id	sid	tid	token	lemma	pos
ajbmeb-839	1	1	american	american	PROPN
ajbmeb-839	1	2	journal	journal	PROPN
ajbmeb-839	1	3	of	of	ADP
ajbmeb-839	1	4	business	business	NOUN
ajbmeb-839	1	5	management	management	NOUN
ajbmeb-839	1	6	,	,	PUNCT
ajbmeb-839	1	7	economics	economic	NOUN
ajbmeb-839	1	8	and	and	CCONJ
ajbmeb-839	1	9	banking	banking	NOUN
ajbmeb-839	1	10	issn	issn	PROPN
ajbmeb-839	1	11	(	(	PUNCT
ajbmeb-839	1	12	e	e	NOUN
ajbmeb-839	1	13	):	):	PUNCT
ajbmeb-839	1	14	2832	2832	NUM
ajbmeb-839	1	15	-	-	SYM
ajbmeb-839	1	16	8078	8078	NUM
ajbmeb-839	1	17	volume	volume	NOUN
ajbmeb-839	1	18	12	12	NUM
ajbmeb-839	1	19	,	,	PUNCT
ajbmeb-839	1	20	|	|	ADV
ajbmeb-839	1	21	may	may	AUX
ajbmeb-839	1	22	,	,	PUNCT
ajbmeb-839	1	23	2023	2023	NUM
ajbmeb-839	1	24	p	p	NOUN
ajbmeb-839	1	25	a	a	DET
ajbmeb-839	1	26	g	g	NOUN
ajbmeb-839	1	27	e	e	NOUN
ajbmeb-839	2	1	|	|	ADV
ajbmeb-839	2	2	73	73	NUM
ajbmeb-839	2	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-839	2	4	the	the	DET
ajbmeb-839	2	5	procedures	procedure	NOUN
ajbmeb-839	2	6	of	of	ADP
ajbmeb-839	2	7	the	the	DET
ajbmeb-839	2	8	external	external	ADJ
ajbmeb-839	2	9	auditor	auditor	NOUN
ajbmeb-839	2	10	in	in	ADP
ajbmeb-839	2	11	accordance	accordance	NOUN
ajbmeb-839	2	12	with	with	ADP
ajbmeb-839	2	13	the	the	DET
ajbmeb-839	2	14	international	international	ADJ
ajbmeb-839	2	15	auditing	auditing	NOUN
ajbmeb-839	2	16	standard	standard	NOUN
ajbmeb-839	2	17	(	(	PUNCT
ajbmeb-839	2	18	710	710	NUM
ajbmeb-839	2	19	)	)	PUNCT
ajbmeb-839	2	20	in	in	ADP
ajbmeb-839	2	21	auditing	audit	VERB
ajbmeb-839	2	22	the	the	DET
ajbmeb-839	2	23	comparative	comparative	ADJ
ajbmeb-839	2	24	information	information	NOUN
ajbmeb-839	2	25	of	of	ADP
ajbmeb-839	2	26	the	the	DET
ajbmeb-839	2	27	government	government	NOUN
ajbmeb-839	2	28	financial	financial	ADJ
ajbmeb-839	2	29	statements	statement	NOUN
ajbmeb-839	2	30	hasan	hasan	PROPN
ajbmeb-839	2	31	maytham	maytham	PROPN
ajbmeb-839	2	32	kareem(1	kareem(1	PROPN
ajbmeb-839	2	33	)	)	PUNCT
ajbmeb-839	2	34	al	al	PROPN
ajbmeb-839	2	35	-	-	PUNCT
ajbmeb-839	2	36	furat	furat	PROPN
ajbmeb-839	2	37	al	al	PROPN
ajbmeb-839	2	38	-	-	PUNCT
ajbmeb-839	2	39	awsat	awsat	PROPN
ajbmeb-839	2	40	university	university	NOUN
ajbmeb-839	2	41	,	,	PUNCT
ajbmeb-839	2	42	samawah	samawah	PROPN
ajbmeb-839	2	43	technical	technical	PROPN
ajbmeb-839	2	44	institute	institute	PROPN
ajbmeb-839	2	45	,	,	PUNCT
ajbmeb-839	2	46	iraq	iraq	PROPN
ajbmeb-839	2	47	hassen1995.29@gmail.com	hassen1995.29@gmail.com	X
ajbmeb-839	2	48	assist	assist	PROPN
ajbmeb-839	2	49	.	.	PUNCT
ajbmeb-839	3	1	prof	prof	PROPN
ajbmeb-839	3	2	.raid	.raid	PROPN
ajbmeb-839	4	1	hassan	hassan	PROPN
ajbmeb-839	4	2	ali(2	ali(2	PROPN
ajbmeb-839	4	3	)	)	PUNCT
ajbmeb-839	4	4	raidhassan2007@yahoo.com	raidhassan2007@yahoo.com	PROPN
ajbmeb-839	4	5	assist	assist	NOUN
ajbmeb-839	4	6	.	.	PUNCT
ajbmeb-839	5	1	prof	prof	PROPN
ajbmeb-839	5	2	.dr	.dr	PROPN
ajbmeb-839	5	3	.	.	PUNCT
ajbmeb-839	6	1	akeel	akeel	NOUN
ajbmeb-839	6	2	dakheel	dakheel	NOUN
ajbmeb-839	6	3	kareem(3	kareem(3	NOUN
ajbmeb-839	6	4	)	)	PUNCT
ajbmeb-839	6	5	aqeel2017@mu.edu.iq	aqeel2017@mu.edu.iq	ADJ
ajbmeb-839	6	6	department	department	PROPN
ajbmeb-839	6	7	of	of	ADP
ajbmeb-839	6	8	accounting	accounting	PROPN
ajbmeb-839	6	9	,	,	PUNCT
ajbmeb-839	6	10	college	college	PROPN
ajbmeb-839	6	11	of	of	ADP
ajbmeb-839	6	12	administration	administration	PROPN
ajbmeb-839	6	13	&	&	CCONJ
ajbmeb-839	6	14	economics	economics	PROPN
ajbmeb-839	6	15	,	,	PUNCT
ajbmeb-839	6	16	al	al	PROPN
ajbmeb-839	6	17	-	-	PUNCT
ajbmeb-839	6	18	muthanna	muthanna	PROPN
ajbmeb-839	6	19	university	university	NOUN
ajbmeb-839	6	20	,	,	PUNCT
ajbmeb-839	6	21	iraq(2,3	iraq(2,3	NOUN
ajbmeb-839	6	22	)	)	PUNCT
ajbmeb-839	6	23	a	a	DET
ajbmeb-839	6	24	b	b	PROPN
ajbmeb-839	6	25	s	s	ADP
ajbmeb-839	6	26	t	t	PROPN
ajbmeb-839	6	27	r	r	NOUN
ajbmeb-839	6	28	a	a	DET
ajbmeb-839	6	29	c	c	NOUN
ajbmeb-839	6	30	t	t	NOUN
ajbmeb-839	6	31	k	k	X
ajbmeb-839	6	32	e	e	PROPN
ajbmeb-839	6	33	y	y	PROPN
ajbmeb-839	6	34	w	w	NOUN
ajbmeb-839	6	35	o	o	NOUN
ajbmeb-839	6	36	r	r	NOUN
ajbmeb-839	6	37	d	d	X
ajbmeb-839	6	38	s	s	VERB
ajbmeb-839	6	39	the	the	DET
ajbmeb-839	6	40	research	research	NOUN
ajbmeb-839	6	41	aims	aim	VERB
ajbmeb-839	6	42	to	to	PART
ajbmeb-839	6	43	demonstrate	demonstrate	VERB
ajbmeb-839	6	44	the	the	DET
ajbmeb-839	6	45	most	most	ADV
ajbmeb-839	6	46	important	important	ADJ
ajbmeb-839	6	47	effective	effective	ADJ
ajbmeb-839	6	48	auditing	auditing	NOUN
ajbmeb-839	6	49	procedures	procedure	NOUN
ajbmeb-839	6	50	in	in	ADP
ajbmeb-839	6	51	accordance	accordance	NOUN
ajbmeb-839	6	52	with	with	ADP
ajbmeb-839	6	53	the	the	DET
ajbmeb-839	6	54	international	international	ADJ
ajbmeb-839	6	55	standard	standard	NOUN
ajbmeb-839	6	56	(	(	PUNCT
ajbmeb-839	6	57	710	710	NUM
ajbmeb-839	6	58	)	)	PUNCT
ajbmeb-839	6	59	for	for	ADP
ajbmeb-839	6	60	auditing	auditing	NOUN
ajbmeb-839	6	61	,	,	PUNCT
ajbmeb-839	6	62	which	which	PRON
ajbmeb-839	6	63	defines	define	VERB
ajbmeb-839	6	64	the	the	DET
ajbmeb-839	6	65	responsibility	responsibility	NOUN
ajbmeb-839	6	66	of	of	ADP
ajbmeb-839	6	67	the	the	DET
ajbmeb-839	6	68	independent	independent	ADJ
ajbmeb-839	6	69	external	external	ADJ
ajbmeb-839	6	70	auditor	auditor	NOUN
ajbmeb-839	6	71	when	when	SCONJ
ajbmeb-839	6	72	auditing	audit	VERB
ajbmeb-839	6	73	the	the	DET
ajbmeb-839	6	74	current	current	ADJ
ajbmeb-839	6	75	financial	financial	ADJ
ajbmeb-839	6	76	statements	statement	NOUN
ajbmeb-839	6	77	and	and	CCONJ
ajbmeb-839	6	78	matching	match	VERB
ajbmeb-839	6	79	them	they	PRON
ajbmeb-839	6	80	with	with	ADP
ajbmeb-839	6	81	the	the	DET
ajbmeb-839	6	82	basic	basic	ADJ
ajbmeb-839	6	83	financial	financial	ADJ
ajbmeb-839	6	84	information	information	NOUN
ajbmeb-839	6	85	included	include	VERB
ajbmeb-839	6	86	in	in	ADP
ajbmeb-839	6	87	the	the	DET
ajbmeb-839	6	88	financial	financial	ADJ
ajbmeb-839	6	89	reports	report	NOUN
ajbmeb-839	6	90	for	for	ADP
ajbmeb-839	6	91	the	the	DET
ajbmeb-839	6	92	previous	previous	ADJ
ajbmeb-839	6	93	period	period	NOUN
ajbmeb-839	6	94	in	in	ADP
ajbmeb-839	6	95	order	order	NOUN
ajbmeb-839	6	96	to	to	PART
ajbmeb-839	6	97	strengthen	strengthen	VERB
ajbmeb-839	6	98	his	his	PRON
ajbmeb-839	6	99	opinion	opinion	NOUN
ajbmeb-839	6	100	about	about	ADP
ajbmeb-839	6	101	the	the	DET
ajbmeb-839	6	102	financial	financial	ADJ
ajbmeb-839	6	103	statements	statement	NOUN
ajbmeb-839	6	104	in	in	ADP
ajbmeb-839	6	105	general	general	ADJ
ajbmeb-839	6	106	,	,	PUNCT
ajbmeb-839	6	107	as	as	ADV
ajbmeb-839	6	108	well	well	ADV
ajbmeb-839	6	109	as	as	ADP
ajbmeb-839	6	110	highlighting	highlight	VERB
ajbmeb-839	6	111	light	light	NOUN
ajbmeb-839	6	112	on	on	ADP
ajbmeb-839	6	113	the	the	DET
ajbmeb-839	6	114	most	most	ADV
ajbmeb-839	6	115	important	important	ADJ
ajbmeb-839	6	116	control	control	NOUN
ajbmeb-839	6	117	observations	observation	NOUN
ajbmeb-839	6	118	issued	issue	VERB
ajbmeb-839	6	119	by	by	ADP
ajbmeb-839	6	120	iraqi	iraqi	ADJ
ajbmeb-839	6	121	federal	federal	ADJ
ajbmeb-839	6	122	financial	financial	PROPN
ajbmeb-839	6	123	supervision	supervision	PROPN
ajbmeb-839	6	124	bureau	bureau	PROPN
ajbmeb-839	6	125	resulting	result	VERB
ajbmeb-839	6	126	from	from	ADP
ajbmeb-839	6	127	auditing	audit	VERB
ajbmeb-839	6	128	the	the	DET
ajbmeb-839	6	129	comparative	comparative	ADJ
ajbmeb-839	6	130	financial	financial	ADJ
ajbmeb-839	6	131	information	information	NOUN
ajbmeb-839	6	132	of	of	ADP
ajbmeb-839	6	133	the	the	DET
ajbmeb-839	6	134	current	current	ADJ
ajbmeb-839	6	135	and	and	CCONJ
ajbmeb-839	6	136	previous	previous	ADJ
ajbmeb-839	6	137	government	government	NOUN
ajbmeb-839	6	138	final	final	ADJ
ajbmeb-839	6	139	account	account	NOUN
ajbmeb-839	6	140	by	by	ADP
ajbmeb-839	6	141	matching	match	VERB
ajbmeb-839	6	142	the	the	DET
ajbmeb-839	6	143	amounts	amount	NOUN
ajbmeb-839	6	144	in	in	ADP
ajbmeb-839	6	145	the	the	DET
ajbmeb-839	6	146	financial	financial	ADJ
ajbmeb-839	6	147	records	record	NOUN
ajbmeb-839	6	148	of	of	ADP
ajbmeb-839	6	149	some	some	DET
ajbmeb-839	6	150	government	government	NOUN
ajbmeb-839	6	151	institutions	institution	NOUN
ajbmeb-839	6	152	,	,	PUNCT
ajbmeb-839	6	153	which	which	PRON
ajbmeb-839	6	154	showed	show	VERB
ajbmeb-839	6	155	the	the	DET
ajbmeb-839	6	156	presence	presence	NOUN
ajbmeb-839	6	157	of	of	ADP
ajbmeb-839	6	158	debit	debit	NOUN
ajbmeb-839	6	159	and	and	CCONJ
ajbmeb-839	6	160	credit	credit	NOUN
ajbmeb-839	6	161	account	account	NOUN
ajbmeb-839	6	162	balances	balance	NOUN
ajbmeb-839	6	163	,	,	PUNCT
ajbmeb-839	6	164	advances	advance	NOUN
ajbmeb-839	6	165	and	and	CCONJ
ajbmeb-839	6	166	trusts	trust	NOUN
ajbmeb-839	6	167	that	that	PRON
ajbmeb-839	6	168	are	be	AUX
ajbmeb-839	6	169	contrary	contrary	ADJ
ajbmeb-839	6	170	to	to	ADP
ajbmeb-839	6	171	their	their	PRON
ajbmeb-839	6	172	accounting	accounting	NOUN
ajbmeb-839	6	173	nature	nature	NOUN
ajbmeb-839	6	174	,	,	PUNCT
ajbmeb-839	6	175	because	because	SCONJ
ajbmeb-839	6	176	the	the	DET
ajbmeb-839	6	177	financial	financial	ADJ
ajbmeb-839	6	178	expenditures	expenditure	NOUN
ajbmeb-839	6	179	exceed	exceed	VERB
ajbmeb-839	6	180	the	the	DET
ajbmeb-839	6	181	financial	financial	ADJ
ajbmeb-839	6	182	financing	financing	NOUN
ajbmeb-839	6	183	the	the	DET
ajbmeb-839	6	184	receipt	receipt	NOUN
ajbmeb-839	6	185	from	from	ADP
ajbmeb-839	6	186	the	the	DET
ajbmeb-839	6	187	ministry	ministry	PROPN
ajbmeb-839	6	188	of	of	ADP
ajbmeb-839	6	189	finance	finance	PROPN
ajbmeb-839	6	190	,	,	PUNCT
ajbmeb-839	6	191	based	base	VERB
ajbmeb-839	6	192	on	on	ADP
ajbmeb-839	6	193	the	the	DET
ajbmeb-839	6	194	rights	right	NOUN
ajbmeb-839	6	195	of	of	ADP
ajbmeb-839	6	196	others	other	NOUN
ajbmeb-839	6	197	with	with	ADP
ajbmeb-839	6	198	these	these	DET
ajbmeb-839	6	199	government	government	NOUN
ajbmeb-839	6	200	institutions	institution	NOUN
ajbmeb-839	6	201	,	,	PUNCT
ajbmeb-839	6	202	despite	despite	SCONJ
ajbmeb-839	6	203	the	the	DET
ajbmeb-839	6	204	fact	fact	NOUN
ajbmeb-839	6	205	that	that	SCONJ
ajbmeb-839	6	206	the	the	DET
ajbmeb-839	6	207	iraqi	iraqi	ADJ
ajbmeb-839	6	208	federal	federal	ADJ
ajbmeb-839	6	209	financial	financial	PROPN
ajbmeb-839	6	210	supervision	supervision	PROPN
ajbmeb-839	6	211	bureau	bureau	PROPN
ajbmeb-839	6	212	held	hold	VERB
ajbmeb-839	6	213	several	several	ADJ
ajbmeb-839	6	214	meetings	meeting	NOUN
ajbmeb-839	6	215	between	between	ADP
ajbmeb-839	6	216	institutions	institution	NOUN
ajbmeb-839	6	217	whose	whose	DET
ajbmeb-839	6	218	records	record	NOUN
ajbmeb-839	6	219	show	show	VERB
ajbmeb-839	6	220	debit	debit	NOUN
ajbmeb-839	6	221	balances	balance	NOUN
ajbmeb-839	6	222	,	,	PUNCT
ajbmeb-839	6	223	advances	advance	NOUN
ajbmeb-839	6	224	,	,	PUNCT
ajbmeb-839	6	225	and	and	CCONJ
ajbmeb-839	6	226	trusts	trust	NOUN
ajbmeb-839	6	227	that	that	PRON
ajbmeb-839	6	228	are	be	AUX
ajbmeb-839	6	229	contrary	contrary	ADJ
ajbmeb-839	6	230	to	to	ADP
ajbmeb-839	6	231	their	their	PRON
ajbmeb-839	6	232	nature	nature	NOUN
ajbmeb-839	6	233	.	.	PUNCT
ajbmeb-839	7	1	comparative	comparative	ADJ
ajbmeb-839	7	2	information	information	NOUN
ajbmeb-839	7	3	,	,	PUNCT
ajbmeb-839	7	4	other	other	ADJ
ajbmeb-839	7	5	information	information	NOUN
ajbmeb-839	7	6	,	,	PUNCT
ajbmeb-839	7	7	the	the	DET
ajbmeb-839	7	8	responsibility	responsibility	NOUN
ajbmeb-839	7	9	of	of	ADP
ajbmeb-839	7	10	the	the	DET
ajbmeb-839	7	11	external	external	ADJ
ajbmeb-839	7	12	auditor	auditor	NOUN
ajbmeb-839	7	13	.	.	PUNCT
ajbmeb-839	8	1	american	american	PROPN
ajbmeb-839	8	2	journal	journal	PROPN
ajbmeb-839	8	3	of	of	ADP
ajbmeb-839	8	4	business	business	NOUN
ajbmeb-839	8	5	management	management	NOUN
ajbmeb-839	8	6	,	,	PUNCT
ajbmeb-839	8	7	economics	economic	NOUN
ajbmeb-839	8	8	and	and	CCONJ
ajbmeb-839	8	9	banking	banking	NOUN
ajbmeb-839	8	10	volume	volume	NOUN
ajbmeb-839	8	11	12	12	NUM
ajbmeb-839	8	12	may	may	PROPN
ajbmeb-839	8	13	,	,	PUNCT
ajbmeb-839	8	14	2023	2023	NUM
ajbmeb-839	8	15	p	p	NOUN
ajbmeb-839	8	16	a	a	DET
ajbmeb-839	8	17	g	g	NOUN
ajbmeb-839	8	18	e	e	NOUN
ajbmeb-839	8	19	|	|	ADV
ajbmeb-839	8	20	74	74	NUM
ajbmeb-839	8	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-839	8	22	introduction	introduction	NOUN
ajbmeb-839	8	23	the	the	DET
ajbmeb-839	8	24	independent	independent	ADJ
ajbmeb-839	8	25	external	external	ADJ
ajbmeb-839	8	26	auditor	auditor	NOUN
ajbmeb-839	8	27	should	should	AUX
ajbmeb-839	8	28	obtain	obtain	VERB
ajbmeb-839	8	29	sufficient	sufficient	ADJ
ajbmeb-839	8	30	and	and	CCONJ
ajbmeb-839	8	31	appropriate	appropriate	ADJ
ajbmeb-839	8	32	audit	audit	NOUN
ajbmeb-839	8	33	evidence	evidence	NOUN
ajbmeb-839	8	34	related	relate	VERB
ajbmeb-839	8	35	to	to	ADP
ajbmeb-839	8	36	the	the	DET
ajbmeb-839	8	37	financial	financial	ADJ
ajbmeb-839	8	38	statements	statement	NOUN
ajbmeb-839	8	39	for	for	ADP
ajbmeb-839	8	40	the	the	DET
ajbmeb-839	8	41	previous	previous	ADJ
ajbmeb-839	8	42	period	period	NOUN
ajbmeb-839	8	43	and	and	CCONJ
ajbmeb-839	8	44	the	the	DET
ajbmeb-839	8	45	current	current	ADJ
ajbmeb-839	8	46	period	period	NOUN
ajbmeb-839	8	47	,	,	PUNCT
ajbmeb-839	8	48	as	as	SCONJ
ajbmeb-839	8	49	the	the	DET
ajbmeb-839	8	50	international	international	ADJ
ajbmeb-839	8	51	auditing	auditing	NOUN
ajbmeb-839	8	52	standard	standard	NOUN
ajbmeb-839	8	53	(	(	PUNCT
ajbmeb-839	8	54	315	315	NUM
ajbmeb-839	8	55	)	)	PUNCT
ajbmeb-839	8	56	indicates	indicate	VERB
ajbmeb-839	8	57	that	that	SCONJ
ajbmeb-839	8	58	the	the	DET
ajbmeb-839	8	59	external	external	ADJ
ajbmeb-839	8	60	independent	independent	NOUN
ajbmeb-839	8	61	must	must	AUX
ajbmeb-839	8	62	obtain	obtain	VERB
ajbmeb-839	8	63	an	an	DET
ajbmeb-839	8	64	understanding	understanding	NOUN
ajbmeb-839	8	65	of	of	ADP
ajbmeb-839	8	66	the	the	DET
ajbmeb-839	8	67	economic	economic	ADJ
ajbmeb-839	8	68	entity	entity	NOUN
ajbmeb-839	8	69	and	and	CCONJ
ajbmeb-839	8	70	its	its	PRON
ajbmeb-839	8	71	environment	environment	NOUN
ajbmeb-839	8	72	,	,	PUNCT
ajbmeb-839	8	73	including	include	VERB
ajbmeb-839	8	74	its	its	PRON
ajbmeb-839	8	75	internal	internal	ADJ
ajbmeb-839	8	76	control	control	NOUN
ajbmeb-839	8	77	,	,	PUNCT
ajbmeb-839	8	78	sufficient	sufficient	ADJ
ajbmeb-839	8	79	to	to	PART
ajbmeb-839	8	80	identify	identify	VERB
ajbmeb-839	8	81	and	and	CCONJ
ajbmeb-839	8	82	assess	assess	VERB
ajbmeb-839	8	83	the	the	DET
ajbmeb-839	8	84	risks	risk	NOUN
ajbmeb-839	8	85	of	of	ADP
ajbmeb-839	8	86	material	material	NOUN
ajbmeb-839	8	87	misstatement	misstatement	NOUN
ajbmeb-839	8	88	.	.	PUNCT
ajbmeb-839	9	1	comparative	comparative	ADJ
ajbmeb-839	9	2	information	information	NOUN
ajbmeb-839	9	3	in	in	ADP
ajbmeb-839	9	4	the	the	DET
ajbmeb-839	9	5	current	current	ADJ
ajbmeb-839	9	6	financial	financial	ADJ
ajbmeb-839	9	7	statements	statement	NOUN
ajbmeb-839	9	8	by	by	ADP
ajbmeb-839	9	9	comparing	compare	VERB
ajbmeb-839	9	10	them	they	PRON
ajbmeb-839	9	11	with	with	ADP
ajbmeb-839	9	12	the	the	DET
ajbmeb-839	9	13	amounts	amount	NOUN
ajbmeb-839	9	14	and	and	CCONJ
ajbmeb-839	9	15	disclosures	disclosure	NOUN
ajbmeb-839	9	16	of	of	ADP
ajbmeb-839	9	17	the	the	DET
ajbmeb-839	9	18	previous	previous	ADJ
ajbmeb-839	9	19	financial	financial	ADJ
ajbmeb-839	9	20	statements	statement	NOUN
ajbmeb-839	9	21	and	and	CCONJ
ajbmeb-839	9	22	including	include	VERB
ajbmeb-839	9	23	them	they	PRON
ajbmeb-839	9	24	as	as	ADP
ajbmeb-839	9	25	an	an	DET
ajbmeb-839	9	26	integral	integral	ADJ
ajbmeb-839	9	27	part	part	NOUN
ajbmeb-839	9	28	of	of	ADP
ajbmeb-839	9	29	the	the	DET
ajbmeb-839	9	30	financial	financial	ADJ
ajbmeb-839	9	31	statements	statement	NOUN
ajbmeb-839	9	32	for	for	ADP
ajbmeb-839	9	33	the	the	DET
ajbmeb-839	9	34	current	current	ADJ
ajbmeb-839	9	35	period	period	NOUN
ajbmeb-839	9	36	.	.	PUNCT
ajbmeb-839	10	1	accordingly	accordingly	ADV
ajbmeb-839	10	2	,	,	PUNCT
ajbmeb-839	10	3	(	(	PUNCT
ajbmeb-839	10	4	hasan	hasan	PROPN
ajbmeb-839	10	5	,	,	PUNCT
ajbmeb-839	10	6	atshan	atshan	PROPN
ajbmeb-839	10	7	,	,	PUNCT
ajbmeb-839	10	8	&	&	CCONJ
ajbmeb-839	10	9	abd	abd	PROPN
ajbmeb-839	10	10	,	,	PUNCT
ajbmeb-839	10	11	2023	2023	NUM
ajbmeb-839	10	12	)	)	PUNCT
ajbmeb-839	10	13	.	.	PUNCT
ajbmeb-839	11	1	the	the	DET
ajbmeb-839	11	2	external	external	ADJ
ajbmeb-839	11	3	auditor	auditor	NOUN
ajbmeb-839	11	4	should	should	AUX
ajbmeb-839	11	5	evaluate	evaluate	VERB
ajbmeb-839	11	6	whether	whether	SCONJ
ajbmeb-839	11	7	the	the	DET
ajbmeb-839	11	8	accounting	accounting	NOUN
ajbmeb-839	11	9	policies	policy	NOUN
ajbmeb-839	11	10	for	for	ADP
ajbmeb-839	11	11	the	the	DET
ajbmeb-839	11	12	previous	previous	ADJ
ajbmeb-839	11	13	period	period	NOUN
ajbmeb-839	11	14	are	be	AUX
ajbmeb-839	11	15	consistent	consistent	ADJ
ajbmeb-839	11	16	with	with	ADP
ajbmeb-839	11	17	the	the	DET
ajbmeb-839	11	18	accounting	accounting	NOUN
ajbmeb-839	11	19	policies	policy	NOUN
ajbmeb-839	11	20	for	for	ADP
ajbmeb-839	11	21	the	the	DET
ajbmeb-839	11	22	current	current	ADJ
ajbmeb-839	11	23	period	period	NOUN
ajbmeb-839	11	24	,	,	PUNCT
ajbmeb-839	11	25	and	and	CCONJ
ajbmeb-839	11	26	in	in	ADP
ajbmeb-839	11	27	the	the	DET
ajbmeb-839	11	28	event	event	NOUN
ajbmeb-839	11	29	that	that	SCONJ
ajbmeb-839	11	30	the	the	DET
ajbmeb-839	11	31	independent	independent	ADJ
ajbmeb-839	11	32	auditor	auditor	NOUN
ajbmeb-839	11	33	fails	fail	VERB
ajbmeb-839	11	34	to	to	PART
ajbmeb-839	11	35	detect	detect	VERB
ajbmeb-839	11	36	misstatements	misstatement	NOUN
ajbmeb-839	11	37	.	.	PUNCT
ajbmeb-839	12	1	material	material	NOUN
ajbmeb-839	12	2	resulting	result	VERB
ajbmeb-839	12	3	from	from	ADP
ajbmeb-839	12	4	fraud	fraud	NOUN
ajbmeb-839	12	5	,	,	PUNCT
ajbmeb-839	12	6	and	and	CCONJ
ajbmeb-839	12	7	his	his	PRON
ajbmeb-839	12	8	issuance	issuance	NOUN
ajbmeb-839	12	9	of	of	ADP
ajbmeb-839	12	10	a	a	DET
ajbmeb-839	12	11	clean	clean	ADJ
ajbmeb-839	12	12	opinion	opinion	NOUN
ajbmeb-839	12	13	despite	despite	SCONJ
ajbmeb-839	12	14	the	the	DET
ajbmeb-839	12	15	existence	existence	NOUN
ajbmeb-839	12	16	of	of	ADP
ajbmeb-839	12	17	these	these	DET
ajbmeb-839	12	18	distortions	distortion	NOUN
ajbmeb-839	12	19	mentioned	mention	VERB
ajbmeb-839	12	20	in	in	ADP
ajbmeb-839	12	21	this	this	DET
ajbmeb-839	12	22	framework	framework	NOUN
ajbmeb-839	12	23	,	,	PUNCT
ajbmeb-839	12	24	(	(	PUNCT
ajbmeb-839	12	25	haron	haron	PROPN
ajbmeb-839	12	26	,	,	PUNCT
ajbmeb-839	12	27	chambers	chamber	NOUN
ajbmeb-839	12	28	,	,	PUNCT
ajbmeb-839	12	29	ramsi	ramsi	NOUN
ajbmeb-839	12	30	,	,	PUNCT
ajbmeb-839	12	31	&	&	CCONJ
ajbmeb-839	12	32	ismail	ismail	PROPN
ajbmeb-839	12	33	,	,	PUNCT
ajbmeb-839	12	34	2004	2004	NUM
ajbmeb-839	12	35	)	)	PUNCT
ajbmeb-839	12	36	.	.	PUNCT
ajbmeb-839	13	1	or	or	CCONJ
ajbmeb-839	13	2	his	his	PRON
ajbmeb-839	13	3	failure	failure	NOUN
ajbmeb-839	13	4	to	to	PART
ajbmeb-839	13	5	exert	exert	VERB
ajbmeb-839	13	6	due	due	ADJ
ajbmeb-839	13	7	professional	professional	ADJ
ajbmeb-839	13	8	care	care	NOUN
ajbmeb-839	13	9	in	in	ADP
ajbmeb-839	13	10	his	his	PRON
ajbmeb-839	13	11	implementation	implementation	NOUN
ajbmeb-839	13	12	of	of	ADP
ajbmeb-839	13	13	these	these	DET
ajbmeb-839	13	14	procedures	procedure	NOUN
ajbmeb-839	13	15	,	,	PUNCT
ajbmeb-839	13	16	and	and	CCONJ
ajbmeb-839	13	17	it	it	PRON
ajbmeb-839	13	18	was	be	AUX
ajbmeb-839	13	19	possible	possible	ADJ
ajbmeb-839	13	20	for	for	SCONJ
ajbmeb-839	13	21	the	the	DET
ajbmeb-839	13	22	auditor	auditor	NOUN
ajbmeb-839	13	23	to	to	PART
ajbmeb-839	13	24	discover	discover	VERB
ajbmeb-839	13	25	this	this	DET
ajbmeb-839	13	26	fraud	fraud	NOUN
ajbmeb-839	13	27	if	if	SCONJ
ajbmeb-839	13	28	he	he	PRON
ajbmeb-839	13	29	adhered	adhere	VERB
ajbmeb-839	13	30	to	to	ADP
ajbmeb-839	13	31	the	the	DET
ajbmeb-839	13	32	performance	performance	NOUN
ajbmeb-839	13	33	of	of	ADP
ajbmeb-839	13	34	the	the	DET
ajbmeb-839	13	35	instructions	instruction	NOUN
ajbmeb-839	13	36	and	and	CCONJ
ajbmeb-839	13	37	procedures	procedure	NOUN
ajbmeb-839	13	38	mentioned	mention	VERB
ajbmeb-839	13	39	,	,	PUNCT
ajbmeb-839	13	40	then	then	ADV
ajbmeb-839	13	41	he	he	PRON
ajbmeb-839	13	42	is	be	AUX
ajbmeb-839	13	43	responsible	responsible	ADJ
ajbmeb-839	13	44	for	for	ADP
ajbmeb-839	13	45	this	this	DET
ajbmeb-839	13	46	fraud	fraud	NOUN
ajbmeb-839	13	47	,	,	PUNCT
ajbmeb-839	13	48	and	and	CCONJ
ajbmeb-839	13	49	bears	bear	VERB
ajbmeb-839	13	50	all	all	DET
ajbmeb-839	13	51	the	the	DET
ajbmeb-839	13	52	legal	legal	ADJ
ajbmeb-839	13	53	responsibilities	responsibility	NOUN
ajbmeb-839	13	54	ensuing	ensue	VERB
ajbmeb-839	13	55	from	from	ADP
ajbmeb-839	13	56	that	that	PRON
ajbmeb-839	13	57	,	,	PUNCT
ajbmeb-839	13	58	and	and	CCONJ
ajbmeb-839	13	59	from	from	ADP
ajbmeb-839	13	60	this	this	DET
ajbmeb-839	13	61	standpoint	standpoint	NOUN
ajbmeb-839	13	62	,	,	PUNCT
ajbmeb-839	13	63	what	what	PRON
ajbmeb-839	13	64	is	be	AUX
ajbmeb-839	13	65	the	the	DET
ajbmeb-839	13	66	concept	concept	NOUN
ajbmeb-839	13	67	of	of	ADP
ajbmeb-839	13	68	comparative	comparative	ADJ
ajbmeb-839	13	69	information	information	NOUN
ajbmeb-839	13	70	will	will	AUX
ajbmeb-839	13	71	be	be	AUX
ajbmeb-839	13	72	discussed	discuss	VERB
ajbmeb-839	13	73	according	accord	VERB
ajbmeb-839	13	74	to	to	ADP
ajbmeb-839	13	75	the	the	DET
ajbmeb-839	13	76	international	international	ADJ
ajbmeb-839	13	77	auditing	auditing	NOUN
ajbmeb-839	13	78	standard	standard	NOUN
ajbmeb-839	13	79	(	(	PUNCT
ajbmeb-839	13	80	710	710	NUM
ajbmeb-839	13	81	)	)	PUNCT
ajbmeb-839	13	82	and	and	CCONJ
ajbmeb-839	13	83	what	what	PRON
ajbmeb-839	13	84	are	be	AUX
ajbmeb-839	13	85	the	the	DET
ajbmeb-839	13	86	responsibilities	responsibility	NOUN
ajbmeb-839	13	87	and	and	CCONJ
ajbmeb-839	13	88	procedures	procedure	NOUN
ajbmeb-839	13	89	of	of	ADP
ajbmeb-839	13	90	the	the	DET
ajbmeb-839	13	91	external	external	ADJ
ajbmeb-839	13	92	auditor	auditor	NOUN
ajbmeb-839	13	93	when	when	SCONJ
ajbmeb-839	13	94	auditing	audit	VERB
ajbmeb-839	13	95	the	the	DET
ajbmeb-839	13	96	lists	list	NOUN
ajbmeb-839	13	97	and	and	CCONJ
ajbmeb-839	13	98	financial	financial	ADJ
ajbmeb-839	13	99	statements	statement	NOUN
ajbmeb-839	13	100	in	in	ADP
ajbmeb-839	13	101	government	government	NOUN
ajbmeb-839	13	102	institutions	institution	NOUN
ajbmeb-839	13	103	.	.	PUNCT
ajbmeb-839	14	1	theoretical	theoretical	ADJ
ajbmeb-839	14	2	framework	framework	NOUN
ajbmeb-839	14	3	first	first	ADV
ajbmeb-839	14	4	:	:	PUNCT
ajbmeb-839	14	5	the	the	DET
ajbmeb-839	14	6	concept	concept	NOUN
ajbmeb-839	14	7	of	of	ADP
ajbmeb-839	14	8	comparative	comparative	ADJ
ajbmeb-839	14	9	information	information	NOUN
ajbmeb-839	14	10	international	international	ADJ
ajbmeb-839	14	11	standard	standard	NOUN
ajbmeb-839	14	12	(	(	PUNCT
ajbmeb-839	14	13	710	710	NUM
ajbmeb-839	14	14	)	)	PUNCT
ajbmeb-839	14	15	on	on	ADP
ajbmeb-839	14	16	auditing	auditing	NOUN
ajbmeb-839	14	17	defines	define	VERB
ajbmeb-839	14	18	the	the	DET
ajbmeb-839	14	19	responsibility	responsibility	NOUN
ajbmeb-839	14	20	of	of	ADP
ajbmeb-839	14	21	the	the	DET
ajbmeb-839	14	22	independent	independent	ADJ
ajbmeb-839	14	23	external	external	ADJ
ajbmeb-839	14	24	auditor	auditor	NOUN
ajbmeb-839	14	25	for	for	ADP
ajbmeb-839	14	26	dealing	deal	VERB
ajbmeb-839	14	27	with	with	ADP
ajbmeb-839	14	28	comparative	comparative	ADJ
ajbmeb-839	14	29	information	information	NOUN
ajbmeb-839	14	30	in	in	ADP
ajbmeb-839	14	31	the	the	DET
ajbmeb-839	14	32	financial	financial	ADJ
ajbmeb-839	14	33	statements	statement	NOUN
ajbmeb-839	14	34	of	of	ADP
ajbmeb-839	14	35	the	the	DET
ajbmeb-839	14	36	economic	economic	ADJ
ajbmeb-839	14	37	entity	entity	NOUN
ajbmeb-839	14	38	subject	subject	ADJ
ajbmeb-839	14	39	to	to	ADP
ajbmeb-839	14	40	audit	audit	NOUN
ajbmeb-839	14	41	.	.	PUNCT
ajbmeb-839	15	1	when	when	SCONJ
ajbmeb-839	15	2	not	not	PART
ajbmeb-839	15	3	auditing	audit	VERB
ajbmeb-839	15	4	the	the	DET
ajbmeb-839	15	5	financial	financial	ADJ
ajbmeb-839	15	6	statements	statement	NOUN
ajbmeb-839	15	7	for	for	ADP
ajbmeb-839	15	8	the	the	DET
ajbmeb-839	15	9	previous	previous	ADJ
ajbmeb-839	15	10	period	period	NOUN
ajbmeb-839	15	11	,	,	PUNCT
ajbmeb-839	15	12	(	(	PUNCT
ajbmeb-839	15	13	appelbaum	appelbaum	PROPN
ajbmeb-839	15	14	,	,	PUNCT
ajbmeb-839	15	15	kogan	kogan	PROPN
ajbmeb-839	15	16	,	,	PUNCT
ajbmeb-839	15	17	&	&	CCONJ
ajbmeb-839	15	18	vasarhelyi	vasarhelyi	NOUN
ajbmeb-839	15	19	,	,	PUNCT
ajbmeb-839	15	20	2018	2018	NUM
ajbmeb-839	15	21	)	)	PUNCT
ajbmeb-839	15	22	the	the	DET
ajbmeb-839	15	23	external	external	ADJ
ajbmeb-839	15	24	auditor	auditor	NOUN
ajbmeb-839	15	25	should	should	AUX
ajbmeb-839	15	26	obtain	obtain	VERB
ajbmeb-839	15	27	sufficient	sufficient	ADJ
ajbmeb-839	15	28	and	and	CCONJ
ajbmeb-839	15	29	appropriate	appropriate	ADJ
ajbmeb-839	15	30	audit	audit	NOUN
ajbmeb-839	15	31	evidence	evidence	NOUN
ajbmeb-839	15	32	related	relate	VERB
ajbmeb-839	15	33	to	to	ADP
ajbmeb-839	15	34	the	the	DET
ajbmeb-839	15	35	financial	financial	ADJ
ajbmeb-839	15	36	statements	statement	NOUN
ajbmeb-839	15	37	for	for	ADP
ajbmeb-839	15	38	the	the	DET
ajbmeb-839	15	39	previous	previous	ADJ
ajbmeb-839	15	40	period	period	NOUN
ajbmeb-839	15	41	,	,	PUNCT
ajbmeb-839	15	42	as	as	SCONJ
ajbmeb-839	15	43	the	the	DET
ajbmeb-839	15	44	comparative	comparative	ADJ
ajbmeb-839	15	45	information	information	NOUN
ajbmeb-839	15	46	means	mean	VERB
ajbmeb-839	15	47	the	the	DET
ajbmeb-839	15	48	amounts	amount	NOUN
ajbmeb-839	15	49	and	and	CCONJ
ajbmeb-839	15	50	the	the	DET
ajbmeb-839	15	51	disclosures	disclosure	NOUN
ajbmeb-839	15	52	contained	contain	VERB
ajbmeb-839	15	53	in	in	ADP
ajbmeb-839	15	54	the	the	DET
ajbmeb-839	15	55	financial	financial	ADJ
ajbmeb-839	15	56	statements	statement	NOUN
ajbmeb-839	15	57	that	that	PRON
ajbmeb-839	15	58	relate	relate	VERB
ajbmeb-839	15	59	to	to	ADP
ajbmeb-839	15	60	a	a	DET
ajbmeb-839	15	61	previous	previous	ADJ
ajbmeb-839	15	62	year	year	NOUN
ajbmeb-839	15	63	or	or	CCONJ
ajbmeb-839	15	64	more	more	ADJ
ajbmeb-839	15	65	,	,	PUNCT
ajbmeb-839	15	66	which	which	PRON
ajbmeb-839	15	67	are	be	AUX
ajbmeb-839	15	68	compared	compare	VERB
ajbmeb-839	15	69	to	to	ADP
ajbmeb-839	15	70	that	that	DET
ajbmeb-839	15	71	information	information	NOUN
ajbmeb-839	15	72	in	in	ADP
ajbmeb-839	15	73	the	the	DET
ajbmeb-839	15	74	financial	financial	ADJ
ajbmeb-839	15	75	statements	statement	NOUN
ajbmeb-839	15	76	for	for	ADP
ajbmeb-839	15	77	the	the	DET
ajbmeb-839	15	78	current	current	ADJ
ajbmeb-839	15	79	period	period	NOUN
ajbmeb-839	15	80	and	and	CCONJ
ajbmeb-839	15	81	included	include	VERB
ajbmeb-839	15	82	in	in	ADP
ajbmeb-839	15	83	the	the	DET
ajbmeb-839	15	84	statements	statement	NOUN
ajbmeb-839	15	85	of	of	ADP
ajbmeb-839	15	86	the	the	DET
ajbmeb-839	15	87	financial	financial	ADJ
ajbmeb-839	15	88	statements	statement	NOUN
ajbmeb-839	15	89	for	for	ADP
ajbmeb-839	15	90	the	the	DET
ajbmeb-839	15	91	current	current	ADJ
ajbmeb-839	15	92	period	period	NOUN
ajbmeb-839	15	93	,	,	PUNCT
ajbmeb-839	15	94	(	(	PUNCT
ajbmeb-839	15	95	haron	haron	PROPN
ajbmeb-839	15	96	,	,	PUNCT
ajbmeb-839	15	97	chambers	chamber	NOUN
ajbmeb-839	15	98	,	,	PUNCT
ajbmeb-839	15	99	ramsi	ramsi	NOUN
ajbmeb-839	15	100	,	,	PUNCT
ajbmeb-839	15	101	&	&	CCONJ
ajbmeb-839	15	102	ismail	ismail	PROPN
ajbmeb-839	15	103	,	,	PUNCT
ajbmeb-839	15	104	2004	2004	NUM
ajbmeb-839	15	105	)	)	PUNCT
ajbmeb-839	15	106	accordingly	accordingly	ADV
ajbmeb-839	15	107	,	,	PUNCT
ajbmeb-839	15	108	the	the	DET
ajbmeb-839	15	109	external	external	ADJ
ajbmeb-839	15	110	auditor	auditor	NOUN
ajbmeb-839	15	111	should	should	AUX
ajbmeb-839	15	112	evaluate	evaluate	VERB
ajbmeb-839	15	113	whether	whether	SCONJ
ajbmeb-839	15	114	the	the	DET
ajbmeb-839	15	115	accounting	accounting	NOUN
ajbmeb-839	15	116	policies	policy	NOUN
ajbmeb-839	15	117	for	for	ADP
ajbmeb-839	15	118	the	the	DET
ajbmeb-839	15	119	previous	previous	ADJ
ajbmeb-839	15	120	period	period	NOUN
ajbmeb-839	15	121	are	be	AUX
ajbmeb-839	15	122	consistent	consistent	ADJ
ajbmeb-839	15	123	with	with	ADP
ajbmeb-839	15	124	the	the	DET
ajbmeb-839	15	125	accounting	accounting	NOUN
ajbmeb-839	15	126	policies	policy	NOUN
ajbmeb-839	15	127	for	for	ADP
ajbmeb-839	15	128	the	the	DET
ajbmeb-839	15	129	current	current	ADJ
ajbmeb-839	15	130	period	period	NOUN
ajbmeb-839	15	131	.	.	PUNCT
ajbmeb-839	16	1	the	the	DET
ajbmeb-839	16	2	external	external	ADJ
ajbmeb-839	16	3	auditor	auditor	NOUN
ajbmeb-839	16	4	is	be	AUX
ajbmeb-839	16	5	also	also	ADV
ajbmeb-839	16	6	liable	liable	ADJ
ajbmeb-839	16	7	for	for	ADP
ajbmeb-839	16	8	material	material	ADJ
ajbmeb-839	16	9	misstatements	misstatement	NOUN
ajbmeb-839	16	10	related	relate	VERB
ajbmeb-839	16	11	to	to	ADP
ajbmeb-839	16	12	other	other	ADJ
ajbmeb-839	16	13	information	information	NOUN
ajbmeb-839	16	14	in	in	ADP
ajbmeb-839	16	15	documents	document	NOUN
ajbmeb-839	16	16	containing	contain	VERB
ajbmeb-839	16	17	audited	audit	VERB
ajbmeb-839	16	18	financial	financial	ADJ
ajbmeb-839	16	19	statements	statement	NOUN
ajbmeb-839	16	20	,	,	PUNCT
ajbmeb-839	16	21	(	(	PUNCT
ajbmeb-839	16	22	malaescu	malaescu	PROPN
ajbmeb-839	16	23	&	&	CCONJ
ajbmeb-839	16	24	sutton	sutton	PROPN
ajbmeb-839	16	25	,	,	PUNCT
ajbmeb-839	16	26	2015	2015	NUM
ajbmeb-839	16	27	)	)	PUNCT
ajbmeb-839	16	28	the	the	DET
ajbmeb-839	16	29	other	other	ADJ
ajbmeb-839	16	30	information	information	NOUN
ajbmeb-839	16	31	refers	refer	VERB
ajbmeb-839	16	32	to	to	ADP
ajbmeb-839	16	33	the	the	DET
ajbmeb-839	16	34	information	information	NOUN
ajbmeb-839	16	35	contained	contain	VERB
ajbmeb-839	16	36	in	in	ADP
ajbmeb-839	16	37	the	the	DET
ajbmeb-839	16	38	audited	audit	VERB
ajbmeb-839	16	39	financial	financial	ADJ
ajbmeb-839	16	40	statements	statement	NOUN
ajbmeb-839	16	41	,	,	PUNCT
ajbmeb-839	16	42	in	in	ADP
ajbmeb-839	16	43	which	which	PRON
ajbmeb-839	16	44	material	material	NOUN
ajbmeb-839	16	45	inconsistency	inconsistency	NOUN
ajbmeb-839	16	46	may	may	AUX
ajbmeb-839	16	47	raise	raise	VERB
ajbmeb-839	16	48	doubts	doubt	NOUN
ajbmeb-839	16	49	about	about	ADP
ajbmeb-839	16	50	the	the	DET
ajbmeb-839	16	51	audit	audit	NOUN
ajbmeb-839	16	52	conclusions	conclusion	NOUN
ajbmeb-839	16	53	,	,	PUNCT
ajbmeb-839	16	54	and	and	CCONJ
ajbmeb-839	16	55	doubts	doubt	NOUN
ajbmeb-839	16	56	may	may	AUX
ajbmeb-839	16	57	extend	extend	VERB
ajbmeb-839	16	58	to	to	ADP
ajbmeb-839	16	59	the	the	DET
ajbmeb-839	16	60	external	external	ADJ
ajbmeb-839	16	61	auditor	auditor	NOUN
ajbmeb-839	16	62	’s	’s	PART
ajbmeb-839	16	63	opinion	opinion	NOUN
ajbmeb-839	16	64	on	on	ADP
ajbmeb-839	16	65	the	the	DET
ajbmeb-839	16	66	financial	financial	ADJ
ajbmeb-839	16	67	statements	statement	NOUN
ajbmeb-839	16	68	.	.	PUNCT
ajbmeb-839	17	1	which	which	PRON
ajbmeb-839	17	2	are	be	AUX
ajbmeb-839	17	3	included	include	VERB
ajbmeb-839	17	4	in	in	ADP
ajbmeb-839	17	5	the	the	DET
ajbmeb-839	17	6	statement	statement	NOUN
ajbmeb-839	17	7	of	of	ADP
ajbmeb-839	17	8	financial	financial	ADJ
ajbmeb-839	17	9	position	position	NOUN
ajbmeb-839	17	10	as	as	ADP
ajbmeb-839	17	11	of	of	ADP
ajbmeb-839	17	12	31/12	31/12	NUM
ajbmeb-839	17	13	raise	raise	NOUN
ajbmeb-839	17	14	doubts	doubt	NOUN
ajbmeb-839	17	15	based	base	VERB
ajbmeb-839	17	16	on	on	ADP
ajbmeb-839	17	17	the	the	DET
ajbmeb-839	17	18	opinion	opinion	NOUN
ajbmeb-839	17	19	of	of	ADP
ajbmeb-839	17	20	the	the	DET
ajbmeb-839	17	21	external	external	ADJ
ajbmeb-839	17	22	auditor	auditor	NOUN
ajbmeb-839	17	23	in	in	ADP
ajbmeb-839	17	24	the	the	DET
ajbmeb-839	17	25	financial	financial	ADJ
ajbmeb-839	17	26	statements	statement	NOUN
ajbmeb-839	17	27	as	as	ADP
ajbmeb-839	17	28	a	a	DET
ajbmeb-839	17	29	whole	whole	NOUN
ajbmeb-839	17	30	,	,	PUNCT
ajbmeb-839	17	31	(	(	PUNCT
ajbmeb-839	17	32	lin	lin	PROPN
ajbmeb-839	17	33	&	&	CCONJ
ajbmeb-839	17	34	fraser	fraser	PROPN
ajbmeb-839	17	35	,	,	PUNCT
ajbmeb-839	17	36	2003	2003	NUM
ajbmeb-839	17	37	)	)	PUNCT
ajbmeb-839	17	38	other	other	ADJ
ajbmeb-839	17	39	information	information	NOUN
ajbmeb-839	17	40	may	may	AUX
ajbmeb-839	17	41	include	include	VERB
ajbmeb-839	17	42	american	american	PROPN
ajbmeb-839	17	43	journal	journal	PROPN
ajbmeb-839	17	44	of	of	ADP
ajbmeb-839	17	45	business	business	NOUN
ajbmeb-839	17	46	management	management	NOUN
ajbmeb-839	17	47	,	,	PUNCT
ajbmeb-839	17	48	economics	economic	NOUN
ajbmeb-839	17	49	and	and	CCONJ
ajbmeb-839	17	50	banking	banking	NOUN
ajbmeb-839	17	51	volume	volume	NOUN
ajbmeb-839	17	52	12	12	NUM
ajbmeb-839	17	53	may	may	PROPN
ajbmeb-839	17	54	,	,	PUNCT
ajbmeb-839	17	55	2023	2023	NUM
ajbmeb-839	17	56	p	p	NOUN
ajbmeb-839	17	57	a	a	PRON
ajbmeb-839	17	58	g	g	NOUN
ajbmeb-839	17	59	e	e	NOUN
ajbmeb-839	18	1	|	|	ADV
ajbmeb-839	18	2	75	75	NUM
ajbmeb-839	18	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-839	18	4	various	various	ADJ
ajbmeb-839	18	5	forms	form	NOUN
ajbmeb-839	18	6	,	,	PUNCT
ajbmeb-839	18	7	including	include	VERB
ajbmeb-839	18	8	elements	element	NOUN
ajbmeb-839	18	9	such	such	ADJ
ajbmeb-839	18	10	as	as	ADP
ajbmeb-839	18	11	management	management	NOUN
ajbmeb-839	18	12	reports	report	NOUN
ajbmeb-839	18	13	or	or	CCONJ
ajbmeb-839	18	14	documents	document	NOUN
ajbmeb-839	18	15	related	relate	VERB
ajbmeb-839	18	16	to	to	ADP
ajbmeb-839	18	17	the	the	DET
ajbmeb-839	18	18	economic	economic	ADJ
ajbmeb-839	18	19	entity	entity	NOUN
ajbmeb-839	18	20	.	.	PUNCT
ajbmeb-839	19	1	second	second	ADJ
ajbmeb-839	19	2	:	:	PUNCT
ajbmeb-839	19	3	disclosure	disclosure	NOUN
ajbmeb-839	19	4	of	of	ADP
ajbmeb-839	19	5	comparative	comparative	ADJ
ajbmeb-839	19	6	information	information	NOUN
ajbmeb-839	19	7	in	in	ADP
ajbmeb-839	19	8	the	the	DET
ajbmeb-839	19	9	financial	financial	ADJ
ajbmeb-839	19	10	statements	statement	NOUN
ajbmeb-839	19	11	:	:	PUNCT
ajbmeb-839	19	12	there	there	PRON
ajbmeb-839	19	13	are	be	VERB
ajbmeb-839	19	14	several	several	ADJ
ajbmeb-839	19	15	methods	method	NOUN
ajbmeb-839	19	16	that	that	PRON
ajbmeb-839	19	17	can	can	AUX
ajbmeb-839	19	18	be	be	AUX
ajbmeb-839	19	19	used	use	VERB
ajbmeb-839	19	20	to	to	PART
ajbmeb-839	19	21	disclose	disclose	VERB
ajbmeb-839	19	22	comparative	comparative	ADJ
ajbmeb-839	19	23	financial	financial	ADJ
ajbmeb-839	19	24	information	information	NOUN
ajbmeb-839	19	25	in	in	ADP
ajbmeb-839	19	26	financial	financial	ADJ
ajbmeb-839	19	27	reports	report	NOUN
ajbmeb-839	19	28	,	,	PUNCT
ajbmeb-839	19	29	depending	depend	VERB
ajbmeb-839	19	30	on	on	ADP
ajbmeb-839	19	31	the	the	DET
ajbmeb-839	19	32	nature	nature	NOUN
ajbmeb-839	19	33	of	of	ADP
ajbmeb-839	19	34	the	the	DET
ajbmeb-839	19	35	information	information	NOUN
ajbmeb-839	19	36	and	and	CCONJ
ajbmeb-839	19	37	its	its	PRON
ajbmeb-839	19	38	relative	relative	ADJ
ajbmeb-839	19	39	importance	importance	NOUN
ajbmeb-839	19	40	.	.	PUNCT
ajbmeb-839	20	1	the	the	DET
ajbmeb-839	20	2	following	follow	VERB
ajbmeb-839	20	3	are	be	AUX
ajbmeb-839	20	4	the	the	DET
ajbmeb-839	20	5	methods	method	NOUN
ajbmeb-839	20	6	used	use	VERB
ajbmeb-839	20	7	in	in	ADP
ajbmeb-839	20	8	disclosing	disclose	VERB
ajbmeb-839	20	9	comparative	comparative	ADJ
ajbmeb-839	20	10	financial	financial	ADJ
ajbmeb-839	20	11	information	information	NOUN
ajbmeb-839	20	12	:	:	PUNCT
ajbmeb-839	20	13	(	(	PUNCT
ajbmeb-839	20	14	el	el	PROPN
ajbmeb-839	20	15	toby	toby	PROPN
ajbmeb-839	20	16	,	,	PUNCT
ajbmeb-839	20	17	kareem	kareem	PROPN
ajbmeb-839	20	18	,	,	PUNCT
ajbmeb-839	20	19	&	&	CCONJ
ajbmeb-839	20	20	abd	abd	PROPN
ajbmeb-839	20	21	,	,	PUNCT
ajbmeb-839	20	22	2022	2022	NUM
ajbmeb-839	20	23	)	)	PUNCT
ajbmeb-839	20	24	comprehensive	comprehensive	ADJ
ajbmeb-839	20	25	disclosure	disclosure	NOUN
ajbmeb-839	20	26	:	:	PUNCT
ajbmeb-839	20	27	this	this	DET
ajbmeb-839	20	28	type	type	NOUN
ajbmeb-839	20	29	of	of	ADP
ajbmeb-839	20	30	disclosure	disclosure	NOUN
ajbmeb-839	20	31	is	be	AUX
ajbmeb-839	20	32	based	base	VERB
ajbmeb-839	20	33	on	on	ADP
ajbmeb-839	20	34	the	the	DET
ajbmeb-839	20	35	design	design	NOUN
ajbmeb-839	20	36	and	and	CCONJ
ajbmeb-839	20	37	numbers	number	NOUN
ajbmeb-839	20	38	of	of	ADP
ajbmeb-839	20	39	financial	financial	ADJ
ajbmeb-839	20	40	statements	statement	NOUN
ajbmeb-839	20	41	so	so	SCONJ
ajbmeb-839	20	42	as	as	SCONJ
ajbmeb-839	20	43	to	to	PART
ajbmeb-839	20	44	accurately	accurately	ADV
ajbmeb-839	20	45	portray	portray	VERB
ajbmeb-839	20	46	the	the	DET
ajbmeb-839	20	47	economic	economic	ADJ
ajbmeb-839	20	48	events	event	NOUN
ajbmeb-839	20	49	during	during	ADP
ajbmeb-839	20	50	the	the	DET
ajbmeb-839	20	51	fiscal	fiscal	ADJ
ajbmeb-839	20	52	year	year	NOUN
ajbmeb-839	20	53	,	,	PUNCT
ajbmeb-839	20	54	and	and	CCONJ
ajbmeb-839	20	55	therefore	therefore	ADV
ajbmeb-839	20	56	all	all	DET
ajbmeb-839	20	57	appropriate	appropriate	ADJ
ajbmeb-839	20	58	information	information	NOUN
ajbmeb-839	20	59	must	must	AUX
ajbmeb-839	20	60	be	be	AUX
ajbmeb-839	20	61	presented	present	VERB
ajbmeb-839	20	62	.	.	PUNCT
ajbmeb-839	21	1	full	full	ADJ
ajbmeb-839	21	2	disclosure	disclosure	NOUN
ajbmeb-839	21	3	may	may	AUX
ajbmeb-839	21	4	be	be	AUX
ajbmeb-839	21	5	seen	see	VERB
ajbmeb-839	21	6	as	as	ADP
ajbmeb-839	21	7	meaning	mean	VERB
ajbmeb-839	21	8	excessive	excessive	ADJ
ajbmeb-839	21	9	information	information	NOUN
ajbmeb-839	21	10	is	be	AUX
ajbmeb-839	21	11	displayed	display	VERB
ajbmeb-839	21	12	,	,	PUNCT
ajbmeb-839	21	13	and	and	CCONJ
ajbmeb-839	21	14	therefore	therefore	ADV
ajbmeb-839	21	15	it	it	PRON
ajbmeb-839	21	16	is	be	AUX
ajbmeb-839	21	17	inappropriate	inappropriate	ADJ
ajbmeb-839	21	18	.	.	PUNCT
ajbmeb-839	22	1	too	too	ADV
ajbmeb-839	22	2	much	much	ADJ
ajbmeb-839	22	3	information	information	NOUN
ajbmeb-839	22	4	is	be	AUX
ajbmeb-839	22	5	harmful	harmful	ADJ
ajbmeb-839	22	6	,	,	PUNCT
ajbmeb-839	22	7	because	because	SCONJ
ajbmeb-839	22	8	displaying	display	VERB
ajbmeb-839	22	9	unimportant	unimportant	ADJ
ajbmeb-839	22	10	details	detail	NOUN
ajbmeb-839	22	11	hides	hide	VERB
ajbmeb-839	22	12	essential	essential	ADJ
ajbmeb-839	22	13	information	information	NOUN
ajbmeb-839	22	14	,	,	PUNCT
ajbmeb-839	22	15	and	and	CCONJ
ajbmeb-839	22	16	thus	thus	ADV
ajbmeb-839	22	17	makes	make	VERB
ajbmeb-839	22	18	financial	financial	ADJ
ajbmeb-839	22	19	reports	report	NOUN
ajbmeb-839	22	20	difficult	difficult	ADJ
ajbmeb-839	22	21	to	to	ADP
ajbmeb-839	22	22	interpret,(sheu	interpret,(sheu	PROPN
ajbmeb-839	22	23	,	,	PUNCT
ajbmeb-839	22	24	chung	chung	PROPN
ajbmeb-839	22	25	,	,	PUNCT
ajbmeb-839	22	26	&	&	CCONJ
ajbmeb-839	22	27	liu	liu	PROPN
ajbmeb-839	22	28	,	,	PUNCT
ajbmeb-839	22	29	2010	2010	NUM
ajbmeb-839	22	30	)	)	PUNCT
ajbmeb-839	22	31	•	•	ADP
ajbmeb-839	22	32	adequate	adequate	ADJ
ajbmeb-839	22	33	disclosure	disclosure	NOUN
ajbmeb-839	22	34	:	:	PUNCT
ajbmeb-839	22	35	it	it	PRON
ajbmeb-839	22	36	means	mean	VERB
ajbmeb-839	22	37	the	the	DET
ajbmeb-839	22	38	disclosure	disclosure	NOUN
ajbmeb-839	22	39	of	of	ADP
ajbmeb-839	22	40	the	the	DET
ajbmeb-839	22	41	minimum	minimum	NOUN
ajbmeb-839	22	42	amount	amount	NOUN
ajbmeb-839	22	43	of	of	ADP
ajbmeb-839	22	44	information	information	NOUN
ajbmeb-839	22	45	that	that	PRON
ajbmeb-839	22	46	must	must	AUX
ajbmeb-839	22	47	be	be	AUX
ajbmeb-839	22	48	disclosed	disclose	VERB
ajbmeb-839	22	49	as	as	ADP
ajbmeb-839	22	50	a	a	DET
ajbmeb-839	22	51	group	group	NOUN
ajbmeb-839	22	52	within	within	ADP
ajbmeb-839	22	53	the	the	DET
ajbmeb-839	22	54	financial	financial	ADJ
ajbmeb-839	22	55	statements	statement	NOUN
ajbmeb-839	22	56	and	and	CCONJ
ajbmeb-839	22	57	reports	report	NOUN
ajbmeb-839	22	58	,	,	PUNCT
ajbmeb-839	22	59	as	as	SCONJ
ajbmeb-839	22	60	this	this	DET
ajbmeb-839	22	61	type	type	NOUN
ajbmeb-839	22	62	of	of	ADP
ajbmeb-839	22	63	disclosure	disclosure	NOUN
ajbmeb-839	22	64	is	be	AUX
ajbmeb-839	22	65	more	more	ADV
ajbmeb-839	22	66	common	common	ADJ
ajbmeb-839	22	67	in	in	ADP
ajbmeb-839	22	68	use	use	NOUN
ajbmeb-839	22	69	,	,	PUNCT
ajbmeb-839	22	70	but	but	CCONJ
ajbmeb-839	22	71	it	it	PRON
ajbmeb-839	22	72	assumes	assume	VERB
ajbmeb-839	22	73	a	a	DET
ajbmeb-839	22	74	minimum	minimum	ADJ
ajbmeb-839	22	75	level	level	NOUN
ajbmeb-839	22	76	of	of	ADP
ajbmeb-839	22	77	disclosure	disclosure	NOUN
ajbmeb-839	22	78	in	in	ADP
ajbmeb-839	22	79	order	order	NOUN
ajbmeb-839	22	80	to	to	PART
ajbmeb-839	22	81	comply	comply	VERB
ajbmeb-839	22	82	with	with	ADP
ajbmeb-839	22	83	the	the	DET
ajbmeb-839	22	84	objectives	objective	NOUN
ajbmeb-839	22	85	of	of	ADP
ajbmeb-839	22	86	financial	financial	ADJ
ajbmeb-839	22	87	reports	report	NOUN
ajbmeb-839	22	88	,	,	PUNCT
ajbmeb-839	22	89	as	as	SCONJ
ajbmeb-839	22	90	it	it	PRON
ajbmeb-839	22	91	is	be	AUX
ajbmeb-839	22	92	not	not	PART
ajbmeb-839	22	93	distorted	distort	VERB
ajbmeb-839	22	94	,	,	PUNCT
ajbmeb-839	22	95	(	(	PUNCT
ajbmeb-839	22	96	kawamoto	kawamoto	NOUN
ajbmeb-839	22	97	,	,	PUNCT
ajbmeb-839	22	98	2001	2001	NUM
ajbmeb-839	22	99	)	)	PUNCT
ajbmeb-839	22	100	.	.	PUNCT
ajbmeb-839	23	1	•	•	NUM
ajbmeb-839	23	2	mandatory	mandatory	ADJ
ajbmeb-839	23	3	disclosure	disclosure	NOUN
ajbmeb-839	23	4	:	:	PUNCT
ajbmeb-839	23	5	this	this	DET
ajbmeb-839	23	6	type	type	NOUN
ajbmeb-839	23	7	of	of	ADP
ajbmeb-839	23	8	disclosure	disclosure	NOUN
ajbmeb-839	23	9	occurs	occur	VERB
ajbmeb-839	23	10	as	as	ADP
ajbmeb-839	23	11	a	a	DET
ajbmeb-839	23	12	result	result	NOUN
ajbmeb-839	23	13	of	of	ADP
ajbmeb-839	23	14	the	the	DET
ajbmeb-839	23	15	economic	economic	ADJ
ajbmeb-839	23	16	entity	entity	NOUN
ajbmeb-839	23	17	exposure	exposure	NOUN
ajbmeb-839	23	18	to	to	ADP
ajbmeb-839	23	19	pressures	pressure	NOUN
ajbmeb-839	23	20	by	by	ADP
ajbmeb-839	23	21	many	many	ADJ
ajbmeb-839	23	22	parties	party	NOUN
ajbmeb-839	23	23	and	and	CCONJ
ajbmeb-839	23	24	forces	force	NOUN
ajbmeb-839	23	25	,	,	PUNCT
ajbmeb-839	23	26	not	not	PART
ajbmeb-839	23	27	only	only	ADV
ajbmeb-839	23	28	the	the	DET
ajbmeb-839	23	29	shareholders	shareholder	NOUN
ajbmeb-839	23	30	,	,	PUNCT
ajbmeb-839	23	31	but	but	CCONJ
ajbmeb-839	23	32	other	other	ADJ
ajbmeb-839	23	33	parties	party	NOUN
ajbmeb-839	23	34	such	such	ADJ
ajbmeb-839	23	35	as	as	ADP
ajbmeb-839	23	36	workers	worker	NOUN
ajbmeb-839	23	37	,	,	PUNCT
ajbmeb-839	23	38	customers	customer	NOUN
ajbmeb-839	23	39	,	,	PUNCT
ajbmeb-839	23	40	professional	professional	ADJ
ajbmeb-839	23	41	organizations	organization	NOUN
ajbmeb-839	23	42	,	,	PUNCT
ajbmeb-839	23	43	non	non	ADJ
ajbmeb-839	23	44	-	-	ADJ
ajbmeb-839	23	45	governmental	governmental	ADJ
ajbmeb-839	23	46	organizations	organization	NOUN
ajbmeb-839	23	47	,	,	PUNCT
ajbmeb-839	23	48	lenders	lender	NOUN
ajbmeb-839	23	49	,	,	PUNCT
ajbmeb-839	23	50	and	and	CCONJ
ajbmeb-839	23	51	suppliers	supplier	NOUN
ajbmeb-839	23	52	,	,	PUNCT
ajbmeb-839	23	53	who	who	PRON
ajbmeb-839	23	54	have	have	AUX
ajbmeb-839	23	55	begun	begin	VERB
ajbmeb-839	23	56	to	to	PART
ajbmeb-839	23	57	demand	demand	VERB
ajbmeb-839	23	58	that	that	SCONJ
ajbmeb-839	23	59	economic	economic	ADJ
ajbmeb-839	23	60	entities	entity	NOUN
ajbmeb-839	23	61	disclose	disclose	VERB
ajbmeb-839	23	62	information	information	NOUN
ajbmeb-839	23	63	that	that	PRON
ajbmeb-839	23	64	exceeds	exceed	VERB
ajbmeb-839	23	65	the	the	DET
ajbmeb-839	23	66	information	information	NOUN
ajbmeb-839	23	67	required	require	VERB
ajbmeb-839	23	68	by	by	ADP
ajbmeb-839	23	69	the	the	DET
ajbmeb-839	23	70	standards	standard	NOUN
ajbmeb-839	23	71	.	.	PUNCT
ajbmeb-839	24	1	and	and	CCONJ
ajbmeb-839	24	2	throw	throw	VERB
ajbmeb-839	24	3	information	information	NOUN
ajbmeb-839	24	4	required	require	VERB
ajbmeb-839	24	5	by	by	ADP
ajbmeb-839	24	6	standards	standard	NOUN
ajbmeb-839	24	7	and	and	CCONJ
ajbmeb-839	24	8	laws	law	NOUN
ajbmeb-839	24	9	.	.	PUNCT
ajbmeb-839	25	1	•	•	NUM
ajbmeb-839	25	2	voluntary	voluntary	ADJ
ajbmeb-839	25	3	disclosure	disclosure	NOUN
ajbmeb-839	25	4	:	:	PUNCT
ajbmeb-839	25	5	it	it	PRON
ajbmeb-839	25	6	is	be	AUX
ajbmeb-839	25	7	defined	define	VERB
ajbmeb-839	25	8	as	as	ADP
ajbmeb-839	25	9	the	the	DET
ajbmeb-839	25	10	amount	amount	NOUN
ajbmeb-839	25	11	of	of	ADP
ajbmeb-839	25	12	information	information	NOUN
ajbmeb-839	25	13	that	that	PRON
ajbmeb-839	25	14	is	be	AUX
ajbmeb-839	25	15	disclosed	disclose	VERB
ajbmeb-839	25	16	in	in	ADP
ajbmeb-839	25	17	the	the	DET
ajbmeb-839	25	18	financial	financial	ADJ
ajbmeb-839	25	19	statements	statement	NOUN
ajbmeb-839	25	20	and	and	CCONJ
ajbmeb-839	25	21	reports	report	NOUN
ajbmeb-839	25	22	specified	specify	VERB
ajbmeb-839	25	23	by	by	ADP
ajbmeb-839	25	24	the	the	DET
ajbmeb-839	25	25	competent	competent	ADJ
ajbmeb-839	25	26	professional	professional	ADJ
ajbmeb-839	25	27	bodies	body	NOUN
ajbmeb-839	25	28	and	and	CCONJ
ajbmeb-839	25	29	in	in	ADP
ajbmeb-839	25	30	accordance	accordance	NOUN
ajbmeb-839	25	31	with	with	ADP
ajbmeb-839	25	32	international	international	ADJ
ajbmeb-839	25	33	and	and	CCONJ
ajbmeb-839	25	34	local	local	ADJ
ajbmeb-839	25	35	standards	standard	NOUN
ajbmeb-839	25	36	for	for	ADP
ajbmeb-839	25	37	each	each	DET
ajbmeb-839	25	38	country	country	NOUN
ajbmeb-839	25	39	.	.	PUNCT
ajbmeb-839	26	1	•	•	NUM
ajbmeb-839	26	2	disclosure	disclosure	NOUN
ajbmeb-839	26	3	through	through	ADP
ajbmeb-839	26	4	notes	note	NOUN
ajbmeb-839	26	5	of	of	ADP
ajbmeb-839	26	6	the	the	DET
ajbmeb-839	26	7	financial	financial	ADJ
ajbmeb-839	26	8	statements	statement	NOUN
ajbmeb-839	26	9	:	:	PUNCT
ajbmeb-839	26	10	as	as	SCONJ
ajbmeb-839	26	11	the	the	DET
ajbmeb-839	26	12	notes	note	NOUN
ajbmeb-839	26	13	or	or	CCONJ
ajbmeb-839	26	14	margins	margin	NOUN
ajbmeb-839	26	15	of	of	ADP
ajbmeb-839	26	16	the	the	DET
ajbmeb-839	26	17	financial	financial	ADJ
ajbmeb-839	26	18	statements	statement	NOUN
ajbmeb-839	26	19	explain	explain	VERB
ajbmeb-839	26	20	the	the	DET
ajbmeb-839	26	21	items	item	NOUN
ajbmeb-839	26	22	appearing	appear	VERB
ajbmeb-839	26	23	in	in	ADP
ajbmeb-839	26	24	the	the	DET
ajbmeb-839	26	25	body	body	NOUN
ajbmeb-839	26	26	of	of	ADP
ajbmeb-839	26	27	those	those	DET
ajbmeb-839	26	28	statements	statement	NOUN
ajbmeb-839	26	29	,	,	PUNCT
ajbmeb-839	26	30	if	if	SCONJ
ajbmeb-839	26	31	the	the	DET
ajbmeb-839	26	32	financial	financial	ADJ
ajbmeb-839	26	33	statements	statement	NOUN
ajbmeb-839	26	34	do	do	AUX
ajbmeb-839	26	35	not	not	PART
ajbmeb-839	26	36	give	give	VERB
ajbmeb-839	26	37	a	a	DET
ajbmeb-839	26	38	complete	complete	ADJ
ajbmeb-839	26	39	picture	picture	NOUN
ajbmeb-839	26	40	of	of	ADP
ajbmeb-839	26	41	the	the	DET
ajbmeb-839	26	42	performance	performance	NOUN
ajbmeb-839	26	43	of	of	ADP
ajbmeb-839	26	44	the	the	DET
ajbmeb-839	26	45	economic	economic	ADJ
ajbmeb-839	26	46	entity	entity	NOUN
ajbmeb-839	26	47	and	and	CCONJ
ajbmeb-839	26	48	its	its	PRON
ajbmeb-839	26	49	financial	financial	ADJ
ajbmeb-839	26	50	position	position	NOUN
ajbmeb-839	26	51	,	,	PUNCT
ajbmeb-839	26	52	the	the	DET
ajbmeb-839	26	53	notes	note	NOUN
ajbmeb-839	26	54	provide	provide	VERB
ajbmeb-839	26	55	additional	additional	ADJ
ajbmeb-839	26	56	information	information	NOUN
ajbmeb-839	26	57	to	to	PART
ajbmeb-839	26	58	clarify	clarify	VERB
ajbmeb-839	26	59	that	that	DET
ajbmeb-839	26	60	picture	picture	NOUN
ajbmeb-839	26	61	,	,	PUNCT
ajbmeb-839	26	62	and	and	CCONJ
ajbmeb-839	26	63	therefore	therefore	ADV
ajbmeb-839	26	64	this	this	DET
ajbmeb-839	26	65	information	information	NOUN
ajbmeb-839	26	66	is	be	AUX
ajbmeb-839	26	67	not	not	PART
ajbmeb-839	26	68	required	require	VERB
ajbmeb-839	26	69	it	it	PRON
ajbmeb-839	26	70	should	should	AUX
ajbmeb-839	26	71	be	be	AUX
ajbmeb-839	26	72	quantitative	quantitative	ADJ
ajbmeb-839	26	73	and	and	CCONJ
ajbmeb-839	26	74	not	not	PART
ajbmeb-839	26	75	classified	classify	VERB
ajbmeb-839	26	76	as	as	ADP
ajbmeb-839	26	77	a	a	DET
ajbmeb-839	26	78	component	component	NOUN
ajbmeb-839	26	79	of	of	ADP
ajbmeb-839	26	80	the	the	DET
ajbmeb-839	26	81	financial	financial	ADJ
ajbmeb-839	26	82	statements	statement	NOUN
ajbmeb-839	26	83	,	,	PUNCT
ajbmeb-839	26	84	(	(	PUNCT
ajbmeb-839	26	85	thuy	thuy	INTJ
ajbmeb-839	26	86	,	,	PUNCT
ajbmeb-839	26	87	khuong	khuong	PROPN
ajbmeb-839	26	88	,	,	PUNCT
ajbmeb-839	26	89	,	,	PUNCT
ajbmeb-839	26	90	canh	canh	PROPN
ajbmeb-839	26	91	,	,	PUNCT
ajbmeb-839	26	92	&	&	CCONJ
ajbmeb-839	26	93	liem	liem	PROPN
ajbmeb-839	26	94	,	,	PUNCT
ajbmeb-839	26	95	2021	2021	NUM
ajbmeb-839	26	96	)	)	PUNCT
ajbmeb-839	26	97	•	•	NOUN
ajbmeb-839	26	98	third	third	ADV
ajbmeb-839	26	99	:	:	PUNCT
ajbmeb-839	26	100	the	the	DET
ajbmeb-839	26	101	responsibility	responsibility	NOUN
ajbmeb-839	26	102	of	of	ADP
ajbmeb-839	26	103	the	the	DET
ajbmeb-839	26	104	external	external	ADJ
ajbmeb-839	26	105	auditor	auditor	NOUN
ajbmeb-839	26	106	according	accord	VERB
ajbmeb-839	26	107	to	to	ADP
ajbmeb-839	26	108	the	the	DET
ajbmeb-839	26	109	international	international	ADJ
ajbmeb-839	26	110	auditing	auditing	NOUN
ajbmeb-839	26	111	standard	standard	NOUN
ajbmeb-839	26	112	710	710	NUM
ajbmeb-839	26	113	:	:	PUNCT
ajbmeb-839	26	114	when	when	SCONJ
ajbmeb-839	26	115	the	the	DET
ajbmeb-839	26	116	independent	independent	ADJ
ajbmeb-839	26	117	external	external	ADJ
ajbmeb-839	26	118	auditor	auditor	NOUN
ajbmeb-839	26	119	audits	audits	NOUN
ajbmeb-839	26	120	the	the	DET
ajbmeb-839	26	121	financial	financial	ADJ
ajbmeb-839	26	122	statements	statement	NOUN
ajbmeb-839	26	123	for	for	ADP
ajbmeb-839	26	124	the	the	DET
ajbmeb-839	26	125	current	current	ADJ
ajbmeb-839	26	126	period	period	NOUN
ajbmeb-839	26	127	,	,	PUNCT
ajbmeb-839	26	128	he	he	PRON
ajbmeb-839	26	129	should	should	AUX
ajbmeb-839	26	130	be	be	AUX
ajbmeb-839	26	131	aware	aware	ADJ
ajbmeb-839	26	132	of	of	ADP
ajbmeb-839	26	133	the	the	DET
ajbmeb-839	26	134	circumstances	circumstance	NOUN
ajbmeb-839	26	135	and	and	CCONJ
ajbmeb-839	26	136	events	event	NOUN
ajbmeb-839	26	137	related	relate	VERB
ajbmeb-839	26	138	to	to	ADP
ajbmeb-839	26	139	the	the	DET
ajbmeb-839	26	140	financial	financial	ADJ
ajbmeb-839	26	141	statements	statement	NOUN
ajbmeb-839	26	142	for	for	ADP
ajbmeb-839	26	143	the	the	DET
ajbmeb-839	26	144	previous	previous	ADJ
ajbmeb-839	26	145	period	period	NOUN
ajbmeb-839	26	146	,	,	PUNCT
ajbmeb-839	26	147	and	and	CCONJ
ajbmeb-839	26	148	these	these	DET
ajbmeb-839	26	149	circumstances	circumstance	NOUN
ajbmeb-839	26	150	may	may	AUX
ajbmeb-839	26	151	include	include	VERB
ajbmeb-839	26	152	differing	differ	VERB
ajbmeb-839	26	153	opinions	opinion	NOUN
ajbmeb-839	26	154	american	american	PROPN
ajbmeb-839	26	155	journal	journal	PROPN
ajbmeb-839	26	156	of	of	ADP
ajbmeb-839	26	157	business	business	NOUN
ajbmeb-839	26	158	management	management	NOUN
ajbmeb-839	26	159	,	,	PUNCT
ajbmeb-839	26	160	economics	economic	NOUN
ajbmeb-839	26	161	and	and	CCONJ
ajbmeb-839	26	162	banking	banking	NOUN
ajbmeb-839	26	163	volume	volume	NOUN
ajbmeb-839	26	164	12	12	NUM
ajbmeb-839	26	165	may	may	PROPN
ajbmeb-839	26	166	,	,	PUNCT
ajbmeb-839	26	167	2023	2023	NUM
ajbmeb-839	26	168	p	p	NOUN
ajbmeb-839	26	169	a	a	DET
ajbmeb-839	26	170	g	g	NOUN
ajbmeb-839	26	171	e	e	NOUN
ajbmeb-839	26	172	|	|	ADV
ajbmeb-839	26	173	76	76	NUM
ajbmeb-839	26	174	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-839	26	175	of	of	ADP
ajbmeb-839	26	176	the	the	DET
ajbmeb-839	26	177	auditor	auditor	NOUN
ajbmeb-839	26	178	,	,	PUNCT
ajbmeb-839	26	179	updated	update	VERB
ajbmeb-839	26	180	opinion	opinion	NOUN
ajbmeb-839	26	181	,	,	PUNCT
ajbmeb-839	26	182	and	and	CCONJ
ajbmeb-839	26	183	changes	change	NOUN
ajbmeb-839	26	184	in	in	ADP
ajbmeb-839	26	185	previous	previous	ADJ
ajbmeb-839	26	186	auditors	auditor	NOUN
ajbmeb-839	26	187	.	.	PUNCT
ajbmeb-839	27	1	the	the	DET
ajbmeb-839	27	2	external	external	ADJ
ajbmeb-839	27	3	auditor	auditor	NOUN
ajbmeb-839	27	4	should	should	AUX
ajbmeb-839	27	5	also	also	ADV
ajbmeb-839	27	6	obtain	obtain	VERB
ajbmeb-839	27	7	sufficient	sufficient	ADJ
ajbmeb-839	27	8	and	and	CCONJ
ajbmeb-839	27	9	appropriate	appropriate	ADJ
ajbmeb-839	27	10	audit	audit	NOUN
ajbmeb-839	27	11	evidence	evidence	NOUN
ajbmeb-839	27	12	that	that	SCONJ
ajbmeb-839	27	13	the	the	DET
ajbmeb-839	27	14	corresponding	corresponding	ADJ
ajbmeb-839	27	15	figures	figure	NOUN
ajbmeb-839	27	16	meet	meet	VERB
ajbmeb-839	27	17	the	the	DET
ajbmeb-839	27	18	requirements	requirement	NOUN
ajbmeb-839	27	19	of	of	ADP
ajbmeb-839	27	20	the	the	DET
ajbmeb-839	27	21	applicable	applicable	ADJ
ajbmeb-839	27	22	financial	financial	ADJ
ajbmeb-839	27	23	reporting	reporting	NOUN
ajbmeb-839	27	24	framework	framework	NOUN
ajbmeb-839	27	25	,	,	PUNCT
ajbmeb-839	27	26	(	(	PUNCT
ajbmeb-839	27	27	kassem	kassem	PROPN
ajbmeb-839	27	28	&	&	CCONJ
ajbmeb-839	27	29	higson	higson	PROPN
ajbmeb-839	27	30	,	,	PUNCT
ajbmeb-839	27	31	2016	2016	NUM
ajbmeb-839	27	32	)	)	PUNCT
ajbmeb-839	27	33	.	.	PUNCT
ajbmeb-839	28	1	and	and	CCONJ
ajbmeb-839	28	2	the	the	DET
ajbmeb-839	28	3	external	external	ADJ
ajbmeb-839	28	4	auditor	auditor	NOUN
ajbmeb-839	28	5	must	must	AUX
ajbmeb-839	28	6	also	also	ADV
ajbmeb-839	28	7	ensure	ensure	VERB
ajbmeb-839	28	8	that	that	SCONJ
ajbmeb-839	28	9	the	the	DET
ajbmeb-839	28	10	accounting	accounting	NOUN
ajbmeb-839	28	11	policies	policy	NOUN
ajbmeb-839	28	12	used	use	VERB
ajbmeb-839	28	13	for	for	ADP
ajbmeb-839	28	14	the	the	DET
ajbmeb-839	28	15	corresponding	corresponding	ADJ
ajbmeb-839	28	16	figures	figure	NOUN
ajbmeb-839	28	17	are	be	AUX
ajbmeb-839	28	18	in	in	ADP
ajbmeb-839	28	19	line	line	NOUN
ajbmeb-839	28	20	with	with	ADP
ajbmeb-839	28	21	those	those	PRON
ajbmeb-839	28	22	for	for	ADP
ajbmeb-839	28	23	the	the	DET
ajbmeb-839	28	24	current	current	ADJ
ajbmeb-839	28	25	period	period	NOUN
ajbmeb-839	28	26	,	,	PUNCT
ajbmeb-839	28	27	or	or	CCONJ
ajbmeb-839	28	28	whether	whether	SCONJ
ajbmeb-839	28	29	appropriate	appropriate	ADJ
ajbmeb-839	28	30	adjustments	adjustment	NOUN
ajbmeb-839	28	31	have	have	AUX
ajbmeb-839	28	32	been	be	AUX
ajbmeb-839	28	33	made	make	VERB
ajbmeb-839	28	34	or	or	CCONJ
ajbmeb-839	28	35	adequately	adequately	ADV
ajbmeb-839	28	36	disclosed	disclose	VERB
ajbmeb-839	28	37	.	.	PUNCT
ajbmeb-839	29	1	the	the	DET
ajbmeb-839	29	2	corresponding	corresponding	ADJ
ajbmeb-839	29	3	figures	figure	NOUN
ajbmeb-839	29	4	are	be	AUX
ajbmeb-839	29	5	consistent	consistent	ADJ
ajbmeb-839	29	6	with	with	ADP
ajbmeb-839	29	7	the	the	DET
ajbmeb-839	29	8	amounts	amount	NOUN
ajbmeb-839	29	9	and	and	CCONJ
ajbmeb-839	29	10	other	other	ADJ
ajbmeb-839	29	11	disclosures	disclosure	NOUN
ajbmeb-839	29	12	presented	present	VERB
ajbmeb-839	29	13	in	in	ADP
ajbmeb-839	29	14	previous	previous	ADJ
ajbmeb-839	29	15	periods	period	NOUN
ajbmeb-839	29	16	,	,	PUNCT
ajbmeb-839	29	17	or	or	CCONJ
ajbmeb-839	29	18	whether	whether	SCONJ
ajbmeb-839	29	19	appropriate	appropriate	ADJ
ajbmeb-839	29	20	adjustments	adjustment	NOUN
ajbmeb-839	29	21	have	have	AUX
ajbmeb-839	29	22	been	be	AUX
ajbmeb-839	29	23	made	make	VERB
ajbmeb-839	29	24	and	and	CCONJ
ajbmeb-839	29	25	disclosed	disclose	VERB
ajbmeb-839	29	26	.	.	PUNCT
ajbmeb-839	30	1	if	if	SCONJ
ajbmeb-839	30	2	the	the	DET
ajbmeb-839	30	3	auditor	auditor	NOUN
ajbmeb-839	30	4	is	be	AUX
ajbmeb-839	30	5	unable	unable	ADJ
ajbmeb-839	30	6	to	to	PART
ajbmeb-839	30	7	obtain	obtain	VERB
ajbmeb-839	30	8	sufficient	sufficient	ADJ
ajbmeb-839	30	9	appropriate	appropriate	ADJ
ajbmeb-839	30	10	audit	audit	NOUN
ajbmeb-839	30	11	evidence	evidence	NOUN
ajbmeb-839	30	12	with	with	ADP
ajbmeb-839	30	13	respect	respect	NOUN
ajbmeb-839	30	14	to	to	ADP
ajbmeb-839	30	15	the	the	DET
ajbmeb-839	30	16	opening	opening	NOUN
ajbmeb-839	30	17	balances	balance	NOUN
ajbmeb-839	30	18	,	,	PUNCT
ajbmeb-839	30	19	he	he	PRON
ajbmeb-839	30	20	is	be	AUX
ajbmeb-839	30	21	required	require	VERB
ajbmeb-839	30	22	,	,	PUNCT
ajbmeb-839	30	23	under	under	ADP
ajbmeb-839	30	24	audit	audit	NOUN
ajbmeb-839	30	25	standard	standard	NOUN
ajbmeb-839	30	26	(	(	PUNCT
ajbmeb-839	30	27	705	705	NUM
ajbmeb-839	30	28	)	)	PUNCT
ajbmeb-839	30	29	,	,	PUNCT
ajbmeb-839	30	30	(	(	PUNCT
ajbmeb-839	30	31	fakhfakh	fakhfakh	NOUN
ajbmeb-839	30	32	,	,	PUNCT
ajbmeb-839	30	33	2016	2016	NUM
ajbmeb-839	30	34	)	)	PUNCT
ajbmeb-839	30	35	.	.	PUNCT
ajbmeb-839	31	1	to	to	PART
ajbmeb-839	31	2	express	express	VERB
ajbmeb-839	31	3	a	a	DET
ajbmeb-839	31	4	qualified	qualified	ADJ
ajbmeb-839	31	5	opinion	opinion	NOUN
ajbmeb-839	31	6	,	,	PUNCT
ajbmeb-839	31	7	or	or	CCONJ
ajbmeb-839	31	8	to	to	PART
ajbmeb-839	31	9	refrain	refrain	VERB
ajbmeb-839	31	10	from	from	ADP
ajbmeb-839	31	11	expressing	express	VERB
ajbmeb-839	31	12	an	an	DET
ajbmeb-839	31	13	opinion	opinion	NOUN
ajbmeb-839	31	14	on	on	ADP
ajbmeb-839	31	15	the	the	DET
ajbmeb-839	31	16	financial	financial	ADJ
ajbmeb-839	31	17	statements	statement	NOUN
ajbmeb-839	31	18	,	,	PUNCT
ajbmeb-839	31	19	as	as	SCONJ
ajbmeb-839	31	20	the	the	DET
ajbmeb-839	31	21	case	case	NOUN
ajbmeb-839	31	22	may	may	AUX
ajbmeb-839	31	23	be	be	AUX
ajbmeb-839	31	24	.	.	PUNCT
ajbmeb-839	32	1	the	the	DET
ajbmeb-839	32	2	external	external	ADJ
ajbmeb-839	32	3	auditor	auditor	NOUN
ajbmeb-839	32	4	must	must	AUX
ajbmeb-839	32	5	also	also	ADV
ajbmeb-839	32	6	maintain	maintain	VERB
ajbmeb-839	32	7	on	on	ADP
ajbmeb-839	32	8	the	the	DET
ajbmeb-839	32	9	tendency	tendency	NOUN
ajbmeb-839	32	10	of	of	ADP
ajbmeb-839	32	11	professional	professional	ADJ
ajbmeb-839	32	12	skepticism	skepticism	NOUN
ajbmeb-839	32	13	in	in	ADP
ajbmeb-839	32	14	accordance	accordance	NOUN
ajbmeb-839	32	15	with	with	ADP
ajbmeb-839	32	16	international	international	ADJ
ajbmeb-839	32	17	standard	standard	NOUN
ajbmeb-839	32	18	on	on	ADP
ajbmeb-839	32	19	auditing	audit	VERB
ajbmeb-839	32	20	no	no	NOUN
ajbmeb-839	32	21	.	.	PUNCT
ajbmeb-839	33	1	(	(	PUNCT
ajbmeb-839	33	2	200	200	NUM
ajbmeb-839	33	3	)	)	PUNCT
ajbmeb-839	33	4	,	,	PUNCT
ajbmeb-839	33	5	as	as	SCONJ
ajbmeb-839	33	6	the	the	DET
ajbmeb-839	33	7	auditor	auditor	NOUN
ajbmeb-839	33	8	must	must	AUX
ajbmeb-839	33	9	adopt	adopt	VERB
ajbmeb-839	33	10	professional	professional	ADJ
ajbmeb-839	33	11	doubt	doubt	NOUN
ajbmeb-839	33	12	during	during	ADP
ajbmeb-839	33	13	the	the	DET
ajbmeb-839	33	14	audit	audit	NOUN
ajbmeb-839	33	15	,	,	PUNCT
ajbmeb-839	33	16	aware	aware	ADJ
ajbmeb-839	33	17	of	of	ADP
ajbmeb-839	33	18	the	the	DET
ajbmeb-839	33	19	possibility	possibility	NOUN
ajbmeb-839	33	20	that	that	SCONJ
ajbmeb-839	33	21	there	there	PRON
ajbmeb-839	33	22	may	may	AUX
ajbmeb-839	33	23	be	be	AUX
ajbmeb-839	33	24	material	material	ADJ
ajbmeb-839	33	25	errors	error	NOUN
ajbmeb-839	33	26	due	due	ADJ
ajbmeb-839	33	27	to	to	ADP
ajbmeb-839	33	28	fraud	fraud	VERB
ajbmeb-839	33	29	,	,	PUNCT
ajbmeb-839	33	30	despite	despite	SCONJ
ajbmeb-839	33	31	the	the	DET
ajbmeb-839	33	32	auditor	auditor	NOUN
ajbmeb-839	33	33	’s	’s	PART
ajbmeb-839	33	34	previous	previous	ADJ
ajbmeb-839	33	35	experience	experience	NOUN
ajbmeb-839	33	36	with	with	ADP
ajbmeb-839	33	37	regard	regard	NOUN
ajbmeb-839	33	38	to	to	ADP
ajbmeb-839	33	39	the	the	DET
ajbmeb-839	33	40	honesty	honesty	NOUN
ajbmeb-839	33	41	and	and	CCONJ
ajbmeb-839	33	42	integrity	integrity	NOUN
ajbmeb-839	33	43	of	of	ADP
ajbmeb-839	33	44	the	the	DET
ajbmeb-839	33	45	management	management	NOUN
ajbmeb-839	33	46	of	of	ADP
ajbmeb-839	33	47	the	the	DET
ajbmeb-839	33	48	economic	economic	ADJ
ajbmeb-839	33	49	entity	entity	NOUN
ajbmeb-839	33	50	and	and	CCONJ
ajbmeb-839	33	51	those	those	PRON
ajbmeb-839	33	52	charged	charge	VERB
ajbmeb-839	33	53	with	with	ADP
ajbmeb-839	33	54	governance	governance	NOUN
ajbmeb-839	33	55	.	.	PUNCT
ajbmeb-839	34	1	unless	unless	SCONJ
ajbmeb-839	34	2	the	the	DET
ajbmeb-839	34	3	auditor	auditor	NOUN
ajbmeb-839	34	4	has	have	VERB
ajbmeb-839	34	5	reason	reason	NOUN
ajbmeb-839	34	6	to	to	PART
ajbmeb-839	34	7	believe	believe	VERB
ajbmeb-839	34	8	otherwise	otherwise	ADV
ajbmeb-839	34	9	,	,	PUNCT
ajbmeb-839	34	10	(	(	PUNCT
ajbmeb-839	34	11	obaidat	obaidat	NOUN
ajbmeb-839	34	12	,	,	PUNCT
ajbmeb-839	34	13	2007	2007	NUM
ajbmeb-839	34	14	)	)	PUNCT
ajbmeb-839	34	15	.	.	PUNCT
ajbmeb-839	35	1	he	he	PRON
ajbmeb-839	35	2	may	may	AUX
ajbmeb-839	35	3	accept	accept	VERB
ajbmeb-839	35	4	records	record	NOUN
ajbmeb-839	35	5	and	and	CCONJ
ajbmeb-839	35	6	documents	document	NOUN
ajbmeb-839	35	7	as	as	ADP
ajbmeb-839	35	8	authentic	authentic	ADJ
ajbmeb-839	35	9	,	,	PUNCT
ajbmeb-839	35	10	but	but	CCONJ
ajbmeb-839	35	11	if	if	SCONJ
ajbmeb-839	35	12	circumstances	circumstance	NOUN
ajbmeb-839	35	13	identified	identify	VERB
ajbmeb-839	35	14	during	during	ADP
ajbmeb-839	35	15	the	the	DET
ajbmeb-839	35	16	audit	audit	NOUN
ajbmeb-839	35	17	cause	cause	VERB
ajbmeb-839	35	18	the	the	DET
ajbmeb-839	35	19	auditor	auditor	NOUN
ajbmeb-839	35	20	to	to	PART
ajbmeb-839	35	21	believe	believe	VERB
ajbmeb-839	35	22	that	that	SCONJ
ajbmeb-839	35	23	a	a	DET
ajbmeb-839	35	24	document	document	NOUN
ajbmeb-839	35	25	is	be	AUX
ajbmeb-839	35	26	incorrect	incorrect	ADJ
ajbmeb-839	35	27	,	,	PUNCT
ajbmeb-839	35	28	or	or	CCONJ
ajbmeb-839	35	29	that	that	SCONJ
ajbmeb-839	35	30	terms	term	NOUN
ajbmeb-839	35	31	in	in	ADP
ajbmeb-839	35	32	the	the	DET
ajbmeb-839	35	33	document	document	NOUN
ajbmeb-839	35	34	have	have	AUX
ajbmeb-839	35	35	been	be	AUX
ajbmeb-839	35	36	modified	modify	VERB
ajbmeb-839	35	37	but	but	CCONJ
ajbmeb-839	35	38	not	not	PART
ajbmeb-839	35	39	disclosed	disclose	VERB
ajbmeb-839	35	40	to	to	ADP
ajbmeb-839	35	41	the	the	DET
ajbmeb-839	35	42	auditor	auditor	NOUN
ajbmeb-839	35	43	,	,	PUNCT
ajbmeb-839	35	44	then	then	ADV
ajbmeb-839	35	45	he	he	PRON
ajbmeb-839	35	46	the	the	DET
ajbmeb-839	35	47	auditor	auditor	NOUN
ajbmeb-839	35	48	should	should	AUX
ajbmeb-839	35	49	conduct	conduct	VERB
ajbmeb-839	35	50	further	further	ADJ
ajbmeb-839	35	51	investigations	investigation	NOUN
ajbmeb-839	35	52	.	.	PUNCT
ajbmeb-839	36	1	also	also	ADV
ajbmeb-839	36	2	,	,	PUNCT
ajbmeb-839	36	3	the	the	DET
ajbmeb-839	36	4	auditor	auditor	NOUN
ajbmeb-839	36	5	should	should	AUX
ajbmeb-839	36	6	evaluate	evaluate	VERB
ajbmeb-839	36	7	the	the	DET
ajbmeb-839	36	8	extent	extent	NOUN
ajbmeb-839	36	9	to	to	PART
ajbmeb-839	36	10	which	which	PRON
ajbmeb-839	36	11	the	the	DET
ajbmeb-839	36	12	financial	financial	ADJ
ajbmeb-839	36	13	statements	statement	NOUN
ajbmeb-839	36	14	and	and	CCONJ
ajbmeb-839	36	15	reports	report	NOUN
ajbmeb-839	36	16	were	be	AUX
ajbmeb-839	36	17	presented	present	VERB
ajbmeb-839	36	18	and	and	CCONJ
ajbmeb-839	36	19	classified	classify	VERB
ajbmeb-839	36	20	fairly	fairly	ADV
ajbmeb-839	36	21	and	and	CCONJ
ajbmeb-839	36	22	correctly	correctly	ADV
ajbmeb-839	36	23	when	when	SCONJ
ajbmeb-839	36	24	compared	compare	VERB
ajbmeb-839	36	25	with	with	ADP
ajbmeb-839	36	26	the	the	DET
ajbmeb-839	36	27	comparative	comparative	ADJ
ajbmeb-839	36	28	information	information	NOUN
ajbmeb-839	36	29	,	,	PUNCT
ajbmeb-839	36	30	and	and	CCONJ
ajbmeb-839	36	31	he	he	PRON
ajbmeb-839	36	32	should	should	AUX
ajbmeb-839	36	33	verify	verify	VERB
ajbmeb-839	36	34	the	the	DET
ajbmeb-839	36	35	financial	financial	ADJ
ajbmeb-839	36	36	information	information	NOUN
ajbmeb-839	36	37	included	include	VERB
ajbmeb-839	36	38	in	in	ADP
ajbmeb-839	36	39	the	the	DET
ajbmeb-839	36	40	previous	previous	ADJ
ajbmeb-839	36	41	financial	financial	ADJ
ajbmeb-839	36	42	statements	statement	NOUN
ajbmeb-839	36	43	according	accord	VERB
ajbmeb-839	36	44	to	to	ADP
ajbmeb-839	36	45	the	the	DET
ajbmeb-839	36	46	materiality	materiality	NOUN
ajbmeb-839	36	47	standard	standard	NOUN
ajbmeb-839	36	48	(	(	PUNCT
ajbmeb-839	36	49	320	320	NUM
ajbmeb-839	36	50	)	)	PUNCT
ajbmeb-839	36	51	,	,	PUNCT
ajbmeb-839	36	52	as	as	ADP
ajbmeb-839	36	53	following	follow	VERB
ajbmeb-839	36	54	the	the	DET
ajbmeb-839	36	55	materiality	materiality	NOUN
ajbmeb-839	36	56	not	not	PART
ajbmeb-839	36	57	only	only	ADV
ajbmeb-839	36	58	when	when	SCONJ
ajbmeb-839	36	59	planning	plan	VERB
ajbmeb-839	36	60	and	and	CCONJ
ajbmeb-839	36	61	executing	execute	VERB
ajbmeb-839	36	62	the	the	DET
ajbmeb-839	36	63	audit	audit	NOUN
ajbmeb-839	36	64	work	work	NOUN
ajbmeb-839	36	65	,	,	PUNCT
ajbmeb-839	36	66	but	but	CCONJ
ajbmeb-839	36	67	also	also	ADV
ajbmeb-839	36	68	when	when	SCONJ
ajbmeb-839	36	69	issuing	issue	VERB
ajbmeb-839	36	70	the	the	DET
ajbmeb-839	36	71	audit	audit	NOUN
ajbmeb-839	36	72	report	report	NOUN
ajbmeb-839	36	73	,	,	PUNCT
ajbmeb-839	36	74	and	and	CCONJ
ajbmeb-839	36	75	there	there	PRON
ajbmeb-839	36	76	are	be	VERB
ajbmeb-839	36	77	two	two	NUM
ajbmeb-839	36	78	basic	basic	ADJ
ajbmeb-839	36	79	types	type	NOUN
ajbmeb-839	36	80	of	of	ADP
ajbmeb-839	36	81	materiality	materiality	NOUN
ajbmeb-839	36	82	that	that	PRON
ajbmeb-839	36	83	can	can	AUX
ajbmeb-839	36	84	be	be	AUX
ajbmeb-839	36	85	clarified	clarify	VERB
ajbmeb-839	36	86	as	as	SCONJ
ajbmeb-839	36	87	follows	follow	VERB
ajbmeb-839	36	88	:	:	PUNCT
ajbmeb-839	36	89	(	(	PUNCT
ajbmeb-839	36	90	lakis	laki	NOUN
ajbmeb-839	36	91	&	&	CCONJ
ajbmeb-839	36	92	masiulevičius	masiulevičius	NOUN
ajbmeb-839	36	93	,	,	PUNCT
ajbmeb-839	36	94	2017	2017	NUM
ajbmeb-839	36	95	)	)	PUNCT
ajbmeb-839	36	96	relative	relative	ADJ
ajbmeb-839	36	97	importance	importance	NOUN
ajbmeb-839	36	98	at	at	ADP
ajbmeb-839	36	99	the	the	DET
ajbmeb-839	36	100	level	level	NOUN
ajbmeb-839	36	101	of	of	ADP
ajbmeb-839	36	102	transactions	transaction	NOUN
ajbmeb-839	36	103	and	and	CCONJ
ajbmeb-839	36	104	account	account	NOUN
ajbmeb-839	36	105	balances	balance	NOUN
ajbmeb-839	36	106	:	:	PUNCT
ajbmeb-839	36	107	as	as	SCONJ
ajbmeb-839	36	108	it	it	PRON
ajbmeb-839	36	109	indicates	indicate	VERB
ajbmeb-839	36	110	the	the	DET
ajbmeb-839	36	111	amount	amount	NOUN
ajbmeb-839	36	112	of	of	ADP
ajbmeb-839	36	113	deviation	deviation	NOUN
ajbmeb-839	36	114	that	that	PRON
ajbmeb-839	36	115	the	the	DET
ajbmeb-839	36	116	auditor	auditor	NOUN
ajbmeb-839	36	117	will	will	AUX
ajbmeb-839	36	118	accept	accept	VERB
ajbmeb-839	36	119	in	in	ADP
ajbmeb-839	36	120	the	the	DET
ajbmeb-839	36	121	group	group	NOUN
ajbmeb-839	36	122	of	of	ADP
ajbmeb-839	36	123	operations	operation	NOUN
ajbmeb-839	36	124	or	or	CCONJ
ajbmeb-839	36	125	disclosure	disclosure	NOUN
ajbmeb-839	36	126	in	in	ADP
ajbmeb-839	36	127	the	the	DET
ajbmeb-839	36	128	financial	financial	ADJ
ajbmeb-839	36	129	statements	statement	NOUN
ajbmeb-839	36	130	before	before	ADP
ajbmeb-839	36	131	concluding	conclude	VERB
ajbmeb-839	36	132	that	that	SCONJ
ajbmeb-839	36	133	the	the	DET
ajbmeb-839	36	134	appropriate	appropriate	ADJ
ajbmeb-839	36	135	disclosure	disclosure	NOUN
ajbmeb-839	36	136	in	in	ADP
ajbmeb-839	36	137	the	the	DET
ajbmeb-839	36	138	financial	financial	ADJ
ajbmeb-839	36	139	statements	statement	NOUN
ajbmeb-839	36	140	may	may	AUX
ajbmeb-839	36	141	mislead	mislead	VERB
ajbmeb-839	36	142	its	its	PRON
ajbmeb-839	36	143	users	user	NOUN
ajbmeb-839	36	144	,	,	PUNCT
ajbmeb-839	36	145	and	and	CCONJ
ajbmeb-839	36	146	it	it	PRON
ajbmeb-839	36	147	also	also	ADV
ajbmeb-839	36	148	provides	provide	VERB
ajbmeb-839	36	149	the	the	DET
ajbmeb-839	36	150	basis	basis	NOUN
ajbmeb-839	36	151	for	for	ADP
ajbmeb-839	36	152	setting	set	VERB
ajbmeb-839	36	153	the	the	DET
ajbmeb-839	36	154	maximum	maximum	ADJ
ajbmeb-839	36	155	amount	amount	NOUN
ajbmeb-839	36	156	of	of	ADP
ajbmeb-839	36	157	deviation	deviation	NOUN
ajbmeb-839	36	158	that	that	PRON
ajbmeb-839	36	159	the	the	DET
ajbmeb-839	36	160	auditor	auditor	NOUN
ajbmeb-839	36	161	will	will	AUX
ajbmeb-839	36	162	accept	accept	VERB
ajbmeb-839	36	163	in	in	ADP
ajbmeb-839	36	164	the	the	DET
ajbmeb-839	36	165	group	group	NOUN
ajbmeb-839	36	166	of	of	ADP
ajbmeb-839	36	167	operations	operation	NOUN
ajbmeb-839	36	168	or	or	CCONJ
ajbmeb-839	36	169	disclose	disclose	VERB
ajbmeb-839	36	170	the	the	DET
ajbmeb-839	36	171	financial	financial	ADJ
ajbmeb-839	36	172	statements	statement	NOUN
ajbmeb-839	36	173	before	before	ADP
ajbmeb-839	36	174	concluding	conclude	VERB
ajbmeb-839	36	175	that	that	SCONJ
ajbmeb-839	36	176	the	the	DET
ajbmeb-839	36	177	appropriate	appropriate	ADJ
ajbmeb-839	36	178	disclosure	disclosure	NOUN
ajbmeb-839	36	179	has	have	AUX
ajbmeb-839	36	180	been	be	AUX
ajbmeb-839	36	181	deviated	deviate	VERB
ajbmeb-839	36	182	in	in	ADP
ajbmeb-839	36	183	a	a	DET
ajbmeb-839	36	184	manner	manner	NOUN
ajbmeb-839	36	185	that	that	PRON
ajbmeb-839	36	186	is	be	AUX
ajbmeb-839	36	187	material	material	NOUN
ajbmeb-839	36	188	,	,	PUNCT
ajbmeb-839	36	189	and	and	CCONJ
ajbmeb-839	36	190	materiality	materiality	NOUN
ajbmeb-839	36	191	at	at	ADP
ajbmeb-839	36	192	this	this	DET
ajbmeb-839	36	193	level	level	NOUN
ajbmeb-839	36	194	determines	determine	VERB
ajbmeb-839	36	195	the	the	DET
ajbmeb-839	36	196	nature	nature	NOUN
ajbmeb-839	36	197	,	,	PUNCT
ajbmeb-839	36	198	timing	timing	NOUN
ajbmeb-839	36	199	and	and	CCONJ
ajbmeb-839	36	200	scope	scope	NOUN
ajbmeb-839	36	201	of	of	ADP
ajbmeb-839	36	202	the	the	DET
ajbmeb-839	36	203	audit	audit	NOUN
ajbmeb-839	36	204	procedures	procedure	NOUN
ajbmeb-839	36	205	to	to	PART
ajbmeb-839	36	206	be	be	AUX
ajbmeb-839	36	207	performed	perform	VERB
ajbmeb-839	36	208	in	in	ADP
ajbmeb-839	36	209	connection	connection	NOUN
ajbmeb-839	36	210	with	with	ADP
ajbmeb-839	36	211	the	the	DET
ajbmeb-839	36	212	group	group	NOUN
ajbmeb-839	36	213	of	of	ADP
ajbmeb-839	36	214	operations	operation	NOUN
ajbmeb-839	36	215	or	or	CCONJ
ajbmeb-839	36	216	disclosure	disclosure	NOUN
ajbmeb-839	36	217	of	of	ADP
ajbmeb-839	36	218	the	the	DET
ajbmeb-839	36	219	financial	financial	ADJ
ajbmeb-839	36	220	statements	statement	NOUN
ajbmeb-839	36	221	.	.	PUNCT
ajbmeb-839	37	1	in	in	ADP
ajbmeb-839	37	2	the	the	DET
ajbmeb-839	37	3	event	event	NOUN
ajbmeb-839	37	4	that	that	SCONJ
ajbmeb-839	37	5	the	the	DET
ajbmeb-839	37	6	external	external	ADJ
ajbmeb-839	37	7	auditor	auditor	NOUN
ajbmeb-839	37	8	does	do	AUX
ajbmeb-839	37	9	not	not	PART
ajbmeb-839	37	10	discover	discover	VERB
ajbmeb-839	37	11	any	any	DET
ajbmeb-839	37	12	material	material	ADJ
ajbmeb-839	37	13	misrepresentation	misrepresentation	NOUN
ajbmeb-839	37	14	in	in	ADP
ajbmeb-839	37	15	the	the	DET
ajbmeb-839	37	16	comparative	comparative	ADJ
ajbmeb-839	37	17	information	information	NOUN
ajbmeb-839	37	18	of	of	ADP
ajbmeb-839	37	19	the	the	DET
ajbmeb-839	37	20	financial	financial	ADJ
ajbmeb-839	37	21	statements	statement	NOUN
ajbmeb-839	37	22	,	,	PUNCT
ajbmeb-839	37	23	(	(	PUNCT
ajbmeb-839	37	24	mburu	mburu	NOUN
ajbmeb-839	37	25	,	,	PUNCT
ajbmeb-839	37	26	birner	birner	NOUN
ajbmeb-839	37	27	,	,	PUNCT
ajbmeb-839	37	28	&	&	CCONJ
ajbmeb-839	37	29	zeller	zeller	PROPN
ajbmeb-839	37	30	,	,	PUNCT
ajbmeb-839	37	31	2003	2003	NUM
ajbmeb-839	37	32	)	)	PUNCT
ajbmeb-839	38	1	but	but	CCONJ
ajbmeb-839	38	2	there	there	PRON
ajbmeb-839	38	3	are	be	VERB
ajbmeb-839	38	4	possibilities	possibility	NOUN
ajbmeb-839	38	5	of	of	ADP
ajbmeb-839	38	6	misrepresentation	misrepresentation	NOUN
ajbmeb-839	38	7	resulting	result	VERB
ajbmeb-839	38	8	from	from	ADP
ajbmeb-839	38	9	fraud	fraud	NOUN
ajbmeb-839	38	10	,	,	PUNCT
ajbmeb-839	38	11	then	then	ADV
ajbmeb-839	38	12	the	the	DET
ajbmeb-839	38	13	auditor	auditor	NOUN
ajbmeb-839	38	14	should	should	AUX
ajbmeb-839	38	15	collect	collect	VERB
ajbmeb-839	38	16	additional	additional	ADJ
ajbmeb-839	38	17	evidence	evidence	NOUN
ajbmeb-839	38	18	based	base	VERB
ajbmeb-839	38	19	on	on	ADP
ajbmeb-839	38	20	the	the	DET
ajbmeb-839	38	21	guidelines	guideline	NOUN
ajbmeb-839	38	22	described	describe	VERB
ajbmeb-839	38	23	in	in	ADP
ajbmeb-839	38	24	this	this	DET
ajbmeb-839	38	25	framework	framework	NOUN
ajbmeb-839	38	26	,	,	PUNCT
ajbmeb-839	38	27	to	to	PART
ajbmeb-839	38	28	confirm	confirm	VERB
ajbmeb-839	38	29	or	or	CCONJ
ajbmeb-839	38	30	dispel	dispel	VERB
ajbmeb-839	38	31	these	these	DET
ajbmeb-839	38	32	possibilities	possibility	NOUN
ajbmeb-839	38	33	,	,	PUNCT
ajbmeb-839	38	34	and	and	CCONJ
ajbmeb-839	38	35	if	if	SCONJ
ajbmeb-839	38	36	confirmed	confirm	VERB
ajbmeb-839	38	37	,	,	PUNCT
ajbmeb-839	38	38	issue	issue	VERB
ajbmeb-839	38	39	the	the	DET
ajbmeb-839	38	40	auditor	auditor	NOUN
ajbmeb-839	38	41	may	may	AUX
ajbmeb-839	38	42	obtain	obtain	VERB
ajbmeb-839	38	43	a	a	DET
ajbmeb-839	38	44	conservative	conservative	ADJ
ajbmeb-839	38	45	or	or	CCONJ
ajbmeb-839	38	46	adverse	adverse	ADJ
ajbmeb-839	38	47	opinion	opinion	NOUN
ajbmeb-839	38	48	according	accord	VERB
ajbmeb-839	38	49	to	to	ADP
ajbmeb-839	38	50	the	the	DET
ajbmeb-839	38	51	impact	impact	NOUN
ajbmeb-839	38	52	of	of	ADP
ajbmeb-839	38	53	distortions	distortion	NOUN
ajbmeb-839	38	54	on	on	ADP
ajbmeb-839	38	55	the	the	DET
ajbmeb-839	38	56	financial	financial	ADJ
ajbmeb-839	38	57	statements	statement	NOUN
ajbmeb-839	38	58	as	as	ADP
ajbmeb-839	38	59	a	a	DET
ajbmeb-839	38	60	whole	whole	NOUN
ajbmeb-839	38	61	or	or	CCONJ
ajbmeb-839	38	62	on	on	ADP
ajbmeb-839	38	63	one	one	NUM
ajbmeb-839	38	64	or	or	CCONJ
ajbmeb-839	38	65	some	some	PRON
ajbmeb-839	38	66	of	of	ADP
ajbmeb-839	38	67	the	the	DET
ajbmeb-839	38	68	assertions	assertion	NOUN
ajbmeb-839	38	69	contained	contain	VERB
ajbmeb-839	38	70	therein	therein	ADV
ajbmeb-839	38	71	.	.	PUNCT
ajbmeb-839	39	1	if	if	SCONJ
ajbmeb-839	39	2	these	these	DET
ajbmeb-839	39	3	possibilities	possibility	NOUN
ajbmeb-839	39	4	are	be	AUX
ajbmeb-839	39	5	•	•	ADJ
ajbmeb-839	39	6	american	american	PROPN
ajbmeb-839	39	7	journal	journal	PROPN
ajbmeb-839	39	8	of	of	ADP
ajbmeb-839	39	9	business	business	NOUN
ajbmeb-839	39	10	management	management	NOUN
ajbmeb-839	39	11	,	,	PUNCT
ajbmeb-839	39	12	economics	economic	NOUN
ajbmeb-839	39	13	and	and	CCONJ
ajbmeb-839	39	14	banking	banking	NOUN
ajbmeb-839	39	15	volume	volume	NOUN
ajbmeb-839	39	16	12	12	NUM
ajbmeb-839	39	17	may	may	PROPN
ajbmeb-839	39	18	,	,	PUNCT
ajbmeb-839	39	19	2023	2023	NUM
ajbmeb-839	39	20	p	p	NOUN
ajbmeb-839	39	21	a	a	PRON
ajbmeb-839	39	22	g	g	NOUN
ajbmeb-839	39	23	e	e	NOUN
ajbmeb-839	40	1	|	|	ADV
ajbmeb-839	40	2	77	77	NUM
ajbmeb-839	40	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-839	40	4	absent	absent	NOUN
ajbmeb-839	40	5	,	,	PUNCT
ajbmeb-839	40	6	the	the	DET
ajbmeb-839	40	7	auditor	auditor	NOUN
ajbmeb-839	40	8	will	will	AUX
ajbmeb-839	40	9	issue	issue	VERB
ajbmeb-839	40	10	a	a	DET
ajbmeb-839	40	11	clean	clean	ADJ
ajbmeb-839	40	12	opinion	opinion	NOUN
ajbmeb-839	40	13	,	,	PUNCT
ajbmeb-839	40	14	and	and	CCONJ
ajbmeb-839	40	15	if	if	SCONJ
ajbmeb-839	40	16	he	he	PRON
ajbmeb-839	40	17	can	can	AUX
ajbmeb-839	40	18	not	not	PART
ajbmeb-839	40	19	confirm	confirm	VERB
ajbmeb-839	40	20	or	or	CCONJ
ajbmeb-839	40	21	deny	deny	VERB
ajbmeb-839	40	22	it	it	PRON
ajbmeb-839	40	23	despite	despite	SCONJ
ajbmeb-839	40	24	the	the	DET
ajbmeb-839	40	25	additional	additional	ADJ
ajbmeb-839	40	26	evidence	evidence	NOUN
ajbmeb-839	40	27	,	,	PUNCT
ajbmeb-839	40	28	he	he	PRON
ajbmeb-839	40	29	should	should	AUX
ajbmeb-839	40	30	refrain	refrain	VERB
ajbmeb-839	40	31	from	from	ADP
ajbmeb-839	40	32	expressing	express	VERB
ajbmeb-839	40	33	an	an	DET
ajbmeb-839	40	34	opinion	opinion	NOUN
ajbmeb-839	40	35	.	.	PUNCT
ajbmeb-839	41	1	mentioning	mention	VERB
ajbmeb-839	41	2	the	the	DET
ajbmeb-839	41	3	reasons	reason	NOUN
ajbmeb-839	41	4	in	in	ADP
ajbmeb-839	41	5	each	each	DET
ajbmeb-839	41	6	case	case	NOUN
ajbmeb-839	41	7	,	,	PUNCT
ajbmeb-839	41	8	(	(	PUNCT
ajbmeb-839	41	9	hasan	hasan	PROPN
ajbmeb-839	41	10	,	,	PUNCT
ajbmeb-839	41	11	atshan	atshan	PROPN
ajbmeb-839	41	12	,	,	PUNCT
ajbmeb-839	41	13	&	&	CCONJ
ajbmeb-839	41	14	abd	abd	PROPN
ajbmeb-839	41	15	,	,	PUNCT
ajbmeb-839	41	16	2023	2023	NUM
ajbmeb-839	41	17	)	)	PUNCT
ajbmeb-839	41	18	avoiding	avoid	VERB
ajbmeb-839	41	19	audit	audit	NOUN
ajbmeb-839	41	20	risks	risk	NOUN
ajbmeb-839	41	21	at	at	ADP
ajbmeb-839	41	22	the	the	DET
ajbmeb-839	41	23	level	level	NOUN
ajbmeb-839	41	24	of	of	ADP
ajbmeb-839	41	25	financial	financial	ADJ
ajbmeb-839	41	26	statements	statement	NOUN
ajbmeb-839	41	27	:	:	PUNCT
ajbmeb-839	41	28	audit	audit	NOUN
ajbmeb-839	41	29	risks	risk	NOUN
ajbmeb-839	41	30	at	at	ADP
ajbmeb-839	41	31	the	the	DET
ajbmeb-839	41	32	level	level	NOUN
ajbmeb-839	41	33	of	of	ADP
ajbmeb-839	41	34	financial	financial	ADJ
ajbmeb-839	41	35	statements	statement	NOUN
ajbmeb-839	41	36	are	be	AUX
ajbmeb-839	41	37	taken	take	VERB
ajbmeb-839	41	38	into	into	ADP
ajbmeb-839	41	39	account	account	NOUN
ajbmeb-839	41	40	during	during	ADP
ajbmeb-839	41	41	the	the	DET
ajbmeb-839	41	42	planning	planning	NOUN
ajbmeb-839	41	43	stage	stage	NOUN
ajbmeb-839	41	44	,	,	PUNCT
ajbmeb-839	41	45	and	and	CCONJ
ajbmeb-839	41	46	the	the	DET
ajbmeb-839	41	47	auditor	auditor	NOUN
ajbmeb-839	41	48	must	must	AUX
ajbmeb-839	41	49	,	,	PUNCT
ajbmeb-839	41	50	at	at	ADP
ajbmeb-839	41	51	this	this	DET
ajbmeb-839	41	52	stage	stage	NOUN
ajbmeb-839	41	53	,	,	PUNCT
ajbmeb-839	41	54	carry	carry	VERB
ajbmeb-839	41	55	out	out	ADP
ajbmeb-839	41	56	a	a	DET
ajbmeb-839	41	57	comprehensive	comprehensive	ADJ
ajbmeb-839	41	58	assessment	assessment	NOUN
ajbmeb-839	41	59	of	of	ADP
ajbmeb-839	41	60	audit	audit	NOUN
ajbmeb-839	41	61	risks	risk	NOUN
ajbmeb-839	41	62	in	in	ADP
ajbmeb-839	41	63	the	the	DET
ajbmeb-839	41	64	light	light	NOUN
ajbmeb-839	41	65	of	of	ADP
ajbmeb-839	41	66	his	his	PRON
ajbmeb-839	41	67	knowledge	knowledge	NOUN
ajbmeb-839	41	68	of	of	ADP
ajbmeb-839	41	69	the	the	DET
ajbmeb-839	41	70	company	company	NOUN
ajbmeb-839	41	71	's	's	PART
ajbmeb-839	41	72	business	business	NOUN
ajbmeb-839	41	73	,	,	PUNCT
ajbmeb-839	41	74	the	the	DET
ajbmeb-839	41	75	industrial	industrial	ADJ
ajbmeb-839	41	76	sector	sector	NOUN
ajbmeb-839	41	77	in	in	ADP
ajbmeb-839	41	78	which	which	PRON
ajbmeb-839	41	79	it	it	PRON
ajbmeb-839	41	80	operates	operate	VERB
ajbmeb-839	41	81	,	,	PUNCT
ajbmeb-839	41	82	its	its	PRON
ajbmeb-839	41	83	management	management	NOUN
ajbmeb-839	41	84	,	,	PUNCT
ajbmeb-839	41	85	and	and	CCONJ
ajbmeb-839	41	86	the	the	DET
ajbmeb-839	41	87	environment	environment	NOUN
ajbmeb-839	41	88	surrounding	surround	VERB
ajbmeb-839	41	89	.	.	PUNCT
ajbmeb-839	42	1	this	this	DET
ajbmeb-839	42	2	evaluation	evaluation	NOUN
ajbmeb-839	42	3	shall	shall	AUX
ajbmeb-839	42	4	be	be	AUX
ajbmeb-839	42	5	the	the	DET
ajbmeb-839	42	6	basis	basis	NOUN
ajbmeb-839	42	7	for	for	ADP
ajbmeb-839	42	8	providing	provide	VERB
ajbmeb-839	42	9	the	the	DET
ajbmeb-839	42	10	necessary	necessary	ADJ
ajbmeb-839	42	11	information	information	NOUN
ajbmeb-839	42	12	for	for	ADP
ajbmeb-839	42	13	the	the	DET
ajbmeb-839	42	14	general	general	ADJ
ajbmeb-839	42	15	approach	approach	NOUN
ajbmeb-839	42	16	to	to	ADP
ajbmeb-839	42	17	the	the	DET
ajbmeb-839	42	18	audit	audit	NOUN
ajbmeb-839	42	19	mission	mission	NOUN
ajbmeb-839	42	20	,	,	PUNCT
ajbmeb-839	42	21	the	the	DET
ajbmeb-839	42	22	needs	need	NOUN
ajbmeb-839	42	23	related	relate	VERB
ajbmeb-839	42	24	to	to	ADP
ajbmeb-839	42	25	the	the	DET
ajbmeb-839	42	26	audit	audit	NOUN
ajbmeb-839	42	27	staff	staff	NOUN
ajbmeb-839	42	28	,	,	PUNCT
ajbmeb-839	42	29	and	and	CCONJ
ajbmeb-839	42	30	drawing	draw	VERB
ajbmeb-839	42	31	the	the	DET
ajbmeb-839	42	32	general	general	ADJ
ajbmeb-839	42	33	framework	framework	NOUN
ajbmeb-839	42	34	according	accord	VERB
ajbmeb-839	42	35	to	to	ADP
ajbmeb-839	42	36	which	which	PRON
ajbmeb-839	42	37	the	the	DET
ajbmeb-839	42	38	relative	relative	ADJ
ajbmeb-839	42	39	importance	importance	NOUN
ajbmeb-839	42	40	is	be	AUX
ajbmeb-839	42	41	determined	determine	VERB
ajbmeb-839	42	42	and	and	CCONJ
ajbmeb-839	42	43	the	the	DET
ajbmeb-839	42	44	risks	risk	NOUN
ajbmeb-839	42	45	are	be	AUX
ajbmeb-839	42	46	estimated	estimate	VERB
ajbmeb-839	42	47	at	at	ADP
ajbmeb-839	42	48	the	the	DET
ajbmeb-839	42	49	level	level	NOUN
ajbmeb-839	42	50	of	of	ADP
ajbmeb-839	42	51	account	account	NOUN
ajbmeb-839	42	52	balances	balance	NOUN
ajbmeb-839	42	53	or	or	CCONJ
ajbmeb-839	42	54	at	at	ADP
ajbmeb-839	42	55	the	the	DET
ajbmeb-839	42	56	level	level	NOUN
ajbmeb-839	42	57	of	of	ADP
ajbmeb-839	42	58	the	the	DET
ajbmeb-839	42	59	group	group	NOUN
ajbmeb-839	42	60	of	of	ADP
ajbmeb-839	42	61	operations	operation	NOUN
ajbmeb-839	42	62	.	.	PUNCT
ajbmeb-839	43	1	audit	audit	NOUN
ajbmeb-839	43	2	risks	risk	NOUN
ajbmeb-839	43	3	are	be	AUX
ajbmeb-839	43	4	at	at	ADP
ajbmeb-839	43	5	the	the	DET
ajbmeb-839	43	6	level	level	NOUN
ajbmeb-839	43	7	of	of	ADP
ajbmeb-839	43	8	the	the	DET
ajbmeb-839	43	9	account	account	NOUN
ajbmeb-839	43	10	balance	balance	NOUN
ajbmeb-839	43	11	or	or	CCONJ
ajbmeb-839	43	12	the	the	DET
ajbmeb-839	43	13	type	type	NOUN
ajbmeb-839	43	14	of	of	ADP
ajbmeb-839	43	15	operations	operation	NOUN
ajbmeb-839	43	16	,	,	PUNCT
ajbmeb-839	43	17	(	(	PUNCT
ajbmeb-839	43	18	el	el	PROPN
ajbmeb-839	43	19	toby	toby	PROPN
ajbmeb-839	43	20	,	,	PUNCT
ajbmeb-839	43	21	kareem	kareem	PROPN
ajbmeb-839	43	22	,	,	PUNCT
ajbmeb-839	43	23	&	&	CCONJ
ajbmeb-839	43	24	abd	abd	PROPN
ajbmeb-839	43	25	,	,	PUNCT
ajbmeb-839	43	26	2022	2022	NUM
ajbmeb-839	43	27	)	)	PUNCT
ajbmeb-839	43	28	third	third	ADJ
ajbmeb-839	43	29	:	:	PUNCT
ajbmeb-839	43	30	external	external	ADJ
ajbmeb-839	43	31	auditor	auditor	NOUN
ajbmeb-839	43	32	procedures	procedure	NOUN
ajbmeb-839	43	33	for	for	ADP
ajbmeb-839	43	34	comparative	comparative	ADJ
ajbmeb-839	43	35	information	information	NOUN
ajbmeb-839	43	36	in	in	ADP
ajbmeb-839	43	37	government	government	NOUN
ajbmeb-839	43	38	financial	financial	ADJ
ajbmeb-839	43	39	statements	statement	NOUN
ajbmeb-839	43	40	:	:	PUNCT
ajbmeb-839	43	41	the	the	DET
ajbmeb-839	43	42	process	process	NOUN
ajbmeb-839	43	43	of	of	ADP
ajbmeb-839	43	44	classifying	classify	VERB
ajbmeb-839	43	45	government	government	NOUN
ajbmeb-839	43	46	financial	financial	ADJ
ajbmeb-839	43	47	statements	statement	NOUN
ajbmeb-839	43	48	differs	differ	VERB
ajbmeb-839	43	49	from	from	ADP
ajbmeb-839	43	50	one	one	NUM
ajbmeb-839	43	51	country	country	NOUN
ajbmeb-839	43	52	to	to	ADP
ajbmeb-839	43	53	another	another	PRON
ajbmeb-839	43	54	,	,	PUNCT
ajbmeb-839	43	55	but	but	CCONJ
ajbmeb-839	43	56	despite	despite	SCONJ
ajbmeb-839	43	57	this	this	DET
ajbmeb-839	43	58	difference	difference	NOUN
ajbmeb-839	43	59	,	,	PUNCT
ajbmeb-839	43	60	government	government	NOUN
ajbmeb-839	43	61	financial	financial	ADJ
ajbmeb-839	43	62	statements	statement	NOUN
ajbmeb-839	43	63	can	can	AUX
ajbmeb-839	43	64	be	be	AUX
ajbmeb-839	43	65	divided	divide	VERB
ajbmeb-839	43	66	into	into	ADP
ajbmeb-839	43	67	two	two	NUM
ajbmeb-839	43	68	groups	group	NOUN
ajbmeb-839	43	69	,	,	PUNCT
ajbmeb-839	43	70	which	which	PRON
ajbmeb-839	43	71	are	be	AUX
ajbmeb-839	43	72	the	the	DET
ajbmeb-839	43	73	budget	budget	NOUN
ajbmeb-839	43	74	accounts	account	NOUN
ajbmeb-839	43	75	.	.	PUNCT
ajbmeb-839	44	1	the	the	DET
ajbmeb-839	44	2	financial	financial	ADJ
ajbmeb-839	44	3	position	position	NOUN
ajbmeb-839	44	4	includes	include	VERB
ajbmeb-839	44	5	the	the	DET
ajbmeb-839	44	6	list	list	NOUN
ajbmeb-839	44	7	of	of	ADP
ajbmeb-839	44	8	government	government	NOUN
ajbmeb-839	44	9	financial	financial	ADJ
ajbmeb-839	44	10	position	position	NOUN
ajbmeb-839	44	11	.	.	PUNCT
ajbmeb-839	45	1	for	for	ADP
ajbmeb-839	45	2	the	the	DET
ajbmeb-839	45	3	purposes	purpose	NOUN
ajbmeb-839	45	4	of	of	ADP
ajbmeb-839	45	5	auditing	auditing	NOUN
ajbmeb-839	45	6	and	and	CCONJ
ajbmeb-839	45	7	control	control	NOUN
ajbmeb-839	45	8	,	,	PUNCT
ajbmeb-839	45	9	the	the	DET
ajbmeb-839	45	10	external	external	ADJ
ajbmeb-839	45	11	auditor	auditor	NOUN
ajbmeb-839	45	12	performs	perform	VERB
ajbmeb-839	45	13	a	a	DET
ajbmeb-839	45	14	set	set	NOUN
ajbmeb-839	45	15	of	of	ADP
ajbmeb-839	45	16	procedures	procedure	NOUN
ajbmeb-839	45	17	to	to	PART
ajbmeb-839	45	18	ensure	ensure	VERB
ajbmeb-839	45	19	that	that	SCONJ
ajbmeb-839	45	20	the	the	DET
ajbmeb-839	45	21	information	information	NOUN
ajbmeb-839	45	22	of	of	ADP
ajbmeb-839	45	23	the	the	DET
ajbmeb-839	45	24	elements	element	NOUN
ajbmeb-839	45	25	of	of	ADP
ajbmeb-839	45	26	the	the	DET
ajbmeb-839	45	27	financial	financial	ADJ
ajbmeb-839	45	28	position	position	NOUN
ajbmeb-839	45	29	statement	statement	NOUN
ajbmeb-839	45	30	for	for	ADP
ajbmeb-839	45	31	the	the	DET
ajbmeb-839	45	32	current	current	ADJ
ajbmeb-839	45	33	year	year	NOUN
ajbmeb-839	45	34	is	be	AUX
ajbmeb-839	45	35	compared	compare	VERB
ajbmeb-839	45	36	with	with	ADP
ajbmeb-839	45	37	the	the	DET
ajbmeb-839	45	38	information	information	NOUN
ajbmeb-839	45	39	of	of	ADP
ajbmeb-839	45	40	the	the	DET
ajbmeb-839	45	41	elements	element	NOUN
ajbmeb-839	45	42	of	of	ADP
ajbmeb-839	45	43	the	the	DET
ajbmeb-839	45	44	financial	financial	ADJ
ajbmeb-839	45	45	position	position	NOUN
ajbmeb-839	45	46	statement	statement	NOUN
ajbmeb-839	45	47	for	for	ADP
ajbmeb-839	45	48	previous	previous	ADJ
ajbmeb-839	45	49	years	year	NOUN
ajbmeb-839	45	50	,	,	PUNCT
ajbmeb-839	45	51	as	as	SCONJ
ajbmeb-839	45	52	follows	follow	VERB
ajbmeb-839	45	53	:	:	PUNCT
ajbmeb-839	45	54	(	(	PUNCT
ajbmeb-839	45	55	abd	abd	NOUN
ajbmeb-839	45	56	,	,	PUNCT
ajbmeb-839	45	57	kareemb	kareemb	NOUN
ajbmeb-839	45	58	,	,	PUNCT
ajbmeb-839	45	59	&	&	CCONJ
ajbmeb-839	45	60	kadhim	kadhim	PROPN
ajbmeb-839	45	61	,	,	PUNCT
ajbmeb-839	45	62	2019	2019	NUM
ajbmeb-839	45	63	)	)	PUNCT
ajbmeb-839	45	64	•	•	NOUN
ajbmeb-839	45	65	checking	check	VERB
ajbmeb-839	45	66	the	the	DET
ajbmeb-839	45	67	balances	balance	NOUN
ajbmeb-839	45	68	of	of	ADP
ajbmeb-839	45	69	the	the	DET
ajbmeb-839	45	70	advance	advance	NOUN
ajbmeb-839	45	71	account	account	NOUN
ajbmeb-839	45	72	statement	statement	NOUN
ajbmeb-839	45	73	,	,	PUNCT
ajbmeb-839	45	74	which	which	PRON
ajbmeb-839	45	75	includes	include	VERB
ajbmeb-839	45	76	various	various	ADJ
ajbmeb-839	45	77	advances	advance	NOUN
ajbmeb-839	45	78	,	,	PUNCT
ajbmeb-839	45	79	including	include	VERB
ajbmeb-839	45	80	advances	advance	NOUN
ajbmeb-839	45	81	for	for	ADP
ajbmeb-839	45	82	the	the	DET
ajbmeb-839	45	83	implementation	implementation	NOUN
ajbmeb-839	45	84	of	of	ADP
ajbmeb-839	45	85	works	work	NOUN
ajbmeb-839	45	86	and	and	CCONJ
ajbmeb-839	45	87	services	service	NOUN
ajbmeb-839	45	88	,	,	PUNCT
ajbmeb-839	45	89	advances	advance	NOUN
ajbmeb-839	45	90	for	for	ADP
ajbmeb-839	45	91	employees	employee	NOUN
ajbmeb-839	45	92	,	,	PUNCT
ajbmeb-839	45	93	advances	advance	NOUN
ajbmeb-839	45	94	for	for	ADP
ajbmeb-839	45	95	contractors	contractor	NOUN
ajbmeb-839	45	96	,	,	PUNCT
ajbmeb-839	45	97	other	other	ADJ
ajbmeb-839	45	98	temporary	temporary	ADJ
ajbmeb-839	45	99	advances	advance	NOUN
ajbmeb-839	45	100	.....	.....	PUNCT
ajbmeb-839	45	101	etc	etc	X
ajbmeb-839	45	102	.	.	X
ajbmeb-839	46	1	and	and	CCONJ
ajbmeb-839	46	2	it	it	PRON
ajbmeb-839	46	3	consists	consist	VERB
ajbmeb-839	46	4	of	of	ADP
ajbmeb-839	46	5	four	four	NUM
ajbmeb-839	46	6	fields	field	NOUN
ajbmeb-839	46	7	the	the	DET
ajbmeb-839	46	8	first	first	ADJ
ajbmeb-839	46	9	is	be	AUX
ajbmeb-839	46	10	for	for	ADP
ajbmeb-839	46	11	the	the	DET
ajbmeb-839	46	12	type	type	NOUN
ajbmeb-839	46	13	of	of	ADP
ajbmeb-839	46	14	advance	advance	NOUN
ajbmeb-839	46	15	(	(	PUNCT
ajbmeb-839	46	16	details	detail	NOUN
ajbmeb-839	46	17	)	)	PUNCT
ajbmeb-839	46	18	and	and	CCONJ
ajbmeb-839	46	19	the	the	DET
ajbmeb-839	46	20	second	second	NOUN
ajbmeb-839	46	21	is	be	AUX
ajbmeb-839	46	22	for	for	ADP
ajbmeb-839	46	23	the	the	DET
ajbmeb-839	46	24	balance	balance	NOUN
ajbmeb-839	46	25	at	at	ADP
ajbmeb-839	46	26	the	the	DET
ajbmeb-839	46	27	beginning	beginning	NOUN
ajbmeb-839	46	28	of	of	ADP
ajbmeb-839	46	29	the	the	DET
ajbmeb-839	46	30	year	year	NOUN
ajbmeb-839	46	31	the	the	DET
ajbmeb-839	46	32	third	third	NOUN
ajbmeb-839	46	33	is	be	AUX
ajbmeb-839	46	34	for	for	ADP
ajbmeb-839	46	35	the	the	DET
ajbmeb-839	46	36	movement	movement	NOUN
ajbmeb-839	46	37	during	during	ADP
ajbmeb-839	46	38	the	the	DET
ajbmeb-839	46	39	year	year	NOUN
ajbmeb-839	46	40	and	and	CCONJ
ajbmeb-839	46	41	the	the	DET
ajbmeb-839	46	42	fourth	fourth	ADJ
ajbmeb-839	46	43	is	be	AUX
ajbmeb-839	46	44	for	for	ADP
ajbmeb-839	46	45	the	the	DET
ajbmeb-839	46	46	balance	balance	NOUN
ajbmeb-839	46	47	at	at	ADP
ajbmeb-839	46	48	the	the	DET
ajbmeb-839	46	49	end	end	NOUN
ajbmeb-839	46	50	of	of	ADP
ajbmeb-839	46	51	the	the	DET
ajbmeb-839	46	52	year	year	NOUN
ajbmeb-839	46	53	,	,	PUNCT
ajbmeb-839	46	54	and	and	CCONJ
ajbmeb-839	46	55	making	make	VERB
ajbmeb-839	46	56	sure	sure	ADJ
ajbmeb-839	46	57	that	that	SCONJ
ajbmeb-839	46	58	the	the	DET
ajbmeb-839	46	59	total	total	NOUN
ajbmeb-839	46	60	is	be	AUX
ajbmeb-839	46	61	posted	post	VERB
ajbmeb-839	46	62	to	to	ADP
ajbmeb-839	46	63	the	the	DET
ajbmeb-839	46	64	financial	financial	ADJ
ajbmeb-839	46	65	position	position	NOUN
ajbmeb-839	46	66	statement	statement	NOUN
ajbmeb-839	46	67	on	on	ADP
ajbmeb-839	46	68	the	the	DET
ajbmeb-839	46	69	liabilities	liability	NOUN
ajbmeb-839	46	70	side	side	NOUN
ajbmeb-839	46	71	.	.	PUNCT
ajbmeb-839	47	1	•	•	NUM
ajbmeb-839	47	2	american	american	PROPN
ajbmeb-839	47	3	journal	journal	PROPN
ajbmeb-839	47	4	of	of	ADP
ajbmeb-839	47	5	business	business	NOUN
ajbmeb-839	47	6	management	management	NOUN
ajbmeb-839	47	7	,	,	PUNCT
ajbmeb-839	47	8	economics	economic	NOUN
ajbmeb-839	47	9	and	and	CCONJ
ajbmeb-839	47	10	banking	banking	NOUN
ajbmeb-839	47	11	volume	volume	NOUN
ajbmeb-839	47	12	12	12	NUM
ajbmeb-839	47	13	may	may	PROPN
ajbmeb-839	47	14	,	,	PUNCT
ajbmeb-839	47	15	2023	2023	NUM
ajbmeb-839	47	16	p	p	NOUN
ajbmeb-839	47	17	a	a	DET
ajbmeb-839	47	18	g	g	NOUN
ajbmeb-839	47	19	e	e	NOUN
ajbmeb-839	47	20	|	|	ADV
ajbmeb-839	47	21	78	78	NUM
ajbmeb-839	47	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-839	47	23	checking	check	VERB
ajbmeb-839	47	24	the	the	DET
ajbmeb-839	47	25	balances	balance	NOUN
ajbmeb-839	47	26	of	of	ADP
ajbmeb-839	47	27	the	the	DET
ajbmeb-839	47	28	withholding	withholding	NOUN
ajbmeb-839	47	29	account	account	NOUN
ajbmeb-839	47	30	statement	statement	NOUN
ajbmeb-839	47	31	,	,	PUNCT
ajbmeb-839	47	32	which	which	PRON
ajbmeb-839	47	33	includes	include	VERB
ajbmeb-839	47	34	various	various	ADJ
ajbmeb-839	47	35	withholding	withholding	NOUN
ajbmeb-839	47	36	,	,	PUNCT
ajbmeb-839	47	37	including	include	VERB
ajbmeb-839	47	38	revenue	revenue	NOUN
ajbmeb-839	47	39	collection	collection	NOUN
ajbmeb-839	47	40	withholding	withholding	NOUN
ajbmeb-839	47	41	,	,	PUNCT
ajbmeb-839	47	42	tax	tax	NOUN
ajbmeb-839	47	43	withholding	withholding	NOUN
ajbmeb-839	47	44	,	,	PUNCT
ajbmeb-839	47	45	customs	custom	NOUN
ajbmeb-839	47	46	withholding	withholding	NOUN
ajbmeb-839	47	47	,	,	PUNCT
ajbmeb-839	47	48	dfi	dfi	PROPN
ajbmeb-839	47	49	withholding	withholding	NOUN
ajbmeb-839	47	50	,	,	PUNCT
ajbmeb-839	47	51	court	court	NOUN
ajbmeb-839	47	52	withholding	withholding	NOUN
ajbmeb-839	47	53	,	,	PUNCT
ajbmeb-839	47	54	execution	execution	NOUN
ajbmeb-839	47	55	withholding	withholding	NOUN
ajbmeb-839	47	56	,	,	PUNCT
ajbmeb-839	47	57	endowment	endowment	NOUN
ajbmeb-839	47	58	withholding	withholding	NOUN
ajbmeb-839	47	59	...	...	PUNCT
ajbmeb-839	47	60	etc	etc	X
ajbmeb-839	47	61	.	.	X
ajbmeb-839	48	1	it	it	PRON
ajbmeb-839	48	2	consists	consist	VERB
ajbmeb-839	48	3	of	of	ADP
ajbmeb-839	48	4	four	four	NUM
ajbmeb-839	48	5	fields	field	NOUN
ajbmeb-839	48	6	,	,	PUNCT
ajbmeb-839	48	7	the	the	DET
ajbmeb-839	48	8	first	first	ADJ
ajbmeb-839	48	9	for	for	ADP
ajbmeb-839	48	10	the	the	DET
ajbmeb-839	48	11	type	type	NOUN
ajbmeb-839	48	12	of	of	ADP
ajbmeb-839	48	13	trust	trust	NOUN
ajbmeb-839	48	14	(	(	PUNCT
ajbmeb-839	48	15	details	detail	NOUN
ajbmeb-839	48	16	)	)	PUNCT
ajbmeb-839	48	17	.	.	PUNCT
ajbmeb-839	49	1	the	the	DET
ajbmeb-839	49	2	second	second	NOUN
ajbmeb-839	49	3	is	be	AUX
ajbmeb-839	49	4	for	for	ADP
ajbmeb-839	49	5	the	the	DET
ajbmeb-839	49	6	balance	balance	NOUN
ajbmeb-839	49	7	at	at	ADP
ajbmeb-839	49	8	the	the	DET
ajbmeb-839	49	9	beginning	beginning	NOUN
ajbmeb-839	49	10	of	of	ADP
ajbmeb-839	49	11	the	the	DET
ajbmeb-839	49	12	fiscal	fiscal	ADJ
ajbmeb-839	49	13	year	year	NOUN
ajbmeb-839	49	14	,	,	PUNCT
ajbmeb-839	49	15	the	the	DET
ajbmeb-839	49	16	third	third	NOUN
ajbmeb-839	49	17	is	be	AUX
ajbmeb-839	49	18	for	for	ADP
ajbmeb-839	49	19	the	the	DET
ajbmeb-839	49	20	movement	movement	NOUN
ajbmeb-839	49	21	during	during	ADP
ajbmeb-839	49	22	the	the	DET
ajbmeb-839	49	23	year	year	NOUN
ajbmeb-839	49	24	,	,	PUNCT
ajbmeb-839	49	25	and	and	CCONJ
ajbmeb-839	49	26	the	the	DET
ajbmeb-839	49	27	fourth	fourth	ADJ
ajbmeb-839	49	28	is	be	AUX
ajbmeb-839	49	29	for	for	ADP
ajbmeb-839	49	30	the	the	DET
ajbmeb-839	49	31	balance	balance	NOUN
ajbmeb-839	49	32	at	at	ADP
ajbmeb-839	49	33	the	the	DET
ajbmeb-839	49	34	end	end	NOUN
ajbmeb-839	49	35	of	of	ADP
ajbmeb-839	49	36	the	the	DET
ajbmeb-839	49	37	year	year	NOUN
ajbmeb-839	49	38	,	,	PUNCT
ajbmeb-839	49	39	making	make	VERB
ajbmeb-839	49	40	sure	sure	ADJ
ajbmeb-839	49	41	that	that	SCONJ
ajbmeb-839	49	42	the	the	DET
ajbmeb-839	49	43	total	total	NOUN
ajbmeb-839	49	44	is	be	AUX
ajbmeb-839	49	45	posted	post	VERB
ajbmeb-839	49	46	to	to	ADP
ajbmeb-839	49	47	the	the	DET
ajbmeb-839	49	48	financial	financial	ADJ
ajbmeb-839	49	49	position	position	NOUN
ajbmeb-839	49	50	statement	statement	NOUN
ajbmeb-839	49	51	on	on	ADP
ajbmeb-839	49	52	the	the	DET
ajbmeb-839	49	53	liabilities	liability	NOUN
ajbmeb-839	49	54	side	side	NOUN
ajbmeb-839	49	55	.	.	PUNCT
ajbmeb-839	50	1	•	•	PUNCT
ajbmeb-839	50	2	checking	check	VERB
ajbmeb-839	50	3	the	the	DET
ajbmeb-839	50	4	balances	balance	NOUN
ajbmeb-839	50	5	of	of	ADP
ajbmeb-839	50	6	the	the	DET
ajbmeb-839	50	7	debtors	debtor	NOUN
ajbmeb-839	50	8	statement	statement	NOUN
ajbmeb-839	50	9	,	,	PUNCT
ajbmeb-839	50	10	which	which	PRON
ajbmeb-839	50	11	includes	include	VERB
ajbmeb-839	50	12	the	the	DET
ajbmeb-839	50	13	statement	statement	NOUN
ajbmeb-839	50	14	of	of	ADP
ajbmeb-839	50	15	debtors	debtor	NOUN
ajbmeb-839	50	16	to	to	ADP
ajbmeb-839	50	17	the	the	DET
ajbmeb-839	50	18	treasury	treasury	PROPN
ajbmeb-839	50	19	account	account	NOUN
ajbmeb-839	50	20	resulting	result	VERB
ajbmeb-839	50	21	from	from	ADP
ajbmeb-839	50	22	a	a	DET
ajbmeb-839	50	23	shortage	shortage	NOUN
ajbmeb-839	50	24	of	of	ADP
ajbmeb-839	50	25	cash	cash	NOUN
ajbmeb-839	50	26	in	in	ADP
ajbmeb-839	50	27	the	the	DET
ajbmeb-839	50	28	fund	fund	NOUN
ajbmeb-839	50	29	as	as	ADP
ajbmeb-839	50	30	a	a	DET
ajbmeb-839	50	31	result	result	NOUN
ajbmeb-839	50	32	of	of	ADP
ajbmeb-839	50	33	accounting	accounting	NOUN
ajbmeb-839	50	34	errors	error	NOUN
ajbmeb-839	50	35	or	or	CCONJ
ajbmeb-839	50	36	embezzlement	embezzlement	NOUN
ajbmeb-839	50	37	.	.	PUNCT
ajbmeb-839	51	1	•	•	NUM
ajbmeb-839	51	2	checking	check	VERB
ajbmeb-839	51	3	the	the	DET
ajbmeb-839	51	4	balances	balance	NOUN
ajbmeb-839	51	5	of	of	ADP
ajbmeb-839	51	6	the	the	DET
ajbmeb-839	51	7	creditors	creditor	NOUN
ajbmeb-839	51	8	'	'	PART
ajbmeb-839	51	9	account	account	NOUN
ajbmeb-839	51	10	statement	statement	NOUN
ajbmeb-839	51	11	,	,	PUNCT
ajbmeb-839	51	12	which	which	PRON
ajbmeb-839	51	13	includes	include	VERB
ajbmeb-839	51	14	the	the	DET
ajbmeb-839	51	15	movement	movement	NOUN
ajbmeb-839	51	16	of	of	ADP
ajbmeb-839	51	17	creditors	creditor	NOUN
ajbmeb-839	51	18	(	(	PUNCT
ajbmeb-839	51	19	creditors	creditor	NOUN
ajbmeb-839	51	20	of	of	ADP
ajbmeb-839	51	21	returned	return	VERB
ajbmeb-839	51	22	salaries	salary	NOUN
ajbmeb-839	51	23	,	,	PUNCT
ajbmeb-839	51	24	statutory	statutory	ADJ
ajbmeb-839	51	25	insurance	insurance	NOUN
ajbmeb-839	51	26	for	for	ADP
ajbmeb-839	51	27	contractors	contractor	NOUN
ajbmeb-839	51	28	,	,	PUNCT
ajbmeb-839	51	29	the	the	DET
ajbmeb-839	51	30	real	real	ADJ
ajbmeb-839	51	31	estate	estate	NOUN
ajbmeb-839	51	32	bank	bank	NOUN
ajbmeb-839	51	33	,	,	PUNCT
ajbmeb-839	51	34	deductions	deduction	NOUN
ajbmeb-839	51	35	for	for	ADP
ajbmeb-839	51	36	late	late	ADJ
ajbmeb-839	51	37	fines	fine	NOUN
ajbmeb-839	51	38	....	....	PUNCT
ajbmeb-839	51	39	etc	etc	X
ajbmeb-839	51	40	.	.	X
ajbmeb-839	51	41	)	)	PUNCT
ajbmeb-839	52	1	and	and	CCONJ
ajbmeb-839	52	2	consists	consist	VERB
ajbmeb-839	52	3	of	of	ADP
ajbmeb-839	52	4	four	four	NUM
ajbmeb-839	52	5	fields	field	NOUN
ajbmeb-839	52	6	,	,	PUNCT
ajbmeb-839	52	7	the	the	DET
ajbmeb-839	52	8	first	first	ADJ
ajbmeb-839	52	9	for	for	ADP
ajbmeb-839	52	10	details	detail	NOUN
ajbmeb-839	52	11	,	,	PUNCT
ajbmeb-839	52	12	the	the	DET
ajbmeb-839	52	13	second	second	ADJ
ajbmeb-839	52	14	for	for	ADP
ajbmeb-839	52	15	the	the	DET
ajbmeb-839	52	16	balance	balance	NOUN
ajbmeb-839	52	17	at	at	ADP
ajbmeb-839	52	18	the	the	DET
ajbmeb-839	52	19	beginning	beginning	NOUN
ajbmeb-839	52	20	of	of	ADP
ajbmeb-839	52	21	the	the	DET
ajbmeb-839	52	22	fiscal	fiscal	ADJ
ajbmeb-839	52	23	year	year	NOUN
ajbmeb-839	52	24	,	,	PUNCT
ajbmeb-839	52	25	the	the	DET
ajbmeb-839	52	26	third	third	NOUN
ajbmeb-839	52	27	for	for	ADP
ajbmeb-839	52	28	the	the	DET
ajbmeb-839	52	29	movement	movement	NOUN
ajbmeb-839	52	30	during	during	ADP
ajbmeb-839	52	31	the	the	DET
ajbmeb-839	52	32	year	year	NOUN
ajbmeb-839	52	33	,	,	PUNCT
ajbmeb-839	52	34	and	and	CCONJ
ajbmeb-839	52	35	the	the	DET
ajbmeb-839	52	36	fourth	fourth	ADJ
ajbmeb-839	52	37	for	for	ADP
ajbmeb-839	52	38	the	the	DET
ajbmeb-839	52	39	balance	balance	NOUN
ajbmeb-839	52	40	in	in	ADP
ajbmeb-839	52	41	end	end	NOUN
ajbmeb-839	52	42	of	of	ADP
ajbmeb-839	52	43	year	year	NOUN
ajbmeb-839	52	44	.	.	PUNCT
ajbmeb-839	53	1	•	•	NUM
ajbmeb-839	53	2	checking	check	VERB
ajbmeb-839	53	3	the	the	DET
ajbmeb-839	53	4	balances	balance	NOUN
ajbmeb-839	53	5	of	of	ADP
ajbmeb-839	53	6	the	the	DET
ajbmeb-839	53	7	revenue	revenue	NOUN
ajbmeb-839	53	8	statement	statement	NOUN
ajbmeb-839	53	9	,	,	PUNCT
ajbmeb-839	53	10	which	which	PRON
ajbmeb-839	53	11	includes	include	VERB
ajbmeb-839	53	12	the	the	DET
ajbmeb-839	53	13	total	total	ADJ
ajbmeb-839	53	14	revenues	revenue	NOUN
ajbmeb-839	53	15	for	for	ADP
ajbmeb-839	53	16	the	the	DET
ajbmeb-839	53	17	current	current	ADJ
ajbmeb-839	53	18	age	age	NOUN
ajbmeb-839	53	19	compared	compare	VERB
ajbmeb-839	53	20	to	to	ADP
ajbmeb-839	53	21	the	the	DET
ajbmeb-839	53	22	previous	previous	ADJ
ajbmeb-839	53	23	year	year	NOUN
ajbmeb-839	53	24	and	and	CCONJ
ajbmeb-839	53	25	includes	include	VERB
ajbmeb-839	53	26	other	other	ADJ
ajbmeb-839	53	27	fees	fee	NOUN
ajbmeb-839	53	28	(	(	PUNCT
ajbmeb-839	53	29	stamp	stamp	NOUN
ajbmeb-839	53	30	duty	duty	NOUN
ajbmeb-839	53	31	,	,	PUNCT
ajbmeb-839	53	32	health	health	NOUN
ajbmeb-839	53	33	insurance	insurance	NOUN
ajbmeb-839	53	34	fee	fee	NOUN
ajbmeb-839	53	35	)	)	PUNCT
ajbmeb-839	53	36	,	,	PUNCT
ajbmeb-839	53	37	as	as	ADP
ajbmeb-839	53	38	for	for	ADP
ajbmeb-839	53	39	capital	capital	NOUN
ajbmeb-839	53	40	revenues	revenue	NOUN
ajbmeb-839	53	41	,	,	PUNCT
ajbmeb-839	53	42	it	it	PRON
ajbmeb-839	53	43	includes	include	VERB
ajbmeb-839	53	44	(	(	PUNCT
ajbmeb-839	53	45	selling	sell	VERB
ajbmeb-839	53	46	capital	capital	NOUN
ajbmeb-839	53	47	assets	asset	NOUN
ajbmeb-839	53	48	such	such	ADJ
ajbmeb-839	53	49	as	as	ADP
ajbmeb-839	53	50	furniture	furniture	NOUN
ajbmeb-839	53	51	,	,	PUNCT
ajbmeb-839	53	52	cars	car	NOUN
ajbmeb-839	53	53	,	,	PUNCT
ajbmeb-839	53	54	machinery	machinery	NOUN
ajbmeb-839	53	55	,	,	PUNCT
ajbmeb-839	53	56	weapons	weapon	NOUN
ajbmeb-839	53	57	and	and	CCONJ
ajbmeb-839	53	58	equipment	equipment	NOUN
ajbmeb-839	53	59	,	,	PUNCT
ajbmeb-839	53	60	means	mean	NOUN
ajbmeb-839	53	61	of	of	ADP
ajbmeb-839	53	62	transportation	transportation	NOUN
ajbmeb-839	53	63	,	,	PUNCT
ajbmeb-839	53	64	etc	etc	X
ajbmeb-839	53	65	.	.	X
ajbmeb-839	53	66	)	)	PUNCT
ajbmeb-839	54	1	and	and	CCONJ
ajbmeb-839	54	2	rental	rental	ADJ
ajbmeb-839	54	3	income	income	NOUN
ajbmeb-839	54	4	state	state	NOUN
ajbmeb-839	54	5	funds	fund	NOUN
ajbmeb-839	54	6	(	(	PUNCT
ajbmeb-839	54	7	such	such	ADJ
ajbmeb-839	54	8	as	as	ADP
ajbmeb-839	54	9	renting	rent	VERB
ajbmeb-839	54	10	buildings	building	NOUN
ajbmeb-839	54	11	and	and	CCONJ
ajbmeb-839	54	12	squares	square	NOUN
ajbmeb-839	54	13	)	)	PUNCT
ajbmeb-839	54	14	while	while	SCONJ
ajbmeb-839	54	15	transfer	transfer	NOUN
ajbmeb-839	54	16	revenues	revenue	NOUN
ajbmeb-839	54	17	include	include	VERB
ajbmeb-839	54	18	retirement	retirement	NOUN
ajbmeb-839	54	19	endowments	endowment	NOUN
ajbmeb-839	54	20	and	and	CCONJ
ajbmeb-839	54	21	delayed	delay	VERB
ajbmeb-839	54	22	interest	interest	NOUN
ajbmeb-839	54	23	.	.	PUNCT
ajbmeb-839	55	1	there	there	PRON
ajbmeb-839	55	2	are	be	VERB
ajbmeb-839	55	3	also	also	ADV
ajbmeb-839	55	4	unclassified	unclassified	ADJ
ajbmeb-839	55	5	revenues	revenue	NOUN
ajbmeb-839	55	6	that	that	PRON
ajbmeb-839	55	7	include	include	VERB
ajbmeb-839	55	8	miscellaneous	miscellaneous	ADJ
ajbmeb-839	55	9	revenues	revenue	NOUN
ajbmeb-839	55	10	,	,	PUNCT
ajbmeb-839	55	11	and	and	CCONJ
ajbmeb-839	55	12	make	make	VERB
ajbmeb-839	55	13	sure	sure	ADJ
ajbmeb-839	55	14	that	that	SCONJ
ajbmeb-839	55	15	the	the	DET
ajbmeb-839	55	16	total	total	NOUN
ajbmeb-839	55	17	is	be	AUX
ajbmeb-839	55	18	transferred	transfer	VERB
ajbmeb-839	55	19	to	to	ADP
ajbmeb-839	55	20	the	the	DET
ajbmeb-839	55	21	accounting	accounting	NOUN
ajbmeb-839	55	22	department	department	NOUN
ajbmeb-839	55	23	under	under	ADP
ajbmeb-839	55	24	the	the	DET
ajbmeb-839	55	25	revenue	revenue	NOUN
ajbmeb-839	55	26	item	item	NOUN
ajbmeb-839	55	27	during	during	ADP
ajbmeb-839	55	28	the	the	DET
ajbmeb-839	55	29	year	year	NOUN
ajbmeb-839	55	30	in	in	ADP
ajbmeb-839	55	31	the	the	DET
ajbmeb-839	55	32	statement	statement	NOUN
ajbmeb-839	55	33	of	of	ADP
ajbmeb-839	55	34	financial	financial	ADJ
ajbmeb-839	55	35	position	position	NOUN
ajbmeb-839	55	36	.	.	PUNCT
ajbmeb-839	56	1	•	•	PUNCT
ajbmeb-839	56	2	checking	check	VERB
ajbmeb-839	56	3	the	the	DET
ajbmeb-839	56	4	bank	bank	NOUN
ajbmeb-839	56	5	note	note	NOUN
ajbmeb-839	56	6	balances	balance	NOUN
ajbmeb-839	56	7	(	(	PUNCT
ajbmeb-839	56	8	debit	debit	NOUN
ajbmeb-839	56	9	and	and	CCONJ
ajbmeb-839	56	10	credit	credit	NOUN
ajbmeb-839	56	11	)	)	PUNCT
ajbmeb-839	56	12	,	,	PUNCT
ajbmeb-839	56	13	as	as	SCONJ
ajbmeb-839	56	14	the	the	DET
ajbmeb-839	56	15	debit	debit	NOUN
ajbmeb-839	56	16	and	and	CCONJ
ajbmeb-839	56	17	credit	credit	NOUN
ajbmeb-839	56	18	bank	bank	NOUN
ajbmeb-839	56	19	notes	note	NOUN
ajbmeb-839	56	20	are	be	AUX
ajbmeb-839	56	21	used	use	VERB
ajbmeb-839	56	22	as	as	ADP
ajbmeb-839	56	23	an	an	DET
ajbmeb-839	56	24	accounting	accounting	NOUN
ajbmeb-839	56	25	document	document	NOUN
ajbmeb-839	56	26	to	to	PART
ajbmeb-839	56	27	record	record	NOUN
ajbmeb-839	56	28	expenses	expense	NOUN
ajbmeb-839	56	29	or	or	CCONJ
ajbmeb-839	56	30	revenues	revenue	NOUN
ajbmeb-839	56	31	that	that	PRON
ajbmeb-839	56	32	are	be	AUX
ajbmeb-839	56	33	made	make	VERB
ajbmeb-839	56	34	by	by	ADP
ajbmeb-839	56	35	the	the	DET
ajbmeb-839	56	36	bank	bank	NOUN
ajbmeb-839	56	37	.	.	PUNCT
ajbmeb-839	57	1	•	•	PUNCT
ajbmeb-839	58	1	checking	check	VERB
ajbmeb-839	58	2	the	the	DET
ajbmeb-839	58	3	balances	balance	NOUN
ajbmeb-839	58	4	of	of	ADP
ajbmeb-839	58	5	the	the	DET
ajbmeb-839	58	6	cash	cash	NOUN
ajbmeb-839	58	7	register	register	NOUN
ajbmeb-839	58	8	in	in	ADP
ajbmeb-839	58	9	the	the	DET
ajbmeb-839	58	10	fund	fund	NOUN
ajbmeb-839	58	11	accounting	accounting	NOUN
ajbmeb-839	58	12	/	/	PUNCT
ajbmeb-839	58	13	66	66	NUM
ajbmeb-839	58	14	:	:	PUNCT
ajbmeb-839	58	15	this	this	DET
ajbmeb-839	58	16	register	register	NOUN
ajbmeb-839	58	17	is	be	AUX
ajbmeb-839	58	18	used	use	VERB
ajbmeb-839	58	19	for	for	ADP
ajbmeb-839	58	20	the	the	DET
ajbmeb-839	58	21	purpose	purpose	NOUN
ajbmeb-839	58	22	of	of	ADP
ajbmeb-839	58	23	recording	record	VERB
ajbmeb-839	58	24	the	the	DET
ajbmeb-839	58	25	amount	amount	NOUN
ajbmeb-839	58	26	received	receive	VERB
ajbmeb-839	58	27	by	by	ADP
ajbmeb-839	58	28	the	the	DET
ajbmeb-839	58	29	cashier	cashier	NOUN
ajbmeb-839	58	30	in	in	ADP
ajbmeb-839	58	31	the	the	DET
ajbmeb-839	58	32	fund	fund	NOUN
ajbmeb-839	58	33	according	accord	VERB
ajbmeb-839	58	34	to	to	ADP
ajbmeb-839	58	35	the	the	DET
ajbmeb-839	58	36	receipts	receipt	NOUN
ajbmeb-839	58	37	of	of	ADP
ajbmeb-839	58	38	accounting	accounting	NOUN
ajbmeb-839	58	39	/	/	SYM
ajbmeb-839	58	40	37a	37a	NOUN
ajbmeb-839	58	41	,	,	PUNCT
ajbmeb-839	58	42	as	as	SCONJ
ajbmeb-839	58	43	the	the	DET
ajbmeb-839	58	44	amounts	amount	NOUN
ajbmeb-839	58	45	received	receive	VERB
ajbmeb-839	58	46	are	be	AUX
ajbmeb-839	58	47	recorded	record	VERB
ajbmeb-839	58	48	in	in	ADP
ajbmeb-839	58	49	the	the	DET
ajbmeb-839	58	50	field	field	NOUN
ajbmeb-839	58	51	of	of	ADP
ajbmeb-839	58	52	receipts	receipt	NOUN
ajbmeb-839	58	53	,	,	PUNCT
ajbmeb-839	58	54	whether	whether	SCONJ
ajbmeb-839	58	55	cash	cash	NOUN
ajbmeb-839	58	56	or	or	CCONJ
ajbmeb-839	58	57	checks	check	NOUN
ajbmeb-839	58	58	,	,	PUNCT
ajbmeb-839	58	59	as	as	SCONJ
ajbmeb-839	58	60	they	they	PRON
ajbmeb-839	58	61	are	be	AUX
ajbmeb-839	58	62	after	after	ADP
ajbmeb-839	58	63	that	that	PRON
ajbmeb-839	58	64	,	,	PUNCT
ajbmeb-839	58	65	the	the	DET
ajbmeb-839	58	66	amounts	amount	NOUN
ajbmeb-839	58	67	received	receive	VERB
ajbmeb-839	58	68	are	be	AUX
ajbmeb-839	58	69	collected	collect	VERB
ajbmeb-839	58	70	and	and	CCONJ
ajbmeb-839	58	71	deposited	deposit	VERB
ajbmeb-839	58	72	in	in	ADP
ajbmeb-839	58	73	the	the	DET
ajbmeb-839	58	74	bank	bank	NOUN
ajbmeb-839	58	75	according	accord	VERB
ajbmeb-839	58	76	to	to	ADP
ajbmeb-839	58	77	the	the	DET
ajbmeb-839	58	78	deposit	deposit	NOUN
ajbmeb-839	58	79	receipts	receipt	NOUN
ajbmeb-839	58	80	,	,	PUNCT
ajbmeb-839	58	81	and	and	CCONJ
ajbmeb-839	58	82	then	then	ADV
ajbmeb-839	58	83	the	the	DET
ajbmeb-839	58	84	entry	entry	NOUN
ajbmeb-839	58	85	document	document	NOUN
ajbmeb-839	58	86	is	be	AUX
ajbmeb-839	58	87	organized	organize	VERB
ajbmeb-839	58	88	with	with	ADP
ajbmeb-839	58	89	the	the	DET
ajbmeb-839	58	90	amounts	amount	NOUN
ajbmeb-839	58	91	deposited	deposit	VERB
ajbmeb-839	58	92	in	in	ADP
ajbmeb-839	58	93	the	the	DET
ajbmeb-839	58	94	bank	bank	NOUN
ajbmeb-839	58	95	,	,	PUNCT
ajbmeb-839	58	96	and	and	CCONJ
ajbmeb-839	58	97	thus	thus	ADV
ajbmeb-839	58	98	the	the	DET
ajbmeb-839	58	99	record	record	NOUN
ajbmeb-839	58	100	is	be	AUX
ajbmeb-839	58	101	closed	closed	ADJ
ajbmeb-839	58	102	.	.	PUNCT
ajbmeb-839	59	1	a	a	DET
ajbmeb-839	59	2	copy	copy	NOUN
ajbmeb-839	59	3	of	of	ADP
ajbmeb-839	59	4	this	this	DET
ajbmeb-839	59	5	record	record	NOUN
ajbmeb-839	59	6	and	and	CCONJ
ajbmeb-839	59	7	the	the	DET
ajbmeb-839	59	8	deposit	deposit	NOUN
ajbmeb-839	59	9	receipts	receipt	NOUN
ajbmeb-839	59	10	are	be	AUX
ajbmeb-839	59	11	attached	attach	VERB
ajbmeb-839	59	12	with	with	ADP
ajbmeb-839	59	13	the	the	DET
ajbmeb-839	59	14	entry	entry	NOUN
ajbmeb-839	59	15	document	document	NOUN
ajbmeb-839	59	16	for	for	ADP
ajbmeb-839	59	17	control	control	NOUN
ajbmeb-839	59	18	purposes	purpose	NOUN
ajbmeb-839	59	19	.	.	PUNCT
ajbmeb-839	60	1	•	•	NUM
ajbmeb-839	60	2	american	american	PROPN
ajbmeb-839	60	3	journal	journal	PROPN
ajbmeb-839	60	4	of	of	ADP
ajbmeb-839	60	5	business	business	NOUN
ajbmeb-839	60	6	management	management	NOUN
ajbmeb-839	60	7	,	,	PUNCT
ajbmeb-839	60	8	economics	economic	NOUN
ajbmeb-839	60	9	and	and	CCONJ
ajbmeb-839	60	10	banking	banking	NOUN
ajbmeb-839	60	11	volume	volume	NOUN
ajbmeb-839	60	12	12	12	NUM
ajbmeb-839	60	13	may	may	PROPN
ajbmeb-839	60	14	,	,	PUNCT
ajbmeb-839	60	15	2023	2023	NUM
ajbmeb-839	60	16	p	p	NOUN
ajbmeb-839	60	17	a	a	DET
ajbmeb-839	60	18	g	g	NOUN
ajbmeb-839	60	19	e	e	NOUN
ajbmeb-839	60	20	|	|	ADV
ajbmeb-839	60	21	79	79	NUM
ajbmeb-839	60	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-839	60	23	practical	practical	ADJ
ajbmeb-839	60	24	side	side	NOUN
ajbmeb-839	60	25	in	in	ADP
ajbmeb-839	60	26	the	the	DET
ajbmeb-839	60	27	practical	practical	ADJ
ajbmeb-839	60	28	aspect	aspect	NOUN
ajbmeb-839	60	29	,	,	PUNCT
ajbmeb-839	60	30	reliance	reliance	NOUN
ajbmeb-839	60	31	will	will	AUX
ajbmeb-839	60	32	be	be	AUX
ajbmeb-839	60	33	made	make	VERB
ajbmeb-839	60	34	on	on	ADP
ajbmeb-839	60	35	what	what	PRON
ajbmeb-839	60	36	was	be	AUX
ajbmeb-839	60	37	published	publish	VERB
ajbmeb-839	60	38	by	by	ADP
ajbmeb-839	60	39	the	the	DET
ajbmeb-839	60	40	federal	federal	PROPN
ajbmeb-839	60	41	board	board	PROPN
ajbmeb-839	60	42	of	of	ADP
ajbmeb-839	60	43	supreme	supreme	ADJ
ajbmeb-839	60	44	audit	audit	NOUN
ajbmeb-839	60	45	of	of	ADP
ajbmeb-839	60	46	control	control	NOUN
ajbmeb-839	60	47	reports	report	NOUN
ajbmeb-839	60	48	during	during	ADP
ajbmeb-839	60	49	the	the	DET
ajbmeb-839	60	50	third	third	ADJ
ajbmeb-839	60	51	quarter	quarter	NOUN
ajbmeb-839	60	52	of	of	ADP
ajbmeb-839	60	53	the	the	DET
ajbmeb-839	60	54	year	year	NOUN
ajbmeb-839	60	55	(	(	PUNCT
ajbmeb-839	60	56	for	for	ADP
ajbmeb-839	60	57	the	the	DET
ajbmeb-839	60	58	period	period	NOUN
ajbmeb-839	60	59	from	from	ADP
ajbmeb-839	60	60	1/7	1/7	NUM
ajbmeb-839	60	61	to	to	ADP
ajbmeb-839	60	62	(	(	PUNCT
ajbmeb-839	60	63	9/30/2018	9/30/2018	NUM
ajbmeb-839	60	64	)	)	PUNCT
ajbmeb-839	60	65	,	,	PUNCT
ajbmeb-839	60	66	which	which	PRON
ajbmeb-839	60	67	included	include	VERB
ajbmeb-839	60	68	the	the	DET
ajbmeb-839	60	69	most	most	ADV
ajbmeb-839	60	70	important	important	ADJ
ajbmeb-839	60	71	common	common	ADJ
ajbmeb-839	60	72	observations	observation	NOUN
ajbmeb-839	60	73	between	between	ADP
ajbmeb-839	60	74	government	government	NOUN
ajbmeb-839	60	75	institutions	institution	NOUN
ajbmeb-839	60	76	,	,	PUNCT
ajbmeb-839	60	77	which	which	PRON
ajbmeb-839	60	78	are	be	AUX
ajbmeb-839	60	79	control	control	NOUN
ajbmeb-839	60	80	observations	observation	NOUN
ajbmeb-839	60	81	resulting	result	VERB
ajbmeb-839	60	82	from	from	ADP
ajbmeb-839	60	83	a	a	DET
ajbmeb-839	60	84	comparison	comparison	NOUN
ajbmeb-839	60	85	of	of	ADP
ajbmeb-839	60	86	the	the	DET
ajbmeb-839	60	87	information	information	NOUN
ajbmeb-839	60	88	they	they	PRON
ajbmeb-839	60	89	contain	contain	VERB
ajbmeb-839	60	90	.	.	PUNCT
ajbmeb-839	61	1	previous	previous	ADJ
ajbmeb-839	61	2	financial	financial	ADJ
ajbmeb-839	61	3	reports	report	NOUN
ajbmeb-839	61	4	with	with	ADP
ajbmeb-839	61	5	current	current	ADJ
ajbmeb-839	61	6	financial	financial	ADJ
ajbmeb-839	61	7	reports	report	NOUN
ajbmeb-839	61	8	as	as	SCONJ
ajbmeb-839	61	9	follows	follow	VERB
ajbmeb-839	61	10	:	:	PUNCT
ajbmeb-839	61	11	1	1	NUM
ajbmeb-839	61	12	-	-	PUNCT
ajbmeb-839	61	13	the	the	DET
ajbmeb-839	61	14	annual	annual	ADJ
ajbmeb-839	61	15	movement	movement	NOUN
ajbmeb-839	61	16	of	of	ADP
ajbmeb-839	61	17	the	the	DET
ajbmeb-839	61	18	advances	advance	NOUN
ajbmeb-839	61	19	account	account	VERB
ajbmeb-839	61	20	in	in	ADP
ajbmeb-839	61	21	the	the	DET
ajbmeb-839	61	22	current	current	ADJ
ajbmeb-839	61	23	and	and	CCONJ
ajbmeb-839	61	24	investment	investment	NOUN
ajbmeb-839	61	25	budgets	budget	NOUN
ajbmeb-839	61	26	in	in	ADP
ajbmeb-839	61	27	the	the	DET
ajbmeb-839	61	28	iraqi	iraqi	ADJ
ajbmeb-839	61	29	state	state	NOUN
ajbmeb-839	61	30	institutions	institution	NOUN
ajbmeb-839	61	31	.	.	PUNCT
ajbmeb-839	62	1	the	the	DET
ajbmeb-839	62	2	table	table	NOUN
ajbmeb-839	62	3	below	below	ADV
ajbmeb-839	62	4	shows	show	VERB
ajbmeb-839	62	5	the	the	DET
ajbmeb-839	62	6	balance	balance	NOUN
ajbmeb-839	62	7	of	of	ADP
ajbmeb-839	62	8	the	the	DET
ajbmeb-839	62	9	annual	annual	ADJ
ajbmeb-839	62	10	movement	movement	NOUN
ajbmeb-839	62	11	of	of	ADP
ajbmeb-839	62	12	the	the	DET
ajbmeb-839	62	13	advances	advance	NOUN
ajbmeb-839	62	14	account	account	VERB
ajbmeb-839	62	15	in	in	ADP
ajbmeb-839	62	16	the	the	DET
ajbmeb-839	62	17	current	current	ADJ
ajbmeb-839	62	18	and	and	CCONJ
ajbmeb-839	62	19	investment	investment	NOUN
ajbmeb-839	62	20	budgets	budget	NOUN
ajbmeb-839	62	21	and	and	CCONJ
ajbmeb-839	62	22	the	the	DET
ajbmeb-839	62	23	rates	rate	NOUN
ajbmeb-839	62	24	of	of	ADP
ajbmeb-839	62	25	increase	increase	NOUN
ajbmeb-839	62	26	in	in	ADP
ajbmeb-839	62	27	them	they	PRON
ajbmeb-839	62	28	.	.	PUNCT
ajbmeb-839	63	1	so	so	ADV
ajbmeb-839	63	2	the	the	DET
ajbmeb-839	63	3	balance	balance	NOUN
ajbmeb-839	63	4	of	of	ADP
ajbmeb-839	63	5	the	the	DET
ajbmeb-839	63	6	unified	unified	ADJ
ajbmeb-839	63	7	cash	cash	NOUN
ajbmeb-839	63	8	advances	advance	NOUN
ajbmeb-839	63	9	account	account	VERB
ajbmeb-839	63	10	for	for	ADP
ajbmeb-839	63	11	the	the	DET
ajbmeb-839	63	12	current	current	ADJ
ajbmeb-839	63	13	and	and	CCONJ
ajbmeb-839	63	14	investment	investment	NOUN
ajbmeb-839	63	15	budgets	budget	NOUN
ajbmeb-839	63	16	amounted	amount	VERB
ajbmeb-839	63	17	to	to	ADP
ajbmeb-839	63	18	(	(	PUNCT
ajbmeb-839	63	19	113000	113000	NUM
ajbmeb-839	63	20	)	)	PUNCT
ajbmeb-839	63	21	iraqi	iraqi	ADJ
ajbmeb-839	63	22	dinars	dinar	NOUN
ajbmeb-839	63	23	(	(	PUNCT
ajbmeb-839	63	24	one	one	NUM
ajbmeb-839	63	25	hundred	hundred	NUM
ajbmeb-839	63	26	and	and	CCONJ
ajbmeb-839	63	27	thirteen	thirteen	NUM
ajbmeb-839	63	28	trillion	trillion	NUM
ajbmeb-839	63	29	iraqi	iraqi	ADJ
ajbmeb-839	63	30	dinars	dinar	NOUN
ajbmeb-839	63	31	)	)	PUNCT
ajbmeb-839	63	32	until	until	ADP
ajbmeb-839	63	33	12/31/2013	12/31/2013	NUM
ajbmeb-839	63	34	compared	compare	VERB
ajbmeb-839	63	35	to	to	ADP
ajbmeb-839	63	36	the	the	DET
ajbmeb-839	63	37	amount	amount	NOUN
ajbmeb-839	63	38	(	(	PUNCT
ajbmeb-839	63	39	60000	60000	NUM
ajbmeb-839	63	40	)	)	PUNCT
ajbmeb-839	63	41	billion	billion	NUM
ajbmeb-839	63	42	iraqi	iraqi	ADJ
ajbmeb-839	63	43	dinars	dinar	NOUN
ajbmeb-839	63	44	(	(	PUNCT
ajbmeb-839	63	45	sixty	sixty	NUM
ajbmeb-839	63	46	trillion	trillion	NUM
ajbmeb-839	63	47	iraqi	iraqi	ADJ
ajbmeb-839	63	48	dinars	dinar	NOUN
ajbmeb-839	63	49	)	)	PUNCT
ajbmeb-839	63	50	as	as	ADP
ajbmeb-839	63	51	in	in	ADP
ajbmeb-839	63	52	12/31/2010	12/31/2010	NUM
ajbmeb-839	63	53	,	,	PUNCT
ajbmeb-839	63	54	and	and	CCONJ
ajbmeb-839	63	55	the	the	DET
ajbmeb-839	63	56	increase	increase	NOUN
ajbmeb-839	63	57	was	be	AUX
ajbmeb-839	63	58	a	a	DET
ajbmeb-839	63	59	percentage	percentage	NOUN
ajbmeb-839	63	60	(	(	PUNCT
ajbmeb-839	63	61	35	35	NUM
ajbmeb-839	63	62	%	%	NOUN
ajbmeb-839	63	63	)	)	PUNCT
ajbmeb-839	63	64	for	for	ADP
ajbmeb-839	63	65	the	the	DET
ajbmeb-839	63	66	year	year	NOUN
ajbmeb-839	63	67	2010	2010	NUM
ajbmeb-839	63	68	,	,	PUNCT
ajbmeb-839	63	69	and	and	CCONJ
ajbmeb-839	63	70	it	it	PRON
ajbmeb-839	63	71	increased	increase	VERB
ajbmeb-839	63	72	by	by	ADP
ajbmeb-839	63	73	(	(	PUNCT
ajbmeb-839	63	74	23	23	NUM
ajbmeb-839	63	75	%	%	NOUN
ajbmeb-839	63	76	)	)	PUNCT
ajbmeb-839	63	77	compared	compare	VERB
ajbmeb-839	63	78	to	to	ADP
ajbmeb-839	63	79	the	the	DET
ajbmeb-839	63	80	account	account	NOUN
ajbmeb-839	63	81	balance	balance	NOUN
ajbmeb-839	63	82	for	for	ADP
ajbmeb-839	63	83	the	the	DET
ajbmeb-839	63	84	previous	previous	ADJ
ajbmeb-839	63	85	year	year	NOUN
ajbmeb-839	63	86	(	(	PUNCT
ajbmeb-839	63	87	2012	2012	NUM
ajbmeb-839	63	88	)	)	PUNCT
ajbmeb-839	63	89	.	.	PUNCT
ajbmeb-839	64	1	respectively	respectively	ADV
ajbmeb-839	64	2	,	,	PUNCT
ajbmeb-839	64	3	while	while	SCONJ
ajbmeb-839	64	4	the	the	DET
ajbmeb-839	64	5	percentage	percentage	NOUN
ajbmeb-839	64	6	of	of	ADP
ajbmeb-839	64	7	increase	increase	NOUN
ajbmeb-839	64	8	in	in	ADP
ajbmeb-839	64	9	the	the	DET
ajbmeb-839	64	10	balance	balance	NOUN
ajbmeb-839	64	11	of	of	ADP
ajbmeb-839	64	12	advances	advance	NOUN
ajbmeb-839	64	13	to	to	ADP
ajbmeb-839	64	14	the	the	DET
ajbmeb-839	64	15	investment	investment	NOUN
ajbmeb-839	64	16	budget	budget	NOUN
ajbmeb-839	64	17	was	be	AUX
ajbmeb-839	64	18	(	(	PUNCT
ajbmeb-839	64	19	3	3	NUM
ajbmeb-839	64	20	,	,	PUNCT
ajbmeb-839	64	21	39	39	NUM
ajbmeb-839	64	22	,	,	PUNCT
ajbmeb-839	64	23	27	27	NUM
ajbmeb-839	64	24	%	%	NOUN
ajbmeb-839	64	25	)	)	PUNCT
ajbmeb-839	64	26	for	for	ADP
ajbmeb-839	64	27	the	the	DET
ajbmeb-839	64	28	same	same	ADJ
ajbmeb-839	64	29	years	year	NOUN
ajbmeb-839	64	30	,	,	PUNCT
ajbmeb-839	64	31	respectively	respectively	ADV
ajbmeb-839	64	32	.	.	PUNCT
ajbmeb-839	65	1	the	the	DET
ajbmeb-839	65	2	accumulation	accumulation	NOUN
ajbmeb-839	65	3	of	of	ADP
ajbmeb-839	65	4	advances	advance	NOUN
ajbmeb-839	65	5	in	in	ADP
ajbmeb-839	65	6	these	these	DET
ajbmeb-839	65	7	huge	huge	ADJ
ajbmeb-839	65	8	sums	sum	NOUN
ajbmeb-839	65	9	leads	lead	VERB
ajbmeb-839	65	10	to	to	ADP
ajbmeb-839	65	11	distortion	distortion	NOUN
ajbmeb-839	65	12	of	of	ADP
ajbmeb-839	65	13	the	the	DET
ajbmeb-839	65	14	budget	budget	NOUN
ajbmeb-839	65	15	execution	execution	NOUN
ajbmeb-839	65	16	account	account	NOUN
ajbmeb-839	65	17	and	and	CCONJ
ajbmeb-839	65	18	showing	show	VERB
ajbmeb-839	65	19	the	the	DET
ajbmeb-839	65	20	expenditures	expenditure	NOUN
ajbmeb-839	65	21	in	in	ADP
ajbmeb-839	65	22	a	a	DET
ajbmeb-839	65	23	way	way	NOUN
ajbmeb-839	65	24	that	that	PRON
ajbmeb-839	65	25	is	be	AUX
ajbmeb-839	65	26	not	not	PART
ajbmeb-839	65	27	true	true	ADJ
ajbmeb-839	65	28	.	.	PUNCT
ajbmeb-839	66	1	it	it	PRON
ajbmeb-839	66	2	is	be	AUX
ajbmeb-839	66	3	an	an	DET
ajbmeb-839	66	4	indication	indication	NOUN
ajbmeb-839	66	5	of	of	ADP
ajbmeb-839	66	6	those	those	DET
ajbmeb-839	66	7	units	unit	NOUN
ajbmeb-839	66	8	of	of	ADP
ajbmeb-839	66	9	agreement	agreement	NOUN
ajbmeb-839	66	10	in	in	ADP
ajbmeb-839	66	11	settling	settle	VERB
ajbmeb-839	66	12	the	the	DET
ajbmeb-839	66	13	advance	advance	NOUN
ajbmeb-839	66	14	balances	balance	NOUN
ajbmeb-839	66	15	,	,	PUNCT
ajbmeb-839	66	16	in	in	ADP
ajbmeb-839	66	17	addition	addition	NOUN
ajbmeb-839	66	18	to	to	ADP
ajbmeb-839	66	19	the	the	DET
ajbmeb-839	66	20	weak	weak	ADJ
ajbmeb-839	66	21	role	role	NOUN
ajbmeb-839	66	22	of	of	ADP
ajbmeb-839	66	23	the	the	DET
ajbmeb-839	66	24	ministry	ministry	PROPN
ajbmeb-839	66	25	of	of	ADP
ajbmeb-839	66	26	finance	finance	NOUN
ajbmeb-839	66	27	in	in	ADP
ajbmeb-839	66	28	following	follow	VERB
ajbmeb-839	66	29	up	up	ADP
ajbmeb-839	66	30	the	the	DET
ajbmeb-839	66	31	advance	advance	NOUN
ajbmeb-839	66	32	balances	balance	NOUN
ajbmeb-839	66	33	and	and	CCONJ
ajbmeb-839	66	34	the	the	DET
ajbmeb-839	66	35	process	process	NOUN
ajbmeb-839	66	36	of	of	ADP
ajbmeb-839	66	37	paying	pay	VERB
ajbmeb-839	66	38	them	they	PRON
ajbmeb-839	66	39	in	in	ADP
ajbmeb-839	66	40	a	a	DET
ajbmeb-839	66	41	timely	timely	ADJ
ajbmeb-839	66	42	manner	manner	NOUN
ajbmeb-839	66	43	.	.	PUNCT
ajbmeb-839	67	1	total	total	NOUN
ajbmeb-839	67	2	(	(	PUNCT
ajbmeb-839	67	3	billion	billion	NUM
ajbmeb-839	67	4	iraqi	iraqi	ADJ
ajbmeb-839	67	5	dinars	dinar	NOUN
ajbmeb-839	67	6	)	)	PUNCT
ajbmeb-839	67	7	growth	growth	NOUN
ajbmeb-839	67	8	rate	rate	NOUN
ajbmeb-839	67	9	over	over	ADP
ajbmeb-839	67	10	the	the	DET
ajbmeb-839	67	11	previous	previous	ADJ
ajbmeb-839	67	12	year	year	NOUN
ajbmeb-839	67	13	investme	investme	NOUN
ajbmeb-839	67	14	nt	nt	PROPN
ajbmeb-839	67	15	budget	budget	NOUN
ajbmeb-839	67	16	(	(	PUNCT
ajbmeb-839	67	17	billion	billion	NUM
ajbmeb-839	67	18	iraqi	iraqi	ADJ
ajbmeb-839	67	19	dinars	dinar	NOUN
ajbmeb-839	67	20	)	)	PUNCT
ajbmeb-839	67	21	growth	growth	NOUN
ajbmeb-839	67	22	rate	rate	NOUN
ajbmeb-839	67	23	over	over	ADP
ajbmeb-839	67	24	the	the	DET
ajbmeb-839	67	25	previous	previous	ADJ
ajbmeb-839	67	26	year	year	NOUN
ajbmeb-839	67	27	current	current	ADJ
ajbmeb-839	67	28	budget	budget	NOUN
ajbmeb-839	67	29	amounts	amount	VERB
ajbmeb-839	67	30	(	(	PUNCT
ajbmeb-839	67	31	billion	billion	NUM
ajbmeb-839	67	32	iraqi	iraqi	ADJ
ajbmeb-839	67	33	dinars	dinar	NOUN
ajbmeb-839	67	34	)	)	PUNCT
ajbmeb-839	67	35	year	year	NOUN
ajbmeb-839	67	36	2010	2010	NUM
ajbmeb-839	67	37	41000	41000	NUM
ajbmeb-839	67	38	ـــــــ	ـــــــ	NOUN
ajbmeb-839	67	39	19000	19000	NUM
ajbmeb-839	67	40	ـــــــ	ـــــــ	NOUN
ajbmeb-839	67	41	60000	60000	NUM
ajbmeb-839	67	42	74000	74000	NUM
ajbmeb-839	67	43	43	43	NUM
ajbmeb-839	67	44	27000	27000	NUM
ajbmeb-839	67	45	15	15	NUM
ajbmeb-839	67	46	47000	47000	NUM
ajbmeb-839	67	47	2011	2011	NUM
ajbmeb-839	67	48	91000	91000	NUM
ajbmeb-839	67	49	39	39	NUM
ajbmeb-839	67	50	38000	38000	NUM
ajbmeb-839	67	51	13	13	NUM
ajbmeb-839	67	52	53000	53000	NUM
ajbmeb-839	67	53	2012	2012	NUM
ajbmeb-839	67	54	113000	113000	NUM
ajbmeb-839	67	55	27	27	NUM
ajbmeb-839	67	56	48000	48000	NUM
ajbmeb-839	67	57	21	21	NUM
ajbmeb-839	67	58	64000	64000	NUM
ajbmeb-839	67	59	2013	2013	NUM
ajbmeb-839	67	60	2the	2the	NUM
ajbmeb-839	67	61	planned	plan	VERB
ajbmeb-839	67	62	expenditures	expenditure	NOUN
ajbmeb-839	67	63	for	for	ADP
ajbmeb-839	67	64	the	the	DET
ajbmeb-839	67	65	accounts	account	NOUN
ajbmeb-839	67	66	(	(	PUNCT
ajbmeb-839	67	67	other	other	ADJ
ajbmeb-839	67	68	allocations	allocation	NOUN
ajbmeb-839	67	69	/	/	SYM
ajbmeb-839	67	70	3119	3119	NUM
ajbmeb-839	67	71	,	,	PUNCT
ajbmeb-839	67	72	workers	worker	NOUN
ajbmeb-839	67	73	’	’	PART
ajbmeb-839	67	74	wages	wage	NOUN
ajbmeb-839	67	75	/	/	SYM
ajbmeb-839	67	76	3121	3121	NUM
ajbmeb-839	67	77	)	)	PUNCT
ajbmeb-839	67	78	were	be	AUX
ajbmeb-839	67	79	exceeded	exceed	VERB
ajbmeb-839	67	80	in	in	ADP
ajbmeb-839	67	81	most	most	ADJ
ajbmeb-839	67	82	municipal	municipal	ADJ
ajbmeb-839	67	83	institutions	institution	NOUN
ajbmeb-839	67	84	without	without	ADP
ajbmeb-839	67	85	obtaining	obtain	VERB
ajbmeb-839	67	86	the	the	DET
ajbmeb-839	67	87	original	original	ADJ
ajbmeb-839	67	88	approvals	approval	NOUN
ajbmeb-839	67	89	for	for	ADP
ajbmeb-839	67	90	this	this	PRON
ajbmeb-839	67	91	during	during	ADP
ajbmeb-839	67	92	the	the	DET
ajbmeb-839	67	93	year	year	NOUN
ajbmeb-839	67	94	2016	2016	NUM
ajbmeb-839	67	95	,	,	PUNCT
ajbmeb-839	67	96	and	and	CCONJ
ajbmeb-839	67	97	the	the	DET
ajbmeb-839	67	98	municipalities	municipality	NOUN
ajbmeb-839	67	99	of	of	ADP
ajbmeb-839	67	100	wasit	wasit	PROPN
ajbmeb-839	67	101	justified	justify	VERB
ajbmeb-839	67	102	this	this	PRON
ajbmeb-839	67	103	by	by	ADP
ajbmeb-839	67	104	receiving	receive	VERB
ajbmeb-839	67	105	sums	sum	NOUN
ajbmeb-839	67	106	from	from	ADP
ajbmeb-839	67	107	the	the	DET
ajbmeb-839	67	108	treasury	treasury	NOUN
ajbmeb-839	67	109	grant	grant	NOUN
ajbmeb-839	67	110	and	and	CCONJ
ajbmeb-839	67	111	the	the	DET
ajbmeb-839	67	112	cleaning	cleaning	NOUN
ajbmeb-839	67	113	grant	grant	NOUN
ajbmeb-839	67	114	from	from	ADP
ajbmeb-839	67	115	the	the	DET
ajbmeb-839	67	116	governorate	governorate	NOUN
ajbmeb-839	67	117	and	and	CCONJ
ajbmeb-839	67	118	the	the	DET
ajbmeb-839	67	119	ministry	ministry	PROPN
ajbmeb-839	67	120	of	of	ADP
ajbmeb-839	67	121	finance	finance	PROPN
ajbmeb-839	67	122	not	not	PART
ajbmeb-839	67	123	accepting	accept	VERB
ajbmeb-839	67	124	transfers	transfer	NOUN
ajbmeb-839	67	125	on	on	ADP
ajbmeb-839	67	126	account	account	NOUN
ajbmeb-839	67	127	(	(	PUNCT
ajbmeb-839	67	128	31	31	NUM
ajbmeb-839	67	129	)	)	PUNCT
ajbmeb-839	67	130	,	,	PUNCT
ajbmeb-839	67	131	as	as	ADV
ajbmeb-839	67	132	well	well	ADV
ajbmeb-839	67	133	as	as	ADV
ajbmeb-839	67	134	and	and	CCONJ
ajbmeb-839	67	135	as	as	SCONJ
ajbmeb-839	67	136	indicated	indicate	VERB
ajbmeb-839	67	137	in	in	ADP
ajbmeb-839	67	138	the	the	DET
ajbmeb-839	67	139	table	table	NOUN
ajbmeb-839	67	140	below	below	ADV
ajbmeb-839	67	141	:	:	PUNCT
ajbmeb-839	67	142	checking	check	VERB
ajbmeb-839	67	143	the	the	DET
ajbmeb-839	67	144	cash	cash	NOUN
ajbmeb-839	67	145	balance	balance	NOUN
ajbmeb-839	67	146	certificate	certificate	NOUN
ajbmeb-839	67	147	in	in	ADP
ajbmeb-839	67	148	the	the	DET
ajbmeb-839	67	149	bank	bank	NOUN
ajbmeb-839	67	150	accounting	accounting	NOUN
ajbmeb-839	67	151	/	/	SYM
ajbmeb-839	67	152	44	44	NUM
ajbmeb-839	67	153	:	:	PUNCT
ajbmeb-839	67	154	this	this	DET
ajbmeb-839	67	155	certificate	certificate	NOUN
ajbmeb-839	67	156	is	be	AUX
ajbmeb-839	67	157	used	use	VERB
ajbmeb-839	67	158	to	to	PART
ajbmeb-839	67	159	perform	perform	VERB
ajbmeb-839	67	160	the	the	DET
ajbmeb-839	67	161	process	process	NOUN
ajbmeb-839	67	162	of	of	ADP
ajbmeb-839	67	163	matching	match	VERB
ajbmeb-839	67	164	the	the	DET
ajbmeb-839	67	165	cash	cash	NOUN
ajbmeb-839	67	166	balance	balance	NOUN
ajbmeb-839	67	167	of	of	ADP
ajbmeb-839	67	168	the	the	DET
ajbmeb-839	67	169	bank	bank	NOUN
ajbmeb-839	67	170	account	account	NOUN
ajbmeb-839	67	171	according	accord	VERB
ajbmeb-839	67	172	to	to	ADP
ajbmeb-839	67	173	the	the	DET
ajbmeb-839	67	174	records	record	NOUN
ajbmeb-839	67	175	(	(	PUNCT
ajbmeb-839	67	176	general	general	ADJ
ajbmeb-839	67	177	daily	daily	ADJ
ajbmeb-839	67	178	record	record	NOUN
ajbmeb-839	67	179	86	86	NUM
ajbmeb-839	67	180	)	)	PUNCT
ajbmeb-839	67	181	with	with	ADP
ajbmeb-839	67	182	the	the	DET
ajbmeb-839	67	183	cash	cash	NOUN
ajbmeb-839	67	184	balance	balance	NOUN
ajbmeb-839	67	185	of	of	ADP
ajbmeb-839	67	186	the	the	DET
ajbmeb-839	67	187	bank	bank	NOUN
ajbmeb-839	67	188	account	account	NOUN
ajbmeb-839	67	189	in	in	ADP
ajbmeb-839	67	190	the	the	DET
ajbmeb-839	67	191	bank	bank	NOUN
ajbmeb-839	67	192	statement	statement	NOUN
ajbmeb-839	67	193	that	that	PRON
ajbmeb-839	67	194	is	be	AUX
ajbmeb-839	67	195	sent	send	VERB
ajbmeb-839	67	196	by	by	ADP
ajbmeb-839	67	197	the	the	DET
ajbmeb-839	67	198	bank	bank	NOUN
ajbmeb-839	67	199	monthly	monthly	ADV
ajbmeb-839	67	200	.	.	PUNCT
ajbmeb-839	68	1	•	•	NUM
ajbmeb-839	68	2	american	american	PROPN
ajbmeb-839	68	3	journal	journal	PROPN
ajbmeb-839	68	4	of	of	ADP
ajbmeb-839	68	5	business	business	NOUN
ajbmeb-839	68	6	management	management	NOUN
ajbmeb-839	68	7	,	,	PUNCT
ajbmeb-839	68	8	economics	economic	NOUN
ajbmeb-839	68	9	and	and	CCONJ
ajbmeb-839	68	10	banking	banking	NOUN
ajbmeb-839	68	11	volume	volume	NOUN
ajbmeb-839	68	12	12	12	NUM
ajbmeb-839	68	13	may	may	PROPN
ajbmeb-839	68	14	,	,	PUNCT
ajbmeb-839	68	15	2023	2023	NUM
ajbmeb-839	68	16	p	p	NOUN
ajbmeb-839	68	17	a	a	DET
ajbmeb-839	68	18	g	g	NOUN
ajbmeb-839	68	19	e	e	NOUN
ajbmeb-839	68	20	|	|	ADV
ajbmeb-839	68	21	80	80	NUM
ajbmeb-839	68	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-839	68	23	dinars	dinar	VERB
ajbmeb-839	68	24	excess	excess	ADJ
ajbmeb-839	68	25	percentage	percentage	NOUN
ajbmeb-839	68	26	actual	actual	ADJ
ajbmeb-839	68	27	expenses	expense	NOUN
ajbmeb-839	68	28	million	million	NUM
ajbmeb-839	68	29	iraqi	iraqi	ADJ
ajbmeb-839	68	30	dinars	dinar	NOUN
ajbmeb-839	68	31	planned	plan	VERB
ajbmeb-839	68	32	expenses	expense	NOUN
ajbmeb-839	68	33	million	million	NUM
ajbmeb-839	68	34	iraqi	iraqi	ADJ
ajbmeb-839	68	35	dinars	dinar	NOUN
ajbmeb-839	68	36	account	account	NOUN
ajbmeb-839	68	37	name	name	NOUN
ajbmeb-839	68	38	75	75	NUM
ajbmeb-839	68	39	%	%	NOUN
ajbmeb-839	69	1	618	618	NUM
ajbmeb-839	69	2	352	352	NUM
ajbmeb-839	69	3	other	other	ADJ
ajbmeb-839	69	4	provisions	provision	NOUN
ajbmeb-839	69	5	/	/	SYM
ajbmeb-839	69	6	3119	3119	NUM
ajbmeb-839	69	7	188	188	NUM
ajbmeb-839	69	8	%	%	NOUN
ajbmeb-839	69	9	1901	1901	NUM
ajbmeb-839	69	10	660	660	NUM
ajbmeb-839	69	11	workers	worker	NOUN
ajbmeb-839	69	12	wages	wage	VERB
ajbmeb-839	69	13	/	/	SYM
ajbmeb-839	69	14	3121	3121	NUM
ajbmeb-839	69	15	3the	3the	DET
ajbmeb-839	69	16	failure	failure	NOUN
ajbmeb-839	69	17	of	of	ADP
ajbmeb-839	69	18	some	some	DET
ajbmeb-839	69	19	institutions	institution	NOUN
ajbmeb-839	69	20	affiliated	affiliate	VERB
ajbmeb-839	69	21	to	to	ADP
ajbmeb-839	69	22	ministries	ministry	NOUN
ajbmeb-839	69	23	and	and	CCONJ
ajbmeb-839	69	24	independent	independent	ADJ
ajbmeb-839	69	25	bodies	body	NOUN
ajbmeb-839	69	26	to	to	PART
ajbmeb-839	69	27	take	take	VERB
ajbmeb-839	69	28	advantage	advantage	NOUN
ajbmeb-839	69	29	of	of	ADP
ajbmeb-839	69	30	the	the	DET
ajbmeb-839	69	31	annual	annual	ADJ
ajbmeb-839	69	32	financial	financial	ADJ
ajbmeb-839	69	33	allocations	allocation	NOUN
ajbmeb-839	69	34	allocated	allocate	VERB
ajbmeb-839	69	35	to	to	ADP
ajbmeb-839	69	36	them	they	PRON
ajbmeb-839	69	37	by	by	ADP
ajbmeb-839	69	38	the	the	DET
ajbmeb-839	69	39	ministry	ministry	PROPN
ajbmeb-839	69	40	of	of	ADP
ajbmeb-839	69	41	finance	finance	PROPN
ajbmeb-839	69	42	,	,	PUNCT
ajbmeb-839	69	43	which	which	PRON
ajbmeb-839	69	44	indicates	indicate	VERB
ajbmeb-839	69	45	the	the	DET
ajbmeb-839	69	46	lack	lack	NOUN
ajbmeb-839	69	47	of	of	ADP
ajbmeb-839	69	48	adoption	adoption	NOUN
ajbmeb-839	69	49	of	of	ADP
ajbmeb-839	69	50	scientific	scientific	ADJ
ajbmeb-839	69	51	bases	basis	NOUN
ajbmeb-839	69	52	in	in	ADP
ajbmeb-839	69	53	monitoring	monitor	VERB
ajbmeb-839	69	54	these	these	DET
ajbmeb-839	69	55	allocations	allocation	NOUN
ajbmeb-839	69	56	,	,	PUNCT
ajbmeb-839	69	57	which	which	PRON
ajbmeb-839	69	58	leads	lead	VERB
ajbmeb-839	69	59	to	to	ADP
ajbmeb-839	69	60	the	the	DET
ajbmeb-839	69	61	non	non	ADJ
ajbmeb-839	69	62	-	-	NOUN
ajbmeb-839	69	63	benefit	benefit	NOUN
ajbmeb-839	69	64	of	of	ADP
ajbmeb-839	69	65	other	other	ADJ
ajbmeb-839	69	66	parties	party	NOUN
ajbmeb-839	69	67	from	from	ADP
ajbmeb-839	69	68	them	they	PRON
ajbmeb-839	69	69	.	.	PUNCT
ajbmeb-839	70	1	also	also	ADV
ajbmeb-839	70	2	,	,	PUNCT
ajbmeb-839	70	3	checks	check	NOUN
ajbmeb-839	70	4	in	in	ADP
ajbmeb-839	70	5	the	the	DET
ajbmeb-839	70	6	amount	amount	NOUN
ajbmeb-839	70	7	of	of	ADP
ajbmeb-839	70	8	(	(	PUNCT
ajbmeb-839	70	9	2178	2178	NUM
ajbmeb-839	70	10	)	)	SYM
ajbmeb-839	70	11	million	million	NUM
ajbmeb-839	70	12	dinars	dinar	NOUN
ajbmeb-839	70	13	(	(	PUNCT
ajbmeb-839	70	14	two	two	NUM
ajbmeb-839	70	15	billion	billion	NUM
ajbmeb-839	70	16	,	,	PUNCT
ajbmeb-839	70	17	one	one	NUM
ajbmeb-839	70	18	hundred	hundred	NUM
ajbmeb-839	70	19	and	and	CCONJ
ajbmeb-839	70	20	seventy	seventy	NUM
ajbmeb-839	70	21	-	-	PUNCT
ajbmeb-839	70	22	eight	eight	NUM
ajbmeb-839	70	23	million	million	NUM
ajbmeb-839	70	24	dinars	dinar	NOUN
ajbmeb-839	70	25	)	)	PUNCT
ajbmeb-839	70	26	were	be	AUX
ajbmeb-839	70	27	revoked	revoke	VERB
ajbmeb-839	70	28	,	,	PUNCT
ajbmeb-839	70	29	and	and	CCONJ
ajbmeb-839	70	30	the	the	DET
ajbmeb-839	70	31	amounts	amount	NOUN
ajbmeb-839	70	32	of	of	ADP
ajbmeb-839	70	33	those	those	DET
ajbmeb-839	70	34	checks	check	NOUN
ajbmeb-839	70	35	were	be	AUX
ajbmeb-839	70	36	reversed	reverse	VERB
ajbmeb-839	70	37	,	,	PUNCT
ajbmeb-839	70	38	and	and	CCONJ
ajbmeb-839	70	39	the	the	DET
ajbmeb-839	70	40	competent	competent	ADJ
ajbmeb-839	70	41	supervisory	supervisory	ADJ
ajbmeb-839	70	42	authority	authority	NOUN
ajbmeb-839	70	43	was	be	AUX
ajbmeb-839	70	44	not	not	PART
ajbmeb-839	70	45	informed	inform	VERB
ajbmeb-839	70	46	of	of	ADP
ajbmeb-839	70	47	the	the	DET
ajbmeb-839	70	48	reasons	reason	NOUN
ajbmeb-839	70	49	for	for	ADP
ajbmeb-839	70	50	that	that	PRON
ajbmeb-839	70	51	.	.	PUNCT
ajbmeb-839	71	1	4amounts	4amount	NOUN
ajbmeb-839	71	2	were	be	AUX
ajbmeb-839	71	3	disbursed	disburse	VERB
ajbmeb-839	71	4	for	for	ADP
ajbmeb-839	71	5	projects	project	NOUN
ajbmeb-839	71	6	dating	date	VERB
ajbmeb-839	71	7	back	back	ADV
ajbmeb-839	71	8	to	to	ADP
ajbmeb-839	71	9	the	the	DET
ajbmeb-839	71	10	year	year	NOUN
ajbmeb-839	71	11	/	/	SYM
ajbmeb-839	71	12	2016	2016	NUM
ajbmeb-839	71	13	in	in	ADP
ajbmeb-839	71	14	contravention	contravention	NOUN
ajbmeb-839	71	15	of	of	ADP
ajbmeb-839	71	16	the	the	DET
ajbmeb-839	71	17	provisions	provision	NOUN
ajbmeb-839	71	18	of	of	ADP
ajbmeb-839	71	19	article	article	NOUN
ajbmeb-839	71	20	(	(	PUNCT
ajbmeb-839	71	21	2	2	NUM
ajbmeb-839	71	22	-	-	PUNCT
ajbmeb-839	71	23	1third	1third	NUM
ajbmeb-839	71	24	)	)	PUNCT
ajbmeb-839	71	25	section	section	NOUN
ajbmeb-839	71	26	two	two	NUM
ajbmeb-839	71	27	of	of	ADP
ajbmeb-839	71	28	the	the	DET
ajbmeb-839	71	29	federal	federal	ADJ
ajbmeb-839	71	30	budget	budget	NOUN
ajbmeb-839	71	31	implementation	implementation	NOUN
ajbmeb-839	71	32	instructions	instruction	NOUN
ajbmeb-839	71	33	for	for	ADP
ajbmeb-839	71	34	the	the	DET
ajbmeb-839	71	35	year	year	NOUN
ajbmeb-839	71	36	/	/	SYM
ajbmeb-839	71	37	2017	2017	NUM
ajbmeb-839	71	38	,	,	PUNCT
ajbmeb-839	71	39	which	which	PRON
ajbmeb-839	71	40	stipulated	stipulate	VERB
ajbmeb-839	71	41	adherence	adherence	NOUN
ajbmeb-839	71	42	to	to	ADP
ajbmeb-839	71	43	the	the	DET
ajbmeb-839	71	44	appropriations	appropriation	NOUN
ajbmeb-839	71	45	allocated	allocate	VERB
ajbmeb-839	71	46	in	in	ADP
ajbmeb-839	71	47	the	the	DET
ajbmeb-839	71	48	federal	federal	ADJ
ajbmeb-839	71	49	general	general	ADJ
ajbmeb-839	71	50	budget	budget	NOUN
ajbmeb-839	71	51	,	,	PUNCT
ajbmeb-839	71	52	and	and	CCONJ
ajbmeb-839	71	53	the	the	DET
ajbmeb-839	71	54	financial	financial	ADJ
ajbmeb-839	71	55	commitment	commitment	NOUN
ajbmeb-839	71	56	should	should	AUX
ajbmeb-839	71	57	not	not	PART
ajbmeb-839	71	58	be	be	AUX
ajbmeb-839	71	59	entered	enter	VERB
ajbmeb-839	71	60	into	into	ADP
ajbmeb-839	71	61	in	in	ADP
ajbmeb-839	71	62	excess	excess	NOUN
ajbmeb-839	71	63	of	of	ADP
ajbmeb-839	71	64	the	the	DET
ajbmeb-839	71	65	financial	financial	ADJ
ajbmeb-839	71	66	budget	budget	NOUN
ajbmeb-839	71	67	allocations	allocation	NOUN
ajbmeb-839	71	68	except	except	SCONJ
ajbmeb-839	71	69	in	in	ADP
ajbmeb-839	71	70	the	the	DET
ajbmeb-839	71	71	case	case	NOUN
ajbmeb-839	71	72	of	of	ADP
ajbmeb-839	71	73	resorting	resort	VERB
ajbmeb-839	71	74	to	to	ADP
ajbmeb-839	71	75	transfers	transfer	NOUN
ajbmeb-839	71	76	after	after	ADP
ajbmeb-839	71	77	obtaining	obtain	VERB
ajbmeb-839	71	78	the	the	DET
ajbmeb-839	71	79	approval	approval	NOUN
ajbmeb-839	71	80	of	of	ADP
ajbmeb-839	71	81	the	the	DET
ajbmeb-839	71	82	ministry	ministry	PROPN
ajbmeb-839	71	83	of	of	ADP
ajbmeb-839	71	84	finance	finance	PROPN
ajbmeb-839	71	85	.	.	PUNCT
ajbmeb-839	72	1	conclusions	conclusion	NOUN
ajbmeb-839	72	2	:	:	PUNCT
ajbmeb-839	72	3	the	the	DET
ajbmeb-839	72	4	financial	financial	ADJ
ajbmeb-839	72	5	information	information	NOUN
ajbmeb-839	72	6	is	be	AUX
ajbmeb-839	72	7	generally	generally	ADV
ajbmeb-839	72	8	disclosed	disclose	VERB
ajbmeb-839	72	9	through	through	ADP
ajbmeb-839	72	10	the	the	DET
ajbmeb-839	72	11	financial	financial	ADJ
ajbmeb-839	72	12	statements	statement	NOUN
ajbmeb-839	72	13	and	and	CCONJ
ajbmeb-839	72	14	the	the	DET
ajbmeb-839	72	15	additional	additional	ADJ
ajbmeb-839	72	16	financial	financial	ADJ
ajbmeb-839	72	17	statements	statement	NOUN
ajbmeb-839	72	18	attached	attach	VERB
ajbmeb-839	72	19	,	,	PUNCT
ajbmeb-839	72	20	as	as	SCONJ
ajbmeb-839	72	21	it	it	PRON
ajbmeb-839	72	22	provides	provide	VERB
ajbmeb-839	72	23	details	detail	NOUN
ajbmeb-839	72	24	of	of	ADP
ajbmeb-839	72	25	some	some	PRON
ajbmeb-839	72	26	of	of	ADP
ajbmeb-839	72	27	the	the	DET
ajbmeb-839	72	28	items	item	NOUN
ajbmeb-839	72	29	that	that	PRON
ajbmeb-839	72	30	were	be	AUX
ajbmeb-839	72	31	mentioned	mention	VERB
ajbmeb-839	72	32	in	in	ADP
ajbmeb-839	72	33	the	the	DET
ajbmeb-839	72	34	body	body	NOUN
ajbmeb-839	72	35	of	of	ADP
ajbmeb-839	72	36	the	the	DET
ajbmeb-839	72	37	financial	financial	ADJ
ajbmeb-839	72	38	statements	statement	NOUN
ajbmeb-839	72	39	and	and	CCONJ
ajbmeb-839	72	40	reports	report	NOUN
ajbmeb-839	72	41	,	,	PUNCT
ajbmeb-839	72	42	and	and	CCONJ
ajbmeb-839	72	43	includes	include	VERB
ajbmeb-839	72	44	detailed	detailed	ADJ
ajbmeb-839	72	45	statements	statement	NOUN
ajbmeb-839	72	46	of	of	ADP
ajbmeb-839	72	47	the	the	DET
ajbmeb-839	72	48	items	item	NOUN
ajbmeb-839	72	49	of	of	ADP
ajbmeb-839	72	50	fixed	fix	VERB
ajbmeb-839	72	51	assets	asset	NOUN
ajbmeb-839	72	52	and	and	CCONJ
ajbmeb-839	72	53	their	their	PRON
ajbmeb-839	72	54	accumulated	accumulate	VERB
ajbmeb-839	72	55	depreciation	depreciation	NOUN
ajbmeb-839	72	56	.	.	PUNCT
ajbmeb-839	73	1	in	in	ADP
ajbmeb-839	73	2	government	government	NOUN
ajbmeb-839	73	3	institutions	institution	NOUN
ajbmeb-839	73	4	,	,	PUNCT
ajbmeb-839	73	5	current	current	ADJ
ajbmeb-839	73	6	financial	financial	ADJ
ajbmeb-839	73	7	information	information	NOUN
ajbmeb-839	73	8	is	be	AUX
ajbmeb-839	73	9	disclosed	disclose	VERB
ajbmeb-839	73	10	.	.	PUNCT
ajbmeb-839	74	1	and	and	CCONJ
ajbmeb-839	74	2	the	the	DET
ajbmeb-839	74	3	previous	previous	ADJ
ajbmeb-839	74	4	one	one	NUM
ajbmeb-839	74	5	through	through	ADP
ajbmeb-839	74	6	the	the	DET
ajbmeb-839	74	7	record	record	NOUN
ajbmeb-839	74	8	of	of	ADP
ajbmeb-839	74	9	annual	annual	ADJ
ajbmeb-839	74	10	accounts	account	NOUN
ajbmeb-839	74	11	consolidation	consolidation	NOUN
ajbmeb-839	74	12	,	,	PUNCT
ajbmeb-839	74	13	in	in	ADP
ajbmeb-839	74	14	which	which	PRON
ajbmeb-839	74	15	the	the	DET
ajbmeb-839	74	16	accounting	accounting	NOUN
ajbmeb-839	74	17	data	datum	NOUN
ajbmeb-839	74	18	is	be	AUX
ajbmeb-839	74	19	recorded	record	VERB
ajbmeb-839	74	20	from	from	ADP
ajbmeb-839	74	21	the	the	DET
ajbmeb-839	74	22	trial	trial	NOUN
ajbmeb-839	74	23	balance	balance	NOUN
ajbmeb-839	74	24	and	and	CCONJ
ajbmeb-839	74	25	the	the	DET
ajbmeb-839	74	26	analytical	analytical	ADJ
ajbmeb-839	74	27	account	account	NOUN
ajbmeb-839	74	28	statements	statement	NOUN
ajbmeb-839	74	29	attached	attach	VERB
ajbmeb-839	74	30	to	to	ADP
ajbmeb-839	74	31	it	it	PRON
ajbmeb-839	74	32	for	for	ADP
ajbmeb-839	74	33	the	the	DET
ajbmeb-839	74	34	month	month	NOUN
ajbmeb-839	74	35	of	of	ADP
ajbmeb-839	74	36	december	december	PROPN
ajbmeb-839	74	37	of	of	ADP
ajbmeb-839	74	38	each	each	DET
ajbmeb-839	74	39	year	year	NOUN
ajbmeb-839	74	40	and	and	CCONJ
ajbmeb-839	74	41	for	for	ADP
ajbmeb-839	74	42	the	the	DET
ajbmeb-839	74	43	period	period	NOUN
ajbmeb-839	74	44	of	of	ADP
ajbmeb-839	74	45	the	the	DET
ajbmeb-839	74	46	final	final	ADJ
ajbmeb-839	74	47	accounts	account	NOUN
ajbmeb-839	74	48	of	of	ADP
ajbmeb-839	74	49	the	the	DET
ajbmeb-839	74	50	same	same	ADJ
ajbmeb-839	74	51	year	year	NOUN
ajbmeb-839	74	52	,	,	PUNCT
ajbmeb-839	74	53	in	in	ADP
ajbmeb-839	74	54	order	order	NOUN
ajbmeb-839	74	55	to	to	PART
ajbmeb-839	74	56	achieve	achieve	VERB
ajbmeb-839	74	57	the	the	DET
ajbmeb-839	74	58	integration	integration	NOUN
ajbmeb-839	74	59	of	of	ADP
ajbmeb-839	74	60	the	the	DET
ajbmeb-839	74	61	accounting	accounting	NOUN
ajbmeb-839	74	62	cycle	cycle	NOUN
ajbmeb-839	74	63	by	by	ADP
ajbmeb-839	74	64	rotating	rotate	VERB
ajbmeb-839	74	65	those	those	DET
ajbmeb-839	74	66	corresponding	corresponding	ADJ
ajbmeb-839	74	67	financial	financial	ADJ
ajbmeb-839	74	68	statements	statement	NOUN
ajbmeb-839	74	69	from	from	ADP
ajbmeb-839	74	70	year	year	NOUN
ajbmeb-839	74	71	to	to	ADP
ajbmeb-839	74	72	year	year	NOUN
ajbmeb-839	74	73	.	.	PUNCT
ajbmeb-839	75	1	other	other	ADJ
ajbmeb-839	75	2	,	,	PUNCT
ajbmeb-839	75	3	.	.	PUNCT
ajbmeb-839	76	1	this	this	PRON
ajbmeb-839	76	2	requires	require	VERB
ajbmeb-839	76	3	the	the	DET
ajbmeb-839	76	4	external	external	ADJ
ajbmeb-839	76	5	auditor	auditor	NOUN
ajbmeb-839	76	6	to	to	PART
ajbmeb-839	76	7	avoid	avoid	VERB
ajbmeb-839	76	8	audit	audit	NOUN
ajbmeb-839	76	9	risks	risk	NOUN
ajbmeb-839	76	10	at	at	ADP
ajbmeb-839	76	11	the	the	DET
ajbmeb-839	76	12	level	level	NOUN
ajbmeb-839	76	13	of	of	ADP
ajbmeb-839	76	14	the	the	DET
ajbmeb-839	76	15	account	account	NOUN
ajbmeb-839	76	16	balance	balance	NOUN
ajbmeb-839	76	17	and	and	CCONJ
ajbmeb-839	76	18	at	at	ADP
ajbmeb-839	76	19	the	the	DET
ajbmeb-839	76	20	level	level	NOUN
ajbmeb-839	76	21	of	of	ADP
ajbmeb-839	76	22	the	the	DET
ajbmeb-839	76	23	financial	financial	ADJ
ajbmeb-839	76	24	statements	statement	NOUN
ajbmeb-839	76	25	.	.	PUNCT
ajbmeb-839	77	1	as	as	SCONJ
ajbmeb-839	77	2	the	the	DET
ajbmeb-839	77	3	financial	financial	ADJ
ajbmeb-839	77	4	records	record	NOUN
ajbmeb-839	77	5	of	of	ADP
ajbmeb-839	77	6	some	some	DET
ajbmeb-839	77	7	government	government	NOUN
ajbmeb-839	77	8	formations	formation	NOUN
ajbmeb-839	77	9	showed	show	VERB
ajbmeb-839	77	10	balances	balance	NOUN
ajbmeb-839	77	11	for	for	ADP
ajbmeb-839	77	12	debit	debit	NOUN
ajbmeb-839	77	13	and	and	CCONJ
ajbmeb-839	77	14	credit	credit	NOUN
ajbmeb-839	77	15	accounts	account	NOUN
ajbmeb-839	77	16	,	,	PUNCT
ajbmeb-839	77	17	advances	advance	NOUN
ajbmeb-839	77	18	,	,	PUNCT
ajbmeb-839	77	19	and	and	CCONJ
ajbmeb-839	77	20	withholding	withholding	NOUN
ajbmeb-839	77	21	that	that	PRON
ajbmeb-839	77	22	violate	violate	VERB
ajbmeb-839	77	23	their	their	PRON
ajbmeb-839	77	24	accounting	accounting	NOUN
ajbmeb-839	77	25	nature	nature	NOUN
ajbmeb-839	77	26	,	,	PUNCT
ajbmeb-839	77	27	due	due	ADP
ajbmeb-839	77	28	to	to	ADP
ajbmeb-839	77	29	the	the	DET
ajbmeb-839	77	30	disbursement	disbursement	NOUN
ajbmeb-839	77	31	of	of	ADP
ajbmeb-839	77	32	more	more	ADJ
ajbmeb-839	77	33	than	than	ADP
ajbmeb-839	77	34	the	the	DET
ajbmeb-839	77	35	funding	funding	NOUN
ajbmeb-839	77	36	received	receive	VERB
ajbmeb-839	77	37	from	from	ADP
ajbmeb-839	77	38	the	the	DET
ajbmeb-839	77	39	ministry	ministry	PROPN
ajbmeb-839	77	40	of	of	ADP
ajbmeb-839	77	41	finance	finance	PROPN
ajbmeb-839	77	42	,	,	PUNCT
ajbmeb-839	77	43	depending	depend	VERB
ajbmeb-839	77	44	on	on	ADP
ajbmeb-839	77	45	the	the	DET
ajbmeb-839	77	46	rights	right	NOUN
ajbmeb-839	77	47	of	of	ADP
ajbmeb-839	77	48	others	other	NOUN
ajbmeb-839	77	49	with	with	ADP
ajbmeb-839	77	50	these	these	DET
ajbmeb-839	77	51	institutions	institution	NOUN
ajbmeb-839	77	52	.	.	PUNCT
ajbmeb-839	78	1	american	american	PROPN
ajbmeb-839	78	2	journal	journal	PROPN
ajbmeb-839	78	3	of	of	ADP
ajbmeb-839	78	4	business	business	NOUN
ajbmeb-839	78	5	management	management	NOUN
ajbmeb-839	78	6	,	,	PUNCT
ajbmeb-839	78	7	economics	economic	NOUN
ajbmeb-839	78	8	and	and	CCONJ
ajbmeb-839	78	9	banking	banking	NOUN
ajbmeb-839	78	10	volume	volume	NOUN
ajbmeb-839	78	11	12	12	NUM
ajbmeb-839	78	12	may	may	PROPN
ajbmeb-839	78	13	,	,	PUNCT
ajbmeb-839	78	14	2023	2023	NUM
ajbmeb-839	78	15	p	p	NOUN
ajbmeb-839	78	16	a	a	DET
ajbmeb-839	78	17	g	g	NOUN
ajbmeb-839	78	18	e	e	NOUN
ajbmeb-839	78	19	|	|	ADV
ajbmeb-839	78	20	81	81	NUM
ajbmeb-839	78	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-839	78	22	references	reference	NOUN
ajbmeb-839	78	23	:	:	PUNCT
ajbmeb-839	78	24	1	1	X
ajbmeb-839	78	25	.	.	X
ajbmeb-839	78	26	abd	abd	PROPN
ajbmeb-839	78	27	,	,	PUNCT
ajbmeb-839	78	28	w.	w.	PROPN
ajbmeb-839	78	29	h.	h.	PROPN
ajbmeb-839	78	30	,	,	PUNCT
ajbmeb-839	78	31	kareemb	kareemb	PROPN
ajbmeb-839	78	32	,	,	PUNCT
ajbmeb-839	78	33	a.	a.	PROPN
ajbmeb-839	78	34	d.	d.	PROPN
ajbmeb-839	78	35	,	,	PUNCT
ajbmeb-839	78	36	&	&	CCONJ
ajbmeb-839	78	37	kadhim	kadhim	PROPN
ajbmeb-839	78	38	,	,	PUNCT
ajbmeb-839	78	39	h.	h.	PROPN
ajbmeb-839	78	40	a.	a.	PROPN
ajbmeb-839	78	41	(	(	PUNCT
ajbmeb-839	78	42	2019	2019	NUM
ajbmeb-839	78	43	)	)	PUNCT
ajbmeb-839	78	44	.	.	PUNCT
ajbmeb-839	79	1	audit	audit	NOUN
ajbmeb-839	79	2	program	program	NOUN
ajbmeb-839	79	3	proposal	proposal	NOUN
ajbmeb-839	79	4	for	for	ADP
ajbmeb-839	79	5	local	local	ADJ
ajbmeb-839	79	6	accounts	account	NOUN
ajbmeb-839	79	7	auditors	auditor	NOUN
ajbmeb-839	79	8	:	:	PUNCT
ajbmeb-839	79	9	applied	apply	VERB
ajbmeb-839	79	10	research	research	NOUN
ajbmeb-839	79	11	on	on	ADP
ajbmeb-839	79	12	a	a	DET
ajbmeb-839	79	13	group	group	NOUN
ajbmeb-839	79	14	of	of	ADP
ajbmeb-839	79	15	international	international	ADJ
ajbmeb-839	79	16	auditing	auditing	NOUN
ajbmeb-839	79	17	standards	standard	NOUN
ajbmeb-839	79	18	..	..	PUNCT
ajbmeb-839	79	19	international	international	ADJ
ajbmeb-839	79	20	journal	journal	NOUN
ajbmeb-839	79	21	of	of	ADP
ajbmeb-839	79	22	innovation	innovation	NOUN
ajbmeb-839	79	23	,	,	PUNCT
ajbmeb-839	79	24	creativity	creativity	NOUN
ajbmeb-839	79	25	and	and	CCONJ
ajbmeb-839	79	26	change	change	NOUN
ajbmeb-839	79	27	,	,	PUNCT
ajbmeb-839	79	28	pp	pp	ADJ
ajbmeb-839	79	29	.	.	PUNCT
ajbmeb-839	80	1	7(8	7(8	NUM
ajbmeb-839	80	2	)	)	PUNCT
ajbmeb-839	80	3	,	,	PUNCT
ajbmeb-839	80	4	201	201	NUM
ajbmeb-839	80	5	-	-	SYM
ajbmeb-839	80	6	222	222	NUM
ajbmeb-839	80	7	.	.	NOUN
ajbmeb-839	81	1	2	2	NUM
ajbmeb-839	81	2	.	.	X
ajbmeb-839	81	3	appelbaum	appelbaum	PROPN
ajbmeb-839	81	4	,	,	PUNCT
ajbmeb-839	81	5	d.	d.	PROPN
ajbmeb-839	81	6	a.	a.	PROPN
ajbmeb-839	81	7	,	,	PUNCT
ajbmeb-839	81	8	kogan	kogan	PROPN
ajbmeb-839	81	9	,	,	PUNCT
ajbmeb-839	81	10	a.	a.	PROPN
ajbmeb-839	81	11	,	,	PUNCT
ajbmeb-839	81	12	&	&	CCONJ
ajbmeb-839	81	13	vasarhelyi	vasarhelyi	PROPN
ajbmeb-839	81	14	,	,	PUNCT
ajbmeb-839	81	15	m.	m.	NOUN
ajbmeb-839	81	16	a.	a.	NOUN
ajbmeb-839	81	17	(	(	PUNCT
ajbmeb-839	81	18	2018	2018	NUM
ajbmeb-839	81	19	)	)	PUNCT
ajbmeb-839	81	20	.	.	PUNCT
ajbmeb-839	81	21	.	.	PUNCT
ajbmeb-839	82	1	analytical	analytical	ADJ
ajbmeb-839	82	2	procedures	procedure	NOUN
ajbmeb-839	82	3	in	in	ADP
ajbmeb-839	82	4	external	external	ADJ
ajbmeb-839	82	5	auditing	auditing	NOUN
ajbmeb-839	82	6	:	:	PUNCT
ajbmeb-839	82	7	a	a	DET
ajbmeb-839	82	8	comprehensive	comprehensive	ADJ
ajbmeb-839	82	9	literature	literature	NOUN
ajbmeb-839	82	10	survey	survey	NOUN
ajbmeb-839	82	11	and	and	CCONJ
ajbmeb-839	82	12	framework	framework	NOUN
ajbmeb-839	82	13	for	for	ADP
ajbmeb-839	82	14	external	external	ADJ
ajbmeb-839	82	15	audit	audit	NOUN
ajbmeb-839	82	16	analytics	analytic	NOUN
ajbmeb-839	82	17	..	..	PUNCT
ajbmeb-839	82	18	journal	journal	NOUN
ajbmeb-839	82	19	of	of	ADP
ajbmeb-839	82	20	accounting	accounting	NOUN
ajbmeb-839	82	21	literature	literature	NOUN
ajbmeb-839	82	22	.	.	PUNCT
ajbmeb-839	83	1	3	3	X
ajbmeb-839	83	2	.	.	X
ajbmeb-839	83	3	el	el	PROPN
ajbmeb-839	83	4	toby	toby	PROPN
ajbmeb-839	83	5	,	,	PUNCT
ajbmeb-839	83	6	b.	b.	PROPN
ajbmeb-839	83	7	h.	h.	PROPN
ajbmeb-839	83	8	,	,	PUNCT
ajbmeb-839	83	9	kareem	kareem	PROPN
ajbmeb-839	83	10	,	,	PUNCT
ajbmeb-839	83	11	a.	a.	PROPN
ajbmeb-839	83	12	d.	d.	PROPN
ajbmeb-839	83	13	,	,	PUNCT
ajbmeb-839	83	14	&	&	CCONJ
ajbmeb-839	83	15	abd	abd	PROPN
ajbmeb-839	83	16	,	,	PUNCT
ajbmeb-839	83	17	w.	w.	PROPN
ajbmeb-839	83	18	h.	h.	PROPN
ajbmeb-839	83	19	(	(	PUNCT
ajbmeb-839	83	20	2022	2022	NUM
ajbmeb-839	83	21	)	)	PUNCT
ajbmeb-839	83	22	.	.	PUNCT
ajbmeb-839	84	1	the	the	DET
ajbmeb-839	84	2	possibility	possibility	NOUN
ajbmeb-839	84	3	of	of	ADP
ajbmeb-839	84	4	applying	apply	VERB
ajbmeb-839	84	5	international	international	ADJ
ajbmeb-839	84	6	accounting	accounting	NOUN
ajbmeb-839	84	7	standards	standard	NOUN
ajbmeb-839	84	8	in	in	ADP
ajbmeb-839	84	9	the	the	DET
ajbmeb-839	84	10	public	public	ADJ
ajbmeb-839	84	11	sector	sector	NOUN
ajbmeb-839	84	12	(	(	PUNCT
ajbmeb-839	84	13	ipsas	ipsa	NOUN
ajbmeb-839	84	14	)	)	PUNCT
ajbmeb-839	84	15	in	in	ADP
ajbmeb-839	84	16	the	the	DET
ajbmeb-839	84	17	iraqi	iraqi	ADJ
ajbmeb-839	84	18	government	government	NOUN
ajbmeb-839	84	19	accounting	accounting	NOUN
ajbmeb-839	84	20	system	system	NOUN
ajbmeb-839	84	21	:	:	PUNCT
ajbmeb-839	84	22	exploratory	exploratory	ADJ
ajbmeb-839	84	23	research	research	NOUN
ajbmeb-839	84	24	for	for	ADP
ajbmeb-839	84	25	the	the	DET
ajbmeb-839	84	26	opinions	opinion	NOUN
ajbmeb-839	84	27	of	of	ADP
ajbmeb-839	84	28	accountants	accountant	NOUN
ajbmeb-839	84	29	at	at	ADP
ajbmeb-839	84	30	the	the	DET
ajbmeb-839	84	31	university	university	PROPN
ajbmeb-839	84	32	of	of	ADP
ajbmeb-839	84	33	al	al	PROPN
ajbmeb-839	84	34	-	-	PUNCT
ajbmeb-839	84	35	muthanna	muthanna	NOUN
ajbmeb-839	84	36	.	.	PUNCT
ajbmeb-839	85	1	international	international	ADJ
ajbmeb-839	85	2	journal	journal	PROPN
ajbmeb-839	85	3	of	of	ADP
ajbmeb-839	85	4	professional	professional	PROPN
ajbmeb-839	85	5	business	business	PROPN
ajbmeb-839	85	6	review	review	PROPN
ajbmeb-839	85	7	:	:	PUNCT
ajbmeb-839	85	8	,	,	PUNCT
ajbmeb-839	85	9	pp	pp	X
ajbmeb-839	85	10	.	.	PUNCT
ajbmeb-839	85	11	7(2	7(2	NUM
ajbmeb-839	85	12	)	)	PUNCT
ajbmeb-839	85	13	,	,	PUNCT
ajbmeb-839	85	14	15	15	NUM
ajbmeb-839	85	15	.	.	NOUN
ajbmeb-839	86	1	4	4	NUM
ajbmeb-839	86	2	.	.	X
ajbmeb-839	86	3	fakhfakh	fakhfakh	NOUN
ajbmeb-839	86	4	,	,	PUNCT
ajbmeb-839	86	5	m.	m.	NOUN
ajbmeb-839	86	6	(	(	PUNCT
ajbmeb-839	86	7	2016	2016	NUM
ajbmeb-839	86	8	)	)	PUNCT
ajbmeb-839	86	9	.	.	PUNCT
ajbmeb-839	87	1	linguistic	linguistic	ADJ
ajbmeb-839	87	2	performance	performance	NOUN
ajbmeb-839	87	3	and	and	CCONJ
ajbmeb-839	87	4	legibility	legibility	NOUN
ajbmeb-839	87	5	of	of	ADP
ajbmeb-839	87	6	auditors	auditor	NOUN
ajbmeb-839	87	7	’	'	PUNCT
ajbmeb-839	87	8	reports	report	NOUN
ajbmeb-839	87	9	with	with	ADP
ajbmeb-839	87	10	modified	modified	ADJ
ajbmeb-839	87	11	opinions	opinion	NOUN
ajbmeb-839	87	12	:	:	PUNCT
ajbmeb-839	87	13	an	an	DET
ajbmeb-839	87	14	advanced	advanced	ADJ
ajbmeb-839	87	15	investigation	investigation	NOUN
ajbmeb-839	87	16	based	base	VERB
ajbmeb-839	87	17	on	on	ADP
ajbmeb-839	87	18	the	the	DET
ajbmeb-839	87	19	isas	isa	NOUN
ajbmeb-839	87	20	on	on	ADP
ajbmeb-839	87	21	audit	audit	NOUN
ajbmeb-839	87	22	reports	report	NOUN
ajbmeb-839	87	23	..	..	PUNCT
ajbmeb-839	87	24	asian	asian	ADJ
ajbmeb-839	87	25	review	review	NOUN
ajbmeb-839	87	26	of	of	ADP
ajbmeb-839	87	27	accounting	accounting	NOUN
ajbmeb-839	87	28	,	,	PUNCT
ajbmeb-839	87	29	pp	pp	PROPN
ajbmeb-839	87	30	.	.	PUNCT
ajbmeb-839	87	31	24(1	24(1	NOUN
ajbmeb-839	87	32	)	)	PUNCT
ajbmeb-839	87	33	,	,	PUNCT
ajbmeb-839	87	34	105	105	NUM
ajbmeb-839	87	35	-	-	SYM
ajbmeb-839	87	36	130	130	NUM
ajbmeb-839	87	37	.	.	PUNCT
ajbmeb-839	88	1	5	5	NUM
ajbmeb-839	88	2	.	.	X
ajbmeb-839	88	3	haron	haron	PROPN
ajbmeb-839	88	4	,	,	PUNCT
ajbmeb-839	88	5	h.	h.	PROPN
ajbmeb-839	88	6	,	,	PUNCT
ajbmeb-839	88	7	chambers	chamber	NOUN
ajbmeb-839	88	8	,	,	PUNCT
ajbmeb-839	88	9	a.	a.	NOUN
ajbmeb-839	88	10	,	,	PUNCT
ajbmeb-839	88	11	ramsi	ramsi	PROPN
ajbmeb-839	88	12	,	,	PUNCT
ajbmeb-839	88	13	r.	r.	PROPN
ajbmeb-839	88	14	,	,	PUNCT
ajbmeb-839	88	15	&	&	CCONJ
ajbmeb-839	88	16	ismail	ismail	PROPN
ajbmeb-839	88	17	,	,	PUNCT
ajbmeb-839	88	18	i.	i.	PROPN
ajbmeb-839	88	19	(	(	PUNCT
ajbmeb-839	88	20	2004	2004	NUM
ajbmeb-839	88	21	)	)	PUNCT
ajbmeb-839	88	22	.	.	PUNCT
ajbmeb-839	89	1	the	the	DET
ajbmeb-839	89	2	reliance	reliance	NOUN
ajbmeb-839	89	3	of	of	ADP
ajbmeb-839	89	4	external	external	ADJ
ajbmeb-839	89	5	auditors	auditor	NOUN
ajbmeb-839	89	6	on	on	ADP
ajbmeb-839	89	7	internal	internal	ADJ
ajbmeb-839	89	8	auditors	auditor	NOUN
ajbmeb-839	89	9	.	.	PUNCT
ajbmeb-839	90	1	managerial	managerial	ADJ
ajbmeb-839	90	2	auditing	auditing	NOUN
ajbmeb-839	90	3	journal	journal	NOUN
ajbmeb-839	90	4	.	.	PUNCT
ajbmeb-839	91	1	6	6	X
ajbmeb-839	91	2	.	.	X
ajbmeb-839	91	3	hasan	hasan	PROPN
ajbmeb-839	91	4	,	,	PUNCT
ajbmeb-839	91	5	m.	m.	NOUN
ajbmeb-839	91	6	g.	g.	PROPN
ajbmeb-839	91	7	,	,	PUNCT
ajbmeb-839	91	8	atshan	atshan	PROPN
ajbmeb-839	91	9	,	,	PUNCT
ajbmeb-839	91	10	a.	a.	NOUN
ajbmeb-839	91	11	a.	a.	PROPN
ajbmeb-839	91	12	,	,	PUNCT
ajbmeb-839	91	13	&	&	CCONJ
ajbmeb-839	91	14	abd	abd	PROPN
ajbmeb-839	91	15	,	,	PUNCT
ajbmeb-839	91	16	w.	w.	PROPN
ajbmeb-839	91	17	h.	h.	PROPN
ajbmeb-839	91	18	(	(	PUNCT
ajbmeb-839	91	19	2023	2023	NUM
ajbmeb-839	91	20	)	)	PUNCT
ajbmeb-839	91	21	.	.	PUNCT
ajbmeb-839	92	1	the	the	DET
ajbmeb-839	92	2	impact	impact	NOUN
ajbmeb-839	92	3	of	of	ADP
ajbmeb-839	92	4	the	the	DET
ajbmeb-839	92	5	relationship	relationship	NOUN
ajbmeb-839	92	6	between	between	ADP
ajbmeb-839	92	7	supervisors	supervisor	NOUN
ajbmeb-839	92	8	of	of	ADP
ajbmeb-839	92	9	commercial	commercial	ADJ
ajbmeb-839	92	10	banks	bank	NOUN
ajbmeb-839	92	11	and	and	CCONJ
ajbmeb-839	92	12	the	the	DET
ajbmeb-839	92	13	work	work	NOUN
ajbmeb-839	92	14	of	of	ADP
ajbmeb-839	92	15	the	the	DET
ajbmeb-839	92	16	external	external	ADJ
ajbmeb-839	92	17	auditor	auditor	NOUN
ajbmeb-839	92	18	,	,	PUNCT
ajbmeb-839	92	19	a	a	DET
ajbmeb-839	92	20	study	study	NOUN
ajbmeb-839	92	21	according	accord	VERB
ajbmeb-839	92	22	to	to	ADP
ajbmeb-839	92	23	the	the	DET
ajbmeb-839	92	24	international	international	ADJ
ajbmeb-839	92	25	auditing	auditing	NOUN
ajbmeb-839	92	26	standard	standard	NOUN
ajbmeb-839	92	27	(	(	PUNCT
ajbmeb-839	92	28	1004	1004	NUM
ajbmeb-839	92	29	)	)	PUNCT
ajbmeb-839	92	30	.	.	PUNCT
ajbmeb-839	93	1	journal	journal	NOUN
ajbmeb-839	93	2	of	of	ADP
ajbmeb-839	93	3	corporate	corporate	ADJ
ajbmeb-839	93	4	finance	finance	NOUN
ajbmeb-839	93	5	management	management	NOUN
ajbmeb-839	93	6	and	and	CCONJ
ajbmeb-839	93	7	banking	banking	NOUN
ajbmeb-839	93	8	system	system	NOUN
ajbmeb-839	93	9	(	(	PUNCT
ajbmeb-839	93	10	jcfmbs	jcfmbs	ADJ
ajbmeb-839	93	11	)	)	PUNCT
ajbmeb-839	93	12	,	,	PUNCT
ajbmeb-839	93	13	pp	pp	ADP
ajbmeb-839	93	14	.	.	PUNCT
ajbmeb-839	94	1	issn	issn	PROPN
ajbmeb-839	94	2	:	:	PUNCT
ajbmeb-839	94	3	2799	2799	NUM
ajbmeb-839	94	4	-	-	SYM
ajbmeb-839	94	5	1059	1059	NUM
ajbmeb-839	94	6	,	,	PUNCT
ajbmeb-839	94	7	3(03	3(03	NUM
ajbmeb-839	94	8	)	)	PUNCT
ajbmeb-839	94	9	,	,	PUNCT
ajbmeb-839	94	10	14	14	NUM
ajbmeb-839	94	11	-	-	SYM
ajbmeb-839	94	12	28	28	NUM
ajbmeb-839	94	13	.	.	PUNCT
ajbmeb-839	95	1	7	7	X
ajbmeb-839	95	2	.	.	X
ajbmeb-839	95	3	kassem	kassem	PROPN
ajbmeb-839	95	4	,	,	PUNCT
ajbmeb-839	95	5	r.	r.	PROPN
ajbmeb-839	95	6	,	,	PUNCT
ajbmeb-839	95	7	&	&	CCONJ
ajbmeb-839	95	8	higson	higson	PROPN
ajbmeb-839	95	9	,	,	PUNCT
ajbmeb-839	95	10	a.	a.	PROPN
ajbmeb-839	95	11	w.	w.	PROPN
ajbmeb-839	95	12	(	(	PUNCT
ajbmeb-839	95	13	2016	2016	NUM
ajbmeb-839	95	14	)	)	PUNCT
ajbmeb-839	95	15	.	.	PUNCT
ajbmeb-839	96	1	external	external	ADJ
ajbmeb-839	96	2	auditors	auditor	NOUN
ajbmeb-839	96	3	and	and	CCONJ
ajbmeb-839	96	4	corporate	corporate	ADJ
ajbmeb-839	96	5	corruption	corruption	NOUN
ajbmeb-839	96	6	:	:	PUNCT
ajbmeb-839	96	7	implications	implication	NOUN
ajbmeb-839	96	8	for	for	ADP
ajbmeb-839	96	9	external	external	ADJ
ajbmeb-839	96	10	audit	audit	NOUN
ajbmeb-839	96	11	regulators	regulator	NOUN
ajbmeb-839	96	12	...	...	PUNCT
ajbmeb-839	96	13	current	current	ADJ
ajbmeb-839	96	14	issues	issue	NOUN
ajbmeb-839	96	15	in	in	ADP
ajbmeb-839	96	16	auditing	audit	VERB
ajbmeb-839	96	17	,	,	PUNCT
ajbmeb-839	96	18	pp	pp	ADP
ajbmeb-839	96	19	.	.	PUNCT
ajbmeb-839	97	1	,	,	PUNCT
ajbmeb-839	97	2	10(1	10(1	NUM
ajbmeb-839	97	3	)	)	PUNCT
ajbmeb-839	97	4	,	,	PUNCT
ajbmeb-839	97	5	p1	p1	NOUN
ajbmeb-839	97	6	-	-	PUNCT
ajbmeb-839	97	7	p10	p10	NOUN
ajbmeb-839	97	8	.	.	PROPN
ajbmeb-839	97	9	8	8	NUM
ajbmeb-839	97	10	.	.	PUNCT
ajbmeb-839	97	11	kawamoto	kawamoto	NOUN
ajbmeb-839	97	12	,	,	PUNCT
ajbmeb-839	97	13	j.	j.	PROPN
ajbmeb-839	97	14	(	(	PUNCT
ajbmeb-839	97	15	2001	2001	NUM
ajbmeb-839	97	16	)	)	PUNCT
ajbmeb-839	97	17	.	.	PUNCT
ajbmeb-839	98	1	the	the	DET
ajbmeb-839	98	2	development	development	NOUN
ajbmeb-839	98	3	of	of	ADP
ajbmeb-839	98	4	the	the	DET
ajbmeb-839	98	5	group	group	NOUN
ajbmeb-839	98	6	accounts	account	VERB
ajbmeb-839	98	7	disclosure	disclosure	NOUN
ajbmeb-839	98	8	system	system	NOUN
ajbmeb-839	98	9	in	in	ADP
ajbmeb-839	98	10	japan	japan	PROPN
ajbmeb-839	98	11	..	..	PUNCT
ajbmeb-839	99	1	accounting	accounting	NOUN
ajbmeb-839	99	2	,	,	PUNCT
ajbmeb-839	99	3	business	business	NOUN
ajbmeb-839	99	4	&	&	CCONJ
ajbmeb-839	99	5	financial	financial	ADJ
ajbmeb-839	99	6	history	history	NOUN
ajbmeb-839	99	7	,	,	PUNCT
ajbmeb-839	99	8	,	,	PUNCT
ajbmeb-839	99	9	pp	pp	ADV
ajbmeb-839	99	10	.	.	PUNCT
ajbmeb-839	100	1	11(3	11(3	NUM
ajbmeb-839	100	2	)	)	PUNCT
ajbmeb-839	100	3	,	,	PUNCT
ajbmeb-839	101	1	331	331	NUM
ajbmeb-839	101	2	-	-	SYM
ajbmeb-839	101	3	348	348	NUM
ajbmeb-839	101	4	.	.	PUNCT
ajbmeb-839	102	1	9	9	X
ajbmeb-839	102	2	.	.	X
ajbmeb-839	103	1	lakis	laki	NOUN
ajbmeb-839	103	2	,	,	PUNCT
ajbmeb-839	103	3	v.	v.	ADV
ajbmeb-839	103	4	,	,	PUNCT
ajbmeb-839	103	5	&	&	CCONJ
ajbmeb-839	103	6	masiulevičius	masiulevičius	NOUN
ajbmeb-839	103	7	,	,	PUNCT
ajbmeb-839	103	8	a.	a.	NOUN
ajbmeb-839	103	9	(	(	PUNCT
ajbmeb-839	103	10	2017	2017	NUM
ajbmeb-839	103	11	)	)	PUNCT
ajbmeb-839	103	12	.	.	PUNCT
ajbmeb-839	104	1	acceptable	acceptable	ADJ
ajbmeb-839	104	2	audit	audit	NOUN
ajbmeb-839	104	3	materiality	materiality	NOUN
ajbmeb-839	104	4	for	for	ADP
ajbmeb-839	104	5	users	user	NOUN
ajbmeb-839	104	6	of	of	ADP
ajbmeb-839	104	7	financial	financial	ADJ
ajbmeb-839	104	8	statements	statement	NOUN
ajbmeb-839	104	9	..	..	PUNCT
ajbmeb-839	104	10	journal	journal	NOUN
ajbmeb-839	104	11	of	of	ADP
ajbmeb-839	104	12	management	management	NOUN
ajbmeb-839	104	13	,	,	PUNCT
ajbmeb-839	104	14	pp	pp	X
ajbmeb-839	104	15	.	.	PUNCT
ajbmeb-839	105	1	2(31	2(31	NUM
ajbmeb-839	105	2	)	)	PUNCT
ajbmeb-839	105	3	,	,	PUNCT
ajbmeb-839	105	4	117	117	NUM
ajbmeb-839	105	5	-	-	SYM
ajbmeb-839	105	6	125	125	NUM
ajbmeb-839	105	7	.	.	PUNCT
ajbmeb-839	106	1	10	10	NUM
ajbmeb-839	106	2	.	.	PUNCT
ajbmeb-839	107	1	lin	lin	PROPN
ajbmeb-839	107	2	,	,	PUNCT
ajbmeb-839	107	3	k.	k.	PROPN
ajbmeb-839	107	4	z.	z.	PROPN
ajbmeb-839	107	5	,	,	PUNCT
ajbmeb-839	107	6	&	&	CCONJ
ajbmeb-839	107	7	fraser	fraser	PROPN
ajbmeb-839	107	8	,	,	PUNCT
ajbmeb-839	107	9	i.	i.	PROPN
ajbmeb-839	107	10	a.	a.	PROPN
ajbmeb-839	107	11	(	(	PUNCT
ajbmeb-839	107	12	2003	2003	NUM
ajbmeb-839	107	13	)	)	PUNCT
ajbmeb-839	107	14	.	.	PUNCT
ajbmeb-839	108	1	the	the	DET
ajbmeb-839	108	2	use	use	NOUN
ajbmeb-839	108	3	of	of	ADP
ajbmeb-839	108	4	analytical	analytical	ADJ
ajbmeb-839	108	5	procedures	procedure	NOUN
ajbmeb-839	108	6	by	by	ADP
ajbmeb-839	108	7	external	external	ADJ
ajbmeb-839	108	8	auditors	auditor	NOUN
ajbmeb-839	108	9	in	in	ADP
ajbmeb-839	108	10	canada	canada	PROPN
ajbmeb-839	108	11	.	.	PUNCT
ajbmeb-839	108	12	..	..	PUNCT
ajbmeb-839	109	1	journal	journal	PROPN
ajbmeb-839	109	2	of	of	ADP
ajbmeb-839	109	3	international	international	ADJ
ajbmeb-839	109	4	accounting	accounting	NOUN
ajbmeb-839	109	5	,	,	PUNCT
ajbmeb-839	109	6	auditing	auditing	NOUN
ajbmeb-839	109	7	and	and	CCONJ
ajbmeb-839	109	8	taxation	taxation	NOUN
ajbmeb-839	109	9	,	,	PUNCT
ajbmeb-839	109	10	pp	pp	ADV
ajbmeb-839	109	11	.	.	PUNCT
ajbmeb-839	110	1	12(2	12(2	NUM
ajbmeb-839	110	2	)	)	PUNCT
ajbmeb-839	110	3	,	,	PUNCT
ajbmeb-839	110	4	153	153	NUM
ajbmeb-839	110	5	-	-	SYM
ajbmeb-839	110	6	168	168	NUM
ajbmeb-839	110	7	.	.	PUNCT
ajbmeb-839	111	1	11	11	NUM
ajbmeb-839	111	2	.	.	PUNCT
ajbmeb-839	112	1	malaescu	malaescu	PROPN
ajbmeb-839	112	2	,	,	PUNCT
ajbmeb-839	112	3	i.	i.	PROPN
ajbmeb-839	112	4	,	,	PUNCT
ajbmeb-839	112	5	&	&	CCONJ
ajbmeb-839	112	6	sutton	sutton	PROPN
ajbmeb-839	112	7	,	,	PUNCT
ajbmeb-839	112	8	s.	s.	PROPN
ajbmeb-839	112	9	g.	g.	PROPN
ajbmeb-839	112	10	(	(	PUNCT
ajbmeb-839	112	11	2015	2015	NUM
ajbmeb-839	112	12	)	)	PUNCT
ajbmeb-839	112	13	.	.	PUNCT
ajbmeb-839	113	1	the	the	DET
ajbmeb-839	113	2	reliance	reliance	NOUN
ajbmeb-839	113	3	of	of	ADP
ajbmeb-839	113	4	external	external	ADJ
ajbmeb-839	113	5	auditors	auditor	NOUN
ajbmeb-839	113	6	on	on	ADP
ajbmeb-839	113	7	internal	internal	ADJ
ajbmeb-839	113	8	audit	audit	NOUN
ajbmeb-839	113	9	's	's	PART
ajbmeb-839	113	10	use	use	NOUN
ajbmeb-839	113	11	of	of	ADP
ajbmeb-839	113	12	continuous	continuous	ADJ
ajbmeb-839	113	13	audit	audit	NOUN
ajbmeb-839	113	14	.	.	PUNCT
ajbmeb-839	114	1	..	..	PUNCT
ajbmeb-839	115	1	journal	journal	NOUN
ajbmeb-839	115	2	of	of	ADP
ajbmeb-839	115	3	information	information	NOUN
ajbmeb-839	115	4	systems	system	NOUN
ajbmeb-839	115	5	,	,	PUNCT
ajbmeb-839	115	6	pp	pp	ADJ
ajbmeb-839	115	7	.	.	PUNCT
ajbmeb-839	116	1	29(1	29(1	NUM
ajbmeb-839	116	2	)	)	PUNCT
ajbmeb-839	116	3	,	,	PUNCT
ajbmeb-839	116	4	95	95	NUM
ajbmeb-839	116	5	-	-	SYM
ajbmeb-839	116	6	114	114	NUM
ajbmeb-839	116	7	.	.	PUNCT
ajbmeb-839	117	1	12	12	NUM
ajbmeb-839	117	2	.	.	PUNCT
ajbmeb-839	117	3	mburu	mburu	PROPN
ajbmeb-839	117	4	,	,	PUNCT
ajbmeb-839	117	5	j.	j.	PROPN
ajbmeb-839	117	6	,	,	PUNCT
ajbmeb-839	117	7	birner	birner	PROPN
ajbmeb-839	117	8	,	,	PUNCT
ajbmeb-839	117	9	r.	r.	PROPN
ajbmeb-839	117	10	,	,	PUNCT
ajbmeb-839	117	11	&	&	CCONJ
ajbmeb-839	117	12	zeller	zeller	PROPN
ajbmeb-839	117	13	,	,	PUNCT
ajbmeb-839	117	14	m.	m.	NOUN
ajbmeb-839	117	15	(	(	PUNCT
ajbmeb-839	117	16	2003	2003	NUM
ajbmeb-839	117	17	)	)	PUNCT
ajbmeb-839	117	18	.	.	PUNCT
ajbmeb-839	118	1	relative	relative	ADJ
ajbmeb-839	118	2	importance	importance	NOUN
ajbmeb-839	118	3	and	and	CCONJ
ajbmeb-839	118	4	determinants	determinant	NOUN
ajbmeb-839	118	5	of	of	ADP
ajbmeb-839	118	6	landowners	landowner	NOUN
ajbmeb-839	118	7	’	'	PUNCT
ajbmeb-839	118	8	transaction	transaction	NOUN
ajbmeb-839	118	9	costs	cost	NOUN
ajbmeb-839	118	10	in	in	ADP
ajbmeb-839	118	11	collaborative	collaborative	ADJ
ajbmeb-839	118	12	wildlife	wildlife	NOUN
ajbmeb-839	118	13	management	management	NOUN
ajbmeb-839	118	14	in	in	ADP
ajbmeb-839	118	15	kenya	kenya	PROPN
ajbmeb-839	118	16	:	:	PUNCT
ajbmeb-839	118	17	an	an	DET
ajbmeb-839	118	18	empirical	empirical	ADJ
ajbmeb-839	118	19	analysis	analysis	NOUN
ajbmeb-839	118	20	.	.	PUNCT
ajbmeb-839	118	21	..	..	PUNCT
ajbmeb-839	119	1	ecological	ecological	ADJ
ajbmeb-839	119	2	economics	economic	NOUN
ajbmeb-839	119	3	,	,	PUNCT
ajbmeb-839	119	4	pp	pp	PROPN
ajbmeb-839	119	5	.	.	PUNCT
ajbmeb-839	119	6	45(1	45(1	NOUN
ajbmeb-839	119	7	)	)	PUNCT
ajbmeb-839	119	8	,	,	PUNCT
ajbmeb-839	119	9	59	59	NUM
ajbmeb-839	119	10	-	-	SYM
ajbmeb-839	119	11	73	73	NUM
ajbmeb-839	119	12	.	.	PUNCT
ajbmeb-839	120	1	13	13	NUM
ajbmeb-839	120	2	.	.	PUNCT
ajbmeb-839	120	3	obaidat	obaidat	NOUN
ajbmeb-839	120	4	,	,	PUNCT
ajbmeb-839	120	5	a.	a.	NOUN
ajbmeb-839	120	6	n.	n.	NOUN
ajbmeb-839	120	7	(	(	PUNCT
ajbmeb-839	120	8	2007	2007	NUM
ajbmeb-839	120	9	)	)	PUNCT
ajbmeb-839	120	10	.	.	PUNCT
ajbmeb-839	121	1	auditors	auditor	NOUN
ajbmeb-839	121	2	compliance	compliance	VERB
ajbmeb-839	121	3	with	with	ADP
ajbmeb-839	121	4	international	international	ADJ
ajbmeb-839	121	5	standards	standard	NOUN
ajbmeb-839	121	6	on	on	ADP
ajbmeb-839	121	7	auditing	auditing	NOUN
ajbmeb-839	121	8	(	(	PUNCT
ajbmeb-839	121	9	isas	isa	NOUN
ajbmeb-839	121	10	):	):	PUNCT
ajbmeb-839	121	11	evidence	evidence	NOUN
ajbmeb-839	121	12	form	form	PROPN
ajbmeb-839	121	13	jordan	jordan	PROPN
ajbmeb-839	121	14	..	..	PROPN
ajbmeb-839	121	15	journal	journal	PROPN
ajbmeb-839	121	16	of	of	ADP
ajbmeb-839	121	17	social	social	ADJ
ajbmeb-839	121	18	sciences	science	NOUN
ajbmeb-839	121	19	,	,	PUNCT
ajbmeb-839	121	20	pp	pp	ADV
ajbmeb-839	121	21	.	.	PUNCT
ajbmeb-839	122	1	3(4	3(4	NUM
ajbmeb-839	122	2	)	)	PUNCT
ajbmeb-839	122	3	,	,	PUNCT
ajbmeb-839	122	4	185	185	NUM
ajbmeb-839	122	5	-	-	SYM
ajbmeb-839	122	6	189	189	NUM
ajbmeb-839	122	7	.	.	PUNCT
ajbmeb-839	123	1	14	14	NUM
ajbmeb-839	123	2	.	.	PUNCT
ajbmeb-839	124	1	sheu	sheu	PROPN
ajbmeb-839	124	2	,	,	PUNCT
ajbmeb-839	124	3	h.	h.	PROPN
ajbmeb-839	124	4	j.	j.	PROPN
ajbmeb-839	124	5	,	,	PUNCT
ajbmeb-839	124	6	chung	chung	PROPN
ajbmeb-839	124	7	,	,	PUNCT
ajbmeb-839	124	8	h.	h.	PROPN
ajbmeb-839	124	9	,	,	PUNCT
ajbmeb-839	124	10	&	&	CCONJ
ajbmeb-839	124	11	liu	liu	PROPN
ajbmeb-839	124	12	,	,	PUNCT
ajbmeb-839	124	13	c.	c.	PROPN
ajbmeb-839	124	14	l.	l.	PROPN
ajbmeb-839	124	15	(	(	PUNCT
ajbmeb-839	124	16	2010	2010	NUM
ajbmeb-839	124	17	)	)	PUNCT
ajbmeb-839	124	18	.	.	PUNCT
ajbmeb-839	125	1	comprehensive	comprehensive	ADJ
ajbmeb-839	125	2	disclosure	disclosure	NOUN
ajbmeb-839	125	3	of	of	ADP
ajbmeb-839	125	4	compensation	compensation	NOUN
ajbmeb-839	125	5	and	and	CCONJ
ajbmeb-839	125	6	firm	firm	ADJ
ajbmeb-839	125	7	value	value	NOUN
ajbmeb-839	125	8	:	:	PUNCT
ajbmeb-839	125	9	the	the	DET
ajbmeb-839	125	10	case	case	NOUN
ajbmeb-839	125	11	of	of	ADP
ajbmeb-839	125	12	policy	policy	NOUN
ajbmeb-839	125	13	reforms	reform	NOUN
ajbmeb-839	125	14	in	in	ADP
ajbmeb-839	125	15	an	an	DET
ajbmeb-839	125	16	emerging	emerge	VERB
ajbmeb-839	125	17	market	market	NOUN
ajbmeb-839	125	18	..	..	PUNCT
ajbmeb-839	125	19	journal	journal	NOUN
ajbmeb-839	125	20	of	of	ADP
ajbmeb-839	125	21	business	business	NOUN
ajbmeb-839	125	22	finance	finance	PROPN
ajbmeb-839	125	23	&	&	CCONJ
ajbmeb-839	125	24	accounting	accounting	PROPN
ajbmeb-839	125	25	,	,	PUNCT
ajbmeb-839	125	26	,	,	PUNCT
ajbmeb-839	125	27	pp	pp	ADJ
ajbmeb-839	125	28	.	.	PUNCT
ajbmeb-839	125	29	37(9‐10	37(9‐10	NUM
ajbmeb-839	125	30	)	)	PUNCT
ajbmeb-839	125	31	,	,	PUNCT
ajbmeb-839	125	32	1115	1115	NUM
ajbmeb-839	125	33	-	-	SYM
ajbmeb-839	125	34	1144	1144	NUM
ajbmeb-839	125	35	.	.	PUNCT
ajbmeb-839	126	1	15	15	NUM
ajbmeb-839	126	2	.	.	PUNCT
ajbmeb-839	126	3	thuy	thuy	PROPN
ajbmeb-839	126	4	,	,	PUNCT
ajbmeb-839	126	5	c.	c.	PROPN
ajbmeb-839	126	6	t.	t.	PROPN
ajbmeb-839	126	7	,	,	PUNCT
ajbmeb-839	126	8	khuong	khuong	PROPN
ajbmeb-839	126	9	,	,	PUNCT
ajbmeb-839	126	10	,	,	PUNCT
ajbmeb-839	126	11	n.	n.	PROPN
ajbmeb-839	126	12	v.	v.	PROPN
ajbmeb-839	126	13	,	,	PUNCT
ajbmeb-839	126	14	canh	canh	PROPN
ajbmeb-839	126	15	,	,	PUNCT
ajbmeb-839	126	16	n.	n.	PROPN
ajbmeb-839	126	17	t.	t.	PROPN
ajbmeb-839	126	18	,	,	PUNCT
ajbmeb-839	126	19	&	&	CCONJ
ajbmeb-839	126	20	liem	liem	PROPN
ajbmeb-839	126	21	,	,	PUNCT
ajbmeb-839	126	22	n.	n.	NOUN
ajbmeb-839	126	23	t.	t.	PROPN
ajbmeb-839	126	24	(	(	PUNCT
ajbmeb-839	126	25	2021	2021	NUM
ajbmeb-839	126	26	)	)	PUNCT
ajbmeb-839	126	27	.	.	PUNCT
ajbmeb-839	127	1	corporate	corporate	ADJ
ajbmeb-839	127	2	social	social	ADJ
ajbmeb-839	127	3	responsibility	responsibility	NOUN
ajbmeb-839	127	4	disclosure	disclosure	NOUN
ajbmeb-839	127	5	and	and	CCONJ
ajbmeb-839	127	6	financial	financial	ADJ
ajbmeb-839	127	7	performance	performance	NOUN
ajbmeb-839	127	8	:	:	PUNCT
ajbmeb-839	127	9	the	the	DET
ajbmeb-839	127	10	mediating	mediate	VERB
ajbmeb-839	127	11	role	role	NOUN
ajbmeb-839	127	12	of	of	ADP
ajbmeb-839	127	13	financial	financial	ADJ
ajbmeb-839	127	14	statement	statement	NOUN
ajbmeb-839	127	15	comparability	comparability	NOUN
ajbmeb-839	127	16	.	.	PUNCT
ajbmeb-839	127	17	.	.	PUNCT
ajbmeb-839	128	1	sustainability	sustainability	NOUN
ajbmeb-839	128	2	,	,	PUNCT
ajbmeb-839	128	3	,	,	PUNCT
ajbmeb-839	128	4	pp	pp	ADP
ajbmeb-839	128	5	.	.	PUNCT
ajbmeb-839	129	1	13(18	13(18	NUM
ajbmeb-839	129	2	)	)	PUNCT
ajbmeb-839	129	3	,	,	PUNCT
ajbmeb-839	129	4	10077	10077	NUM
ajbmeb-839	129	5	.	.	PUNCT
ajbmeb-839	130	1	american	american	PROPN
ajbmeb-839	130	2	journal	journal	PROPN
ajbmeb-839	130	3	of	of	ADP
ajbmeb-839	130	4	business	business	NOUN
ajbmeb-839	130	5	management	management	NOUN
ajbmeb-839	130	6	,	,	PUNCT
ajbmeb-839	130	7	economics	economic	NOUN
ajbmeb-839	130	8	and	and	CCONJ
ajbmeb-839	130	9	banking	banking	NOUN
ajbmeb-839	130	10	volume	volume	NOUN
ajbmeb-839	130	11	12	12	NUM
ajbmeb-839	130	12	may	may	PROPN
ajbmeb-839	130	13	,	,	PUNCT
ajbmeb-839	130	14	2023	2023	NUM
ajbmeb-839	130	15	p	p	NOUN
ajbmeb-839	130	16	a	a	PRON
ajbmeb-839	130	17	g	g	NOUN
ajbmeb-839	130	18	e	e	NOUN
ajbmeb-839	130	19	|	|	ADV
ajbmeb-839	130	20	82	82	NUM
ajbmeb-839	130	21	www.americanjournal.org	www.americanjournal.org	NOUN