	34	on	on	ADP
ajbmeb-3170	31	35	ismr	ismr	NOUN
ajbmeb-3170	31	36	,	,	PUNCT
ajbmeb-3170	31	37	to	to	PART
ajbmeb-3170	31	38	determine	determine	VERB
ajbmeb-3170	31	39	the	the	DET
ajbmeb-3170	31	40	date	date	NOUN
ajbmeb-3170	31	41	of	of	ADP
ajbmeb-3170	31	42	transition	transition	NOUN
ajbmeb-3170	31	43	to	to	ADP
ajbmeb-3170	31	44	ismr	ismr	NOUN
ajbmeb-3170	31	45	,	,	PUNCT
ajbmeb-3170	31	46	to	to	PART
ajbmeb-3170	31	47	determine	determine	VERB
ajbmeb-3170	31	48	the	the	DET
ajbmeb-3170	31	49	powers	power	NOUN
ajbmeb-3170	31	50	and	and	CCONJ
ajbmeb-3170	31	51	responsibilities	responsibility	NOUN
ajbmeb-3170	31	52	of	of	ADP
ajbmeb-3170	31	53	the	the	DET
ajbmeb-3170	31	54	consolidation	consolidation	NOUN
ajbmeb-3170	31	55	team	team	NOUN
ajbmeb-3170	31	56	.	.	PUNCT
ajbmeb-3170	32	1	in	in	ADP
ajbmeb-3170	32	2	the	the	DET
ajbmeb-3170	32	3	second	second	ADJ
ajbmeb-3170	32	4	stage	stage	NOUN
ajbmeb-3170	32	5	,	,	PUNCT
ajbmeb-3170	32	6	development	development	NOUN
ajbmeb-3170	32	7	of	of	ADP
ajbmeb-3170	32	8	consolidation	consolidation	NOUN
ajbmeb-3170	32	9	methodology	methodology	NOUN
ajbmeb-3170	32	10	and	and	CCONJ
ajbmeb-3170	32	11	detailed	detailed	ADJ
ajbmeb-3170	32	12	accounting	accounting	NOUN
ajbmeb-3170	32	13	policy	policy	NOUN
ajbmeb-3170	32	14	and	and	CCONJ
ajbmeb-3170	32	15	specific	specific	ADJ
ajbmeb-3170	32	16	methodological	methodological	ADJ
ajbmeb-3170	32	17	instructions	instruction	NOUN
ajbmeb-3170	32	18	for	for	ADP
ajbmeb-3170	32	19	each	each	DET
ajbmeb-3170	32	20	object	object	NOUN
ajbmeb-3170	32	21	of	of	ADP
ajbmeb-3170	32	22	the	the	DET
ajbmeb-3170	32	23	account	account	NOUN
ajbmeb-3170	32	24	,	,	PUNCT
ajbmeb-3170	32	25	resolution	resolution	NOUN
ajbmeb-3170	32	26	of	of	ADP
ajbmeb-3170	32	27	the	the	DET
ajbmeb-3170	32	28	organizational	organizational	ADJ
ajbmeb-3170	32	29	issue	issue	NOUN
ajbmeb-3170	32	30	of	of	ADP
ajbmeb-3170	32	31	the	the	DET
ajbmeb-3170	32	32	person	person	NOUN
ajbmeb-3170	32	33	leading	lead	VERB
ajbmeb-3170	32	34	the	the	DET
ajbmeb-3170	32	35	process	process	NOUN
ajbmeb-3170	32	36	of	of	ADP
ajbmeb-3170	32	37	transition	transition	NOUN
ajbmeb-3170	32	38	to	to	ADP
ajbmeb-3170	32	39	ismr	ismr	NOUN
ajbmeb-3170	32	40	,	,	PUNCT
ajbmeb-3170	32	41	development	development	NOUN
ajbmeb-3170	32	42	of	of	ADP
ajbmeb-3170	32	43	means	mean	NOUN
ajbmeb-3170	32	44	of	of	ADP
ajbmeb-3170	32	45	transition	transition	NOUN
ajbmeb-3170	32	46	to	to	PART
ajbmeb-3170	32	47	ismr	ismr	NOUN
ajbmeb-3170	32	48	it	it	PRON
ajbmeb-3170	32	49	will	will	AUX
ajbmeb-3170	32	50	be	be	AUX
ajbmeb-3170	32	51	necessary	necessary	ADJ
ajbmeb-3170	32	52	to	to	PART
ajbmeb-3170	32	53	develop	develop	VERB
ajbmeb-3170	32	54	the	the	DET
ajbmeb-3170	32	55	necessary	necessary	ADJ
ajbmeb-3170	32	56	information	information	NOUN
ajbmeb-3170	32	57	base	base	NOUN
ajbmeb-3170	32	58	,	,	PUNCT
ajbmeb-3170	32	59	transformation	transformation	NOUN
ajbmeb-3170	32	60	and	and	CCONJ
ajbmeb-3170	32	61	consolidation	consolidation	NOUN
ajbmeb-3170	32	62	models	model	NOUN
ajbmeb-3170	32	63	for	for	ADP
ajbmeb-3170	32	64	output	output	NOUN
ajbmeb-3170	32	65	and	and	CCONJ
ajbmeb-3170	32	66	data	datum	NOUN
ajbmeb-3170	32	67	collection	collection	NOUN
ajbmeb-3170	32	68	.	.	PUNCT
ajbmeb-3170	33	1	in	in	ADP
ajbmeb-3170	33	2	the	the	DET
ajbmeb-3170	33	3	third	third	ADJ
ajbmeb-3170	33	4	stage	stage	NOUN
ajbmeb-3170	33	5	,	,	PUNCT
ajbmeb-3170	33	6	for	for	ADP
ajbmeb-3170	33	7	collecting	collect	VERB
ajbmeb-3170	33	8	data	datum	NOUN
ajbmeb-3170	33	9	for	for	ADP
ajbmeb-3170	33	10	the	the	DET
ajbmeb-3170	33	11	reporting	reporting	NOUN
ajbmeb-3170	33	12	period	period	NOUN
ajbmeb-3170	33	13	,	,	PUNCT
ajbmeb-3170	33	14	he	he	PRON
ajbmeb-3170	33	15	completes	complete	VERB
ajbmeb-3170	33	16	information	information	NOUN
ajbmeb-3170	33	17	documents	document	NOUN
ajbmeb-3170	33	18	,	,	PUNCT
ajbmeb-3170	33	19	transforms	transform	VERB
ajbmeb-3170	33	20	financial	financial	ADJ
ajbmeb-3170	33	21	reports	report	NOUN
ajbmeb-3170	33	22	into	into	ADP
ajbmeb-3170	33	23	the	the	DET
ajbmeb-3170	33	24	financial	financial	ADJ
ajbmeb-3170	33	25	statements	statement	NOUN
ajbmeb-3170	33	26	,	,	PUNCT
ajbmeb-3170	33	27	and	and	CCONJ
ajbmeb-3170	33	28	consolidates	consolidate	VERB
ajbmeb-3170	33	29	the	the	DET
ajbmeb-3170	33	30	transformation	transformation	NOUN
ajbmeb-3170	33	31	data	datum	NOUN
ajbmeb-3170	33	32	of	of	ADP
ajbmeb-3170	33	33	the	the	DET
ajbmeb-3170	33	34	company	company	NOUN
ajbmeb-3170	33	35	in	in	ADP
ajbmeb-3170	33	36	the	the	DET
ajbmeb-3170	33	37	group	group	NOUN
ajbmeb-3170	33	38	for	for	ADP
ajbmeb-3170	33	39	the	the	DET
ajbmeb-3170	33	40	selected	select	VERB
ajbmeb-3170	33	41	period	period	NOUN
ajbmeb-3170	33	42	.	.	PUNCT
ajbmeb-3170	34	1	at	at	ADP
ajbmeb-3170	34	2	the	the	DET
ajbmeb-3170	34	3	fourth	fourth	ADJ
ajbmeb-3170	34	4	stage	stage	NOUN
ajbmeb-3170	34	5	,	,	PUNCT
ajbmeb-3170	34	6	training	train	VERB
ajbmeb-3170	34	7	a	a	DET
ajbmeb-3170	34	8	group	group	NOUN
ajbmeb-3170	34	9	of	of	ADP
ajbmeb-3170	34	10	experts	expert	NOUN
ajbmeb-3170	34	11	on	on	ADP
ajbmeb-3170	34	12	the	the	DET
ajbmeb-3170	34	13	transformation	transformation	NOUN
ajbmeb-3170	34	14	and	and	CCONJ
ajbmeb-3170	34	15	consolidation	consolidation	NOUN
ajbmeb-3170	34	16	of	of	ADP
ajbmeb-3170	34	17	financial	financial	ADJ
ajbmeb-3170	34	18	statements	statement	NOUN
ajbmeb-3170	34	19	based	base	VERB
ajbmeb-3170	34	20	on	on	ADP
ajbmeb-3170	34	21	national	national	ADJ
ajbmeb-3170	34	22	standards	standard	NOUN
ajbmeb-3170	34	23	,	,	PUNCT
ajbmeb-3170	34	24	conducting	conduct	VERB
ajbmeb-3170	34	25	an	an	DET
ajbmeb-3170	34	26	educational	educational	ADJ
ajbmeb-3170	34	27	course	course	NOUN
ajbmeb-3170	34	28	on	on	ADP
ajbmeb-3170	34	29	the	the	DET
ajbmeb-3170	34	30	theory	theory	NOUN
ajbmeb-3170	34	31	of	of	ADP
ajbmeb-3170	34	32	ismr	ismr	NOUN
ajbmeb-3170	34	33	,	,	PUNCT
ajbmeb-3170	34	34	presenting	present	VERB
ajbmeb-3170	34	35	the	the	DET
ajbmeb-3170	34	36	main	main	ADJ
ajbmeb-3170	34	37	differences	difference	NOUN
ajbmeb-3170	34	38	between	between	ADP
ajbmeb-3170	34	39	ismr	ismr	NOUN
ajbmeb-3170	34	40	and	and	CCONJ
ajbmeb-3170	34	41	nsa	nsa	PROPN
ajbmeb-3170	34	42	(	(	PUNCT
ajbmeb-3170	34	43	national	national	ADJ
ajbmeb-3170	34	44	standards	standard	NOUN
ajbmeb-3170	34	45	of	of	ADP
ajbmeb-3170	34	46	accounting	accounting	NOUN
ajbmeb-3170	34	47	)	)	PUNCT
ajbmeb-3170	34	48	to	to	ADP
ajbmeb-3170	34	49	the	the	DET
ajbmeb-3170	34	50	management	management	NOUN
ajbmeb-3170	34	51	of	of	ADP
ajbmeb-3170	34	52	the	the	DET
ajbmeb-3170	34	53	enterprise	enterprise	NOUN
ajbmeb-3170	34	54	,	,	PUNCT
ajbmeb-3170	34	55	collecting	collect	VERB
ajbmeb-3170	34	56	data	datum	NOUN
ajbmeb-3170	34	57	process	process	NOUN
ajbmeb-3170	34	58	,	,	PUNCT
ajbmeb-3170	34	59	it	it	PRON
ajbmeb-3170	34	60	will	will	AUX
ajbmeb-3170	34	61	be	be	AUX
ajbmeb-3170	34	62	necessary	necessary	ADJ
ajbmeb-3170	34	63	to	to	PART
ajbmeb-3170	34	64	ensure	ensure	VERB
ajbmeb-3170	34	65	mutually	mutually	ADV
ajbmeb-3170	34	66	acceptable	acceptable	ADJ
ajbmeb-3170	34	67	operation	operation	NOUN
ajbmeb-3170	34	68	of	of	ADP
ajbmeb-3170	34	69	internal	internal	ADJ
ajbmeb-3170	34	70	control	control	NOUN
ajbmeb-3170	34	71	standards	standard	NOUN
ajbmeb-3170	34	72	.	.	PUNCT
ajbmeb-3170	35	1	at	at	ADP
ajbmeb-3170	35	2	the	the	DET
ajbmeb-3170	35	3	fifth	fifth	ADJ
ajbmeb-3170	35	4	stage	stage	NOUN
ajbmeb-3170	35	5	,	,	PUNCT
ajbmeb-3170	35	6	it	it	PRON
ajbmeb-3170	35	7	is	be	AUX
ajbmeb-3170	35	8	necessary	necessary	ADJ
ajbmeb-3170	35	9	for	for	SCONJ
ajbmeb-3170	35	10	experts	expert	NOUN
ajbmeb-3170	35	11	to	to	PART
ajbmeb-3170	35	12	constantly	constantly	ADV
ajbmeb-3170	35	13	study	study	VERB
ajbmeb-3170	35	14	international	international	ADJ
ajbmeb-3170	35	15	standards	standard	NOUN
ajbmeb-3170	35	16	,	,	PUNCT
ajbmeb-3170	35	17	improve	improve	VERB
ajbmeb-3170	35	18	the	the	DET
ajbmeb-3170	35	19	process	process	NOUN
ajbmeb-3170	35	20	of	of	ADP
ajbmeb-3170	35	21	preparing	prepare	VERB
ajbmeb-3170	35	22	financial	financial	ADJ
ajbmeb-3170	35	23	statements	statement	NOUN
ajbmeb-3170	35	24	based	base	VERB
ajbmeb-3170	35	25	on	on	ADP
ajbmeb-3170	35	26	ismr	ismr	NOUN
ajbmeb-3170	35	27	,	,	PUNCT
ajbmeb-3170	35	28	prepare	prepare	VERB
ajbmeb-3170	35	29	for	for	ADP
ajbmeb-3170	35	30	automation	automation	NOUN
ajbmeb-3170	35	31	of	of	ADP
ajbmeb-3170	35	32	financial	financial	ADJ
ajbmeb-3170	35	33	statements	statement	NOUN
ajbmeb-3170	35	34	,	,	PUNCT
ajbmeb-3170	35	35	and	and	CCONJ
ajbmeb-3170	35	36	conduct	conduct	VERB
ajbmeb-3170	35	37	mutual	mutual	ADJ
ajbmeb-3170	35	38	optimization	optimization	NOUN
ajbmeb-3170	35	39	of	of	ADP
ajbmeb-3170	35	40	internal	internal	ADJ
ajbmeb-3170	35	41	control	control	NOUN
ajbmeb-3170	35	42	methods	method	NOUN
ajbmeb-3170	35	43	in	in	ADP
ajbmeb-3170	35	44	the	the	DET
ajbmeb-3170	35	45	process	process	NOUN
ajbmeb-3170	35	46	of	of	ADP
ajbmeb-3170	35	47	data	datum	NOUN
ajbmeb-3170	35	48	collection	collection	NOUN
ajbmeb-3170	35	49	.	.	PUNCT
ajbmeb-3170	36	1	general	general	ADJ
ajbmeb-3170	36	2	rules	rule	NOUN
ajbmeb-3170	36	3	of	of	ADP
ajbmeb-3170	36	4	consolidation	consolidation	NOUN
ajbmeb-3170	36	5	when	when	SCONJ
ajbmeb-3170	36	6	preparing	prepare	VERB
ajbmeb-3170	36	7	a	a	DET
ajbmeb-3170	36	8	consolidated	consolidated	ADJ
ajbmeb-3170	36	9	financial	financial	ADJ
ajbmeb-3170	36	10	statement	statement	NOUN
ajbmeb-3170	36	11	in	in	ADP
ajbmeb-3170	36	12	accordance	accordance	NOUN
ajbmeb-3170	36	13	with	with	ADP
ajbmeb-3170	36	14	the	the	DET
ajbmeb-3170	36	15	10th	10th	ADJ
ajbmeb-3170	36	16	ismr	ismr	NOUN
ajbmeb-3170	36	17	,	,	PUNCT
ajbmeb-3170	36	18	the	the	DET
ajbmeb-3170	36	19	company	company	NOUN
ajbmeb-3170	36	20	consolidates	consolidate	VERB
ajbmeb-3170	36	21	the	the	DET
ajbmeb-3170	36	22	financial	financial	ADJ
ajbmeb-3170	36	23	statements	statement	NOUN
ajbmeb-3170	36	24	of	of	ADP
ajbmeb-3170	36	25	the	the	DET
ajbmeb-3170	36	26	main	main	ADJ
ajbmeb-3170	36	27	and	and	CCONJ
ajbmeb-3170	36	28	subsidiary	subsidiary	NOUN
ajbmeb-3170	36	29	organizations	organization	NOUN
ajbmeb-3170	36	30	by	by	ADP
ajbmeb-3170	36	31	each	each	DET
ajbmeb-3170	36	32	line	line	NOUN
ajbmeb-3170	36	33	by	by	ADP
ajbmeb-3170	36	34	adding	add	VERB
ajbmeb-3170	36	35	analogous	analogous	ADJ
ajbmeb-3170	36	36	items	item	NOUN
ajbmeb-3170	36	37	of	of	ADP
ajbmeb-3170	36	38	assets	asset	NOUN
ajbmeb-3170	36	39	,	,	PUNCT
ajbmeb-3170	36	40	liabilities	liability	NOUN
ajbmeb-3170	36	41	,	,	PUNCT
ajbmeb-3170	36	42	capital	capital	NOUN
ajbmeb-3170	36	43	,	,	PUNCT
ajbmeb-3170	36	44	income	income	NOUN
ajbmeb-3170	36	45	and	and	CCONJ
ajbmeb-3170	36	46	expenses	expense	NOUN
ajbmeb-3170	36	47	.	.	PUNCT
ajbmeb-3170	37	1	when	when	SCONJ
ajbmeb-3170	37	2	preparing	prepare	VERB
ajbmeb-3170	37	3	a	a	DET
ajbmeb-3170	37	4	consolidated	consolidated	ADJ
ajbmeb-3170	37	5	financial	financial	ADJ
ajbmeb-3170	37	6	statement	statement	NOUN
ajbmeb-3170	37	7	,	,	PUNCT
ajbmeb-3170	37	8	the	the	DET
ajbmeb-3170	37	9	financial	financial	ADJ
ajbmeb-3170	37	10	statements	statement	NOUN
ajbmeb-3170	37	11	of	of	ADP
ajbmeb-3170	37	12	the	the	DET
ajbmeb-3170	37	13	parent	parent	NOUN
ajbmeb-3170	37	14	company	company	NOUN
ajbmeb-3170	37	15	and	and	CCONJ
ajbmeb-3170	37	16	subsidiary	subsidiary	NOUN
ajbmeb-3170	37	17	companies	company	NOUN
ajbmeb-3170	37	18	must	must	AUX
ajbmeb-3170	37	19	be	be	AUX
ajbmeb-3170	37	20	drawn	draw	VERB
ajbmeb-3170	37	21	up	up	ADP
ajbmeb-3170	37	22	on	on	ADP
ajbmeb-3170	37	23	the	the	DET
ajbmeb-3170	37	24	same	same	ADJ
ajbmeb-3170	37	25	reporting	reporting	NOUN
ajbmeb-3170	37	26	date	date	NOUN
ajbmeb-3170	37	27	.	.	PUNCT
ajbmeb-3170	38	1	if	if	SCONJ
ajbmeb-3170	38	2	the	the	DET
ajbmeb-3170	38	3	reporting	reporting	NOUN
ajbmeb-3170	38	4	date	date	NOUN
ajbmeb-3170	38	5	of	of	ADP
ajbmeb-3170	38	6	the	the	DET
ajbmeb-3170	38	7	parent	parent	NOUN
ajbmeb-3170	38	8	company	company	NOUN
ajbmeb-3170	38	9	differs	differ	VERB
ajbmeb-3170	38	10	from	from	ADP
ajbmeb-3170	38	11	the	the	DET
ajbmeb-3170	38	12	reporting	reporting	NOUN
ajbmeb-3170	38	13	date	date	NOUN
ajbmeb-3170	38	14	of	of	ADP
ajbmeb-3170	38	15	the	the	DET
ajbmeb-3170	38	16	subsidiary	subsidiary	NOUN
ajbmeb-3170	38	17	company	company	NOUN
ajbmeb-3170	38	18	,	,	PUNCT
ajbmeb-3170	38	19	the	the	DET
ajbmeb-3170	38	20	subsidiary	subsidiary	NOUN
ajbmeb-3170	38	21	company	company	NOUN
ajbmeb-3170	38	22	is	be	AUX
ajbmeb-3170	38	23	required	require	VERB
ajbmeb-3170	38	24	to	to	PART
ajbmeb-3170	38	25	prepare	prepare	VERB
ajbmeb-3170	38	26	an	an	DET
ajbmeb-3170	38	27	additional	additional	ADJ
ajbmeb-3170	38	28	financial	financial	ADJ
ajbmeb-3170	38	29	report	report	NOUN
ajbmeb-3170	38	30	to	to	ADP
ajbmeb-3170	38	31	the	the	DET
ajbmeb-3170	38	32	reporting	reporting	NOUN
ajbmeb-3170	38	33	date	date	NOUN
ajbmeb-3170	38	34	of	of	ADP
ajbmeb-3170	38	35	the	the	DET
ajbmeb-3170	38	36	parent	parent	NOUN
ajbmeb-3170	38	37	company	company	NOUN
ajbmeb-3170	38	38	in	in	ADP
ajbmeb-3170	38	39	accordance	accordance	NOUN
ajbmeb-3170	38	40	with	with	ADP
ajbmeb-3170	38	41	the	the	DET
ajbmeb-3170	38	42	10th	10th	ADJ
ajbmeb-3170	38	43	ismr	ismr	NOUN
ajbmeb-3170	38	44	.	.	PUNCT
ajbmeb-3170	39	1	american	american	ADJ
ajbmeb-3170	39	2	journal	journal	PROPN
ajbmeb-3170	39	3	of	of	ADP
ajbmeb-3170	39	4	business	business	NOUN
ajbmeb-3170	39	5	management	management	NOUN
ajbmeb-3170	39	6	,	,	PUNCT
ajbmeb-3170	39	7	economics	economic	NOUN
ajbmeb-3170	39	8	and	and	CCONJ
ajbmeb-3170	39	9	banking	banking	NOUN
ajbmeb-3170	39	10	volume	volume	NOUN
ajbmeb-3170	39	11	42	42	NUM
ajbmeb-3170	40	1	november2025	november2025	PROPN
ajbmeb-3170	40	2	p	p	NOUN
ajbmeb-3170	40	3	a	a	PRON
ajbmeb-3170	40	4	g	g	NOUN
ajbmeb-3170	40	5	e	e	NOUN
ajbmeb-3170	40	6	|	|	ADV
ajbmeb-3170	40	7	32	32	NUM
ajbmeb-3170	40	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3170	40	9	in	in	ADP
ajbmeb-3170	40	10	such	such	ADJ
ajbmeb-3170	40	11	cases	case	NOUN
ajbmeb-3170	40	12	,	,	PUNCT
ajbmeb-3170	40	13	the	the	DET
ajbmeb-3170	40	14	impact	impact	NOUN
ajbmeb-3170	40	15	of	of	ADP
ajbmeb-3170	40	16	significant	significant	ADJ
ajbmeb-3170	40	17	transactions	transaction	NOUN
ajbmeb-3170	40	18	or	or	CCONJ
ajbmeb-3170	40	19	events	event	NOUN
ajbmeb-3170	40	20	that	that	PRON
ajbmeb-3170	40	21	occurred	occur	VERB
ajbmeb-3170	40	22	between	between	ADP
ajbmeb-3170	40	23	this	this	DET
ajbmeb-3170	40	24	date	date	NOUN
ajbmeb-3170	40	25	and	and	CCONJ
ajbmeb-3170	40	26	the	the	DET
ajbmeb-3170	40	27	parent	parent	NOUN
ajbmeb-3170	40	28	company	company	NOUN
ajbmeb-3170	40	29	's	's	PART
ajbmeb-3170	40	30	reporting	reporting	NOUN
ajbmeb-3170	40	31	date	date	NOUN
ajbmeb-3170	40	32	is	be	AUX
ajbmeb-3170	40	33	taken	take	VERB
ajbmeb-3170	40	34	into	into	ADP
ajbmeb-3170	40	35	account	account	NOUN
ajbmeb-3170	40	36	by	by	ADP
ajbmeb-3170	40	37	making	make	VERB
ajbmeb-3170	40	38	adjustments	adjustment	NOUN
ajbmeb-3170	40	39	.	.	PUNCT
ajbmeb-3170	41	1	consolidated	consolidated	ADJ
ajbmeb-3170	41	2	financial	financial	ADJ
ajbmeb-3170	41	3	statements	statement	NOUN
ajbmeb-3170	41	4	are	be	AUX
ajbmeb-3170	41	5	formed	form	VERB
ajbmeb-3170	41	6	on	on	ADP
ajbmeb-3170	41	7	the	the	DET
ajbmeb-3170	41	8	basis	basis	NOUN
ajbmeb-3170	41	9	of	of	ADP
ajbmeb-3170	41	10	the	the	DET
ajbmeb-3170	41	11	group	group	NOUN
ajbmeb-3170	41	12	's	's	PART
ajbmeb-3170	41	13	uniform	uniform	ADJ
ajbmeb-3170	41	14	accounting	accounting	NOUN
ajbmeb-3170	41	15	policy	policy	NOUN
ajbmeb-3170	41	16	.	.	PUNCT
ajbmeb-3170	42	1	if	if	SCONJ
ajbmeb-3170	42	2	the	the	DET
ajbmeb-3170	42	3	accounting	accounting	NOUN
ajbmeb-3170	42	4	policy	policy	NOUN
ajbmeb-3170	42	5	of	of	ADP
ajbmeb-3170	42	6	any	any	DET
ajbmeb-3170	42	7	company	company	NOUN
ajbmeb-3170	42	8	in	in	ADP
ajbmeb-3170	42	9	the	the	DET
ajbmeb-3170	42	10	group	group	NOUN
ajbmeb-3170	42	11	does	do	AUX
ajbmeb-3170	42	12	not	not	PART
ajbmeb-3170	42	13	correspond	correspond	VERB
ajbmeb-3170	42	14	to	to	ADP
ajbmeb-3170	42	15	the	the	DET
ajbmeb-3170	42	16	accounting	accounting	NOUN
ajbmeb-3170	42	17	policy	policy	NOUN
ajbmeb-3170	42	18	of	of	ADP
ajbmeb-3170	42	19	the	the	DET
ajbmeb-3170	42	20	group	group	NOUN
ajbmeb-3170	42	21	,	,	PUNCT
ajbmeb-3170	42	22	in	in	ADP
ajbmeb-3170	42	23	such	such	ADJ
ajbmeb-3170	42	24	cases	case	NOUN
ajbmeb-3170	42	25	,	,	PUNCT
ajbmeb-3170	42	26	it	it	PRON
ajbmeb-3170	42	27	is	be	AUX
ajbmeb-3170	42	28	appropriate	appropriate	ADJ
ajbmeb-3170	42	29	to	to	PART
ajbmeb-3170	42	30	introduce	introduce	VERB
ajbmeb-3170	42	31	corrections	correction	NOUN
ajbmeb-3170	42	32	for	for	ADP
ajbmeb-3170	42	33	the	the	DET
ajbmeb-3170	42	34	purposes	purpose	NOUN
ajbmeb-3170	42	35	of	of	ADP
ajbmeb-3170	42	36	reporting	report	VERB
ajbmeb-3170	42	37	consolidation	consolidation	NOUN
ajbmeb-3170	42	38	.	.	PUNCT
ajbmeb-3170	43	1	therefore	therefore	ADV
ajbmeb-3170	43	2	,	,	PUNCT
ajbmeb-3170	43	3	it	it	PRON
ajbmeb-3170	43	4	is	be	AUX
ajbmeb-3170	43	5	important	important	ADJ
ajbmeb-3170	43	6	to	to	PART
ajbmeb-3170	43	7	conduct	conduct	VERB
ajbmeb-3170	43	8	an	an	DET
ajbmeb-3170	43	9	audit	audit	NOUN
ajbmeb-3170	43	10	of	of	ADP
ajbmeb-3170	43	11	consolidated	consolidated	ADJ
ajbmeb-3170	43	12	financial	financial	ADJ
ajbmeb-3170	43	13	statements	statement	NOUN
ajbmeb-3170	43	14	.	.	PUNCT
ajbmeb-3170	44	1	choosing	choose	VERB
ajbmeb-3170	44	2	a	a	DET
ajbmeb-3170	44	3	method	method	NOUN
ajbmeb-3170	44	4	that	that	PRON
ajbmeb-3170	44	5	reduces	reduce	VERB
ajbmeb-3170	44	6	the	the	DET
ajbmeb-3170	44	7	level	level	NOUN
ajbmeb-3170	44	8	of	of	ADP
ajbmeb-3170	44	9	initial	initial	ADJ
ajbmeb-3170	44	10	inherent	inherent	ADJ
ajbmeb-3170	44	11	risk	risk	NOUN
ajbmeb-3170	44	12	of	of	ADP
ajbmeb-3170	44	13	the	the	DET
ajbmeb-3170	44	14	audit	audit	NOUN
ajbmeb-3170	44	15	,	,	PUNCT
ajbmeb-3170	44	16	allows	allow	VERB
ajbmeb-3170	44	17	to	to	PART
ajbmeb-3170	44	18	significantly	significantly	ADV
ajbmeb-3170	44	19	reduce	reduce	VERB
ajbmeb-3170	44	20	the	the	DET
ajbmeb-3170	44	21	number	number	NOUN
ajbmeb-3170	44	22	of	of	ADP
ajbmeb-3170	44	23	additional	additional	ADJ
ajbmeb-3170	44	24	checks	check	NOUN
ajbmeb-3170	44	25	,	,	PUNCT
ajbmeb-3170	44	26	management	management	NOUN
ajbmeb-3170	44	27	tools	tool	NOUN
ajbmeb-3170	44	28	and	and	CCONJ
ajbmeb-3170	44	29	necessary	necessary	ADJ
ajbmeb-3170	44	30	analytical	analytical	ADJ
ajbmeb-3170	44	31	operations	operation	NOUN
ajbmeb-3170	44	32	.	.	PUNCT
ajbmeb-3170	45	1	currently	currently	ADV
ajbmeb-3170	45	2	,	,	PUNCT
ajbmeb-3170	45	3	in	in	ADP
ajbmeb-3170	45	4	our	our	PRON
ajbmeb-3170	45	5	country	country	NOUN
ajbmeb-3170	45	6	,	,	PUNCT
ajbmeb-3170	45	7	it	it	PRON
ajbmeb-3170	45	8	is	be	AUX
ajbmeb-3170	45	9	necessary	necessary	ADJ
ajbmeb-3170	45	10	to	to	PART
ajbmeb-3170	45	11	take	take	VERB
ajbmeb-3170	45	12	into	into	ADP
ajbmeb-3170	45	13	account	account	NOUN
ajbmeb-3170	45	14	the	the	DET
ajbmeb-3170	45	15	audit	audit	NOUN
ajbmeb-3170	45	16	risk	risk	NOUN
ajbmeb-3170	45	17	in	in	ADP
ajbmeb-3170	45	18	the	the	DET
ajbmeb-3170	45	19	general	general	ADJ
ajbmeb-3170	45	20	set	set	VERB
ajbmeb-3170	45	21	when	when	SCONJ
ajbmeb-3170	45	22	auditing	audit	VERB
ajbmeb-3170	45	23	the	the	DET
ajbmeb-3170	45	24	consolidated	consolidated	ADJ
ajbmeb-3170	45	25	financial	financial	ADJ
ajbmeb-3170	45	26	report	report	NOUN
ajbmeb-3170	45	27	prepared	prepare	VERB
ajbmeb-3170	45	28	by	by	ADP
ajbmeb-3170	45	29	the	the	DET
ajbmeb-3170	45	30	joint	joint	ADJ
ajbmeb-3170	45	31	-	-	PUNCT
ajbmeb-3170	45	32	stock	stock	NOUN
ajbmeb-3170	45	33	company	company	NOUN
ajbmeb-3170	45	34	.	.	PUNCT
ajbmeb-3170	46	1	if	if	SCONJ
ajbmeb-3170	46	2	the	the	DET
ajbmeb-3170	46	3	application	application	NOUN
ajbmeb-3170	46	4	of	of	ADP
ajbmeb-3170	46	5	analytical	analytical	ADJ
ajbmeb-3170	46	6	procedures	procedure	NOUN
ajbmeb-3170	46	7	during	during	ADP
ajbmeb-3170	46	8	the	the	DET
ajbmeb-3170	46	9	audit	audit	NOUN
ajbmeb-3170	46	10	is	be	AUX
ajbmeb-3170	46	11	carried	carry	VERB
ajbmeb-3170	46	12	out	out	ADP
ajbmeb-3170	46	13	using	use	VERB
ajbmeb-3170	46	14	highly	highly	ADV
ajbmeb-3170	46	15	consolidated	consolidated	ADJ
ajbmeb-3170	46	16	financial	financial	ADJ
ajbmeb-3170	46	17	statement	statement	NOUN
ajbmeb-3170	46	18	data	datum	NOUN
ajbmeb-3170	46	19	,	,	PUNCT
ajbmeb-3170	46	20	the	the	DET
ajbmeb-3170	46	21	results	result	NOUN
ajbmeb-3170	46	22	of	of	ADP
ajbmeb-3170	46	23	the	the	DET
ajbmeb-3170	46	24	audit	audit	NOUN
ajbmeb-3170	46	25	risk	risk	NOUN
ajbmeb-3170	46	26	assessment	assessment	NOUN
ajbmeb-3170	46	27	should	should	AUX
ajbmeb-3170	46	28	only	only	ADV
ajbmeb-3170	46	29	take	take	VERB
ajbmeb-3170	46	30	into	into	ADP
ajbmeb-3170	46	31	account	account	NOUN
ajbmeb-3170	46	32	significant	significant	ADJ
ajbmeb-3170	46	33	misstatements	misstatement	NOUN
ajbmeb-3170	46	34	.	.	PUNCT
ajbmeb-3170	47	1	in	in	ADP
ajbmeb-3170	47	2	such	such	DET
ajbmeb-3170	47	3	a	a	DET
ajbmeb-3170	47	4	situation	situation	NOUN
ajbmeb-3170	47	5	,	,	PUNCT
ajbmeb-3170	47	6	these	these	DET
ajbmeb-3170	47	7	results	result	NOUN
ajbmeb-3170	47	8	are	be	AUX
ajbmeb-3170	47	9	considered	consider	VERB
ajbmeb-3170	47	10	together	together	ADV
ajbmeb-3170	47	11	with	with	ADP
ajbmeb-3170	47	12	other	other	ADJ
ajbmeb-3170	47	13	information	information	NOUN
ajbmeb-3170	47	14	collected	collect	VERB
ajbmeb-3170	47	15	during	during	ADP
ajbmeb-3170	47	16	the	the	DET
ajbmeb-3170	47	17	identification	identification	NOUN
ajbmeb-3170	47	18	of	of	ADP
ajbmeb-3170	47	19	significant	significant	ADJ
ajbmeb-3170	47	20	audit	audit	NOUN
ajbmeb-3170	47	21	risks	risk	NOUN
ajbmeb-3170	47	22	,	,	PUNCT
ajbmeb-3170	47	23	and	and	CCONJ
ajbmeb-3170	47	24	the	the	DET
ajbmeb-3170	47	25	consolidated	consolidated	ADJ
ajbmeb-3170	47	26	financial	financial	ADJ
ajbmeb-3170	47	27	statements	statement	NOUN
ajbmeb-3170	47	28	,	,	PUNCT
ajbmeb-3170	47	29	including	include	VERB
ajbmeb-3170	47	30	the	the	DET
ajbmeb-3170	47	31	financial	financial	ADJ
ajbmeb-3170	47	32	statements	statement	NOUN
ajbmeb-3170	47	33	prepared	prepare	VERB
ajbmeb-3170	47	34	by	by	ADP
ajbmeb-3170	47	35	the	the	DET
ajbmeb-3170	47	36	auditor	auditor	NOUN
ajbmeb-3170	47	37	of	of	ADP
ajbmeb-3170	47	38	the	the	DET
ajbmeb-3170	47	39	main	main	ADJ
ajbmeb-3170	47	40	subsidiary	subsidiary	NOUN
ajbmeb-3170	47	41	companies	company	NOUN
ajbmeb-3170	47	42	,	,	PUNCT
ajbmeb-3170	47	43	serve	serve	VERB
ajbmeb-3170	47	44	as	as	ADP
ajbmeb-3170	47	45	the	the	DET
ajbmeb-3170	47	46	basis	basis	NOUN
ajbmeb-3170	47	47	.	.	PUNCT
ajbmeb-3170	48	1	in	in	ADP
ajbmeb-3170	48	2	the	the	DET
ajbmeb-3170	48	3	process	process	NOUN
ajbmeb-3170	48	4	of	of	ADP
ajbmeb-3170	48	5	checking	check	VERB
ajbmeb-3170	48	6	the	the	DET
ajbmeb-3170	48	7	financial	financial	ADJ
ajbmeb-3170	48	8	statements	statement	NOUN
ajbmeb-3170	48	9	of	of	ADP
ajbmeb-3170	48	10	joint	joint	ADJ
ajbmeb-3170	48	11	-	-	PUNCT
ajbmeb-3170	48	12	stock	stock	NOUN
ajbmeb-3170	48	13	companies	company	NOUN
ajbmeb-3170	48	14	,	,	PUNCT
ajbmeb-3170	48	15	it	it	PRON
ajbmeb-3170	48	16	is	be	AUX
ajbmeb-3170	48	17	necessary	necessary	ADJ
ajbmeb-3170	48	18	to	to	PART
ajbmeb-3170	48	19	organize	organize	VERB
ajbmeb-3170	48	20	control	control	NOUN
ajbmeb-3170	48	21	over	over	ADP
ajbmeb-3170	48	22	the	the	DET
ajbmeb-3170	48	23	quality	quality	NOUN
ajbmeb-3170	48	24	of	of	ADP
ajbmeb-3170	48	25	information	information	NOUN
ajbmeb-3170	48	26	received	receive	VERB
ajbmeb-3170	48	27	and	and	CCONJ
ajbmeb-3170	48	28	collected	collect	VERB
ajbmeb-3170	48	29	by	by	ADP
ajbmeb-3170	48	30	the	the	DET
ajbmeb-3170	48	31	auditor	auditor	NOUN
ajbmeb-3170	48	32	,	,	PUNCT
ajbmeb-3170	48	33	as	as	ADV
ajbmeb-3170	48	34	well	well	ADV
ajbmeb-3170	48	35	as	as	ADP
ajbmeb-3170	48	36	analytical	analytical	ADJ
ajbmeb-3170	48	37	operations	operation	NOUN
ajbmeb-3170	48	38	in	in	ADP
ajbmeb-3170	48	39	the	the	DET
ajbmeb-3170	48	40	following	follow	VERB
ajbmeb-3170	48	41	sequence	sequence	NOUN
ajbmeb-3170	48	42	:	:	PUNCT
ajbmeb-3170	48	43	-arithmetical	-arithmetical	ADJ
ajbmeb-3170	48	44	and	and	CCONJ
ajbmeb-3170	48	45	logical	logical	ADJ
ajbmeb-3170	48	46	verification	verification	NOUN
ajbmeb-3170	48	47	of	of	ADP
ajbmeb-3170	48	48	the	the	DET
ajbmeb-3170	48	49	correctness	correctness	NOUN
ajbmeb-3170	48	50	of	of	ADP
ajbmeb-3170	48	51	financial	financial	ADJ
ajbmeb-3170	48	52	reports	report	NOUN
ajbmeb-3170	48	53	;	;	PUNCT
ajbmeb-3170	48	54	-checking	-checke	VERB
ajbmeb-3170	48	55	the	the	DET
ajbmeb-3170	48	56	quality	quality	NOUN
ajbmeb-3170	48	57	of	of	ADP
ajbmeb-3170	48	58	indicators	indicator	NOUN
ajbmeb-3170	48	59	by	by	ADP
ajbmeb-3170	48	60	stages	stage	NOUN
ajbmeb-3170	48	61	(	(	PUNCT
ajbmeb-3170	48	62	report	report	NOUN
ajbmeb-3170	48	63	,	,	PUNCT
ajbmeb-3170	48	64	balance	balance	NOUN
ajbmeb-3170	48	65	on	on	ADP
ajbmeb-3170	48	66	synthetic	synthetic	ADJ
ajbmeb-3170	48	67	accounts	account	NOUN
ajbmeb-3170	48	68	,	,	PUNCT
ajbmeb-3170	48	69	turnover	turnover	NOUN
ajbmeb-3170	48	70	sheet	sheet	NOUN
ajbmeb-3170	48	71	on	on	ADP
ajbmeb-3170	48	72	synthetic	synthetic	ADJ
ajbmeb-3170	48	73	accounts	account	NOUN
ajbmeb-3170	48	74	,	,	PUNCT
ajbmeb-3170	48	75	general	general	ADJ
ajbmeb-3170	48	76	ledger	ledger	NOUN
ajbmeb-3170	48	77	on	on	ADP
ajbmeb-3170	48	78	analytical	analytical	ADJ
ajbmeb-3170	48	79	accounts	account	NOUN
ajbmeb-3170	48	80	,	,	PUNCT
ajbmeb-3170	48	81	turnover	turnover	NOUN
ajbmeb-3170	48	82	sheet	sheet	NOUN
ajbmeb-3170	48	83	on	on	ADP
ajbmeb-3170	48	84	analytical	analytical	ADJ
ajbmeb-3170	48	85	accounts	account	NOUN
ajbmeb-3170	48	86	,	,	PUNCT
ajbmeb-3170	48	87	card	card	NOUN
ajbmeb-3170	48	88	,	,	PUNCT
ajbmeb-3170	48	89	personal	personal	ADJ
ajbmeb-3170	48	90	account	account	NOUN
ajbmeb-3170	48	91	information	information	NOUN
ajbmeb-3170	48	92	)	)	PUNCT
ajbmeb-3170	48	93	;	;	PUNCT
ajbmeb-3170	48	94	-to	-to	CCONJ
ajbmeb-3170	48	95	control	control	VERB
ajbmeb-3170	48	96	the	the	DET
ajbmeb-3170	48	97	quality	quality	NOUN
ajbmeb-3170	48	98	of	of	ADP
ajbmeb-3170	48	99	the	the	DET
ajbmeb-3170	48	100	audit	audit	NOUN
ajbmeb-3170	48	101	,	,	PUNCT
ajbmeb-3170	48	102	all	all	DET
ajbmeb-3170	48	103	steps	step	NOUN
ajbmeb-3170	48	104	recommended	recommend	VERB
ajbmeb-3170	48	105	for	for	ADP
ajbmeb-3170	48	106	quality	quality	NOUN
ajbmeb-3170	48	107	control	control	NOUN
ajbmeb-3170	48	108	should	should	AUX
ajbmeb-3170	48	109	be	be	AUX
ajbmeb-3170	48	110	performed	perform	VERB
ajbmeb-3170	48	111	sequentially	sequentially	ADV
ajbmeb-3170	48	112	.	.	PUNCT
ajbmeb-3170	49	1	literature	literature	NOUN
ajbmeb-3170	49	2	review	review	NOUN
ajbmeb-3170	49	3	if	if	SCONJ
ajbmeb-3170	49	4	we	we	PRON
ajbmeb-3170	49	5	analyze	analyze	VERB
ajbmeb-3170	49	6	the	the	DET
ajbmeb-3170	49	7	opinions	opinion	NOUN
ajbmeb-3170	49	8	and	and	CCONJ
ajbmeb-3170	49	9	comments	comment	NOUN
ajbmeb-3170	49	10	expressed	express	VERB
ajbmeb-3170	49	11	regarding	regard	VERB
ajbmeb-3170	49	12	the	the	DET
ajbmeb-3170	49	13	quality	quality	NOUN
ajbmeb-3170	49	14	control	control	NOUN
ajbmeb-3170	49	15	of	of	ADP
ajbmeb-3170	49	16	audit	audit	NOUN
ajbmeb-3170	49	17	activity	activity	NOUN
ajbmeb-3170	49	18	and	and	CCONJ
ajbmeb-3170	49	19	audit	audit	NOUN
ajbmeb-3170	49	20	risk	risk	NOUN
ajbmeb-3170	49	21	,	,	PUNCT
ajbmeb-3170	49	22	we	we	PRON
ajbmeb-3170	49	23	can	can	AUX
ajbmeb-3170	49	24	see	see	VERB
ajbmeb-3170	49	25	the	the	DET
ajbmeb-3170	49	26	following	follow	VERB
ajbmeb-3170	49	27	situation	situation	NOUN
ajbmeb-3170	49	28	.	.	PUNCT
ajbmeb-3170	50	1	the	the	DET
ajbmeb-3170	50	2	issue	issue	NOUN
ajbmeb-3170	50	3	of	of	ADP
ajbmeb-3170	50	4	audit	audit	NOUN
ajbmeb-3170	50	5	quality	quality	NOUN
ajbmeb-3170	50	6	control	control	NOUN
ajbmeb-3170	50	7	is	be	AUX
ajbmeb-3170	50	8	primarily	primarily	ADV
ajbmeb-3170	50	9	organized	organize	VERB
ajbmeb-3170	50	10	by	by	ADP
ajbmeb-3170	50	11	international	international	ADJ
ajbmeb-3170	50	12	quality	quality	NOUN
ajbmeb-3170	50	13	control	control	NOUN
ajbmeb-3170	50	14	standards	standard	NOUN
ajbmeb-3170	50	15	(	(	PUNCT
ajbmeb-3170	50	16	xsns	xsns	PROPN
ajbmeb-3170	50	17	)	)	PUNCT
ajbmeb-3170	50	18	,	,	PUNCT
ajbmeb-3170	50	19	which	which	PRON
ajbmeb-3170	50	20	defines	define	VERB
ajbmeb-3170	50	21	quality	quality	NOUN
ajbmeb-3170	50	22	control	control	NOUN
ajbmeb-3170	50	23	standards	standard	NOUN
ajbmeb-3170	50	24	and	and	CCONJ
ajbmeb-3170	50	25	establishes	establish	VERB
ajbmeb-3170	50	26	a	a	DET
ajbmeb-3170	50	27	guide	guide	NOUN
ajbmeb-3170	50	28	to	to	ADP
ajbmeb-3170	50	29	the	the	DET
ajbmeb-3170	50	30	audit	audit	NOUN
ajbmeb-3170	50	31	organization	organization	NOUN
ajbmeb-3170	50	32	's	's	PART
ajbmeb-3170	50	33	quality	quality	NOUN
ajbmeb-3170	50	34	control	control	NOUN
ajbmeb-3170	50	35	system	system	NOUN
ajbmeb-3170	50	36	[	[	X
ajbmeb-3170	50	37	2	2	NUM
ajbmeb-3170	50	38	]	]	PUNCT
ajbmeb-3170	50	39	.	.	PUNCT
ajbmeb-3170	51	1	according	accord	VERB
ajbmeb-3170	51	2	to	to	ADP
ajbmeb-3170	51	3	a.ibragimov	a.ibragimov	ADJ
ajbmeb-3170	51	4	on	on	ADP
ajbmeb-3170	51	5	quality	quality	NOUN
ajbmeb-3170	51	6	control	control	NOUN
ajbmeb-3170	51	7	of	of	ADP
ajbmeb-3170	51	8	audit	audit	NOUN
ajbmeb-3170	51	9	activity	activity	NOUN
ajbmeb-3170	51	10	,	,	PUNCT
ajbmeb-3170	51	11	taking	take	VERB
ajbmeb-3170	51	12	into	into	ADP
ajbmeb-3170	51	13	account	account	NOUN
ajbmeb-3170	51	14	the	the	DET
ajbmeb-3170	51	15	audit	audit	NOUN
ajbmeb-3170	51	16	practice	practice	NOUN
ajbmeb-3170	51	17	,	,	PUNCT
ajbmeb-3170	51	18	the	the	DET
ajbmeb-3170	51	19	quality	quality	NOUN
ajbmeb-3170	51	20	of	of	ADP
ajbmeb-3170	51	21	the	the	DET
ajbmeb-3170	51	22	services	service	NOUN
ajbmeb-3170	51	23	provided	provide	VERB
ajbmeb-3170	51	24	by	by	ADP
ajbmeb-3170	51	25	the	the	DET
ajbmeb-3170	51	26	auditor	auditor	NOUN
ajbmeb-3170	51	27	and	and	CCONJ
ajbmeb-3170	51	28	the	the	DET
ajbmeb-3170	51	29	quality	quality	NOUN
ajbmeb-3170	51	30	of	of	ADP
ajbmeb-3170	51	31	the	the	DET
ajbmeb-3170	51	32	audit	audit	NOUN
ajbmeb-3170	51	33	conclusion	conclusion	NOUN
ajbmeb-3170	51	34	are	be	AUX
ajbmeb-3170	51	35	a	a	DET
ajbmeb-3170	51	36	direct	direct	ADJ
ajbmeb-3170	51	37	result	result	NOUN
ajbmeb-3170	51	38	of	of	ADP
ajbmeb-3170	51	39	the	the	DET
ajbmeb-3170	51	40	auditor	auditor	NOUN
ajbmeb-3170	51	41	's	's	PART
ajbmeb-3170	51	42	professional	professional	ADJ
ajbmeb-3170	51	43	skills	skill	NOUN
ajbmeb-3170	51	44	and	and	CCONJ
ajbmeb-3170	51	45	experience	experience	NOUN
ajbmeb-3170	51	46	[	[	X
ajbmeb-3170	51	47	3	3	NUM
ajbmeb-3170	51	48	]	]	PUNCT
ajbmeb-3170	51	49	.	.	PUNCT
ajbmeb-3170	52	1	according	accord	VERB
ajbmeb-3170	52	2	to	to	ADP
ajbmeb-3170	52	3	b.a	b.a	PROPN
ajbmeb-3170	52	4	.	.	PROPN
ajbmeb-3170	52	5	khasanov	khasanov	PROPN
ajbmeb-3170	52	6	and	and	CCONJ
ajbmeb-3170	52	7	s.s	s.s	PROPN
ajbmeb-3170	52	8	.	.	PROPN
ajbmeb-3170	52	9	nasretdinov	nasretdinov	PROPN
ajbmeb-3170	52	10	:	:	PUNCT
ajbmeb-3170	52	11	"	"	PUNCT
ajbmeb-3170	52	12	the	the	DET
ajbmeb-3170	52	13	purpose	purpose	NOUN
ajbmeb-3170	52	14	of	of	ADP
ajbmeb-3170	52	15	the	the	DET
ajbmeb-3170	52	16	consolidated	consolidated	ADJ
ajbmeb-3170	52	17	financial	financial	ADJ
ajbmeb-3170	52	18	report	report	NOUN
ajbmeb-3170	52	19	is	be	AUX
ajbmeb-3170	52	20	to	to	PART
ajbmeb-3170	52	21	form	form	VERB
ajbmeb-3170	52	22	complete	complete	ADJ
ajbmeb-3170	52	23	information	information	NOUN
ajbmeb-3170	52	24	about	about	ADP
ajbmeb-3170	52	25	the	the	DET
ajbmeb-3170	52	26	property	property	NOUN
ajbmeb-3170	52	27	and	and	CCONJ
ajbmeb-3170	52	28	financial	financial	ADJ
ajbmeb-3170	52	29	situation	situation	NOUN
ajbmeb-3170	52	30	of	of	ADP
ajbmeb-3170	52	31	the	the	DET
ajbmeb-3170	52	32	group	group	NOUN
ajbmeb-3170	52	33	of	of	ADP
ajbmeb-3170	52	34	parent	parent	NOUN
ajbmeb-3170	52	35	and	and	CCONJ
ajbmeb-3170	52	36	subsidiary	subsidiary	NOUN
ajbmeb-3170	52	37	companies	company	NOUN
ajbmeb-3170	52	38	,	,	PUNCT
ajbmeb-3170	52	39	as	as	ADV
ajbmeb-3170	52	40	well	well	ADV
ajbmeb-3170	52	41	as	as	ADP
ajbmeb-3170	52	42	the	the	DET
ajbmeb-3170	52	43	results	result	NOUN
ajbmeb-3170	52	44	of	of	ADP
ajbmeb-3170	52	45	their	their	PRON
ajbmeb-3170	52	46	activities	activity	NOUN
ajbmeb-3170	52	47	.	.	PUNCT
ajbmeb-3170	53	1	noting	note	VERB
ajbmeb-3170	53	2	that	that	SCONJ
ajbmeb-3170	53	3	this	this	DET
ajbmeb-3170	53	4	report	report	NOUN
ajbmeb-3170	53	5	is	be	AUX
ajbmeb-3170	53	6	intended	intend	VERB
ajbmeb-3170	53	7	for	for	ADP
ajbmeb-3170	53	8	internal	internal	ADJ
ajbmeb-3170	53	9	and	and	CCONJ
ajbmeb-3170	53	10	external	external	ADJ
ajbmeb-3170	53	11	users	user	NOUN
ajbmeb-3170	53	12	,	,	PUNCT
ajbmeb-3170	53	13	head	head	NOUN
ajbmeb-3170	53	14	of	of	ADP
ajbmeb-3170	53	15	the	the	DET
ajbmeb-3170	53	16	enterprise	enterprise	NOUN
ajbmeb-3170	53	17	,	,	PUNCT
ajbmeb-3170	53	18	heads	head	NOUN
ajbmeb-3170	53	19	of	of	ADP
ajbmeb-3170	53	20	the	the	DET
ajbmeb-3170	53	21	parent	parent	NOUN
ajbmeb-3170	53	22	and	and	CCONJ
ajbmeb-3170	53	23	subsidiary	subsidiary	NOUN
ajbmeb-3170	53	24	companies	company	NOUN
ajbmeb-3170	53	25	,	,	PUNCT
ajbmeb-3170	53	26	employees	employee	NOUN
ajbmeb-3170	53	27	of	of	ADP
ajbmeb-3170	53	28	the	the	DET
ajbmeb-3170	53	29	enterprises	enterprise	NOUN
ajbmeb-3170	53	30	included	include	VERB
ajbmeb-3170	53	31	in	in	ADP
ajbmeb-3170	53	32	it	it	PRON
ajbmeb-3170	53	33	,	,	PUNCT
ajbmeb-3170	53	34	potential	potential	ADJ
ajbmeb-3170	53	35	investors	investor	NOUN
ajbmeb-3170	53	36	and	and	CCONJ
ajbmeb-3170	53	37	creditors	creditor	NOUN
ajbmeb-3170	53	38	,	,	PUNCT
ajbmeb-3170	53	39	suppliers	supplier	NOUN
ajbmeb-3170	53	40	of	of	ADP
ajbmeb-3170	53	41	goods	good	NOUN
ajbmeb-3170	53	42	,	,	PUNCT
ajbmeb-3170	53	43	buyers	buyer	NOUN
ajbmeb-3170	53	44	,	,	PUNCT
ajbmeb-3170	53	45	the	the	DET
ajbmeb-3170	53	46	state	state	NOUN
ajbmeb-3170	53	47	,	,	PUNCT
ajbmeb-3170	53	48	as	as	ADV
ajbmeb-3170	53	49	well	well	ADV
ajbmeb-3170	53	50	as	as	ADP
ajbmeb-3170	53	51	other	other	ADJ
ajbmeb-3170	53	52	interested	interested	ADJ
ajbmeb-3170	53	53	users	user	NOUN
ajbmeb-3170	53	54	.	.	PUNCT
ajbmeb-3170	53	55	'	'	PUNCT
ajbmeb-3170	53	56	tadi[4	tadi[4	PRON
ajbmeb-3170	53	57	]	]	PUNCT
ajbmeb-3170	53	58	.	.	PUNCT
ajbmeb-3170	54	1	in	in	ADP
ajbmeb-3170	54	2	this	this	DET
ajbmeb-3170	54	3	regard	regard	NOUN
ajbmeb-3170	54	4	,	,	PUNCT
ajbmeb-3170	54	5	the	the	DET
ajbmeb-3170	54	6	russian	russian	ADJ
ajbmeb-3170	54	7	economist	economist	NOUN
ajbmeb-3170	54	8	s.	s.	PROPN
ajbmeb-3170	54	9	bychkova	bychkova	PROPN
ajbmeb-3170	54	10	,	,	PUNCT
ajbmeb-3170	54	11	the	the	DET
ajbmeb-3170	54	12	audit	audit	NOUN
ajbmeb-3170	54	13	quality	quality	NOUN
ajbmeb-3170	54	14	is	be	AUX
ajbmeb-3170	54	15	determined	determine	VERB
ajbmeb-3170	54	16	by	by	ADP
ajbmeb-3170	54	17	its	its	PRON
ajbmeb-3170	54	18	simultaneous	simultaneous	ADJ
ajbmeb-3170	54	19	compliance	compliance	NOUN
ajbmeb-3170	54	20	with	with	ADP
ajbmeb-3170	54	21	audit	audit	NOUN
ajbmeb-3170	54	22	standards	standard	NOUN
ajbmeb-3170	54	23	and	and	CCONJ
ajbmeb-3170	54	24	the	the	DET
ajbmeb-3170	54	25	price	price	NOUN
ajbmeb-3170	54	26	of	of	ADP
ajbmeb-3170	54	27	audit	audit	NOUN
ajbmeb-3170	54	28	services	service	NOUN
ajbmeb-3170	54	29	,	,	PUNCT
ajbmeb-3170	54	30	that	that	ADV
ajbmeb-3170	54	31	is	is	ADV
ajbmeb-3170	54	32	,	,	PUNCT
ajbmeb-3170	54	33	the	the	DET
ajbmeb-3170	54	34	economist	economist	NOUN
ajbmeb-3170	54	35	suggests	suggest	VERB
ajbmeb-3170	54	36	studying	study	VERB
ajbmeb-3170	54	37	the	the	DET
ajbmeb-3170	54	38	issue	issue	NOUN
ajbmeb-3170	54	39	of	of	ADP
ajbmeb-3170	54	40	audit	audit	NOUN
ajbmeb-3170	54	41	services	service	NOUN
ajbmeb-3170	54	42	in	in	ADP
ajbmeb-3170	54	43	quality	quality	NOUN
ajbmeb-3170	54	44	control	control	NOUN
ajbmeb-3170	55	1	[	[	X
ajbmeb-3170	55	2	5	5	NUM
ajbmeb-3170	55	3	]	]	PUNCT
ajbmeb-3170	55	4	.	.	PUNCT
ajbmeb-3170	56	1	in	in	ADP
ajbmeb-3170	56	2	the	the	DET
ajbmeb-3170	56	3	same	same	ADJ
ajbmeb-3170	56	4	place	place	NOUN
ajbmeb-3170	56	5	,	,	PUNCT
ajbmeb-3170	56	6	american	american	PROPN
ajbmeb-3170	56	7	journal	journal	PROPN
ajbmeb-3170	56	8	of	of	ADP
ajbmeb-3170	56	9	business	business	NOUN
ajbmeb-3170	56	10	management	management	NOUN
ajbmeb-3170	56	11	,	,	PUNCT
ajbmeb-3170	56	12	economics	economic	NOUN
ajbmeb-3170	56	13	and	and	CCONJ
ajbmeb-3170	56	14	banking	banking	NOUN
ajbmeb-3170	56	15	volume	volume	NOUN
ajbmeb-3170	56	16	42	42	NUM
ajbmeb-3170	57	1	november2025	november2025	PROPN
ajbmeb-3170	57	2	p	p	NOUN
ajbmeb-3170	57	3	a	a	PRON
ajbmeb-3170	57	4	g	g	NOUN
ajbmeb-3170	57	5	e	e	NOUN
ajbmeb-3170	57	6	|	|	ADV
ajbmeb-3170	57	7	33	33	NUM
ajbmeb-3170	57	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3170	57	9	if	if	SCONJ
ajbmeb-3170	57	10	we	we	PRON
ajbmeb-3170	57	11	look	look	VERB
ajbmeb-3170	57	12	at	at	ADP
ajbmeb-3170	57	13	the	the	DET
ajbmeb-3170	57	14	opinion	opinion	NOUN
ajbmeb-3170	57	15	of	of	ADP
ajbmeb-3170	57	16	d.	d.	PROPN
ajbmeb-3170	57	17	pakhomov	pakhomov	PROPN
ajbmeb-3170	57	18	,	,	PUNCT
ajbmeb-3170	57	19	he	he	PRON
ajbmeb-3170	57	20	recognizes	recognize	VERB
ajbmeb-3170	57	21	that	that	SCONJ
ajbmeb-3170	57	22	quality	quality	NOUN
ajbmeb-3170	57	23	corresponds	correspond	VERB
ajbmeb-3170	57	24	to	to	ADP
ajbmeb-3170	57	25	the	the	DET
ajbmeb-3170	57	26	hidden	hide	VERB
ajbmeb-3170	57	27	needs	need	NOUN
ajbmeb-3170	57	28	of	of	ADP
ajbmeb-3170	57	29	buyers	buyer	NOUN
ajbmeb-3170	57	30	[	[	X
ajbmeb-3170	57	31	6	6	NUM
ajbmeb-3170	57	32	]	]	PUNCT
ajbmeb-3170	57	33	.	.	PUNCT
ajbmeb-3170	58	1	v.v	v.v	PROPN
ajbmeb-3170	58	2	.	.	PROPN
ajbmeb-3170	58	3	kovalev	kovalev	PROPN
ajbmeb-3170	58	4	,	,	PUNCT
ajbmeb-3170	58	5	vit.v	vit.v	PROPN
ajbmeb-3170	58	6	.	.	PUNCT
ajbmeb-3170	58	7	kovalev	kovalev	PROPN
ajbmeb-3170	59	1	"	"	PUNCT
ajbmeb-3170	59	2	the	the	DET
ajbmeb-3170	59	3	following	follow	VERB
ajbmeb-3170	59	4	factors	factor	NOUN
ajbmeb-3170	59	5	are	be	AUX
ajbmeb-3170	59	6	the	the	DET
ajbmeb-3170	59	7	basis	basis	NOUN
ajbmeb-3170	59	8	for	for	ADP
ajbmeb-3170	59	9	the	the	DET
ajbmeb-3170	59	10	practical	practical	ADJ
ajbmeb-3170	59	11	use	use	NOUN
ajbmeb-3170	59	12	and	and	CCONJ
ajbmeb-3170	59	13	further	further	ADJ
ajbmeb-3170	59	14	improvement	improvement	NOUN
ajbmeb-3170	59	15	of	of	ADP
ajbmeb-3170	59	16	consolidated	consolidated	ADJ
ajbmeb-3170	59	17	financial	financial	ADJ
ajbmeb-3170	59	18	statements	statement	NOUN
ajbmeb-3170	59	19	:	:	PUNCT
ajbmeb-3170	59	20	the	the	DET
ajbmeb-3170	59	21	absence	absence	NOUN
ajbmeb-3170	59	22	of	of	ADP
ajbmeb-3170	59	23	obstacles	obstacle	NOUN
ajbmeb-3170	59	24	in	in	ADP
ajbmeb-3170	59	25	the	the	DET
ajbmeb-3170	59	26	use	use	NOUN
ajbmeb-3170	59	27	of	of	ADP
ajbmeb-3170	59	28	new	new	ADJ
ajbmeb-3170	59	29	accounting	accounting	NOUN
ajbmeb-3170	59	30	methods	method	NOUN
ajbmeb-3170	59	31	;	;	PUNCT
ajbmeb-3170	59	32	awareness	awareness	NOUN
ajbmeb-3170	59	33	of	of	ADP
ajbmeb-3170	59	34	the	the	DET
ajbmeb-3170	59	35	expediency	expediency	NOUN
ajbmeb-3170	59	36	of	of	ADP
ajbmeb-3170	59	37	business	business	NOUN
ajbmeb-3170	59	38	integration	integration	NOUN
ajbmeb-3170	59	39	processes	process	NOUN
ajbmeb-3170	59	40	;	;	PUNCT
ajbmeb-3170	59	41	approval	approval	NOUN
ajbmeb-3170	59	42	of	of	ADP
ajbmeb-3170	59	43	the	the	DET
ajbmeb-3170	59	44	idea	idea	NOUN
ajbmeb-3170	59	45	of	of	ADP
ajbmeb-3170	59	46	unification	unification	NOUN
ajbmeb-3170	59	47	by	by	ADP
ajbmeb-3170	59	48	major	major	ADJ
ajbmeb-3170	59	49	stock	stock	NOUN
ajbmeb-3170	59	50	exchanges	exchange	NOUN
ajbmeb-3170	59	51	,	,	PUNCT
ajbmeb-3170	59	52	"	"	PUNCT
ajbmeb-3170	59	53	he	he	PRON
ajbmeb-3170	59	54	noted	note	VERB
ajbmeb-3170	59	55	.	.	PUNCT
ajbmeb-3170	60	1	[	[	X
ajbmeb-3170	60	2	7	7	NUM
ajbmeb-3170	60	3	]	]	PUNCT
ajbmeb-3170	60	4	.	.	PUNCT
ajbmeb-3170	61	1	a.v	a.v	PROPN
ajbmeb-3170	61	2	.	.	PROPN
ajbmeb-3170	61	3	arvachev	arvachev	PROPN
ajbmeb-3170	61	4	,	,	PUNCT
ajbmeb-3170	61	5	the	the	DET
ajbmeb-3170	61	6	audit	audit	NOUN
ajbmeb-3170	61	7	of	of	ADP
ajbmeb-3170	61	8	the	the	DET
ajbmeb-3170	61	9	consolidated	consolidated	ADJ
ajbmeb-3170	61	10	financial	financial	ADJ
ajbmeb-3170	61	11	report	report	NOUN
ajbmeb-3170	61	12	is	be	AUX
ajbmeb-3170	61	13	carried	carry	VERB
ajbmeb-3170	61	14	out	out	ADP
ajbmeb-3170	61	15	in	in	ADP
ajbmeb-3170	61	16	three	three	NUM
ajbmeb-3170	61	17	stages	stage	NOUN
ajbmeb-3170	61	18	,	,	PUNCT
ajbmeb-3170	61	19	and	and	CCONJ
ajbmeb-3170	61	20	in	in	ADP
ajbmeb-3170	61	21	its	its	PRON
ajbmeb-3170	61	22	initial	initial	ADJ
ajbmeb-3170	61	23	stage	stage	NOUN
ajbmeb-3170	61	24	,	,	PUNCT
ajbmeb-3170	61	25	before	before	ADP
ajbmeb-3170	61	26	signing	sign	VERB
ajbmeb-3170	61	27	the	the	DET
ajbmeb-3170	61	28	contract	contract	NOUN
ajbmeb-3170	61	29	with	with	ADP
ajbmeb-3170	61	30	the	the	DET
ajbmeb-3170	61	31	parent	parent	NOUN
ajbmeb-3170	61	32	company	company	NOUN
ajbmeb-3170	61	33	,	,	PUNCT
ajbmeb-3170	61	34	he	he	PRON
ajbmeb-3170	61	35	gets	get	AUX
ajbmeb-3170	61	36	acquainted	acquaint	VERB
ajbmeb-3170	61	37	with	with	ADP
ajbmeb-3170	61	38	the	the	DET
ajbmeb-3170	61	39	organizations	organization	NOUN
ajbmeb-3170	61	40	that	that	PRON
ajbmeb-3170	61	41	are	be	AUX
ajbmeb-3170	61	42	part	part	NOUN
ajbmeb-3170	61	43	of	of	ADP
ajbmeb-3170	61	44	the	the	DET
ajbmeb-3170	61	45	group	group	NOUN
ajbmeb-3170	61	46	,	,	PUNCT
ajbmeb-3170	61	47	and	and	CCONJ
ajbmeb-3170	61	48	also	also	ADV
ajbmeb-3170	61	49	analyzes	analyze	VERB
ajbmeb-3170	61	50	the	the	DET
ajbmeb-3170	61	51	procedure	procedure	NOUN
ajbmeb-3170	61	52	for	for	ADP
ajbmeb-3170	61	53	preparing	prepare	VERB
ajbmeb-3170	61	54	the	the	DET
ajbmeb-3170	61	55	general	general	ADJ
ajbmeb-3170	61	56	plan	plan	NOUN
ajbmeb-3170	61	57	and	and	CCONJ
ajbmeb-3170	61	58	program	program	NOUN
ajbmeb-3170	61	59	of	of	ADP
ajbmeb-3170	61	60	the	the	DET
ajbmeb-3170	61	61	audit	audit	NOUN
ajbmeb-3170	62	1	[	[	X
ajbmeb-3170	62	2	8	8	NUM
ajbmeb-3170	62	3	]	]	PUNCT
ajbmeb-3170	62	4	.	.	PUNCT
ajbmeb-3170	63	1	in	in	ADP
ajbmeb-3170	63	2	conclusion	conclusion	NOUN
ajbmeb-3170	63	3	,	,	PUNCT
ajbmeb-3170	63	4	it	it	PRON
ajbmeb-3170	63	5	can	can	AUX
ajbmeb-3170	63	6	be	be	AUX
ajbmeb-3170	63	7	said	say	VERB
ajbmeb-3170	63	8	that	that	SCONJ
ajbmeb-3170	63	9	a	a	DET
ajbmeb-3170	63	10	deeper	deep	ADJ
ajbmeb-3170	63	11	theoretical	theoretical	ADJ
ajbmeb-3170	63	12	study	study	NOUN
ajbmeb-3170	63	13	of	of	ADP
ajbmeb-3170	63	14	the	the	DET
ajbmeb-3170	63	15	quality	quality	NOUN
ajbmeb-3170	63	16	control	control	NOUN
ajbmeb-3170	63	17	of	of	ADP
ajbmeb-3170	63	18	audit	audit	NOUN
ajbmeb-3170	63	19	and	and	CCONJ
ajbmeb-3170	63	20	audit	audit	NOUN
ajbmeb-3170	63	21	activity	activity	NOUN
ajbmeb-3170	63	22	remains	remain	VERB
ajbmeb-3170	63	23	the	the	DET
ajbmeb-3170	63	24	demand	demand	NOUN
ajbmeb-3170	63	25	of	of	ADP
ajbmeb-3170	63	26	the	the	DET
ajbmeb-3170	63	27	time	time	NOUN
ajbmeb-3170	63	28	.	.	PUNCT
ajbmeb-3170	64	1	from	from	ADP
ajbmeb-3170	64	2	this	this	DET
ajbmeb-3170	64	3	point	point	NOUN
ajbmeb-3170	64	4	of	of	ADP
ajbmeb-3170	64	5	view	view	NOUN
ajbmeb-3170	64	6	,	,	PUNCT
ajbmeb-3170	64	7	it	it	PRON
ajbmeb-3170	64	8	is	be	AUX
ajbmeb-3170	64	9	important	important	ADJ
ajbmeb-3170	64	10	to	to	PART
ajbmeb-3170	64	11	study	study	VERB
ajbmeb-3170	64	12	advanced	advanced	ADJ
ajbmeb-3170	64	13	foreign	foreign	ADJ
ajbmeb-3170	64	14	experiences	experience	NOUN
ajbmeb-3170	64	15	in	in	ADP
ajbmeb-3170	64	16	this	this	DET
ajbmeb-3170	64	17	regard	regard	NOUN
ajbmeb-3170	64	18	and	and	CCONJ
ajbmeb-3170	64	19	apply	apply	VERB
ajbmeb-3170	64	20	their	their	PRON
ajbmeb-3170	64	21	conclusions	conclusion	NOUN
ajbmeb-3170	64	22	in	in	ADP
ajbmeb-3170	64	23	the	the	DET
ajbmeb-3170	64	24	conditions	condition	NOUN
ajbmeb-3170	64	25	of	of	ADP
ajbmeb-3170	64	26	uzbekistan	uzbekistan	PROPN
ajbmeb-3170	64	27	.	.	PUNCT
ajbmeb-3170	65	1	therefore	therefore	ADV
ajbmeb-3170	65	2	,	,	PUNCT
ajbmeb-3170	65	3	the	the	DET
ajbmeb-3170	65	4	quality	quality	NOUN
ajbmeb-3170	65	5	of	of	ADP
ajbmeb-3170	65	6	the	the	DET
ajbmeb-3170	65	7	services	service	NOUN
ajbmeb-3170	65	8	provided	provide	VERB
ajbmeb-3170	65	9	by	by	ADP
ajbmeb-3170	65	10	the	the	DET
ajbmeb-3170	65	11	auditor	auditor	NOUN
ajbmeb-3170	65	12	and	and	CCONJ
ajbmeb-3170	65	13	the	the	DET
ajbmeb-3170	65	14	quality	quality	NOUN
ajbmeb-3170	65	15	of	of	ADP
ajbmeb-3170	65	16	the	the	DET
ajbmeb-3170	65	17	auditor	auditor	NOUN
ajbmeb-3170	65	18	's	's	PART
ajbmeb-3170	65	19	conclusion	conclusion	NOUN
ajbmeb-3170	65	20	is	be	AUX
ajbmeb-3170	65	21	a	a	DET
ajbmeb-3170	65	22	direct	direct	ADJ
ajbmeb-3170	65	23	result	result	NOUN
ajbmeb-3170	65	24	of	of	ADP
ajbmeb-3170	65	25	the	the	DET
ajbmeb-3170	65	26	professional	professional	ADJ
ajbmeb-3170	65	27	skills	skill	NOUN
ajbmeb-3170	65	28	and	and	CCONJ
ajbmeb-3170	65	29	experience	experience	NOUN
ajbmeb-3170	65	30	of	of	ADP
ajbmeb-3170	65	31	the	the	DET
ajbmeb-3170	65	32	auditor	auditor	NOUN
ajbmeb-3170	65	33	.	.	PUNCT
ajbmeb-3170	66	1	from	from	ADP
ajbmeb-3170	66	2	the	the	DET
ajbmeb-3170	66	3	above	above	ADJ
ajbmeb-3170	66	4	points	point	NOUN
ajbmeb-3170	66	5	,	,	PUNCT
ajbmeb-3170	66	6	we	we	PRON
ajbmeb-3170	66	7	can	can	AUX
ajbmeb-3170	66	8	see	see	VERB
ajbmeb-3170	66	9	that	that	SCONJ
ajbmeb-3170	66	10	if	if	SCONJ
ajbmeb-3170	66	11	audit	audit	NOUN
ajbmeb-3170	66	12	quality	quality	NOUN
ajbmeb-3170	66	13	control	control	NOUN
ajbmeb-3170	66	14	is	be	AUX
ajbmeb-3170	66	15	improved	improve	VERB
ajbmeb-3170	66	16	,	,	PUNCT
ajbmeb-3170	66	17	it	it	PRON
ajbmeb-3170	66	18	not	not	PART
ajbmeb-3170	66	19	only	only	ADV
ajbmeb-3170	66	20	continuously	continuously	ADV
ajbmeb-3170	66	21	monitors	monitor	VERB
ajbmeb-3170	66	22	the	the	DET
ajbmeb-3170	66	23	effectiveness	effectiveness	NOUN
ajbmeb-3170	66	24	of	of	ADP
ajbmeb-3170	66	25	the	the	DET
ajbmeb-3170	66	26	audit	audit	NOUN
ajbmeb-3170	66	27	quality	quality	NOUN
ajbmeb-3170	66	28	control	control	NOUN
ajbmeb-3170	66	29	system	system	NOUN
ajbmeb-3170	66	30	,	,	PUNCT
ajbmeb-3170	66	31	but	but	CCONJ
ajbmeb-3170	66	32	also	also	ADV
ajbmeb-3170	66	33	evaluates	evaluate	VERB
ajbmeb-3170	66	34	it	it	PRON
ajbmeb-3170	66	35	.	.	PUNCT
ajbmeb-3170	67	1	it	it	PRON
ajbmeb-3170	67	2	helps	help	VERB
ajbmeb-3170	67	3	to	to	PART
ajbmeb-3170	67	4	effectively	effectively	ADV
ajbmeb-3170	67	5	organize	organize	VERB
ajbmeb-3170	67	6	the	the	DET
ajbmeb-3170	67	7	external	external	ADJ
ajbmeb-3170	67	8	audit	audit	NOUN
ajbmeb-3170	67	9	and	and	CCONJ
ajbmeb-3170	67	10	internal	internal	ADJ
ajbmeb-3170	67	11	control	control	NOUN
ajbmeb-3170	67	12	system	system	NOUN
ajbmeb-3170	67	13	in	in	ADP
ajbmeb-3170	67	14	joint	joint	ADJ
ajbmeb-3170	67	15	-	-	PUNCT
ajbmeb-3170	67	16	stock	stock	NOUN
ajbmeb-3170	67	17	companies	company	NOUN
ajbmeb-3170	67	18	,	,	PUNCT
ajbmeb-3170	67	19	thereby	thereby	ADV
ajbmeb-3170	67	20	their	their	PRON
ajbmeb-3170	67	21	general	general	ADJ
ajbmeb-3170	67	22	activity	activity	NOUN
ajbmeb-3170	67	23	.	.	PUNCT
ajbmeb-3170	68	1	discussion	discussion	NOUN
ajbmeb-3170	68	2	of	of	ADP
ajbmeb-3170	68	3	research	research	NOUN
ajbmeb-3170	68	4	results	result	NOUN
ajbmeb-3170	68	5	according	accord	VERB
ajbmeb-3170	68	6	to	to	ADP
ajbmeb-3170	68	7	the	the	DET
ajbmeb-3170	68	8	results	result	NOUN
ajbmeb-3170	68	9	of	of	ADP
ajbmeb-3170	68	10	the	the	DET
ajbmeb-3170	68	11	study	study	NOUN
ajbmeb-3170	68	12	,	,	PUNCT
ajbmeb-3170	68	13	the	the	DET
ajbmeb-3170	68	14	international	international	ADJ
ajbmeb-3170	68	15	audit	audit	NOUN
ajbmeb-3170	68	16	standard	standard	PROPN
ajbmeb-3170	68	17	no	no	NOUN
ajbmeb-3170	68	18	.	.	NOUN
ajbmeb-3170	68	19	220	220	NUM
ajbmeb-3170	68	20	"	"	PUNCT
ajbmeb-3170	68	21	controlling	control	VERB
ajbmeb-3170	68	22	the	the	DET
ajbmeb-3170	68	23	quality	quality	NOUN
ajbmeb-3170	68	24	of	of	ADP
ajbmeb-3170	68	25	the	the	DET
ajbmeb-3170	68	26	audit	audit	NOUN
ajbmeb-3170	68	27	of	of	ADP
ajbmeb-3170	68	28	financial	financial	ADJ
ajbmeb-3170	68	29	statements	statement	NOUN
ajbmeb-3170	68	30	"	"	PUNCT
ajbmeb-3170	68	31	was	be	AUX
ajbmeb-3170	68	32	developed	develop	VERB
ajbmeb-3170	68	33	for	for	ADP
ajbmeb-3170	68	34	quality	quality	NOUN
ajbmeb-3170	68	35	control	control	NOUN
ajbmeb-3170	68	36	(	(	PUNCT
ajbmeb-3170	68	37	isa	isa	NOUN
ajbmeb-3170	68	38	)	)	PUNCT
ajbmeb-3170	68	39	,	,	PUNCT
ajbmeb-3170	68	40	where	where	SCONJ
ajbmeb-3170	68	41	international	international	ADJ
ajbmeb-3170	68	42	audit	audit	NOUN
ajbmeb-3170	68	43	standards	standard	NOUN
ajbmeb-3170	68	44	are	be	AUX
ajbmeb-3170	68	45	in	in	ADP
ajbmeb-3170	68	46	force	force	NOUN
ajbmeb-3170	68	47	in	in	ADP
ajbmeb-3170	68	48	uzbekistan	uzbekistan	PROPN
ajbmeb-3170	68	49	.	.	PUNCT
ajbmeb-3170	69	1	the	the	DET
ajbmeb-3170	69	2	purpose	purpose	NOUN
ajbmeb-3170	69	3	of	of	ADP
ajbmeb-3170	69	4	this	this	DET
ajbmeb-3170	69	5	standard	standard	NOUN
ajbmeb-3170	69	6	is	be	AUX
ajbmeb-3170	69	7	to	to	PART
ajbmeb-3170	69	8	ensure	ensure	VERB
ajbmeb-3170	69	9	that	that	SCONJ
ajbmeb-3170	69	10	the	the	DET
ajbmeb-3170	69	11	audit	audit	NOUN
ajbmeb-3170	69	12	is	be	AUX
ajbmeb-3170	69	13	in	in	ADP
ajbmeb-3170	69	14	accordance	accordance	NOUN
ajbmeb-3170	69	15	with	with	ADP
ajbmeb-3170	69	16	professional	professional	ADJ
ajbmeb-3170	69	17	standards	standard	NOUN
ajbmeb-3170	69	18	and	and	CCONJ
ajbmeb-3170	69	19	relevant	relevant	ADJ
ajbmeb-3170	69	20	requirements	requirement	NOUN
ajbmeb-3170	69	21	of	of	ADP
ajbmeb-3170	69	22	legislation	legislation	NOUN
ajbmeb-3170	69	23	and	and	CCONJ
ajbmeb-3170	69	24	regulatory	regulatory	ADJ
ajbmeb-3170	69	25	bodies	body	NOUN
ajbmeb-3170	69	26	,	,	PUNCT
ajbmeb-3170	69	27	and	and	CCONJ
ajbmeb-3170	69	28	that	that	SCONJ
ajbmeb-3170	69	29	the	the	DET
ajbmeb-3170	69	30	published	publish	VERB
ajbmeb-3170	69	31	audit	audit	NOUN
ajbmeb-3170	69	32	report	report	NOUN
ajbmeb-3170	69	33	(	(	PUNCT
ajbmeb-3170	69	34	summary	summary	NOUN
ajbmeb-3170	69	35	)	)	PUNCT
ajbmeb-3170	69	36	is	be	AUX
ajbmeb-3170	69	37	appropriate	appropriate	ADJ
ajbmeb-3170	69	38	to	to	ADP
ajbmeb-3170	69	39	the	the	DET
ajbmeb-3170	69	40	circumstances	circumstance	NOUN
ajbmeb-3170	69	41	.	.	PUNCT
ajbmeb-3170	70	1	the	the	DET
ajbmeb-3170	70	2	requirements	requirement	NOUN
ajbmeb-3170	70	3	of	of	ADP
ajbmeb-3170	70	4	this	this	DET
ajbmeb-3170	70	5	standard	standard	NOUN
ajbmeb-3170	70	6	are	be	AUX
ajbmeb-3170	70	7	mandatory	mandatory	ADJ
ajbmeb-3170	70	8	for	for	ADP
ajbmeb-3170	70	9	all	all	DET
ajbmeb-3170	70	10	auditing	auditing	NOUN
ajbmeb-3170	70	11	organizations	organization	NOUN
ajbmeb-3170	70	12	when	when	SCONJ
ajbmeb-3170	70	13	conducting	conduct	VERB
ajbmeb-3170	70	14	an	an	DET
ajbmeb-3170	70	15	audit	audit	NOUN
ajbmeb-3170	70	16	,	,	PUNCT
ajbmeb-3170	70	17	and	and	CCONJ
ajbmeb-3170	70	18	it	it	PRON
ajbmeb-3170	70	19	provides	provide	VERB
ajbmeb-3170	70	20	for	for	ADP
ajbmeb-3170	70	21	the	the	DET
ajbmeb-3170	70	22	preparation	preparation	NOUN
ajbmeb-3170	70	23	of	of	ADP
ajbmeb-3170	70	24	an	an	DET
ajbmeb-3170	70	25	official	official	ADJ
ajbmeb-3170	70	26	audit	audit	NOUN
ajbmeb-3170	70	27	report	report	NOUN
ajbmeb-3170	70	28	.	.	PUNCT
ajbmeb-3170	71	1	quality	quality	NOUN
ajbmeb-3170	71	2	control	control	NOUN
ajbmeb-3170	71	3	of	of	ADP
ajbmeb-3170	71	4	the	the	DET
ajbmeb-3170	71	5	auditor	auditor	NOUN
ajbmeb-3170	71	6	's	's	PART
ajbmeb-3170	71	7	work	work	NOUN
ajbmeb-3170	71	8	is	be	AUX
ajbmeb-3170	71	9	carried	carry	VERB
ajbmeb-3170	71	10	out	out	ADP
ajbmeb-3170	71	11	in	in	ADP
ajbmeb-3170	71	12	the	the	DET
ajbmeb-3170	71	13	following	follow	VERB
ajbmeb-3170	71	14	forms	form	NOUN
ajbmeb-3170	71	15	:	:	PUNCT
ajbmeb-3170	71	16	quality	quality	NOUN
ajbmeb-3170	71	17	control	control	NOUN
ajbmeb-3170	71	18	of	of	ADP
ajbmeb-3170	71	19	the	the	DET
ajbmeb-3170	71	20	auditor	auditor	NOUN
ajbmeb-3170	71	21	's	's	PART
ajbmeb-3170	71	22	work	work	NOUN
ajbmeb-3170	71	23	chief	chief	NOUN
ajbmeb-3170	71	24	auditor	auditor	NOUN
ajbmeb-3170	71	25	controlling	control	VERB
ajbmeb-3170	71	26	the	the	DET
ajbmeb-3170	71	27	work	work	NOUN
ajbmeb-3170	71	28	of	of	ADP
ajbmeb-3170	71	29	the	the	DET
ajbmeb-3170	71	30	assistant	assistant	ADJ
ajbmeb-3170	71	31	auditor	auditor	NOUN
ajbmeb-3170	71	32	control	control	NOUN
ajbmeb-3170	71	33	of	of	ADP
ajbmeb-3170	71	34	audit	audit	NOUN
ajbmeb-3170	71	35	work	work	NOUN
ajbmeb-3170	71	36	by	by	ADP
ajbmeb-3170	71	37	the	the	DET
ajbmeb-3170	71	38	audit	audit	NOUN
ajbmeb-3170	71	39	organization	organization	NOUN
ajbmeb-3170	71	40	external	external	ADJ
ajbmeb-3170	71	41	control	control	PROPN
ajbmeb-3170	71	42	american	american	PROPN
ajbmeb-3170	71	43	journal	journal	PROPN
ajbmeb-3170	71	44	of	of	ADP
ajbmeb-3170	71	45	business	business	NOUN
ajbmeb-3170	71	46	management	management	NOUN
ajbmeb-3170	71	47	,	,	PUNCT
ajbmeb-3170	71	48	economics	economic	NOUN
ajbmeb-3170	71	49	and	and	CCONJ
ajbmeb-3170	71	50	banking	banking	NOUN
ajbmeb-3170	71	51	volume	volume	NOUN
ajbmeb-3170	72	1	42	42	NUM
ajbmeb-3170	72	2	november2025	november2025	PROPN
ajbmeb-3170	72	3	p	p	NOUN
ajbmeb-3170	72	4	a	a	DET
ajbmeb-3170	72	5	g	g	NOUN
ajbmeb-3170	72	6	e	e	NOUN
ajbmeb-3170	73	1	|	|	ADV
ajbmeb-3170	74	1	34	34	NUM
ajbmeb-3170	74	2	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3170	74	3	if	if	SCONJ
ajbmeb-3170	74	4	we	we	PRON
ajbmeb-3170	74	5	consider	consider	VERB
ajbmeb-3170	74	6	this	this	DET
ajbmeb-3170	74	7	issue	issue	NOUN
ajbmeb-3170	74	8	at	at	ADP
ajbmeb-3170	74	9	the	the	DET
ajbmeb-3170	74	10	international	international	ADJ
ajbmeb-3170	74	11	level	level	NOUN
ajbmeb-3170	74	12	,	,	PUNCT
ajbmeb-3170	74	13	one	one	NUM
ajbmeb-3170	74	14	of	of	ADP
ajbmeb-3170	74	15	the	the	DET
ajbmeb-3170	74	16	main	main	ADJ
ajbmeb-3170	74	17	standards	standard	NOUN
ajbmeb-3170	74	18	,	,	PUNCT
ajbmeb-3170	74	19	the	the	DET
ajbmeb-3170	74	20	international	international	ADJ
ajbmeb-3170	74	21	standard	standard	NOUN
ajbmeb-3170	74	22	of	of	ADP
ajbmeb-3170	74	23	quality	quality	NOUN
ajbmeb-3170	74	24	control	control	NOUN
ajbmeb-3170	74	25	(	(	PUNCT
ajbmeb-3170	74	26	isqc	isqc	NOUN
ajbmeb-3170	74	27	)	)	PUNCT
ajbmeb-3170	74	28	,	,	PUNCT
ajbmeb-3170	74	29	discloses	disclose	VERB
ajbmeb-3170	74	30	the	the	DET
ajbmeb-3170	74	31	financial	financial	ADJ
ajbmeb-3170	74	32	statements	statement	NOUN
ajbmeb-3170	74	33	of	of	ADP
ajbmeb-3170	74	34	the	the	DET
ajbmeb-3170	74	35	auditing	auditing	NOUN
ajbmeb-3170	74	36	organization	organization	NOUN
ajbmeb-3170	74	37	and	and	CCONJ
ajbmeb-3170	74	38	discloses	disclose	VERB
ajbmeb-3170	74	39	its	its	PRON
ajbmeb-3170	74	40	obligations	obligation	NOUN
ajbmeb-3170	74	41	under	under	ADP
ajbmeb-3170	74	42	the	the	DET
ajbmeb-3170	74	43	quality	quality	NOUN
ajbmeb-3170	74	44	control	control	NOUN
ajbmeb-3170	74	45	system	system	NOUN
ajbmeb-3170	74	46	for	for	ADP
ajbmeb-3170	74	47	interpretation	interpretation	NOUN
ajbmeb-3170	74	48	,	,	PUNCT
ajbmeb-3170	74	49	assurance	assurance	NOUN
ajbmeb-3170	74	50	and	and	CCONJ
ajbmeb-3170	74	51	related	relate	VERB
ajbmeb-3170	74	52	service	service	NOUN
ajbmeb-3170	74	53	contracts	contract	NOUN
ajbmeb-3170	74	54	.	.	PUNCT
ajbmeb-3170	75	1	international	international	ADJ
ajbmeb-3170	75	2	standard	standard	ADJ
ajbmeb-3170	75	3	(	(	PUNCT
ajbmeb-3170	75	4	isqc	isqc	NOUN
ajbmeb-3170	75	5	)	)	PUNCT
ajbmeb-3170	75	6	is	be	AUX
ajbmeb-3170	75	7	also	also	ADV
ajbmeb-3170	75	8	intended	intend	VERB
ajbmeb-3170	75	9	to	to	PART
ajbmeb-3170	75	10	help	help	VERB
ajbmeb-3170	75	11	the	the	DET
ajbmeb-3170	75	12	audit	audit	NOUN
ajbmeb-3170	75	13	firm	firm	NOUN
ajbmeb-3170	75	14	in	in	ADP
ajbmeb-3170	75	15	the	the	DET
ajbmeb-3170	75	16	following	follow	VERB
ajbmeb-3170	75	17	matters	matter	NOUN
ajbmeb-3170	75	18	:	:	PUNCT
ajbmeb-3170	75	19	•	•	ADP
ajbmeb-3170	75	20	understanding	understand	VERB
ajbmeb-3170	75	21	what	what	PRON
ajbmeb-3170	75	22	needs	need	VERB
ajbmeb-3170	75	23	to	to	PART
ajbmeb-3170	75	24	be	be	AUX
ajbmeb-3170	75	25	done	do	VERB
ajbmeb-3170	75	26	;	;	PUNCT
ajbmeb-3170	75	27	•	•	ADV
ajbmeb-3170	75	28	decide	decide	VERB
ajbmeb-3170	75	29	whether	whether	SCONJ
ajbmeb-3170	75	30	more	more	ADJ
ajbmeb-3170	75	31	effort	effort	NOUN
ajbmeb-3170	75	32	is	be	AUX
ajbmeb-3170	75	33	needed	need	VERB
ajbmeb-3170	75	34	to	to	PART
ajbmeb-3170	75	35	gather	gather	VERB
ajbmeb-3170	75	36	information	information	NOUN
ajbmeb-3170	75	37	to	to	PART
ajbmeb-3170	75	38	achieve	achieve	VERB
ajbmeb-3170	75	39	the	the	DET
ajbmeb-3170	75	40	goal	goal	NOUN
ajbmeb-3170	75	41	.	.	PUNCT
ajbmeb-3170	76	1	based	base	VERB
ajbmeb-3170	76	2	on	on	ADP
ajbmeb-3170	76	3	the	the	DET
ajbmeb-3170	76	4	study	study	NOUN
ajbmeb-3170	76	5	of	of	ADP
ajbmeb-3170	76	6	the	the	DET
ajbmeb-3170	76	7	published	publish	VERB
ajbmeb-3170	76	8	literature	literature	NOUN
ajbmeb-3170	76	9	on	on	ADP
ajbmeb-3170	76	10	audit	audit	NOUN
ajbmeb-3170	76	11	activities	activity	NOUN
ajbmeb-3170	76	12	,	,	PUNCT
ajbmeb-3170	76	13	we	we	PRON
ajbmeb-3170	76	14	can	can	AUX
ajbmeb-3170	76	15	get	get	VERB
ajbmeb-3170	76	16	a	a	DET
ajbmeb-3170	76	17	broader	broad	ADJ
ajbmeb-3170	76	18	definition	definition	NOUN
ajbmeb-3170	76	19	of	of	ADP
ajbmeb-3170	76	20	the	the	DET
ajbmeb-3170	76	21	audit	audit	NOUN
ajbmeb-3170	76	22	process	process	NOUN
ajbmeb-3170	76	23	as	as	SCONJ
ajbmeb-3170	76	24	follows	follow	VERB
ajbmeb-3170	76	25	:	:	PUNCT
ajbmeb-3170	76	26	"	"	PUNCT
ajbmeb-3170	76	27	audit	audit	NOUN
ajbmeb-3170	76	28	is	be	AUX
ajbmeb-3170	76	29	a	a	DET
ajbmeb-3170	76	30	process	process	NOUN
ajbmeb-3170	76	31	performed	perform	VERB
ajbmeb-3170	76	32	by	by	ADP
ajbmeb-3170	76	33	a	a	DET
ajbmeb-3170	76	34	person	person	NOUN
ajbmeb-3170	76	35	with	with	ADP
ajbmeb-3170	76	36	certain	certain	ADJ
ajbmeb-3170	76	37	qualifications	qualification	NOUN
ajbmeb-3170	76	38	and	and	CCONJ
ajbmeb-3170	76	39	independent	independent	ADJ
ajbmeb-3170	76	40	auditing	auditing	NOUN
ajbmeb-3170	76	41	skills	skill	NOUN
ajbmeb-3170	76	42	,	,	PUNCT
ajbmeb-3170	76	43	who	who	PRON
ajbmeb-3170	76	44	collects	collect	VERB
ajbmeb-3170	76	45	appropriate	appropriate	ADJ
ajbmeb-3170	76	46	information	information	NOUN
ajbmeb-3170	76	47	.	.	PUNCT
ajbmeb-3170	77	1	it	it	PRON
ajbmeb-3170	77	2	is	be	AUX
ajbmeb-3170	77	3	a	a	DET
ajbmeb-3170	77	4	complex	complex	ADJ
ajbmeb-3170	77	5	process	process	NOUN
ajbmeb-3170	77	6	that	that	PRON
ajbmeb-3170	77	7	performs	perform	VERB
ajbmeb-3170	77	8	the	the	DET
ajbmeb-3170	77	9	cloak	cloak	NOUN
ajbmeb-3170	77	10	and	and	CCONJ
ajbmeb-3170	77	11	evaluation	evaluation	NOUN
ajbmeb-3170	77	12	and	and	CCONJ
ajbmeb-3170	77	13	gives	give	VERB
ajbmeb-3170	77	14	its	its	PRON
ajbmeb-3170	77	15	conclusions	conclusion	NOUN
ajbmeb-3170	77	16	based	base	VERB
ajbmeb-3170	77	17	on	on	ADP
ajbmeb-3170	77	18	the	the	DET
ajbmeb-3170	77	19	rules	rule	NOUN
ajbmeb-3170	77	20	of	of	ADP
ajbmeb-3170	77	21	the	the	DET
ajbmeb-3170	77	22	country	country	NOUN
ajbmeb-3170	77	23	,	,	PUNCT
ajbmeb-3170	77	24	corresponding	correspond	VERB
ajbmeb-3170	77	25	to	to	ADP
ajbmeb-3170	77	26	the	the	DET
ajbmeb-3170	77	27	expression	expression	NOUN
ajbmeb-3170	77	28	of	of	ADP
ajbmeb-3170	77	29	numbers	number	NOUN
ajbmeb-3170	77	30	in	in	ADP
ajbmeb-3170	77	31	the	the	DET
ajbmeb-3170	77	32	economic	economic	ADJ
ajbmeb-3170	77	33	system	system	NOUN
ajbmeb-3170	77	34	.	.	PUNCT
ajbmeb-3170	78	1	when	when	SCONJ
ajbmeb-3170	78	2	classifying	classify	VERB
ajbmeb-3170	78	3	an	an	DET
ajbmeb-3170	78	4	audit	audit	NOUN
ajbmeb-3170	78	5	,	,	PUNCT
ajbmeb-3170	78	6	it	it	PRON
ajbmeb-3170	78	7	can	can	AUX
ajbmeb-3170	78	8	be	be	AUX
ajbmeb-3170	78	9	divided	divide	VERB
ajbmeb-3170	78	10	into	into	ADP
ajbmeb-3170	78	11	the	the	DET
ajbmeb-3170	78	12	following	follow	VERB
ajbmeb-3170	78	13	specific	specific	ADJ
ajbmeb-3170	78	14	types	type	NOUN
ajbmeb-3170	78	15	:	:	PUNCT
ajbmeb-3170	78	16	according	accord	VERB
ajbmeb-3170	78	17	to	to	ADP
ajbmeb-3170	78	18	data	datum	NOUN
ajbmeb-3170	78	19	users	user	NOUN
ajbmeb-3170	78	20	;	;	PUNCT
ajbmeb-3170	78	21	in	in	ADP
ajbmeb-3170	78	22	accordance	accordance	NOUN
ajbmeb-3170	78	23	with	with	ADP
ajbmeb-3170	78	24	the	the	DET
ajbmeb-3170	78	25	requirements	requirement	NOUN
ajbmeb-3170	78	26	of	of	ADP
ajbmeb-3170	78	27	the	the	DET
ajbmeb-3170	78	28	law	law	NOUN
ajbmeb-3170	78	29	;	;	PUNCT
ajbmeb-3170	78	30	according	accord	VERB
ajbmeb-3170	78	31	to	to	ADP
ajbmeb-3170	78	32	the	the	DET
ajbmeb-3170	78	33	audit	audit	NOUN
ajbmeb-3170	78	34	object	object	NOUN
ajbmeb-3170	78	35	(	(	PUNCT
ajbmeb-3170	78	36	type	type	NOUN
ajbmeb-3170	78	37	of	of	ADP
ajbmeb-3170	78	38	enterprise	enterprise	NOUN
ajbmeb-3170	78	39	activity	activity	NOUN
ajbmeb-3170	78	40	)	)	PUNCT
ajbmeb-3170	78	41	;	;	PUNCT
ajbmeb-3170	78	42	according	accord	VERB
ajbmeb-3170	78	43	to	to	ADP
ajbmeb-3170	78	44	the	the	DET
ajbmeb-3170	78	45	aim	aim	NOUN
ajbmeb-3170	78	46	.	.	PUNCT
ajbmeb-3170	79	1	at	at	ADP
ajbmeb-3170	79	2	the	the	DET
ajbmeb-3170	79	3	same	same	ADJ
ajbmeb-3170	79	4	time	time	NOUN
ajbmeb-3170	79	5	that	that	PRON
ajbmeb-3170	79	6	business	business	NOUN
ajbmeb-3170	79	7	entities	entity	NOUN
ajbmeb-3170	79	8	are	be	AUX
ajbmeb-3170	79	9	expanding	expand	VERB
ajbmeb-3170	79	10	,	,	PUNCT
ajbmeb-3170	79	11	the	the	DET
ajbmeb-3170	79	12	increasing	increase	VERB
ajbmeb-3170	79	13	complexity	complexity	NOUN
ajbmeb-3170	79	14	of	of	ADP
ajbmeb-3170	79	15	business	business	NOUN
ajbmeb-3170	79	16	operations	operation	NOUN
ajbmeb-3170	79	17	,	,	PUNCT
ajbmeb-3170	79	18	the	the	DET
ajbmeb-3170	79	19	strengthening	strengthening	NOUN
ajbmeb-3170	79	20	of	of	ADP
ajbmeb-3170	79	21	the	the	DET
ajbmeb-3170	79	22	control	control	NOUN
ajbmeb-3170	79	23	environment	environment	NOUN
ajbmeb-3170	79	24	in	in	ADP
ajbmeb-3170	79	25	countries	country	NOUN
ajbmeb-3170	79	26	and	and	CCONJ
ajbmeb-3170	79	27	the	the	DET
ajbmeb-3170	79	28	improvement	improvement	NOUN
ajbmeb-3170	79	29	of	of	ADP
ajbmeb-3170	79	30	information	information	NOUN
ajbmeb-3170	79	31	technologies	technology	NOUN
ajbmeb-3170	79	32	are	be	AUX
ajbmeb-3170	79	33	also	also	ADV
ajbmeb-3170	79	34	affecting	affect	VERB
ajbmeb-3170	79	35	the	the	DET
ajbmeb-3170	79	36	capabilities	capability	NOUN
ajbmeb-3170	79	37	and	and	CCONJ
ajbmeb-3170	79	38	responsibilities	responsibility	NOUN
ajbmeb-3170	79	39	of	of	ADP
ajbmeb-3170	79	40	internal	internal	ADJ
ajbmeb-3170	79	41	auditors	auditor	NOUN
ajbmeb-3170	79	42	.	.	PUNCT
ajbmeb-3170	80	1	significant	significant	ADJ
ajbmeb-3170	80	2	differences	difference	NOUN
ajbmeb-3170	80	3	between	between	ADP
ajbmeb-3170	80	4	external	external	ADJ
ajbmeb-3170	80	5	and	and	CCONJ
ajbmeb-3170	80	6	internal	internal	ADJ
ajbmeb-3170	80	7	audits	audits	NOUN
ajbmeb-3170	80	8	are	be	AUX
ajbmeb-3170	80	9	distinguished	distinguish	VERB
ajbmeb-3170	80	10	by	by	ADP
ajbmeb-3170	80	11	their	their	PRON
ajbmeb-3170	80	12	status	status	NOUN
ajbmeb-3170	80	13	,	,	PUNCT
ajbmeb-3170	80	14	main	main	ADJ
ajbmeb-3170	80	15	responsibilities	responsibility	NOUN
ajbmeb-3170	80	16	and	and	CCONJ
ajbmeb-3170	80	17	the	the	DET
ajbmeb-3170	80	18	period	period	NOUN
ajbmeb-3170	80	19	of	of	ADP
ajbmeb-3170	80	20	conducting	conduct	VERB
ajbmeb-3170	80	21	audits	audits	NOUN
ajbmeb-3170	80	22	.	.	PUNCT
ajbmeb-3170	81	1	therefore	therefore	ADV
ajbmeb-3170	81	2	,	,	PUNCT
ajbmeb-3170	81	3	the	the	DET
ajbmeb-3170	81	4	quality	quality	NOUN
ajbmeb-3170	81	5	of	of	ADP
ajbmeb-3170	81	6	the	the	DET
ajbmeb-3170	81	7	service	service	NOUN
ajbmeb-3170	81	8	provided	provide	VERB
ajbmeb-3170	81	9	by	by	ADP
ajbmeb-3170	81	10	the	the	DET
ajbmeb-3170	81	11	auditor	auditor	NOUN
ajbmeb-3170	81	12	and	and	CCONJ
ajbmeb-3170	81	13	the	the	DET
ajbmeb-3170	81	14	quality	quality	NOUN
ajbmeb-3170	81	15	of	of	ADP
ajbmeb-3170	81	16	the	the	DET
ajbmeb-3170	81	17	auditor	auditor	NOUN
ajbmeb-3170	81	18	's	's	PART
ajbmeb-3170	81	19	conclusion	conclusion	NOUN
ajbmeb-3170	81	20	is	be	AUX
ajbmeb-3170	81	21	a	a	DET
ajbmeb-3170	81	22	direct	direct	ADJ
ajbmeb-3170	81	23	result	result	NOUN
ajbmeb-3170	81	24	of	of	ADP
ajbmeb-3170	81	25	the	the	DET
ajbmeb-3170	81	26	auditor	auditor	NOUN
ajbmeb-3170	81	27	's	's	PART
ajbmeb-3170	81	28	professional	professional	ADJ
ajbmeb-3170	81	29	skills	skill	NOUN
ajbmeb-3170	81	30	and	and	CCONJ
ajbmeb-3170	81	31	experience	experience	NOUN
ajbmeb-3170	81	32	.	.	PUNCT
ajbmeb-3170	82	1	if	if	SCONJ
ajbmeb-3170	82	2	the	the	DET
ajbmeb-3170	82	3	internal	internal	ADJ
ajbmeb-3170	82	4	audit	audit	NOUN
ajbmeb-3170	82	5	service	service	NOUN
ajbmeb-3170	82	6	is	be	AUX
ajbmeb-3170	82	7	properly	properly	ADV
ajbmeb-3170	82	8	organized	organize	VERB
ajbmeb-3170	82	9	and	and	CCONJ
ajbmeb-3170	82	10	the	the	DET
ajbmeb-3170	82	11	results	result	NOUN
ajbmeb-3170	82	12	of	of	ADP
ajbmeb-3170	82	13	the	the	DET
ajbmeb-3170	82	14	internal	internal	ADJ
ajbmeb-3170	82	15	audit	audit	NOUN
ajbmeb-3170	82	16	service	service	NOUN
ajbmeb-3170	82	17	are	be	AUX
ajbmeb-3170	82	18	issued	issue	VERB
ajbmeb-3170	82	19	on	on	ADP
ajbmeb-3170	82	20	time	time	NOUN
ajbmeb-3170	82	21	,	,	PUNCT
ajbmeb-3170	82	22	the	the	DET
ajbmeb-3170	82	23	economic	economic	ADJ
ajbmeb-3170	82	24	efficiency	efficiency	NOUN
ajbmeb-3170	82	25	of	of	ADP
ajbmeb-3170	82	26	enterprises	enterprise	NOUN
ajbmeb-3170	82	27	will	will	AUX
ajbmeb-3170	82	28	increase	increase	VERB
ajbmeb-3170	82	29	.	.	PUNCT
ajbmeb-3170	83	1	conducting	conduct	VERB
ajbmeb-3170	83	2	operational	operational	ADJ
ajbmeb-3170	83	3	audits	audits	NOUN
ajbmeb-3170	83	4	by	by	ADP
ajbmeb-3170	83	5	audit	audit	NOUN
ajbmeb-3170	83	6	organizations	organization	NOUN
ajbmeb-3170	83	7	and	and	CCONJ
ajbmeb-3170	83	8	internal	internal	ADJ
ajbmeb-3170	83	9	auditors	auditor	NOUN
ajbmeb-3170	83	10	allows	allow	VERB
ajbmeb-3170	83	11	to	to	PART
ajbmeb-3170	83	12	evaluate	evaluate	VERB
ajbmeb-3170	83	13	the	the	DET
ajbmeb-3170	83	14	activities	activity	NOUN
ajbmeb-3170	83	15	of	of	ADP
ajbmeb-3170	83	16	enterprises	enterprise	NOUN
ajbmeb-3170	83	17	and	and	CCONJ
ajbmeb-3170	83	18	determine	determine	VERB
ajbmeb-3170	83	19	the	the	DET
ajbmeb-3170	83	20	effectiveness	effectiveness	NOUN
ajbmeb-3170	83	21	of	of	ADP
ajbmeb-3170	83	22	their	their	PRON
ajbmeb-3170	83	23	long	long	ADJ
ajbmeb-3170	83	24	-	-	PUNCT
ajbmeb-3170	83	25	term	term	NOUN
ajbmeb-3170	83	26	strategic	strategic	ADJ
ajbmeb-3170	83	27	plans	plan	NOUN
ajbmeb-3170	83	28	.	.	PUNCT
ajbmeb-3170	84	1	as	as	SCONJ
ajbmeb-3170	84	2	can	can	AUX
ajbmeb-3170	84	3	be	be	AUX
ajbmeb-3170	84	4	seen	see	VERB
ajbmeb-3170	84	5	from	from	ADP
ajbmeb-3170	84	6	the	the	DET
ajbmeb-3170	84	7	above	above	NOUN
ajbmeb-3170	84	8	,	,	PUNCT
ajbmeb-3170	84	9	if	if	SCONJ
ajbmeb-3170	84	10	the	the	DET
ajbmeb-3170	84	11	audit	audit	NOUN
ajbmeb-3170	84	12	improves	improve	VERB
ajbmeb-3170	84	13	quality	quality	NOUN
ajbmeb-3170	84	14	control	control	NOUN
ajbmeb-3170	84	15	,	,	PUNCT
ajbmeb-3170	84	16	it	it	PRON
ajbmeb-3170	84	17	not	not	PART
ajbmeb-3170	84	18	only	only	ADV
ajbmeb-3170	84	19	continuously	continuously	ADV
ajbmeb-3170	84	20	monitors	monitor	VERB
ajbmeb-3170	84	21	the	the	DET
ajbmeb-3170	84	22	effectiveness	effectiveness	NOUN
ajbmeb-3170	84	23	of	of	ADP
ajbmeb-3170	84	24	the	the	DET
ajbmeb-3170	84	25	audit	audit	NOUN
ajbmeb-3170	84	26	quality	quality	NOUN
ajbmeb-3170	84	27	control	control	NOUN
ajbmeb-3170	84	28	system	system	NOUN
ajbmeb-3170	84	29	,	,	PUNCT
ajbmeb-3170	84	30	but	but	CCONJ
ajbmeb-3170	84	31	also	also	ADV
ajbmeb-3170	84	32	evaluates	evaluate	VERB
ajbmeb-3170	84	33	it	it	PRON
ajbmeb-3170	84	34	.	.	PUNCT
ajbmeb-3170	85	1	it	it	PRON
ajbmeb-3170	85	2	helps	help	VERB
ajbmeb-3170	85	3	to	to	PART
ajbmeb-3170	85	4	effectively	effectively	ADV
ajbmeb-3170	85	5	organize	organize	VERB
ajbmeb-3170	85	6	the	the	DET
ajbmeb-3170	85	7	audit	audit	NOUN
ajbmeb-3170	85	8	and	and	CCONJ
ajbmeb-3170	85	9	internal	internal	ADJ
ajbmeb-3170	85	10	control	control	NOUN
ajbmeb-3170	85	11	system	system	NOUN
ajbmeb-3170	85	12	in	in	ADP
ajbmeb-3170	85	13	joint	joint	ADJ
ajbmeb-3170	85	14	-	-	PUNCT
ajbmeb-3170	85	15	stock	stock	NOUN
ajbmeb-3170	85	16	companies	company	NOUN
ajbmeb-3170	85	17	,	,	PUNCT
ajbmeb-3170	85	18	thereby	thereby	ADV
ajbmeb-3170	85	19	the	the	DET
ajbmeb-3170	85	20	general	general	ADJ
ajbmeb-3170	85	21	activity	activity	NOUN
ajbmeb-3170	85	22	of	of	ADP
ajbmeb-3170	85	23	the	the	DET
ajbmeb-3170	85	24	joint	joint	ADJ
ajbmeb-3170	85	25	-	-	PUNCT
ajbmeb-3170	85	26	stock	stock	NOUN
ajbmeb-3170	85	27	company	company	NOUN
ajbmeb-3170	85	28	.	.	PUNCT
ajbmeb-3170	86	1	in	in	ADP
ajbmeb-3170	86	2	short	short	ADJ
ajbmeb-3170	86	3	,	,	PUNCT
ajbmeb-3170	86	4	in	in	ADP
ajbmeb-3170	86	5	order	order	NOUN
ajbmeb-3170	86	6	to	to	PART
ajbmeb-3170	86	7	modernize	modernize	VERB
ajbmeb-3170	86	8	economic	economic	ADJ
ajbmeb-3170	86	9	relations	relation	NOUN
ajbmeb-3170	86	10	and	and	CCONJ
ajbmeb-3170	86	11	deepen	deepen	VERB
ajbmeb-3170	86	12	reforms	reform	NOUN
ajbmeb-3170	86	13	in	in	ADP
ajbmeb-3170	86	14	our	our	PRON
ajbmeb-3170	86	15	country	country	NOUN
ajbmeb-3170	86	16	,	,	PUNCT
ajbmeb-3170	86	17	especially	especially	ADV
ajbmeb-3170	86	18	in	in	ADP
ajbmeb-3170	86	19	order	order	NOUN
ajbmeb-3170	86	20	to	to	PART
ajbmeb-3170	86	21	effectively	effectively	ADV
ajbmeb-3170	86	22	organize	organize	VERB
ajbmeb-3170	86	23	financial	financial	ADJ
ajbmeb-3170	86	24	and	and	CCONJ
ajbmeb-3170	86	25	economic	economic	ADJ
ajbmeb-3170	86	26	activities	activity	NOUN
ajbmeb-3170	86	27	in	in	ADP
ajbmeb-3170	86	28	the	the	DET
ajbmeb-3170	86	29	conditions	condition	NOUN
ajbmeb-3170	86	30	of	of	ADP
ajbmeb-3170	86	31	widespread	widespread	ADJ
ajbmeb-3170	86	32	involvement	involvement	NOUN
ajbmeb-3170	86	33	of	of	ADP
ajbmeb-3170	86	34	the	the	DET
ajbmeb-3170	86	35	population	population	NOUN
ajbmeb-3170	86	36	in	in	ADP
ajbmeb-3170	86	37	business	business	NOUN
ajbmeb-3170	86	38	activities	activity	NOUN
ajbmeb-3170	86	39	,	,	PUNCT
ajbmeb-3170	86	40	to	to	PART
ajbmeb-3170	86	41	provide	provide	VERB
ajbmeb-3170	86	42	them	they	PRON
ajbmeb-3170	86	43	with	with	ADP
ajbmeb-3170	86	44	advice	advice	NOUN
ajbmeb-3170	86	45	,	,	PUNCT
ajbmeb-3170	86	46	guidance	guidance	NOUN
ajbmeb-3170	86	47	,	,	PUNCT
ajbmeb-3170	86	48	legal	legal	ADJ
ajbmeb-3170	86	49	and	and	CCONJ
ajbmeb-3170	86	50	other	other	ADJ
ajbmeb-3170	86	51	assistance	assistance	NOUN
ajbmeb-3170	86	52	,	,	PUNCT
ajbmeb-3170	86	53	shareholding	shareholde	VERB
ajbmeb-3170	86	54	the	the	DET
ajbmeb-3170	86	55	service	service	NOUN
ajbmeb-3170	86	56	needs	need	NOUN
ajbmeb-3170	86	57	of	of	ADP
ajbmeb-3170	86	58	qualified	qualified	ADJ
ajbmeb-3170	86	59	auditors	auditor	NOUN
ajbmeb-3170	86	60	for	for	ADP
ajbmeb-3170	86	61	the	the	DET
ajbmeb-3170	86	62	activities	activity	NOUN
ajbmeb-3170	86	63	of	of	ADP
ajbmeb-3170	86	64	societies	society	NOUN
ajbmeb-3170	86	65	and	and	CCONJ
ajbmeb-3170	86	66	other	other	ADJ
ajbmeb-3170	86	67	types	type	NOUN
ajbmeb-3170	86	68	of	of	ADP
ajbmeb-3170	86	69	assistance	assistance	NOUN
ajbmeb-3170	86	70	are	be	AUX
ajbmeb-3170	86	71	increasing	increase	VERB
ajbmeb-3170	86	72	.	.	PUNCT
ajbmeb-3170	87	1	therefore	therefore	ADV
ajbmeb-3170	87	2	,	,	PUNCT
ajbmeb-3170	87	3	it	it	PRON
ajbmeb-3170	87	4	is	be	AUX
ajbmeb-3170	87	5	necessary	necessary	ADJ
ajbmeb-3170	87	6	to	to	PART
ajbmeb-3170	87	7	further	far	ADV
ajbmeb-3170	87	8	improve	improve	VERB
ajbmeb-3170	87	9	auditing	auditing	NOUN
ajbmeb-3170	87	10	activities	activity	NOUN
ajbmeb-3170	87	11	on	on	ADP
ajbmeb-3170	87	12	the	the	DET
ajbmeb-3170	87	13	basis	basis	NOUN
ajbmeb-3170	87	14	of	of	ADP
ajbmeb-3170	87	15	international	international	ADJ
ajbmeb-3170	87	16	standards	standard	NOUN
ajbmeb-3170	87	17	.	.	PUNCT
ajbmeb-3170	88	1	it	it	PRON
ajbmeb-3170	88	2	will	will	AUX
ajbmeb-3170	88	3	also	also	ADV
ajbmeb-3170	88	4	be	be	AUX
ajbmeb-3170	88	5	necessary	necessary	ADJ
ajbmeb-3170	88	6	to	to	PART
ajbmeb-3170	88	7	improve	improve	VERB
ajbmeb-3170	88	8	the	the	DET
ajbmeb-3170	88	9	quality	quality	NOUN
ajbmeb-3170	88	10	of	of	ADP
ajbmeb-3170	88	11	audit	audit	NOUN
ajbmeb-3170	88	12	services	service	NOUN
ajbmeb-3170	88	13	.	.	PUNCT
ajbmeb-3170	89	1	conclusions	conclusion	NOUN
ajbmeb-3170	89	2	a	a	DET
ajbmeb-3170	89	3	deeper	deep	ADJ
ajbmeb-3170	89	4	theoretical	theoretical	ADJ
ajbmeb-3170	89	5	study	study	NOUN
ajbmeb-3170	89	6	of	of	ADP
ajbmeb-3170	89	7	audit	audit	NOUN
ajbmeb-3170	89	8	and	and	CCONJ
ajbmeb-3170	89	9	audit	audit	NOUN
ajbmeb-3170	89	10	activity	activity	NOUN
ajbmeb-3170	89	11	quality	quality	NOUN
ajbmeb-3170	89	12	control	control	NOUN
ajbmeb-3170	89	13	remains	remain	VERB
ajbmeb-3170	89	14	the	the	DET
ajbmeb-3170	89	15	demand	demand	NOUN
ajbmeb-3170	89	16	of	of	ADP
ajbmeb-3170	89	17	the	the	DET
ajbmeb-3170	89	18	time	time	NOUN
ajbmeb-3170	89	19	.	.	PUNCT
ajbmeb-3170	90	1	from	from	ADP
ajbmeb-3170	90	2	this	this	DET
ajbmeb-3170	90	3	point	point	NOUN
ajbmeb-3170	90	4	of	of	ADP
ajbmeb-3170	90	5	view	view	NOUN
ajbmeb-3170	90	6	,	,	PUNCT
ajbmeb-3170	90	7	it	it	PRON
ajbmeb-3170	90	8	is	be	AUX
ajbmeb-3170	90	9	important	important	ADJ
ajbmeb-3170	90	10	to	to	PART
ajbmeb-3170	90	11	study	study	VERB
ajbmeb-3170	90	12	advanced	advanced	ADJ
ajbmeb-3170	90	13	foreign	foreign	ADJ
ajbmeb-3170	90	14	experiences	experience	NOUN
ajbmeb-3170	90	15	in	in	ADP
ajbmeb-3170	90	16	this	this	DET
ajbmeb-3170	90	17	regard	regard	NOUN
ajbmeb-3170	90	18	and	and	CCONJ
ajbmeb-3170	90	19	apply	apply	VERB
ajbmeb-3170	90	20	their	their	PRON
ajbmeb-3170	90	21	conclusions	conclusion	NOUN
ajbmeb-3170	90	22	in	in	ADP
ajbmeb-3170	90	23	the	the	DET
ajbmeb-3170	90	24	conditions	condition	NOUN
ajbmeb-3170	90	25	of	of	ADP
ajbmeb-3170	90	26	uzbekistan	uzbekistan	PROPN
ajbmeb-3170	90	27	.	.	PUNCT
ajbmeb-3170	91	1	american	american	PROPN
ajbmeb-3170	91	2	journal	journal	PROPN
ajbmeb-3170	91	3	of	of	ADP
ajbmeb-3170	91	4	business	business	NOUN
ajbmeb-3170	91	5	management	management	NOUN
ajbmeb-3170	91	6	,	,	PUNCT
ajbmeb-3170	91	7	economics	economic	NOUN
ajbmeb-3170	91	8	and	and	CCONJ
ajbmeb-3170	91	9	banking	banking	NOUN
ajbmeb-3170	91	10	volume	volume	NOUN
ajbmeb-3170	91	11	42	42	NUM
ajbmeb-3170	92	1	november2025	november2025	PROPN
ajbmeb-3170	92	2	p	p	NOUN
ajbmeb-3170	92	3	a	a	PRON
ajbmeb-3170	92	4	g	g	NOUN
ajbmeb-3170	92	5	e	e	NOUN
ajbmeb-3170	92	6	|	|	ADV
ajbmeb-3170	92	7	35	35	NUM
ajbmeb-3170	92	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3170	92	9	in	in	ADP
ajbmeb-3170	92	10	international	international	ADJ
ajbmeb-3170	92	11	practice	practice	NOUN
ajbmeb-3170	92	12	,	,	PUNCT
ajbmeb-3170	92	13	special	special	ADJ
ajbmeb-3170	92	14	attention	attention	NOUN
ajbmeb-3170	92	15	is	be	AUX
ajbmeb-3170	92	16	paid	pay	VERB
ajbmeb-3170	92	17	to	to	ADP
ajbmeb-3170	92	18	improving	improve	VERB
ajbmeb-3170	92	19	the	the	DET
ajbmeb-3170	92	20	foundations	foundation	NOUN
ajbmeb-3170	92	21	of	of	ADP
ajbmeb-3170	92	22	consolidated	consolidated	ADJ
ajbmeb-3170	92	23	financial	financial	ADJ
ajbmeb-3170	92	24	reporting	reporting	NOUN
ajbmeb-3170	92	25	based	base	VERB
ajbmeb-3170	92	26	on	on	ADP
ajbmeb-3170	92	27	international	international	ADJ
ajbmeb-3170	92	28	standards	standard	NOUN
ajbmeb-3170	92	29	of	of	ADP
ajbmeb-3170	92	30	financial	financial	ADJ
ajbmeb-3170	92	31	reporting	reporting	NOUN
ajbmeb-3170	92	32	.	.	PUNCT
ajbmeb-3170	93	1	in	in	ADP
ajbmeb-3170	93	2	this	this	DET
ajbmeb-3170	93	3	regard	regard	NOUN
ajbmeb-3170	93	4	,	,	PUNCT
ajbmeb-3170	93	5	it	it	PRON
ajbmeb-3170	93	6	is	be	AUX
ajbmeb-3170	93	7	necessary	necessary	ADJ
ajbmeb-3170	93	8	to	to	PART
ajbmeb-3170	93	9	achieve	achieve	VERB
ajbmeb-3170	93	10	a	a	DET
ajbmeb-3170	93	11	unified	unified	ADJ
ajbmeb-3170	93	12	methodical	methodical	ADJ
ajbmeb-3170	93	13	order	order	NOUN
ajbmeb-3170	93	14	in	in	ADP
ajbmeb-3170	93	15	recognizing	recognize	VERB
ajbmeb-3170	93	16	,	,	PUNCT
ajbmeb-3170	93	17	evaluating	evaluate	VERB
ajbmeb-3170	93	18	and	and	CCONJ
ajbmeb-3170	93	19	reflecting	reflect	VERB
ajbmeb-3170	93	20	in	in	ADP
ajbmeb-3170	93	21	the	the	DET
ajbmeb-3170	93	22	consolidated	consolidated	ADJ
ajbmeb-3170	93	23	financial	financial	ADJ
ajbmeb-3170	93	24	statement	statement	NOUN
ajbmeb-3170	93	25	the	the	DET
ajbmeb-3170	93	26	assets	asset	NOUN
ajbmeb-3170	93	27	,	,	PUNCT
ajbmeb-3170	93	28	liabilities	liability	NOUN
ajbmeb-3170	93	29	,	,	PUNCT
ajbmeb-3170	93	30	income	income	NOUN
ajbmeb-3170	93	31	and	and	CCONJ
ajbmeb-3170	93	32	expenses	expense	NOUN
ajbmeb-3170	93	33	that	that	PRON
ajbmeb-3170	93	34	are	be	AUX
ajbmeb-3170	93	35	the	the	DET
ajbmeb-3170	93	36	objects	object	NOUN
ajbmeb-3170	93	37	of	of	ADP
ajbmeb-3170	93	38	the	the	DET
ajbmeb-3170	93	39	financial	financial	ADJ
ajbmeb-3170	93	40	statement	statement	NOUN
ajbmeb-3170	93	41	,	,	PUNCT
ajbmeb-3170	93	42	as	as	ADV
ajbmeb-3170	93	43	well	well	ADV
ajbmeb-3170	93	44	as	as	ADP
ajbmeb-3170	93	45	the	the	DET
ajbmeb-3170	93	46	transactions	transaction	NOUN
ajbmeb-3170	93	47	affecting	affect	VERB
ajbmeb-3170	93	48	their	their	PRON
ajbmeb-3170	93	49	change	change	NOUN
ajbmeb-3170	93	50	,	,	PUNCT
ajbmeb-3170	93	51	a	a	DET
ajbmeb-3170	93	52	report	report	NOUN
ajbmeb-3170	93	53	that	that	PRON
ajbmeb-3170	93	54	meets	meet	VERB
ajbmeb-3170	93	55	the	the	DET
ajbmeb-3170	93	56	requirements	requirement	NOUN
ajbmeb-3170	93	57	of	of	ADP
ajbmeb-3170	93	58	the	the	DET
ajbmeb-3170	93	59	international	international	ADJ
ajbmeb-3170	93	60	standards	standard	NOUN
ajbmeb-3170	93	61	of	of	ADP
ajbmeb-3170	93	62	the	the	DET
ajbmeb-3170	93	63	financial	financial	ADJ
ajbmeb-3170	93	64	statement	statement	NOUN
ajbmeb-3170	93	65	,	,	PUNCT
ajbmeb-3170	93	66	the	the	DET
ajbmeb-3170	93	67	issues	issue	NOUN
ajbmeb-3170	93	68	of	of	ADP
ajbmeb-3170	93	69	introduction	introduction	NOUN
ajbmeb-3170	93	70	of	of	ADP
ajbmeb-3170	93	71	forms	form	NOUN
ajbmeb-3170	93	72	should	should	AUX
ajbmeb-3170	93	73	not	not	PART
ajbmeb-3170	93	74	be	be	AUX
ajbmeb-3170	93	75	left	leave	VERB
ajbmeb-3170	93	76	out	out	ADP
ajbmeb-3170	93	77	.	.	PUNCT
ajbmeb-3170	94	1	based	base	VERB
ajbmeb-3170	94	2	on	on	ADP
ajbmeb-3170	94	3	the	the	DET
ajbmeb-3170	94	4	experience	experience	NOUN
ajbmeb-3170	94	5	of	of	ADP
ajbmeb-3170	94	6	developed	develop	VERB
ajbmeb-3170	94	7	countries	country	NOUN
ajbmeb-3170	94	8	,	,	PUNCT
ajbmeb-3170	94	9	it	it	PRON
ajbmeb-3170	94	10	will	will	AUX
ajbmeb-3170	94	11	be	be	AUX
ajbmeb-3170	94	12	necessary	necessary	ADJ
ajbmeb-3170	94	13	to	to	PART
ajbmeb-3170	94	14	develop	develop	VERB
ajbmeb-3170	94	15	methods	method	NOUN
ajbmeb-3170	94	16	for	for	ADP
ajbmeb-3170	94	17	determining	determine	VERB
ajbmeb-3170	94	18	the	the	DET
ajbmeb-3170	94	19	forms	form	NOUN
ajbmeb-3170	94	20	of	of	ADP
ajbmeb-3170	94	21	financial	financial	ADJ
ajbmeb-3170	94	22	reporting	reporting	NOUN
ajbmeb-3170	94	23	by	by	ADP
ajbmeb-3170	94	24	major	major	ADJ
ajbmeb-3170	94	25	international	international	ADJ
ajbmeb-3170	94	26	auditing	auditing	NOUN
ajbmeb-3170	94	27	organizations	organization	NOUN
ajbmeb-3170	94	28	and	and	CCONJ
ajbmeb-3170	94	29	the	the	DET
ajbmeb-3170	94	30	methods	method	NOUN
ajbmeb-3170	94	31	of	of	ADP
ajbmeb-3170	94	32	preparing	prepare	VERB
ajbmeb-3170	94	33	consolidated	consolidated	ADJ
ajbmeb-3170	94	34	financial	financial	ADJ
ajbmeb-3170	94	35	reporting	reporting	NOUN
ajbmeb-3170	94	36	by	by	ADP
ajbmeb-3170	94	37	parent	parent	NOUN
ajbmeb-3170	94	38	companies	company	NOUN
ajbmeb-3170	94	39	and	and	CCONJ
ajbmeb-3170	94	40	the	the	DET
ajbmeb-3170	94	41	procedures	procedure	NOUN
ajbmeb-3170	94	42	for	for	ADP
ajbmeb-3170	94	43	its	its	PRON
ajbmeb-3170	94	44	audit	audit	NOUN
ajbmeb-3170	94	45	,	,	PUNCT
ajbmeb-3170	94	46	and	and	CCONJ
ajbmeb-3170	94	47	using	use	VERB
ajbmeb-3170	94	48	their	their	PRON
ajbmeb-3170	94	49	experience	experience	NOUN
ajbmeb-3170	94	50	.	.	PUNCT
ajbmeb-3170	95	1	however	however	ADV
ajbmeb-3170	95	2	,	,	PUNCT
ajbmeb-3170	95	3	the	the	DET
ajbmeb-3170	95	4	issues	issue	NOUN
ajbmeb-3170	95	5	of	of	ADP
ajbmeb-3170	95	6	bringing	bring	VERB
ajbmeb-3170	95	7	financial	financial	ADJ
ajbmeb-3170	95	8	reporting	reporting	NOUN
ajbmeb-3170	95	9	information	information	NOUN
ajbmeb-3170	95	10	into	into	ADP
ajbmeb-3170	95	11	a	a	DET
ajbmeb-3170	95	12	single	single	ADJ
ajbmeb-3170	95	13	system	system	NOUN
ajbmeb-3170	95	14	of	of	ADP
ajbmeb-3170	95	15	consolidated	consolidated	ADJ
ajbmeb-3170	95	16	financial	financial	ADJ
ajbmeb-3170	95	17	reporting	reporting	NOUN
ajbmeb-3170	95	18	based	base	VERB
ajbmeb-3170	95	19	on	on	ADP
ajbmeb-3170	95	20	international	international	ADJ
ajbmeb-3170	95	21	standards	standard	NOUN
ajbmeb-3170	95	22	are	be	AUX
ajbmeb-3170	95	23	not	not	PART
ajbmeb-3170	95	24	sufficiently	sufficiently	ADV
ajbmeb-3170	95	25	regulated	regulate	VERB
ajbmeb-3170	95	26	in	in	ADP
ajbmeb-3170	95	27	our	our	PRON
ajbmeb-3170	95	28	country	country	NOUN
ajbmeb-3170	95	29	.	.	PUNCT
ajbmeb-3170	96	1	at	at	ADP
ajbmeb-3170	96	2	the	the	DET
ajbmeb-3170	96	3	same	same	ADJ
ajbmeb-3170	96	4	time	time	NOUN
ajbmeb-3170	96	5	,	,	PUNCT
ajbmeb-3170	96	6	practical	practical	ADJ
ajbmeb-3170	96	7	measures	measure	NOUN
ajbmeb-3170	96	8	to	to	PART
ajbmeb-3170	96	9	organize	organize	VERB
ajbmeb-3170	96	10	the	the	DET
ajbmeb-3170	96	11	activities	activity	NOUN
ajbmeb-3170	96	12	of	of	ADP
ajbmeb-3170	96	13	audit	audit	NOUN
ajbmeb-3170	96	14	organizations	organization	NOUN
ajbmeb-3170	96	15	are	be	AUX
ajbmeb-3170	96	16	implemented	implement	VERB
ajbmeb-3170	96	17	slowly	slowly	ADV
ajbmeb-3170	96	18	in	in	ADP
ajbmeb-3170	96	19	some	some	DET
ajbmeb-3170	96	20	cases	case	NOUN
ajbmeb-3170	96	21	.	.	PUNCT
ajbmeb-3170	97	1	the	the	DET
ajbmeb-3170	97	2	state	state	NOUN
ajbmeb-3170	97	3	of	of	ADP
ajbmeb-3170	97	4	work	work	NOUN
ajbmeb-3170	97	5	in	in	ADP
ajbmeb-3170	97	6	the	the	DET
ajbmeb-3170	97	7	audit	audit	NOUN
ajbmeb-3170	97	8	system	system	NOUN
ajbmeb-3170	97	9	does	do	AUX
ajbmeb-3170	97	10	not	not	PART
ajbmeb-3170	97	11	meet	meet	VERB
ajbmeb-3170	97	12	the	the	DET
ajbmeb-3170	97	13	growing	grow	VERB
ajbmeb-3170	97	14	requirements	requirement	NOUN
ajbmeb-3170	97	15	,	,	PUNCT
ajbmeb-3170	97	16	audit	audit	NOUN
ajbmeb-3170	97	17	has	have	AUX
ajbmeb-3170	97	18	not	not	PART
ajbmeb-3170	97	19	yet	yet	ADV
ajbmeb-3170	97	20	become	become	VERB
ajbmeb-3170	97	21	a	a	DET
ajbmeb-3170	97	22	practical	practical	ADJ
ajbmeb-3170	97	23	tool	tool	NOUN
ajbmeb-3170	97	24	for	for	ADP
ajbmeb-3170	97	25	realistic	realistic	ADJ
ajbmeb-3170	97	26	assessment	assessment	NOUN
ajbmeb-3170	97	27	of	of	ADP
ajbmeb-3170	97	28	business	business	NOUN
ajbmeb-3170	97	29	performance	performance	NOUN
ajbmeb-3170	97	30	.	.	PUNCT
ajbmeb-3170	98	1	therefore	therefore	ADV
ajbmeb-3170	98	2	,	,	PUNCT
ajbmeb-3170	98	3	in	in	ADP
ajbmeb-3170	98	4	accordance	accordance	NOUN
ajbmeb-3170	98	5	with	with	ADP
ajbmeb-3170	98	6	the	the	DET
ajbmeb-3170	98	7	law	law	NOUN
ajbmeb-3170	98	8	of	of	ADP
ajbmeb-3170	98	9	the	the	DET
ajbmeb-3170	98	10	republic	republic	NOUN
ajbmeb-3170	98	11	of	of	ADP
ajbmeb-3170	98	12	uzbekistan	uzbekistan	PROPN
ajbmeb-3170	98	13	"	"	PUNCT
ajbmeb-3170	98	14	on	on	ADP
ajbmeb-3170	98	15	auditing	auditing	NOUN
ajbmeb-3170	98	16	activities	activity	NOUN
ajbmeb-3170	98	17	"	"	PUNCT
ajbmeb-3170	98	18	and	and	CCONJ
ajbmeb-3170	98	19	the	the	DET
ajbmeb-3170	98	20	need	need	NOUN
ajbmeb-3170	98	21	to	to	PART
ajbmeb-3170	98	22	further	far	ADV
ajbmeb-3170	98	23	develop	develop	VERB
ajbmeb-3170	98	24	the	the	DET
ajbmeb-3170	98	25	independent	independent	ADJ
ajbmeb-3170	98	26	audit	audit	NOUN
ajbmeb-3170	98	27	system	system	NOUN
ajbmeb-3170	98	28	,	,	PUNCT
ajbmeb-3170	98	29	further	far	ADV
ajbmeb-3170	98	30	increase	increase	VERB
ajbmeb-3170	98	31	the	the	DET
ajbmeb-3170	98	32	quality	quality	NOUN
ajbmeb-3170	98	33	of	of	ADP
ajbmeb-3170	98	34	the	the	DET
ajbmeb-3170	98	35	audit	audit	NOUN
ajbmeb-3170	98	36	services	service	NOUN
ajbmeb-3170	98	37	market	market	NOUN
ajbmeb-3170	98	38	,	,	PUNCT
ajbmeb-3170	98	39	use	use	VERB
ajbmeb-3170	98	40	effective	effective	ADJ
ajbmeb-3170	98	41	methods	method	NOUN
ajbmeb-3170	98	42	of	of	ADP
ajbmeb-3170	98	43	management	management	NOUN
ajbmeb-3170	98	44	of	of	ADP
ajbmeb-3170	98	45	audit	audit	NOUN
ajbmeb-3170	98	46	organizations	organization	NOUN
ajbmeb-3170	98	47	,	,	PUNCT
ajbmeb-3170	98	48	strengthen	strengthen	VERB
ajbmeb-3170	98	49	and	and	CCONJ
ajbmeb-3170	98	50	increase	increase	VERB
ajbmeb-3170	98	51	responsibility	responsibility	NOUN
ajbmeb-3170	98	52	for	for	ADP
ajbmeb-3170	98	53	the	the	DET
ajbmeb-3170	98	54	results	result	NOUN
ajbmeb-3170	98	55	and	and	CCONJ
ajbmeb-3170	98	56	impartiality	impartiality	NOUN
ajbmeb-3170	98	57	of	of	ADP
ajbmeb-3170	98	58	audits	audits	NOUN
ajbmeb-3170	98	59	indicates	indicate	VERB
ajbmeb-3170	98	60	.	.	PUNCT
ajbmeb-3170	99	1	references	reference	NOUN
ajbmeb-3170	99	2	1	1	NUM
ajbmeb-3170	99	3	.	.	PUNCT
ajbmeb-3170	100	1	decision	decision	NOUN
ajbmeb-3170	100	2	of	of	ADP
ajbmeb-3170	100	3	the	the	DET
ajbmeb-3170	100	4	president	president	NOUN
ajbmeb-3170	100	5	of	of	ADP
ajbmeb-3170	100	6	the	the	DET
ajbmeb-3170	100	7	republic	republic	NOUN
ajbmeb-3170	100	8	of	of	ADP
ajbmeb-3170	100	9	uzbekistan	uzbekistan	PROPN
ajbmeb-3170	100	10	dated	date	VERB
ajbmeb-3170	100	11	february	february	PROPN
ajbmeb-3170	100	12	24	24	NUM
ajbmeb-3170	100	13	,	,	PUNCT
ajbmeb-3170	100	14	2020	2020	NUM
ajbmeb-3170	100	15	no	no	NOUN
ajbmeb-3170	100	16	.	.	PUNCT
ajbmeb-3170	101	1	pq-4611	pq-4611	NOUN
ajbmeb-3170	101	2	"	"	PUNCT
ajbmeb-3170	101	3	on	on	ADP
ajbmeb-3170	101	4	additional	additional	ADJ
ajbmeb-3170	101	5	measures	measure	NOUN
ajbmeb-3170	101	6	for	for	ADP
ajbmeb-3170	101	7	the	the	DET
ajbmeb-3170	101	8	transition	transition	NOUN
ajbmeb-3170	101	9	to	to	ADP
ajbmeb-3170	101	10	international	international	ADJ
ajbmeb-3170	101	11	financial	financial	ADJ
ajbmeb-3170	101	12	reporting	reporting	NOUN
ajbmeb-3170	101	13	standards	standard	NOUN
ajbmeb-3170	101	14	"	"	PUNCT
ajbmeb-3170	101	15	.	.	PUNCT
ajbmeb-3170	102	1	2	2	X
ajbmeb-3170	102	2	.	.	X
ajbmeb-3170	102	3	international	international	ADJ
ajbmeb-3170	102	4	standards	standard	NOUN
ajbmeb-3170	102	5	of	of	ADP
ajbmeb-3170	102	6	auditing	auditing	NOUN
ajbmeb-3170	102	7	and	and	CCONJ
ajbmeb-3170	102	8	quality	quality	NOUN
ajbmeb-3170	102	9	control	control	NOUN
ajbmeb-3170	102	10	.	.	PUNCT
ajbmeb-3170	103	1	//	//	PUNCT
ajbmeb-3170	103	2	"	"	PUNCT
ajbmeb-3170	103	3	samo	samo	ADJ
ajbmeb-3170	103	4	-	-	ADJ
ajbmeb-3170	103	5	standard	standard	ADJ
ajbmeb-3170	103	6	"	"	PUNCT
ajbmeb-3170	103	7	printing	printing	NOUN
ajbmeb-3170	103	8	house	house	NOUN
ajbmeb-3170	103	9	.	.	PUNCT
ajbmeb-3170	104	1	2014	2014	NUM
ajbmeb-3170	104	2	.	.	PUNCT
ajbmeb-3170	105	1	p.556	p.556	PROPN
ajbmeb-3170	105	2	3	3	NUM
ajbmeb-3170	105	3	.	.	PUNCT
ajbmeb-3170	105	4	vahobov	vahobov	PROPN
ajbmeb-3170	105	5	a.v	a.v	PROPN
ajbmeb-3170	105	6	.	.	PROPN
ajbmeb-3170	105	7	,	,	PUNCT
ajbmeb-3170	105	8	ibragimov	ibragimov	ADJ
ajbmeb-3170	105	9	a.k	a.k	PROPN
ajbmeb-3170	105	10	.	.	PROPN
ajbmeb-3170	105	11	,	,	PUNCT
ajbmeb-3170	105	12	rizaev	rizaev	PROPN
ajbmeb-3170	105	13	n.k	n.k	PROPN
ajbmeb-3170	105	14	.	.	PROPN
ajbmeb-3170	105	15	tijorat	tijorat	PROPN
ajbmeb-3170	105	16	banklarining	banklarining	PROPN
ajbmeb-3170	105	17	tashqi	tashqi	PROPN
ajbmeb-3170	105	18	auditiga	auditiga	ADJ
ajbmeb-3170	105	19	moliyaviy	moliyaviy	PROPN
ajbmeb-3170	105	20	hisobotning	hisobotning	PROPN
ajbmeb-3170	105	21	xalqaro	xalqaro	PROPN
ajbmeb-3170	105	22	standartlarini	standartlarini	PROPN
ajbmeb-3170	105	23	joriy	joriy	PROPN
ajbmeb-3170	105	24	etish	etish	VERB
ajbmeb-3170	105	25	metodikasi	metodikasi	PROPN
ajbmeb-3170	105	26	.	.	PUNCT
ajbmeb-3170	106	1	monografiya	monografiya	PROPN
ajbmeb-3170	106	2	.	.	PUNCT
ajbmeb-3170	107	1	t.	t.	PROPN
ajbmeb-3170	107	2	:	:	PUNCT
ajbmeb-3170	107	3	moliya	moliya	PROPN
ajbmeb-3170	107	4	,	,	PUNCT
ajbmeb-3170	107	5	2011	2011	NUM
ajbmeb-3170	107	6	.	.	PUNCT
ajbmeb-3170	108	1	-188b	-188b	NOUN
ajbmeb-3170	108	2	.	.	PUNCT
ajbmeb-3170	109	1	4	4	X
ajbmeb-3170	109	2	.	.	X
ajbmeb-3170	109	3	xasanov	xasanov	PROPN
ajbmeb-3170	109	4	b.a	b.a	PROPN
ajbmeb-3170	109	5	.	.	PROPN
ajbmeb-3170	109	6	,	,	PUNCT
ajbmeb-3170	109	7	nasretdinov	nasretdinov	PROPN
ajbmeb-3170	109	8	s.s	s.s	PROPN
ajbmeb-3170	109	9	.	.	PROPN
ajbmeb-3170	109	10	konsolidatsiyalashtirilgan	konsolidatsiyalashtirilgan	PROPN
ajbmeb-3170	109	11	(	(	PUNCT
ajbmeb-3170	109	12	umumlashtirilgan	umumlashtirilgan	PROPN
ajbmeb-3170	109	13	)	)	PUNCT
ajbmeb-3170	109	14	buxgalteriya	buxgalteriya	PROPN
ajbmeb-3170	109	15	hisoboti	hisoboti	PROPN
ajbmeb-3170	109	16	.	.	PUNCT
ajbmeb-3170	110	1	o‘zbekiston	o‘zbekiston	PROPN
ajbmeb-3170	110	2	iqtisodiy	iqtisodiy	PROPN
ajbmeb-3170	110	3	axborotnomasi	axborotnomasi	PROPN
ajbmeb-3170	110	4	.	.	PUNCT
ajbmeb-3170	111	1	toshkent	toshkent	PROPN
ajbmeb-3170	111	2	,	,	PUNCT
ajbmeb-3170	111	3	2003	2003	NUM
ajbmeb-3170	111	4	.	.	PUNCT
ajbmeb-3170	112	1	№	№	ADP
ajbmeb-3170	112	2	10	10	NUM
ajbmeb-3170	112	3	.	.	PUNCT
ajbmeb-3170	113	1	b.	b.	PROPN
ajbmeb-3170	113	2	14	14	NUM
ajbmeb-3170	113	3	-	-	SYM
ajbmeb-3170	113	4	16	16	NUM
ajbmeb-3170	113	5	.	.	PUNCT
ajbmeb-3170	114	1	5	5	X
ajbmeb-3170	114	2	.	.	X
ajbmeb-3170	114	3	бычкова	бычкова	PROPN
ajbmeb-3170	114	4	с.м	с.м	PROPN
ajbmeb-3170	114	5	.	.	PROPN
ajbmeb-3170	114	6	,	,	PUNCT
ajbmeb-3170	114	7	понимание	понимание	PROPN
ajbmeb-3170	114	8	качества	качества	PROPN
ajbmeb-3170	114	9	в	в	PROPN
ajbmeb-3170	114	10	аудите	аудите	PROPN
ajbmeb-3170	114	11	и	и	PROPN
ajbmeb-3170	114	12	бухгалтерском	бухгалтерском	PROPN
ajbmeb-3170	114	13	учете.//аудиторские	учете.//аудиторские	PROPN
ajbmeb-3170	114	14	ведомости	ведомости	PROPN
ajbmeb-3170	114	15	,	,	PUNCT
ajbmeb-3170	114	16	№	№	ADV
ajbmeb-3170	114	17	3/2005.-москва	3/2005.-москва	NUM
ajbmeb-3170	114	18	2015	2015	NUM
ajbmeb-3170	114	19	.	.	PUNCT
ajbmeb-3170	115	1	-36	-36	PROPN
ajbmeb-3170	115	2	-	-	PUNCT
ajbmeb-3170	115	3	37с	37с	NUM
ajbmeb-3170	115	4	6	6	NUM
ajbmeb-3170	115	5	.	.	PUNCT
ajbmeb-3170	116	1	пахомов	пахомов	PROPN
ajbmeb-3170	116	2	д	д	PROPN
ajbmeb-3170	116	3	.	.	PROPN
ajbmeb-3170	116	4	,	,	PUNCT
ajbmeb-3170	116	5	качество	качество	PROPN
ajbmeb-3170	116	6	аудиторских	аудиторских	PROPN
ajbmeb-3170	116	7	услуг	услуг	NOUN
ajbmeb-3170	116	8	:	:	PUNCT
ajbmeb-3170	116	9	организatsiя	организatsiя	NOUN
ajbmeb-3170	116	10	контроля	контроля	PROPN
ajbmeb-3170	116	11	//	//	NUM
ajbmeb-3170	116	12	финансовая	финансовая	PROPN
ajbmeb-3170	116	13	газета	газета	NOUN
ajbmeb-3170	116	14	.	.	PUNCT
ajbmeb-3170	117	1	№	№	ADJ
ajbmeb-3170	117	2	/2001	/2001	X
ajbmeb-3170	117	3	.	.	PUNCT
ajbmeb-3170	118	1	-москва	-москва	ADJ
ajbmeb-3170	118	2	:	:	PUNCT
ajbmeb-3170	118	3	2001	2001	NUM
ajbmeb-3170	118	4	.	.	PUNCT
ajbmeb-3170	119	1	-14	-14	NUM
ajbmeb-3170	119	2	-	-	PUNCT
ajbmeb-3170	119	3	15с	15с	NUM
ajbmeb-3170	119	4	.	.	PUNCT
ajbmeb-3170	120	1	7	7	X
ajbmeb-3170	120	2	.	.	NUM
ajbmeb-3170	120	3	ковалев	ковалев	PROPN
ajbmeb-3170	120	4	,	,	PUNCT
ajbmeb-3170	120	5	в	в	PROPN
ajbmeb-3170	120	6	.	.	PUNCT
ajbmeb-3170	120	7	в	в	PROPN
ajbmeb-3170	120	8	.	.	PROPN
ajbmeb-3170	120	9	,	,	PUNCT
ajbmeb-3170	120	10	ковалев	ковалев	PROPN
ajbmeb-3170	120	11	,	,	PUNCT
ajbmeb-3170	120	12	вит.в	вит.в	PROPN
ajbmeb-3170	120	13	.	.	PUNCT
ajbmeb-3170	121	1	анализ	анализ	PROPN
ajbmeb-3170	121	2	баланса	баланса	PROPN
ajbmeb-3170	121	3	.	.	PUNCT
ajbmeb-3170	122	1	–	–	PUNCT
ajbmeb-3170	122	2	3	3	NUM
ajbmeb-3170	122	3	-	-	PUNCT
ajbmeb-3170	122	4	е	е	NOUN
ajbmeb-3170	122	5	изд	изд	NOUN
ajbmeb-3170	122	6	.	.	PROPN
ajbmeb-3170	122	7	,	,	PUNCT
ajbmeb-3170	122	8	перераб	перераб	PROPN
ajbmeb-3170	122	9	.	.	PUNCT
ajbmeb-3170	123	1	и	и	PROPN
ajbmeb-3170	123	2	доп	доп	PROPN
ajbmeb-3170	123	3	.	.	PUNCT
ajbmeb-3170	124	1	–	–	PUNCT
ajbmeb-3170	124	2	москва	москва	NOUN
ajbmeb-3170	124	3	:	:	PUNCT
ajbmeb-3170	124	4	проспект	проспект	ADJ
ajbmeb-3170	124	5	,	,	PUNCT
ajbmeb-3170	124	6	2016	2016	NUM
ajbmeb-3170	124	7	.	.	PUNCT
ajbmeb-3170	124	8	–	–	PUNCT
ajbmeb-3170	124	9	316	316	NUM
ajbmeb-3170	124	10	с	с	NOUN
ajbmeb-3170	124	11	.	.	PROPN
ajbmeb-3170	124	12	8	8	NUM
ajbmeb-3170	124	13	.	.	X
ajbmeb-3170	124	14	арвачев	арвачев	NOUN
ajbmeb-3170	124	15	,	,	PUNCT
ajbmeb-3170	124	16	а.в	а.в	PROPN
ajbmeb-3170	124	17	.	.	NOUN
ajbmeb-3170	125	1	развитие	развитие	ADJ
ajbmeb-3170	125	2	теории	теории	NOUN
ajbmeb-3170	125	3	и	и	PROPN
ajbmeb-3170	125	4	методики	методики	NOUN
ajbmeb-3170	125	5	аудита	аудита	VERB
ajbmeb-3170	125	6	консолидированной	консолидированной	PROPN
ajbmeb-3170	125	7	отчетности	отчетности	PROPN
ajbmeb-3170	125	8	:	:	PUNCT
ajbmeb-3170	126	1	дис	дис	PROPN
ajbmeb-3170	126	2	.	.	PUNCT
ajbmeb-3170	127	1	…	…	PUNCT
ajbmeb-3170	127	2	канд	канд	NOUN
ajbmeb-3170	127	3	.	.	PUNCT
ajbmeb-3170	128	1	экон	экон	PROPN
ajbmeb-3170	128	2	.	.	PUNCT
ajbmeb-3170	129	1	наук	наук	PROPN
ajbmeb-3170	129	2	:	:	PUNCT
ajbmeb-3170	129	3	08.00.12	08.00.12	PROPN
ajbmeb-3170	129	4	/	/	SYM
ajbmeb-3170	129	5	арвачев	арвачев	PROPN
ajbmeb-3170	129	6	александр	александр	PROPN
ajbmeb-3170	129	7	викторович	викторович	PROPN
ajbmeb-3170	129	8	.	.	PUNCT
ajbmeb-3170	130	1	–	–	PUNCT
ajbmeb-3170	130	2	воронеж	воронеж	ADJ
ajbmeb-3170	130	3	,	,	PUNCT
ajbmeb-3170	130	4	2009	2009	NUM
ajbmeb-3170	130	5	.	.	PUNCT
ajbmeb-3170	131	1	–	–	PUNCT
ajbmeb-3170	131	2	173	173	NUM
ajbmeb-3170	131	3	с	с	NOUN
ajbmeb-3170	131	4	.	.	PROPN
ajbmeb-3170	132	1	9	9	NUM
ajbmeb-3170	132	2	.	.	X
ajbmeb-3170	132	3	гутцайт	гутцайт	PROPN
ajbmeb-3170	132	4	е.м	е.м	PROPN
ajbmeb-3170	132	5	.	.	PROPN
ajbmeb-3170	132	6	,	,	PUNCT
ajbmeb-3170	132	7	внешний	внешний	PROPN
ajbmeb-3170	132	8	контроль	контроль	PROPN
ajbmeb-3170	132	9	при	при	PROPN
ajbmeb-3170	132	10	аудите	аудите	PROPN
ajbmeb-3170	132	11	качества	качества	PROPN
ajbmeb-3170	132	12	:	:	PUNCT
ajbmeb-3170	132	13	//	//	NUM
ajbmeb-3170	132	14	таблицы	таблицы	PROPN
ajbmeb-3170	132	15	аудиторов	аудиторов	PROPN
ajbmeb-3170	132	16	.	.	PUNCT
ajbmeb-3170	133	1	№	№	NOUN
ajbmeb-3170	133	2	4/2004.москва	4/2004.москва	NOUN
ajbmeb-3170	133	3	:	:	PUNCT
ajbmeb-3170	133	4	2004.-23	2004.-23	NUM
ajbmeb-3170	133	5	-	-	NOUN
ajbmeb-3170	133	6	26с	26с	NUM
ajbmeb-3170	133	7	.	.	PUNCT
ajbmeb-3170	134	1	10	10	NUM
ajbmeb-3170	134	2	.	.	PUNCT
ajbmeb-3170	135	1	аренс	аренс	PROPN
ajbmeb-3170	135	2	е.а	е.а	PROPN
ajbmeb-3170	135	3	.	.	PROPN
ajbmeb-3170	135	4	,	,	PUNCT
ajbmeb-3170	135	5	лоббек	лоббек	PROPN
ajbmeb-3170	135	6	д.к	д.к	PROPN
ajbmeb-3170	135	7	.	.	PROPN
ajbmeb-3170	135	8	,	,	PUNCT
ajbmeb-3170	135	9	(	(	PUNCT
ajbmeb-3170	135	10	2011	2011	NUM
ajbmeb-3170	135	11	)	)	PUNCT
ajbmeb-3170	135	12	аудит	аудит	NOUN
ajbmeb-3170	135	13	,	,	PUNCT
ajbmeb-3170	135	14	москва	москва	PROPN
ajbmeb-3170	135	15	:	:	PUNCT
ajbmeb-3170	135	16	«	«	PUNCT
ajbmeb-3170	135	17	финансы	финансы	X
ajbmeb-3170	135	18	и	и	PROPN
ajbmeb-3170	135	19	статистика	статистика	ADJ
ajbmeb-3170	135	20	»	»	NOUN
ajbmeb-3170	135	21	,	,	PUNCT
ajbmeb-3170	135	22	560	560	NUM
ajbmeb-3170	135	23	с	с	NOUN
ajbmeb-3170	135	24	.	.	PROPN
ajbmeb-3170	136	1	11	11	NUM
ajbmeb-3170	136	2	.	.	PUNCT
ajbmeb-3170	136	3	qo’ziev	qo’ziev	PROPN
ajbmeb-3170	136	4	i.	i.	PROPN
ajbmeb-3170	136	5	,	,	PUNCT
ajbmeb-3170	136	6	avazov	avazov	PROPN
ajbmeb-3170	136	7	i.	i.	PROPN
ajbmeb-3170	136	8	the	the	DET
ajbmeb-3170	136	9	theoretical	theoretical	ADJ
ajbmeb-3170	136	10	bases	basis	NOUN
ajbmeb-3170	136	11	of	of	ADP
ajbmeb-3170	136	12	formating	format	VERB
ajbmeb-3170	136	13	consolidated	consolidated	ADJ
ajbmeb-3170	136	14	financial	financial	ADJ
ajbmeb-3170	136	15	report	report	NOUN
ajbmeb-3170	136	16	//international	//international	PUNCT
ajbmeb-3170	136	17	finance	finance	NOUN
ajbmeb-3170	136	18	and	and	CCONJ
ajbmeb-3170	136	19	accounting	accounting	NOUN
ajbmeb-3170	136	20	.	.	PUNCT
ajbmeb-3170	137	1	–	–	PUNCT
ajbmeb-3170	137	2	2018	2018	NUM
ajbmeb-3170	137	3	.	.	PUNCT
ajbmeb-3170	138	1	–	–	PUNCT
ajbmeb-3170	138	2	т	т	X
ajbmeb-3170	138	3	.	.	NOUN
ajbmeb-3170	138	4	2018	2018	NUM
ajbmeb-3170	138	5	.	.	PUNCT
ajbmeb-3170	139	1	–	–	PUNCT
ajbmeb-3170	139	2	№	№	NOUN
ajbmeb-3170	139	3	.	.	PUNCT
ajbmeb-3170	140	1	4	4	NUM
ajbmeb-3170	140	2	.	.	X
ajbmeb-3170	140	3	–	–	PUNCT
ajbmeb-3170	140	4	с	с	PROPN
ajbmeb-3170	140	5	.	.	PROPN
ajbmeb-3170	140	6	19	19	NUM
ajbmeb-3170	140	7	.	.	PUNCT