id	sid	tid	token	lemma	pos
ajbmeb-977	1	1	american	american	PROPN
ajbmeb-977	1	2	journal	journal	PROPN
ajbmeb-977	1	3	of	of	ADP
ajbmeb-977	1	4	business	business	NOUN
ajbmeb-977	1	5	management	management	NOUN
ajbmeb-977	1	6	,	,	PUNCT
ajbmeb-977	1	7	economics	economic	NOUN
ajbmeb-977	1	8	and	and	CCONJ
ajbmeb-977	1	9	banking	banking	NOUN
ajbmeb-977	1	10	issn	issn	PROPN
ajbmeb-977	1	11	(	(	PUNCT
ajbmeb-977	1	12	e	e	NOUN
ajbmeb-977	1	13	):	):	PUNCT
ajbmeb-977	1	14	2832	2832	NUM
ajbmeb-977	1	15	-	-	SYM
ajbmeb-977	1	16	8078	8078	NUM
ajbmeb-977	1	17	volume	volume	NOUN
ajbmeb-977	1	18	13	13	NUM
ajbmeb-977	1	19	,	,	PUNCT
ajbmeb-977	1	20	|	|	ADV
ajbmeb-977	1	21	june	june	PROPN
ajbmeb-977	1	22	,	,	PUNCT
ajbmeb-977	1	23	2023	2023	NUM
ajbmeb-977	1	24	p	p	NOUN
ajbmeb-977	1	25	a	a	DET
ajbmeb-977	1	26	g	g	NOUN
ajbmeb-977	1	27	e	e	NOUN
ajbmeb-977	1	28	|	|	ADV
ajbmeb-977	1	29	54	54	NUM
ajbmeb-977	1	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-977	1	31	financial	financial	ADJ
ajbmeb-977	1	32	instruments	instrument	NOUN
ajbmeb-977	1	33	audit	audit	NOUN
ajbmeb-977	1	34	program	program	NOUN
ajbmeb-977	1	35	according	accord	VERB
ajbmeb-977	1	36	to	to	ADP
ajbmeb-977	1	37	the	the	DET
ajbmeb-977	1	38	international	international	ADJ
ajbmeb-977	1	39	auditing	auditing	NOUN
ajbmeb-977	1	40	practice	practice	NOUN
ajbmeb-977	1	41	statement	statement	NOUN
ajbmeb-977	1	42	no	no	INTJ
ajbmeb-977	1	43	.	.	PROPN
ajbmeb-977	1	44	1000	1000	NUM
ajbmeb-977	1	45	(	(	PUNCT
ajbmeb-977	1	46	special	special	ADJ
ajbmeb-977	1	47	considerations	consideration	NOUN
ajbmeb-977	1	48	in	in	ADP
ajbmeb-977	1	49	financial	financial	ADJ
ajbmeb-977	1	50	instruments	instrument	NOUN
ajbmeb-977	1	51	auditing	auditing	NOUN
ajbmeb-977	1	52	)	)	PUNCT
ajbmeb-977	1	53	milad	milad	NOUN
ajbmeb-977	1	54	hilal	hilal	PROPN
ajbmeb-977	1	55	hamo	hamo	PROPN
ajbmeb-977	1	56	(	(	PUNCT
ajbmeb-977	1	57	1	1	NUM
ajbmeb-977	1	58	)	)	PUNCT
ajbmeb-977	1	59	mielad.dawood1601@pgiafs.uobaghdad.edu.iq	mielad.dawood1601@pgiafs.uobaghdad.edu.iq	NOUN
ajbmeb-977	1	60	prof	prof	PROPN
ajbmeb-977	1	61	.	.	PUNCT
ajbmeb-977	2	1	dr	dr	PROPN
ajbmeb-977	2	2	.	.	PROPN
ajbmeb-977	2	3	khawla	khawla	PROPN
ajbmeb-977	2	4	h.	h.	PROPN
ajbmeb-977	2	5	hamdan	hamdan	PROPN
ajbmeb-977	2	6	(	(	PUNCT
ajbmeb-977	2	7	2	2	NUM
ajbmeb-977	2	8	)	)	PUNCT
ajbmeb-977	2	9	dr.kawla@pgiafs.uobaghdad.edu.iq	dr.kawla@pgiafs.uobaghdad.edu.iq	NOUN
ajbmeb-977	2	10	federal	federal	PROPN
ajbmeb-977	2	11	board	board	PROPN
ajbmeb-977	2	12	of	of	ADP
ajbmeb-977	2	13	supreme	supreme	ADJ
ajbmeb-977	2	14	audit	audit	PROPN
ajbmeb-977	2	15	(	(	PUNCT
ajbmeb-977	2	16	1	1	X
ajbmeb-977	2	17	)	)	PUNCT
ajbmeb-977	2	18	university	university	NOUN
ajbmeb-977	2	19	of	of	ADP
ajbmeb-977	2	20	baghdad	baghdad	PROPN
ajbmeb-977	2	21	higher	high	ADJ
ajbmeb-977	2	22	institute	institute	PROPN
ajbmeb-977	2	23	of	of	ADP
ajbmeb-977	2	24	accounting	accounting	PROPN
ajbmeb-977	2	25	and	and	CCONJ
ajbmeb-977	2	26	financial	financial	ADJ
ajbmeb-977	2	27	studies	study	NOUN
ajbmeb-977	2	28	(	(	PUNCT
ajbmeb-977	2	29	2	2	X
ajbmeb-977	2	30	)	)	PUNCT
ajbmeb-977	2	31	a	a	DET
ajbmeb-977	2	32	b	b	PROPN
ajbmeb-977	2	33	s	s	ADP
ajbmeb-977	2	34	t	t	PROPN
ajbmeb-977	2	35	r	r	NOUN
ajbmeb-977	2	36	a	a	DET
ajbmeb-977	2	37	c	c	NOUN
ajbmeb-977	2	38	t	t	NOUN
ajbmeb-977	2	39	k	k	X
ajbmeb-977	2	40	e	e	PROPN
ajbmeb-977	2	41	y	y	PROPN
ajbmeb-977	2	42	w	w	NOUN
ajbmeb-977	2	43	o	o	NOUN
ajbmeb-977	2	44	r	r	NOUN
ajbmeb-977	2	45	d	d	X
ajbmeb-977	2	46	s	s	VERB
ajbmeb-977	2	47	the	the	DET
ajbmeb-977	2	48	research	research	NOUN
ajbmeb-977	2	49	aims	aim	VERB
ajbmeb-977	2	50	to	to	PART
ajbmeb-977	2	51	identify	identify	VERB
ajbmeb-977	2	52	the	the	DET
ajbmeb-977	2	53	general	general	ADJ
ajbmeb-977	2	54	framework	framework	NOUN
ajbmeb-977	2	55	of	of	ADP
ajbmeb-977	2	56	financial	financial	ADJ
ajbmeb-977	2	57	instruments	instrument	NOUN
ajbmeb-977	2	58	and	and	CCONJ
ajbmeb-977	2	59	audit	audit	NOUN
ajbmeb-977	2	60	procedures	procedure	NOUN
ajbmeb-977	2	61	in	in	ADP
ajbmeb-977	2	62	accordance	accordance	NOUN
ajbmeb-977	2	63	with	with	ADP
ajbmeb-977	2	64	international	international	ADJ
ajbmeb-977	2	65	auditing	auditing	NOUN
ajbmeb-977	2	66	standards	standard	NOUN
ajbmeb-977	2	67	,	,	PUNCT
ajbmeb-977	2	68	and	and	CCONJ
ajbmeb-977	2	69	prepare	prepare	VERB
ajbmeb-977	2	70	an	an	DET
ajbmeb-977	2	71	audit	audit	NOUN
ajbmeb-977	2	72	program	program	NOUN
ajbmeb-977	2	73	to	to	PART
ajbmeb-977	2	74	audit	audit	VERB
ajbmeb-977	2	75	financial	financial	ADJ
ajbmeb-977	2	76	assets	asset	NOUN
ajbmeb-977	2	77	according	accord	VERB
ajbmeb-977	2	78	to	to	ADP
ajbmeb-977	2	79	the	the	DET
ajbmeb-977	2	80	international	international	ADJ
ajbmeb-977	2	81	auditing	auditing	NOUN
ajbmeb-977	2	82	practice	practice	NOUN
ajbmeb-977	2	83	statement	statement	NOUN
ajbmeb-977	2	84	no	no	INTJ
ajbmeb-977	2	85	.	.	PROPN
ajbmeb-977	2	86	1000	1000	NUM
ajbmeb-977	2	87	.	.	PUNCT
ajbmeb-977	3	1	special	special	ADJ
ajbmeb-977	3	2	considerations	consideration	NOUN
ajbmeb-977	3	3	in	in	ADP
ajbmeb-977	3	4	auditing	audit	VERB
ajbmeb-977	3	5	financial	financial	ADJ
ajbmeb-977	3	6	instruments	instrument	NOUN
ajbmeb-977	3	7	,	,	PUNCT
ajbmeb-977	3	8	as	as	SCONJ
ajbmeb-977	3	9	it	it	PRON
ajbmeb-977	3	10	provides	provide	VERB
ajbmeb-977	3	11	important	important	ADJ
ajbmeb-977	3	12	practical	practical	ADJ
ajbmeb-977	3	13	assistance	assistance	NOUN
ajbmeb-977	3	14	to	to	ADP
ajbmeb-977	3	15	auditors	auditor	NOUN
ajbmeb-977	3	16	when	when	SCONJ
ajbmeb-977	3	17	addressing	address	VERB
ajbmeb-977	3	18	the	the	DET
ajbmeb-977	3	19	issue	issue	NOUN
ajbmeb-977	3	20	of	of	ADP
ajbmeb-977	3	21	evaluation	evaluation	NOUN
ajbmeb-977	3	22	and	and	CCONJ
ajbmeb-977	3	23	other	other	ADJ
ajbmeb-977	3	24	considerations	consideration	NOUN
ajbmeb-977	3	25	related	relate	VERB
ajbmeb-977	3	26	to	to	ADP
ajbmeb-977	3	27	financial	financial	ADJ
ajbmeb-977	3	28	instruments	instrument	NOUN
ajbmeb-977	3	29	.	.	PUNCT
ajbmeb-977	4	1	and	and	CCONJ
ajbmeb-977	4	2	that	that	SCONJ
ajbmeb-977	4	3	the	the	DET
ajbmeb-977	4	4	auditor	auditor	NOUN
ajbmeb-977	4	5	obtains	obtain	VERB
ajbmeb-977	4	6	reasonable	reasonable	ADJ
ajbmeb-977	4	7	assurance	assurance	NOUN
ajbmeb-977	4	8	about	about	ADP
ajbmeb-977	4	9	whether	whether	SCONJ
ajbmeb-977	4	10	the	the	DET
ajbmeb-977	4	11	financial	financial	ADJ
ajbmeb-977	4	12	statements	statement	NOUN
ajbmeb-977	4	13	as	as	ADP
ajbmeb-977	4	14	a	a	DET
ajbmeb-977	4	15	whole	whole	NOUN
ajbmeb-977	4	16	are	be	AUX
ajbmeb-977	4	17	free	free	ADJ
ajbmeb-977	4	18	from	from	ADP
ajbmeb-977	4	19	material	material	ADJ
ajbmeb-977	4	20	errors	error	NOUN
ajbmeb-977	4	21	,	,	PUNCT
ajbmeb-977	4	22	whether	whether	SCONJ
ajbmeb-977	4	23	they	they	PRON
ajbmeb-977	4	24	are	be	AUX
ajbmeb-977	4	25	caused	cause	VERB
ajbmeb-977	4	26	by	by	ADP
ajbmeb-977	4	27	fraud	fraud	NOUN
ajbmeb-977	4	28	or	or	CCONJ
ajbmeb-977	4	29	error	error	NOUN
ajbmeb-977	4	30	,	,	PUNCT
ajbmeb-977	4	31	and	and	CCONJ
ajbmeb-977	4	32	the	the	DET
ajbmeb-977	4	33	research	research	NOUN
ajbmeb-977	4	34	has	have	AUX
ajbmeb-977	4	35	reached	reach	VERB
ajbmeb-977	4	36	a	a	DET
ajbmeb-977	4	37	set	set	NOUN
ajbmeb-977	4	38	of	of	ADP
ajbmeb-977	4	39	conclusions	conclusion	NOUN
ajbmeb-977	4	40	,	,	PUNCT
ajbmeb-977	4	41	the	the	DET
ajbmeb-977	4	42	most	most	ADV
ajbmeb-977	4	43	important	important	ADJ
ajbmeb-977	4	44	of	of	ADP
ajbmeb-977	4	45	which	which	PRON
ajbmeb-977	4	46	are	be	AUX
ajbmeb-977	4	47	:	:	PUNCT
ajbmeb-977	4	48	and	and	CCONJ
ajbmeb-977	4	49	auditing	auditing	NOUN
ajbmeb-977	4	50	accounts	account	NOUN
ajbmeb-977	4	51	do	do	AUX
ajbmeb-977	4	52	not	not	PART
ajbmeb-977	4	53	meet	meet	VERB
ajbmeb-977	4	54	the	the	DET
ajbmeb-977	4	55	requirements	requirement	NOUN
ajbmeb-977	4	56	of	of	ADP
ajbmeb-977	4	57	auditing	auditing	NOUN
ajbmeb-977	4	58	in	in	ADP
ajbmeb-977	4	59	described	describe	VERB
ajbmeb-977	4	60	of	of	ADP
ajbmeb-977	4	61	the	the	DET
ajbmeb-977	4	62	new	new	ADJ
ajbmeb-977	4	63	accounting	accounting	NOUN
ajbmeb-977	4	64	treatments	treatment	NOUN
ajbmeb-977	4	65	described	describe	VERB
ajbmeb-977	4	66	under	under	ADP
ajbmeb-977	4	67	the	the	DET
ajbmeb-977	4	68	international	international	ADJ
ajbmeb-977	4	69	financial	financial	ADJ
ajbmeb-977	4	70	reporting	reporting	NOUN
ajbmeb-977	4	71	standards	standard	NOUN
ajbmeb-977	4	72	with	with	ADP
ajbmeb-977	4	73	regard	regard	NOUN
ajbmeb-977	4	74	to	to	ADP
ajbmeb-977	4	75	financial	financial	ADJ
ajbmeb-977	4	76	instruments	instrument	NOUN
ajbmeb-977	4	77	,	,	PUNCT
ajbmeb-977	4	78	and	and	CCONJ
ajbmeb-977	4	79	the	the	DET
ajbmeb-977	4	80	research	research	NOUN
ajbmeb-977	4	81	also	also	ADV
ajbmeb-977	4	82	reached	reach	VERB
ajbmeb-977	4	83	the	the	DET
ajbmeb-977	4	84	most	most	ADV
ajbmeb-977	4	85	important	important	ADJ
ajbmeb-977	4	86	recommendations	recommendation	NOUN
ajbmeb-977	4	87	:	:	PUNCT
ajbmeb-977	4	88	the	the	DET
ajbmeb-977	4	89	need	need	NOUN
ajbmeb-977	4	90	to	to	PART
ajbmeb-977	4	91	adopt	adopt	VERB
ajbmeb-977	4	92	the	the	DET
ajbmeb-977	4	93	proposed	propose	VERB
ajbmeb-977	4	94	auditing	auditing	NOUN
ajbmeb-977	4	95	program	program	NOUN
ajbmeb-977	4	96	that	that	PRON
ajbmeb-977	4	97	was	be	AUX
ajbmeb-977	4	98	designed	design	VERB
ajbmeb-977	4	99	by	by	ADP
ajbmeb-977	4	100	the	the	DET
ajbmeb-977	4	101	researcher	researcher	NOUN
ajbmeb-977	4	102	in	in	ADP
ajbmeb-977	4	103	the	the	DET
ajbmeb-977	4	104	federal	federal	ADJ
ajbmeb-977	4	105	office	office	NOUN
ajbmeb-977	4	106	of	of	ADP
ajbmeb-977	4	107	financial	financial	ADJ
ajbmeb-977	4	108	supervision	supervision	NOUN
ajbmeb-977	4	109	and	and	CCONJ
ajbmeb-977	4	110	auditing	auditing	NOUN
ajbmeb-977	4	111	and	and	CCONJ
ajbmeb-977	4	112	auditing	auditing	NOUN
ajbmeb-977	4	113	companies	company	NOUN
ajbmeb-977	4	114	which	which	PRON
ajbmeb-977	4	115	shows	show	VERB
ajbmeb-977	4	116	how	how	SCONJ
ajbmeb-977	4	117	to	to	PART
ajbmeb-977	4	118	audit	audit	VERB
ajbmeb-977	4	119	accounts	account	NOUN
ajbmeb-977	4	120	that	that	PRON
ajbmeb-977	4	121	fall	fall	VERB
ajbmeb-977	4	122	within	within	ADP
ajbmeb-977	4	123	the	the	DET
ajbmeb-977	4	124	scope	scope	NOUN
ajbmeb-977	4	125	of	of	ADP
ajbmeb-977	4	126	the	the	DET
ajbmeb-977	4	127	requirements	requirement	NOUN
ajbmeb-977	4	128	of	of	ADP
ajbmeb-977	4	129	(	(	PUNCT
ajbmeb-977	4	130	ifrs	ifrs	NOUN
ajbmeb-977	4	131	9	9	NUM
ajbmeb-977	4	132	)	)	PUNCT
ajbmeb-977	4	133	,	,	PUNCT
ajbmeb-977	4	134	(	(	PUNCT
ajbmeb-977	4	135	ifrs	ifrs	NOUN
ajbmeb-977	4	136	7	7	NUM
ajbmeb-977	4	137	)	)	PUNCT
ajbmeb-977	4	138	,	,	PUNCT
ajbmeb-977	4	139	(	(	PUNCT
ajbmeb-977	4	140	ias	ias	PROPN
ajbmeb-977	4	141	32	32	NUM
ajbmeb-977	4	142	)	)	PUNCT
ajbmeb-977	4	143	and	and	CCONJ
ajbmeb-977	4	144	the	the	DET
ajbmeb-977	4	145	international	international	ADJ
ajbmeb-977	4	146	auditing	auditing	NOUN
ajbmeb-977	4	147	practice	practice	NOUN
ajbmeb-977	4	148	statement	statement	NOUN
ajbmeb-977	4	149	no	no	INTJ
ajbmeb-977	4	150	.	.	PUNCT
ajbmeb-977	5	1	(	(	PUNCT
ajbmeb-977	5	2	1000	1000	NUM
ajbmeb-977	5	3	)	)	PUNCT
ajbmeb-977	5	4	,	,	PUNCT
ajbmeb-977	5	5	as	as	SCONJ
ajbmeb-977	5	6	it	it	PRON
ajbmeb-977	5	7	includes	include	VERB
ajbmeb-977	5	8	clear	clear	ADJ
ajbmeb-977	5	9	audit	audit	NOUN
ajbmeb-977	5	10	procedures	procedure	NOUN
ajbmeb-977	5	11	on	on	ADP
ajbmeb-977	5	12	each	each	DET
ajbmeb-977	5	13	item	item	NOUN
ajbmeb-977	5	14	that	that	PRON
ajbmeb-977	5	15	falls	fall	VERB
ajbmeb-977	5	16	within	within	ADP
ajbmeb-977	5	17	the	the	DET
ajbmeb-977	5	18	scope	scope	NOUN
ajbmeb-977	5	19	of	of	ADP
ajbmeb-977	5	20	these	these	DET
ajbmeb-977	5	21	standards	standard	NOUN
ajbmeb-977	5	22	,	,	PUNCT
ajbmeb-977	5	23	to	to	PART
ajbmeb-977	5	24	assist	assist	VERB
ajbmeb-977	5	25	the	the	DET
ajbmeb-977	5	26	external	external	ADJ
ajbmeb-977	5	27	auditor	auditor	NOUN
ajbmeb-977	5	28	.	.	PUNCT
ajbmeb-977	6	1	it	it	PRON
ajbmeb-977	6	2	can	can	AUX
ajbmeb-977	6	3	be	be	AUX
ajbmeb-977	6	4	relied	rely	VERB
ajbmeb-977	6	5	upon	upon	SCONJ
ajbmeb-977	6	6	when	when	SCONJ
ajbmeb-977	6	7	auditing	audit	VERB
ajbmeb-977	6	8	financial	financial	ADJ
ajbmeb-977	6	9	assets	asset	NOUN
ajbmeb-977	6	10	and	and	CCONJ
ajbmeb-977	6	11	expected	expect	VERB
ajbmeb-977	6	12	credit	credit	NOUN
ajbmeb-977	6	13	losses	loss	NOUN
ajbmeb-977	6	14	.	.	PUNCT
ajbmeb-977	7	1	audit	audit	NOUN
ajbmeb-977	7	2	program	program	NOUN
ajbmeb-977	7	3	,	,	PUNCT
ajbmeb-977	7	4	financial	financial	ADJ
ajbmeb-977	7	5	instruments	instrument	NOUN
ajbmeb-977	7	6	,	,	PUNCT
ajbmeb-977	7	7	iapn	iapn	NOUN
ajbmeb-977	7	8	1000	1000	NUM
ajbmeb-977	7	9	,	,	PUNCT
ajbmeb-977	7	10	ifrs	ifrs	NOUN
ajbmeb-977	7	11	9	9	NUM
ajbmeb-977	7	12	,	,	PUNCT
ajbmeb-977	7	13	ifac	ifac	NOUN
ajbmeb-977	7	14	.	.	PUNCT
ajbmeb-977	8	1	american	american	ADJ
ajbmeb-977	8	2	journal	journal	PROPN
ajbmeb-977	8	3	of	of	ADP
ajbmeb-977	8	4	business	business	NOUN
ajbmeb-977	8	5	management	management	NOUN
ajbmeb-977	8	6	,	,	PUNCT
ajbmeb-977	8	7	economics	economic	NOUN
ajbmeb-977	8	8	and	and	CCONJ
ajbmeb-977	8	9	banking	banking	NOUN
ajbmeb-977	8	10	volume	volume	NOUN
ajbmeb-977	8	11	13	13	NUM
ajbmeb-977	8	12	june	june	PROPN
ajbmeb-977	8	13	,	,	PUNCT
ajbmeb-977	8	14	2023	2023	NUM
ajbmeb-977	8	15	p	p	NOUN
ajbmeb-977	8	16	a	a	DET
ajbmeb-977	8	17	g	g	NOUN
ajbmeb-977	8	18	e	e	NOUN
ajbmeb-977	8	19	|	|	ADV
ajbmeb-977	8	20	55	55	NUM
ajbmeb-977	8	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-977	8	22	introduction	introduction	NOUN
ajbmeb-977	8	23	:	:	PUNCT
ajbmeb-977	8	24	supervisors	supervisor	NOUN
ajbmeb-977	8	25	of	of	ADP
ajbmeb-977	8	26	commercial	commercial	ADJ
ajbmeb-977	8	27	banks	bank	NOUN
ajbmeb-977	8	28	need	need	VERB
ajbmeb-977	8	29	periodic	periodic	ADJ
ajbmeb-977	8	30	data	datum	NOUN
ajbmeb-977	8	31	on	on	ADP
ajbmeb-977	8	32	the	the	DET
ajbmeb-977	8	33	workflow	workflow	NOUN
ajbmeb-977	8	34	within	within	ADP
ajbmeb-977	8	35	the	the	DET
ajbmeb-977	8	36	bank	bank	NOUN
ajbmeb-977	8	37	to	to	PART
ajbmeb-977	8	38	check	check	VERB
ajbmeb-977	8	39	on	on	ADP
ajbmeb-977	8	40	the	the	DET
ajbmeb-977	8	41	proper	proper	ADJ
ajbmeb-977	8	42	use	use	NOUN
ajbmeb-977	8	43	of	of	ADP
ajbmeb-977	8	44	material	material	ADJ
ajbmeb-977	8	45	resources	resource	NOUN
ajbmeb-977	8	46	and	and	CCONJ
ajbmeb-977	8	47	take	take	VERB
ajbmeb-977	8	48	decisions	decision	NOUN
ajbmeb-977	8	49	aimed	aim	VERB
ajbmeb-977	8	50	at	at	ADP
ajbmeb-977	8	51	correcting	correct	VERB
ajbmeb-977	8	52	deviations	deviation	NOUN
ajbmeb-977	8	53	or	or	CCONJ
ajbmeb-977	8	54	errors	error	NOUN
ajbmeb-977	8	55	that	that	PRON
ajbmeb-977	8	56	occur	occur	VERB
ajbmeb-977	8	57	during	during	ADP
ajbmeb-977	8	58	the	the	DET
ajbmeb-977	8	59	implementation	implementation	NOUN
ajbmeb-977	8	60	of	of	ADP
ajbmeb-977	8	61	the	the	DET
ajbmeb-977	8	62	bank	bank	NOUN
ajbmeb-977	8	63	's	's	PART
ajbmeb-977	8	64	activities	activity	NOUN
ajbmeb-977	8	65	,	,	PUNCT
ajbmeb-977	8	66	as	as	ADV
ajbmeb-977	8	67	well	well	ADV
ajbmeb-977	8	68	as	as	ADP
ajbmeb-977	8	69	making	make	VERB
ajbmeb-977	8	70	sure	sure	ADJ
ajbmeb-977	8	71	that	that	SCONJ
ajbmeb-977	8	72	the	the	DET
ajbmeb-977	8	73	financial	financial	ADJ
ajbmeb-977	8	74	statements	statement	NOUN
ajbmeb-977	8	75	of	of	ADP
ajbmeb-977	8	76	the	the	DET
ajbmeb-977	8	77	bank	bank	NOUN
ajbmeb-977	8	78	fairly	fairly	ADV
ajbmeb-977	8	79	represent	represent	VERB
ajbmeb-977	8	80	the	the	DET
ajbmeb-977	8	81	financial	financial	ADJ
ajbmeb-977	8	82	position	position	NOUN
ajbmeb-977	8	83	of	of	ADP
ajbmeb-977	8	84	the	the	DET
ajbmeb-977	8	85	bank	bank	NOUN
ajbmeb-977	8	86	and	and	CCONJ
ajbmeb-977	8	87	the	the	DET
ajbmeb-977	8	88	results	result	NOUN
ajbmeb-977	8	89	of	of	ADP
ajbmeb-977	8	90	its	its	PRON
ajbmeb-977	8	91	activity	activity	NOUN
ajbmeb-977	8	92	.	.	PUNCT
ajbmeb-977	9	1	in	in	ADP
ajbmeb-977	9	2	accordance	accordance	NOUN
ajbmeb-977	9	3	with	with	ADP
ajbmeb-977	9	4	generally	generally	ADV
ajbmeb-977	9	5	accepted	accepted	ADJ
ajbmeb-977	9	6	accounting	accounting	NOUN
ajbmeb-977	9	7	principles	principle	NOUN
ajbmeb-977	9	8	,	,	PUNCT
ajbmeb-977	9	9	(	(	PUNCT
ajbmeb-977	9	10	hasan	hasan	PROPN
ajbmeb-977	9	11	.	.	PROPN
ajbmeb-977	9	12	,	,	PUNCT
ajbmeb-977	9	13	atshan	atshan	PROPN
ajbmeb-977	9	14	.	.	PROPN
ajbmeb-977	9	15	,	,	PUNCT
ajbmeb-977	9	16	&	&	CCONJ
ajbmeb-977	9	17	abd	abd	PROPN
ajbmeb-977	9	18	,	,	PUNCT
ajbmeb-977	9	19	2023).in	2023).in	NUM
ajbmeb-977	9	20	2014	2014	NUM
ajbmeb-977	9	21	,	,	PUNCT
ajbmeb-977	9	22	the	the	DET
ajbmeb-977	9	23	international	international	ADJ
ajbmeb-977	9	24	accounting	accounting	NOUN
ajbmeb-977	9	25	standards	standard	NOUN
ajbmeb-977	9	26	board	board	NOUN
ajbmeb-977	9	27	(	(	PUNCT
ajbmeb-977	9	28	iasb	iasb	PROPN
ajbmeb-977	9	29	)	)	PUNCT
ajbmeb-977	9	30	issued	issue	VERB
ajbmeb-977	9	31	new	new	ADJ
ajbmeb-977	9	32	standards	standard	NOUN
ajbmeb-977	9	33	for	for	ADP
ajbmeb-977	9	34	financial	financial	ADJ
ajbmeb-977	9	35	instruments	instrument	NOUN
ajbmeb-977	9	36	,	,	PUNCT
ajbmeb-977	9	37	represented	represent	VERB
ajbmeb-977	9	38	by	by	ADP
ajbmeb-977	9	39	international	international	ADJ
ajbmeb-977	9	40	financial	financial	ADJ
ajbmeb-977	9	41	reporting	reporting	NOUN
ajbmeb-977	9	42	standards	standard	NOUN
ajbmeb-977	9	43	no	no	INTJ
ajbmeb-977	9	44	.	.	NOUN
ajbmeb-977	9	45	9	9	NUM
ajbmeb-977	9	46	(	(	PUNCT
ajbmeb-977	9	47	recognition	recognition	NOUN
ajbmeb-977	9	48	and	and	CCONJ
ajbmeb-977	9	49	measurement	measurement	NOUN
ajbmeb-977	9	50	of	of	ADP
ajbmeb-977	9	51	financial	financial	ADJ
ajbmeb-977	9	52	instruments	instrument	NOUN
ajbmeb-977	9	53	)	)	PUNCT
ajbmeb-977	9	54	and	and	CCONJ
ajbmeb-977	9	55	international	international	ADJ
ajbmeb-977	9	56	financial	financial	ADJ
ajbmeb-977	9	57	reporting	reporting	NOUN
ajbmeb-977	9	58	standard	standard	NOUN
ajbmeb-977	10	1	no	no	NOUN
ajbmeb-977	10	2	.	.	NOUN
ajbmeb-977	10	3	7	7	NUM
ajbmeb-977	10	4	(	(	PUNCT
ajbmeb-977	10	5	disclosure	disclosure	NOUN
ajbmeb-977	10	6	of	of	ADP
ajbmeb-977	10	7	financial	financial	ADJ
ajbmeb-977	10	8	instruments	instrument	NOUN
ajbmeb-977	10	9	)	)	PUNCT
ajbmeb-977	10	10	to	to	PART
ajbmeb-977	10	11	be	be	AUX
ajbmeb-977	10	12	an	an	DET
ajbmeb-977	10	13	alternative	alternative	NOUN
ajbmeb-977	10	14	to	to	ADP
ajbmeb-977	10	15	international	international	ADJ
ajbmeb-977	10	16	accounting	accounting	NOUN
ajbmeb-977	10	17	standard	standard	NOUN
ajbmeb-977	10	18	39	39	NUM
ajbmeb-977	10	19	(	(	PUNCT
ajbmeb-977	10	20	recognition	recognition	NOUN
ajbmeb-977	10	21	and	and	CCONJ
ajbmeb-977	10	22	measurement	measurement	NOUN
ajbmeb-977	10	23	of	of	ADP
ajbmeb-977	10	24	financial	financial	ADJ
ajbmeb-977	10	25	instruments	instrument	NOUN
ajbmeb-977	10	26	)	)	PUNCT
ajbmeb-977	10	27	issued	issue	VERB
ajbmeb-977	10	28	by	by	ADP
ajbmeb-977	10	29	the	the	DET
ajbmeb-977	10	30	international	international	ADJ
ajbmeb-977	10	31	accounting	accounting	NOUN
ajbmeb-977	10	32	standards	standard	NOUN
ajbmeb-977	10	33	committee	committee	NOUN
ajbmeb-977	10	34	due	due	ADP
ajbmeb-977	10	35	to	to	ADP
ajbmeb-977	10	36	the	the	DET
ajbmeb-977	10	37	large	large	ADJ
ajbmeb-977	10	38	number	number	NOUN
ajbmeb-977	10	39	of	of	ADP
ajbmeb-977	10	40	criticisms	criticism	NOUN
ajbmeb-977	10	41	it	it	PRON
ajbmeb-977	10	42	faced	face	VERB
ajbmeb-977	10	43	,	,	PUNCT
ajbmeb-977	10	44	the	the	DET
ajbmeb-977	10	45	most	most	ADV
ajbmeb-977	10	46	important	important	ADJ
ajbmeb-977	10	47	of	of	ADP
ajbmeb-977	10	48	which	which	PRON
ajbmeb-977	10	49	was	be	AUX
ajbmeb-977	10	50	considering	consider	VERB
ajbmeb-977	10	51	it	it	PRON
ajbmeb-977	10	52	the	the	DET
ajbmeb-977	10	53	main	main	ADJ
ajbmeb-977	10	54	reason	reason	NOUN
ajbmeb-977	10	55	for	for	ADP
ajbmeb-977	10	56	the	the	DET
ajbmeb-977	10	57	occurrence	occurrence	NOUN
ajbmeb-977	10	58	of	of	ADP
ajbmeb-977	10	59	the	the	DET
ajbmeb-977	10	60	global	global	ADJ
ajbmeb-977	10	61	financial	financial	ADJ
ajbmeb-977	10	62	crisis	crisis	NOUN
ajbmeb-977	10	63	in	in	ADP
ajbmeb-977	10	64	2008	2008	NUM
ajbmeb-977	10	65	,	,	PUNCT
ajbmeb-977	10	66	which	which	PRON
ajbmeb-977	10	67	prompted	prompt	VERB
ajbmeb-977	10	68	both	both	CCONJ
ajbmeb-977	10	69	the	the	DET
ajbmeb-977	10	70	international	international	ADJ
ajbmeb-977	10	71	accounting	accounting	NOUN
ajbmeb-977	10	72	standards	standard	NOUN
ajbmeb-977	10	73	board	board	NOUN
ajbmeb-977	10	74	(	(	PUNCT
ajbmeb-977	10	75	iasb	iasb	PROPN
ajbmeb-977	10	76	)	)	PUNCT
ajbmeb-977	10	77	and	and	CCONJ
ajbmeb-977	10	78	the	the	DET
ajbmeb-977	10	79	american	american	PROPN
ajbmeb-977	10	80	accounting	accounting	PROPN
ajbmeb-977	10	81	standards	standards	PROPN
ajbmeb-977	10	82	board	board	NOUN
ajbmeb-977	10	83	(	(	PUNCT
ajbmeb-977	10	84	fasb	fasb	NOUN
ajbmeb-977	10	85	)	)	PUNCT
ajbmeb-977	10	86	to	to	PART
ajbmeb-977	10	87	develop	develop	VERB
ajbmeb-977	10	88	new	new	ADJ
ajbmeb-977	10	89	accounting	accounting	NOUN
ajbmeb-977	10	90	standards	standard	NOUN
ajbmeb-977	10	91	related	relate	VERB
ajbmeb-977	10	92	to	to	ADP
ajbmeb-977	10	93	financial	financial	ADJ
ajbmeb-977	10	94	instruments	instrument	NOUN
ajbmeb-977	10	95	,	,	PUNCT
ajbmeb-977	10	96	which	which	PRON
ajbmeb-977	10	97	requires	require	VERB
ajbmeb-977	10	98	the	the	DET
ajbmeb-977	10	99	international	international	PROPN
ajbmeb-977	10	100	federation	federation	PROPN
ajbmeb-977	10	101	of	of	ADP
ajbmeb-977	10	102	accountants	accountant	NOUN
ajbmeb-977	10	103	to	to	PART
ajbmeb-977	10	104	issue	issue	VERB
ajbmeb-977	10	105	the	the	DET
ajbmeb-977	10	106	international	international	ADJ
ajbmeb-977	10	107	audit	audit	NOUN
ajbmeb-977	10	108	practice	practice	NOUN
ajbmeb-977	10	109	statement	statement	NOUN
ajbmeb-977	10	110	no	no	INTJ
ajbmeb-977	10	111	.	.	PROPN
ajbmeb-977	10	112	1000	1000	NUM
ajbmeb-977	10	113	(	(	PUNCT
ajbmeb-977	10	114	special	special	ADJ
ajbmeb-977	10	115	considerations	consideration	NOUN
ajbmeb-977	10	116	in	in	ADP
ajbmeb-977	10	117	auditing	audit	VERB
ajbmeb-977	10	118	financial	financial	ADJ
ajbmeb-977	10	119	instruments	instrument	NOUN
ajbmeb-977	10	120	)	)	PUNCT
ajbmeb-977	10	121	to	to	PART
ajbmeb-977	10	122	guide	guide	VERB
ajbmeb-977	10	123	it	it	PRON
ajbmeb-977	10	124	when	when	SCONJ
ajbmeb-977	10	125	auditing	audit	VERB
ajbmeb-977	10	126	these	these	DET
ajbmeb-977	10	127	instruments	instrument	NOUN
ajbmeb-977	10	128	.	.	PUNCT
ajbmeb-977	11	1	it	it	PRON
ajbmeb-977	11	2	will	will	AUX
ajbmeb-977	11	3	have	have	VERB
ajbmeb-977	11	4	a	a	DET
ajbmeb-977	11	5	fundamental	fundamental	ADJ
ajbmeb-977	11	6	impact	impact	NOUN
ajbmeb-977	11	7	on	on	ADP
ajbmeb-977	11	8	the	the	DET
ajbmeb-977	11	9	audit	audit	NOUN
ajbmeb-977	11	10	process	process	NOUN
ajbmeb-977	11	11	in	in	ADP
ajbmeb-977	11	12	terms	term	NOUN
ajbmeb-977	11	13	of	of	ADP
ajbmeb-977	11	14	the	the	DET
ajbmeb-977	11	15	requirements	requirement	NOUN
ajbmeb-977	11	16	for	for	ADP
ajbmeb-977	11	17	designing	design	VERB
ajbmeb-977	11	18	and	and	CCONJ
ajbmeb-977	11	19	implementing	implement	VERB
ajbmeb-977	11	20	the	the	DET
ajbmeb-977	11	21	audit	audit	NOUN
ajbmeb-977	11	22	program	program	NOUN
ajbmeb-977	11	23	by	by	ADP
ajbmeb-977	11	24	the	the	DET
ajbmeb-977	11	25	auditor	auditor	NOUN
ajbmeb-977	11	26	.	.	PUNCT
ajbmeb-977	12	1	in	in	ADP
ajbmeb-977	12	2	the	the	DET
ajbmeb-977	12	3	iraqi	iraqi	ADJ
ajbmeb-977	12	4	environment	environment	NOUN
ajbmeb-977	12	5	in	in	ADP
ajbmeb-977	12	6	general	general	ADJ
ajbmeb-977	12	7	and	and	CCONJ
ajbmeb-977	12	8	the	the	DET
ajbmeb-977	12	9	banking	banking	NOUN
ajbmeb-977	12	10	sector	sector	NOUN
ajbmeb-977	12	11	in	in	ADP
ajbmeb-977	12	12	particular	particular	ADJ
ajbmeb-977	12	13	.	.	PUNCT
ajbmeb-977	13	1	the	the	DET
ajbmeb-977	13	2	first	first	ADJ
ajbmeb-977	13	3	axis	axis	NOUN
ajbmeb-977	13	4	/	/	SYM
ajbmeb-977	13	5	research	research	NOUN
ajbmeb-977	13	6	methodology	methodology	NOUN
ajbmeb-977	13	7	research	research	NOUN
ajbmeb-977	13	8	problem	problem	NOUN
ajbmeb-977	13	9	failure	failure	NOUN
ajbmeb-977	13	10	to	to	PART
ajbmeb-977	13	11	update	update	VERB
ajbmeb-977	13	12	the	the	DET
ajbmeb-977	13	13	approved	approve	VERB
ajbmeb-977	13	14	auditing	auditing	NOUN
ajbmeb-977	13	15	programs	program	NOUN
ajbmeb-977	13	16	for	for	ADP
ajbmeb-977	13	17	auditing	audit	VERB
ajbmeb-977	13	18	financial	financial	ADJ
ajbmeb-977	13	19	instruments	instrument	NOUN
ajbmeb-977	13	20	in	in	ADP
ajbmeb-977	13	21	accordance	accordance	NOUN
ajbmeb-977	13	22	with	with	ADP
ajbmeb-977	13	23	the	the	DET
ajbmeb-977	13	24	international	international	ADJ
ajbmeb-977	13	25	auditing	auditing	NOUN
ajbmeb-977	13	26	practice	practice	NOUN
ajbmeb-977	13	27	statement	statement	NOUN
ajbmeb-977	13	28	no	no	INTJ
ajbmeb-977	13	29	.	.	PROPN
ajbmeb-977	13	30	1000	1000	NUM
ajbmeb-977	13	31	(	(	PUNCT
ajbmeb-977	13	32	special	special	ADJ
ajbmeb-977	13	33	considerations	consideration	NOUN
ajbmeb-977	13	34	in	in	ADP
ajbmeb-977	13	35	auditing	audit	VERB
ajbmeb-977	13	36	financial	financial	ADJ
ajbmeb-977	13	37	instruments	instrument	NOUN
ajbmeb-977	13	38	)	)	PUNCT
ajbmeb-977	13	39	.	.	PUNCT
ajbmeb-977	14	1	the	the	DET
ajbmeb-977	14	2	importance	importance	NOUN
ajbmeb-977	14	3	of	of	ADP
ajbmeb-977	14	4	research	research	NOUN
ajbmeb-977	14	5	the	the	DET
ajbmeb-977	14	6	importance	importance	NOUN
ajbmeb-977	14	7	of	of	ADP
ajbmeb-977	14	8	adopting	adopt	VERB
ajbmeb-977	14	9	international	international	ADJ
ajbmeb-977	14	10	auditing	auditing	NOUN
ajbmeb-977	14	11	standards	standard	NOUN
ajbmeb-977	14	12	when	when	SCONJ
ajbmeb-977	14	13	preparing	prepare	VERB
ajbmeb-977	14	14	and	and	CCONJ
ajbmeb-977	14	15	proposing	propose	VERB
ajbmeb-977	14	16	an	an	DET
ajbmeb-977	14	17	auditing	auditing	NOUN
ajbmeb-977	14	18	program	program	NOUN
ajbmeb-977	14	19	in	in	ADP
ajbmeb-977	14	20	accordance	accordance	NOUN
ajbmeb-977	14	21	with	with	ADP
ajbmeb-977	14	22	those	those	DET
ajbmeb-977	14	23	standards	standard	NOUN
ajbmeb-977	14	24	that	that	PRON
ajbmeb-977	14	25	contributes	contribute	VERB
ajbmeb-977	14	26	to	to	ADP
ajbmeb-977	14	27	expressing	express	VERB
ajbmeb-977	14	28	a	a	DET
ajbmeb-977	14	29	neutral	neutral	ADJ
ajbmeb-977	14	30	technical	technical	ADJ
ajbmeb-977	14	31	opinion	opinion	NOUN
ajbmeb-977	14	32	on	on	ADP
ajbmeb-977	14	33	the	the	DET
ajbmeb-977	14	34	fairness	fairness	NOUN
ajbmeb-977	14	35	of	of	ADP
ajbmeb-977	14	36	the	the	DET
ajbmeb-977	14	37	financial	financial	ADJ
ajbmeb-977	14	38	statements	statement	NOUN
ajbmeb-977	14	39	.	.	PUNCT
ajbmeb-977	15	1	research	research	NOUN
ajbmeb-977	15	2	objective	objective	NOUN
ajbmeb-977	15	3	identifying	identify	VERB
ajbmeb-977	15	4	the	the	DET
ajbmeb-977	15	5	theoretical	theoretical	ADJ
ajbmeb-977	15	6	framework	framework	NOUN
ajbmeb-977	15	7	for	for	ADP
ajbmeb-977	15	8	the	the	DET
ajbmeb-977	15	9	statement	statement	NOUN
ajbmeb-977	15	10	of	of	ADP
ajbmeb-977	15	11	international	international	ADJ
ajbmeb-977	15	12	auditing	auditing	NOUN
ajbmeb-977	15	13	practice	practice	NOUN
ajbmeb-977	15	14	no	no	NOUN
ajbmeb-977	15	15	.	.	NOUN
ajbmeb-977	15	16	1000	1000	NUM
ajbmeb-977	15	17	,	,	PUNCT
ajbmeb-977	15	18	special	special	ADJ
ajbmeb-977	15	19	considerations	consideration	NOUN
ajbmeb-977	15	20	in	in	ADP
ajbmeb-977	15	21	auditing	audit	VERB
ajbmeb-977	15	22	financial	financial	ADJ
ajbmeb-977	15	23	instruments	instrument	NOUN
ajbmeb-977	15	24	.	.	PUNCT
ajbmeb-977	16	1	preparing	prepare	VERB
ajbmeb-977	16	2	a	a	DET
ajbmeb-977	16	3	proposed	propose	VERB
ajbmeb-977	16	4	audit	audit	NOUN
ajbmeb-977	16	5	program	program	NOUN
ajbmeb-977	16	6	to	to	PART
ajbmeb-977	16	7	audit	audit	VERB
ajbmeb-977	16	8	financial	financial	ADJ
ajbmeb-977	16	9	instruments	instrument	NOUN
ajbmeb-977	16	10	.	.	PUNCT
ajbmeb-977	17	1	research	research	NOUN
ajbmeb-977	17	2	hypothesis	hypothesis	NOUN
ajbmeb-977	17	3	the	the	DET
ajbmeb-977	17	4	program	program	NOUN
ajbmeb-977	17	5	leads	lead	VERB
ajbmeb-977	17	6	the	the	DET
ajbmeb-977	17	7	proposed	propose	VERB
ajbmeb-977	17	8	audit	audit	NOUN
ajbmeb-977	17	9	of	of	ADP
ajbmeb-977	17	10	financial	financial	ADJ
ajbmeb-977	17	11	instruments	instrument	NOUN
ajbmeb-977	17	12	in	in	ADP
ajbmeb-977	17	13	accordance	accordance	NOUN
ajbmeb-977	17	14	with	with	ADP
ajbmeb-977	17	15	the	the	DET
ajbmeb-977	17	16	international	international	ADJ
ajbmeb-977	17	17	auditing	auditing	NOUN
ajbmeb-977	17	18	practice	practice	NOUN
ajbmeb-977	17	19	statement	statement	NOUN
ajbmeb-977	17	20	no	no	INTJ
ajbmeb-977	17	21	.	.	PROPN
ajbmeb-977	17	22	1000	1000	NUM
ajbmeb-977	17	23	(	(	PUNCT
ajbmeb-977	17	24	special	special	ADJ
ajbmeb-977	17	25	considerations	consideration	NOUN
ajbmeb-977	17	26	in	in	ADP
ajbmeb-977	17	27	auditing	audit	VERB
ajbmeb-977	17	28	financial	financial	ADJ
ajbmeb-977	17	29	instruments	instrument	NOUN
ajbmeb-977	17	30	)	)	PUNCT
ajbmeb-977	17	31	to	to	PART
ajbmeb-977	17	32	identify	identify	VERB
ajbmeb-977	17	33	deviation	deviation	NOUN
ajbmeb-977	17	34	in	in	ADP
ajbmeb-977	17	35	the	the	DET
ajbmeb-977	17	36	financial	financial	ADJ
ajbmeb-977	17	37	statements	statement	NOUN
ajbmeb-977	17	38	and	and	CCONJ
ajbmeb-977	17	39	respond	respond	VERB
ajbmeb-977	17	40	to	to	ADP
ajbmeb-977	17	41	them	they	PRON
ajbmeb-977	17	42	?	?	PUNCT
ajbmeb-977	18	1	research	research	NOUN
ajbmeb-977	18	2	method	method	NOUN
ajbmeb-977	18	3	the	the	DET
ajbmeb-977	18	4	inductive	inductive	ADJ
ajbmeb-977	18	5	approach	approach	NOUN
ajbmeb-977	18	6	was	be	AUX
ajbmeb-977	18	7	relied	rely	VERB
ajbmeb-977	18	8	on	on	ADP
ajbmeb-977	18	9	by	by	ADP
ajbmeb-977	18	10	examining	examine	VERB
ajbmeb-977	18	11	international	international	ADJ
ajbmeb-977	18	12	accounting	accounting	NOUN
ajbmeb-977	18	13	standards	standard	NOUN
ajbmeb-977	18	14	and	and	CCONJ
ajbmeb-977	18	15	the	the	DET
ajbmeb-977	18	16	relevant	relevant	ADJ
ajbmeb-977	18	17	international	international	ADJ
ajbmeb-977	18	18	auditing	auditing	NOUN
ajbmeb-977	18	19	practice	practice	NOUN
ajbmeb-977	18	20	statement	statement	NOUN
ajbmeb-977	18	21	no	no	INTJ
ajbmeb-977	18	22	.	.	NOUN
ajbmeb-977	18	23	1000	1000	NUM
ajbmeb-977	18	24	and	and	CCONJ
ajbmeb-977	18	25	local	local	ADJ
ajbmeb-977	18	26	accounting	accounting	NOUN
ajbmeb-977	18	27	rules	rule	NOUN
ajbmeb-977	18	28	.	.	PUNCT
ajbmeb-977	19	1	data	datum	NOUN
ajbmeb-977	19	2	collection	collection	NOUN
ajbmeb-977	19	3	methods	method	NOUN
ajbmeb-977	19	4	the	the	DET
ajbmeb-977	19	5	researcher	researcher	NOUN
ajbmeb-977	19	6	dealt	deal	VERB
ajbmeb-977	19	7	with	with	ADP
ajbmeb-977	19	8	the	the	DET
ajbmeb-977	19	9	research	research	NOUN
ajbmeb-977	19	10	through	through	ADP
ajbmeb-977	19	11	the	the	DET
ajbmeb-977	19	12	following	following	NOUN
ajbmeb-977	19	13	:	:	PUNCT
ajbmeb-977	19	14	american	american	PROPN
ajbmeb-977	19	15	journal	journal	PROPN
ajbmeb-977	19	16	of	of	ADP
ajbmeb-977	19	17	business	business	NOUN
ajbmeb-977	19	18	management	management	NOUN
ajbmeb-977	19	19	,	,	PUNCT
ajbmeb-977	19	20	economics	economic	NOUN
ajbmeb-977	19	21	and	and	CCONJ
ajbmeb-977	19	22	banking	banking	NOUN
ajbmeb-977	19	23	volume	volume	NOUN
ajbmeb-977	19	24	13	13	NUM
ajbmeb-977	19	25	june	june	PROPN
ajbmeb-977	19	26	,	,	PUNCT
ajbmeb-977	19	27	2023	2023	NUM
ajbmeb-977	19	28	p	p	NOUN
ajbmeb-977	19	29	a	a	DET
ajbmeb-977	19	30	g	g	NOUN
ajbmeb-977	19	31	e	e	NOUN
ajbmeb-977	19	32	|	|	ADV
ajbmeb-977	19	33	56	56	NUM
ajbmeb-977	19	34	www.americanjournal.org	www.americanjournal.org	ADJ
ajbmeb-977	19	35	1	1	NUM
ajbmeb-977	19	36	-	-	PUNCT
ajbmeb-977	19	37	theoretical	theoretical	ADJ
ajbmeb-977	19	38	side	side	NOUN
ajbmeb-977	19	39	:	:	PUNCT
ajbmeb-977	19	40	the	the	DET
ajbmeb-977	19	41	researcher	researcher	NOUN
ajbmeb-977	19	42	relied	rely	VERB
ajbmeb-977	19	43	on	on	ADP
ajbmeb-977	19	44	arabic	arabic	ADJ
ajbmeb-977	19	45	and	and	CCONJ
ajbmeb-977	19	46	foreign	foreign	ADJ
ajbmeb-977	19	47	books	book	NOUN
ajbmeb-977	19	48	,	,	PUNCT
ajbmeb-977	19	49	literature	literature	NOUN
ajbmeb-977	19	50	for	for	ADP
ajbmeb-977	19	51	accounting	accounting	NOUN
ajbmeb-977	19	52	and	and	CCONJ
ajbmeb-977	19	53	auditing	auditing	NOUN
ajbmeb-977	19	54	,	,	PUNCT
ajbmeb-977	19	55	arab	arab	ADJ
ajbmeb-977	19	56	and	and	CCONJ
ajbmeb-977	19	57	foreign	foreign	ADJ
ajbmeb-977	19	58	periodicals	periodical	NOUN
ajbmeb-977	19	59	,	,	PUNCT
ajbmeb-977	19	60	as	as	ADV
ajbmeb-977	19	61	well	well	ADV
ajbmeb-977	19	62	as	as	ADP
ajbmeb-977	19	63	publications	publication	NOUN
ajbmeb-977	19	64	related	relate	VERB
ajbmeb-977	19	65	to	to	ADP
ajbmeb-977	19	66	the	the	DET
ajbmeb-977	19	67	research	research	NOUN
ajbmeb-977	19	68	,	,	PUNCT
ajbmeb-977	19	69	which	which	PRON
ajbmeb-977	19	70	are	be	AUX
ajbmeb-977	19	71	sourced	source	VERB
ajbmeb-977	19	72	from	from	ADP
ajbmeb-977	19	73	professional	professional	ADJ
ajbmeb-977	19	74	organizations	organization	NOUN
ajbmeb-977	19	75	,	,	PUNCT
ajbmeb-977	19	76	dissertations	dissertation	NOUN
ajbmeb-977	19	77	,	,	PUNCT
ajbmeb-977	19	78	letters	letter	NOUN
ajbmeb-977	19	79	,	,	PUNCT
ajbmeb-977	19	80	arab	arab	ADJ
ajbmeb-977	19	81	and	and	CCONJ
ajbmeb-977	19	82	foreign	foreign	ADJ
ajbmeb-977	19	83	university	university	NOUN
ajbmeb-977	19	84	research	research	NOUN
ajbmeb-977	19	85	,	,	PUNCT
ajbmeb-977	19	86	and	and	CCONJ
ajbmeb-977	19	87	the	the	DET
ajbmeb-977	19	88	internet	internet	NOUN
ajbmeb-977	19	89	.	.	PUNCT
ajbmeb-977	20	1	2	2	NUM
ajbmeb-977	20	2	-	-	NUM
ajbmeb-977	20	3	the	the	DET
ajbmeb-977	20	4	applied	apply	VERB
ajbmeb-977	20	5	aspect	aspect	NOUN
ajbmeb-977	20	6	:	:	PUNCT
ajbmeb-977	20	7	the	the	DET
ajbmeb-977	20	8	researcher	researcher	NOUN
ajbmeb-977	20	9	relied	rely	VERB
ajbmeb-977	20	10	on	on	ADP
ajbmeb-977	20	11	preparing	prepare	VERB
ajbmeb-977	20	12	a	a	DET
ajbmeb-977	20	13	program	program	NOUN
ajbmeb-977	20	14	for	for	ADP
ajbmeb-977	20	15	auditing	audit	VERB
ajbmeb-977	20	16	financial	financial	ADJ
ajbmeb-977	20	17	instruments	instrument	NOUN
ajbmeb-977	20	18	according	accord	VERB
ajbmeb-977	20	19	to	to	ADP
ajbmeb-977	20	20	a	a	DET
ajbmeb-977	20	21	set	set	NOUN
ajbmeb-977	20	22	of	of	ADP
ajbmeb-977	20	23	international	international	ADJ
ajbmeb-977	20	24	auditing	auditing	NOUN
ajbmeb-977	20	25	standards	standard	NOUN
ajbmeb-977	20	26	.	.	PUNCT
ajbmeb-977	21	1	the	the	DET
ajbmeb-977	21	2	second	second	ADJ
ajbmeb-977	21	3	axis	axis	NOUN
ajbmeb-977	21	4	/	/	PUNCT
ajbmeb-977	21	5	the	the	DET
ajbmeb-977	21	6	theoretical	theoretical	ADJ
ajbmeb-977	21	7	aspect	aspect	NOUN
ajbmeb-977	21	8	of	of	ADP
ajbmeb-977	21	9	financial	financial	ADJ
ajbmeb-977	21	10	instruments	instrument	NOUN
ajbmeb-977	21	11	and	and	CCONJ
ajbmeb-977	21	12	audit	audit	NOUN
ajbmeb-977	21	13	procedures	procedure	NOUN
ajbmeb-977	21	14	according	accord	VERB
ajbmeb-977	21	15	to	to	ADP
ajbmeb-977	21	16	the	the	DET
ajbmeb-977	21	17	international	international	ADJ
ajbmeb-977	21	18	auditing	auditing	NOUN
ajbmeb-977	21	19	practice	practice	NOUN
ajbmeb-977	21	20	statement	statement	NOUN
ajbmeb-977	21	21	no	no	INTJ
ajbmeb-977	21	22	.	.	PROPN
ajbmeb-977	21	23	1000	1000	NUM
ajbmeb-977	21	24	.	.	PUNCT
ajbmeb-977	22	1	theoretical	theoretical	ADJ
ajbmeb-977	22	2	side	side	NOUN
ajbmeb-977	22	3	of	of	ADP
ajbmeb-977	22	4	financial	financial	ADJ
ajbmeb-977	22	5	instruments	instrument	NOUN
ajbmeb-977	22	6	definition	definition	NOUN
ajbmeb-977	22	7	of	of	ADP
ajbmeb-977	22	8	financial	financial	ADJ
ajbmeb-977	22	9	instruments	instrument	NOUN
ajbmeb-977	22	10	ias	ia	VERB
ajbmeb-977	22	11	32	32	NUM
ajbmeb-977	22	12	defines	define	NOUN
ajbmeb-977	22	13	a	a	DET
ajbmeb-977	22	14	financial	financial	ADJ
ajbmeb-977	22	15	instrument	instrument	NOUN
ajbmeb-977	22	16	as	as	ADP
ajbmeb-977	22	17	a	a	DET
ajbmeb-977	22	18	contract	contract	NOUN
ajbmeb-977	22	19	that	that	PRON
ajbmeb-977	22	20	can	can	AUX
ajbmeb-977	22	21	create	create	VERB
ajbmeb-977	22	22	a	a	DET
ajbmeb-977	22	23	financial	financial	ADJ
ajbmeb-977	22	24	asset	asset	NOUN
ajbmeb-977	22	25	for	for	ADP
ajbmeb-977	22	26	an	an	DET
ajbmeb-977	22	27	economic	economic	ADJ
ajbmeb-977	22	28	entity	entity	NOUN
ajbmeb-977	22	29	and	and	CCONJ
ajbmeb-977	22	30	at	at	ADP
ajbmeb-977	22	31	the	the	DET
ajbmeb-977	22	32	same	same	ADJ
ajbmeb-977	22	33	time	time	NOUN
ajbmeb-977	22	34	create	create	VERB
ajbmeb-977	22	35	a	a	DET
ajbmeb-977	22	36	financial	financial	ADJ
ajbmeb-977	22	37	liability	liability	NOUN
ajbmeb-977	22	38	or	or	CCONJ
ajbmeb-977	22	39	an	an	DET
ajbmeb-977	22	40	equity	equity	NOUN
ajbmeb-977	22	41	instrument	instrument	NOUN
ajbmeb-977	22	42	for	for	ADP
ajbmeb-977	22	43	another	another	DET
ajbmeb-977	22	44	economic	economic	ADJ
ajbmeb-977	22	45	entity	entity	NOUN
ajbmeb-977	22	46	.	.	PUNCT
ajbmeb-977	23	1	a	a	DET
ajbmeb-977	23	2	contract	contract	NOUN
ajbmeb-977	23	3	that	that	PRON
ajbmeb-977	23	4	imposes	impose	VERB
ajbmeb-977	23	5	on	on	ADP
ajbmeb-977	23	6	an	an	DET
ajbmeb-977	23	7	economic	economic	ADJ
ajbmeb-977	23	8	entity	entity	NOUN
ajbmeb-977	23	9	a	a	DET
ajbmeb-977	23	10	contractual	contractual	ADJ
ajbmeb-977	23	11	obligation	obligation	NOUN
ajbmeb-977	23	12	to	to	PART
ajbmeb-977	23	13	deliver	deliver	VERB
ajbmeb-977	23	14	cash	cash	NOUN
ajbmeb-977	23	15	or	or	CCONJ
ajbmeb-977	23	16	another	another	DET
ajbmeb-977	23	17	financial	financial	ADJ
ajbmeb-977	23	18	instrument	instrument	NOUN
ajbmeb-977	23	19	or	or	CCONJ
ajbmeb-977	23	20	exchange	exchange	VERB
ajbmeb-977	23	21	financial	financial	ADJ
ajbmeb-977	23	22	instruments	instrument	NOUN
ajbmeb-977	23	23	based	base	VERB
ajbmeb-977	23	24	on	on	ADP
ajbmeb-977	23	25	potentially	potentially	ADV
ajbmeb-977	23	26	uncertain	uncertain	ADJ
ajbmeb-977	23	27	terms	term	NOUN
ajbmeb-977	23	28	or	or	CCONJ
ajbmeb-977	23	29	transfer	transfer	VERB
ajbmeb-977	23	30	a	a	DET
ajbmeb-977	23	31	contractual	contractual	ADJ
ajbmeb-977	23	32	right	right	NOUN
ajbmeb-977	23	33	to	to	PART
ajbmeb-977	23	34	receive	receive	VERB
ajbmeb-977	23	35	cash	cash	NOUN
ajbmeb-977	23	36	or	or	CCONJ
ajbmeb-977	23	37	another	another	DET
ajbmeb-977	23	38	financial	financial	ADJ
ajbmeb-977	23	39	instrument	instrument	NOUN
ajbmeb-977	23	40	or	or	CCONJ
ajbmeb-977	23	41	exchange	exchange	VERB
ajbmeb-977	23	42	financial	financial	ADJ
ajbmeb-977	23	43	instruments	instrument	NOUN
ajbmeb-977	23	44	based	base	VERB
ajbmeb-977	23	45	on	on	ADP
ajbmeb-977	23	46	potentially	potentially	ADV
ajbmeb-977	23	47	uncertain	uncertain	ADJ
ajbmeb-977	23	48	terms	term	NOUN
ajbmeb-977	23	49	to	to	ADP
ajbmeb-977	23	50	a	a	DET
ajbmeb-977	23	51	unit	unit	NOUN
ajbmeb-977	23	52	other	other	ADJ
ajbmeb-977	23	53	economics	economic	NOUN
ajbmeb-977	23	54	(	(	PUNCT
ajbmeb-977	23	55	shallour	shallour	NOUN
ajbmeb-977	23	56	,	,	PUNCT
ajbmeb-977	23	57	2011	2011	NUM
ajbmeb-977	23	58	:	:	PUNCT
ajbmeb-977	23	59	p.	p.	NOUN
ajbmeb-977	23	60	96	96	NUM
ajbmeb-977	23	61	)	)	PUNCT
ajbmeb-977	23	62	.	.	PUNCT
ajbmeb-977	24	1	components	component	NOUN
ajbmeb-977	24	2	of	of	ADP
ajbmeb-977	24	3	financial	financial	ADJ
ajbmeb-977	24	4	instruments	instrument	NOUN
ajbmeb-977	24	5	first	first	ADV
ajbmeb-977	24	6	the	the	DET
ajbmeb-977	24	7	financial	financial	ADJ
ajbmeb-977	24	8	asset	asset	NOUN
ajbmeb-977	24	9	:	:	PUNCT
ajbmeb-977	24	10	the	the	DET
ajbmeb-977	24	11	financial	financial	ADJ
ajbmeb-977	24	12	asset	asset	NOUN
ajbmeb-977	24	13	is	be	AUX
ajbmeb-977	24	14	defined	define	VERB
ajbmeb-977	24	15	as	as	ADP
ajbmeb-977	24	16	the	the	DET
ajbmeb-977	24	17	asset	asset	NOUN
ajbmeb-977	24	18	that	that	PRON
ajbmeb-977	24	19	is	be	AUX
ajbmeb-977	24	20	represented	represent	VERB
ajbmeb-977	24	21	in	in	ADP
ajbmeb-977	24	22	cash	cash	NOUN
ajbmeb-977	24	23	,	,	PUNCT
ajbmeb-977	24	24	and	and	CCONJ
ajbmeb-977	24	25	the	the	DET
ajbmeb-977	24	26	investment	investment	NOUN
ajbmeb-977	24	27	in	in	ADP
ajbmeb-977	24	28	shares	share	NOUN
ajbmeb-977	24	29	of	of	ADP
ajbmeb-977	24	30	another	another	DET
ajbmeb-977	24	31	economic	economic	ADJ
ajbmeb-977	24	32	entity	entity	NOUN
ajbmeb-977	24	33	(	(	PUNCT
ajbmeb-977	24	34	such	such	ADJ
ajbmeb-977	24	35	as	as	ADP
ajbmeb-977	24	36	ordinary	ordinary	ADJ
ajbmeb-977	24	37	or	or	CCONJ
ajbmeb-977	24	38	preferred	preferred	ADJ
ajbmeb-977	24	39	shares	share	NOUN
ajbmeb-977	24	40	)	)	PUNCT
ajbmeb-977	24	41	,	,	PUNCT
ajbmeb-977	24	42	or	or	CCONJ
ajbmeb-977	24	43	it	it	PRON
ajbmeb-977	24	44	is	be	AUX
ajbmeb-977	24	45	a	a	DET
ajbmeb-977	24	46	contractual	contractual	ADJ
ajbmeb-977	24	47	right	right	NOUN
ajbmeb-977	24	48	to	to	PART
ajbmeb-977	24	49	receive	receive	VERB
ajbmeb-977	24	50	cash	cash	NOUN
ajbmeb-977	24	51	from	from	ADP
ajbmeb-977	24	52	another	another	DET
ajbmeb-977	24	53	economic	economic	ADJ
ajbmeb-977	24	54	entity	entity	NOUN
ajbmeb-977	24	55	such	such	ADJ
ajbmeb-977	24	56	as	as	ADP
ajbmeb-977	24	57	loans	loan	NOUN
ajbmeb-977	24	58	,	,	PUNCT
ajbmeb-977	24	59	receivables	receivables	NOUN
ajbmeb-977	24	60	and	and	CCONJ
ajbmeb-977	24	61	bonds	bond	NOUN
ajbmeb-977	24	62	(	(	PUNCT
ajbmeb-977	24	63	kieso	kieso	NOUN
ajbmeb-977	24	64	,	,	PUNCT
ajbmeb-977	24	65	2012	2012	NUM
ajbmeb-977	24	66	:	:	PUNCT
ajbmeb-977	24	67	480	480	NUM
ajbmeb-977	24	68	)	)	PUNCT
ajbmeb-977	24	69	.	.	PUNCT
ajbmeb-977	25	1	second	second	ADJ
ajbmeb-977	25	2	financial	financial	ADJ
ajbmeb-977	25	3	obligations	obligation	NOUN
ajbmeb-977	25	4	:	:	PUNCT
ajbmeb-977	25	5	defined	define	VERB
ajbmeb-977	25	6	as	as	ADP
ajbmeb-977	25	7	obligations	obligation	NOUN
ajbmeb-977	25	8	that	that	PRON
ajbmeb-977	25	9	are	be	AUX
ajbmeb-977	25	10	contractual	contractual	ADJ
ajbmeb-977	25	11	in	in	ADP
ajbmeb-977	25	12	the	the	DET
ajbmeb-977	25	13	event	event	NOUN
ajbmeb-977	25	14	of	of	ADP
ajbmeb-977	25	15	a	a	DET
ajbmeb-977	25	16	contract	contract	NOUN
ajbmeb-977	25	17	.	.	PUNCT
ajbmeb-977	26	1	(	(	PUNCT
ajbmeb-977	26	2	ias	ias	PROPN
ajbmeb-977	26	3	32	32	NUM
ajbmeb-977	26	4	,	,	PUNCT
ajbmeb-977	26	5	2012:8	2012:8	NUM
ajbmeb-977	26	6	)	)	PUNCT
ajbmeb-977	26	7	delivery	delivery	NOUN
ajbmeb-977	26	8	of	of	ADP
ajbmeb-977	26	9	cash	cash	NOUN
ajbmeb-977	26	10	or	or	CCONJ
ajbmeb-977	26	11	other	other	ADJ
ajbmeb-977	26	12	financial	financial	ADJ
ajbmeb-977	26	13	asset	asset	NOUN
ajbmeb-977	26	14	to	to	ADP
ajbmeb-977	26	15	another	another	DET
ajbmeb-977	26	16	economic	economic	ADJ
ajbmeb-977	26	17	entity	entity	NOUN
ajbmeb-977	26	18	.	.	PUNCT
ajbmeb-977	27	1	1	1	NUM
ajbmeb-977	27	2	)	)	PUNCT
ajbmeb-977	27	3	2	2	NUM
ajbmeb-977	27	4	)	)	PUNCT
ajbmeb-977	27	5	the	the	DET
ajbmeb-977	27	6	exchange	exchange	NOUN
ajbmeb-977	27	7	of	of	ADP
ajbmeb-977	27	8	financial	financial	ADJ
ajbmeb-977	27	9	assets	asset	NOUN
ajbmeb-977	27	10	or	or	CCONJ
ajbmeb-977	27	11	financial	financial	ADJ
ajbmeb-977	27	12	liabilities	liability	NOUN
ajbmeb-977	27	13	with	with	ADP
ajbmeb-977	27	14	another	another	DET
ajbmeb-977	27	15	economic	economic	ADJ
ajbmeb-977	27	16	entity	entity	NOUN
ajbmeb-977	27	17	under	under	ADP
ajbmeb-977	27	18	potentially	potentially	ADV
ajbmeb-977	27	19	uncertain	uncertain	ADJ
ajbmeb-977	27	20	circumstances	circumstance	NOUN
ajbmeb-977	27	21	.	.	PUNCT
ajbmeb-977	28	1	the	the	DET
ajbmeb-977	28	2	economic	economic	ADJ
ajbmeb-977	28	3	entity	entity	NOUN
ajbmeb-977	28	4	has	have	VERB
ajbmeb-977	28	5	an	an	DET
ajbmeb-977	28	6	obligation	obligation	NOUN
ajbmeb-977	28	7	and	and	CCONJ
ajbmeb-977	28	8	can	can	AUX
ajbmeb-977	28	9	be	be	AUX
ajbmeb-977	28	10	paid	pay	VERB
ajbmeb-977	28	11	against	against	ADP
ajbmeb-977	28	12	one	one	NUM
ajbmeb-977	28	13	of	of	ADP
ajbmeb-977	28	14	its	its	PRON
ajbmeb-977	28	15	financial	financial	ADJ
ajbmeb-977	28	16	assets	asset	NOUN
ajbmeb-977	28	17	or	or	CCONJ
ajbmeb-977	28	18	dispose	dispose	NOUN
ajbmeb-977	28	19	of	of	ADP
ajbmeb-977	28	20	one	one	NUM
ajbmeb-977	28	21	of	of	ADP
ajbmeb-977	28	22	the	the	DET
ajbmeb-977	28	23	elements	element	NOUN
ajbmeb-977	28	24	of	of	ADP
ajbmeb-977	28	25	its	its	PRON
ajbmeb-977	28	26	capital	capital	NOUN
ajbmeb-977	28	27	components	component	NOUN
ajbmeb-977	28	28	(	(	PUNCT
ajbmeb-977	28	29	such	such	ADJ
ajbmeb-977	28	30	as	as	ADP
ajbmeb-977	28	31	capital	capital	NOUN
ajbmeb-977	28	32	bonds	bond	NOUN
ajbmeb-977	28	33	)	)	PUNCT
ajbmeb-977	28	34	,	,	PUNCT
ajbmeb-977	28	35	in	in	ADP
ajbmeb-977	28	36	the	the	DET
ajbmeb-977	28	37	event	event	NOUN
ajbmeb-977	28	38	that	that	SCONJ
ajbmeb-977	28	39	the	the	DET
ajbmeb-977	28	40	number	number	NOUN
ajbmeb-977	28	41	of	of	ADP
ajbmeb-977	28	42	bonds	bond	NOUN
ajbmeb-977	28	43	required	require	VERB
ajbmeb-977	28	44	to	to	PART
ajbmeb-977	28	45	pay	pay	VERB
ajbmeb-977	28	46	the	the	DET
ajbmeb-977	28	47	aforementioned	aforementioned	ADJ
ajbmeb-977	28	48	obligation	obligation	NOUN
ajbmeb-977	28	49	changes	change	NOUN
ajbmeb-977	28	50	with	with	ADP
ajbmeb-977	28	51	the	the	DET
ajbmeb-977	28	52	change	change	NOUN
ajbmeb-977	28	53	in	in	ADP
ajbmeb-977	28	54	their	their	PRON
ajbmeb-977	28	55	fair	fair	ADJ
ajbmeb-977	28	56	value	value	NOUN
ajbmeb-977	28	57	and	and	CCONJ
ajbmeb-977	28	58	the	the	DET
ajbmeb-977	28	59	total	total	ADJ
ajbmeb-977	28	60	fair	fair	ADJ
ajbmeb-977	28	61	value	value	NOUN
ajbmeb-977	28	62	of	of	ADP
ajbmeb-977	28	63	those	those	DET
ajbmeb-977	28	64	bonds	bond	NOUN
ajbmeb-977	28	65	is	be	AUX
ajbmeb-977	28	66	not	not	PART
ajbmeb-977	28	67	expected	expect	VERB
ajbmeb-977	28	68	to	to	PART
ajbmeb-977	28	69	be	be	AUX
ajbmeb-977	28	70	realizing	realize	VERB
ajbmeb-977	28	71	gains	gain	NOUN
ajbmeb-977	28	72	or	or	CCONJ
ajbmeb-977	28	73	losses	loss	NOUN
ajbmeb-977	28	74	as	as	ADP
ajbmeb-977	28	75	a	a	DET
ajbmeb-977	28	76	result	result	NOUN
ajbmeb-977	28	77	of	of	ADP
ajbmeb-977	28	78	the	the	DET
ajbmeb-977	28	79	fluctuation	fluctuation	NOUN
ajbmeb-977	28	80	in	in	ADP
ajbmeb-977	28	81	the	the	DET
ajbmeb-977	28	82	price	price	NOUN
ajbmeb-977	28	83	of	of	ADP
ajbmeb-977	28	84	capital	capital	NOUN
ajbmeb-977	28	85	bonds	bond	NOUN
ajbmeb-977	28	86	,	,	PUNCT
ajbmeb-977	28	87	and	and	CCONJ
ajbmeb-977	28	88	that	that	SCONJ
ajbmeb-977	28	89	these	these	DET
ajbmeb-977	28	90	fluctuations	fluctuation	NOUN
ajbmeb-977	28	91	are	be	AUX
ajbmeb-977	28	92	treated	treat	VERB
ajbmeb-977	28	93	as	as	ADP
ajbmeb-977	28	94	a	a	DET
ajbmeb-977	28	95	financial	financial	ADJ
ajbmeb-977	28	96	obligation	obligation	NOUN
ajbmeb-977	28	97	on	on	ADP
ajbmeb-977	28	98	the	the	DET
ajbmeb-977	28	99	economic	economic	ADJ
ajbmeb-977	28	100	entity	entity	NOUN
ajbmeb-977	28	101	(	(	PUNCT
ajbmeb-977	28	102	al	al	PROPN
ajbmeb-977	28	103	-	-	PUNCT
ajbmeb-977	28	104	owaisi	owaisi	VERB
ajbmeb-977	28	105	,	,	PUNCT
ajbmeb-977	28	106	2015	2015	NUM
ajbmeb-977	28	107	:	:	PUNCT
ajbmeb-977	28	108	70	70	NUM
ajbmeb-977	28	109	)	)	PUNCT
ajbmeb-977	28	110	.	.	PUNCT
ajbmeb-977	29	1	third	third	ADJ
ajbmeb-977	29	2	equity	equity	NOUN
ajbmeb-977	29	3	instruments	instrument	NOUN
ajbmeb-977	29	4	:	:	PUNCT
ajbmeb-977	29	5	defined	define	VERB
ajbmeb-977	29	6	as	as	ADP
ajbmeb-977	29	7	the	the	DET
ajbmeb-977	29	8	remainder	remainder	NOUN
ajbmeb-977	29	9	after	after	ADP
ajbmeb-977	29	10	paying	pay	VERB
ajbmeb-977	29	11	debts	debt	NOUN
ajbmeb-977	29	12	and	and	CCONJ
ajbmeb-977	29	13	other	other	ADJ
ajbmeb-977	29	14	obligations	obligation	NOUN
ajbmeb-977	29	15	on	on	ADP
ajbmeb-977	29	16	the	the	DET
ajbmeb-977	29	17	economic	economic	ADJ
ajbmeb-977	29	18	entity	entity	NOUN
ajbmeb-977	29	19	,	,	PUNCT
ajbmeb-977	29	20	and	and	CCONJ
ajbmeb-977	29	21	ownership	ownership	NOUN
ajbmeb-977	29	22	instruments	instrument	NOUN
ajbmeb-977	29	23	,	,	PUNCT
ajbmeb-977	29	24	which	which	PRON
ajbmeb-977	29	25	is	be	AUX
ajbmeb-977	29	26	what	what	PRON
ajbmeb-977	29	27	belongs	belong	VERB
ajbmeb-977	29	28	to	to	ADP
ajbmeb-977	29	29	the	the	DET
ajbmeb-977	29	30	owner	owner	NOUN
ajbmeb-977	29	31	of	of	ADP
ajbmeb-977	29	32	the	the	DET
ajbmeb-977	29	33	economic	economic	ADJ
ajbmeb-977	29	34	entity	entity	NOUN
ajbmeb-977	29	35	and	and	CCONJ
ajbmeb-977	29	36	theoretically	theoretically	ADV
ajbmeb-977	29	37	includes	include	VERB
ajbmeb-977	29	38	all	all	DET
ajbmeb-977	29	39	the	the	DET
ajbmeb-977	29	40	owners	owner	NOUN
ajbmeb-977	29	41	who	who	PRON
ajbmeb-977	29	42	invested	invest	VERB
ajbmeb-977	29	43	in	in	ADP
ajbmeb-977	29	44	the	the	DET
ajbmeb-977	29	45	economic	economic	ADJ
ajbmeb-977	29	46	entity	entity	NOUN
ajbmeb-977	29	47	,	,	PUNCT
ajbmeb-977	29	48	including	include	VERB
ajbmeb-977	29	49	the	the	DET
ajbmeb-977	29	50	funds	fund	NOUN
ajbmeb-977	29	51	used	use	VERB
ajbmeb-977	29	52	to	to	PART
ajbmeb-977	29	53	start	start	VERB
ajbmeb-977	29	54	the	the	DET
ajbmeb-977	29	55	economic	economic	ADJ
ajbmeb-977	29	56	entity	entity	NOUN
ajbmeb-977	29	57	,	,	PUNCT
ajbmeb-977	29	58	and	and	CCONJ
ajbmeb-977	29	59	the	the	DET
ajbmeb-977	29	60	annual	annual	ADJ
ajbmeb-977	29	61	profits	profit	NOUN
ajbmeb-977	29	62	that	that	PRON
ajbmeb-977	29	63	it	it	PRON
ajbmeb-977	29	64	has	have	AUX
ajbmeb-977	29	65	been	be	AUX
ajbmeb-977	29	66	kept	keep	VERB
ajbmeb-977	29	67	in	in	ADP
ajbmeb-977	29	68	the	the	DET
ajbmeb-977	29	69	economic	economic	ADJ
ajbmeb-977	29	70	entity	entity	NOUN
ajbmeb-977	29	71	over	over	ADP
ajbmeb-977	29	72	the	the	DET
ajbmeb-977	29	73	years	year	NOUN
ajbmeb-977	29	74	,	,	PUNCT
ajbmeb-977	29	75	as	as	ADV
ajbmeb-977	29	76	well	well	ADV
ajbmeb-977	29	77	as	as	ADP
ajbmeb-977	29	78	the	the	DET
ajbmeb-977	29	79	ongoing	ongoing	ADJ
ajbmeb-977	29	80	investments	investment	NOUN
ajbmeb-977	29	81	made	make	VERB
ajbmeb-977	29	82	in	in	ADP
ajbmeb-977	29	83	order	order	NOUN
ajbmeb-977	29	84	to	to	PART
ajbmeb-977	29	85	replace	replace	VERB
ajbmeb-977	29	86	and	and	CCONJ
ajbmeb-977	29	87	improve	improve	VERB
ajbmeb-977	29	88	the	the	DET
ajbmeb-977	29	89	assets	asset	NOUN
ajbmeb-977	29	90	of	of	ADP
ajbmeb-977	29	91	the	the	DET
ajbmeb-977	29	92	economic	economic	ADJ
ajbmeb-977	29	93	entity	entity	NOUN
ajbmeb-977	29	94	(	(	PUNCT
ajbmeb-977	29	95	lund	lund	NOUN
ajbmeb-977	29	96	,	,	PUNCT
ajbmeb-977	29	97	2013:6	2013:6	NUM
ajbmeb-977	29	98	)	)	PUNCT
ajbmeb-977	29	99	,	,	PUNCT
ajbmeb-977	29	100	and	and	CCONJ
ajbmeb-977	29	101	in	in	ADP
ajbmeb-977	29	102	the	the	DET
ajbmeb-977	29	103	same	same	ADJ
ajbmeb-977	29	104	context	context	NOUN
ajbmeb-977	29	105	it	it	PRON
ajbmeb-977	29	106	represents	represent	VERB
ajbmeb-977	29	107	a	a	DET
ajbmeb-977	29	108	share	share	NOUN
ajbmeb-977	29	109	in	in	ADP
ajbmeb-977	29	110	ownership	ownership	NOUN
ajbmeb-977	29	111	such	such	ADJ
ajbmeb-977	29	112	as	as	ADP
ajbmeb-977	29	113	ordinary	ordinary	ADJ
ajbmeb-977	29	114	shares	share	NOUN
ajbmeb-977	29	115	or	or	CCONJ
ajbmeb-977	29	116	preferred	preferred	ADJ
ajbmeb-977	29	117	shares	share	NOUN
ajbmeb-977	29	118	and	and	CCONJ
ajbmeb-977	29	119	other	other	ADJ
ajbmeb-977	29	120	capital	capital	NOUN
ajbmeb-977	29	121	shares	share	NOUN
ajbmeb-977	29	122	after	after	ADP
ajbmeb-977	29	123	the	the	DET
ajbmeb-977	29	124	date	date	NOUN
ajbmeb-977	29	125	of	of	ADP
ajbmeb-977	29	126	the	the	DET
ajbmeb-977	29	127	acquisition	acquisition	NOUN
ajbmeb-977	29	128	of	of	ADP
ajbmeb-977	29	129	the	the	DET
ajbmeb-977	29	130	shares	share	NOUN
ajbmeb-977	29	131	and	and	CCONJ
ajbmeb-977	29	132	according	accord	VERB
ajbmeb-977	29	133	to	to	ADP
ajbmeb-977	29	134	the	the	DET
ajbmeb-977	29	135	acquisition	acquisition	NOUN
ajbmeb-977	29	136	of	of	ADP
ajbmeb-977	29	137	the	the	DET
ajbmeb-977	29	138	economic	economic	ADJ
ajbmeb-977	29	139	entity	entity	NOUN
ajbmeb-977	29	140	and	and	CCONJ
ajbmeb-977	29	141	the	the	DET
ajbmeb-977	29	142	share	share	NOUN
ajbmeb-977	29	143	of	of	ADP
ajbmeb-977	29	144	the	the	DET
ajbmeb-977	29	145	ordinary	ordinary	ADJ
ajbmeb-977	29	146	shares	share	NOUN
ajbmeb-977	29	147	of	of	ADP
ajbmeb-977	29	148	the	the	DET
ajbmeb-977	29	149	economic	economic	ADJ
ajbmeb-977	29	150	entity	entity	NOUN
ajbmeb-977	29	151	invested	invest	VERB
ajbmeb-977	29	152	in	in	ADP
ajbmeb-977	29	153	it	it	PRON
ajbmeb-977	29	154	(	(	PUNCT
ajbmeb-977	29	155	ibrahim	ibrahim	NOUN
ajbmeb-977	29	156	,	,	PUNCT
ajbmeb-977	29	157	2009	2009	NUM
ajbmeb-977	29	158	:	:	PUNCT
ajbmeb-977	29	159	11	11	NUM
ajbmeb-977	29	160	)	)	PUNCT
ajbmeb-977	29	161	,	,	PUNCT
ajbmeb-977	29	162	and	and	CCONJ
ajbmeb-977	29	163	that	that	SCONJ
ajbmeb-977	29	164	the	the	DET
ajbmeb-977	29	165	difference	difference	NOUN
ajbmeb-977	29	166	between	between	ADP
ajbmeb-977	29	167	the	the	DET
ajbmeb-977	29	168	equity	equity	NOUN
ajbmeb-977	29	169	instrument	instrument	NOUN
ajbmeb-977	29	170	and	and	CCONJ
ajbmeb-977	29	171	the	the	DET
ajbmeb-977	29	172	financial	financial	ADJ
ajbmeb-977	29	173	commitment	commitment	NOUN
ajbmeb-977	29	174	,	,	PUNCT
ajbmeb-977	29	175	although	although	SCONJ
ajbmeb-977	29	176	they	they	PRON
ajbmeb-977	29	177	are	be	AUX
ajbmeb-977	29	178	within	within	ADP
ajbmeb-977	29	179	the	the	DET
ajbmeb-977	29	180	financial	financial	ADJ
ajbmeb-977	29	181	instruments	instrument	NOUN
ajbmeb-977	29	182	,	,	PUNCT
ajbmeb-977	29	183	is	be	AUX
ajbmeb-977	29	184	that	that	SCONJ
ajbmeb-977	29	185	the	the	DET
ajbmeb-977	29	186	financial	financial	ADJ
ajbmeb-977	29	187	american	american	ADJ
ajbmeb-977	29	188	journal	journal	PROPN
ajbmeb-977	29	189	of	of	ADP
ajbmeb-977	29	190	business	business	NOUN
ajbmeb-977	29	191	management	management	NOUN
ajbmeb-977	29	192	,	,	PUNCT
ajbmeb-977	29	193	economics	economic	NOUN
ajbmeb-977	29	194	and	and	CCONJ
ajbmeb-977	29	195	banking	banking	NOUN
ajbmeb-977	29	196	volume	volume	NOUN
ajbmeb-977	29	197	13	13	NUM
ajbmeb-977	29	198	june	june	PROPN
ajbmeb-977	29	199	,	,	PUNCT
ajbmeb-977	29	200	2023	2023	NUM
ajbmeb-977	29	201	p	p	NOUN
ajbmeb-977	29	202	a	a	DET
ajbmeb-977	29	203	g	g	NOUN
ajbmeb-977	29	204	e	e	NOUN
ajbmeb-977	29	205	|	|	ADV
ajbmeb-977	29	206	57	57	NUM
ajbmeb-977	29	207	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-977	29	208	commitment	commitment	NOUN
ajbmeb-977	29	209	instrument	instrument	NOUN
ajbmeb-977	29	210	results	result	NOUN
ajbmeb-977	29	211	in	in	ADP
ajbmeb-977	29	212	a	a	DET
ajbmeb-977	29	213	contractual	contractual	ADJ
ajbmeb-977	29	214	agreement	agreement	NOUN
ajbmeb-977	29	215	to	to	PART
ajbmeb-977	29	216	receive	receive	VERB
ajbmeb-977	29	217	or	or	CCONJ
ajbmeb-977	29	218	receive	receive	VERB
ajbmeb-977	29	219	cash	cash	NOUN
ajbmeb-977	29	220	by	by	ADP
ajbmeb-977	29	221	one	one	NUM
ajbmeb-977	29	222	of	of	ADP
ajbmeb-977	29	223	the	the	DET
ajbmeb-977	29	224	parties	party	NOUN
ajbmeb-977	29	225	,	,	PUNCT
ajbmeb-977	29	226	while	while	SCONJ
ajbmeb-977	29	227	the	the	DET
ajbmeb-977	29	228	equity	equity	NOUN
ajbmeb-977	29	229	instrument	instrument	NOUN
ajbmeb-977	29	230	entails	entail	VERB
ajbmeb-977	29	231	for	for	ADP
ajbmeb-977	29	232	the	the	DET
ajbmeb-977	29	233	economic	economic	ADJ
ajbmeb-977	29	234	entity	entity	NOUN
ajbmeb-977	29	235	the	the	DET
ajbmeb-977	29	236	right	right	NOUN
ajbmeb-977	29	237	to	to	PART
ajbmeb-977	29	238	choose	choose	VERB
ajbmeb-977	29	239	to	to	PART
ajbmeb-977	29	240	deliver	deliver	VERB
ajbmeb-977	29	241	cash	cash	NOUN
ajbmeb-977	29	242	to	to	ADP
ajbmeb-977	29	243	shareholders	shareholder	NOUN
ajbmeb-977	29	244	and	and	CCONJ
ajbmeb-977	29	245	is	be	AUX
ajbmeb-977	29	246	not	not	PART
ajbmeb-977	29	247	considered	consider	VERB
ajbmeb-977	29	248	a	a	DET
ajbmeb-977	29	249	financial	financial	ADJ
ajbmeb-977	29	250	obligation	obligation	NOUN
ajbmeb-977	29	251	(	(	PUNCT
ajbmeb-977	29	252	younis	younis	PROPN
ajbmeb-977	29	253	,	,	PUNCT
ajbmeb-977	29	254	2011	2011	NUM
ajbmeb-977	29	255	:	:	PUNCT
ajbmeb-977	29	256	3	3	NUM
ajbmeb-977	29	257	)	)	PUNCT
ajbmeb-977	29	258	.	.	PUNCT
ajbmeb-977	30	1	audit	audit	NOUN
ajbmeb-977	30	2	procedures	procedure	NOUN
ajbmeb-977	30	3	according	accord	VERB
ajbmeb-977	30	4	to	to	ADP
ajbmeb-977	30	5	the	the	DET
ajbmeb-977	30	6	international	international	ADJ
ajbmeb-977	30	7	auditing	auditing	NOUN
ajbmeb-977	30	8	practice	practice	NOUN
ajbmeb-977	30	9	statement	statement	NOUN
ajbmeb-977	30	10	no	no	INTJ
ajbmeb-977	30	11	.	.	PUNCT
ajbmeb-977	31	1	(	(	PUNCT
ajbmeb-977	31	2	1000	1000	NUM
ajbmeb-977	31	3	)	)	PUNCT
ajbmeb-977	31	4	special	special	ADJ
ajbmeb-977	31	5	considerations	consideration	NOUN
ajbmeb-977	31	6	in	in	ADP
ajbmeb-977	31	7	auditing	audit	VERB
ajbmeb-977	31	8	financial	financial	ADJ
ajbmeb-977	31	9	instruments	instrument	NOUN
ajbmeb-977	31	10	:	:	PUNCT
ajbmeb-977	31	11	in	in	ADP
ajbmeb-977	31	12	order	order	NOUN
ajbmeb-977	31	13	to	to	PART
ajbmeb-977	31	14	attract	attract	VERB
ajbmeb-977	31	15	the	the	DET
ajbmeb-977	31	16	attention	attention	NOUN
ajbmeb-977	31	17	of	of	ADP
ajbmeb-977	31	18	auditors	auditor	NOUN
ajbmeb-977	31	19	to	to	PART
ajbmeb-977	31	20	focus	focus	VERB
ajbmeb-977	31	21	on	on	ADP
ajbmeb-977	31	22	these	these	DET
ajbmeb-977	31	23	important	important	ADJ
ajbmeb-977	31	24	aspects	aspect	NOUN
ajbmeb-977	31	25	,	,	PUNCT
ajbmeb-977	31	26	procedures	procedure	NOUN
ajbmeb-977	31	27	have	have	AUX
ajbmeb-977	31	28	been	be	AUX
ajbmeb-977	31	29	identified	identify	VERB
ajbmeb-977	31	30	in	in	ADP
ajbmeb-977	31	31	a	a	DET
ajbmeb-977	31	32	number	number	NOUN
ajbmeb-977	31	33	of	of	ADP
ajbmeb-977	31	34	international	international	ADJ
ajbmeb-977	31	35	standards	standard	NOUN
ajbmeb-977	31	36	,	,	PUNCT
ajbmeb-977	31	37	and	and	CCONJ
ajbmeb-977	31	38	the	the	DET
ajbmeb-977	31	39	researcher	researcher	NOUN
ajbmeb-977	31	40	will	will	AUX
ajbmeb-977	31	41	address	address	VERB
ajbmeb-977	31	42	them	they	PRON
ajbmeb-977	31	43	as	as	SCONJ
ajbmeb-977	31	44	follows	follow	VERB
ajbmeb-977	31	45	:	:	PUNCT
ajbmeb-977	31	46	1	1	X
ajbmeb-977	31	47	.	.	X
ajbmeb-977	31	48	international	international	ADJ
ajbmeb-977	31	49	auditing	auditing	NOUN
ajbmeb-977	31	50	practice	practice	NOUN
ajbmeb-977	31	51	statement	statement	NOUN
ajbmeb-977	31	52	no	no	INTJ
ajbmeb-977	31	53	.	.	PUNCT
ajbmeb-977	32	1	(	(	PUNCT
ajbmeb-977	32	2	1000	1000	NUM
ajbmeb-977	32	3	)	)	PUNCT
ajbmeb-977	32	4	special	special	ADJ
ajbmeb-977	32	5	considerations	consideration	NOUN
ajbmeb-977	32	6	in	in	ADP
ajbmeb-977	32	7	auditing	audit	VERB
ajbmeb-977	32	8	financial	financial	ADJ
ajbmeb-977	32	9	instruments	instrument	NOUN
ajbmeb-977	32	10	:	:	PUNCT
ajbmeb-977	32	11	since	since	SCONJ
ajbmeb-977	32	12	the	the	DET
ajbmeb-977	32	13	external	external	ADJ
ajbmeb-977	32	14	auditor	auditor	NOUN
ajbmeb-977	32	15	may	may	AUX
ajbmeb-977	32	16	encounter	encounter	VERB
ajbmeb-977	32	17	,	,	PUNCT
ajbmeb-977	32	18	in	in	ADP
ajbmeb-977	32	19	his	his	PRON
ajbmeb-977	32	20	quest	quest	NOUN
ajbmeb-977	32	21	for	for	ADP
ajbmeb-977	32	22	approvals	approval	NOUN
ajbmeb-977	32	23	between	between	ADP
ajbmeb-977	32	24	banks	bank	NOUN
ajbmeb-977	32	25	,	,	PUNCT
ajbmeb-977	32	26	difficulties	difficulty	NOUN
ajbmeb-977	32	27	related	relate	VERB
ajbmeb-977	32	28	to	to	ADP
ajbmeb-977	32	29	language	language	NOUN
ajbmeb-977	32	30	,	,	PUNCT
ajbmeb-977	32	31	terminology	terminology	NOUN
ajbmeb-977	32	32	,	,	PUNCT
ajbmeb-977	32	33	fixed	fix	VERB
ajbmeb-977	32	34	interpretation	interpretation	NOUN
ajbmeb-977	32	35	,	,	PUNCT
ajbmeb-977	32	36	the	the	DET
ajbmeb-977	32	37	scope	scope	NOUN
ajbmeb-977	32	38	of	of	ADP
ajbmeb-977	32	39	matters	matter	NOUN
ajbmeb-977	32	40	covered	cover	VERB
ajbmeb-977	32	41	by	by	ADP
ajbmeb-977	32	42	the	the	DET
ajbmeb-977	32	43	answer	answer	NOUN
ajbmeb-977	32	44	,	,	PUNCT
ajbmeb-977	32	45	these	these	DET
ajbmeb-977	32	46	difficulties	difficulty	NOUN
ajbmeb-977	32	47	often	often	ADV
ajbmeb-977	32	48	result	result	VERB
ajbmeb-977	32	49	from	from	ADP
ajbmeb-977	32	50	the	the	DET
ajbmeb-977	32	51	use	use	NOUN
ajbmeb-977	32	52	of	of	ADP
ajbmeb-977	32	53	different	different	ADJ
ajbmeb-977	32	54	types	type	NOUN
ajbmeb-977	32	55	of	of	ADP
ajbmeb-977	32	56	approval	approval	NOUN
ajbmeb-977	32	57	requests	request	NOUN
ajbmeb-977	32	58	,	,	PUNCT
ajbmeb-977	32	59	or	or	CCONJ
ajbmeb-977	32	60	from	from	ADP
ajbmeb-977	32	61	a	a	DET
ajbmeb-977	32	62	misunderstanding	misunderstanding	NOUN
ajbmeb-977	32	63	about	about	ADP
ajbmeb-977	32	64	what	what	PRON
ajbmeb-977	32	65	was	be	AUX
ajbmeb-977	32	66	intended	intend	VERB
ajbmeb-977	32	67	by	by	ADP
ajbmeb-977	32	68	them	they	PRON
ajbmeb-977	32	69	.	.	PUNCT
ajbmeb-977	33	1	coverage	coverage	NOUN
ajbmeb-977	33	2	,	,	PUNCT
ajbmeb-977	33	3	or	or	CCONJ
ajbmeb-977	33	4	due	due	ADP
ajbmeb-977	33	5	to	to	ADP
ajbmeb-977	33	6	the	the	DET
ajbmeb-977	33	7	difference	difference	NOUN
ajbmeb-977	33	8	in	in	ADP
ajbmeb-977	33	9	audit	audit	NOUN
ajbmeb-977	33	10	procedures	procedure	NOUN
ajbmeb-977	33	11	from	from	ADP
ajbmeb-977	33	12	one	one	NUM
ajbmeb-977	33	13	country	country	NOUN
ajbmeb-977	33	14	to	to	ADP
ajbmeb-977	33	15	another	another	PRON
ajbmeb-977	33	16	.	.	PUNCT
ajbmeb-977	34	1	the	the	DET
ajbmeb-977	34	2	international	international	ADJ
ajbmeb-977	34	3	auditing	auditing	NOUN
ajbmeb-977	34	4	and	and	CCONJ
ajbmeb-977	34	5	assurance	assurance	NOUN
ajbmeb-977	34	6	standards	standard	NOUN
ajbmeb-977	34	7	council	council	PROPN
ajbmeb-977	34	8	issued	issue	VERB
ajbmeb-977	34	9	the	the	DET
ajbmeb-977	34	10	international	international	ADJ
ajbmeb-977	34	11	auditing	auditing	NOUN
ajbmeb-977	34	12	practice	practice	NOUN
ajbmeb-977	34	13	statement	statement	NOUN
ajbmeb-977	34	14	no	no	INTJ
ajbmeb-977	34	15	.	.	PUNCT
ajbmeb-977	35	1	(	(	PUNCT
ajbmeb-977	35	2	1000	1000	NUM
ajbmeb-977	35	3	)	)	PUNCT
ajbmeb-977	35	4	regarding	regard	VERB
ajbmeb-977	35	5	mutual	mutual	ADJ
ajbmeb-977	35	6	certification	certification	NOUN
ajbmeb-977	35	7	procedures	procedure	NOUN
ajbmeb-977	35	8	between	between	ADP
ajbmeb-977	35	9	banks	bank	NOUN
ajbmeb-977	35	10	.	.	PUNCT
ajbmeb-977	36	1	the	the	DET
ajbmeb-977	36	2	council	council	NOUN
ajbmeb-977	36	3	has	have	AUX
ajbmeb-977	36	4	confirmed	confirm	VERB
ajbmeb-977	36	5	that	that	SCONJ
ajbmeb-977	36	6	the	the	DET
ajbmeb-977	36	7	purpose	purpose	NOUN
ajbmeb-977	36	8	of	of	ADP
ajbmeb-977	36	9	statement	statement	NOUN
ajbmeb-977	36	10	(	(	PUNCT
ajbmeb-977	36	11	1000	1000	NUM
ajbmeb-977	36	12	)	)	PUNCT
ajbmeb-977	36	13	is	be	AUX
ajbmeb-977	36	14	to	to	PART
ajbmeb-977	36	15	provide	provide	VERB
ajbmeb-977	36	16	assistance	assistance	NOUN
ajbmeb-977	36	17	in	in	ADP
ajbmeb-977	36	18	the	the	DET
ajbmeb-977	36	19	certification	certification	NOUN
ajbmeb-977	36	20	procedures	procedure	NOUN
ajbmeb-977	36	21	between	between	ADP
ajbmeb-977	36	22	banks	bank	NOUN
ajbmeb-977	36	23	to	to	ADP
ajbmeb-977	36	24	the	the	DET
ajbmeb-977	36	25	auditor	auditor	NOUN
ajbmeb-977	36	26	,	,	PUNCT
ajbmeb-977	36	27	as	as	ADV
ajbmeb-977	36	28	well	well	ADV
ajbmeb-977	36	29	as	as	ADP
ajbmeb-977	36	30	to	to	ADP
ajbmeb-977	36	31	the	the	DET
ajbmeb-977	36	32	bank	bank	NOUN
ajbmeb-977	36	33	’s	’s	PART
ajbmeb-977	36	34	management	management	NOUN
ajbmeb-977	36	35	,	,	PUNCT
ajbmeb-977	36	36	such	such	ADJ
ajbmeb-977	36	37	as	as	ADP
ajbmeb-977	36	38	internal	internal	ADJ
ajbmeb-977	36	39	auditors	auditor	NOUN
ajbmeb-977	36	40	and	and	CCONJ
ajbmeb-977	36	41	inspectors	inspector	NOUN
ajbmeb-977	36	42	.	.	PUNCT
ajbmeb-977	37	1	statement	statement	NOUN
ajbmeb-977	37	2	(	(	PUNCT
ajbmeb-977	37	3	1000	1000	NUM
ajbmeb-977	37	4	)	)	PUNCT
ajbmeb-977	37	5	will	will	AUX
ajbmeb-977	37	6	also	also	ADV
ajbmeb-977	37	7	contribute	contribute	VERB
ajbmeb-977	37	8	to	to	ADP
ajbmeb-977	37	9	the	the	DET
ajbmeb-977	37	10	effectiveness	effectiveness	NOUN
ajbmeb-977	37	11	of	of	ADP
ajbmeb-977	37	12	authentication	authentication	NOUN
ajbmeb-977	37	13	procedures	procedure	NOUN
ajbmeb-977	37	14	between	between	ADP
ajbmeb-977	37	15	financial	financial	ADJ
ajbmeb-977	37	16	institutions	institution	NOUN
ajbmeb-977	37	17	,	,	PUNCT
ajbmeb-977	37	18	and	and	CCONJ
ajbmeb-977	37	19	to	to	ADP
ajbmeb-977	37	20	the	the	DET
ajbmeb-977	37	21	efficiency	efficiency	NOUN
ajbmeb-977	37	22	of	of	ADP
ajbmeb-977	37	23	the	the	DET
ajbmeb-977	37	24	answers	answer	NOUN
ajbmeb-977	37	25	provided	provide	VERB
ajbmeb-977	37	26	.	.	PUNCT
ajbmeb-977	38	1	in	in	ADP
ajbmeb-977	38	2	addition	addition	NOUN
ajbmeb-977	38	3	to	to	ADP
ajbmeb-977	38	4	the	the	DET
ajbmeb-977	38	5	foregoing	foregoing	NOUN
ajbmeb-977	38	6	,	,	PUNCT
ajbmeb-977	38	7	he	he	PRON
ajbmeb-977	38	8	indicated	indicate	VERB
ajbmeb-977	38	9	that	that	SCONJ
ajbmeb-977	38	10	the	the	DET
ajbmeb-977	38	11	statement	statement	NOUN
ajbmeb-977	38	12	was	be	AUX
ajbmeb-977	38	13	prepared	prepare	VERB
ajbmeb-977	38	14	and	and	CCONJ
ajbmeb-977	38	15	approved	approve	VERB
ajbmeb-977	38	16	by	by	ADP
ajbmeb-977	38	17	a	a	DET
ajbmeb-977	38	18	joint	joint	ADJ
ajbmeb-977	38	19	committee	committee	NOUN
ajbmeb-977	38	20	represented	represent	VERB
ajbmeb-977	38	21	by	by	ADP
ajbmeb-977	38	22	the	the	DET
ajbmeb-977	38	23	international	international	PROPN
ajbmeb-977	38	24	committee	committee	NOUN
ajbmeb-977	38	25	for	for	ADP
ajbmeb-977	38	26	the	the	DET
ajbmeb-977	38	27	auditing	auditing	NOUN
ajbmeb-977	38	28	profession	profession	NOUN
ajbmeb-977	38	29	of	of	ADP
ajbmeb-977	38	30	the	the	DET
ajbmeb-977	38	31	international	international	PROPN
ajbmeb-977	38	32	federation	federation	PROPN
ajbmeb-977	38	33	of	of	ADP
ajbmeb-977	38	34	accountants	accountant	NOUN
ajbmeb-977	38	35	,	,	PUNCT
ajbmeb-977	38	36	and	and	CCONJ
ajbmeb-977	38	37	the	the	DET
ajbmeb-977	38	38	committee	committee	NOUN
ajbmeb-977	38	39	on	on	ADP
ajbmeb-977	38	40	instructions	instruction	NOUN
ajbmeb-977	38	41	and	and	CCONJ
ajbmeb-977	38	42	practice	practice	NOUN
ajbmeb-977	38	43	of	of	ADP
ajbmeb-977	38	44	banking	banking	NOUN
ajbmeb-977	38	45	supervision	supervision	NOUN
ajbmeb-977	38	46	of	of	ADP
ajbmeb-977	38	47	the	the	DET
ajbmeb-977	38	48	group	group	NOUN
ajbmeb-977	38	49	of	of	ADP
ajbmeb-977	38	50	ten	ten	NUM
ajbmeb-977	38	51	major	major	ADJ
ajbmeb-977	38	52	industrialized	industrialize	VERB
ajbmeb-977	38	53	countries	country	NOUN
ajbmeb-977	38	54	and	and	CCONJ
ajbmeb-977	38	55	switzerland	switzerland	PROPN
ajbmeb-977	38	56	,	,	PUNCT
ajbmeb-977	38	57	in	in	ADP
ajbmeb-977	38	58	the	the	DET
ajbmeb-977	38	59	month	month	NOUN
ajbmeb-977	38	60	of	of	ADP
ajbmeb-977	38	61	november	november	PROPN
ajbmeb-977	38	62	of	of	ADP
ajbmeb-977	38	63	the	the	DET
ajbmeb-977	38	64	year	year	NOUN
ajbmeb-977	38	65	/	/	SYM
ajbmeb-977	38	66	1983	1983	NUM
ajbmeb-977	38	67	until	until	SCONJ
ajbmeb-977	38	68	it	it	PRON
ajbmeb-977	38	69	was	be	AUX
ajbmeb-977	38	70	published	publish	VERB
ajbmeb-977	38	71	in	in	ADP
ajbmeb-977	38	72	february	february	PROPN
ajbmeb-977	38	73	of	of	ADP
ajbmeb-977	38	74	the	the	DET
ajbmeb-977	38	75	year	year	NOUN
ajbmeb-977	38	76	/	/	SYM
ajbmeb-977	38	77	1984	1984	NUM
ajbmeb-977	38	78	,	,	PUNCT
ajbmeb-977	38	79	the	the	DET
ajbmeb-977	38	80	statement	statement	NOUN
ajbmeb-977	38	81	included	include	VERB
ajbmeb-977	38	82	(	(	PUNCT
ajbmeb-977	38	83	1000	1000	NUM
ajbmeb-977	38	84	)	)	PUNCT
ajbmeb-977	38	85	instructions	instruction	NOUN
ajbmeb-977	38	86	regarding	regard	VERB
ajbmeb-977	38	87	the	the	DET
ajbmeb-977	38	88	need	need	NOUN
ajbmeb-977	38	89	for	for	ADP
ajbmeb-977	38	90	authentication	authentication	NOUN
ajbmeb-977	38	91	,	,	PUNCT
ajbmeb-977	38	92	methods	method	NOUN
ajbmeb-977	38	93	of	of	ADP
ajbmeb-977	38	94	using	use	VERB
ajbmeb-977	38	95	it	it	PRON
ajbmeb-977	38	96	,	,	PUNCT
ajbmeb-977	38	97	preparing	prepare	VERB
ajbmeb-977	38	98	and	and	CCONJ
ajbmeb-977	38	99	sending	send	VERB
ajbmeb-977	38	100	it	it	PRON
ajbmeb-977	38	101	,	,	PUNCT
ajbmeb-977	38	102	and	and	CCONJ
ajbmeb-977	38	103	receiving	receive	VERB
ajbmeb-977	38	104	answers	answer	NOUN
ajbmeb-977	38	105	to	to	ADP
ajbmeb-977	38	106	it	it	PRON
ajbmeb-977	38	107	,	,	PUNCT
ajbmeb-977	38	108	in	in	ADP
ajbmeb-977	38	109	addition	addition	NOUN
ajbmeb-977	38	110	to	to	ADP
ajbmeb-977	38	111	the	the	DET
ajbmeb-977	38	112	content	content	NOUN
ajbmeb-977	38	113	of	of	ADP
ajbmeb-977	38	114	authentication	authentication	NOUN
ajbmeb-977	38	115	.	.	PUNCT
ajbmeb-977	39	1	(	(	PUNCT
ajbmeb-977	39	2	jum'a	jum'a	PROPN
ajbmeb-977	39	3	,	,	PUNCT
ajbmeb-977	39	4	18	18	NUM
ajbmeb-977	39	5	:	:	SYM
ajbmeb-977	39	6	2013	2013	NUM
ajbmeb-977	39	7	)	)	PUNCT
ajbmeb-977	39	8	.	.	PUNCT
ajbmeb-977	40	1	2	2	X
ajbmeb-977	40	2	.	.	X
ajbmeb-977	40	3	international	international	ADJ
ajbmeb-977	40	4	standard	standard	NOUN
ajbmeb-977	40	5	on	on	ADP
ajbmeb-977	40	6	auditing	audit	VERB
ajbmeb-977	40	7	no	no	NOUN
ajbmeb-977	40	8	.	.	PUNCT
ajbmeb-977	41	1	(	(	PUNCT
ajbmeb-977	41	2	200	200	NUM
ajbmeb-977	41	3	)	)	PUNCT
ajbmeb-977	41	4	the	the	DET
ajbmeb-977	41	5	general	general	ADJ
ajbmeb-977	41	6	objectives	objective	NOUN
ajbmeb-977	41	7	of	of	ADP
ajbmeb-977	41	8	the	the	DET
ajbmeb-977	41	9	independent	independent	ADJ
ajbmeb-977	41	10	auditor	auditor	NOUN
ajbmeb-977	41	11	and	and	CCONJ
ajbmeb-977	41	12	conducting	conduct	VERB
ajbmeb-977	41	13	the	the	DET
ajbmeb-977	41	14	audit	audit	NOUN
ajbmeb-977	41	15	:	:	PUNCT
ajbmeb-977	41	16	it	it	PRON
ajbmeb-977	41	17	states	state	VERB
ajbmeb-977	41	18	that	that	SCONJ
ajbmeb-977	41	19	the	the	DET
ajbmeb-977	41	20	aim	aim	NOUN
ajbmeb-977	41	21	of	of	ADP
ajbmeb-977	41	22	auditing	audit	VERB
ajbmeb-977	41	23	the	the	DET
ajbmeb-977	41	24	financial	financial	ADJ
ajbmeb-977	41	25	statements	statement	NOUN
ajbmeb-977	41	26	is	be	AUX
ajbmeb-977	41	27	to	to	PART
ajbmeb-977	41	28	raise	raise	VERB
ajbmeb-977	41	29	the	the	DET
ajbmeb-977	41	30	degree	degree	NOUN
ajbmeb-977	41	31	of	of	ADP
ajbmeb-977	41	32	confidence	confidence	NOUN
ajbmeb-977	41	33	of	of	ADP
ajbmeb-977	41	34	the	the	DET
ajbmeb-977	41	35	intended	intend	VERB
ajbmeb-977	41	36	user	user	NOUN
ajbmeb-977	41	37	in	in	ADP
ajbmeb-977	41	38	the	the	DET
ajbmeb-977	41	39	responsible	responsible	ADJ
ajbmeb-977	41	40	party	party	NOUN
ajbmeb-977	41	41	so	so	SCONJ
ajbmeb-977	41	42	that	that	SCONJ
ajbmeb-977	41	43	the	the	DET
ajbmeb-977	41	44	auditor	auditor	NOUN
ajbmeb-977	41	45	can	can	AUX
ajbmeb-977	41	46	express	express	VERB
ajbmeb-977	41	47	his	his	PRON
ajbmeb-977	41	48	opinion	opinion	NOUN
ajbmeb-977	41	49	about	about	ADP
ajbmeb-977	41	50	the	the	DET
ajbmeb-977	41	51	bank	bank	NOUN
ajbmeb-977	41	52	’s	’s	PART
ajbmeb-977	41	53	financial	financial	ADJ
ajbmeb-977	41	54	statements	statement	NOUN
ajbmeb-977	41	55	,	,	PUNCT
ajbmeb-977	41	56	which	which	PRON
ajbmeb-977	41	57	were	be	AUX
ajbmeb-977	41	58	prepared	prepare	VERB
ajbmeb-977	41	59	in	in	ADP
ajbmeb-977	41	60	accordance	accordance	NOUN
ajbmeb-977	41	61	with	with	ADP
ajbmeb-977	41	62	a	a	DET
ajbmeb-977	41	63	specific	specific	ADJ
ajbmeb-977	41	64	financial	financial	ADJ
ajbmeb-977	41	65	reporting	reporting	NOUN
ajbmeb-977	41	66	framework	framework	NOUN
ajbmeb-977	41	67	,	,	PUNCT
ajbmeb-977	41	68	and	and	CCONJ
ajbmeb-977	41	69	the	the	DET
ajbmeb-977	41	70	auditor	auditor	NOUN
ajbmeb-977	41	71	’s	’s	PART
ajbmeb-977	41	72	report	report	NOUN
ajbmeb-977	41	73	must	must	AUX
ajbmeb-977	41	74	refer	refer	VERB
ajbmeb-977	41	75	to	to	ADP
ajbmeb-977	41	76	the	the	DET
ajbmeb-977	41	77	financial	financial	ADJ
ajbmeb-977	41	78	reporting	reporting	NOUN
ajbmeb-977	41	79	framework	framework	NOUN
ajbmeb-977	41	80	that	that	PRON
ajbmeb-977	41	81	was	be	AUX
ajbmeb-977	41	82	used	use	VERB
ajbmeb-977	41	83	in	in	ADP
ajbmeb-977	41	84	preparing	prepare	VERB
ajbmeb-977	41	85	the	the	DET
ajbmeb-977	41	86	financial	financial	ADJ
ajbmeb-977	41	87	statements	statement	NOUN
ajbmeb-977	41	88	of	of	ADP
ajbmeb-977	41	89	the	the	DET
ajbmeb-977	41	90	bank	bank	NOUN
ajbmeb-977	41	91	,	,	PUNCT
ajbmeb-977	41	92	including	include	VERB
ajbmeb-977	41	93	determining	determine	VERB
ajbmeb-977	41	94	the	the	DET
ajbmeb-977	41	95	country	country	NOUN
ajbmeb-977	41	96	of	of	ADP
ajbmeb-977	41	97	origin	origin	NOUN
ajbmeb-977	41	98	for	for	ADP
ajbmeb-977	41	99	the	the	DET
ajbmeb-977	41	100	financial	financial	ADJ
ajbmeb-977	41	101	reporting	reporting	NOUN
ajbmeb-977	41	102	framework	framework	NOUN
ajbmeb-977	41	103	,	,	PUNCT
ajbmeb-977	41	104	when	when	SCONJ
ajbmeb-977	41	105	the	the	DET
ajbmeb-977	41	106	frameworks	framework	NOUN
ajbmeb-977	41	107	of	of	ADP
ajbmeb-977	41	108	international	international	ADJ
ajbmeb-977	41	109	standards	standard	NOUN
ajbmeb-977	41	110	are	be	AUX
ajbmeb-977	41	111	not	not	PART
ajbmeb-977	41	112	used	use	VERB
ajbmeb-977	41	113	in	in	ADP
ajbmeb-977	41	114	the	the	DET
ajbmeb-977	41	115	preparation	preparation	NOUN
ajbmeb-977	41	116	of	of	ADP
ajbmeb-977	41	117	financial	financial	ADJ
ajbmeb-977	41	118	reports	report	NOUN
ajbmeb-977	41	119	,	,	PUNCT
ajbmeb-977	41	120	and	and	CCONJ
ajbmeb-977	41	121	when	when	SCONJ
ajbmeb-977	41	122	the	the	DET
ajbmeb-977	41	123	report	report	NOUN
ajbmeb-977	41	124	on	on	ADP
ajbmeb-977	41	125	the	the	DET
ajbmeb-977	41	126	financial	financial	ADJ
ajbmeb-977	41	127	statements	statement	NOUN
ajbmeb-977	41	128	of	of	ADP
ajbmeb-977	41	129	the	the	DET
ajbmeb-977	41	130	bank	bank	NOUN
ajbmeb-977	41	131	has	have	AUX
ajbmeb-977	41	132	been	be	AUX
ajbmeb-977	41	133	specially	specially	ADV
ajbmeb-977	41	134	prepared	prepared	ADJ
ajbmeb-977	41	135	for	for	ADP
ajbmeb-977	41	136	use	use	NOUN
ajbmeb-977	41	137	in	in	ADP
ajbmeb-977	41	138	a	a	DET
ajbmeb-977	41	139	country	country	NOUN
ajbmeb-977	41	140	other	other	ADJ
ajbmeb-977	41	141	than	than	ADP
ajbmeb-977	41	142	the	the	DET
ajbmeb-977	41	143	country	country	NOUN
ajbmeb-977	41	144	in	in	ADP
ajbmeb-977	41	145	which	which	PRON
ajbmeb-977	41	146	its	its	PRON
ajbmeb-977	41	147	laws	law	NOUN
ajbmeb-977	41	148	were	be	AUX
ajbmeb-977	41	149	established	establish	VERB
ajbmeb-977	41	150	.	.	PUNCT
ajbmeb-977	42	1	the	the	DET
ajbmeb-977	42	2	auditor	auditor	NOUN
ajbmeb-977	42	3	considers	consider	VERB
ajbmeb-977	42	4	whether	whether	SCONJ
ajbmeb-977	42	5	those	those	DET
ajbmeb-977	42	6	financial	financial	ADJ
ajbmeb-977	42	7	statements	statement	NOUN
ajbmeb-977	42	8	contain	contain	VERB
ajbmeb-977	42	9	appropriate	appropriate	ADJ
ajbmeb-977	42	10	disclosures	disclosure	NOUN
ajbmeb-977	42	11	about	about	ADP
ajbmeb-977	42	12	the	the	DET
ajbmeb-977	42	13	financial	financial	ADJ
ajbmeb-977	42	14	reporting	reporting	NOUN
ajbmeb-977	42	15	framework	framework	NOUN
ajbmeb-977	42	16	used	use	VERB
ajbmeb-977	42	17	.	.	PUNCT
ajbmeb-977	43	1	(	(	PUNCT
ajbmeb-977	43	2	jum'a	jum'a	NOUN
ajbmeb-977	43	3	,	,	PUNCT
ajbmeb-977	43	4	31	31	NUM
ajbmeb-977	43	5	:	:	SYM
ajbmeb-977	43	6	2013	2013	NUM
ajbmeb-977	43	7	)	)	PUNCT
ajbmeb-977	43	8	.	.	PUNCT
ajbmeb-977	44	1	international	international	ADJ
ajbmeb-977	44	2	standard	standard	NOUN
ajbmeb-977	44	3	on	on	ADP
ajbmeb-977	44	4	auditing	audit	VERB
ajbmeb-977	44	5	no	no	NOUN
ajbmeb-977	44	6	.	.	PUNCT
ajbmeb-977	45	1	(	(	PUNCT
ajbmeb-977	45	2	540	540	NUM
ajbmeb-977	45	3	)	)	PUNCT
ajbmeb-977	45	4	auditing	audit	VERB
ajbmeb-977	45	5	accounting	accounting	NOUN
ajbmeb-977	45	6	estimates	estimate	NOUN
ajbmeb-977	45	7	.as	.as	PUNCT
ajbmeb-977	46	1	it	it	PRON
ajbmeb-977	46	2	requires	require	VERB
ajbmeb-977	46	3	the	the	DET
ajbmeb-977	46	4	auditor	auditor	NOUN
ajbmeb-977	46	5	to	to	PART
ajbmeb-977	46	6	obtain	obtain	VERB
ajbmeb-977	46	7	an	an	DET
ajbmeb-977	46	8	understanding	understanding	NOUN
ajbmeb-977	46	9	of	of	ADP
ajbmeb-977	46	10	how	how	SCONJ
ajbmeb-977	46	11	the	the	DET
ajbmeb-977	46	12	management	management	NOUN
ajbmeb-977	46	13	makes	make	VERB
ajbmeb-977	46	14	accounting	accounting	NOUN
ajbmeb-977	46	15	estimates	estimate	NOUN
ajbmeb-977	46	16	and	and	CCONJ
ajbmeb-977	46	17	the	the	DET
ajbmeb-977	46	18	data	datum	NOUN
ajbmeb-977	46	19	on	on	ADP
ajbmeb-977	46	20	which	which	PRON
ajbmeb-977	46	21	the	the	DET
ajbmeb-977	46	22	estimates	estimate	NOUN
ajbmeb-977	46	23	are	be	AUX
ajbmeb-977	46	24	based	base	VERB
ajbmeb-977	46	25	,	,	PUNCT
ajbmeb-977	46	26	as	as	SCONJ
ajbmeb-977	46	27	the	the	DET
ajbmeb-977	46	28	management	management	NOUN
ajbmeb-977	46	29	develops	develop	VERB
ajbmeb-977	46	30	a	a	DET
ajbmeb-977	46	31	methodology	methodology	NOUN
ajbmeb-977	46	32	for	for	ADP
ajbmeb-977	46	33	american	american	ADJ
ajbmeb-977	46	34	journal	journal	PROPN
ajbmeb-977	46	35	of	of	ADP
ajbmeb-977	46	36	business	business	NOUN
ajbmeb-977	46	37	management	management	NOUN
ajbmeb-977	46	38	,	,	PUNCT
ajbmeb-977	46	39	economics	economic	NOUN
ajbmeb-977	46	40	and	and	CCONJ
ajbmeb-977	46	41	banking	banking	NOUN
ajbmeb-977	46	42	volume	volume	NOUN
ajbmeb-977	46	43	13	13	NUM
ajbmeb-977	46	44	june	june	PROPN
ajbmeb-977	46	45	,	,	PUNCT
ajbmeb-977	46	46	2023	2023	NUM
ajbmeb-977	46	47	p	p	NOUN
ajbmeb-977	47	1	a	a	DET
ajbmeb-977	47	2	g	g	NOUN
ajbmeb-977	47	3	e	e	NOUN
ajbmeb-977	48	1	|	|	NOUN
ajbmeb-977	49	1	58	58	NUM
ajbmeb-977	49	2	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-977	49	3	evaluating	evaluate	VERB
ajbmeb-977	49	4	the	the	DET
ajbmeb-977	49	5	fair	fair	ADJ
ajbmeb-977	49	6	value	value	NOUN
ajbmeb-977	49	7	of	of	ADP
ajbmeb-977	49	8	financial	financial	ADJ
ajbmeb-977	49	9	assets	asset	NOUN
ajbmeb-977	49	10	.	.	PUNCT
ajbmeb-977	50	1	this	this	DET
ajbmeb-977	50	2	methodology	methodology	NOUN
ajbmeb-977	50	3	relies	rely	VERB
ajbmeb-977	50	4	on	on	ADP
ajbmeb-977	50	5	active	active	ADJ
ajbmeb-977	50	6	market	market	NOUN
ajbmeb-977	50	7	information	information	NOUN
ajbmeb-977	50	8	related	relate	VERB
ajbmeb-977	50	9	to	to	ADP
ajbmeb-977	50	10	the	the	DET
ajbmeb-977	50	11	financial	financial	ADJ
ajbmeb-977	50	12	asset	asset	NOUN
ajbmeb-977	50	13	or	or	CCONJ
ajbmeb-977	50	14	similar	similar	ADJ
ajbmeb-977	50	15	or	or	CCONJ
ajbmeb-977	50	16	matching	matching	NOUN
ajbmeb-977	50	17	information	information	NOUN
ajbmeb-977	50	18	,	,	PUNCT
ajbmeb-977	50	19	or	or	CCONJ
ajbmeb-977	50	20	the	the	DET
ajbmeb-977	50	21	fair	fair	ADJ
ajbmeb-977	50	22	value	value	NOUN
ajbmeb-977	50	23	is	be	AUX
ajbmeb-977	50	24	evaluated	evaluate	VERB
ajbmeb-977	50	25	by	by	ADP
ajbmeb-977	50	26	the	the	DET
ajbmeb-977	50	27	management	management	NOUN
ajbmeb-977	50	28	using	use	VERB
ajbmeb-977	50	29	an	an	DET
ajbmeb-977	50	30	expert	expert	NOUN
ajbmeb-977	50	31	according	accord	VERB
ajbmeb-977	50	32	to	to	ADP
ajbmeb-977	50	33	the	the	DET
ajbmeb-977	50	34	three	three	NUM
ajbmeb-977	50	35	levels	level	NOUN
ajbmeb-977	50	36	approved	approve	VERB
ajbmeb-977	50	37	in	in	ADP
ajbmeb-977	50	38	the	the	DET
ajbmeb-977	50	39	international	international	ADJ
ajbmeb-977	50	40	financial	financial	ADJ
ajbmeb-977	50	41	reporting	reporting	NOUN
ajbmeb-977	50	42	standard	standard	NOUN
ajbmeb-977	50	43	13	13	NUM
ajbmeb-977	50	44	(	(	PUNCT
ajbmeb-977	50	45	fair	fair	ADJ
ajbmeb-977	50	46	value	value	NOUN
ajbmeb-977	50	47	)	)	PUNCT
ajbmeb-977	50	48	(	(	PUNCT
ajbmeb-977	50	49	1035	1035	NUM
ajbmeb-977	50	50	:	:	SYM
ajbmeb-977	50	51	2017	2017	NUM
ajbmeb-977	50	52	,	,	PUNCT
ajbmeb-977	50	53	iaasb	iaasb	NOUN
ajbmeb-977	50	54	)	)	PUNCT
ajbmeb-977	50	55	,	,	PUNCT
ajbmeb-977	50	56	as	as	ADP
ajbmeb-977	50	57	for	for	ADP
ajbmeb-977	50	58	expected	expect	VERB
ajbmeb-977	50	59	credit	credit	NOUN
ajbmeb-977	50	60	losses	loss	NOUN
ajbmeb-977	50	61	,	,	PUNCT
ajbmeb-977	50	62	it	it	PRON
ajbmeb-977	50	63	requires	require	VERB
ajbmeb-977	50	64	the	the	DET
ajbmeb-977	50	65	auditor	auditor	NOUN
ajbmeb-977	50	66	when	when	SCONJ
ajbmeb-977	50	67	the	the	DET
ajbmeb-977	50	68	management	management	NOUN
ajbmeb-977	50	69	adopts	adopt	VERB
ajbmeb-977	50	70	multiple	multiple	ADJ
ajbmeb-977	50	71	methodologies	methodology	NOUN
ajbmeb-977	50	72	for	for	ADP
ajbmeb-977	50	73	each	each	DET
ajbmeb-977	50	74	type	type	NOUN
ajbmeb-977	50	75	or	or	CCONJ
ajbmeb-977	50	76	group	group	NOUN
ajbmeb-977	50	77	with	with	ADP
ajbmeb-977	50	78	common	common	ADJ
ajbmeb-977	50	79	characteristics	characteristic	NOUN
ajbmeb-977	50	80	one	one	NUM
ajbmeb-977	50	81	of	of	ADP
ajbmeb-977	50	82	the	the	DET
ajbmeb-977	50	83	financial	financial	ADJ
ajbmeb-977	50	84	assets	asset	NOUN
ajbmeb-977	50	85	is	be	AUX
ajbmeb-977	50	86	obtaining	obtain	VERB
ajbmeb-977	50	87	an	an	DET
ajbmeb-977	50	88	understanding	understanding	NOUN
ajbmeb-977	50	89	of	of	ADP
ajbmeb-977	50	90	these	these	DET
ajbmeb-977	50	91	methodologies	methodology	NOUN
ajbmeb-977	50	92	and	and	CCONJ
ajbmeb-977	50	93	verifying	verify	VERB
ajbmeb-977	50	94	the	the	DET
ajbmeb-977	50	95	validity	validity	NOUN
ajbmeb-977	50	96	of	of	ADP
ajbmeb-977	50	97	the	the	DET
ajbmeb-977	50	98	deliberate	deliberate	ADJ
ajbmeb-977	50	99	calculation	calculation	NOUN
ajbmeb-977	50	100	methods	method	NOUN
ajbmeb-977	50	101	in	in	ADP
ajbmeb-977	50	102	each	each	DET
ajbmeb-977	50	103	methodology	methodology	NOUN
ajbmeb-977	50	104	,	,	PUNCT
ajbmeb-977	50	105	in	in	ADP
ajbmeb-977	50	106	addition	addition	NOUN
ajbmeb-977	50	107	to	to	ADP
ajbmeb-977	50	108	verifying	verify	VERB
ajbmeb-977	50	109	the	the	DET
ajbmeb-977	50	110	information	information	NOUN
ajbmeb-977	50	111	used	use	VERB
ajbmeb-977	50	112	in	in	ADP
ajbmeb-977	50	113	each	each	DET
ajbmeb-977	50	114	methodology	methodology	NOUN
ajbmeb-977	50	115	and	and	CCONJ
ajbmeb-977	50	116	the	the	DET
ajbmeb-977	50	117	calculation	calculation	NOUN
ajbmeb-977	50	118	results	result	VERB
ajbmeb-977	50	119	that	that	PRON
ajbmeb-977	50	120	are	be	AUX
ajbmeb-977	50	121	considered	consider	VERB
ajbmeb-977	50	122	the	the	DET
ajbmeb-977	50	123	outputs	output	NOUN
ajbmeb-977	50	124	of	of	ADP
ajbmeb-977	50	125	each	each	DET
ajbmeb-977	50	126	methodology	methodology	NOUN
ajbmeb-977	50	127	(	(	PUNCT
ajbmeb-977	50	128	instructions	instruction	NOUN
ajbmeb-977	50	129	of	of	ADP
ajbmeb-977	50	130	the	the	DET
ajbmeb-977	50	131	central	central	ADJ
ajbmeb-977	50	132	bank	bank	PROPN
ajbmeb-977	50	133	of	of	ADP
ajbmeb-977	50	134	iraq	iraq	PROPN
ajbmeb-977	50	135	,	,	PUNCT
ajbmeb-977	50	136	2018	2018	NUM
ajbmeb-977	50	137	:	:	PUNCT
ajbmeb-977	50	138	8)	8)	NUM
ajbmeb-977	50	139	.	.	NOUN
ajbmeb-977	51	1	3	3	NUM
ajbmeb-977	51	2	.	.	NOUN
ajbmeb-977	51	3	assessment	assessment	NOUN
ajbmeb-977	51	4	of	of	ADP
ajbmeb-977	51	5	the	the	DET
ajbmeb-977	51	6	risks	risk	NOUN
ajbmeb-977	51	7	of	of	ADP
ajbmeb-977	51	8	material	material	NOUN
ajbmeb-977	51	9	misstatement	misstatement	NOUN
ajbmeb-977	51	10	:	:	PUNCT
ajbmeb-977	51	11	the	the	DET
ajbmeb-977	51	12	international	international	ADJ
ajbmeb-977	51	13	auditing	auditing	NOUN
ajbmeb-977	51	14	standard	standard	NOUN
ajbmeb-977	51	15	isa	isa	PROPN
ajbmeb-977	51	16	540	540	NUM
ajbmeb-977	51	17	(	(	PUNCT
ajbmeb-977	51	18	auditing	audit	VERB
ajbmeb-977	51	19	accounting	accounting	NOUN
ajbmeb-977	51	20	estimates	estimate	NOUN
ajbmeb-977	51	21	)	)	PUNCT
ajbmeb-977	51	22	states	state	VERB
ajbmeb-977	51	23	that	that	SCONJ
ajbmeb-977	51	24	the	the	DET
ajbmeb-977	51	25	degree	degree	NOUN
ajbmeb-977	51	26	of	of	ADP
ajbmeb-977	51	27	uncertainty	uncertainty	NOUN
ajbmeb-977	51	28	in	in	ADP
ajbmeb-977	51	29	the	the	DET
ajbmeb-977	51	30	accounting	accounting	NOUN
ajbmeb-977	51	31	estimate	estimate	NOUN
ajbmeb-977	51	32	resulting	result	VERB
ajbmeb-977	51	33	from	from	ADP
ajbmeb-977	51	34	evaluating	evaluate	VERB
ajbmeb-977	51	35	the	the	DET
ajbmeb-977	51	36	fair	fair	ADJ
ajbmeb-977	51	37	value	value	NOUN
ajbmeb-977	51	38	of	of	ADP
ajbmeb-977	51	39	financial	financial	ADJ
ajbmeb-977	51	40	assets	asset	NOUN
ajbmeb-977	51	41	or	or	CCONJ
ajbmeb-977	51	42	measuring	measure	VERB
ajbmeb-977	51	43	expected	expect	VERB
ajbmeb-977	51	44	credit	credit	NOUN
ajbmeb-977	51	45	losses	loss	NOUN
ajbmeb-977	51	46	leads	lead	VERB
ajbmeb-977	51	47	to	to	ADP
ajbmeb-977	51	48	an	an	DET
ajbmeb-977	51	49	increase	increase	NOUN
ajbmeb-977	51	50	in	in	ADP
ajbmeb-977	51	51	the	the	DET
ajbmeb-977	51	52	risk	risk	NOUN
ajbmeb-977	51	53	of	of	ADP
ajbmeb-977	51	54	material	material	ADJ
ajbmeb-977	51	55	errors	error	NOUN
ajbmeb-977	51	56	in	in	ADP
ajbmeb-977	51	57	accounting	accounting	NOUN
ajbmeb-977	51	58	estimates	estimate	NOUN
ajbmeb-977	51	59	,	,	PUNCT
ajbmeb-977	51	60	especially	especially	ADV
ajbmeb-977	51	61	those	those	PRON
ajbmeb-977	51	62	that	that	PRON
ajbmeb-977	51	63	have	have	VERB
ajbmeb-977	51	64	a	a	DET
ajbmeb-977	51	65	high	high	ADJ
ajbmeb-977	51	66	level	level	NOUN
ajbmeb-977	51	67	of	of	ADP
ajbmeb-977	51	68	uncertainty	uncertainty	NOUN
ajbmeb-977	51	69	in	in	ADP
ajbmeb-977	51	70	fluctuations	fluctuation	NOUN
ajbmeb-977	51	71	future	future	ADJ
ajbmeb-977	51	72	cash	cash	NOUN
ajbmeb-977	51	73	flows	flow	NOUN
ajbmeb-977	51	74	(	(	PUNCT
ajbmeb-977	51	75	1035	1035	NUM
ajbmeb-977	51	76	:	:	SYM
ajbmeb-977	51	77	2017	2017	NUM
ajbmeb-977	51	78	,	,	PUNCT
ajbmeb-977	51	79	iaasb	iaasb	NOUN
ajbmeb-977	51	80	)	)	PUNCT
ajbmeb-977	51	81	,	,	PUNCT
ajbmeb-977	51	82	and	and	CCONJ
ajbmeb-977	51	83	thus	thus	ADV
ajbmeb-977	51	84	the	the	DET
ajbmeb-977	51	85	emergence	emergence	NOUN
ajbmeb-977	51	86	of	of	ADP
ajbmeb-977	51	87	what	what	PRON
ajbmeb-977	51	88	is	be	AUX
ajbmeb-977	51	89	known	know	VERB
ajbmeb-977	51	90	as	as	ADP
ajbmeb-977	51	91	audit	audit	NOUN
ajbmeb-977	51	92	risk	risk	NOUN
ajbmeb-977	51	93	,	,	PUNCT
ajbmeb-977	51	94	which	which	PRON
ajbmeb-977	51	95	was	be	AUX
ajbmeb-977	51	96	defined	define	VERB
ajbmeb-977	51	97	by	by	ADP
ajbmeb-977	51	98	the	the	DET
ajbmeb-977	51	99	american	american	PROPN
ajbmeb-977	51	100	institute	institute	PROPN
ajbmeb-977	51	101	of	of	ADP
ajbmeb-977	51	102	certified	certify	VERB
ajbmeb-977	51	103	public	public	ADJ
ajbmeb-977	51	104	accountants	accountant	NOUN
ajbmeb-977	51	105	(	(	PUNCT
ajbmeb-977	51	106	aicpa	aicpa	PROPN
ajbmeb-977	51	107	)	)	PUNCT
ajbmeb-977	51	108	as	as	ADP
ajbmeb-977	51	109	the	the	DET
ajbmeb-977	51	110	risk	risk	NOUN
ajbmeb-977	51	111	resulting	result	VERB
ajbmeb-977	51	112	from	from	ADP
ajbmeb-977	51	113	the	the	DET
ajbmeb-977	51	114	failure	failure	NOUN
ajbmeb-977	51	115	of	of	ADP
ajbmeb-977	51	116	the	the	DET
ajbmeb-977	51	117	auditor	auditor	NOUN
ajbmeb-977	51	118	to	to	PART
ajbmeb-977	51	119	express	express	VERB
ajbmeb-977	51	120	his	his	PRON
ajbmeb-977	51	121	opinion	opinion	NOUN
ajbmeb-977	51	122	appropriately	appropriately	ADV
ajbmeb-977	51	123	and	and	CCONJ
ajbmeb-977	51	124	related	relate	VERB
ajbmeb-977	51	125	to	to	ADP
ajbmeb-977	51	126	the	the	DET
ajbmeb-977	51	127	financial	financial	ADJ
ajbmeb-977	51	128	statements	statement	NOUN
ajbmeb-977	51	129	that	that	PRON
ajbmeb-977	51	130	contain	contain	VERB
ajbmeb-977	51	131	material	material	ADJ
ajbmeb-977	51	132	errors	error	NOUN
ajbmeb-977	51	133	(	(	PUNCT
ajbmeb-977	51	134	al	al	PROPN
ajbmeb-977	51	135	jauhar	jauhar	PROPN
ajbmeb-977	51	136	and	and	CCONJ
ajbmeb-977	51	137	et	et	PROPN
ajbmeb-977	51	138	al	al	PROPN
ajbmeb-977	51	139	.	.	PROPN
ajbmeb-977	51	140	,	,	PUNCT
ajbmeb-977	51	141	2017	2017	NUM
ajbmeb-977	51	142	:	:	SYM
ajbmeb-977	51	143	70	70	NUM
ajbmeb-977	51	144	)	)	PUNCT
ajbmeb-977	51	145	,	,	PUNCT
ajbmeb-977	51	146	as	as	ADP
ajbmeb-977	51	147	defined	define	VERB
ajbmeb-977	51	148	as	as	ADP
ajbmeb-977	51	149	the	the	DET
ajbmeb-977	51	150	risks	risk	NOUN
ajbmeb-977	51	151	of	of	ADP
ajbmeb-977	51	152	the	the	DET
ajbmeb-977	51	153	auditor	auditor	NOUN
ajbmeb-977	51	154	expressing	express	VERB
ajbmeb-977	51	155	an	an	DET
ajbmeb-977	51	156	appropriate	appropriate	ADJ
ajbmeb-977	51	157	opinion	opinion	NOUN
ajbmeb-977	51	158	when	when	SCONJ
ajbmeb-977	51	159	the	the	DET
ajbmeb-977	51	160	financial	financial	ADJ
ajbmeb-977	51	161	statements	statement	NOUN
ajbmeb-977	51	162	are	be	AUX
ajbmeb-977	51	163	materially	materially	ADV
ajbmeb-977	51	164	distorted	distort	VERB
ajbmeb-977	51	165	,	,	PUNCT
ajbmeb-977	51	166	or	or	CCONJ
ajbmeb-977	51	167	expressing	express	VERB
ajbmeb-977	51	168	an	an	DET
ajbmeb-977	51	169	inappropriate	inappropriate	ADJ
ajbmeb-977	51	170	opinion	opinion	NOUN
ajbmeb-977	51	171	when	when	SCONJ
ajbmeb-977	51	172	the	the	DET
ajbmeb-977	51	173	financial	financial	ADJ
ajbmeb-977	51	174	statements	statement	NOUN
ajbmeb-977	51	175	are	be	AUX
ajbmeb-977	51	176	free	free	ADJ
ajbmeb-977	51	177	from	from	ADP
ajbmeb-977	51	178	material	material	ADJ
ajbmeb-977	51	179	misstatements	misstatement	NOUN
ajbmeb-977	51	180	.	.	PUNCT
ajbmeb-977	52	1	(	(	PUNCT
ajbmeb-977	52	2	5	5	NUM
ajbmeb-977	52	3	:	:	SYM
ajbmeb-977	52	4	2013	2013	NUM
ajbmeb-977	52	5	,	,	PUNCT
ajbmeb-977	52	6	lobo	lobo	PROPN
ajbmeb-977	52	7	&	&	CCONJ
ajbmeb-977	52	8	zhao	zhao	PROPN
ajbmeb-977	52	9	)	)	PUNCT
ajbmeb-977	53	1	,	,	PUNCT
ajbmeb-977	53	2	as	as	SCONJ
ajbmeb-977	53	3	defined	define	VERB
ajbmeb-977	53	4	by	by	ADP
ajbmeb-977	53	5	the	the	DET
ajbmeb-977	53	6	international	international	PROPN
ajbmeb-977	53	7	federation	federation	PROPN
ajbmeb-977	53	8	of	of	ADP
ajbmeb-977	53	9	accountants	accountant	NOUN
ajbmeb-977	53	10	as	as	ADP
ajbmeb-977	53	11	the	the	DET
ajbmeb-977	53	12	risks	risk	NOUN
ajbmeb-977	53	13	that	that	PRON
ajbmeb-977	53	14	the	the	DET
ajbmeb-977	53	15	auditor	auditor	NOUN
ajbmeb-977	53	16	expresses	express	VERB
ajbmeb-977	53	17	an	an	DET
ajbmeb-977	53	18	inappropriate	inappropriate	ADJ
ajbmeb-977	53	19	audit	audit	NOUN
ajbmeb-977	53	20	opinion	opinion	NOUN
ajbmeb-977	53	21	when	when	SCONJ
ajbmeb-977	53	22	the	the	DET
ajbmeb-977	53	23	financial	financial	ADJ
ajbmeb-977	53	24	statements	statement	NOUN
ajbmeb-977	53	25	contain	contain	VERB
ajbmeb-977	53	26	material	material	ADJ
ajbmeb-977	53	27	errors	error	NOUN
ajbmeb-977	53	28	.	.	PUNCT
ajbmeb-977	54	1	the	the	DET
ajbmeb-977	54	2	risk	risk	NOUN
ajbmeb-977	54	3	of	of	ADP
ajbmeb-977	54	4	auditing	auditing	NOUN
ajbmeb-977	54	5	can	can	AUX
ajbmeb-977	54	6	be	be	AUX
ajbmeb-977	54	7	viewed	view	VERB
ajbmeb-977	54	8	from	from	ADP
ajbmeb-977	54	9	two	two	NUM
ajbmeb-977	54	10	different	different	ADJ
ajbmeb-977	54	11	angles	angle	NOUN
ajbmeb-977	54	12	(	(	PUNCT
ajbmeb-977	54	13	al	al	PROPN
ajbmeb-977	54	14	-	-	PUNCT
ajbmeb-977	54	15	sabbagh	sabbagh	PROPN
ajbmeb-977	54	16	,	,	PUNCT
ajbmeb-977	54	17	2016	2016	NUM
ajbmeb-977	54	18	:	:	PUNCT
ajbmeb-977	54	19	45	45	NUM
ajbmeb-977	54	20	)	)	PUNCT
ajbmeb-977	54	21	.	.	PUNCT
ajbmeb-977	55	1	first	first	ADV
ajbmeb-977	55	2	:	:	PUNCT
ajbmeb-977	55	3	the	the	DET
ajbmeb-977	55	4	risk	risk	NOUN
ajbmeb-977	55	5	resulting	result	VERB
ajbmeb-977	55	6	from	from	ADP
ajbmeb-977	55	7	the	the	DET
ajbmeb-977	55	8	wrong	wrong	ADJ
ajbmeb-977	55	9	rejection	rejection	NOUN
ajbmeb-977	55	10	,	,	PUNCT
ajbmeb-977	55	11	that	that	ADV
ajbmeb-977	55	12	is	is	ADV
ajbmeb-977	55	13	,	,	PUNCT
ajbmeb-977	55	14	when	when	SCONJ
ajbmeb-977	55	15	the	the	DET
ajbmeb-977	55	16	financial	financial	ADJ
ajbmeb-977	55	17	statements	statement	NOUN
ajbmeb-977	55	18	are	be	AUX
ajbmeb-977	55	19	sound	sound	ADJ
ajbmeb-977	55	20	and	and	CCONJ
ajbmeb-977	55	21	the	the	DET
ajbmeb-977	55	22	auditor	auditor	NOUN
ajbmeb-977	55	23	rejects	reject	VERB
ajbmeb-977	55	24	them	they	PRON
ajbmeb-977	55	25	unjustly	unjustly	ADV
ajbmeb-977	55	26	.	.	PUNCT
ajbmeb-977	56	1	second	second	ADV
ajbmeb-977	56	2	:	:	PUNCT
ajbmeb-977	56	3	the	the	DET
ajbmeb-977	56	4	risk	risk	NOUN
ajbmeb-977	56	5	resulting	result	VERB
ajbmeb-977	56	6	from	from	ADP
ajbmeb-977	56	7	wrongful	wrongful	ADJ
ajbmeb-977	56	8	acceptance	acceptance	NOUN
ajbmeb-977	56	9	,	,	PUNCT
ajbmeb-977	56	10	that	that	ADV
ajbmeb-977	56	11	is	is	ADV
ajbmeb-977	56	12	,	,	PUNCT
ajbmeb-977	56	13	when	when	SCONJ
ajbmeb-977	56	14	the	the	DET
ajbmeb-977	56	15	financial	financial	ADJ
ajbmeb-977	56	16	statements	statement	NOUN
ajbmeb-977	56	17	of	of	ADP
ajbmeb-977	56	18	the	the	DET
ajbmeb-977	56	19	unit	unit	NOUN
ajbmeb-977	56	20	under	under	ADP
ajbmeb-977	56	21	audit	audit	NOUN
ajbmeb-977	56	22	are	be	AUX
ajbmeb-977	56	23	accepted	accept	VERB
ajbmeb-977	56	24	by	by	ADP
ajbmeb-977	56	25	giving	give	VERB
ajbmeb-977	56	26	a	a	DET
ajbmeb-977	56	27	clean	clean	ADJ
ajbmeb-977	56	28	report	report	NOUN
ajbmeb-977	56	29	,	,	PUNCT
ajbmeb-977	56	30	at	at	ADP
ajbmeb-977	56	31	a	a	DET
ajbmeb-977	56	32	time	time	NOUN
ajbmeb-977	56	33	when	when	SCONJ
ajbmeb-977	56	34	the	the	DET
ajbmeb-977	56	35	financial	financial	ADJ
ajbmeb-977	56	36	statements	statement	NOUN
ajbmeb-977	56	37	contain	contain	VERB
ajbmeb-977	56	38	substantial	substantial	ADJ
ajbmeb-977	56	39	errors	error	NOUN
ajbmeb-977	56	40	.	.	PUNCT
ajbmeb-977	57	1	international	international	ADJ
ajbmeb-977	57	2	standard	standard	NOUN
ajbmeb-977	57	3	on	on	ADP
ajbmeb-977	57	4	auditing	audit	VERB
ajbmeb-977	57	5	no	no	NOUN
ajbmeb-977	57	6	.	.	PUNCT
ajbmeb-977	58	1	(	(	PUNCT
ajbmeb-977	58	2	320	320	NUM
ajbmeb-977	58	3	)	)	PUNCT
ajbmeb-977	58	4	materiality	materiality	NOUN
ajbmeb-977	58	5	in	in	ADP
ajbmeb-977	58	6	auditing	auditing	NOUN
ajbmeb-977	58	7	:	:	PUNCT
ajbmeb-977	58	8	in	in	ADP
ajbmeb-977	58	9	assessing	assess	VERB
ajbmeb-977	58	10	materiality	materiality	NOUN
ajbmeb-977	58	11	,	,	PUNCT
ajbmeb-977	58	12	the	the	DET
ajbmeb-977	58	13	auditor	auditor	NOUN
ajbmeb-977	58	14	should	should	AUX
ajbmeb-977	58	15	take	take	VERB
ajbmeb-977	58	16	into	into	ADP
ajbmeb-977	58	17	account	account	NOUN
ajbmeb-977	58	18	the	the	DET
ajbmeb-977	58	19	following	following	NOUN
ajbmeb-977	58	20	:	:	PUNCT
ajbmeb-977	58	21	because	because	SCONJ
ajbmeb-977	58	22	of	of	ADP
ajbmeb-977	58	23	the	the	DET
ajbmeb-977	58	24	high	high	ADJ
ajbmeb-977	58	25	efficiency	efficiency	NOUN
ajbmeb-977	58	26	,	,	PUNCT
ajbmeb-977	58	27	the	the	DET
ajbmeb-977	58	28	relatively	relatively	ADV
ajbmeb-977	58	29	small	small	ADJ
ajbmeb-977	58	30	erroneous	erroneous	ADJ
ajbmeb-977	58	31	data	datum	NOUN
ajbmeb-977	58	32	may	may	AUX
ajbmeb-977	58	33	have	have	VERB
ajbmeb-977	58	34	a	a	DET
ajbmeb-977	58	35	significant	significant	ADJ
ajbmeb-977	58	36	impact	impact	NOUN
ajbmeb-977	58	37	on	on	ADP
ajbmeb-977	58	38	the	the	DET
ajbmeb-977	58	39	results	result	NOUN
ajbmeb-977	58	40	of	of	ADP
ajbmeb-977	58	41	the	the	DET
ajbmeb-977	58	42	time	time	NOUN
ajbmeb-977	58	43	period	period	NOUN
ajbmeb-977	58	44	and	and	CCONJ
ajbmeb-977	58	45	on	on	ADP
ajbmeb-977	58	46	the	the	DET
ajbmeb-977	58	47	capital	capital	NOUN
ajbmeb-977	58	48	,	,	PUNCT
ajbmeb-977	58	49	although	although	SCONJ
ajbmeb-977	58	50	its	its	PRON
ajbmeb-977	58	51	impact	impact	NOUN
ajbmeb-977	58	52	may	may	AUX
ajbmeb-977	58	53	not	not	PART
ajbmeb-977	58	54	be	be	AUX
ajbmeb-977	58	55	significant	significant	ADJ
ajbmeb-977	58	56	on	on	ADP
ajbmeb-977	58	57	the	the	DET
ajbmeb-977	58	58	total	total	ADJ
ajbmeb-977	58	59	assets	asset	NOUN
ajbmeb-977	58	60	.	.	PUNCT
ajbmeb-977	59	1	banks	bank	NOUN
ajbmeb-977	59	2	'	'	PART
ajbmeb-977	59	3	revenues	revenue	NOUN
ajbmeb-977	59	4	are	be	AUX
ajbmeb-977	59	5	low	low	ADJ
ajbmeb-977	59	6	compared	compare	VERB
ajbmeb-977	59	7	to	to	ADP
ajbmeb-977	59	8	the	the	DET
ajbmeb-977	59	9	total	total	ADJ
ajbmeb-977	59	10	assets	asset	NOUN
ajbmeb-977	59	11	and	and	CCONJ
ajbmeb-977	59	12	liabilities	liability	NOUN
ajbmeb-977	59	13	off	off	ADP
ajbmeb-977	59	14	the	the	DET
ajbmeb-977	59	15	balance	balance	NOUN
ajbmeb-977	59	16	sheet	sheet	NOUN
ajbmeb-977	59	17	,	,	PUNCT
ajbmeb-977	59	18	so	so	CCONJ
ajbmeb-977	59	19	the	the	DET
ajbmeb-977	59	20	distorted	distorted	ADJ
ajbmeb-977	59	21	data	datum	NOUN
ajbmeb-977	59	22	that	that	PRON
ajbmeb-977	59	23	is	be	AUX
ajbmeb-977	59	24	related	relate	VERB
ajbmeb-977	59	25	to	to	ADP
ajbmeb-977	59	26	assets	asset	NOUN
ajbmeb-977	59	27	only	only	ADV
ajbmeb-977	59	28	,	,	PUNCT
ajbmeb-977	59	29	may	may	AUX
ajbmeb-977	59	30	have	have	VERB
ajbmeb-977	59	31	less	less	ADJ
ajbmeb-977	59	32	importance	importance	NOUN
ajbmeb-977	59	33	in	in	ADP
ajbmeb-977	59	34	liabilities	liability	NOUN
ajbmeb-977	59	35	than	than	ADP
ajbmeb-977	59	36	those	those	PRON
ajbmeb-977	59	37	that	that	PRON
ajbmeb-977	59	38	can	can	AUX
ajbmeb-977	59	39	also	also	ADV
ajbmeb-977	59	40	be	be	AUX
ajbmeb-977	59	41	associated	associate	VERB
ajbmeb-977	59	42	with	with	ADP
ajbmeb-977	59	43	revenue	revenue	NOUN
ajbmeb-977	59	44	data	datum	NOUN
ajbmeb-977	59	45	.	.	PUNCT
ajbmeb-977	60	1	banks	bank	NOUN
ajbmeb-977	60	2	are	be	AUX
ajbmeb-977	60	3	often	often	ADV
ajbmeb-977	60	4	subject	subject	ADJ
ajbmeb-977	60	5	to	to	ADP
ajbmeb-977	60	6	regulatory	regulatory	ADJ
ajbmeb-977	60	7	requirements	requirement	NOUN
ajbmeb-977	60	8	such	such	ADJ
ajbmeb-977	60	9	as	as	ADP
ajbmeb-977	60	10	requirements	requirement	NOUN
ajbmeb-977	60	11	to	to	PART
ajbmeb-977	60	12	maintain	maintain	VERB
ajbmeb-977	60	13	the	the	DET
ajbmeb-977	60	14	lowest	low	ADJ
ajbmeb-977	60	15	levels	level	NOUN
ajbmeb-977	60	16	of	of	ADP
ajbmeb-977	60	17	capital	capital	NOUN
ajbmeb-977	60	18	,	,	PUNCT
ajbmeb-977	60	19	and	and	CCONJ
ajbmeb-977	60	20	breaching	breach	VERB
ajbmeb-977	60	21	these	these	DET
ajbmeb-977	60	22	requirements	requirement	NOUN
ajbmeb-977	60	23	may	may	AUX
ajbmeb-977	60	24	raise	raise	VERB
ajbmeb-977	60	25	doubts	doubt	NOUN
ajbmeb-977	60	26	about	about	ADP
ajbmeb-977	60	27	the	the	DET
ajbmeb-977	60	28	appropriateness	appropriateness	NOUN
ajbmeb-977	60	29	of	of	ADP
ajbmeb-977	60	30	management	management	NOUN
ajbmeb-977	60	31	's	's	PART
ajbmeb-977	60	32	use	use	NOUN
ajbmeb-977	60	33	of	of	ADP
ajbmeb-977	60	34	the	the	DET
ajbmeb-977	60	35	continuity	continuity	NOUN
ajbmeb-977	60	36	hypothesis	hypothesis	NOUN
ajbmeb-977	60	37	,	,	PUNCT
ajbmeb-977	60	38	so	so	ADV
ajbmeb-977	60	39	the	the	DET
ajbmeb-977	60	40	auditor	auditor	NOUN
ajbmeb-977	60	41	establishes	establish	VERB
ajbmeb-977	60	42	the	the	DET
ajbmeb-977	60	43	level	level	NOUN
ajbmeb-977	60	44	of	of	ADP
ajbmeb-977	60	45	relative	relative	ADJ
ajbmeb-977	60	46	importance	importance	NOUN
ajbmeb-977	60	47	in	in	ADP
ajbmeb-977	60	48	order	order	NOUN
ajbmeb-977	60	49	to	to	PART
ajbmeb-977	60	50	identify	identify	VERB
ajbmeb-977	60	51	distorted	distorted	ADJ
ajbmeb-977	60	52	data	datum	NOUN
ajbmeb-977	60	53	,	,	PUNCT
ajbmeb-977	60	54	which	which	PRON
ajbmeb-977	60	55	,	,	PUNCT
ajbmeb-977	60	56	if	if	SCONJ
ajbmeb-977	60	57	not	not	PART
ajbmeb-977	60	58	corrected	correct	VERB
ajbmeb-977	60	59	,	,	PUNCT
ajbmeb-977	60	60	will	will	AUX
ajbmeb-977	60	61	cause	cause	VERB
ajbmeb-977	60	62	material	material	NOUN
ajbmeb-977	60	63	breach	breach	NOUN
ajbmeb-977	60	64	of	of	ADP
ajbmeb-977	60	65	such	such	ADJ
ajbmeb-977	60	66	regulatory	regulatory	ADJ
ajbmeb-977	60	67	requirements	requirement	NOUN
ajbmeb-977	60	68	.	.	PUNCT
ajbmeb-977	61	1	(	(	PUNCT
ajbmeb-977	61	2	jum'a	jum'a	NOUN
ajbmeb-977	61	3	,	,	PUNCT
ajbmeb-977	61	4	69	69	NUM
ajbmeb-977	61	5	:	:	SYM
ajbmeb-977	61	6	2013	2013	NUM
ajbmeb-977	61	7	)	)	PUNCT
ajbmeb-977	61	8	.	.	PUNCT
ajbmeb-977	62	1	american	american	PROPN
ajbmeb-977	62	2	journal	journal	PROPN
ajbmeb-977	62	3	of	of	ADP
ajbmeb-977	62	4	business	business	NOUN
ajbmeb-977	62	5	management	management	NOUN
ajbmeb-977	62	6	,	,	PUNCT
ajbmeb-977	62	7	economics	economic	NOUN
ajbmeb-977	62	8	and	and	CCONJ
ajbmeb-977	62	9	banking	banking	NOUN
ajbmeb-977	62	10	volume	volume	NOUN
ajbmeb-977	62	11	13	13	NUM
ajbmeb-977	62	12	june	june	PROPN
ajbmeb-977	62	13	,	,	PUNCT
ajbmeb-977	62	14	2023	2023	NUM
ajbmeb-977	62	15	p	p	NOUN
ajbmeb-977	62	16	a	a	PRON
ajbmeb-977	62	17	g	g	NOUN
ajbmeb-977	62	18	e	e	NOUN
ajbmeb-977	62	19	|	|	ADV
ajbmeb-977	62	20	59	59	NUM
ajbmeb-977	62	21	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-977	62	22	international	international	ADJ
ajbmeb-977	62	23	standard	standard	NOUN
ajbmeb-977	62	24	on	on	ADP
ajbmeb-977	62	25	auditing	audit	VERB
ajbmeb-977	62	26	no	no	NOUN
ajbmeb-977	62	27	.	.	PUNCT
ajbmeb-977	63	1	(	(	PUNCT
ajbmeb-977	63	2	580	580	NUM
ajbmeb-977	63	3	)	)	PUNCT
ajbmeb-977	63	4	written	write	VERB
ajbmeb-977	63	5	declarations	declaration	NOUN
ajbmeb-977	63	6	:	:	PUNCT
ajbmeb-977	63	7	recognitions	recognition	NOUN
ajbmeb-977	63	8	must	must	AUX
ajbmeb-977	63	9	be	be	AUX
ajbmeb-977	63	10	obtained	obtain	VERB
ajbmeb-977	63	11	from	from	ADP
ajbmeb-977	63	12	management	management	NOUN
ajbmeb-977	63	13	acknowledging	acknowledge	VERB
ajbmeb-977	63	14	its	its	PRON
ajbmeb-977	63	15	responsibility	responsibility	NOUN
ajbmeb-977	63	16	for	for	ADP
ajbmeb-977	63	17	preparing	prepare	VERB
ajbmeb-977	63	18	the	the	DET
ajbmeb-977	63	19	financial	financial	ADJ
ajbmeb-977	63	20	statements	statement	NOUN
ajbmeb-977	63	21	in	in	ADP
ajbmeb-977	63	22	accordance	accordance	NOUN
ajbmeb-977	63	23	with	with	ADP
ajbmeb-977	63	24	the	the	DET
ajbmeb-977	63	25	applicable	applicable	ADJ
ajbmeb-977	63	26	accounting	accounting	NOUN
ajbmeb-977	63	27	standards	standard	NOUN
ajbmeb-977	63	28	,	,	PUNCT
ajbmeb-977	63	29	and	and	CCONJ
ajbmeb-977	63	30	they	they	PRON
ajbmeb-977	63	31	are	be	AUX
ajbmeb-977	63	32	among	among	ADP
ajbmeb-977	63	33	the	the	DET
ajbmeb-977	63	34	evidences	evidence	NOUN
ajbmeb-977	63	35	upon	upon	SCONJ
ajbmeb-977	63	36	which	which	PRON
ajbmeb-977	63	37	the	the	DET
ajbmeb-977	63	38	external	external	ADJ
ajbmeb-977	63	39	auditor	auditor	NOUN
ajbmeb-977	63	40	relies	rely	VERB
ajbmeb-977	63	41	when	when	SCONJ
ajbmeb-977	63	42	expressing	express	VERB
ajbmeb-977	63	43	his	his	PRON
ajbmeb-977	63	44	opinion	opinion	NOUN
ajbmeb-977	63	45	.	.	PUNCT
ajbmeb-977	64	1	international	international	ADJ
ajbmeb-977	64	2	standard	standard	NOUN
ajbmeb-977	64	3	on	on	ADP
ajbmeb-977	64	4	auditing	audit	VERB
ajbmeb-977	64	5	no	no	NOUN
ajbmeb-977	64	6	.	.	PUNCT
ajbmeb-977	65	1	(	(	PUNCT
ajbmeb-977	65	2	315	315	NUM
ajbmeb-977	65	3	)	)	PUNCT
ajbmeb-977	65	4	identifying	identify	VERB
ajbmeb-977	65	5	and	and	CCONJ
ajbmeb-977	65	6	assessing	assess	VERB
ajbmeb-977	65	7	the	the	DET
ajbmeb-977	65	8	risks	risk	NOUN
ajbmeb-977	65	9	of	of	ADP
ajbmeb-977	65	10	material	material	NOUN
ajbmeb-977	65	11	misstatement	misstatement	NOUN
ajbmeb-977	65	12	through	through	ADP
ajbmeb-977	65	13	understanding	understand	VERB
ajbmeb-977	65	14	the	the	DET
ajbmeb-977	65	15	entity	entity	NOUN
ajbmeb-977	65	16	and	and	CCONJ
ajbmeb-977	65	17	its	its	PRON
ajbmeb-977	65	18	environment	environment	NOUN
ajbmeb-977	65	19	:	:	PUNCT
ajbmeb-977	65	20	the	the	DET
ajbmeb-977	65	21	standard	standard	ADJ
ajbmeb-977	65	22	sets	set	VERB
ajbmeb-977	65	23	requirements	requirement	NOUN
ajbmeb-977	65	24	for	for	ADP
ajbmeb-977	65	25	understanding	understand	VERB
ajbmeb-977	65	26	the	the	DET
ajbmeb-977	65	27	economic	economic	ADJ
ajbmeb-977	65	28	entity	entity	NOUN
ajbmeb-977	65	29	and	and	CCONJ
ajbmeb-977	65	30	its	its	PRON
ajbmeb-977	65	31	environment	environment	NOUN
ajbmeb-977	65	32	,	,	PUNCT
ajbmeb-977	65	33	including	include	VERB
ajbmeb-977	65	34	the	the	DET
ajbmeb-977	65	35	entity	entity	NOUN
ajbmeb-977	65	36	's	's	PART
ajbmeb-977	65	37	internal	internal	ADJ
ajbmeb-977	65	38	control	control	NOUN
ajbmeb-977	65	39	system	system	NOUN
ajbmeb-977	65	40	,	,	PUNCT
ajbmeb-977	65	41	as	as	SCONJ
ajbmeb-977	65	42	the	the	DET
ajbmeb-977	65	43	auditor	auditor	NOUN
ajbmeb-977	65	44	's	's	PART
ajbmeb-977	65	45	understanding	understanding	NOUN
ajbmeb-977	65	46	and	and	CCONJ
ajbmeb-977	65	47	evaluation	evaluation	NOUN
ajbmeb-977	65	48	of	of	ADP
ajbmeb-977	65	49	the	the	DET
ajbmeb-977	65	50	internal	internal	ADJ
ajbmeb-977	65	51	control	control	NOUN
ajbmeb-977	65	52	system	system	NOUN
ajbmeb-977	65	53	enables	enable	VERB
ajbmeb-977	65	54	him	he	PRON
ajbmeb-977	65	55	to	to	PART
ajbmeb-977	65	56	identify	identify	VERB
ajbmeb-977	65	57	and	and	CCONJ
ajbmeb-977	65	58	assess	assess	VERB
ajbmeb-977	65	59	the	the	DET
ajbmeb-977	65	60	risks	risk	NOUN
ajbmeb-977	65	61	of	of	ADP
ajbmeb-977	65	62	material	material	NOUN
ajbmeb-977	65	63	misstatement	misstatement	NOUN
ajbmeb-977	65	64	in	in	ADP
ajbmeb-977	65	65	the	the	DET
ajbmeb-977	65	66	financial	financial	ADJ
ajbmeb-977	65	67	statements	statement	NOUN
ajbmeb-977	65	68	and	and	CCONJ
ajbmeb-977	65	69	levels	level	NOUN
ajbmeb-977	65	70	of	of	ADP
ajbmeb-977	65	71	assurance	assurance	NOUN
ajbmeb-977	65	72	(	(	PUNCT
ajbmeb-977	65	73	25	25	NUM
ajbmeb-977	65	74	:	:	SYM
ajbmeb-977	65	75	2019	2019	NUM
ajbmeb-977	65	76	,	,	PUNCT
ajbmeb-977	65	77	aicpa	aicpa	VERB
ajbmeb-977	65	78	)	)	PUNCT
ajbmeb-977	65	79	as	as	ADP
ajbmeb-977	65	80	the	the	DET
ajbmeb-977	65	81	goal	goal	NOUN
ajbmeb-977	65	82	of	of	ADP
ajbmeb-977	65	83	the	the	DET
ajbmeb-977	65	84	criterion	criterion	NOUN
ajbmeb-977	65	85	is	be	AUX
ajbmeb-977	65	86	that	that	SCONJ
ajbmeb-977	65	87	the	the	DET
ajbmeb-977	65	88	auditor	auditor	NOUN
ajbmeb-977	65	89	studies	study	NOUN
ajbmeb-977	65	90	and	and	CCONJ
ajbmeb-977	65	91	evaluates	evaluate	VERB
ajbmeb-977	65	92	the	the	DET
ajbmeb-977	65	93	internal	internal	ADJ
ajbmeb-977	65	94	control	control	NOUN
ajbmeb-977	65	95	system	system	NOUN
ajbmeb-977	65	96	of	of	ADP
ajbmeb-977	65	97	the	the	DET
ajbmeb-977	65	98	entity	entity	NOUN
ajbmeb-977	65	99	under	under	ADP
ajbmeb-977	65	100	audit	audit	NOUN
ajbmeb-977	65	101	in	in	ADP
ajbmeb-977	65	102	order	order	NOUN
ajbmeb-977	65	103	to	to	PART
ajbmeb-977	65	104	identify	identify	VERB
ajbmeb-977	65	105	the	the	DET
ajbmeb-977	65	106	extent	extent	NOUN
ajbmeb-977	65	107	of	of	ADP
ajbmeb-977	65	108	its	its	PRON
ajbmeb-977	65	109	soundness	soundness	NOUN
ajbmeb-977	65	110	as	as	ADP
ajbmeb-977	65	111	the	the	DET
ajbmeb-977	65	112	point	point	NOUN
ajbmeb-977	65	113	from	from	ADP
ajbmeb-977	65	114	which	which	PRON
ajbmeb-977	65	115	it	it	PRON
ajbmeb-977	65	116	starts	start	VERB
ajbmeb-977	65	117	,	,	PUNCT
ajbmeb-977	65	118	as	as	SCONJ
ajbmeb-977	65	119	the	the	DET
ajbmeb-977	65	120	weakness	weakness	NOUN
ajbmeb-977	65	121	or	or	CCONJ
ajbmeb-977	65	122	strength	strength	NOUN
ajbmeb-977	65	123	of	of	ADP
ajbmeb-977	65	124	the	the	DET
ajbmeb-977	65	125	internal	internal	ADJ
ajbmeb-977	65	126	control	control	NOUN
ajbmeb-977	65	127	system	system	NOUN
ajbmeb-977	65	128	determines	determine	VERB
ajbmeb-977	65	129	the	the	DET
ajbmeb-977	65	130	size	size	NOUN
ajbmeb-977	65	131	of	of	ADP
ajbmeb-977	65	132	the	the	DET
ajbmeb-977	65	133	sample	sample	NOUN
ajbmeb-977	65	134	chosen	choose	VERB
ajbmeb-977	65	135	during	during	ADP
ajbmeb-977	65	136	the	the	DET
ajbmeb-977	65	137	implementation	implementation	NOUN
ajbmeb-977	65	138	of	of	ADP
ajbmeb-977	65	139	the	the	DET
ajbmeb-977	65	140	audit	audit	NOUN
ajbmeb-977	65	141	program	program	NOUN
ajbmeb-977	65	142	related	relate	VERB
ajbmeb-977	65	143	to	to	ADP
ajbmeb-977	65	144	financial	financial	ADJ
ajbmeb-977	65	145	assets	asset	NOUN
ajbmeb-977	65	146	,	,	PUNCT
ajbmeb-977	65	147	since	since	SCONJ
ajbmeb-977	65	148	all	all	DET
ajbmeb-977	65	149	accounting	accounting	NOUN
ajbmeb-977	65	150	information	information	NOUN
ajbmeb-977	65	151	related	relate	VERB
ajbmeb-977	65	152	to	to	ADP
ajbmeb-977	65	153	it	it	PRON
ajbmeb-977	65	154	is	be	AUX
ajbmeb-977	65	155	audited	audit	VERB
ajbmeb-977	65	156	.	.	PUNCT
ajbmeb-977	66	1	with	with	ADP
ajbmeb-977	66	2	financial	financial	ADJ
ajbmeb-977	66	3	assets	asset	NOUN
ajbmeb-977	66	4	,	,	PUNCT
ajbmeb-977	66	5	it	it	PRON
ajbmeb-977	66	6	is	be	AUX
ajbmeb-977	66	7	considered	consider	VERB
ajbmeb-977	66	8	impossible	impossible	ADJ
ajbmeb-977	66	9	in	in	ADP
ajbmeb-977	66	10	large	large	ADJ
ajbmeb-977	66	11	entities	entity	NOUN
ajbmeb-977	66	12	that	that	PRON
ajbmeb-977	66	13	own	own	VERB
ajbmeb-977	66	14	a	a	DET
ajbmeb-977	66	15	large	large	ADJ
ajbmeb-977	66	16	volume	volume	NOUN
ajbmeb-977	66	17	of	of	ADP
ajbmeb-977	66	18	financial	financial	ADJ
ajbmeb-977	66	19	assets	asset	NOUN
ajbmeb-977	66	20	,	,	PUNCT
ajbmeb-977	66	21	such	such	ADJ
ajbmeb-977	66	22	as	as	ADP
ajbmeb-977	66	23	loans	loan	NOUN
ajbmeb-977	66	24	and	and	CCONJ
ajbmeb-977	66	25	financial	financial	ADJ
ajbmeb-977	66	26	investments	investment	NOUN
ajbmeb-977	66	27	in	in	ADP
ajbmeb-977	66	28	stocks	stock	NOUN
ajbmeb-977	66	29	,	,	PUNCT
ajbmeb-977	66	30	bonds	bond	NOUN
ajbmeb-977	66	31	,	,	PUNCT
ajbmeb-977	66	32	and	and	CCONJ
ajbmeb-977	66	33	others	other	NOUN
ajbmeb-977	66	34	.	.	PUNCT
ajbmeb-977	67	1	therefore	therefore	ADV
ajbmeb-977	67	2	,	,	PUNCT
ajbmeb-977	67	3	whatever	whatever	PRON
ajbmeb-977	67	4	the	the	DET
ajbmeb-977	67	5	control	control	NOUN
ajbmeb-977	67	6	system	system	NOUN
ajbmeb-977	67	7	is	be	AUX
ajbmeb-977	67	8	weak	weak	ADJ
ajbmeb-977	67	9	leads	lead	NOUN
ajbmeb-977	67	10	to	to	ADP
ajbmeb-977	67	11	an	an	DET
ajbmeb-977	67	12	increase	increase	NOUN
ajbmeb-977	67	13	in	in	ADP
ajbmeb-977	67	14	the	the	DET
ajbmeb-977	67	15	size	size	NOUN
ajbmeb-977	67	16	of	of	ADP
ajbmeb-977	67	17	the	the	DET
ajbmeb-977	67	18	selected	select	VERB
ajbmeb-977	67	19	sample	sample	NOUN
ajbmeb-977	67	20	,	,	PUNCT
ajbmeb-977	67	21	which	which	PRON
ajbmeb-977	67	22	requires	require	VERB
ajbmeb-977	67	23	more	more	ADJ
ajbmeb-977	67	24	time	time	NOUN
ajbmeb-977	67	25	and	and	CCONJ
ajbmeb-977	67	26	effort	effort	NOUN
ajbmeb-977	67	27	,	,	PUNCT
ajbmeb-977	67	28	and	and	CCONJ
ajbmeb-977	67	29	vice	vice	ADV
ajbmeb-977	67	30	versa	versa	ADV
ajbmeb-977	67	31	(	(	PUNCT
ajbmeb-977	67	32	mazon	mazon	PROPN
ajbmeb-977	67	33	,	,	PUNCT
ajbmeb-977	67	34	2011	2011	NUM
ajbmeb-977	67	35	:	:	PUNCT
ajbmeb-977	67	36	23	23	NUM
ajbmeb-977	67	37	)	)	PUNCT
ajbmeb-977	67	38	.	.	PUNCT
ajbmeb-977	68	1	-international	-international	ADJ
ajbmeb-977	68	2	standard	standard	NOUN
ajbmeb-977	68	3	on	on	ADP
ajbmeb-977	68	4	auditing	audit	VERB
ajbmeb-977	68	5	no	no	NOUN
ajbmeb-977	68	6	.	.	PUNCT
ajbmeb-977	69	1	(	(	PUNCT
ajbmeb-977	69	2	500	500	NUM
ajbmeb-977	69	3	)	)	PUNCT
ajbmeb-977	69	4	audit	audit	NOUN
ajbmeb-977	69	5	evidence	evidence	NOUN
ajbmeb-977	69	6	regarding	regard	VERB
ajbmeb-977	69	7	the	the	DET
ajbmeb-977	69	8	auditor	auditor	NOUN
ajbmeb-977	69	9	obtaining	obtain	VERB
ajbmeb-977	69	10	the	the	DET
ajbmeb-977	69	11	assurances	assurance	NOUN
ajbmeb-977	69	12	contained	contain	VERB
ajbmeb-977	69	13	in	in	ADP
ajbmeb-977	69	14	the	the	DET
ajbmeb-977	69	15	financial	financial	ADJ
ajbmeb-977	69	16	statements	statement	NOUN
ajbmeb-977	69	17	:	:	PUNCT
ajbmeb-977	69	18	the	the	DET
ajbmeb-977	69	19	auditor	auditor	NOUN
ajbmeb-977	69	20	implements	implement	VERB
ajbmeb-977	69	21	the	the	DET
ajbmeb-977	69	22	basic	basic	ADJ
ajbmeb-977	69	23	procedures	procedure	NOUN
ajbmeb-977	69	24	to	to	PART
ajbmeb-977	69	25	obtain	obtain	VERB
ajbmeb-977	69	26	audit	audit	NOUN
ajbmeb-977	69	27	evidence	evidence	NOUN
ajbmeb-977	69	28	represented	represent	VERB
ajbmeb-977	69	29	in	in	ADP
ajbmeb-977	69	30	:	:	PUNCT
ajbmeb-977	69	31	firstviewing	firstviewe	VERB
ajbmeb-977	69	32	:	:	PUNCT
ajbmeb-977	69	33	this	this	PRON
ajbmeb-977	69	34	includes	include	VERB
ajbmeb-977	69	35	examining	examine	VERB
ajbmeb-977	69	36	records	record	NOUN
ajbmeb-977	69	37	,	,	PUNCT
ajbmeb-977	69	38	documents	document	NOUN
ajbmeb-977	69	39	,	,	PUNCT
ajbmeb-977	69	40	or	or	CCONJ
ajbmeb-977	69	41	tangible	tangible	ADJ
ajbmeb-977	69	42	assets	asset	NOUN
ajbmeb-977	69	43	.	.	PUNCT
ajbmeb-977	70	1	the	the	DET
ajbmeb-977	70	2	auditor	auditor	NOUN
ajbmeb-977	70	3	checks	check	VERB
ajbmeb-977	70	4	if	if	SCONJ
ajbmeb-977	70	5	he	he	PRON
ajbmeb-977	70	6	is	be	AUX
ajbmeb-977	70	7	convinced	convince	VERB
ajbmeb-977	70	8	of	of	ADP
ajbmeb-977	70	9	the	the	DET
ajbmeb-977	70	10	actual	actual	ADJ
ajbmeb-977	70	11	existence	existence	NOUN
ajbmeb-977	70	12	of	of	ADP
ajbmeb-977	70	13	the	the	DET
ajbmeb-977	70	14	tangible	tangible	ADJ
ajbmeb-977	70	15	negotiable	negotiable	ADJ
ajbmeb-977	70	16	assets	asset	NOUN
ajbmeb-977	70	17	that	that	PRON
ajbmeb-977	70	18	the	the	DET
ajbmeb-977	70	19	bank	bank	NOUN
ajbmeb-977	70	20	holds	hold	VERB
ajbmeb-977	70	21	.	.	PUNCT
ajbmeb-977	71	1	second	second	ADJ
ajbmeb-977	71	2	inquiries	inquiry	NOUN
ajbmeb-977	71	3	and	and	CCONJ
ajbmeb-977	71	4	confirmations	confirmation	NOUN
ajbmeb-977	71	5	:	:	PUNCT
ajbmeb-977	71	6	inquiries	inquiry	NOUN
ajbmeb-977	71	7	include	include	VERB
ajbmeb-977	71	8	seeking	seek	VERB
ajbmeb-977	71	9	to	to	PART
ajbmeb-977	71	10	obtain	obtain	VERB
ajbmeb-977	71	11	information	information	NOUN
ajbmeb-977	71	12	about	about	ADP
ajbmeb-977	71	13	known	know	VERB
ajbmeb-977	71	14	persons	person	NOUN
ajbmeb-977	71	15	inside	inside	ADP
ajbmeb-977	71	16	or	or	CCONJ
ajbmeb-977	71	17	outside	outside	ADP
ajbmeb-977	71	18	the	the	DET
ajbmeb-977	71	19	bank	bank	NOUN
ajbmeb-977	71	20	.	.	PUNCT
ajbmeb-977	72	1	it	it	PRON
ajbmeb-977	72	2	also	also	ADV
ajbmeb-977	72	3	includes	include	VERB
ajbmeb-977	72	4	confirmations	confirmation	NOUN
ajbmeb-977	72	5	on	on	ADP
ajbmeb-977	72	6	aspects	aspect	NOUN
ajbmeb-977	72	7	of	of	ADP
ajbmeb-977	72	8	the	the	DET
ajbmeb-977	72	9	inquiry	inquiry	NOUN
ajbmeb-977	72	10	to	to	PART
ajbmeb-977	72	11	enhance	enhance	VERB
ajbmeb-977	72	12	the	the	DET
ajbmeb-977	72	13	information	information	NOUN
ajbmeb-977	72	14	contained	contain	VERB
ajbmeb-977	72	15	in	in	ADP
ajbmeb-977	72	16	the	the	DET
ajbmeb-977	72	17	accounting	accounting	NOUN
ajbmeb-977	72	18	records	record	NOUN
ajbmeb-977	72	19	.	.	PUNCT
ajbmeb-977	73	1	third	third	ADJ
ajbmeb-977	73	2	–	–	PUNCT
ajbmeb-977	73	3	guarantees	guarantee	NOUN
ajbmeb-977	73	4	:	:	PUNCT
ajbmeb-977	73	5	•	•	ADV
ajbmeb-977	73	6	ascertaining	ascertain	VERB
ajbmeb-977	73	7	or	or	CCONJ
ajbmeb-977	73	8	obtaining	obtain	VERB
ajbmeb-977	73	9	an	an	DET
ajbmeb-977	73	10	independent	independent	ADJ
ajbmeb-977	73	11	confirmation	confirmation	NOUN
ajbmeb-977	73	12	of	of	ADP
ajbmeb-977	73	13	the	the	DET
ajbmeb-977	73	14	value	value	NOUN
ajbmeb-977	73	15	of	of	ADP
ajbmeb-977	73	16	assets	asset	NOUN
ajbmeb-977	73	17	and	and	CCONJ
ajbmeb-977	73	18	liabilities	liability	NOUN
ajbmeb-977	73	19	that	that	PRON
ajbmeb-977	73	20	are	be	AUX
ajbmeb-977	73	21	not	not	PART
ajbmeb-977	73	22	traded	trade	VERB
ajbmeb-977	73	23	or	or	CCONJ
ajbmeb-977	73	24	can	can	AUX
ajbmeb-977	73	25	be	be	AUX
ajbmeb-977	73	26	traded	trade	VERB
ajbmeb-977	73	27	only	only	ADV
ajbmeb-977	73	28	through	through	ADP
ajbmeb-977	73	29	direct	direct	ADJ
ajbmeb-977	73	30	sales	sale	NOUN
ajbmeb-977	73	31	.	.	PUNCT
ajbmeb-977	74	1	•	•	NUM
ajbmeb-977	74	2	existing	exist	VERB
ajbmeb-977	74	3	,	,	PUNCT
ajbmeb-977	74	4	commitment	commitment	NOUN
ajbmeb-977	74	5	.	.	PUNCT
ajbmeb-977	75	1	•	•	NUM
ajbmeb-977	75	2	legal	legal	ADJ
ajbmeb-977	75	3	opinions	opinion	NOUN
ajbmeb-977	75	4	on	on	ADP
ajbmeb-977	75	5	the	the	DET
ajbmeb-977	75	6	legality	legality	NOUN
ajbmeb-977	75	7	of	of	ADP
ajbmeb-977	75	8	the	the	DET
ajbmeb-977	75	9	bank	bank	NOUN
ajbmeb-977	75	10	's	's	PART
ajbmeb-977	75	11	claims	claim	NOUN
ajbmeb-977	75	12	.	.	PUNCT
ajbmeb-977	76	1	fourth	fourth	ADV
ajbmeb-977	76	2	:	:	PUNCT
ajbmeb-977	76	3	the	the	DET
ajbmeb-977	76	4	account	account	NOUN
ajbmeb-977	76	5	:	:	PUNCT
ajbmeb-977	76	6	the	the	DET
ajbmeb-977	76	7	account	account	NOUN
ajbmeb-977	76	8	includes	include	VERB
ajbmeb-977	76	9	examining	examine	VERB
ajbmeb-977	76	10	the	the	DET
ajbmeb-977	76	11	arithmetic	arithmetic	ADJ
ajbmeb-977	76	12	accuracy	accuracy	NOUN
ajbmeb-977	76	13	of	of	ADP
ajbmeb-977	76	14	the	the	DET
ajbmeb-977	76	15	source	source	NOUN
ajbmeb-977	76	16	documents	document	NOUN
ajbmeb-977	76	17	and	and	CCONJ
ajbmeb-977	76	18	accounting	accounting	NOUN
ajbmeb-977	76	19	records	record	NOUN
ajbmeb-977	76	20	,	,	PUNCT
ajbmeb-977	76	21	or	or	CCONJ
ajbmeb-977	76	22	the	the	DET
ajbmeb-977	76	23	implementation	implementation	NOUN
ajbmeb-977	76	24	of	of	ADP
ajbmeb-977	76	25	the	the	DET
ajbmeb-977	76	26	accounts	account	NOUN
ajbmeb-977	76	27	independently	independently	ADV
ajbmeb-977	76	28	,	,	PUNCT
ajbmeb-977	76	29	and	and	CCONJ
ajbmeb-977	76	30	within	within	ADP
ajbmeb-977	76	31	the	the	DET
ajbmeb-977	76	32	content	content	NOUN
ajbmeb-977	76	33	of	of	ADP
ajbmeb-977	76	34	auditing	audit	VERB
ajbmeb-977	76	35	the	the	DET
ajbmeb-977	76	36	bank	bank	NOUN
ajbmeb-977	76	37	’s	’s	PART
ajbmeb-977	76	38	financial	financial	ADJ
ajbmeb-977	76	39	statements	statement	NOUN
ajbmeb-977	76	40	.	.	PUNCT
ajbmeb-977	77	1	the	the	DET
ajbmeb-977	77	2	account	account	NOUN
ajbmeb-977	77	3	is	be	AUX
ajbmeb-977	77	4	a	a	DET
ajbmeb-977	77	5	useful	useful	ADJ
ajbmeb-977	77	6	procedure	procedure	NOUN
ajbmeb-977	77	7	for	for	ADP
ajbmeb-977	77	8	examining	examine	VERB
ajbmeb-977	77	9	the	the	DET
ajbmeb-977	77	10	continuous	continuous	ADJ
ajbmeb-977	77	11	application	application	NOUN
ajbmeb-977	77	12	of	of	ADP
ajbmeb-977	77	13	evaluation	evaluation	NOUN
ajbmeb-977	77	14	models	model	NOUN
ajbmeb-977	77	15	.	.	PUNCT
ajbmeb-977	78	1	:	:	PUNCT
ajbmeb-977	78	2	international	international	ADJ
ajbmeb-977	78	3	standard	standard	NOUN
ajbmeb-977	78	4	on	on	ADP
ajbmeb-977	78	5	auditing	auditing	NOUN
ajbmeb-977	78	6	(	(	PUNCT
ajbmeb-977	78	7	520	520	NUM
ajbmeb-977	78	8	)	)	PUNCT
ajbmeb-977	78	9	analytical	analytical	ADJ
ajbmeb-977	78	10	procedures	procedure	NOUN
ajbmeb-977	78	11	according	accord	VERB
ajbmeb-977	78	12	to	to	ADP
ajbmeb-977	78	13	international	international	ADJ
ajbmeb-977	78	14	standard	standard	NOUN
ajbmeb-977	78	15	on	on	ADP
ajbmeb-977	78	16	auditing	audit	VERB
ajbmeb-977	78	17	no	no	NOUN
ajbmeb-977	78	18	.	.	PUNCT
ajbmeb-977	79	1	(	(	PUNCT
ajbmeb-977	79	2	520	520	NUM
ajbmeb-977	79	3	)	)	PUNCT
ajbmeb-977	79	4	,	,	PUNCT
ajbmeb-977	79	5	analytical	analytical	ADJ
ajbmeb-977	79	6	procedures	procedure	NOUN
ajbmeb-977	79	7	mean	mean	VERB
ajbmeb-977	79	8	the	the	DET
ajbmeb-977	79	9	analysis	analysis	NOUN
ajbmeb-977	79	10	of	of	ADP
ajbmeb-977	79	11	significant	significant	ADJ
ajbmeb-977	79	12	ratios	ratio	NOUN
ajbmeb-977	79	13	and	and	CCONJ
ajbmeb-977	79	14	trends	trend	NOUN
ajbmeb-977	79	15	,	,	PUNCT
ajbmeb-977	79	16	including	include	VERB
ajbmeb-977	79	17	examination	examination	NOUN
ajbmeb-977	79	18	results	result	NOUN
ajbmeb-977	79	19	about	about	ADP
ajbmeb-977	79	20	fluctuations	fluctuation	NOUN
ajbmeb-977	79	21	and	and	CCONJ
ajbmeb-977	79	22	relationships	relationship	NOUN
ajbmeb-977	79	23	that	that	PRON
ajbmeb-977	79	24	are	be	AUX
ajbmeb-977	79	25	not	not	PART
ajbmeb-977	79	26	consistent	consistent	ADJ
ajbmeb-977	79	27	with	with	ADP
ajbmeb-977	79	28	other	other	ADJ
ajbmeb-977	79	29	appropriate	appropriate	ADJ
ajbmeb-977	79	30	information	information	NOUN
ajbmeb-977	79	31	or	or	CCONJ
ajbmeb-977	79	32	deviation	deviation	NOUN
ajbmeb-977	79	33	from	from	ADP
ajbmeb-977	79	34	expected	expect	VERB
ajbmeb-977	79	35	amounts	amount	NOUN
ajbmeb-977	79	36	.	.	PUNCT
ajbmeb-977	80	1	(	(	PUNCT
ajbmeb-977	80	2	jum'a	jum'a	NOUN
ajbmeb-977	80	3	,	,	PUNCT
ajbmeb-977	80	4	137	137	NUM
ajbmeb-977	80	5	:	:	SYM
ajbmeb-977	80	6	2013	2013	NUM
ajbmeb-977	80	7	)	)	PUNCT
ajbmeb-977	80	8	.	.	PUNCT
ajbmeb-977	81	1	isa	isa	VERB
ajbmeb-977	81	2	no	no	INTJ
ajbmeb-977	81	3	.	.	PUNCT
ajbmeb-977	82	1	(	(	PUNCT
ajbmeb-977	82	2	560	560	NUM
ajbmeb-977	82	3	)	)	PUNCT
ajbmeb-977	82	4	subsequent	subsequent	ADJ
ajbmeb-977	82	5	events	event	NOUN
ajbmeb-977	82	6	:	:	PUNCT
ajbmeb-977	82	7	the	the	DET
ajbmeb-977	82	8	external	external	ADJ
ajbmeb-977	82	9	auditor	auditor	NOUN
ajbmeb-977	82	10	has	have	VERB
ajbmeb-977	82	11	sufficient	sufficient	ADJ
ajbmeb-977	82	12	understanding	understanding	NOUN
ajbmeb-977	82	13	of	of	ADP
ajbmeb-977	82	14	the	the	DET
ajbmeb-977	82	15	nature	nature	NOUN
ajbmeb-977	82	16	of	of	ADP
ajbmeb-977	82	17	subsequent	subsequent	ADJ
ajbmeb-977	82	18	events	event	NOUN
ajbmeb-977	82	19	,	,	PUNCT
ajbmeb-977	82	20	as	as	SCONJ
ajbmeb-977	82	21	he	he	PRON
ajbmeb-977	82	22	is	be	AUX
ajbmeb-977	82	23	obligated	obligate	VERB
ajbmeb-977	82	24	to	to	PART
ajbmeb-977	82	25	design	design	VERB
ajbmeb-977	82	26	and	and	CCONJ
ajbmeb-977	82	27	implement	implement	VERB
ajbmeb-977	82	28	audit	audit	NOUN
ajbmeb-977	82	29	procedures	procedure	NOUN
ajbmeb-977	82	30	to	to	PART
ajbmeb-977	82	31	verify	verify	VERB
ajbmeb-977	82	32	that	that	SCONJ
ajbmeb-977	82	33	all	all	DET
ajbmeb-977	82	34	events	event	NOUN
ajbmeb-977	82	35	that	that	PRON
ajbmeb-977	82	36	the	the	DET
ajbmeb-977	82	37	entity	entity	NOUN
ajbmeb-977	82	38	goes	go	VERB
ajbmeb-977	82	39	through	through	ADP
ajbmeb-977	82	40	up	up	ADP
ajbmeb-977	82	41	to	to	ADP
ajbmeb-977	82	42	the	the	DET
ajbmeb-977	82	43	american	american	ADJ
ajbmeb-977	82	44	journal	journal	PROPN
ajbmeb-977	82	45	of	of	ADP
ajbmeb-977	82	46	business	business	NOUN
ajbmeb-977	82	47	management	management	NOUN
ajbmeb-977	82	48	,	,	PUNCT
ajbmeb-977	82	49	economics	economic	NOUN
ajbmeb-977	82	50	and	and	CCONJ
ajbmeb-977	82	51	banking	banking	NOUN
ajbmeb-977	82	52	volume	volume	NOUN
ajbmeb-977	82	53	13	13	NUM
ajbmeb-977	82	54	june	june	PROPN
ajbmeb-977	82	55	,	,	PUNCT
ajbmeb-977	82	56	2023	2023	NUM
ajbmeb-977	82	57	p	p	NOUN
ajbmeb-977	82	58	a	a	DET
ajbmeb-977	82	59	g	g	NOUN
ajbmeb-977	82	60	e	e	NOUN
ajbmeb-977	82	61	|	|	ADV
ajbmeb-977	82	62	60	60	NUM
ajbmeb-977	82	63	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-977	82	64	date	date	NOUN
ajbmeb-977	82	65	of	of	ADP
ajbmeb-977	82	66	the	the	DET
ajbmeb-977	82	67	auditor	auditor	NOUN
ajbmeb-977	82	68	’s	’s	PART
ajbmeb-977	82	69	report	report	NOUN
ajbmeb-977	82	70	may	may	AUX
ajbmeb-977	82	71	require	require	VERB
ajbmeb-977	82	72	adjustments	adjustment	NOUN
ajbmeb-977	82	73	or	or	CCONJ
ajbmeb-977	82	74	disclosure	disclosure	NOUN
ajbmeb-977	82	75	in	in	ADP
ajbmeb-977	82	76	the	the	DET
ajbmeb-977	82	77	financial	financial	ADJ
ajbmeb-977	82	78	statements	statement	NOUN
ajbmeb-977	82	79	that	that	PRON
ajbmeb-977	82	80	have	have	AUX
ajbmeb-977	82	81	been	be	AUX
ajbmeb-977	82	82	diagnosed	diagnose	VERB
ajbmeb-977	82	83	,	,	PUNCT
ajbmeb-977	82	84	as	as	SCONJ
ajbmeb-977	82	85	the	the	DET
ajbmeb-977	82	86	prices	price	NOUN
ajbmeb-977	82	87	announced	announce	VERB
ajbmeb-977	82	88	in	in	ADP
ajbmeb-977	82	89	the	the	DET
ajbmeb-977	82	90	market	market	NOUN
ajbmeb-977	82	91	may	may	AUX
ajbmeb-977	82	92	not	not	PART
ajbmeb-977	82	93	reflect	reflect	VERB
ajbmeb-977	82	94	those	those	DET
ajbmeb-977	82	95	the	the	DET
ajbmeb-977	82	96	changes	change	NOUN
ajbmeb-977	82	97	.	.	PUNCT
ajbmeb-977	83	1	international	international	ADJ
ajbmeb-977	83	2	standard	standard	NOUN
ajbmeb-977	83	3	on	on	ADP
ajbmeb-977	83	4	auditing	audit	VERB
ajbmeb-977	83	5	no	no	NOUN
ajbmeb-977	83	6	.	.	PUNCT
ajbmeb-977	84	1	(	(	PUNCT
ajbmeb-977	84	2	260	260	NUM
ajbmeb-977	84	3	)	)	PUNCT
ajbmeb-977	84	4	communication	communication	NOUN
ajbmeb-977	84	5	with	with	ADP
ajbmeb-977	84	6	those	those	PRON
ajbmeb-977	84	7	charged	charge	VERB
ajbmeb-977	84	8	with	with	ADP
ajbmeb-977	84	9	governance	governance	NOUN
ajbmeb-977	84	10	:	:	PUNCT
ajbmeb-977	84	11	as	as	SCONJ
ajbmeb-977	84	12	the	the	DET
ajbmeb-977	84	13	standard	standard	NOUN
ajbmeb-977	84	14	requires	require	VERB
ajbmeb-977	84	15	reporting	reporting	NOUN
ajbmeb-977	84	16	of	of	ADP
ajbmeb-977	84	17	audit	audit	NOUN
ajbmeb-977	84	18	issues	issue	NOUN
ajbmeb-977	84	19	of	of	ADP
ajbmeb-977	84	20	administrative	administrative	ADJ
ajbmeb-977	84	21	importance	importance	NOUN
ajbmeb-977	84	22	from	from	ADP
ajbmeb-977	84	23	the	the	DET
ajbmeb-977	84	24	external	external	ADJ
ajbmeb-977	84	25	auditor	auditor	NOUN
ajbmeb-977	84	26	to	to	ADP
ajbmeb-977	84	27	those	those	PRON
ajbmeb-977	84	28	responsible	responsible	ADJ
ajbmeb-977	84	29	for	for	ADP
ajbmeb-977	84	30	monitoring	monitor	VERB
ajbmeb-977	84	31	performance	performance	NOUN
ajbmeb-977	84	32	in	in	ADP
ajbmeb-977	84	33	the	the	DET
ajbmeb-977	84	34	economic	economic	ADJ
ajbmeb-977	84	35	entity	entity	NOUN
ajbmeb-977	84	36	,	,	PUNCT
ajbmeb-977	84	37	and	and	CCONJ
ajbmeb-977	84	38	because	because	SCONJ
ajbmeb-977	84	39	of	of	ADP
ajbmeb-977	84	40	the	the	DET
ajbmeb-977	84	41	uncertainty	uncertainty	NOUN
ajbmeb-977	84	42	that	that	PRON
ajbmeb-977	84	43	is	be	AUX
ajbmeb-977	84	44	frequently	frequently	ADV
ajbmeb-977	84	45	associated	associate	VERB
ajbmeb-977	84	46	with	with	ADP
ajbmeb-977	84	47	some	some	DET
ajbmeb-977	84	48	fair	fair	ADJ
ajbmeb-977	84	49	value	value	NOUN
ajbmeb-977	84	50	measurements	measurement	NOUN
ajbmeb-977	84	51	,	,	PUNCT
ajbmeb-977	84	52	any	any	DET
ajbmeb-977	84	53	potential	potential	ADJ
ajbmeb-977	84	54	impact	impact	NOUN
ajbmeb-977	84	55	on	on	ADP
ajbmeb-977	84	56	the	the	DET
ajbmeb-977	84	57	financial	financial	ADJ
ajbmeb-977	84	58	statements	statement	NOUN
ajbmeb-977	84	59	can	can	AUX
ajbmeb-977	84	60	be	be	AUX
ajbmeb-977	84	61	of	of	ADP
ajbmeb-977	84	62	any	any	DET
ajbmeb-977	84	63	important	important	ADJ
ajbmeb-977	84	64	risks	risk	NOUN
ajbmeb-977	84	65	of	of	ADP
ajbmeb-977	84	66	administrative	administrative	ADJ
ajbmeb-977	84	67	importance	importance	NOUN
ajbmeb-977	84	68	,	,	PUNCT
ajbmeb-977	84	69	for	for	ADP
ajbmeb-977	84	70	example	example	NOUN
ajbmeb-977	84	71	the	the	DET
ajbmeb-977	84	72	external	external	ADJ
ajbmeb-977	84	73	auditor	auditor	NOUN
ajbmeb-977	84	74	takes	take	VERB
ajbmeb-977	84	75	into	into	ADP
ajbmeb-977	84	76	account	account	NOUN
ajbmeb-977	84	77	the	the	DET
ajbmeb-977	84	78	relative	relative	ADJ
ajbmeb-977	84	79	importance	importance	NOUN
ajbmeb-977	84	80	of	of	ADP
ajbmeb-977	84	81	the	the	DET
ajbmeb-977	84	82	items	item	NOUN
ajbmeb-977	84	83	measured	measure	VERB
ajbmeb-977	84	84	at	at	ADP
ajbmeb-977	84	85	fair	fair	ADJ
ajbmeb-977	84	86	value	value	NOUN
ajbmeb-977	84	87	and	and	CCONJ
ajbmeb-977	84	88	related	relate	VERB
ajbmeb-977	84	89	to	to	ADP
ajbmeb-977	84	90	the	the	DET
ajbmeb-977	84	91	assumptions	assumption	NOUN
ajbmeb-977	84	92	made	make	VERB
ajbmeb-977	84	93	by	by	ADP
ajbmeb-977	84	94	the	the	DET
ajbmeb-977	84	95	management	management	NOUN
ajbmeb-977	84	96	(	(	PUNCT
ajbmeb-977	84	97	juma	juma	PROPN
ajbmeb-977	84	98	,	,	PUNCT
ajbmeb-977	84	99	2009	2009	NUM
ajbmeb-977	84	100	:	:	PUNCT
ajbmeb-977	84	101	71	71	NUM
ajbmeb-977	84	102	-	-	SYM
ajbmeb-977	84	103	72	72	NUM
ajbmeb-977	84	104	)	)	PUNCT
ajbmeb-977	84	105	.	.	PUNCT
ajbmeb-977	85	1	international	international	ADJ
ajbmeb-977	85	2	standard	standard	NOUN
ajbmeb-977	85	3	on	on	ADP
ajbmeb-977	85	4	auditing	audit	VERB
ajbmeb-977	85	5	no	no	NOUN
ajbmeb-977	85	6	.	.	PUNCT
ajbmeb-977	86	1	(	(	PUNCT
ajbmeb-977	86	2	700	700	NUM
ajbmeb-977	86	3	)	)	PUNCT
ajbmeb-977	86	4	forming	form	VERB
ajbmeb-977	86	5	an	an	DET
ajbmeb-977	86	6	opinion	opinion	NOUN
ajbmeb-977	86	7	and	and	CCONJ
ajbmeb-977	86	8	reporting	report	VERB
ajbmeb-977	86	9	on	on	ADP
ajbmeb-977	86	10	the	the	DET
ajbmeb-977	86	11	financial	financial	ADJ
ajbmeb-977	86	12	statements	statement	NOUN
ajbmeb-977	86	13	:	:	PUNCT
ajbmeb-977	86	14	according	accord	VERB
ajbmeb-977	86	15	to	to	ADP
ajbmeb-977	86	16	this	this	DET
ajbmeb-977	86	17	standard	standard	NOUN
ajbmeb-977	86	18	,	,	PUNCT
ajbmeb-977	86	19	the	the	DET
ajbmeb-977	86	20	external	external	ADJ
ajbmeb-977	86	21	auditor	auditor	NOUN
ajbmeb-977	86	22	evaluates	evaluate	VERB
ajbmeb-977	86	23	the	the	DET
ajbmeb-977	86	24	adequacy	adequacy	NOUN
ajbmeb-977	86	25	and	and	CCONJ
ajbmeb-977	86	26	appropriateness	appropriateness	NOUN
ajbmeb-977	86	27	of	of	ADP
ajbmeb-977	86	28	the	the	DET
ajbmeb-977	86	29	evidence	evidence	NOUN
ajbmeb-977	86	30	obtained	obtain	VERB
ajbmeb-977	86	31	for	for	ADP
ajbmeb-977	86	32	measuring	measure	VERB
ajbmeb-977	86	33	the	the	DET
ajbmeb-977	86	34	fair	fair	ADJ
ajbmeb-977	86	35	value	value	NOUN
ajbmeb-977	86	36	and	and	CCONJ
ajbmeb-977	86	37	disclosing	disclose	VERB
ajbmeb-977	86	38	it	it	PRON
ajbmeb-977	86	39	in	in	ADP
ajbmeb-977	86	40	the	the	DET
ajbmeb-977	86	41	financial	financial	ADJ
ajbmeb-977	86	42	statements	statement	NOUN
ajbmeb-977	86	43	and	and	CCONJ
ajbmeb-977	86	44	its	its	PRON
ajbmeb-977	86	45	compatibility	compatibility	NOUN
ajbmeb-977	86	46	with	with	ADP
ajbmeb-977	86	47	the	the	DET
ajbmeb-977	86	48	applicable	applicable	ADJ
ajbmeb-977	86	49	accounting	accounting	NOUN
ajbmeb-977	86	50	standards	standard	NOUN
ajbmeb-977	86	51	,	,	PUNCT
ajbmeb-977	86	52	taking	take	VERB
ajbmeb-977	86	53	into	into	ADP
ajbmeb-977	86	54	account	account	NOUN
ajbmeb-977	86	55	the	the	DET
ajbmeb-977	86	56	consistency	consistency	NOUN
ajbmeb-977	86	57	of	of	ADP
ajbmeb-977	86	58	this	this	DET
ajbmeb-977	86	59	evidence	evidence	NOUN
ajbmeb-977	86	60	with	with	ADP
ajbmeb-977	86	61	other	other	ADJ
ajbmeb-977	86	62	audit	audit	NOUN
ajbmeb-977	86	63	evidence	evidence	NOUN
ajbmeb-977	86	64	obtained	obtain	VERB
ajbmeb-977	86	65	related	relate	VERB
ajbmeb-977	86	66	to	to	ADP
ajbmeb-977	86	67	the	the	DET
ajbmeb-977	86	68	rest	rest	NOUN
ajbmeb-977	86	69	of	of	ADP
ajbmeb-977	86	70	the	the	DET
ajbmeb-977	86	71	items	item	NOUN
ajbmeb-977	86	72	of	of	ADP
ajbmeb-977	86	73	the	the	DET
ajbmeb-977	86	74	financial	financial	ADJ
ajbmeb-977	86	75	statements	statement	NOUN
ajbmeb-977	86	76	.	.	PUNCT
ajbmeb-977	87	1	in	in	ADP
ajbmeb-977	87	2	order	order	NOUN
ajbmeb-977	87	3	to	to	PART
ajbmeb-977	87	4	reach	reach	VERB
ajbmeb-977	87	5	an	an	DET
ajbmeb-977	87	6	opinion	opinion	NOUN
ajbmeb-977	87	7	on	on	ADP
ajbmeb-977	87	8	the	the	DET
ajbmeb-977	87	9	financial	financial	ADJ
ajbmeb-977	87	10	statements	statement	NOUN
ajbmeb-977	87	11	as	as	ADP
ajbmeb-977	87	12	a	a	DET
ajbmeb-977	87	13	whole	whole	ADJ
ajbmeb-977	87	14	(	(	PUNCT
ajbmeb-977	87	15	ifac	ifac	NOUN
ajbmeb-977	87	16	,	,	PUNCT
ajbmeb-977	87	17	2015,688	2015,688	NUM
ajbmeb-977	87	18	)	)	PUNCT
ajbmeb-977	87	19	.	.	PUNCT
ajbmeb-977	88	1	the	the	DET
ajbmeb-977	88	2	quality	quality	NOUN
ajbmeb-977	88	3	of	of	ADP
ajbmeb-977	88	4	the	the	DET
ajbmeb-977	88	5	external	external	ADJ
ajbmeb-977	88	6	auditor	auditor	NOUN
ajbmeb-977	88	7	’s	’s	PART
ajbmeb-977	88	8	report	report	NOUN
ajbmeb-977	88	9	on	on	ADP
ajbmeb-977	88	10	fair	fair	ADJ
ajbmeb-977	88	11	value	value	NOUN
ajbmeb-977	88	12	measurements	measurement	NOUN
ajbmeb-977	88	13	and	and	CCONJ
ajbmeb-977	88	14	their	their	PRON
ajbmeb-977	88	15	disclosures	disclosure	NOUN
ajbmeb-977	88	16	is	be	AUX
ajbmeb-977	88	17	determined	determine	VERB
ajbmeb-977	88	18	in	in	ADP
ajbmeb-977	88	19	light	light	NOUN
ajbmeb-977	88	20	of	of	ADP
ajbmeb-977	88	21	the	the	DET
ajbmeb-977	88	22	objective	objective	NOUN
ajbmeb-977	88	23	of	of	ADP
ajbmeb-977	88	24	the	the	DET
ajbmeb-977	88	25	audit	audit	NOUN
ajbmeb-977	88	26	process	process	NOUN
ajbmeb-977	88	27	,	,	PUNCT
ajbmeb-977	88	28	as	as	SCONJ
ajbmeb-977	88	29	it	it	PRON
ajbmeb-977	88	30	is	be	AUX
ajbmeb-977	88	31	audited	audit	VERB
ajbmeb-977	88	32	within	within	ADP
ajbmeb-977	88	33	the	the	DET
ajbmeb-977	88	34	audit	audit	NOUN
ajbmeb-977	88	35	of	of	ADP
ajbmeb-977	88	36	the	the	DET
ajbmeb-977	88	37	financial	financial	ADJ
ajbmeb-977	88	38	statements	statement	NOUN
ajbmeb-977	88	39	as	as	ADP
ajbmeb-977	88	40	a	a	DET
ajbmeb-977	88	41	whole	whole	NOUN
ajbmeb-977	88	42	according	accord	VERB
ajbmeb-977	88	43	to	to	ADP
ajbmeb-977	88	44	isa	isa	PROPN
ajbmeb-977	88	45	700	700	NUM
ajbmeb-977	88	46	,	,	PUNCT
ajbmeb-977	88	47	or	or	CCONJ
ajbmeb-977	88	48	auditing	auditing	NOUN
ajbmeb-977	88	49	for	for	ADP
ajbmeb-977	88	50	special	special	ADJ
ajbmeb-977	88	51	purposes	purpose	NOUN
ajbmeb-977	88	52	isa	isa	VERB
ajbmeb-977	88	53	800	800	NUM
ajbmeb-977	88	54	,	,	PUNCT
ajbmeb-977	88	55	and	and	CCONJ
ajbmeb-977	88	56	(	(	PUNCT
ajbmeb-977	88	57	mazon	mazon	PROPN
ajbmeb-977	88	58	)	)	PUNCT
ajbmeb-977	88	59	sees	see	VERB
ajbmeb-977	88	60	this	this	PRON
ajbmeb-977	88	61	as	as	SCONJ
ajbmeb-977	88	62	follows	follow	VERB
ajbmeb-977	88	63	:	:	PUNCT
ajbmeb-977	88	64	(	(	PUNCT
ajbmeb-977	88	65	mazon	mazon	PROPN
ajbmeb-977	88	66	,	,	PUNCT
ajbmeb-977	88	67	2011	2011	NUM
ajbmeb-977	88	68	:	:	PUNCT
ajbmeb-977	88	69	80	80	NUM
ajbmeb-977	88	70	)	)	PUNCT
ajbmeb-977	88	71	.	.	PUNCT
ajbmeb-977	89	1	issuing	issue	VERB
ajbmeb-977	89	2	a	a	DET
ajbmeb-977	89	3	report	report	NOUN
ajbmeb-977	89	4	on	on	ADP
ajbmeb-977	89	5	auditing	audit	VERB
ajbmeb-977	89	6	fair	fair	ADJ
ajbmeb-977	89	7	value	value	NOUN
ajbmeb-977	89	8	measurements	measurement	NOUN
ajbmeb-977	89	9	and	and	CCONJ
ajbmeb-977	89	10	disclosures	disclosure	NOUN
ajbmeb-977	89	11	with	with	ADP
ajbmeb-977	89	12	the	the	DET
ajbmeb-977	89	13	financial	financial	ADJ
ajbmeb-977	89	14	statements	statement	NOUN
ajbmeb-977	89	15	as	as	ADP
ajbmeb-977	89	16	a	a	DET
ajbmeb-977	89	17	whole	whole	NOUN
ajbmeb-977	89	18	:	:	PUNCT
ajbmeb-977	89	19	in	in	ADP
ajbmeb-977	89	20	this	this	DET
ajbmeb-977	89	21	case	case	NOUN
ajbmeb-977	89	22	,	,	PUNCT
ajbmeb-977	89	23	fair	fair	ADJ
ajbmeb-977	89	24	value	value	NOUN
ajbmeb-977	89	25	audits	audits	NOUN
ajbmeb-977	89	26	are	be	AUX
ajbmeb-977	89	27	not	not	PART
ajbmeb-977	89	28	referred	refer	VERB
ajbmeb-977	89	29	to	to	ADP
ajbmeb-977	89	30	unless	unless	SCONJ
ajbmeb-977	89	31	there	there	PRON
ajbmeb-977	89	32	are	be	VERB
ajbmeb-977	89	33	material	material	ADJ
ajbmeb-977	89	34	distortions	distortion	NOUN
ajbmeb-977	89	35	associated	associate	VERB
ajbmeb-977	89	36	with	with	ADP
ajbmeb-977	89	37	them	they	PRON
ajbmeb-977	89	38	,	,	PUNCT
ajbmeb-977	89	39	which	which	PRON
ajbmeb-977	89	40	should	should	AUX
ajbmeb-977	89	41	issue	issue	VERB
ajbmeb-977	89	42	a	a	DET
ajbmeb-977	89	43	conservative	conservative	ADJ
ajbmeb-977	89	44	or	or	CCONJ
ajbmeb-977	89	45	adverse	adverse	ADJ
ajbmeb-977	89	46	report	report	NOUN
ajbmeb-977	89	47	or	or	CCONJ
ajbmeb-977	89	48	refrain	refrain	VERB
ajbmeb-977	89	49	from	from	ADP
ajbmeb-977	89	50	expressing	express	VERB
ajbmeb-977	89	51	an	an	DET
ajbmeb-977	89	52	opinion	opinion	NOUN
ajbmeb-977	89	53	according	accord	VERB
ajbmeb-977	89	54	to	to	ADP
ajbmeb-977	89	55	their	their	PRON
ajbmeb-977	89	56	impact	impact	NOUN
ajbmeb-977	89	57	on	on	ADP
ajbmeb-977	89	58	financial	financial	ADJ
ajbmeb-977	89	59	statements	statement	NOUN
ajbmeb-977	89	60	.	.	PUNCT
ajbmeb-977	90	1	(	(	PUNCT
ajbmeb-977	90	2	abd	abd	PROPN
ajbmeb-977	90	3	.	.	PROPN
ajbmeb-977	90	4	,	,	PUNCT
ajbmeb-977	90	5	kareem	kareem	PROPN
ajbmeb-977	90	6	.	.	PROPN
ajbmeb-977	90	7	,	,	PUNCT
ajbmeb-977	90	8	&	&	CCONJ
ajbmeb-977	90	9	kadhimc	kadhimc	PROPN
ajbmeb-977	90	10	,	,	PUNCT
ajbmeb-977	90	11	2019	2019	NUM
ajbmeb-977	90	12	)	)	PUNCT
ajbmeb-977	90	13	.	.	PUNCT
ajbmeb-977	91	1	the	the	DET
ajbmeb-977	91	2	third	third	ADJ
ajbmeb-977	91	3	axis	axis	NOUN
ajbmeb-977	91	4	/	/	PUNCT
ajbmeb-977	91	5	preparing	prepare	VERB
ajbmeb-977	91	6	an	an	DET
ajbmeb-977	91	7	audit	audit	NOUN
ajbmeb-977	91	8	program	program	NOUN
ajbmeb-977	91	9	for	for	ADP
ajbmeb-977	91	10	financial	financial	ADJ
ajbmeb-977	91	11	instruments	instrument	NOUN
ajbmeb-977	91	12	after	after	ADP
ajbmeb-977	91	13	reviewing	review	VERB
ajbmeb-977	91	14	the	the	DET
ajbmeb-977	91	15	financial	financial	ADJ
ajbmeb-977	91	16	instruments	instrument	NOUN
ajbmeb-977	91	17	in	in	ADP
ajbmeb-977	91	18	general	general	ADJ
ajbmeb-977	91	19	in	in	ADP
ajbmeb-977	91	20	the	the	DET
ajbmeb-977	91	21	second	second	ADJ
ajbmeb-977	91	22	axis	axis	NOUN
ajbmeb-977	91	23	,	,	PUNCT
ajbmeb-977	91	24	it	it	PRON
ajbmeb-977	91	25	becomes	become	VERB
ajbmeb-977	91	26	clear	clear	ADJ
ajbmeb-977	91	27	to	to	ADP
ajbmeb-977	91	28	us	we	PRON
ajbmeb-977	91	29	that	that	SCONJ
ajbmeb-977	91	30	the	the	DET
ajbmeb-977	91	31	auditor	auditor	NOUN
ajbmeb-977	91	32	expresses	express	VERB
ajbmeb-977	91	33	an	an	DET
ajbmeb-977	91	34	opinion	opinion	NOUN
ajbmeb-977	91	35	on	on	ADP
ajbmeb-977	91	36	the	the	DET
ajbmeb-977	91	37	truthfulness	truthfulness	ADJ
ajbmeb-977	91	38	and	and	CCONJ
ajbmeb-977	91	39	fairness	fairness	NOUN
ajbmeb-977	91	40	of	of	ADP
ajbmeb-977	91	41	the	the	DET
ajbmeb-977	91	42	financial	financial	ADJ
ajbmeb-977	91	43	statements	statement	NOUN
ajbmeb-977	91	44	of	of	ADP
ajbmeb-977	91	45	the	the	DET
ajbmeb-977	91	46	entity	entity	NOUN
ajbmeb-977	91	47	subject	subject	NOUN
ajbmeb-977	91	48	to	to	ADP
ajbmeb-977	91	49	audit	audit	NOUN
ajbmeb-977	91	50	,	,	PUNCT
ajbmeb-977	91	51	which	which	PRON
ajbmeb-977	91	52	bears	bear	VERB
ajbmeb-977	91	53	distortions	distortion	NOUN
ajbmeb-977	91	54	and	and	CCONJ
ajbmeb-977	91	55	fundamental	fundamental	ADJ
ajbmeb-977	91	56	accounting	accounting	NOUN
ajbmeb-977	91	57	irregularities	irregularity	NOUN
ajbmeb-977	91	58	as	as	ADP
ajbmeb-977	91	59	a	a	DET
ajbmeb-977	91	60	result	result	NOUN
ajbmeb-977	91	61	of	of	ADP
ajbmeb-977	91	62	the	the	DET
ajbmeb-977	91	63	management	management	NOUN
ajbmeb-977	91	64	’s	’s	PART
ajbmeb-977	91	65	failure	failure	NOUN
ajbmeb-977	91	66	to	to	PART
ajbmeb-977	91	67	comply	comply	VERB
ajbmeb-977	91	68	with	with	ADP
ajbmeb-977	91	69	the	the	DET
ajbmeb-977	91	70	laws	law	NOUN
ajbmeb-977	91	71	,	,	PUNCT
ajbmeb-977	91	72	instructions	instruction	NOUN
ajbmeb-977	91	73	,	,	PUNCT
ajbmeb-977	91	74	and	and	CCONJ
ajbmeb-977	91	75	applicable	applicable	ADJ
ajbmeb-977	91	76	accounting	accounting	NOUN
ajbmeb-977	91	77	norms	norm	NOUN
ajbmeb-977	91	78	.	.	PUNCT
ajbmeb-977	92	1	the	the	DET
ajbmeb-977	92	2	auditor	auditor	NOUN
ajbmeb-977	92	3	was	be	AUX
ajbmeb-977	92	4	working	work	VERB
ajbmeb-977	92	5	in	in	ADP
ajbmeb-977	92	6	an	an	DET
ajbmeb-977	92	7	audit	audit	NOUN
ajbmeb-977	92	8	office	office	NOUN
ajbmeb-977	92	9	or	or	CCONJ
ajbmeb-977	92	10	one	one	NUM
ajbmeb-977	92	11	of	of	ADP
ajbmeb-977	92	12	the	the	DET
ajbmeb-977	92	13	auditor	auditor	NOUN
ajbmeb-977	92	14	's	's	PART
ajbmeb-977	92	15	assistants	assistant	NOUN
ajbmeb-977	92	16	.	.	PUNCT
ajbmeb-977	93	1	in	in	ADP
ajbmeb-977	93	2	this	this	DET
ajbmeb-977	93	3	topic	topic	NOUN
ajbmeb-977	93	4	,	,	PUNCT
ajbmeb-977	93	5	the	the	DET
ajbmeb-977	93	6	auditor	auditor	NOUN
ajbmeb-977	93	7	's	's	PART
ajbmeb-977	93	8	procedures	procedure	NOUN
ajbmeb-977	93	9	will	will	AUX
ajbmeb-977	93	10	be	be	AUX
ajbmeb-977	93	11	presented	present	VERB
ajbmeb-977	93	12	according	accord	VERB
ajbmeb-977	93	13	to	to	ADP
ajbmeb-977	93	14	international	international	ADJ
ajbmeb-977	93	15	auditing	auditing	NOUN
ajbmeb-977	93	16	standards	standard	NOUN
ajbmeb-977	93	17	in	in	ADP
ajbmeb-977	93	18	their	their	PRON
ajbmeb-977	93	19	theoretical	theoretical	ADJ
ajbmeb-977	93	20	form	form	NOUN
ajbmeb-977	93	21	poor	poor	ADJ
ajbmeb-977	93	22	estimates	estimate	NOUN
ajbmeb-977	93	23	when	when	SCONJ
ajbmeb-977	93	24	auditing	audit	VERB
ajbmeb-977	93	25	financial	financial	ADJ
ajbmeb-977	93	26	instruments	instrument	NOUN
ajbmeb-977	93	27	.	.	PUNCT
ajbmeb-977	94	1	requirements	requirement	NOUN
ajbmeb-977	94	2	for	for	ADP
ajbmeb-977	94	3	designing	design	VERB
ajbmeb-977	94	4	the	the	DET
ajbmeb-977	94	5	proposed	propose	VERB
ajbmeb-977	94	6	audit	audit	NOUN
ajbmeb-977	94	7	program	program	NOUN
ajbmeb-977	94	8	for	for	ADP
ajbmeb-977	94	9	financial	financial	ADJ
ajbmeb-977	94	10	instruments	instrument	NOUN
ajbmeb-977	94	11	based	base	VERB
ajbmeb-977	94	12	on	on	ADP
ajbmeb-977	94	13	the	the	DET
ajbmeb-977	94	14	international	international	ADJ
ajbmeb-977	94	15	practice	practice	NOUN
ajbmeb-977	94	16	statement	statement	NOUN
ajbmeb-977	94	17	no	no	INTJ
ajbmeb-977	94	18	.	.	PUNCT
ajbmeb-977	95	1	(	(	PUNCT
ajbmeb-977	95	2	1000	1000	NUM
ajbmeb-977	95	3	):	):	PUNCT
ajbmeb-977	95	4	auditor	auditor	NOUN
ajbmeb-977	95	5	program	program	NOUN
ajbmeb-977	95	6	in	in	ADP
ajbmeb-977	95	7	light	light	NOUN
ajbmeb-977	95	8	of	of	ADP
ajbmeb-977	95	9	the	the	DET
ajbmeb-977	95	10	requirements	requirement	NOUN
ajbmeb-977	95	11	of	of	ADP
ajbmeb-977	95	12	international	international	ADJ
ajbmeb-977	95	13	financial	financial	ADJ
ajbmeb-977	95	14	reporting	reporting	NOUN
ajbmeb-977	95	15	standards	standard	NOUN
ajbmeb-977	95	16	.	.	PUNCT
ajbmeb-977	96	1	the	the	DET
ajbmeb-977	96	2	program	program	NOUN
ajbmeb-977	96	3	for	for	ADP
ajbmeb-977	96	4	auditing	audit	VERB
ajbmeb-977	96	5	financial	financial	ADJ
ajbmeb-977	96	6	assets	asset	NOUN
ajbmeb-977	96	7	and	and	CCONJ
ajbmeb-977	96	8	expected	expect	VERB
ajbmeb-977	96	9	credit	credit	NOUN
ajbmeb-977	96	10	losses	loss	NOUN
ajbmeb-977	96	11	in	in	ADP
ajbmeb-977	96	12	accordance	accordance	NOUN
ajbmeb-977	96	13	with	with	ADP
ajbmeb-977	96	14	international	international	ADJ
ajbmeb-977	96	15	standards	standard	NOUN
ajbmeb-977	96	16	prepared	prepare	VERB
ajbmeb-977	96	17	by	by	ADP
ajbmeb-977	96	18	the	the	DET
ajbmeb-977	96	19	auditor	auditor	NOUN
ajbmeb-977	96	20	consists	consist	VERB
ajbmeb-977	96	21	of	of	ADP
ajbmeb-977	96	22	main	main	ADJ
ajbmeb-977	96	23	sections	section	NOUN
ajbmeb-977	96	24	as	as	SCONJ
ajbmeb-977	96	25	follows	follow	VERB
ajbmeb-977	96	26	:	:	PUNCT
ajbmeb-977	96	27	1description	1description	NUM
ajbmeb-977	96	28	of	of	ADP
ajbmeb-977	96	29	the	the	DET
ajbmeb-977	96	30	account	account	NOUN
ajbmeb-977	96	31	:	:	PUNCT
ajbmeb-977	96	32	financial	financial	ADJ
ajbmeb-977	96	33	assets	asset	NOUN
ajbmeb-977	96	34	are	be	AUX
ajbmeb-977	96	35	represented	represent	VERB
ajbmeb-977	96	36	in	in	ADP
ajbmeb-977	96	37	(	(	PUNCT
ajbmeb-977	96	38	investments	investment	NOUN
ajbmeb-977	96	39	in	in	ADP
ajbmeb-977	96	40	debt	debt	NOUN
ajbmeb-977	96	41	instruments	instrument	NOUN
ajbmeb-977	96	42	or	or	CCONJ
ajbmeb-977	96	43	property	property	NOUN
ajbmeb-977	96	44	instruments	instrument	NOUN
ajbmeb-977	96	45	)	)	PUNCT
ajbmeb-977	96	46	.	.	PUNCT
ajbmeb-977	97	1	they	they	PRON
ajbmeb-977	97	2	are	be	AUX
ajbmeb-977	97	3	current	current	ADJ
ajbmeb-977	97	4	assets	asset	NOUN
ajbmeb-977	97	5	kept	keep	VERB
ajbmeb-977	97	6	by	by	ADP
ajbmeb-977	97	7	the	the	DET
ajbmeb-977	97	8	entity	entity	NOUN
ajbmeb-977	97	9	in	in	ADP
ajbmeb-977	97	10	order	order	NOUN
ajbmeb-977	97	11	to	to	PART
ajbmeb-977	97	12	accumulate	accumulate	VERB
ajbmeb-977	97	13	wealth	wealth	NOUN
ajbmeb-977	97	14	by	by	ADP
ajbmeb-977	97	15	earning	earn	VERB
ajbmeb-977	97	16	interest	interest	NOUN
ajbmeb-977	97	17	on	on	ADP
ajbmeb-977	97	18	debt	debt	NOUN
ajbmeb-977	97	19	instruments	instrument	NOUN
ajbmeb-977	97	20	(	(	PUNCT
ajbmeb-977	97	21	loans	loan	NOUN
ajbmeb-977	97	22	,	,	PUNCT
ajbmeb-977	97	23	bonds	bond	NOUN
ajbmeb-977	97	24	,	,	PUNCT
ajbmeb-977	97	25	etc	etc	X
ajbmeb-977	97	26	.	.	X
ajbmeb-977	97	27	)	)	PUNCT
ajbmeb-977	98	1	investments	investment	NOUN
ajbmeb-977	98	2	increase	increase	VERB
ajbmeb-977	98	3	the	the	DET
ajbmeb-977	98	4	value	value	NOUN
ajbmeb-977	98	5	of	of	ADP
ajbmeb-977	98	6	the	the	DET
ajbmeb-977	98	7	capital	capital	NOUN
ajbmeb-977	98	8	as	as	ADP
ajbmeb-977	98	9	american	american	PROPN
ajbmeb-977	98	10	journal	journal	PROPN
ajbmeb-977	98	11	of	of	ADP
ajbmeb-977	98	12	business	business	NOUN
ajbmeb-977	98	13	management	management	NOUN
ajbmeb-977	98	14	,	,	PUNCT
ajbmeb-977	98	15	economics	economic	NOUN
ajbmeb-977	98	16	and	and	CCONJ
ajbmeb-977	98	17	banking	banking	NOUN
ajbmeb-977	98	18	volume	volume	NOUN
ajbmeb-977	98	19	13	13	NUM
ajbmeb-977	98	20	june	june	PROPN
ajbmeb-977	98	21	,	,	PUNCT
ajbmeb-977	98	22	2023	2023	NUM
ajbmeb-977	98	23	p	p	NOUN
ajbmeb-977	98	24	a	a	PRON
ajbmeb-977	98	25	g	g	NOUN
ajbmeb-977	98	26	e	e	NOUN
ajbmeb-977	98	27	|	|	ADV
ajbmeb-977	98	28	61	61	NUM
ajbmeb-977	98	29	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-977	99	1	they	they	PRON
ajbmeb-977	99	2	constitute	constitute	VERB
ajbmeb-977	99	3	a	a	DET
ajbmeb-977	99	4	large	large	ADJ
ajbmeb-977	99	5	part	part	NOUN
ajbmeb-977	99	6	of	of	ADP
ajbmeb-977	99	7	the	the	DET
ajbmeb-977	99	8	total	total	ADJ
ajbmeb-977	99	9	assets	asset	NOUN
ajbmeb-977	99	10	owned	own	VERB
ajbmeb-977	99	11	by	by	ADP
ajbmeb-977	99	12	the	the	DET
ajbmeb-977	99	13	entity	entity	NOUN
ajbmeb-977	99	14	,	,	PUNCT
ajbmeb-977	99	15	as	as	SCONJ
ajbmeb-977	99	16	the	the	DET
ajbmeb-977	99	17	investment	investment	NOUN
ajbmeb-977	99	18	can	can	AUX
ajbmeb-977	99	19	be	be	AUX
ajbmeb-977	99	20	represented	represent	VERB
ajbmeb-977	99	21	by	by	ADP
ajbmeb-977	99	22	financial	financial	ADJ
ajbmeb-977	99	23	assets	asset	NOUN
ajbmeb-977	99	24	in	in	ADP
ajbmeb-977	99	25	the	the	DET
ajbmeb-977	99	26	investment	investment	NOUN
ajbmeb-977	99	27	in	in	ADP
ajbmeb-977	99	28	ordinary	ordinary	ADJ
ajbmeb-977	99	29	or	or	CCONJ
ajbmeb-977	99	30	preferred	preferred	ADJ
ajbmeb-977	99	31	shares	share	NOUN
ajbmeb-977	99	32	or	or	CCONJ
ajbmeb-977	99	33	investment	investment	NOUN
ajbmeb-977	99	34	in	in	ADP
ajbmeb-977	99	35	governmental	governmental	ADJ
ajbmeb-977	99	36	and	and	CCONJ
ajbmeb-977	99	37	non	non	ADJ
ajbmeb-977	99	38	-	-	ADJ
ajbmeb-977	99	39	governmental	governmental	ADJ
ajbmeb-977	99	40	bonds	bond	NOUN
ajbmeb-977	99	41	or	or	CCONJ
ajbmeb-977	99	42	loans	loan	NOUN
ajbmeb-977	99	43	and	and	CCONJ
ajbmeb-977	99	44	others	other	NOUN
ajbmeb-977	99	45	,	,	PUNCT
ajbmeb-977	99	46	as	as	ADP
ajbmeb-977	99	47	for	for	ADP
ajbmeb-977	99	48	the	the	DET
ajbmeb-977	99	49	expected	expect	VERB
ajbmeb-977	99	50	credit	credit	NOUN
ajbmeb-977	99	51	losses	loss	NOUN
ajbmeb-977	99	52	that	that	PRON
ajbmeb-977	99	53	came	come	VERB
ajbmeb-977	99	54	with	with	ADP
ajbmeb-977	99	55	it	it	PRON
ajbmeb-977	99	56	(	(	PUNCT
ajbmeb-977	99	57	ifrs	ifrs	NOUN
ajbmeb-977	99	58	9	9	NUM
ajbmeb-977	99	59	)	)	PUNCT
ajbmeb-977	99	60	it	it	PRON
ajbmeb-977	99	61	is	be	AUX
ajbmeb-977	99	62	considered	consider	VERB
ajbmeb-977	99	63	one	one	NUM
ajbmeb-977	99	64	of	of	ADP
ajbmeb-977	99	65	the	the	DET
ajbmeb-977	99	66	provisions	provision	NOUN
ajbmeb-977	99	67	of	of	ADP
ajbmeb-977	99	68	great	great	ADJ
ajbmeb-977	99	69	importance	importance	NOUN
ajbmeb-977	99	70	because	because	SCONJ
ajbmeb-977	99	71	it	it	PRON
ajbmeb-977	99	72	depends	depend	VERB
ajbmeb-977	99	73	on	on	ADP
ajbmeb-977	99	74	future	future	ADJ
ajbmeb-977	99	75	forwardlooking	forwardlooking	ADJ
ajbmeb-977	99	76	information	information	NOUN
ajbmeb-977	99	77	based	base	VERB
ajbmeb-977	99	78	on	on	ADP
ajbmeb-977	99	79	macroeconomic	macroeconomic	ADJ
ajbmeb-977	99	80	indicators	indicator	NOUN
ajbmeb-977	99	81	according	accord	VERB
ajbmeb-977	99	82	to	to	ADP
ajbmeb-977	99	83	the	the	DET
ajbmeb-977	99	84	unit	unit	NOUN
ajbmeb-977	99	85	’s	’s	PART
ajbmeb-977	99	86	methodology	methodology	NOUN
ajbmeb-977	99	87	for	for	ADP
ajbmeb-977	99	88	calculating	calculate	VERB
ajbmeb-977	99	89	them	they	PRON
ajbmeb-977	99	90	and	and	CCONJ
ajbmeb-977	99	91	a	a	DET
ajbmeb-977	99	92	special	special	ADJ
ajbmeb-977	99	93	model	model	NOUN
ajbmeb-977	99	94	for	for	ADP
ajbmeb-977	99	95	them	they	PRON
ajbmeb-977	99	96	according	accord	VERB
ajbmeb-977	99	97	to	to	ADP
ajbmeb-977	99	98	the	the	DET
ajbmeb-977	99	99	management	management	NOUN
ajbmeb-977	99	100	’s	’s	PART
ajbmeb-977	99	101	estimate	estimate	NOUN
ajbmeb-977	99	102	of	of	ADP
ajbmeb-977	99	103	the	the	DET
ajbmeb-977	99	104	indicators	indicator	NOUN
ajbmeb-977	99	105	related	relate	VERB
ajbmeb-977	99	106	to	to	ADP
ajbmeb-977	99	107	each	each	DET
ajbmeb-977	99	108	financial	financial	ADJ
ajbmeb-977	99	109	asset	asset	NOUN
ajbmeb-977	99	110	or	or	CCONJ
ajbmeb-977	99	111	a	a	DET
ajbmeb-977	99	112	group	group	NOUN
ajbmeb-977	99	113	of	of	ADP
ajbmeb-977	99	114	similar	similar	ADJ
ajbmeb-977	99	115	assets	asset	NOUN
ajbmeb-977	99	116	.	.	PUNCT
ajbmeb-977	100	1	2audit	2audit	NUM
ajbmeb-977	100	2	objectives	objective	NOUN
ajbmeb-977	100	3	:	:	PUNCT
ajbmeb-977	100	4	during	during	ADP
ajbmeb-977	100	5	the	the	DET
ajbmeb-977	100	6	implementation	implementation	NOUN
ajbmeb-977	100	7	of	of	ADP
ajbmeb-977	100	8	the	the	DET
ajbmeb-977	100	9	audit	audit	NOUN
ajbmeb-977	100	10	program	program	NOUN
ajbmeb-977	100	11	related	relate	VERB
ajbmeb-977	100	12	to	to	ADP
ajbmeb-977	100	13	financial	financial	ADJ
ajbmeb-977	100	14	assets	asset	NOUN
ajbmeb-977	100	15	(	(	PUNCT
ajbmeb-977	100	16	debt	debt	NOUN
ajbmeb-977	100	17	and	and	CCONJ
ajbmeb-977	100	18	equity	equity	NOUN
ajbmeb-977	100	19	instruments	instrument	NOUN
ajbmeb-977	100	20	)	)	PUNCT
ajbmeb-977	100	21	and	and	CCONJ
ajbmeb-977	100	22	credit	credit	NOUN
ajbmeb-977	100	23	losses	loss	NOUN
ajbmeb-977	100	24	,	,	PUNCT
ajbmeb-977	100	25	the	the	DET
ajbmeb-977	100	26	auditor	auditor	NOUN
ajbmeb-977	100	27	aims	aim	VERB
ajbmeb-977	100	28	to	to	PART
ajbmeb-977	100	29	verify	verify	VERB
ajbmeb-977	100	30	the	the	DET
ajbmeb-977	100	31	following	following	NOUN
ajbmeb-977	100	32	:	:	PUNCT
ajbmeb-977	100	33	•	•	NUM
ajbmeb-977	100	34	occurrence	occurrence	NOUN
ajbmeb-977	100	35	:	:	PUNCT
ajbmeb-977	100	36	evidence	evidence	NOUN
ajbmeb-977	100	37	of	of	ADP
ajbmeb-977	100	38	the	the	DET
ajbmeb-977	100	39	existence	existence	NOUN
ajbmeb-977	100	40	of	of	ADP
ajbmeb-977	100	41	financial	financial	ADJ
ajbmeb-977	100	42	assets	asset	NOUN
ajbmeb-977	100	43	(	(	PUNCT
ajbmeb-977	100	44	financial	financial	ADJ
ajbmeb-977	100	45	investments	investment	NOUN
ajbmeb-977	100	46	of	of	ADP
ajbmeb-977	100	47	various	various	ADJ
ajbmeb-977	100	48	kinds	kind	NOUN
ajbmeb-977	100	49	in	in	ADP
ajbmeb-977	100	50	debt	debt	NOUN
ajbmeb-977	100	51	instruments	instrument	NOUN
ajbmeb-977	100	52	and	and	CCONJ
ajbmeb-977	100	53	property	property	NOUN
ajbmeb-977	100	54	instruments	instrument	NOUN
ajbmeb-977	100	55	)	)	PUNCT
ajbmeb-977	100	56	registered	register	VERB
ajbmeb-977	100	57	and	and	CCONJ
ajbmeb-977	100	58	the	the	DET
ajbmeb-977	100	59	occurrence	occurrence	NOUN
ajbmeb-977	100	60	of	of	ADP
ajbmeb-977	100	61	investment	investment	NOUN
ajbmeb-977	100	62	transactions	transaction	NOUN
ajbmeb-977	100	63	indicating	indicate	VERB
ajbmeb-977	100	64	their	their	PRON
ajbmeb-977	100	65	existence	existence	NOUN
ajbmeb-977	100	66	.	.	PUNCT
ajbmeb-977	101	1	•	•	NOUN
ajbmeb-977	101	2	completeness	completeness	NOUN
ajbmeb-977	101	3	:	:	PUNCT
ajbmeb-977	101	4	this	this	DET
ajbmeb-977	101	5	objective	objective	NOUN
ajbmeb-977	101	6	is	be	AUX
ajbmeb-977	101	7	concerned	concern	VERB
ajbmeb-977	101	8	with	with	ADP
ajbmeb-977	101	9	determining	determine	VERB
ajbmeb-977	101	10	whether	whether	SCONJ
ajbmeb-977	101	11	all	all	DET
ajbmeb-977	101	12	financial	financial	ADJ
ajbmeb-977	101	13	operations	operation	NOUN
ajbmeb-977	101	14	related	relate	VERB
ajbmeb-977	101	15	to	to	ADP
ajbmeb-977	101	16	financial	financial	ADJ
ajbmeb-977	101	17	assets	asset	NOUN
ajbmeb-977	101	18	and	and	CCONJ
ajbmeb-977	101	19	their	their	PRON
ajbmeb-977	101	20	investment	investment	NOUN
ajbmeb-977	101	21	transactions	transaction	NOUN
ajbmeb-977	101	22	are	be	AUX
ajbmeb-977	101	23	complete	complete	ADJ
ajbmeb-977	101	24	.	.	PUNCT
ajbmeb-977	102	1	which	which	PRON
ajbmeb-977	102	2	should	should	AUX
ajbmeb-977	102	3	be	be	AUX
ajbmeb-977	102	4	recorded	record	VERB
ajbmeb-977	102	5	in	in	ADP
ajbmeb-977	102	6	the	the	DET
ajbmeb-977	102	7	books	book	NOUN
ajbmeb-977	102	8	have	have	AUX
ajbmeb-977	102	9	already	already	ADV
ajbmeb-977	102	10	been	be	AUX
ajbmeb-977	102	11	recorded	record	VERB
ajbmeb-977	102	12	.	.	PUNCT
ajbmeb-977	103	1	3classification	3classification	NOUN
ajbmeb-977	103	2	:	:	PUNCT
ajbmeb-977	103	3	this	this	DET
ajbmeb-977	103	4	objective	objective	NOUN
ajbmeb-977	103	5	is	be	AUX
ajbmeb-977	103	6	related	relate	VERB
ajbmeb-977	103	7	to	to	ADP
ajbmeb-977	103	8	determining	determine	VERB
ajbmeb-977	103	9	whether	whether	SCONJ
ajbmeb-977	103	10	the	the	DET
ajbmeb-977	103	11	financial	financial	ADJ
ajbmeb-977	103	12	assets	asset	NOUN
ajbmeb-977	103	13	recorded	record	VERB
ajbmeb-977	103	14	in	in	ADP
ajbmeb-977	103	15	the	the	DET
ajbmeb-977	103	16	books	book	NOUN
ajbmeb-977	103	17	have	have	AUX
ajbmeb-977	103	18	been	be	AUX
ajbmeb-977	103	19	appropriately	appropriately	ADV
ajbmeb-977	103	20	classified	classify	VERB
ajbmeb-977	103	21	in	in	ADP
ajbmeb-977	103	22	accordance	accordance	NOUN
ajbmeb-977	103	23	with	with	ADP
ajbmeb-977	103	24	the	the	DET
ajbmeb-977	103	25	international	international	ADJ
ajbmeb-977	103	26	standards	standard	NOUN
ajbmeb-977	103	27	represented	represent	VERB
ajbmeb-977	103	28	in	in	ADP
ajbmeb-977	103	29	standard	standard	NOUN
ajbmeb-977	103	30	.	.	PUNCT
ajbmeb-977	104	1	4valuation	4valuation	NUM
ajbmeb-977	104	2	:	:	PUNCT
ajbmeb-977	104	3	this	this	DET
ajbmeb-977	104	4	objective	objective	NOUN
ajbmeb-977	104	5	relates	relate	VERB
ajbmeb-977	104	6	to	to	ADP
ajbmeb-977	104	7	determining	determine	VERB
ajbmeb-977	104	8	whether	whether	SCONJ
ajbmeb-977	104	9	financial	financial	ADJ
ajbmeb-977	104	10	assets	asset	NOUN
ajbmeb-977	104	11	have	have	AUX
ajbmeb-977	104	12	been	be	AUX
ajbmeb-977	104	13	appropriately	appropriately	ADV
ajbmeb-977	104	14	evaluated	evaluate	VERB
ajbmeb-977	104	15	.	.	PUNCT
ajbmeb-977	105	1	that	that	PRON
ajbmeb-977	105	2	is	is	ADV
ajbmeb-977	105	3	,	,	PUNCT
ajbmeb-977	105	4	the	the	DET
ajbmeb-977	105	5	evaluation	evaluation	NOUN
ajbmeb-977	105	6	process	process	NOUN
ajbmeb-977	105	7	is	be	AUX
ajbmeb-977	105	8	carried	carry	VERB
ajbmeb-977	105	9	out	out	ADP
ajbmeb-977	105	10	according	accord	VERB
ajbmeb-977	105	11	to	to	ADP
ajbmeb-977	105	12	the	the	DET
ajbmeb-977	105	13	amortized	amortize	VERB
ajbmeb-977	105	14	cost	cost	NOUN
ajbmeb-977	105	15	or	or	CCONJ
ajbmeb-977	105	16	the	the	DET
ajbmeb-977	105	17	fair	fair	ADJ
ajbmeb-977	105	18	value	value	NOUN
ajbmeb-977	105	19	,	,	PUNCT
ajbmeb-977	105	20	and	and	CCONJ
ajbmeb-977	105	21	any	any	DET
ajbmeb-977	105	22	unrealized	unrealized	ADJ
ajbmeb-977	105	23	increase	increase	NOUN
ajbmeb-977	105	24	or	or	CCONJ
ajbmeb-977	105	25	decrease	decrease	NOUN
ajbmeb-977	105	26	in	in	ADP
ajbmeb-977	105	27	the	the	DET
ajbmeb-977	105	28	value	value	NOUN
ajbmeb-977	105	29	is	be	AUX
ajbmeb-977	105	30	appropriately	appropriately	ADV
ajbmeb-977	105	31	recorded	record	VERB
ajbmeb-977	105	32	in	in	ADP
ajbmeb-977	105	33	accordance	accordance	NOUN
ajbmeb-977	105	34	with	with	ADP
ajbmeb-977	105	35	the	the	DET
ajbmeb-977	105	36	requirements	requirement	NOUN
ajbmeb-977	105	37	of	of	ADP
ajbmeb-977	105	38	standard	standard	ADJ
ajbmeb-977	105	39	5presentation	5presentation	NUM
ajbmeb-977	105	40	and	and	CCONJ
ajbmeb-977	105	41	disclosure	disclosure	NOUN
ajbmeb-977	105	42	:	:	PUNCT
ajbmeb-977	105	43	this	this	DET
ajbmeb-977	105	44	objective	objective	NOUN
ajbmeb-977	105	45	relates	relate	VERB
ajbmeb-977	105	46	to	to	ADP
ajbmeb-977	105	47	determining	determine	VERB
ajbmeb-977	105	48	whether	whether	SCONJ
ajbmeb-977	105	49	the	the	DET
ajbmeb-977	105	50	presentation	presentation	NOUN
ajbmeb-977	105	51	and	and	CCONJ
ajbmeb-977	105	52	disclosure	disclosure	NOUN
ajbmeb-977	105	53	of	of	ADP
ajbmeb-977	105	54	financial	financial	ADJ
ajbmeb-977	105	55	assets	asset	NOUN
ajbmeb-977	105	56	and	and	CCONJ
ajbmeb-977	105	57	realized	realize	VERB
ajbmeb-977	105	58	and	and	CCONJ
ajbmeb-977	105	59	unrealized	unrealized	ADJ
ajbmeb-977	105	60	profits	profit	NOUN
ajbmeb-977	105	61	and	and	CCONJ
ajbmeb-977	105	62	losses	loss	NOUN
ajbmeb-977	105	63	are	be	AUX
ajbmeb-977	105	64	appropriate	appropriate	ADJ
ajbmeb-977	105	65	in	in	ADP
ajbmeb-977	105	66	accordance	accordance	NOUN
ajbmeb-977	105	67	with	with	ADP
ajbmeb-977	105	68	international	international	ADJ
ajbmeb-977	105	69	standards	standard	NOUN
ajbmeb-977	105	70	.	.	PUNCT
ajbmeb-977	106	1	audit	audit	NOUN
ajbmeb-977	106	2	procedures	procedure	NOUN
ajbmeb-977	106	3	first	first	ADV
ajbmeb-977	106	4	:	:	PUNCT
ajbmeb-977	106	5	general	general	ADJ
ajbmeb-977	106	6	procedures	procedure	NOUN
ajbmeb-977	106	7	:	:	PUNCT
ajbmeb-977	106	8	•	•	NUM
ajbmeb-977	106	9	ensure	ensure	VERB
ajbmeb-977	106	10	that	that	SCONJ
ajbmeb-977	106	11	senior	senior	ADJ
ajbmeb-977	106	12	management	management	NOUN
ajbmeb-977	106	13	is	be	AUX
ajbmeb-977	106	14	committed	commit	VERB
ajbmeb-977	106	15	to	to	ADP
ajbmeb-977	106	16	developing	develop	VERB
ajbmeb-977	106	17	business	business	NOUN
ajbmeb-977	106	18	models	model	NOUN
ajbmeb-977	106	19	and	and	CCONJ
ajbmeb-977	106	20	policies	policy	NOUN
ajbmeb-977	106	21	for	for	ADP
ajbmeb-977	106	22	the	the	DET
ajbmeb-977	106	23	distribution	distribution	NOUN
ajbmeb-977	106	24	of	of	ADP
ajbmeb-977	106	25	financial	financial	ADJ
ajbmeb-977	106	26	assets	asset	NOUN
ajbmeb-977	106	27	according	accord	VERB
ajbmeb-977	106	28	to	to	ADP
ajbmeb-977	106	29	those	those	DET
ajbmeb-977	106	30	models	model	NOUN
ajbmeb-977	106	31	.	.	PUNCT
ajbmeb-977	107	1	•	•	ADV
ajbmeb-977	107	2	ensure	ensure	VERB
ajbmeb-977	107	3	the	the	DET
ajbmeb-977	107	4	reliability	reliability	NOUN
ajbmeb-977	107	5	and	and	CCONJ
ajbmeb-977	107	6	clarity	clarity	NOUN
ajbmeb-977	107	7	of	of	ADP
ajbmeb-977	107	8	the	the	DET
ajbmeb-977	107	9	business	business	NOUN
ajbmeb-977	107	10	models	model	NOUN
ajbmeb-977	107	11	set	set	VERB
ajbmeb-977	107	12	by	by	ADP
ajbmeb-977	107	13	the	the	DET
ajbmeb-977	107	14	bank	bank	NOUN
ajbmeb-977	107	15	•	•	NOUN
ajbmeb-977	107	16	ensure	ensure	VERB
ajbmeb-977	107	17	that	that	SCONJ
ajbmeb-977	107	18	business	business	NOUN
ajbmeb-977	107	19	models	model	NOUN
ajbmeb-977	107	20	reflect	reflect	VERB
ajbmeb-977	107	21	the	the	DET
ajbmeb-977	107	22	bank	bank	NOUN
ajbmeb-977	107	23	's	's	PART
ajbmeb-977	107	24	strategy	strategy	NOUN
ajbmeb-977	107	25	for	for	ADP
ajbmeb-977	107	26	managing	manage	VERB
ajbmeb-977	107	27	financial	financial	ADJ
ajbmeb-977	107	28	assets	asset	NOUN
ajbmeb-977	107	29	and	and	CCONJ
ajbmeb-977	107	30	securing	secure	VERB
ajbmeb-977	107	31	related	relate	VERB
ajbmeb-977	107	32	cash	cash	NOUN
ajbmeb-977	107	33	flows	flow	NOUN
ajbmeb-977	107	34	in	in	ADP
ajbmeb-977	107	35	the	the	DET
ajbmeb-977	107	36	long	long	ADJ
ajbmeb-977	107	37	term	term	NOUN
ajbmeb-977	107	38	.	.	PUNCT
ajbmeb-977	108	1	•	•	NUM
ajbmeb-977	108	2	ensure	ensure	VERB
ajbmeb-977	108	3	the	the	DET
ajbmeb-977	108	4	extent	extent	NOUN
ajbmeb-977	108	5	of	of	ADP
ajbmeb-977	108	6	the	the	DET
ajbmeb-977	108	7	bank	bank	NOUN
ajbmeb-977	108	8	’s	’s	PART
ajbmeb-977	108	9	stability	stability	NOUN
ajbmeb-977	108	10	on	on	ADP
ajbmeb-977	108	11	the	the	DET
ajbmeb-977	108	12	established	establish	VERB
ajbmeb-977	108	13	business	business	NOUN
ajbmeb-977	108	14	models	model	NOUN
ajbmeb-977	108	15	,	,	PUNCT
ajbmeb-977	108	16	and	and	CCONJ
ajbmeb-977	108	17	in	in	ADP
ajbmeb-977	108	18	the	the	DET
ajbmeb-977	108	19	event	event	NOUN
ajbmeb-977	108	20	that	that	SCONJ
ajbmeb-977	108	21	it	it	PRON
ajbmeb-977	108	22	is	be	AUX
ajbmeb-977	108	23	forced	force	VERB
ajbmeb-977	108	24	to	to	PART
ajbmeb-977	108	25	change	change	VERB
ajbmeb-977	108	26	,	,	PUNCT
ajbmeb-977	108	27	it	it	PRON
ajbmeb-977	108	28	must	must	AUX
ajbmeb-977	108	29	take	take	VERB
ajbmeb-977	108	30	into	into	ADP
ajbmeb-977	108	31	account	account	NOUN
ajbmeb-977	108	32	(	(	PUNCT
ajbmeb-977	108	33	that	that	SCONJ
ajbmeb-977	108	34	the	the	DET
ajbmeb-977	108	35	changes	change	NOUN
ajbmeb-977	108	36	are	be	AUX
ajbmeb-977	108	37	justified	justify	VERB
ajbmeb-977	108	38	and	and	CCONJ
ajbmeb-977	108	39	not	not	PART
ajbmeb-977	108	40	repeated	repeat	VERB
ajbmeb-977	108	41	,	,	PUNCT
ajbmeb-977	108	42	that	that	SCONJ
ajbmeb-977	108	43	they	they	PRON
ajbmeb-977	108	44	result	result	VERB
ajbmeb-977	108	45	from	from	ADP
ajbmeb-977	108	46	internal	internal	ADJ
ajbmeb-977	108	47	and	and	CCONJ
ajbmeb-977	108	48	external	external	ADJ
ajbmeb-977	108	49	changes	change	NOUN
ajbmeb-977	108	50	that	that	PRON
ajbmeb-977	108	51	have	have	VERB
ajbmeb-977	108	52	a	a	DET
ajbmeb-977	108	53	significant	significant	ADJ
ajbmeb-977	108	54	impact	impact	NOUN
ajbmeb-977	108	55	on	on	ADP
ajbmeb-977	108	56	the	the	DET
ajbmeb-977	108	57	bank	bank	NOUN
ajbmeb-977	108	58	)	)	PUNCT
ajbmeb-977	108	59	.	.	PUNCT
ajbmeb-977	109	1	•	•	NUM
ajbmeb-977	109	2	conducting	conduct	VERB
ajbmeb-977	109	3	discussions	discussion	NOUN
ajbmeb-977	109	4	with	with	ADP
ajbmeb-977	109	5	the	the	DET
ajbmeb-977	109	6	administration	administration	NOUN
ajbmeb-977	109	7	in	in	ADP
ajbmeb-977	109	8	order	order	NOUN
ajbmeb-977	109	9	to	to	PART
ajbmeb-977	109	10	obtain	obtain	VERB
ajbmeb-977	109	11	sufficient	sufficient	ADJ
ajbmeb-977	109	12	understanding	understanding	NOUN
ajbmeb-977	109	13	regarding	regard	VERB
ajbmeb-977	109	14	the	the	DET
ajbmeb-977	109	15	methodology	methodology	NOUN
ajbmeb-977	109	16	set	set	VERB
ajbmeb-977	109	17	by	by	ADP
ajbmeb-977	109	18	the	the	DET
ajbmeb-977	109	19	bank	bank	NOUN
ajbmeb-977	109	20	for	for	ADP
ajbmeb-977	109	21	calculating	calculate	VERB
ajbmeb-977	109	22	expected	expect	VERB
ajbmeb-977	109	23	credit	credit	NOUN
ajbmeb-977	109	24	losses	loss	NOUN
ajbmeb-977	109	25	and	and	CCONJ
ajbmeb-977	109	26	its	its	PRON
ajbmeb-977	109	27	compatibility	compatibility	NOUN
ajbmeb-977	109	28	with	with	ADP
ajbmeb-977	109	29	the	the	DET
ajbmeb-977	109	30	requirements	requirement	NOUN
ajbmeb-977	109	31	of	of	ADP
ajbmeb-977	109	32	the	the	DET
ajbmeb-977	109	33	standard	standard	NOUN
ajbmeb-977	109	34	and	and	CCONJ
ajbmeb-977	109	35	the	the	DET
ajbmeb-977	109	36	guiding	guide	VERB
ajbmeb-977	109	37	regulations	regulation	NOUN
ajbmeb-977	109	38	provided	provide	VERB
ajbmeb-977	109	39	by	by	ADP
ajbmeb-977	109	40	the	the	DET
ajbmeb-977	109	41	central	central	ADJ
ajbmeb-977	109	42	bank	bank	NOUN
ajbmeb-977	109	43	regarding	regard	VERB
ajbmeb-977	109	44	the	the	DET
ajbmeb-977	109	45	application	application	NOUN
ajbmeb-977	109	46	of	of	ADP
ajbmeb-977	109	47	the	the	DET
ajbmeb-977	109	48	requirements	requirement	NOUN
ajbmeb-977	109	49	of	of	ADP
ajbmeb-977	109	50	the	the	DET
ajbmeb-977	109	51	standard	standard	NOUN
ajbmeb-977	109	52	.	.	PUNCT
ajbmeb-977	110	1	•	•	NUM
ajbmeb-977	110	2	verify	verify	VERB
ajbmeb-977	110	3	the	the	DET
ajbmeb-977	110	4	soundness	soundness	NOUN
ajbmeb-977	110	5	of	of	ADP
ajbmeb-977	110	6	the	the	DET
ajbmeb-977	110	7	systems	system	NOUN
ajbmeb-977	110	8	used	use	VERB
ajbmeb-977	110	9	in	in	ADP
ajbmeb-977	110	10	calculating	calculate	VERB
ajbmeb-977	110	11	expected	expect	VERB
ajbmeb-977	110	12	credit	credit	NOUN
ajbmeb-977	110	13	losses	loss	NOUN
ajbmeb-977	110	14	in	in	ADP
ajbmeb-977	110	15	terms	term	NOUN
ajbmeb-977	110	16	of	of	ADP
ajbmeb-977	110	17	their	their	PRON
ajbmeb-977	110	18	suitability	suitability	NOUN
ajbmeb-977	110	19	with	with	ADP
ajbmeb-977	110	20	the	the	DET
ajbmeb-977	110	21	requirements	requirement	NOUN
ajbmeb-977	110	22	of	of	ADP
ajbmeb-977	110	23	the	the	DET
ajbmeb-977	110	24	standard	standard	NOUN
ajbmeb-977	110	25	by	by	ADP
ajbmeb-977	110	26	involving	involve	VERB
ajbmeb-977	110	27	experts	expert	NOUN
ajbmeb-977	110	28	in	in	ADP
ajbmeb-977	110	29	the	the	DET
ajbmeb-977	110	30	audit	audit	NOUN
ajbmeb-977	110	31	process	process	NOUN
ajbmeb-977	110	32	.	.	PUNCT
ajbmeb-977	111	1	american	american	ADJ
ajbmeb-977	111	2	journal	journal	PROPN
ajbmeb-977	111	3	of	of	ADP
ajbmeb-977	111	4	business	business	NOUN
ajbmeb-977	111	5	management	management	NOUN
ajbmeb-977	111	6	,	,	PUNCT
ajbmeb-977	111	7	economics	economic	NOUN
ajbmeb-977	111	8	and	and	CCONJ
ajbmeb-977	111	9	banking	banking	NOUN
ajbmeb-977	111	10	volume	volume	NOUN
ajbmeb-977	111	11	13	13	NUM
ajbmeb-977	111	12	june	june	PROPN
ajbmeb-977	111	13	,	,	PUNCT
ajbmeb-977	111	14	2023	2023	NUM
ajbmeb-977	111	15	p	p	NOUN
ajbmeb-977	111	16	a	a	DET
ajbmeb-977	111	17	g	g	NOUN
ajbmeb-977	111	18	e	e	NOUN
ajbmeb-977	111	19	|	|	ADV
ajbmeb-977	111	20	62	62	NUM
ajbmeb-977	111	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-977	111	22	second	second	ADJ
ajbmeb-977	111	23	:	:	PUNCT
ajbmeb-977	111	24	procedures	procedure	NOUN
ajbmeb-977	111	25	for	for	ADP
ajbmeb-977	111	26	auditing	audit	VERB
ajbmeb-977	111	27	financial	financial	ADJ
ajbmeb-977	111	28	assets	asset	NOUN
ajbmeb-977	111	29	:	:	PUNCT
ajbmeb-977	111	30	the	the	DET
ajbmeb-977	111	31	following	follow	VERB
ajbmeb-977	111	32	procedures	procedure	NOUN
ajbmeb-977	111	33	must	must	AUX
ajbmeb-977	111	34	be	be	AUX
ajbmeb-977	111	35	followed	follow	VERB
ajbmeb-977	111	36	to	to	PART
ajbmeb-977	111	37	verify	verify	VERB
ajbmeb-977	111	38	financial	financial	ADJ
ajbmeb-977	111	39	assets	asset	NOUN
ajbmeb-977	111	40	:	:	PUNCT
ajbmeb-977	111	41	financial	financial	ADJ
ajbmeb-977	111	42	assets	asset	NOUN
ajbmeb-977	111	43	at	at	ADP
ajbmeb-977	111	44	amortized	amortize	VERB
ajbmeb-977	111	45	cost	cost	NOUN
ajbmeb-977	111	46	•	•	NUM
ajbmeb-977	111	47	verifying	verify	VERB
ajbmeb-977	111	48	the	the	DET
ajbmeb-977	111	49	validity	validity	NOUN
ajbmeb-977	111	50	of	of	ADP
ajbmeb-977	111	51	the	the	DET
ajbmeb-977	111	52	returns	return	NOUN
ajbmeb-977	111	53	of	of	ADP
ajbmeb-977	111	54	financial	financial	ADJ
ajbmeb-977	111	55	assets	asset	NOUN
ajbmeb-977	111	56	(	(	PUNCT
ajbmeb-977	111	57	stocks	stock	NOUN
ajbmeb-977	111	58	,	,	PUNCT
ajbmeb-977	111	59	bonds	bond	NOUN
ajbmeb-977	111	60	,	,	PUNCT
ajbmeb-977	111	61	loans	loan	NOUN
ajbmeb-977	111	62	,	,	PUNCT
ajbmeb-977	111	63	etc	etc	X
ajbmeb-977	111	64	.	.	X
ajbmeb-977	111	65	)	)	PUNCT
ajbmeb-977	111	66	by	by	ADP
ajbmeb-977	111	67	referring	refer	VERB
ajbmeb-977	111	68	to	to	ADP
ajbmeb-977	111	69	their	their	PRON
ajbmeb-977	111	70	issuance	issuance	NOUN
ajbmeb-977	111	71	certificate	certificate	NOUN
ajbmeb-977	111	72	.	.	PUNCT
ajbmeb-977	112	1	•	•	PUNCT
ajbmeb-977	112	2	checking	check	VERB
ajbmeb-977	112	3	whether	whether	SCONJ
ajbmeb-977	112	4	all	all	DET
ajbmeb-977	112	5	financial	financial	ADJ
ajbmeb-977	112	6	transactions	transaction	NOUN
ajbmeb-977	112	7	related	relate	VERB
ajbmeb-977	112	8	to	to	ADP
ajbmeb-977	112	9	financial	financial	ADJ
ajbmeb-977	112	10	assets	asset	NOUN
ajbmeb-977	112	11	and	and	CCONJ
ajbmeb-977	112	12	their	their	PRON
ajbmeb-977	112	13	investment	investment	NOUN
ajbmeb-977	112	14	transactions	transaction	NOUN
ajbmeb-977	112	15	are	be	AUX
ajbmeb-977	112	16	complete	complete	ADJ
ajbmeb-977	112	17	.	.	PUNCT
ajbmeb-977	113	1	which	which	PRON
ajbmeb-977	113	2	should	should	AUX
ajbmeb-977	113	3	be	be	AUX
ajbmeb-977	113	4	recorded	record	VERB
ajbmeb-977	113	5	in	in	ADP
ajbmeb-977	113	6	the	the	DET
ajbmeb-977	113	7	books	book	NOUN
ajbmeb-977	113	8	have	have	AUX
ajbmeb-977	113	9	already	already	ADV
ajbmeb-977	113	10	been	be	AUX
ajbmeb-977	113	11	recorded	record	VERB
ajbmeb-977	113	12	.	.	PUNCT
ajbmeb-977	114	1	•	•	NUM
ajbmeb-977	115	1	verifying	verify	VERB
ajbmeb-977	115	2	the	the	DET
ajbmeb-977	115	3	classification	classification	NOUN
ajbmeb-977	115	4	of	of	ADP
ajbmeb-977	115	5	financial	financial	ADJ
ajbmeb-977	115	6	assets	asset	NOUN
ajbmeb-977	115	7	into	into	ADP
ajbmeb-977	115	8	the	the	DET
ajbmeb-977	115	9	category	category	NOUN
ajbmeb-977	115	10	of	of	ADP
ajbmeb-977	115	11	financial	financial	ADJ
ajbmeb-977	115	12	assets	asset	NOUN
ajbmeb-977	115	13	at	at	ADP
ajbmeb-977	115	14	amortized	amortize	VERB
ajbmeb-977	115	15	cost	cost	NOUN
ajbmeb-977	115	16	if	if	SCONJ
ajbmeb-977	115	17	the	the	DET
ajbmeb-977	115	18	following	follow	VERB
ajbmeb-977	115	19	conditions	condition	NOUN
ajbmeb-977	115	20	are	be	AUX
ajbmeb-977	115	21	met	meet	VERB
ajbmeb-977	115	22	:	:	PUNCT
ajbmeb-977	115	23	•	•	ADP
ajbmeb-977	115	24	a	a	DET
ajbmeb-977	115	25	business	business	NOUN
ajbmeb-977	115	26	model	model	NOUN
ajbmeb-977	115	27	that	that	PRON
ajbmeb-977	115	28	requires	require	VERB
ajbmeb-977	115	29	keeping	keep	VERB
ajbmeb-977	115	30	financial	financial	ADJ
ajbmeb-977	115	31	assets	asset	NOUN
ajbmeb-977	115	32	(	(	PUNCT
ajbmeb-977	115	33	debt	debt	NOUN
ajbmeb-977	115	34	instruments	instrument	NOUN
ajbmeb-977	115	35	)	)	PUNCT
ajbmeb-977	115	36	represented	represent	VERB
ajbmeb-977	115	37	by	by	ADP
ajbmeb-977	115	38	cash	cash	NOUN
ajbmeb-977	115	39	with	with	ADP
ajbmeb-977	115	40	banks	bank	NOUN
ajbmeb-977	115	41	,	,	PUNCT
ajbmeb-977	115	42	internal	internal	ADJ
ajbmeb-977	115	43	and	and	CCONJ
ajbmeb-977	115	44	external	external	ADJ
ajbmeb-977	115	45	government	government	NOUN
ajbmeb-977	115	46	bonds	bond	NOUN
ajbmeb-977	115	47	,	,	PUNCT
ajbmeb-977	115	48	and	and	CCONJ
ajbmeb-977	115	49	cash	cash	NOUN
ajbmeb-977	115	50	credit	credit	NOUN
ajbmeb-977	115	51	facilities	facility	NOUN
ajbmeb-977	115	52	(	(	PUNCT
ajbmeb-977	115	53	loans	loan	NOUN
ajbmeb-977	115	54	and	and	CCONJ
ajbmeb-977	115	55	advances	advance	NOUN
ajbmeb-977	115	56	)	)	PUNCT
ajbmeb-977	115	57	until	until	ADP
ajbmeb-977	115	58	the	the	DET
ajbmeb-977	115	59	maturity	maturity	NOUN
ajbmeb-977	115	60	date	date	NOUN
ajbmeb-977	115	61	in	in	ADP
ajbmeb-977	115	62	order	order	NOUN
ajbmeb-977	115	63	to	to	PART
ajbmeb-977	115	64	obtain	obtain	VERB
ajbmeb-977	115	65	contractual	contractual	ADJ
ajbmeb-977	115	66	cash	cash	NOUN
ajbmeb-977	115	67	flows	flow	NOUN
ajbmeb-977	115	68	represented	represent	VERB
ajbmeb-977	115	69	by	by	ADP
ajbmeb-977	115	70	the	the	DET
ajbmeb-977	115	71	nominal	nominal	ADJ
ajbmeb-977	115	72	value	value	NOUN
ajbmeb-977	115	73	and	and	CCONJ
ajbmeb-977	115	74	interest	interest	NOUN
ajbmeb-977	115	75	on	on	ADP
ajbmeb-977	115	76	the	the	DET
ajbmeb-977	115	77	nominal	nominal	ADJ
ajbmeb-977	115	78	value	value	NOUN
ajbmeb-977	115	79	.	.	PUNCT
ajbmeb-977	116	1	•	•	ADJ
ajbmeb-977	116	2	contractual	contractual	ADJ
ajbmeb-977	116	3	cash	cash	NOUN
ajbmeb-977	116	4	flow	flow	NOUN
ajbmeb-977	116	5	characteristics	characteristic	NOUN
ajbmeb-977	116	6	when	when	SCONJ
ajbmeb-977	116	7	the	the	DET
ajbmeb-977	116	8	financial	financial	ADJ
ajbmeb-977	116	9	asset	asset	NOUN
ajbmeb-977	116	10	gives	give	VERB
ajbmeb-977	116	11	a	a	DET
ajbmeb-977	116	12	specific	specific	ADJ
ajbmeb-977	116	13	date	date	NOUN
ajbmeb-977	116	14	for	for	ADP
ajbmeb-977	116	15	receiving	receive	VERB
ajbmeb-977	116	16	periodic	periodic	ADJ
ajbmeb-977	116	17	interest	interest	NOUN
ajbmeb-977	116	18	based	base	VERB
ajbmeb-977	116	19	on	on	ADP
ajbmeb-977	116	20	the	the	DET
ajbmeb-977	116	21	principal	principal	ADJ
ajbmeb-977	116	22	amount	amount	NOUN
ajbmeb-977	116	23	and	and	CCONJ
ajbmeb-977	116	24	payments	payment	NOUN
ajbmeb-977	116	25	from	from	ADP
ajbmeb-977	116	26	the	the	DET
ajbmeb-977	116	27	principal	principal	ADJ
ajbmeb-977	116	28	amount	amount	NOUN
ajbmeb-977	116	29	.	.	PUNCT
ajbmeb-977	117	1	•	•	NOUN
ajbmeb-977	117	2	the	the	DET
ajbmeb-977	117	3	sale	sale	NOUN
ajbmeb-977	117	4	is	be	AUX
ajbmeb-977	117	5	an	an	DET
ajbmeb-977	117	6	accident	accident	NOUN
ajbmeb-977	117	7	within	within	ADP
ajbmeb-977	117	8	this	this	DET
ajbmeb-977	117	9	model	model	NOUN
ajbmeb-977	117	10	and	and	CCONJ
ajbmeb-977	117	11	according	accord	VERB
ajbmeb-977	117	12	to	to	ADP
ajbmeb-977	117	13	the	the	DET
ajbmeb-977	117	14	conditions	condition	NOUN
ajbmeb-977	117	15	mentioned	mention	VERB
ajbmeb-977	117	16	in	in	ADP
ajbmeb-977	117	17	the	the	DET
ajbmeb-977	117	18	standard	standard	NOUN
ajbmeb-977	117	19	,	,	PUNCT
ajbmeb-977	117	20	such	such	ADJ
ajbmeb-977	117	21	as	as	ADP
ajbmeb-977	117	22	the	the	DET
ajbmeb-977	117	23	presence	presence	NOUN
ajbmeb-977	117	24	of	of	ADP
ajbmeb-977	117	25	a	a	DET
ajbmeb-977	117	26	deterioration	deterioration	NOUN
ajbmeb-977	117	27	in	in	ADP
ajbmeb-977	117	28	the	the	DET
ajbmeb-977	117	29	credit	credit	NOUN
ajbmeb-977	117	30	capacity	capacity	NOUN
ajbmeb-977	117	31	of	of	ADP
ajbmeb-977	117	32	the	the	DET
ajbmeb-977	117	33	issuer	issuer	NOUN
ajbmeb-977	117	34	of	of	ADP
ajbmeb-977	117	35	the	the	DET
ajbmeb-977	117	36	debt	debt	NOUN
ajbmeb-977	117	37	instrument	instrument	NOUN
ajbmeb-977	117	38	.	.	PUNCT
ajbmeb-977	118	1	•	•	ADP
ajbmeb-977	118	2	that	that	SCONJ
ajbmeb-977	118	3	a	a	DET
ajbmeb-977	118	4	clear	clear	ADJ
ajbmeb-977	118	5	and	and	CCONJ
ajbmeb-977	118	6	approved	approved	ADJ
ajbmeb-977	118	7	documentation	documentation	NOUN
ajbmeb-977	118	8	process	process	NOUN
ajbmeb-977	118	9	takes	take	VERB
ajbmeb-977	118	10	place	place	NOUN
ajbmeb-977	118	11	for	for	ADP
ajbmeb-977	118	12	the	the	DET
ajbmeb-977	118	13	justifications	justification	NOUN
ajbmeb-977	118	14	for	for	ADP
ajbmeb-977	118	15	each	each	DET
ajbmeb-977	118	16	sale	sale	NOUN
ajbmeb-977	118	17	and	and	CCONJ
ajbmeb-977	118	18	its	its	PRON
ajbmeb-977	118	19	compatibility	compatibility	NOUN
ajbmeb-977	118	20	with	with	ADP
ajbmeb-977	118	21	the	the	DET
ajbmeb-977	118	22	requirements	requirement	NOUN
ajbmeb-977	118	23	of	of	ADP
ajbmeb-977	118	24	the	the	DET
ajbmeb-977	118	25	standard	standard	NOUN
ajbmeb-977	118	26	.	.	PUNCT
ajbmeb-977	119	1	•	•	NUM
ajbmeb-977	120	1	checking	check	VERB
ajbmeb-977	120	2	the	the	DET
ajbmeb-977	120	3	measurement	measurement	NOUN
ajbmeb-977	120	4	of	of	ADP
ajbmeb-977	120	5	financial	financial	ADJ
ajbmeb-977	120	6	assets	asset	NOUN
ajbmeb-977	120	7	upon	upon	SCONJ
ajbmeb-977	120	8	purchase	purchase	NOUN
ajbmeb-977	120	9	at	at	ADP
ajbmeb-977	120	10	their	their	PRON
ajbmeb-977	120	11	fair	fair	ADJ
ajbmeb-977	120	12	value	value	NOUN
ajbmeb-977	120	13	,	,	PUNCT
ajbmeb-977	120	14	which	which	PRON
ajbmeb-977	120	15	represents	represent	VERB
ajbmeb-977	120	16	the	the	DET
ajbmeb-977	120	17	cost	cost	NOUN
ajbmeb-977	120	18	of	of	ADP
ajbmeb-977	120	19	purchase	purchase	NOUN
ajbmeb-977	120	20	and	and	CCONJ
ajbmeb-977	120	21	transaction	transaction	NOUN
ajbmeb-977	120	22	costs	cost	NOUN
ajbmeb-977	120	23	,	,	PUNCT
ajbmeb-977	120	24	with	with	ADP
ajbmeb-977	120	25	the	the	DET
ajbmeb-977	120	26	exception	exception	NOUN
ajbmeb-977	120	27	of	of	ADP
ajbmeb-977	120	28	financial	financial	ADJ
ajbmeb-977	120	29	assets	asset	NOUN
ajbmeb-977	120	30	through	through	ADP
ajbmeb-977	120	31	profits	profit	NOUN
ajbmeb-977	120	32	and	and	CCONJ
ajbmeb-977	120	33	losses	loss	NOUN
ajbmeb-977	120	34	,	,	PUNCT
ajbmeb-977	120	35	as	as	SCONJ
ajbmeb-977	120	36	the	the	DET
ajbmeb-977	120	37	cost	cost	NOUN
ajbmeb-977	120	38	of	of	ADP
ajbmeb-977	120	39	their	their	PRON
ajbmeb-977	120	40	operations	operation	NOUN
ajbmeb-977	120	41	is	be	AUX
ajbmeb-977	120	42	treated	treat	VERB
ajbmeb-977	120	43	as	as	ADP
ajbmeb-977	120	44	an	an	DET
ajbmeb-977	120	45	expense	expense	NOUN
ajbmeb-977	120	46	and	and	CCONJ
ajbmeb-977	120	47	closed	close	VERB
ajbmeb-977	120	48	in	in	ADP
ajbmeb-977	120	49	the	the	DET
ajbmeb-977	120	50	profit	profit	NOUN
ajbmeb-977	120	51	and	and	CCONJ
ajbmeb-977	120	52	loss	loss	NOUN
ajbmeb-977	120	53	account	account	NOUN
ajbmeb-977	120	54	.	.	PUNCT
ajbmeb-977	121	1	•	•	NUM
ajbmeb-977	122	1	verifying	verify	VERB
ajbmeb-977	122	2	the	the	DET
ajbmeb-977	122	3	validity	validity	NOUN
ajbmeb-977	122	4	of	of	ADP
ajbmeb-977	122	5	the	the	DET
ajbmeb-977	122	6	amortized	amortize	VERB
ajbmeb-977	122	7	cost	cost	NOUN
ajbmeb-977	122	8	measurement	measurement	NOUN
ajbmeb-977	122	9	of	of	ADP
ajbmeb-977	122	10	financial	financial	ADJ
ajbmeb-977	122	11	assets	asset	NOUN
ajbmeb-977	122	12	(	(	PUNCT
ajbmeb-977	122	13	debt	debt	NOUN
ajbmeb-977	122	14	instruments	instrument	NOUN
ajbmeb-977	122	15	)	)	PUNCT
ajbmeb-977	122	16	at	at	ADP
ajbmeb-977	122	17	the	the	DET
ajbmeb-977	122	18	end	end	NOUN
ajbmeb-977	122	19	of	of	ADP
ajbmeb-977	122	20	the	the	DET
ajbmeb-977	122	21	fiscal	fiscal	ADJ
ajbmeb-977	122	22	year	year	NOUN
ajbmeb-977	122	23	.	.	PUNCT
ajbmeb-977	123	1	•	•	NUM
ajbmeb-977	124	1	verifying	verify	VERB
ajbmeb-977	124	2	the	the	DET
ajbmeb-977	124	3	validity	validity	NOUN
ajbmeb-977	124	4	of	of	ADP
ajbmeb-977	124	5	the	the	DET
ajbmeb-977	124	6	fair	fair	ADJ
ajbmeb-977	124	7	value	value	NOUN
ajbmeb-977	124	8	measurement	measurement	NOUN
ajbmeb-977	124	9	of	of	ADP
ajbmeb-977	124	10	financial	financial	ADJ
ajbmeb-977	124	11	assets	asset	NOUN
ajbmeb-977	124	12	through	through	ADP
ajbmeb-977	124	13	the	the	DET
ajbmeb-977	124	14	following	follow	VERB
ajbmeb-977	124	15	procedures	procedure	NOUN
ajbmeb-977	124	16	:	:	PUNCT
ajbmeb-977	124	17	•	•	ADV
ajbmeb-977	124	18	when	when	SCONJ
ajbmeb-977	124	19	relying	rely	VERB
ajbmeb-977	124	20	on	on	ADP
ajbmeb-977	124	21	published	publish	VERB
ajbmeb-977	124	22	prices	price	NOUN
ajbmeb-977	124	23	in	in	ADP
ajbmeb-977	124	24	an	an	DET
ajbmeb-977	124	25	active	active	ADJ
ajbmeb-977	124	26	market	market	NOUN
ajbmeb-977	124	27	,	,	PUNCT
ajbmeb-977	124	28	the	the	DET
ajbmeb-977	124	29	auditor	auditor	NOUN
ajbmeb-977	124	30	understands	understand	VERB
ajbmeb-977	124	31	and	and	CCONJ
ajbmeb-977	124	32	examines	examine	VERB
ajbmeb-977	124	33	the	the	DET
ajbmeb-977	124	34	methods	method	NOUN
ajbmeb-977	124	35	through	through	ADP
ajbmeb-977	124	36	which	which	PRON
ajbmeb-977	124	37	the	the	DET
ajbmeb-977	124	38	published	publish	VERB
ajbmeb-977	124	39	prices	price	NOUN
ajbmeb-977	124	40	used	use	VERB
ajbmeb-977	124	41	in	in	ADP
ajbmeb-977	124	42	evaluating	evaluate	VERB
ajbmeb-977	124	43	the	the	DET
ajbmeb-977	124	44	fair	fair	ADJ
ajbmeb-977	124	45	value	value	NOUN
ajbmeb-977	124	46	are	be	AUX
ajbmeb-977	124	47	obtained	obtain	VERB
ajbmeb-977	124	48	.	.	PUNCT
ajbmeb-977	124	49	•	•	NOUN
ajbmeb-977	124	50	verifying	verify	VERB
ajbmeb-977	124	51	the	the	DET
ajbmeb-977	124	52	annual	annual	ADJ
ajbmeb-977	124	53	movement	movement	NOUN
ajbmeb-977	124	54	of	of	ADP
ajbmeb-977	124	55	financial	financial	ADJ
ajbmeb-977	124	56	assets	asset	NOUN
ajbmeb-977	124	57	and	and	CCONJ
ajbmeb-977	124	58	verifying	verify	VERB
ajbmeb-977	124	59	all	all	DET
ajbmeb-977	124	60	additions	addition	NOUN
ajbmeb-977	124	61	and	and	CCONJ
ajbmeb-977	124	62	exclusions	exclusion	NOUN
ajbmeb-977	124	63	(	(	PUNCT
ajbmeb-977	124	64	sales	sale	NOUN
ajbmeb-977	124	65	and	and	CCONJ
ajbmeb-977	124	66	purchases	purchase	NOUN
ajbmeb-977	124	67	)	)	PUNCT
ajbmeb-977	124	68	during	during	ADP
ajbmeb-977	124	69	the	the	DET
ajbmeb-977	124	70	year	year	NOUN
ajbmeb-977	124	71	and	and	CCONJ
ajbmeb-977	124	72	ensuring	ensure	VERB
ajbmeb-977	124	73	that	that	SCONJ
ajbmeb-977	124	74	the	the	DET
ajbmeb-977	124	75	buying	buying	NOUN
ajbmeb-977	124	76	and	and	CCONJ
ajbmeb-977	124	77	selling	selling	NOUN
ajbmeb-977	124	78	process	process	NOUN
ajbmeb-977	124	79	was	be	AUX
ajbmeb-977	124	80	carried	carry	VERB
ajbmeb-977	124	81	out	out	ADP
ajbmeb-977	124	82	in	in	ADP
ajbmeb-977	124	83	accordance	accordance	NOUN
ajbmeb-977	124	84	with	with	ADP
ajbmeb-977	124	85	the	the	DET
ajbmeb-977	124	86	applicable	applicable	ADJ
ajbmeb-977	124	87	powers	power	NOUN
ajbmeb-977	124	88	(	(	PUNCT
ajbmeb-977	124	89	the	the	DET
ajbmeb-977	124	90	managing	manage	VERB
ajbmeb-977	124	91	director	director	NOUN
ajbmeb-977	124	92	,	,	PUNCT
ajbmeb-977	124	93	the	the	DET
ajbmeb-977	124	94	chairman	chairman	NOUN
ajbmeb-977	124	95	of	of	ADP
ajbmeb-977	124	96	the	the	DET
ajbmeb-977	124	97	board	board	NOUN
ajbmeb-977	124	98	of	of	ADP
ajbmeb-977	124	99	directors	director	NOUN
ajbmeb-977	124	100	)	)	PUNCT
ajbmeb-977	124	101	.	.	PUNCT
ajbmeb-977	125	1	•	•	NUM
ajbmeb-977	125	2	ensure	ensure	VERB
ajbmeb-977	125	3	that	that	PRON
ajbmeb-977	125	4	realized	realize	VERB
ajbmeb-977	125	5	and	and	CCONJ
ajbmeb-977	125	6	unrealized	unrealized	ADJ
ajbmeb-977	125	7	profits	profit	NOUN
ajbmeb-977	125	8	,	,	PUNCT
ajbmeb-977	125	9	gains	gain	NOUN
ajbmeb-977	125	10	,	,	PUNCT
ajbmeb-977	125	11	interests	interest	NOUN
ajbmeb-977	125	12	,	,	PUNCT
ajbmeb-977	125	13	and	and	CCONJ
ajbmeb-977	125	14	losses	loss	NOUN
ajbmeb-977	125	15	are	be	AUX
ajbmeb-977	125	16	recorded	record	VERB
ajbmeb-977	125	17	in	in	ADP
ajbmeb-977	125	18	the	the	DET
ajbmeb-977	125	19	profit	profit	NOUN
ajbmeb-977	125	20	and	and	CCONJ
ajbmeb-977	125	21	loss	loss	NOUN
ajbmeb-977	125	22	account	account	NOUN
ajbmeb-977	125	23	.	.	PUNCT
ajbmeb-977	126	1	•	•	NUM
ajbmeb-977	126	2	the	the	DET
ajbmeb-977	126	3	audit	audit	NOUN
ajbmeb-977	126	4	of	of	ADP
ajbmeb-977	126	5	presentation	presentation	NOUN
ajbmeb-977	126	6	and	and	CCONJ
ajbmeb-977	126	7	disclosure	disclosure	NOUN
ajbmeb-977	126	8	of	of	ADP
ajbmeb-977	126	9	financial	financial	ADJ
ajbmeb-977	126	10	assets	asset	NOUN
ajbmeb-977	126	11	differs	differ	VERB
ajbmeb-977	126	12	depending	depend	VERB
ajbmeb-977	126	13	on	on	ADP
ajbmeb-977	126	14	whether	whether	SCONJ
ajbmeb-977	126	15	the	the	DET
ajbmeb-977	126	16	entity	entity	NOUN
ajbmeb-977	126	17	has	have	AUX
ajbmeb-977	126	18	adopted	adopt	VERB
ajbmeb-977	126	19	the	the	DET
ajbmeb-977	126	20	fair	fair	ADJ
ajbmeb-977	126	21	value	value	NOUN
ajbmeb-977	126	22	option	option	NOUN
ajbmeb-977	126	23	for	for	ADP
ajbmeb-977	126	24	evaluation	evaluation	NOUN
ajbmeb-977	126	25	.	.	PUNCT
ajbmeb-977	127	1	if	if	SCONJ
ajbmeb-977	127	2	the	the	DET
ajbmeb-977	127	3	entity	entity	NOUN
ajbmeb-977	127	4	does	do	AUX
ajbmeb-977	127	5	not	not	PART
ajbmeb-977	127	6	opt	opt	VERB
ajbmeb-977	127	7	for	for	ADP
ajbmeb-977	127	8	the	the	DET
ajbmeb-977	127	9	option	option	NOUN
ajbmeb-977	127	10	,	,	PUNCT
ajbmeb-977	127	11	the	the	DET
ajbmeb-977	127	12	auditors	auditor	NOUN
ajbmeb-977	127	13	must	must	AUX
ajbmeb-977	127	14	determine	determine	VERB
ajbmeb-977	127	15	that	that	SCONJ
ajbmeb-977	127	16	the	the	DET
ajbmeb-977	127	17	financial	financial	ADJ
ajbmeb-977	127	18	assets	asset	NOUN
ajbmeb-977	127	19	are	be	AUX
ajbmeb-977	127	20	correctly	correctly	ADV
ajbmeb-977	127	21	disclosed	disclose	VERB
ajbmeb-977	127	22	under	under	ADP
ajbmeb-977	127	23	the	the	DET
ajbmeb-977	127	24	amortized	amortize	VERB
ajbmeb-977	127	25	cost	cost	NOUN
ajbmeb-977	127	26	category	category	NOUN
ajbmeb-977	127	27	.	.	PUNCT
ajbmeb-977	128	1	american	american	ADJ
ajbmeb-977	128	2	journal	journal	PROPN
ajbmeb-977	128	3	of	of	ADP
ajbmeb-977	128	4	business	business	NOUN
ajbmeb-977	128	5	management	management	NOUN
ajbmeb-977	128	6	,	,	PUNCT
ajbmeb-977	128	7	economics	economic	NOUN
ajbmeb-977	128	8	and	and	CCONJ
ajbmeb-977	128	9	banking	banking	NOUN
ajbmeb-977	128	10	volume	volume	NOUN
ajbmeb-977	128	11	13	13	NUM
ajbmeb-977	128	12	june	june	PROPN
ajbmeb-977	128	13	,	,	PUNCT
ajbmeb-977	128	14	2023	2023	NUM
ajbmeb-977	128	15	p	p	NOUN
ajbmeb-977	128	16	a	a	PRON
ajbmeb-977	128	17	g	g	NOUN
ajbmeb-977	128	18	e	e	NOUN
ajbmeb-977	128	19	|	|	ADV
ajbmeb-977	128	20	63	63	NUM
ajbmeb-977	128	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-977	128	22	financial	financial	ADJ
ajbmeb-977	128	23	assets	asset	NOUN
ajbmeb-977	128	24	at	at	ADP
ajbmeb-977	128	25	fair	fair	ADJ
ajbmeb-977	128	26	value	value	NOUN
ajbmeb-977	128	27	through	through	ADP
ajbmeb-977	128	28	other	other	ADJ
ajbmeb-977	128	29	comprehensive	comprehensive	ADJ
ajbmeb-977	128	30	income	income	NOUN
ajbmeb-977	128	31	•	•	NOUN
ajbmeb-977	128	32	verify	verify	VERB
ajbmeb-977	128	33	the	the	DET
ajbmeb-977	128	34	authenticity	authenticity	NOUN
ajbmeb-977	128	35	of	of	ADP
ajbmeb-977	128	36	the	the	DET
ajbmeb-977	128	37	returnees	returnee	NOUN
ajbmeb-977	128	38	of	of	ADP
ajbmeb-977	128	39	shares	share	NOUN
ajbmeb-977	128	40	and	and	CCONJ
ajbmeb-977	128	41	bonds	bond	NOUN
ajbmeb-977	128	42	by	by	ADP
ajbmeb-977	128	43	referring	refer	VERB
ajbmeb-977	128	44	to	to	ADP
ajbmeb-977	128	45	the	the	DET
ajbmeb-977	128	46	certificates	certificate	NOUN
ajbmeb-977	128	47	of	of	ADP
ajbmeb-977	128	48	shares	share	NOUN
ajbmeb-977	128	49	and	and	CCONJ
ajbmeb-977	128	50	bonds	bond	NOUN
ajbmeb-977	128	51	and	and	CCONJ
ajbmeb-977	128	52	any	any	DET
ajbmeb-977	128	53	other	other	ADJ
ajbmeb-977	128	54	documents	document	NOUN
ajbmeb-977	128	55	supporting	support	VERB
ajbmeb-977	128	56	ownership	ownership	NOUN
ajbmeb-977	128	57	.	.	PUNCT
ajbmeb-977	129	1	•	•	NUM
ajbmeb-977	129	2	verifying	verifying	NOUN
ajbmeb-977	129	3	that	that	PRON
ajbmeb-977	129	4	all	all	DET
ajbmeb-977	129	5	financial	financial	ADJ
ajbmeb-977	129	6	transactions	transaction	NOUN
ajbmeb-977	129	7	related	relate	VERB
ajbmeb-977	129	8	to	to	ADP
ajbmeb-977	129	9	financial	financial	ADJ
ajbmeb-977	129	10	assets	asset	NOUN
ajbmeb-977	129	11	(	(	PUNCT
ajbmeb-977	129	12	stocks	stock	NOUN
ajbmeb-977	129	13	and	and	CCONJ
ajbmeb-977	129	14	bonds	bond	NOUN
ajbmeb-977	129	15	)	)	PUNCT
ajbmeb-977	129	16	that	that	PRON
ajbmeb-977	129	17	must	must	AUX
ajbmeb-977	129	18	be	be	AUX
ajbmeb-977	129	19	recorded	record	VERB
ajbmeb-977	129	20	in	in	ADP
ajbmeb-977	129	21	the	the	DET
ajbmeb-977	129	22	books	book	NOUN
ajbmeb-977	129	23	have	have	AUX
ajbmeb-977	129	24	actually	actually	ADV
ajbmeb-977	129	25	been	be	AUX
ajbmeb-977	129	26	recorded	record	VERB
ajbmeb-977	129	27	.	.	PUNCT
ajbmeb-977	130	1	•	•	NUM
ajbmeb-977	130	2	ensure	ensure	VERB
ajbmeb-977	130	3	that	that	SCONJ
ajbmeb-977	130	4	financial	financial	ADJ
ajbmeb-977	130	5	assets	asset	NOUN
ajbmeb-977	130	6	are	be	AUX
ajbmeb-977	130	7	classified	classify	VERB
ajbmeb-977	130	8	into	into	ADP
ajbmeb-977	130	9	the	the	DET
ajbmeb-977	130	10	category	category	NOUN
ajbmeb-977	130	11	of	of	ADP
ajbmeb-977	130	12	financial	financial	ADJ
ajbmeb-977	130	13	assets	asset	NOUN
ajbmeb-977	130	14	at	at	ADP
ajbmeb-977	130	15	fair	fair	ADJ
ajbmeb-977	130	16	value	value	NOUN
ajbmeb-977	130	17	through	through	ADP
ajbmeb-977	130	18	other	other	ADJ
ajbmeb-977	130	19	comprehensive	comprehensive	ADJ
ajbmeb-977	130	20	income	income	NOUN
ajbmeb-977	130	21	through	through	ADP
ajbmeb-977	130	22	:	:	PUNCT
ajbmeb-977	130	23	•	•	ADP
ajbmeb-977	130	24	if	if	SCONJ
ajbmeb-977	130	25	the	the	DET
ajbmeb-977	130	26	objective	objective	NOUN
ajbmeb-977	130	27	of	of	ADP
ajbmeb-977	130	28	the	the	DET
ajbmeb-977	130	29	business	business	NOUN
ajbmeb-977	130	30	model	model	NOUN
ajbmeb-977	130	31	for	for	ADP
ajbmeb-977	130	32	managing	manage	VERB
ajbmeb-977	130	33	financial	financial	ADJ
ajbmeb-977	130	34	assets	asset	NOUN
ajbmeb-977	130	35	is	be	AUX
ajbmeb-977	130	36	to	to	PART
ajbmeb-977	130	37	hold	hold	VERB
ajbmeb-977	130	38	them	they	PRON
ajbmeb-977	130	39	in	in	ADP
ajbmeb-977	130	40	order	order	NOUN
ajbmeb-977	130	41	to	to	PART
ajbmeb-977	130	42	collect	collect	VERB
ajbmeb-977	130	43	cash	cash	NOUN
ajbmeb-977	130	44	flows	flow	NOUN
ajbmeb-977	130	45	and	and	CCONJ
ajbmeb-977	130	46	sell	sell	VERB
ajbmeb-977	130	47	them	they	PRON
ajbmeb-977	130	48	.	.	PUNCT
ajbmeb-977	131	1	•	•	NUM
ajbmeb-977	131	2	high	high	ADJ
ajbmeb-977	131	3	sales	sale	NOUN
ajbmeb-977	131	4	in	in	ADP
ajbmeb-977	131	5	terms	term	NOUN
ajbmeb-977	131	6	of	of	ADP
ajbmeb-977	131	7	periodicity	periodicity	NOUN
ajbmeb-977	131	8	and	and	CCONJ
ajbmeb-977	131	9	value	value	NOUN
ajbmeb-977	131	10	compared	compare	VERB
ajbmeb-977	131	11	to	to	ADP
ajbmeb-977	131	12	the	the	DET
ajbmeb-977	131	13	business	business	NOUN
ajbmeb-977	131	14	model	model	NOUN
ajbmeb-977	131	15	maintained	maintain	VERB
ajbmeb-977	131	16	in	in	ADP
ajbmeb-977	131	17	order	order	NOUN
ajbmeb-977	131	18	to	to	PART
ajbmeb-977	131	19	collect	collect	VERB
ajbmeb-977	131	20	contractual	contractual	ADJ
ajbmeb-977	131	21	cash	cash	NOUN
ajbmeb-977	131	22	flows	flow	NOUN
ajbmeb-977	131	23	.	.	PUNCT
ajbmeb-977	132	1	•	•	NUM
ajbmeb-977	132	2	verifying	verify	VERB
ajbmeb-977	132	3	the	the	DET
ajbmeb-977	132	4	validity	validity	NOUN
ajbmeb-977	132	5	of	of	ADP
ajbmeb-977	132	6	the	the	DET
ajbmeb-977	132	7	fair	fair	ADJ
ajbmeb-977	132	8	value	value	NOUN
ajbmeb-977	132	9	measurement	measurement	NOUN
ajbmeb-977	132	10	of	of	ADP
ajbmeb-977	132	11	financial	financial	ADJ
ajbmeb-977	132	12	assets	asset	NOUN
ajbmeb-977	132	13	.	.	PUNCT
ajbmeb-977	133	1	according	accord	VERB
ajbmeb-977	133	2	to	to	ADP
ajbmeb-977	133	3	the	the	DET
ajbmeb-977	133	4	three	three	NUM
ajbmeb-977	133	5	approaches	approach	NOUN
ajbmeb-977	133	6	specified	specify	VERB
ajbmeb-977	133	7	in	in	ADP
ajbmeb-977	133	8	ifrs	ifrs	PROPN
ajbmeb-977	133	9	13	13	NUM
ajbmeb-977	133	10	(	(	PUNCT
ajbmeb-977	133	11	fair	fair	ADJ
ajbmeb-977	133	12	value	value	NOUN
ajbmeb-977	133	13	measurement	measurement	NOUN
ajbmeb-977	133	14	)	)	PUNCT
ajbmeb-977	133	15	through	through	ADP
ajbmeb-977	133	16	the	the	DET
ajbmeb-977	133	17	following	follow	VERB
ajbmeb-977	133	18	procedures	procedure	NOUN
ajbmeb-977	133	19	:	:	PUNCT
ajbmeb-977	133	20	•	•	ADV
ajbmeb-977	133	21	when	when	SCONJ
ajbmeb-977	133	22	relying	rely	VERB
ajbmeb-977	133	23	on	on	ADP
ajbmeb-977	133	24	the	the	DET
ajbmeb-977	133	25	first	first	ADJ
ajbmeb-977	133	26	and	and	CCONJ
ajbmeb-977	133	27	second	second	ADJ
ajbmeb-977	133	28	approach	approach	NOUN
ajbmeb-977	133	29	to	to	ADP
ajbmeb-977	133	30	measuring	measure	VERB
ajbmeb-977	133	31	the	the	DET
ajbmeb-977	133	32	fair	fair	ADJ
ajbmeb-977	133	33	value	value	NOUN
ajbmeb-977	133	34	,	,	PUNCT
ajbmeb-977	133	35	which	which	PRON
ajbmeb-977	133	36	is	be	AUX
ajbmeb-977	133	37	based	base	VERB
ajbmeb-977	133	38	on	on	ADP
ajbmeb-977	133	39	published	publish	VERB
ajbmeb-977	133	40	prices	price	NOUN
ajbmeb-977	133	41	in	in	ADP
ajbmeb-977	133	42	an	an	DET
ajbmeb-977	133	43	active	active	ADJ
ajbmeb-977	133	44	market	market	NOUN
ajbmeb-977	133	45	or	or	CCONJ
ajbmeb-977	133	46	markets	market	NOUN
ajbmeb-977	133	47	similar	similar	ADJ
ajbmeb-977	133	48	to	to	ADP
ajbmeb-977	133	49	an	an	DET
ajbmeb-977	133	50	active	active	ADJ
ajbmeb-977	133	51	market	market	NOUN
ajbmeb-977	133	52	,	,	PUNCT
ajbmeb-977	133	53	the	the	DET
ajbmeb-977	133	54	auditor	auditor	NOUN
ajbmeb-977	133	55	must	must	AUX
ajbmeb-977	133	56	understand	understand	VERB
ajbmeb-977	133	57	and	and	CCONJ
ajbmeb-977	133	58	examine	examine	VERB
ajbmeb-977	133	59	the	the	DET
ajbmeb-977	133	60	methods	method	NOUN
ajbmeb-977	133	61	through	through	ADP
ajbmeb-977	133	62	which	which	PRON
ajbmeb-977	133	63	the	the	DET
ajbmeb-977	133	64	declared	declare	VERB
ajbmeb-977	133	65	prices	price	NOUN
ajbmeb-977	133	66	used	use	VERB
ajbmeb-977	133	67	in	in	ADP
ajbmeb-977	133	68	evaluating	evaluate	VERB
ajbmeb-977	133	69	the	the	DET
ajbmeb-977	133	70	fair	fair	ADJ
ajbmeb-977	133	71	value	value	NOUN
ajbmeb-977	133	72	were	be	AUX
ajbmeb-977	133	73	obtained	obtain	VERB
ajbmeb-977	133	74	.	.	PUNCT
ajbmeb-977	134	1	•	•	NUM
ajbmeb-977	134	2	when	when	SCONJ
ajbmeb-977	134	3	the	the	DET
ajbmeb-977	134	4	management	management	NOUN
ajbmeb-977	134	5	makes	make	VERB
ajbmeb-977	134	6	fair	fair	ADJ
ajbmeb-977	134	7	value	value	NOUN
ajbmeb-977	134	8	estimates	estimate	NOUN
ajbmeb-977	134	9	according	accord	VERB
ajbmeb-977	134	10	to	to	ADP
ajbmeb-977	134	11	its	its	PRON
ajbmeb-977	134	12	assumptions	assumption	NOUN
ajbmeb-977	134	13	(	(	PUNCT
ajbmeb-977	134	14	in	in	ADP
ajbmeb-977	134	15	the	the	DET
ajbmeb-977	134	16	case	case	NOUN
ajbmeb-977	134	17	of	of	ADP
ajbmeb-977	134	18	prices	price	NOUN
ajbmeb-977	134	19	not	not	PART
ajbmeb-977	134	20	published	publish	VERB
ajbmeb-977	134	21	in	in	ADP
ajbmeb-977	134	22	an	an	DET
ajbmeb-977	134	23	active	active	ADJ
ajbmeb-977	134	24	market	market	NOUN
ajbmeb-977	134	25	)	)	PUNCT
ajbmeb-977	134	26	according	accord	VERB
ajbmeb-977	134	27	to	to	ADP
ajbmeb-977	134	28	the	the	DET
ajbmeb-977	134	29	third	third	ADJ
ajbmeb-977	134	30	approach	approach	NOUN
ajbmeb-977	134	31	,	,	PUNCT
ajbmeb-977	134	32	which	which	PRON
ajbmeb-977	134	33	is	be	AUX
ajbmeb-977	134	34	based	base	VERB
ajbmeb-977	134	35	on	on	ADP
ajbmeb-977	134	36	management	management	NOUN
ajbmeb-977	134	37	estimates	estimate	NOUN
ajbmeb-977	134	38	based	base	VERB
ajbmeb-977	134	39	on	on	ADP
ajbmeb-977	134	40	the	the	DET
ajbmeb-977	134	41	available	available	ADJ
ajbmeb-977	134	42	information	information	NOUN
ajbmeb-977	134	43	,	,	PUNCT
ajbmeb-977	134	44	the	the	DET
ajbmeb-977	134	45	auditor	auditor	NOUN
ajbmeb-977	134	46	must	must	AUX
ajbmeb-977	134	47	,	,	PUNCT
ajbmeb-977	134	48	based	base	VERB
ajbmeb-977	134	49	on	on	ADP
ajbmeb-977	134	50	the	the	DET
ajbmeb-977	134	51	international	international	ADJ
ajbmeb-977	134	52	auditing	auditing	NOUN
ajbmeb-977	134	53	standard	standard	NOUN
ajbmeb-977	134	54	ias	ias	PROPN
ajbmeb-977	134	55	540	540	NUM
ajbmeb-977	134	56	(	(	PUNCT
ajbmeb-977	134	57	auditing	audit	VERB
ajbmeb-977	134	58	accounting	accounting	NOUN
ajbmeb-977	134	59	estimates	estimate	NOUN
ajbmeb-977	134	60	)	)	PUNCT
ajbmeb-977	134	61	,	,	PUNCT
ajbmeb-977	134	62	perform	perform	VERB
ajbmeb-977	134	63	with	with	ADP
ajbmeb-977	134	64	the	the	DET
ajbmeb-977	134	65	following	follow	VERB
ajbmeb-977	134	66	procedures	procedure	NOUN
ajbmeb-977	134	67	.	.	PUNCT
ajbmeb-977	135	1	examining	examine	VERB
ajbmeb-977	135	2	the	the	DET
ajbmeb-977	135	3	information	information	NOUN
ajbmeb-977	135	4	used	use	VERB
ajbmeb-977	135	5	as	as	ADP
ajbmeb-977	135	6	input	input	NOUN
ajbmeb-977	135	7	to	to	ADP
ajbmeb-977	135	8	the	the	DET
ajbmeb-977	135	9	process	process	NOUN
ajbmeb-977	135	10	of	of	ADP
ajbmeb-977	135	11	measuring	measure	VERB
ajbmeb-977	135	12	the	the	DET
ajbmeb-977	135	13	fair	fair	ADJ
ajbmeb-977	135	14	value	value	NOUN
ajbmeb-977	135	15	of	of	ADP
ajbmeb-977	135	16	financial	financial	ADJ
ajbmeb-977	135	17	assets	asset	NOUN
ajbmeb-977	135	18	,	,	PUNCT
ajbmeb-977	135	19	and	and	CCONJ
ajbmeb-977	135	20	evaluating	evaluate	VERB
ajbmeb-977	135	21	the	the	DET
ajbmeb-977	135	22	appropriateness	appropriateness	NOUN
ajbmeb-977	135	23	of	of	ADP
ajbmeb-977	135	24	this	this	DET
ajbmeb-977	135	25	information	information	NOUN
ajbmeb-977	135	26	,	,	PUNCT
ajbmeb-977	135	27	including	include	VERB
ajbmeb-977	135	28	that	that	PRON
ajbmeb-977	135	29	used	use	VERB
ajbmeb-977	135	30	in	in	ADP
ajbmeb-977	135	31	the	the	DET
ajbmeb-977	135	32	expert	expert	NOUN
ajbmeb-977	135	33	's	's	PART
ajbmeb-977	135	34	work	work	NOUN
ajbmeb-977	135	35	and	and	CCONJ
ajbmeb-977	135	36	management	management	NOUN
ajbmeb-977	135	37	's	's	PART
ajbmeb-977	135	38	assumptions	assumption	NOUN
ajbmeb-977	135	39	.	.	PUNCT
ajbmeb-977	136	1	•	•	NUM
ajbmeb-977	136	2	the	the	DET
ajbmeb-977	136	3	auditor	auditor	NOUN
ajbmeb-977	136	4	prepares	prepare	VERB
ajbmeb-977	136	5	independent	independent	ADJ
ajbmeb-977	136	6	estimates	estimate	NOUN
ajbmeb-977	136	7	of	of	ADP
ajbmeb-977	136	8	the	the	DET
ajbmeb-977	136	9	fair	fair	ADJ
ajbmeb-977	136	10	value	value	NOUN
ajbmeb-977	136	11	,	,	PUNCT
ajbmeb-977	136	12	as	as	ADV
ajbmeb-977	136	13	well	well	ADV
ajbmeb-977	136	14	as	as	ADP
ajbmeb-977	136	15	seeking	seek	VERB
ajbmeb-977	136	16	the	the	DET
ajbmeb-977	136	17	assistance	assistance	NOUN
ajbmeb-977	136	18	of	of	ADP
ajbmeb-977	136	19	an	an	DET
ajbmeb-977	136	20	expert	expert	NOUN
ajbmeb-977	136	21	for	for	ADP
ajbmeb-977	136	22	those	those	DET
ajbmeb-977	136	23	estimates	estimate	NOUN
ajbmeb-977	136	24	,	,	PUNCT
ajbmeb-977	136	25	if	if	SCONJ
ajbmeb-977	136	26	necessary	necessary	ADJ
ajbmeb-977	136	27	,	,	PUNCT
ajbmeb-977	136	28	and	and	CCONJ
ajbmeb-977	136	29	compares	compare	VERB
ajbmeb-977	136	30	them	they	PRON
ajbmeb-977	136	31	with	with	ADP
ajbmeb-977	136	32	the	the	DET
ajbmeb-977	136	33	estimates	estimate	NOUN
ajbmeb-977	136	34	prepared	prepare	VERB
ajbmeb-977	136	35	by	by	ADP
ajbmeb-977	136	36	the	the	DET
ajbmeb-977	136	37	management	management	NOUN
ajbmeb-977	136	38	and	and	CCONJ
ajbmeb-977	136	39	examines	examine	VERB
ajbmeb-977	136	40	the	the	DET
ajbmeb-977	136	41	differences	difference	NOUN
ajbmeb-977	136	42	.	.	PUNCT
ajbmeb-977	137	1	•	•	NOUN
ajbmeb-977	137	2	evaluating	evaluate	VERB
ajbmeb-977	137	3	the	the	DET
ajbmeb-977	137	4	adequacy	adequacy	NOUN
ajbmeb-977	137	5	and	and	CCONJ
ajbmeb-977	137	6	appropriateness	appropriateness	NOUN
ajbmeb-977	137	7	of	of	ADP
ajbmeb-977	137	8	the	the	DET
ajbmeb-977	137	9	obtained	obtain	VERB
ajbmeb-977	137	10	evidence	evidence	NOUN
ajbmeb-977	137	11	related	relate	VERB
ajbmeb-977	137	12	to	to	ADP
ajbmeb-977	137	13	measuring	measure	VERB
ajbmeb-977	137	14	the	the	DET
ajbmeb-977	137	15	fair	fair	ADJ
ajbmeb-977	137	16	value	value	NOUN
ajbmeb-977	137	17	of	of	ADP
ajbmeb-977	137	18	the	the	DET
ajbmeb-977	137	19	financial	financial	ADJ
ajbmeb-977	137	20	assets	asset	NOUN
ajbmeb-977	137	21	under	under	ADP
ajbmeb-977	137	22	audit	audit	NOUN
ajbmeb-977	137	23	.	.	PUNCT
ajbmeb-977	138	1	•	•	PUNCT
ajbmeb-977	139	1	checking	check	VERB
ajbmeb-977	139	2	the	the	DET
ajbmeb-977	139	3	reasonableness	reasonableness	NOUN
ajbmeb-977	139	4	of	of	ADP
ajbmeb-977	139	5	the	the	DET
ajbmeb-977	139	6	assumptions	assumption	NOUN
ajbmeb-977	139	7	made	make	VERB
ajbmeb-977	139	8	by	by	ADP
ajbmeb-977	139	9	management	management	NOUN
ajbmeb-977	139	10	when	when	SCONJ
ajbmeb-977	139	11	measuring	measure	VERB
ajbmeb-977	139	12	the	the	DET
ajbmeb-977	139	13	fair	fair	ADJ
ajbmeb-977	139	14	value	value	NOUN
ajbmeb-977	139	15	of	of	ADP
ajbmeb-977	139	16	financial	financial	ADJ
ajbmeb-977	139	17	assets	asset	NOUN
ajbmeb-977	139	18	through	through	ADP
ajbmeb-977	139	19	the	the	DET
ajbmeb-977	139	20	following	follow	VERB
ajbmeb-977	139	21	procedures	procedure	NOUN
ajbmeb-977	139	22	:	:	PUNCT
ajbmeb-977	139	23	•	•	NUM
ajbmeb-977	139	24	•	•	NOUN
ajbmeb-977	139	25	the	the	DET
ajbmeb-977	139	26	extent	extent	NOUN
ajbmeb-977	139	27	to	to	PART
ajbmeb-977	139	28	which	which	PRON
ajbmeb-977	139	29	the	the	DET
ajbmeb-977	139	30	measurement	measurement	NOUN
ajbmeb-977	139	31	techniques	technique	NOUN
ajbmeb-977	139	32	and	and	CCONJ
ajbmeb-977	139	33	assumptions	assumption	NOUN
ajbmeb-977	139	34	set	set	VERB
ajbmeb-977	139	35	by	by	ADP
ajbmeb-977	139	36	the	the	DET
ajbmeb-977	139	37	management	management	NOUN
ajbmeb-977	139	38	in	in	ADP
ajbmeb-977	139	39	determining	determine	VERB
ajbmeb-977	139	40	the	the	DET
ajbmeb-977	139	41	fair	fair	ADJ
ajbmeb-977	139	42	value	value	NOUN
ajbmeb-977	139	43	are	be	AUX
ajbmeb-977	139	44	consistent	consistent	ADJ
ajbmeb-977	139	45	with	with	ADP
ajbmeb-977	139	46	international	international	ADJ
ajbmeb-977	139	47	financial	financial	ADJ
ajbmeb-977	139	48	accounting	accounting	NOUN
ajbmeb-977	139	49	and	and	CCONJ
ajbmeb-977	139	50	reporting	reporting	NOUN
ajbmeb-977	139	51	standards	standard	NOUN
ajbmeb-977	139	52	,	,	PUNCT
ajbmeb-977	139	53	and	and	CCONJ
ajbmeb-977	139	54	the	the	DET
ajbmeb-977	139	55	extent	extent	NOUN
ajbmeb-977	139	56	to	to	PART
ajbmeb-977	139	57	which	which	PRON
ajbmeb-977	139	58	they	they	PRON
ajbmeb-977	139	59	are	be	AUX
ajbmeb-977	139	60	applied	apply	VERB
ajbmeb-977	139	61	consistently	consistently	ADV
ajbmeb-977	139	62	during	during	ADP
ajbmeb-977	139	63	the	the	DET
ajbmeb-977	139	64	financial	financial	ADJ
ajbmeb-977	139	65	periods	period	NOUN
ajbmeb-977	139	66	.	.	PUNCT
ajbmeb-977	140	1	•	•	NUM
ajbmeb-977	140	2	verify	verify	VERB
ajbmeb-977	140	3	whether	whether	SCONJ
ajbmeb-977	140	4	subsequent	subsequent	ADJ
ajbmeb-977	140	5	events	event	NOUN
ajbmeb-977	140	6	that	that	PRON
ajbmeb-977	140	7	occur	occur	VERB
ajbmeb-977	140	8	after	after	ADP
ajbmeb-977	140	9	the	the	DET
ajbmeb-977	140	10	date	date	NOUN
ajbmeb-977	140	11	of	of	ADP
ajbmeb-977	140	12	preparing	prepare	VERB
ajbmeb-977	140	13	the	the	DET
ajbmeb-977	140	14	report	report	NOUN
ajbmeb-977	140	15	require	require	VERB
ajbmeb-977	140	16	adjustments	adjustment	NOUN
ajbmeb-977	140	17	in	in	ADP
ajbmeb-977	140	18	the	the	DET
ajbmeb-977	140	19	fair	fair	ADJ
ajbmeb-977	140	20	value	value	NOUN
ajbmeb-977	140	21	measurements	measurement	NOUN
ajbmeb-977	140	22	of	of	ADP
ajbmeb-977	140	23	the	the	DET
ajbmeb-977	140	24	financial	financial	ADJ
ajbmeb-977	140	25	assets	asset	NOUN
ajbmeb-977	140	26	.	.	PUNCT
ajbmeb-977	141	1	•	•	NUM
ajbmeb-977	141	2	ensure	ensure	VERB
ajbmeb-977	141	3	that	that	SCONJ
ajbmeb-977	141	4	changes	change	NOUN
ajbmeb-977	141	5	in	in	ADP
ajbmeb-977	141	6	the	the	DET
ajbmeb-977	141	7	fair	fair	ADJ
ajbmeb-977	141	8	value	value	NOUN
ajbmeb-977	141	9	related	relate	VERB
ajbmeb-977	141	10	to	to	ADP
ajbmeb-977	141	11	financial	financial	ADJ
ajbmeb-977	141	12	assets	asset	NOUN
ajbmeb-977	141	13	are	be	AUX
ajbmeb-977	141	14	shown	show	VERB
ajbmeb-977	141	15	through	through	ADP
ajbmeb-977	141	16	other	other	ADJ
ajbmeb-977	141	17	comprehensive	comprehensive	ADJ
ajbmeb-977	141	18	income	income	NOUN
ajbmeb-977	141	19	,	,	PUNCT
ajbmeb-977	141	20	in	in	ADP
ajbmeb-977	141	21	the	the	DET
ajbmeb-977	141	22	statement	statement	NOUN
ajbmeb-977	141	23	of	of	ADP
ajbmeb-977	141	24	other	other	ADJ
ajbmeb-977	141	25	comprehensive	comprehensive	ADJ
ajbmeb-977	141	26	income	income	NOUN
ajbmeb-977	141	27	and	and	CCONJ
ajbmeb-977	141	28	equity	equity	NOUN
ajbmeb-977	141	29	items	item	NOUN
ajbmeb-977	141	30	in	in	ADP
ajbmeb-977	141	31	the	the	DET
ajbmeb-977	141	32	statement	statement	NOUN
ajbmeb-977	141	33	of	of	ADP
ajbmeb-977	141	34	financial	financial	ADJ
ajbmeb-977	141	35	position	position	NOUN
ajbmeb-977	141	36	.	.	PUNCT
ajbmeb-977	142	1	•	•	NUM
ajbmeb-977	142	2	ensure	ensure	VERB
ajbmeb-977	142	3	that	that	SCONJ
ajbmeb-977	142	4	the	the	DET
ajbmeb-977	142	5	gains	gain	NOUN
ajbmeb-977	142	6	or	or	CCONJ
ajbmeb-977	142	7	losses	loss	NOUN
ajbmeb-977	142	8	resulting	result	VERB
ajbmeb-977	142	9	from	from	ADP
ajbmeb-977	142	10	selling	sell	VERB
ajbmeb-977	142	11	part	part	NOUN
ajbmeb-977	142	12	of	of	ADP
ajbmeb-977	142	13	the	the	DET
ajbmeb-977	142	14	financial	financial	ADJ
ajbmeb-977	142	15	assets	asset	NOUN
ajbmeb-977	142	16	at	at	ADP
ajbmeb-977	142	17	fair	fair	ADJ
ajbmeb-977	142	18	value	value	NOUN
ajbmeb-977	142	19	through	through	ADP
ajbmeb-977	142	20	other	other	ADJ
ajbmeb-977	142	21	comprehensive	comprehensive	ADJ
ajbmeb-977	142	22	income	income	NOUN
ajbmeb-977	142	23	are	be	AUX
ajbmeb-977	142	24	shown	show	VERB
ajbmeb-977	142	25	in	in	ADP
ajbmeb-977	142	26	the	the	DET
ajbmeb-977	142	27	statement	statement	NOUN
ajbmeb-977	142	28	of	of	ADP
ajbmeb-977	142	29	other	other	ADJ
ajbmeb-977	142	30	comprehensive	comprehensive	ADJ
ajbmeb-977	142	31	income	income	NOUN
ajbmeb-977	142	32	and	and	CCONJ
ajbmeb-977	142	33	equity	equity	NOUN
ajbmeb-977	142	34	items	item	NOUN
ajbmeb-977	142	35	,	,	PUNCT
ajbmeb-977	142	36	with	with	ADP
ajbmeb-977	142	37	the	the	DET
ajbmeb-977	142	38	transfer	transfer	NOUN
ajbmeb-977	142	39	of	of	ADP
ajbmeb-977	142	40	the	the	DET
ajbmeb-977	142	41	fair	fair	ADJ
ajbmeb-977	142	42	value	value	NOUN
ajbmeb-977	142	43	reserve	reserve	NOUN
ajbmeb-977	142	44	presented	present	VERB
ajbmeb-977	142	45	within	within	ADP
ajbmeb-977	142	46	the	the	DET
ajbmeb-977	142	47	statement	statement	NOUN
ajbmeb-977	142	48	of	of	ADP
ajbmeb-977	142	49	other	other	ADJ
ajbmeb-977	142	50	comprehensive	comprehensive	ADJ
ajbmeb-977	142	51	income	income	NOUN
ajbmeb-977	142	52	and	and	CCONJ
ajbmeb-977	142	53	equity	equity	NOUN
ajbmeb-977	142	54	to	to	ADP
ajbmeb-977	142	55	the	the	DET
ajbmeb-977	142	56	item	item	NOUN
ajbmeb-977	142	57	of	of	ADP
ajbmeb-977	142	58	retained	retain	VERB
ajbmeb-977	142	59	earnings	earning	NOUN
ajbmeb-977	142	60	.	.	PUNCT
ajbmeb-977	143	1	•	•	NUM
ajbmeb-977	143	2	ensure	ensure	VERB
ajbmeb-977	143	3	that	that	SCONJ
ajbmeb-977	143	4	the	the	DET
ajbmeb-977	143	5	realized	realize	VERB
ajbmeb-977	143	6	investment	investment	NOUN
ajbmeb-977	143	7	revenues	revenue	NOUN
ajbmeb-977	143	8	have	have	AUX
ajbmeb-977	143	9	been	be	AUX
ajbmeb-977	143	10	received	receive	VERB
ajbmeb-977	143	11	and	and	CCONJ
ajbmeb-977	143	12	that	that	SCONJ
ajbmeb-977	143	13	they	they	PRON
ajbmeb-977	143	14	have	have	AUX
ajbmeb-977	143	15	been	be	AUX
ajbmeb-977	143	16	included	include	VERB
ajbmeb-977	143	17	in	in	ADP
ajbmeb-977	143	18	the	the	DET
ajbmeb-977	143	19	revenue	revenue	NOUN
ajbmeb-977	143	20	items	item	NOUN
ajbmeb-977	143	21	in	in	ADP
ajbmeb-977	143	22	the	the	DET
ajbmeb-977	143	23	profit	profit	NOUN
ajbmeb-977	143	24	and	and	CCONJ
ajbmeb-977	143	25	loss	loss	NOUN
ajbmeb-977	143	26	statement	statement	NOUN
ajbmeb-977	143	27	.	.	PUNCT
ajbmeb-977	144	1	•	•	NUM
ajbmeb-977	144	2	evaluation	evaluation	NOUN
ajbmeb-977	144	3	of	of	ADP
ajbmeb-977	144	4	the	the	DET
ajbmeb-977	144	5	fair	fair	ADJ
ajbmeb-977	144	6	and	and	CCONJ
ajbmeb-977	144	7	adequate	adequate	ADJ
ajbmeb-977	144	8	presentation	presentation	NOUN
ajbmeb-977	144	9	of	of	ADP
ajbmeb-977	144	10	financial	financial	ADJ
ajbmeb-977	144	11	assets	asset	NOUN
ajbmeb-977	144	12	through	through	ADP
ajbmeb-977	144	13	other	other	ADJ
ajbmeb-977	144	14	comprehensive	comprehensive	ADJ
ajbmeb-977	144	15	income	income	NOUN
ajbmeb-977	144	16	in	in	ADP
ajbmeb-977	144	17	the	the	DET
ajbmeb-977	144	18	financial	financial	ADJ
ajbmeb-977	144	19	statements	statement	NOUN
ajbmeb-977	144	20	.	.	PUNCT
ajbmeb-977	145	1	american	american	ADJ
ajbmeb-977	145	2	journal	journal	PROPN
ajbmeb-977	145	3	of	of	ADP
ajbmeb-977	145	4	business	business	NOUN
ajbmeb-977	145	5	management	management	NOUN
ajbmeb-977	145	6	,	,	PUNCT
ajbmeb-977	145	7	economics	economic	NOUN
ajbmeb-977	145	8	and	and	CCONJ
ajbmeb-977	145	9	banking	banking	NOUN
ajbmeb-977	145	10	volume	volume	NOUN
ajbmeb-977	145	11	13	13	NUM
ajbmeb-977	145	12	june	june	PROPN
ajbmeb-977	145	13	,	,	PUNCT
ajbmeb-977	145	14	2023	2023	NUM
ajbmeb-977	145	15	p	p	NOUN
ajbmeb-977	145	16	a	a	DET
ajbmeb-977	145	17	g	g	NOUN
ajbmeb-977	145	18	e	e	NOUN
ajbmeb-977	145	19	|	|	ADV
ajbmeb-977	145	20	64	64	NUM
ajbmeb-977	145	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-977	145	22	third	third	NOUN
ajbmeb-977	145	23	:	:	PUNCT
ajbmeb-977	145	24	expected	expect	VERB
ajbmeb-977	145	25	credit	credit	NOUN
ajbmeb-977	145	26	loss	loss	NOUN
ajbmeb-977	145	27	verification	verification	NOUN
ajbmeb-977	145	28	procedures	procedure	NOUN
ajbmeb-977	145	29	:	:	PUNCT
ajbmeb-977	145	30	the	the	DET
ajbmeb-977	145	31	following	follow	VERB
ajbmeb-977	145	32	procedures	procedure	NOUN
ajbmeb-977	145	33	must	must	AUX
ajbmeb-977	145	34	be	be	AUX
ajbmeb-977	145	35	followed	follow	VERB
ajbmeb-977	145	36	to	to	PART
ajbmeb-977	145	37	verify	verify	VERB
ajbmeb-977	145	38	expected	expect	VERB
ajbmeb-977	145	39	credit	credit	NOUN
ajbmeb-977	145	40	losses	loss	NOUN
ajbmeb-977	145	41	:	:	PUNCT
ajbmeb-977	145	42	•	•	ADP
ajbmeb-977	145	43	obtaining	obtain	VERB
ajbmeb-977	145	44	an	an	DET
ajbmeb-977	145	45	understanding	understanding	NOUN
ajbmeb-977	145	46	of	of	ADP
ajbmeb-977	145	47	the	the	DET
ajbmeb-977	145	48	main	main	ADJ
ajbmeb-977	145	49	credit	credit	NOUN
ajbmeb-977	145	50	operations	operation	NOUN
ajbmeb-977	145	51	of	of	ADP
ajbmeb-977	145	52	the	the	DET
ajbmeb-977	145	53	entity	entity	NOUN
ajbmeb-977	145	54	represented	represent	VERB
ajbmeb-977	145	55	in	in	ADP
ajbmeb-977	145	56	granting	grant	VERB
ajbmeb-977	145	57	and	and	CCONJ
ajbmeb-977	145	58	monitoring	monitor	VERB
ajbmeb-977	145	59	credit	credit	NOUN
ajbmeb-977	145	60	,	,	PUNCT
ajbmeb-977	145	61	determining	determine	VERB
ajbmeb-977	145	62	provisions	provision	NOUN
ajbmeb-977	145	63	,	,	PUNCT
ajbmeb-977	145	64	and	and	CCONJ
ajbmeb-977	145	65	examining	examine	VERB
ajbmeb-977	145	66	the	the	DET
ajbmeb-977	145	67	operational	operational	ADJ
ajbmeb-977	145	68	effectiveness	effectiveness	NOUN
ajbmeb-977	145	69	of	of	ADP
ajbmeb-977	145	70	the	the	DET
ajbmeb-977	145	71	entity	entity	NOUN
ajbmeb-977	145	72	's	's	PART
ajbmeb-977	145	73	internal	internal	ADJ
ajbmeb-977	145	74	control	control	NOUN
ajbmeb-977	145	75	system	system	NOUN
ajbmeb-977	145	76	.	.	PUNCT
ajbmeb-977	146	1	•	•	NUM
ajbmeb-977	146	2	ensure	ensure	VERB
ajbmeb-977	146	3	that	that	SCONJ
ajbmeb-977	146	4	all	all	DET
ajbmeb-977	146	5	financial	financial	ADJ
ajbmeb-977	146	6	assets	asset	NOUN
ajbmeb-977	146	7	on	on	ADP
ajbmeb-977	146	8	the	the	DET
ajbmeb-977	146	9	balance	balance	NOUN
ajbmeb-977	146	10	sheet	sheet	NOUN
ajbmeb-977	146	11	and	and	CCONJ
ajbmeb-977	146	12	off	off	ADP
ajbmeb-977	146	13	-	-	PUNCT
ajbmeb-977	146	14	balance	balance	NOUN
ajbmeb-977	146	15	sheet	sheet	NOUN
ajbmeb-977	146	16	accounts	account	NOUN
ajbmeb-977	146	17	that	that	PRON
ajbmeb-977	146	18	are	be	AUX
ajbmeb-977	146	19	subject	subject	ADJ
ajbmeb-977	146	20	to	to	ADP
ajbmeb-977	146	21	measuring	measure	VERB
ajbmeb-977	146	22	expected	expect	VERB
ajbmeb-977	146	23	credit	credit	NOUN
ajbmeb-977	146	24	losses	loss	NOUN
ajbmeb-977	146	25	are	be	AUX
ajbmeb-977	146	26	included	include	VERB
ajbmeb-977	146	27	within	within	ADP
ajbmeb-977	146	28	the	the	DET
ajbmeb-977	146	29	three	three	NUM
ajbmeb-977	146	30	stages	stage	NOUN
ajbmeb-977	146	31	specified	specify	VERB
ajbmeb-977	146	32	in	in	ADP
ajbmeb-977	146	33	the	the	DET
ajbmeb-977	146	34	standard	standard	NOUN
ajbmeb-977	146	35	.	.	PUNCT
ajbmeb-977	147	1	•	•	NUM
ajbmeb-977	147	2	verify	verify	VERB
ajbmeb-977	147	3	the	the	DET
ajbmeb-977	147	4	correctness	correctness	NOUN
ajbmeb-977	147	5	,	,	PUNCT
ajbmeb-977	147	6	completeness	completeness	NOUN
ajbmeb-977	147	7	and	and	CCONJ
ajbmeb-977	147	8	accuracy	accuracy	NOUN
ajbmeb-977	147	9	of	of	ADP
ajbmeb-977	147	10	the	the	DET
ajbmeb-977	147	11	information	information	NOUN
ajbmeb-977	147	12	used	use	VERB
ajbmeb-977	147	13	,	,	PUNCT
ajbmeb-977	147	14	whether	whether	SCONJ
ajbmeb-977	147	15	it	it	PRON
ajbmeb-977	147	16	is	be	AUX
ajbmeb-977	147	17	historical	historical	ADJ
ajbmeb-977	147	18	or	or	CCONJ
ajbmeb-977	147	19	represents	represent	VERB
ajbmeb-977	147	20	the	the	DET
ajbmeb-977	147	21	current	current	ADJ
ajbmeb-977	147	22	situation	situation	NOUN
ajbmeb-977	147	23	or	or	CCONJ
ajbmeb-977	147	24	about	about	ADP
ajbmeb-977	147	25	future	future	ADJ
ajbmeb-977	147	26	forecasts	forecast	NOUN
ajbmeb-977	147	27	or	or	CCONJ
ajbmeb-977	147	28	macroeconomic	macroeconomic	ADJ
ajbmeb-977	147	29	indicators	indicator	NOUN
ajbmeb-977	147	30	.	.	PUNCT
ajbmeb-977	148	1	the	the	DET
ajbmeb-977	148	2	auditor	auditor	NOUN
ajbmeb-977	148	3	evaluates	evaluate	VERB
ajbmeb-977	148	4	the	the	DET
ajbmeb-977	148	5	following	follow	VERB
ajbmeb-977	148	6	evaluation	evaluation	NOUN
ajbmeb-977	148	7	of	of	ADP
ajbmeb-977	148	8	the	the	DET
ajbmeb-977	148	9	entity	entity	NOUN
ajbmeb-977	148	10	impairment	impairment	NOUN
ajbmeb-977	148	11	provisions	provision	NOUN
ajbmeb-977	148	12	policy	policy	NOUN
ajbmeb-977	148	13	based	base	VERB
ajbmeb-977	148	14	on	on	ADP
ajbmeb-977	148	15	(	(	PUNCT
ajbmeb-977	148	16	ifrs	ifrs	NOUN
ajbmeb-977	148	17	9	9	NUM
ajbmeb-977	148	18	)	)	PUNCT
ajbmeb-977	148	19	including	include	VERB
ajbmeb-977	148	20	the	the	DET
ajbmeb-977	148	21	standard	standard	NOUN
ajbmeb-977	148	22	of	of	ADP
ajbmeb-977	148	23	significant	significant	ADJ
ajbmeb-977	148	24	increase	increase	NOUN
ajbmeb-977	148	25	in	in	ADP
ajbmeb-977	148	26	credit	credit	NOUN
ajbmeb-977	148	27	risk	risk	NOUN
ajbmeb-977	148	28	with	with	ADP
ajbmeb-977	148	29	the	the	DET
ajbmeb-977	148	30	requirements	requirement	NOUN
ajbmeb-977	148	31	of	of	ADP
ajbmeb-977	148	32	(	(	PUNCT
ajbmeb-977	148	33	ifrs	ifrs	NOUN
ajbmeb-977	148	34	9	9	NUM
ajbmeb-977	148	35	)	)	PUNCT
ajbmeb-977	148	36	.	.	PUNCT
ajbmeb-977	149	1	•	•	NUM
ajbmeb-977	149	2	evaluation	evaluation	NOUN
ajbmeb-977	149	3	of	of	ADP
ajbmeb-977	149	4	the	the	DET
ajbmeb-977	149	5	methods	method	NOUN
ajbmeb-977	149	6	and	and	CCONJ
ajbmeb-977	149	7	methodology	methodology	NOUN
ajbmeb-977	149	8	of	of	ADP
ajbmeb-977	149	9	the	the	DET
ajbmeb-977	149	10	unit	unit	NOUN
ajbmeb-977	149	11	credit	credit	NOUN
ajbmeb-977	149	12	losses	loss	NOUN
ajbmeb-977	149	13	model	model	NOUN
ajbmeb-977	149	14	against	against	ADP
ajbmeb-977	149	15	the	the	DET
ajbmeb-977	149	16	requirements	requirement	NOUN
ajbmeb-977	149	17	of	of	ADP
ajbmeb-977	149	18	(	(	PUNCT
ajbmeb-977	149	19	ifrs	ifrs	NOUN
ajbmeb-977	149	20	9	9	NUM
ajbmeb-977	149	21	)	)	PUNCT
ajbmeb-977	149	22	.	.	PUNCT
ajbmeb-977	150	1	•	•	NUM
ajbmeb-977	150	2	evaluation	evaluation	NOUN
ajbmeb-977	150	3	of	of	ADP
ajbmeb-977	150	4	the	the	DET
ajbmeb-977	150	5	validity	validity	NOUN
ajbmeb-977	150	6	of	of	ADP
ajbmeb-977	150	7	the	the	DET
ajbmeb-977	150	8	credit	credit	NOUN
ajbmeb-977	150	9	rating	rating	NOUN
ajbmeb-977	150	10	of	of	ADP
ajbmeb-977	150	11	the	the	DET
ajbmeb-977	150	12	entity	entity	NOUN
ajbmeb-977	150	13	.	.	PUNCT
ajbmeb-977	151	1	•	•	NUM
ajbmeb-977	151	2	checking	check	VERB
ajbmeb-977	151	3	the	the	DET
ajbmeb-977	151	4	validity	validity	NOUN
ajbmeb-977	151	5	of	of	ADP
ajbmeb-977	151	6	theories	theory	NOUN
ajbmeb-977	151	7	and	and	CCONJ
ajbmeb-977	151	8	the	the	DET
ajbmeb-977	151	9	integrity	integrity	NOUN
ajbmeb-977	151	10	of	of	ADP
ajbmeb-977	151	11	the	the	DET
ajbmeb-977	151	12	mathematical	mathematical	ADJ
ajbmeb-977	151	13	operations	operation	NOUN
ajbmeb-977	151	14	of	of	ADP
ajbmeb-977	151	15	the	the	DET
ajbmeb-977	151	16	models	model	NOUN
ajbmeb-977	151	17	.	.	PUNCT
ajbmeb-977	152	1	•	•	NUM
ajbmeb-977	152	2	•	•	NOUN
ajbmeb-977	152	3	checking	check	VERB
ajbmeb-977	152	4	the	the	DET
ajbmeb-977	152	5	future	future	ADJ
ajbmeb-977	152	6	assumptions	assumption	NOUN
ajbmeb-977	152	7	(	(	PUNCT
ajbmeb-977	152	8	macroeconomic	macroeconomic	ADJ
ajbmeb-977	152	9	indicators	indicator	NOUN
ajbmeb-977	152	10	)	)	PUNCT
ajbmeb-977	152	11	used	use	VERB
ajbmeb-977	152	12	by	by	ADP
ajbmeb-977	152	13	the	the	DET
ajbmeb-977	152	14	bank	bank	NOUN
ajbmeb-977	152	15	in	in	ADP
ajbmeb-977	152	16	calculating	calculate	VERB
ajbmeb-977	152	17	the	the	DET
ajbmeb-977	152	18	expected	expect	VERB
ajbmeb-977	152	19	credit	credit	NOUN
ajbmeb-977	152	20	losses	loss	NOUN
ajbmeb-977	152	21	and	and	CCONJ
ajbmeb-977	152	22	comparing	compare	VERB
ajbmeb-977	152	23	them	they	PRON
ajbmeb-977	152	24	with	with	ADP
ajbmeb-977	152	25	the	the	DET
ajbmeb-977	152	26	available	available	ADJ
ajbmeb-977	152	27	information	information	NOUN
ajbmeb-977	152	28	and	and	CCONJ
ajbmeb-977	152	29	how	how	SCONJ
ajbmeb-977	152	30	they	they	PRON
ajbmeb-977	152	31	were	be	AUX
ajbmeb-977	152	32	integrated	integrate	VERB
ajbmeb-977	152	33	in	in	ADP
ajbmeb-977	152	34	determining	determine	VERB
ajbmeb-977	152	35	the	the	DET
ajbmeb-977	152	36	expected	expect	VERB
ajbmeb-977	152	37	credit	credit	NOUN
ajbmeb-977	152	38	losses	loss	NOUN
ajbmeb-977	152	39	.	.	PUNCT
ajbmeb-977	153	1	•	•	NUM
ajbmeb-977	153	2	the	the	DET
ajbmeb-977	153	3	auditor	auditor	NOUN
ajbmeb-977	153	4	understands	understand	VERB
ajbmeb-977	153	5	the	the	DET
ajbmeb-977	153	6	design	design	NOUN
ajbmeb-977	153	7	and	and	CCONJ
ajbmeb-977	153	8	examination	examination	NOUN
ajbmeb-977	153	9	of	of	ADP
ajbmeb-977	153	10	the	the	DET
ajbmeb-977	153	11	operational	operational	ADJ
ajbmeb-977	153	12	effectiveness	effectiveness	NOUN
ajbmeb-977	153	13	of	of	ADP
ajbmeb-977	153	14	the	the	DET
ajbmeb-977	153	15	internal	internal	ADJ
ajbmeb-977	153	16	control	control	NOUN
ajbmeb-977	153	17	related	relate	VERB
ajbmeb-977	153	18	to	to	ADP
ajbmeb-977	153	19	the	the	DET
ajbmeb-977	153	20	expected	expect	VERB
ajbmeb-977	153	21	credit	credit	NOUN
ajbmeb-977	153	22	losses	loss	NOUN
ajbmeb-977	153	23	model	model	NOUN
ajbmeb-977	153	24	,	,	PUNCT
ajbmeb-977	153	25	including	include	VERB
ajbmeb-977	153	26	building	build	VERB
ajbmeb-977	153	27	the	the	DET
ajbmeb-977	153	28	model	model	NOUN
ajbmeb-977	153	29	and	and	CCONJ
ajbmeb-977	153	30	approving	approve	VERB
ajbmeb-977	153	31	it	it	PRON
ajbmeb-977	153	32	and	and	CCONJ
ajbmeb-977	153	33	follow	follow	VERB
ajbmeb-977	153	34	-	-	PUNCT
ajbmeb-977	153	35	up	up	ADP
ajbmeb-977	153	36	/	/	SYM
ajbmeb-977	153	37	continuous	continuous	ADJ
ajbmeb-977	153	38	verification	verification	NOUN
ajbmeb-977	153	39	and	and	CCONJ
ajbmeb-977	153	40	governance	governance	NOUN
ajbmeb-977	153	41	around	around	ADP
ajbmeb-977	153	42	the	the	DET
ajbmeb-977	153	43	model	model	NOUN
ajbmeb-977	153	44	and	and	CCONJ
ajbmeb-977	153	45	the	the	DET
ajbmeb-977	153	46	accuracy	accuracy	NOUN
ajbmeb-977	153	47	of	of	ADP
ajbmeb-977	153	48	the	the	DET
ajbmeb-977	153	49	calculations	calculation	NOUN
ajbmeb-977	153	50	,	,	PUNCT
ajbmeb-977	153	51	as	as	ADV
ajbmeb-977	153	52	well	well	ADV
ajbmeb-977	153	53	as	as	ADP
ajbmeb-977	153	54	verifying	verify	VERB
ajbmeb-977	153	55	the	the	DET
ajbmeb-977	153	56	validity	validity	NOUN
ajbmeb-977	153	57	,	,	PUNCT
ajbmeb-977	153	58	completeness	completeness	NOUN
ajbmeb-977	153	59	and	and	CCONJ
ajbmeb-977	153	60	accuracy	accuracy	NOUN
ajbmeb-977	153	61	of	of	ADP
ajbmeb-977	153	62	the	the	DET
ajbmeb-977	153	63	data	datum	NOUN
ajbmeb-977	153	64	used	use	VERB
ajbmeb-977	153	65	and	and	CCONJ
ajbmeb-977	153	66	the	the	DET
ajbmeb-977	153	67	reasonableness	reasonableness	NOUN
ajbmeb-977	153	68	of	of	ADP
ajbmeb-977	153	69	management	management	NOUN
ajbmeb-977	153	70	assumptions	assumption	NOUN
ajbmeb-977	153	71	.	.	PUNCT
ajbmeb-977	154	1	•	•	NOUN
ajbmeb-977	154	2	evaluating	evaluate	VERB
ajbmeb-977	154	3	the	the	DET
ajbmeb-977	154	4	appropriateness	appropriateness	NOUN
ajbmeb-977	154	5	of	of	ADP
ajbmeb-977	154	6	the	the	DET
ajbmeb-977	154	7	accounting	accounting	NOUN
ajbmeb-977	154	8	policies	policy	NOUN
ajbmeb-977	154	9	used	use	VERB
ajbmeb-977	154	10	in	in	ADP
ajbmeb-977	154	11	measuring	measure	VERB
ajbmeb-977	154	12	expected	expect	VERB
ajbmeb-977	154	13	credit	credit	NOUN
ajbmeb-977	154	14	losses	loss	NOUN
ajbmeb-977	154	15	,	,	PUNCT
ajbmeb-977	154	16	including	include	VERB
ajbmeb-977	154	17	the	the	DET
ajbmeb-977	154	18	significant	significant	ADJ
ajbmeb-977	154	19	increase	increase	NOUN
ajbmeb-977	154	20	in	in	ADP
ajbmeb-977	154	21	credit	credit	NOUN
ajbmeb-977	154	22	risk	risk	NOUN
ajbmeb-977	154	23	,	,	PUNCT
ajbmeb-977	154	24	i.e.	i.e.	X
ajbmeb-977	154	25	the	the	DET
ajbmeb-977	154	26	indicators	indicator	NOUN
ajbmeb-977	154	27	set	set	VERB
ajbmeb-977	154	28	by	by	ADP
ajbmeb-977	154	29	the	the	DET
ajbmeb-977	154	30	management	management	NOUN
ajbmeb-977	154	31	that	that	PRON
ajbmeb-977	154	32	indicate	indicate	VERB
ajbmeb-977	154	33	the	the	DET
ajbmeb-977	154	34	transfer	transfer	NOUN
ajbmeb-977	154	35	of	of	ADP
ajbmeb-977	154	36	the	the	DET
ajbmeb-977	154	37	financial	financial	ADJ
ajbmeb-977	154	38	asset	asset	NOUN
ajbmeb-977	154	39	between	between	ADP
ajbmeb-977	154	40	stages	stage	NOUN
ajbmeb-977	154	41	at	at	ADP
ajbmeb-977	154	42	the	the	DET
ajbmeb-977	154	43	date	date	NOUN
ajbmeb-977	154	44	of	of	ADP
ajbmeb-977	154	45	each	each	DET
ajbmeb-977	154	46	report	report	NOUN
ajbmeb-977	154	47	.	.	PUNCT
ajbmeb-977	155	1	•	•	NOUN
ajbmeb-977	155	2	verifying	verify	VERB
ajbmeb-977	155	3	how	how	SCONJ
ajbmeb-977	155	4	debt	debt	NOUN
ajbmeb-977	155	5	instruments	instrument	NOUN
ajbmeb-977	155	6	are	be	AUX
ajbmeb-977	155	7	grouped	group	VERB
ajbmeb-977	155	8	if	if	SCONJ
ajbmeb-977	155	9	expected	expect	VERB
ajbmeb-977	155	10	credit	credit	NOUN
ajbmeb-977	155	11	losses	loss	NOUN
ajbmeb-977	155	12	are	be	AUX
ajbmeb-977	155	13	measured	measure	VERB
ajbmeb-977	155	14	on	on	ADP
ajbmeb-977	155	15	a	a	DET
ajbmeb-977	155	16	collective	collective	ADJ
ajbmeb-977	155	17	basis	basis	NOUN
ajbmeb-977	155	18	.	.	PUNCT
ajbmeb-977	156	1	•	•	PUNCT
ajbmeb-977	156	2	checking	check	VERB
ajbmeb-977	156	3	the	the	DET
ajbmeb-977	156	4	bank	bank	NOUN
ajbmeb-977	156	5	's	's	PART
ajbmeb-977	156	6	write	write	NOUN
ajbmeb-977	156	7	-	-	PUNCT
ajbmeb-977	156	8	off	off	ADP
ajbmeb-977	156	9	policy	policy	NOUN
ajbmeb-977	156	10	,	,	PUNCT
ajbmeb-977	156	11	including	include	VERB
ajbmeb-977	156	12	indications	indication	NOUN
ajbmeb-977	156	13	that	that	SCONJ
ajbmeb-977	156	14	there	there	PRON
ajbmeb-977	156	15	is	be	VERB
ajbmeb-977	156	16	no	no	DET
ajbmeb-977	156	17	reasonable	reasonable	ADJ
ajbmeb-977	156	18	expectation	expectation	NOUN
ajbmeb-977	156	19	of	of	ADP
ajbmeb-977	156	20	recovery	recovery	NOUN
ajbmeb-977	156	21	of	of	ADP
ajbmeb-977	156	22	the	the	DET
ajbmeb-977	156	23	full	full	ADJ
ajbmeb-977	156	24	book	book	NOUN
ajbmeb-977	156	25	value	value	NOUN
ajbmeb-977	156	26	and	and	CCONJ
ajbmeb-977	156	27	interests	interest	NOUN
ajbmeb-977	156	28	of	of	ADP
ajbmeb-977	156	29	debt	debt	NOUN
ajbmeb-977	156	30	instruments	instrument	NOUN
ajbmeb-977	156	31	subject	subject	ADJ
ajbmeb-977	156	32	to	to	ADP
ajbmeb-977	156	33	the	the	DET
ajbmeb-977	156	34	measurement	measurement	NOUN
ajbmeb-977	156	35	of	of	ADP
ajbmeb-977	156	36	expected	expect	VERB
ajbmeb-977	156	37	credit	credit	NOUN
ajbmeb-977	156	38	losses	loss	NOUN
ajbmeb-977	156	39	.	.	PUNCT
ajbmeb-977	157	1	•	•	NUM
ajbmeb-977	157	2	selecting	select	VERB
ajbmeb-977	157	3	a	a	DET
ajbmeb-977	157	4	sample	sample	NOUN
ajbmeb-977	157	5	of	of	ADP
ajbmeb-977	157	6	financial	financial	ADJ
ajbmeb-977	157	7	assets	asset	NOUN
ajbmeb-977	157	8	and	and	CCONJ
ajbmeb-977	157	9	off	off	ADP
ajbmeb-977	157	10	-	-	PUNCT
ajbmeb-977	157	11	balance	balance	NOUN
ajbmeb-977	157	12	accounts	account	NOUN
ajbmeb-977	157	13	in	in	ADP
ajbmeb-977	157	14	order	order	NOUN
ajbmeb-977	157	15	to	to	PART
ajbmeb-977	157	16	perform	perform	VERB
ajbmeb-977	157	17	the	the	DET
ajbmeb-977	157	18	following	following	ADJ
ajbmeb-977	157	19	procedures	procedure	NOUN
ajbmeb-977	157	20	:	:	PUNCT
ajbmeb-977	157	21	•	•	NUM
ajbmeb-977	157	22	verifying	verify	VERB
ajbmeb-977	157	23	the	the	DET
ajbmeb-977	157	24	validity	validity	NOUN
ajbmeb-977	157	25	of	of	ADP
ajbmeb-977	157	26	the	the	DET
ajbmeb-977	157	27	credit	credit	NOUN
ajbmeb-977	157	28	rating	rating	NOUN
ajbmeb-977	157	29	classification	classification	NOUN
ajbmeb-977	157	30	according	accord	VERB
ajbmeb-977	157	31	to	to	ADP
ajbmeb-977	157	32	the	the	DET
ajbmeb-977	157	33	three	three	NUM
ajbmeb-977	157	34	stages	stage	NOUN
ajbmeb-977	157	35	,	,	PUNCT
ajbmeb-977	157	36	and	and	CCONJ
ajbmeb-977	157	37	ensuring	ensure	VERB
ajbmeb-977	157	38	the	the	DET
ajbmeb-977	157	39	correctness	correctness	NOUN
ajbmeb-977	157	40	of	of	ADP
ajbmeb-977	157	41	the	the	DET
ajbmeb-977	157	42	calculations	calculation	NOUN
ajbmeb-977	157	43	for	for	ADP
ajbmeb-977	157	44	the	the	DET
ajbmeb-977	157	45	degree	degree	NOUN
ajbmeb-977	157	46	of	of	ADP
ajbmeb-977	157	47	risk	risk	NOUN
ajbmeb-977	157	48	for	for	ADP
ajbmeb-977	157	49	each	each	DET
ajbmeb-977	157	50	financial	financial	ADJ
ajbmeb-977	157	51	asset	asset	NOUN
ajbmeb-977	157	52	.	.	PUNCT
ajbmeb-977	158	1	•	•	NUM
ajbmeb-977	158	2	verifying	verify	VERB
ajbmeb-977	158	3	changes	change	NOUN
ajbmeb-977	158	4	in	in	ADP
ajbmeb-977	158	5	estimation	estimation	NOUN
ajbmeb-977	158	6	methods	method	NOUN
ajbmeb-977	158	7	or	or	CCONJ
ajbmeb-977	158	8	significant	significant	ADJ
ajbmeb-977	158	9	assumptions	assumption	NOUN
ajbmeb-977	158	10	made	make	VERB
ajbmeb-977	158	11	during	during	ADP
ajbmeb-977	158	12	the	the	DET
ajbmeb-977	158	13	reporting	reporting	NOUN
ajbmeb-977	158	14	period	period	NOUN
ajbmeb-977	158	15	and	and	CCONJ
ajbmeb-977	158	16	the	the	DET
ajbmeb-977	158	17	reasons	reason	NOUN
ajbmeb-977	158	18	for	for	ADP
ajbmeb-977	158	19	those	those	DET
ajbmeb-977	158	20	changes	change	NOUN
ajbmeb-977	158	21	.	.	PUNCT
ajbmeb-977	159	1	•	•	NUM
ajbmeb-977	159	2	ensuring	ensure	VERB
ajbmeb-977	159	3	the	the	DET
ajbmeb-977	159	4	appropriateness	appropriateness	NOUN
ajbmeb-977	159	5	of	of	ADP
ajbmeb-977	159	6	the	the	DET
ajbmeb-977	159	7	process	process	NOUN
ajbmeb-977	159	8	of	of	ADP
ajbmeb-977	159	9	determining	determine	VERB
ajbmeb-977	159	10	credit	credit	NOUN
ajbmeb-977	159	11	.	.	PUNCT
ajbmeb-977	160	1	•	•	NOUN
ajbmeb-977	160	2	exposures	exposure	NOUN
ajbmeb-977	160	3	upon	upon	SCONJ
ajbmeb-977	160	4	default	default	NOUN
ajbmeb-977	160	5	in	in	ADP
ajbmeb-977	160	6	payment	payment	NOUN
ajbmeb-977	160	7	,	,	PUNCT
ajbmeb-977	160	8	including	include	VERB
ajbmeb-977	160	9	consideration	consideration	NOUN
ajbmeb-977	160	10	of	of	ADP
ajbmeb-977	160	11	cash	cash	NOUN
ajbmeb-977	160	12	flows	flow	NOUN
ajbmeb-977	160	13	(	(	PUNCT
ajbmeb-977	160	14	interests	interest	NOUN
ajbmeb-977	160	15	on	on	ADP
ajbmeb-977	160	16	a	a	DET
ajbmeb-977	160	17	debt	debt	NOUN
ajbmeb-977	160	18	instrument	instrument	NOUN
ajbmeb-977	160	19	)	)	PUNCT
ajbmeb-977	160	20	resulting	result	VERB
ajbmeb-977	160	21	from	from	ADP
ajbmeb-977	160	22	repayment	repayment	NOUN
ajbmeb-977	160	23	and	and	CCONJ
ajbmeb-977	160	24	the	the	DET
ajbmeb-977	160	25	resulting	result	VERB
ajbmeb-977	160	26	calculations	calculation	NOUN
ajbmeb-977	160	27	.	.	PUNCT
ajbmeb-977	161	1	•	•	NUM
ajbmeb-977	161	2	ensuring	ensure	VERB
ajbmeb-977	161	3	the	the	DET
ajbmeb-977	161	4	appropriateness	appropriateness	NOUN
ajbmeb-977	161	5	of	of	ADP
ajbmeb-977	161	6	the	the	DET
ajbmeb-977	161	7	probability	probability	NOUN
ajbmeb-977	161	8	of	of	ADP
ajbmeb-977	161	9	default	default	NOUN
ajbmeb-977	161	10	,	,	PUNCT
ajbmeb-977	161	11	the	the	DET
ajbmeb-977	161	12	credit	credit	NOUN
ajbmeb-977	161	13	exposure	exposure	NOUN
ajbmeb-977	161	14	upon	upon	SCONJ
ajbmeb-977	161	15	default	default	NOUN
ajbmeb-977	161	16	and	and	CCONJ
ajbmeb-977	161	17	the	the	DET
ajbmeb-977	161	18	loss	loss	NOUN
ajbmeb-977	161	19	in	in	ADP
ajbmeb-977	161	20	case	case	NOUN
ajbmeb-977	161	21	of	of	ADP
ajbmeb-977	161	22	default	default	NOUN
ajbmeb-977	161	23	(	(	PUNCT
ajbmeb-977	161	24	including	include	VERB
ajbmeb-977	161	25	the	the	DET
ajbmeb-977	161	26	values	value	NOUN
ajbmeb-977	161	27	of	of	ADP
ajbmeb-977	161	28	the	the	DET
ajbmeb-977	161	29	collateral	collateral	NOUN
ajbmeb-977	161	30	used	use	VERB
ajbmeb-977	161	31	)	)	PUNCT
ajbmeb-977	161	32	at	at	ADP
ajbmeb-977	161	33	the	the	DET
ajbmeb-977	161	34	various	various	ADJ
ajbmeb-977	161	35	stages	stage	NOUN
ajbmeb-977	161	36	.	.	PUNCT
ajbmeb-977	162	1	•	•	NOUN
ajbmeb-977	162	2	verifying	verify	VERB
ajbmeb-977	162	3	the	the	DET
ajbmeb-977	162	4	validity	validity	NOUN
ajbmeb-977	162	5	of	of	ADP
ajbmeb-977	162	6	calculating	calculate	VERB
ajbmeb-977	162	7	the	the	DET
ajbmeb-977	162	8	expected	expect	VERB
ajbmeb-977	162	9	credit	credit	NOUN
ajbmeb-977	162	10	losses	loss	NOUN
ajbmeb-977	162	11	for	for	ADP
ajbmeb-977	162	12	a	a	DET
ajbmeb-977	162	13	period	period	NOUN
ajbmeb-977	162	14	of	of	ADP
ajbmeb-977	162	15	12	12	NUM
ajbmeb-977	162	16	months	month	NOUN
ajbmeb-977	162	17	at	at	ADP
ajbmeb-977	162	18	the	the	DET
ajbmeb-977	162	19	date	date	NOUN
ajbmeb-977	162	20	of	of	ADP
ajbmeb-977	162	21	preparing	prepare	VERB
ajbmeb-977	162	22	the	the	DET
ajbmeb-977	162	23	report	report	NOUN
ajbmeb-977	162	24	for	for	ADP
ajbmeb-977	162	25	financial	financial	ADJ
ajbmeb-977	162	26	assets	asset	NOUN
ajbmeb-977	162	27	on	on	ADP
ajbmeb-977	162	28	the	the	DET
ajbmeb-977	162	29	balance	balance	NOUN
ajbmeb-977	162	30	sheet	sheet	NOUN
ajbmeb-977	162	31	and	and	CCONJ
ajbmeb-977	162	32	off	off	ADP
ajbmeb-977	162	33	-	-	PUNCT
ajbmeb-977	162	34	balance	balance	NOUN
ajbmeb-977	162	35	sheet	sheet	NOUN
ajbmeb-977	162	36	accounts	account	NOUN
ajbmeb-977	162	37	that	that	PRON
ajbmeb-977	162	38	fall	fall	VERB
ajbmeb-977	162	39	within	within	ADP
ajbmeb-977	162	40	the	the	DET
ajbmeb-977	162	41	first	first	ADJ
ajbmeb-977	162	42	stage	stage	NOUN
ajbmeb-977	162	43	of	of	ADP
ajbmeb-977	162	44	the	the	DET
ajbmeb-977	162	45	credit	credit	NOUN
ajbmeb-977	162	46	rating	rating	NOUN
ajbmeb-977	162	47	as	as	ADP
ajbmeb-977	162	48	a	a	DET
ajbmeb-977	162	49	result	result	NOUN
ajbmeb-977	162	50	of	of	ADP
ajbmeb-977	162	51	the	the	DET
ajbmeb-977	162	52	absence	absence	NOUN
ajbmeb-977	162	53	of	of	ADP
ajbmeb-977	162	54	a	a	DET
ajbmeb-977	162	55	significant	significant	ADJ
ajbmeb-977	162	56	increase	increase	NOUN
ajbmeb-977	162	57	in	in	ADP
ajbmeb-977	162	58	their	their	PRON
ajbmeb-977	162	59	credit	credit	NOUN
ajbmeb-977	162	60	risks	risk	NOUN
ajbmeb-977	162	61	upon	upon	SCONJ
ajbmeb-977	162	62	initial	initial	ADJ
ajbmeb-977	162	63	recognition	recognition	NOUN
ajbmeb-977	162	64	.	.	PUNCT
ajbmeb-977	163	1	american	american	ADJ
ajbmeb-977	163	2	journal	journal	PROPN
ajbmeb-977	163	3	of	of	ADP
ajbmeb-977	163	4	business	business	NOUN
ajbmeb-977	163	5	management	management	NOUN
ajbmeb-977	163	6	,	,	PUNCT
ajbmeb-977	163	7	economics	economic	NOUN
ajbmeb-977	163	8	and	and	CCONJ
ajbmeb-977	163	9	banking	banking	NOUN
ajbmeb-977	163	10	volume	volume	NOUN
ajbmeb-977	163	11	13	13	NUM
ajbmeb-977	163	12	june	june	PROPN
ajbmeb-977	163	13	,	,	PUNCT
ajbmeb-977	163	14	2023	2023	NUM
ajbmeb-977	163	15	p	p	NOUN
ajbmeb-977	163	16	a	a	PRON
ajbmeb-977	163	17	g	g	NOUN
ajbmeb-977	163	18	e	e	NOUN
ajbmeb-977	163	19	|	|	ADV
ajbmeb-977	163	20	65	65	NUM
ajbmeb-977	163	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-977	163	22	•	•	NUM
ajbmeb-977	163	23	verifying	verify	VERB
ajbmeb-977	163	24	the	the	DET
ajbmeb-977	163	25	correctness	correctness	NOUN
ajbmeb-977	163	26	of	of	ADP
ajbmeb-977	163	27	calculating	calculate	VERB
ajbmeb-977	163	28	the	the	DET
ajbmeb-977	163	29	expected	expect	VERB
ajbmeb-977	163	30	credit	credit	NOUN
ajbmeb-977	163	31	losses	loss	NOUN
ajbmeb-977	163	32	for	for	ADP
ajbmeb-977	163	33	the	the	DET
ajbmeb-977	163	34	entire	entire	ADJ
ajbmeb-977	163	35	life	life	NOUN
ajbmeb-977	163	36	at	at	ADP
ajbmeb-977	163	37	the	the	DET
ajbmeb-977	163	38	date	date	NOUN
ajbmeb-977	163	39	of	of	ADP
ajbmeb-977	163	40	preparing	prepare	VERB
ajbmeb-977	163	41	the	the	DET
ajbmeb-977	163	42	financial	financial	ADJ
ajbmeb-977	163	43	report	report	NOUN
ajbmeb-977	163	44	for	for	ADP
ajbmeb-977	163	45	the	the	DET
ajbmeb-977	163	46	on	on	ADP
ajbmeb-977	163	47	-	-	PUNCT
ajbmeb-977	163	48	balance	balance	NOUN
ajbmeb-977	163	49	sheet	sheet	NOUN
ajbmeb-977	163	50	financial	financial	ADJ
ajbmeb-977	163	51	assets	asset	NOUN
ajbmeb-977	163	52	and	and	CCONJ
ajbmeb-977	163	53	off	off	ADP
ajbmeb-977	163	54	-	-	PUNCT
ajbmeb-977	163	55	balance	balance	NOUN
ajbmeb-977	163	56	sheet	sheet	NOUN
ajbmeb-977	163	57	accounts	account	NOUN
ajbmeb-977	163	58	that	that	PRON
ajbmeb-977	163	59	fall	fall	VERB
ajbmeb-977	163	60	within	within	ADP
ajbmeb-977	163	61	the	the	DET
ajbmeb-977	163	62	second	second	ADJ
ajbmeb-977	163	63	stage	stage	NOUN
ajbmeb-977	163	64	of	of	ADP
ajbmeb-977	163	65	the	the	DET
ajbmeb-977	163	66	credit	credit	NOUN
ajbmeb-977	163	67	rating	rating	NOUN
ajbmeb-977	163	68	as	as	ADP
ajbmeb-977	163	69	a	a	DET
ajbmeb-977	163	70	result	result	NOUN
ajbmeb-977	163	71	of	of	ADP
ajbmeb-977	163	72	a	a	DET
ajbmeb-977	163	73	significant	significant	ADJ
ajbmeb-977	163	74	increase	increase	NOUN
ajbmeb-977	163	75	in	in	ADP
ajbmeb-977	163	76	credit	credit	NOUN
ajbmeb-977	163	77	risk	risk	NOUN
ajbmeb-977	163	78	,	,	PUNCT
ajbmeb-977	163	79	but	but	CCONJ
ajbmeb-977	163	80	without	without	ADP
ajbmeb-977	163	81	objective	objective	ADJ
ajbmeb-977	163	82	evidence	evidence	NOUN
ajbmeb-977	163	83	.	.	PUNCT
ajbmeb-977	164	1	•	•	NUM
ajbmeb-977	165	1	verifying	verify	VERB
ajbmeb-977	165	2	the	the	DET
ajbmeb-977	165	3	correctness	correctness	NOUN
ajbmeb-977	165	4	of	of	ADP
ajbmeb-977	165	5	calculating	calculate	VERB
ajbmeb-977	165	6	the	the	DET
ajbmeb-977	165	7	expected	expect	VERB
ajbmeb-977	165	8	credit	credit	NOUN
ajbmeb-977	165	9	losses	loss	NOUN
ajbmeb-977	165	10	for	for	ADP
ajbmeb-977	165	11	the	the	DET
ajbmeb-977	165	12	entire	entire	ADJ
ajbmeb-977	165	13	life	life	NOUN
ajbmeb-977	165	14	at	at	ADP
ajbmeb-977	165	15	the	the	DET
ajbmeb-977	165	16	date	date	NOUN
ajbmeb-977	165	17	of	of	ADP
ajbmeb-977	165	18	preparing	prepare	VERB
ajbmeb-977	165	19	the	the	DET
ajbmeb-977	165	20	financial	financial	ADJ
ajbmeb-977	165	21	report	report	NOUN
ajbmeb-977	165	22	for	for	ADP
ajbmeb-977	165	23	financial	financial	ADJ
ajbmeb-977	165	24	assets	asset	NOUN
ajbmeb-977	165	25	within	within	ADP
ajbmeb-977	165	26	the	the	DET
ajbmeb-977	165	27	budget	budget	NOUN
ajbmeb-977	165	28	and	and	CCONJ
ajbmeb-977	165	29	off	off	ADP
ajbmeb-977	165	30	-	-	PUNCT
ajbmeb-977	165	31	balance	balance	NOUN
ajbmeb-977	165	32	sheet	sheet	NOUN
ajbmeb-977	165	33	accounts	account	NOUN
ajbmeb-977	165	34	that	that	PRON
ajbmeb-977	165	35	fall	fall	VERB
ajbmeb-977	165	36	within	within	ADP
ajbmeb-977	165	37	the	the	DET
ajbmeb-977	165	38	third	third	ADJ
ajbmeb-977	165	39	stage	stage	NOUN
ajbmeb-977	165	40	because	because	SCONJ
ajbmeb-977	165	41	they	they	PRON
ajbmeb-977	165	42	have	have	AUX
ajbmeb-977	165	43	become	become	VERB
ajbmeb-977	165	44	non	non	ADJ
ajbmeb-977	165	45	-	-	ADJ
ajbmeb-977	165	46	performing	performing	ADJ
ajbmeb-977	165	47	.	.	PUNCT
ajbmeb-977	166	1	•	•	NUM
ajbmeb-977	166	2	verify	verify	VERB
ajbmeb-977	166	3	the	the	DET
ajbmeb-977	166	4	disclosure	disclosure	NOUN
ajbmeb-977	166	5	of	of	ADP
ajbmeb-977	166	6	expected	expect	VERB
ajbmeb-977	166	7	credit	credit	NOUN
ajbmeb-977	166	8	losses	loss	NOUN
ajbmeb-977	166	9	at	at	ADP
ajbmeb-977	166	10	the	the	DET
ajbmeb-977	166	11	date	date	NOUN
ajbmeb-977	166	12	of	of	ADP
ajbmeb-977	166	13	preparation	preparation	NOUN
ajbmeb-977	166	14	of	of	ADP
ajbmeb-977	166	15	each	each	DET
ajbmeb-977	166	16	report	report	NOUN
ajbmeb-977	166	17	within	within	ADP
ajbmeb-977	166	18	the	the	DET
ajbmeb-977	166	19	statement	statement	NOUN
ajbmeb-977	166	20	of	of	ADP
ajbmeb-977	166	21	profits	profit	NOUN
ajbmeb-977	166	22	and	and	CCONJ
ajbmeb-977	166	23	losses	loss	NOUN
ajbmeb-977	166	24	,	,	PUNCT
ajbmeb-977	166	25	or	or	CCONJ
ajbmeb-977	166	26	gains	gain	NOUN
ajbmeb-977	166	27	to	to	PART
ajbmeb-977	166	28	recover	recover	VERB
ajbmeb-977	166	29	losses	loss	NOUN
ajbmeb-977	166	30	that	that	PRON
ajbmeb-977	166	31	require	require	VERB
ajbmeb-977	166	32	an	an	DET
ajbmeb-977	166	33	adjustment	adjustment	NOUN
ajbmeb-977	166	34	to	to	ADP
ajbmeb-977	166	35	the	the	DET
ajbmeb-977	166	36	loss	loss	NOUN
ajbmeb-977	166	37	allowance	allowance	NOUN
ajbmeb-977	166	38	at	at	ADP
ajbmeb-977	166	39	the	the	DET
ajbmeb-977	166	40	date	date	NOUN
ajbmeb-977	166	41	of	of	ADP
ajbmeb-977	166	42	the	the	DET
ajbmeb-977	166	43	report	report	NOUN
ajbmeb-977	166	44	.	.	PUNCT
ajbmeb-977	167	1	•	•	NUM
ajbmeb-977	167	2	the	the	DET
ajbmeb-977	167	3	auditor	auditor	NOUN
ajbmeb-977	167	4	understands	understand	VERB
ajbmeb-977	167	5	and	and	CCONJ
ajbmeb-977	167	6	evaluates	evaluate	VERB
ajbmeb-977	167	7	the	the	DET
ajbmeb-977	167	8	fundamental	fundamental	ADJ
ajbmeb-977	167	9	assumptions	assumption	NOUN
ajbmeb-977	167	10	of	of	ADP
ajbmeb-977	167	11	the	the	DET
ajbmeb-977	167	12	model	model	NOUN
ajbmeb-977	167	13	in	in	ADP
ajbmeb-977	167	14	relation	relation	NOUN
ajbmeb-977	167	15	to	to	ADP
ajbmeb-977	167	16	exposures	exposure	NOUN
ajbmeb-977	167	17	as	as	ADV
ajbmeb-977	167	18	well	well	ADV
ajbmeb-977	167	19	as	as	ADP
ajbmeb-977	167	20	exceptions	exception	NOUN
ajbmeb-977	167	21	,	,	PUNCT
ajbmeb-977	167	22	with	with	ADP
ajbmeb-977	167	23	a	a	DET
ajbmeb-977	167	24	focus	focus	NOUN
ajbmeb-977	167	25	on	on	ADP
ajbmeb-977	167	26	:	:	PUNCT
ajbmeb-977	167	27	the	the	DET
ajbmeb-977	167	28	main	main	ADJ
ajbmeb-977	167	29	model	model	NOUN
ajbmeb-977	167	30	assumptions	assumption	NOUN
ajbmeb-977	167	31	by	by	ADP
ajbmeb-977	167	32	the	the	DET
ajbmeb-977	167	33	unit	unit	NOUN
ajbmeb-977	167	34	.	.	PUNCT
ajbmeb-977	168	1	–	–	PUNCT
ajbmeb-977	168	2	•	•	NOUN
ajbmeb-977	168	3	the	the	DET
ajbmeb-977	168	4	basis	basis	NOUN
ajbmeb-977	168	5	and	and	CCONJ
ajbmeb-977	168	6	data	datum	NOUN
ajbmeb-977	168	7	used	use	VERB
ajbmeb-977	168	8	to	to	PART
ajbmeb-977	168	9	determine	determine	VERB
ajbmeb-977	168	10	the	the	DET
ajbmeb-977	168	11	exceptions	exception	NOUN
ajbmeb-977	168	12	.	.	PUNCT
ajbmeb-977	169	1	–	–	PUNCT
ajbmeb-977	169	2	•	•	X
ajbmeb-977	169	3	select	select	VERB
ajbmeb-977	169	4	a	a	DET
ajbmeb-977	169	5	sample	sample	NOUN
ajbmeb-977	169	6	of	of	ADP
ajbmeb-977	169	7	exposures	exposure	NOUN
ajbmeb-977	169	8	and	and	CCONJ
ajbmeb-977	169	9	carry	carry	VERB
ajbmeb-977	169	10	out	out	ADP
ajbmeb-977	169	11	the	the	DET
ajbmeb-977	169	12	evaluation	evaluation	NOUN
ajbmeb-977	169	13	procedures	procedure	NOUN
ajbmeb-977	169	14	for	for	ADP
ajbmeb-977	169	15	the	the	DET
ajbmeb-977	169	16	appropriateness	appropriateness	NOUN
ajbmeb-977	169	17	of	of	ADP
ajbmeb-977	169	18	exposure	exposure	NOUN
ajbmeb-977	169	19	at	at	ADP
ajbmeb-977	169	20	default	default	NOUN
ajbmeb-977	169	21	,	,	PUNCT
ajbmeb-977	169	22	probability	probability	NOUN
ajbmeb-977	169	23	of	of	ADP
ajbmeb-977	169	24	default	default	NOUN
ajbmeb-977	169	25	,	,	PUNCT
ajbmeb-977	169	26	and	and	CCONJ
ajbmeb-977	169	27	loss	loss	NOUN
ajbmeb-977	169	28	given	give	VERB
ajbmeb-977	169	29	default	default	NOUN
ajbmeb-977	169	30	(	(	PUNCT
ajbmeb-977	169	31	including	include	VERB
ajbmeb-977	169	32	collateral	collateral	ADJ
ajbmeb-977	169	33	values	value	NOUN
ajbmeb-977	169	34	used	use	VERB
ajbmeb-977	169	35	)	)	PUNCT
ajbmeb-977	169	36	in	in	ADP
ajbmeb-977	169	37	calculating	calculate	VERB
ajbmeb-977	169	38	expected	expect	VERB
ajbmeb-977	169	39	credit	credit	NOUN
ajbmeb-977	169	40	losses	loss	NOUN
ajbmeb-977	169	41	.	.	PUNCT
ajbmeb-977	170	1	•	•	NUM
ajbmeb-977	170	2	timely	timely	ADJ
ajbmeb-977	170	3	identification	identification	NOUN
ajbmeb-977	170	4	of	of	ADP
ajbmeb-977	170	5	exposures	exposure	NOUN
ajbmeb-977	170	6	with	with	ADP
ajbmeb-977	170	7	a	a	DET
ajbmeb-977	170	8	significant	significant	ADJ
ajbmeb-977	170	9	increase	increase	NOUN
ajbmeb-977	170	10	in	in	ADP
ajbmeb-977	170	11	credit	credit	NOUN
ajbmeb-977	170	12	risk	risk	NOUN
ajbmeb-977	170	13	and	and	CCONJ
ajbmeb-977	170	14	the	the	DET
ajbmeb-977	170	15	appropriateness	appropriateness	NOUN
ajbmeb-977	170	16	of	of	ADP
ajbmeb-977	170	17	the	the	DET
ajbmeb-977	170	18	credit	credit	NOUN
ajbmeb-977	170	19	rating	rating	NOUN
ajbmeb-977	170	20	of	of	ADP
ajbmeb-977	170	21	the	the	DET
ajbmeb-977	170	22	entity	entity	NOUN
ajbmeb-977	170	23	.	.	PUNCT
ajbmeb-977	171	1	•	•	NUM
ajbmeb-977	171	2	calculation	calculation	NOUN
ajbmeb-977	171	3	of	of	ADP
ajbmeb-977	171	4	expected	expect	VERB
ajbmeb-977	171	5	credit	credit	NOUN
ajbmeb-977	171	6	losses	loss	NOUN
ajbmeb-977	171	7	.	.	PUNCT
ajbmeb-977	172	1	–	–	PUNCT
ajbmeb-977	172	2	with	with	ADP
ajbmeb-977	172	3	regard	regard	NOUN
ajbmeb-977	172	4	to	to	ADP
ajbmeb-977	172	5	the	the	DET
ajbmeb-977	172	6	forward	forward	ADV
ajbmeb-977	172	7	-	-	PUNCT
ajbmeb-977	172	8	looking	look	VERB
ajbmeb-977	172	9	information	information	NOUN
ajbmeb-977	172	10	used	use	VERB
ajbmeb-977	172	11	by	by	ADP
ajbmeb-977	172	12	the	the	DET
ajbmeb-977	172	13	entity	entity	NOUN
ajbmeb-977	172	14	management	management	NOUN
ajbmeb-977	172	15	in	in	ADP
ajbmeb-977	172	16	calculating	calculate	VERB
ajbmeb-977	172	17	the	the	DET
ajbmeb-977	172	18	expected	expect	VERB
ajbmeb-977	172	19	credit	credit	NOUN
ajbmeb-977	172	20	losses	loss	NOUN
ajbmeb-977	172	21	,	,	PUNCT
ajbmeb-977	172	22	the	the	DET
ajbmeb-977	172	23	auditor	auditor	NOUN
ajbmeb-977	172	24	is	be	AUX
ajbmeb-977	172	25	required	require	VERB
ajbmeb-977	172	26	to	to	PART
ajbmeb-977	172	27	conduct	conduct	VERB
ajbmeb-977	172	28	discussions	discussion	NOUN
ajbmeb-977	172	29	with	with	ADP
ajbmeb-977	172	30	the	the	DET
ajbmeb-977	172	31	management	management	NOUN
ajbmeb-977	172	32	and	and	CCONJ
ajbmeb-977	172	33	verify	verify	VERB
ajbmeb-977	172	34	the	the	DET
ajbmeb-977	172	35	internal	internal	ADJ
ajbmeb-977	172	36	approvals	approval	NOUN
ajbmeb-977	172	37	by	by	ADP
ajbmeb-977	172	38	the	the	DET
ajbmeb-977	172	39	management	management	NOUN
ajbmeb-977	172	40	regarding	regard	VERB
ajbmeb-977	172	41	the	the	DET
ajbmeb-977	172	42	economic	economic	ADJ
ajbmeb-977	172	43	forecasts	forecast	NOUN
ajbmeb-977	172	44	used	use	VERB
ajbmeb-977	172	45	for	for	ADP
ajbmeb-977	172	46	the	the	DET
ajbmeb-977	172	47	purposes	purpose	NOUN
ajbmeb-977	172	48	of	of	ADP
ajbmeb-977	172	49	calculating	calculate	VERB
ajbmeb-977	172	50	the	the	DET
ajbmeb-977	172	51	expected	expect	VERB
ajbmeb-977	172	52	credit	credit	NOUN
ajbmeb-977	172	53	losses	loss	NOUN
ajbmeb-977	172	54	.	.	PUNCT
ajbmeb-977	173	1	•	•	NUM
ajbmeb-977	173	2	checking	check	VERB
ajbmeb-977	173	3	the	the	DET
ajbmeb-977	173	4	adequacy	adequacy	NOUN
ajbmeb-977	173	5	of	of	ADP
ajbmeb-977	173	6	disclosures	disclosure	NOUN
ajbmeb-977	173	7	in	in	ADP
ajbmeb-977	173	8	the	the	DET
ajbmeb-977	173	9	financial	financial	ADJ
ajbmeb-977	173	10	statements	statement	NOUN
ajbmeb-977	173	11	with	with	ADP
ajbmeb-977	173	12	regard	regard	NOUN
ajbmeb-977	173	13	to	to	ADP
ajbmeb-977	173	14	provisions	provision	NOUN
ajbmeb-977	173	15	for	for	ADP
ajbmeb-977	173	16	expected	expect	VERB
ajbmeb-977	173	17	credit	credit	NOUN
ajbmeb-977	173	18	losses	loss	NOUN
ajbmeb-977	173	19	as	as	SCONJ
ajbmeb-977	173	20	required	require	VERB
ajbmeb-977	173	21	under	under	ADP
ajbmeb-977	173	22	(	(	PUNCT
ajbmeb-977	173	23	ifrs	ifrs	NOUN
ajbmeb-977	173	24	9	9	NUM
ajbmeb-977	173	25	)	)	PUNCT
ajbmeb-977	173	26	.	.	PUNCT
ajbmeb-977	174	1	the	the	DET
ajbmeb-977	174	2	third	third	ADJ
ajbmeb-977	174	3	axis	axis	NOUN
ajbmeb-977	174	4	:	:	PUNCT
ajbmeb-977	174	5	conclusions	conclusion	NOUN
ajbmeb-977	174	6	and	and	CCONJ
ajbmeb-977	174	7	recommendations	recommendation	NOUN
ajbmeb-977	174	8	conclusions	conclusion	NOUN
ajbmeb-977	174	9	•	•	ADP
ajbmeb-977	174	10	the	the	DET
ajbmeb-977	174	11	auditing	auditing	NOUN
ajbmeb-977	174	12	programs	program	NOUN
ajbmeb-977	174	13	approved	approve	VERB
ajbmeb-977	174	14	and	and	CCONJ
ajbmeb-977	174	15	issued	issue	VERB
ajbmeb-977	174	16	by	by	ADP
ajbmeb-977	174	17	the	the	DET
ajbmeb-977	174	18	federal	federal	ADJ
ajbmeb-977	174	19	office	office	NOUN
ajbmeb-977	174	20	of	of	ADP
ajbmeb-977	174	21	financial	financial	ADJ
ajbmeb-977	174	22	supervision	supervision	NOUN
ajbmeb-977	174	23	and	and	CCONJ
ajbmeb-977	174	24	the	the	DET
ajbmeb-977	174	25	auditing	auditing	NOUN
ajbmeb-977	174	26	and	and	CCONJ
ajbmeb-977	174	27	control	control	NOUN
ajbmeb-977	174	28	companies	company	NOUN
ajbmeb-977	174	29	do	do	AUX
ajbmeb-977	174	30	not	not	PART
ajbmeb-977	174	31	meet	meet	VERB
ajbmeb-977	174	32	the	the	DET
ajbmeb-977	174	33	auditing	auditing	NOUN
ajbmeb-977	174	34	requirements	requirement	NOUN
ajbmeb-977	174	35	in	in	ADP
ajbmeb-977	174	36	light	light	NOUN
ajbmeb-977	174	37	of	of	ADP
ajbmeb-977	174	38	the	the	DET
ajbmeb-977	174	39	new	new	ADJ
ajbmeb-977	174	40	accounting	accounting	NOUN
ajbmeb-977	174	41	treatments	treatment	NOUN
ajbmeb-977	174	42	indicated	indicate	VERB
ajbmeb-977	174	43	under	under	ADP
ajbmeb-977	174	44	the	the	DET
ajbmeb-977	174	45	international	international	ADJ
ajbmeb-977	174	46	financial	financial	ADJ
ajbmeb-977	174	47	reporting	reporting	NOUN
ajbmeb-977	174	48	standards	standard	NOUN
ajbmeb-977	174	49	.	.	PUNCT
ajbmeb-977	175	1	•	•	NUM
ajbmeb-977	175	2	the	the	DET
ajbmeb-977	175	3	absence	absence	NOUN
ajbmeb-977	175	4	of	of	ADP
ajbmeb-977	175	5	an	an	DET
ajbmeb-977	175	6	audit	audit	NOUN
ajbmeb-977	175	7	program	program	NOUN
ajbmeb-977	175	8	prepared	prepare	VERB
ajbmeb-977	175	9	in	in	ADP
ajbmeb-977	175	10	accordance	accordance	NOUN
ajbmeb-977	175	11	with	with	ADP
ajbmeb-977	175	12	international	international	ADJ
ajbmeb-977	175	13	financial	financial	ADJ
ajbmeb-977	175	14	reporting	reporting	NOUN
ajbmeb-977	175	15	standards	standard	NOUN
ajbmeb-977	175	16	and	and	CCONJ
ajbmeb-977	175	17	international	international	ADJ
ajbmeb-977	175	18	auditing	auditing	NOUN
ajbmeb-977	175	19	standards	standard	NOUN
ajbmeb-977	175	20	may	may	AUX
ajbmeb-977	175	21	lead	lead	VERB
ajbmeb-977	175	22	to	to	ADP
ajbmeb-977	175	23	an	an	DET
ajbmeb-977	175	24	opinion	opinion	NOUN
ajbmeb-977	175	25	contrary	contrary	ADV
ajbmeb-977	175	26	to	to	ADP
ajbmeb-977	175	27	the	the	DET
ajbmeb-977	175	28	truth	truth	NOUN
ajbmeb-977	175	29	and	and	CCONJ
ajbmeb-977	175	30	fairness	fairness	NOUN
ajbmeb-977	175	31	of	of	ADP
ajbmeb-977	175	32	the	the	DET
ajbmeb-977	175	33	financial	financial	ADJ
ajbmeb-977	175	34	statements	statement	NOUN
ajbmeb-977	175	35	,	,	PUNCT
ajbmeb-977	175	36	especially	especially	ADV
ajbmeb-977	175	37	the	the	DET
ajbmeb-977	175	38	extent	extent	NOUN
ajbmeb-977	175	39	of	of	ADP
ajbmeb-977	175	40	compliance	compliance	NOUN
ajbmeb-977	175	41	with	with	ADP
ajbmeb-977	175	42	the	the	DET
ajbmeb-977	175	43	requirements	requirement	NOUN
ajbmeb-977	175	44	of	of	ADP
ajbmeb-977	175	45	auditing	audit	VERB
ajbmeb-977	175	46	financial	financial	ADJ
ajbmeb-977	175	47	instruments	instrument	NOUN
ajbmeb-977	175	48	.	.	PUNCT
ajbmeb-977	176	1	•	•	NUM
ajbmeb-977	176	2	reliance	reliance	NOUN
ajbmeb-977	176	3	on	on	ADP
ajbmeb-977	176	4	the	the	DET
ajbmeb-977	176	5	proposed	propose	VERB
ajbmeb-977	176	6	audit	audit	NOUN
ajbmeb-977	176	7	program	program	NOUN
ajbmeb-977	176	8	prepared	prepare	VERB
ajbmeb-977	176	9	by	by	ADP
ajbmeb-977	176	10	the	the	DET
ajbmeb-977	176	11	researcher	researcher	NOUN
ajbmeb-977	176	12	will	will	AUX
ajbmeb-977	176	13	help	help	VERB
ajbmeb-977	176	14	the	the	DET
ajbmeb-977	176	15	auditors	auditor	NOUN
ajbmeb-977	176	16	when	when	SCONJ
ajbmeb-977	176	17	auditing	audit	VERB
ajbmeb-977	176	18	the	the	DET
ajbmeb-977	176	19	items	item	NOUN
ajbmeb-977	176	20	that	that	PRON
ajbmeb-977	176	21	fall	fall	VERB
ajbmeb-977	176	22	under	under	ADP
ajbmeb-977	176	23	the	the	DET
ajbmeb-977	176	24	requirements	requirement	NOUN
ajbmeb-977	176	25	of	of	ADP
ajbmeb-977	176	26	ifrs	ifrs	PROPN
ajbmeb-977	176	27	9	9	NUM
ajbmeb-977	176	28	and	and	CCONJ
ajbmeb-977	176	29	the	the	DET
ajbmeb-977	176	30	international	international	ADJ
ajbmeb-977	176	31	auditing	auditing	NOUN
ajbmeb-977	176	32	practice	practice	NOUN
ajbmeb-977	176	33	statement	statement	NOUN
ajbmeb-977	176	34	no	no	INTJ
ajbmeb-977	176	35	.	.	PUNCT
ajbmeb-977	177	1	(	(	PUNCT
ajbmeb-977	177	2	1000	1000	NUM
ajbmeb-977	177	3	)	)	PUNCT
ajbmeb-977	177	4	represented	represent	VERB
ajbmeb-977	177	5	in	in	ADP
ajbmeb-977	177	6	the	the	DET
ajbmeb-977	177	7	classification	classification	NOUN
ajbmeb-977	177	8	and	and	CCONJ
ajbmeb-977	177	9	measurement	measurement	NOUN
ajbmeb-977	177	10	of	of	ADP
ajbmeb-977	177	11	financial	financial	ADJ
ajbmeb-977	177	12	assets	asset	NOUN
ajbmeb-977	177	13	and	and	CCONJ
ajbmeb-977	177	14	the	the	DET
ajbmeb-977	177	15	measurement	measurement	NOUN
ajbmeb-977	177	16	of	of	ADP
ajbmeb-977	177	17	expected	expect	VERB
ajbmeb-977	177	18	credit	credit	NOUN
ajbmeb-977	177	19	losses	loss	NOUN
ajbmeb-977	177	20	,	,	PUNCT
ajbmeb-977	177	21	as	as	SCONJ
ajbmeb-977	177	22	it	it	PRON
ajbmeb-977	177	23	provides	provide	VERB
ajbmeb-977	177	24	clear	clear	ADJ
ajbmeb-977	177	25	procedures	procedure	NOUN
ajbmeb-977	177	26	to	to	PART
ajbmeb-977	177	27	audit	audit	VERB
ajbmeb-977	177	28	items	item	NOUN
ajbmeb-977	177	29	that	that	PRON
ajbmeb-977	177	30	fall	fall	VERB
ajbmeb-977	177	31	within	within	ADP
ajbmeb-977	177	32	the	the	DET
ajbmeb-977	177	33	scope	scope	NOUN
ajbmeb-977	177	34	of	of	ADP
ajbmeb-977	177	35	the	the	DET
ajbmeb-977	177	36	standard	standard	NOUN
ajbmeb-977	177	37	.	.	PUNCT
ajbmeb-977	178	1	recommendations	recommendation	NOUN
ajbmeb-977	178	2	•	•	ADV
ajbmeb-977	178	3	oblige	oblige	VERB
ajbmeb-977	178	4	the	the	DET
ajbmeb-977	178	5	federal	federal	ADJ
ajbmeb-977	178	6	office	office	NOUN
ajbmeb-977	178	7	of	of	ADP
ajbmeb-977	178	8	financial	financial	ADJ
ajbmeb-977	178	9	supervision	supervision	NOUN
ajbmeb-977	178	10	,	,	PUNCT
ajbmeb-977	178	11	the	the	DET
ajbmeb-977	178	12	central	central	ADJ
ajbmeb-977	178	13	bank	bank	NOUN
ajbmeb-977	178	14	of	of	ADP
ajbmeb-977	178	15	iraq	iraq	PROPN
ajbmeb-977	178	16	and	and	CCONJ
ajbmeb-977	178	17	the	the	DET
ajbmeb-977	178	18	auditing	auditing	NOUN
ajbmeb-977	178	19	profession	profession	NOUN
ajbmeb-977	178	20	council	council	PROPN
ajbmeb-977	178	21	to	to	PART
ajbmeb-977	178	22	pay	pay	VERB
ajbmeb-977	178	23	attention	attention	NOUN
ajbmeb-977	178	24	to	to	ADP
ajbmeb-977	178	25	the	the	DET
ajbmeb-977	178	26	media	medium	NOUN
ajbmeb-977	178	27	aspect	aspect	NOUN
ajbmeb-977	178	28	of	of	ADP
ajbmeb-977	178	29	applying	apply	VERB
ajbmeb-977	178	30	accounting	accounting	NOUN
ajbmeb-977	178	31	standards	standard	NOUN
ajbmeb-977	178	32	issued	issue	VERB
ajbmeb-977	178	33	by	by	ADP
ajbmeb-977	178	34	the	the	DET
ajbmeb-977	178	35	international	international	ADJ
ajbmeb-977	178	36	accounting	accounting	NOUN
ajbmeb-977	178	37	standards	standard	NOUN
ajbmeb-977	178	38	board	board	NOUN
ajbmeb-977	178	39	(	(	PUNCT
ajbmeb-977	178	40	iasb	iasb	PROPN
ajbmeb-977	178	41	)	)	PUNCT
ajbmeb-977	178	42	and	and	CCONJ
ajbmeb-977	178	43	international	international	ADJ
ajbmeb-977	178	44	auditing	auditing	NOUN
ajbmeb-977	178	45	standards	standard	NOUN
ajbmeb-977	178	46	issued	issue	VERB
ajbmeb-977	178	47	by	by	ADP
ajbmeb-977	178	48	the	the	DET
ajbmeb-977	178	49	international	international	ADJ
ajbmeb-977	178	50	auditing	auditing	NOUN
ajbmeb-977	178	51	and	and	CCONJ
ajbmeb-977	178	52	assurance	assurance	NOUN
ajbmeb-977	178	53	standards	standard	NOUN
ajbmeb-977	178	54	board	board	NOUN
ajbmeb-977	178	55	(	(	PUNCT
ajbmeb-977	178	56	iaasb	iaasb	ADJ
ajbmeb-977	178	57	)	)	PUNCT
ajbmeb-977	178	58	through	through	ADP
ajbmeb-977	178	59	holding	hold	VERB
ajbmeb-977	178	60	workshops	workshop	NOUN
ajbmeb-977	178	61	american	american	PROPN
ajbmeb-977	178	62	journal	journal	PROPN
ajbmeb-977	178	63	of	of	ADP
ajbmeb-977	178	64	business	business	NOUN
ajbmeb-977	178	65	management	management	NOUN
ajbmeb-977	178	66	,	,	PUNCT
ajbmeb-977	178	67	economics	economic	NOUN
ajbmeb-977	178	68	and	and	CCONJ
ajbmeb-977	178	69	banking	banking	NOUN
ajbmeb-977	178	70	volume	volume	NOUN
ajbmeb-977	178	71	13	13	NUM
ajbmeb-977	178	72	june	june	PROPN
ajbmeb-977	178	73	,	,	PUNCT
ajbmeb-977	178	74	2023	2023	NUM
ajbmeb-977	178	75	p	p	NOUN
ajbmeb-977	178	76	a	a	PRON
ajbmeb-977	178	77	g	g	NOUN
ajbmeb-977	178	78	e	e	NOUN
ajbmeb-977	178	79	|	|	ADV
ajbmeb-977	178	80	66	66	NUM
ajbmeb-977	178	81	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-977	178	82	and	and	CCONJ
ajbmeb-977	178	83	training	training	NOUN
ajbmeb-977	178	84	courses	course	NOUN
ajbmeb-977	178	85	,	,	PUNCT
ajbmeb-977	178	86	holding	hold	VERB
ajbmeb-977	178	87	conferences	conference	NOUN
ajbmeb-977	178	88	and	and	CCONJ
ajbmeb-977	178	89	seminars	seminar	NOUN
ajbmeb-977	178	90	related	relate	VERB
ajbmeb-977	178	91	to	to	ADP
ajbmeb-977	178	92	international	international	ADJ
ajbmeb-977	178	93	accounting	accounting	NOUN
ajbmeb-977	178	94	and	and	CCONJ
ajbmeb-977	178	95	auditing	auditing	NOUN
ajbmeb-977	178	96	standards	standard	NOUN
ajbmeb-977	178	97	and	and	CCONJ
ajbmeb-977	178	98	how	how	SCONJ
ajbmeb-977	178	99	to	to	PART
ajbmeb-977	178	100	switch	switch	VERB
ajbmeb-977	178	101	to	to	ADP
ajbmeb-977	178	102	their	their	PRON
ajbmeb-977	178	103	application	application	NOUN
ajbmeb-977	178	104	by	by	ADP
ajbmeb-977	178	105	financial	financial	ADJ
ajbmeb-977	178	106	institutions	institution	NOUN
ajbmeb-977	178	107	operating	operate	VERB
ajbmeb-977	178	108	in	in	ADP
ajbmeb-977	178	109	iraq	iraq	PROPN
ajbmeb-977	178	110	.	.	PUNCT
ajbmeb-977	179	1	•	•	NUM
ajbmeb-977	179	2	the	the	DET
ajbmeb-977	179	3	external	external	ADJ
ajbmeb-977	179	4	auditor	auditor	NOUN
ajbmeb-977	179	5	and	and	CCONJ
ajbmeb-977	179	6	his	his	PRON
ajbmeb-977	179	7	team	team	NOUN
ajbmeb-977	179	8	must	must	AUX
ajbmeb-977	179	9	exercise	exercise	VERB
ajbmeb-977	179	10	sufficient	sufficient	ADJ
ajbmeb-977	179	11	professional	professional	ADJ
ajbmeb-977	179	12	care	care	NOUN
ajbmeb-977	179	13	,	,	PUNCT
ajbmeb-977	179	14	that	that	ADV
ajbmeb-977	179	15	is	is	ADV
ajbmeb-977	179	16	,	,	PUNCT
ajbmeb-977	179	17	develop	develop	VERB
ajbmeb-977	179	18	more	more	ADJ
ajbmeb-977	179	19	procedures	procedure	NOUN
ajbmeb-977	179	20	,	,	PUNCT
ajbmeb-977	179	21	take	take	VERB
ajbmeb-977	179	22	longer	long	ADJ
ajbmeb-977	179	23	time	time	NOUN
ajbmeb-977	179	24	,	,	PUNCT
ajbmeb-977	179	25	and	and	CCONJ
ajbmeb-977	179	26	examine	examine	VERB
ajbmeb-977	179	27	a	a	DET
ajbmeb-977	179	28	large	large	ADJ
ajbmeb-977	179	29	volume	volume	NOUN
ajbmeb-977	179	30	of	of	ADP
ajbmeb-977	179	31	selected	select	VERB
ajbmeb-977	179	32	samples	sample	NOUN
ajbmeb-977	179	33	when	when	SCONJ
ajbmeb-977	179	34	implementing	implement	VERB
ajbmeb-977	179	35	audit	audit	NOUN
ajbmeb-977	179	36	procedures	procedure	NOUN
ajbmeb-977	179	37	related	relate	VERB
ajbmeb-977	179	38	to	to	ADP
ajbmeb-977	179	39	verifying	verify	VERB
ajbmeb-977	179	40	the	the	DET
ajbmeb-977	179	41	completeness	completeness	NOUN
ajbmeb-977	179	42	,	,	PUNCT
ajbmeb-977	179	43	accuracy	accuracy	NOUN
ajbmeb-977	179	44	,	,	PUNCT
ajbmeb-977	179	45	and	and	CCONJ
ajbmeb-977	179	46	reliability	reliability	NOUN
ajbmeb-977	179	47	of	of	ADP
ajbmeb-977	179	48	historical	historical	ADJ
ajbmeb-977	179	49	,	,	PUNCT
ajbmeb-977	179	50	current	current	ADJ
ajbmeb-977	179	51	,	,	PUNCT
ajbmeb-977	179	52	and	and	CCONJ
ajbmeb-977	179	53	future	future	ADJ
ajbmeb-977	179	54	information	information	NOUN
ajbmeb-977	179	55	,	,	PUNCT
ajbmeb-977	179	56	the	the	DET
ajbmeb-977	179	57	method	method	NOUN
ajbmeb-977	179	58	of	of	ADP
ajbmeb-977	179	59	calculation	calculation	NOUN
ajbmeb-977	179	60	,	,	PUNCT
ajbmeb-977	179	61	and	and	CCONJ
ajbmeb-977	179	62	the	the	DET
ajbmeb-977	179	63	results	result	NOUN
ajbmeb-977	179	64	extracted	extract	VERB
ajbmeb-977	179	65	,	,	PUNCT
ajbmeb-977	179	66	in	in	ADP
ajbmeb-977	179	67	order	order	NOUN
ajbmeb-977	179	68	to	to	PART
ajbmeb-977	179	69	reach	reach	VERB
ajbmeb-977	179	70	reasonable	reasonable	ADJ
ajbmeb-977	179	71	assurance	assurance	NOUN
ajbmeb-977	179	72	.	.	PUNCT
ajbmeb-977	180	1	about	about	ADP
ajbmeb-977	180	2	the	the	DET
ajbmeb-977	180	3	absence	absence	NOUN
ajbmeb-977	180	4	of	of	ADP
ajbmeb-977	180	5	fundamental	fundamental	ADJ
ajbmeb-977	180	6	errors	error	NOUN
ajbmeb-977	180	7	in	in	ADP
ajbmeb-977	180	8	the	the	DET
ajbmeb-977	180	9	results	result	NOUN
ajbmeb-977	180	10	.	.	PUNCT
ajbmeb-977	181	1	•	•	NUM
ajbmeb-977	181	2	the	the	DET
ajbmeb-977	181	3	necessity	necessity	NOUN
ajbmeb-977	181	4	of	of	ADP
ajbmeb-977	181	5	adopting	adopt	VERB
ajbmeb-977	181	6	the	the	DET
ajbmeb-977	181	7	proposed	propose	VERB
ajbmeb-977	181	8	auditing	auditing	NOUN
ajbmeb-977	181	9	program	program	NOUN
ajbmeb-977	181	10	that	that	PRON
ajbmeb-977	181	11	was	be	AUX
ajbmeb-977	181	12	designed	design	VERB
ajbmeb-977	181	13	by	by	ADP
ajbmeb-977	181	14	the	the	DET
ajbmeb-977	181	15	researcher	researcher	NOUN
ajbmeb-977	181	16	at	at	ADP
ajbmeb-977	181	17	the	the	DET
ajbmeb-977	181	18	federal	federal	ADJ
ajbmeb-977	181	19	bureau	bureau	PROPN
ajbmeb-977	181	20	of	of	ADP
ajbmeb-977	181	21	financial	financial	ADJ
ajbmeb-977	181	22	supervision	supervision	NOUN
ajbmeb-977	181	23	and	and	CCONJ
ajbmeb-977	181	24	auditing	auditing	NOUN
ajbmeb-977	181	25	and	and	CCONJ
ajbmeb-977	181	26	auditing	auditing	NOUN
ajbmeb-977	181	27	companies	company	NOUN
ajbmeb-977	181	28	,	,	PUNCT
ajbmeb-977	181	29	which	which	PRON
ajbmeb-977	181	30	shows	show	VERB
ajbmeb-977	181	31	how	how	SCONJ
ajbmeb-977	181	32	to	to	PART
ajbmeb-977	181	33	audit	audit	VERB
ajbmeb-977	181	34	accounts	account	NOUN
ajbmeb-977	181	35	that	that	PRON
ajbmeb-977	181	36	fall	fall	VERB
ajbmeb-977	181	37	within	within	ADP
ajbmeb-977	181	38	the	the	DET
ajbmeb-977	181	39	scope	scope	NOUN
ajbmeb-977	181	40	of	of	ADP
ajbmeb-977	181	41	the	the	DET
ajbmeb-977	181	42	requirements	requirement	NOUN
ajbmeb-977	181	43	of	of	ADP
ajbmeb-977	181	44	(	(	PUNCT
ajbmeb-977	181	45	ifrs	ifrs	NOUN
ajbmeb-977	181	46	9	9	NUM
ajbmeb-977	181	47	)	)	PUNCT
ajbmeb-977	181	48	,	,	PUNCT
ajbmeb-977	181	49	(	(	PUNCT
ajbmeb-977	181	50	ifrs	ifrs	NOUN
ajbmeb-977	181	51	7	7	NUM
ajbmeb-977	181	52	)	)	PUNCT
ajbmeb-977	181	53	and	and	CCONJ
ajbmeb-977	181	54	(	(	PUNCT
ajbmeb-977	181	55	ias	ias	PROPN
ajbmeb-977	181	56	32	32	NUM
ajbmeb-977	181	57	)	)	PUNCT
ajbmeb-977	181	58	and	and	CCONJ
ajbmeb-977	181	59	the	the	DET
ajbmeb-977	181	60	statement	statement	NOUN
ajbmeb-977	181	61	of	of	ADP
ajbmeb-977	181	62	international	international	ADJ
ajbmeb-977	181	63	auditing	auditing	NOUN
ajbmeb-977	181	64	practice	practice	NOUN
ajbmeb-977	181	65	.	.	PUNCT
ajbmeb-977	182	1	no	no	INTJ
ajbmeb-977	182	2	.	.	PUNCT
ajbmeb-977	183	1	(	(	PUNCT
ajbmeb-977	183	2	1000	1000	NUM
ajbmeb-977	183	3	)	)	PUNCT
ajbmeb-977	183	4	,	,	PUNCT
ajbmeb-977	183	5	which	which	PRON
ajbmeb-977	183	6	includes	include	VERB
ajbmeb-977	183	7	clear	clear	ADJ
ajbmeb-977	183	8	audit	audit	NOUN
ajbmeb-977	183	9	procedures	procedure	NOUN
ajbmeb-977	183	10	for	for	ADP
ajbmeb-977	183	11	each	each	DET
ajbmeb-977	183	12	item	item	NOUN
ajbmeb-977	183	13	that	that	PRON
ajbmeb-977	183	14	falls	fall	VERB
ajbmeb-977	183	15	within	within	ADP
ajbmeb-977	183	16	the	the	DET
ajbmeb-977	183	17	scope	scope	NOUN
ajbmeb-977	183	18	of	of	ADP
ajbmeb-977	183	19	these	these	DET
ajbmeb-977	183	20	standards	standard	NOUN
ajbmeb-977	183	21	,	,	PUNCT
ajbmeb-977	183	22	to	to	PART
ajbmeb-977	183	23	help	help	VERB
ajbmeb-977	183	24	the	the	DET
ajbmeb-977	183	25	external	external	ADJ
ajbmeb-977	183	26	auditor	auditor	NOUN
ajbmeb-977	183	27	to	to	PART
ajbmeb-977	183	28	rely	rely	VERB
ajbmeb-977	183	29	on	on	ADP
ajbmeb-977	183	30	it	it	PRON
ajbmeb-977	183	31	when	when	SCONJ
ajbmeb-977	183	32	auditing	audit	VERB
ajbmeb-977	183	33	financial	financial	ADJ
ajbmeb-977	183	34	assets	asset	NOUN
ajbmeb-977	183	35	and	and	CCONJ
ajbmeb-977	183	36	expected	expect	VERB
ajbmeb-977	183	37	credit	credit	NOUN
ajbmeb-977	183	38	losses	loss	NOUN
ajbmeb-977	183	39	.	.	PUNCT
ajbmeb-977	184	1	references	reference	NOUN
ajbmeb-977	184	2	:	:	PUNCT
ajbmeb-977	184	3	1	1	X
ajbmeb-977	184	4	.	.	X
ajbmeb-977	184	5	abd	abd	PROPN
ajbmeb-977	184	6	,	,	PUNCT
ajbmeb-977	184	7	w.	w.	PROPN
ajbmeb-977	184	8	h.	h.	PROPN
ajbmeb-977	184	9	,	,	PUNCT
ajbmeb-977	184	10	kareemb	kareemb	PROPN
ajbmeb-977	184	11	,	,	PUNCT
ajbmeb-977	184	12	a.	a.	PROPN
ajbmeb-977	184	13	d.	d.	PROPN
ajbmeb-977	184	14	,	,	PUNCT
ajbmeb-977	184	15	&	&	CCONJ
ajbmeb-977	184	16	kadhimc	kadhimc	PROPN
ajbmeb-977	184	17	,	,	PUNCT
ajbmeb-977	184	18	h.	h.	PROPN
ajbmeb-977	184	19	a.	a.	PROPN
ajbmeb-977	184	20	(	(	PUNCT
ajbmeb-977	184	21	2019	2019	NUM
ajbmeb-977	184	22	)	)	PUNCT
ajbmeb-977	184	23	.	.	PUNCT
ajbmeb-977	185	1	audit	audit	NOUN
ajbmeb-977	185	2	program	program	NOUN
ajbmeb-977	185	3	proposal	proposal	NOUN
ajbmeb-977	185	4	for	for	ADP
ajbmeb-977	185	5	local	local	ADJ
ajbmeb-977	185	6	accounts	account	NOUN
ajbmeb-977	185	7	auditors	auditor	NOUN
ajbmeb-977	185	8	:	:	PUNCT
ajbmeb-977	185	9	applied	apply	VERB
ajbmeb-977	185	10	research	research	NOUN
ajbmeb-977	185	11	on	on	ADP
ajbmeb-977	185	12	a	a	DET
ajbmeb-977	185	13	group	group	NOUN
ajbmeb-977	185	14	of	of	ADP
ajbmeb-977	185	15	international	international	ADJ
ajbmeb-977	185	16	auditing	auditing	NOUN
ajbmeb-977	185	17	standards	standard	NOUN
ajbmeb-977	185	18	.	.	PUNCT
ajbmeb-977	185	19	..	..	PUNCT
ajbmeb-977	186	1	international	international	ADJ
ajbmeb-977	186	2	journal	journal	NOUN
ajbmeb-977	186	3	of	of	ADP
ajbmeb-977	186	4	innovation	innovation	NOUN
ajbmeb-977	186	5	,	,	PUNCT
ajbmeb-977	186	6	creativity	creativity	NOUN
ajbmeb-977	186	7	and	and	CCONJ
ajbmeb-977	186	8	change	change	NOUN
ajbmeb-977	186	9	,	,	PUNCT
ajbmeb-977	186	10	pp	pp	ADJ
ajbmeb-977	186	11	.	.	PUNCT
ajbmeb-977	187	1	7(8	7(8	NUM
ajbmeb-977	187	2	)	)	PUNCT
ajbmeb-977	187	3	,	,	PUNCT
ajbmeb-977	187	4	201	201	NUM
ajbmeb-977	187	5	-	-	SYM
ajbmeb-977	187	6	222	222	NUM
ajbmeb-977	187	7	.	.	NOUN
ajbmeb-977	188	1	2	2	NUM
ajbmeb-977	188	2	.	.	PUNCT
ajbmeb-977	189	1	abu	abu	PROPN
ajbmeb-977	189	2	nassar	nassar	PROPN
ajbmeb-977	189	3	,	,	PUNCT
ajbmeb-977	189	4	muhammad	muhammad	PROPN
ajbmeb-977	189	5	,	,	PUNCT
ajbmeb-977	189	6	humaidat	humaidat	NOUN
ajbmeb-977	189	7	,	,	PUNCT
ajbmeb-977	189	8	juma	juma	PROPN
ajbmeb-977	189	9	,	,	PUNCT
ajbmeb-977	189	10	“	"	PUNCT
ajbmeb-977	189	11	international	international	ADJ
ajbmeb-977	189	12	accounting	accounting	NOUN
ajbmeb-977	189	13	and	and	CCONJ
ajbmeb-977	189	14	financial	financial	ADJ
ajbmeb-977	189	15	reporting	reporting	NOUN
ajbmeb-977	189	16	standards	standard	NOUN
ajbmeb-977	189	17	,	,	PUNCT
ajbmeb-977	189	18	”	"	PUNCT
ajbmeb-977	189	19	department	department	NOUN
ajbmeb-977	189	20	of	of	ADP
ajbmeb-977	189	21	the	the	DET
ajbmeb-977	189	22	national	national	PROPN
ajbmeb-977	189	23	library	library	NOUN
ajbmeb-977	189	24	,	,	PUNCT
ajbmeb-977	189	25	amman	amman	PROPN
ajbmeb-977	189	26	,	,	PUNCT
ajbmeb-977	189	27	jordan	jordan	PROPN
ajbmeb-977	189	28	,	,	PUNCT
ajbmeb-977	189	29	2019	2019	NUM
ajbmeb-977	189	30	.	.	PUNCT
ajbmeb-977	190	1	3	3	X
ajbmeb-977	190	2	.	.	X
ajbmeb-977	190	3	aicpa	aicpa	PROPN
ajbmeb-977	190	4	,	,	PUNCT
ajbmeb-977	190	5	"	"	PUNCT
ajbmeb-977	190	6	omnibus	omnibus	ADJ
ajbmeb-977	190	7	statement	statement	NOUN
ajbmeb-977	190	8	on	on	ADP
ajbmeb-977	190	9	auditing	auditing	NOUN
ajbmeb-977	190	10	standards	standard	NOUN
ajbmeb-977	190	11	"	"	PUNCT
ajbmeb-977	190	12	,	,	PUNCT
ajbmeb-977	190	13	2019	2019	NUM
ajbmeb-977	190	14	.	.	PUNCT
ajbmeb-977	191	1	4	4	X
ajbmeb-977	191	2	.	.	X
ajbmeb-977	191	3	al	al	PROPN
ajbmeb-977	191	4	-	-	PUNCT
ajbmeb-977	191	5	johar	johar	PROPN
ajbmeb-977	191	6	,	,	PUNCT
ajbmeb-977	191	7	karima	karima	PROPN
ajbmeb-977	191	8	ali	ali	PROPN
ajbmeb-977	191	9	,	,	PUNCT
ajbmeb-977	191	10	al	al	PROPN
ajbmeb-977	191	11	-	-	PUNCT
ajbmeb-977	191	12	baldawi	baldawi	NOUN
ajbmeb-977	191	13	,	,	PUNCT
ajbmeb-977	191	14	shaker	shaker	NOUN
ajbmeb-977	191	15	abdul	abdul	PROPN
ajbmeb-977	191	16	-	-	PUNCT
ajbmeb-977	191	17	karim	karim	PROPN
ajbmeb-977	191	18	hadi	hadi	PROPN
ajbmeb-977	191	19	,	,	PUNCT
ajbmeb-977	191	20	muhammad	muhammad	PROPN
ajbmeb-977	191	21	,	,	PUNCT
ajbmeb-977	191	22	ihsan	ihsan	PROPN
ajbmeb-977	191	23	diab	diab	PROPN
ajbmeb-977	191	24	abd	abd	PROPN
ajbmeb-977	191	25	,	,	PUNCT
ajbmeb-977	191	26	hamoudi	hamoudi	PROPN
ajbmeb-977	191	27	,	,	PUNCT
ajbmeb-977	191	28	ahmed	ahmed	PROPN
ajbmeb-977	191	29	jassim	jassim	PROPN
ajbmeb-977	191	30	,	,	PUNCT
ajbmeb-977	191	31	“	"	PUNCT
ajbmeb-977	191	32	modern	modern	ADJ
ajbmeb-977	191	33	trends	trend	NOUN
ajbmeb-977	191	34	in	in	ADP
ajbmeb-977	191	35	auditing	auditing	NOUN
ajbmeb-977	191	36	and	and	CCONJ
ajbmeb-977	191	37	oversight	oversight	NOUN
ajbmeb-977	191	38	according	accord	VERB
ajbmeb-977	191	39	to	to	ADP
ajbmeb-977	191	40	international	international	ADJ
ajbmeb-977	191	41	standards	standard	NOUN
ajbmeb-977	191	42	and	and	CCONJ
ajbmeb-977	191	43	local	local	ADJ
ajbmeb-977	191	44	legislation	legislation	NOUN
ajbmeb-977	191	45	,	,	PUNCT
ajbmeb-977	191	46	”	"	PUNCT
ajbmeb-977	191	47	al	al	PROPN
ajbmeb-977	191	48	-	-	PUNCT
ajbmeb-977	191	49	jazeera	jazeera	PROPN
ajbmeb-977	191	50	printing	printing	NOUN
ajbmeb-977	191	51	and	and	CCONJ
ajbmeb-977	191	52	publishing	publishing	NOUN
ajbmeb-977	191	53	office	office	NOUN
ajbmeb-977	191	54	,	,	PUNCT
ajbmeb-977	191	55	iraq	iraq	PROPN
ajbmeb-977	191	56	,	,	PUNCT
ajbmeb-977	191	57	baghdad	baghdad	PROPN
ajbmeb-977	191	58	,	,	PUNCT
ajbmeb-977	191	59	2017	2017	NUM
ajbmeb-977	191	60	.	.	PUNCT
ajbmeb-977	192	1	5	5	X
ajbmeb-977	192	2	.	.	X
ajbmeb-977	192	3	al	al	PROPN
ajbmeb-977	192	4	-	-	PUNCT
ajbmeb-977	192	5	maeeni	maeeni	PROPN
ajbmeb-977	192	6	,	,	PUNCT
ajbmeb-977	192	7	saad	saad	PROPN
ajbmeb-977	192	8	salman	salman	PROPN
ajbmeb-977	192	9	,	,	PUNCT
ajbmeb-977	192	10	yassin	yassin	PROPN
ajbmeb-977	192	11	,	,	PUNCT
ajbmeb-977	192	12	youssef	youssef	PROPN
ajbmeb-977	192	13	taha	taha	PROPN
ajbmeb-977	192	14	,	,	PUNCT
ajbmeb-977	192	15	“	"	PUNCT
ajbmeb-977	192	16	the	the	DET
ajbmeb-977	192	17	effect	effect	NOUN
ajbmeb-977	192	18	of	of	ADP
ajbmeb-977	192	19	measurement	measurement	NOUN
ajbmeb-977	192	20	and	and	CCONJ
ajbmeb-977	192	21	disclosure	disclosure	NOUN
ajbmeb-977	192	22	requirements	requirement	NOUN
ajbmeb-977	192	23	of	of	ADP
ajbmeb-977	192	24	international	international	ADJ
ajbmeb-977	192	25	accounting	accounting	NOUN
ajbmeb-977	192	26	and	and	CCONJ
ajbmeb-977	192	27	financial	financial	ADJ
ajbmeb-977	192	28	reporting	reporting	NOUN
ajbmeb-977	192	29	standards	standard	NOUN
ajbmeb-977	192	30	in	in	ADP
ajbmeb-977	192	31	the	the	DET
ajbmeb-977	192	32	scope	scope	NOUN
ajbmeb-977	192	33	of	of	ADP
ajbmeb-977	192	34	the	the	DET
ajbmeb-977	192	35	audit	audit	NOUN
ajbmeb-977	192	36	process	process	NOUN
ajbmeb-977	192	37	,	,	PUNCT
ajbmeb-977	192	38	”	"	PUNCT
ajbmeb-977	192	39	a	a	DET
ajbmeb-977	192	40	research	research	NOUN
ajbmeb-977	192	41	published	publish	VERB
ajbmeb-977	192	42	in	in	ADP
ajbmeb-977	192	43	the	the	DET
ajbmeb-977	192	44	journal	journal	NOUN
ajbmeb-977	192	45	of	of	ADP
ajbmeb-977	192	46	dinars	dinar	NOUN
ajbmeb-977	192	47	,	,	PUNCT
ajbmeb-977	192	48	the	the	DET
ajbmeb-977	192	49	twelfth	twelfth	ADJ
ajbmeb-977	192	50	issue	issue	NOUN
ajbmeb-977	192	51	,	,	PUNCT
ajbmeb-977	192	52	2018	2018	NUM
ajbmeb-977	192	53	.	.	PUNCT
ajbmeb-977	193	1	6	6	NUM
ajbmeb-977	193	2	.	.	X
ajbmeb-977	193	3	al	al	PROPN
ajbmeb-977	193	4	-	-	PUNCT
ajbmeb-977	193	5	owaisi	owaisi	PROPN
ajbmeb-977	193	6	,	,	PUNCT
ajbmeb-977	193	7	abd	abd	PROPN
ajbmeb-977	193	8	al	al	PROPN
ajbmeb-977	193	9	-	-	PROPN
ajbmeb-977	193	10	rahman	rahman	PROPN
ajbmeb-977	193	11	ahmed	ahmed	PROPN
ajbmeb-977	193	12	ghazal	ghazal	PROPN
ajbmeb-977	193	13	,	,	PUNCT
ajbmeb-977	193	14	2015	2015	NUM
ajbmeb-977	193	15	,	,	PUNCT
ajbmeb-977	193	16	the	the	DET
ajbmeb-977	193	17	role	role	NOUN
ajbmeb-977	193	18	of	of	ADP
ajbmeb-977	193	19	disclosing	disclose	VERB
ajbmeb-977	193	20	the	the	DET
ajbmeb-977	193	21	fair	fair	ADJ
ajbmeb-977	193	22	value	value	NOUN
ajbmeb-977	193	23	of	of	ADP
ajbmeb-977	193	24	financial	financial	ADJ
ajbmeb-977	193	25	investments	investment	NOUN
ajbmeb-977	193	26	in	in	ADP
ajbmeb-977	193	27	enhancing	enhance	VERB
ajbmeb-977	193	28	the	the	DET
ajbmeb-977	193	29	benefit	benefit	NOUN
ajbmeb-977	193	30	of	of	ADP
ajbmeb-977	193	31	accounting	accounting	NOUN
ajbmeb-977	193	32	information	information	NOUN
ajbmeb-977	193	33	for	for	ADP
ajbmeb-977	193	34	the	the	DET
ajbmeb-977	193	35	purposes	purpose	NOUN
ajbmeb-977	193	36	of	of	ADP
ajbmeb-977	193	37	investment	investment	NOUN
ajbmeb-977	193	38	decision	decision	NOUN
ajbmeb-977	193	39	-	-	PUNCT
ajbmeb-977	193	40	making	making	NOUN
ajbmeb-977	193	41	,	,	PUNCT
ajbmeb-977	193	42	applied	apply	VERB
ajbmeb-977	193	43	research	research	NOUN
ajbmeb-977	193	44	in	in	ADP
ajbmeb-977	193	45	a	a	DET
ajbmeb-977	193	46	sample	sample	NOUN
ajbmeb-977	193	47	of	of	ADP
ajbmeb-977	193	48	investment	investment	NOUN
ajbmeb-977	193	49	companies	company	NOUN
ajbmeb-977	193	50	listed	list	VERB
ajbmeb-977	193	51	in	in	ADP
ajbmeb-977	193	52	the	the	DET
ajbmeb-977	193	53	iraq	iraq	PROPN
ajbmeb-977	193	54	stock	stock	PROPN
ajbmeb-977	193	55	exchange	exchange	PROPN
ajbmeb-977	193	56	,	,	PUNCT
ajbmeb-977	193	57	a	a	DET
ajbmeb-977	193	58	research	research	NOUN
ajbmeb-977	193	59	submitted	submit	VERB
ajbmeb-977	193	60	to	to	ADP
ajbmeb-977	193	61	the	the	DET
ajbmeb-977	193	62	board	board	NOUN
ajbmeb-977	193	63	of	of	ADP
ajbmeb-977	193	64	trustees	trustee	NOUN
ajbmeb-977	193	65	at	at	ADP
ajbmeb-977	193	66	the	the	DET
ajbmeb-977	193	67	arab	arab	PROPN
ajbmeb-977	193	68	institute	institute	PROPN
ajbmeb-977	193	69	for	for	ADP
ajbmeb-977	193	70	chartered	charter	VERB
ajbmeb-977	193	71	accountants	accountant	NOUN
ajbmeb-977	193	72	as	as	ADP
ajbmeb-977	193	73	part	part	NOUN
ajbmeb-977	193	74	of	of	ADP
ajbmeb-977	193	75	the	the	DET
ajbmeb-977	193	76	requirements	requirement	NOUN
ajbmeb-977	193	77	for	for	ADP
ajbmeb-977	193	78	obtaining	obtain	VERB
ajbmeb-977	193	79	the	the	DET
ajbmeb-977	193	80	chartered	chartered	ADJ
ajbmeb-977	193	81	accountancy	accountancy	NOUN
ajbmeb-977	193	82	certificate	certificate	NOUN
ajbmeb-977	193	83	.	.	PUNCT
ajbmeb-977	194	1	7	7	X
ajbmeb-977	194	2	.	.	X
ajbmeb-977	194	3	al	al	PROPN
ajbmeb-977	194	4	-	-	PUNCT
ajbmeb-977	194	5	sabbagh	sabbagh	PROPN
ajbmeb-977	194	6	,	,	PUNCT
ajbmeb-977	194	7	samer	samer	PROPN
ajbmeb-977	194	8	hayel	hayel	PROPN
ajbmeb-977	194	9	,	,	PUNCT
ajbmeb-977	194	10	“	"	PUNCT
ajbmeb-977	194	11	the	the	DET
ajbmeb-977	194	12	effect	effect	NOUN
ajbmeb-977	194	13	of	of	ADP
ajbmeb-977	194	14	quantitative	quantitative	ADJ
ajbmeb-977	194	15	measurement	measurement	NOUN
ajbmeb-977	194	16	of	of	ADP
ajbmeb-977	194	17	the	the	DET
ajbmeb-977	194	18	risks	risk	NOUN
ajbmeb-977	194	19	of	of	ADP
ajbmeb-977	194	20	fundamental	fundamental	ADJ
ajbmeb-977	194	21	errors	error	NOUN
ajbmeb-977	194	22	in	in	ADP
ajbmeb-977	194	23	improving	improve	VERB
ajbmeb-977	194	24	the	the	DET
ajbmeb-977	194	25	accuracy	accuracy	NOUN
ajbmeb-977	194	26	of	of	ADP
ajbmeb-977	194	27	audit	audit	NOUN
ajbmeb-977	194	28	risk	risk	NOUN
ajbmeb-977	194	29	assessment	assessment	NOUN
ajbmeb-977	194	30	,	,	PUNCT
ajbmeb-977	194	31	phd	phd	NOUN
ajbmeb-977	194	32	thesis	thesis	NOUN
ajbmeb-977	194	33	,	,	PUNCT
ajbmeb-977	194	34	damascus	damascus	PROPN
ajbmeb-977	194	35	university	university	NOUN
ajbmeb-977	194	36	,	,	PUNCT
ajbmeb-977	194	37	faculty	faculty	NOUN
ajbmeb-977	194	38	of	of	ADP
ajbmeb-977	194	39	economics	economic	NOUN
ajbmeb-977	194	40	,	,	PUNCT
ajbmeb-977	194	41	2016	2016	NUM
ajbmeb-977	194	42	.	.	PUNCT
ajbmeb-977	195	1	8	8	NUM
ajbmeb-977	195	2	.	.	X
ajbmeb-977	195	3	arens	arens	PROPN
ajbmeb-977	195	4	,	,	PUNCT
ajbmeb-977	195	5	alven	alven	PROPN
ajbmeb-977	195	6	.	.	PUNCT
ajbmeb-977	196	1	elder	elder	NOUN
ajbmeb-977	196	2	,	,	PUNCT
ajbmeb-977	196	3	randal	randal	PROPN
ajbmeb-977	196	4	and	and	CCONJ
ajbmeb-977	196	5	beasley	beasley	PROPN
ajbmeb-977	196	6	,	,	PUNCT
ajbmeb-977	196	7	mark	mark	VERB
ajbmeb-977	196	8	"	"	PUNCT
ajbmeb-977	196	9	auditing	auditing	NOUN
ajbmeb-977	196	10	and	and	CCONJ
ajbmeb-977	196	11	assurance	assurance	NOUN
ajbmeb-977	196	12	services	service	NOUN
ajbmeb-977	196	13	:	:	PUNCT
ajbmeb-977	196	14	an	an	DET
ajbmeb-977	196	15	integrated	integrated	ADJ
ajbmeb-977	196	16	approach	approach	NOUN
ajbmeb-977	196	17	"	"	PUNCT
ajbmeb-977	196	18	,	,	PUNCT
ajbmeb-977	196	19	15th	15th	ADJ
ajbmeb-977	196	20	edition	edition	NOUN
ajbmeb-977	196	21	,	,	PUNCT
ajbmeb-977	196	22	pearson	pearson	PROPN
ajbmeb-977	196	23	ltd	ltd	PROPN
ajbmeb-977	196	24	,	,	PUNCT
ajbmeb-977	196	25	2014	2014	NUM
ajbmeb-977	196	26	.	.	PUNCT
ajbmeb-977	197	1	9	9	X
ajbmeb-977	197	2	.	.	X
ajbmeb-977	197	3	arens	arens	PROPN
ajbmeb-977	197	4	,	,	PUNCT
ajbmeb-977	197	5	alvin	alvin	PROPN
ajbmeb-977	197	6	,	,	PUNCT
ajbmeb-977	197	7	lubeck	lubeck	PROPN
ajbmeb-977	197	8	,	,	PUNCT
ajbmeb-977	197	9	james	james	PROPN
ajbmeb-977	197	10	,	,	PUNCT
ajbmeb-977	197	11	“	"	PUNCT
ajbmeb-977	197	12	the	the	DET
ajbmeb-977	197	13	review	review	NOUN
ajbmeb-977	197	14	:	:	PUNCT
ajbmeb-977	197	15	an	an	DET
ajbmeb-977	197	16	integrated	integrated	ADJ
ajbmeb-977	197	17	introduction	introduction	NOUN
ajbmeb-977	197	18	”	"	PUNCT
ajbmeb-977	197	19	,	,	PUNCT
ajbmeb-977	197	20	dar	dar	PROPN
ajbmeb-977	197	21	al	al	PROPN
ajbmeb-977	197	22	-	-	PUNCT
ajbmeb-977	197	23	marikh	marikh	PROPN
ajbmeb-977	197	24	publishing	publishing	NOUN
ajbmeb-977	197	25	house	house	PROPN
ajbmeb-977	197	26	,	,	PUNCT
ajbmeb-977	197	27	riyadh	riyadh	PROPN
ajbmeb-977	197	28	,	,	PUNCT
ajbmeb-977	197	29	saudi	saudi	PROPN
ajbmeb-977	197	30	arabia	arabia	PROPN
ajbmeb-977	197	31	,	,	PUNCT
ajbmeb-977	197	32	2013	2013	NUM
ajbmeb-977	197	33	.	.	PUNCT
ajbmeb-977	198	1	10	10	NUM
ajbmeb-977	198	2	.	.	X
ajbmeb-977	199	1	camilleri	camilleri	PROPN
ajbmeb-977	199	2	,	,	PUNCT
ajbmeb-977	199	3	emanuel	emanuel	PROPN
ajbmeb-977	199	4	,	,	PUNCT
ajbmeb-977	199	5	camilleri	camilleri	PROPN
ajbmeb-977	199	6	,	,	PUNCT
ajbmeb-977	199	7	roxanne	roxanne	PROPN
ajbmeb-977	199	8	,	,	PUNCT
ajbmeb-977	199	9	"	"	PUNCT
ajbmeb-977	199	10	accountin	accountin	VERB
ajbmeb-977	199	11	for	for	ADP
ajbmeb-977	199	12	financial	financial	ADJ
ajbmeb-977	199	13	instruments	instrument	NOUN
ajbmeb-977	199	14	,	,	PUNCT
ajbmeb-977	199	15	a	a	DET
ajbmeb-977	199	16	guide	guide	NOUN
ajbmeb-977	199	17	to	to	ADP
ajbmeb-977	199	18	valuation	valuation	NOUN
ajbmeb-977	199	19	and	and	CCONJ
ajbmeb-977	199	20	risk	risk	NOUN
ajbmeb-977	199	21	management	management	NOUN
ajbmeb-977	199	22	"	"	PUNCT
ajbmeb-977	199	23	routledge	routledge	NOUN
ajbmeb-977	199	24	,	,	PUNCT
ajbmeb-977	199	25	2017	2017	NUM
ajbmeb-977	199	26	american	american	ADJ
ajbmeb-977	199	27	journal	journal	PROPN
ajbmeb-977	199	28	of	of	ADP
ajbmeb-977	199	29	business	business	NOUN
ajbmeb-977	199	30	management	management	NOUN
ajbmeb-977	199	31	,	,	PUNCT
ajbmeb-977	199	32	economics	economic	NOUN
ajbmeb-977	199	33	and	and	CCONJ
ajbmeb-977	199	34	banking	banking	NOUN
ajbmeb-977	199	35	volume	volume	NOUN
ajbmeb-977	199	36	13	13	NUM
ajbmeb-977	199	37	june	june	PROPN
ajbmeb-977	199	38	,	,	PUNCT
ajbmeb-977	199	39	2023	2023	NUM
ajbmeb-977	199	40	p	p	NOUN
ajbmeb-977	199	41	a	a	PRON
ajbmeb-977	199	42	g	g	NOUN
ajbmeb-977	199	43	e	e	NOUN
ajbmeb-977	199	44	|	|	ADV
ajbmeb-977	199	45	67	67	NUM
ajbmeb-977	199	46	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-977	199	47	11	11	NUM
ajbmeb-977	199	48	.	.	PUNCT
ajbmeb-977	200	1	challour	challour	ADJ
ajbmeb-977	200	2	,	,	PUNCT
ajbmeb-977	200	3	wissam	wissam	PROPN
ajbmeb-977	200	4	,	,	PUNCT
ajbmeb-977	200	5	2011	2011	NUM
ajbmeb-977	200	6	,	,	PUNCT
ajbmeb-977	200	7	the	the	DET
ajbmeb-977	200	8	accounting	accounting	NOUN
ajbmeb-977	200	9	treatment	treatment	NOUN
ajbmeb-977	200	10	of	of	ADP
ajbmeb-977	200	11	financial	financial	ADJ
ajbmeb-977	200	12	instruments	instrument	NOUN
ajbmeb-977	200	13	under	under	ADP
ajbmeb-977	200	14	international	international	ADJ
ajbmeb-977	200	15	accounting	accounting	NOUN
ajbmeb-977	200	16	standards	standard	NOUN
ajbmeb-977	200	17	,	,	PUNCT
ajbmeb-977	200	18	a	a	DET
ajbmeb-977	200	19	master	master	NOUN
ajbmeb-977	200	20	's	's	PART
ajbmeb-977	200	21	thesis	thesis	NOUN
ajbmeb-977	200	22	in	in	ADP
ajbmeb-977	200	23	commercial	commercial	ADJ
ajbmeb-977	200	24	sciences	science	NOUN
ajbmeb-977	200	25	submitted	submit	VERB
ajbmeb-977	200	26	to	to	ADP
ajbmeb-977	200	27	the	the	DET
ajbmeb-977	200	28	faculty	faculty	NOUN
ajbmeb-977	200	29	of	of	ADP
ajbmeb-977	200	30	economic	economic	ADJ
ajbmeb-977	200	31	,	,	PUNCT
ajbmeb-977	200	32	commercial	commercial	ADJ
ajbmeb-977	200	33	and	and	CCONJ
ajbmeb-977	200	34	management	management	NOUN
ajbmeb-977	200	35	sciences	sciences	PROPN
ajbmeb-977	200	36	farhat	farhat	PROPN
ajbmeb-977	200	37	abbas	abbas	PROPN
ajbmeb-977	200	38	university	university	PROPN
ajbmeb-977	200	39	–	–	PUNCT
ajbmeb-977	200	40	setif	setif	NOUN
ajbmeb-977	200	41	.	.	PUNCT
ajbmeb-977	201	1	12	12	NUM
ajbmeb-977	201	2	.	.	PUNCT
ajbmeb-977	202	1	gerald	gerald	PROPN
ajbmeb-977	202	2	lobo	lobo	PROPN
ajbmeb-977	202	3	,	,	PUNCT
ajbmeb-977	202	4	yuping	yuping	NOUN
ajbmeb-977	202	5	zhao	zhao	NOUN
ajbmeb-977	202	6	,	,	PUNCT
ajbmeb-977	202	7	relation	relation	NOUN
ajbmeb-977	202	8	between	between	ADP
ajbmeb-977	202	9	audit	audit	NOUN
ajbmeb-977	202	10	effort	effort	NOUN
ajbmeb-977	202	11	and	and	CCONJ
ajbmeb-977	202	12	financial	financial	ADJ
ajbmeb-977	202	13	report	report	NOUN
ajbmeb-977	202	14	misstatements	misstatement	NOUN
ajbmeb-977	202	15	:	:	PUNCT
ajbmeb-977	202	16	evidence	evidence	NOUN
ajbmeb-977	202	17	from	from	ADP
ajbmeb-977	202	18	quarterly	quarterly	ADJ
ajbmeb-977	202	19	and	and	CCONJ
ajbmeb-977	202	20	annual	annual	ADJ
ajbmeb-977	202	21	restatements	restatement	NOUN
ajbmeb-977	202	22	,	,	PUNCT
ajbmeb-977	202	23	accounting	accounting	NOUN
ajbmeb-977	202	24	review	review	NOUN
ajbmeb-977	202	25	,	,	PUNCT
ajbmeb-977	202	26	forthcoming	forthcoming	ADJ
ajbmeb-977	202	27	,	,	PUNCT
ajbmeb-977	202	28	may	may	PROPN
ajbmeb-977	202	29	14	14	NUM
ajbmeb-977	202	30	,	,	PUNCT
ajbmeb-977	202	31	2013	2013	NUM
ajbmeb-977	202	32	13	13	NUM
ajbmeb-977	202	33	.	.	PUNCT
ajbmeb-977	203	1	ghareeb	ghareeb	NOUN
ajbmeb-977	203	2	,	,	PUNCT
ajbmeb-977	203	3	flash	flash	NOUN
ajbmeb-977	203	4	ikram	ikram	NOUN
ajbmeb-977	203	5	,	,	PUNCT
ajbmeb-977	203	6	“	"	PUNCT
ajbmeb-977	203	7	the	the	DET
ajbmeb-977	203	8	role	role	NOUN
ajbmeb-977	203	9	of	of	ADP
ajbmeb-977	203	10	applying	apply	VERB
ajbmeb-977	203	11	the	the	DET
ajbmeb-977	203	12	international	international	ADJ
ajbmeb-977	203	13	auditing	auditing	NOUN
ajbmeb-977	203	14	standard	standard	NOUN
ajbmeb-977	203	15	(	(	PUNCT
ajbmeb-977	203	16	701	701	NUM
ajbmeb-977	203	17	)	)	PUNCT
ajbmeb-977	203	18	in	in	ADP
ajbmeb-977	203	19	enhancing	enhance	VERB
ajbmeb-977	203	20	the	the	DET
ajbmeb-977	203	21	reporting	reporting	NOUN
ajbmeb-977	203	22	of	of	ADP
ajbmeb-977	203	23	the	the	DET
ajbmeb-977	203	24	auditor	auditor	NOUN
ajbmeb-977	203	25	’s	’s	PART
ajbmeb-977	203	26	report	report	NOUN
ajbmeb-977	203	27	and	and	CCONJ
ajbmeb-977	203	28	reducing	reduce	VERB
ajbmeb-977	203	29	the	the	DET
ajbmeb-977	203	30	expectations	expectation	NOUN
ajbmeb-977	203	31	gap	gap	NOUN
ajbmeb-977	203	32	an	an	DET
ajbmeb-977	203	33	applied	apply	VERB
ajbmeb-977	203	34	study	study	NOUN
ajbmeb-977	203	35	,	,	PUNCT
ajbmeb-977	203	36	”	"	PUNCT
ajbmeb-977	203	37	master	master	NOUN
ajbmeb-977	203	38	’s	’s	PART
ajbmeb-977	203	39	thesis	thesis	NOUN
ajbmeb-977	203	40	,	,	PUNCT
ajbmeb-977	203	41	al	al	PROPN
ajbmeb-977	203	42	-	-	PUNCT
ajbmeb-977	203	43	mustansiriya	mustansiriya	PROPN
ajbmeb-977	203	44	university	university	NOUN
ajbmeb-977	203	45	,	,	PUNCT
ajbmeb-977	203	46	college	college	NOUN
ajbmeb-977	203	47	of	of	ADP
ajbmeb-977	203	48	administration	administration	NOUN
ajbmeb-977	203	49	and	and	CCONJ
ajbmeb-977	203	50	economics	economic	NOUN
ajbmeb-977	203	51	,	,	PUNCT
ajbmeb-977	203	52	2019	2019	NUM
ajbmeb-977	203	53	.	.	PUNCT
ajbmeb-977	204	1	14	14	NUM
ajbmeb-977	204	2	.	.	PUNCT
ajbmeb-977	205	1	grant	grant	PROPN
ajbmeb-977	205	2	thornton	thornton	PROPN
ajbmeb-977	205	3	,	,	PUNCT
ajbmeb-977	205	4	"	"	PUNCT
ajbmeb-977	205	5	considerations	consideration	NOUN
ajbmeb-977	205	6	for	for	ADP
ajbmeb-977	205	7	the	the	DET
ajbmeb-977	205	8	audit	audit	NOUN
ajbmeb-977	205	9	of	of	ADP
ajbmeb-977	205	10	expected	expect	VERB
ajbmeb-977	205	11	credit	credit	NOUN
ajbmeb-977	205	12	losses	loss	NOUN
ajbmeb-977	205	13	,	,	PUNCT
ajbmeb-977	205	14	"	"	PUNCT
ajbmeb-977	205	15	2017	2017	NUM
ajbmeb-977	205	16	15	15	NUM
ajbmeb-977	205	17	.	.	PUNCT
ajbmeb-977	206	1	hasan	hasan	PROPN
ajbmeb-977	206	2	,	,	PUNCT
ajbmeb-977	206	3	m.	m.	NOUN
ajbmeb-977	206	4	g.	g.	PROPN
ajbmeb-977	206	5	,	,	PUNCT
ajbmeb-977	206	6	atshan	atshan	PROPN
ajbmeb-977	206	7	,	,	PUNCT
ajbmeb-977	206	8	a.	a.	NOUN
ajbmeb-977	206	9	a.	a.	PROPN
ajbmeb-977	206	10	,	,	PUNCT
ajbmeb-977	206	11	&	&	CCONJ
ajbmeb-977	206	12	abd	abd	PROPN
ajbmeb-977	206	13	,	,	PUNCT
ajbmeb-977	206	14	w.	w.	PROPN
ajbmeb-977	206	15	h.	h.	PROPN
ajbmeb-977	206	16	(	(	PUNCT
ajbmeb-977	206	17	2023	2023	NUM
ajbmeb-977	206	18	)	)	PUNCT
ajbmeb-977	206	19	.	.	PUNCT
ajbmeb-977	207	1	the	the	DET
ajbmeb-977	207	2	impact	impact	NOUN
ajbmeb-977	207	3	of	of	ADP
ajbmeb-977	207	4	the	the	DET
ajbmeb-977	207	5	relationship	relationship	NOUN
ajbmeb-977	207	6	between	between	ADP
ajbmeb-977	207	7	supervisors	supervisor	NOUN
ajbmeb-977	207	8	of	of	ADP
ajbmeb-977	207	9	commercial	commercial	ADJ
ajbmeb-977	207	10	banks	bank	NOUN
ajbmeb-977	207	11	and	and	CCONJ
ajbmeb-977	207	12	the	the	DET
ajbmeb-977	207	13	work	work	NOUN
ajbmeb-977	207	14	of	of	ADP
ajbmeb-977	207	15	the	the	DET
ajbmeb-977	207	16	external	external	ADJ
ajbmeb-977	207	17	auditor	auditor	NOUN
ajbmeb-977	207	18	,	,	PUNCT
ajbmeb-977	207	19	a	a	DET
ajbmeb-977	207	20	study	study	NOUN
ajbmeb-977	207	21	according	accord	VERB
ajbmeb-977	207	22	to	to	ADP
ajbmeb-977	207	23	the	the	DET
ajbmeb-977	207	24	international	international	ADJ
ajbmeb-977	207	25	auditing	auditing	NOUN
ajbmeb-977	207	26	standard	standard	NOUN
ajbmeb-977	207	27	(	(	PUNCT
ajbmeb-977	207	28	1004	1004	NUM
ajbmeb-977	207	29	)	)	PUNCT
ajbmeb-977	207	30	.	.	PUNCT
ajbmeb-977	208	1	journal	journal	NOUN
ajbmeb-977	208	2	of	of	ADP
ajbmeb-977	208	3	corporate	corporate	ADJ
ajbmeb-977	208	4	finance	finance	NOUN
ajbmeb-977	208	5	management	management	NOUN
ajbmeb-977	208	6	and	and	CCONJ
ajbmeb-977	208	7	banking	banking	NOUN
ajbmeb-977	208	8	system	system	NOUN
ajbmeb-977	208	9	(	(	PUNCT
ajbmeb-977	208	10	jcfmbs	jcfmbs	X
ajbmeb-977	208	11	)	)	PUNCT
ajbmeb-977	208	12	issn	issn	PROPN
ajbmeb-977	208	13	:	:	PUNCT
ajbmeb-977	208	14	2799	2799	NUM
ajbmeb-977	208	15	-	-	SYM
ajbmeb-977	208	16	1059	1059	NUM
ajbmeb-977	208	17	,	,	PUNCT
ajbmeb-977	208	18	3(03	3(03	NUM
ajbmeb-977	208	19	)	)	PUNCT
ajbmeb-977	208	20	,	,	PUNCT
ajbmeb-977	208	21	14	14	NUM
ajbmeb-977	208	22	-	-	SYM
ajbmeb-977	208	23	28	28	NUM
ajbmeb-977	208	24	.	.	PUNCT
ajbmeb-977	209	1	16	16	NUM
ajbmeb-977	209	2	.	.	PUNCT
ajbmeb-977	210	1	ibrahim	ibrahim	PROPN
ajbmeb-977	210	2	,	,	PUNCT
ajbmeb-977	210	3	muhammad	muhammad	PROPN
ajbmeb-977	210	4	abdullah	abdullah	PROPN
ajbmeb-977	210	5	,	,	PUNCT
ajbmeb-977	210	6	2009	2009	NUM
ajbmeb-977	210	7	,	,	PUNCT
ajbmeb-977	210	8	the	the	DET
ajbmeb-977	210	9	use	use	NOUN
ajbmeb-977	210	10	of	of	ADP
ajbmeb-977	210	11	the	the	DET
ajbmeb-977	210	12	fair	fair	ADJ
ajbmeb-977	210	13	value	value	NOUN
ajbmeb-977	210	14	method	method	NOUN
ajbmeb-977	210	15	in	in	ADP
ajbmeb-977	210	16	evaluating	evaluate	VERB
ajbmeb-977	210	17	investments	investment	NOUN
ajbmeb-977	210	18	in	in	ADP
ajbmeb-977	210	19	securities	security	NOUN
ajbmeb-977	210	20	and	and	CCONJ
ajbmeb-977	210	21	its	its	PRON
ajbmeb-977	210	22	impact	impact	NOUN
ajbmeb-977	210	23	on	on	ADP
ajbmeb-977	210	24	presentation	presentation	NOUN
ajbmeb-977	210	25	and	and	CCONJ
ajbmeb-977	210	26	disclosure	disclosure	NOUN
ajbmeb-977	210	27	in	in	ADP
ajbmeb-977	210	28	the	the	DET
ajbmeb-977	210	29	financial	financial	ADJ
ajbmeb-977	210	30	statements	statement	NOUN
ajbmeb-977	210	31	,	,	PUNCT
ajbmeb-977	210	32	iraqi	iraqi	ADJ
ajbmeb-977	210	33	journal	journal	NOUN
ajbmeb-977	210	34	of	of	ADP
ajbmeb-977	210	35	economic	economic	ADJ
ajbmeb-977	210	36	sciences	science	NOUN
ajbmeb-977	210	37	,	,	PUNCT
ajbmeb-977	210	38	year	year	NOUN
ajbmeb-977	210	39	8	8	NUM
ajbmeb-977	210	40	,	,	PUNCT
ajbmeb-977	210	41	issue	issue	NOUN
ajbmeb-977	210	42	24	24	NUM
ajbmeb-977	210	43	.	.	PUNCT
ajbmeb-977	210	44	17	17	NUM
ajbmeb-977	210	45	.	.	PUNCT
ajbmeb-977	210	46	ifac	ifac	NOUN
ajbmeb-977	210	47	,	,	PUNCT
ajbmeb-977	210	48	"	"	PUNCT
ajbmeb-977	210	49	handbook	handbook	NOUN
ajbmeb-977	210	50	of	of	ADP
ajbmeb-977	210	51	international	international	ADJ
ajbmeb-977	210	52	quality	quality	NOUN
ajbmeb-977	210	53	control	control	NOUN
ajbmeb-977	210	54	,	,	PUNCT
ajbmeb-977	210	55	auditing	auditing	NOUN
ajbmeb-977	210	56	,	,	PUNCT
ajbmeb-977	210	57	review	review	NOUN
ajbmeb-977	210	58	,	,	PUNCT
ajbmeb-977	210	59	other	other	ADJ
ajbmeb-977	210	60	assurance	assurance	NOUN
ajbmeb-977	210	61	and	and	CCONJ
ajbmeb-977	210	62	related	related	ADJ
ajbmeb-977	210	63	services	service	NOUN
ajbmeb-977	210	64	pronouncements	pronouncement	NOUN
ajbmeb-977	210	65	"	"	PUNCT
ajbmeb-977	210	66	,	,	PUNCT
ajbmeb-977	210	67	iaasb	iaasb	NOUN
ajbmeb-977	210	68	,	,	PUNCT
ajbmeb-977	210	69	2015	2015	NUM
ajbmeb-977	210	70	.	.	PUNCT
ajbmeb-977	211	1	18	18	NUM
ajbmeb-977	211	2	.	.	PUNCT
ajbmeb-977	211	3	international	international	ADJ
ajbmeb-977	211	4	accounting	accounting	PROPN
ajbmeb-977	211	5	standard	standard	PROPN
ajbmeb-977	211	6	board	board	PROPN
ajbmeb-977	211	7	,	,	PUNCT
ajbmeb-977	211	8	2012	2012	NUM
ajbmeb-977	211	9	,	,	PUNCT
ajbmeb-977	211	10	ias	ia	VERB
ajbmeb-977	211	11	32	32	NUM
ajbmeb-977	211	12	-financial	-financial	ADJ
ajbmeb-977	211	13	instruments	instrument	NOUN
ajbmeb-977	211	14	:	:	PUNCT
ajbmeb-977	211	15	presentation	presentation	NOUN
ajbmeb-977	211	16	,	,	PUNCT
ajbmeb-977	211	17	london	london	PROPN
ajbmeb-977	211	18	.	.	PUNCT
ajbmeb-977	212	1	19	19	NUM
ajbmeb-977	212	2	.	.	PUNCT
ajbmeb-977	212	3	international	international	ADJ
ajbmeb-977	212	4	auditing	auditing	NOUN
ajbmeb-977	212	5	and	and	CCONJ
ajbmeb-977	212	6	assurance	assurance	NOUN
ajbmeb-977	212	7	standards	standard	NOUN
ajbmeb-977	212	8	board	board	NOUN
ajbmeb-977	212	9	(	(	PUNCT
ajbmeb-977	212	10	iaasb	iaasb	NOUN
ajbmeb-977	212	11	(	(	PUNCT
ajbmeb-977	212	12	handbook	handbook	NOUN
ajbmeb-977	212	13	of	of	ADP
ajbmeb-977	212	14	international	international	ADJ
ajbmeb-977	212	15	quality	quality	NOUN
ajbmeb-977	212	16	control	control	NOUN
ajbmeb-977	212	17	,	,	PUNCT
ajbmeb-977	212	18	auditing	auditing	NOUN
ajbmeb-977	212	19	,	,	PUNCT
ajbmeb-977	212	20	review	review	NOUN
ajbmeb-977	212	21	,	,	PUNCT
ajbmeb-977	212	22	other	other	ADJ
ajbmeb-977	212	23	assurance	assurance	NOUN
ajbmeb-977	212	24	,	,	PUNCT
ajbmeb-977	212	25	and	and	CCONJ
ajbmeb-977	212	26	related	related	ADJ
ajbmeb-977	212	27	services	service	NOUN
ajbmeb-977	212	28	pronouncements	pronouncement	NOUN
ajbmeb-977	212	29	,	,	PUNCT
ajbmeb-977	212	30	2017	2017	NUM
ajbmeb-977	212	31	.	.	PUNCT
ajbmeb-977	213	1	20	20	NUM
ajbmeb-977	213	2	.	.	PUNCT
ajbmeb-977	213	3	international	international	ADJ
ajbmeb-977	213	4	auditing	auditing	NOUN
ajbmeb-977	213	5	and	and	CCONJ
ajbmeb-977	213	6	assurance	assurance	NOUN
ajbmeb-977	213	7	standards	standard	NOUN
ajbmeb-977	213	8	board	board	NOUN
ajbmeb-977	213	9	(	(	PUNCT
ajbmeb-977	213	10	iaasb	iaasb	ADJ
ajbmeb-977	213	11	)	)	PUNCT
ajbmeb-977	213	12	handbook	handbook	NOUN
ajbmeb-977	213	13	of	of	ADP
ajbmeb-977	213	14	international	international	ADJ
ajbmeb-977	213	15	quality	quality	NOUN
ajbmeb-977	213	16	control	control	NOUN
ajbmeb-977	213	17	,	,	PUNCT
ajbmeb-977	213	18	auditing	auditing	NOUN
ajbmeb-977	213	19	,	,	PUNCT
ajbmeb-977	213	20	review	review	NOUN
ajbmeb-977	213	21	,	,	PUNCT
ajbmeb-977	213	22	other	other	ADJ
ajbmeb-977	213	23	assurance	assurance	NOUN
ajbmeb-977	213	24	,	,	PUNCT
ajbmeb-977	213	25	and	and	CCONJ
ajbmeb-977	213	26	related	related	ADJ
ajbmeb-977	213	27	services	service	NOUN
ajbmeb-977	213	28	pronouncements	pronouncement	NOUN
ajbmeb-977	213	29	,	,	PUNCT
ajbmeb-977	213	30	2018	2018	NUM
ajbmeb-977	213	31	.	.	PUNCT
ajbmeb-977	214	1	21	21	NUM
ajbmeb-977	214	2	.	.	PUNCT
ajbmeb-977	214	3	kieso	kieso	NOUN
ajbmeb-977	214	4	,	,	PUNCT
ajbmeb-977	214	5	donald	donald	PROPN
ajbmeb-977	214	6	.	.	PROPN
ajbmeb-977	214	7	weygandt	weygandt	PROPN
ajbmeb-977	214	8	,	,	PUNCT
ajbmeb-977	214	9	jerry	jerry	NOUN
ajbmeb-977	214	10	and	and	CCONJ
ajbmeb-977	214	11	warfield	warfield	PROPN
ajbmeb-977	214	12	,	,	PUNCT
ajbmeb-977	214	13	terry	terry	PROPN
ajbmeb-977	214	14	,	,	PUNCT
ajbmeb-977	214	15	"	"	PUNCT
ajbmeb-977	214	16	intermediate	intermediate	ADJ
ajbmeb-977	214	17	accounting	accounting	NOUN
ajbmeb-977	214	18	"	"	PUNCT
ajbmeb-977	214	19	,	,	PUNCT
ajbmeb-977	214	20	ifrs	ifrs	PROPN
ajbmeb-977	214	21	edition	edition	NOUN
ajbmeb-977	214	22	,	,	PUNCT
ajbmeb-977	214	23	,	,	PUNCT
ajbmeb-977	214	24	third	third	ADJ
ajbmeb-977	214	25	edition	edition	NOUN
ajbmeb-977	214	26	,	,	PUNCT
ajbmeb-977	214	27	john	john	PROPN
ajbmeb-977	214	28	wiley	wiley	PROPN
ajbmeb-977	214	29	&	&	CCONJ
ajbmeb-977	214	30	sons	sons	PROPN
ajbmeb-977	214	31	,	,	PUNCT
ajbmeb-977	214	32	inc	inc	PROPN
ajbmeb-977	214	33	.	.	PROPN
ajbmeb-977	214	34	2018	2018	NUM
ajbmeb-977	214	35	.	.	PUNCT
ajbmeb-977	215	1	22	22	NUM
ajbmeb-977	215	2	.	.	PUNCT
ajbmeb-977	216	1	lund	lund	PROPN
ajbmeb-977	216	2	,	,	PUNCT
ajbmeb-977	216	3	margaret	margaret	PROPN
ajbmeb-977	216	4	,	,	PUNCT
ajbmeb-977	216	5	2013	2013	NUM
ajbmeb-977	216	6	,	,	PUNCT
ajbmeb-977	216	7	cooperative	cooperative	ADJ
ajbmeb-977	216	8	equity	equity	NOUN
ajbmeb-977	216	9	&	&	CCONJ
ajbmeb-977	216	10	ownership	ownership	NOUN
ajbmeb-977	216	11	–	–	PUNCT
ajbmeb-977	216	12	an	an	DET
ajbmeb-977	216	13	introduction	introduction	NOUN
ajbmeb-977	216	14	,	,	PUNCT
ajbmeb-977	216	15	university	university	PROPN
ajbmeb-977	216	16	of	of	ADP
ajbmeb-977	216	17	wisconsin	wisconsin	PROPN
ajbmeb-977	216	18	center	center	PROPN
ajbmeb-977	216	19	for	for	ADP
ajbmeb-977	216	20	cooperatives	cooperative	NOUN
ajbmeb-977	216	21	,	,	PUNCT
ajbmeb-977	216	22	www.uwcc.wisc.edu	www.uwcc.wisc.edu	NOUN
ajbmeb-977	216	23	.	.	PUNCT
ajbmeb-977	217	1	23	23	NUM
ajbmeb-977	217	2	.	.	PUNCT
ajbmeb-977	218	1	mazoun	mazoun	PROPN
ajbmeb-977	218	2	,	,	PUNCT
ajbmeb-977	218	3	mohamed	mohamed	PROPN
ajbmeb-977	218	4	amin	amin	PROPN
ajbmeb-977	218	5	,	,	PUNCT
ajbmeb-977	218	6	“	"	PUNCT
ajbmeb-977	218	7	accounting	account	VERB
ajbmeb-977	218	8	auditing	auditing	NOUN
ajbmeb-977	218	9	from	from	ADP
ajbmeb-977	218	10	the	the	DET
ajbmeb-977	218	11	perspective	perspective	NOUN
ajbmeb-977	218	12	of	of	ADP
ajbmeb-977	218	13	international	international	ADJ
ajbmeb-977	218	14	standards	standard	NOUN
ajbmeb-977	218	15	and	and	CCONJ
ajbmeb-977	218	16	the	the	DET
ajbmeb-977	218	17	extent	extent	NOUN
ajbmeb-977	218	18	of	of	ADP
ajbmeb-977	218	19	their	their	PRON
ajbmeb-977	218	20	application	application	NOUN
ajbmeb-977	218	21	in	in	ADP
ajbmeb-977	218	22	algeria	algeria	PROPN
ajbmeb-977	218	23	”	"	PUNCT
ajbmeb-977	218	24	,	,	PUNCT
ajbmeb-977	218	25	master	master	NOUN
ajbmeb-977	218	26	thesis	thesis	NOUN
ajbmeb-977	218	27	,	,	PUNCT
ajbmeb-977	218	28	university	university	NOUN
ajbmeb-977	218	29	of	of	ADP
ajbmeb-977	218	30	algiers	algiers	PROPN
ajbmeb-977	218	31	,	,	PUNCT
ajbmeb-977	218	32	faculty	faculty	NOUN
ajbmeb-977	218	33	of	of	ADP
ajbmeb-977	218	34	economics	economic	NOUN
ajbmeb-977	218	35	and	and	CCONJ
ajbmeb-977	218	36	management	management	NOUN
ajbmeb-977	218	37	sciences	science	NOUN
ajbmeb-977	218	38	,	,	PUNCT
ajbmeb-977	218	39	2011	2011	NUM
ajbmeb-977	218	40	.	.	PUNCT
ajbmeb-977	219	1	24	24	NUM
ajbmeb-977	219	2	.	.	PUNCT
ajbmeb-977	220	1	the	the	DET
ajbmeb-977	220	2	international	international	PROPN
ajbmeb-977	220	3	federation	federation	PROPN
ajbmeb-977	220	4	of	of	ADP
ajbmeb-977	220	5	accountants	accountant	NOUN
ajbmeb-977	220	6	,	,	PUNCT
ajbmeb-977	220	7	“	"	PUNCT
ajbmeb-977	220	8	the	the	DET
ajbmeb-977	220	9	third	third	ADJ
ajbmeb-977	220	10	paper	paper	NOUN
ajbmeb-977	220	11	–	–	PUNCT
ajbmeb-977	220	12	auditing	auditing	NOUN
ajbmeb-977	220	13	”	"	PUNCT
ajbmeb-977	220	14	,	,	PUNCT
ajbmeb-977	220	15	translated	translate	VERB
ajbmeb-977	220	16	by	by	ADP
ajbmeb-977	220	17	the	the	DET
ajbmeb-977	220	18	arab	arab	ADJ
ajbmeb-977	220	19	society	society	NOUN
ajbmeb-977	220	20	of	of	ADP
ajbmeb-977	220	21	certified	certify	VERB
ajbmeb-977	220	22	accountants	accountant	NOUN
ajbmeb-977	220	23	,	,	PUNCT
ajbmeb-977	220	24	the	the	DET
ajbmeb-977	220	25	national	national	ADJ
ajbmeb-977	220	26	library	library	NOUN
ajbmeb-977	220	27	,	,	PUNCT
ajbmeb-977	220	28	amman	amman	PROPN
ajbmeb-977	220	29	,	,	PUNCT
ajbmeb-977	220	30	jordan	jordan	PROPN
ajbmeb-977	220	31	,	,	PUNCT
ajbmeb-977	220	32	2013	2013	NUM
ajbmeb-977	220	33	.	.	PUNCT
ajbmeb-977	221	1	25	25	NUM
ajbmeb-977	221	2	.	.	PUNCT
ajbmeb-977	221	3	younes	youne	NOUN
ajbmeb-977	221	4	,	,	PUNCT
ajbmeb-977	221	5	khaled	khaled	PROPN
ajbmeb-977	221	6	abdel	abdel	PROPN
ajbmeb-977	221	7	rahman	rahman	PROPN
ajbmeb-977	221	8	juma	juma	PROPN
ajbmeb-977	221	9	2011	2011	NUM
ajbmeb-977	221	10	,	,	PUNCT
ajbmeb-977	221	11	the	the	DET
ajbmeb-977	221	12	effect	effect	NOUN
ajbmeb-977	221	13	of	of	ADP
ajbmeb-977	221	14	applying	apply	VERB
ajbmeb-977	221	15	value	value	NOUN
ajbmeb-977	221	16	accounting	accounting	NOUN
ajbmeb-977	221	17	for	for	ADP
ajbmeb-977	221	18	financial	financial	ADJ
ajbmeb-977	221	19	instruments	instrument	NOUN
ajbmeb-977	221	20	on	on	ADP
ajbmeb-977	221	21	stock	stock	NOUN
ajbmeb-977	221	22	returns	return	NOUN
ajbmeb-977	221	23	,	,	PUNCT
ajbmeb-977	221	24	master	master	NOUN
ajbmeb-977	221	25	thesis	thesis	NOUN
ajbmeb-977	221	26	in	in	ADP
ajbmeb-977	221	27	accounting	accounting	NOUN
ajbmeb-977	221	28	and	and	CCONJ
ajbmeb-977	221	29	finance	finance	VERB
ajbmeb-977	221	30	the	the	DET
ajbmeb-977	221	31	islamic	islamic	PROPN
ajbmeb-977	221	32	university	university	PROPN
ajbmeb-977	221	33	,	,	PUNCT
ajbmeb-977	221	34	gaza	gaza	PROPN
ajbmeb-977	221	35	.	.	PUNCT