id	sid	tid	token	lemma	pos
ajbmeb-466	1	1	american	american	PROPN
ajbmeb-466	1	2	journal	journal	PROPN
ajbmeb-466	1	3	of	of	ADP
ajbmeb-466	1	4	business	business	NOUN
ajbmeb-466	1	5	management	management	NOUN
ajbmeb-466	1	6	,	,	PUNCT
ajbmeb-466	1	7	economics	economic	NOUN
ajbmeb-466	1	8	and	and	CCONJ
ajbmeb-466	1	9	banking	banking	NOUN
ajbmeb-466	1	10	issn	issn	PROPN
ajbmeb-466	1	11	(	(	PUNCT
ajbmeb-466	1	12	e	e	NOUN
ajbmeb-466	1	13	):	):	PUNCT
ajbmeb-466	1	14	2832	2832	NUM
ajbmeb-466	1	15	-	-	SYM
ajbmeb-466	1	16	8078	8078	NUM
ajbmeb-466	1	17	volume	volume	NOUN
ajbmeb-466	1	18	10	10	NUM
ajbmeb-466	1	19	,	,	PUNCT
ajbmeb-466	1	20	|	|	ADV
ajbmeb-466	1	21	march	march	NOUN
ajbmeb-466	1	22	,	,	PUNCT
ajbmeb-466	1	23	2023	2023	NUM
ajbmeb-466	1	24	p	p	NOUN
ajbmeb-466	1	25	a	a	DET
ajbmeb-466	1	26	g	g	NOUN
ajbmeb-466	1	27	e	e	NOUN
ajbmeb-466	1	28	|	|	ADV
ajbmeb-466	1	29	1	1	NUM
ajbmeb-466	1	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-466	1	31	the	the	DET
ajbmeb-466	1	32	effect	effect	NOUN
ajbmeb-466	1	33	of	of	ADP
ajbmeb-466	1	34	adopting	adopt	VERB
ajbmeb-466	1	35	the	the	DET
ajbmeb-466	1	36	strategy	strategy	NOUN
ajbmeb-466	1	37	of	of	ADP
ajbmeb-466	1	38	industrial	industrial	ADJ
ajbmeb-466	1	39	specialization	specialization	NOUN
ajbmeb-466	1	40	and	and	CCONJ
ajbmeb-466	1	41	its	its	PRON
ajbmeb-466	1	42	role	role	NOUN
ajbmeb-466	1	43	in	in	ADP
ajbmeb-466	1	44	reducing	reduce	VERB
ajbmeb-466	1	45	audit	audit	NOUN
ajbmeb-466	1	46	risks	risk	NOUN
ajbmeb-466	1	47	:	:	PUNCT
ajbmeb-466	1	48	a	a	DET
ajbmeb-466	1	49	survey	survey	NOUN
ajbmeb-466	1	50	of	of	ADP
ajbmeb-466	1	51	the	the	DET
ajbmeb-466	1	52	views	view	NOUN
ajbmeb-466	1	53	of	of	ADP
ajbmeb-466	1	54	a	a	DET
ajbmeb-466	1	55	sample	sample	NOUN
ajbmeb-466	1	56	of	of	ADP
ajbmeb-466	1	57	external	external	ADJ
ajbmeb-466	1	58	auditors	auditor	NOUN
ajbmeb-466	1	59	in	in	ADP
ajbmeb-466	1	60	iraq	iraq	PROPN
ajbmeb-466	1	61	dr	dr	PROPN
ajbmeb-466	1	62	.	.	PROPN
ajbmeb-466	1	63	zaid	zaid	PROPN
ajbmeb-466	1	64	sherif	sherif	PROPN
ajbmeb-466	1	65	haddab	haddab	PROPN
ajbmeb-466	1	66	department	department	PROPN
ajbmeb-466	1	67	of	of	ADP
ajbmeb-466	1	68	accounting	accounting	PROPN
ajbmeb-466	1	69	,	,	PUNCT
ajbmeb-466	1	70	collage	collage	NOUN
ajbmeb-466	1	71	of	of	ADP
ajbmeb-466	1	72	administration	administration	NOUN
ajbmeb-466	1	73	and	and	CCONJ
ajbmeb-466	1	74	economics	economic	NOUN
ajbmeb-466	1	75	,	,	PUNCT
ajbmeb-466	1	76	university	university	NOUN
ajbmeb-466	1	77	of	of	ADP
ajbmeb-466	1	78	thi	thi	PROPN
ajbmeb-466	1	79	qar	qar	PROPN
ajbmeb-466	1	80	,	,	PUNCT
ajbmeb-466	1	81	iraq	iraq	PROPN
ajbmeb-466	1	82	zaid-sh@utq.edu.iq	zaid-sh@utq.edu.iq	PROPN
ajbmeb-466	1	83	a	a	DET
ajbmeb-466	1	84	b	b	PROPN
ajbmeb-466	1	85	s	s	ADP
ajbmeb-466	1	86	t	t	PROPN
ajbmeb-466	1	87	r	r	NOUN
ajbmeb-466	1	88	a	a	DET
ajbmeb-466	1	89	c	c	NOUN
ajbmeb-466	1	90	t	t	NOUN
ajbmeb-466	1	91	k	k	X
ajbmeb-466	1	92	e	e	PROPN
ajbmeb-466	1	93	y	y	PROPN
ajbmeb-466	1	94	w	w	NOUN
ajbmeb-466	2	1	o	o	NOUN
ajbmeb-466	2	2	r	r	NOUN
ajbmeb-466	2	3	d	d	X
ajbmeb-466	2	4	s	s	VERB
ajbmeb-466	2	5	the	the	DET
ajbmeb-466	2	6	research	research	NOUN
ajbmeb-466	2	7	deals	deal	NOUN
ajbmeb-466	2	8	with	with	ADP
ajbmeb-466	2	9	the	the	DET
ajbmeb-466	2	10	concept	concept	NOUN
ajbmeb-466	2	11	and	and	CCONJ
ajbmeb-466	2	12	importance	importance	NOUN
ajbmeb-466	2	13	of	of	ADP
ajbmeb-466	2	14	industrial	industrial	ADJ
ajbmeb-466	2	15	specialization	specialization	NOUN
ajbmeb-466	2	16	for	for	ADP
ajbmeb-466	2	17	auditors	auditor	NOUN
ajbmeb-466	2	18	,	,	PUNCT
ajbmeb-466	2	19	as	as	ADV
ajbmeb-466	2	20	well	well	ADV
ajbmeb-466	2	21	as	as	ADP
ajbmeb-466	2	22	the	the	DET
ajbmeb-466	2	23	concept	concept	NOUN
ajbmeb-466	2	24	of	of	ADP
ajbmeb-466	2	25	audit	audit	NOUN
ajbmeb-466	2	26	risks	risk	NOUN
ajbmeb-466	2	27	and	and	CCONJ
ajbmeb-466	2	28	its	its	PRON
ajbmeb-466	2	29	divisions	division	NOUN
ajbmeb-466	2	30	.	.	PUNCT
ajbmeb-466	3	1	it	it	PRON
ajbmeb-466	3	2	also	also	ADV
ajbmeb-466	3	3	deals	deal	VERB
ajbmeb-466	3	4	with	with	ADP
ajbmeb-466	3	5	the	the	DET
ajbmeb-466	3	6	role	role	NOUN
ajbmeb-466	3	7	of	of	ADP
ajbmeb-466	3	8	industrial	industrial	ADJ
ajbmeb-466	3	9	specialization	specialization	NOUN
ajbmeb-466	3	10	in	in	ADP
ajbmeb-466	3	11	reducing	reduce	VERB
ajbmeb-466	3	12	audit	audit	NOUN
ajbmeb-466	3	13	risks	risk	NOUN
ajbmeb-466	3	14	.	.	PUNCT
ajbmeb-466	4	1	it	it	PRON
ajbmeb-466	4	2	argues	argue	VERB
ajbmeb-466	4	3	that	that	SCONJ
ajbmeb-466	4	4	industrial	industrial	ADJ
ajbmeb-466	4	5	specialization	specialization	NOUN
ajbmeb-466	4	6	plays	play	VERB
ajbmeb-466	4	7	a	a	DET
ajbmeb-466	4	8	major	major	ADJ
ajbmeb-466	4	9	role	role	NOUN
ajbmeb-466	4	10	in	in	ADP
ajbmeb-466	4	11	controlling	control	VERB
ajbmeb-466	4	12	related	related	ADJ
ajbmeb-466	4	13	risks	risk	NOUN
ajbmeb-466	4	14	.	.	PUNCT
ajbmeb-466	5	1	previous	previous	ADJ
ajbmeb-466	5	2	studies	study	NOUN
ajbmeb-466	5	3	showed	show	VERB
ajbmeb-466	5	4	that	that	SCONJ
ajbmeb-466	5	5	a	a	DET
ajbmeb-466	5	6	specialized	specialized	ADJ
ajbmeb-466	5	7	auditor	auditor	NOUN
ajbmeb-466	5	8	can	can	AUX
ajbmeb-466	5	9	detect	detect	VERB
ajbmeb-466	5	10	fraud	fraud	NOUN
ajbmeb-466	5	11	in	in	ADP
ajbmeb-466	5	12	financial	financial	ADJ
ajbmeb-466	5	13	reports	report	NOUN
ajbmeb-466	5	14	due	due	ADP
ajbmeb-466	5	15	to	to	ADP
ajbmeb-466	5	16	his	his	PRON
ajbmeb-466	5	17	/	/	SYM
ajbmeb-466	5	18	her	her	PRON
ajbmeb-466	5	19	experience	experience	NOUN
ajbmeb-466	5	20	in	in	ADP
ajbmeb-466	5	21	the	the	DET
ajbmeb-466	5	22	client	client	NOUN
ajbmeb-466	5	23	's	's	PART
ajbmeb-466	5	24	field	field	NOUN
ajbmeb-466	5	25	of	of	ADP
ajbmeb-466	5	26	activity	activity	NOUN
ajbmeb-466	5	27	and	and	CCONJ
ajbmeb-466	5	28	as	as	ADP
ajbmeb-466	5	29	a	a	DET
ajbmeb-466	5	30	result	result	NOUN
ajbmeb-466	5	31	of	of	ADP
ajbmeb-466	5	32	his/	his/	NUM
ajbmeb-466	5	33	her	her	PRON
ajbmeb-466	5	34	continuous	continuous	ADJ
ajbmeb-466	5	35	review	review	NOUN
ajbmeb-466	5	36	of	of	ADP
ajbmeb-466	5	37	homogeneous	homogeneous	ADJ
ajbmeb-466	5	38	activities	activity	NOUN
ajbmeb-466	5	39	.	.	PUNCT
ajbmeb-466	6	1	specialized	specialized	ADJ
ajbmeb-466	6	2	auditors	auditor	NOUN
ajbmeb-466	6	3	,	,	PUNCT
ajbmeb-466	6	4	when	when	SCONJ
ajbmeb-466	6	5	practicing	practice	VERB
ajbmeb-466	6	6	their	their	PRON
ajbmeb-466	6	7	professional	professional	ADJ
ajbmeb-466	6	8	work	work	NOUN
ajbmeb-466	6	9	within	within	ADP
ajbmeb-466	6	10	their	their	PRON
ajbmeb-466	6	11	field	field	NOUN
ajbmeb-466	6	12	of	of	ADP
ajbmeb-466	6	13	specialization	specialization	NOUN
ajbmeb-466	6	14	,	,	PUNCT
ajbmeb-466	6	15	have	have	VERB
ajbmeb-466	6	16	sufficient	sufficient	ADJ
ajbmeb-466	6	17	experience	experience	NOUN
ajbmeb-466	6	18	,	,	PUNCT
ajbmeb-466	6	19	and	and	CCONJ
ajbmeb-466	6	20	also	also	ADV
ajbmeb-466	6	21	the	the	DET
ajbmeb-466	6	22	ability	ability	NOUN
ajbmeb-466	6	23	to	to	PART
ajbmeb-466	6	24	detect	detect	VERB
ajbmeb-466	6	25	fraud	fraud	NOUN
ajbmeb-466	6	26	compared	compare	VERB
ajbmeb-466	6	27	to	to	ADP
ajbmeb-466	6	28	auditors	auditor	NOUN
ajbmeb-466	6	29	with	with	ADP
ajbmeb-466	6	30	little	little	ADJ
ajbmeb-466	6	31	experience	experience	NOUN
ajbmeb-466	6	32	.	.	PUNCT
ajbmeb-466	7	1	however	however	ADV
ajbmeb-466	7	2	,	,	PUNCT
ajbmeb-466	7	3	when	when	SCONJ
ajbmeb-466	7	4	specialized	specialized	ADJ
ajbmeb-466	7	5	auditors	auditor	NOUN
ajbmeb-466	7	6	practices	practice	VERB
ajbmeb-466	7	7	the	the	DET
ajbmeb-466	7	8	audit	audit	NOUN
ajbmeb-466	7	9	process	process	NOUN
ajbmeb-466	7	10	outside	outside	ADP
ajbmeb-466	7	11	their	their	PRON
ajbmeb-466	7	12	field	field	NOUN
ajbmeb-466	7	13	of	of	ADP
ajbmeb-466	7	14	specialization	specialization	NOUN
ajbmeb-466	7	15	,	,	PUNCT
ajbmeb-466	7	16	the	the	DET
ajbmeb-466	7	17	degree	degree	NOUN
ajbmeb-466	7	18	of	of	ADP
ajbmeb-466	7	19	their	their	PRON
ajbmeb-466	7	20	professional	professional	ADJ
ajbmeb-466	7	21	competence	competence	NOUN
ajbmeb-466	7	22	decreases	decrease	VERB
ajbmeb-466	7	23	,	,	PUNCT
ajbmeb-466	7	24	as	as	SCONJ
ajbmeb-466	7	25	does	do	VERB
ajbmeb-466	7	26	their	their	PRON
ajbmeb-466	7	27	ability	ability	NOUN
ajbmeb-466	7	28	to	to	PART
ajbmeb-466	7	29	study	study	VERB
ajbmeb-466	7	30	and	and	CCONJ
ajbmeb-466	7	31	analyze	analyze	VERB
ajbmeb-466	7	32	the	the	DET
ajbmeb-466	7	33	causes	cause	NOUN
ajbmeb-466	7	34	of	of	ADP
ajbmeb-466	7	35	fraud	fraud	NOUN
ajbmeb-466	7	36	.	.	PUNCT
ajbmeb-466	8	1	the	the	DET
ajbmeb-466	8	2	study	study	NOUN
ajbmeb-466	8	3	also	also	ADV
ajbmeb-466	8	4	concludes	conclude	VERB
ajbmeb-466	8	5	that	that	SCONJ
ajbmeb-466	8	6	a	a	DET
ajbmeb-466	8	7	specialized	specialized	ADJ
ajbmeb-466	8	8	auditor	auditor	NOUN
ajbmeb-466	8	9	can	can	AUX
ajbmeb-466	8	10	control	control	VERB
ajbmeb-466	8	11	the	the	DET
ajbmeb-466	8	12	risks	risk	NOUN
ajbmeb-466	8	13	of	of	ADP
ajbmeb-466	8	14	the	the	DET
ajbmeb-466	8	15	business	business	NOUN
ajbmeb-466	8	16	of	of	ADP
ajbmeb-466	8	17	the	the	DET
ajbmeb-466	8	18	entity	entity	NOUN
ajbmeb-466	8	19	under	under	ADP
ajbmeb-466	8	20	review	review	NOUN
ajbmeb-466	8	21	by	by	ADP
ajbmeb-466	8	22	studying	study	VERB
ajbmeb-466	8	23	and	and	CCONJ
ajbmeb-466	8	24	analyzing	analyze	VERB
ajbmeb-466	8	25	the	the	DET
ajbmeb-466	8	26	administrative	administrative	ADJ
ajbmeb-466	8	27	aspects	aspect	NOUN
ajbmeb-466	8	28	of	of	ADP
ajbmeb-466	8	29	the	the	DET
ajbmeb-466	8	30	client	client	NOUN
ajbmeb-466	8	31	,	,	PUNCT
ajbmeb-466	8	32	as	as	ADV
ajbmeb-466	8	33	well	well	ADV
ajbmeb-466	8	34	as	as	ADP
ajbmeb-466	8	35	integrity	integrity	NOUN
ajbmeb-466	8	36	and	and	CCONJ
ajbmeb-466	8	37	competition	competition	NOUN
ajbmeb-466	8	38	in	in	ADP
ajbmeb-466	8	39	the	the	DET
ajbmeb-466	8	40	industry	industry	NOUN
ajbmeb-466	8	41	and	and	CCONJ
ajbmeb-466	8	42	the	the	DET
ajbmeb-466	8	43	financial	financial	ADJ
ajbmeb-466	8	44	trends	trend	NOUN
ajbmeb-466	8	45	of	of	ADP
ajbmeb-466	8	46	the	the	DET
ajbmeb-466	8	47	entity	entity	NOUN
ajbmeb-466	8	48	.	.	PUNCT
ajbmeb-466	9	1	in	in	ADP
ajbmeb-466	9	2	addition	addition	NOUN
ajbmeb-466	9	3	to	to	ADP
ajbmeb-466	9	4	the	the	DET
ajbmeb-466	9	5	above	above	ADJ
ajbmeb-466	9	6	,	,	PUNCT
ajbmeb-466	9	7	if	if	SCONJ
ajbmeb-466	9	8	an	an	DET
ajbmeb-466	9	9	auditor	auditor	NOUN
ajbmeb-466	9	10	acts	act	VERB
ajbmeb-466	9	11	as	as	ADP
ajbmeb-466	9	12	a	a	DET
ajbmeb-466	9	13	specialized	specialized	ADJ
ajbmeb-466	9	14	auditor	auditor	NOUN
ajbmeb-466	9	15	,	,	PUNCT
ajbmeb-466	9	16	he	he	PRON
ajbmeb-466	9	17	/	/	SYM
ajbmeb-466	9	18	she	she	PRON
ajbmeb-466	9	19	will	will	AUX
ajbmeb-466	9	20	have	have	VERB
ajbmeb-466	9	21	the	the	DET
ajbmeb-466	9	22	ability	ability	NOUN
ajbmeb-466	9	23	to	to	PART
ajbmeb-466	9	24	control	control	VERB
ajbmeb-466	9	25	the	the	DET
ajbmeb-466	9	26	risks	risk	NOUN
ajbmeb-466	9	27	of	of	ADP
ajbmeb-466	9	28	his	his	PRON
ajbmeb-466	9	29	/	/	SYM
ajbmeb-466	9	30	her	her	PRON
ajbmeb-466	9	31	work	work	NOUN
ajbmeb-466	9	32	.	.	PUNCT
ajbmeb-466	10	1	introduction	introduction	NOUN
ajbmeb-466	10	2	the	the	DET
ajbmeb-466	10	3	auditing	auditing	NOUN
ajbmeb-466	10	4	profession	profession	NOUN
ajbmeb-466	10	5	is	be	AUX
ajbmeb-466	10	6	one	one	NUM
ajbmeb-466	10	7	of	of	ADP
ajbmeb-466	10	8	the	the	DET
ajbmeb-466	10	9	service	service	NOUN
ajbmeb-466	10	10	professions	profession	NOUN
ajbmeb-466	10	11	that	that	PRON
ajbmeb-466	10	12	aim	aim	VERB
ajbmeb-466	10	13	to	to	PART
ajbmeb-466	10	14	serve	serve	VERB
ajbmeb-466	10	15	the	the	DET
ajbmeb-466	10	16	community	community	NOUN
ajbmeb-466	10	17	by	by	ADP
ajbmeb-466	10	18	providing	provide	VERB
ajbmeb-466	10	19	its	its	PRON
ajbmeb-466	10	20	various	various	ADJ
ajbmeb-466	10	21	individuals	individual	NOUN
ajbmeb-466	10	22	and	and	CCONJ
ajbmeb-466	10	23	organizations	organization	NOUN
ajbmeb-466	10	24	with	with	ADP
ajbmeb-466	10	25	the	the	DET
ajbmeb-466	10	26	information	information	NOUN
ajbmeb-466	10	27	they	they	PRON
ajbmeb-466	10	28	need	need	VERB
ajbmeb-466	10	29	to	to	PART
ajbmeb-466	10	30	give	give	VERB
ajbmeb-466	10	31	reliability	reliability	NOUN
ajbmeb-466	10	32	and	and	CCONJ
ajbmeb-466	10	33	confidence	confidence	NOUN
ajbmeb-466	10	34	to	to	ADP
ajbmeb-466	10	35	the	the	DET
ajbmeb-466	10	36	information	information	NOUN
ajbmeb-466	10	37	published	publish	VERB
ajbmeb-466	10	38	for	for	ADP
ajbmeb-466	10	39	various	various	ADJ
ajbmeb-466	10	40	business	business	NOUN
ajbmeb-466	10	41	establishments	establishment	NOUN
ajbmeb-466	10	42	.	.	PUNCT
ajbmeb-466	11	1	it	it	PRON
ajbmeb-466	11	2	aims	aim	VERB
ajbmeb-466	11	3	to	to	PART
ajbmeb-466	11	4	provide	provide	VERB
ajbmeb-466	11	5	an	an	DET
ajbmeb-466	11	6	appropriate	appropriate	ADJ
ajbmeb-466	11	7	level	level	NOUN
ajbmeb-466	11	8	of	of	ADP
ajbmeb-466	11	9	emphasis	emphasis	NOUN
ajbmeb-466	11	10	on	on	ADP
ajbmeb-466	11	11	the	the	DET
ajbmeb-466	11	12	reliability	reliability	NOUN
ajbmeb-466	11	13	of	of	ADP
ajbmeb-466	11	14	american	american	ADJ
ajbmeb-466	11	15	journal	journal	PROPN
ajbmeb-466	11	16	of	of	ADP
ajbmeb-466	11	17	business	business	NOUN
ajbmeb-466	11	18	management	management	NOUN
ajbmeb-466	11	19	,	,	PUNCT
ajbmeb-466	11	20	economics	economic	NOUN
ajbmeb-466	11	21	and	and	CCONJ
ajbmeb-466	11	22	banking	banking	NOUN
ajbmeb-466	11	23	volume	volume	NOUN
ajbmeb-466	11	24	10	10	NUM
ajbmeb-466	11	25	march	march	NOUN
ajbmeb-466	11	26	,	,	PUNCT
ajbmeb-466	11	27	2023	2023	NUM
ajbmeb-466	11	28	p	p	NOUN
ajbmeb-466	11	29	a	a	DET
ajbmeb-466	11	30	g	g	NOUN
ajbmeb-466	11	31	e	e	NOUN
ajbmeb-466	11	32	|	|	ADV
ajbmeb-466	11	33	2	2	NUM
ajbmeb-466	11	34	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-466	11	35	that	that	PRON
ajbmeb-466	11	36	information	information	NOUN
ajbmeb-466	11	37	and	and	CCONJ
ajbmeb-466	11	38	its	its	PRON
ajbmeb-466	11	39	suitability	suitability	NOUN
ajbmeb-466	11	40	for	for	ADP
ajbmeb-466	11	41	decision	decision	NOUN
ajbmeb-466	11	42	-	-	PUNCT
ajbmeb-466	11	43	making	make	VERB
ajbmeb-466	11	44	purposes	purpose	NOUN
ajbmeb-466	11	45	.	.	PUNCT
ajbmeb-466	12	1	the	the	DET
ajbmeb-466	12	2	auditing	auditing	NOUN
ajbmeb-466	12	3	profession	profession	NOUN
ajbmeb-466	12	4	’s	’s	PART
ajbmeb-466	12	5	failure	failure	NOUN
ajbmeb-466	12	6	in	in	ADP
ajbmeb-466	12	7	developing	develop	VERB
ajbmeb-466	12	8	new	new	ADJ
ajbmeb-466	12	9	professional	professional	ADJ
ajbmeb-466	12	10	services	service	NOUN
ajbmeb-466	12	11	that	that	PRON
ajbmeb-466	12	12	meet	meet	VERB
ajbmeb-466	12	13	the	the	DET
ajbmeb-466	12	14	needs	need	NOUN
ajbmeb-466	12	15	of	of	ADP
ajbmeb-466	12	16	decision	decision	NOUN
ajbmeb-466	12	17	makers	maker	NOUN
ajbmeb-466	12	18	to	to	ADP
ajbmeb-466	12	19	that	that	DET
ajbmeb-466	12	20	appropriate	appropriate	ADJ
ajbmeb-466	12	21	level	level	NOUN
ajbmeb-466	12	22	of	of	ADP
ajbmeb-466	12	23	professional	professional	ADJ
ajbmeb-466	12	24	confirmation	confirmation	NOUN
ajbmeb-466	12	25	on	on	ADP
ajbmeb-466	12	26	various	various	ADJ
ajbmeb-466	12	27	types	type	NOUN
ajbmeb-466	12	28	of	of	ADP
ajbmeb-466	12	29	information	information	NOUN
ajbmeb-466	12	30	means	mean	VERB
ajbmeb-466	12	31	losing	lose	VERB
ajbmeb-466	12	32	the	the	DET
ajbmeb-466	12	33	confidence	confidence	NOUN
ajbmeb-466	12	34	of	of	ADP
ajbmeb-466	12	35	its	its	PRON
ajbmeb-466	12	36	current	current	ADJ
ajbmeb-466	12	37	customers	customer	NOUN
ajbmeb-466	12	38	.	.	PUNCT
ajbmeb-466	13	1	this	this	PRON
ajbmeb-466	13	2	also	also	ADV
ajbmeb-466	13	3	means	mean	VERB
ajbmeb-466	13	4	its	its	PRON
ajbmeb-466	13	5	inability	inability	NOUN
ajbmeb-466	13	6	to	to	PART
ajbmeb-466	13	7	maintain	maintain	VERB
ajbmeb-466	13	8	its	its	PRON
ajbmeb-466	13	9	market	market	NOUN
ajbmeb-466	13	10	share	share	NOUN
ajbmeb-466	13	11	in	in	ADP
ajbmeb-466	13	12	the	the	DET
ajbmeb-466	13	13	appropriate	appropriate	ADJ
ajbmeb-466	13	14	information	information	NOUN
ajbmeb-466	13	15	market	market	NOUN
ajbmeb-466	13	16	for	for	ADP
ajbmeb-466	13	17	decision	decision	NOUN
ajbmeb-466	13	18	-	-	PUNCT
ajbmeb-466	13	19	making	making	NOUN
ajbmeb-466	13	20	.	.	PUNCT
ajbmeb-466	14	1	this	this	PRON
ajbmeb-466	14	2	also	also	ADV
ajbmeb-466	14	3	means	mean	VERB
ajbmeb-466	14	4	the	the	DET
ajbmeb-466	14	5	loss	loss	NOUN
ajbmeb-466	14	6	of	of	ADP
ajbmeb-466	14	7	the	the	DET
ajbmeb-466	14	8	opportunities	opportunity	NOUN
ajbmeb-466	14	9	offered	offer	VERB
ajbmeb-466	14	10	by	by	ADP
ajbmeb-466	14	11	these	these	DET
ajbmeb-466	14	12	markets	market	NOUN
ajbmeb-466	14	13	to	to	PART
ajbmeb-466	14	14	gain	gain	VERB
ajbmeb-466	14	15	the	the	DET
ajbmeb-466	14	16	confidence	confidence	NOUN
ajbmeb-466	14	17	of	of	ADP
ajbmeb-466	14	18	new	new	ADJ
ajbmeb-466	14	19	customers	customer	NOUN
ajbmeb-466	14	20	by	by	ADP
ajbmeb-466	14	21	providing	provide	VERB
ajbmeb-466	14	22	new	new	ADJ
ajbmeb-466	14	23	professional	professional	ADJ
ajbmeb-466	14	24	services	service	NOUN
ajbmeb-466	14	25	that	that	PRON
ajbmeb-466	14	26	meet	meet	VERB
ajbmeb-466	14	27	their	their	PRON
ajbmeb-466	14	28	needs	need	NOUN
ajbmeb-466	14	29	for	for	ADP
ajbmeb-466	14	30	the	the	DET
ajbmeb-466	14	31	necessary	necessary	ADJ
ajbmeb-466	14	32	professional	professional	ADJ
ajbmeb-466	14	33	confirmation	confirmation	NOUN
ajbmeb-466	14	34	of	of	ADP
ajbmeb-466	14	35	the	the	DET
ajbmeb-466	14	36	quality	quality	NOUN
ajbmeb-466	14	37	and	and	CCONJ
ajbmeb-466	14	38	content	content	NOUN
ajbmeb-466	14	39	of	of	ADP
ajbmeb-466	14	40	various	various	ADJ
ajbmeb-466	14	41	types	type	NOUN
ajbmeb-466	14	42	of	of	ADP
ajbmeb-466	14	43	information	information	NOUN
ajbmeb-466	14	44	.	.	PUNCT
ajbmeb-466	15	1	these	these	PRON
ajbmeb-466	15	2	are	be	AUX
ajbmeb-466	15	3	related	relate	VERB
ajbmeb-466	15	4	to	to	ADP
ajbmeb-466	15	5	all	all	DET
ajbmeb-466	15	6	aspects	aspect	NOUN
ajbmeb-466	15	7	of	of	ADP
ajbmeb-466	15	8	the	the	DET
ajbmeb-466	15	9	financial	financial	ADJ
ajbmeb-466	15	10	,	,	PUNCT
ajbmeb-466	15	11	operational	operational	ADJ
ajbmeb-466	15	12	and	and	CCONJ
ajbmeb-466	15	13	electronic	electronic	ADJ
ajbmeb-466	15	14	performance	performance	NOUN
ajbmeb-466	15	15	of	of	ADP
ajbmeb-466	15	16	various	various	ADJ
ajbmeb-466	15	17	business	business	NOUN
ajbmeb-466	15	18	establishments	establishment	NOUN
ajbmeb-466	15	19	.	.	PUNCT
ajbmeb-466	16	1	research	research	NOUN
ajbmeb-466	16	2	methodology	methodology	NOUN
ajbmeb-466	16	3	the	the	DET
ajbmeb-466	16	4	methodology	methodology	NOUN
ajbmeb-466	16	5	of	of	ADP
ajbmeb-466	16	6	the	the	DET
ajbmeb-466	16	7	study	study	NOUN
ajbmeb-466	16	8	is	be	AUX
ajbmeb-466	16	9	the	the	DET
ajbmeb-466	16	10	first	first	ADJ
ajbmeb-466	16	11	step	step	NOUN
ajbmeb-466	16	12	that	that	PRON
ajbmeb-466	16	13	clarifies	clarify	VERB
ajbmeb-466	16	14	the	the	DET
ajbmeb-466	16	15	scientific	scientific	ADJ
ajbmeb-466	16	16	path	path	NOUN
ajbmeb-466	16	17	chosen	choose	VERB
ajbmeb-466	16	18	by	by	ADP
ajbmeb-466	16	19	the	the	DET
ajbmeb-466	16	20	researcher	researcher	NOUN
ajbmeb-466	16	21	,	,	PUNCT
ajbmeb-466	16	22	as	as	SCONJ
ajbmeb-466	16	23	the	the	DET
ajbmeb-466	16	24	problem	problem	NOUN
ajbmeb-466	16	25	of	of	ADP
ajbmeb-466	16	26	the	the	DET
ajbmeb-466	16	27	study	study	NOUN
ajbmeb-466	16	28	will	will	AUX
ajbmeb-466	16	29	be	be	AUX
ajbmeb-466	16	30	addressed	address	VERB
ajbmeb-466	16	31	and	and	CCONJ
ajbmeb-466	16	32	its	its	PRON
ajbmeb-466	16	33	dimensions	dimension	NOUN
ajbmeb-466	16	34	will	will	AUX
ajbmeb-466	16	35	be	be	AUX
ajbmeb-466	16	36	determined	determine	VERB
ajbmeb-466	16	37	.	.	PUNCT
ajbmeb-466	17	1	it	it	PRON
ajbmeb-466	17	2	will	will	AUX
ajbmeb-466	17	3	also	also	ADV
ajbmeb-466	17	4	include	include	VERB
ajbmeb-466	17	5	the	the	DET
ajbmeb-466	17	6	importance	importance	NOUN
ajbmeb-466	17	7	of	of	ADP
ajbmeb-466	17	8	the	the	DET
ajbmeb-466	17	9	study	study	NOUN
ajbmeb-466	17	10	as	as	ADV
ajbmeb-466	17	11	well	well	ADV
ajbmeb-466	17	12	as	as	ADP
ajbmeb-466	17	13	a	a	DET
ajbmeb-466	17	14	review	review	NOUN
ajbmeb-466	17	15	of	of	ADP
ajbmeb-466	17	16	the	the	DET
ajbmeb-466	17	17	hypotheses	hypothesis	NOUN
ajbmeb-466	17	18	that	that	SCONJ
ajbmeb-466	17	19	it	it	PRON
ajbmeb-466	17	20	has	have	AUX
ajbmeb-466	17	21	built	build	VERB
ajbmeb-466	17	22	to	to	PART
ajbmeb-466	17	23	reach	reach	VERB
ajbmeb-466	17	24	the	the	DET
ajbmeb-466	17	25	objective	objective	NOUN
ajbmeb-466	17	26	to	to	PART
ajbmeb-466	17	27	be	be	AUX
ajbmeb-466	17	28	achieved	achieve	VERB
ajbmeb-466	17	29	.	.	PUNCT
ajbmeb-466	18	1	first	first	ADV
ajbmeb-466	18	2	:	:	PUNCT
ajbmeb-466	18	3	the	the	DET
ajbmeb-466	18	4	research	research	NOUN
ajbmeb-466	18	5	problem	problem	NOUN
ajbmeb-466	18	6	:	:	PUNCT
ajbmeb-466	18	7	the	the	DET
ajbmeb-466	18	8	research	research	NOUN
ajbmeb-466	18	9	problem	problem	NOUN
ajbmeb-466	18	10	can	can	AUX
ajbmeb-466	18	11	be	be	AUX
ajbmeb-466	18	12	formulated	formulate	VERB
ajbmeb-466	18	13	in	in	ADP
ajbmeb-466	18	14	the	the	DET
ajbmeb-466	18	15	following	follow	VERB
ajbmeb-466	18	16	questions	question	NOUN
ajbmeb-466	18	17	.	.	PUNCT
ajbmeb-466	19	1	1does	1does	NUM
ajbmeb-466	19	2	the	the	DET
ajbmeb-466	19	3	industrial	industrial	ADJ
ajbmeb-466	19	4	specialization	specialization	NOUN
ajbmeb-466	19	5	of	of	ADP
ajbmeb-466	19	6	external	external	ADJ
ajbmeb-466	19	7	auditors	auditor	NOUN
ajbmeb-466	19	8	when	when	SCONJ
ajbmeb-466	19	9	adopting	adopt	VERB
ajbmeb-466	19	10	the	the	DET
ajbmeb-466	19	11	industrial	industrial	ADJ
ajbmeb-466	19	12	specialization	specialization	NOUN
ajbmeb-466	19	13	strategy	strategy	NOUN
ajbmeb-466	19	14	have	have	VERB
ajbmeb-466	19	15	a	a	DET
ajbmeb-466	19	16	role	role	NOUN
ajbmeb-466	19	17	in	in	ADP
ajbmeb-466	19	18	reducing	reduce	VERB
ajbmeb-466	19	19	audit	audit	NOUN
ajbmeb-466	19	20	risks	risk	NOUN
ajbmeb-466	19	21	?	?	PUNCT
ajbmeb-466	20	1	2to	2to	ADJ
ajbmeb-466	20	2	what	what	DET
ajbmeb-466	20	3	extent	extent	NOUN
ajbmeb-466	20	4	does	do	AUX
ajbmeb-466	20	5	industrial	industrial	ADJ
ajbmeb-466	20	6	specialization	specialization	NOUN
ajbmeb-466	20	7	contribute	contribute	VERB
ajbmeb-466	20	8	to	to	ADP
ajbmeb-466	20	9	increasing	increase	VERB
ajbmeb-466	20	10	the	the	DET
ajbmeb-466	20	11	ability	ability	NOUN
ajbmeb-466	20	12	of	of	ADP
ajbmeb-466	20	13	external	external	ADJ
ajbmeb-466	20	14	auditors	auditor	NOUN
ajbmeb-466	20	15	to	to	PART
ajbmeb-466	20	16	detect	detect	VERB
ajbmeb-466	20	17	errors	error	NOUN
ajbmeb-466	20	18	and	and	CCONJ
ajbmeb-466	20	19	fraud	fraud	NOUN
ajbmeb-466	20	20	in	in	ADP
ajbmeb-466	20	21	financial	financial	ADJ
ajbmeb-466	20	22	statements	statement	NOUN
ajbmeb-466	20	23	?	?	PUNCT
ajbmeb-466	21	1	second	second	ADJ
ajbmeb-466	21	2	:	:	PUNCT
ajbmeb-466	21	3	research	research	NOUN
ajbmeb-466	21	4	objectives	objective	NOUN
ajbmeb-466	21	5	:	:	PUNCT
ajbmeb-466	21	6	this	this	DET
ajbmeb-466	21	7	research	research	NOUN
ajbmeb-466	21	8	aims	aim	VERB
ajbmeb-466	21	9	to	to	PART
ajbmeb-466	21	10	:	:	PUNCT
ajbmeb-466	21	11	•	•	ADV
ajbmeb-466	21	12	identifying	identify	VERB
ajbmeb-466	21	13	the	the	DET
ajbmeb-466	21	14	concept	concept	NOUN
ajbmeb-466	21	15	of	of	ADP
ajbmeb-466	21	16	industrial	industrial	ADJ
ajbmeb-466	21	17	specialization	specialization	NOUN
ajbmeb-466	21	18	of	of	ADP
ajbmeb-466	21	19	external	external	ADJ
ajbmeb-466	21	20	auditors	auditor	NOUN
ajbmeb-466	21	21	.	.	PUNCT
ajbmeb-466	22	1	•	•	NOUN
ajbmeb-466	22	2	studying	study	VERB
ajbmeb-466	22	3	and	and	CCONJ
ajbmeb-466	22	4	analysing	analyse	VERB
ajbmeb-466	22	5	the	the	DET
ajbmeb-466	22	6	role	role	NOUN
ajbmeb-466	22	7	of	of	ADP
ajbmeb-466	22	8	the	the	DET
ajbmeb-466	22	9	industrial	industrial	ADJ
ajbmeb-466	22	10	specialization	specialization	NOUN
ajbmeb-466	22	11	of	of	ADP
ajbmeb-466	22	12	auditors	auditor	NOUN
ajbmeb-466	22	13	in	in	ADP
ajbmeb-466	22	14	reducing	reduce	VERB
ajbmeb-466	22	15	audit	audit	NOUN
ajbmeb-466	22	16	risks	risk	NOUN
ajbmeb-466	22	17	.	.	PUNCT
ajbmeb-466	23	1	•	•	PUNCT
ajbmeb-466	23	2	determining	determine	VERB
ajbmeb-466	23	3	the	the	DET
ajbmeb-466	23	4	ability	ability	NOUN
ajbmeb-466	23	5	of	of	ADP
ajbmeb-466	23	6	industrially	industrially	ADV
ajbmeb-466	23	7	specialized	specialized	ADJ
ajbmeb-466	23	8	auditors	auditor	NOUN
ajbmeb-466	23	9	to	to	PART
ajbmeb-466	23	10	detect	detect	VERB
ajbmeb-466	23	11	errors	error	NOUN
ajbmeb-466	23	12	and	and	CCONJ
ajbmeb-466	23	13	thus	thus	ADV
ajbmeb-466	23	14	reduce	reduce	VERB
ajbmeb-466	23	15	audit	audit	NOUN
ajbmeb-466	23	16	risks	risk	NOUN
ajbmeb-466	23	17	.	.	PUNCT
ajbmeb-466	24	1	•	•	NUM
ajbmeb-466	24	2	identifying	identify	VERB
ajbmeb-466	24	3	areas	area	NOUN
ajbmeb-466	24	4	in	in	ADP
ajbmeb-466	24	5	which	which	PRON
ajbmeb-466	24	6	the	the	DET
ajbmeb-466	24	7	industrial	industrial	ADJ
ajbmeb-466	24	8	specialization	specialization	NOUN
ajbmeb-466	24	9	of	of	ADP
ajbmeb-466	24	10	external	external	ADJ
ajbmeb-466	24	11	auditors	auditor	NOUN
ajbmeb-466	24	12	contributes	contribute	VERB
ajbmeb-466	24	13	to	to	ADP
ajbmeb-466	24	14	the	the	DET
ajbmeb-466	24	15	development	development	NOUN
ajbmeb-466	24	16	of	of	ADP
ajbmeb-466	24	17	the	the	DET
ajbmeb-466	24	18	performance	performance	NOUN
ajbmeb-466	24	19	of	of	ADP
ajbmeb-466	24	20	the	the	DET
ajbmeb-466	24	21	audit	audit	NOUN
ajbmeb-466	24	22	process	process	NOUN
ajbmeb-466	24	23	.	.	PUNCT
ajbmeb-466	25	1	third	third	ADV
ajbmeb-466	25	2	:	:	PUNCT
ajbmeb-466	25	3	the	the	DET
ajbmeb-466	25	4	importance	importance	NOUN
ajbmeb-466	25	5	of	of	ADP
ajbmeb-466	25	6	research	research	NOUN
ajbmeb-466	25	7	:	:	PUNCT
ajbmeb-466	25	8	the	the	DET
ajbmeb-466	25	9	importance	importance	NOUN
ajbmeb-466	25	10	of	of	ADP
ajbmeb-466	25	11	this	this	DET
ajbmeb-466	25	12	study	study	NOUN
ajbmeb-466	25	13	can	can	AUX
ajbmeb-466	25	14	be	be	AUX
ajbmeb-466	25	15	seen	see	VERB
ajbmeb-466	25	16	at	at	ADP
ajbmeb-466	25	17	both	both	ADV
ajbmeb-466	25	18	,	,	PUNCT
ajbmeb-466	25	19	academic	academic	ADJ
ajbmeb-466	25	20	and	and	CCONJ
ajbmeb-466	25	21	professional	professional	ADJ
ajbmeb-466	25	22	levels	level	NOUN
ajbmeb-466	25	23	.	.	PUNCT
ajbmeb-466	26	1	at	at	ADP
ajbmeb-466	26	2	the	the	DET
ajbmeb-466	26	3	academic	academic	ADJ
ajbmeb-466	26	4	level	level	NOUN
ajbmeb-466	26	5	,	,	PUNCT
ajbmeb-466	26	6	it	it	PRON
ajbmeb-466	26	7	explores	explore	VERB
ajbmeb-466	26	8	two	two	NUM
ajbmeb-466	26	9	research	research	NOUN
ajbmeb-466	26	10	areas	area	NOUN
ajbmeb-466	26	11	in	in	ADP
ajbmeb-466	26	12	the	the	DET
ajbmeb-466	26	13	field	field	NOUN
ajbmeb-466	26	14	of	of	ADP
ajbmeb-466	26	15	auditing	auditing	NOUN
ajbmeb-466	26	16	,	,	PUNCT
ajbmeb-466	26	17	namely	namely	ADV
ajbmeb-466	26	18	the	the	DET
ajbmeb-466	26	19	problem	problem	NOUN
ajbmeb-466	26	20	of	of	ADP
ajbmeb-466	26	21	auditing	auditing	NOUN
ajbmeb-466	26	22	risks	risk	NOUN
ajbmeb-466	26	23	and	and	CCONJ
ajbmeb-466	26	24	the	the	DET
ajbmeb-466	26	25	strategy	strategy	NOUN
ajbmeb-466	26	26	of	of	ADP
ajbmeb-466	26	27	industrial	industrial	ADJ
ajbmeb-466	26	28	specialization	specialization	NOUN
ajbmeb-466	26	29	of	of	ADP
ajbmeb-466	26	30	auditors	auditor	NOUN
ajbmeb-466	26	31	.	.	PUNCT
ajbmeb-466	27	1	it	it	PRON
ajbmeb-466	27	2	is	be	AUX
ajbmeb-466	27	3	necessary	necessary	ADJ
ajbmeb-466	27	4	to	to	PART
ajbmeb-466	27	5	consider	consider	VERB
ajbmeb-466	27	6	the	the	DET
ajbmeb-466	27	7	availability	availability	NOUN
ajbmeb-466	27	8	of	of	ADP
ajbmeb-466	27	9	the	the	DET
ajbmeb-466	27	10	element	element	NOUN
ajbmeb-466	27	11	of	of	ADP
ajbmeb-466	27	12	industrial	industrial	ADJ
ajbmeb-466	27	13	specialization	specialization	NOUN
ajbmeb-466	27	14	of	of	ADP
ajbmeb-466	27	15	auditors	auditor	NOUN
ajbmeb-466	27	16	in	in	ADP
ajbmeb-466	27	17	a	a	DET
ajbmeb-466	27	18	particular	particular	ADJ
ajbmeb-466	27	19	economic	economic	ADJ
ajbmeb-466	27	20	activity	activity	NOUN
ajbmeb-466	27	21	as	as	ADP
ajbmeb-466	27	22	a	a	DET
ajbmeb-466	27	23	prerequisite	prerequisite	NOUN
ajbmeb-466	27	24	for	for	ADP
ajbmeb-466	27	25	assigning	assign	VERB
ajbmeb-466	27	26	them	they	PRON
ajbmeb-466	27	27	to	to	PART
ajbmeb-466	27	28	perform	perform	VERB
ajbmeb-466	27	29	the	the	DET
ajbmeb-466	27	30	audit	audit	NOUN
ajbmeb-466	27	31	task	task	NOUN
ajbmeb-466	27	32	,	,	PUNCT
ajbmeb-466	27	33	which	which	PRON
ajbmeb-466	27	34	will	will	AUX
ajbmeb-466	27	35	lead	lead	VERB
ajbmeb-466	27	36	to	to	ADP
ajbmeb-466	27	37	reducing	reduce	VERB
ajbmeb-466	27	38	audit	audit	NOUN
ajbmeb-466	27	39	risks	risk	NOUN
ajbmeb-466	27	40	,	,	PUNCT
ajbmeb-466	27	41	and	and	CCONJ
ajbmeb-466	27	42	thus	thus	ADV
ajbmeb-466	27	43	increasing	increase	VERB
ajbmeb-466	27	44	confidence	confidence	NOUN
ajbmeb-466	27	45	in	in	ADP
ajbmeb-466	27	46	american	american	ADJ
ajbmeb-466	27	47	journal	journal	PROPN
ajbmeb-466	27	48	of	of	ADP
ajbmeb-466	27	49	business	business	NOUN
ajbmeb-466	27	50	management	management	NOUN
ajbmeb-466	27	51	,	,	PUNCT
ajbmeb-466	27	52	economics	economic	NOUN
ajbmeb-466	27	53	and	and	CCONJ
ajbmeb-466	27	54	banking	banking	NOUN
ajbmeb-466	27	55	volume	volume	NOUN
ajbmeb-466	27	56	10	10	NUM
ajbmeb-466	27	57	march	march	NOUN
ajbmeb-466	27	58	,	,	PUNCT
ajbmeb-466	27	59	2023	2023	NUM
ajbmeb-466	27	60	p	p	NOUN
ajbmeb-466	27	61	a	a	DET
ajbmeb-466	27	62	g	g	NOUN
ajbmeb-466	27	63	e	e	NOUN
ajbmeb-466	27	64	|	|	ADV
ajbmeb-466	27	65	3	3	NUM
ajbmeb-466	27	66	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-466	27	67	the	the	DET
ajbmeb-466	27	68	quality	quality	NOUN
ajbmeb-466	27	69	of	of	ADP
ajbmeb-466	27	70	the	the	DET
ajbmeb-466	27	71	audit	audit	NOUN
ajbmeb-466	27	72	process	process	NOUN
ajbmeb-466	27	73	.	.	PUNCT
ajbmeb-466	28	1	likewise	likewise	ADV
ajbmeb-466	28	2	,	,	PUNCT
ajbmeb-466	28	3	this	this	DET
ajbmeb-466	28	4	attempt	attempt	NOUN
ajbmeb-466	28	5	is	be	AUX
ajbmeb-466	28	6	considered	consider	VERB
ajbmeb-466	28	7	to	to	PART
ajbmeb-466	28	8	employ	employ	VERB
ajbmeb-466	28	9	the	the	DET
ajbmeb-466	28	10	auditors	auditor	NOUN
ajbmeb-466	28	11	'	'	PART
ajbmeb-466	28	12	industrial	industrial	ADJ
ajbmeb-466	28	13	specialization	specialization	NOUN
ajbmeb-466	28	14	strategy	strategy	NOUN
ajbmeb-466	28	15	in	in	ADP
ajbmeb-466	28	16	the	the	DET
ajbmeb-466	28	17	possibility	possibility	NOUN
ajbmeb-466	28	18	of	of	ADP
ajbmeb-466	28	19	contributing	contribute	VERB
ajbmeb-466	28	20	to	to	ADP
ajbmeb-466	28	21	reducing	reduce	VERB
ajbmeb-466	28	22	audit	audit	NOUN
ajbmeb-466	28	23	risks	risk	NOUN
ajbmeb-466	28	24	in	in	ADP
ajbmeb-466	28	25	the	the	DET
ajbmeb-466	28	26	auditing	auditing	NOUN
ajbmeb-466	28	27	environment	environment	NOUN
ajbmeb-466	28	28	,	,	PUNCT
ajbmeb-466	28	29	in	in	ADP
ajbmeb-466	28	30	addition	addition	NOUN
ajbmeb-466	28	31	,	,	PUNCT
ajbmeb-466	28	32	this	this	DET
ajbmeb-466	28	33	study	study	NOUN
ajbmeb-466	28	34	is	be	AUX
ajbmeb-466	28	35	generally	generally	ADV
ajbmeb-466	28	36	considered	consider	VERB
ajbmeb-466	28	37	as	as	ADP
ajbmeb-466	28	38	a	a	DET
ajbmeb-466	28	39	complementary	complementary	ADJ
ajbmeb-466	28	40	link	link	NOUN
ajbmeb-466	28	41	to	to	ADP
ajbmeb-466	28	42	the	the	DET
ajbmeb-466	28	43	previous	previous	ADJ
ajbmeb-466	28	44	research	research	NOUN
ajbmeb-466	28	45	series	series	NOUN
ajbmeb-466	28	46	in	in	ADP
ajbmeb-466	28	47	the	the	DET
ajbmeb-466	28	48	industrial	industrial	ADJ
ajbmeb-466	28	49	specialization	specialization	NOUN
ajbmeb-466	28	50	of	of	ADP
ajbmeb-466	28	51	auditors	auditor	NOUN
ajbmeb-466	28	52	.	.	PUNCT
ajbmeb-466	29	1	fourth	fourth	ADJ
ajbmeb-466	29	2	:	:	PUNCT
ajbmeb-466	29	3	research	research	NOUN
ajbmeb-466	29	4	hypotheses	hypothesis	NOUN
ajbmeb-466	29	5	:	:	PUNCT
ajbmeb-466	29	6	in	in	ADP
ajbmeb-466	29	7	light	light	NOUN
ajbmeb-466	29	8	of	of	ADP
ajbmeb-466	29	9	the	the	DET
ajbmeb-466	29	10	importance	importance	NOUN
ajbmeb-466	29	11	of	of	ADP
ajbmeb-466	29	12	the	the	DET
ajbmeb-466	29	13	research	research	NOUN
ajbmeb-466	29	14	and	and	CCONJ
ajbmeb-466	29	15	the	the	DET
ajbmeb-466	29	16	objectives	objective	NOUN
ajbmeb-466	29	17	of	of	ADP
ajbmeb-466	29	18	the	the	DET
ajbmeb-466	29	19	study	study	NOUN
ajbmeb-466	29	20	,	,	PUNCT
ajbmeb-466	29	21	the	the	DET
ajbmeb-466	29	22	following	follow	VERB
ajbmeb-466	29	23	hypotheses	hypothesis	NOUN
ajbmeb-466	29	24	can	can	AUX
ajbmeb-466	29	25	be	be	AUX
ajbmeb-466	29	26	formulated	formulate	VERB
ajbmeb-466	29	27	.	.	PUNCT
ajbmeb-466	30	1	the	the	DET
ajbmeb-466	30	2	first	first	ADJ
ajbmeb-466	30	3	hypothesis	hypothesis	NOUN
ajbmeb-466	30	4	:	:	PUNCT
ajbmeb-466	30	5	the	the	DET
ajbmeb-466	30	6	industrial	industrial	ADJ
ajbmeb-466	30	7	specialization	specialization	NOUN
ajbmeb-466	30	8	of	of	ADP
ajbmeb-466	30	9	auditors	auditor	NOUN
ajbmeb-466	30	10	has	have	VERB
ajbmeb-466	30	11	an	an	DET
ajbmeb-466	30	12	effect	effect	NOUN
ajbmeb-466	30	13	on	on	ADP
ajbmeb-466	30	14	the	the	DET
ajbmeb-466	30	15	reduction	reduction	NOUN
ajbmeb-466	30	16	of	of	ADP
ajbmeb-466	30	17	audit	audit	NOUN
ajbmeb-466	30	18	risks	risk	NOUN
ajbmeb-466	30	19	.	.	PUNCT
ajbmeb-466	31	1	the	the	DET
ajbmeb-466	31	2	second	second	ADJ
ajbmeb-466	31	3	hypothesis	hypothesis	NOUN
ajbmeb-466	31	4	:	:	PUNCT
ajbmeb-466	31	5	there	there	PRON
ajbmeb-466	31	6	is	be	VERB
ajbmeb-466	31	7	a	a	DET
ajbmeb-466	31	8	significant	significant	ADJ
ajbmeb-466	31	9	relationship	relationship	NOUN
ajbmeb-466	31	10	between	between	ADP
ajbmeb-466	31	11	the	the	DET
ajbmeb-466	31	12	strategy	strategy	NOUN
ajbmeb-466	31	13	of	of	ADP
ajbmeb-466	31	14	industrial	industrial	ADJ
ajbmeb-466	31	15	specialization	specialization	NOUN
ajbmeb-466	31	16	in	in	ADP
ajbmeb-466	31	17	raising	raise	VERB
ajbmeb-466	31	18	the	the	DET
ajbmeb-466	31	19	efficiency	efficiency	NOUN
ajbmeb-466	31	20	of	of	ADP
ajbmeb-466	31	21	the	the	DET
ajbmeb-466	31	22	audit	audit	NOUN
ajbmeb-466	31	23	process	process	NOUN
ajbmeb-466	31	24	and	and	CCONJ
ajbmeb-466	31	25	thus	thus	ADV
ajbmeb-466	31	26	reducing	reduce	VERB
ajbmeb-466	31	27	audit	audit	NOUN
ajbmeb-466	31	28	risks	risk	NOUN
ajbmeb-466	31	29	.	.	PUNCT
ajbmeb-466	32	1	fifth	fifth	ADJ
ajbmeb-466	32	2	:	:	PUNCT
ajbmeb-466	32	3	the	the	DET
ajbmeb-466	32	4	temporal	temporal	ADJ
ajbmeb-466	32	5	and	and	CCONJ
ajbmeb-466	32	6	spatial	spatial	ADJ
ajbmeb-466	32	7	limits	limit	NOUN
ajbmeb-466	32	8	of	of	ADP
ajbmeb-466	32	9	the	the	DET
ajbmeb-466	32	10	research	research	NOUN
ajbmeb-466	32	11	1spatial	1spatial	NUM
ajbmeb-466	32	12	limits	limit	NOUN
ajbmeb-466	32	13	:	:	PUNCT
ajbmeb-466	32	14	these	these	PRON
ajbmeb-466	32	15	are	be	AUX
ajbmeb-466	32	16	represented	represent	VERB
ajbmeb-466	32	17	by	by	ADP
ajbmeb-466	32	18	distributing	distribute	VERB
ajbmeb-466	32	19	a	a	DET
ajbmeb-466	32	20	questionnaire	questionnaire	NOUN
ajbmeb-466	32	21	to	to	ADP
ajbmeb-466	32	22	a	a	DET
ajbmeb-466	32	23	number	number	NOUN
ajbmeb-466	32	24	of	of	ADP
ajbmeb-466	32	25	auditors	auditor	NOUN
ajbmeb-466	32	26	and	and	CCONJ
ajbmeb-466	32	27	academics	academic	NOUN
ajbmeb-466	32	28	in	in	ADP
ajbmeb-466	32	29	the	the	DET
ajbmeb-466	32	30	field	field	NOUN
ajbmeb-466	32	31	of	of	ADP
ajbmeb-466	32	32	specialization	specialization	NOUN
ajbmeb-466	32	33	.	.	PUNCT
ajbmeb-466	33	1	2temporal	2temporal	NUM
ajbmeb-466	33	2	boundaries	boundary	NOUN
ajbmeb-466	33	3	:	:	PUNCT
ajbmeb-466	33	4	the	the	DET
ajbmeb-466	33	5	questionnaire	questionnaire	NOUN
ajbmeb-466	33	6	was	be	AUX
ajbmeb-466	33	7	distributed	distribute	VERB
ajbmeb-466	33	8	for	for	ADP
ajbmeb-466	33	9	a	a	DET
ajbmeb-466	33	10	specific	specific	ADJ
ajbmeb-466	33	11	period	period	NOUN
ajbmeb-466	33	12	of	of	ADP
ajbmeb-466	33	13	time	time	NOUN
ajbmeb-466	33	14	.	.	PUNCT
ajbmeb-466	34	1	sixth	sixth	ADV
ajbmeb-466	34	2	:	:	PUNCT
ajbmeb-466	34	3	sources	source	NOUN
ajbmeb-466	34	4	of	of	ADP
ajbmeb-466	34	5	data	datum	NOUN
ajbmeb-466	34	6	and	and	CCONJ
ajbmeb-466	34	7	information	information	NOUN
ajbmeb-466	34	8	collection	collection	NOUN
ajbmeb-466	34	9	what	what	PRON
ajbmeb-466	34	10	is	be	AUX
ajbmeb-466	34	11	industrial	industrial	ADJ
ajbmeb-466	34	12	specialization	specialization	NOUN
ajbmeb-466	34	13	?	?	PUNCT
ajbmeb-466	35	1	introduction	introduction	NOUN
ajbmeb-466	35	2	specialization	specialization	NOUN
ajbmeb-466	35	3	penetrated	penetrate	VERB
ajbmeb-466	35	4	into	into	ADP
ajbmeb-466	35	5	most	most	ADV
ajbmeb-466	35	6	advanced	advanced	ADJ
ajbmeb-466	35	7	professions	profession	NOUN
ajbmeb-466	35	8	such	such	ADJ
ajbmeb-466	35	9	as	as	ADP
ajbmeb-466	35	10	medicine	medicine	NOUN
ajbmeb-466	35	11	and	and	CCONJ
ajbmeb-466	35	12	engineering	engineering	NOUN
ajbmeb-466	35	13	.	.	PUNCT
ajbmeb-466	36	1	however	however	ADV
ajbmeb-466	36	2	,	,	PUNCT
ajbmeb-466	36	3	most	most	ADJ
ajbmeb-466	36	4	professions	profession	NOUN
ajbmeb-466	36	5	in	in	ADP
ajbmeb-466	36	6	the	the	DET
ajbmeb-466	36	7	modern	modern	ADJ
ajbmeb-466	36	8	era	era	NOUN
ajbmeb-466	36	9	have	have	AUX
ajbmeb-466	36	10	increased	increase	VERB
ajbmeb-466	36	11	in	in	ADP
ajbmeb-466	36	12	their	their	PRON
ajbmeb-466	36	13	specializations	specialization	NOUN
ajbmeb-466	36	14	so	so	ADV
ajbmeb-466	36	15	deeply	deeply	ADV
ajbmeb-466	36	16	that	that	SCONJ
ajbmeb-466	36	17	specialization	specialization	NOUN
ajbmeb-466	36	18	has	have	AUX
ajbmeb-466	36	19	become	become	VERB
ajbmeb-466	36	20	the	the	DET
ajbmeb-466	36	21	hallmark	hallmark	NOUN
ajbmeb-466	36	22	of	of	ADP
ajbmeb-466	36	23	most	most	ADJ
ajbmeb-466	36	24	contemporary	contemporary	ADJ
ajbmeb-466	36	25	professions	profession	NOUN
ajbmeb-466	36	26	.	.	PUNCT
ajbmeb-466	37	1	the	the	DET
ajbmeb-466	37	2	auditing	auditing	NOUN
ajbmeb-466	37	3	profession	profession	NOUN
ajbmeb-466	37	4	is	be	AUX
ajbmeb-466	37	5	no	no	PRON
ajbmeb-466	37	6	less	less	ADV
ajbmeb-466	37	7	important	important	ADJ
ajbmeb-466	37	8	a	a	DET
ajbmeb-466	37	9	profession	profession	NOUN
ajbmeb-466	37	10	than	than	ADP
ajbmeb-466	37	11	the	the	DET
ajbmeb-466	37	12	rest	rest	NOUN
ajbmeb-466	37	13	of	of	ADP
ajbmeb-466	37	14	the	the	DET
ajbmeb-466	37	15	advanced	advanced	ADJ
ajbmeb-466	37	16	professions	profession	NOUN
ajbmeb-466	37	17	,	,	PUNCT
ajbmeb-466	37	18	if	if	SCONJ
ajbmeb-466	37	19	it	it	PRON
ajbmeb-466	37	20	is	be	AUX
ajbmeb-466	37	21	not	not	PART
ajbmeb-466	37	22	comparably	comparably	ADV
ajbmeb-466	37	23	equal	equal	ADJ
ajbmeb-466	37	24	in	in	ADP
ajbmeb-466	37	25	importance	importance	NOUN
ajbmeb-466	37	26	due	due	ADP
ajbmeb-466	37	27	to	to	ADP
ajbmeb-466	37	28	the	the	DET
ajbmeb-466	37	29	role	role	NOUN
ajbmeb-466	37	30	it	it	PRON
ajbmeb-466	37	31	plays	play	VERB
ajbmeb-466	37	32	,	,	PUNCT
ajbmeb-466	37	33	whether	whether	SCONJ
ajbmeb-466	37	34	at	at	ADP
ajbmeb-466	37	35	the	the	DET
ajbmeb-466	37	36	economic	economic	ADJ
ajbmeb-466	37	37	or	or	CCONJ
ajbmeb-466	37	38	social	social	ADJ
ajbmeb-466	37	39	level	level	NOUN
ajbmeb-466	37	40	.	.	PUNCT
ajbmeb-466	38	1	the	the	DET
ajbmeb-466	38	2	economic	economic	ADJ
ajbmeb-466	38	3	activities	activity	NOUN
ajbmeb-466	38	4	and	and	CCONJ
ajbmeb-466	38	5	the	the	DET
ajbmeb-466	38	6	multiplicity	multiplicity	NOUN
ajbmeb-466	38	7	of	of	ADP
ajbmeb-466	38	8	their	their	PRON
ajbmeb-466	38	9	fields	field	NOUN
ajbmeb-466	38	10	and	and	CCONJ
ajbmeb-466	38	11	the	the	DET
ajbmeb-466	38	12	diversity	diversity	NOUN
ajbmeb-466	38	13	of	of	ADP
ajbmeb-466	38	14	legal	legal	ADJ
ajbmeb-466	38	15	forms	form	NOUN
ajbmeb-466	38	16	that	that	PRON
ajbmeb-466	38	17	are	be	AUX
ajbmeb-466	38	18	subject	subject	ADJ
ajbmeb-466	38	19	to	to	ADP
ajbmeb-466	38	20	them	they	PRON
ajbmeb-466	38	21	and	and	CCONJ
ajbmeb-466	38	22	the	the	DET
ajbmeb-466	38	23	degree	degree	NOUN
ajbmeb-466	38	24	of	of	ADP
ajbmeb-466	38	25	complexity	complexity	NOUN
ajbmeb-466	38	26	inherent	inherent	ADJ
ajbmeb-466	38	27	to	to	ADP
ajbmeb-466	38	28	these	these	DET
ajbmeb-466	38	29	activities	activity	NOUN
ajbmeb-466	38	30	and	and	CCONJ
ajbmeb-466	38	31	the	the	DET
ajbmeb-466	38	32	accompanying	accompanying	ADJ
ajbmeb-466	38	33	accounting	accounting	NOUN
ajbmeb-466	38	34	practices	practice	NOUN
ajbmeb-466	38	35	have	have	AUX
ajbmeb-466	38	36	witnessed	witness	VERB
ajbmeb-466	38	37	a	a	DET
ajbmeb-466	38	38	good	good	ADJ
ajbmeb-466	38	39	deal	deal	NOUN
ajbmeb-466	38	40	of	of	ADP
ajbmeb-466	38	41	development	development	NOUN
ajbmeb-466	38	42	.	.	PUNCT
ajbmeb-466	39	1	moreover	moreover	ADV
ajbmeb-466	39	2	,	,	PUNCT
ajbmeb-466	39	3	many	many	ADJ
ajbmeb-466	39	4	cases	case	NOUN
ajbmeb-466	39	5	of	of	ADP
ajbmeb-466	39	6	financial	financial	ADJ
ajbmeb-466	39	7	corruption	corruption	NOUN
ajbmeb-466	39	8	and	and	CCONJ
ajbmeb-466	39	9	the	the	DET
ajbmeb-466	39	10	bankruptcy	bankruptcy	NOUN
ajbmeb-466	39	11	of	of	ADP
ajbmeb-466	39	12	many	many	ADJ
ajbmeb-466	39	13	major	major	ADJ
ajbmeb-466	39	14	international	international	ADJ
ajbmeb-466	39	15	business	business	NOUN
ajbmeb-466	39	16	establishments	establishment	NOUN
ajbmeb-466	39	17	have	have	AUX
ajbmeb-466	39	18	emerged	emerge	VERB
ajbmeb-466	39	19	.	.	PUNCT
ajbmeb-466	40	1	the	the	DET
ajbmeb-466	40	2	most	most	ADV
ajbmeb-466	40	3	prominent	prominent	ADJ
ajbmeb-466	40	4	of	of	ADP
ajbmeb-466	40	5	these	these	DET
ajbmeb-466	40	6	cases	case	NOUN
ajbmeb-466	40	7	was	be	AUX
ajbmeb-466	40	8	enron	enron	PROPN
ajbmeb-466	40	9	energy	energy	NOUN
ajbmeb-466	40	10	company	company	NOUN
ajbmeb-466	40	11	and	and	CCONJ
ajbmeb-466	40	12	the	the	DET
ajbmeb-466	40	13	subsequent	subsequent	ADJ
ajbmeb-466	40	14	collapse	collapse	NOUN
ajbmeb-466	40	15	of	of	ADP
ajbmeb-466	40	16	the	the	DET
ajbmeb-466	40	17	five	five	NUM
ajbmeb-466	40	18	major	major	ADJ
ajbmeb-466	40	19	accounting	accounting	NOUN
ajbmeb-466	40	20	firms	firm	NOUN
ajbmeb-466	40	21	arthur	arthur	PROPN
ajbmeb-466	40	22	anderson	anderson	PROPN
ajbmeb-466	40	23	.	.	PUNCT
ajbmeb-466	41	1	as	as	ADP
ajbmeb-466	41	2	a	a	DET
ajbmeb-466	41	3	result	result	NOUN
ajbmeb-466	41	4	of	of	ADP
ajbmeb-466	41	5	all	all	DET
ajbmeb-466	41	6	the	the	DET
ajbmeb-466	41	7	above	above	ADJ
ajbmeb-466	41	8	,	,	PUNCT
ajbmeb-466	41	9	the	the	DET
ajbmeb-466	41	10	industrial	industrial	ADJ
ajbmeb-466	41	11	specialization	specialization	NOUN
ajbmeb-466	41	12	in	in	ADP
ajbmeb-466	41	13	auditing	auditing	NOUN
ajbmeb-466	41	14	has	have	AUX
ajbmeb-466	41	15	become	become	VERB
ajbmeb-466	41	16	a	a	DET
ajbmeb-466	41	17	performance	performance	NOUN
ajbmeb-466	41	18	syndrome	syndrome	NOUN
ajbmeb-466	41	19	for	for	ADP
ajbmeb-466	41	20	the	the	DET
ajbmeb-466	41	21	auditing	auditing	NOUN
ajbmeb-466	41	22	profession	profession	NOUN
ajbmeb-466	41	23	in	in	ADP
ajbmeb-466	41	24	recent	recent	ADJ
ajbmeb-466	41	25	years	year	NOUN
ajbmeb-466	41	26	.	.	PUNCT
ajbmeb-466	42	1	american	american	PROPN
ajbmeb-466	42	2	journal	journal	PROPN
ajbmeb-466	42	3	of	of	ADP
ajbmeb-466	42	4	business	business	NOUN
ajbmeb-466	42	5	management	management	NOUN
ajbmeb-466	42	6	,	,	PUNCT
ajbmeb-466	42	7	economics	economic	NOUN
ajbmeb-466	42	8	and	and	CCONJ
ajbmeb-466	42	9	banking	banking	NOUN
ajbmeb-466	42	10	volume	volume	NOUN
ajbmeb-466	42	11	10	10	NUM
ajbmeb-466	42	12	march	march	NOUN
ajbmeb-466	42	13	,	,	PUNCT
ajbmeb-466	42	14	2023	2023	NUM
ajbmeb-466	42	15	p	p	NOUN
ajbmeb-466	42	16	a	a	PRON
ajbmeb-466	42	17	g	g	NOUN
ajbmeb-466	42	18	e	e	NOUN
ajbmeb-466	42	19	|	|	ADV
ajbmeb-466	42	20	4	4	NUM
ajbmeb-466	42	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-466	42	22	first	first	ADV
ajbmeb-466	42	23	:	:	PUNCT
ajbmeb-466	42	24	the	the	DET
ajbmeb-466	42	25	concept	concept	NOUN
ajbmeb-466	42	26	of	of	ADP
ajbmeb-466	42	27	industrial	industrial	ADJ
ajbmeb-466	42	28	specialization	specialization	NOUN
ajbmeb-466	42	29	for	for	ADP
ajbmeb-466	42	30	external	external	ADJ
ajbmeb-466	42	31	auditors	auditor	NOUN
ajbmeb-466	42	32	identifying	identify	VERB
ajbmeb-466	42	33	industrial	industrial	ADJ
ajbmeb-466	42	34	institutions	institution	NOUN
ajbmeb-466	42	35	specialized	specialize	VERB
ajbmeb-466	42	36	in	in	ADP
ajbmeb-466	42	37	a	a	DET
ajbmeb-466	42	38	particular	particular	ADJ
ajbmeb-466	42	39	field	field	NOUN
ajbmeb-466	42	40	is	be	AUX
ajbmeb-466	42	41	a	a	DET
ajbmeb-466	42	42	difficult	difficult	ADJ
ajbmeb-466	42	43	task	task	NOUN
ajbmeb-466	42	44	,	,	PUNCT
ajbmeb-466	42	45	and	and	CCONJ
ajbmeb-466	42	46	academic	academic	ADJ
ajbmeb-466	42	47	researchers	researcher	NOUN
ajbmeb-466	42	48	have	have	AUX
ajbmeb-466	42	49	followed	follow	VERB
ajbmeb-466	42	50	various	various	ADJ
ajbmeb-466	42	51	paths	path	NOUN
ajbmeb-466	42	52	to	to	PART
ajbmeb-466	42	53	achieve	achieve	VERB
ajbmeb-466	42	54	this	this	PRON
ajbmeb-466	42	55	.	.	PUNCT
ajbmeb-466	43	1	the	the	DET
ajbmeb-466	43	2	most	most	ADV
ajbmeb-466	43	3	common	common	ADJ
ajbmeb-466	43	4	methods	method	NOUN
ajbmeb-466	43	5	are	be	AUX
ajbmeb-466	43	6	those	those	PRON
ajbmeb-466	43	7	that	that	PRON
ajbmeb-466	43	8	assume	assume	VERB
ajbmeb-466	43	9	that	that	SCONJ
ajbmeb-466	43	10	the	the	DET
ajbmeb-466	43	11	institutions	institution	NOUN
ajbmeb-466	43	12	with	with	ADP
ajbmeb-466	43	13	the	the	DET
ajbmeb-466	43	14	largest	large	ADJ
ajbmeb-466	43	15	market	market	NOUN
ajbmeb-466	43	16	share	share	NOUN
ajbmeb-466	43	17	for	for	ADP
ajbmeb-466	43	18	each	each	DET
ajbmeb-466	43	19	industrial	industrial	ADJ
ajbmeb-466	43	20	activity	activity	NOUN
ajbmeb-466	43	21	are	be	AUX
ajbmeb-466	43	22	specialized	specialize	VERB
ajbmeb-466	43	23	in	in	ADP
ajbmeb-466	43	24	this	this	DET
ajbmeb-466	43	25	industrial	industrial	ADJ
ajbmeb-466	43	26	field	field	NOUN
ajbmeb-466	43	27	(	(	PUNCT
ajbmeb-466	43	28	metwally	metwally	ADV
ajbmeb-466	43	29	,	,	PUNCT
ajbmeb-466	43	30	2006	2006	NUM
ajbmeb-466	43	31	,	,	PUNCT
ajbmeb-466	43	32	p.	p.	NOUN
ajbmeb-466	43	33	175	175	NUM
ajbmeb-466	43	34	)	)	PUNCT
ajbmeb-466	43	35	.	.	PUNCT
ajbmeb-466	44	1	prior	prior	ADV
ajbmeb-466	44	2	to	to	ADP
ajbmeb-466	44	3	delving	delve	VERB
ajbmeb-466	44	4	into	into	ADP
ajbmeb-466	44	5	the	the	DET
ajbmeb-466	44	6	different	different	ADJ
ajbmeb-466	44	7	concepts	concept	NOUN
ajbmeb-466	44	8	of	of	ADP
ajbmeb-466	44	9	industrial	industrial	ADJ
ajbmeb-466	44	10	specialization	specialization	NOUN
ajbmeb-466	44	11	,	,	PUNCT
ajbmeb-466	44	12	whether	whether	SCONJ
ajbmeb-466	44	13	at	at	ADP
ajbmeb-466	44	14	the	the	DET
ajbmeb-466	44	15	level	level	NOUN
ajbmeb-466	44	16	of	of	ADP
ajbmeb-466	44	17	individual	individual	ADJ
ajbmeb-466	44	18	references	reference	NOUN
ajbmeb-466	44	19	or	or	CCONJ
ajbmeb-466	44	20	auditing	auditing	NOUN
ajbmeb-466	44	21	company	company	NOUN
ajbmeb-466	44	22	,	,	PUNCT
ajbmeb-466	44	23	it	it	PRON
ajbmeb-466	44	24	is	be	AUX
ajbmeb-466	44	25	important	important	ADJ
ajbmeb-466	44	26	to	to	PART
ajbmeb-466	44	27	address	address	VERB
ajbmeb-466	44	28	the	the	DET
ajbmeb-466	44	29	concept	concept	NOUN
ajbmeb-466	44	30	of	of	ADP
ajbmeb-466	44	31	experience	experience	NOUN
ajbmeb-466	44	32	as	as	ADP
ajbmeb-466	44	33	a	a	DET
ajbmeb-466	44	34	source	source	NOUN
ajbmeb-466	44	35	of	of	ADP
ajbmeb-466	44	36	specialization	specialization	NOUN
ajbmeb-466	44	37	and	and	CCONJ
ajbmeb-466	44	38	differentiate	differentiate	NOUN
ajbmeb-466	44	39	between	between	ADP
ajbmeb-466	44	40	the	the	DET
ajbmeb-466	44	41	two	two	NUM
ajbmeb-466	44	42	types	type	NOUN
ajbmeb-466	44	43	of	of	ADP
ajbmeb-466	44	44	general	general	ADJ
ajbmeb-466	44	45	and	and	CCONJ
ajbmeb-466	44	46	professional	professional	ADJ
ajbmeb-466	44	47	experience	experience	NOUN
ajbmeb-466	44	48	.	.	PUNCT
ajbmeb-466	45	1	specialization	specialization	NOUN
ajbmeb-466	45	2	or	or	CCONJ
ajbmeb-466	45	3	specialized	specialized	ADJ
ajbmeb-466	45	4	expertise	expertise	NOUN
ajbmeb-466	45	5	can	can	AUX
ajbmeb-466	45	6	be	be	AUX
ajbmeb-466	45	7	defined	define	VERB
ajbmeb-466	45	8	from	from	ADP
ajbmeb-466	45	9	the	the	DET
ajbmeb-466	45	10	point	point	NOUN
ajbmeb-466	45	11	of	of	ADP
ajbmeb-466	45	12	view	view	NOUN
ajbmeb-466	45	13	of	of	ADP
ajbmeb-466	45	14	(	(	PUNCT
ajbmeb-466	45	15	aziz	aziz	PROPN
ajbmeb-466	45	16	,	,	PUNCT
ajbmeb-466	45	17	2003	2003	NUM
ajbmeb-466	45	18	,	,	PUNCT
ajbmeb-466	45	19	p.	p.	NOUN
ajbmeb-466	45	20	379	379	NUM
ajbmeb-466	45	21	)	)	PUNCT
ajbmeb-466	45	22	as	as	ADP
ajbmeb-466	45	23	the	the	DET
ajbmeb-466	45	24	possession	possession	NOUN
ajbmeb-466	45	25	of	of	ADP
ajbmeb-466	45	26	a	a	DET
ajbmeb-466	45	27	wide	wide	ADJ
ajbmeb-466	45	28	area	area	NOUN
ajbmeb-466	45	29	of	of	ADP
ajbmeb-466	45	30	knowledge	knowledge	NOUN
ajbmeb-466	45	31	and	and	CCONJ
ajbmeb-466	45	32	scientific	scientific	ADJ
ajbmeb-466	45	33	skill	skill	NOUN
ajbmeb-466	45	34	in	in	ADP
ajbmeb-466	45	35	a	a	DET
ajbmeb-466	45	36	particular	particular	ADJ
ajbmeb-466	45	37	field	field	NOUN
ajbmeb-466	45	38	.	.	PUNCT
ajbmeb-466	46	1	according	accord	VERB
ajbmeb-466	46	2	to	to	ADP
ajbmeb-466	46	3	bonner	bonner	PROPN
ajbmeb-466	46	4	and	and	CCONJ
ajbmeb-466	46	5	lewis	lewis	PROPN
ajbmeb-466	46	6	(	(	PUNCT
ajbmeb-466	46	7	1990	1990	NUM
ajbmeb-466	46	8	,	,	PUNCT
ajbmeb-466	46	9	p.	p.	NOUN
ajbmeb-466	46	10	2	2	NUM
ajbmeb-466	46	11	)	)	PUNCT
ajbmeb-466	46	12	,	,	PUNCT
ajbmeb-466	46	13	specialized	specialized	ADJ
ajbmeb-466	46	14	experience	experience	NOUN
ajbmeb-466	46	15	is	be	AUX
ajbmeb-466	46	16	the	the	DET
ajbmeb-466	46	17	information	information	NOUN
ajbmeb-466	46	18	an	an	DET
ajbmeb-466	46	19	auditor	auditor	NOUN
ajbmeb-466	46	20	has	have	AUX
ajbmeb-466	46	21	obtained	obtain	VERB
ajbmeb-466	46	22	as	as	ADP
ajbmeb-466	46	23	a	a	DET
ajbmeb-466	46	24	result	result	NOUN
ajbmeb-466	46	25	of	of	ADP
ajbmeb-466	46	26	specialization	specialization	NOUN
ajbmeb-466	46	27	in	in	ADP
ajbmeb-466	46	28	examining	examine	VERB
ajbmeb-466	46	29	customers	customer	NOUN
ajbmeb-466	46	30	in	in	ADP
ajbmeb-466	46	31	a	a	DET
ajbmeb-466	46	32	particular	particular	ADJ
ajbmeb-466	46	33	business	business	NOUN
ajbmeb-466	46	34	or	or	CCONJ
ajbmeb-466	46	35	carrying	carry	VERB
ajbmeb-466	46	36	out	out	ADP
ajbmeb-466	46	37	particular	particular	ADJ
ajbmeb-466	46	38	activities	activity	NOUN
ajbmeb-466	46	39	.	.	PUNCT
ajbmeb-466	47	1	abdel	abdel	PROPN
ajbmeb-466	47	2	-	-	PUNCT
ajbmeb-466	47	3	wahab	wahab	PROPN
ajbmeb-466	47	4	(	(	PUNCT
ajbmeb-466	47	5	2000	2000	NUM
ajbmeb-466	47	6	,	,	PUNCT
ajbmeb-466	47	7	p.	p.	NOUN
ajbmeb-466	47	8	19	19	NUM
ajbmeb-466	47	9	)	)	PUNCT
ajbmeb-466	47	10	believes	believe	VERB
ajbmeb-466	47	11	that	that	SCONJ
ajbmeb-466	47	12	general	general	ADJ
ajbmeb-466	47	13	experience	experience	NOUN
ajbmeb-466	47	14	,	,	PUNCT
ajbmeb-466	47	15	although	although	SCONJ
ajbmeb-466	47	16	difficult	difficult	ADJ
ajbmeb-466	47	17	to	to	PART
ajbmeb-466	47	18	describe	describe	VERB
ajbmeb-466	47	19	in	in	ADP
ajbmeb-466	47	20	the	the	DET
ajbmeb-466	47	21	field	field	NOUN
ajbmeb-466	47	22	of	of	ADP
ajbmeb-466	47	23	auditing	auditing	NOUN
ajbmeb-466	47	24	,	,	PUNCT
ajbmeb-466	47	25	but	but	CCONJ
ajbmeb-466	47	26	it	it	PRON
ajbmeb-466	47	27	has	have	VERB
ajbmeb-466	47	28	evidence	evidence	NOUN
ajbmeb-466	47	29	and	and	CCONJ
ajbmeb-466	47	30	measures	measure	NOUN
ajbmeb-466	47	31	through	through	ADP
ajbmeb-466	47	32	which	which	PRON
ajbmeb-466	47	33	the	the	DET
ajbmeb-466	47	34	concept	concept	NOUN
ajbmeb-466	47	35	of	of	ADP
ajbmeb-466	47	36	experience	experience	NOUN
ajbmeb-466	47	37	can	can	AUX
ajbmeb-466	47	38	be	be	AUX
ajbmeb-466	47	39	determined	determine	VERB
ajbmeb-466	47	40	by	by	ADP
ajbmeb-466	47	41	studying	study	VERB
ajbmeb-466	47	42	the	the	DET
ajbmeb-466	47	43	mental	mental	ADJ
ajbmeb-466	47	44	factors	factor	NOUN
ajbmeb-466	47	45	used	use	VERB
ajbmeb-466	47	46	by	by	ADP
ajbmeb-466	47	47	auditors	auditor	NOUN
ajbmeb-466	47	48	.	.	PUNCT
ajbmeb-466	48	1	furthermore	furthermore	ADV
ajbmeb-466	48	2	,	,	PUNCT
ajbmeb-466	48	3	according	accord	VERB
ajbmeb-466	48	4	to	to	ADP
ajbmeb-466	48	5	hammersley	hammersley	NOUN
ajbmeb-466	48	6	(	(	PUNCT
ajbmeb-466	48	7	2006	2006	NUM
ajbmeb-466	48	8	,	,	PUNCT
ajbmeb-466	48	9	p.	p.	NOUN
ajbmeb-466	48	10	315	315	NUM
ajbmeb-466	48	11	)	)	PUNCT
ajbmeb-466	48	12	,	,	PUNCT
ajbmeb-466	48	13	it	it	PRON
ajbmeb-466	48	14	refers	refer	VERB
ajbmeb-466	48	15	to	to	ADP
ajbmeb-466	48	16	professionals	professional	NOUN
ajbmeb-466	48	17	who	who	PRON
ajbmeb-466	48	18	are	be	AUX
ajbmeb-466	48	19	experts	expert	NOUN
ajbmeb-466	48	20	in	in	ADP
ajbmeb-466	48	21	a	a	DET
ajbmeb-466	48	22	certain	certain	ADJ
ajbmeb-466	48	23	area	area	NOUN
ajbmeb-466	48	24	and	and	CCONJ
ajbmeb-466	48	25	who	who	PRON
ajbmeb-466	48	26	work	work	VERB
ajbmeb-466	48	27	as	as	ADP
ajbmeb-466	48	28	specialized	specialized	ADJ
ajbmeb-466	48	29	auditors	auditor	NOUN
ajbmeb-466	48	30	for	for	ADP
ajbmeb-466	48	31	their	their	PRON
ajbmeb-466	48	32	company	company	NOUN
ajbmeb-466	48	33	.	.	PUNCT
ajbmeb-466	49	1	these	these	DET
ajbmeb-466	49	2	professionals	professional	NOUN
ajbmeb-466	49	3	have	have	AUX
ajbmeb-466	49	4	received	receive	VERB
ajbmeb-466	49	5	training	training	NOUN
ajbmeb-466	49	6	in	in	ADP
ajbmeb-466	49	7	that	that	DET
ajbmeb-466	49	8	industry	industry	NOUN
ajbmeb-466	49	9	and	and	CCONJ
ajbmeb-466	49	10	use	use	VERB
ajbmeb-466	49	11	that	that	DET
ajbmeb-466	49	12	training	training	NOUN
ajbmeb-466	49	13	exclusively	exclusively	ADV
ajbmeb-466	49	14	.	.	PUNCT
ajbmeb-466	50	1	second	second	ADV
ajbmeb-466	50	2	:	:	PUNCT
ajbmeb-466	50	3	the	the	DET
ajbmeb-466	50	4	importance	importance	NOUN
ajbmeb-466	50	5	of	of	ADP
ajbmeb-466	50	6	the	the	DET
ajbmeb-466	50	7	industrial	industrial	ADJ
ajbmeb-466	50	8	specialization	specialization	NOUN
ajbmeb-466	50	9	of	of	ADP
ajbmeb-466	50	10	external	external	ADJ
ajbmeb-466	50	11	auditors	auditor	NOUN
ajbmeb-466	50	12	the	the	DET
ajbmeb-466	50	13	steady	steady	ADJ
ajbmeb-466	50	14	increase	increase	NOUN
ajbmeb-466	50	15	in	in	ADP
ajbmeb-466	50	16	technical	technical	ADJ
ajbmeb-466	50	17	and	and	CCONJ
ajbmeb-466	50	18	information	information	NOUN
ajbmeb-466	50	19	developments	development	NOUN
ajbmeb-466	50	20	,	,	PUNCT
ajbmeb-466	50	21	and	and	CCONJ
ajbmeb-466	50	22	the	the	DET
ajbmeb-466	50	23	complex	complex	ADJ
ajbmeb-466	50	24	entanglement	entanglement	NOUN
ajbmeb-466	50	25	in	in	ADP
ajbmeb-466	50	26	the	the	DET
ajbmeb-466	50	27	pillars	pillar	NOUN
ajbmeb-466	50	28	of	of	ADP
ajbmeb-466	50	29	the	the	DET
ajbmeb-466	50	30	economic	economic	ADJ
ajbmeb-466	50	31	system	system	NOUN
ajbmeb-466	50	32	are	be	AUX
ajbmeb-466	50	33	considered	consider	VERB
ajbmeb-466	50	34	a	a	DET
ajbmeb-466	50	35	continuous	continuous	ADJ
ajbmeb-466	50	36	and	and	CCONJ
ajbmeb-466	50	37	progressive	progressive	ADJ
ajbmeb-466	50	38	process	process	NOUN
ajbmeb-466	50	39	of	of	ADP
ajbmeb-466	50	40	collecting	collect	VERB
ajbmeb-466	50	41	and	and	CCONJ
ajbmeb-466	50	42	evaluating	evaluate	VERB
ajbmeb-466	50	43	information	information	NOUN
ajbmeb-466	50	44	and	and	CCONJ
ajbmeb-466	50	45	linking	link	VERB
ajbmeb-466	50	46	the	the	DET
ajbmeb-466	50	47	results	result	NOUN
ajbmeb-466	50	48	of	of	ADP
ajbmeb-466	50	49	knowledge	knowledge	NOUN
ajbmeb-466	50	50	to	to	ADP
ajbmeb-466	50	51	evidence	evidence	NOUN
ajbmeb-466	50	52	or	or	CCONJ
ajbmeb-466	50	53	evidence	evidence	NOUN
ajbmeb-466	50	54	of	of	ADP
ajbmeb-466	50	55	evidence	evidence	NOUN
ajbmeb-466	50	56	and	and	CCONJ
ajbmeb-466	50	57	information	information	NOUN
ajbmeb-466	50	58	related	relate	VERB
ajbmeb-466	50	59	to	to	ADP
ajbmeb-466	50	60	all	all	DET
ajbmeb-466	50	61	stages	stage	NOUN
ajbmeb-466	50	62	of	of	ADP
ajbmeb-466	50	63	the	the	DET
ajbmeb-466	50	64	audit	audit	NOUN
ajbmeb-466	50	65	process	process	NOUN
ajbmeb-466	50	66	.	.	PUNCT
ajbmeb-466	51	1	also	also	ADV
ajbmeb-466	51	2	part	part	NOUN
ajbmeb-466	51	3	of	of	ADP
ajbmeb-466	51	4	this	this	DET
ajbmeb-466	51	5	process	process	NOUN
ajbmeb-466	51	6	is	be	AUX
ajbmeb-466	51	7	the	the	DET
ajbmeb-466	51	8	fact	fact	NOUN
ajbmeb-466	51	9	that	that	SCONJ
ajbmeb-466	51	10	there	there	PRON
ajbmeb-466	51	11	are	be	VERB
ajbmeb-466	51	12	radical	radical	ADJ
ajbmeb-466	51	13	differences	difference	NOUN
ajbmeb-466	51	14	between	between	ADP
ajbmeb-466	51	15	the	the	DET
ajbmeb-466	51	16	nature	nature	NOUN
ajbmeb-466	51	17	and	and	CCONJ
ajbmeb-466	51	18	quality	quality	NOUN
ajbmeb-466	51	19	of	of	ADP
ajbmeb-466	51	20	the	the	DET
ajbmeb-466	51	21	economic	economic	ADJ
ajbmeb-466	51	22	activities	activity	NOUN
ajbmeb-466	51	23	of	of	ADP
ajbmeb-466	51	24	the	the	DET
ajbmeb-466	51	25	business	business	NOUN
ajbmeb-466	51	26	establishment	establishment	NOUN
ajbmeb-466	51	27	.	.	PUNCT
ajbmeb-466	52	1	this	this	PRON
ajbmeb-466	52	2	operates	operate	VERB
ajbmeb-466	52	3	in	in	ADP
ajbmeb-466	52	4	different	different	ADJ
ajbmeb-466	52	5	economic	economic	ADJ
ajbmeb-466	52	6	sectors	sector	NOUN
ajbmeb-466	52	7	and	and	CCONJ
ajbmeb-466	52	8	the	the	DET
ajbmeb-466	52	9	different	different	ADJ
ajbmeb-466	52	10	economic	economic	ADJ
ajbmeb-466	52	11	conditions	condition	NOUN
ajbmeb-466	52	12	for	for	ADP
ajbmeb-466	52	13	them	they	PRON
ajbmeb-466	52	14	.	.	PUNCT
ajbmeb-466	53	1	this	this	DET
ajbmeb-466	53	2	process	process	NOUN
ajbmeb-466	53	3	also	also	ADV
ajbmeb-466	53	4	includes	include	VERB
ajbmeb-466	53	5	the	the	DET
ajbmeb-466	53	6	accounting	accounting	NOUN
ajbmeb-466	53	7	and	and	CCONJ
ajbmeb-466	53	8	internal	internal	ADJ
ajbmeb-466	53	9	control	control	NOUN
ajbmeb-466	53	10	systems	system	NOUN
ajbmeb-466	53	11	in	in	ADP
ajbmeb-466	53	12	place	place	NOUN
ajbmeb-466	53	13	,	,	PUNCT
ajbmeb-466	53	14	and	and	CCONJ
ajbmeb-466	53	15	the	the	DET
ajbmeb-466	53	16	accounting	accounting	NOUN
ajbmeb-466	53	17	policies	policy	NOUN
ajbmeb-466	53	18	and	and	CCONJ
ajbmeb-466	53	19	accounting	accounting	NOUN
ajbmeb-466	53	20	requirements	requirement	NOUN
ajbmeb-466	53	21	characteristic	characteristic	ADJ
ajbmeb-466	53	22	of	of	ADP
ajbmeb-466	53	23	certain	certain	ADJ
ajbmeb-466	53	24	economic	economic	ADJ
ajbmeb-466	53	25	sectors	sector	NOUN
ajbmeb-466	53	26	rather	rather	ADV
ajbmeb-466	53	27	than	than	ADP
ajbmeb-466	53	28	the	the	DET
ajbmeb-466	53	29	others	other	NOUN
ajbmeb-466	53	30	and	and	CCONJ
ajbmeb-466	53	31	the	the	DET
ajbmeb-466	53	32	fact	fact	NOUN
ajbmeb-466	53	33	that	that	SCONJ
ajbmeb-466	53	34	the	the	DET
ajbmeb-466	53	35	process	process	NOUN
ajbmeb-466	53	36	of	of	ADP
ajbmeb-466	53	37	familiarity	familiarity	NOUN
ajbmeb-466	53	38	with	with	ADP
ajbmeb-466	53	39	the	the	DET
ajbmeb-466	53	40	nature	nature	NOUN
ajbmeb-466	53	41	of	of	ADP
ajbmeb-466	53	42	the	the	DET
ajbmeb-466	53	43	client	client	NOUN
ajbmeb-466	53	44	's	's	PART
ajbmeb-466	53	45	activity	activity	NOUN
ajbmeb-466	53	46	.	.	PUNCT
ajbmeb-466	54	1	all	all	PRON
ajbmeb-466	54	2	of	of	ADP
ajbmeb-466	54	3	these	these	PRON
ajbmeb-466	54	4	confirm	confirm	VERB
ajbmeb-466	54	5	the	the	DET
ajbmeb-466	54	6	importance	importance	NOUN
ajbmeb-466	54	7	of	of	ADP
ajbmeb-466	54	8	the	the	DET
ajbmeb-466	54	9	external	external	ADJ
ajbmeb-466	54	10	auditors	auditor	NOUN
ajbmeb-466	54	11	’	’	PART
ajbmeb-466	54	12	specialization	specialization	NOUN
ajbmeb-466	54	13	in	in	ADP
ajbmeb-466	54	14	auditing	audit	VERB
ajbmeb-466	54	15	a	a	DET
ajbmeb-466	54	16	particular	particular	ADJ
ajbmeb-466	54	17	economic	economic	ADJ
ajbmeb-466	54	18	activity	activity	NOUN
ajbmeb-466	54	19	(	(	PUNCT
ajbmeb-466	54	20	labib	labib	PROPN
ajbmeb-466	54	21	,	,	PUNCT
ajbmeb-466	54	22	2005	2005	NUM
ajbmeb-466	54	23	,	,	PUNCT
ajbmeb-466	54	24	p.	p.	NOUN
ajbmeb-466	54	25	102	102	NUM
ajbmeb-466	54	26	)	)	PUNCT
ajbmeb-466	54	27	.	.	PUNCT
ajbmeb-466	55	1	the	the	DET
ajbmeb-466	55	2	professional	professional	ADJ
ajbmeb-466	55	3	specialization	specialization	NOUN
ajbmeb-466	55	4	of	of	ADP
ajbmeb-466	55	5	auditors	auditor	NOUN
ajbmeb-466	55	6	acquires	acquire	VERB
ajbmeb-466	55	7	its	its	PRON
ajbmeb-466	55	8	importance	importance	NOUN
ajbmeb-466	55	9	because	because	SCONJ
ajbmeb-466	55	10	of	of	ADP
ajbmeb-466	55	11	the	the	DET
ajbmeb-466	55	12	following	follow	VERB
ajbmeb-466	55	13	(	(	PUNCT
ajbmeb-466	55	14	suleiman	suleiman	PROPN
ajbmeb-466	55	15	,	,	PUNCT
ajbmeb-466	55	16	2012	2012	NUM
ajbmeb-466	55	17	,	,	PUNCT
ajbmeb-466	55	18	p.	p.	NOUN
ajbmeb-466	55	19	8)	8)	NUM
ajbmeb-466	55	20	:	:	PUNCT
ajbmeb-466	55	21	1the	1the	NUM
ajbmeb-466	55	22	professional	professional	ADJ
ajbmeb-466	55	23	specialization	specialization	NOUN
ajbmeb-466	55	24	of	of	ADP
ajbmeb-466	55	25	auditors	auditor	NOUN
ajbmeb-466	55	26	is	be	AUX
ajbmeb-466	55	27	one	one	NUM
ajbmeb-466	55	28	of	of	ADP
ajbmeb-466	55	29	the	the	DET
ajbmeb-466	55	30	recent	recent	ADJ
ajbmeb-466	55	31	trends	trend	NOUN
ajbmeb-466	55	32	in	in	ADP
ajbmeb-466	55	33	the	the	DET
ajbmeb-466	55	34	development	development	NOUN
ajbmeb-466	55	35	of	of	ADP
ajbmeb-466	55	36	the	the	DET
ajbmeb-466	55	37	auditing	auditing	NOUN
ajbmeb-466	55	38	profession	profession	NOUN
ajbmeb-466	55	39	,	,	PUNCT
ajbmeb-466	55	40	and	and	CCONJ
ajbmeb-466	55	41	one	one	NUM
ajbmeb-466	55	42	of	of	ADP
ajbmeb-466	55	43	the	the	DET
ajbmeb-466	55	44	most	most	ADV
ajbmeb-466	55	45	prominent	prominent	ADJ
ajbmeb-466	55	46	entrances	entrance	NOUN
ajbmeb-466	55	47	to	to	ADP
ajbmeb-466	55	48	continuity	continuity	NOUN
ajbmeb-466	55	49	in	in	ADP
ajbmeb-466	55	50	the	the	DET
ajbmeb-466	55	51	auditing	auditing	NOUN
ajbmeb-466	55	52	market	market	NOUN
ajbmeb-466	55	53	to	to	PART
ajbmeb-466	55	54	face	face	VERB
ajbmeb-466	55	55	the	the	DET
ajbmeb-466	55	56	increasing	increase	VERB
ajbmeb-466	55	57	competition	competition	NOUN
ajbmeb-466	55	58	in	in	ADP
ajbmeb-466	55	59	light	light	NOUN
ajbmeb-466	55	60	of	of	ADP
ajbmeb-466	55	61	globalization	globalization	NOUN
ajbmeb-466	55	62	and	and	CCONJ
ajbmeb-466	55	63	openness	openness	NOUN
ajbmeb-466	55	64	of	of	ADP
ajbmeb-466	55	65	markets	market	NOUN
ajbmeb-466	55	66	(	(	PUNCT
ajbmeb-466	55	67	al	al	PROPN
ajbmeb-466	55	68	-	-	PUNCT
ajbmeb-466	55	69	maqtari	maqtari	PROPN
ajbmeb-466	55	70	,	,	PUNCT
ajbmeb-466	55	71	2011	2011	NUM
ajbmeb-466	55	72	,	,	PUNCT
ajbmeb-466	55	73	p.	p.	NOUN
ajbmeb-466	55	74	413	413	NUM
ajbmeb-466	55	75	)	)	PUNCT
ajbmeb-466	55	76	.	.	PUNCT
ajbmeb-466	56	1	this	this	PRON
ajbmeb-466	56	2	is	be	AUX
ajbmeb-466	56	3	confirmed	confirm	VERB
ajbmeb-466	56	4	by	by	ADP
ajbmeb-466	56	5	what	what	PRON
ajbmeb-466	56	6	a	a	DET
ajbmeb-466	56	7	sample	sample	NOUN
ajbmeb-466	56	8	of	of	ADP
ajbmeb-466	56	9	accounting	accounting	NOUN
ajbmeb-466	56	10	firms	firm	NOUN
ajbmeb-466	56	11	in	in	ADP
ajbmeb-466	56	12	america	america	PROPN
ajbmeb-466	56	13	looked	look	VERB
ajbmeb-466	56	14	at	at	ADP
ajbmeb-466	56	15	in	in	ADP
ajbmeb-466	56	16	1998	1998	NUM
ajbmeb-466	56	17	that	that	SCONJ
ajbmeb-466	56	18	industrial	industrial	ADJ
ajbmeb-466	56	19	american	american	ADJ
ajbmeb-466	56	20	journal	journal	PROPN
ajbmeb-466	56	21	of	of	ADP
ajbmeb-466	56	22	business	business	NOUN
ajbmeb-466	56	23	management	management	NOUN
ajbmeb-466	56	24	,	,	PUNCT
ajbmeb-466	56	25	economics	economic	NOUN
ajbmeb-466	56	26	and	and	CCONJ
ajbmeb-466	56	27	banking	banking	NOUN
ajbmeb-466	56	28	volume	volume	NOUN
ajbmeb-466	56	29	10	10	NUM
ajbmeb-466	56	30	march	march	NOUN
ajbmeb-466	56	31	,	,	PUNCT
ajbmeb-466	56	32	2023	2023	NUM
ajbmeb-466	56	33	p	p	NOUN
ajbmeb-466	56	34	a	a	DET
ajbmeb-466	56	35	g	g	NOUN
ajbmeb-466	56	36	e	e	NOUN
ajbmeb-466	56	37	|	|	ADV
ajbmeb-466	56	38	5	5	NUM
ajbmeb-466	56	39	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-466	56	40	specialization	specialization	NOUN
ajbmeb-466	56	41	is	be	AUX
ajbmeb-466	56	42	considered	consider	VERB
ajbmeb-466	56	43	as	as	ADP
ajbmeb-466	56	44	a	a	DET
ajbmeb-466	56	45	critical	critical	ADJ
ajbmeb-466	56	46	issue	issue	NOUN
ajbmeb-466	56	47	for	for	ADP
ajbmeb-466	56	48	future	future	ADJ
ajbmeb-466	56	49	survival	survival	NOUN
ajbmeb-466	56	50	for	for	ADP
ajbmeb-466	56	51	audit	audit	NOUN
ajbmeb-466	56	52	firms	firm	NOUN
ajbmeb-466	56	53	(	(	PUNCT
ajbmeb-466	56	54	ali	ali	PROPN
ajbmeb-466	56	55	,	,	PUNCT
ajbmeb-466	56	56	et	et	PROPN
ajbmeb-466	56	57	al	al	PROPN
ajbmeb-466	56	58	.	.	PROPN
ajbmeb-466	56	59	,	,	PUNCT
ajbmeb-466	56	60	2008	2008	NUM
ajbmeb-466	56	61	,	,	PUNCT
ajbmeb-466	56	62	p.	p.	NOUN
ajbmeb-466	56	63	91	91	NUM
ajbmeb-466	56	64	)	)	PUNCT
ajbmeb-466	56	65	.	.	PUNCT
ajbmeb-466	57	1	o'keefe	o'keefe	PROPN
ajbmeb-466	57	2	,	,	PUNCT
ajbmeb-466	57	3	et	et	PROPN
ajbmeb-466	57	4	al	al	PROPN
ajbmeb-466	57	5	.	.	PROPN
ajbmeb-466	57	6	(	(	PUNCT
ajbmeb-466	57	7	1994	1994	NUM
ajbmeb-466	57	8	,	,	PUNCT
ajbmeb-466	57	9	p.	p.	NOUN
ajbmeb-466	57	10	42	42	NUM
ajbmeb-466	57	11	)	)	PUNCT
ajbmeb-466	57	12	also	also	ADV
ajbmeb-466	57	13	indicated	indicate	VERB
ajbmeb-466	57	14	that	that	SCONJ
ajbmeb-466	57	15	one	one	NUM
ajbmeb-466	57	16	of	of	ADP
ajbmeb-466	57	17	the	the	DET
ajbmeb-466	57	18	main	main	ADJ
ajbmeb-466	57	19	reasons	reason	NOUN
ajbmeb-466	57	20	for	for	ADP
ajbmeb-466	57	21	high	high	ADJ
ajbmeb-466	57	22	-	-	PUNCT
ajbmeb-466	57	23	quality	quality	NOUN
ajbmeb-466	57	24	audits	audits	NOUN
ajbmeb-466	57	25	is	be	AUX
ajbmeb-466	57	26	the	the	DET
ajbmeb-466	57	27	interest	interest	NOUN
ajbmeb-466	57	28	of	of	ADP
ajbmeb-466	57	29	audit	audit	NOUN
ajbmeb-466	57	30	clients	client	NOUN
ajbmeb-466	57	31	in	in	ADP
ajbmeb-466	57	32	obtaining	obtain	VERB
ajbmeb-466	57	33	a	a	DET
ajbmeb-466	57	34	audit	audit	NOUN
ajbmeb-466	57	35	process	process	NOUN
ajbmeb-466	57	36	at	at	ADP
ajbmeb-466	57	37	lower	low	ADJ
ajbmeb-466	57	38	costs	cost	NOUN
ajbmeb-466	57	39	than	than	ADP
ajbmeb-466	57	40	their	their	PRON
ajbmeb-466	57	41	interest	interest	NOUN
ajbmeb-466	57	42	in	in	ADP
ajbmeb-466	57	43	obtaining	obtain	VERB
ajbmeb-466	57	44	high	high	ADJ
ajbmeb-466	57	45	quality	quality	NOUN
ajbmeb-466	57	46	,	,	PUNCT
ajbmeb-466	57	47	as	as	ADV
ajbmeb-466	57	48	well	well	ADV
ajbmeb-466	57	49	as	as	ADP
ajbmeb-466	57	50	a	a	DET
ajbmeb-466	57	51	lack	lack	NOUN
ajbmeb-466	57	52	of	of	ADP
ajbmeb-466	57	53	specialized	specialized	ADJ
ajbmeb-466	57	54	knowledge	knowledge	NOUN
ajbmeb-466	57	55	of	of	ADP
ajbmeb-466	57	56	the	the	DET
ajbmeb-466	57	57	industry	industry	NOUN
ajbmeb-466	57	58	in	in	ADP
ajbmeb-466	57	59	which	which	PRON
ajbmeb-466	57	60	the	the	DET
ajbmeb-466	57	61	client	client	NOUN
ajbmeb-466	57	62	originator	originator	NOUN
ajbmeb-466	57	63	operates	operate	VERB
ajbmeb-466	57	64	.	.	PUNCT
ajbmeb-466	58	1	2global	2global	NUM
ajbmeb-466	58	2	review	review	NOUN
ajbmeb-466	58	3	companies	company	NOUN
ajbmeb-466	58	4	and	and	CCONJ
ajbmeb-466	58	5	professional	professional	ADJ
ajbmeb-466	58	6	and	and	CCONJ
ajbmeb-466	58	7	governmental	governmental	ADJ
ajbmeb-466	58	8	organizations	organization	NOUN
ajbmeb-466	58	9	recognize	recognize	VERB
ajbmeb-466	58	10	the	the	DET
ajbmeb-466	58	11	importance	importance	NOUN
ajbmeb-466	58	12	of	of	ADP
ajbmeb-466	58	13	the	the	DET
ajbmeb-466	58	14	review	review	NOUN
ajbmeb-466	58	15	.	.	PUNCT
ajbmeb-466	59	1	the	the	DET
ajbmeb-466	59	2	kpmg	kpmg	PROPN
ajbmeb-466	59	3	peat	peat	NOUN
ajbmeb-466	59	4	marwick	marwick	PROPN
ajbmeb-466	59	5	company	company	NOUN
ajbmeb-466	59	6	has	have	AUX
ajbmeb-466	59	7	restructured	restructure	VERB
ajbmeb-466	59	8	its	its	PRON
ajbmeb-466	59	9	business	business	NOUN
ajbmeb-466	59	10	on	on	ADP
ajbmeb-466	59	11	the	the	DET
ajbmeb-466	59	12	basis	basis	NOUN
ajbmeb-466	59	13	of	of	ADP
ajbmeb-466	59	14	industrial	industrial	ADJ
ajbmeb-466	59	15	specialization	specialization	NOUN
ajbmeb-466	59	16	services	service	NOUN
ajbmeb-466	59	17	.	.	PUNCT
ajbmeb-466	60	1	it	it	PRON
ajbmeb-466	60	2	was	be	AUX
ajbmeb-466	60	3	the	the	DET
ajbmeb-466	60	4	leading	lead	VERB
ajbmeb-466	60	5	company	company	NOUN
ajbmeb-466	60	6	of	of	ADP
ajbmeb-466	60	7	the	the	DET
ajbmeb-466	60	8	five	five	NUM
ajbmeb-466	60	9	major	major	ADJ
ajbmeb-466	60	10	companies	company	NOUN
ajbmeb-466	60	11	implementing	implement	VERB
ajbmeb-466	60	12	the	the	DET
ajbmeb-466	60	13	customer	customer	NOUN
ajbmeb-466	60	14	industry	industry	NOUN
ajbmeb-466	60	15	-	-	PUNCT
ajbmeb-466	60	16	based	base	VERB
ajbmeb-466	60	17	audit	audit	NOUN
ajbmeb-466	60	18	services	service	NOUN
ajbmeb-466	60	19	(	(	PUNCT
ajbmeb-466	60	20	ali	ali	PROPN
ajbmeb-466	60	21	,	,	PUNCT
ajbmeb-466	60	22	et	et	PROPN
ajbmeb-466	60	23	al	al	PROPN
ajbmeb-466	60	24	.	.	PROPN
ajbmeb-466	60	25	,	,	PUNCT
ajbmeb-466	60	26	2008	2008	NUM
ajbmeb-466	60	27	,	,	PUNCT
ajbmeb-466	60	28	p.	p.	NOUN
ajbmeb-466	60	29	91	91	NUM
ajbmeb-466	60	30	)	)	PUNCT
ajbmeb-466	60	31	.	.	PUNCT
ajbmeb-466	61	1	the	the	DET
ajbmeb-466	61	2	other	other	ADJ
ajbmeb-466	61	3	major	major	ADJ
ajbmeb-466	61	4	audit	audit	NOUN
ajbmeb-466	61	5	companies	company	NOUN
ajbmeb-466	61	6	have	have	AUX
ajbmeb-466	61	7	restructured	restructure	VERB
ajbmeb-466	61	8	their	their	PRON
ajbmeb-466	61	9	affirmation	affirmation	NOUN
ajbmeb-466	61	10	practices	practice	NOUN
ajbmeb-466	61	11	based	base	VERB
ajbmeb-466	61	12	on	on	ADP
ajbmeb-466	61	13	industrial	industrial	ADJ
ajbmeb-466	61	14	activities	activity	NOUN
ajbmeb-466	61	15	.	.	PUNCT
ajbmeb-466	62	1	3implicit	3implicit	NUM
ajbmeb-466	62	2	affirmation	affirmation	NOUN
ajbmeb-466	62	3	of	of	ADP
ajbmeb-466	62	4	us	we	PRON
ajbmeb-466	62	5	and	and	CCONJ
ajbmeb-466	62	6	international	international	ADJ
ajbmeb-466	62	7	auditing	auditing	NOUN
ajbmeb-466	62	8	standards	standard	NOUN
ajbmeb-466	62	9	on	on	ADP
ajbmeb-466	62	10	the	the	DET
ajbmeb-466	62	11	importance	importance	NOUN
ajbmeb-466	62	12	of	of	ADP
ajbmeb-466	62	13	industrial	industrial	ADJ
ajbmeb-466	62	14	specialization	specialization	NOUN
ajbmeb-466	62	15	in	in	ADP
ajbmeb-466	62	16	the	the	DET
ajbmeb-466	62	17	profession	profession	NOUN
ajbmeb-466	62	18	of	of	ADP
ajbmeb-466	62	19	external	external	ADJ
ajbmeb-466	62	20	review	review	NOUN
ajbmeb-466	62	21	.	.	PUNCT
ajbmeb-466	63	1	although	although	SCONJ
ajbmeb-466	63	2	there	there	PRON
ajbmeb-466	63	3	is	be	VERB
ajbmeb-466	63	4	no	no	DET
ajbmeb-466	63	5	standard	standard	NOUN
ajbmeb-466	63	6	that	that	PRON
ajbmeb-466	63	7	explicitly	explicitly	ADV
ajbmeb-466	63	8	implies	imply	VERB
ajbmeb-466	63	9	the	the	DET
ajbmeb-466	63	10	need	need	NOUN
ajbmeb-466	63	11	for	for	ADP
ajbmeb-466	63	12	industrial	industrial	ADJ
ajbmeb-466	63	13	specialization	specialization	NOUN
ajbmeb-466	63	14	,	,	PUNCT
ajbmeb-466	63	15	there	there	PRON
ajbmeb-466	63	16	are	be	VERB
ajbmeb-466	63	17	criteria	criterion	NOUN
ajbmeb-466	63	18	that	that	PRON
ajbmeb-466	63	19	indicate	indicate	VERB
ajbmeb-466	63	20	that	that	SCONJ
ajbmeb-466	63	21	the	the	DET
ajbmeb-466	63	22	auditor	auditor	NOUN
ajbmeb-466	63	23	's	's	PART
ajbmeb-466	63	24	understanding	understanding	NOUN
ajbmeb-466	63	25	of	of	ADP
ajbmeb-466	63	26	the	the	DET
ajbmeb-466	63	27	nature	nature	NOUN
ajbmeb-466	63	28	of	of	ADP
ajbmeb-466	63	29	the	the	DET
ajbmeb-466	63	30	industry	industry	NOUN
ajbmeb-466	63	31	in	in	ADP
ajbmeb-466	63	32	which	which	PRON
ajbmeb-466	63	33	the	the	DET
ajbmeb-466	63	34	auditing	auditing	NOUN
ajbmeb-466	63	35	institution	institution	NOUN
ajbmeb-466	63	36	operates	operate	VERB
ajbmeb-466	63	37	is	be	AUX
ajbmeb-466	63	38	a	a	DET
ajbmeb-466	63	39	basic	basic	ADJ
ajbmeb-466	63	40	necessity	necessity	NOUN
ajbmeb-466	63	41	to	to	PART
ajbmeb-466	63	42	complete	complete	VERB
ajbmeb-466	63	43	its	its	PRON
ajbmeb-466	63	44	duties	duty	NOUN
ajbmeb-466	63	45	.	.	PUNCT
ajbmeb-466	64	1	this	this	PRON
ajbmeb-466	64	2	helps	help	VERB
ajbmeb-466	64	3	to	to	PART
ajbmeb-466	64	4	find	find	VERB
ajbmeb-466	64	5	out	out	ADP
ajbmeb-466	64	6	the	the	DET
ajbmeb-466	64	7	existence	existence	NOUN
ajbmeb-466	64	8	of	of	ADP
ajbmeb-466	64	9	dangers	danger	NOUN
ajbmeb-466	64	10	in	in	ADP
ajbmeb-466	64	11	these	these	DET
ajbmeb-466	64	12	industries	industry	NOUN
ajbmeb-466	64	13	and	and	CCONJ
ajbmeb-466	64	14	better	well	ADJ
ajbmeb-466	64	15	plan	plan	NOUN
ajbmeb-466	64	16	for	for	ADP
ajbmeb-466	64	17	audits	audits	NOUN
ajbmeb-466	64	18	(	(	PUNCT
ajbmeb-466	64	19	al	al	PROPN
ajbmeb-466	64	20	-	-	PUNCT
ajbmeb-466	64	21	maqtari	maqtari	PROPN
ajbmeb-466	64	22	,	,	PUNCT
ajbmeb-466	64	23	2011	2011	NUM
ajbmeb-466	64	24	,	,	PUNCT
ajbmeb-466	64	25	p.	p.	NOUN
ajbmeb-466	64	26	413	413	NUM
ajbmeb-466	64	27	)	)	PUNCT
ajbmeb-466	64	28	.	.	PUNCT
ajbmeb-466	65	1	third	third	ADJ
ajbmeb-466	65	2	:	:	PUNCT
ajbmeb-466	65	3	evaluation	evaluation	NOUN
ajbmeb-466	65	4	of	of	ADP
ajbmeb-466	65	5	the	the	DET
ajbmeb-466	65	6	auditor	auditor	NOUN
ajbmeb-466	65	7	's	's	PART
ajbmeb-466	65	8	industrial	industrial	ADJ
ajbmeb-466	65	9	specialization	specialization	NOUN
ajbmeb-466	65	10	strategy	strategy	NOUN
ajbmeb-466	65	11	auditing	auditing	NOUN
ajbmeb-466	65	12	firms	firm	NOUN
ajbmeb-466	65	13	have	have	AUX
ajbmeb-466	65	14	developed	develop	VERB
ajbmeb-466	65	15	their	their	PRON
ajbmeb-466	65	16	expertise	expertise	NOUN
ajbmeb-466	65	17	in	in	ADP
ajbmeb-466	65	18	the	the	DET
ajbmeb-466	65	19	industry	industry	NOUN
ajbmeb-466	65	20	to	to	PART
ajbmeb-466	65	21	achieve	achieve	VERB
ajbmeb-466	65	22	several	several	ADJ
ajbmeb-466	65	23	goals	goal	NOUN
ajbmeb-466	65	24	represented	represent	VERB
ajbmeb-466	65	25	in	in	ADP
ajbmeb-466	65	26	(	(	PUNCT
ajbmeb-466	65	27	jamal	jamal	PROPN
ajbmeb-466	65	28	el	el	PROPN
ajbmeb-466	65	29	-	-	PUNCT
ajbmeb-466	65	30	din	din	PROPN
ajbmeb-466	65	31	,	,	PUNCT
ajbmeb-466	65	32	2008	2008	NUM
ajbmeb-466	65	33	,	,	PUNCT
ajbmeb-466	65	34	p.	p.	NOUN
ajbmeb-466	65	35	369	369	NUM
ajbmeb-466	65	36	):	):	PUNCT
ajbmeb-466	65	37	1increasing	1increasing	NUM
ajbmeb-466	65	38	demand	demand	NOUN
ajbmeb-466	65	39	for	for	ADP
ajbmeb-466	65	40	audit	audit	NOUN
ajbmeb-466	65	41	and	and	CCONJ
ajbmeb-466	65	42	non	non	ADJ
ajbmeb-466	65	43	-	-	ADJ
ajbmeb-466	65	44	audit	audit	ADJ
ajbmeb-466	65	45	services	service	NOUN
ajbmeb-466	65	46	across	across	ADP
ajbmeb-466	65	47	these	these	DET
ajbmeb-466	65	48	industries	industry	NOUN
ajbmeb-466	65	49	for	for	ADP
ajbmeb-466	65	50	audit	audit	NOUN
ajbmeb-466	65	51	firms	firm	NOUN
ajbmeb-466	65	52	.	.	PUNCT
ajbmeb-466	66	1	2improving	2improve	VERB
ajbmeb-466	66	2	the	the	DET
ajbmeb-466	66	3	efficiency	efficiency	NOUN
ajbmeb-466	66	4	of	of	ADP
ajbmeb-466	66	5	the	the	DET
ajbmeb-466	66	6	audit	audit	NOUN
ajbmeb-466	66	7	firm	firm	NOUN
ajbmeb-466	66	8	through	through	ADP
ajbmeb-466	66	9	economies	economy	NOUN
ajbmeb-466	66	10	of	of	ADP
ajbmeb-466	66	11	scale	scale	NOUN
ajbmeb-466	66	12	resulting	result	VERB
ajbmeb-466	66	13	from	from	ADP
ajbmeb-466	66	14	the	the	DET
ajbmeb-466	66	15	concentration	concentration	NOUN
ajbmeb-466	66	16	of	of	ADP
ajbmeb-466	66	17	investment	investment	NOUN
ajbmeb-466	66	18	resources	resource	NOUN
ajbmeb-466	66	19	and	and	CCONJ
ajbmeb-466	66	20	technology	technology	NOUN
ajbmeb-466	66	21	in	in	ADP
ajbmeb-466	66	22	a	a	DET
ajbmeb-466	66	23	specific	specific	ADJ
ajbmeb-466	66	24	industry	industry	NOUN
ajbmeb-466	66	25	.	.	PUNCT
ajbmeb-466	67	1	3the	3the	DET
ajbmeb-466	67	2	increase	increase	NOUN
ajbmeb-466	67	3	in	in	ADP
ajbmeb-466	67	4	the	the	DET
ajbmeb-466	67	5	level	level	NOUN
ajbmeb-466	67	6	of	of	ADP
ajbmeb-466	67	7	specialization	specialization	NOUN
ajbmeb-466	67	8	of	of	ADP
ajbmeb-466	67	9	auditing	auditing	NOUN
ajbmeb-466	67	10	firms	firm	NOUN
ajbmeb-466	67	11	,	,	PUNCT
ajbmeb-466	67	12	as	as	SCONJ
ajbmeb-466	67	13	measured	measure	VERB
ajbmeb-466	67	14	by	by	ADP
ajbmeb-466	67	15	their	their	PRON
ajbmeb-466	67	16	market	market	NOUN
ajbmeb-466	67	17	share	share	NOUN
ajbmeb-466	67	18	,	,	PUNCT
ajbmeb-466	67	19	as	as	ADP
ajbmeb-466	67	20	a	a	DET
ajbmeb-466	67	21	result	result	NOUN
ajbmeb-466	67	22	of	of	ADP
ajbmeb-466	67	23	the	the	DET
ajbmeb-466	67	24	increasing	increase	VERB
ajbmeb-466	67	25	economies	economy	NOUN
ajbmeb-466	67	26	of	of	ADP
ajbmeb-466	67	27	scale	scale	NOUN
ajbmeb-466	67	28	of	of	ADP
ajbmeb-466	67	29	the	the	DET
ajbmeb-466	67	30	auditing	auditing	NOUN
ajbmeb-466	67	31	firm	firm	NOUN
ajbmeb-466	67	32	.	.	PUNCT
ajbmeb-466	68	1	4creating	4creating	NUM
ajbmeb-466	68	2	barriers	barrier	NOUN
ajbmeb-466	68	3	for	for	ADP
ajbmeb-466	68	4	competitors	competitor	NOUN
ajbmeb-466	68	5	to	to	PART
ajbmeb-466	68	6	enter	enter	VERB
ajbmeb-466	68	7	the	the	DET
ajbmeb-466	68	8	audit	audit	NOUN
ajbmeb-466	68	9	industry	industry	NOUN
ajbmeb-466	68	10	.	.	PUNCT
ajbmeb-466	69	1	the	the	DET
ajbmeb-466	69	2	application	application	NOUN
ajbmeb-466	69	3	of	of	ADP
ajbmeb-466	69	4	the	the	DET
ajbmeb-466	69	5	strategy	strategy	NOUN
ajbmeb-466	69	6	of	of	ADP
ajbmeb-466	69	7	industrial	industrial	ADJ
ajbmeb-466	69	8	specialization	specialization	NOUN
ajbmeb-466	69	9	is	be	AUX
ajbmeb-466	69	10	beneficial	beneficial	ADJ
ajbmeb-466	69	11	to	to	ADP
ajbmeb-466	69	12	the	the	DET
ajbmeb-466	69	13	profession	profession	NOUN
ajbmeb-466	69	14	of	of	ADP
ajbmeb-466	69	15	external	external	ADJ
ajbmeb-466	69	16	audit	audit	NOUN
ajbmeb-466	69	17	through	through	ADP
ajbmeb-466	69	18	the	the	DET
ajbmeb-466	69	19	following	follow	VERB
ajbmeb-466	69	20	axes	axis	NOUN
ajbmeb-466	69	21	(	(	PUNCT
ajbmeb-466	69	22	gramling	gramle	VERB
ajbmeb-466	69	23	&	&	CCONJ
ajbmeb-466	69	24	stone	stone	NOUN
ajbmeb-466	69	25	,	,	PUNCT
ajbmeb-466	69	26	2001	2001	NUM
ajbmeb-466	69	27	,	,	PUNCT
ajbmeb-466	69	28	p.	p.	NOUN
ajbmeb-466	69	29	1	1	NUM
ajbmeb-466	69	30	):	):	PUNCT
ajbmeb-466	69	31	1supporting	1supporting	NUM
ajbmeb-466	69	32	the	the	DET
ajbmeb-466	69	33	access	access	NOUN
ajbmeb-466	69	34	of	of	ADP
ajbmeb-466	69	35	audit	audit	NOUN
ajbmeb-466	69	36	firms	firm	NOUN
ajbmeb-466	69	37	to	to	PART
ajbmeb-466	69	38	appropriate	appropriate	ADJ
ajbmeb-466	69	39	shares	share	NOUN
ajbmeb-466	69	40	in	in	ADP
ajbmeb-466	69	41	the	the	DET
ajbmeb-466	69	42	market	market	NOUN
ajbmeb-466	69	43	for	for	ADP
ajbmeb-466	69	44	the	the	DET
ajbmeb-466	69	45	services	service	NOUN
ajbmeb-466	69	46	of	of	ADP
ajbmeb-466	69	47	the	the	DET
ajbmeb-466	69	48	external	external	ADJ
ajbmeb-466	69	49	audit	audit	NOUN
ajbmeb-466	69	50	profession	profession	NOUN
ajbmeb-466	69	51	,	,	PUNCT
ajbmeb-466	69	52	whether	whether	SCONJ
ajbmeb-466	69	53	at	at	ADP
ajbmeb-466	69	54	the	the	DET
ajbmeb-466	69	55	level	level	NOUN
ajbmeb-466	69	56	of	of	ADP
ajbmeb-466	69	57	local	local	ADJ
ajbmeb-466	69	58	or	or	CCONJ
ajbmeb-466	69	59	international	international	ADJ
ajbmeb-466	69	60	markets	market	NOUN
ajbmeb-466	69	61	,	,	PUNCT
ajbmeb-466	69	62	as	as	ADV
ajbmeb-466	69	63	well	well	ADV
ajbmeb-466	69	64	as	as	ADP
ajbmeb-466	69	65	whether	whether	SCONJ
ajbmeb-466	69	66	at	at	ADP
ajbmeb-466	69	67	the	the	DET
ajbmeb-466	69	68	level	level	NOUN
ajbmeb-466	69	69	of	of	ADP
ajbmeb-466	69	70	large	large	ADJ
ajbmeb-466	69	71	business	business	NOUN
ajbmeb-466	69	72	establishments	establishment	NOUN
ajbmeb-466	69	73	or	or	CCONJ
ajbmeb-466	69	74	at	at	ADP
ajbmeb-466	69	75	the	the	DET
ajbmeb-466	69	76	level	level	NOUN
ajbmeb-466	69	77	of	of	ADP
ajbmeb-466	69	78	large	large	ADJ
ajbmeb-466	69	79	and	and	CCONJ
ajbmeb-466	69	80	medium	medium	ADJ
ajbmeb-466	69	81	business	business	NOUN
ajbmeb-466	69	82	establishments	establishment	NOUN
ajbmeb-466	69	83	or	or	CCONJ
ajbmeb-466	69	84	at	at	ADP
ajbmeb-466	69	85	the	the	DET
ajbmeb-466	69	86	level	level	NOUN
ajbmeb-466	69	87	of	of	ADP
ajbmeb-466	69	88	large	large	ADJ
ajbmeb-466	69	89	,	,	PUNCT
ajbmeb-466	69	90	medium	medium	ADJ
ajbmeb-466	69	91	and	and	CCONJ
ajbmeb-466	69	92	small	small	ADJ
ajbmeb-466	69	93	business	business	NOUN
ajbmeb-466	69	94	establishments	establishment	NOUN
ajbmeb-466	69	95	.	.	PUNCT
ajbmeb-466	70	1	2strengthening	2strengthene	VERB
ajbmeb-466	70	2	the	the	DET
ajbmeb-466	70	3	market	market	NOUN
ajbmeb-466	70	4	for	for	ADP
ajbmeb-466	70	5	external	external	ADJ
ajbmeb-466	70	6	auditing	auditing	NOUN
ajbmeb-466	70	7	services	service	NOUN
ajbmeb-466	70	8	by	by	ADP
ajbmeb-466	70	9	raising	raise	VERB
ajbmeb-466	70	10	the	the	DET
ajbmeb-466	70	11	level	level	NOUN
ajbmeb-466	70	12	of	of	ADP
ajbmeb-466	70	13	professional	professional	ADJ
ajbmeb-466	70	14	competition	competition	NOUN
ajbmeb-466	70	15	,	,	PUNCT
ajbmeb-466	70	16	the	the	DET
ajbmeb-466	70	17	level	level	NOUN
ajbmeb-466	70	18	of	of	ADP
ajbmeb-466	70	19	experience	experience	NOUN
ajbmeb-466	70	20	and	and	CCONJ
ajbmeb-466	70	21	professional	professional	ADJ
ajbmeb-466	70	22	performance	performance	NOUN
ajbmeb-466	70	23	,	,	PUNCT
ajbmeb-466	70	24	as	as	ADV
ajbmeb-466	70	25	well	well	ADV
ajbmeb-466	70	26	as	as	ADP
ajbmeb-466	70	27	upgrading	upgrade	VERB
ajbmeb-466	70	28	the	the	DET
ajbmeb-466	70	29	degree	degree	NOUN
ajbmeb-466	70	30	of	of	ADP
ajbmeb-466	70	31	strength	strength	NOUN
ajbmeb-466	70	32	of	of	ADP
ajbmeb-466	70	33	strategies	strategy	NOUN
ajbmeb-466	70	34	and	and	CCONJ
ajbmeb-466	70	35	tools	tool	NOUN
ajbmeb-466	70	36	of	of	ADP
ajbmeb-466	70	37	the	the	DET
ajbmeb-466	70	38	external	external	ADJ
ajbmeb-466	70	39	auditing	auditing	NOUN
ajbmeb-466	70	40	profession	profession	NOUN
ajbmeb-466	70	41	and	and	CCONJ
ajbmeb-466	70	42	the	the	DET
ajbmeb-466	70	43	modern	modern	ADJ
ajbmeb-466	70	44	techniques	technique	NOUN
ajbmeb-466	70	45	used	use	VERB
ajbmeb-466	70	46	in	in	ADP
ajbmeb-466	70	47	accomplishing	accomplish	VERB
ajbmeb-466	70	48	the	the	DET
ajbmeb-466	70	49	details	detail	NOUN
ajbmeb-466	70	50	of	of	ADP
ajbmeb-466	70	51	that	that	DET
ajbmeb-466	70	52	task	task	NOUN
ajbmeb-466	70	53	.	.	PUNCT
ajbmeb-466	71	1	american	american	PROPN
ajbmeb-466	71	2	journal	journal	PROPN
ajbmeb-466	71	3	of	of	ADP
ajbmeb-466	71	4	business	business	NOUN
ajbmeb-466	71	5	management	management	NOUN
ajbmeb-466	71	6	,	,	PUNCT
ajbmeb-466	71	7	economics	economic	NOUN
ajbmeb-466	71	8	and	and	CCONJ
ajbmeb-466	71	9	banking	banking	NOUN
ajbmeb-466	71	10	volume	volume	NOUN
ajbmeb-466	71	11	10	10	NUM
ajbmeb-466	71	12	march	march	NOUN
ajbmeb-466	71	13	,	,	PUNCT
ajbmeb-466	71	14	2023	2023	NUM
ajbmeb-466	71	15	p	p	NOUN
ajbmeb-466	71	16	a	a	PRON
ajbmeb-466	71	17	g	g	NOUN
ajbmeb-466	71	18	e	e	NOUN
ajbmeb-466	71	19	|	|	ADV
ajbmeb-466	71	20	6	6	NUM
ajbmeb-466	71	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-466	71	22	3strengthening	3strengthene	VERB
ajbmeb-466	71	23	the	the	DET
ajbmeb-466	71	24	stock	stock	NOUN
ajbmeb-466	71	25	market	market	NOUN
ajbmeb-466	71	26	,	,	PUNCT
ajbmeb-466	71	27	by	by	ADP
ajbmeb-466	71	28	raising	raise	VERB
ajbmeb-466	71	29	the	the	DET
ajbmeb-466	71	30	level	level	NOUN
ajbmeb-466	71	31	of	of	ADP
ajbmeb-466	71	32	confidence	confidence	NOUN
ajbmeb-466	71	33	in	in	ADP
ajbmeb-466	71	34	the	the	DET
ajbmeb-466	71	35	fairness	fairness	NOUN
ajbmeb-466	71	36	of	of	ADP
ajbmeb-466	71	37	the	the	DET
ajbmeb-466	71	38	published	publish	VERB
ajbmeb-466	71	39	financial	financial	ADJ
ajbmeb-466	71	40	statements	statement	NOUN
ajbmeb-466	71	41	,	,	PUNCT
ajbmeb-466	71	42	which	which	PRON
ajbmeb-466	71	43	have	have	AUX
ajbmeb-466	71	44	been	be	AUX
ajbmeb-466	71	45	examined	examine	VERB
ajbmeb-466	71	46	by	by	ADP
ajbmeb-466	71	47	specialized	specialized	ADJ
ajbmeb-466	71	48	auditors	auditor	NOUN
ajbmeb-466	71	49	.	.	PUNCT
ajbmeb-466	72	1	4raising	4raising	NUM
ajbmeb-466	72	2	the	the	DET
ajbmeb-466	72	3	levels	level	NOUN
ajbmeb-466	72	4	of	of	ADP
ajbmeb-466	72	5	professional	professional	ADJ
ajbmeb-466	72	6	fees	fee	NOUN
ajbmeb-466	72	7	for	for	ADP
ajbmeb-466	72	8	the	the	DET
ajbmeb-466	72	9	external	external	ADJ
ajbmeb-466	72	10	auditors	auditor	NOUN
ajbmeb-466	72	11	,	,	PUNCT
ajbmeb-466	72	12	and	and	CCONJ
ajbmeb-466	72	13	granting	grant	VERB
ajbmeb-466	72	14	them	they	PRON
ajbmeb-466	72	15	more	more	ADJ
ajbmeb-466	72	16	power	power	NOUN
ajbmeb-466	72	17	in	in	ADP
ajbmeb-466	72	18	negotiating	negotiate	VERB
ajbmeb-466	72	19	with	with	ADP
ajbmeb-466	72	20	their	their	PRON
ajbmeb-466	72	21	clients	client	NOUN
ajbmeb-466	72	22	about	about	ADP
ajbmeb-466	72	23	the	the	DET
ajbmeb-466	72	24	fair	fair	ADJ
ajbmeb-466	72	25	levels	level	NOUN
ajbmeb-466	72	26	of	of	ADP
ajbmeb-466	72	27	their	their	PRON
ajbmeb-466	72	28	fees	fee	NOUN
ajbmeb-466	72	29	.	.	PUNCT
ajbmeb-466	73	1	it	it	PRON
ajbmeb-466	73	2	would	would	AUX
ajbmeb-466	73	3	also	also	ADV
ajbmeb-466	73	4	work	work	VERB
ajbmeb-466	73	5	to	to	PART
ajbmeb-466	73	6	increase	increase	VERB
ajbmeb-466	73	7	the	the	DET
ajbmeb-466	73	8	capabilities	capability	NOUN
ajbmeb-466	73	9	of	of	ADP
ajbmeb-466	73	10	professional	professional	ADJ
ajbmeb-466	73	11	auditing	auditing	NOUN
ajbmeb-466	73	12	firms	firm	NOUN
ajbmeb-466	73	13	to	to	PART
ajbmeb-466	73	14	take	take	VERB
ajbmeb-466	73	15	advantage	advantage	NOUN
ajbmeb-466	73	16	of	of	ADP
ajbmeb-466	73	17	economies	economy	NOUN
ajbmeb-466	73	18	of	of	ADP
ajbmeb-466	73	19	scale	scale	NOUN
ajbmeb-466	73	20	in	in	ADP
ajbmeb-466	73	21	determining	determine	VERB
ajbmeb-466	73	22	fair	fair	ADJ
ajbmeb-466	73	23	levels	level	NOUN
ajbmeb-466	73	24	of	of	ADP
ajbmeb-466	73	25	professional	professional	ADJ
ajbmeb-466	73	26	fees	fee	NOUN
ajbmeb-466	73	27	.	.	PUNCT
ajbmeb-466	74	1	the	the	DET
ajbmeb-466	74	2	concept	concept	NOUN
ajbmeb-466	74	3	of	of	ADP
ajbmeb-466	74	4	audit	audit	NOUN
ajbmeb-466	74	5	risk	risk	NOUN
ajbmeb-466	74	6	and	and	CCONJ
ajbmeb-466	74	7	types	type	NOUN
ajbmeb-466	74	8	of	of	ADP
ajbmeb-466	74	9	risk	risk	NOUN
ajbmeb-466	74	10	introduction	introduction	NOUN
ajbmeb-466	74	11	the	the	DET
ajbmeb-466	74	12	audit	audit	NOUN
ajbmeb-466	74	13	aims	aim	VERB
ajbmeb-466	74	14	to	to	PART
ajbmeb-466	74	15	examine	examine	VERB
ajbmeb-466	74	16	and	and	CCONJ
ajbmeb-466	74	17	test	test	VERB
ajbmeb-466	74	18	the	the	DET
ajbmeb-466	74	19	items	item	NOUN
ajbmeb-466	74	20	contained	contain	VERB
ajbmeb-466	74	21	in	in	ADP
ajbmeb-466	74	22	the	the	DET
ajbmeb-466	74	23	financial	financial	ADJ
ajbmeb-466	74	24	statements	statement	NOUN
ajbmeb-466	74	25	for	for	ADP
ajbmeb-466	74	26	the	the	DET
ajbmeb-466	74	27	purpose	purpose	NOUN
ajbmeb-466	74	28	of	of	ADP
ajbmeb-466	74	29	giving	give	VERB
ajbmeb-466	74	30	a	a	DET
ajbmeb-466	74	31	neutral	neutral	ADJ
ajbmeb-466	74	32	technical	technical	ADJ
ajbmeb-466	74	33	opinion	opinion	NOUN
ajbmeb-466	74	34	about	about	ADP
ajbmeb-466	74	35	the	the	DET
ajbmeb-466	74	36	fairness	fairness	NOUN
ajbmeb-466	74	37	and	and	CCONJ
ajbmeb-466	74	38	validity	validity	NOUN
ajbmeb-466	74	39	of	of	ADP
ajbmeb-466	74	40	the	the	DET
ajbmeb-466	74	41	financial	financial	ADJ
ajbmeb-466	74	42	statements	statement	NOUN
ajbmeb-466	74	43	and	and	CCONJ
ajbmeb-466	74	44	their	their	PRON
ajbmeb-466	74	45	representation	representation	NOUN
ajbmeb-466	74	46	of	of	ADP
ajbmeb-466	74	47	the	the	DET
ajbmeb-466	74	48	financial	financial	ADJ
ajbmeb-466	74	49	position	position	NOUN
ajbmeb-466	74	50	and	and	CCONJ
ajbmeb-466	74	51	business	business	NOUN
ajbmeb-466	74	52	results	result	NOUN
ajbmeb-466	74	53	of	of	ADP
ajbmeb-466	74	54	the	the	DET
ajbmeb-466	74	55	entity	entity	NOUN
ajbmeb-466	74	56	under	under	ADP
ajbmeb-466	74	57	audit	audit	NOUN
ajbmeb-466	74	58	.	.	PUNCT
ajbmeb-466	75	1	this	this	PRON
ajbmeb-466	75	2	is	be	AUX
ajbmeb-466	75	3	in	in	ADP
ajbmeb-466	75	4	order	order	NOUN
ajbmeb-466	75	5	to	to	PART
ajbmeb-466	75	6	help	help	VERB
ajbmeb-466	75	7	decision	decision	NOUN
ajbmeb-466	75	8	makers	maker	NOUN
ajbmeb-466	75	9	who	who	PRON
ajbmeb-466	75	10	rely	rely	VERB
ajbmeb-466	75	11	on	on	ADP
ajbmeb-466	75	12	the	the	DET
ajbmeb-466	75	13	information	information	NOUN
ajbmeb-466	75	14	contained	contain	VERB
ajbmeb-466	75	15	in	in	ADP
ajbmeb-466	75	16	the	the	DET
ajbmeb-466	75	17	financial	financial	ADJ
ajbmeb-466	75	18	statements	statement	NOUN
ajbmeb-466	75	19	to	to	PART
ajbmeb-466	75	20	make	make	VERB
ajbmeb-466	75	21	sound	sound	ADJ
ajbmeb-466	75	22	decisions	decision	NOUN
ajbmeb-466	75	23	.	.	PUNCT
ajbmeb-466	76	1	this	this	PRON
ajbmeb-466	76	2	can	can	AUX
ajbmeb-466	76	3	only	only	ADV
ajbmeb-466	76	4	be	be	AUX
ajbmeb-466	76	5	achieved	achieve	VERB
ajbmeb-466	76	6	through	through	ADP
ajbmeb-466	76	7	the	the	DET
ajbmeb-466	76	8	auditor	auditor	NOUN
ajbmeb-466	76	9	's	's	PART
ajbmeb-466	76	10	report	report	NOUN
ajbmeb-466	76	11	in	in	ADP
ajbmeb-466	76	12	which	which	PRON
ajbmeb-466	76	13	the	the	DET
ajbmeb-466	76	14	auditor	auditor	NOUN
ajbmeb-466	76	15	expresses	express	VERB
ajbmeb-466	76	16	his	his	PRON
ajbmeb-466	76	17	/	/	SYM
ajbmeb-466	76	18	her	her	PRON
ajbmeb-466	76	19	opinion	opinion	NOUN
ajbmeb-466	76	20	about	about	ADP
ajbmeb-466	76	21	the	the	DET
ajbmeb-466	76	22	credibility	credibility	NOUN
ajbmeb-466	76	23	of	of	ADP
ajbmeb-466	76	24	the	the	DET
ajbmeb-466	76	25	items	item	NOUN
ajbmeb-466	76	26	contained	contain	VERB
ajbmeb-466	76	27	in	in	ADP
ajbmeb-466	76	28	the	the	DET
ajbmeb-466	76	29	financial	financial	ADJ
ajbmeb-466	76	30	statements	statement	NOUN
ajbmeb-466	76	31	due	due	ADP
ajbmeb-466	76	32	to	to	ADP
ajbmeb-466	76	33	the	the	DET
ajbmeb-466	76	34	auditor	auditor	NOUN
ajbmeb-466	76	35	’s	’s	PART
ajbmeb-466	76	36	possession	possession	NOUN
ajbmeb-466	76	37	of	of	ADP
ajbmeb-466	76	38	what	what	PRON
ajbmeb-466	76	39	is	be	AUX
ajbmeb-466	76	40	supposed	suppose	VERB
ajbmeb-466	76	41	to	to	PART
ajbmeb-466	76	42	be	be	AUX
ajbmeb-466	76	43	scientific	scientific	ADJ
ajbmeb-466	76	44	and	and	CCONJ
ajbmeb-466	76	45	practical	practical	ADJ
ajbmeb-466	76	46	qualifications	qualification	NOUN
ajbmeb-466	76	47	and	and	CCONJ
ajbmeb-466	76	48	independence	independence	NOUN
ajbmeb-466	76	49	from	from	ADP
ajbmeb-466	76	50	the	the	DET
ajbmeb-466	76	51	entity	entity	NOUN
ajbmeb-466	76	52	under	under	ADP
ajbmeb-466	76	53	audit	audit	NOUN
ajbmeb-466	76	54	.	.	PUNCT
ajbmeb-466	77	1	when	when	SCONJ
ajbmeb-466	77	2	an	an	DET
ajbmeb-466	77	3	auditor	auditor	NOUN
ajbmeb-466	77	4	issue	issue	VERB
ajbmeb-466	77	5	their	their	PRON
ajbmeb-466	77	6	report	report	NOUN
ajbmeb-466	77	7	,	,	PUNCT
ajbmeb-466	77	8	he	he	PRON
ajbmeb-466	77	9	/	/	PUNCT
ajbmeb-466	77	10	she	she	PRON
ajbmeb-466	77	11	may	may	AUX
ajbmeb-466	77	12	be	be	AUX
ajbmeb-466	77	13	exposed	expose	VERB
ajbmeb-466	77	14	to	to	ADP
ajbmeb-466	77	15	some	some	DET
ajbmeb-466	77	16	risks	risk	NOUN
ajbmeb-466	77	17	resulting	result	VERB
ajbmeb-466	77	18	from	from	ADP
ajbmeb-466	77	19	expressing	express	VERB
ajbmeb-466	77	20	an	an	DET
ajbmeb-466	77	21	incorrect	incorrect	ADJ
ajbmeb-466	77	22	opinion	opinion	NOUN
ajbmeb-466	77	23	on	on	ADP
ajbmeb-466	77	24	the	the	DET
ajbmeb-466	77	25	financial	financial	ADJ
ajbmeb-466	77	26	statements	statement	NOUN
ajbmeb-466	77	27	of	of	ADP
ajbmeb-466	77	28	the	the	DET
ajbmeb-466	77	29	institution	institution	NOUN
ajbmeb-466	77	30	under	under	ADP
ajbmeb-466	77	31	review	review	NOUN
ajbmeb-466	77	32	and	and	CCONJ
ajbmeb-466	77	33	the	the	DET
ajbmeb-466	77	34	consequent	consequent	ADJ
ajbmeb-466	77	35	incorrect	incorrect	ADJ
ajbmeb-466	77	36	decisions	decision	NOUN
ajbmeb-466	77	37	and	and	CCONJ
ajbmeb-466	77	38	losses	loss	NOUN
ajbmeb-466	77	39	to	to	ADP
ajbmeb-466	77	40	the	the	DET
ajbmeb-466	77	41	parties	party	NOUN
ajbmeb-466	77	42	related	relate	VERB
ajbmeb-466	77	43	to	to	ADP
ajbmeb-466	77	44	the	the	DET
ajbmeb-466	77	45	institution	institution	NOUN
ajbmeb-466	77	46	.	.	PUNCT
ajbmeb-466	78	1	these	these	DET
ajbmeb-466	78	2	risks	risk	NOUN
ajbmeb-466	78	3	may	may	AUX
ajbmeb-466	78	4	be	be	AUX
ajbmeb-466	78	5	spared	spare	VERB
ajbmeb-466	78	6	by	by	ADP
ajbmeb-466	78	7	the	the	DET
ajbmeb-466	78	8	auditor	auditor	NOUN
ajbmeb-466	78	9	or	or	CCONJ
ajbmeb-466	78	10	the	the	DET
ajbmeb-466	78	11	entire	entire	ADJ
ajbmeb-466	78	12	audit	audit	NOUN
ajbmeb-466	78	13	team	team	NOUN
ajbmeb-466	78	14	,	,	PUNCT
ajbmeb-466	78	15	or	or	CCONJ
ajbmeb-466	78	16	may	may	AUX
ajbmeb-466	78	17	even	even	ADV
ajbmeb-466	78	18	be	be	AUX
ajbmeb-466	78	19	the	the	DET
ajbmeb-466	78	20	most	most	ADV
ajbmeb-466	78	21	exposed	expose	VERB
ajbmeb-466	78	22	to	to	ADP
ajbmeb-466	78	23	them	they	PRON
ajbmeb-466	78	24	.	.	PUNCT
ajbmeb-466	79	1	therefore	therefore	ADV
ajbmeb-466	79	2	,	,	PUNCT
ajbmeb-466	79	3	the	the	DET
ajbmeb-466	79	4	auditor	auditor	NOUN
ajbmeb-466	79	5	may	may	AUX
ajbmeb-466	79	6	be	be	AUX
ajbmeb-466	79	7	subject	subject	ADJ
ajbmeb-466	79	8	to	to	ADP
ajbmeb-466	79	9	legal	legal	ADJ
ajbmeb-466	79	10	liability	liability	NOUN
ajbmeb-466	79	11	,	,	PUNCT
ajbmeb-466	79	12	whether	whether	SCONJ
ajbmeb-466	79	13	civil	civil	ADJ
ajbmeb-466	79	14	,	,	PUNCT
ajbmeb-466	79	15	criminal	criminal	ADJ
ajbmeb-466	79	16	,	,	PUNCT
ajbmeb-466	79	17	disciplinary	disciplinary	ADJ
ajbmeb-466	79	18	,	,	PUNCT
ajbmeb-466	79	19	or	or	CCONJ
ajbmeb-466	79	20	all	all	PRON
ajbmeb-466	79	21	.	.	PUNCT
ajbmeb-466	80	1	in	in	ADP
ajbmeb-466	80	2	order	order	NOUN
ajbmeb-466	80	3	to	to	PART
ajbmeb-466	80	4	reduce	reduce	VERB
ajbmeb-466	80	5	the	the	DET
ajbmeb-466	80	6	risks	risk	NOUN
ajbmeb-466	80	7	to	to	PART
ajbmeb-466	80	8	which	which	PRON
ajbmeb-466	80	9	the	the	DET
ajbmeb-466	80	10	auditor	auditor	NOUN
ajbmeb-466	80	11	is	be	AUX
ajbmeb-466	80	12	exposed	expose	VERB
ajbmeb-466	80	13	,	,	PUNCT
ajbmeb-466	80	14	there	there	PRON
ajbmeb-466	80	15	has	have	AUX
ajbmeb-466	80	16	recently	recently	ADV
ajbmeb-466	80	17	been	be	AUX
ajbmeb-466	80	18	an	an	DET
ajbmeb-466	80	19	increase	increase	NOUN
ajbmeb-466	80	20	in	in	ADP
ajbmeb-466	80	21	the	the	DET
ajbmeb-466	80	22	need	need	NOUN
ajbmeb-466	80	23	for	for	SCONJ
ajbmeb-466	80	24	the	the	DET
ajbmeb-466	80	25	auditor	auditor	NOUN
ajbmeb-466	80	26	to	to	PART
ajbmeb-466	80	27	specialize	specialize	VERB
ajbmeb-466	80	28	in	in	ADP
ajbmeb-466	80	29	auditing	audit	VERB
ajbmeb-466	80	30	a	a	DET
ajbmeb-466	80	31	particular	particular	ADJ
ajbmeb-466	80	32	sector	sector	NOUN
ajbmeb-466	80	33	,	,	PUNCT
ajbmeb-466	80	34	as	as	ADP
ajbmeb-466	80	35	a	a	DET
ajbmeb-466	80	36	result	result	NOUN
ajbmeb-466	80	37	of	of	ADP
ajbmeb-466	80	38	increased	increase	VERB
ajbmeb-466	80	39	professional	professional	ADJ
ajbmeb-466	80	40	competition	competition	NOUN
ajbmeb-466	80	41	in	in	ADP
ajbmeb-466	80	42	the	the	DET
ajbmeb-466	80	43	external	external	ADJ
ajbmeb-466	80	44	audit	audit	NOUN
ajbmeb-466	80	45	market	market	NOUN
ajbmeb-466	80	46	,	,	PUNCT
ajbmeb-466	80	47	global	global	ADJ
ajbmeb-466	80	48	variables	variable	NOUN
ajbmeb-466	80	49	on	on	ADP
ajbmeb-466	80	50	an	an	DET
ajbmeb-466	80	51	international	international	ADJ
ajbmeb-466	80	52	scale	scale	NOUN
ajbmeb-466	80	53	,	,	PUNCT
ajbmeb-466	80	54	and	and	CCONJ
ajbmeb-466	80	55	the	the	DET
ajbmeb-466	80	56	diversity	diversity	NOUN
ajbmeb-466	80	57	of	of	ADP
ajbmeb-466	80	58	accounting	accounting	NOUN
ajbmeb-466	80	59	rules	rule	NOUN
ajbmeb-466	80	60	and	and	CCONJ
ajbmeb-466	80	61	principles	principle	NOUN
ajbmeb-466	80	62	for	for	ADP
ajbmeb-466	80	63	each	each	DET
ajbmeb-466	80	64	industrial	industrial	ADJ
ajbmeb-466	80	65	activity	activity	NOUN
ajbmeb-466	80	66	separately	separately	ADV
ajbmeb-466	80	67	.	.	PUNCT
ajbmeb-466	81	1	therefore	therefore	ADV
ajbmeb-466	81	2	,	,	PUNCT
ajbmeb-466	81	3	there	there	PRON
ajbmeb-466	81	4	is	be	VERB
ajbmeb-466	81	5	an	an	DET
ajbmeb-466	81	6	urgent	urgent	ADJ
ajbmeb-466	81	7	need	need	NOUN
ajbmeb-466	81	8	to	to	PART
ajbmeb-466	81	9	understand	understand	VERB
ajbmeb-466	81	10	more	more	ADJ
ajbmeb-466	81	11	about	about	ADP
ajbmeb-466	81	12	the	the	DET
ajbmeb-466	81	13	nature	nature	NOUN
ajbmeb-466	81	14	of	of	ADP
ajbmeb-466	81	15	client	client	NOUN
ajbmeb-466	81	16	activity	activity	NOUN
ajbmeb-466	81	17	,	,	PUNCT
ajbmeb-466	81	18	the	the	DET
ajbmeb-466	81	19	accuracy	accuracy	NOUN
ajbmeb-466	81	20	of	of	ADP
ajbmeb-466	81	21	audit	audit	NOUN
ajbmeb-466	81	22	risk	risk	NOUN
ajbmeb-466	81	23	assessment	assessment	NOUN
ajbmeb-466	81	24	,	,	PUNCT
ajbmeb-466	81	25	and	and	CCONJ
ajbmeb-466	81	26	the	the	DET
ajbmeb-466	81	27	quality	quality	NOUN
ajbmeb-466	81	28	of	of	ADP
ajbmeb-466	81	29	the	the	DET
ajbmeb-466	81	30	audit	audit	NOUN
ajbmeb-466	81	31	planning	planning	NOUN
ajbmeb-466	81	32	process	process	NOUN
ajbmeb-466	81	33	.	.	PUNCT
ajbmeb-466	82	1	this	this	PRON
ajbmeb-466	82	2	is	be	AUX
ajbmeb-466	82	3	in	in	ADP
ajbmeb-466	82	4	order	order	NOUN
ajbmeb-466	82	5	to	to	PART
ajbmeb-466	82	6	increase	increase	VERB
ajbmeb-466	82	7	the	the	DET
ajbmeb-466	82	8	ability	ability	NOUN
ajbmeb-466	82	9	of	of	ADP
ajbmeb-466	82	10	the	the	DET
ajbmeb-466	82	11	external	external	ADJ
ajbmeb-466	82	12	auditor	auditor	NOUN
ajbmeb-466	82	13	to	to	PART
ajbmeb-466	82	14	confront	confront	VERB
ajbmeb-466	82	15	administrative	administrative	ADJ
ajbmeb-466	82	16	and	and	CCONJ
ajbmeb-466	82	17	financial	financial	ADJ
ajbmeb-466	82	18	corruption	corruption	NOUN
ajbmeb-466	82	19	.	.	PUNCT
ajbmeb-466	83	1	this	this	PRON
ajbmeb-466	83	2	has	have	AUX
ajbmeb-466	83	3	made	make	VERB
ajbmeb-466	83	4	the	the	DET
ajbmeb-466	83	5	sectoral	sectoral	ADJ
ajbmeb-466	83	6	specialization	specialization	NOUN
ajbmeb-466	83	7	of	of	ADP
ajbmeb-466	83	8	auditors	auditor	NOUN
ajbmeb-466	83	9	an	an	DET
ajbmeb-466	83	10	effective	effective	ADJ
ajbmeb-466	83	11	way	way	NOUN
ajbmeb-466	83	12	to	to	PART
ajbmeb-466	83	13	provide	provide	VERB
ajbmeb-466	83	14	highquality	highquality	NOUN
ajbmeb-466	83	15	audits	audits	NOUN
ajbmeb-466	83	16	with	with	ADP
ajbmeb-466	83	17	low	low	ADJ
ajbmeb-466	83	18	risk	risk	NOUN
ajbmeb-466	83	19	.	.	PUNCT
ajbmeb-466	84	1	therefore	therefore	ADV
ajbmeb-466	84	2	,	,	PUNCT
ajbmeb-466	84	3	highlighting	highlight	VERB
ajbmeb-466	84	4	one	one	NUM
ajbmeb-466	84	5	of	of	ADP
ajbmeb-466	84	6	the	the	DET
ajbmeb-466	84	7	important	important	ADJ
ajbmeb-466	84	8	and	and	CCONJ
ajbmeb-466	84	9	modern	modern	ADJ
ajbmeb-466	84	10	topics	topic	NOUN
ajbmeb-466	84	11	,	,	PUNCT
ajbmeb-466	84	12	which	which	PRON
ajbmeb-466	84	13	is	be	AUX
ajbmeb-466	84	14	to	to	PART
ajbmeb-466	84	15	reduce	reduce	VERB
ajbmeb-466	84	16	the	the	DET
ajbmeb-466	84	17	risks	risk	NOUN
ajbmeb-466	84	18	that	that	PRON
ajbmeb-466	84	19	the	the	DET
ajbmeb-466	84	20	auditor	auditor	NOUN
ajbmeb-466	84	21	may	may	AUX
ajbmeb-466	84	22	be	be	AUX
ajbmeb-466	84	23	exposed	expose	VERB
ajbmeb-466	84	24	to	to	ADP
ajbmeb-466	84	25	through	through	ADP
ajbmeb-466	84	26	the	the	DET
ajbmeb-466	84	27	auditor	auditor	NOUN
ajbmeb-466	84	28	’s	’s	PART
ajbmeb-466	84	29	specialization	specialization	NOUN
ajbmeb-466	84	30	in	in	ADP
ajbmeb-466	84	31	reviewing	review	VERB
ajbmeb-466	84	32	a	a	DET
ajbmeb-466	84	33	specific	specific	ADJ
ajbmeb-466	84	34	sector	sector	NOUN
ajbmeb-466	84	35	can	can	AUX
ajbmeb-466	84	36	be	be	AUX
ajbmeb-466	84	37	achieved	achieve	VERB
ajbmeb-466	84	38	by	by	ADP
ajbmeb-466	84	39	answering	answer	VERB
ajbmeb-466	84	40	the	the	DET
ajbmeb-466	84	41	following	follow	VERB
ajbmeb-466	84	42	question	question	NOUN
ajbmeb-466	84	43	:	:	PUNCT
ajbmeb-466	84	44	does	do	AUX
ajbmeb-466	84	45	the	the	DET
ajbmeb-466	84	46	sectoral	sectoral	ADJ
ajbmeb-466	84	47	specialization	specialization	NOUN
ajbmeb-466	84	48	of	of	ADP
ajbmeb-466	84	49	the	the	DET
ajbmeb-466	84	50	auditor	auditor	NOUN
ajbmeb-466	84	51	have	have	VERB
ajbmeb-466	84	52	a	a	DET
ajbmeb-466	84	53	role	role	NOUN
ajbmeb-466	84	54	in	in	ADP
ajbmeb-466	84	55	reducing	reduce	VERB
ajbmeb-466	84	56	the	the	DET
ajbmeb-466	84	57	audit	audit	NOUN
ajbmeb-466	84	58	risks	risk	NOUN
ajbmeb-466	84	59	?	?	PUNCT
ajbmeb-466	85	1	american	american	ADJ
ajbmeb-466	85	2	journal	journal	PROPN
ajbmeb-466	85	3	of	of	ADP
ajbmeb-466	85	4	business	business	NOUN
ajbmeb-466	85	5	management	management	NOUN
ajbmeb-466	85	6	,	,	PUNCT
ajbmeb-466	85	7	economics	economic	NOUN
ajbmeb-466	85	8	and	and	CCONJ
ajbmeb-466	85	9	banking	banking	NOUN
ajbmeb-466	85	10	volume	volume	NOUN
ajbmeb-466	85	11	10	10	NUM
ajbmeb-466	85	12	march	march	NOUN
ajbmeb-466	85	13	,	,	PUNCT
ajbmeb-466	85	14	2023	2023	NUM
ajbmeb-466	85	15	p	p	NOUN
ajbmeb-466	85	16	a	a	DET
ajbmeb-466	85	17	g	g	NOUN
ajbmeb-466	85	18	e	e	NOUN
ajbmeb-466	85	19	|	|	ADV
ajbmeb-466	85	20	7	7	NUM
ajbmeb-466	85	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-466	85	22	definition	definition	NOUN
ajbmeb-466	85	23	of	of	ADP
ajbmeb-466	85	24	audit	audit	NOUN
ajbmeb-466	85	25	risk	risk	NOUN
ajbmeb-466	85	26	:	:	PUNCT
ajbmeb-466	85	27	professional	professional	ADJ
ajbmeb-466	85	28	organizations	organization	NOUN
ajbmeb-466	85	29	and	and	CCONJ
ajbmeb-466	85	30	writers	writer	NOUN
ajbmeb-466	85	31	have	have	AUX
ajbmeb-466	85	32	paid	pay	VERB
ajbmeb-466	85	33	great	great	ADJ
ajbmeb-466	85	34	attention	attention	NOUN
ajbmeb-466	85	35	to	to	ADP
ajbmeb-466	85	36	the	the	DET
ajbmeb-466	85	37	risks	risk	NOUN
ajbmeb-466	85	38	facing	face	VERB
ajbmeb-466	85	39	auditors	auditor	NOUN
ajbmeb-466	85	40	.	.	PUNCT
ajbmeb-466	86	1	in	in	ADP
ajbmeb-466	86	2	1972	1972	NUM
ajbmeb-466	86	3	,	,	PUNCT
ajbmeb-466	86	4	the	the	DET
ajbmeb-466	86	5	american	american	PROPN
ajbmeb-466	86	6	institute	institute	PROPN
ajbmeb-466	86	7	of	of	ADP
ajbmeb-466	86	8	certified	certify	VERB
ajbmeb-466	86	9	public	public	ADJ
ajbmeb-466	86	10	accountants	accountant	NOUN
ajbmeb-466	86	11	(	(	PUNCT
ajbmeb-466	86	12	1972	1972	NUM
ajbmeb-466	86	13	,	,	PUNCT
ajbmeb-466	86	14	p.	p.	NOUN
ajbmeb-466	86	15	60	60	NUM
ajbmeb-466	86	16	)	)	PUNCT
ajbmeb-466	86	17	issued	issue	VERB
ajbmeb-466	86	18	bulletin	bulletin	NOUN
ajbmeb-466	86	19	no	no	INTJ
ajbmeb-466	86	20	.	.	PROPN
ajbmeb-466	86	21	1	1	NUM
ajbmeb-466	86	22	related	relate	VERB
ajbmeb-466	86	23	to	to	PART
ajbmeb-466	86	24	audit	audit	VERB
ajbmeb-466	86	25	risk	risk	NOUN
ajbmeb-466	86	26	,	,	PUNCT
ajbmeb-466	86	27	and	and	CCONJ
ajbmeb-466	86	28	provided	provide	VERB
ajbmeb-466	86	29	an	an	DET
ajbmeb-466	86	30	explanation	explanation	NOUN
ajbmeb-466	86	31	of	of	ADP
ajbmeb-466	86	32	how	how	SCONJ
ajbmeb-466	86	33	audit	audit	NOUN
ajbmeb-466	86	34	risks	risk	NOUN
ajbmeb-466	86	35	affect	affect	VERB
ajbmeb-466	86	36	the	the	DET
ajbmeb-466	86	37	scope	scope	NOUN
ajbmeb-466	86	38	of	of	ADP
ajbmeb-466	86	39	the	the	DET
ajbmeb-466	86	40	examination	examination	NOUN
ajbmeb-466	86	41	.	.	PUNCT
ajbmeb-466	87	1	this	this	PRON
ajbmeb-466	87	2	is	be	AUX
ajbmeb-466	87	3	so	so	SCONJ
ajbmeb-466	87	4	that	that	SCONJ
ajbmeb-466	87	5	the	the	DET
ajbmeb-466	87	6	examination	examination	NOUN
ajbmeb-466	87	7	's	's	PART
ajbmeb-466	87	8	scope	scope	NOUN
ajbmeb-466	87	9	may	may	AUX
ajbmeb-466	87	10	be	be	AUX
ajbmeb-466	87	11	determined	determine	VERB
ajbmeb-466	87	12	by	by	ADP
ajbmeb-466	87	13	studying	study	VERB
ajbmeb-466	87	14	and	and	CCONJ
ajbmeb-466	87	15	evaluating	evaluate	VERB
ajbmeb-466	87	16	internal	internal	ADJ
ajbmeb-466	87	17	control	control	NOUN
ajbmeb-466	87	18	systems	system	NOUN
ajbmeb-466	87	19	.	.	PUNCT
ajbmeb-466	88	1	this	this	PRON
ajbmeb-466	88	2	will	will	AUX
ajbmeb-466	88	3	undoubtedly	undoubtedly	ADV
ajbmeb-466	88	4	affect	affect	VERB
ajbmeb-466	88	5	the	the	DET
ajbmeb-466	88	6	audit	audit	NOUN
ajbmeb-466	88	7	procedures	procedure	NOUN
ajbmeb-466	88	8	,	,	PUNCT
ajbmeb-466	88	9	as	as	ADP
ajbmeb-466	88	10	the	the	PRON
ajbmeb-466	88	11	stronger	strong	ADJ
ajbmeb-466	88	12	the	the	DET
ajbmeb-466	88	13	internal	internal	ADJ
ajbmeb-466	88	14	control	control	NOUN
ajbmeb-466	88	15	,	,	PUNCT
ajbmeb-466	88	16	the	the	PRON
ajbmeb-466	88	17	lower	low	ADJ
ajbmeb-466	88	18	the	the	DET
ajbmeb-466	88	19	audit	audit	NOUN
ajbmeb-466	88	20	risk	risk	NOUN
ajbmeb-466	88	21	.	.	PUNCT
ajbmeb-466	89	1	in	in	ADP
ajbmeb-466	89	2	1981	1981	NUM
ajbmeb-466	89	3	,	,	PUNCT
ajbmeb-466	89	4	the	the	DET
ajbmeb-466	89	5	institute	institute	NOUN
ajbmeb-466	89	6	issued	issue	VERB
ajbmeb-466	89	7	standard	standard	PROPN
ajbmeb-466	89	8	no	no	NOUN
ajbmeb-466	89	9	.	.	PROPN
ajbmeb-466	89	10	39	39	NUM
ajbmeb-466	89	11	,	,	PUNCT
ajbmeb-466	89	12	where	where	SCONJ
ajbmeb-466	89	13	the	the	DET
ajbmeb-466	89	14	term	term	NOUN
ajbmeb-466	89	15	audit	audit	NOUN
ajbmeb-466	89	16	risk	risk	NOUN
ajbmeb-466	89	17	appeared	appear	VERB
ajbmeb-466	89	18	for	for	ADP
ajbmeb-466	89	19	the	the	DET
ajbmeb-466	89	20	first	first	ADJ
ajbmeb-466	89	21	time	time	NOUN
ajbmeb-466	89	22	,	,	PUNCT
ajbmeb-466	89	23	and	and	CCONJ
ajbmeb-466	89	24	it	it	PRON
ajbmeb-466	89	25	represents	represent	VERB
ajbmeb-466	89	26	the	the	DET
ajbmeb-466	89	27	fundamental	fundamental	ADJ
ajbmeb-466	89	28	errors	error	NOUN
ajbmeb-466	89	29	in	in	ADP
ajbmeb-466	89	30	the	the	DET
ajbmeb-466	89	31	accounting	accounting	NOUN
ajbmeb-466	89	32	records	record	NOUN
ajbmeb-466	89	33	and	and	CCONJ
ajbmeb-466	89	34	books	book	NOUN
ajbmeb-466	89	35	,	,	PUNCT
ajbmeb-466	89	36	which	which	PRON
ajbmeb-466	89	37	affect	affect	VERB
ajbmeb-466	89	38	the	the	DET
ajbmeb-466	89	39	financial	financial	ADJ
ajbmeb-466	89	40	statements	statement	NOUN
ajbmeb-466	89	41	that	that	PRON
ajbmeb-466	89	42	were	be	AUX
ajbmeb-466	89	43	not	not	PART
ajbmeb-466	89	44	discovered	discover	VERB
ajbmeb-466	89	45	by	by	ADP
ajbmeb-466	89	46	the	the	DET
ajbmeb-466	89	47	auditor	auditor	NOUN
ajbmeb-466	89	48	.	.	PUNCT
ajbmeb-466	90	1	in	in	ADP
ajbmeb-466	90	2	1983	1983	NUM
ajbmeb-466	90	3	,	,	PUNCT
ajbmeb-466	90	4	the	the	DET
ajbmeb-466	90	5	institute	institute	NOUN
ajbmeb-466	90	6	issued	issue	VERB
ajbmeb-466	90	7	standard	standard	PROPN
ajbmeb-466	90	8	no	no	INTJ
ajbmeb-466	90	9	.	.	PUNCT
ajbmeb-466	91	1	47	47	NUM
ajbmeb-466	91	2	entitled	entitle	VERB
ajbmeb-466	91	3	audit	audit	NOUN
ajbmeb-466	91	4	risk	risk	NOUN
ajbmeb-466	91	5	and	and	CCONJ
ajbmeb-466	91	6	the	the	DET
ajbmeb-466	91	7	relative	relative	ADJ
ajbmeb-466	91	8	importance	importance	NOUN
ajbmeb-466	91	9	in	in	ADP
ajbmeb-466	91	10	the	the	DET
ajbmeb-466	91	11	performance	performance	NOUN
ajbmeb-466	91	12	of	of	ADP
ajbmeb-466	91	13	the	the	DET
ajbmeb-466	91	14	audit	audit	NOUN
ajbmeb-466	91	15	process	process	NOUN
ajbmeb-466	91	16	.	.	PUNCT
ajbmeb-466	92	1	this	this	PRON
ajbmeb-466	92	2	was	be	AUX
ajbmeb-466	92	3	called	call	VERB
ajbmeb-466	92	4	the	the	DET
ajbmeb-466	92	5	final	final	ADJ
ajbmeb-466	92	6	risk	risk	NOUN
ajbmeb-466	92	7	of	of	ADP
ajbmeb-466	92	8	the	the	DET
ajbmeb-466	92	9	audit	audit	NOUN
ajbmeb-466	92	10	process	process	NOUN
ajbmeb-466	92	11	it	it	PRON
ajbmeb-466	92	12	was	be	AUX
ajbmeb-466	92	13	defined	define	VERB
ajbmeb-466	92	14	as	as	ADP
ajbmeb-466	92	15	the	the	DET
ajbmeb-466	92	16	risk	risk	NOUN
ajbmeb-466	92	17	resulting	result	VERB
ajbmeb-466	92	18	from	from	ADP
ajbmeb-466	92	19	the	the	DET
ajbmeb-466	92	20	existence	existence	NOUN
ajbmeb-466	92	21	of	of	ADP
ajbmeb-466	92	22	material	material	NOUN
ajbmeb-466	92	23	or	or	CCONJ
ajbmeb-466	92	24	material	material	ADJ
ajbmeb-466	92	25	errors	error	NOUN
ajbmeb-466	92	26	in	in	ADP
ajbmeb-466	92	27	the	the	DET
ajbmeb-466	92	28	financial	financial	ADJ
ajbmeb-466	92	29	statements	statement	NOUN
ajbmeb-466	92	30	of	of	ADP
ajbmeb-466	92	31	the	the	DET
ajbmeb-466	92	32	entity	entity	NOUN
ajbmeb-466	92	33	being	be	AUX
ajbmeb-466	92	34	audited	audit	VERB
ajbmeb-466	92	35	,	,	PUNCT
ajbmeb-466	92	36	which	which	PRON
ajbmeb-466	92	37	are	be	AUX
ajbmeb-466	92	38	not	not	PART
ajbmeb-466	92	39	discovered	discover	VERB
ajbmeb-466	92	40	even	even	ADV
ajbmeb-466	92	41	after	after	ADP
ajbmeb-466	92	42	the	the	DET
ajbmeb-466	92	43	end	end	NOUN
ajbmeb-466	92	44	of	of	ADP
ajbmeb-466	92	45	the	the	DET
ajbmeb-466	92	46	audit	audit	NOUN
ajbmeb-466	92	47	process	process	NOUN
ajbmeb-466	92	48	.	.	PUNCT
ajbmeb-466	93	1	it	it	PRON
ajbmeb-466	93	2	was	be	AUX
ajbmeb-466	93	3	also	also	ADV
ajbmeb-466	93	4	defined	define	VERB
ajbmeb-466	93	5	as	as	ADP
ajbmeb-466	93	6	the	the	DET
ajbmeb-466	93	7	failure	failure	NOUN
ajbmeb-466	93	8	of	of	ADP
ajbmeb-466	93	9	the	the	DET
ajbmeb-466	93	10	auditor	auditor	NOUN
ajbmeb-466	93	11	without	without	ADP
ajbmeb-466	93	12	his	his	PRON
ajbmeb-466	93	13	/	/	SYM
ajbmeb-466	93	14	her	her	PRON
ajbmeb-466	93	15	knowledge	knowledge	NOUN
ajbmeb-466	93	16	to	to	PART
ajbmeb-466	93	17	be	be	AUX
ajbmeb-466	93	18	cautious	cautious	ADJ
ajbmeb-466	93	19	in	in	ADP
ajbmeb-466	93	20	his	his	PRON
ajbmeb-466	93	21	/	/	SYM
ajbmeb-466	93	22	her	her	PRON
ajbmeb-466	93	23	report	report	NOUN
ajbmeb-466	93	24	when	when	SCONJ
ajbmeb-466	93	25	there	there	PRON
ajbmeb-466	93	26	is	be	VERB
ajbmeb-466	93	27	a	a	DET
ajbmeb-466	93	28	fundamental	fundamental	ADJ
ajbmeb-466	93	29	error	error	NOUN
ajbmeb-466	93	30	in	in	ADP
ajbmeb-466	93	31	the	the	DET
ajbmeb-466	93	32	financial	financial	ADJ
ajbmeb-466	93	33	statements	statement	NOUN
ajbmeb-466	93	34	.	.	PUNCT
ajbmeb-466	94	1	almaialy	almaialy	PROPN
ajbmeb-466	94	2	,	,	PUNCT
ajbmeb-466	94	3	&	&	CCONJ
ajbmeb-466	94	4	alawaad	alawaad	PROPN
ajbmeb-466	94	5	(	(	PUNCT
ajbmeb-466	94	6	2020	2020	NUM
ajbmeb-466	94	7	,	,	PUNCT
ajbmeb-466	94	8	p.	p.	NOUN
ajbmeb-466	94	9	140	140	NUM
ajbmeb-466	94	10	)	)	PUNCT
ajbmeb-466	94	11	believe	believe	VERB
ajbmeb-466	94	12	that	that	SCONJ
ajbmeb-466	94	13	audit	audit	NOUN
ajbmeb-466	94	14	risks	risk	NOUN
ajbmeb-466	94	15	are	be	AUX
ajbmeb-466	94	16	nothing	nothing	PRON
ajbmeb-466	94	17	but	but	SCONJ
ajbmeb-466	94	18	the	the	DET
ajbmeb-466	94	19	auditor	auditor	NOUN
ajbmeb-466	94	20	’s	’s	PART
ajbmeb-466	94	21	expression	expression	NOUN
ajbmeb-466	94	22	of	of	ADP
ajbmeb-466	94	23	an	an	DET
ajbmeb-466	94	24	incorrect	incorrect	ADJ
ajbmeb-466	94	25	or	or	CCONJ
ajbmeb-466	94	26	misleading	misleading	ADJ
ajbmeb-466	94	27	opinion	opinion	NOUN
ajbmeb-466	94	28	as	as	ADP
ajbmeb-466	94	29	a	a	DET
ajbmeb-466	94	30	result	result	NOUN
ajbmeb-466	94	31	of	of	ADP
ajbmeb-466	94	32	errors	error	NOUN
ajbmeb-466	94	33	or	or	CCONJ
ajbmeb-466	94	34	material	material	NOUN
ajbmeb-466	94	35	or	or	CCONJ
ajbmeb-466	94	36	material	material	ADJ
ajbmeb-466	94	37	distortion	distortion	NOUN
ajbmeb-466	94	38	in	in	ADP
ajbmeb-466	94	39	the	the	DET
ajbmeb-466	94	40	financial	financial	ADJ
ajbmeb-466	94	41	statements	statement	NOUN
ajbmeb-466	94	42	.	.	PUNCT
ajbmeb-466	95	1	types	type	NOUN
ajbmeb-466	95	2	of	of	ADP
ajbmeb-466	95	3	audit	audit	NOUN
ajbmeb-466	95	4	risk	risk	NOUN
ajbmeb-466	95	5	the	the	DET
ajbmeb-466	95	6	auditor	auditor	NOUN
ajbmeb-466	95	7	is	be	AUX
ajbmeb-466	95	8	liable	liable	ADJ
ajbmeb-466	95	9	to	to	ADP
ajbmeb-466	95	10	a	a	DET
ajbmeb-466	95	11	set	set	NOUN
ajbmeb-466	95	12	of	of	ADP
ajbmeb-466	95	13	risks	risk	NOUN
ajbmeb-466	95	14	during	during	ADP
ajbmeb-466	95	15	the	the	DET
ajbmeb-466	95	16	audit	audit	NOUN
ajbmeb-466	95	17	process	process	NOUN
ajbmeb-466	95	18	,	,	PUNCT
ajbmeb-466	95	19	because	because	SCONJ
ajbmeb-466	95	20	the	the	DET
ajbmeb-466	95	21	auditor	auditor	NOUN
ajbmeb-466	95	22	can	can	AUX
ajbmeb-466	95	23	not	not	PART
ajbmeb-466	95	24	,	,	PUNCT
ajbmeb-466	95	25	of	of	ADP
ajbmeb-466	95	26	course	course	NOUN
ajbmeb-466	95	27	,	,	PUNCT
ajbmeb-466	95	28	reveal	reveal	VERB
ajbmeb-466	95	29	all	all	DET
ajbmeb-466	95	30	the	the	DET
ajbmeb-466	95	31	misrepresentations	misrepresentation	NOUN
ajbmeb-466	95	32	and	and	CCONJ
ajbmeb-466	95	33	material	material	NOUN
ajbmeb-466	95	34	irregularities	irregularity	NOUN
ajbmeb-466	95	35	contained	contain	VERB
ajbmeb-466	95	36	in	in	ADP
ajbmeb-466	95	37	the	the	DET
ajbmeb-466	95	38	financial	financial	ADJ
ajbmeb-466	95	39	statements	statement	NOUN
ajbmeb-466	95	40	.	.	PUNCT
ajbmeb-466	96	1	some	some	PRON
ajbmeb-466	96	2	of	of	ADP
ajbmeb-466	96	3	these	these	DET
ajbmeb-466	96	4	risks	risk	NOUN
ajbmeb-466	96	5	are	be	AUX
ajbmeb-466	96	6	related	relate	VERB
ajbmeb-466	96	7	to	to	ADP
ajbmeb-466	96	8	the	the	DET
ajbmeb-466	96	9	entity	entity	NOUN
ajbmeb-466	96	10	being	be	AUX
ajbmeb-466	96	11	audited	audit	VERB
ajbmeb-466	96	12	,	,	PUNCT
ajbmeb-466	96	13	while	while	SCONJ
ajbmeb-466	96	14	others	other	NOUN
ajbmeb-466	96	15	are	be	AUX
ajbmeb-466	96	16	related	relate	VERB
ajbmeb-466	96	17	to	to	ADP
ajbmeb-466	96	18	the	the	DET
ajbmeb-466	96	19	auditor	auditor	NOUN
ajbmeb-466	96	20	him	he	PRON
ajbmeb-466	96	21	/	/	SYM
ajbmeb-466	96	22	herself	herself	PRON
ajbmeb-466	96	23	.	.	PUNCT
ajbmeb-466	97	1	some	some	PRON
ajbmeb-466	97	2	of	of	ADP
ajbmeb-466	97	3	these	these	DET
ajbmeb-466	97	4	risks	risk	NOUN
ajbmeb-466	97	5	are	be	AUX
ajbmeb-466	97	6	related	relate	VERB
ajbmeb-466	97	7	to	to	ADP
ajbmeb-466	97	8	the	the	DET
ajbmeb-466	97	9	nature	nature	NOUN
ajbmeb-466	97	10	of	of	ADP
ajbmeb-466	97	11	the	the	DET
ajbmeb-466	97	12	review	review	NOUN
ajbmeb-466	97	13	process	process	NOUN
ajbmeb-466	97	14	,	,	PUNCT
ajbmeb-466	97	15	which	which	PRON
ajbmeb-466	97	16	is	be	AUX
ajbmeb-466	97	17	the	the	DET
ajbmeb-466	97	18	test	test	NOUN
ajbmeb-466	97	19	review	review	NOUN
ajbmeb-466	97	20	,	,	PUNCT
ajbmeb-466	97	21	i.e.	i.e.	X
ajbmeb-466	97	22	the	the	DET
ajbmeb-466	97	23	auditor	auditor	NOUN
ajbmeb-466	97	24	’s	’s	PART
ajbmeb-466	97	25	failure	failure	NOUN
ajbmeb-466	97	26	to	to	PART
ajbmeb-466	97	27	conduct	conduct	VERB
ajbmeb-466	97	28	a	a	DET
ajbmeb-466	97	29	comprehensive	comprehensive	ADJ
ajbmeb-466	97	30	audit	audit	NOUN
ajbmeb-466	97	31	of	of	ADP
ajbmeb-466	97	32	all	all	DET
ajbmeb-466	97	33	items	item	NOUN
ajbmeb-466	97	34	.	.	PUNCT
ajbmeb-466	98	1	standard	standard	ADJ
ajbmeb-466	98	2	no	no	INTJ
ajbmeb-466	98	3	.	.	PUNCT
ajbmeb-466	99	1	(	(	PUNCT
ajbmeb-466	99	2	47	47	NUM
ajbmeb-466	99	3	)	)	PUNCT
ajbmeb-466	99	4	issued	issue	VERB
ajbmeb-466	99	5	by	by	ADP
ajbmeb-466	99	6	the	the	DET
ajbmeb-466	99	7	american	american	PROPN
ajbmeb-466	99	8	institute	institute	PROPN
ajbmeb-466	99	9	of	of	ADP
ajbmeb-466	99	10	certified	certify	VERB
ajbmeb-466	99	11	public	public	ADJ
ajbmeb-466	99	12	accountants	accountant	NOUN
ajbmeb-466	99	13	recommended	recommend	VERB
ajbmeb-466	99	14	that	that	SCONJ
ajbmeb-466	99	15	the	the	DET
ajbmeb-466	99	16	auditor	auditor	NOUN
ajbmeb-466	99	17	,	,	PUNCT
ajbmeb-466	99	18	when	when	SCONJ
ajbmeb-466	99	19	planning	plan	VERB
ajbmeb-466	99	20	the	the	DET
ajbmeb-466	99	21	audit	audit	NOUN
ajbmeb-466	99	22	process	process	NOUN
ajbmeb-466	99	23	,	,	PUNCT
ajbmeb-466	99	24	take	take	VERB
ajbmeb-466	99	25	into	into	ADP
ajbmeb-466	99	26	account	account	NOUN
ajbmeb-466	99	27	that	that	SCONJ
ajbmeb-466	99	28	the	the	DET
ajbmeb-466	99	29	audit	audit	NOUN
ajbmeb-466	99	30	risk	risk	NOUN
ajbmeb-466	99	31	is	be	AUX
ajbmeb-466	99	32	as	as	ADV
ajbmeb-466	99	33	low	low	ADJ
ajbmeb-466	99	34	as	as	ADP
ajbmeb-466	99	35	possible	possible	ADJ
ajbmeb-466	99	36	and	and	CCONJ
ajbmeb-466	99	37	appropriate	appropriate	ADJ
ajbmeb-466	99	38	to	to	PART
ajbmeb-466	99	39	express	express	VERB
ajbmeb-466	99	40	a	a	DET
ajbmeb-466	99	41	sound	sound	ADJ
ajbmeb-466	99	42	opinion	opinion	NOUN
ajbmeb-466	99	43	on	on	ADP
ajbmeb-466	99	44	the	the	DET
ajbmeb-466	99	45	financial	financial	ADJ
ajbmeb-466	99	46	statements	statement	NOUN
ajbmeb-466	99	47	.	.	PUNCT
ajbmeb-466	100	1	1inherent	1inherent	NUM
ajbmeb-466	100	2	or	or	CCONJ
ajbmeb-466	100	3	inherited	inherited	ADJ
ajbmeb-466	100	4	risks	risk	NOUN
ajbmeb-466	100	5	:	:	PUNCT
ajbmeb-466	100	6	it	it	PRON
ajbmeb-466	100	7	is	be	AUX
ajbmeb-466	100	8	the	the	DET
ajbmeb-466	100	9	possibility	possibility	NOUN
ajbmeb-466	100	10	of	of	ADP
ajbmeb-466	100	11	a	a	DET
ajbmeb-466	100	12	material	material	NOUN
ajbmeb-466	100	13	error	error	NOUN
ajbmeb-466	100	14	affecting	affect	VERB
ajbmeb-466	100	15	the	the	DET
ajbmeb-466	100	16	balance	balance	NOUN
ajbmeb-466	100	17	of	of	ADP
ajbmeb-466	100	18	an	an	DET
ajbmeb-466	100	19	account	account	NOUN
ajbmeb-466	100	20	or	or	CCONJ
ajbmeb-466	100	21	a	a	DET
ajbmeb-466	100	22	group	group	NOUN
ajbmeb-466	100	23	of	of	ADP
ajbmeb-466	100	24	similar	similar	ADJ
ajbmeb-466	100	25	transactions	transaction	NOUN
ajbmeb-466	100	26	individually	individually	ADV
ajbmeb-466	100	27	or	or	CCONJ
ajbmeb-466	100	28	immediately	immediately	ADV
ajbmeb-466	100	29	,	,	PUNCT
ajbmeb-466	100	30	or	or	CCONJ
ajbmeb-466	100	31	when	when	SCONJ
ajbmeb-466	100	32	combined	combine	VERB
ajbmeb-466	100	33	with	with	ADP
ajbmeb-466	100	34	errors	error	NOUN
ajbmeb-466	100	35	in	in	ADP
ajbmeb-466	100	36	other	other	ADJ
ajbmeb-466	100	37	balances	balance	NOUN
ajbmeb-466	100	38	or	or	CCONJ
ajbmeb-466	100	39	groups	group	NOUN
ajbmeb-466	100	40	,	,	PUNCT
ajbmeb-466	100	41	assuming	assume	VERB
ajbmeb-466	100	42	that	that	SCONJ
ajbmeb-466	100	43	there	there	PRON
ajbmeb-466	100	44	is	be	VERB
ajbmeb-466	100	45	no	no	DET
ajbmeb-466	100	46	relevant	relevant	ADJ
ajbmeb-466	100	47	internal	internal	ADJ
ajbmeb-466	100	48	control	control	NOUN
ajbmeb-466	100	49	.	.	PUNCT
ajbmeb-466	101	1	technology	technology	NOUN
ajbmeb-466	101	2	has	have	VERB
ajbmeb-466	101	3	an	an	DET
ajbmeb-466	101	4	effect	effect	NOUN
ajbmeb-466	101	5	on	on	ADP
ajbmeb-466	101	6	economy	economy	NOUN
ajbmeb-466	101	7	and	and	CCONJ
ajbmeb-466	101	8	its	its	PRON
ajbmeb-466	101	9	environment	environment	NOUN
ajbmeb-466	101	10	,	,	PUNCT
ajbmeb-466	101	11	and	and	CCONJ
ajbmeb-466	101	12	the	the	DET
ajbmeb-466	101	13	nature	nature	NOUN
ajbmeb-466	101	14	of	of	ADP
ajbmeb-466	101	15	the	the	DET
ajbmeb-466	101	16	account	account	NOUN
ajbmeb-466	101	17	balance	balance	NOUN
ajbmeb-466	101	18	or	or	CCONJ
ajbmeb-466	101	19	the	the	DET
ajbmeb-466	101	20	type	type	NOUN
ajbmeb-466	101	21	of	of	ADP
ajbmeb-466	101	22	operations	operation	NOUN
ajbmeb-466	101	23	such	such	ADJ
ajbmeb-466	101	24	as	as	ADP
ajbmeb-466	101	25	accounts	account	NOUN
ajbmeb-466	101	26	that	that	PRON
ajbmeb-466	101	27	include	include	VERB
ajbmeb-466	101	28	a	a	DET
ajbmeb-466	101	29	high	high	ADJ
ajbmeb-466	101	30	degree	degree	NOUN
ajbmeb-466	101	31	of	of	ADP
ajbmeb-466	101	32	personal	personal	ADJ
ajbmeb-466	101	33	appreciation	appreciation	NOUN
ajbmeb-466	101	34	or	or	CCONJ
ajbmeb-466	101	35	those	those	PRON
ajbmeb-466	101	36	that	that	PRON
ajbmeb-466	101	37	are	be	AUX
ajbmeb-466	101	38	difficult	difficult	ADJ
ajbmeb-466	101	39	to	to	PART
ajbmeb-466	101	40	calculate	calculate	VERB
ajbmeb-466	101	41	or	or	CCONJ
ajbmeb-466	101	42	those	those	PRON
ajbmeb-466	101	43	that	that	PRON
ajbmeb-466	101	44	are	be	AUX
ajbmeb-466	101	45	subject	subject	ADJ
ajbmeb-466	101	46	to	to	ADP
ajbmeb-466	101	47	change	change	NOUN
ajbmeb-466	101	48	in	in	ADP
ajbmeb-466	101	49	consumer	consumer	NOUN
ajbmeb-466	101	50	demand	demand	NOUN
ajbmeb-466	101	51	or	or	CCONJ
ajbmeb-466	101	52	their	their	PRON
ajbmeb-466	101	53	value	value	NOUN
ajbmeb-466	101	54	is	be	AUX
ajbmeb-466	101	55	affected	affect	VERB
ajbmeb-466	101	56	(	(	PUNCT
ajbmeb-466	101	57	farhat	farhat	PROPN
ajbmeb-466	101	58	,	,	PUNCT
ajbmeb-466	101	59	1997	1997	NUM
ajbmeb-466	101	60	,	,	PUNCT
ajbmeb-466	101	61	p.	p.	NOUN
ajbmeb-466	101	62	104	104	NUM
ajbmeb-466	101	63	)	)	PUNCT
ajbmeb-466	101	64	.	.	PUNCT
ajbmeb-466	102	1	the	the	DET
ajbmeb-466	102	2	inherent	inherent	ADJ
ajbmeb-466	102	3	risk	risk	NOUN
ajbmeb-466	102	4	is	be	AUX
ajbmeb-466	102	5	associated	associate	VERB
ajbmeb-466	102	6	with	with	ADP
ajbmeb-466	102	7	a	a	DET
ajbmeb-466	102	8	direct	direct	ADJ
ajbmeb-466	102	9	relationship	relationship	NOUN
ajbmeb-466	102	10	with	with	ADP
ajbmeb-466	102	11	the	the	DET
ajbmeb-466	102	12	evidence	evidence	NOUN
ajbmeb-466	102	13	,	,	PUNCT
ajbmeb-466	102	14	as	as	ADP
ajbmeb-466	102	15	the	the	PRON
ajbmeb-466	102	16	greater	great	ADJ
ajbmeb-466	102	17	the	the	DET
ajbmeb-466	102	18	inherent	inherent	ADJ
ajbmeb-466	102	19	risk	risk	NOUN
ajbmeb-466	102	20	,	,	PUNCT
ajbmeb-466	102	21	the	the	PRON
ajbmeb-466	102	22	more	more	ADV
ajbmeb-466	102	23	the	the	DET
ajbmeb-466	102	24	auditor	auditor	NOUN
ajbmeb-466	102	25	needs	need	VERB
ajbmeb-466	102	26	to	to	PART
ajbmeb-466	102	27	collect	collect	VERB
ajbmeb-466	102	28	the	the	DET
ajbmeb-466	102	29	largest	large	ADJ
ajbmeb-466	102	30	amount	amount	NOUN
ajbmeb-466	102	31	of	of	ADP
ajbmeb-466	102	32	american	american	ADJ
ajbmeb-466	102	33	journal	journal	PROPN
ajbmeb-466	102	34	of	of	ADP
ajbmeb-466	102	35	business	business	NOUN
ajbmeb-466	102	36	management	management	NOUN
ajbmeb-466	102	37	,	,	PUNCT
ajbmeb-466	102	38	economics	economic	NOUN
ajbmeb-466	102	39	and	and	CCONJ
ajbmeb-466	102	40	banking	banking	NOUN
ajbmeb-466	102	41	volume	volume	NOUN
ajbmeb-466	102	42	10	10	NUM
ajbmeb-466	102	43	march	march	NOUN
ajbmeb-466	102	44	,	,	PUNCT
ajbmeb-466	102	45	2023	2023	NUM
ajbmeb-466	102	46	p	p	NOUN
ajbmeb-466	102	47	a	a	DET
ajbmeb-466	102	48	g	g	NOUN
ajbmeb-466	102	49	e	e	NOUN
ajbmeb-466	102	50	|	|	ADV
ajbmeb-466	102	51	8	8	NUM
ajbmeb-466	102	52	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-466	102	53	evidence	evidence	NOUN
ajbmeb-466	102	54	,	,	PUNCT
ajbmeb-466	102	55	and	and	CCONJ
ajbmeb-466	102	56	this	this	PRON
ajbmeb-466	102	57	requires	require	VERB
ajbmeb-466	102	58	a	a	DET
ajbmeb-466	102	59	highly	highly	ADV
ajbmeb-466	102	60	experienced	experienced	ADJ
ajbmeb-466	102	61	auditor	auditor	NOUN
ajbmeb-466	102	62	.	.	PUNCT
ajbmeb-466	103	1	lutfi	lutfi	PROPN
ajbmeb-466	103	2	(	(	PUNCT
ajbmeb-466	103	3	1988	1988	NUM
ajbmeb-466	103	4	,	,	PUNCT
ajbmeb-466	103	5	p.	p.	NOUN
ajbmeb-466	103	6	47	47	NUM
ajbmeb-466	103	7	)	)	PUNCT
ajbmeb-466	103	8	defined	define	VERB
ajbmeb-466	103	9	the	the	DET
ajbmeb-466	103	10	inherent	inherent	ADJ
ajbmeb-466	103	11	risk	risk	NOUN
ajbmeb-466	103	12	as	as	ADP
ajbmeb-466	103	13	the	the	DET
ajbmeb-466	103	14	risk	risk	NOUN
ajbmeb-466	103	15	that	that	PRON
ajbmeb-466	103	16	results	result	VERB
ajbmeb-466	103	17	from	from	ADP
ajbmeb-466	103	18	a	a	DET
ajbmeb-466	103	19	significant	significant	ADJ
ajbmeb-466	103	20	error	error	NOUN
ajbmeb-466	103	21	associated	associate	VERB
ajbmeb-466	103	22	with	with	ADP
ajbmeb-466	103	23	the	the	DET
ajbmeb-466	103	24	balance	balance	NOUN
ajbmeb-466	103	25	of	of	ADP
ajbmeb-466	103	26	a	a	DET
ajbmeb-466	103	27	particular	particular	ADJ
ajbmeb-466	103	28	account	account	NOUN
ajbmeb-466	103	29	or	or	CCONJ
ajbmeb-466	103	30	a	a	DET
ajbmeb-466	103	31	certain	certain	ADJ
ajbmeb-466	103	32	type	type	NOUN
ajbmeb-466	103	33	of	of	ADP
ajbmeb-466	103	34	operation	operation	NOUN
ajbmeb-466	103	35	.	.	PUNCT
ajbmeb-466	104	1	this	this	PRON
ajbmeb-466	104	2	is	be	AUX
ajbmeb-466	104	3	presuming	presume	VERB
ajbmeb-466	104	4	there	there	PRON
ajbmeb-466	104	5	is	be	VERB
ajbmeb-466	104	6	no	no	DET
ajbmeb-466	104	7	internal	internal	ADJ
ajbmeb-466	104	8	control	control	NOUN
ajbmeb-466	104	9	system	system	NOUN
ajbmeb-466	104	10	in	in	ADP
ajbmeb-466	104	11	place	place	NOUN
ajbmeb-466	104	12	to	to	PART
ajbmeb-466	104	13	oversee	oversee	VERB
ajbmeb-466	104	14	them	they	PRON
ajbmeb-466	104	15	,	,	PUNCT
ajbmeb-466	104	16	regardless	regardless	ADV
ajbmeb-466	104	17	of	of	ADP
ajbmeb-466	104	18	whether	whether	SCONJ
ajbmeb-466	104	19	this	this	DET
ajbmeb-466	104	20	error	error	NOUN
ajbmeb-466	104	21	is	be	AUX
ajbmeb-466	104	22	considerable	considerable	ADJ
ajbmeb-466	104	23	and	and	CCONJ
ajbmeb-466	104	24	significant	significant	ADJ
ajbmeb-466	104	25	on	on	ADP
ajbmeb-466	104	26	its	its	PRON
ajbmeb-466	104	27	own	own	ADJ
ajbmeb-466	104	28	or	or	CCONJ
ajbmeb-466	104	29	when	when	SCONJ
ajbmeb-466	104	30	combined	combine	VERB
ajbmeb-466	104	31	with	with	ADP
ajbmeb-466	104	32	additional	additional	ADJ
ajbmeb-466	104	33	faults	fault	NOUN
ajbmeb-466	104	34	in	in	ADP
ajbmeb-466	104	35	other	other	ADJ
ajbmeb-466	104	36	account	account	NOUN
ajbmeb-466	104	37	balances	balance	NOUN
ajbmeb-466	104	38	or	or	CCONJ
ajbmeb-466	104	39	other	other	ADJ
ajbmeb-466	104	40	types	type	NOUN
ajbmeb-466	104	41	of	of	ADP
ajbmeb-466	104	42	processes	process	NOUN
ajbmeb-466	104	43	.	.	PUNCT
ajbmeb-466	105	1	according	accord	VERB
ajbmeb-466	105	2	to	to	ADP
ajbmeb-466	105	3	colbert	colbert	NOUN
ajbmeb-466	105	4	(	(	PUNCT
ajbmeb-466	105	5	1987	1987	NUM
ajbmeb-466	105	6	,	,	PUNCT
ajbmeb-466	105	7	p.	p.	NOUN
ajbmeb-466	105	8	49	49	NUM
ajbmeb-466	105	9	)	)	PUNCT
ajbmeb-466	105	10	,	,	PUNCT
ajbmeb-466	105	11	an	an	DET
ajbmeb-466	105	12	error	error	NOUN
ajbmeb-466	105	13	that	that	PRON
ajbmeb-466	105	14	could	could	AUX
ajbmeb-466	105	15	happen	happen	VERB
ajbmeb-466	105	16	in	in	ADP
ajbmeb-466	105	17	an	an	DET
ajbmeb-466	105	18	accounting	accounting	NOUN
ajbmeb-466	105	19	item	item	NOUN
ajbmeb-466	105	20	or	or	CCONJ
ajbmeb-466	105	21	a	a	DET
ajbmeb-466	105	22	certain	certain	ADJ
ajbmeb-466	105	23	type	type	NOUN
ajbmeb-466	105	24	of	of	ADP
ajbmeb-466	105	25	operation	operation	NOUN
ajbmeb-466	105	26	is	be	AUX
ajbmeb-466	105	27	considered	consider	VERB
ajbmeb-466	105	28	to	to	PART
ajbmeb-466	105	29	be	be	AUX
ajbmeb-466	105	30	inherent	inherent	ADJ
ajbmeb-466	105	31	risk	risk	NOUN
ajbmeb-466	105	32	if	if	SCONJ
ajbmeb-466	105	33	it	it	PRON
ajbmeb-466	105	34	is	be	AUX
ajbmeb-466	105	35	significant	significant	ADJ
ajbmeb-466	105	36	and	and	CCONJ
ajbmeb-466	105	37	not	not	PART
ajbmeb-466	105	38	the	the	DET
ajbmeb-466	105	39	result	result	NOUN
ajbmeb-466	105	40	of	of	ADP
ajbmeb-466	105	41	a	a	DET
ajbmeb-466	105	42	poor	poor	ADJ
ajbmeb-466	105	43	internal	internal	ADJ
ajbmeb-466	105	44	control	control	NOUN
ajbmeb-466	105	45	system	system	NOUN
ajbmeb-466	105	46	.	.	PUNCT
ajbmeb-466	106	1	colbert	colbert	NOUN
ajbmeb-466	106	2	also	also	ADV
ajbmeb-466	106	3	discusses	discuss	VERB
ajbmeb-466	106	4	the	the	DET
ajbmeb-466	106	5	possibility	possibility	NOUN
ajbmeb-466	106	6	that	that	SCONJ
ajbmeb-466	106	7	an	an	DET
ajbmeb-466	106	8	item	item	NOUN
ajbmeb-466	106	9	of	of	ADP
ajbmeb-466	106	10	a	a	DET
ajbmeb-466	106	11	specific	specific	ADJ
ajbmeb-466	106	12	type	type	NOUN
ajbmeb-466	106	13	of	of	ADP
ajbmeb-466	106	14	operation	operation	NOUN
ajbmeb-466	106	15	may	may	AUX
ajbmeb-466	106	16	include	include	VERB
ajbmeb-466	106	17	an	an	DET
ajbmeb-466	106	18	inherent	inherent	ADJ
ajbmeb-466	106	19	risk	risk	NOUN
ajbmeb-466	106	20	,	,	PUNCT
ajbmeb-466	106	21	given	give	VERB
ajbmeb-466	106	22	that	that	SCONJ
ajbmeb-466	106	23	the	the	DET
ajbmeb-466	106	24	error	error	NOUN
ajbmeb-466	106	25	is	be	AUX
ajbmeb-466	106	26	serious	serious	ADJ
ajbmeb-466	106	27	,	,	PUNCT
ajbmeb-466	106	28	of	of	ADP
ajbmeb-466	106	29	relative	relative	ADJ
ajbmeb-466	106	30	importance	importance	NOUN
ajbmeb-466	106	31	,	,	PUNCT
ajbmeb-466	106	32	and	and	CCONJ
ajbmeb-466	106	33	not	not	PART
ajbmeb-466	106	34	the	the	DET
ajbmeb-466	106	35	result	result	NOUN
ajbmeb-466	106	36	of	of	ADP
ajbmeb-466	106	37	a	a	DET
ajbmeb-466	106	38	flaw	flaw	NOUN
ajbmeb-466	106	39	in	in	ADP
ajbmeb-466	106	40	the	the	DET
ajbmeb-466	106	41	internal	internal	ADJ
ajbmeb-466	106	42	control	control	NOUN
ajbmeb-466	106	43	system	system	NOUN
ajbmeb-466	106	44	.	.	PUNCT
ajbmeb-466	107	1	the	the	DET
ajbmeb-466	107	2	inherent	inherent	ADJ
ajbmeb-466	107	3	risk	risk	NOUN
ajbmeb-466	107	4	is	be	AUX
ajbmeb-466	107	5	an	an	DET
ajbmeb-466	107	6	inherited	inherit	VERB
ajbmeb-466	107	7	risk	risk	NOUN
ajbmeb-466	107	8	of	of	ADP
ajbmeb-466	107	9	a	a	DET
ajbmeb-466	107	10	special	special	ADJ
ajbmeb-466	107	11	nature	nature	NOUN
ajbmeb-466	107	12	,	,	PUNCT
ajbmeb-466	107	13	and	and	CCONJ
ajbmeb-466	107	14	the	the	DET
ajbmeb-466	107	15	auditor	auditor	NOUN
ajbmeb-466	107	16	can	can	AUX
ajbmeb-466	107	17	not	not	PART
ajbmeb-466	107	18	control	control	VERB
ajbmeb-466	107	19	or	or	CCONJ
ajbmeb-466	107	20	change	change	VERB
ajbmeb-466	107	21	it	it	PRON
ajbmeb-466	107	22	,	,	PUNCT
ajbmeb-466	107	23	and	and	CCONJ
ajbmeb-466	108	1	he	he	PRON
ajbmeb-466	108	2	/	/	PRON
ajbmeb-466	109	1	she	she	PRON
ajbmeb-466	109	2	must	must	AUX
ajbmeb-466	109	3	pay	pay	VERB
ajbmeb-466	109	4	great	great	ADJ
ajbmeb-466	109	5	attention	attention	NOUN
ajbmeb-466	109	6	to	to	ADP
ajbmeb-466	109	7	it	it	PRON
ajbmeb-466	109	8	when	when	SCONJ
ajbmeb-466	109	9	planning	plan	VERB
ajbmeb-466	109	10	the	the	DET
ajbmeb-466	109	11	audit	audit	NOUN
ajbmeb-466	109	12	process	process	NOUN
ajbmeb-466	109	13	.	.	PUNCT
ajbmeb-466	110	1	this	this	PRON
ajbmeb-466	110	2	is	be	AUX
ajbmeb-466	110	3	because	because	SCONJ
ajbmeb-466	110	4	of	of	ADP
ajbmeb-466	110	5	its	its	PRON
ajbmeb-466	110	6	impact	impact	NOUN
ajbmeb-466	110	7	on	on	ADP
ajbmeb-466	110	8	the	the	DET
ajbmeb-466	110	9	efficiency	efficiency	NOUN
ajbmeb-466	110	10	and	and	CCONJ
ajbmeb-466	110	11	effectiveness	effectiveness	NOUN
ajbmeb-466	110	12	of	of	ADP
ajbmeb-466	110	13	the	the	DET
ajbmeb-466	110	14	audit	audit	NOUN
ajbmeb-466	110	15	,	,	PUNCT
ajbmeb-466	110	16	and	and	CCONJ
ajbmeb-466	110	17	the	the	DET
ajbmeb-466	110	18	auditors	auditor	NOUN
ajbmeb-466	110	19	must	must	AUX
ajbmeb-466	110	20	estimate	estimate	VERB
ajbmeb-466	110	21	this	this	DET
ajbmeb-466	110	22	risk	risk	NOUN
ajbmeb-466	110	23	at	at	ADP
ajbmeb-466	110	24	its	its	PRON
ajbmeb-466	110	25	highest	high	ADJ
ajbmeb-466	110	26	level	level	NOUN
ajbmeb-466	110	27	,	,	PUNCT
ajbmeb-466	110	28	and	and	CCONJ
ajbmeb-466	110	29	not	not	PART
ajbmeb-466	110	30	the	the	DET
ajbmeb-466	110	31	appropriate	appropriate	ADJ
ajbmeb-466	110	32	limit	limit	NOUN
ajbmeb-466	110	33	on	on	ADP
ajbmeb-466	110	34	the	the	DET
ajbmeb-466	110	35	condition	condition	NOUN
ajbmeb-466	110	36	of	of	ADP
ajbmeb-466	110	37	compatibility	compatibility	NOUN
ajbmeb-466	110	38	between	between	ADP
ajbmeb-466	110	39	the	the	DET
ajbmeb-466	110	40	costs	cost	NOUN
ajbmeb-466	110	41	and	and	CCONJ
ajbmeb-466	110	42	benefits	benefit	NOUN
ajbmeb-466	110	43	of	of	ADP
ajbmeb-466	110	44	the	the	DET
ajbmeb-466	110	45	audit	audit	NOUN
ajbmeb-466	110	46	process	process	NOUN
ajbmeb-466	110	47	.	.	PUNCT
ajbmeb-466	111	1	the	the	DET
ajbmeb-466	111	2	inherent	inherent	ADJ
ajbmeb-466	111	3	risk	risk	NOUN
ajbmeb-466	111	4	depends	depend	VERB
ajbmeb-466	111	5	on	on	ADP
ajbmeb-466	111	6	many	many	ADJ
ajbmeb-466	111	7	factors	factor	NOUN
ajbmeb-466	111	8	,	,	PUNCT
ajbmeb-466	111	9	including	include	VERB
ajbmeb-466	111	10	the	the	DET
ajbmeb-466	111	11	nature	nature	NOUN
ajbmeb-466	111	12	and	and	CCONJ
ajbmeb-466	111	13	sensitivity	sensitivity	NOUN
ajbmeb-466	111	14	of	of	ADP
ajbmeb-466	111	15	the	the	DET
ajbmeb-466	111	16	balance	balance	NOUN
ajbmeb-466	111	17	to	to	ADP
ajbmeb-466	111	18	error	error	NOUN
ajbmeb-466	111	19	and	and	CCONJ
ajbmeb-466	111	20	the	the	DET
ajbmeb-466	111	21	type	type	NOUN
ajbmeb-466	111	22	of	of	ADP
ajbmeb-466	111	23	operations	operation	NOUN
ajbmeb-466	111	24	,	,	PUNCT
ajbmeb-466	111	25	as	as	ADV
ajbmeb-466	111	26	well	well	ADV
ajbmeb-466	111	27	as	as	ADP
ajbmeb-466	111	28	on	on	ADP
ajbmeb-466	111	29	some	some	DET
ajbmeb-466	111	30	external	external	ADJ
ajbmeb-466	111	31	factors	factor	NOUN
ajbmeb-466	111	32	such	such	ADJ
ajbmeb-466	111	33	as	as	ADP
ajbmeb-466	111	34	:	:	PUNCT
ajbmeb-466	111	35	2control	2control	NUM
ajbmeb-466	111	36	risks	risk	NOUN
ajbmeb-466	111	37	:	:	PUNCT
ajbmeb-466	111	38	the	the	DET
ajbmeb-466	111	39	iraqi	iraqi	ADJ
ajbmeb-466	111	40	audit	audit	NOUN
ajbmeb-466	111	41	manual	manual	NOUN
ajbmeb-466	111	42	no	no	NOUN
ajbmeb-466	111	43	.	.	NOUN
ajbmeb-466	111	44	4	4	NUM
ajbmeb-466	111	45	defines	define	VERB
ajbmeb-466	111	46	it	it	PRON
ajbmeb-466	111	47	as	as	ADP
ajbmeb-466	111	48	the	the	DET
ajbmeb-466	111	49	risks	risk	NOUN
ajbmeb-466	111	50	of	of	ADP
ajbmeb-466	111	51	material	material	NOUN
ajbmeb-466	111	52	errors	error	NOUN
ajbmeb-466	111	53	occurring	occur	VERB
ajbmeb-466	111	54	in	in	ADP
ajbmeb-466	111	55	the	the	DET
ajbmeb-466	111	56	accounts	account	NOUN
ajbmeb-466	111	57	without	without	ADP
ajbmeb-466	111	58	the	the	DET
ajbmeb-466	111	59	possibility	possibility	NOUN
ajbmeb-466	111	60	of	of	ADP
ajbmeb-466	111	61	preventing	prevent	VERB
ajbmeb-466	111	62	or	or	CCONJ
ajbmeb-466	111	63	detecting	detect	VERB
ajbmeb-466	111	64	them	they	PRON
ajbmeb-466	111	65	in	in	ADP
ajbmeb-466	111	66	a	a	DET
ajbmeb-466	111	67	timely	timely	ADJ
ajbmeb-466	111	68	manner	manner	NOUN
ajbmeb-466	111	69	through	through	ADP
ajbmeb-466	111	70	the	the	DET
ajbmeb-466	111	71	accounting	accounting	NOUN
ajbmeb-466	111	72	system	system	NOUN
ajbmeb-466	111	73	and	and	CCONJ
ajbmeb-466	111	74	internal	internal	ADJ
ajbmeb-466	111	75	control	control	NOUN
ajbmeb-466	111	76	systems	system	NOUN
ajbmeb-466	111	77	(	(	PUNCT
ajbmeb-466	111	78	ifac	ifac	NOUN
ajbmeb-466	111	79	,	,	PUNCT
ajbmeb-466	111	80	2005	2005	NUM
ajbmeb-466	111	81	)	)	PUNCT
ajbmeb-466	111	82	.	.	PUNCT
ajbmeb-466	112	1	it	it	PRON
ajbmeb-466	112	2	was	be	AUX
ajbmeb-466	112	3	defined	define	VERB
ajbmeb-466	112	4	as	as	ADP
ajbmeb-466	112	5	"	"	PUNCT
ajbmeb-466	112	6	a	a	DET
ajbmeb-466	112	7	relatively	relatively	ADV
ajbmeb-466	112	8	significant	significant	ADJ
ajbmeb-466	112	9	risk	risk	NOUN
ajbmeb-466	112	10	of	of	ADP
ajbmeb-466	112	11	misinformation	misinformation	NOUN
ajbmeb-466	112	12	that	that	PRON
ajbmeb-466	112	13	is	be	AUX
ajbmeb-466	112	14	not	not	PART
ajbmeb-466	112	15	detected	detect	VERB
ajbmeb-466	112	16	or	or	CCONJ
ajbmeb-466	112	17	protected	protect	VERB
ajbmeb-466	112	18	from	from	ADP
ajbmeb-466	112	19	through	through	ADP
ajbmeb-466	112	20	internal	internal	ADJ
ajbmeb-466	112	21	control	control	NOUN
ajbmeb-466	112	22	procedures	procedure	NOUN
ajbmeb-466	112	23	applied	apply	VERB
ajbmeb-466	112	24	in	in	ADP
ajbmeb-466	112	25	economic	economic	ADJ
ajbmeb-466	112	26	units	unit	NOUN
ajbmeb-466	112	27	.	.	PUNCT
ajbmeb-466	113	1	control	control	NOUN
ajbmeb-466	113	2	risks	risk	NOUN
ajbmeb-466	113	3	are	be	AUX
ajbmeb-466	113	4	an	an	DET
ajbmeb-466	113	5	indication	indication	NOUN
ajbmeb-466	113	6	of	of	ADP
ajbmeb-466	113	7	the	the	DET
ajbmeb-466	113	8	effectiveness	effectiveness	NOUN
ajbmeb-466	113	9	of	of	ADP
ajbmeb-466	113	10	the	the	DET
ajbmeb-466	113	11	internal	internal	ADJ
ajbmeb-466	113	12	control	control	NOUN
ajbmeb-466	113	13	system	system	NOUN
ajbmeb-466	113	14	.	.	PUNCT
ajbmeb-466	114	1	if	if	SCONJ
ajbmeb-466	114	2	this	this	DET
ajbmeb-466	114	3	system	system	NOUN
ajbmeb-466	114	4	is	be	AUX
ajbmeb-466	114	5	effective	effective	ADJ
ajbmeb-466	114	6	,	,	PUNCT
ajbmeb-466	114	7	then	then	ADV
ajbmeb-466	114	8	it	it	PRON
ajbmeb-466	114	9	increases	increase	VERB
ajbmeb-466	114	10	the	the	DET
ajbmeb-466	114	11	possibility	possibility	NOUN
ajbmeb-466	114	12	of	of	ADP
ajbmeb-466	114	13	preventing	prevent	VERB
ajbmeb-466	114	14	or	or	CCONJ
ajbmeb-466	114	15	discovering	discover	VERB
ajbmeb-466	114	16	errors	error	NOUN
ajbmeb-466	114	17	if	if	SCONJ
ajbmeb-466	114	18	they	they	PRON
ajbmeb-466	114	19	occur	occur	VERB
ajbmeb-466	114	20	by	by	ADP
ajbmeb-466	114	21	this	this	DET
ajbmeb-466	114	22	system	system	NOUN
ajbmeb-466	114	23	.	.	PUNCT
ajbmeb-466	115	1	therefore	therefore	ADV
ajbmeb-466	115	2	,	,	PUNCT
ajbmeb-466	115	3	the	the	DET
ajbmeb-466	115	4	risk	risk	NOUN
ajbmeb-466	115	5	factor	factor	NOUN
ajbmeb-466	115	6	that	that	PRON
ajbmeb-466	115	7	can	can	AUX
ajbmeb-466	115	8	be	be	AUX
ajbmeb-466	115	9	determined	determine	VERB
ajbmeb-466	115	10	for	for	ADP
ajbmeb-466	115	11	those	those	DET
ajbmeb-466	115	12	risks	risk	NOUN
ajbmeb-466	115	13	,	,	PUNCT
ajbmeb-466	115	14	is	be	AUX
ajbmeb-466	115	15	less	less	ADJ
ajbmeb-466	115	16	and	and	CCONJ
ajbmeb-466	115	17	vice	vice	ADV
ajbmeb-466	115	18	versa	versa	ADV
ajbmeb-466	115	19	.	.	PUNCT
ajbmeb-466	116	1	in	in	ADP
ajbmeb-466	116	2	view	view	NOUN
ajbmeb-466	116	3	of	of	ADP
ajbmeb-466	116	4	this	this	PRON
ajbmeb-466	116	5	,	,	PUNCT
ajbmeb-466	116	6	any	any	DET
ajbmeb-466	116	7	system	system	NOUN
ajbmeb-466	116	8	of	of	ADP
ajbmeb-466	116	9	internal	internal	ADJ
ajbmeb-466	116	10	control	control	NOUN
ajbmeb-466	116	11	,	,	PUNCT
ajbmeb-466	116	12	no	no	ADV
ajbmeb-466	116	13	matter	matter	ADV
ajbmeb-466	116	14	how	how	SCONJ
ajbmeb-466	116	15	effective	effective	ADJ
ajbmeb-466	116	16	and	and	CCONJ
ajbmeb-466	116	17	efficient	efficient	ADJ
ajbmeb-466	116	18	it	it	PRON
ajbmeb-466	116	19	is	be	AUX
ajbmeb-466	116	20	,	,	PUNCT
ajbmeb-466	116	21	can	can	AUX
ajbmeb-466	116	22	not	not	PART
ajbmeb-466	116	23	eliminate	eliminate	VERB
ajbmeb-466	116	24	all	all	DET
ajbmeb-466	116	25	the	the	DET
ajbmeb-466	116	26	possibilities	possibility	NOUN
ajbmeb-466	116	27	of	of	ADP
ajbmeb-466	116	28	occurrence	occurrence	NOUN
ajbmeb-466	116	29	or	or	CCONJ
ajbmeb-466	116	30	non	non	ADJ
ajbmeb-466	116	31	-	-	NOUN
ajbmeb-466	116	32	occurrence	occurrence	NOUN
ajbmeb-466	116	33	of	of	ADP
ajbmeb-466	116	34	discovering	discover	VERB
ajbmeb-466	116	35	errors	error	NOUN
ajbmeb-466	116	36	due	due	ADP
ajbmeb-466	116	37	to	to	ADP
ajbmeb-466	116	38	the	the	DET
ajbmeb-466	116	39	existence	existence	NOUN
ajbmeb-466	116	40	of	of	ADP
ajbmeb-466	116	41	violations	violation	NOUN
ajbmeb-466	116	42	(	(	PUNCT
ajbmeb-466	116	43	al	al	PROPN
ajbmeb-466	116	44	-	-	PUNCT
ajbmeb-466	116	45	qadi	qadi	NOUN
ajbmeb-466	116	46	et	et	PROPN
ajbmeb-466	116	47	al	al	PROPN
ajbmeb-466	116	48	.	.	PROPN
ajbmeb-466	116	49	,	,	PUNCT
ajbmeb-466	116	50	2014	2014	NUM
ajbmeb-466	116	51	,	,	PUNCT
ajbmeb-466	116	52	p.	p.	NOUN
ajbmeb-466	116	53	273	273	NUM
ajbmeb-466	116	54	)	)	PUNCT
ajbmeb-466	116	55	.	.	PUNCT
ajbmeb-466	117	1	there	there	PRON
ajbmeb-466	117	2	are	be	VERB
ajbmeb-466	117	3	several	several	ADJ
ajbmeb-466	117	4	reasons	reason	NOUN
ajbmeb-466	117	5	for	for	ADP
ajbmeb-466	117	6	audit	audit	NOUN
ajbmeb-466	117	7	risks	risk	NOUN
ajbmeb-466	117	8	(	(	PUNCT
ajbmeb-466	117	9	jabbar	jabbar	PROPN
ajbmeb-466	117	10	,	,	PUNCT
ajbmeb-466	117	11	2010	2010	NUM
ajbmeb-466	117	12	,	,	PUNCT
ajbmeb-466	117	13	p.	p.	NOUN
ajbmeb-466	117	14	116	116	NUM
ajbmeb-466	117	15	)	)	PUNCT
ajbmeb-466	117	16	.	.	PUNCT
ajbmeb-466	118	1	1control	1control	NUM
ajbmeb-466	118	2	risks	risk	NOUN
ajbmeb-466	118	3	result	result	VERB
ajbmeb-466	118	4	from	from	ADP
ajbmeb-466	118	5	the	the	DET
ajbmeb-466	118	6	possibility	possibility	NOUN
ajbmeb-466	118	7	of	of	ADP
ajbmeb-466	118	8	overcoming	overcome	VERB
ajbmeb-466	118	9	material	material	ADJ
ajbmeb-466	118	10	errors	error	NOUN
ajbmeb-466	118	11	of	of	ADP
ajbmeb-466	118	12	internal	internal	ADJ
ajbmeb-466	118	13	control	control	NOUN
ajbmeb-466	118	14	elements	element	NOUN
ajbmeb-466	118	15	to	to	PART
ajbmeb-466	118	16	find	find	VERB
ajbmeb-466	118	17	their	their	PRON
ajbmeb-466	118	18	way	way	NOUN
ajbmeb-466	118	19	to	to	ADP
ajbmeb-466	118	20	the	the	DET
ajbmeb-466	118	21	financial	financial	ADJ
ajbmeb-466	118	22	statements	statement	NOUN
ajbmeb-466	118	23	.	.	PUNCT
ajbmeb-466	119	1	2control	2control	NUM
ajbmeb-466	119	2	risks	risk	NOUN
ajbmeb-466	119	3	depend	depend	VERB
ajbmeb-466	119	4	on	on	ADP
ajbmeb-466	119	5	the	the	DET
ajbmeb-466	119	6	effectiveness	effectiveness	NOUN
ajbmeb-466	119	7	of	of	ADP
ajbmeb-466	119	8	the	the	DET
ajbmeb-466	119	9	internal	internal	ADJ
ajbmeb-466	119	10	control	control	NOUN
ajbmeb-466	119	11	elements	element	NOUN
ajbmeb-466	119	12	,	,	PUNCT
ajbmeb-466	119	13	and	and	CCONJ
ajbmeb-466	119	14	therefore	therefore	ADV
ajbmeb-466	119	15	effective	effective	ADJ
ajbmeb-466	119	16	internal	internal	ADJ
ajbmeb-466	119	17	control	control	NOUN
ajbmeb-466	119	18	results	result	NOUN
ajbmeb-466	119	19	in	in	ADP
ajbmeb-466	119	20	less	less	ADJ
ajbmeb-466	119	21	control	control	NOUN
ajbmeb-466	119	22	risks	risk	NOUN
ajbmeb-466	119	23	,	,	PUNCT
ajbmeb-466	119	24	and	and	CCONJ
ajbmeb-466	119	25	vice	vice	ADV
ajbmeb-466	119	26	versa	versa	ADV
ajbmeb-466	119	27	.	.	PUNCT
ajbmeb-466	120	1	3control	3control	NUM
ajbmeb-466	120	2	risk	risk	NOUN
ajbmeb-466	120	3	can	can	AUX
ajbmeb-466	120	4	be	be	AUX
ajbmeb-466	120	5	viewed	view	VERB
ajbmeb-466	120	6	as	as	ADP
ajbmeb-466	120	7	a	a	DET
ajbmeb-466	120	8	measure	measure	NOUN
ajbmeb-466	120	9	used	use	VERB
ajbmeb-466	120	10	by	by	ADP
ajbmeb-466	120	11	the	the	DET
ajbmeb-466	120	12	auditor	auditor	NOUN
ajbmeb-466	120	13	to	to	PART
ajbmeb-466	120	14	estimate	estimate	VERB
ajbmeb-466	120	15	the	the	DET
ajbmeb-466	120	16	probability	probability	NOUN
ajbmeb-466	120	17	that	that	SCONJ
ajbmeb-466	120	18	internal	internal	ADJ
ajbmeb-466	120	19	control	control	NOUN
ajbmeb-466	120	20	will	will	AUX
ajbmeb-466	120	21	fail	fail	VERB
ajbmeb-466	120	22	to	to	PART
ajbmeb-466	120	23	prevent	prevent	VERB
ajbmeb-466	120	24	or	or	CCONJ
ajbmeb-466	120	25	detect	detect	VERB
ajbmeb-466	120	26	and	and	CCONJ
ajbmeb-466	120	27	rectify	rectify	VERB
ajbmeb-466	120	28	material	material	NOUN
ajbmeb-466	120	29	misstatements	misstatement	NOUN
ajbmeb-466	120	30	in	in	ADP
ajbmeb-466	120	31	the	the	DET
ajbmeb-466	120	32	financial	financial	ADJ
ajbmeb-466	120	33	statements	statement	NOUN
ajbmeb-466	120	34	.	.	PUNCT
ajbmeb-466	121	1	4this	4this	DET
ajbmeb-466	121	2	type	type	NOUN
ajbmeb-466	121	3	of	of	ADP
ajbmeb-466	121	4	risk	risk	NOUN
ajbmeb-466	121	5	is	be	AUX
ajbmeb-466	121	6	not	not	PART
ajbmeb-466	121	7	subject	subject	ADJ
ajbmeb-466	121	8	to	to	ADP
ajbmeb-466	121	9	the	the	DET
ajbmeb-466	121	10	control	control	NOUN
ajbmeb-466	121	11	of	of	ADP
ajbmeb-466	121	12	the	the	DET
ajbmeb-466	121	13	auditor	auditor	NOUN
ajbmeb-466	121	14	,	,	PUNCT
ajbmeb-466	121	15	because	because	SCONJ
ajbmeb-466	121	16	it	it	PRON
ajbmeb-466	121	17	is	be	AUX
ajbmeb-466	121	18	not	not	PART
ajbmeb-466	121	19	the	the	DET
ajbmeb-466	121	20	cause	cause	NOUN
ajbmeb-466	121	21	of	of	ADP
ajbmeb-466	121	22	these	these	DET
ajbmeb-466	121	23	risks	risk	NOUN
ajbmeb-466	121	24	,	,	PUNCT
ajbmeb-466	121	25	as	as	SCONJ
ajbmeb-466	121	26	is	be	AUX
ajbmeb-466	121	27	the	the	DET
ajbmeb-466	121	28	case	case	NOUN
ajbmeb-466	121	29	with	with	ADP
ajbmeb-466	121	30	inherited	inherit	VERB
ajbmeb-466	121	31	risks	risk	NOUN
ajbmeb-466	121	32	.	.	PUNCT
ajbmeb-466	122	1	rather	rather	ADV
ajbmeb-466	122	2	,	,	PUNCT
ajbmeb-466	122	3	it	it	PRON
ajbmeb-466	122	4	is	be	AUX
ajbmeb-466	122	5	his	his	PRON
ajbmeb-466	122	6	/	/	SYM
ajbmeb-466	122	7	her	her	PRON
ajbmeb-466	122	8	responsibility	responsibility	NOUN
ajbmeb-466	122	9	to	to	ADP
ajbmeb-466	122	10	american	american	ADJ
ajbmeb-466	122	11	journal	journal	PROPN
ajbmeb-466	122	12	of	of	ADP
ajbmeb-466	122	13	business	business	NOUN
ajbmeb-466	122	14	management	management	NOUN
ajbmeb-466	122	15	,	,	PUNCT
ajbmeb-466	122	16	economics	economic	NOUN
ajbmeb-466	122	17	and	and	CCONJ
ajbmeb-466	122	18	banking	banking	NOUN
ajbmeb-466	122	19	volume	volume	NOUN
ajbmeb-466	122	20	10	10	NUM
ajbmeb-466	122	21	march	march	NOUN
ajbmeb-466	122	22	,	,	PUNCT
ajbmeb-466	122	23	2023	2023	NUM
ajbmeb-466	122	24	p	p	NOUN
ajbmeb-466	122	25	a	a	PRON
ajbmeb-466	122	26	g	g	NOUN
ajbmeb-466	122	27	e	e	NOUN
ajbmeb-466	122	28	|	|	ADV
ajbmeb-466	122	29	9	9	NUM
ajbmeb-466	122	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-466	122	31	assess	assess	VERB
ajbmeb-466	122	32	the	the	DET
ajbmeb-466	122	33	degree	degree	NOUN
ajbmeb-466	122	34	of	of	ADP
ajbmeb-466	122	35	those	those	DET
ajbmeb-466	122	36	risks	risk	NOUN
ajbmeb-466	122	37	through	through	ADP
ajbmeb-466	122	38	studying	study	VERB
ajbmeb-466	122	39	and	and	CCONJ
ajbmeb-466	122	40	evaluating	evaluate	VERB
ajbmeb-466	122	41	the	the	DET
ajbmeb-466	122	42	internal	internal	ADJ
ajbmeb-466	122	43	control	control	NOUN
ajbmeb-466	122	44	and	and	CCONJ
ajbmeb-466	122	45	determining	determine	VERB
ajbmeb-466	122	46	the	the	DET
ajbmeb-466	122	47	possibility	possibility	NOUN
ajbmeb-466	122	48	of	of	ADP
ajbmeb-466	122	49	its	its	PRON
ajbmeb-466	122	50	failure	failure	NOUN
ajbmeb-466	122	51	to	to	PART
ajbmeb-466	122	52	prevent	prevent	VERB
ajbmeb-466	122	53	,	,	PUNCT
ajbmeb-466	122	54	detect	detect	VERB
ajbmeb-466	122	55	and	and	CCONJ
ajbmeb-466	122	56	rectify	rectify	VERB
ajbmeb-466	122	57	errors	error	NOUN
ajbmeb-466	122	58	and	and	CCONJ
ajbmeb-466	122	59	violations	violation	NOUN
ajbmeb-466	122	60	.	.	PUNCT
ajbmeb-466	123	1	3discovery	3discovery	NUM
ajbmeb-466	123	2	risks	risk	NOUN
ajbmeb-466	123	3	:	:	PUNCT
ajbmeb-466	123	4	these	these	PRON
ajbmeb-466	123	5	are	be	AUX
ajbmeb-466	123	6	risks	risk	NOUN
ajbmeb-466	123	7	that	that	PRON
ajbmeb-466	123	8	show	show	VERB
ajbmeb-466	123	9	that	that	SCONJ
ajbmeb-466	123	10	an	an	DET
ajbmeb-466	123	11	auditor	auditor	NOUN
ajbmeb-466	123	12	's	's	PART
ajbmeb-466	123	13	procedures	procedure	NOUN
ajbmeb-466	123	14	for	for	ADP
ajbmeb-466	123	15	checking	check	VERB
ajbmeb-466	123	16	accounts	account	NOUN
ajbmeb-466	123	17	do	do	AUX
ajbmeb-466	123	18	not	not	PART
ajbmeb-466	123	19	reveal	reveal	VERB
ajbmeb-466	123	20	an	an	DET
ajbmeb-466	123	21	error	error	NOUN
ajbmeb-466	123	22	in	in	ADP
ajbmeb-466	123	23	the	the	DET
ajbmeb-466	123	24	balance	balance	NOUN
ajbmeb-466	123	25	of	of	ADP
ajbmeb-466	123	26	an	an	DET
ajbmeb-466	123	27	account	account	NOUN
ajbmeb-466	123	28	or	or	CCONJ
ajbmeb-466	123	29	a	a	DET
ajbmeb-466	123	30	group	group	NOUN
ajbmeb-466	123	31	of	of	ADP
ajbmeb-466	123	32	similar	similar	ADJ
ajbmeb-466	123	33	transactions	transaction	NOUN
ajbmeb-466	123	34	that	that	PRON
ajbmeb-466	123	35	may	may	AUX
ajbmeb-466	123	36	be	be	AUX
ajbmeb-466	123	37	significant	significant	ADJ
ajbmeb-466	123	38	individually	individually	ADV
ajbmeb-466	123	39	or	or	CCONJ
ajbmeb-466	123	40	when	when	SCONJ
ajbmeb-466	123	41	combined	combine	VERB
ajbmeb-466	123	42	with	with	ADP
ajbmeb-466	123	43	errors	error	NOUN
ajbmeb-466	123	44	in	in	ADP
ajbmeb-466	123	45	other	other	ADJ
ajbmeb-466	123	46	balances	balance	NOUN
ajbmeb-466	123	47	or	or	CCONJ
ajbmeb-466	123	48	groups	group	NOUN
ajbmeb-466	123	49	of	of	ADP
ajbmeb-466	123	50	operations	operation	NOUN
ajbmeb-466	123	51	.	.	PUNCT
ajbmeb-466	124	1	it	it	PRON
ajbmeb-466	124	2	should	should	AUX
ajbmeb-466	124	3	be	be	AUX
ajbmeb-466	124	4	noted	note	VERB
ajbmeb-466	124	5	that	that	SCONJ
ajbmeb-466	124	6	the	the	DET
ajbmeb-466	124	7	risks	risk	NOUN
ajbmeb-466	124	8	of	of	ADP
ajbmeb-466	124	9	discovery	discovery	NOUN
ajbmeb-466	124	10	always	always	ADV
ajbmeb-466	124	11	exist	exist	VERB
ajbmeb-466	124	12	,	,	PUNCT
ajbmeb-466	124	13	even	even	ADV
ajbmeb-466	124	14	if	if	SCONJ
ajbmeb-466	124	15	the	the	DET
ajbmeb-466	124	16	audit	audit	NOUN
ajbmeb-466	124	17	is	be	AUX
ajbmeb-466	124	18	100	100	NUM
ajbmeb-466	124	19	%	%	NOUN
ajbmeb-466	124	20	.	.	PUNCT
ajbmeb-466	125	1	in	in	ADP
ajbmeb-466	125	2	other	other	ADJ
ajbmeb-466	125	3	words	word	NOUN
ajbmeb-466	125	4	,	,	PUNCT
ajbmeb-466	125	5	even	even	ADV
ajbmeb-466	125	6	if	if	SCONJ
ajbmeb-466	125	7	the	the	DET
ajbmeb-466	125	8	audit	audit	NOUN
ajbmeb-466	125	9	process	process	NOUN
ajbmeb-466	125	10	is	be	AUX
ajbmeb-466	125	11	detailed	detail	VERB
ajbmeb-466	125	12	,	,	PUNCT
ajbmeb-466	125	13	these	these	DET
ajbmeb-466	125	14	risks	risk	NOUN
ajbmeb-466	125	15	can	can	AUX
ajbmeb-466	125	16	not	not	PART
ajbmeb-466	125	17	be	be	AUX
ajbmeb-466	125	18	completely	completely	ADV
ajbmeb-466	125	19	avoided	avoid	VERB
ajbmeb-466	125	20	,	,	PUNCT
ajbmeb-466	125	21	because	because	SCONJ
ajbmeb-466	125	22	most	most	ADJ
ajbmeb-466	125	23	of	of	ADP
ajbmeb-466	125	24	the	the	DET
ajbmeb-466	125	25	evidence	evidence	NOUN
ajbmeb-466	125	26	is	be	AUX
ajbmeb-466	125	27	presented	present	VERB
ajbmeb-466	125	28	and	and	CCONJ
ajbmeb-466	125	29	not	not	PART
ajbmeb-466	125	30	decisive	decisive	ADJ
ajbmeb-466	125	31	,	,	PUNCT
ajbmeb-466	125	32	and	and	CCONJ
ajbmeb-466	125	33	also	also	ADV
ajbmeb-466	125	34	because	because	SCONJ
ajbmeb-466	125	35	there	there	PRON
ajbmeb-466	125	36	are	be	VERB
ajbmeb-466	125	37	limitations	limitation	NOUN
ajbmeb-466	125	38	and	and	CCONJ
ajbmeb-466	125	39	subjective	subjective	ADJ
ajbmeb-466	125	40	perceptions	perception	NOUN
ajbmeb-466	125	41	of	of	ADP
ajbmeb-466	125	42	any	any	DET
ajbmeb-466	125	43	audit	audit	NOUN
ajbmeb-466	125	44	process	process	NOUN
ajbmeb-466	125	45	(	(	PUNCT
ajbmeb-466	125	46	international	international	PROPN
ajbmeb-466	125	47	federation	federation	PROPN
ajbmeb-466	125	48	of	of	ADP
ajbmeb-466	125	49	accountants	accountant	NOUN
ajbmeb-466	125	50	,	,	PUNCT
ajbmeb-466	125	51	2003	2003	NUM
ajbmeb-466	125	52	,	,	PUNCT
ajbmeb-466	125	53	p.	p.	NOUN
ajbmeb-466	125	54	126	126	NUM
ajbmeb-466	125	55	)	)	PUNCT
ajbmeb-466	125	56	.	.	PUNCT
ajbmeb-466	126	1	the	the	DET
ajbmeb-466	126	2	reasons	reason	NOUN
ajbmeb-466	126	3	for	for	ADP
ajbmeb-466	126	4	these	these	DET
ajbmeb-466	126	5	risks	risk	NOUN
ajbmeb-466	126	6	are	be	AUX
ajbmeb-466	126	7	attributed	attribute	VERB
ajbmeb-466	126	8	to	to	ADP
ajbmeb-466	126	9	the	the	DET
ajbmeb-466	126	10	following	following	NOUN
ajbmeb-466	126	11	:	:	PUNCT
ajbmeb-466	126	12	(	(	PUNCT
ajbmeb-466	126	13	jabbar	jabbar	PROPN
ajbmeb-466	126	14	,	,	PUNCT
ajbmeb-466	126	15	2010	2010	NUM
ajbmeb-466	126	16	,	,	PUNCT
ajbmeb-466	126	17	p.	p.	NOUN
ajbmeb-466	126	18	116	116	NUM
ajbmeb-466	126	19	)	)	PUNCT
ajbmeb-466	126	20	1failure	1failure	NUM
ajbmeb-466	126	21	to	to	PART
ajbmeb-466	126	22	detect	detect	VERB
ajbmeb-466	126	23	error	error	NOUN
ajbmeb-466	126	24	or	or	CCONJ
ajbmeb-466	126	25	fraud	fraud	NOUN
ajbmeb-466	126	26	due	due	ADP
ajbmeb-466	126	27	to	to	ADP
ajbmeb-466	126	28	the	the	DET
ajbmeb-466	126	29	use	use	NOUN
ajbmeb-466	126	30	of	of	ADP
ajbmeb-466	126	31	an	an	DET
ajbmeb-466	126	32	inappropriate	inappropriate	ADJ
ajbmeb-466	126	33	sampling	sampling	NOUN
ajbmeb-466	126	34	method	method	NOUN
ajbmeb-466	126	35	or	or	CCONJ
ajbmeb-466	126	36	insufficient	insufficient	ADJ
ajbmeb-466	126	37	sample	sample	NOUN
ajbmeb-466	126	38	size	size	NOUN
ajbmeb-466	126	39	.	.	PUNCT
ajbmeb-466	127	1	2the	2the	DET
ajbmeb-466	127	2	use	use	NOUN
ajbmeb-466	127	3	of	of	ADP
ajbmeb-466	127	4	inappropriate	inappropriate	ADJ
ajbmeb-466	127	5	audit	audit	NOUN
ajbmeb-466	127	6	procedures	procedure	NOUN
ajbmeb-466	127	7	at	at	ADP
ajbmeb-466	127	8	a	a	DET
ajbmeb-466	127	9	particular	particular	ADJ
ajbmeb-466	127	10	time	time	NOUN
ajbmeb-466	127	11	.	.	PUNCT
ajbmeb-466	128	1	3failure	3failure	NUM
ajbmeb-466	128	2	to	to	PART
ajbmeb-466	128	3	reach	reach	VERB
ajbmeb-466	128	4	the	the	DET
ajbmeb-466	128	5	correct	correct	ADJ
ajbmeb-466	128	6	conclusion	conclusion	NOUN
ajbmeb-466	128	7	through	through	ADP
ajbmeb-466	128	8	audit	audit	NOUN
ajbmeb-466	128	9	evidence	evidence	NOUN
ajbmeb-466	128	10	and	and	CCONJ
ajbmeb-466	128	11	analytical	analytical	ADJ
ajbmeb-466	128	12	examination	examination	NOUN
ajbmeb-466	128	13	.	.	PUNCT
ajbmeb-466	129	1	4failure	4failure	NUM
ajbmeb-466	129	2	to	to	PART
ajbmeb-466	129	3	interpret	interpret	VERB
ajbmeb-466	129	4	the	the	DET
ajbmeb-466	129	5	results	result	NOUN
ajbmeb-466	129	6	reached	reach	VERB
ajbmeb-466	129	7	.	.	PUNCT
ajbmeb-466	130	1	5incompetence	5incompetence	NUM
ajbmeb-466	130	2	or	or	CCONJ
ajbmeb-466	130	3	sufficient	sufficient	ADJ
ajbmeb-466	130	4	qualification	qualification	NOUN
ajbmeb-466	130	5	of	of	ADP
ajbmeb-466	130	6	the	the	DET
ajbmeb-466	130	7	auditor	auditor	NOUN
ajbmeb-466	130	8	.	.	PUNCT
ajbmeb-466	131	1	risks	risk	NOUN
ajbmeb-466	131	2	associated	associate	VERB
ajbmeb-466	131	3	with	with	ADP
ajbmeb-466	131	4	the	the	DET
ajbmeb-466	131	5	industrial	industrial	ADJ
ajbmeb-466	131	6	specialization	specialization	NOUN
ajbmeb-466	131	7	strategy	strategy	NOUN
ajbmeb-466	131	8	in	in	ADP
ajbmeb-466	131	9	auditing	audit	VERB
ajbmeb-466	131	10	the	the	DET
ajbmeb-466	131	11	past	past	ADJ
ajbmeb-466	131	12	years	year	NOUN
ajbmeb-466	131	13	have	have	AUX
ajbmeb-466	131	14	witnessed	witness	VERB
ajbmeb-466	131	15	the	the	DET
ajbmeb-466	131	16	merger	merger	NOUN
ajbmeb-466	131	17	of	of	ADP
ajbmeb-466	131	18	some	some	DET
ajbmeb-466	131	19	major	major	ADJ
ajbmeb-466	131	20	audit	audit	NOUN
ajbmeb-466	131	21	offices	office	NOUN
ajbmeb-466	131	22	in	in	ADP
ajbmeb-466	131	23	order	order	NOUN
ajbmeb-466	131	24	to	to	PART
ajbmeb-466	131	25	reorganize	reorganize	VERB
ajbmeb-466	131	26	their	their	PRON
ajbmeb-466	131	27	activities	activity	NOUN
ajbmeb-466	131	28	in	in	ADP
ajbmeb-466	131	29	the	the	DET
ajbmeb-466	131	30	field	field	NOUN
ajbmeb-466	131	31	of	of	ADP
ajbmeb-466	131	32	auditing	auditing	NOUN
ajbmeb-466	131	33	on	on	ADP
ajbmeb-466	131	34	the	the	DET
ajbmeb-466	131	35	basis	basis	NOUN
ajbmeb-466	131	36	of	of	ADP
ajbmeb-466	131	37	sectoral	sectoral	ADJ
ajbmeb-466	131	38	specialization	specialization	NOUN
ajbmeb-466	131	39	.	.	PUNCT
ajbmeb-466	132	1	the	the	DET
ajbmeb-466	132	2	aim	aim	NOUN
ajbmeb-466	132	3	of	of	ADP
ajbmeb-466	132	4	these	these	DET
ajbmeb-466	132	5	mergers	merger	NOUN
ajbmeb-466	132	6	is	be	AUX
ajbmeb-466	132	7	providing	provide	VERB
ajbmeb-466	132	8	audit	audit	NOUN
ajbmeb-466	132	9	services	service	NOUN
ajbmeb-466	132	10	at	at	ADP
ajbmeb-466	132	11	a	a	DET
ajbmeb-466	132	12	high	high	ADJ
ajbmeb-466	132	13	degree	degree	NOUN
ajbmeb-466	132	14	of	of	ADP
ajbmeb-466	132	15	efficiency	efficiency	NOUN
ajbmeb-466	132	16	,	,	PUNCT
ajbmeb-466	132	17	and	and	CCONJ
ajbmeb-466	132	18	in	in	ADP
ajbmeb-466	132	19	order	order	NOUN
ajbmeb-466	132	20	to	to	PART
ajbmeb-466	132	21	increase	increase	VERB
ajbmeb-466	132	22	the	the	DET
ajbmeb-466	132	23	confidence	confidence	NOUN
ajbmeb-466	132	24	of	of	ADP
ajbmeb-466	132	25	the	the	DET
ajbmeb-466	132	26	external	external	ADJ
ajbmeb-466	132	27	auditor	auditor	NOUN
ajbmeb-466	132	28	in	in	ADP
ajbmeb-466	132	29	the	the	DET
ajbmeb-466	132	30	community	community	NOUN
ajbmeb-466	132	31	’s	’s	PART
ajbmeb-466	132	32	confidence	confidence	NOUN
ajbmeb-466	132	33	in	in	ADP
ajbmeb-466	132	34	reducing	reduce	VERB
ajbmeb-466	132	35	the	the	DET
ajbmeb-466	132	36	process	process	NOUN
ajbmeb-466	132	37	of	of	ADP
ajbmeb-466	132	38	risks	risk	NOUN
ajbmeb-466	132	39	to	to	PART
ajbmeb-466	132	40	which	which	PRON
ajbmeb-466	132	41	the	the	DET
ajbmeb-466	132	42	auditor	auditor	NOUN
ajbmeb-466	132	43	is	be	AUX
ajbmeb-466	132	44	exposed	expose	VERB
ajbmeb-466	132	45	.	.	PUNCT
ajbmeb-466	133	1	this	this	PRON
ajbmeb-466	133	2	is	be	AUX
ajbmeb-466	133	3	ultimately	ultimately	ADV
ajbmeb-466	133	4	reflected	reflect	VERB
ajbmeb-466	133	5	in	in	ADP
ajbmeb-466	133	6	the	the	DET
ajbmeb-466	133	7	degree	degree	NOUN
ajbmeb-466	133	8	of	of	ADP
ajbmeb-466	133	9	quality	quality	NOUN
ajbmeb-466	133	10	and	and	CCONJ
ajbmeb-466	133	11	accuracy	accuracy	NOUN
ajbmeb-466	133	12	of	of	ADP
ajbmeb-466	133	13	the	the	DET
ajbmeb-466	133	14	external	external	ADJ
ajbmeb-466	133	15	audit	audit	NOUN
ajbmeb-466	133	16	process	process	NOUN
ajbmeb-466	133	17	,	,	PUNCT
ajbmeb-466	133	18	as	as	SCONJ
ajbmeb-466	133	19	sectoral	sectoral	ADJ
ajbmeb-466	133	20	specialization	specialization	NOUN
ajbmeb-466	133	21	does	do	AUX
ajbmeb-466	133	22	not	not	PART
ajbmeb-466	133	23	succeed	succeed	VERB
ajbmeb-466	133	24	except	except	SCONJ
ajbmeb-466	133	25	in	in	ADP
ajbmeb-466	133	26	light	light	NOUN
ajbmeb-466	133	27	of	of	ADP
ajbmeb-466	133	28	the	the	DET
ajbmeb-466	133	29	size	size	NOUN
ajbmeb-466	133	30	of	of	ADP
ajbmeb-466	133	31	the	the	DET
ajbmeb-466	133	32	large	large	ADJ
ajbmeb-466	133	33	audit	audit	NOUN
ajbmeb-466	133	34	offices	office	NOUN
ajbmeb-466	133	35	,	,	PUNCT
ajbmeb-466	133	36	and	and	CCONJ
ajbmeb-466	133	37	their	their	PRON
ajbmeb-466	133	38	reliance	reliance	NOUN
ajbmeb-466	133	39	on	on	ADP
ajbmeb-466	133	40	providing	provide	VERB
ajbmeb-466	133	41	an	an	DET
ajbmeb-466	133	42	appropriate	appropriate	ADJ
ajbmeb-466	133	43	number	number	NOUN
ajbmeb-466	133	44	of	of	ADP
ajbmeb-466	133	45	auditors	auditor	NOUN
ajbmeb-466	133	46	with	with	ADP
ajbmeb-466	133	47	different	different	ADJ
ajbmeb-466	133	48	sectoral	sectoral	ADJ
ajbmeb-466	133	49	specializations	specialization	NOUN
ajbmeb-466	133	50	.	.	PUNCT
ajbmeb-466	134	1	mcallister	mcallister	PROPN
ajbmeb-466	134	2	&	&	CCONJ
ajbmeb-466	134	3	cripe	cripe	PROPN
ajbmeb-466	134	4	(	(	PUNCT
ajbmeb-466	134	5	2008	2008	NUM
ajbmeb-466	134	6	)	)	PUNCT
ajbmeb-466	134	7	indicated	indicate	VERB
ajbmeb-466	134	8	that	that	SCONJ
ajbmeb-466	134	9	in	in	ADP
ajbmeb-466	134	10	order	order	NOUN
ajbmeb-466	134	11	to	to	PART
ajbmeb-466	134	12	face	face	VERB
ajbmeb-466	134	13	the	the	DET
ajbmeb-466	134	14	risks	risk	NOUN
ajbmeb-466	134	15	that	that	PRON
ajbmeb-466	134	16	may	may	AUX
ajbmeb-466	134	17	accompany	accompany	VERB
ajbmeb-466	134	18	the	the	DET
ajbmeb-466	134	19	industrial	industrial	ADJ
ajbmeb-466	134	20	specialization	specialization	NOUN
ajbmeb-466	134	21	strategy	strategy	NOUN
ajbmeb-466	134	22	,	,	PUNCT
ajbmeb-466	134	23	an	an	DET
ajbmeb-466	134	24	approach	approach	NOUN
ajbmeb-466	134	25	consisting	consist	VERB
ajbmeb-466	134	26	of	of	ADP
ajbmeb-466	134	27	several	several	ADJ
ajbmeb-466	134	28	steps	step	NOUN
ajbmeb-466	134	29	must	must	AUX
ajbmeb-466	134	30	be	be	AUX
ajbmeb-466	134	31	followed	follow	VERB
ajbmeb-466	134	32	,	,	PUNCT
ajbmeb-466	134	33	as	as	SCONJ
ajbmeb-466	134	34	follows	follow	VERB
ajbmeb-466	134	35	:	:	PUNCT
ajbmeb-466	134	36	the	the	DET
ajbmeb-466	134	37	first	first	ADJ
ajbmeb-466	134	38	step	step	NOUN
ajbmeb-466	134	39	:	:	PUNCT
ajbmeb-466	134	40	it	it	PRON
ajbmeb-466	134	41	aims	aim	VERB
ajbmeb-466	134	42	to	to	PART
ajbmeb-466	134	43	confront	confront	VERB
ajbmeb-466	134	44	the	the	DET
ajbmeb-466	134	45	inappropriate	inappropriate	ADJ
ajbmeb-466	134	46	publication	publication	NOUN
ajbmeb-466	134	47	of	of	ADP
ajbmeb-466	134	48	customer	customer	NOUN
ajbmeb-466	134	49	information	information	NOUN
ajbmeb-466	134	50	,	,	PUNCT
ajbmeb-466	134	51	by	by	ADP
ajbmeb-466	134	52	adopting	adopt	VERB
ajbmeb-466	134	53	the	the	DET
ajbmeb-466	134	54	following	following	NOUN
ajbmeb-466	134	55	:	:	PUNCT
ajbmeb-466	134	56	1asking	1asking	NUM
ajbmeb-466	134	57	three	three	NUM
ajbmeb-466	134	58	questions	question	NOUN
ajbmeb-466	134	59	at	at	ADP
ajbmeb-466	134	60	the	the	DET
ajbmeb-466	134	61	beginning	beginning	NOUN
ajbmeb-466	134	62	of	of	ADP
ajbmeb-466	134	63	each	each	DET
ajbmeb-466	134	64	audit	audit	NOUN
ajbmeb-466	134	65	correlation	correlation	NOUN
ajbmeb-466	134	66	in	in	ADP
ajbmeb-466	134	67	order	order	NOUN
ajbmeb-466	134	68	to	to	PART
ajbmeb-466	134	69	reduce	reduce	VERB
ajbmeb-466	134	70	the	the	DET
ajbmeb-466	134	71	possibility	possibility	NOUN
ajbmeb-466	134	72	of	of	ADP
ajbmeb-466	134	73	inappropriate	inappropriate	ADJ
ajbmeb-466	134	74	publication	publication	NOUN
ajbmeb-466	134	75	of	of	ADP
ajbmeb-466	134	76	information	information	NOUN
ajbmeb-466	134	77	,	,	PUNCT
ajbmeb-466	134	78	whether	whether	SCONJ
ajbmeb-466	134	79	intentional	intentional	ADJ
ajbmeb-466	134	80	or	or	CCONJ
ajbmeb-466	134	81	unintentional	unintentional	ADJ
ajbmeb-466	134	82	.	.	PUNCT
ajbmeb-466	135	1	the	the	DET
ajbmeb-466	135	2	three	three	NUM
ajbmeb-466	135	3	questions	question	NOUN
ajbmeb-466	135	4	are	be	AUX
ajbmeb-466	135	5	:	:	PUNCT
ajbmeb-466	135	6	who	who	PRON
ajbmeb-466	135	7	has	have	VERB
ajbmeb-466	135	8	the	the	DET
ajbmeb-466	135	9	right	right	NOUN
ajbmeb-466	135	10	to	to	PART
ajbmeb-466	135	11	access	access	VERB
ajbmeb-466	135	12	the	the	DET
ajbmeb-466	135	13	customer	customer	NOUN
ajbmeb-466	135	14	's	's	PART
ajbmeb-466	135	15	information	information	NOUN
ajbmeb-466	135	16	?	?	PUNCT
ajbmeb-466	136	1	what	what	PRON
ajbmeb-466	136	2	are	be	AUX
ajbmeb-466	136	3	the	the	DET
ajbmeb-466	136	4	guidelines	guideline	NOUN
ajbmeb-466	136	5	for	for	ADP
ajbmeb-466	136	6	maintaining	maintain	VERB
ajbmeb-466	136	7	the	the	DET
ajbmeb-466	136	8	american	american	ADJ
ajbmeb-466	136	9	journal	journal	PROPN
ajbmeb-466	136	10	of	of	ADP
ajbmeb-466	136	11	business	business	NOUN
ajbmeb-466	136	12	management	management	NOUN
ajbmeb-466	136	13	,	,	PUNCT
ajbmeb-466	136	14	economics	economic	NOUN
ajbmeb-466	136	15	and	and	CCONJ
ajbmeb-466	136	16	banking	banking	NOUN
ajbmeb-466	136	17	volume	volume	NOUN
ajbmeb-466	136	18	10	10	NUM
ajbmeb-466	136	19	march	march	NOUN
ajbmeb-466	136	20	,	,	PUNCT
ajbmeb-466	136	21	2023	2023	NUM
ajbmeb-466	136	22	p	p	NOUN
ajbmeb-466	136	23	a	a	DET
ajbmeb-466	136	24	g	g	NOUN
ajbmeb-466	136	25	e	e	NOUN
ajbmeb-466	136	26	|	|	ADV
ajbmeb-466	136	27	10	10	NUM
ajbmeb-466	136	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-466	136	29	confidentiality	confidentiality	NOUN
ajbmeb-466	136	30	of	of	ADP
ajbmeb-466	136	31	customer	customer	NOUN
ajbmeb-466	136	32	information	information	NOUN
ajbmeb-466	136	33	?	?	PUNCT
ajbmeb-466	137	1	to	to	PART
ajbmeb-466	137	2	whom	whom	PRON
ajbmeb-466	137	3	is	be	AUX
ajbmeb-466	137	4	proprietary	proprietary	ADJ
ajbmeb-466	137	5	information	information	NOUN
ajbmeb-466	137	6	distributed	distribute	VERB
ajbmeb-466	137	7	?	?	PUNCT
ajbmeb-466	138	1	2creating	2create	VERB
ajbmeb-466	138	2	an	an	DET
ajbmeb-466	138	3	environment	environment	NOUN
ajbmeb-466	138	4	of	of	ADP
ajbmeb-466	138	5	awareness	awareness	NOUN
ajbmeb-466	138	6	within	within	ADP
ajbmeb-466	138	7	the	the	DET
ajbmeb-466	138	8	audit	audit	NOUN
ajbmeb-466	138	9	firm	firm	NOUN
ajbmeb-466	138	10	regarding	regard	VERB
ajbmeb-466	138	11	the	the	DET
ajbmeb-466	138	12	confidentiality	confidentiality	NOUN
ajbmeb-466	138	13	of	of	ADP
ajbmeb-466	138	14	client	client	NOUN
ajbmeb-466	138	15	information	information	NOUN
ajbmeb-466	138	16	,	,	PUNCT
ajbmeb-466	138	17	based	base	VERB
ajbmeb-466	138	18	on	on	ADP
ajbmeb-466	138	19	five	five	NUM
ajbmeb-466	138	20	factors	factor	NOUN
ajbmeb-466	138	21	:	:	PUNCT
ajbmeb-466	138	22	a.	a.	PROPN
ajbmeb-466	138	23	good	good	ADJ
ajbmeb-466	138	24	example	example	NOUN
ajbmeb-466	138	25	by	by	ADP
ajbmeb-466	138	26	the	the	DET
ajbmeb-466	138	27	senior	senior	ADJ
ajbmeb-466	138	28	management	management	NOUN
ajbmeb-466	138	29	in	in	ADP
ajbmeb-466	138	30	the	the	DET
ajbmeb-466	138	31	auditing	auditing	NOUN
ajbmeb-466	138	32	company	company	NOUN
ajbmeb-466	138	33	.	.	PUNCT
ajbmeb-466	139	1	b.	b.	PROPN
ajbmeb-466	139	2	order	order	NOUN
ajbmeb-466	139	3	and	and	CCONJ
ajbmeb-466	139	4	law	law	NOUN
ajbmeb-466	139	5	.	.	PUNCT
ajbmeb-466	140	1	c.	c.	PROPN
ajbmeb-466	140	2	technology	technology	PROPN
ajbmeb-466	140	3	.	.	PUNCT
ajbmeb-466	141	1	d.	d.	PROPN
ajbmeb-466	141	2	education	education	PROPN
ajbmeb-466	141	3	and	and	CCONJ
ajbmeb-466	141	4	training	training	NOUN
ajbmeb-466	141	5	.	.	PUNCT
ajbmeb-466	142	1	e.	e.	PROPN
ajbmeb-466	142	2	audit	audit	PROPN
ajbmeb-466	142	3	correlation	correlation	NOUN
ajbmeb-466	142	4	management	management	NOUN
ajbmeb-466	142	5	.	.	PUNCT
ajbmeb-466	143	1	the	the	DET
ajbmeb-466	143	2	second	second	ADJ
ajbmeb-466	143	3	step	step	NOUN
ajbmeb-466	143	4	:	:	PUNCT
ajbmeb-466	143	5	it	it	PRON
ajbmeb-466	143	6	aims	aim	VERB
ajbmeb-466	143	7	to	to	PART
ajbmeb-466	143	8	confront	confront	VERB
ajbmeb-466	143	9	the	the	DET
ajbmeb-466	143	10	familiarity	familiarity	NOUN
ajbmeb-466	143	11	between	between	ADP
ajbmeb-466	143	12	the	the	DET
ajbmeb-466	143	13	auditor	auditor	NOUN
ajbmeb-466	143	14	and	and	CCONJ
ajbmeb-466	143	15	the	the	DET
ajbmeb-466	143	16	audit	audit	NOUN
ajbmeb-466	143	17	client	client	NOUN
ajbmeb-466	143	18	.	.	PUNCT
ajbmeb-466	144	1	this	this	DET
ajbmeb-466	144	2	step	step	NOUN
ajbmeb-466	144	3	includes	include	VERB
ajbmeb-466	144	4	the	the	DET
ajbmeb-466	144	5	following	following	NOUN
ajbmeb-466	144	6	:	:	PUNCT
ajbmeb-466	144	7	a	a	X
ajbmeb-466	144	8	)	)	PUNCT
ajbmeb-466	144	9	compulsory	compulsory	ADJ
ajbmeb-466	144	10	rotation	rotation	NOUN
ajbmeb-466	144	11	of	of	ADP
ajbmeb-466	144	12	auditors	auditor	NOUN
ajbmeb-466	144	13	after	after	ADP
ajbmeb-466	144	14	a	a	DET
ajbmeb-466	144	15	period	period	NOUN
ajbmeb-466	144	16	of	of	ADP
ajbmeb-466	144	17	five	five	NUM
ajbmeb-466	144	18	years	year	NOUN
ajbmeb-466	144	19	maximum	maximum	ADJ
ajbmeb-466	144	20	.	.	PUNCT
ajbmeb-466	145	1	b	b	X
ajbmeb-466	145	2	)	)	PUNCT
ajbmeb-466	145	3	strengthening	strengthen	VERB
ajbmeb-466	145	4	and	and	CCONJ
ajbmeb-466	145	5	activating	activate	VERB
ajbmeb-466	145	6	governance	governance	NOUN
ajbmeb-466	145	7	procedures	procedure	NOUN
ajbmeb-466	145	8	on	on	ADP
ajbmeb-466	145	9	an	an	DET
ajbmeb-466	145	10	ongoing	ongoing	ADJ
ajbmeb-466	145	11	basis	basis	NOUN
ajbmeb-466	145	12	.	.	PUNCT
ajbmeb-466	146	1	c	c	X
ajbmeb-466	146	2	)	)	PUNCT
ajbmeb-466	146	3	expanding	expand	VERB
ajbmeb-466	146	4	the	the	DET
ajbmeb-466	146	5	base	base	NOUN
ajbmeb-466	146	6	of	of	ADP
ajbmeb-466	146	7	companies	company	NOUN
ajbmeb-466	146	8	that	that	PRON
ajbmeb-466	146	9	the	the	DET
ajbmeb-466	146	10	auditor	auditor	NOUN
ajbmeb-466	146	11	audits	audits	NOUN
ajbmeb-466	146	12	within	within	ADP
ajbmeb-466	146	13	the	the	DET
ajbmeb-466	146	14	specialization	specialization	NOUN
ajbmeb-466	146	15	.	.	PUNCT
ajbmeb-466	147	1	the	the	DET
ajbmeb-466	147	2	third	third	ADJ
ajbmeb-466	147	3	step	step	NOUN
ajbmeb-466	147	4	:	:	PUNCT
ajbmeb-466	147	5	it	it	PRON
ajbmeb-466	147	6	aims	aim	VERB
ajbmeb-466	147	7	to	to	PART
ajbmeb-466	147	8	activate	activate	VERB
ajbmeb-466	147	9	the	the	DET
ajbmeb-466	147	10	supervisory	supervisory	ADJ
ajbmeb-466	147	11	role	role	NOUN
ajbmeb-466	147	12	of	of	ADP
ajbmeb-466	147	13	the	the	DET
ajbmeb-466	147	14	professional	professional	ADJ
ajbmeb-466	147	15	bodies	body	NOUN
ajbmeb-466	147	16	,	,	PUNCT
ajbmeb-466	147	17	the	the	DET
ajbmeb-466	147	18	stock	stock	NOUN
ajbmeb-466	147	19	exchange	exchange	NOUN
ajbmeb-466	147	20	and	and	CCONJ
ajbmeb-466	147	21	the	the	DET
ajbmeb-466	147	22	relevant	relevant	ADJ
ajbmeb-466	147	23	government	government	NOUN
ajbmeb-466	147	24	agencies	agency	NOUN
ajbmeb-466	147	25	.	.	PUNCT
ajbmeb-466	148	1	the	the	DET
ajbmeb-466	148	2	relationship	relationship	NOUN
ajbmeb-466	148	3	between	between	ADP
ajbmeb-466	148	4	audit	audit	NOUN
ajbmeb-466	148	5	specialization	specialization	NOUN
ajbmeb-466	148	6	and	and	CCONJ
ajbmeb-466	148	7	audit	audit	NOUN
ajbmeb-466	148	8	risk	risk	NOUN
ajbmeb-466	148	9	audit	audit	NOUN
ajbmeb-466	148	10	specialization	specialization	NOUN
ajbmeb-466	148	11	in	in	ADP
ajbmeb-466	148	12	a	a	DET
ajbmeb-466	148	13	specific	specific	ADJ
ajbmeb-466	148	14	sector	sector	NOUN
ajbmeb-466	148	15	audit	audit	NOUN
ajbmeb-466	148	16	plays	play	VERB
ajbmeb-466	148	17	a	a	DET
ajbmeb-466	148	18	significant	significant	ADJ
ajbmeb-466	148	19	role	role	NOUN
ajbmeb-466	148	20	in	in	ADP
ajbmeb-466	148	21	reducing	reduce	VERB
ajbmeb-466	148	22	the	the	DET
ajbmeb-466	148	23	risk	risk	NOUN
ajbmeb-466	148	24	of	of	ADP
ajbmeb-466	148	25	fraud	fraud	NOUN
ajbmeb-466	148	26	resulting	result	VERB
ajbmeb-466	148	27	from	from	ADP
ajbmeb-466	148	28	cheating	cheat	VERB
ajbmeb-466	148	29	.	.	PUNCT
ajbmeb-466	149	1	it	it	PRON
ajbmeb-466	149	2	also	also	ADV
ajbmeb-466	149	3	plays	play	VERB
ajbmeb-466	149	4	a	a	DET
ajbmeb-466	149	5	significant	significant	ADJ
ajbmeb-466	149	6	role	role	NOUN
ajbmeb-466	149	7	in	in	ADP
ajbmeb-466	149	8	controlling	control	VERB
ajbmeb-466	149	9	the	the	DET
ajbmeb-466	149	10	risk	risk	NOUN
ajbmeb-466	149	11	of	of	ADP
ajbmeb-466	149	12	correlation	correlation	NOUN
ajbmeb-466	149	13	.	.	PUNCT
ajbmeb-466	150	1	one	one	NUM
ajbmeb-466	150	2	study	study	NOUN
ajbmeb-466	150	3	indicated	indicate	VERB
ajbmeb-466	150	4	that	that	SCONJ
ajbmeb-466	150	5	the	the	DET
ajbmeb-466	150	6	specialist	specialist	ADJ
ajbmeb-466	150	7	auditor	auditor	NOUN
ajbmeb-466	150	8	could	could	AUX
ajbmeb-466	150	9	detect	detect	VERB
ajbmeb-466	150	10	cases	case	NOUN
ajbmeb-466	150	11	of	of	ADP
ajbmeb-466	150	12	fraud	fraud	NOUN
ajbmeb-466	150	13	in	in	ADP
ajbmeb-466	150	14	the	the	DET
ajbmeb-466	150	15	financial	financial	ADJ
ajbmeb-466	150	16	reports	report	NOUN
ajbmeb-466	150	17	,	,	PUNCT
ajbmeb-466	150	18	given	give	VERB
ajbmeb-466	150	19	their	their	PRON
ajbmeb-466	150	20	experience	experience	NOUN
ajbmeb-466	150	21	in	in	ADP
ajbmeb-466	150	22	the	the	DET
ajbmeb-466	150	23	area	area	NOUN
ajbmeb-466	150	24	of	of	ADP
ajbmeb-466	150	25	client	client	NOUN
ajbmeb-466	150	26	activity	activity	NOUN
ajbmeb-466	150	27	and	and	CCONJ
ajbmeb-466	150	28	the	the	DET
ajbmeb-466	150	29	result	result	NOUN
ajbmeb-466	150	30	of	of	ADP
ajbmeb-466	150	31	their	their	PRON
ajbmeb-466	150	32	continuous	continuous	ADJ
ajbmeb-466	150	33	auditing	auditing	NOUN
ajbmeb-466	150	34	of	of	ADP
ajbmeb-466	150	35	homogeneous	homogeneous	ADJ
ajbmeb-466	150	36	activities	activity	NOUN
ajbmeb-466	150	37	.	.	PUNCT
ajbmeb-466	151	1	one	one	NUM
ajbmeb-466	151	2	study	study	NOUN
ajbmeb-466	151	3	saw	see	VERB
ajbmeb-466	151	4	that	that	SCONJ
ajbmeb-466	151	5	specialized	specialized	ADJ
ajbmeb-466	151	6	audits	audits	NOUN
ajbmeb-466	151	7	when	when	SCONJ
ajbmeb-466	151	8	engaged	engage	VERB
ajbmeb-466	151	9	in	in	ADP
ajbmeb-466	151	10	their	their	PRON
ajbmeb-466	151	11	professional	professional	ADJ
ajbmeb-466	151	12	work	work	NOUN
ajbmeb-466	151	13	within	within	ADP
ajbmeb-466	151	14	their	their	PRON
ajbmeb-466	151	15	field	field	NOUN
ajbmeb-466	151	16	of	of	ADP
ajbmeb-466	151	17	specialization	specialization	NOUN
ajbmeb-466	151	18	had	have	VERB
ajbmeb-466	151	19	sufficient	sufficient	ADJ
ajbmeb-466	151	20	expertise	expertise	NOUN
ajbmeb-466	151	21	,	,	PUNCT
ajbmeb-466	151	22	and	and	CCONJ
ajbmeb-466	151	23	had	have	VERB
ajbmeb-466	151	24	the	the	DET
ajbmeb-466	151	25	ability	ability	NOUN
ajbmeb-466	151	26	to	to	PART
ajbmeb-466	151	27	detect	detect	VERB
ajbmeb-466	151	28	fraud	fraud	NOUN
ajbmeb-466	151	29	compared	compare	VERB
ajbmeb-466	151	30	with	with	ADP
ajbmeb-466	151	31	the	the	DET
ajbmeb-466	151	32	auditors	auditor	NOUN
ajbmeb-466	151	33	'	'	PART
ajbmeb-466	151	34	limited	limited	ADJ
ajbmeb-466	151	35	experience	experience	NOUN
ajbmeb-466	151	36	.	.	PUNCT
ajbmeb-466	152	1	however	however	ADV
ajbmeb-466	152	2	,	,	PUNCT
ajbmeb-466	152	3	when	when	SCONJ
ajbmeb-466	152	4	specialist	specialist	ADJ
ajbmeb-466	152	5	auditors	auditor	NOUN
ajbmeb-466	152	6	go	go	VERB
ajbmeb-466	152	7	out	out	ADP
ajbmeb-466	152	8	of	of	ADP
ajbmeb-466	152	9	their	their	PRON
ajbmeb-466	152	10	field	field	NOUN
ajbmeb-466	152	11	of	of	ADP
ajbmeb-466	152	12	specialization	specialization	NOUN
ajbmeb-466	152	13	,	,	PUNCT
ajbmeb-466	152	14	their	their	PRON
ajbmeb-466	152	15	degree	degree	NOUN
ajbmeb-466	152	16	of	of	ADP
ajbmeb-466	152	17	professionalism	professionalism	NOUN
ajbmeb-466	152	18	decreases	decrease	VERB
ajbmeb-466	152	19	,	,	PUNCT
ajbmeb-466	152	20	and	and	CCONJ
ajbmeb-466	152	21	their	their	PRON
ajbmeb-466	152	22	ability	ability	NOUN
ajbmeb-466	152	23	to	to	PART
ajbmeb-466	152	24	study	study	VERB
ajbmeb-466	152	25	and	and	CCONJ
ajbmeb-466	152	26	analyse	analyse	VERB
ajbmeb-466	152	27	the	the	DET
ajbmeb-466	152	28	causes	cause	NOUN
ajbmeb-466	152	29	of	of	ADP
ajbmeb-466	152	30	fraud	fraud	NOUN
ajbmeb-466	152	31	is	be	AUX
ajbmeb-466	152	32	reduced	reduce	VERB
ajbmeb-466	152	33	.	.	PUNCT
ajbmeb-466	153	1	the	the	DET
ajbmeb-466	153	2	audit	audit	NOUN
ajbmeb-466	153	3	criteria	criterion	NOUN
ajbmeb-466	153	4	issued	issue	VERB
ajbmeb-466	153	5	by	by	ADP
ajbmeb-466	153	6	the	the	DET
ajbmeb-466	153	7	american	american	PROPN
ajbmeb-466	153	8	institute	institute	PROPN
ajbmeb-466	153	9	of	of	ADP
ajbmeb-466	153	10	certified	certify	VERB
ajbmeb-466	153	11	public	public	ADJ
ajbmeb-466	153	12	accountants	accountant	NOUN
ajbmeb-466	153	13	clarify	clarify	VERB
ajbmeb-466	153	14	that	that	SCONJ
ajbmeb-466	153	15	the	the	DET
ajbmeb-466	153	16	risks	risk	NOUN
ajbmeb-466	153	17	of	of	ADP
ajbmeb-466	153	18	correlation	correlation	NOUN
ajbmeb-466	153	19	must	must	AUX
ajbmeb-466	153	20	be	be	AUX
ajbmeb-466	153	21	taken	take	VERB
ajbmeb-466	153	22	into	into	ADP
ajbmeb-466	153	23	account	account	NOUN
ajbmeb-466	153	24	in	in	ADP
ajbmeb-466	153	25	each	each	DET
ajbmeb-466	153	26	audit	audit	NOUN
ajbmeb-466	153	27	process	process	NOUN
ajbmeb-466	153	28	,	,	PUNCT
ajbmeb-466	153	29	where	where	SCONJ
ajbmeb-466	153	30	the	the	DET
ajbmeb-466	153	31	risks	risk	NOUN
ajbmeb-466	153	32	of	of	ADP
ajbmeb-466	153	33	the	the	DET
ajbmeb-466	153	34	correlation	correlation	NOUN
ajbmeb-466	153	35	are	be	AUX
ajbmeb-466	153	36	:	:	PUNCT
ajbmeb-466	153	37	the	the	DET
ajbmeb-466	153	38	risks	risk	NOUN
ajbmeb-466	153	39	of	of	ADP
ajbmeb-466	153	40	the	the	DET
ajbmeb-466	153	41	auditor	auditor	NOUN
ajbmeb-466	153	42	’s	’s	PART
ajbmeb-466	153	43	actions	action	NOUN
ajbmeb-466	153	44	,	,	PUNCT
ajbmeb-466	153	45	which	which	PRON
ajbmeb-466	153	46	are	be	AUX
ajbmeb-466	153	47	the	the	DET
ajbmeb-466	153	48	risks	risk	NOUN
ajbmeb-466	153	49	related	relate	VERB
ajbmeb-466	153	50	to	to	ADP
ajbmeb-466	153	51	the	the	DET
ajbmeb-466	153	52	cost	cost	NOUN
ajbmeb-466	153	53	of	of	ADP
ajbmeb-466	153	54	litigation	litigation	NOUN
ajbmeb-466	153	55	resulting	result	VERB
ajbmeb-466	153	56	from	from	ADP
ajbmeb-466	153	57	the	the	DET
ajbmeb-466	153	58	failure	failure	NOUN
ajbmeb-466	153	59	of	of	ADP
ajbmeb-466	153	60	a	a	DET
ajbmeb-466	153	61	specific	specific	ADJ
ajbmeb-466	153	62	audit	audit	NOUN
ajbmeb-466	153	63	process	process	NOUN
ajbmeb-466	153	64	,	,	PUNCT
ajbmeb-466	153	65	as	as	ADV
ajbmeb-466	153	66	well	well	ADV
ajbmeb-466	153	67	as	as	ADP
ajbmeb-466	153	68	the	the	DET
ajbmeb-466	153	69	risks	risk	NOUN
ajbmeb-466	153	70	related	relate	VERB
ajbmeb-466	153	71	to	to	ADP
ajbmeb-466	153	72	the	the	DET
ajbmeb-466	153	73	ability	ability	NOUN
ajbmeb-466	153	74	of	of	ADP
ajbmeb-466	153	75	the	the	DET
ajbmeb-466	153	76	institution	institution	NOUN
ajbmeb-466	153	77	under	under	ADP
ajbmeb-466	153	78	review	review	NOUN
ajbmeb-466	153	79	and	and	CCONJ
ajbmeb-466	153	80	its	its	PRON
ajbmeb-466	153	81	inability	inability	NOUN
ajbmeb-466	153	82	to	to	PART
ajbmeb-466	153	83	continue	continue	VERB
ajbmeb-466	153	84	and	and	CCONJ
ajbmeb-466	153	85	obtain	obtain	VERB
ajbmeb-466	153	86	the	the	DET
ajbmeb-466	153	87	return	return	NOUN
ajbmeb-466	153	88	,	,	PUNCT
ajbmeb-466	153	89	as	as	SCONJ
ajbmeb-466	153	90	specialized	specialized	ADJ
ajbmeb-466	153	91	auditors	auditor	NOUN
ajbmeb-466	153	92	can	can	AUX
ajbmeb-466	153	93	control	control	VERB
ajbmeb-466	153	94	the	the	DET
ajbmeb-466	153	95	risks	risk	NOUN
ajbmeb-466	153	96	of	of	ADP
ajbmeb-466	153	97	the	the	DET
ajbmeb-466	153	98	business	business	NOUN
ajbmeb-466	153	99	under	under	ADP
ajbmeb-466	153	100	review	review	NOUN
ajbmeb-466	153	101	by	by	ADP
ajbmeb-466	153	102	studying	study	VERB
ajbmeb-466	153	103	and	and	CCONJ
ajbmeb-466	153	104	analyzing	analyze	VERB
ajbmeb-466	153	105	the	the	DET
ajbmeb-466	153	106	administrative	administrative	ADJ
ajbmeb-466	153	107	aspects	aspect	NOUN
ajbmeb-466	153	108	of	of	ADP
ajbmeb-466	153	109	the	the	DET
ajbmeb-466	153	110	customer	customer	NOUN
ajbmeb-466	153	111	.	.	PUNCT
ajbmeb-466	154	1	this	this	PRON
ajbmeb-466	154	2	is	be	AUX
ajbmeb-466	154	3	also	also	ADV
ajbmeb-466	154	4	due	due	ADJ
ajbmeb-466	154	5	to	to	ADP
ajbmeb-466	154	6	the	the	DET
ajbmeb-466	154	7	integrity	integrity	NOUN
ajbmeb-466	154	8	and	and	CCONJ
ajbmeb-466	154	9	competition	competition	NOUN
ajbmeb-466	154	10	in	in	ADP
ajbmeb-466	154	11	the	the	DET
ajbmeb-466	154	12	industry	industry	NOUN
ajbmeb-466	154	13	and	and	CCONJ
ajbmeb-466	154	14	the	the	DET
ajbmeb-466	154	15	financial	financial	ADJ
ajbmeb-466	154	16	trends	trend	NOUN
ajbmeb-466	154	17	of	of	ADP
ajbmeb-466	154	18	the	the	DET
ajbmeb-466	154	19	institution	institution	NOUN
ajbmeb-466	154	20	.	.	PUNCT
ajbmeb-466	155	1	in	in	ADP
ajbmeb-466	155	2	addition	addition	NOUN
ajbmeb-466	155	3	to	to	ADP
ajbmeb-466	155	4	the	the	DET
ajbmeb-466	155	5	above	above	ADJ
ajbmeb-466	155	6	,	,	PUNCT
ajbmeb-466	155	7	if	if	SCONJ
ajbmeb-466	155	8	an	an	DET
ajbmeb-466	155	9	auditor	auditor	NOUN
ajbmeb-466	155	10	acted	act	VERB
ajbmeb-466	155	11	as	as	ADP
ajbmeb-466	155	12	a	a	DET
ajbmeb-466	155	13	specialist	specialist	NOUN
ajbmeb-466	155	14	,	,	PUNCT
ajbmeb-466	155	15	he	he	PRON
ajbmeb-466	155	16	/	/	SYM
ajbmeb-466	155	17	she	she	PRON
ajbmeb-466	155	18	will	will	AUX
ajbmeb-466	155	19	have	have	VERB
ajbmeb-466	155	20	the	the	DET
ajbmeb-466	155	21	ability	ability	NOUN
ajbmeb-466	155	22	to	to	PART
ajbmeb-466	155	23	control	control	VERB
ajbmeb-466	155	24	the	the	DET
ajbmeb-466	155	25	risks	risk	NOUN
ajbmeb-466	155	26	of	of	ADP
ajbmeb-466	155	27	his	his	PRON
ajbmeb-466	155	28	/	/	SYM
ajbmeb-466	155	29	her	her	PRON
ajbmeb-466	155	30	work	work	NOUN
ajbmeb-466	155	31	.	.	PUNCT
ajbmeb-466	156	1	the	the	DET
ajbmeb-466	156	2	auditor	auditor	NOUN
ajbmeb-466	156	3	’s	’s	PART
ajbmeb-466	156	4	specialization	specialization	NOUN
ajbmeb-466	156	5	plays	play	VERB
ajbmeb-466	156	6	a	a	DET
ajbmeb-466	156	7	big	big	ADJ
ajbmeb-466	156	8	role	role	NOUN
ajbmeb-466	156	9	in	in	ADP
ajbmeb-466	156	10	assessing	assess	VERB
ajbmeb-466	156	11	and	and	CCONJ
ajbmeb-466	156	12	reducing	reduce	VERB
ajbmeb-466	156	13	the	the	DET
ajbmeb-466	156	14	risks	risk	NOUN
ajbmeb-466	156	15	of	of	ADP
ajbmeb-466	156	16	the	the	DET
ajbmeb-466	156	17	audit	audit	NOUN
ajbmeb-466	156	18	inherent	inherent	ADJ
ajbmeb-466	156	19	in	in	ADP
ajbmeb-466	156	20	the	the	DET
ajbmeb-466	156	21	nature	nature	NOUN
ajbmeb-466	156	22	of	of	ADP
ajbmeb-466	156	23	the	the	DET
ajbmeb-466	156	24	industry	industry	NOUN
ajbmeb-466	156	25	or	or	CCONJ
ajbmeb-466	156	26	the	the	DET
ajbmeb-466	156	27	nature	nature	NOUN
ajbmeb-466	156	28	of	of	ADP
ajbmeb-466	156	29	the	the	DET
ajbmeb-466	156	30	account	account	NOUN
ajbmeb-466	156	31	.	.	PUNCT
ajbmeb-466	157	1	therefore	therefore	ADV
ajbmeb-466	157	2	,	,	PUNCT
ajbmeb-466	157	3	the	the	DET
ajbmeb-466	157	4	auditor	auditor	NOUN
ajbmeb-466	157	5	designs	design	VERB
ajbmeb-466	157	6	american	american	PROPN
ajbmeb-466	157	7	journal	journal	PROPN
ajbmeb-466	157	8	of	of	ADP
ajbmeb-466	157	9	business	business	NOUN
ajbmeb-466	157	10	management	management	NOUN
ajbmeb-466	157	11	,	,	PUNCT
ajbmeb-466	157	12	economics	economic	NOUN
ajbmeb-466	157	13	and	and	CCONJ
ajbmeb-466	157	14	banking	banking	NOUN
ajbmeb-466	157	15	volume	volume	NOUN
ajbmeb-466	157	16	10	10	NUM
ajbmeb-466	157	17	march	march	NOUN
ajbmeb-466	157	18	,	,	PUNCT
ajbmeb-466	157	19	2023	2023	NUM
ajbmeb-466	157	20	p	p	NOUN
ajbmeb-466	157	21	a	a	DET
ajbmeb-466	157	22	g	g	NOUN
ajbmeb-466	157	23	e	e	NOUN
ajbmeb-466	157	24	|	|	ADV
ajbmeb-466	157	25	11	11	NUM
ajbmeb-466	157	26	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-466	157	27	the	the	DET
ajbmeb-466	157	28	verification	verification	NOUN
ajbmeb-466	157	29	procedures	procedure	NOUN
ajbmeb-466	157	30	that	that	PRON
ajbmeb-466	157	31	help	help	VERB
ajbmeb-466	157	32	him	he	PRON
ajbmeb-466	157	33	/	/	SYM
ajbmeb-466	157	34	her	she	PRON
ajbmeb-466	157	35	in	in	ADP
ajbmeb-466	157	36	achieving	achieve	VERB
ajbmeb-466	157	37	a	a	DET
ajbmeb-466	157	38	sound	sound	ADJ
ajbmeb-466	157	39	judgment	judgment	NOUN
ajbmeb-466	157	40	on	on	ADP
ajbmeb-466	157	41	the	the	DET
ajbmeb-466	157	42	inherent	inherent	ADJ
ajbmeb-466	157	43	risks	risk	NOUN
ajbmeb-466	157	44	.	.	PUNCT
ajbmeb-466	158	1	the	the	DET
ajbmeb-466	158	2	importance	importance	NOUN
ajbmeb-466	158	3	of	of	ADP
ajbmeb-466	158	4	specialization	specialization	NOUN
ajbmeb-466	158	5	lies	lie	VERB
ajbmeb-466	158	6	in	in	ADP
ajbmeb-466	158	7	evaluating	evaluate	VERB
ajbmeb-466	158	8	these	these	DET
ajbmeb-466	158	9	procedures	procedure	NOUN
ajbmeb-466	158	10	,	,	PUNCT
ajbmeb-466	158	11	because	because	SCONJ
ajbmeb-466	158	12	the	the	DET
ajbmeb-466	158	13	auditor	auditor	NOUN
ajbmeb-466	158	14	's	's	PART
ajbmeb-466	158	15	knowledge	knowledge	NOUN
ajbmeb-466	158	16	of	of	ADP
ajbmeb-466	158	17	the	the	DET
ajbmeb-466	158	18	nature	nature	NOUN
ajbmeb-466	158	19	of	of	ADP
ajbmeb-466	158	20	the	the	DET
ajbmeb-466	158	21	industry	industry	NOUN
ajbmeb-466	158	22	to	to	PART
ajbmeb-466	158	23	which	which	PRON
ajbmeb-466	158	24	the	the	DET
ajbmeb-466	158	25	audited	audit	VERB
ajbmeb-466	158	26	entity	entity	NOUN
ajbmeb-466	158	27	belongs	belong	VERB
ajbmeb-466	158	28	enables	enable	VERB
ajbmeb-466	158	29	him	he	PRON
ajbmeb-466	158	30	/	/	SYM
ajbmeb-466	158	31	her	she	PRON
ajbmeb-466	158	32	to	to	PART
ajbmeb-466	158	33	be	be	AUX
ajbmeb-466	158	34	fully	fully	ADV
ajbmeb-466	158	35	aware	aware	ADJ
ajbmeb-466	158	36	of	of	ADP
ajbmeb-466	158	37	the	the	DET
ajbmeb-466	158	38	laws	law	NOUN
ajbmeb-466	158	39	and	and	CCONJ
ajbmeb-466	158	40	regulations	regulation	NOUN
ajbmeb-466	158	41	that	that	PRON
ajbmeb-466	158	42	regulate	regulate	VERB
ajbmeb-466	158	43	it	it	PRON
ajbmeb-466	158	44	,	,	PUNCT
ajbmeb-466	158	45	and	and	CCONJ
ajbmeb-466	158	46	the	the	DET
ajbmeb-466	158	47	economic	economic	ADJ
ajbmeb-466	158	48	conditions	condition	NOUN
ajbmeb-466	158	49	it	it	PRON
ajbmeb-466	158	50	is	be	AUX
ajbmeb-466	158	51	going	go	VERB
ajbmeb-466	158	52	through	through	ADP
ajbmeb-466	158	53	that	that	PRON
ajbmeb-466	158	54	may	may	AUX
ajbmeb-466	158	55	put	put	VERB
ajbmeb-466	158	56	pressure	pressure	NOUN
ajbmeb-466	158	57	on	on	ADP
ajbmeb-466	158	58	it	it	PRON
ajbmeb-466	158	59	.	.	PUNCT
ajbmeb-466	159	1	moreover	moreover	ADV
ajbmeb-466	159	2	the	the	DET
ajbmeb-466	159	3	auditor	auditor	NOUN
ajbmeb-466	159	4	has	have	VERB
ajbmeb-466	159	5	a	a	DET
ajbmeb-466	159	6	high	high	ADJ
ajbmeb-466	159	7	degree	degree	NOUN
ajbmeb-466	159	8	of	of	ADP
ajbmeb-466	159	9	understanding	understanding	NOUN
ajbmeb-466	159	10	of	of	ADP
ajbmeb-466	159	11	the	the	DET
ajbmeb-466	159	12	effects	effect	NOUN
ajbmeb-466	159	13	of	of	ADP
ajbmeb-466	159	14	non	non	ADJ
ajbmeb-466	159	15	-	-	NOUN
ajbmeb-466	159	16	continuity	continuity	NOUN
ajbmeb-466	159	17	in	in	ADP
ajbmeb-466	159	18	the	the	DET
ajbmeb-466	159	19	industry	industry	NOUN
ajbmeb-466	159	20	,	,	PUNCT
ajbmeb-466	159	21	as	as	ADV
ajbmeb-466	159	22	well	well	ADV
ajbmeb-466	159	23	as	as	ADP
ajbmeb-466	159	24	understanding	understand	VERB
ajbmeb-466	159	25	the	the	DET
ajbmeb-466	159	26	electronic	electronic	ADJ
ajbmeb-466	159	27	systems	system	NOUN
ajbmeb-466	159	28	in	in	ADP
ajbmeb-466	159	29	force	force	NOUN
ajbmeb-466	159	30	in	in	ADP
ajbmeb-466	159	31	the	the	DET
ajbmeb-466	159	32	entity	entity	NOUN
ajbmeb-466	159	33	.	.	PUNCT
ajbmeb-466	160	1	to	to	PART
ajbmeb-466	160	2	assess	assess	VERB
ajbmeb-466	160	3	the	the	DET
ajbmeb-466	160	4	risks	risk	NOUN
ajbmeb-466	160	5	of	of	ADP
ajbmeb-466	160	6	control	control	NOUN
ajbmeb-466	160	7	,	,	PUNCT
ajbmeb-466	160	8	the	the	DET
ajbmeb-466	160	9	auditor	auditor	NOUN
ajbmeb-466	160	10	studies	study	VERB
ajbmeb-466	160	11	the	the	DET
ajbmeb-466	160	12	internal	internal	ADJ
ajbmeb-466	160	13	control	control	NOUN
ajbmeb-466	160	14	system	system	NOUN
ajbmeb-466	160	15	applied	apply	VERB
ajbmeb-466	160	16	and	and	CCONJ
ajbmeb-466	160	17	its	its	PRON
ajbmeb-466	160	18	efficiency	efficiency	NOUN
ajbmeb-466	160	19	and	and	CCONJ
ajbmeb-466	160	20	identifies	identify	VERB
ajbmeb-466	160	21	its	its	PRON
ajbmeb-466	160	22	weaknesses	weakness	NOUN
ajbmeb-466	160	23	in	in	ADP
ajbmeb-466	160	24	terms	term	NOUN
ajbmeb-466	160	25	of	of	ADP
ajbmeb-466	160	26	conducting	conduct	VERB
ajbmeb-466	160	27	compliance	compliance	NOUN
ajbmeb-466	160	28	tests	test	NOUN
ajbmeb-466	160	29	on	on	ADP
ajbmeb-466	160	30	the	the	DET
ajbmeb-466	160	31	one	one	NUM
ajbmeb-466	160	32	hand	hand	NOUN
ajbmeb-466	160	33	and	and	CCONJ
ajbmeb-466	160	34	to	to	PART
ajbmeb-466	160	35	ensure	ensure	VERB
ajbmeb-466	160	36	the	the	DET
ajbmeb-466	160	37	extent	extent	NOUN
ajbmeb-466	160	38	of	of	ADP
ajbmeb-466	160	39	compliance	compliance	NOUN
ajbmeb-466	160	40	during	during	ADP
ajbmeb-466	160	41	practical	practical	ADJ
ajbmeb-466	160	42	application	application	NOUN
ajbmeb-466	160	43	on	on	ADP
ajbmeb-466	160	44	the	the	DET
ajbmeb-466	160	45	other	other	ADJ
ajbmeb-466	160	46	.	.	PUNCT
ajbmeb-466	161	1	this	this	PRON
ajbmeb-466	161	2	can	can	AUX
ajbmeb-466	161	3	be	be	AUX
ajbmeb-466	161	4	achieved	achieve	VERB
ajbmeb-466	161	5	by	by	ADP
ajbmeb-466	161	6	understanding	understand	VERB
ajbmeb-466	161	7	the	the	DET
ajbmeb-466	161	8	internal	internal	ADJ
ajbmeb-466	161	9	control	control	NOUN
ajbmeb-466	161	10	system	system	NOUN
ajbmeb-466	161	11	that	that	PRON
ajbmeb-466	161	12	can	can	AUX
ajbmeb-466	161	13	be	be	AUX
ajbmeb-466	161	14	judged	judge	VERB
ajbmeb-466	161	15	on	on	ADP
ajbmeb-466	161	16	the	the	DET
ajbmeb-466	161	17	extent	extent	NOUN
ajbmeb-466	161	18	of	of	ADP
ajbmeb-466	161	19	reliability	reliability	NOUN
ajbmeb-466	161	20	.	.	PUNCT
ajbmeb-466	162	1	the	the	DET
ajbmeb-466	162	2	auditor	auditor	NOUN
ajbmeb-466	162	3	's	's	PART
ajbmeb-466	162	4	specialization	specialization	NOUN
ajbmeb-466	162	5	contributes	contribute	VERB
ajbmeb-466	162	6	to	to	ADP
ajbmeb-466	162	7	the	the	DET
ajbmeb-466	162	8	identification	identification	NOUN
ajbmeb-466	162	9	of	of	ADP
ajbmeb-466	162	10	compliance	compliance	NOUN
ajbmeb-466	162	11	tests	test	NOUN
ajbmeb-466	162	12	,	,	PUNCT
ajbmeb-466	162	13	as	as	SCONJ
ajbmeb-466	162	14	they	they	PRON
ajbmeb-466	162	15	provide	provide	VERB
ajbmeb-466	162	16	the	the	DET
ajbmeb-466	162	17	auditor	auditor	NOUN
ajbmeb-466	162	18	with	with	ADP
ajbmeb-466	162	19	knowledge	knowledge	NOUN
ajbmeb-466	162	20	of	of	ADP
ajbmeb-466	162	21	where	where	SCONJ
ajbmeb-466	162	22	unintentional	unintentional	ADJ
ajbmeb-466	162	23	errors	error	NOUN
ajbmeb-466	162	24	are	be	AUX
ajbmeb-466	162	25	,	,	PUNCT
ajbmeb-466	162	26	as	as	ADV
ajbmeb-466	162	27	well	well	ADV
ajbmeb-466	162	28	as	as	ADP
ajbmeb-466	162	29	elements	element	NOUN
ajbmeb-466	162	30	that	that	PRON
ajbmeb-466	162	31	are	be	AUX
ajbmeb-466	162	32	easy	easy	ADJ
ajbmeb-466	162	33	to	to	PART
ajbmeb-466	162	34	manipulate	manipulate	VERB
ajbmeb-466	162	35	in	in	ADP
ajbmeb-466	162	36	that	that	DET
ajbmeb-466	162	37	industry	industry	NOUN
ajbmeb-466	162	38	and	and	CCONJ
ajbmeb-466	162	39	as	as	ADP
ajbmeb-466	162	40	a	a	DET
ajbmeb-466	162	41	result	result	NOUN
ajbmeb-466	162	42	of	of	ADP
ajbmeb-466	162	43	the	the	DET
ajbmeb-466	162	44	repetition	repetition	NOUN
ajbmeb-466	162	45	of	of	ADP
ajbmeb-466	162	46	the	the	DET
ajbmeb-466	162	47	audit	audit	NOUN
ajbmeb-466	162	48	process	process	NOUN
ajbmeb-466	162	49	in	in	ADP
ajbmeb-466	162	50	that	that	DET
ajbmeb-466	162	51	industry	industry	NOUN
ajbmeb-466	162	52	he	he	PRON
ajbmeb-466	162	53	has	have	VERB
ajbmeb-466	162	54	a	a	DET
ajbmeb-466	162	55	complete	complete	ADJ
ajbmeb-466	162	56	picture	picture	NOUN
ajbmeb-466	162	57	of	of	ADP
ajbmeb-466	162	58	the	the	DET
ajbmeb-466	162	59	internal	internal	ADJ
ajbmeb-466	162	60	control	control	NOUN
ajbmeb-466	162	61	system	system	NOUN
ajbmeb-466	162	62	.	.	PUNCT
ajbmeb-466	163	1	the	the	DET
ajbmeb-466	163	2	specialist	specialist	ADJ
ajbmeb-466	163	3	auditor	auditor	NOUN
ajbmeb-466	163	4	can	can	AUX
ajbmeb-466	163	5	control	control	VERB
ajbmeb-466	163	6	the	the	DET
ajbmeb-466	163	7	risk	risk	NOUN
ajbmeb-466	163	8	of	of	ADP
ajbmeb-466	163	9	detection	detection	NOUN
ajbmeb-466	163	10	based	base	VERB
ajbmeb-466	163	11	on	on	ADP
ajbmeb-466	163	12	his	his	PRON
ajbmeb-466	163	13	/	/	SYM
ajbmeb-466	163	14	her	her	PRON
ajbmeb-466	163	15	assessment	assessment	NOUN
ajbmeb-466	163	16	of	of	ADP
ajbmeb-466	163	17	the	the	DET
ajbmeb-466	163	18	control	control	NOUN
ajbmeb-466	163	19	risks	risk	NOUN
ajbmeb-466	163	20	and	and	CCONJ
ajbmeb-466	163	21	inherent	inherent	ADJ
ajbmeb-466	163	22	risks	risk	NOUN
ajbmeb-466	163	23	,	,	PUNCT
ajbmeb-466	163	24	by	by	ADP
ajbmeb-466	163	25	reducing	reduce	VERB
ajbmeb-466	163	26	the	the	DET
ajbmeb-466	163	27	risk	risk	NOUN
ajbmeb-466	163	28	of	of	ADP
ajbmeb-466	163	29	detection	detection	NOUN
ajbmeb-466	163	30	to	to	ADP
ajbmeb-466	163	31	the	the	DET
ajbmeb-466	163	32	lowest	low	ADJ
ajbmeb-466	163	33	possible	possible	ADJ
ajbmeb-466	163	34	level	level	NOUN
ajbmeb-466	163	35	by	by	ADP
ajbmeb-466	163	36	performing	perform	VERB
ajbmeb-466	163	37	analytical	analytical	ADJ
ajbmeb-466	163	38	examination	examination	NOUN
ajbmeb-466	163	39	and	and	CCONJ
ajbmeb-466	163	40	sample	sample	NOUN
ajbmeb-466	163	41	tests	test	NOUN
ajbmeb-466	163	42	.	.	PUNCT
ajbmeb-466	164	1	the	the	DET
ajbmeb-466	164	2	risk	risk	NOUN
ajbmeb-466	164	3	here	here	ADV
ajbmeb-466	164	4	lies	lie	VERB
ajbmeb-466	164	5	in	in	ADP
ajbmeb-466	164	6	analytical	analytical	ADJ
ajbmeb-466	164	7	tests	test	NOUN
ajbmeb-466	164	8	that	that	PRON
ajbmeb-466	164	9	may	may	AUX
ajbmeb-466	164	10	fail	fail	VERB
ajbmeb-466	164	11	to	to	PART
ajbmeb-466	164	12	detect	detect	VERB
ajbmeb-466	164	13	a	a	DET
ajbmeb-466	164	14	material	material	NOUN
ajbmeb-466	164	15	misstatement	misstatement	NOUN
ajbmeb-466	164	16	if	if	SCONJ
ajbmeb-466	164	17	the	the	DET
ajbmeb-466	164	18	analysis	analysis	NOUN
ajbmeb-466	164	19	is	be	AUX
ajbmeb-466	164	20	done	do	VERB
ajbmeb-466	164	21	incorrectly	incorrectly	ADV
ajbmeb-466	164	22	.	.	PUNCT
ajbmeb-466	165	1	therefore	therefore	ADV
ajbmeb-466	165	2	,	,	PUNCT
ajbmeb-466	165	3	the	the	DET
ajbmeb-466	165	4	specialized	specialized	ADJ
ajbmeb-466	165	5	auditor	auditor	NOUN
ajbmeb-466	165	6	has	have	VERB
ajbmeb-466	165	7	full	full	ADJ
ajbmeb-466	165	8	awareness	awareness	NOUN
ajbmeb-466	165	9	of	of	ADP
ajbmeb-466	165	10	the	the	DET
ajbmeb-466	165	11	assessment	assessment	NOUN
ajbmeb-466	165	12	of	of	ADP
ajbmeb-466	165	13	the	the	DET
ajbmeb-466	165	14	risks	risk	NOUN
ajbmeb-466	165	15	of	of	ADP
ajbmeb-466	165	16	financial	financial	ADJ
ajbmeb-466	165	17	statements	statement	NOUN
ajbmeb-466	165	18	.	.	PUNCT
ajbmeb-466	166	1	in	in	ADP
ajbmeb-466	166	2	this	this	DET
ajbmeb-466	166	3	regard	regard	NOUN
ajbmeb-466	166	4	,	,	PUNCT
ajbmeb-466	166	5	one	one	NUM
ajbmeb-466	166	6	study	study	NOUN
ajbmeb-466	166	7	found	find	VERB
ajbmeb-466	166	8	that	that	SCONJ
ajbmeb-466	166	9	companies	company	NOUN
ajbmeb-466	166	10	that	that	PRON
ajbmeb-466	166	11	have	have	AUX
ajbmeb-466	166	12	been	be	AUX
ajbmeb-466	166	13	audited	audit	VERB
ajbmeb-466	166	14	by	by	ADP
ajbmeb-466	166	15	specialized	specialized	ADJ
ajbmeb-466	166	16	auditors	auditor	NOUN
ajbmeb-466	166	17	have	have	VERB
ajbmeb-466	166	18	high	high	ADJ
ajbmeb-466	166	19	levels	level	NOUN
ajbmeb-466	166	20	of	of	ADP
ajbmeb-466	166	21	information	information	NOUN
ajbmeb-466	166	22	consistency	consistency	NOUN
ajbmeb-466	166	23	from	from	ADP
ajbmeb-466	166	24	companies	company	NOUN
ajbmeb-466	166	25	that	that	PRON
ajbmeb-466	166	26	have	have	AUX
ajbmeb-466	166	27	been	be	AUX
ajbmeb-466	166	28	audited	audit	VERB
ajbmeb-466	166	29	by	by	ADP
ajbmeb-466	166	30	non	non	ADJ
ajbmeb-466	166	31	-	-	ADJ
ajbmeb-466	166	32	specialized	specialized	ADJ
ajbmeb-466	166	33	auditors	auditor	NOUN
ajbmeb-466	166	34	.	.	PUNCT
ajbmeb-466	167	1	since	since	SCONJ
ajbmeb-466	167	2	the	the	DET
ajbmeb-466	167	3	auditor	auditor	NOUN
ajbmeb-466	167	4	’s	’s	PART
ajbmeb-466	167	5	goal	goal	NOUN
ajbmeb-466	167	6	is	be	AUX
ajbmeb-466	167	7	to	to	PART
ajbmeb-466	167	8	reduce	reduce	VERB
ajbmeb-466	167	9	the	the	DET
ajbmeb-466	167	10	degree	degree	NOUN
ajbmeb-466	167	11	of	of	ADP
ajbmeb-466	167	12	risk	risk	NOUN
ajbmeb-466	167	13	resulting	result	VERB
ajbmeb-466	167	14	from	from	ADP
ajbmeb-466	167	15	accounting	accounting	NOUN
ajbmeb-466	167	16	information	information	NOUN
ajbmeb-466	167	17	,	,	PUNCT
ajbmeb-466	167	18	the	the	DET
ajbmeb-466	167	19	informational	informational	ADJ
ajbmeb-466	167	20	consistency	consistency	NOUN
ajbmeb-466	167	21	associated	associate	VERB
ajbmeb-466	167	22	with	with	ADP
ajbmeb-466	167	23	specialization	specialization	NOUN
ajbmeb-466	167	24	improves	improve	VERB
ajbmeb-466	167	25	the	the	DET
ajbmeb-466	167	26	quality	quality	NOUN
ajbmeb-466	167	27	of	of	ADP
ajbmeb-466	167	28	the	the	DET
ajbmeb-466	167	29	audit	audit	NOUN
ajbmeb-466	167	30	process	process	NOUN
ajbmeb-466	167	31	as	as	ADP
ajbmeb-466	167	32	one	one	NUM
ajbmeb-466	167	33	of	of	ADP
ajbmeb-466	167	34	the	the	DET
ajbmeb-466	167	35	tasks	task	NOUN
ajbmeb-466	167	36	of	of	ADP
ajbmeb-466	167	37	the	the	DET
ajbmeb-466	167	38	auditing	auditing	NOUN
ajbmeb-466	167	39	profession	profession	NOUN
ajbmeb-466	167	40	.	.	PUNCT
ajbmeb-466	168	1	finally	finally	ADV
ajbmeb-466	168	2	,	,	PUNCT
ajbmeb-466	168	3	the	the	DET
ajbmeb-466	168	4	specialization	specialization	NOUN
ajbmeb-466	168	5	of	of	ADP
ajbmeb-466	168	6	the	the	DET
ajbmeb-466	168	7	auditor	auditor	NOUN
ajbmeb-466	168	8	in	in	ADP
ajbmeb-466	168	9	auditing	audit	VERB
ajbmeb-466	168	10	a	a	DET
ajbmeb-466	168	11	specific	specific	ADJ
ajbmeb-466	168	12	sector	sector	NOUN
ajbmeb-466	168	13	,	,	PUNCT
ajbmeb-466	168	14	in	in	ADP
ajbmeb-466	168	15	addition	addition	NOUN
ajbmeb-466	168	16	to	to	ADP
ajbmeb-466	168	17	reducing	reduce	VERB
ajbmeb-466	168	18	the	the	DET
ajbmeb-466	168	19	risk	risk	NOUN
ajbmeb-466	168	20	of	of	ADP
ajbmeb-466	168	21	auditing	auditing	NOUN
ajbmeb-466	168	22	,	,	PUNCT
ajbmeb-466	168	23	leads	lead	VERB
ajbmeb-466	168	24	to	to	ADP
ajbmeb-466	168	25	raising	raise	VERB
ajbmeb-466	168	26	the	the	DET
ajbmeb-466	168	27	level	level	NOUN
ajbmeb-466	168	28	of	of	ADP
ajbmeb-466	168	29	fees	fee	NOUN
ajbmeb-466	168	30	charged	charge	VERB
ajbmeb-466	168	31	by	by	ADP
ajbmeb-466	168	32	the	the	DET
ajbmeb-466	168	33	auditor	auditor	NOUN
ajbmeb-466	168	34	,	,	PUNCT
ajbmeb-466	168	35	as	as	ADV
ajbmeb-466	168	36	well	well	ADV
ajbmeb-466	168	37	as	as	ADP
ajbmeb-466	168	38	leads	lead	VERB
ajbmeb-466	168	39	to	to	ADP
ajbmeb-466	168	40	increasing	increase	VERB
ajbmeb-466	168	41	the	the	DET
ajbmeb-466	168	42	quality	quality	NOUN
ajbmeb-466	168	43	of	of	ADP
ajbmeb-466	168	44	the	the	DET
ajbmeb-466	168	45	audit	audit	NOUN
ajbmeb-466	168	46	process	process	NOUN
ajbmeb-466	168	47	by	by	ADP
ajbmeb-466	168	48	raising	raise	VERB
ajbmeb-466	168	49	the	the	DET
ajbmeb-466	168	50	professionalism	professionalism	NOUN
ajbmeb-466	168	51	of	of	ADP
ajbmeb-466	168	52	the	the	DET
ajbmeb-466	168	53	auditors	auditor	NOUN
ajbmeb-466	168	54	.	.	PUNCT
ajbmeb-466	169	1	field	field	NOUN
ajbmeb-466	169	2	study	study	NOUN
ajbmeb-466	169	3	study	study	NOUN
ajbmeb-466	169	4	methodology	methodology	NOUN
ajbmeb-466	169	5	:	:	PUNCT
ajbmeb-466	169	6	the	the	DET
ajbmeb-466	169	7	analytical	analytical	ADJ
ajbmeb-466	169	8	descriptive	descriptive	ADJ
ajbmeb-466	169	9	approach	approach	NOUN
ajbmeb-466	169	10	was	be	AUX
ajbmeb-466	169	11	used	use	VERB
ajbmeb-466	169	12	,	,	PUNCT
ajbmeb-466	169	13	which	which	PRON
ajbmeb-466	169	14	relies	rely	VERB
ajbmeb-466	169	15	on	on	ADP
ajbmeb-466	169	16	studying	study	VERB
ajbmeb-466	169	17	the	the	DET
ajbmeb-466	169	18	phenomenon	phenomenon	NOUN
ajbmeb-466	169	19	as	as	SCONJ
ajbmeb-466	169	20	it	it	PRON
ajbmeb-466	169	21	is	be	AUX
ajbmeb-466	169	22	in	in	ADP
ajbmeb-466	169	23	reality	reality	NOUN
ajbmeb-466	169	24	,	,	PUNCT
ajbmeb-466	169	25	describes	describe	VERB
ajbmeb-466	169	26	it	it	PRON
ajbmeb-466	169	27	accurately	accurately	ADV
ajbmeb-466	169	28	and	and	CCONJ
ajbmeb-466	169	29	expresses	express	VERB
ajbmeb-466	169	30	it	it	PRON
ajbmeb-466	169	31	quantitatively	quantitatively	ADV
ajbmeb-466	169	32	and	and	CCONJ
ajbmeb-466	169	33	qualitatively	qualitatively	ADV
ajbmeb-466	169	34	,	,	PUNCT
ajbmeb-466	169	35	by	by	ADP
ajbmeb-466	169	36	relying	rely	VERB
ajbmeb-466	169	37	on	on	ADP
ajbmeb-466	169	38	two	two	NUM
ajbmeb-466	169	39	sources	source	NOUN
ajbmeb-466	169	40	of	of	ADP
ajbmeb-466	169	41	data	datum	NOUN
ajbmeb-466	169	42	collection	collection	NOUN
ajbmeb-466	169	43	,	,	PUNCT
ajbmeb-466	169	44	namely	namely	ADV
ajbmeb-466	169	45	:	:	PUNCT
ajbmeb-466	169	46	•	•	ADJ
ajbmeb-466	169	47	secondary	secondary	ADJ
ajbmeb-466	169	48	sources	source	NOUN
ajbmeb-466	169	49	,	,	PUNCT
ajbmeb-466	169	50	which	which	PRON
ajbmeb-466	169	51	included	include	VERB
ajbmeb-466	169	52	the	the	DET
ajbmeb-466	169	53	literature	literature	NOUN
ajbmeb-466	169	54	related	relate	VERB
ajbmeb-466	169	55	to	to	ADP
ajbmeb-466	169	56	the	the	DET
ajbmeb-466	169	57	subject	subject	NOUN
ajbmeb-466	169	58	in	in	ADP
ajbmeb-466	169	59	books	book	NOUN
ajbmeb-466	169	60	,	,	PUNCT
ajbmeb-466	169	61	periodicals	periodical	NOUN
ajbmeb-466	169	62	,	,	PUNCT
ajbmeb-466	169	63	research	research	NOUN
ajbmeb-466	169	64	,	,	PUNCT
ajbmeb-466	169	65	reports	report	NOUN
ajbmeb-466	169	66	,	,	PUNCT
ajbmeb-466	169	67	and	and	CCONJ
ajbmeb-466	169	68	arabic	arabic	ADJ
ajbmeb-466	169	69	and	and	CCONJ
ajbmeb-466	169	70	foreign	foreign	ADJ
ajbmeb-466	169	71	publications	publication	NOUN
ajbmeb-466	169	72	,	,	PUNCT
ajbmeb-466	169	73	in	in	ADP
ajbmeb-466	169	74	addition	addition	NOUN
ajbmeb-466	169	75	to	to	ADP
ajbmeb-466	169	76	government	government	NOUN
ajbmeb-466	169	77	documents	document	NOUN
ajbmeb-466	169	78	,	,	PUNCT
ajbmeb-466	169	79	laws	law	NOUN
ajbmeb-466	169	80	and	and	CCONJ
ajbmeb-466	169	81	regulations	regulation	NOUN
ajbmeb-466	169	82	related	relate	VERB
ajbmeb-466	169	83	to	to	ADP
ajbmeb-466	169	84	the	the	DET
ajbmeb-466	169	85	subject	subject	NOUN
ajbmeb-466	169	86	of	of	ADP
ajbmeb-466	169	87	the	the	DET
ajbmeb-466	169	88	study	study	NOUN
ajbmeb-466	169	89	to	to	PART
ajbmeb-466	169	90	cover	cover	VERB
ajbmeb-466	169	91	the	the	DET
ajbmeb-466	169	92	theoretical	theoretical	ADJ
ajbmeb-466	169	93	aspect	aspect	NOUN
ajbmeb-466	169	94	.	.	PUNCT
ajbmeb-466	170	1	american	american	PROPN
ajbmeb-466	170	2	journal	journal	PROPN
ajbmeb-466	170	3	of	of	ADP
ajbmeb-466	170	4	business	business	NOUN
ajbmeb-466	170	5	management	management	NOUN
ajbmeb-466	170	6	,	,	PUNCT
ajbmeb-466	170	7	economics	economic	NOUN
ajbmeb-466	170	8	and	and	CCONJ
ajbmeb-466	170	9	banking	banking	NOUN
ajbmeb-466	170	10	volume	volume	NOUN
ajbmeb-466	170	11	10	10	NUM
ajbmeb-466	170	12	march	march	NOUN
ajbmeb-466	170	13	,	,	PUNCT
ajbmeb-466	170	14	2023	2023	NUM
ajbmeb-466	170	15	p	p	NOUN
ajbmeb-466	170	16	a	a	DET
ajbmeb-466	170	17	g	g	NOUN
ajbmeb-466	170	18	e	e	NOUN
ajbmeb-466	170	19	|	|	NOUN
ajbmeb-466	170	20	12	12	NUM
ajbmeb-466	170	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-466	170	22	•	•	NUM
ajbmeb-466	170	23	primary	primary	ADJ
ajbmeb-466	170	24	sources	source	NOUN
ajbmeb-466	170	25	:	:	PUNCT
ajbmeb-466	170	26	which	which	PRON
ajbmeb-466	170	27	included	include	VERB
ajbmeb-466	170	28	a	a	DET
ajbmeb-466	170	29	questionnaire	questionnaire	NOUN
ajbmeb-466	170	30	designed	design	VERB
ajbmeb-466	170	31	and	and	CCONJ
ajbmeb-466	170	32	distributed	distribute	VERB
ajbmeb-466	170	33	to	to	ADP
ajbmeb-466	170	34	a	a	DET
ajbmeb-466	170	35	group	group	NOUN
ajbmeb-466	170	36	of	of	ADP
ajbmeb-466	170	37	certified	certify	VERB
ajbmeb-466	170	38	accountants	accountant	NOUN
ajbmeb-466	170	39	working	work	VERB
ajbmeb-466	170	40	in	in	ADP
ajbmeb-466	170	41	the	the	DET
ajbmeb-466	170	42	public	public	ADJ
ajbmeb-466	170	43	and	and	CCONJ
ajbmeb-466	170	44	private	private	ADJ
ajbmeb-466	170	45	sectors	sector	NOUN
ajbmeb-466	170	46	.	.	PUNCT
ajbmeb-466	171	1	table	table	NOUN
ajbmeb-466	171	2	(	(	PUNCT
ajbmeb-466	171	3	1	1	NUM
ajbmeb-466	171	4	):	):	PUNCT
ajbmeb-466	171	5	cronbach	cronbach	PROPN
ajbmeb-466	171	6	's	's	PART
ajbmeb-466	171	7	alpha	alpha	ADJ
ajbmeb-466	171	8	internal	internal	ADJ
ajbmeb-466	171	9	consistency	consistency	NOUN
ajbmeb-466	171	10	coefficient	coefficient	NOUN
ajbmeb-466	171	11	for	for	ADP
ajbmeb-466	171	12	the	the	DET
ajbmeb-466	171	13	dimensions	dimension	NOUN
ajbmeb-466	171	14	and	and	CCONJ
ajbmeb-466	171	15	for	for	ADP
ajbmeb-466	171	16	the	the	DET
ajbmeb-466	171	17	tool	tool	NOUN
ajbmeb-466	171	18	as	as	ADP
ajbmeb-466	171	19	a	a	DET
ajbmeb-466	171	20	whole	whole	ADJ
ajbmeb-466	171	21	level	level	NOUN
ajbmeb-466	171	22	of	of	ADP
ajbmeb-466	171	23	internal	internal	ADJ
ajbmeb-466	171	24	consistency	consistency	NOUN
ajbmeb-466	171	25	the	the	DET
ajbmeb-466	171	26	number	number	NOUN
ajbmeb-466	171	27	of	of	ADP
ajbmeb-466	171	28	items	item	NOUN
ajbmeb-466	171	29	internal	internal	ADJ
ajbmeb-466	171	30	consistency	consistency	NOUN
ajbmeb-466	171	31	the	the	DET
ajbmeb-466	171	32	field	field	NOUN
ajbmeb-466	171	33	good	good	ADJ
ajbmeb-466	171	34	7	7	NUM
ajbmeb-466	171	35	0.84	0.84	NUM
ajbmeb-466	171	36	the	the	DET
ajbmeb-466	171	37	industrial	industrial	ADJ
ajbmeb-466	171	38	specialization	specialization	NOUN
ajbmeb-466	171	39	of	of	ADP
ajbmeb-466	171	40	the	the	DET
ajbmeb-466	171	41	external	external	ADJ
ajbmeb-466	171	42	auditor	auditor	NOUN
ajbmeb-466	171	43	helps	help	VERB
ajbmeb-466	171	44	when	when	SCONJ
ajbmeb-466	171	45	adopting	adopt	VERB
ajbmeb-466	171	46	the	the	DET
ajbmeb-466	171	47	strategy	strategy	NOUN
ajbmeb-466	171	48	of	of	ADP
ajbmeb-466	171	49	industrial	industrial	ADJ
ajbmeb-466	171	50	specialization	specialization	NOUN
ajbmeb-466	171	51	,	,	PUNCT
ajbmeb-466	171	52	which	which	PRON
ajbmeb-466	171	53	plays	play	VERB
ajbmeb-466	171	54	a	a	DET
ajbmeb-466	171	55	role	role	NOUN
ajbmeb-466	171	56	in	in	ADP
ajbmeb-466	171	57	reducing	reduce	VERB
ajbmeb-466	171	58	audit	audit	NOUN
ajbmeb-466	171	59	risks	risk	NOUN
ajbmeb-466	171	60	.	.	PUNCT
ajbmeb-466	172	1	good	good	ADJ
ajbmeb-466	172	2	5	5	NUM
ajbmeb-466	172	3	0.82	0.82	NUM
ajbmeb-466	172	4	the	the	DET
ajbmeb-466	172	5	extent	extent	NOUN
ajbmeb-466	172	6	to	to	PART
ajbmeb-466	172	7	which	which	PRON
ajbmeb-466	172	8	industrial	industrial	ADJ
ajbmeb-466	172	9	specialization	specialization	NOUN
ajbmeb-466	172	10	contributes	contribute	VERB
ajbmeb-466	172	11	to	to	ADP
ajbmeb-466	172	12	increasing	increase	VERB
ajbmeb-466	172	13	the	the	DET
ajbmeb-466	172	14	ability	ability	NOUN
ajbmeb-466	172	15	of	of	ADP
ajbmeb-466	172	16	external	external	ADJ
ajbmeb-466	172	17	auditors	auditor	NOUN
ajbmeb-466	172	18	to	to	PART
ajbmeb-466	172	19	detect	detect	VERB
ajbmeb-466	172	20	errors	error	NOUN
ajbmeb-466	172	21	and	and	CCONJ
ajbmeb-466	172	22	fraud	fraud	NOUN
ajbmeb-466	172	23	in	in	ADP
ajbmeb-466	172	24	the	the	DET
ajbmeb-466	172	25	financial	financial	ADJ
ajbmeb-466	172	26	statements	statement	NOUN
ajbmeb-466	172	27	good	good	ADJ
ajbmeb-466	172	28	12	12	NUM
ajbmeb-466	172	29	0.82	0.82	NUM
ajbmeb-466	172	30	the	the	DET
ajbmeb-466	172	31	tool	tool	NOUN
ajbmeb-466	172	32	as	as	ADP
ajbmeb-466	172	33	a	a	DET
ajbmeb-466	172	34	whole	whole	ADJ
ajbmeb-466	172	35	(	(	PUNCT
ajbmeb-466	172	36	all	all	DET
ajbmeb-466	172	37	items	item	NOUN
ajbmeb-466	172	38	)	)	PUNCT
ajbmeb-466	172	39	table	table	NOUN
ajbmeb-466	172	40	(	(	PUNCT
ajbmeb-466	172	41	1	1	X
ajbmeb-466	172	42	)	)	PUNCT
ajbmeb-466	172	43	shows	show	VERB
ajbmeb-466	172	44	that	that	SCONJ
ajbmeb-466	172	45	the	the	DET
ajbmeb-466	172	46	value	value	NOUN
ajbmeb-466	172	47	of	of	ADP
ajbmeb-466	172	48	alpha	alpha	NOUN
ajbmeb-466	172	49	is	be	AUX
ajbmeb-466	172	50	indicative	indicative	ADJ
ajbmeb-466	172	51	of	of	ADP
ajbmeb-466	172	52	the	the	DET
ajbmeb-466	172	53	stability	stability	NOUN
ajbmeb-466	172	54	of	of	ADP
ajbmeb-466	172	55	the	the	DET
ajbmeb-466	172	56	study	study	NOUN
ajbmeb-466	172	57	tool	tool	NOUN
ajbmeb-466	172	58	and	and	CCONJ
ajbmeb-466	172	59	its	its	PRON
ajbmeb-466	172	60	internal	internal	ADJ
ajbmeb-466	172	61	consistency	consistency	NOUN
ajbmeb-466	172	62	for	for	ADP
ajbmeb-466	172	63	the	the	DET
ajbmeb-466	172	64	axes	axis	NOUN
ajbmeb-466	172	65	of	of	ADP
ajbmeb-466	172	66	the	the	DET
ajbmeb-466	172	67	study	study	NOUN
ajbmeb-466	172	68	,	,	PUNCT
ajbmeb-466	172	69	where	where	SCONJ
ajbmeb-466	172	70	the	the	DET
ajbmeb-466	172	71	alpha	alpha	NOUN
ajbmeb-466	172	72	value	value	NOUN
ajbmeb-466	172	73	ranged	range	VERB
ajbmeb-466	172	74	between	between	ADP
ajbmeb-466	172	75	(	(	PUNCT
ajbmeb-466	172	76	0.82	0.82	NUM
ajbmeb-466	172	77	)	)	PUNCT
ajbmeb-466	172	78	in	in	ADP
ajbmeb-466	172	79	its	its	PRON
ajbmeb-466	172	80	lower	low	ADJ
ajbmeb-466	172	81	limit	limit	NOUN
ajbmeb-466	172	82	and	and	CCONJ
ajbmeb-466	172	83	(	(	PUNCT
ajbmeb-466	172	84	0.84	0.84	NUM
ajbmeb-466	172	85	)	)	PUNCT
ajbmeb-466	172	86	in	in	ADP
ajbmeb-466	172	87	its	its	PRON
ajbmeb-466	172	88	upper	upper	ADJ
ajbmeb-466	172	89	limit	limit	NOUN
ajbmeb-466	172	90	.	.	PUNCT
ajbmeb-466	173	1	it	it	PRON
ajbmeb-466	173	2	also	also	ADV
ajbmeb-466	173	3	refers	refer	VERB
ajbmeb-466	173	4	to	to	ADP
ajbmeb-466	173	5	the	the	DET
ajbmeb-466	173	6	alpha	alpha	ADJ
ajbmeb-466	173	7	value	value	NOUN
ajbmeb-466	173	8	of	of	ADP
ajbmeb-466	173	9	the	the	DET
ajbmeb-466	173	10	study	study	NOUN
ajbmeb-466	173	11	tool	tool	NOUN
ajbmeb-466	173	12	as	as	ADP
ajbmeb-466	173	13	a	a	DET
ajbmeb-466	173	14	whole	whole	NOUN
ajbmeb-466	173	15	and	and	CCONJ
ajbmeb-466	173	16	for	for	ADP
ajbmeb-466	173	17	all	all	DET
ajbmeb-466	173	18	its	its	PRON
ajbmeb-466	173	19	items	item	NOUN
ajbmeb-466	173	20	.	.	PUNCT
ajbmeb-466	174	1	this	this	PRON
ajbmeb-466	174	2	indicates	indicate	VERB
ajbmeb-466	174	3	that	that	SCONJ
ajbmeb-466	174	4	there	there	PRON
ajbmeb-466	174	5	is	be	VERB
ajbmeb-466	174	6	a	a	DET
ajbmeb-466	174	7	fair	fair	ADJ
ajbmeb-466	174	8	degree	degree	NOUN
ajbmeb-466	174	9	of	of	ADP
ajbmeb-466	174	10	stability	stability	NOUN
ajbmeb-466	174	11	and	and	CCONJ
ajbmeb-466	174	12	consistency	consistency	NOUN
ajbmeb-466	174	13	,	,	PUNCT
ajbmeb-466	174	14	as	as	SCONJ
ajbmeb-466	174	15	this	this	DET
ajbmeb-466	174	16	value	value	NOUN
ajbmeb-466	174	17	reached	reach	VERB
ajbmeb-466	174	18	(	(	PUNCT
ajbmeb-466	174	19	0.82	0.82	NUM
ajbmeb-466	174	20	)	)	PUNCT
ajbmeb-466	174	21	.	.	PUNCT
ajbmeb-466	175	1	table	table	NOUN
ajbmeb-466	175	2	(	(	PUNCT
ajbmeb-466	175	3	2	2	NUM
ajbmeb-466	175	4	):	):	PUNCT
ajbmeb-466	175	5	the	the	DET
ajbmeb-466	175	6	standard	standard	NOUN
ajbmeb-466	175	7	of	of	ADP
ajbmeb-466	175	8	the	the	DET
ajbmeb-466	175	9	analysis	analysis	NOUN
ajbmeb-466	175	10	scale	scale	NOUN
ajbmeb-466	175	11	on	on	ADP
ajbmeb-466	175	12	which	which	PRON
ajbmeb-466	175	13	the	the	DET
ajbmeb-466	175	14	analysis	analysis	NOUN
ajbmeb-466	175	15	was	be	AUX
ajbmeb-466	175	16	based	base	VERB
ajbmeb-466	175	17	using	use	VERB
ajbmeb-466	175	18	the	the	DET
ajbmeb-466	175	19	arithmetic	arithmetic	ADJ
ajbmeb-466	175	20	mean	mean	ADJ
ajbmeb-466	175	21	values	value	NOUN
ajbmeb-466	175	22	.	.	PUNCT
ajbmeb-466	176	1	table	table	NOUN
ajbmeb-466	176	2	(	(	PUNCT
ajbmeb-466	176	3	2	2	NUM
ajbmeb-466	176	4	):	):	PUNCT
ajbmeb-466	176	5	standard	standard	ADJ
ajbmeb-466	176	6	analysis	analysis	NOUN
ajbmeb-466	176	7	scale	scale	NOUN
ajbmeb-466	176	8	class	class	NOUN
ajbmeb-466	176	9	sma	sma	NOUN
ajbmeb-466	176	10	low	low	ADJ
ajbmeb-466	176	11	1	1	NUM
ajbmeb-466	176	12	-	-	SYM
ajbmeb-466	176	13	2.49	2.49	NUM
ajbmeb-466	176	14	medium	medium	NOUN
ajbmeb-466	176	15	higher	high	ADJ
ajbmeb-466	176	16	than	than	ADP
ajbmeb-466	176	17	2.49	2.49	NUM
ajbmeb-466	176	18	-3.49	-3.49	NUM
ajbmeb-466	176	19	high	high	ADV
ajbmeb-466	176	20	higher	high	ADJ
ajbmeb-466	176	21	than	than	ADP
ajbmeb-466	176	22	3.49	3.49	NUM
ajbmeb-466	176	23	-	-	SYM
ajbmeb-466	176	24	5	5	NUM
ajbmeb-466	176	25	testing	test	VERB
ajbmeb-466	176	26	the	the	DET
ajbmeb-466	176	27	hypotheses	hypothesis	NOUN
ajbmeb-466	176	28	of	of	ADP
ajbmeb-466	176	29	the	the	DET
ajbmeb-466	176	30	study	study	NOUN
ajbmeb-466	176	31	in	in	ADP
ajbmeb-466	176	32	this	this	DET
ajbmeb-466	176	33	part	part	NOUN
ajbmeb-466	176	34	,	,	PUNCT
ajbmeb-466	176	35	the	the	DET
ajbmeb-466	176	36	hypotheses	hypothesis	NOUN
ajbmeb-466	176	37	of	of	ADP
ajbmeb-466	176	38	the	the	DET
ajbmeb-466	176	39	study	study	NOUN
ajbmeb-466	176	40	will	will	AUX
ajbmeb-466	176	41	be	be	AUX
ajbmeb-466	176	42	tested	test	VERB
ajbmeb-466	176	43	and	and	CCONJ
ajbmeb-466	176	44	discussed	discuss	VERB
ajbmeb-466	176	45	according	accord	VERB
ajbmeb-466	176	46	to	to	ADP
ajbmeb-466	176	47	the	the	DET
ajbmeb-466	176	48	axes	axis	NOUN
ajbmeb-466	176	49	of	of	ADP
ajbmeb-466	176	50	the	the	DET
ajbmeb-466	176	51	study	study	NOUN
ajbmeb-466	176	52	.	.	PUNCT
ajbmeb-466	177	1	the	the	DET
ajbmeb-466	177	2	first	first	ADJ
ajbmeb-466	177	3	hypothesis	hypothesis	NOUN
ajbmeb-466	177	4	:	:	PUNCT
ajbmeb-466	177	5	(	(	PUNCT
ajbmeb-466	177	6	(	(	PUNCT
ajbmeb-466	177	7	the	the	DET
ajbmeb-466	177	8	industrial	industrial	ADJ
ajbmeb-466	177	9	specialization	specialization	NOUN
ajbmeb-466	177	10	of	of	ADP
ajbmeb-466	177	11	auditors	auditor	NOUN
ajbmeb-466	177	12	affects	affect	VERB
ajbmeb-466	177	13	the	the	DET
ajbmeb-466	177	14	reduction	reduction	NOUN
ajbmeb-466	177	15	of	of	ADP
ajbmeb-466	177	16	audit	audit	NOUN
ajbmeb-466	177	17	risks	risk	NOUN
ajbmeb-466	177	18	)	)	PUNCT
ajbmeb-466	177	19	)	)	PUNCT
ajbmeb-466	177	20	.	.	PUNCT
ajbmeb-466	178	1	to	to	PART
ajbmeb-466	178	2	verify	verify	VERB
ajbmeb-466	178	3	the	the	DET
ajbmeb-466	178	4	validity	validity	NOUN
ajbmeb-466	178	5	of	of	ADP
ajbmeb-466	178	6	this	this	DET
ajbmeb-466	178	7	hypothesis	hypothesis	NOUN
ajbmeb-466	178	8	,	,	PUNCT
ajbmeb-466	178	9	the	the	DET
ajbmeb-466	178	10	arithmetic	arithmetic	ADJ
ajbmeb-466	178	11	means	mean	NOUN
ajbmeb-466	178	12	and	and	CCONJ
ajbmeb-466	178	13	standard	standard	ADJ
ajbmeb-466	178	14	deviations	deviation	NOUN
ajbmeb-466	178	15	of	of	ADP
ajbmeb-466	178	16	the	the	DET
ajbmeb-466	178	17	items	item	NOUN
ajbmeb-466	178	18	related	relate	VERB
ajbmeb-466	178	19	to	to	ADP
ajbmeb-466	178	20	the	the	DET
ajbmeb-466	178	21	third	third	ADJ
ajbmeb-466	178	22	hypothesis	hypothesis	NOUN
ajbmeb-466	178	23	were	be	AUX
ajbmeb-466	178	24	extracted	extract	VERB
ajbmeb-466	178	25	.	.	PUNCT
ajbmeb-466	179	1	table	table	NOUN
ajbmeb-466	179	2	(	(	PUNCT
ajbmeb-466	179	3	3	3	NUM
ajbmeb-466	179	4	)	)	PUNCT
ajbmeb-466	179	5	below	below	ADV
ajbmeb-466	179	6	illustrates	illustrate	VERB
ajbmeb-466	179	7	this	this	PRON
ajbmeb-466	179	8	.	.	PUNCT
ajbmeb-466	180	1	american	american	PROPN
ajbmeb-466	180	2	journal	journal	PROPN
ajbmeb-466	180	3	of	of	ADP
ajbmeb-466	180	4	business	business	NOUN
ajbmeb-466	180	5	management	management	NOUN
ajbmeb-466	180	6	,	,	PUNCT
ajbmeb-466	180	7	economics	economic	NOUN
ajbmeb-466	180	8	and	and	CCONJ
ajbmeb-466	180	9	banking	banking	NOUN
ajbmeb-466	180	10	volume	volume	NOUN
ajbmeb-466	180	11	10	10	NUM
ajbmeb-466	180	12	march	march	NOUN
ajbmeb-466	180	13	,	,	PUNCT
ajbmeb-466	180	14	2023	2023	NUM
ajbmeb-466	180	15	p	p	NOUN
ajbmeb-466	180	16	a	a	DET
ajbmeb-466	180	17	g	g	NOUN
ajbmeb-466	180	18	e	e	NOUN
ajbmeb-466	180	19	|	|	ADV
ajbmeb-466	180	20	13	13	NUM
ajbmeb-466	180	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-466	180	22	table	table	NOUN
ajbmeb-466	180	23	(	(	PUNCT
ajbmeb-466	180	24	3	3	NUM
ajbmeb-466	180	25	):	):	PUNCT
ajbmeb-466	180	26	arithmetic	arithmetic	ADJ
ajbmeb-466	180	27	means	mean	NOUN
ajbmeb-466	180	28	and	and	CCONJ
ajbmeb-466	180	29	standard	standard	ADJ
ajbmeb-466	180	30	deviations	deviation	NOUN
ajbmeb-466	180	31	for	for	ADP
ajbmeb-466	180	32	items	item	NOUN
ajbmeb-466	180	33	related	relate	VERB
ajbmeb-466	180	34	to	to	ADP
ajbmeb-466	180	35	the	the	DET
ajbmeb-466	180	36	first	first	ADJ
ajbmeb-466	180	37	hypothesis	hypothesis	NOUN
ajbmeb-466	180	38	.	.	PUNCT
ajbmeb-466	181	1	items	item	NOUN
ajbmeb-466	181	2	sma	sma	VERB
ajbmeb-466	181	3	standard	standard	ADJ
ajbmeb-466	181	4	deviation	deviation	NOUN
ajbmeb-466	181	5	0.56	0.56	NUM
ajbmeb-466	181	6	4.38	4.38	NUM
ajbmeb-466	181	7	the	the	DET
ajbmeb-466	181	8	contribution	contribution	NOUN
ajbmeb-466	181	9	of	of	ADP
ajbmeb-466	181	10	industrial	industrial	ADJ
ajbmeb-466	181	11	specialization	specialization	NOUN
ajbmeb-466	181	12	in	in	ADP
ajbmeb-466	181	13	discovering	discover	VERB
ajbmeb-466	181	14	errors	error	NOUN
ajbmeb-466	181	15	and	and	CCONJ
ajbmeb-466	181	16	financial	financial	ADJ
ajbmeb-466	181	17	fraud	fraud	NOUN
ajbmeb-466	181	18	.	.	PUNCT
ajbmeb-466	182	1	0.57	0.57	NUM
ajbmeb-466	182	2	4.39	4.39	NUM
ajbmeb-466	182	3	industry	industry	NOUN
ajbmeb-466	182	4	specialization	specialization	NOUN
ajbmeb-466	182	5	contributes	contribute	VERB
ajbmeb-466	182	6	to	to	ADP
ajbmeb-466	182	7	the	the	DET
ajbmeb-466	182	8	quality	quality	NOUN
ajbmeb-466	182	9	of	of	ADP
ajbmeb-466	182	10	planning	planning	NOUN
ajbmeb-466	182	11	decisions	decision	NOUN
ajbmeb-466	182	12	and	and	CCONJ
ajbmeb-466	182	13	the	the	DET
ajbmeb-466	182	14	improvement	improvement	NOUN
ajbmeb-466	182	15	of	of	ADP
ajbmeb-466	182	16	audit	audit	NOUN
ajbmeb-466	182	17	risk	risk	NOUN
ajbmeb-466	182	18	estimation	estimation	NOUN
ajbmeb-466	182	19	.	.	PUNCT
ajbmeb-466	183	1	0.68	0.68	NUM
ajbmeb-466	183	2	4.30	4.30	NUM
ajbmeb-466	184	1	the	the	DET
ajbmeb-466	184	2	contribution	contribution	NOUN
ajbmeb-466	184	3	of	of	ADP
ajbmeb-466	184	4	industrial	industrial	ADJ
ajbmeb-466	184	5	specialization	specialization	NOUN
ajbmeb-466	184	6	to	to	ADP
ajbmeb-466	184	7	raising	raise	VERB
ajbmeb-466	184	8	the	the	DET
ajbmeb-466	184	9	level	level	NOUN
ajbmeb-466	184	10	of	of	ADP
ajbmeb-466	184	11	professional	professional	ADJ
ajbmeb-466	184	12	competition	competition	NOUN
ajbmeb-466	184	13	and	and	CCONJ
ajbmeb-466	184	14	professional	professional	ADJ
ajbmeb-466	184	15	performance	performance	NOUN
ajbmeb-466	184	16	.	.	PUNCT
ajbmeb-466	185	1	0.60	0.60	NUM
ajbmeb-466	185	2	4.25	4.25	NUM
ajbmeb-466	185	3	the	the	DET
ajbmeb-466	185	4	contribution	contribution	NOUN
ajbmeb-466	185	5	of	of	ADP
ajbmeb-466	185	6	industrial	industrial	ADJ
ajbmeb-466	185	7	specialization	specialization	NOUN
ajbmeb-466	185	8	in	in	ADP
ajbmeb-466	185	9	reducing	reduce	VERB
ajbmeb-466	185	10	accounting	accounting	NOUN
ajbmeb-466	185	11	profit	profit	NOUN
ajbmeb-466	185	12	management	management	NOUN
ajbmeb-466	185	13	methods	method	NOUN
ajbmeb-466	185	14	.	.	PUNCT
ajbmeb-466	186	1	0.72	0.72	NUM
ajbmeb-466	186	2	4.15	4.15	NUM
ajbmeb-466	186	3	the	the	DET
ajbmeb-466	186	4	contribution	contribution	NOUN
ajbmeb-466	186	5	of	of	ADP
ajbmeb-466	186	6	industrial	industrial	ADJ
ajbmeb-466	186	7	specialization	specialization	NOUN
ajbmeb-466	186	8	in	in	ADP
ajbmeb-466	186	9	reducing	reduce	VERB
ajbmeb-466	186	10	shading	shading	NOUN
ajbmeb-466	186	11	of	of	ADP
ajbmeb-466	186	12	financial	financial	ADJ
ajbmeb-466	186	13	statements	statement	NOUN
ajbmeb-466	186	14	0.64	0.64	NUM
ajbmeb-466	186	15	4.15	4.15	NUM
ajbmeb-466	186	16	specialized	specialized	ADJ
ajbmeb-466	186	17	and	and	CCONJ
ajbmeb-466	186	18	in	in	ADP
ajbmeb-466	186	19	-	-	PUNCT
ajbmeb-466	186	20	depth	depth	NOUN
ajbmeb-466	186	21	knowledge	knowledge	NOUN
ajbmeb-466	186	22	of	of	ADP
ajbmeb-466	186	23	internal	internal	ADJ
ajbmeb-466	186	24	controls	control	NOUN
ajbmeb-466	186	25	and	and	CCONJ
ajbmeb-466	186	26	their	their	PRON
ajbmeb-466	186	27	types	type	NOUN
ajbmeb-466	186	28	are	be	AUX
ajbmeb-466	186	29	considered	consider	VERB
ajbmeb-466	186	30	areas	area	NOUN
ajbmeb-466	186	31	of	of	ADP
ajbmeb-466	186	32	industrial	industrial	ADJ
ajbmeb-466	186	33	specialisation	specialisation	NOUN
ajbmeb-466	186	34	0.62	0.62	NUM
ajbmeb-466	186	35	3.92	3.92	NUM
ajbmeb-466	186	36	specialized	specialized	ADJ
ajbmeb-466	186	37	knowledge	knowledge	NOUN
ajbmeb-466	186	38	of	of	ADP
ajbmeb-466	186	39	evidence	evidence	NOUN
ajbmeb-466	186	40	,	,	PUNCT
ajbmeb-466	186	41	how	how	SCONJ
ajbmeb-466	186	42	to	to	PART
ajbmeb-466	186	43	obtain	obtain	VERB
ajbmeb-466	186	44	evidence	evidence	NOUN
ajbmeb-466	186	45	and	and	CCONJ
ajbmeb-466	186	46	document	document	VERB
ajbmeb-466	186	47	the	the	DET
ajbmeb-466	186	48	audit	audit	NOUN
ajbmeb-466	186	49	process	process	NOUN
ajbmeb-466	186	50	is	be	AUX
ajbmeb-466	186	51	an	an	DET
ajbmeb-466	186	52	area	area	NOUN
ajbmeb-466	186	53	of	of	ADP
ajbmeb-466	186	54	professional	professional	ADJ
ajbmeb-466	186	55	specialization	specialization	NOUN
ajbmeb-466	186	56	0.63	0.63	NUM
ajbmeb-466	186	57	4.22	4.22	NUM
ajbmeb-466	186	58	total	total	ADJ
ajbmeb-466	186	59	table	table	NOUN
ajbmeb-466	186	60	(	(	PUNCT
ajbmeb-466	186	61	3	3	X
ajbmeb-466	186	62	)	)	PUNCT
ajbmeb-466	186	63	shows	show	VERB
ajbmeb-466	186	64	the	the	DET
ajbmeb-466	186	65	mathematical	mathematical	ADJ
ajbmeb-466	186	66	means	mean	NOUN
ajbmeb-466	186	67	and	and	CCONJ
ajbmeb-466	186	68	standard	standard	ADJ
ajbmeb-466	186	69	deviations	deviation	NOUN
ajbmeb-466	186	70	of	of	ADP
ajbmeb-466	186	71	the	the	DET
ajbmeb-466	186	72	items	item	NOUN
ajbmeb-466	186	73	relating	relate	VERB
ajbmeb-466	186	74	to	to	ADP
ajbmeb-466	186	75	the	the	DET
ajbmeb-466	186	76	first	first	ADJ
ajbmeb-466	186	77	case	case	NOUN
ajbmeb-466	186	78	,	,	PUNCT
ajbmeb-466	186	79	and	and	CCONJ
ajbmeb-466	186	80	the	the	DET
ajbmeb-466	186	81	mathematical	mathematical	ADJ
ajbmeb-466	186	82	means	mean	NOUN
ajbmeb-466	186	83	ranged	range	VERB
ajbmeb-466	186	84	from	from	ADP
ajbmeb-466	186	85	(	(	PUNCT
ajbmeb-466	186	86	3	3	NUM
ajbmeb-466	186	87	.	.	NOUN
ajbmeb-466	186	88	64	64	NUM
ajbmeb-466	186	89	-	-	SYM
ajbmeb-466	186	90	4.38	4.38	NUM
ajbmeb-466	186	91	)	)	PUNCT
ajbmeb-466	186	92	,	,	PUNCT
ajbmeb-466	186	93	where	where	SCONJ
ajbmeb-466	186	94	the	the	DET
ajbmeb-466	186	95	item	item	NOUN
ajbmeb-466	186	96	states	state	VERB
ajbmeb-466	186	97	that	that	SCONJ
ajbmeb-466	186	98	"	"	PUNCT
ajbmeb-466	186	99	industrial	industrial	ADJ
ajbmeb-466	186	100	specialization	specialization	NOUN
ajbmeb-466	186	101	contributes	contribute	VERB
ajbmeb-466	186	102	to	to	ADP
ajbmeb-466	186	103	the	the	DET
ajbmeb-466	186	104	quality	quality	NOUN
ajbmeb-466	186	105	of	of	ADP
ajbmeb-466	186	106	planning	planning	NOUN
ajbmeb-466	186	107	decisions	decision	NOUN
ajbmeb-466	186	108	and	and	CCONJ
ajbmeb-466	186	109	to	to	PART
ajbmeb-466	186	110	improve	improve	VERB
ajbmeb-466	186	111	the	the	DET
ajbmeb-466	186	112	estimation	estimation	NOUN
ajbmeb-466	186	113	of	of	ADP
ajbmeb-466	186	114	risk	risk	NOUN
ajbmeb-466	186	115	assessment	assessment	NOUN
ajbmeb-466	186	116	"	"	PUNCT
ajbmeb-466	186	117	in	in	ADP
ajbmeb-466	186	118	the	the	DET
ajbmeb-466	186	119	first	first	ADJ
ajbmeb-466	186	120	place	place	NOUN
ajbmeb-466	186	121	with	with	ADP
ajbmeb-466	186	122	an	an	DET
ajbmeb-466	186	123	average	average	ADJ
ajbmeb-466	186	124	value	value	NOUN
ajbmeb-466	186	125	of	of	ADP
ajbmeb-466	186	126	(	(	PUNCT
ajbmeb-466	186	127	4	4	NUM
ajbmeb-466	186	128	.	.	NOUN
ajbmeb-466	186	129	39	39	NUM
ajbmeb-466	186	130	)	)	PUNCT
ajbmeb-466	186	131	.	.	PUNCT
ajbmeb-466	187	1	the	the	DET
ajbmeb-466	187	2	item	item	NOUN
ajbmeb-466	187	3	stating	state	VERB
ajbmeb-466	187	4	"	"	PUNCT
ajbmeb-466	187	5	the	the	DET
ajbmeb-466	187	6	specialized	specialized	ADJ
ajbmeb-466	187	7	knowledge	knowledge	NOUN
ajbmeb-466	187	8	of	of	ADP
ajbmeb-466	187	9	evidence	evidence	NOUN
ajbmeb-466	187	10	and	and	CCONJ
ajbmeb-466	187	11	how	how	SCONJ
ajbmeb-466	187	12	to	to	PART
ajbmeb-466	187	13	obtain	obtain	VERB
ajbmeb-466	187	14	and	and	CCONJ
ajbmeb-466	187	15	document	document	VERB
ajbmeb-466	187	16	evidence	evidence	NOUN
ajbmeb-466	187	17	and	and	CCONJ
ajbmeb-466	187	18	documentation	documentation	NOUN
ajbmeb-466	187	19	of	of	ADP
ajbmeb-466	187	20	the	the	DET
ajbmeb-466	187	21	exact	exact	ADJ
ajbmeb-466	187	22	process	process	NOUN
ajbmeb-466	187	23	of	of	ADP
ajbmeb-466	187	24	professional	professional	ADJ
ajbmeb-466	187	25	specialization	specialization	NOUN
ajbmeb-466	187	26	"	"	PUNCT
ajbmeb-466	187	27	came	come	VERB
ajbmeb-466	187	28	in	in	ADP
ajbmeb-466	187	29	the	the	DET
ajbmeb-466	187	30	last	last	ADJ
ajbmeb-466	187	31	rank	rank	NOUN
ajbmeb-466	187	32	averaging	averaging	NOUN
ajbmeb-466	187	33	(	(	PUNCT
ajbmeb-466	187	34	3.92	3.92	NUM
ajbmeb-466	187	35	)	)	PUNCT
ajbmeb-466	187	36	.	.	PUNCT
ajbmeb-466	188	1	the	the	DET
ajbmeb-466	188	2	total	total	ADJ
ajbmeb-466	188	3	arithmetic	arithmetic	ADJ
ajbmeb-466	188	4	mean	mean	NOUN
ajbmeb-466	188	5	was	be	AUX
ajbmeb-466	188	6	(	(	PUNCT
ajbmeb-466	188	7	4.22	4.22	NUM
ajbmeb-466	188	8	)	)	PUNCT
ajbmeb-466	188	9	.	.	PUNCT
ajbmeb-466	189	1	the	the	DET
ajbmeb-466	189	2	arithmetic	arithmetic	ADJ
ajbmeb-466	189	3	mean	mean	NOUN
ajbmeb-466	189	4	of	of	ADP
ajbmeb-466	189	5	the	the	DET
ajbmeb-466	189	6	dimension	dimension	NOUN
ajbmeb-466	189	7	is	be	AUX
ajbmeb-466	189	8	also	also	ADV
ajbmeb-466	189	9	compared	compare	VERB
ajbmeb-466	189	10	with	with	ADP
ajbmeb-466	189	11	the	the	DET
ajbmeb-466	189	12	standard	standard	NOUN
ajbmeb-466	189	13	(	(	PUNCT
ajbmeb-466	189	14	3	3	NUM
ajbmeb-466	189	15	)	)	PUNCT
ajbmeb-466	189	16	–	–	PUNCT
ajbmeb-466	189	17	the	the	DET
ajbmeb-466	189	18	criterion	criterion	NOUN
ajbmeb-466	189	19	of	of	ADP
ajbmeb-466	189	20	acceptance	acceptance	NOUN
ajbmeb-466	189	21	of	of	ADP
ajbmeb-466	189	22	the	the	DET
ajbmeb-466	189	23	hypothesis	hypothesis	NOUN
ajbmeb-466	189	24	–	–	PUNCT
ajbmeb-466	189	25	using	use	VERB
ajbmeb-466	189	26	the	the	DET
ajbmeb-466	189	27	t	t	NOUN
ajbmeb-466	189	28	-	-	PUNCT
ajbmeb-466	189	29	test	test	NOUN
ajbmeb-466	189	30	as	as	SCONJ
ajbmeb-466	189	31	shown	show	VERB
ajbmeb-466	189	32	in	in	ADP
ajbmeb-466	189	33	table	table	NOUN
ajbmeb-466	189	34	(	(	PUNCT
ajbmeb-466	189	35	4	4	NUM
ajbmeb-466	189	36	)	)	PUNCT
ajbmeb-466	189	37	.	.	PUNCT
ajbmeb-466	190	1	table	table	NOUN
ajbmeb-466	190	2	(	(	PUNCT
ajbmeb-466	190	3	4	4	NUM
ajbmeb-466	190	4	):	):	PUNCT
ajbmeb-466	190	5	arithmetic	arithmetic	ADJ
ajbmeb-466	190	6	means	mean	NOUN
ajbmeb-466	190	7	,	,	PUNCT
ajbmeb-466	190	8	standard	standard	ADJ
ajbmeb-466	190	9	deviations	deviation	NOUN
ajbmeb-466	190	10	,	,	PUNCT
ajbmeb-466	190	11	and	and	CCONJ
ajbmeb-466	190	12	t	t	NOUN
ajbmeb-466	190	13	-	-	PUNCT
ajbmeb-466	190	14	test	test	NOUN
ajbmeb-466	190	15	for	for	ADP
ajbmeb-466	190	16	items	item	NOUN
ajbmeb-466	190	17	compared	compare	VERB
ajbmeb-466	190	18	to	to	ADP
ajbmeb-466	190	19	standard	standard	ADJ
ajbmeb-466	190	20	(	(	PUNCT
ajbmeb-466	190	21	3	3	NUM
ajbmeb-466	190	22	)	)	PUNCT
ajbmeb-466	190	23	the	the	DET
ajbmeb-466	190	24	concept	concept	NOUN
ajbmeb-466	190	25	and	and	CCONJ
ajbmeb-466	190	26	importance	importance	NOUN
ajbmeb-466	190	27	of	of	ADP
ajbmeb-466	190	28	professional	professional	ADJ
ajbmeb-466	190	29	specialization	specialization	NOUN
ajbmeb-466	190	30	the	the	DET
ajbmeb-466	190	31	nu	nu	PROPN
ajbmeb-466	190	32	mbe	mbe	PROPN
ajbmeb-466	190	33	r	r	NOUN
ajbmeb-466	190	34	sma	sma	PROPN
ajbmeb-466	190	35	standar	standar	PROPN
ajbmeb-466	190	36	d	d	PROPN
ajbmeb-466	190	37	deviatio	deviatio	PROPN
ajbmeb-466	190	38	n	n	PRON
ajbmeb-466	190	39	valuet	valuet	NOUN
ajbmeb-466	190	40	degrees	degree	NOUN
ajbmeb-466	190	41	of	of	ADP
ajbmeb-466	190	42	freedom	freedom	NOUN
ajbmeb-466	190	43	statistic	statistic	PROPN
ajbmeb-466	190	44	al	al	PROPN
ajbmeb-466	190	45	significa	significa	PROPN
ajbmeb-466	190	46	nce	nce	PROPN
ajbmeb-466	190	47	39	39	NUM
ajbmeb-466	190	48	4.22	4.22	NUM
ajbmeb-466	190	49	0.63	0.63	NUM
ajbmeb-466	190	50	21.41	21.41	NUM
ajbmeb-466	190	51	12	12	NUM
ajbmeb-466	190	52	0.000	0.000	NUM
ajbmeb-466	190	53	american	american	ADJ
ajbmeb-466	190	54	journal	journal	PROPN
ajbmeb-466	190	55	of	of	ADP
ajbmeb-466	190	56	business	business	NOUN
ajbmeb-466	190	57	management	management	NOUN
ajbmeb-466	190	58	,	,	PUNCT
ajbmeb-466	190	59	economics	economic	NOUN
ajbmeb-466	190	60	and	and	CCONJ
ajbmeb-466	190	61	banking	banking	NOUN
ajbmeb-466	190	62	volume	volume	NOUN
ajbmeb-466	190	63	10	10	NUM
ajbmeb-466	190	64	march	march	NOUN
ajbmeb-466	190	65	,	,	PUNCT
ajbmeb-466	190	66	2023	2023	NUM
ajbmeb-466	190	67	p	p	NOUN
ajbmeb-466	190	68	a	a	DET
ajbmeb-466	190	69	g	g	NOUN
ajbmeb-466	190	70	e	e	NOUN
ajbmeb-466	191	1	|	|	ADV
ajbmeb-466	191	2	14	14	NUM
ajbmeb-466	191	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-466	191	4	it	it	PRON
ajbmeb-466	191	5	can	can	AUX
ajbmeb-466	191	6	be	be	AUX
ajbmeb-466	191	7	seen	see	VERB
ajbmeb-466	191	8	from	from	ADP
ajbmeb-466	191	9	the	the	DET
ajbmeb-466	191	10	table	table	NOUN
ajbmeb-466	191	11	above	above	ADP
ajbmeb-466	191	12	that	that	SCONJ
ajbmeb-466	191	13	there	there	PRON
ajbmeb-466	191	14	are	be	VERB
ajbmeb-466	191	15	significant	significant	ADJ
ajbmeb-466	191	16	differences	difference	NOUN
ajbmeb-466	191	17	in	in	ADP
ajbmeb-466	191	18	statistical	statistical	ADJ
ajbmeb-466	191	19	terms	term	NOUN
ajbmeb-466	191	20	(	(	PUNCT
ajbmeb-466	191	21	a>0.05	a>0.05	NOUN
ajbmeb-466	191	22	)	)	PUNCT
ajbmeb-466	191	23	between	between	ADP
ajbmeb-466	191	24	the	the	DET
ajbmeb-466	191	25	arithmetic	arithmetic	ADJ
ajbmeb-466	191	26	mean	mean	NOUN
ajbmeb-466	191	27	and	and	CCONJ
ajbmeb-466	191	28	the	the	DET
ajbmeb-466	191	29	standard	standard	ADJ
ajbmeb-466	191	30	score	score	NOUN
ajbmeb-466	191	31	(	(	PUNCT
ajbmeb-466	191	32	3	3	NUM
ajbmeb-466	191	33	)	)	PUNCT
ajbmeb-466	191	34	,	,	PUNCT
ajbmeb-466	191	35	where	where	SCONJ
ajbmeb-466	191	36	the	the	DET
ajbmeb-466	191	37	tvalue	tvalue	NOUN
ajbmeb-466	191	38	was	be	AUX
ajbmeb-466	191	39	21.41	21.41	NUM
ajbmeb-466	191	40	with	with	ADP
ajbmeb-466	191	41	a	a	DET
ajbmeb-466	191	42	statistical	statistical	ADJ
ajbmeb-466	191	43	significance	significance	NOUN
ajbmeb-466	191	44	of	of	ADP
ajbmeb-466	191	45	0.000	0.000	NUM
ajbmeb-466	191	46	,	,	PUNCT
ajbmeb-466	191	47	and	and	CCONJ
ajbmeb-466	191	48	thus	thus	ADV
ajbmeb-466	191	49	this	this	DET
ajbmeb-466	191	50	hypothesis	hypothesis	NOUN
ajbmeb-466	191	51	is	be	AUX
ajbmeb-466	191	52	rejected	reject	VERB
ajbmeb-466	191	53	.	.	PUNCT
ajbmeb-466	192	1	second	second	ADJ
ajbmeb-466	192	2	hypothesis	hypothesis	NOUN
ajbmeb-466	192	3	:	:	PUNCT
ajbmeb-466	192	4	(	(	PUNCT
ajbmeb-466	192	5	the	the	DET
ajbmeb-466	192	6	extent	extent	NOUN
ajbmeb-466	192	7	to	to	PART
ajbmeb-466	192	8	which	which	PRON
ajbmeb-466	192	9	industrial	industrial	ADJ
ajbmeb-466	192	10	specialization	specialization	NOUN
ajbmeb-466	192	11	contributes	contribute	VERB
ajbmeb-466	192	12	to	to	ADP
ajbmeb-466	192	13	raising	raise	VERB
ajbmeb-466	192	14	the	the	DET
ajbmeb-466	192	15	ability	ability	NOUN
ajbmeb-466	192	16	of	of	ADP
ajbmeb-466	192	17	external	external	ADJ
ajbmeb-466	192	18	investigators	investigator	NOUN
ajbmeb-466	192	19	to	to	PART
ajbmeb-466	192	20	detect	detect	VERB
ajbmeb-466	192	21	errors	error	NOUN
ajbmeb-466	192	22	and	and	CCONJ
ajbmeb-466	192	23	frauds	fraud	NOUN
ajbmeb-466	192	24	with	with	ADP
ajbmeb-466	192	25	financial	financial	ADJ
ajbmeb-466	192	26	statements	statement	NOUN
ajbmeb-466	192	27	)	)	PUNCT
ajbmeb-466	192	28	)	)	PUNCT
ajbmeb-466	192	29	to	to	PART
ajbmeb-466	192	30	validate	validate	VERB
ajbmeb-466	192	31	this	this	DET
ajbmeb-466	192	32	hypothesis	hypothesis	NOUN
ajbmeb-466	192	33	,	,	PUNCT
ajbmeb-466	192	34	arithmetic	arithmetic	ADJ
ajbmeb-466	192	35	means	mean	NOUN
ajbmeb-466	192	36	and	and	CCONJ
ajbmeb-466	192	37	standard	standard	ADJ
ajbmeb-466	192	38	deviations	deviation	NOUN
ajbmeb-466	192	39	of	of	ADP
ajbmeb-466	192	40	items	item	NOUN
ajbmeb-466	192	41	relating	relate	VERB
ajbmeb-466	192	42	to	to	ADP
ajbmeb-466	192	43	the	the	DET
ajbmeb-466	192	44	first	first	ADJ
ajbmeb-466	192	45	hypothesis	hypothesis	NOUN
ajbmeb-466	192	46	and	and	CCONJ
ajbmeb-466	192	47	the	the	DET
ajbmeb-466	192	48	table	table	NOUN
ajbmeb-466	192	49	below	below	ADV
ajbmeb-466	192	50	illustrates	illustrate	VERB
ajbmeb-466	192	51	that	that	SCONJ
ajbmeb-466	192	52	.	.	PUNCT
ajbmeb-466	193	1	table	table	NOUN
ajbmeb-466	193	2	(	(	PUNCT
ajbmeb-466	193	3	5	5	NUM
ajbmeb-466	193	4	):	):	PUNCT
ajbmeb-466	193	5	the	the	DET
ajbmeb-466	193	6	arithmetic	arithmetic	ADJ
ajbmeb-466	193	7	means	mean	NOUN
ajbmeb-466	193	8	and	and	CCONJ
ajbmeb-466	193	9	standard	standard	ADJ
ajbmeb-466	193	10	deviations	deviation	NOUN
ajbmeb-466	193	11	of	of	ADP
ajbmeb-466	193	12	the	the	DET
ajbmeb-466	193	13	relevant	relevant	ADJ
ajbmeb-466	193	14	items	item	NOUN
ajbmeb-466	193	15	according	accord	VERB
ajbmeb-466	193	16	to	to	ADP
ajbmeb-466	193	17	the	the	DET
ajbmeb-466	193	18	arithmetic	arithmetic	ADJ
ajbmeb-466	193	19	means	mean	VERB
ajbmeb-466	193	20	items	item	NOUN
ajbmeb-466	193	21	sma	sma	VERB
ajbmeb-466	193	22	standard	standard	ADJ
ajbmeb-466	193	23	deviation	deviation	NOUN
ajbmeb-466	193	24	0.55	0.55	NUM
ajbmeb-466	193	25	4.41	4.41	NUM
ajbmeb-466	193	26	industrial	industrial	ADJ
ajbmeb-466	193	27	specialization	specialization	NOUN
ajbmeb-466	193	28	aims	aim	VERB
ajbmeb-466	193	29	to	to	PART
ajbmeb-466	193	30	give	give	VERB
ajbmeb-466	193	31	confidence	confidence	NOUN
ajbmeb-466	193	32	to	to	ADP
ajbmeb-466	193	33	the	the	DET
ajbmeb-466	193	34	data	datum	NOUN
ajbmeb-466	193	35	shown	show	VERB
ajbmeb-466	193	36	in	in	ADP
ajbmeb-466	193	37	the	the	DET
ajbmeb-466	193	38	financial	financial	ADJ
ajbmeb-466	193	39	statements	statement	NOUN
ajbmeb-466	193	40	.	.	PUNCT
ajbmeb-466	194	1	0.55	0.55	NUM
ajbmeb-466	194	2	4.41	4.41	NUM
ajbmeb-466	194	3	industrial	industrial	ADJ
ajbmeb-466	194	4	specialization	specialization	NOUN
ajbmeb-466	194	5	aims	aim	VERB
ajbmeb-466	194	6	to	to	PART
ajbmeb-466	194	7	restore	restore	VERB
ajbmeb-466	194	8	credibility	credibility	NOUN
ajbmeb-466	194	9	in	in	ADP
ajbmeb-466	194	10	financial	financial	ADJ
ajbmeb-466	194	11	statements	statement	NOUN
ajbmeb-466	194	12	.	.	PUNCT
ajbmeb-466	195	1	0.65	0.65	NUM
ajbmeb-466	195	2	4.30	4.30	NUM
ajbmeb-466	195	3	the	the	DET
ajbmeb-466	195	4	industrial	industrial	ADJ
ajbmeb-466	195	5	specialization	specialization	NOUN
ajbmeb-466	195	6	of	of	ADP
ajbmeb-466	195	7	the	the	DET
ajbmeb-466	195	8	external	external	ADJ
ajbmeb-466	195	9	auditors	auditor	NOUN
ajbmeb-466	195	10	results	result	VERB
ajbmeb-466	195	11	in	in	ADP
ajbmeb-466	195	12	a	a	DET
ajbmeb-466	195	13	clear	clear	ADJ
ajbmeb-466	195	14	picture	picture	NOUN
ajbmeb-466	195	15	of	of	ADP
ajbmeb-466	195	16	the	the	DET
ajbmeb-466	195	17	fairness	fairness	NOUN
ajbmeb-466	195	18	of	of	ADP
ajbmeb-466	195	19	the	the	DET
ajbmeb-466	195	20	financial	financial	ADJ
ajbmeb-466	195	21	statements	statement	NOUN
ajbmeb-466	195	22	.	.	PUNCT
ajbmeb-466	196	1	0.66	0.66	NUM
ajbmeb-466	196	2	4.30	4.30	NUM
ajbmeb-466	196	3	the	the	DET
ajbmeb-466	196	4	industrial	industrial	ADJ
ajbmeb-466	196	5	specialization	specialization	NOUN
ajbmeb-466	196	6	of	of	ADP
ajbmeb-466	196	7	the	the	DET
ajbmeb-466	196	8	external	external	ADJ
ajbmeb-466	196	9	auditors	auditor	NOUN
ajbmeb-466	196	10	shows	show	VERB
ajbmeb-466	196	11	in	in	ADP
ajbmeb-466	196	12	a	a	DET
ajbmeb-466	196	13	more	more	ADV
ajbmeb-466	196	14	transparent	transparent	ADJ
ajbmeb-466	196	15	way	way	NOUN
ajbmeb-466	196	16	the	the	DET
ajbmeb-466	196	17	strength	strength	NOUN
ajbmeb-466	196	18	of	of	ADP
ajbmeb-466	196	19	the	the	DET
ajbmeb-466	196	20	company	company	NOUN
ajbmeb-466	196	21	's	's	PART
ajbmeb-466	196	22	financial	financial	ADJ
ajbmeb-466	196	23	position	position	NOUN
ajbmeb-466	196	24	.	.	PUNCT
ajbmeb-466	197	1	0.64	0.64	NUM
ajbmeb-466	197	2	4.28	4.28	NUM
ajbmeb-466	197	3	the	the	DET
ajbmeb-466	197	4	industrial	industrial	ADJ
ajbmeb-466	197	5	specialization	specialization	NOUN
ajbmeb-466	197	6	shows	show	VERB
ajbmeb-466	197	7	that	that	SCONJ
ajbmeb-466	197	8	the	the	DET
ajbmeb-466	197	9	financial	financial	ADJ
ajbmeb-466	197	10	statements	statement	NOUN
ajbmeb-466	197	11	have	have	VERB
ajbmeb-466	197	12	sufficient	sufficient	ADJ
ajbmeb-466	197	13	disclosure	disclosure	NOUN
ajbmeb-466	197	14	of	of	ADP
ajbmeb-466	197	15	the	the	DET
ajbmeb-466	197	16	company	company	NOUN
ajbmeb-466	197	17	's	's	PART
ajbmeb-466	197	18	activities	activity	NOUN
ajbmeb-466	197	19	as	as	ADP
ajbmeb-466	197	20	a	a	DET
ajbmeb-466	197	21	whole	whole	ADJ
ajbmeb-466	197	22	0.61	0.61	NUM
ajbmeb-466	197	23	4.34	4.34	NUM
ajbmeb-466	197	24	total	total	ADJ
ajbmeb-466	197	25	table	table	NOUN
ajbmeb-466	197	26	(	(	PUNCT
ajbmeb-466	197	27	5	5	NUM
ajbmeb-466	197	28	)	)	PUNCT
ajbmeb-466	197	29	shows	show	VERB
ajbmeb-466	197	30	the	the	DET
ajbmeb-466	197	31	arithmetic	arithmetic	ADJ
ajbmeb-466	197	32	means	mean	NOUN
ajbmeb-466	197	33	and	and	CCONJ
ajbmeb-466	197	34	standard	standard	ADJ
ajbmeb-466	197	35	deviations	deviation	NOUN
ajbmeb-466	197	36	of	of	ADP
ajbmeb-466	197	37	the	the	DET
ajbmeb-466	197	38	items	item	NOUN
ajbmeb-466	197	39	related	relate	VERB
ajbmeb-466	197	40	to	to	ADP
ajbmeb-466	197	41	the	the	DET
ajbmeb-466	197	42	second	second	ADJ
ajbmeb-466	197	43	hypothesis	hypothesis	NOUN
ajbmeb-466	197	44	.	.	PUNCT
ajbmeb-466	198	1	the	the	DET
ajbmeb-466	198	2	arithmetic	arithmetic	ADJ
ajbmeb-466	198	3	means	mean	NOUN
ajbmeb-466	198	4	ranged	range	VERB
ajbmeb-466	198	5	between	between	ADP
ajbmeb-466	198	6	(	(	PUNCT
ajbmeb-466	198	7	4.30	4.30	NUM
ajbmeb-466	198	8	-	-	SYM
ajbmeb-466	198	9	4.28	4.28	NUM
ajbmeb-466	198	10	)	)	PUNCT
ajbmeb-466	198	11	.	.	PUNCT
ajbmeb-466	199	1	the	the	DET
ajbmeb-466	199	2	first	first	ADJ
ajbmeb-466	199	3	and	and	CCONJ
ajbmeb-466	199	4	second	second	ADJ
ajbmeb-466	199	5	items	item	NOUN
ajbmeb-466	199	6	showing	show	VERB
ajbmeb-466	199	7	the	the	DET
ajbmeb-466	199	8	role	role	NOUN
ajbmeb-466	199	9	of	of	ADP
ajbmeb-466	199	10	industrial	industrial	ADJ
ajbmeb-466	199	11	specialization	specialization	NOUN
ajbmeb-466	199	12	in	in	ADP
ajbmeb-466	199	13	enhancing	enhance	VERB
ajbmeb-466	199	14	the	the	DET
ajbmeb-466	199	15	reliability	reliability	NOUN
ajbmeb-466	199	16	in	in	ADP
ajbmeb-466	199	17	the	the	DET
ajbmeb-466	199	18	data	datum	NOUN
ajbmeb-466	199	19	shown	show	VERB
ajbmeb-466	199	20	in	in	ADP
ajbmeb-466	199	21	the	the	DET
ajbmeb-466	199	22	financial	financial	ADJ
ajbmeb-466	199	23	statements	statement	NOUN
ajbmeb-466	199	24	,	,	PUNCT
ajbmeb-466	199	25	as	as	ADV
ajbmeb-466	199	26	well	well	ADV
ajbmeb-466	199	27	as	as	ADP
ajbmeb-466	199	28	restoring	restore	VERB
ajbmeb-466	199	29	credibility	credibility	NOUN
ajbmeb-466	199	30	with	with	ADP
ajbmeb-466	199	31	the	the	DET
ajbmeb-466	199	32	financial	financial	ADJ
ajbmeb-466	199	33	statements	statement	NOUN
ajbmeb-466	199	34	in	in	ADP
ajbmeb-466	199	35	the	the	DET
ajbmeb-466	199	36	first	first	ADJ
ajbmeb-466	199	37	place	place	NOUN
ajbmeb-466	199	38	with	with	ADP
ajbmeb-466	199	39	a	a	DET
ajbmeb-466	199	40	arithmetic	arithmetic	ADJ
ajbmeb-466	199	41	mean	mean	NOUN
ajbmeb-466	199	42	of	of	ADP
ajbmeb-466	199	43	(	(	PUNCT
ajbmeb-466	199	44	4	4	NUM
ajbmeb-466	199	45	.	.	NOUN
ajbmeb-466	199	46	41	41	NUM
ajbmeb-466	199	47	)	)	PUNCT
ajbmeb-466	199	48	.	.	PUNCT
ajbmeb-466	200	1	the	the	DET
ajbmeb-466	200	2	item	item	NOUN
ajbmeb-466	200	3	that	that	PRON
ajbmeb-466	200	4	states	state	VERB
ajbmeb-466	200	5	“	"	PUNCT
ajbmeb-466	200	6	the	the	DET
ajbmeb-466	200	7	industrial	industrial	ADJ
ajbmeb-466	200	8	specialization	specialization	NOUN
ajbmeb-466	200	9	shows	show	VERB
ajbmeb-466	200	10	that	that	SCONJ
ajbmeb-466	200	11	the	the	DET
ajbmeb-466	200	12	financial	financial	ADJ
ajbmeb-466	200	13	statements	statement	NOUN
ajbmeb-466	200	14	have	have	VERB
ajbmeb-466	200	15	sufficient	sufficient	ADJ
ajbmeb-466	200	16	disclosure	disclosure	NOUN
ajbmeb-466	200	17	of	of	ADP
ajbmeb-466	200	18	the	the	DET
ajbmeb-466	200	19	activities	activity	NOUN
ajbmeb-466	200	20	of	of	ADP
ajbmeb-466	200	21	the	the	DET
ajbmeb-466	200	22	company	company	NOUN
ajbmeb-466	200	23	as	as	ADP
ajbmeb-466	200	24	a	a	DET
ajbmeb-466	200	25	whole	whole	NOUN
ajbmeb-466	200	26	”	"	PUNCT
ajbmeb-466	200	27	came	come	VERB
ajbmeb-466	200	28	last	last	ADJ
ajbmeb-466	200	29	with	with	ADP
ajbmeb-466	200	30	an	an	DET
ajbmeb-466	200	31	average	average	ADJ
ajbmeb-466	200	32	value	value	NOUN
ajbmeb-466	200	33	of	of	ADP
ajbmeb-466	200	34	(	(	PUNCT
ajbmeb-466	200	35	4.28	4.28	NUM
ajbmeb-466	200	36	)	)	PUNCT
ajbmeb-466	200	37	.	.	PUNCT
ajbmeb-466	201	1	the	the	DET
ajbmeb-466	201	2	total	total	ADJ
ajbmeb-466	201	3	arithmetic	arithmetic	ADJ
ajbmeb-466	201	4	mean	mean	NOUN
ajbmeb-466	201	5	as	as	SCONJ
ajbmeb-466	201	6	was	be	AUX
ajbmeb-466	201	7	(	(	PUNCT
ajbmeb-466	201	8	4.34	4.34	NUM
ajbmeb-466	201	9	)	)	PUNCT
ajbmeb-466	201	10	.	.	PUNCT
ajbmeb-466	202	1	the	the	DET
ajbmeb-466	202	2	arithmetic	arithmetic	ADJ
ajbmeb-466	202	3	mean	mean	NOUN
ajbmeb-466	202	4	of	of	ADP
ajbmeb-466	202	5	the	the	DET
ajbmeb-466	202	6	dimension	dimension	NOUN
ajbmeb-466	202	7	was	be	AUX
ajbmeb-466	202	8	also	also	ADV
ajbmeb-466	202	9	compared	compare	VERB
ajbmeb-466	202	10	with	with	ADP
ajbmeb-466	202	11	the	the	DET
ajbmeb-466	202	12	standard	standard	ADJ
ajbmeb-466	202	13	score	score	NOUN
ajbmeb-466	202	14	(	(	PUNCT
ajbmeb-466	202	15	3	3	NUM
ajbmeb-466	202	16	)	)	PUNCT
ajbmeb-466	202	17	–	–	PUNCT
ajbmeb-466	202	18	the	the	DET
ajbmeb-466	202	19	criterion	criterion	NOUN
ajbmeb-466	202	20	for	for	ADP
ajbmeb-466	202	21	accepting	accept	VERB
ajbmeb-466	202	22	the	the	DET
ajbmeb-466	202	23	hypothesis	hypothesis	NOUN
ajbmeb-466	202	24	–	–	PUNCT
ajbmeb-466	202	25	using	use	VERB
ajbmeb-466	202	26	the	the	DET
ajbmeb-466	202	27	t	t	NOUN
ajbmeb-466	202	28	-	-	PUNCT
ajbmeb-466	202	29	test	test	NOUN
ajbmeb-466	202	30	as	as	SCONJ
ajbmeb-466	202	31	shown	show	VERB
ajbmeb-466	202	32	in	in	ADP
ajbmeb-466	202	33	table	table	NOUN
ajbmeb-466	202	34	(	(	PUNCT
ajbmeb-466	202	35	6	6	NUM
ajbmeb-466	202	36	)	)	PUNCT
ajbmeb-466	202	37	.	.	PUNCT
ajbmeb-466	203	1	table	table	NOUN
ajbmeb-466	203	2	(	(	PUNCT
ajbmeb-466	203	3	6	6	NUM
ajbmeb-466	203	4	):	):	PUNCT
ajbmeb-466	203	5	arithmetic	arithmetic	ADJ
ajbmeb-466	203	6	means	mean	NOUN
ajbmeb-466	203	7	,	,	PUNCT
ajbmeb-466	203	8	standard	standard	ADJ
ajbmeb-466	203	9	deviations	deviation	NOUN
ajbmeb-466	203	10	,	,	PUNCT
ajbmeb-466	203	11	and	and	CCONJ
ajbmeb-466	203	12	t	t	NOUN
ajbmeb-466	203	13	-	-	PUNCT
ajbmeb-466	203	14	test	test	NOUN
ajbmeb-466	203	15	for	for	ADP
ajbmeb-466	203	16	items	item	NOUN
ajbmeb-466	203	17	compared	compare	VERB
ajbmeb-466	203	18	to	to	ADP
ajbmeb-466	203	19	standard	standard	ADJ
ajbmeb-466	203	20	(	(	PUNCT
ajbmeb-466	203	21	3	3	NUM
ajbmeb-466	203	22	)	)	PUNCT
ajbmeb-466	203	23	statistic	statistic	NOUN
ajbmeb-466	203	24	al	al	PROPN
ajbmeb-466	203	25	significa	significa	PROPN
ajbmeb-466	203	26	nce	nce	PROPN
ajbmeb-466	203	27	sma	sma	VERB
ajbmeb-466	203	28	standard	standard	ADJ
ajbmeb-466	203	29	deviation	deviation	NOUN
ajbmeb-466	203	30	tvalue	tvalue	NOUN
ajbmeb-466	203	31	degrees	degree	NOUN
ajbmeb-466	203	32	of	of	ADP
ajbmeb-466	203	33	freedom	freedom	NOUN
ajbmeb-466	203	34	number	number	NOUN
ajbmeb-466	203	35	the	the	DET
ajbmeb-466	203	36	importance	importance	NOUN
ajbmeb-466	203	37	of	of	ADP
ajbmeb-466	203	38	professional	professional	ADJ
ajbmeb-466	203	39	specialization	specialization	NOUN
ajbmeb-466	203	40	in	in	ADP
ajbmeb-466	203	41	information	information	NOUN
ajbmeb-466	203	42	technology	technology	NOUN
ajbmeb-466	203	43	in	in	ADP
ajbmeb-466	203	44	providing	provide	VERB
ajbmeb-466	203	45	audit	audit	NOUN
ajbmeb-466	203	46	services	service	NOUN
ajbmeb-466	203	47	0.000	0.000	NUM
ajbmeb-466	203	48	4.43	4.43	NUM
ajbmeb-466	203	49	0.61	0.61	NUM
ajbmeb-466	203	50	22.28	22.28	NUM
ajbmeb-466	203	51	11	11	NUM
ajbmeb-466	203	52	12	12	NUM
ajbmeb-466	203	53	american	american	ADJ
ajbmeb-466	203	54	journal	journal	PROPN
ajbmeb-466	203	55	of	of	ADP
ajbmeb-466	203	56	business	business	NOUN
ajbmeb-466	203	57	management	management	NOUN
ajbmeb-466	203	58	,	,	PUNCT
ajbmeb-466	203	59	economics	economic	NOUN
ajbmeb-466	203	60	and	and	CCONJ
ajbmeb-466	203	61	banking	banking	NOUN
ajbmeb-466	203	62	volume	volume	NOUN
ajbmeb-466	203	63	10	10	NUM
ajbmeb-466	203	64	march	march	NOUN
ajbmeb-466	203	65	,	,	PUNCT
ajbmeb-466	203	66	2023	2023	NUM
ajbmeb-466	203	67	p	p	NOUN
ajbmeb-466	203	68	a	a	PRON
ajbmeb-466	203	69	g	g	NOUN
ajbmeb-466	203	70	e	e	NOUN
ajbmeb-466	203	71	|	|	ADV
ajbmeb-466	203	72	15	15	NUM
ajbmeb-466	203	73	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-466	203	74	it	it	PRON
ajbmeb-466	203	75	can	can	AUX
ajbmeb-466	203	76	be	be	AUX
ajbmeb-466	203	77	seen	see	VERB
ajbmeb-466	203	78	from	from	ADP
ajbmeb-466	203	79	the	the	DET
ajbmeb-466	203	80	table	table	NOUN
ajbmeb-466	203	81	above	above	ADP
ajbmeb-466	203	82	that	that	SCONJ
ajbmeb-466	203	83	there	there	PRON
ajbmeb-466	203	84	are	be	VERB
ajbmeb-466	203	85	statistically	statistically	ADV
ajbmeb-466	203	86	significant	significant	ADJ
ajbmeb-466	203	87	differences	difference	NOUN
ajbmeb-466	203	88	(	(	PUNCT
ajbmeb-466	203	89	a>0.05	a>0.05	NOUN
ajbmeb-466	203	90	)	)	PUNCT
ajbmeb-466	203	91	between	between	ADP
ajbmeb-466	203	92	the	the	DET
ajbmeb-466	203	93	arithmetic	arithmetic	ADJ
ajbmeb-466	203	94	mean	mean	NOUN
ajbmeb-466	203	95	and	and	CCONJ
ajbmeb-466	203	96	the	the	DET
ajbmeb-466	203	97	standard	standard	ADJ
ajbmeb-466	203	98	score	score	NOUN
ajbmeb-466	203	99	(	(	PUNCT
ajbmeb-466	203	100	3	3	NUM
ajbmeb-466	203	101	)	)	PUNCT
ajbmeb-466	203	102	,	,	PUNCT
ajbmeb-466	203	103	where	where	SCONJ
ajbmeb-466	203	104	the	the	DET
ajbmeb-466	203	105	t	t	NOUN
ajbmeb-466	203	106	-	-	PUNCT
ajbmeb-466	203	107	value	value	NOUN
ajbmeb-466	203	108	was	be	AUX
ajbmeb-466	203	109	22.28	22.28	NUM
ajbmeb-466	203	110	with	with	ADP
ajbmeb-466	203	111	a	a	DET
ajbmeb-466	203	112	statistical	statistical	ADJ
ajbmeb-466	203	113	significance	significance	NOUN
ajbmeb-466	203	114	of	of	ADP
ajbmeb-466	203	115	0.000	0.000	NUM
ajbmeb-466	203	116	,	,	PUNCT
ajbmeb-466	203	117	and	and	CCONJ
ajbmeb-466	203	118	thus	thus	ADV
ajbmeb-466	203	119	this	this	DET
ajbmeb-466	203	120	hypothesis	hypothesis	NOUN
ajbmeb-466	203	121	is	be	AUX
ajbmeb-466	203	122	rejected	reject	VERB
ajbmeb-466	203	123	.	.	PUNCT
ajbmeb-466	204	1	conclusions	conclusion	NOUN
ajbmeb-466	204	2	and	and	CCONJ
ajbmeb-466	204	3	recommendations	recommendation	NOUN
ajbmeb-466	204	4	first	first	ADV
ajbmeb-466	204	5	:	:	PUNCT
ajbmeb-466	204	6	conclusions	conclusion	NOUN
ajbmeb-466	204	7	based	base	VERB
ajbmeb-466	204	8	on	on	ADP
ajbmeb-466	204	9	the	the	DET
ajbmeb-466	204	10	analysis	analysis	NOUN
ajbmeb-466	204	11	and	and	CCONJ
ajbmeb-466	204	12	discussion	discussion	NOUN
ajbmeb-466	204	13	of	of	ADP
ajbmeb-466	204	14	the	the	DET
ajbmeb-466	204	15	results	result	NOUN
ajbmeb-466	204	16	of	of	ADP
ajbmeb-466	204	17	the	the	DET
ajbmeb-466	204	18	study	study	NOUN
ajbmeb-466	204	19	,	,	PUNCT
ajbmeb-466	204	20	the	the	DET
ajbmeb-466	204	21	most	most	ADV
ajbmeb-466	204	22	important	important	ADJ
ajbmeb-466	204	23	findings	finding	NOUN
ajbmeb-466	204	24	can	can	AUX
ajbmeb-466	204	25	be	be	AUX
ajbmeb-466	204	26	summarized	summarize	VERB
ajbmeb-466	204	27	as	as	SCONJ
ajbmeb-466	204	28	follows	follow	VERB
ajbmeb-466	204	29	:	:	PUNCT
ajbmeb-466	204	30	1	1	X
ajbmeb-466	204	31	)	)	PUNCT
ajbmeb-466	204	32	the	the	DET
ajbmeb-466	204	33	industrial	industrial	ADJ
ajbmeb-466	204	34	specialization	specialization	NOUN
ajbmeb-466	204	35	of	of	ADP
ajbmeb-466	204	36	the	the	DET
ajbmeb-466	204	37	external	external	ADJ
ajbmeb-466	204	38	auditor	auditor	NOUN
ajbmeb-466	204	39	contributes	contribute	VERB
ajbmeb-466	204	40	to	to	ADP
ajbmeb-466	204	41	the	the	DET
ajbmeb-466	204	42	development	development	NOUN
ajbmeb-466	204	43	of	of	ADP
ajbmeb-466	204	44	the	the	DET
ajbmeb-466	204	45	performance	performance	NOUN
ajbmeb-466	204	46	of	of	ADP
ajbmeb-466	204	47	the	the	DET
ajbmeb-466	204	48	audit	audit	NOUN
ajbmeb-466	204	49	process	process	NOUN
ajbmeb-466	204	50	through	through	ADP
ajbmeb-466	204	51	many	many	ADJ
ajbmeb-466	204	52	areas	area	NOUN
ajbmeb-466	204	53	,	,	PUNCT
ajbmeb-466	204	54	including	include	VERB
ajbmeb-466	204	55	increasing	increase	VERB
ajbmeb-466	204	56	the	the	DET
ajbmeb-466	204	57	ability	ability	NOUN
ajbmeb-466	204	58	of	of	ADP
ajbmeb-466	204	59	auditors	auditor	NOUN
ajbmeb-466	204	60	to	to	PART
ajbmeb-466	204	61	detect	detect	VERB
ajbmeb-466	204	62	errors	error	NOUN
ajbmeb-466	204	63	,	,	PUNCT
ajbmeb-466	204	64	and	and	CCONJ
ajbmeb-466	204	65	fraud	fraud	NOUN
ajbmeb-466	204	66	in	in	ADP
ajbmeb-466	204	67	the	the	DET
ajbmeb-466	204	68	financial	financial	ADJ
ajbmeb-466	204	69	statements	statement	NOUN
ajbmeb-466	204	70	and	and	CCONJ
ajbmeb-466	204	71	improving	improve	VERB
ajbmeb-466	204	72	the	the	DET
ajbmeb-466	204	73	assessment	assessment	NOUN
ajbmeb-466	204	74	of	of	ADP
ajbmeb-466	204	75	audit	audit	NOUN
ajbmeb-466	204	76	risks	risk	NOUN
ajbmeb-466	204	77	.	.	PUNCT
ajbmeb-466	205	1	2	2	X
ajbmeb-466	205	2	)	)	PUNCT
ajbmeb-466	205	3	the	the	DET
ajbmeb-466	205	4	application	application	NOUN
ajbmeb-466	205	5	of	of	ADP
ajbmeb-466	205	6	industrial	industrial	ADJ
ajbmeb-466	205	7	specialization	specialization	NOUN
ajbmeb-466	205	8	leads	lead	VERB
ajbmeb-466	205	9	to	to	ADP
ajbmeb-466	205	10	the	the	DET
ajbmeb-466	205	11	auditor	auditor	NOUN
ajbmeb-466	205	12	to	to	PART
ajbmeb-466	205	13	increase	increase	VERB
ajbmeb-466	205	14	confidence	confidence	NOUN
ajbmeb-466	205	15	and	and	CCONJ
ajbmeb-466	205	16	credibility	credibility	NOUN
ajbmeb-466	205	17	in	in	ADP
ajbmeb-466	205	18	the	the	DET
ajbmeb-466	205	19	financial	financial	ADJ
ajbmeb-466	205	20	statements	statement	NOUN
ajbmeb-466	205	21	and	and	CCONJ
ajbmeb-466	205	22	reports	report	NOUN
ajbmeb-466	205	23	,	,	PUNCT
ajbmeb-466	205	24	as	as	ADV
ajbmeb-466	205	25	well	well	ADV
ajbmeb-466	205	26	as	as	ADP
ajbmeb-466	205	27	raise	raise	VERB
ajbmeb-466	205	28	the	the	DET
ajbmeb-466	205	29	quality	quality	NOUN
ajbmeb-466	205	30	of	of	ADP
ajbmeb-466	205	31	disclosure	disclosure	NOUN
ajbmeb-466	205	32	in	in	ADP
ajbmeb-466	205	33	them	they	PRON
ajbmeb-466	205	34	,	,	PUNCT
ajbmeb-466	205	35	and	and	CCONJ
ajbmeb-466	205	36	this	this	PRON
ajbmeb-466	205	37	works	work	VERB
ajbmeb-466	205	38	to	to	PART
ajbmeb-466	205	39	develop	develop	VERB
ajbmeb-466	205	40	the	the	DET
ajbmeb-466	205	41	profession	profession	NOUN
ajbmeb-466	205	42	and	and	CCONJ
ajbmeb-466	205	43	reduce	reduce	VERB
ajbmeb-466	205	44	errors	error	NOUN
ajbmeb-466	205	45	.	.	PUNCT
ajbmeb-466	206	1	3	3	X
ajbmeb-466	206	2	)	)	PUNCT
ajbmeb-466	206	3	there	there	PRON
ajbmeb-466	206	4	are	be	VERB
ajbmeb-466	206	5	no	no	DET
ajbmeb-466	206	6	significant	significant	ADJ
ajbmeb-466	206	7	differences	difference	NOUN
ajbmeb-466	206	8	in	in	ADP
ajbmeb-466	206	9	the	the	DET
ajbmeb-466	206	10	auditors	auditor	NOUN
ajbmeb-466	206	11	'	'	PART
ajbmeb-466	206	12	opinions	opinion	NOUN
ajbmeb-466	206	13	on	on	ADP
ajbmeb-466	206	14	the	the	DET
ajbmeb-466	206	15	importance	importance	NOUN
ajbmeb-466	206	16	of	of	ADP
ajbmeb-466	206	17	the	the	DET
ajbmeb-466	206	18	auditor	auditor	NOUN
ajbmeb-466	206	19	's	's	PART
ajbmeb-466	206	20	industrial	industrial	ADJ
ajbmeb-466	206	21	specialization	specialization	NOUN
ajbmeb-466	206	22	for	for	ADP
ajbmeb-466	206	23	the	the	DET
ajbmeb-466	206	24	audit	audit	NOUN
ajbmeb-466	206	25	process	process	NOUN
ajbmeb-466	206	26	,	,	PUNCT
ajbmeb-466	206	27	by	by	ADP
ajbmeb-466	206	28	improving	improve	VERB
ajbmeb-466	206	29	the	the	DET
ajbmeb-466	206	30	efficiency	efficiency	NOUN
ajbmeb-466	206	31	of	of	ADP
ajbmeb-466	206	32	audit	audit	NOUN
ajbmeb-466	206	33	risk	risk	NOUN
ajbmeb-466	206	34	assessment	assessment	NOUN
ajbmeb-466	206	35	,	,	PUNCT
ajbmeb-466	206	36	and	and	CCONJ
ajbmeb-466	206	37	improving	improve	VERB
ajbmeb-466	206	38	audit	audit	NOUN
ajbmeb-466	206	39	planning	planning	NOUN
ajbmeb-466	206	40	decisions	decision	NOUN
ajbmeb-466	206	41	.	.	PUNCT
ajbmeb-466	207	1	4	4	X
ajbmeb-466	207	2	)	)	PUNCT
ajbmeb-466	207	3	the	the	DET
ajbmeb-466	207	4	auditors	auditor	NOUN
ajbmeb-466	207	5	agreed	agree	VERB
ajbmeb-466	207	6	on	on	ADP
ajbmeb-466	207	7	the	the	DET
ajbmeb-466	207	8	importance	importance	NOUN
ajbmeb-466	207	9	of	of	ADP
ajbmeb-466	207	10	the	the	DET
ajbmeb-466	207	11	auditor	auditor	NOUN
ajbmeb-466	207	12	’s	’s	PART
ajbmeb-466	207	13	industrial	industrial	ADJ
ajbmeb-466	207	14	specialization	specialization	NOUN
ajbmeb-466	207	15	in	in	ADP
ajbmeb-466	207	16	improving	improve	VERB
ajbmeb-466	207	17	the	the	DET
ajbmeb-466	207	18	efficiency	efficiency	NOUN
ajbmeb-466	207	19	of	of	ADP
ajbmeb-466	207	20	estimating	estimate	VERB
ajbmeb-466	207	21	the	the	DET
ajbmeb-466	207	22	audit	audit	NOUN
ajbmeb-466	207	23	risks	risk	NOUN
ajbmeb-466	207	24	as	as	SCONJ
ajbmeb-466	207	25	represented	represent	VERB
ajbmeb-466	207	26	in	in	ADP
ajbmeb-466	207	27	the	the	DET
ajbmeb-466	207	28	risk	risk	NOUN
ajbmeb-466	207	29	of	of	ADP
ajbmeb-466	207	30	control	control	NOUN
ajbmeb-466	207	31	,	,	PUNCT
ajbmeb-466	207	32	the	the	DET
ajbmeb-466	207	33	risk	risk	NOUN
ajbmeb-466	207	34	of	of	ADP
ajbmeb-466	207	35	detection	detection	NOUN
ajbmeb-466	207	36	,	,	PUNCT
ajbmeb-466	207	37	and	and	CCONJ
ajbmeb-466	207	38	the	the	DET
ajbmeb-466	207	39	inevitable	inevitable	ADJ
ajbmeb-466	207	40	risk	risk	NOUN
ajbmeb-466	207	41	.	.	PUNCT
ajbmeb-466	208	1	this	this	PRON
ajbmeb-466	208	2	is	be	AUX
ajbmeb-466	208	3	done	do	VERB
ajbmeb-466	208	4	through	through	ADP
ajbmeb-466	208	5	the	the	DET
ajbmeb-466	208	6	accuracy	accuracy	NOUN
ajbmeb-466	208	7	of	of	ADP
ajbmeb-466	208	8	determining	determine	VERB
ajbmeb-466	208	9	compliance	compliance	NOUN
ajbmeb-466	208	10	tests	test	NOUN
ajbmeb-466	208	11	,	,	PUNCT
ajbmeb-466	208	12	judging	judge	VERB
ajbmeb-466	208	13	the	the	DET
ajbmeb-466	208	14	effectiveness	effectiveness	NOUN
ajbmeb-466	208	15	of	of	ADP
ajbmeb-466	208	16	the	the	DET
ajbmeb-466	208	17	internal	internal	ADJ
ajbmeb-466	208	18	control	control	NOUN
ajbmeb-466	208	19	system	system	NOUN
ajbmeb-466	208	20	,	,	PUNCT
ajbmeb-466	208	21	and	and	CCONJ
ajbmeb-466	208	22	the	the	DET
ajbmeb-466	208	23	places	place	NOUN
ajbmeb-466	208	24	where	where	SCONJ
ajbmeb-466	208	25	errors	error	NOUN
ajbmeb-466	208	26	are	be	AUX
ajbmeb-466	208	27	repeated	repeat	VERB
ajbmeb-466	208	28	.	.	PUNCT
ajbmeb-466	209	1	it	it	PRON
ajbmeb-466	209	2	is	be	AUX
ajbmeb-466	209	3	also	also	ADV
ajbmeb-466	209	4	done	do	VERB
ajbmeb-466	209	5	through	through	ADP
ajbmeb-466	209	6	accurately	accurately	ADV
ajbmeb-466	209	7	determining	determine	VERB
ajbmeb-466	209	8	analytical	analytical	ADJ
ajbmeb-466	209	9	examination	examination	NOUN
ajbmeb-466	209	10	procedures	procedure	NOUN
ajbmeb-466	209	11	,	,	PUNCT
ajbmeb-466	209	12	determining	determine	VERB
ajbmeb-466	209	13	the	the	DET
ajbmeb-466	209	14	relationship	relationship	NOUN
ajbmeb-466	209	15	between	between	ADP
ajbmeb-466	209	16	the	the	DET
ajbmeb-466	209	17	accurately	accurately	ADV
ajbmeb-466	209	18	related	relate	VERB
ajbmeb-466	209	19	items	item	NOUN
ajbmeb-466	209	20	,	,	PUNCT
ajbmeb-466	209	21	the	the	DET
ajbmeb-466	209	22	degree	degree	NOUN
ajbmeb-466	209	23	of	of	ADP
ajbmeb-466	209	24	influence	influence	NOUN
ajbmeb-466	209	25	in	in	ADP
ajbmeb-466	209	26	the	the	DET
ajbmeb-466	209	27	interpretation	interpretation	NOUN
ajbmeb-466	209	28	of	of	ADP
ajbmeb-466	209	29	the	the	DET
ajbmeb-466	209	30	results	result	NOUN
ajbmeb-466	209	31	,	,	PUNCT
ajbmeb-466	209	32	determining	determine	VERB
ajbmeb-466	209	33	the	the	DET
ajbmeb-466	209	34	items	item	NOUN
ajbmeb-466	209	35	and	and	CCONJ
ajbmeb-466	209	36	accounts	account	NOUN
ajbmeb-466	209	37	that	that	PRON
ajbmeb-466	209	38	represent	represent	VERB
ajbmeb-466	209	39	a	a	DET
ajbmeb-466	209	40	risk	risk	NOUN
ajbmeb-466	209	41	in	in	ADP
ajbmeb-466	209	42	nature	nature	NOUN
ajbmeb-466	209	43	,	,	PUNCT
ajbmeb-466	209	44	and	and	CCONJ
ajbmeb-466	209	45	facilitating	facilitate	VERB
ajbmeb-466	209	46	the	the	DET
ajbmeb-466	209	47	review	review	NOUN
ajbmeb-466	209	48	of	of	ADP
ajbmeb-466	209	49	management	management	NOUN
ajbmeb-466	209	50	estimates	estimate	NOUN
ajbmeb-466	209	51	.	.	PUNCT
ajbmeb-466	210	1	second	second	ADJ
ajbmeb-466	210	2	:	:	PUNCT
ajbmeb-466	210	3	recommendations	recommendation	NOUN
ajbmeb-466	210	4	in	in	ADP
ajbmeb-466	210	5	light	light	NOUN
ajbmeb-466	210	6	of	of	ADP
ajbmeb-466	210	7	the	the	DET
ajbmeb-466	210	8	findings	finding	NOUN
ajbmeb-466	210	9	of	of	ADP
ajbmeb-466	210	10	this	this	DET
ajbmeb-466	210	11	study	study	NOUN
ajbmeb-466	210	12	,	,	PUNCT
ajbmeb-466	210	13	the	the	DET
ajbmeb-466	210	14	researcher	researcher	NOUN
ajbmeb-466	210	15	recommends	recommend	VERB
ajbmeb-466	210	16	the	the	DET
ajbmeb-466	210	17	following	following	NOUN
ajbmeb-466	210	18	:	:	PUNCT
ajbmeb-466	210	19	1the	1the	PRON
ajbmeb-466	210	20	need	need	VERB
ajbmeb-466	210	21	to	to	PART
ajbmeb-466	210	22	apply	apply	VERB
ajbmeb-466	210	23	the	the	DET
ajbmeb-466	210	24	industrial	industrial	ADJ
ajbmeb-466	210	25	specialization	specialization	NOUN
ajbmeb-466	210	26	of	of	ADP
ajbmeb-466	210	27	external	external	ADJ
ajbmeb-466	210	28	auditors	auditor	NOUN
ajbmeb-466	210	29	,	,	PUNCT
ajbmeb-466	210	30	which	which	PRON
ajbmeb-466	210	31	makes	make	VERB
ajbmeb-466	210	32	the	the	DET
ajbmeb-466	210	33	auditor	auditor	NOUN
ajbmeb-466	210	34	more	more	ADV
ajbmeb-466	210	35	specialized	specialized	ADJ
ajbmeb-466	210	36	through	through	ADP
ajbmeb-466	210	37	the	the	DET
ajbmeb-466	210	38	development	development	NOUN
ajbmeb-466	210	39	of	of	ADP
ajbmeb-466	210	40	scientific	scientific	ADJ
ajbmeb-466	210	41	and	and	CCONJ
ajbmeb-466	210	42	practical	practical	ADJ
ajbmeb-466	210	43	qualification	qualification	NOUN
ajbmeb-466	210	44	,	,	PUNCT
ajbmeb-466	210	45	professional	professional	ADJ
ajbmeb-466	210	46	and	and	CCONJ
ajbmeb-466	210	47	technical	technical	ADJ
ajbmeb-466	210	48	experience	experience	NOUN
ajbmeb-466	210	49	,	,	PUNCT
ajbmeb-466	210	50	skill	skill	NOUN
ajbmeb-466	210	51	,	,	PUNCT
ajbmeb-466	210	52	continuous	continuous	ADJ
ajbmeb-466	210	53	education	education	NOUN
ajbmeb-466	210	54	and	and	CCONJ
ajbmeb-466	210	55	development	development	NOUN
ajbmeb-466	210	56	.	.	PUNCT
ajbmeb-466	211	1	2the	2the	DET
ajbmeb-466	211	2	parties	party	NOUN
ajbmeb-466	211	3	interested	interested	ADJ
ajbmeb-466	211	4	in	in	ADP
ajbmeb-466	211	5	the	the	DET
ajbmeb-466	211	6	audit	audit	NOUN
ajbmeb-466	211	7	profession	profession	NOUN
ajbmeb-466	211	8	adopt	adopt	VERB
ajbmeb-466	211	9	the	the	DET
ajbmeb-466	211	10	industrial	industrial	ADJ
ajbmeb-466	211	11	specialization	specialization	NOUN
ajbmeb-466	211	12	of	of	ADP
ajbmeb-466	211	13	audit	audit	NOUN
ajbmeb-466	211	14	offices	office	NOUN
ajbmeb-466	211	15	by	by	ADP
ajbmeb-466	211	16	defining	define	VERB
ajbmeb-466	211	17	the	the	DET
ajbmeb-466	211	18	basic	basic	ADJ
ajbmeb-466	211	19	objectives	objective	NOUN
ajbmeb-466	211	20	and	and	CCONJ
ajbmeb-466	211	21	the	the	DET
ajbmeb-466	211	22	requirements	requirement	NOUN
ajbmeb-466	211	23	necessary	necessary	ADJ
ajbmeb-466	211	24	to	to	PART
ajbmeb-466	211	25	achieve	achieve	VERB
ajbmeb-466	211	26	these	these	DET
ajbmeb-466	211	27	objectives	objective	NOUN
ajbmeb-466	211	28	.	.	PUNCT
ajbmeb-466	212	1	3the	3the	DET
ajbmeb-466	212	2	relevant	relevant	ADJ
ajbmeb-466	212	3	authorities	authority	NOUN
ajbmeb-466	212	4	responsible	responsible	ADJ
ajbmeb-466	212	5	for	for	ADP
ajbmeb-466	212	6	the	the	DET
ajbmeb-466	212	7	auditing	auditing	NOUN
ajbmeb-466	212	8	profession	profession	NOUN
ajbmeb-466	212	9	should	should	AUX
ajbmeb-466	212	10	issue	issue	VERB
ajbmeb-466	212	11	standards	standard	NOUN
ajbmeb-466	212	12	that	that	PRON
ajbmeb-466	212	13	understand	understand	VERB
ajbmeb-466	212	14	and	and	CCONJ
ajbmeb-466	212	15	clarify	clarify	VERB
ajbmeb-466	212	16	the	the	DET
ajbmeb-466	212	17	limits	limit	NOUN
ajbmeb-466	212	18	of	of	ADP
ajbmeb-466	212	19	applying	apply	VERB
ajbmeb-466	212	20	industrial	industrial	ADJ
ajbmeb-466	212	21	specialization	specialization	NOUN
ajbmeb-466	212	22	.	.	PUNCT
ajbmeb-466	213	1	american	american	PROPN
ajbmeb-466	213	2	journal	journal	PROPN
ajbmeb-466	213	3	of	of	ADP
ajbmeb-466	213	4	business	business	NOUN
ajbmeb-466	213	5	management	management	NOUN
ajbmeb-466	213	6	,	,	PUNCT
ajbmeb-466	213	7	economics	economic	NOUN
ajbmeb-466	213	8	and	and	CCONJ
ajbmeb-466	213	9	banking	banking	NOUN
ajbmeb-466	213	10	volume	volume	NOUN
ajbmeb-466	213	11	10	10	NUM
ajbmeb-466	213	12	march	march	NOUN
ajbmeb-466	213	13	,	,	PUNCT
ajbmeb-466	213	14	2023	2023	NUM
ajbmeb-466	213	15	p	p	NOUN
ajbmeb-466	213	16	a	a	PRON
ajbmeb-466	213	17	g	g	NOUN
ajbmeb-466	213	18	e	e	NOUN
ajbmeb-466	213	19	|	|	ADV
ajbmeb-466	213	20	16	16	NUM
ajbmeb-466	213	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-466	213	22	4emphasizing	4emphasize	VERB
ajbmeb-466	213	23	the	the	DET
ajbmeb-466	213	24	external	external	ADJ
ajbmeb-466	213	25	auditors	auditor	NOUN
ajbmeb-466	213	26	’	'	PUNCT
ajbmeb-466	213	27	need	need	VERB
ajbmeb-466	213	28	for	for	ADP
ajbmeb-466	213	29	full	full	ADJ
ajbmeb-466	213	30	knowledge	knowledge	NOUN
ajbmeb-466	213	31	and	and	CCONJ
ajbmeb-466	213	32	full	full	ADJ
ajbmeb-466	213	33	application	application	NOUN
ajbmeb-466	213	34	of	of	ADP
ajbmeb-466	213	35	industrial	industrial	ADJ
ajbmeb-466	213	36	specialization	specialization	NOUN
ajbmeb-466	213	37	in	in	ADP
ajbmeb-466	213	38	the	the	DET
ajbmeb-466	213	39	field	field	NOUN
ajbmeb-466	213	40	of	of	ADP
ajbmeb-466	213	41	auditing	audit	VERB
ajbmeb-466	213	42	through	through	ADP
ajbmeb-466	213	43	the	the	DET
ajbmeb-466	213	44	development	development	NOUN
ajbmeb-466	213	45	of	of	ADP
ajbmeb-466	213	46	their	their	PRON
ajbmeb-466	213	47	scientific	scientific	ADJ
ajbmeb-466	213	48	,	,	PUNCT
ajbmeb-466	213	49	professional	professional	ADJ
ajbmeb-466	213	50	and	and	CCONJ
ajbmeb-466	213	51	technical	technical	ADJ
ajbmeb-466	213	52	skills	skill	NOUN
ajbmeb-466	213	53	in	in	ADP
ajbmeb-466	213	54	the	the	DET
ajbmeb-466	213	55	industrial	industrial	ADJ
ajbmeb-466	213	56	sector	sector	NOUN
ajbmeb-466	213	57	.	.	PUNCT
ajbmeb-466	214	1	conclusion	conclusion	NOUN
ajbmeb-466	214	2	through	through	ADP
ajbmeb-466	214	3	the	the	DET
ajbmeb-466	214	4	foregoing	foregoing	NOUN
ajbmeb-466	214	5	and	and	CCONJ
ajbmeb-466	214	6	in	in	ADP
ajbmeb-466	214	7	light	light	NOUN
ajbmeb-466	214	8	of	of	ADP
ajbmeb-466	214	9	the	the	DET
ajbmeb-466	214	10	results	result	NOUN
ajbmeb-466	214	11	and	and	CCONJ
ajbmeb-466	214	12	recommendations	recommendation	NOUN
ajbmeb-466	214	13	of	of	ADP
ajbmeb-466	214	14	the	the	DET
ajbmeb-466	214	15	research	research	NOUN
ajbmeb-466	214	16	,	,	PUNCT
ajbmeb-466	214	17	if	if	SCONJ
ajbmeb-466	214	18	an	an	DET
ajbmeb-466	214	19	auditor	auditor	NOUN
ajbmeb-466	214	20	acts	act	VERB
ajbmeb-466	214	21	as	as	ADP
ajbmeb-466	214	22	a	a	DET
ajbmeb-466	214	23	specialized	specialized	ADJ
ajbmeb-466	214	24	auditor	auditor	NOUN
ajbmeb-466	214	25	,	,	PUNCT
ajbmeb-466	214	26	he	he	PRON
ajbmeb-466	214	27	/	/	SYM
ajbmeb-466	214	28	she	she	PRON
ajbmeb-466	214	29	will	will	AUX
ajbmeb-466	214	30	have	have	VERB
ajbmeb-466	214	31	the	the	DET
ajbmeb-466	214	32	ability	ability	NOUN
ajbmeb-466	214	33	to	to	PART
ajbmeb-466	214	34	control	control	VERB
ajbmeb-466	214	35	the	the	DET
ajbmeb-466	214	36	risks	risk	NOUN
ajbmeb-466	214	37	of	of	ADP
ajbmeb-466	214	38	the	the	DET
ajbmeb-466	214	39	auditor	auditor	NOUN
ajbmeb-466	214	40	’s	’s	PART
ajbmeb-466	214	41	work	work	NOUN
ajbmeb-466	214	42	.	.	PUNCT
ajbmeb-466	215	1	the	the	DET
ajbmeb-466	215	2	auditor	auditor	NOUN
ajbmeb-466	215	3	’s	’s	PART
ajbmeb-466	215	4	specialization	specialization	NOUN
ajbmeb-466	215	5	plays	play	VERB
ajbmeb-466	215	6	a	a	DET
ajbmeb-466	215	7	major	major	ADJ
ajbmeb-466	215	8	role	role	NOUN
ajbmeb-466	215	9	in	in	ADP
ajbmeb-466	215	10	assessing	assess	VERB
ajbmeb-466	215	11	and	and	CCONJ
ajbmeb-466	215	12	reducing	reduce	VERB
ajbmeb-466	215	13	the	the	DET
ajbmeb-466	215	14	audit	audit	NOUN
ajbmeb-466	215	15	risks	risk	VERB
ajbmeb-466	215	16	inherent	inherent	ADJ
ajbmeb-466	215	17	in	in	ADP
ajbmeb-466	215	18	the	the	DET
ajbmeb-466	215	19	nature	nature	NOUN
ajbmeb-466	215	20	of	of	ADP
ajbmeb-466	215	21	the	the	DET
ajbmeb-466	215	22	industry	industry	NOUN
ajbmeb-466	215	23	or	or	CCONJ
ajbmeb-466	215	24	the	the	DET
ajbmeb-466	215	25	nature	nature	NOUN
ajbmeb-466	215	26	of	of	ADP
ajbmeb-466	215	27	the	the	DET
ajbmeb-466	215	28	account	account	NOUN
ajbmeb-466	215	29	.	.	PUNCT
ajbmeb-466	216	1	therefore	therefore	ADV
ajbmeb-466	216	2	,	,	PUNCT
ajbmeb-466	216	3	the	the	DET
ajbmeb-466	216	4	auditor	auditor	NOUN
ajbmeb-466	216	5	designs	design	VERB
ajbmeb-466	216	6	verification	verification	NOUN
ajbmeb-466	216	7	procedures	procedure	NOUN
ajbmeb-466	216	8	that	that	PRON
ajbmeb-466	216	9	help	help	VERB
ajbmeb-466	216	10	him	he	PRON
ajbmeb-466	216	11	/	/	SYM
ajbmeb-466	216	12	her	she	PRON
ajbmeb-466	216	13	reach	reach	VERB
ajbmeb-466	216	14	a	a	DET
ajbmeb-466	216	15	sound	sound	ADJ
ajbmeb-466	216	16	judgment	judgment	NOUN
ajbmeb-466	216	17	on	on	ADP
ajbmeb-466	216	18	the	the	DET
ajbmeb-466	216	19	inherent	inherent	ADJ
ajbmeb-466	216	20	risks	risk	NOUN
ajbmeb-466	216	21	.	.	PUNCT
ajbmeb-466	217	1	the	the	DET
ajbmeb-466	217	2	importance	importance	NOUN
ajbmeb-466	217	3	of	of	ADP
ajbmeb-466	217	4	specialization	specialization	NOUN
ajbmeb-466	217	5	lies	lie	VERB
ajbmeb-466	217	6	in	in	ADP
ajbmeb-466	217	7	evaluating	evaluate	VERB
ajbmeb-466	217	8	those	those	DET
ajbmeb-466	217	9	procedures	procedure	NOUN
ajbmeb-466	217	10	,	,	PUNCT
ajbmeb-466	217	11	because	because	SCONJ
ajbmeb-466	217	12	the	the	DET
ajbmeb-466	217	13	auditor	auditor	NOUN
ajbmeb-466	217	14	’s	’s	PART
ajbmeb-466	217	15	knowledge	knowledge	NOUN
ajbmeb-466	217	16	of	of	ADP
ajbmeb-466	217	17	the	the	DET
ajbmeb-466	217	18	nature	nature	NOUN
ajbmeb-466	217	19	of	of	ADP
ajbmeb-466	217	20	the	the	DET
ajbmeb-466	217	21	industry	industry	NOUN
ajbmeb-466	217	22	to	to	PART
ajbmeb-466	217	23	which	which	PRON
ajbmeb-466	217	24	the	the	DET
ajbmeb-466	217	25	entity	entity	NOUN
ajbmeb-466	217	26	under	under	ADP
ajbmeb-466	217	27	review	review	NOUN
ajbmeb-466	217	28	belongs	belong	VERB
ajbmeb-466	217	29	enables	enable	VERB
ajbmeb-466	217	30	him	he	PRON
ajbmeb-466	217	31	/	/	SYM
ajbmeb-466	217	32	her	she	PRON
ajbmeb-466	217	33	to	to	PART
ajbmeb-466	217	34	be	be	AUX
ajbmeb-466	217	35	fully	fully	ADV
ajbmeb-466	217	36	aware	aware	ADJ
ajbmeb-466	217	37	of	of	ADP
ajbmeb-466	217	38	the	the	DET
ajbmeb-466	217	39	laws	law	NOUN
ajbmeb-466	217	40	and	and	CCONJ
ajbmeb-466	217	41	regulations	regulation	NOUN
ajbmeb-466	217	42	that	that	PRON
ajbmeb-466	217	43	regulate	regulate	VERB
ajbmeb-466	217	44	it	it	PRON
ajbmeb-466	217	45	,	,	PUNCT
ajbmeb-466	217	46	and	and	CCONJ
ajbmeb-466	217	47	the	the	DET
ajbmeb-466	217	48	economic	economic	ADJ
ajbmeb-466	217	49	conditions	condition	NOUN
ajbmeb-466	217	50	under	under	ADP
ajbmeb-466	217	51	which	which	PRON
ajbmeb-466	217	52	it	it	PRON
ajbmeb-466	217	53	operates	operate	VERB
ajbmeb-466	217	54	that	that	PRON
ajbmeb-466	217	55	may	may	AUX
ajbmeb-466	217	56	put	put	VERB
ajbmeb-466	217	57	pressure	pressure	NOUN
ajbmeb-466	217	58	on	on	ADP
ajbmeb-466	217	59	it	it	PRON
ajbmeb-466	217	60	.	.	PUNCT
ajbmeb-466	218	1	also	also	ADV
ajbmeb-466	218	2	,	,	PUNCT
ajbmeb-466	218	3	the	the	DET
ajbmeb-466	218	4	auditor	auditor	NOUN
ajbmeb-466	218	5	has	have	VERB
ajbmeb-466	218	6	a	a	DET
ajbmeb-466	218	7	high	high	ADJ
ajbmeb-466	218	8	understanding	understanding	NOUN
ajbmeb-466	218	9	of	of	ADP
ajbmeb-466	218	10	the	the	DET
ajbmeb-466	218	11	effects	effect	NOUN
ajbmeb-466	218	12	of	of	ADP
ajbmeb-466	218	13	non	non	ADJ
ajbmeb-466	218	14	-	-	NOUN
ajbmeb-466	218	15	continuity	continuity	NOUN
ajbmeb-466	218	16	in	in	ADP
ajbmeb-466	218	17	the	the	DET
ajbmeb-466	218	18	industry	industry	NOUN
ajbmeb-466	218	19	,	,	PUNCT
ajbmeb-466	218	20	as	as	ADV
ajbmeb-466	218	21	well	well	ADV
ajbmeb-466	218	22	as	as	ADP
ajbmeb-466	218	23	understanding	understanding	NOUN
ajbmeb-466	218	24	of	of	ADP
ajbmeb-466	218	25	the	the	DET
ajbmeb-466	218	26	electronic	electronic	ADJ
ajbmeb-466	218	27	systems	system	NOUN
ajbmeb-466	218	28	in	in	ADP
ajbmeb-466	218	29	force	force	NOUN
ajbmeb-466	218	30	in	in	ADP
ajbmeb-466	218	31	the	the	DET
ajbmeb-466	218	32	institution	institution	NOUN
ajbmeb-466	218	33	.	.	PUNCT
ajbmeb-466	219	1	to	to	PART
ajbmeb-466	219	2	assess	assess	VERB
ajbmeb-466	219	3	the	the	DET
ajbmeb-466	219	4	risks	risk	NOUN
ajbmeb-466	219	5	of	of	ADP
ajbmeb-466	219	6	control	control	NOUN
ajbmeb-466	219	7	,	,	PUNCT
ajbmeb-466	219	8	the	the	DET
ajbmeb-466	219	9	auditor	auditor	NOUN
ajbmeb-466	219	10	studies	study	VERB
ajbmeb-466	219	11	the	the	DET
ajbmeb-466	219	12	internal	internal	ADJ
ajbmeb-466	219	13	control	control	NOUN
ajbmeb-466	219	14	system	system	NOUN
ajbmeb-466	219	15	applied	apply	VERB
ajbmeb-466	219	16	and	and	CCONJ
ajbmeb-466	219	17	its	its	PRON
ajbmeb-466	219	18	efficiency	efficiency	NOUN
ajbmeb-466	219	19	and	and	CCONJ
ajbmeb-466	219	20	identifies	identify	VERB
ajbmeb-466	219	21	its	its	PRON
ajbmeb-466	219	22	weaknesses	weakness	NOUN
ajbmeb-466	219	23	in	in	ADP
ajbmeb-466	219	24	terms	term	NOUN
ajbmeb-466	219	25	of	of	ADP
ajbmeb-466	219	26	conducting	conduct	VERB
ajbmeb-466	219	27	compliance	compliance	NOUN
ajbmeb-466	219	28	tests	test	NOUN
ajbmeb-466	219	29	,	,	PUNCT
ajbmeb-466	219	30	and	and	CCONJ
ajbmeb-466	219	31	on	on	ADP
ajbmeb-466	219	32	the	the	DET
ajbmeb-466	219	33	other	other	ADJ
ajbmeb-466	219	34	hand	hand	NOUN
ajbmeb-466	219	35	to	to	PART
ajbmeb-466	219	36	ensure	ensure	VERB
ajbmeb-466	219	37	the	the	DET
ajbmeb-466	219	38	extent	extent	NOUN
ajbmeb-466	219	39	of	of	ADP
ajbmeb-466	219	40	compliance	compliance	NOUN
ajbmeb-466	219	41	during	during	ADP
ajbmeb-466	219	42	practical	practical	ADJ
ajbmeb-466	219	43	application	application	NOUN
ajbmeb-466	219	44	.	.	PUNCT
ajbmeb-466	220	1	this	this	PRON
ajbmeb-466	220	2	is	be	AUX
ajbmeb-466	220	3	achieved	achieve	VERB
ajbmeb-466	220	4	by	by	ADP
ajbmeb-466	220	5	understanding	understand	VERB
ajbmeb-466	220	6	the	the	DET
ajbmeb-466	220	7	internal	internal	ADJ
ajbmeb-466	220	8	control	control	NOUN
ajbmeb-466	220	9	system	system	NOUN
ajbmeb-466	220	10	that	that	PRON
ajbmeb-466	220	11	can	can	AUX
ajbmeb-466	220	12	be	be	AUX
ajbmeb-466	220	13	judged	judge	VERB
ajbmeb-466	220	14	on	on	ADP
ajbmeb-466	220	15	the	the	DET
ajbmeb-466	220	16	extent	extent	NOUN
ajbmeb-466	220	17	of	of	ADP
ajbmeb-466	220	18	reliability	reliability	NOUN
ajbmeb-466	220	19	.	.	PUNCT
ajbmeb-466	221	1	the	the	DET
ajbmeb-466	221	2	auditor	auditor	NOUN
ajbmeb-466	221	3	’s	’s	PART
ajbmeb-466	221	4	specialization	specialization	NOUN
ajbmeb-466	221	5	contributes	contribute	VERB
ajbmeb-466	221	6	to	to	ADP
ajbmeb-466	221	7	the	the	DET
ajbmeb-466	221	8	identification	identification	NOUN
ajbmeb-466	221	9	of	of	ADP
ajbmeb-466	221	10	compliance	compliance	NOUN
ajbmeb-466	221	11	tests	test	NOUN
ajbmeb-466	221	12	,	,	PUNCT
ajbmeb-466	221	13	as	as	SCONJ
ajbmeb-466	221	14	they	they	PRON
ajbmeb-466	221	15	provide	provide	VERB
ajbmeb-466	221	16	the	the	DET
ajbmeb-466	221	17	auditor	auditor	NOUN
ajbmeb-466	221	18	with	with	ADP
ajbmeb-466	221	19	knowledge	knowledge	NOUN
ajbmeb-466	221	20	of	of	ADP
ajbmeb-466	221	21	where	where	SCONJ
ajbmeb-466	221	22	unintentional	unintentional	ADJ
ajbmeb-466	221	23	errors	error	NOUN
ajbmeb-466	221	24	are	be	AUX
ajbmeb-466	221	25	,	,	PUNCT
ajbmeb-466	221	26	as	as	ADV
ajbmeb-466	221	27	well	well	ADV
ajbmeb-466	221	28	as	as	ADP
ajbmeb-466	221	29	elements	element	NOUN
ajbmeb-466	221	30	that	that	PRON
ajbmeb-466	221	31	are	be	AUX
ajbmeb-466	221	32	easy	easy	ADJ
ajbmeb-466	221	33	to	to	PART
ajbmeb-466	221	34	manipulate	manipulate	VERB
ajbmeb-466	221	35	in	in	ADP
ajbmeb-466	221	36	that	that	DET
ajbmeb-466	221	37	industry	industry	NOUN
ajbmeb-466	221	38	and	and	CCONJ
ajbmeb-466	221	39	as	as	ADP
ajbmeb-466	221	40	a	a	DET
ajbmeb-466	221	41	result	result	NOUN
ajbmeb-466	221	42	of	of	ADP
ajbmeb-466	221	43	the	the	DET
ajbmeb-466	221	44	repetition	repetition	NOUN
ajbmeb-466	221	45	of	of	ADP
ajbmeb-466	221	46	the	the	DET
ajbmeb-466	221	47	audit	audit	NOUN
ajbmeb-466	221	48	process	process	NOUN
ajbmeb-466	221	49	in	in	ADP
ajbmeb-466	221	50	that	that	DET
ajbmeb-466	221	51	industry	industry	NOUN
ajbmeb-466	222	1	he	he	PRON
ajbmeb-466	222	2	/	/	PUNCT
ajbmeb-466	223	1	she	she	PRON
ajbmeb-466	223	2	has	have	VERB
ajbmeb-466	223	3	a	a	DET
ajbmeb-466	223	4	complete	complete	ADJ
ajbmeb-466	223	5	picture	picture	NOUN
ajbmeb-466	223	6	of	of	ADP
ajbmeb-466	223	7	the	the	DET
ajbmeb-466	223	8	internal	internal	ADJ
ajbmeb-466	223	9	control	control	NOUN
ajbmeb-466	223	10	system	system	NOUN
ajbmeb-466	223	11	.	.	PUNCT
ajbmeb-466	224	1	the	the	DET
ajbmeb-466	224	2	specialist	specialist	ADJ
ajbmeb-466	224	3	auditor	auditor	NOUN
ajbmeb-466	224	4	can	can	AUX
ajbmeb-466	224	5	control	control	VERB
ajbmeb-466	224	6	the	the	DET
ajbmeb-466	224	7	risk	risk	NOUN
ajbmeb-466	224	8	of	of	ADP
ajbmeb-466	224	9	detection	detection	NOUN
ajbmeb-466	224	10	based	base	VERB
ajbmeb-466	224	11	on	on	ADP
ajbmeb-466	224	12	his	his	PRON
ajbmeb-466	224	13	/	/	SYM
ajbmeb-466	224	14	her	her	PRON
ajbmeb-466	224	15	assessment	assessment	NOUN
ajbmeb-466	224	16	of	of	ADP
ajbmeb-466	224	17	the	the	DET
ajbmeb-466	224	18	control	control	NOUN
ajbmeb-466	224	19	risks	risk	NOUN
ajbmeb-466	224	20	and	and	CCONJ
ajbmeb-466	224	21	inherent	inherent	ADJ
ajbmeb-466	224	22	risks	risk	NOUN
ajbmeb-466	224	23	,	,	PUNCT
ajbmeb-466	224	24	by	by	ADP
ajbmeb-466	224	25	reducing	reduce	VERB
ajbmeb-466	224	26	the	the	DET
ajbmeb-466	224	27	risk	risk	NOUN
ajbmeb-466	224	28	of	of	ADP
ajbmeb-466	224	29	detection	detection	NOUN
ajbmeb-466	224	30	to	to	ADP
ajbmeb-466	224	31	the	the	DET
ajbmeb-466	224	32	lowest	low	ADJ
ajbmeb-466	224	33	possible	possible	ADJ
ajbmeb-466	224	34	level	level	NOUN
ajbmeb-466	224	35	by	by	ADP
ajbmeb-466	224	36	performing	perform	VERB
ajbmeb-466	224	37	analytical	analytical	ADJ
ajbmeb-466	224	38	examination	examination	NOUN
ajbmeb-466	224	39	and	and	CCONJ
ajbmeb-466	224	40	sample	sample	NOUN
ajbmeb-466	224	41	tests	test	NOUN
ajbmeb-466	224	42	.	.	PUNCT
ajbmeb-466	225	1	the	the	DET
ajbmeb-466	225	2	risk	risk	NOUN
ajbmeb-466	225	3	here	here	ADV
ajbmeb-466	225	4	lies	lie	VERB
ajbmeb-466	225	5	in	in	ADP
ajbmeb-466	225	6	analytical	analytical	ADJ
ajbmeb-466	225	7	tests	test	NOUN
ajbmeb-466	225	8	that	that	PRON
ajbmeb-466	225	9	may	may	AUX
ajbmeb-466	225	10	fail	fail	VERB
ajbmeb-466	225	11	to	to	PART
ajbmeb-466	225	12	detect	detect	VERB
ajbmeb-466	225	13	a	a	DET
ajbmeb-466	225	14	material	material	NOUN
ajbmeb-466	225	15	misstatement	misstatement	NOUN
ajbmeb-466	225	16	if	if	SCONJ
ajbmeb-466	225	17	the	the	DET
ajbmeb-466	225	18	analysis	analysis	NOUN
ajbmeb-466	225	19	is	be	AUX
ajbmeb-466	225	20	done	do	VERB
ajbmeb-466	225	21	incorrectly	incorrectly	ADV
ajbmeb-466	225	22	.	.	PUNCT
ajbmeb-466	226	1	references	reference	NOUN
ajbmeb-466	226	2	1	1	NUM
ajbmeb-466	226	3	.	.	PUNCT
ajbmeb-466	226	4	acaa	acaa	PROPN
ajbmeb-466	226	5	,	,	PUNCT
ajbmeb-466	226	6	e.	e.	PROPN
ajbmeb-466	226	7	g.	g.	PROPN
ajbmeb-466	226	8	p.	p.	PROPN
ajbmeb-466	226	9	,	,	PUNCT
ajbmeb-466	226	10	&	&	CCONJ
ajbmeb-466	226	11	okpoama	okpoama	PROPN
ajbmeb-466	226	12	,	,	PUNCT
ajbmeb-466	226	13	b.	b.	PROPN
ajbmeb-466	226	14	i.	i.	PROPN
ajbmeb-466	226	15	audit	audit	PROPN
ajbmeb-466	226	16	risk	risk	NOUN
ajbmeb-466	226	17	assessment	assessment	NOUN
ajbmeb-466	226	18	and	and	CCONJ
ajbmeb-466	226	19	detection	detection	NOUN
ajbmeb-466	226	20	of	of	ADP
ajbmeb-466	226	21	misstatements	misstatement	NOUN
ajbmeb-466	226	22	in	in	ADP
ajbmeb-466	226	23	annual	annual	ADJ
ajbmeb-466	226	24	reports	report	NOUN
ajbmeb-466	226	25	:	:	PUNCT
ajbmeb-466	226	26	empirical	empirical	ADJ
ajbmeb-466	226	27	evidence	evidence	NOUN
ajbmeb-466	226	28	from	from	ADP
ajbmeb-466	226	29	nigeria	nigeria	PROPN
ajbmeb-466	226	30	.	.	PUNCT
ajbmeb-466	227	1	2	2	X
ajbmeb-466	227	2	.	.	X
ajbmeb-466	227	3	abdel	abdel	NOUN
ajbmeb-466	227	4	-	-	PUNCT
ajbmeb-466	227	5	wahhab	wahhab	PROPN
ajbmeb-466	227	6	,	,	PUNCT
ajbmeb-466	227	7	i.	i.	NOUN
ajbmeb-466	227	8	t.	t.	PROPN
ajbmeb-466	227	9	(	(	PUNCT
ajbmeb-466	227	10	2000	2000	NUM
ajbmeb-466	227	11	)	)	PUNCT
ajbmeb-466	227	12	.	.	PUNCT
ajbmeb-466	228	1	revision	revision	NOUN
ajbmeb-466	228	2	theory.egyptian	theory.egyptian	PROPN
ajbmeb-466	228	3	journal	journal	NOUN
ajbmeb-466	228	4	of	of	ADP
ajbmeb-466	228	5	commercial	commercial	ADJ
ajbmeb-466	228	6	studies	study	NOUN
ajbmeb-466	228	7	,	,	PUNCT
ajbmeb-466	228	8	faculty	faculty	NOUN
ajbmeb-466	228	9	of	of	ADP
ajbmeb-466	228	10	commerce	commerce	PROPN
ajbmeb-466	228	11	,	,	PUNCT
ajbmeb-466	228	12	mansoura	mansoura	PROPN
ajbmeb-466	228	13	university	university	NOUN
ajbmeb-466	228	14	,	,	PUNCT
ajbmeb-466	228	15	2	2	NUM
ajbmeb-466	228	16	.	.	SYM
ajbmeb-466	228	17	3	3	NUM
ajbmeb-466	228	18	.	.	X
ajbmeb-466	228	19	almaialy	almaialy	PROPN
ajbmeb-466	228	20	,	,	PUNCT
ajbmeb-466	228	21	w.	w.	PROPN
ajbmeb-466	228	22	h.	h.	PROPN
ajbmeb-466	228	23	,	,	PUNCT
ajbmeb-466	228	24	&	&	CCONJ
ajbmeb-466	228	25	alawaad	alawaad	PROPN
ajbmeb-466	228	26	,	,	PUNCT
ajbmeb-466	228	27	a.	a.	PROPN
ajbmeb-466	228	28	m.	m.	PROPN
ajbmeb-466	228	29	a.	a.	PROPN
ajbmeb-466	228	30	w.	w.	PROPN
ajbmeb-466	228	31	(	(	PUNCT
ajbmeb-466	228	32	2020	2020	NUM
ajbmeb-466	228	33	)	)	PUNCT
ajbmeb-466	228	34	.	.	PUNCT
ajbmeb-466	229	1	the	the	DET
ajbmeb-466	229	2	effect	effect	NOUN
ajbmeb-466	229	3	of	of	ADP
ajbmeb-466	229	4	auditing	audit	VERB
ajbmeb-466	229	5	risks	risk	NOUN
ajbmeb-466	229	6	on	on	ADP
ajbmeb-466	229	7	verification	verification	NOUN
ajbmeb-466	229	8	auditor	auditor	NOUN
ajbmeb-466	229	9	.	.	PUNCT
ajbmeb-466	230	1	journal	journal	PROPN
ajbmeb-466	230	2	of	of	ADP
ajbmeb-466	230	3	administration	administration	NOUN
ajbmeb-466	230	4	and	and	CCONJ
ajbmeb-466	230	5	economics	economic	NOUN
ajbmeb-466	230	6	,	,	PUNCT
ajbmeb-466	230	7	9(34	9(34	NUM
ajbmeb-466	230	8	)	)	PUNCT
ajbmeb-466	230	9	.	.	PUNCT
ajbmeb-466	231	1	4	4	X
ajbmeb-466	231	2	.	.	X
ajbmeb-466	231	3	al	al	PROPN
ajbmeb-466	231	4	-	-	PUNCT
ajbmeb-466	231	5	maqtari	maqtari	PROPN
ajbmeb-466	231	6	,	,	PUNCT
ajbmeb-466	231	7	m.	m.	NOUN
ajbmeb-466	231	8	t.	t.	PROPN
ajbmeb-466	231	9	(	(	PUNCT
ajbmeb-466	231	10	2011	2011	NUM
ajbmeb-466	231	11	)	)	PUNCT
ajbmeb-466	231	12	.	.	PUNCT
ajbmeb-466	232	1	the	the	DET
ajbmeb-466	232	2	importance	importance	NOUN
ajbmeb-466	232	3	of	of	ADP
ajbmeb-466	232	4	professional	professional	ADJ
ajbmeb-466	232	5	specialization	specialization	NOUN
ajbmeb-466	232	6	of	of	ADP
ajbmeb-466	232	7	auditors	auditor	NOUN
ajbmeb-466	232	8	in	in	ADP
ajbmeb-466	232	9	improving	improve	VERB
ajbmeb-466	232	10	the	the	DET
ajbmeb-466	232	11	estimation	estimation	NOUN
ajbmeb-466	232	12	of	of	ADP
ajbmeb-466	232	13	audit	audit	NOUN
ajbmeb-466	232	14	risks	risk	NOUN
ajbmeb-466	232	15	,	,	PUNCT
ajbmeb-466	232	16	a	a	DET
ajbmeb-466	232	17	field	field	NOUN
ajbmeb-466	232	18	study	study	NOUN
ajbmeb-466	232	19	in	in	ADP
ajbmeb-466	232	20	the	the	DET
ajbmeb-466	232	21	republic	republic	NOUN
ajbmeb-466	232	22	of	of	ADP
ajbmeb-466	232	23	yemen	yemen	PROPN
ajbmeb-466	232	24	,	,	PUNCT
ajbmeb-466	232	25	syria	syria	PROPN
ajbmeb-466	232	26	.	.	PUNCT
ajbmeb-466	233	1	damascus	damascus	PROPN
ajbmeb-466	233	2	journal	journal	PROPN
ajbmeb-466	233	3	of	of	ADP
ajbmeb-466	233	4	economic	economic	ADJ
ajbmeb-466	233	5	and	and	CCONJ
ajbmeb-466	233	6	legal	legal	ADJ
ajbmeb-466	233	7	sciences	science	NOUN
ajbmeb-466	233	8	,	,	PUNCT
ajbmeb-466	233	9	27(4	27(4	PROPN
ajbmeb-466	233	10	)	)	PUNCT
ajbmeb-466	233	11	.	.	PUNCT
ajbmeb-466	234	1	405	405	NUM
ajbmeb-466	234	2	-	-	SYM
ajbmeb-466	234	3	438	438	NUM
ajbmeb-466	234	4	.	.	PUNCT
ajbmeb-466	235	1	american	american	PROPN
ajbmeb-466	235	2	journal	journal	PROPN
ajbmeb-466	235	3	of	of	ADP
ajbmeb-466	235	4	business	business	NOUN
ajbmeb-466	235	5	management	management	NOUN
ajbmeb-466	235	6	,	,	PUNCT
ajbmeb-466	235	7	economics	economic	NOUN
ajbmeb-466	235	8	and	and	CCONJ
ajbmeb-466	235	9	banking	banking	NOUN
ajbmeb-466	235	10	volume	volume	NOUN
ajbmeb-466	235	11	10	10	NUM
ajbmeb-466	235	12	march	march	NOUN
ajbmeb-466	235	13	,	,	PUNCT
ajbmeb-466	235	14	2023	2023	NUM
ajbmeb-466	235	15	p	p	NOUN
ajbmeb-466	235	16	a	a	PRON
ajbmeb-466	235	17	g	g	NOUN
ajbmeb-466	235	18	e	e	NOUN
ajbmeb-466	235	19	|	|	ADV
ajbmeb-466	235	20	17	17	NUM
ajbmeb-466	235	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-466	235	22	5	5	NUM
ajbmeb-466	235	23	.	.	PUNCT
ajbmeb-466	236	1	al	al	PROPN
ajbmeb-466	236	2	-	-	PUNCT
ajbmeb-466	236	3	matarna	matarna	PROPN
ajbmeb-466	236	4	,	,	PUNCT
ajbmeb-466	236	5	g.	g.	PROPN
ajbmeb-466	236	6	f.	f.	PROPN
ajbmeb-466	236	7	(	(	PUNCT
ajbmeb-466	236	8	2006	2006	NUM
ajbmeb-466	236	9	)	)	PUNCT
ajbmeb-466	236	10	.	.	PUNCT
ajbmeb-466	237	1	contemporary	contemporary	ADJ
ajbmeb-466	237	2	auditing	auditing	NOUN
ajbmeb-466	237	3	.	.	PUNCT
ajbmeb-466	238	1	amman	amman	PROPN
ajbmeb-466	238	2	:	:	PUNCT
ajbmeb-466	238	3	dar	dar	PROPN
ajbmeb-466	238	4	al	al	PROPN
ajbmeb-466	238	5	maysara	maysara	PROPN
ajbmeb-466	238	6	for	for	ADP
ajbmeb-466	238	7	publishing	publishing	NOUN
ajbmeb-466	238	8	and	and	CCONJ
ajbmeb-466	238	9	distribution	distribution	NOUN
ajbmeb-466	238	10	.	.	PUNCT
ajbmeb-466	239	1	6	6	X
ajbmeb-466	239	2	.	.	X
ajbmeb-466	239	3	al	al	PROPN
ajbmeb-466	239	4	-	-	PUNCT
ajbmeb-466	239	5	qadi	qadi	PROPN
ajbmeb-466	239	6	,	,	PUNCT
ajbmeb-466	239	7	h.	h.	PROPN
ajbmeb-466	239	8	y.	y.	PROPN
ajbmeb-466	239	9	dahdouh	dahdouh	PROPN
ajbmeb-466	239	10	,	,	PUNCT
ajbmeb-466	239	11	h.	h.	PROPN
ajbmeb-466	239	12	a.	a.	PROPN
ajbmeb-466	239	13	&	&	CCONJ
ajbmeb-466	239	14	qurayt	qurayt	PROPN
ajbmeb-466	239	15	,	,	PUNCT
ajbmeb-466	239	16	i.	i.	PROPN
ajbmeb-466	239	17	n.	n.	PROPN
ajbmeb-466	239	18	(	(	PUNCT
ajbmeb-466	239	19	2014	2014	NUM
ajbmeb-466	239	20	.	.	PUNCT
ajbmeb-466	240	1	the	the	DET
ajbmeb-466	240	2	origins	origin	NOUN
ajbmeb-466	240	3	of	of	ADP
ajbmeb-466	240	4	audit	audit	NOUN
ajbmeb-466	240	5	.	.	PUNCT
ajbmeb-466	241	1	the	the	DET
ajbmeb-466	241	2	university	university	PROPN
ajbmeb-466	241	3	of	of	ADP
ajbmeb-466	241	4	damascus	damascus	PROPN
ajbmeb-466	241	5	.	.	PUNCT
ajbmeb-466	242	1	7	7	X
ajbmeb-466	242	2	.	.	X
ajbmeb-466	242	3	ali	ali	PROPN
ajbmeb-466	242	4	,	,	PUNCT
ajbmeb-466	242	5	a.	a.	NOUN
ajbmeb-466	242	6	m.	m.	NOUN
ajbmeb-466	242	7	,	,	PUNCT
ajbmeb-466	242	8	sahdan	sahdan	PROPN
ajbmeb-466	242	9	,	,	PUNCT
ajbmeb-466	242	10	m.	m.	PROPN
ajbmeb-466	242	11	h.	h.	PROPN
ajbmeb-466	242	12	,	,	PUNCT
ajbmeb-466	242	13	rasit	rasit	NOUN
ajbmeb-466	242	14	,	,	PUNCT
ajbmeb-466	242	15	m.	m.	NOUN
ajbmeb-466	242	16	h.	h.	PROPN
ajbmeb-466	242	17	h.	h.	PROPN
ajbmeb-466	242	18	,	,	PUNCT
ajbmeb-466	242	19	&	&	CCONJ
ajbmeb-466	242	20	lee	lee	PROPN
ajbmeb-466	242	21	,	,	PUNCT
ajbmeb-466	242	22	t.	t.	PROPN
ajbmeb-466	242	23	h.	h.	PROPN
ajbmeb-466	242	24	(	(	PUNCT
ajbmeb-466	242	25	2008	2008	NUM
ajbmeb-466	242	26	)	)	PUNCT
ajbmeb-466	242	27	.	.	PUNCT
ajbmeb-466	243	1	audit	audit	NOUN
ajbmeb-466	243	2	specialisation	specialisation	NOUN
ajbmeb-466	243	3	in	in	ADP
ajbmeb-466	243	4	malaysia	malaysia	PROPN
ajbmeb-466	243	5	.	.	PUNCT
ajbmeb-466	244	1	international	international	ADJ
ajbmeb-466	244	2	journal	journal	PROPN
ajbmeb-466	244	3	of	of	ADP
ajbmeb-466	244	4	business	business	NOUN
ajbmeb-466	244	5	and	and	CCONJ
ajbmeb-466	244	6	management	management	NOUN
ajbmeb-466	244	7	,	,	PUNCT
ajbmeb-466	244	8	3(3	3(3	NUM
ajbmeb-466	244	9	)	)	PUNCT
ajbmeb-466	244	10	,	,	PUNCT
ajbmeb-466	244	11	91	91	NUM
ajbmeb-466	244	12	-	-	SYM
ajbmeb-466	244	13	99	99	NUM
ajbmeb-466	244	14	.	.	NOUN
ajbmeb-466	244	15	8	8	NUM
ajbmeb-466	244	16	.	.	X
ajbmeb-466	245	1	american	american	PROPN
ajbmeb-466	245	2	institute	institute	PROPN
ajbmeb-466	245	3	of	of	ADP
ajbmeb-466	245	4	certified	certify	VERB
ajbmeb-466	245	5	public	public	ADJ
ajbmeb-466	245	6	accountants	accountant	NOUN
ajbmeb-466	245	7	.	.	PUNCT
ajbmeb-466	246	1	study	study	NOUN
ajbmeb-466	246	2	on	on	ADP
ajbmeb-466	246	3	establishment	establishment	NOUN
ajbmeb-466	246	4	of	of	ADP
ajbmeb-466	246	5	accounting	accounting	NOUN
ajbmeb-466	246	6	principles	principle	NOUN
ajbmeb-466	246	7	.	.	PUNCT
ajbmeb-466	247	1	(	(	PUNCT
ajbmeb-466	247	2	1972	1972	NUM
ajbmeb-466	247	3	)	)	PUNCT
ajbmeb-466	247	4	.	.	PUNCT
ajbmeb-466	248	1	establishing	establish	VERB
ajbmeb-466	248	2	financial	financial	ADJ
ajbmeb-466	248	3	accounting	accounting	NOUN
ajbmeb-466	248	4	standards	standard	NOUN
ajbmeb-466	248	5	:	:	PUNCT
ajbmeb-466	248	6	report	report	NOUN
ajbmeb-466	248	7	of	of	ADP
ajbmeb-466	248	8	the	the	DET
ajbmeb-466	248	9	study	study	NOUN
ajbmeb-466	248	10	on	on	ADP
ajbmeb-466	248	11	establishment	establishment	NOUN
ajbmeb-466	248	12	of	of	ADP
ajbmeb-466	248	13	accounting	accounting	NOUN
ajbmeb-466	248	14	principles	principle	NOUN
ajbmeb-466	248	15	.	.	PUNCT
ajbmeb-466	249	1	american	american	PROPN
ajbmeb-466	249	2	institute	institute	PROPN
ajbmeb-466	249	3	of	of	ADP
ajbmeb-466	249	4	certified	certify	VERB
ajbmeb-466	249	5	public	public	ADJ
ajbmeb-466	249	6	accountants	accountant	NOUN
ajbmeb-466	249	7	.	.	PUNCT
ajbmeb-466	250	1	9	9	X
ajbmeb-466	250	2	.	.	X
ajbmeb-466	250	3	aziz	aziz	PROPN
ajbmeb-466	250	4	,	,	PUNCT
ajbmeb-466	250	5	l.	l.	PROPN
ajbmeb-466	250	6	(	(	PUNCT
ajbmeb-466	250	7	2003	2003	NUM
ajbmeb-466	250	8	)	)	PUNCT
ajbmeb-466	250	9	.	.	PUNCT
ajbmeb-466	251	1	the	the	DET
ajbmeb-466	251	2	effect	effect	NOUN
ajbmeb-466	251	3	of	of	ADP
ajbmeb-466	251	4	the	the	DET
ajbmeb-466	251	5	industrial	industrial	ADJ
ajbmeb-466	251	6	specialization	specialization	NOUN
ajbmeb-466	251	7	of	of	ADP
ajbmeb-466	251	8	the	the	DET
ajbmeb-466	251	9	reviewer	reviewer	NOUN
ajbmeb-466	251	10	on	on	ADP
ajbmeb-466	251	11	reducing	reduce	VERB
ajbmeb-466	251	12	the	the	DET
ajbmeb-466	251	13	risk	risk	NOUN
ajbmeb-466	251	14	of	of	ADP
ajbmeb-466	251	15	auditing	auditing	NOUN
ajbmeb-466	251	16	.	.	PUNCT
ajbmeb-466	252	1	arab	arab	PROPN
ajbmeb-466	252	2	journal	journal	PROPN
ajbmeb-466	252	3	of	of	ADP
ajbmeb-466	252	4	commercial	commercial	ADJ
ajbmeb-466	252	5	studies	study	NOUN
ajbmeb-466	252	6	,	,	PUNCT
ajbmeb-466	252	7	faculty	faculty	NOUN
ajbmeb-466	252	8	of	of	ADP
ajbmeb-466	252	9	commerce	commerce	PROPN
ajbmeb-466	252	10	,	,	PUNCT
ajbmeb-466	252	11	mansoura	mansoura	PROPN
ajbmeb-466	252	12	university	university	NOUN
ajbmeb-466	252	13	,	,	PUNCT
ajbmeb-466	252	14	27(1	27(1	NUM
ajbmeb-466	252	15	)	)	PUNCT
ajbmeb-466	252	16	,	,	PUNCT
ajbmeb-466	252	17	367	367	NUM
ajbmeb-466	252	18	-	-	SYM
ajbmeb-466	252	19	416	416	NUM
ajbmeb-466	252	20	.	.	PUNCT
ajbmeb-466	253	1	10	10	NUM
ajbmeb-466	253	2	.	.	PUNCT
ajbmeb-466	253	3	bonner	bonner	PROPN
ajbmeb-466	253	4	,	,	PUNCT
ajbmeb-466	253	5	s.	s.	PROPN
ajbmeb-466	253	6	e.	e.	PROPN
ajbmeb-466	253	7	,	,	PUNCT
ajbmeb-466	253	8	&	&	CCONJ
ajbmeb-466	253	9	lewis	lewis	PROPN
ajbmeb-466	253	10	,	,	PUNCT
ajbmeb-466	253	11	b.	b.	PROPN
ajbmeb-466	253	12	l.	l.	PROPN
ajbmeb-466	253	13	(	(	PUNCT
ajbmeb-466	253	14	1990	1990	NUM
ajbmeb-466	253	15	)	)	PUNCT
ajbmeb-466	253	16	.	.	PUNCT
ajbmeb-466	254	1	determinants	determinant	NOUN
ajbmeb-466	254	2	of	of	ADP
ajbmeb-466	254	3	auditor	auditor	NOUN
ajbmeb-466	254	4	expertise	expertise	NOUN
ajbmeb-466	254	5	.	.	PUNCT
ajbmeb-466	255	1	journal	journal	NOUN
ajbmeb-466	255	2	of	of	ADP
ajbmeb-466	255	3	accounting	accounting	PROPN
ajbmeb-466	255	4	research	research	NOUN
ajbmeb-466	255	5	28	28	NUM
ajbmeb-466	255	6	(	(	PUNCT
ajbmeb-466	255	7	supplement	supplement	NOUN
ajbmeb-466	255	8	):	):	PUNCT
ajbmeb-466	255	9	1–20	1–20	PROPN
ajbmeb-466	255	10	.	.	PUNCT
ajbmeb-466	255	11	11	11	NUM
ajbmeb-466	255	12	.	.	PUNCT
ajbmeb-466	256	1	colbert	colbert	PROPN
ajbmeb-466	256	2	,	,	PUNCT
ajbmeb-466	256	3	j.l	j.l	PROPN
ajbmeb-466	256	4	.	.	PROPN
ajbmeb-466	256	5	,	,	PUNCT
ajbmeb-466	256	6	1987	1987	NUM
ajbmeb-466	256	7	.	.	PUNCT
ajbmeb-466	257	1	audit	audit	NOUN
ajbmeb-466	257	2	risk	risk	NOUN
ajbmeb-466	257	3	-	-	PUNCT
ajbmeb-466	257	4	tracing	trace	VERB
ajbmeb-466	257	5	the	the	DET
ajbmeb-466	257	6	evolution	evolution	NOUN
ajbmeb-466	257	7	.	.	PUNCT
ajbmeb-466	258	1	accounting	accounting	NOUN
ajbmeb-466	258	2	horizons	horizon	NOUN
ajbmeb-466	258	3	,	,	PUNCT
ajbmeb-466	258	4	1(3	1(3	NUM
ajbmeb-466	258	5	)	)	PUNCT
ajbmeb-466	258	6	,	,	PUNCT
ajbmeb-466	258	7	pp.49	pp.49	NOUN
ajbmeb-466	258	8	-	-	PUNCT
ajbmeb-466	258	9	57	57	NUM
ajbmeb-466	258	10	.	.	PUNCT
ajbmeb-466	258	11	12	12	NUM
ajbmeb-466	258	12	.	.	PUNCT
ajbmeb-466	259	1	farhat	farhat	PROPN
ajbmeb-466	259	2	,	,	PUNCT
ajbmeb-466	259	3	a.	a.	PROPN
ajbmeb-466	259	4	s.	s.	PROPN
ajbmeb-466	259	5	(	(	PUNCT
ajbmeb-466	259	6	1997	1997	NUM
ajbmeb-466	259	7	)	)	PUNCT
ajbmeb-466	259	8	.	.	PUNCT
ajbmeb-466	260	1	systems	system	NOUN
ajbmeb-466	260	2	approach	approach	VERB
ajbmeb-466	260	3	in	in	ADP
ajbmeb-466	260	4	the	the	DET
ajbmeb-466	260	5	horizons	horizon	NOUN
ajbmeb-466	260	6	of	of	ADP
ajbmeb-466	260	7	return	return	NOUN
ajbmeb-466	260	8	(	(	PUNCT
ajbmeb-466	260	9	1st	1st	ADJ
ajbmeb-466	260	10	ed	ed	NOUN
ajbmeb-466	260	11	.	.	PUNCT
ajbmeb-466	260	12	)	)	PUNCT
ajbmeb-466	261	1	xairo	xairo	PROPN
ajbmeb-466	261	2	:	:	PUNCT
ajbmeb-466	262	1	altakamul	altakamul	PROPN
ajbmeb-466	262	2	and	and	CCONJ
ajbmeb-466	262	3	zagazig	zagazig	PROPN
ajbmeb-466	262	4	library	library	PROPN
ajbmeb-466	262	5	,	,	PUNCT
ajbmeb-466	262	6	faculty	faculty	NOUN
ajbmeb-466	262	7	of	of	ADP
ajbmeb-466	262	8	commerce	commerce	PROPN
ajbmeb-466	262	9	.	.	PUNCT
ajbmeb-466	263	1	13	13	NUM
ajbmeb-466	263	2	.	.	X
ajbmeb-466	264	1	gramling	gramle	VERB
ajbmeb-466	264	2	,	,	PUNCT
ajbmeb-466	264	3	a.	a.	NOUN
ajbmeb-466	264	4	a.	a.	NOUN
ajbmeb-466	264	5	,	,	PUNCT
ajbmeb-466	264	6	&	&	CCONJ
ajbmeb-466	264	7	stone	stone	PROPN
ajbmeb-466	264	8	,	,	PUNCT
ajbmeb-466	264	9	d.	d.	PROPN
ajbmeb-466	264	10	n.	n.	PROPN
ajbmeb-466	264	11	(	(	PUNCT
ajbmeb-466	264	12	2001	2001	NUM
ajbmeb-466	264	13	)	)	PUNCT
ajbmeb-466	264	14	.	.	PUNCT
ajbmeb-466	265	1	audit	audit	NOUN
ajbmeb-466	265	2	firm	firm	ADJ
ajbmeb-466	265	3	industry	industry	NOUN
ajbmeb-466	265	4	expertise	expertise	NOUN
ajbmeb-466	265	5	:	:	PUNCT
ajbmeb-466	265	6	a	a	DET
ajbmeb-466	265	7	review	review	NOUN
ajbmeb-466	265	8	and	and	CCONJ
ajbmeb-466	265	9	synthesis	synthesis	NOUN
ajbmeb-466	265	10	of	of	ADP
ajbmeb-466	265	11	the	the	DET
ajbmeb-466	265	12	archival	archival	NOUN
ajbmeb-466	265	13	literature	literature	NOUN
ajbmeb-466	265	14	.	.	PUNCT
ajbmeb-466	266	1	journal	journal	PROPN
ajbmeb-466	266	2	of	of	ADP
ajbmeb-466	266	3	accounting	accounting	NOUN
ajbmeb-466	266	4	literature	literature	NOUN
ajbmeb-466	266	5	,	,	PUNCT
ajbmeb-466	266	6	20	20	NUM
ajbmeb-466	266	7	,	,	PUNCT
ajbmeb-466	266	8	1	1	NUM
ajbmeb-466	266	9	-	-	SYM
ajbmeb-466	266	10	29	29	NUM
ajbmeb-466	266	11	.	.	PUNCT
ajbmeb-466	267	1	14	14	NUM
ajbmeb-466	267	2	.	.	PUNCT
ajbmeb-466	268	1	hammersley	hammersley	PROPN
ajbmeb-466	268	2	,	,	PUNCT
ajbmeb-466	268	3	j.	j.	PROPN
ajbmeb-466	268	4	s.	s.	PROPN
ajbmeb-466	268	5	(	(	PUNCT
ajbmeb-466	268	6	2006	2006	NUM
ajbmeb-466	268	7	)	)	PUNCT
ajbmeb-466	268	8	.	.	PUNCT
ajbmeb-466	269	1	pattern	pattern	NOUN
ajbmeb-466	269	2	identification	identification	NOUN
ajbmeb-466	269	3	and	and	CCONJ
ajbmeb-466	269	4	industry‐specialist	industry‐specialist	NOUN
ajbmeb-466	269	5	auditors	auditor	NOUN
ajbmeb-466	269	6	.	.	PUNCT
ajbmeb-466	270	1	the	the	DET
ajbmeb-466	270	2	accounting	accounting	NOUN
ajbmeb-466	270	3	review	review	NOUN
ajbmeb-466	270	4	,	,	PUNCT
ajbmeb-466	270	5	81(2	81(2	NUM
ajbmeb-466	270	6	)	)	PUNCT
ajbmeb-466	270	7	,	,	PUNCT
ajbmeb-466	270	8	309	309	NUM
ajbmeb-466	270	9	-	-	SYM
ajbmeb-466	270	10	336	336	NUM
ajbmeb-466	270	11	.	.	PUNCT
ajbmeb-466	270	12	15	15	NUM
ajbmeb-466	270	13	.	.	X
ajbmeb-466	270	14	ifac	ifac	NOUN
ajbmeb-466	270	15	(	(	PUNCT
ajbmeb-466	270	16	2005	2005	NUM
ajbmeb-466	270	17	)	)	PUNCT
ajbmeb-466	270	18	.	.	PUNCT
ajbmeb-466	271	1	publications	publication	NOUN
ajbmeb-466	271	2	of	of	ADP
ajbmeb-466	271	3	international	international	ADJ
ajbmeb-466	271	4	standards	standard	NOUN
ajbmeb-466	271	5	for	for	ADP
ajbmeb-466	271	6	the	the	DET
ajbmeb-466	271	7	practice	practice	NOUN
ajbmeb-466	271	8	of	of	ADP
ajbmeb-466	271	9	auditing	auditing	NOUN
ajbmeb-466	271	10	,	,	PUNCT
ajbmeb-466	271	11	assurance	assurance	NOUN
ajbmeb-466	271	12	and	and	CCONJ
ajbmeb-466	271	13	code	code	NOUN
ajbmeb-466	271	14	of	of	ADP
ajbmeb-466	271	15	professional	professional	ADJ
ajbmeb-466	271	16	ethics	ethic	NOUN
ajbmeb-466	271	17	”	"	PUNCT
ajbmeb-466	271	18	,	,	PUNCT
ajbmeb-466	271	19	translated	translate	VERB
ajbmeb-466	271	20	by	by	ADP
ajbmeb-466	271	21	the	the	DET
ajbmeb-466	271	22	arab	arab	ADJ
ajbmeb-466	271	23	society	society	NOUN
ajbmeb-466	271	24	of	of	ADP
ajbmeb-466	271	25	certified	certify	VERB
ajbmeb-466	271	26	accountants	accountant	NOUN
ajbmeb-466	271	27	,	,	PUNCT
ajbmeb-466	271	28	amman	amman	PROPN
ajbmeb-466	271	29	,	,	PUNCT
ajbmeb-466	271	30	kingdom	kingdom	NOUN
ajbmeb-466	271	31	of	of	ADP
ajbmeb-466	271	32	jordan	jordan	PROPN
ajbmeb-466	271	33	,	,	PUNCT
ajbmeb-466	271	34	pp	pp	PROPN
ajbmeb-466	271	35	.	.	PUNCT
ajbmeb-466	272	1	349	349	NUM
ajbmeb-466	272	2	-	-	SYM
ajbmeb-466	272	3	357	357	NUM
ajbmeb-466	272	4	.	.	PUNCT
ajbmeb-466	273	1	16	16	NUM
ajbmeb-466	273	2	.	.	PUNCT
ajbmeb-466	274	1	jamal	jamal	PROPN
ajbmeb-466	274	2	el	el	PROPN
ajbmeb-466	274	3	-	-	PUNCT
ajbmeb-466	274	4	din	din	PROPN
ajbmeb-466	274	5	,	,	PUNCT
ajbmeb-466	274	6	s.	s.	PROPN
ajbmeb-466	274	7	(	(	PUNCT
ajbmeb-466	274	8	2008	2008	NUM
ajbmeb-466	274	9	)	)	PUNCT
ajbmeb-466	274	10	.	.	PUNCT
ajbmeb-466	275	1	a	a	DET
ajbmeb-466	275	2	proposed	propose	VERB
ajbmeb-466	275	3	approach	approach	NOUN
ajbmeb-466	275	4	to	to	PART
ajbmeb-466	275	5	confront	confront	VERB
ajbmeb-466	275	6	the	the	DET
ajbmeb-466	275	7	risks	risk	NOUN
ajbmeb-466	275	8	of	of	ADP
ajbmeb-466	275	9	industrial	industrial	ADJ
ajbmeb-466	275	10	specialization	specialization	NOUN
ajbmeb-466	275	11	strategy	strategy	NOUN
ajbmeb-466	275	12	in	in	ADP
ajbmeb-466	275	13	auditing	audit	VERB
ajbmeb-466	275	14	:	:	PUNCT
ajbmeb-466	275	15	a	a	DET
ajbmeb-466	275	16	field	field	NOUN
ajbmeb-466	275	17	study	study	NOUN
ajbmeb-466	275	18	applied	apply	VERB
ajbmeb-466	275	19	to	to	ADP
ajbmeb-466	275	20	auditors	auditor	NOUN
ajbmeb-466	275	21	of	of	ADP
ajbmeb-466	275	22	the	the	DET
ajbmeb-466	275	23	central	central	ADJ
ajbmeb-466	275	24	auditing	auditing	NOUN
ajbmeb-466	275	25	organization	organization	NOUN
ajbmeb-466	275	26	.	.	PUNCT
ajbmeb-466	276	1	scientific	scientific	ADJ
ajbmeb-466	276	2	journal	journal	NOUN
ajbmeb-466	276	3	of	of	ADP
ajbmeb-466	276	4	the	the	DET
ajbmeb-466	276	5	faculties	faculty	NOUN
ajbmeb-466	276	6	of	of	ADP
ajbmeb-466	276	7	commerce	commerce	NOUN
ajbmeb-466	276	8	sector	sector	NOUN
ajbmeb-466	276	9	,	,	PUNCT
ajbmeb-466	276	10	alazhar	alazhar	PROPN
ajbmeb-466	276	11	university	university	NOUN
ajbmeb-466	276	12	,	,	PUNCT
ajbmeb-466	276	13	(	(	PUNCT
ajbmeb-466	276	14	3),361	3),361	NUM
ajbmeb-466	276	15	-	-	SYM
ajbmeb-466	276	16	413	413	NUM
ajbmeb-466	276	17	.	.	PUNCT
ajbmeb-466	277	1	17	17	NUM
ajbmeb-466	277	2	.	.	X
ajbmeb-466	278	1	o'keefe	o'keefe	PROPN
ajbmeb-466	278	2	,	,	PUNCT
ajbmeb-466	278	3	t.	t.	PROPN
ajbmeb-466	278	4	b.	b.	PROPN
ajbmeb-466	278	5	,	,	PUNCT
ajbmeb-466	278	6	king	king	PROPN
ajbmeb-466	278	7	,	,	PUNCT
ajbmeb-466	278	8	r.	r.	PROPN
ajbmeb-466	278	9	d.	d.	PROPN
ajbmeb-466	278	10	,	,	PUNCT
ajbmeb-466	278	11	&	&	CCONJ
ajbmeb-466	278	12	gaver	gaver	PROPN
ajbmeb-466	278	13	,	,	PUNCT
ajbmeb-466	278	14	k.	k.	PROPN
ajbmeb-466	278	15	m.	m.	PROPN
ajbmeb-466	278	16	(	(	PUNCT
ajbmeb-466	278	17	1994	1994	NUM
ajbmeb-466	278	18	)	)	PUNCT
ajbmeb-466	278	19	.	.	PUNCT
ajbmeb-466	279	1	audit	audit	NOUN
ajbmeb-466	279	2	fees	fee	NOUN
ajbmeb-466	279	3	,	,	PUNCT
ajbmeb-466	279	4	industry	industry	NOUN
ajbmeb-466	279	5	specialization	specialization	NOUN
ajbmeb-466	279	6	,	,	PUNCT
ajbmeb-466	279	7	and	and	CCONJ
ajbmeb-466	279	8	compliance	compliance	NOUN
ajbmeb-466	279	9	with	with	ADP
ajbmeb-466	279	10	gaas	gaas	NOUN
ajbmeb-466	279	11	reporting	reporting	NOUN
ajbmeb-466	279	12	standards	standard	NOUN
ajbmeb-466	279	13	.	.	PUNCT
ajbmeb-466	280	1	auditing	auditing	NOUN
ajbmeb-466	280	2	,	,	PUNCT
ajbmeb-466	280	3	13(2	13(2	PROPN
ajbmeb-466	280	4	)	)	PUNCT
ajbmeb-466	280	5	,	,	PUNCT
ajbmeb-466	280	6	41	41	NUM
ajbmeb-466	280	7	.	.	NOUN
ajbmeb-466	280	8	18	18	NUM
ajbmeb-466	280	9	.	.	PUNCT
ajbmeb-466	281	1	international	international	PROPN
ajbmeb-466	281	2	federation	federation	PROPN
ajbmeb-466	281	3	of	of	ADP
ajbmeb-466	281	4	accountants	accountant	NOUN
ajbmeb-466	281	5	,	,	PUNCT
ajbmeb-466	281	6	(	(	PUNCT
ajbmeb-466	281	7	2003	2003	NUM
ajbmeb-466	281	8	)	)	PUNCT
ajbmeb-466	281	9	.	.	PUNCT
ajbmeb-466	282	1	issued	issue	VERB
ajbmeb-466	282	2	international	international	ADJ
ajbmeb-466	282	3	standards	standard	NOUN
ajbmeb-466	282	4	for	for	ADP
ajbmeb-466	282	5	the	the	DET
ajbmeb-466	282	6	practice	practice	NOUN
ajbmeb-466	282	7	of	of	ADP
ajbmeb-466	282	8	auditing	auditing	NOUN
ajbmeb-466	282	9	and	and	CCONJ
ajbmeb-466	282	10	assurance	assurance	NOUN
ajbmeb-466	282	11	work	work	NOUN
ajbmeb-466	282	12	and	and	CCONJ
ajbmeb-466	282	13	rules	rule	NOUN
ajbmeb-466	282	14	of	of	ADP
ajbmeb-466	282	15	professional	professional	ADJ
ajbmeb-466	282	16	ethics	ethic	NOUN
ajbmeb-466	282	17	,	,	PUNCT
ajbmeb-466	282	18	translated	translate	VERB
ajbmeb-466	282	19	by	by	ADP
ajbmeb-466	282	20	:	:	PUNCT
ajbmeb-466	282	21	arab	arab	ADJ
ajbmeb-466	282	22	society	society	NOUN
ajbmeb-466	282	23	of	of	ADP
ajbmeb-466	282	24	certified	certify	VERB
ajbmeb-466	282	25	accountants	accountant	NOUN
ajbmeb-466	282	26	.	.	PUNCT
ajbmeb-466	283	1	19	19	NUM
ajbmeb-466	283	2	.	.	X
ajbmeb-466	284	1	jabbar	jabbar	PROPN
ajbmeb-466	284	2	,	,	PUNCT
ajbmeb-466	284	3	n.	n.	PROPN
ajbmeb-466	284	4	s.	s.	PROPN
ajbmeb-466	284	5	(	(	PUNCT
ajbmeb-466	284	6	2010	2010	NUM
ajbmeb-466	284	7	)	)	PUNCT
ajbmeb-466	284	8	.	.	PUNCT
ajbmeb-466	285	1	audit	audit	NOUN
ajbmeb-466	285	2	risks	risk	NOUN
ajbmeb-466	285	3	and	and	CCONJ
ajbmeb-466	285	4	their	their	PRON
ajbmeb-466	285	5	impact	impact	NOUN
ajbmeb-466	285	6	on	on	ADP
ajbmeb-466	285	7	the	the	DET
ajbmeb-466	285	8	quality	quality	NOUN
ajbmeb-466	285	9	of	of	ADP
ajbmeb-466	285	10	performance	performance	NOUN
ajbmeb-466	285	11	and	and	CCONJ
ajbmeb-466	285	12	credibility	credibility	NOUN
ajbmeb-466	285	13	of	of	ADP
ajbmeb-466	285	14	results	result	NOUN
ajbmeb-466	285	15	,	,	PUNCT
ajbmeb-466	285	16	an	an	DET
ajbmeb-466	285	17	applied	apply	VERB
ajbmeb-466	285	18	study	study	NOUN
ajbmeb-466	285	19	in	in	ADP
ajbmeb-466	285	20	the	the	DET
ajbmeb-466	285	21	general	general	ADJ
ajbmeb-466	285	22	company	company	NOUN
ajbmeb-466	285	23	for	for	ADP
ajbmeb-466	285	24	agricultural	agricultural	ADJ
ajbmeb-466	285	25	supplies	supply	NOUN
ajbmeb-466	285	26	,	,	PUNCT
ajbmeb-466	285	27	al	al	PROPN
ajbmeb-466	285	28	-	-	PUNCT
ajbmeb-466	285	29	muthanna	muthanna	PROPN
ajbmeb-466	285	30	magazine	magazine	NOUN
ajbmeb-466	285	31	for	for	ADP
ajbmeb-466	285	32	administrative	administrative	ADJ
ajbmeb-466	285	33	and	and	CCONJ
ajbmeb-466	285	34	economic	economic	ADJ
ajbmeb-466	285	35	sciences	science	NOUN
ajbmeb-466	285	36	.	.	PUNCT
ajbmeb-466	286	1	20	20	NUM
ajbmeb-466	286	2	.	.	PUNCT
ajbmeb-466	286	3	labib	labib	PROPN
ajbmeb-466	286	4	,	,	PUNCT
ajbmeb-466	286	5	k.	k.	PROPN
ajbmeb-466	286	6	w.	w.	PROPN
ajbmeb-466	286	7	(	(	PUNCT
ajbmeb-466	286	8	2005	2005	NUM
ajbmeb-466	286	9	)	)	PUNCT
ajbmeb-466	286	10	.	.	PUNCT
ajbmeb-466	287	1	the	the	DET
ajbmeb-466	287	2	role	role	NOUN
ajbmeb-466	287	3	of	of	ADP
ajbmeb-466	287	4	sectoral	sectoral	ADJ
ajbmeb-466	287	5	specialization	specialization	NOUN
ajbmeb-466	287	6	in	in	ADP
ajbmeb-466	287	7	improving	improve	VERB
ajbmeb-466	287	8	the	the	DET
ajbmeb-466	287	9	efficiency	efficiency	NOUN
ajbmeb-466	287	10	of	of	ADP
ajbmeb-466	287	11	the	the	DET
ajbmeb-466	287	12	professional	professional	ADJ
ajbmeb-466	287	13	performance	performance	NOUN
ajbmeb-466	287	14	of	of	ADP
ajbmeb-466	287	15	the	the	DET
ajbmeb-466	287	16	external	external	ADJ
ajbmeb-466	287	17	auditor	auditor	NOUN
ajbmeb-466	287	18	:	:	PUNCT
ajbmeb-466	287	19	a	a	DET
ajbmeb-466	287	20	comparative	comparative	ADJ
ajbmeb-466	287	21	applied	apply	VERB
ajbmeb-466	287	22	study	study	NOUN
ajbmeb-466	287	23	.	.	PUNCT
ajbmeb-466	288	1	american	american	PROPN
ajbmeb-466	288	2	journal	journal	PROPN
ajbmeb-466	288	3	of	of	ADP
ajbmeb-466	288	4	business	business	NOUN
ajbmeb-466	288	5	management	management	NOUN
ajbmeb-466	288	6	,	,	PUNCT
ajbmeb-466	288	7	economics	economic	NOUN
ajbmeb-466	288	8	and	and	CCONJ
ajbmeb-466	288	9	banking	banking	NOUN
ajbmeb-466	288	10	volume	volume	NOUN
ajbmeb-466	288	11	10	10	NUM
ajbmeb-466	288	12	march	march	NOUN
ajbmeb-466	288	13	,	,	PUNCT
ajbmeb-466	288	14	2023	2023	NUM
ajbmeb-466	288	15	p	p	NOUN
ajbmeb-466	288	16	a	a	DET
ajbmeb-466	288	17	g	g	NOUN
ajbmeb-466	288	18	e	e	NOUN
ajbmeb-466	288	19	|	|	ADV
ajbmeb-466	288	20	18	18	NUM
ajbmeb-466	288	21	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-466	288	22	journal	journal	NOUN
ajbmeb-466	288	23	of	of	ADP
ajbmeb-466	288	24	the	the	DET
ajbmeb-466	288	25	faculty	faculty	NOUN
ajbmeb-466	288	26	of	of	ADP
ajbmeb-466	288	27	commerce	commerce	NOUN
ajbmeb-466	288	28	for	for	ADP
ajbmeb-466	288	29	scientific	scientific	ADJ
ajbmeb-466	288	30	research	research	NOUN
ajbmeb-466	288	31	,	,	PUNCT
ajbmeb-466	288	32	faculty	faculty	NOUN
ajbmeb-466	288	33	of	of	ADP
ajbmeb-466	288	34	commerce	commerce	PROPN
ajbmeb-466	288	35	,	,	PUNCT
ajbmeb-466	288	36	alexandria	alexandria	PROPN
ajbmeb-466	288	37	university	university	PROPN
ajbmeb-466	288	38	,	,	PUNCT
ajbmeb-466	288	39	42	42	NUM
ajbmeb-466	288	40	,	,	PUNCT
ajbmeb-466	288	41	(	(	PUNCT
ajbmeb-466	288	42	1	1	NUM
ajbmeb-466	288	43	)	)	PUNCT
ajbmeb-466	288	44	,	,	PUNCT
ajbmeb-466	288	45	83	83	NUM
ajbmeb-466	288	46	-	-	SYM
ajbmeb-466	288	47	183	183	NUM
ajbmeb-466	288	48	.	.	PUNCT
ajbmeb-466	289	1	21	21	NUM
ajbmeb-466	289	2	.	.	X
ajbmeb-466	289	3	lutfi	lutfi	PROPN
ajbmeb-466	289	4	,	,	PUNCT
ajbmeb-466	289	5	a.	a.	PROPN
ajbmeb-466	289	6	s.	s.	PROPN
ajbmeb-466	289	7	a.	a.	PROPN
ajbmeb-466	289	8	(	(	PUNCT
ajbmeb-466	289	9	1988	1988	NUM
ajbmeb-466	289	10	)	)	PUNCT
ajbmeb-466	289	11	.	.	PUNCT
ajbmeb-466	290	1	advanced	advanced	ADJ
ajbmeb-466	290	2	audit	audit	NOUN
ajbmeb-466	290	3	.	.	PUNCT
ajbmeb-466	291	1	cairo	cairo	PROPN
ajbmeb-466	291	2	:	:	PUNCT
ajbmeb-466	291	3	shadi	shadi	PROPN
ajbmeb-466	291	4	library	library	NOUN
ajbmeb-466	291	5	.	.	PUNCT
ajbmeb-466	292	1	22	22	NUM
ajbmeb-466	292	2	.	.	PUNCT
ajbmeb-466	293	1	metwally	metwally	ADV
ajbmeb-466	293	2	,	,	PUNCT
ajbmeb-466	293	3	a.	a.	PROPN
ajbmeb-466	293	4	z.	z.	PROPN
ajbmeb-466	293	5	(	(	PUNCT
ajbmeb-466	293	6	2006	2006	NUM
ajbmeb-466	293	7	)	)	PUNCT
ajbmeb-466	293	8	.	.	PUNCT
ajbmeb-466	294	1	a	a	DET
ajbmeb-466	294	2	proposed	propose	VERB
ajbmeb-466	294	3	model	model	NOUN
ajbmeb-466	294	4	for	for	ADP
ajbmeb-466	294	5	measuring	measure	VERB
ajbmeb-466	294	6	the	the	DET
ajbmeb-466	294	7	relationship	relationship	NOUN
ajbmeb-466	294	8	between	between	ADP
ajbmeb-466	294	9	the	the	DET
ajbmeb-466	294	10	strategy	strategy	NOUN
ajbmeb-466	294	11	of	of	ADP
ajbmeb-466	294	12	industrial	industrial	ADJ
ajbmeb-466	294	13	specialization	specialization	NOUN
ajbmeb-466	294	14	of	of	ADP
ajbmeb-466	294	15	auditors	auditor	NOUN
ajbmeb-466	294	16	and	and	CCONJ
ajbmeb-466	294	17	the	the	DET
ajbmeb-466	294	18	factors	factor	NOUN
ajbmeb-466	294	19	affecting	affect	VERB
ajbmeb-466	294	20	the	the	DET
ajbmeb-466	294	21	management	management	NOUN
ajbmeb-466	294	22	of	of	ADP
ajbmeb-466	294	23	the	the	DET
ajbmeb-466	294	24	audit	audit	NOUN
ajbmeb-466	294	25	process	process	NOUN
ajbmeb-466	294	26	.	.	PUNCT
ajbmeb-466	295	1	journal	journal	PROPN
ajbmeb-466	295	2	of	of	ADP
ajbmeb-466	295	3	commerce	commerce	PROPN
ajbmeb-466	295	4	and	and	CCONJ
ajbmeb-466	295	5	finance	finance	NOUN
ajbmeb-466	295	6	,	,	PUNCT
ajbmeb-466	295	7	faculty	faculty	NOUN
ajbmeb-466	295	8	of	of	ADP
ajbmeb-466	295	9	commerce	commerce	PROPN
ajbmeb-466	295	10	,	,	PUNCT
ajbmeb-466	295	11	tanta	tanta	PROPN
ajbmeb-466	295	12	university	university	PROPN
ajbmeb-466	295	13	,	,	PUNCT
ajbmeb-466	295	14	165	165	NUM
ajbmeb-466	295	15	-	-	SYM
ajbmeb-466	295	16	237	237	NUM
ajbmeb-466	295	17	.	.	PUNCT
ajbmeb-466	296	1	23	23	NUM
ajbmeb-466	296	2	.	.	PUNCT
ajbmeb-466	297	1	mcallister	mcallister	PROPN
ajbmeb-466	297	2	,	,	PUNCT
ajbmeb-466	297	3	b.	b.	PROPN
ajbmeb-466	297	4	,	,	PUNCT
ajbmeb-466	297	5	&	&	CCONJ
ajbmeb-466	297	6	cripe	cripe	PROPN
ajbmeb-466	297	7	,	,	PUNCT
ajbmeb-466	297	8	b.	b.	PROPN
ajbmeb-466	297	9	(	(	PUNCT
ajbmeb-466	297	10	2008	2008	NUM
ajbmeb-466	297	11	)	)	PUNCT
ajbmeb-466	297	12	.	.	PUNCT
ajbmeb-466	298	1	improper	improper	ADJ
ajbmeb-466	298	2	release	release	NOUN
ajbmeb-466	298	3	of	of	ADP
ajbmeb-466	298	4	proprietary	proprietary	ADJ
ajbmeb-466	298	5	information	information	NOUN
ajbmeb-466	298	6	.	.	PUNCT
ajbmeb-466	299	1	the	the	DET
ajbmeb-466	299	2	cpa	cpa	PROPN
ajbmeb-466	299	3	journal	journal	PROPN
ajbmeb-466	299	4	,	,	PUNCT
ajbmeb-466	299	5	78(3	78(3	NUM
ajbmeb-466	299	6	)	)	PUNCT
ajbmeb-466	299	7	,	,	PUNCT
ajbmeb-466	299	8	52	52	NUM
ajbmeb-466	299	9	.	.	NUM
ajbmeb-466	299	10	24	24	NUM
ajbmeb-466	299	11	.	.	PUNCT
ajbmeb-466	299	12	suleiman	suleiman	PROPN
ajbmeb-466	299	13	,	,	PUNCT
ajbmeb-466	299	14	a.	a.	NOUN
ajbmeb-466	299	15	m.	m.	NOUN
ajbmeb-466	299	16	(	(	PUNCT
ajbmeb-466	299	17	2012	2012	NUM
ajbmeb-466	299	18	)	)	PUNCT
ajbmeb-466	299	19	.	.	PUNCT
ajbmeb-466	300	1	the	the	DET
ajbmeb-466	300	2	effect	effect	NOUN
ajbmeb-466	300	3	of	of	ADP
ajbmeb-466	300	4	sectoral	sectoral	ADJ
ajbmeb-466	300	5	specialization	specialization	NOUN
ajbmeb-466	300	6	in	in	ADP
ajbmeb-466	300	7	the	the	DET
ajbmeb-466	300	8	external	external	ADJ
ajbmeb-466	300	9	audit	audit	NOUN
ajbmeb-466	300	10	profession	profession	NOUN
ajbmeb-466	300	11	on	on	ADP
ajbmeb-466	300	12	the	the	DET
ajbmeb-466	300	13	inherent	inherent	ADJ
ajbmeb-466	300	14	risk	risk	NOUN
ajbmeb-466	300	15	estimates	estimate	NOUN
ajbmeb-466	300	16	in	in	ADP
ajbmeb-466	300	17	commercial	commercial	ADJ
ajbmeb-466	300	18	banks	bank	NOUN
ajbmeb-466	300	19	:	:	PUNCT
ajbmeb-466	300	20	an	an	DET
ajbmeb-466	300	21	experimental	experimental	ADJ
ajbmeb-466	300	22	study	study	NOUN
ajbmeb-466	300	23	(	(	PUNCT
ajbmeb-466	300	24	unpublished	unpublished	ADJ
ajbmeb-466	300	25	master	master	NOUN
ajbmeb-466	300	26	’s	’s	PART
ajbmeb-466	300	27	thesis	thesis	NOUN
ajbmeb-466	300	28	)	)	PUNCT
ajbmeb-466	300	29	faculty	faculty	NOUN
ajbmeb-466	300	30	of	of	ADP
ajbmeb-466	300	31	commerce	commerce	PROPN
ajbmeb-466	300	32	,	,	PUNCT
ajbmeb-466	300	33	zagazig	zagazig	PROPN
ajbmeb-466	300	34	university	university	PROPN
ajbmeb-466	300	35	.	.	PUNCT