id	sid	tid	token	lemma	pos
ajird-1329	1	1	american	american	PROPN
ajird-1329	1	2	journal	journal	PROPN
ajird-1329	1	3	of	of	ADP
ajird-1329	1	4	interdisciplinary	interdisciplinary	ADJ
ajird-1329	1	5	research	research	NOUN
ajird-1329	1	6	and	and	CCONJ
ajird-1329	1	7	development	development	NOUN
ajird-1329	1	8	issn	issn	PROPN
ajird-1329	1	9	online	online	NOUN
ajird-1329	1	10	:	:	PUNCT
ajird-1329	1	11	2771	2771	NUM
ajird-1329	1	12	-	-	SYM
ajird-1329	1	13	8948	8948	NUM
ajird-1329	1	14	website	website	NOUN
ajird-1329	1	15	:	:	PUNCT
ajird-1329	1	16	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-1329	1	17	volume	volume	NOUN
ajird-1329	1	18	33	33	NUM
ajird-1329	1	19	,	,	PUNCT
ajird-1329	1	20	october	october	PROPN
ajird-1329	1	21	2024	2024	NUM
ajird-1329	1	22	127	127	NUM
ajird-1329	2	1	|	|	ADV
ajird-1329	2	2	p	p	NOUN
ajird-1329	2	3	a	a	DET
ajird-1329	2	4	g	g	NOUN
ajird-1329	2	5	e	e	NOUN
ajird-1329	2	6	economic	economic	ADJ
ajird-1329	2	7	activities	activity	NOUN
ajird-1329	2	8	based	base	VERB
ajird-1329	2	9	on	on	ADP
ajird-1329	2	10	international	international	ADJ
ajird-1329	2	11	standards	standard	NOUN
ajird-1329	2	12	yorbekova	yorbekova	PRON
ajird-1329	2	13	dilorom	dilorom	PROPN
ajird-1329	2	14	muxammadkulovna	muxammadkulovna	NOUN
ajird-1329	2	15	,	,	PUNCT
ajird-1329	2	16	teacher	teacher	NOUN
ajird-1329	2	17	,	,	PUNCT
ajird-1329	2	18	samarkand	samarkand	PROPN
ajird-1329	2	19	state	state	PROPN
ajird-1329	2	20	university	university	PROPN
ajird-1329	2	21	veterinary	veterinary	ADJ
ajird-1329	2	22	medicine	medicine	NOUN
ajird-1329	2	23	of	of	ADP
ajird-1329	2	24	livestock	livestock	NOUN
ajird-1329	2	25	and	and	CCONJ
ajird-1329	2	26	biotechnologies	biotechnology	NOUN
ajird-1329	2	27	abstract	abstract	ADV
ajird-1329	2	28	in	in	ADP
ajird-1329	2	29	uzbekistan	uzbekistan	PROPN
ajird-1329	2	30	,	,	PUNCT
ajird-1329	2	31	the	the	DET
ajird-1329	2	32	path	path	NOUN
ajird-1329	2	33	of	of	ADP
ajird-1329	2	34	creating	create	VERB
ajird-1329	2	35	national	national	ADJ
ajird-1329	2	36	standards	standard	NOUN
ajird-1329	2	37	based	base	VERB
ajird-1329	2	38	on	on	ADP
ajird-1329	2	39	international	international	ADJ
ajird-1329	2	40	experience	experience	NOUN
ajird-1329	2	41	was	be	AUX
ajird-1329	2	42	chosen	choose	VERB
ajird-1329	2	43	.	.	PUNCT
ajird-1329	3	1	at	at	ADP
ajird-1329	3	2	the	the	DET
ajird-1329	3	3	same	same	ADJ
ajird-1329	3	4	time	time	NOUN
ajird-1329	3	5	,	,	PUNCT
ajird-1329	3	6	the	the	DET
ajird-1329	3	7	development	development	NOUN
ajird-1329	3	8	of	of	ADP
ajird-1329	3	9	auditing	auditing	NOUN
ajird-1329	3	10	standards	standard	NOUN
ajird-1329	3	11	in	in	ADP
ajird-1329	3	12	uzbekistan	uzbekistan	PROPN
ajird-1329	3	13	is	be	AUX
ajird-1329	3	14	based	base	VERB
ajird-1329	3	15	on	on	ADP
ajird-1329	3	16	the	the	DET
ajird-1329	3	17	assumption	assumption	NOUN
ajird-1329	3	18	that	that	SCONJ
ajird-1329	3	19	each	each	PRON
ajird-1329	3	20	of	of	ADP
ajird-1329	3	21	them	they	PRON
ajird-1329	3	22	should	should	AUX
ajird-1329	3	23	define	define	VERB
ajird-1329	3	24	some	some	DET
ajird-1329	3	25	part	part	NOUN
ajird-1329	3	26	or	or	CCONJ
ajird-1329	3	27	aspect	aspect	NOUN
ajird-1329	3	28	of	of	ADP
ajird-1329	3	29	the	the	DET
ajird-1329	3	30	auditing	auditing	NOUN
ajird-1329	3	31	activity	activity	NOUN
ajird-1329	3	32	,	,	PUNCT
ajird-1329	3	33	be	be	AUX
ajird-1329	3	34	short	short	ADJ
ajird-1329	3	35	and	and	CCONJ
ajird-1329	3	36	concise	concise	ADJ
ajird-1329	3	37	,	,	PUNCT
ajird-1329	3	38	but	but	CCONJ
ajird-1329	3	39	contain	contain	VERB
ajird-1329	3	40	a	a	DET
ajird-1329	3	41	fairly	fairly	ADV
ajird-1329	3	42	complete	complete	ADJ
ajird-1329	3	43	description	description	NOUN
ajird-1329	3	44	of	of	ADP
ajird-1329	3	45	the	the	DET
ajird-1329	3	46	requirements	requirement	NOUN
ajird-1329	3	47	for	for	ADP
ajird-1329	3	48	regulation	regulation	NOUN
ajird-1329	3	49	of	of	ADP
ajird-1329	3	50	the	the	DET
ajird-1329	3	51	object	object	NOUN
ajird-1329	3	52	of	of	ADP
ajird-1329	3	53	standardization	standardization	NOUN
ajird-1329	3	54	.	.	PUNCT
ajird-1329	4	1	keywords	keyword	NOUN
ajird-1329	4	2	:	:	PUNCT
ajird-1329	4	3	autonomous	autonomous	ADJ
ajird-1329	4	4	committee	committee	NOUN
ajird-1329	4	5	,	,	PUNCT
ajird-1329	4	6	issues	issue	NOUN
ajird-1329	4	7	,	,	PUNCT
ajird-1329	4	8	international	international	ADJ
ajird-1329	4	9	auditing	auditing	NOUN
ajird-1329	4	10	standards	standard	NOUN
ajird-1329	4	11	,	,	PUNCT
ajird-1329	4	12	development	development	NOUN
ajird-1329	4	13	,	,	PUNCT
ajird-1329	4	14	auditing	auditing	NOUN
ajird-1329	4	15	profession	profession	NOUN
ajird-1329	4	16	,	,	PUNCT
ajird-1329	4	17	professionalism	professionalism	NOUN
ajird-1329	4	18	,	,	PUNCT
ajird-1329	4	19	auditors	auditor	NOUN
ajird-1329	4	20	,	,	PUNCT
ajird-1329	4	21	international	international	ADJ
ajird-1329	4	22	scale	scale	NOUN
ajird-1329	4	23	,	,	PUNCT
ajird-1329	4	24	methodology	methodology	NOUN
ajird-1329	4	25	.	.	PUNCT
ajird-1329	5	1	introduction	introduction	NOUN
ajird-1329	5	2	one	one	NUM
ajird-1329	5	3	of	of	ADP
ajird-1329	5	4	the	the	DET
ajird-1329	5	5	main	main	ADJ
ajird-1329	5	6	ways	way	NOUN
ajird-1329	5	7	to	to	PART
ajird-1329	5	8	improve	improve	VERB
ajird-1329	5	9	domestic	domestic	ADJ
ajird-1329	5	10	auditing	auditing	NOUN
ajird-1329	5	11	is	be	AUX
ajird-1329	5	12	the	the	DET
ajird-1329	5	13	standardization	standardization	NOUN
ajird-1329	5	14	of	of	ADP
ajird-1329	5	15	auditing	auditing	NOUN
ajird-1329	5	16	activities	activity	NOUN
ajird-1329	5	17	.	.	PUNCT
ajird-1329	6	1	a	a	DET
ajird-1329	6	2	fundamental	fundamental	ADJ
ajird-1329	6	3	place	place	NOUN
ajird-1329	6	4	in	in	ADP
ajird-1329	6	5	solving	solve	VERB
ajird-1329	6	6	this	this	DET
ajird-1329	6	7	problem	problem	NOUN
ajird-1329	6	8	is	be	AUX
ajird-1329	6	9	given	give	VERB
ajird-1329	6	10	to	to	ADP
ajird-1329	6	11	international	international	ADJ
ajird-1329	6	12	auditing	auditing	NOUN
ajird-1329	6	13	standards	standard	NOUN
ajird-1329	6	14	.	.	PUNCT
ajird-1329	7	1	back	back	ADV
ajird-1329	7	2	in	in	ADP
ajird-1329	7	3	1948	1948	NUM
ajird-1329	7	4	,	,	PUNCT
ajird-1329	7	5	members	member	NOUN
ajird-1329	7	6	of	of	ADP
ajird-1329	7	7	the	the	DET
ajird-1329	7	8	american	american	PROPN
ajird-1329	7	9	institute	institute	PROPN
ajird-1329	7	10	of	of	ADP
ajird-1329	7	11	certified	certify	VERB
ajird-1329	7	12	public	public	ADJ
ajird-1329	7	13	accountants	accountant	NOUN
ajird-1329	7	14	approved	approve	VERB
ajird-1329	7	15	and	and	CCONJ
ajird-1329	7	16	adopted	adopt	VERB
ajird-1329	7	17	ten	ten	NUM
ajird-1329	7	18	statements	statement	NOUN
ajird-1329	7	19	called	call	VERB
ajird-1329	7	20	“	"	PUNCT
ajird-1329	7	21	generally	generally	ADV
ajird-1329	7	22	accepted	accept	VERB
ajird-1329	7	23	standards	standard	NOUN
ajird-1329	7	24	of	of	ADP
ajird-1329	7	25	auditing	auditing	NOUN
ajird-1329	7	26	practice	practice	NOUN
ajird-1329	7	27	.	.	PUNCT
ajird-1329	7	28	”	"	PUNCT
ajird-1329	8	1	these	these	DET
ajird-1329	8	2	provisions	provision	NOUN
ajird-1329	8	3	have	have	AUX
ajird-1329	8	4	not	not	PART
ajird-1329	8	5	changed	change	VERB
ajird-1329	8	6	significantly	significantly	ADV
ajird-1329	8	7	since	since	SCONJ
ajird-1329	8	8	then	then	ADV
ajird-1329	8	9	and	and	CCONJ
ajird-1329	8	10	form	form	VERB
ajird-1329	8	11	the	the	DET
ajird-1329	8	12	basis	basis	NOUN
ajird-1329	8	13	of	of	ADP
ajird-1329	8	14	the	the	DET
ajird-1329	8	15	standards	standard	NOUN
ajird-1329	8	16	developed	develop	VERB
ajird-1329	8	17	by	by	ADP
ajird-1329	8	18	the	the	DET
ajird-1329	8	19	committee	committee	NOUN
ajird-1329	8	20	on	on	ADP
ajird-1329	8	21	international	international	ADJ
ajird-1329	8	22	auditing	auditing	NOUN
ajird-1329	8	23	practices	practice	NOUN
ajird-1329	8	24	[	[	X
ajird-1329	8	25	1	1	NUM
ajird-1329	8	26	]	]	PUNCT
ajird-1329	8	27	.	.	PUNCT
ajird-1329	9	1	auditing	auditing	NOUN
ajird-1329	9	2	standards	standard	NOUN
ajird-1329	9	3	are	be	AUX
ajird-1329	9	4	documents	document	NOUN
ajird-1329	9	5	that	that	PRON
ajird-1329	9	6	formulate	formulate	VERB
ajird-1329	9	7	common	common	ADJ
ajird-1329	9	8	basic	basic	ADJ
ajird-1329	9	9	requirements	requirement	NOUN
ajird-1329	9	10	and	and	CCONJ
ajird-1329	9	11	general	general	ADJ
ajird-1329	9	12	approaches	approach	NOUN
ajird-1329	9	13	to	to	ADP
ajird-1329	9	14	conducting	conduct	VERB
ajird-1329	9	15	an	an	DET
ajird-1329	9	16	audit	audit	NOUN
ajird-1329	9	17	.	.	PUNCT
ajird-1329	10	1	the	the	DET
ajird-1329	10	2	standards	standard	NOUN
ajird-1329	10	3	define	define	VERB
ajird-1329	10	4	regulatory	regulatory	ADJ
ajird-1329	10	5	requirements	requirement	NOUN
ajird-1329	10	6	for	for	ADP
ajird-1329	10	7	the	the	DET
ajird-1329	10	8	quality	quality	NOUN
ajird-1329	10	9	and	and	CCONJ
ajird-1329	10	10	reliability	reliability	NOUN
ajird-1329	10	11	of	of	ADP
ajird-1329	10	12	the	the	DET
ajird-1329	10	13	audit	audit	NOUN
ajird-1329	10	14	,	,	PUNCT
ajird-1329	10	15	the	the	DET
ajird-1329	10	16	scope	scope	NOUN
ajird-1329	10	17	of	of	ADP
ajird-1329	10	18	the	the	DET
ajird-1329	10	19	audit	audit	NOUN
ajird-1329	10	20	,	,	PUNCT
ajird-1329	10	21	shortcomings	shortcoming	NOUN
ajird-1329	10	22	,	,	PUNCT
ajird-1329	10	23	methodological	methodological	ADJ
ajird-1329	10	24	issues	issue	NOUN
ajird-1329	10	25	,	,	PUNCT
ajird-1329	10	26	and	and	CCONJ
ajird-1329	10	27	the	the	DET
ajird-1329	10	28	basic	basic	ADJ
ajird-1329	10	29	principles	principle	NOUN
ajird-1329	10	30	that	that	PRON
ajird-1329	10	31	auditors	auditor	NOUN
ajird-1329	10	32	must	must	AUX
ajird-1329	10	33	follow	follow	VERB
ajird-1329	10	34	[	[	X
ajird-1329	10	35	2	2	NUM
ajird-1329	10	36	]	]	PUNCT
ajird-1329	10	37	.	.	PUNCT
ajird-1329	11	1	compliance	compliance	NOUN
ajird-1329	11	2	with	with	ADP
ajird-1329	11	3	auditing	auditing	NOUN
ajird-1329	11	4	standards	standard	NOUN
ajird-1329	11	5	allows	allow	VERB
ajird-1329	11	6	for	for	ADP
ajird-1329	11	7	a	a	DET
ajird-1329	11	8	certain	certain	ADJ
ajird-1329	11	9	level	level	NOUN
ajird-1329	11	10	of	of	ADP
ajird-1329	11	11	assurance	assurance	NOUN
ajird-1329	11	12	of	of	ADP
ajird-1329	11	13	quality	quality	NOUN
ajird-1329	11	14	audit	audit	NOUN
ajird-1329	11	15	results	result	NOUN
ajird-1329	11	16	.	.	PUNCT
ajird-1329	12	1	the	the	DET
ajird-1329	12	2	auditor	auditor	NOUN
ajird-1329	12	3	has	have	VERB
ajird-1329	12	4	the	the	DET
ajird-1329	12	5	right	right	NOUN
ajird-1329	12	6	to	to	PART
ajird-1329	12	7	deviate	deviate	VERB
ajird-1329	12	8	from	from	ADP
ajird-1329	12	9	these	these	DET
ajird-1329	12	10	standards	standard	NOUN
ajird-1329	12	11	in	in	ADP
ajird-1329	12	12	cases	case	NOUN
ajird-1329	12	13	where	where	SCONJ
ajird-1329	12	14	this	this	PRON
ajird-1329	12	15	is	be	AUX
ajird-1329	12	16	necessary	necessary	ADJ
ajird-1329	12	17	to	to	PART
ajird-1329	12	18	more	more	ADV
ajird-1329	12	19	effectively	effectively	ADV
ajird-1329	12	20	achieve	achieve	VERB
ajird-1329	12	21	the	the	DET
ajird-1329	12	22	audit	audit	NOUN
ajird-1329	12	23	objectives	objective	NOUN
ajird-1329	12	24	.	.	PUNCT
ajird-1329	13	1	meaning	meaning	NOUN
ajird-1329	13	2	of	of	ADP
ajird-1329	13	3	standards	standard	NOUN
ajird-1329	13	4	:	:	PUNCT
ajird-1329	13	5	1	1	X
ajird-1329	13	6	)	)	PUNCT
ajird-1329	13	7	ensure	ensure	VERB
ajird-1329	13	8	high	high	ADJ
ajird-1329	13	9	quality	quality	NOUN
ajird-1329	13	10	of	of	ADP
ajird-1329	13	11	the	the	DET
ajird-1329	13	12	audit	audit	NOUN
ajird-1329	13	13	;	;	PUNCT
ajird-1329	13	14	2	2	X
ajird-1329	13	15	)	)	PUNCT
ajird-1329	13	16	promote	promote	VERB
ajird-1329	13	17	the	the	DET
ajird-1329	13	18	introduction	introduction	NOUN
ajird-1329	13	19	of	of	ADP
ajird-1329	13	20	new	new	ADJ
ajird-1329	13	21	scientific	scientific	ADJ
ajird-1329	13	22	achievements	achievement	NOUN
ajird-1329	13	23	into	into	ADP
ajird-1329	13	24	audit	audit	NOUN
ajird-1329	13	25	practice	practice	NOUN
ajird-1329	13	26	;	;	PUNCT
ajird-1329	13	27	3	3	X
ajird-1329	13	28	)	)	PUNCT
ajird-1329	13	29	help	help	VERB
ajird-1329	13	30	users	user	NOUN
ajird-1329	13	31	understand	understand	VERB
ajird-1329	13	32	the	the	DET
ajird-1329	13	33	audit	audit	NOUN
ajird-1329	13	34	process	process	NOUN
ajird-1329	13	35	;	;	PUNCT
ajird-1329	13	36	4	4	X
ajird-1329	13	37	)	)	PUNCT
ajird-1329	13	38	enhance	enhance	VERB
ajird-1329	13	39	the	the	DET
ajird-1329	13	40	public	public	ADJ
ajird-1329	13	41	image	image	NOUN
ajird-1329	13	42	of	of	ADP
ajird-1329	13	43	the	the	DET
ajird-1329	13	44	auditing	auditing	NOUN
ajird-1329	13	45	profession	profession	NOUN
ajird-1329	13	46	;	;	PUNCT
ajird-1329	13	47	5	5	X
ajird-1329	13	48	)	)	PUNCT
ajird-1329	13	49	eliminate	eliminate	VERB
ajird-1329	13	50	unnecessary	unnecessary	ADJ
ajird-1329	13	51	control	control	NOUN
ajird-1329	13	52	by	by	ADP
ajird-1329	13	53	the	the	DET
ajird-1329	13	54	state	state	NOUN
ajird-1329	13	55	;	;	PUNCT
ajird-1329	13	56	6	6	X
ajird-1329	13	57	)	)	PUNCT
ajird-1329	13	58	help	help	VERB
ajird-1329	13	59	auditors	auditor	NOUN
ajird-1329	13	60	negotiate	negotiate	VERB
ajird-1329	13	61	with	with	ADP
ajird-1329	13	62	the	the	DET
ajird-1329	13	63	client	client	NOUN
ajird-1329	13	64	;	;	PUNCT
ajird-1329	13	65	7	7	X
ajird-1329	13	66	)	)	PUNCT
ajird-1329	13	67	provide	provide	VERB
ajird-1329	13	68	connection	connection	NOUN
ajird-1329	13	69	between	between	ADP
ajird-1329	13	70	individual	individual	ADJ
ajird-1329	13	71	elements	element	NOUN
ajird-1329	13	72	of	of	ADP
ajird-1329	13	73	the	the	DET
ajird-1329	13	74	audit	audit	NOUN
ajird-1329	13	75	process	process	NOUN
ajird-1329	13	76	[	[	X
ajird-1329	13	77	3	3	NUM
ajird-1329	13	78	]	]	PUNCT
ajird-1329	13	79	.	.	PUNCT
ajird-1329	14	1	american	american	PROPN
ajird-1329	14	2	journal	journal	PROPN
ajird-1329	14	3	of	of	ADP
ajird-1329	14	4	interdisciplinary	interdisciplinary	ADJ
ajird-1329	14	5	research	research	NOUN
ajird-1329	14	6	and	and	CCONJ
ajird-1329	14	7	development	development	NOUN
ajird-1329	14	8	issn	issn	PROPN
ajird-1329	14	9	online	online	NOUN
ajird-1329	14	10	:	:	PUNCT
ajird-1329	14	11	2771	2771	NUM
ajird-1329	14	12	-	-	SYM
ajird-1329	14	13	8948	8948	NUM
ajird-1329	14	14	website	website	NOUN
ajird-1329	14	15	:	:	PUNCT
ajird-1329	14	16	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-1329	14	17	volume	volume	NOUN
ajird-1329	14	18	33	33	NUM
ajird-1329	14	19	,	,	PUNCT
ajird-1329	14	20	october	october	PROPN
ajird-1329	14	21	2024	2024	NUM
ajird-1329	14	22	128	128	NUM
ajird-1329	14	23	|	|	ADV
ajird-1329	14	24	p	p	X
ajird-1329	14	25	a	a	DET
ajird-1329	14	26	g	g	NOUN
ajird-1329	14	27	e	e	NOUN
ajird-1329	14	28	standards	standard	NOUN
ajird-1329	14	29	are	be	AUX
ajird-1329	14	30	the	the	DET
ajird-1329	14	31	basis	basis	NOUN
ajird-1329	14	32	for	for	ADP
ajird-1329	14	33	evidence	evidence	NOUN
ajird-1329	14	34	in	in	ADP
ajird-1329	14	35	court	court	NOUN
ajird-1329	14	36	,	,	PUNCT
ajird-1329	14	37	the	the	DET
ajird-1329	14	38	quality	quality	NOUN
ajird-1329	14	39	of	of	ADP
ajird-1329	14	40	the	the	DET
ajird-1329	14	41	audit	audit	NOUN
ajird-1329	14	42	and	and	CCONJ
ajird-1329	14	43	the	the	DET
ajird-1329	14	44	determination	determination	NOUN
ajird-1329	14	45	of	of	ADP
ajird-1329	14	46	the	the	DET
ajird-1329	14	47	level	level	NOUN
ajird-1329	14	48	of	of	ADP
ajird-1329	14	49	responsibility	responsibility	NOUN
ajird-1329	14	50	of	of	ADP
ajird-1329	14	51	auditors	auditor	NOUN
ajird-1329	14	52	.	.	PUNCT
ajird-1329	15	1	on	on	ADP
ajird-1329	15	2	the	the	DET
ajird-1329	15	3	basis	basis	NOUN
ajird-1329	15	4	of	of	ADP
ajird-1329	15	5	auditing	auditing	NOUN
ajird-1329	15	6	standards	standard	NOUN
ajird-1329	15	7	,	,	PUNCT
ajird-1329	15	8	educational	educational	ADJ
ajird-1329	15	9	programs	program	NOUN
ajird-1329	15	10	for	for	ADP
ajird-1329	15	11	the	the	DET
ajird-1329	15	12	training	training	NOUN
ajird-1329	15	13	of	of	ADP
ajird-1329	15	14	auditors	auditor	NOUN
ajird-1329	15	15	are	be	AUX
ajird-1329	15	16	formed	form	VERB
ajird-1329	15	17	,	,	PUNCT
ajird-1329	15	18	as	as	ADV
ajird-1329	15	19	well	well	ADV
ajird-1329	15	20	as	as	ADP
ajird-1329	15	21	uniform	uniform	ADJ
ajird-1329	15	22	requirements	requirement	NOUN
ajird-1329	15	23	for	for	ADP
ajird-1329	15	24	conducting	conduct	VERB
ajird-1329	15	25	exams	exam	NOUN
ajird-1329	15	26	for	for	ADP
ajird-1329	15	27	the	the	DET
ajird-1329	15	28	right	right	NOUN
ajird-1329	15	29	to	to	PART
ajird-1329	15	30	engage	engage	VERB
ajird-1329	15	31	in	in	ADP
ajird-1329	15	32	auditing	auditing	NOUN
ajird-1329	15	33	activities	activity	NOUN
ajird-1329	15	34	.	.	PUNCT
ajird-1329	16	1	auditing	auditing	NOUN
ajird-1329	16	2	standards	standard	NOUN
ajird-1329	16	3	must	must	AUX
ajird-1329	16	4	respond	respond	VERB
ajird-1329	16	5	to	to	ADP
ajird-1329	16	6	changes	change	NOUN
ajird-1329	16	7	in	in	ADP
ajird-1329	16	8	economic	economic	ADJ
ajird-1329	16	9	conditions	condition	NOUN
ajird-1329	16	10	and	and	CCONJ
ajird-1329	16	11	are	be	AUX
ajird-1329	16	12	therefore	therefore	ADV
ajird-1329	16	13	subject	subject	ADJ
ajird-1329	16	14	to	to	ADP
ajird-1329	16	15	periodic	periodic	ADJ
ajird-1329	16	16	review	review	NOUN
ajird-1329	16	17	.	.	PUNCT
ajird-1329	17	1	the	the	DET
ajird-1329	17	2	international	international	PROPN
ajird-1329	17	3	federation	federation	PROPN
ajird-1329	17	4	of	of	ADP
ajird-1329	17	5	accountants	accountant	NOUN
ajird-1329	17	6	(	(	PUNCT
ajird-1329	17	7	ifac	ifac	NOUN
ajird-1329	17	8	)	)	PUNCT
ajird-1329	17	9	is	be	AUX
ajird-1329	17	10	responsible	responsible	ADJ
ajird-1329	17	11	for	for	ADP
ajird-1329	17	12	the	the	DET
ajird-1329	17	13	development	development	NOUN
ajird-1329	17	14	and	and	CCONJ
ajird-1329	17	15	implementation	implementation	NOUN
ajird-1329	17	16	of	of	ADP
ajird-1329	17	17	international	international	ADJ
ajird-1329	17	18	auditing	auditing	NOUN
ajird-1329	17	19	standards	standard	NOUN
ajird-1329	17	20	.	.	PUNCT
ajird-1329	18	1	currently	currently	ADV
ajird-1329	18	2	,	,	PUNCT
ajird-1329	18	3	ifac	ifac	NOUN
ajird-1329	18	4	unites	unite	VERB
ajird-1329	18	5	159	159	NUM
ajird-1329	18	6	members	member	NOUN
ajird-1329	18	7	from	from	ADP
ajird-1329	18	8	118	118	NUM
ajird-1329	18	9	countries	country	NOUN
ajird-1329	18	10	,	,	PUNCT
ajird-1329	18	11	including	include	VERB
ajird-1329	18	12	uzbekistan	uzbekistan	PROPN
ajird-1329	18	13	.	.	PUNCT
ajird-1329	19	1	uzbekistan	uzbekistan	PROPN
ajird-1329	19	2	is	be	AUX
ajird-1329	19	3	represented	represent	VERB
ajird-1329	19	4	in	in	ADP
ajird-1329	19	5	the	the	DET
ajird-1329	19	6	ifac	ifac	NOUN
ajird-1329	19	7	by	by	ADP
ajird-1329	19	8	the	the	DET
ajird-1329	19	9	institute	institute	PROPN
ajird-1329	19	10	of	of	ADP
ajird-1329	19	11	professional	professional	ADJ
ajird-1329	19	12	accountants	accountant	NOUN
ajird-1329	19	13	of	of	ADP
ajird-1329	19	14	uzbekistan	uzbekistan	PROPN
ajird-1329	19	15	.	.	PUNCT
ajird-1329	20	1	only	only	ADJ
ajird-1329	20	2	countries	country	NOUN
ajird-1329	20	3	that	that	PRON
ajird-1329	20	4	are	be	AUX
ajird-1329	20	5	members	member	NOUN
ajird-1329	20	6	of	of	ADP
ajird-1329	20	7	the	the	DET
ajird-1329	20	8	international	international	PROPN
ajird-1329	20	9	federation	federation	PROPN
ajird-1329	20	10	of	of	ADP
ajird-1329	20	11	accountants	accountant	NOUN
ajird-1329	20	12	can	can	AUX
ajird-1329	20	13	apply	apply	VERB
ajird-1329	20	14	international	international	ADJ
ajird-1329	20	15	auditing	auditing	NOUN
ajird-1329	20	16	standards	standard	NOUN
ajird-1329	20	17	as	as	ADP
ajird-1329	20	18	national	national	ADJ
ajird-1329	20	19	ones	one	NOUN
ajird-1329	20	20	[	[	X
ajird-1329	20	21	4	4	NUM
ajird-1329	20	22	]	]	PUNCT
ajird-1329	20	23	.	.	PUNCT
ajird-1329	21	1	in	in	ADP
ajird-1329	21	2	october	october	PROPN
ajird-1329	21	3	2000	2000	NUM
ajird-1329	21	4	,	,	PUNCT
ajird-1329	21	5	the	the	DET
ajird-1329	21	6	first	first	ADJ
ajird-1329	21	7	official	official	ADJ
ajird-1329	21	8	translation	translation	NOUN
ajird-1329	21	9	of	of	ADP
ajird-1329	21	10	the	the	DET
ajird-1329	21	11	international	international	ADJ
ajird-1329	21	12	standards	standard	NOUN
ajird-1329	21	13	on	on	ADP
ajird-1329	21	14	auditing	audit	VERB
ajird-1329	21	15	into	into	ADP
ajird-1329	21	16	uzbek	uzbek	PROPN
ajird-1329	21	17	was	be	AUX
ajird-1329	21	18	published	publish	VERB
ajird-1329	21	19	.	.	PUNCT
ajird-1329	22	1	however	however	ADV
ajird-1329	22	2	,	,	PUNCT
ajird-1329	22	3	its	its	PRON
ajird-1329	22	4	use	use	NOUN
ajird-1329	22	5	as	as	ADP
ajird-1329	22	6	uzbek	uzbek	PROPN
ajird-1329	22	7	regulatory	regulatory	ADJ
ajird-1329	22	8	documents	document	NOUN
ajird-1329	22	9	has	have	AUX
ajird-1329	22	10	not	not	PART
ajird-1329	22	11	been	be	AUX
ajird-1329	22	12	successful	successful	ADJ
ajird-1329	22	13	,	,	PUNCT
ajird-1329	22	14	mainly	mainly	ADV
ajird-1329	22	15	due	due	ADP
ajird-1329	22	16	to	to	ADP
ajird-1329	22	17	the	the	DET
ajird-1329	22	18	difficulty	difficulty	NOUN
ajird-1329	22	19	of	of	ADP
ajird-1329	22	20	literal	literal	ADJ
ajird-1329	22	21	translation	translation	NOUN
ajird-1329	22	22	of	of	ADP
ajird-1329	22	23	the	the	DET
ajird-1329	22	24	text	text	NOUN
ajird-1329	22	25	of	of	ADP
ajird-1329	22	26	regulatory	regulatory	ADJ
ajird-1329	22	27	documents	document	NOUN
ajird-1329	22	28	from	from	ADP
ajird-1329	22	29	english	english	PROPN
ajird-1329	22	30	into	into	ADP
ajird-1329	22	31	uzbek	uzbek	PROPN
ajird-1329	22	32	.	.	PUNCT
ajird-1329	23	1	in	in	ADP
ajird-1329	23	2	2001	2001	NUM
ajird-1329	23	3	,	,	PUNCT
ajird-1329	23	4	the	the	DET
ajird-1329	23	5	second	second	ADJ
ajird-1329	23	6	edition	edition	NOUN
ajird-1329	23	7	of	of	ADP
ajird-1329	23	8	the	the	DET
ajird-1329	23	9	translation	translation	NOUN
ajird-1329	23	10	of	of	ADP
ajird-1329	23	11	international	international	ADJ
ajird-1329	23	12	auditing	auditing	NOUN
ajird-1329	23	13	standards	standard	NOUN
ajird-1329	23	14	was	be	AUX
ajird-1329	23	15	released	release	VERB
ajird-1329	23	16	,	,	PUNCT
ajird-1329	23	17	on	on	ADP
ajird-1329	23	18	the	the	DET
ajird-1329	23	19	basis	basis	NOUN
ajird-1329	23	20	of	of	ADP
ajird-1329	23	21	which	which	PRON
ajird-1329	23	22	the	the	DET
ajird-1329	23	23	original	original	ADJ
ajird-1329	23	24	versions	version	NOUN
ajird-1329	23	25	of	of	ADP
ajird-1329	23	26	domestic	domestic	ADJ
ajird-1329	23	27	standards	standard	NOUN
ajird-1329	23	28	are	be	AUX
ajird-1329	23	29	gradually	gradually	ADV
ajird-1329	23	30	being	be	AUX
ajird-1329	23	31	replaced	replace	VERB
ajird-1329	23	32	with	with	ADP
ajird-1329	23	33	new	new	ADJ
ajird-1329	23	34	ones	one	NOUN
ajird-1329	23	35	.	.	PUNCT
ajird-1329	24	1	uzbek	uzbek	ADJ
ajird-1329	24	2	auditing	auditing	NOUN
ajird-1329	24	3	standards	standard	NOUN
ajird-1329	24	4	are	be	AUX
ajird-1329	24	5	a	a	DET
ajird-1329	24	6	presentation	presentation	NOUN
ajird-1329	24	7	of	of	ADP
ajird-1329	24	8	international	international	ADJ
ajird-1329	24	9	standards	standard	NOUN
ajird-1329	24	10	in	in	ADP
ajird-1329	24	11	a	a	DET
ajird-1329	24	12	language	language	NOUN
ajird-1329	24	13	accessible	accessible	ADJ
ajird-1329	24	14	to	to	ADP
ajird-1329	24	15	uzbek	uzbek	PROPN
ajird-1329	24	16	specialists	specialist	NOUN
ajird-1329	24	17	and	and	CCONJ
ajird-1329	24	18	in	in	ADP
ajird-1329	24	19	a	a	DET
ajird-1329	24	20	form	form	NOUN
ajird-1329	24	21	familiar	familiar	ADJ
ajird-1329	24	22	to	to	ADP
ajird-1329	24	23	the	the	DET
ajird-1329	24	24	persons	person	NOUN
ajird-1329	24	25	to	to	PART
ajird-1329	24	26	whom	whom	PRON
ajird-1329	24	27	such	such	ADJ
ajird-1329	24	28	regulatory	regulatory	ADJ
ajird-1329	24	29	documents	document	NOUN
ajird-1329	24	30	are	be	AUX
ajird-1329	24	31	intended	intend	VERB
ajird-1329	24	32	.	.	PUNCT
ajird-1329	25	1	the	the	DET
ajird-1329	25	2	main	main	ADJ
ajird-1329	25	3	objective	objective	NOUN
ajird-1329	25	4	of	of	ADP
ajird-1329	25	5	the	the	DET
ajird-1329	25	6	international	international	PROPN
ajird-1329	25	7	federation	federation	PROPN
ajird-1329	25	8	of	of	ADP
ajird-1329	25	9	accountants	accountant	NOUN
ajird-1329	25	10	is	be	AUX
ajird-1329	25	11	to	to	PART
ajird-1329	25	12	develop	develop	VERB
ajird-1329	25	13	and	and	CCONJ
ajird-1329	25	14	strengthen	strengthen	VERB
ajird-1329	25	15	the	the	DET
ajird-1329	25	16	position	position	NOUN
ajird-1329	25	17	of	of	ADP
ajird-1329	25	18	the	the	DET
ajird-1329	25	19	accounting	accounting	NOUN
ajird-1329	25	20	profession	profession	NOUN
ajird-1329	25	21	worldwide	worldwide	ADV
ajird-1329	25	22	.	.	PUNCT
ajird-1329	26	1	to	to	PART
ajird-1329	26	2	work	work	VERB
ajird-1329	26	3	on	on	ADP
ajird-1329	26	4	this	this	DET
ajird-1329	26	5	task	task	NOUN
ajird-1329	26	6	,	,	PUNCT
ajird-1329	26	7	the	the	DET
ajird-1329	26	8	ifac	ifac	NOUN
ajird-1329	26	9	created	create	VERB
ajird-1329	26	10	the	the	DET
ajird-1329	26	11	ifac	ifac	NOUN
ajird-1329	26	12	council	council	NOUN
ajird-1329	26	13	,	,	PUNCT
ajird-1329	26	14	which	which	PRON
ajird-1329	26	15	,	,	PUNCT
ajird-1329	26	16	in	in	ADP
ajird-1329	26	17	turn	turn	NOUN
ajird-1329	26	18	,	,	PUNCT
ajird-1329	26	19	founded	found	VERB
ajird-1329	26	20	the	the	DET
ajird-1329	26	21	committee	committee	NOUN
ajird-1329	26	22	on	on	ADP
ajird-1329	26	23	international	international	ADJ
ajird-1329	26	24	auditing	auditing	NOUN
ajird-1329	26	25	practices	practice	NOUN
ajird-1329	26	26	(	(	PUNCT
ajird-1329	26	27	ciap	ciap	NOUN
ajird-1329	26	28	)	)	PUNCT
ajird-1329	27	1	[	[	X
ajird-1329	27	2	4	4	NUM
ajird-1329	27	3	]	]	PUNCT
ajird-1329	27	4	.	.	PUNCT
ajird-1329	28	1	currently	currently	ADV
ajird-1329	28	2	,	,	PUNCT
ajird-1329	28	3	both	both	CCONJ
ajird-1329	28	4	international	international	ADJ
ajird-1329	28	5	and	and	CCONJ
ajird-1329	28	6	national	national	ADJ
ajird-1329	28	7	auditing	auditing	NOUN
ajird-1329	28	8	standards	standard	NOUN
ajird-1329	28	9	are	be	AUX
ajird-1329	28	10	widely	widely	ADV
ajird-1329	28	11	used	use	VERB
ajird-1329	28	12	to	to	PART
ajird-1329	28	13	regulate	regulate	VERB
ajird-1329	28	14	auditing	auditing	NOUN
ajird-1329	28	15	activities	activity	NOUN
ajird-1329	28	16	.	.	PUNCT
ajird-1329	29	1	auditing	auditing	NOUN
ajird-1329	29	2	standards	standard	NOUN
ajird-1329	29	3	include	include	VERB
ajird-1329	29	4	four	four	NUM
ajird-1329	29	5	main	main	ADJ
ajird-1329	29	6	types	type	NOUN
ajird-1329	30	1	[	[	X
ajird-1329	30	2	5	5	NUM
ajird-1329	30	3	]	]	PUNCT
ajird-1329	30	4	:	:	PUNCT
ajird-1329	30	5	−	−	PROPN
ajird-1329	30	6	general	general	ADJ
ajird-1329	30	7	auditing	auditing	NOUN
ajird-1329	30	8	standards	standard	NOUN
ajird-1329	30	9	(	(	PUNCT
ajird-1329	30	10	a	a	DET
ajird-1329	30	11	set	set	NOUN
ajird-1329	30	12	of	of	ADP
ajird-1329	30	13	professional	professional	ADJ
ajird-1329	30	14	requirements	requirement	NOUN
ajird-1329	30	15	regarding	regard	VERB
ajird-1329	30	16	the	the	DET
ajird-1329	30	17	qualifications	qualification	NOUN
ajird-1329	30	18	of	of	ADP
ajird-1329	30	19	the	the	DET
ajird-1329	30	20	auditor	auditor	NOUN
ajird-1329	30	21	,	,	PUNCT
ajird-1329	30	22	independence	independence	NOUN
ajird-1329	30	23	of	of	ADP
ajird-1329	30	24	point	point	NOUN
ajird-1329	30	25	of	of	ADP
ajird-1329	30	26	view	view	NOUN
ajird-1329	30	27	)	)	PUNCT
ajird-1329	30	28	;	;	PUNCT
ajird-1329	30	29	−	−	ADP
ajird-1329	30	30	working	work	VERB
ajird-1329	30	31	audit	audit	NOUN
ajird-1329	30	32	standards	standard	NOUN
ajird-1329	30	33	(	(	PUNCT
ajird-1329	30	34	provisions	provision	NOUN
ajird-1329	30	35	on	on	ADP
ajird-1329	30	36	the	the	DET
ajird-1329	30	37	need	need	NOUN
ajird-1329	30	38	to	to	PART
ajird-1329	30	39	plan	plan	VERB
ajird-1329	30	40	the	the	DET
ajird-1329	30	41	auditor	auditor	NOUN
ajird-1329	30	42	’s	’s	PART
ajird-1329	30	43	work	work	NOUN
ajird-1329	30	44	,	,	PUNCT
ajird-1329	30	45	study	study	VERB
ajird-1329	30	46	and	and	CCONJ
ajird-1329	30	47	evaluate	evaluate	VERB
ajird-1329	30	48	accounting	accounting	NOUN
ajird-1329	30	49	systems	system	NOUN
ajird-1329	30	50	and	and	CCONJ
ajird-1329	30	51	internal	internal	ADJ
ajird-1329	30	52	controls	control	NOUN
ajird-1329	30	53	,	,	PUNCT
ajird-1329	30	54	obtain	obtain	VERB
ajird-1329	30	55	evidence	evidence	NOUN
ajird-1329	30	56	)	)	PUNCT
ajird-1329	30	57	;	;	PUNCT
ajird-1329	30	58	−	−	ADP
ajird-1329	30	59	reporting	reporting	NOUN
ajird-1329	30	60	standards	standard	NOUN
ajird-1329	30	61	(	(	PUNCT
ajird-1329	30	62	provides	provide	VERB
ajird-1329	30	63	an	an	DET
ajird-1329	30	64	indication	indication	NOUN
ajird-1329	30	65	of	of	ADP
ajird-1329	30	66	what	what	PRON
ajird-1329	30	67	kind	kind	NOUN
ajird-1329	30	68	of	of	ADP
ajird-1329	30	69	financial	financial	ADJ
ajird-1329	30	70	statements	statement	NOUN
ajird-1329	30	71	were	be	AUX
ajird-1329	30	72	checked	check	VERB
ajird-1329	30	73	during	during	ADP
ajird-1329	30	74	the	the	DET
ajird-1329	30	75	audit	audit	NOUN
ajird-1329	30	76	,	,	PUNCT
ajird-1329	30	77	delimitation	delimitation	NOUN
ajird-1329	30	78	of	of	ADP
ajird-1329	30	79	functions	function	NOUN
ajird-1329	30	80	between	between	ADP
ajird-1329	30	81	the	the	DET
ajird-1329	30	82	auditor	auditor	NOUN
ajird-1329	30	83	;	;	PUNCT
ajird-1329	30	84	−	−	PROPN
ajird-1329	30	85	specific	specific	ADJ
ajird-1329	30	86	standards	standard	NOUN
ajird-1329	30	87	used	use	VERB
ajird-1329	30	88	for	for	ADP
ajird-1329	30	89	auditing	audit	VERB
ajird-1329	30	90	in	in	ADP
ajird-1329	30	91	specific	specific	ADJ
ajird-1329	30	92	areas	area	NOUN
ajird-1329	30	93	of	of	ADP
ajird-1329	30	94	activity	activity	NOUN
ajird-1329	30	95	.	.	PUNCT
ajird-1329	31	1	the	the	DET
ajird-1329	31	2	international	international	PROPN
ajird-1329	31	3	federation	federation	PROPN
ajird-1329	31	4	of	of	ADP
ajird-1329	31	5	accountants	accountant	NOUN
ajird-1329	31	6	,	,	PUNCT
ajird-1329	31	7	established	establish	VERB
ajird-1329	31	8	in	in	ADP
ajird-1329	31	9	1977	1977	NUM
ajird-1329	31	10	,	,	PUNCT
ajird-1329	31	11	is	be	AUX
ajird-1329	31	12	developing	develop	VERB
ajird-1329	31	13	professional	professional	ADJ
ajird-1329	31	14	requirements	requirement	NOUN
ajird-1329	31	15	for	for	ADP
ajird-1329	31	16	auditing	audit	VERB
ajird-1329	31	17	at	at	ADP
ajird-1329	31	18	the	the	DET
ajird-1329	31	19	international	international	ADJ
ajird-1329	31	20	level	level	NOUN
ajird-1329	31	21	.	.	PUNCT
ajird-1329	32	1	within	within	ADP
ajird-1329	32	2	the	the	DET
ajird-1329	32	3	framework	framework	NOUN
ajird-1329	32	4	of	of	ADP
ajird-1329	32	5	the	the	DET
ajird-1329	32	6	international	international	ADJ
ajird-1329	32	7	committee	committee	NOUN
ajird-1329	32	8	on	on	ADP
ajird-1329	32	9	auditing	auditing	NOUN
ajird-1329	32	10	practices	practice	NOUN
ajird-1329	32	11	,	,	PUNCT
ajird-1329	32	12	acting	act	VERB
ajird-1329	32	13	as	as	ADP
ajird-1329	32	14	a	a	DET
ajird-1329	32	15	permanent	permanent	ADJ
ajird-1329	32	16	autonomous	autonomous	ADJ
ajird-1329	32	17	committee	committee	NOUN
ajird-1329	32	18	,	,	PUNCT
ajird-1329	32	19	it	it	PRON
ajird-1329	32	20	issues	issue	VERB
ajird-1329	32	21	international	international	ADJ
ajird-1329	32	22	auditing	auditing	NOUN
ajird-1329	32	23	standards	standard	NOUN
ajird-1329	32	24	that	that	PRON
ajird-1329	32	25	have	have	VERB
ajird-1329	32	26	a	a	DET
ajird-1329	32	27	dual	dual	ADJ
ajird-1329	32	28	purpose	purpose	NOUN
ajird-1329	32	29	:	:	PUNCT
ajird-1329	32	30	to	to	PART
ajird-1329	32	31	promote	promote	VERB
ajird-1329	32	32	the	the	DET
ajird-1329	32	33	development	development	NOUN
ajird-1329	32	34	of	of	ADP
ajird-1329	32	35	the	the	DET
ajird-1329	32	36	auditing	auditing	NOUN
ajird-1329	32	37	profession	profession	NOUN
ajird-1329	32	38	in	in	ADP
ajird-1329	32	39	those	those	DET
ajird-1329	32	40	countries	country	NOUN
ajird-1329	32	41	in	in	ADP
ajird-1329	32	42	which	which	PRON
ajird-1329	32	43	the	the	DET
ajird-1329	32	44	level	level	NOUN
ajird-1329	32	45	of	of	ADP
ajird-1329	32	46	professionalism	professionalism	NOUN
ajird-1329	32	47	of	of	ADP
ajird-1329	32	48	auditors	auditor	NOUN
ajird-1329	32	49	is	be	AUX
ajird-1329	32	50	below	below	ADP
ajird-1329	32	51	the	the	DET
ajird-1329	32	52	global	global	ADJ
ajird-1329	32	53	level	level	NOUN
ajird-1329	32	54	,	,	PUNCT
ajird-1329	32	55	and	and	CCONJ
ajird-1329	32	56	to	to	PART
ajird-1329	32	57	unify	unify	VERB
ajird-1329	32	58	,	,	PUNCT
ajird-1329	32	59	as	as	ADV
ajird-1329	32	60	far	far	ADV
ajird-1329	32	61	as	as	ADP
ajird-1329	32	62	possible	possible	ADJ
ajird-1329	32	63	,	,	PUNCT
ajird-1329	32	64	the	the	DET
ajird-1329	32	65	attitude	attitude	NOUN
ajird-1329	32	66	towards	towards	ADP
ajird-1329	32	67	auditing	auditing	NOUN
ajird-1329	32	68	on	on	ADP
ajird-1329	32	69	an	an	DET
ajird-1329	32	70	international	international	ADJ
ajird-1329	32	71	scale	scale	NOUN
ajird-1329	32	72	.	.	PUNCT
ajird-1329	33	1	american	american	ADJ
ajird-1329	33	2	journal	journal	PROPN
ajird-1329	33	3	of	of	ADP
ajird-1329	33	4	interdisciplinary	interdisciplinary	ADJ
ajird-1329	33	5	research	research	NOUN
ajird-1329	33	6	and	and	CCONJ
ajird-1329	33	7	development	development	NOUN
ajird-1329	33	8	issn	issn	PROPN
ajird-1329	33	9	online	online	NOUN
ajird-1329	33	10	:	:	PUNCT
ajird-1329	33	11	2771	2771	NUM
ajird-1329	33	12	-	-	SYM
ajird-1329	33	13	8948	8948	NUM
ajird-1329	33	14	website	website	NOUN
ajird-1329	33	15	:	:	PUNCT
ajird-1329	33	16	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-1329	33	17	volume	volume	NOUN
ajird-1329	33	18	33	33	NUM
ajird-1329	33	19	,	,	PUNCT
ajird-1329	33	20	october	october	PROPN
ajird-1329	33	21	2024	2024	NUM
ajird-1329	33	22	129	129	NUM
ajird-1329	34	1	|	|	ADV
ajird-1329	34	2	p	p	ADP
ajird-1329	34	3	a	a	DET
ajird-1329	34	4	g	g	NOUN
ajird-1329	34	5	e	e	NOUN
ajird-1329	34	6	the	the	DET
ajird-1329	34	7	ifac	ifac	NOUN
ajird-1329	34	8	has	have	VERB
ajird-1329	34	9	a	a	DET
ajird-1329	34	10	certain	certain	ADJ
ajird-1329	34	11	methodology	methodology	NOUN
ajird-1329	34	12	for	for	ADP
ajird-1329	34	13	developing	develop	VERB
ajird-1329	34	14	international	international	ADJ
ajird-1329	34	15	standards	standard	NOUN
ajird-1329	34	16	and	and	CCONJ
ajird-1329	34	17	regulations	regulation	NOUN
ajird-1329	34	18	.	.	PUNCT
ajird-1329	35	1	it	it	PRON
ajird-1329	35	2	consists	consist	VERB
ajird-1329	35	3	of	of	ADP
ajird-1329	35	4	the	the	DET
ajird-1329	35	5	following	following	NOUN
ajird-1329	35	6	[	[	X
ajird-1329	35	7	6	6	NUM
ajird-1329	35	8	]	]	SYM
ajird-1329	35	9	:	:	PUNCT
ajird-1329	36	1	1	1	X
ajird-1329	36	2	.	.	X
ajird-1329	36	3	the	the	DET
ajird-1329	36	4	ifac	ifac	NOUN
ajird-1329	36	5	council	council	NOUN
ajird-1329	36	6	selects	select	VERB
ajird-1329	36	7	certain	certain	ADJ
ajird-1329	36	8	topics	topic	NOUN
ajird-1329	36	9	for	for	ADP
ajird-1329	36	10	detailed	detailed	ADJ
ajird-1329	36	11	study	study	NOUN
ajird-1329	36	12	;	;	PUNCT
ajird-1329	36	13	2	2	X
ajird-1329	36	14	.	.	X
ajird-1329	36	15	special	special	ADJ
ajird-1329	36	16	subcommittees	subcommittee	NOUN
ajird-1329	36	17	are	be	AUX
ajird-1329	36	18	created	create	VERB
ajird-1329	36	19	that	that	DET
ajird-1329	36	20	study	study	NOUN
ajird-1329	36	21	background	background	NOUN
ajird-1329	36	22	information	information	NOUN
ajird-1329	36	23	and	and	CCONJ
ajird-1329	36	24	prepare	prepare	VERB
ajird-1329	36	25	projects	project	NOUN
ajird-1329	36	26	for	for	ADP
ajird-1329	36	27	consideration	consideration	NOUN
ajird-1329	36	28	by	by	ADP
ajird-1329	36	29	the	the	DET
ajird-1329	36	30	council	council	NOUN
ajird-1329	36	31	.	.	PUNCT
ajird-1329	37	1	3	3	X
ajird-1329	37	2	.	.	X
ajird-1329	37	3	if	if	SCONJ
ajird-1329	37	4	approved	approve	VERB
ajird-1329	37	5	,	,	PUNCT
ajird-1329	37	6	the	the	DET
ajird-1329	37	7	council	council	NOUN
ajird-1329	37	8	submits	submit	VERB
ajird-1329	37	9	the	the	DET
ajird-1329	37	10	project	project	NOUN
ajird-1329	37	11	for	for	ADP
ajird-1329	37	12	consideration	consideration	NOUN
ajird-1329	37	13	by	by	ADP
ajird-1329	37	14	all	all	DET
ajird-1329	37	15	members	member	NOUN
ajird-1329	37	16	of	of	ADP
ajird-1329	37	17	the	the	DET
ajird-1329	37	18	ifac	ifac	NOUN
ajird-1329	37	19	,	,	PUNCT
ajird-1329	37	20	as	as	ADV
ajird-1329	37	21	well	well	ADV
ajird-1329	37	22	as	as	ADP
ajird-1329	37	23	international	international	ADJ
ajird-1329	37	24	organizations	organization	NOUN
ajird-1329	37	25	that	that	PRON
ajird-1329	37	26	are	be	AUX
ajird-1329	37	27	not	not	PART
ajird-1329	37	28	members	member	NOUN
ajird-1329	37	29	of	of	ADP
ajird-1329	37	30	the	the	DET
ajird-1329	37	31	ifac	ifac	NOUN
ajird-1329	37	32	,	,	PUNCT
ajird-1329	37	33	but	but	CCONJ
ajird-1329	37	34	are	be	AUX
ajird-1329	37	35	interested	interested	ADJ
ajird-1329	37	36	in	in	ADP
ajird-1329	37	37	adopting	adopt	VERB
ajird-1329	37	38	standards	standard	NOUN
ajird-1329	37	39	;	;	PUNCT
ajird-1329	37	40	4	4	X
ajird-1329	37	41	.	.	X
ajird-1329	38	1	the	the	DET
ajird-1329	38	2	received	receive	VERB
ajird-1329	38	3	comments	comment	NOUN
ajird-1329	38	4	and	and	CCONJ
ajird-1329	38	5	proposals	proposal	NOUN
ajird-1329	38	6	are	be	AUX
ajird-1329	38	7	considered	consider	VERB
ajird-1329	38	8	by	by	ADP
ajird-1329	38	9	the	the	DET
ajird-1329	38	10	council	council	NOUN
ajird-1329	38	11	,	,	PUNCT
ajird-1329	38	12	which	which	PRON
ajird-1329	38	13	makes	make	VERB
ajird-1329	38	14	the	the	DET
ajird-1329	38	15	necessary	necessary	ADJ
ajird-1329	38	16	adjustments	adjustment	NOUN
ajird-1329	38	17	and	and	CCONJ
ajird-1329	38	18	changes	change	NOUN
ajird-1329	38	19	to	to	ADP
ajird-1329	38	20	the	the	DET
ajird-1329	38	21	project	project	NOUN
ajird-1329	38	22	;	;	PUNCT
ajird-1329	38	23	5	5	X
ajird-1329	38	24	.	.	X
ajird-1329	39	1	the	the	DET
ajird-1329	39	2	new	new	ADJ
ajird-1329	39	3	edition	edition	NOUN
ajird-1329	39	4	is	be	AUX
ajird-1329	39	5	approved	approve	VERB
ajird-1329	39	6	and	and	CCONJ
ajird-1329	39	7	published	publish	VERB
ajird-1329	39	8	in	in	ADP
ajird-1329	39	9	the	the	DET
ajird-1329	39	10	form	form	NOUN
ajird-1329	39	11	of	of	ADP
ajird-1329	39	12	an	an	DET
ajird-1329	39	13	international	international	ADJ
ajird-1329	39	14	standard	standard	NOUN
ajird-1329	39	15	or	or	CCONJ
ajird-1329	39	16	regulation	regulation	NOUN
ajird-1329	39	17	on	on	ADP
ajird-1329	39	18	international	international	ADJ
ajird-1329	39	19	auditing	auditing	NOUN
ajird-1329	39	20	practice	practice	NOUN
ajird-1329	39	21	,	,	PUNCT
ajird-1329	39	22	which	which	PRON
ajird-1329	39	23	comes	come	VERB
ajird-1329	39	24	into	into	ADP
ajird-1329	39	25	force	force	NOUN
ajird-1329	39	26	from	from	ADP
ajird-1329	39	27	the	the	DET
ajird-1329	39	28	date	date	NOUN
ajird-1329	39	29	specified	specify	VERB
ajird-1329	39	30	therein	therein	ADV
ajird-1329	39	31	.	.	PUNCT
ajird-1329	40	1	in	in	ADP
ajird-1329	40	2	australia	australia	PROPN
ajird-1329	40	3	,	,	PUNCT
ajird-1329	40	4	brazil	brazil	PROPN
ajird-1329	40	5	,	,	PUNCT
ajird-1329	40	6	india	india	PROPN
ajird-1329	40	7	and	and	CCONJ
ajird-1329	40	8	holland	holland	PROPN
ajird-1329	40	9	and	and	CCONJ
ajird-1329	40	10	other	other	ADJ
ajird-1329	40	11	countries	country	NOUN
ajird-1329	40	12	,	,	PUNCT
ajird-1329	40	13	international	international	ADJ
ajird-1329	40	14	standards	standard	NOUN
ajird-1329	40	15	are	be	AUX
ajird-1329	40	16	used	use	VERB
ajird-1329	40	17	as	as	ADP
ajird-1329	40	18	a	a	DET
ajird-1329	40	19	basis	basis	NOUN
ajird-1329	40	20	for	for	ADP
ajird-1329	40	21	developing	develop	VERB
ajird-1329	40	22	their	their	PRON
ajird-1329	40	23	own	own	ADJ
ajird-1329	40	24	standards	standard	NOUN
ajird-1329	40	25	,	,	PUNCT
ajird-1329	40	26	and	and	CCONJ
ajird-1329	40	27	in	in	ADP
ajird-1329	40	28	countries	country	NOUN
ajird-1329	40	29	that	that	PRON
ajird-1329	40	30	have	have	AUX
ajird-1329	40	31	decided	decide	VERB
ajird-1329	40	32	not	not	PART
ajird-1329	40	33	to	to	PART
ajird-1329	40	34	develop	develop	VERB
ajird-1329	40	35	their	their	PRON
ajird-1329	40	36	own	own	ADJ
ajird-1329	40	37	standards	standard	NOUN
ajird-1329	40	38	(	(	PUNCT
ajird-1329	40	39	cyprus	cyprus	PROPN
ajird-1329	40	40	,	,	PUNCT
ajird-1329	40	41	malaysia	malaysia	PROPN
ajird-1329	40	42	,	,	PUNCT
ajird-1329	40	43	nigeria	nigeria	PROPN
ajird-1329	40	44	,	,	PUNCT
ajird-1329	40	45	fiji	fiji	PROPN
ajird-1329	40	46	,	,	PUNCT
ajird-1329	40	47	sri	sri	PROPN
ajird-1329	40	48	lanka	lanka	PROPN
ajird-1329	40	49	,	,	PUNCT
ajird-1329	40	50	etc	etc	X
ajird-1329	40	51	.	.	X
ajird-1329	40	52	)	)	PUNCT
ajird-1329	40	53	,	,	PUNCT
ajird-1329	40	54	international	international	ADJ
ajird-1329	40	55	standards	standard	NOUN
ajird-1329	40	56	can	can	AUX
ajird-1329	40	57	be	be	AUX
ajird-1329	40	58	fully	fully	ADV
ajird-1329	40	59	used	use	VERB
ajird-1329	40	60	as	as	ADP
ajird-1329	40	61	national	national	ADJ
ajird-1329	40	62	ones	one	NOUN
ajird-1329	41	1	[	[	X
ajird-1329	41	2	7	7	NUM
ajird-1329	41	3	]	]	PUNCT
ajird-1329	41	4	.	.	PUNCT
ajird-1329	42	1	in	in	ADP
ajird-1329	42	2	the	the	DET
ajird-1329	42	3	most	most	ADV
ajird-1329	42	4	developed	develop	VERB
ajird-1329	42	5	countries	country	NOUN
ajird-1329	42	6	,	,	PUNCT
ajird-1329	42	7	which	which	PRON
ajird-1329	42	8	have	have	VERB
ajird-1329	42	9	their	their	PRON
ajird-1329	42	10	own	own	ADJ
ajird-1329	42	11	specific	specific	ADJ
ajird-1329	42	12	national	national	ADJ
ajird-1329	42	13	auditing	auditing	NOUN
ajird-1329	42	14	standards	standard	NOUN
ajird-1329	42	15	(	(	PUNCT
ajird-1329	42	16	canada	canada	PROPN
ajird-1329	42	17	,	,	PUNCT
ajird-1329	42	18	great	great	PROPN
ajird-1329	42	19	britain	britain	PROPN
ajird-1329	42	20	,	,	PUNCT
ajird-1329	42	21	ireland	ireland	PROPN
ajird-1329	42	22	,	,	PUNCT
ajird-1329	42	23	usa	usa	PROPN
ajird-1329	42	24	)	)	PUNCT
ajird-1329	42	25	,	,	PUNCT
ajird-1329	42	26	international	international	ADJ
ajird-1329	42	27	standards	standard	NOUN
ajird-1329	42	28	are	be	AUX
ajird-1329	42	29	simply	simply	ADV
ajird-1329	42	30	taken	take	VERB
ajird-1329	42	31	into	into	ADP
ajird-1329	42	32	account	account	NOUN
ajird-1329	42	33	by	by	ADP
ajird-1329	42	34	professional	professional	ADJ
ajird-1329	42	35	organizations	organization	NOUN
ajird-1329	42	36	.	.	PUNCT
ajird-1329	43	1	in	in	ADP
ajird-1329	43	2	addition	addition	NOUN
ajird-1329	43	3	to	to	ADP
ajird-1329	43	4	general	general	ADJ
ajird-1329	43	5	auditing	auditing	NOUN
ajird-1329	43	6	standards	standard	NOUN
ajird-1329	43	7	,	,	PUNCT
ajird-1329	43	8	there	there	PRON
ajird-1329	43	9	are	be	VERB
ajird-1329	43	10	also	also	ADV
ajird-1329	43	11	special	special	ADJ
ajird-1329	43	12	standards	standard	NOUN
ajird-1329	43	13	and	and	CCONJ
ajird-1329	43	14	norms	norm	NOUN
ajird-1329	43	15	that	that	PRON
ajird-1329	43	16	regulate	regulate	VERB
ajird-1329	43	17	the	the	DET
ajird-1329	43	18	stages	stage	NOUN
ajird-1329	43	19	and	and	CCONJ
ajird-1329	43	20	areas	area	NOUN
ajird-1329	43	21	of	of	ADP
ajird-1329	43	22	audit	audit	NOUN
ajird-1329	43	23	activity	activity	NOUN
ajird-1329	43	24	standards	standard	NOUN
ajird-1329	43	25	and	and	CCONJ
ajird-1329	43	26	norms	norm	NOUN
ajird-1329	43	27	of	of	ADP
ajird-1329	43	28	forecasts	forecast	NOUN
ajird-1329	43	29	and	and	CCONJ
ajird-1329	43	30	plans	plan	NOUN
ajird-1329	43	31	,	,	PUNCT
ajird-1329	43	32	ethical	ethical	ADJ
ajird-1329	43	33	standards	standard	NOUN
ajird-1329	43	34	,	,	PUNCT
ajird-1329	43	35	etc	etc	X
ajird-1329	43	36	.	.	X
ajird-1329	44	1	the	the	DET
ajird-1329	44	2	structure	structure	NOUN
ajird-1329	44	3	of	of	ADP
ajird-1329	44	4	the	the	DET
ajird-1329	44	5	isa	isa	NOUN
ajird-1329	44	6	is	be	AUX
ajird-1329	44	7	uniform	uniform	ADJ
ajird-1329	44	8	.	.	PUNCT
ajird-1329	45	1	it	it	PRON
ajird-1329	45	2	includes	include	VERB
ajird-1329	45	3	:	:	PUNCT
ajird-1329	45	4	−	−	PROPN
ajird-1329	45	5	introduction	introduction	NOUN
ajird-1329	45	6	,	,	PUNCT
ajird-1329	45	7	which	which	PRON
ajird-1329	45	8	reflects	reflect	VERB
ajird-1329	45	9	the	the	DET
ajird-1329	45	10	purpose	purpose	NOUN
ajird-1329	45	11	of	of	ADP
ajird-1329	45	12	the	the	DET
ajird-1329	45	13	standard	standard	NOUN
ajird-1329	45	14	and	and	CCONJ
ajird-1329	45	15	the	the	DET
ajird-1329	45	16	tasks	task	NOUN
ajird-1329	45	17	facing	face	VERB
ajird-1329	45	18	the	the	DET
ajird-1329	45	19	auditor	auditor	NOUN
ajird-1329	45	20	,	,	PUNCT
ajird-1329	45	21	and	and	CCONJ
ajird-1329	45	22	also	also	ADV
ajird-1329	45	23	provides	provide	VERB
ajird-1329	45	24	definitions	definition	NOUN
ajird-1329	45	25	of	of	ADP
ajird-1329	45	26	the	the	DET
ajird-1329	45	27	most	most	ADV
ajird-1329	45	28	important	important	ADJ
ajird-1329	45	29	terms	term	NOUN
ajird-1329	45	30	used	use	VERB
ajird-1329	45	31	;	;	PUNCT
ajird-1329	45	32	−	−	PROPN
ajird-1329	45	33	sections	section	NOUN
ajird-1329	45	34	outlining	outline	VERB
ajird-1329	45	35	the	the	DET
ajird-1329	45	36	essence	essence	NOUN
ajird-1329	45	37	of	of	ADP
ajird-1329	45	38	the	the	DET
ajird-1329	45	39	standard	standard	NOUN
ajird-1329	45	40	;	;	PUNCT
ajird-1329	45	41	−	−	PROPN
ajird-1329	45	42	applications	application	NOUN
ajird-1329	45	43	(	(	PUNCT
ajird-1329	45	44	for	for	ADP
ajird-1329	45	45	some	some	DET
ajird-1329	45	46	standards	standard	NOUN
ajird-1329	45	47	)	)	PUNCT
ajird-1329	46	1	[	[	X
ajird-1329	46	2	8	8	NUM
ajird-1329	46	3	]	]	PUNCT
ajird-1329	46	4	.	.	PUNCT
ajird-1329	47	1	international	international	ADJ
ajird-1329	47	2	auditing	auditing	NOUN
ajird-1329	47	3	standards	standard	NOUN
ajird-1329	47	4	currently	currently	ADV
ajird-1329	47	5	include	include	VERB
ajird-1329	47	6	46	46	NUM
ajird-1329	47	7	standards	standard	NOUN
ajird-1329	47	8	.	.	PUNCT
ajird-1329	48	1	they	they	PRON
ajird-1329	48	2	are	be	AUX
ajird-1329	48	3	structured	structure	VERB
ajird-1329	48	4	and	and	CCONJ
ajird-1329	48	5	grouped	group	VERB
ajird-1329	48	6	according	accord	VERB
ajird-1329	48	7	to	to	ADP
ajird-1329	48	8	the	the	DET
ajird-1329	48	9	following	follow	VERB
ajird-1329	48	10	topics	topic	NOUN
ajird-1329	48	11	:	:	PUNCT
ajird-1329	48	12	standards	standard	NOUN
ajird-1329	48	13	on	on	ADP
ajird-1329	48	14	introductory	introductory	ADJ
ajird-1329	48	15	provisions	provision	NOUN
ajird-1329	48	16	(	(	PUNCT
ajird-1329	48	17	isa	isa	NOUN
ajird-1329	48	18	100	100	NUM
ajird-1329	48	19	-	-	SYM
ajird-1329	48	20	199	199	NUM
ajird-1329	48	21	)	)	PUNCT
ajird-1329	48	22	perform	perform	VERB
ajird-1329	48	23	the	the	DET
ajird-1329	48	24	function	function	NOUN
ajird-1329	48	25	of	of	ADP
ajird-1329	48	26	defining	define	VERB
ajird-1329	48	27	the	the	DET
ajird-1329	48	28	general	general	ADJ
ajird-1329	48	29	terms	term	NOUN
ajird-1329	48	30	of	of	ADP
ajird-1329	48	31	isas	isa	NOUN
ajird-1329	48	32	or	or	CCONJ
ajird-1329	48	33	the	the	DET
ajird-1329	48	34	framework	framework	NOUN
ajird-1329	48	35	of	of	ADP
ajird-1329	48	36	auditing	auditing	NOUN
ajird-1329	48	37	activities	activity	NOUN
ajird-1329	48	38	(	(	PUNCT
ajird-1329	48	39	framework	framework	NOUN
ajird-1329	48	40	concept	concept	NOUN
ajird-1329	48	41	)	)	PUNCT
ajird-1329	48	42	.	.	PUNCT
ajird-1329	49	1	they	they	PRON
ajird-1329	49	2	determine	determine	VERB
ajird-1329	49	3	the	the	DET
ajird-1329	49	4	logic	logic	NOUN
ajird-1329	49	5	of	of	ADP
ajird-1329	49	6	development	development	NOUN
ajird-1329	49	7	of	of	ADP
ajird-1329	49	8	isas	isa	NOUN
ajird-1329	49	9	,	,	PUNCT
ajird-1329	49	10	are	be	AUX
ajird-1329	49	11	the	the	DET
ajird-1329	49	12	basis	basis	NOUN
ajird-1329	49	13	for	for	ADP
ajird-1329	49	14	the	the	DET
ajird-1329	49	15	development	development	NOUN
ajird-1329	49	16	of	of	ADP
ajird-1329	49	17	new	new	ADJ
ajird-1329	49	18	standards	standard	NOUN
ajird-1329	49	19	,	,	PUNCT
ajird-1329	49	20	contain	contain	VERB
ajird-1329	49	21	a	a	DET
ajird-1329	49	22	list	list	NOUN
ajird-1329	49	23	of	of	ADP
ajird-1329	49	24	terms	term	NOUN
ajird-1329	49	25	,	,	PUNCT
ajird-1329	49	26	general	general	ADJ
ajird-1329	49	27	guidelines	guideline	NOUN
ajird-1329	49	28	,	,	PUNCT
ajird-1329	49	29	both	both	PRON
ajird-1329	49	30	for	for	ADP
ajird-1329	49	31	auditing	auditing	NOUN
ajird-1329	49	32	activities	activity	NOUN
ajird-1329	49	33	and	and	CCONJ
ajird-1329	49	34	for	for	ADP
ajird-1329	49	35	other	other	ADJ
ajird-1329	49	36	audit	audit	NOUN
ajird-1329	49	37	-	-	PUNCT
ajird-1329	49	38	related	relate	VERB
ajird-1329	49	39	services	service	NOUN
ajird-1329	49	40	.	.	PUNCT
ajird-1329	50	1	standards	standard	NOUN
ajird-1329	50	2	that	that	PRON
ajird-1329	50	3	allocate	allocate	VERB
ajird-1329	50	4	responsibilities	responsibility	NOUN
ajird-1329	50	5	for	for	ADP
ajird-1329	50	6	auditing	auditing	NOUN
ajird-1329	50	7	activities	activity	NOUN
ajird-1329	50	8	(	(	PUNCT
ajird-1329	50	9	isa	isa	VERB
ajird-1329	50	10	200	200	NUM
ajird-1329	50	11	-	-	SYM
ajird-1329	50	12	299	299	NUM
ajird-1329	50	13	)	)	PUNCT
ajird-1329	50	14	define	define	VERB
ajird-1329	50	15	the	the	DET
ajird-1329	50	16	terms	term	NOUN
ajird-1329	50	17	of	of	ADP
ajird-1329	50	18	the	the	DET
ajird-1329	50	19	audit	audit	NOUN
ajird-1329	50	20	order	order	NOUN
ajird-1329	50	21	,	,	PUNCT
ajird-1329	50	22	the	the	DET
ajird-1329	50	23	approximate	approximate	ADJ
ajird-1329	50	24	content	content	NOUN
ajird-1329	50	25	of	of	ADP
ajird-1329	50	26	the	the	DET
ajird-1329	50	27	contract	contract	NOUN
ajird-1329	50	28	for	for	ADP
ajird-1329	50	29	the	the	DET
ajird-1329	50	30	performance	performance	NOUN
ajird-1329	50	31	of	of	ADP
ajird-1329	50	32	audit	audit	NOUN
ajird-1329	50	33	services	service	NOUN
ajird-1329	50	34	,	,	PUNCT
ajird-1329	50	35	as	as	ADV
ajird-1329	50	36	well	well	ADV
ajird-1329	50	37	as	as	ADP
ajird-1329	50	38	the	the	DET
ajird-1329	50	39	conditions	condition	NOUN
ajird-1329	50	40	under	under	ADP
ajird-1329	50	41	which	which	PRON
ajird-1329	50	42	audit	audit	NOUN
ajird-1329	50	43	risk	risk	NOUN
ajird-1329	50	44	(	(	PUNCT
ajird-1329	50	45	the	the	DET
ajird-1329	50	46	risk	risk	NOUN
ajird-1329	50	47	of	of	ADP
ajird-1329	50	48	a	a	DET
ajird-1329	50	49	positive	positive	ADJ
ajird-1329	50	50	audit	audit	NOUN
ajird-1329	50	51	report	report	NOUN
ajird-1329	50	52	despite	despite	SCONJ
ajird-1329	50	53	significant	significant	ADJ
ajird-1329	50	54	errors	error	NOUN
ajird-1329	50	55	in	in	ADP
ajird-1329	50	56	reporting	reporting	NOUN
ajird-1329	50	57	)	)	PUNCT
ajird-1329	50	58	should	should	AUX
ajird-1329	50	59	be	be	AUX
ajird-1329	50	60	reduced	reduce	VERB
ajird-1329	50	61	to	to	ADP
ajird-1329	50	62	an	an	DET
ajird-1329	50	63	acceptable	acceptable	ADJ
ajird-1329	50	64	minimum	minimum	NOUN
ajird-1329	50	65	.	.	PUNCT
ajird-1329	51	1	standards	standard	NOUN
ajird-1329	51	2	for	for	ADP
ajird-1329	51	3	planning	plan	VERB
ajird-1329	51	4	audit	audit	NOUN
ajird-1329	51	5	activities	activity	NOUN
ajird-1329	51	6	(	(	PUNCT
ajird-1329	51	7	isa	isa	NOUN
ajird-1329	51	8	300	300	NUM
ajird-1329	51	9	-	-	SYM
ajird-1329	51	10	399	399	NUM
ajird-1329	51	11	)	)	PUNCT
ajird-1329	51	12	require	require	VERB
ajird-1329	51	13	that	that	SCONJ
ajird-1329	51	14	when	when	SCONJ
ajird-1329	51	15	planning	plan	VERB
ajird-1329	51	16	an	an	DET
ajird-1329	51	17	audit	audit	NOUN
ajird-1329	51	18	,	,	PUNCT
ajird-1329	51	19	you	you	PRON
ajird-1329	51	20	should	should	AUX
ajird-1329	51	21	clearly	clearly	ADV
ajird-1329	51	22	define	define	VERB
ajird-1329	51	23	the	the	DET
ajird-1329	51	24	range	range	NOUN
ajird-1329	51	25	of	of	ADP
ajird-1329	51	26	issues	issue	NOUN
ajird-1329	51	27	to	to	PART
ajird-1329	51	28	be	be	AUX
ajird-1329	51	29	audited	audit	VERB
ajird-1329	51	30	,	,	PUNCT
ajird-1329	51	31	the	the	DET
ajird-1329	51	32	composition	composition	NOUN
ajird-1329	51	33	of	of	ADP
ajird-1329	51	34	employees	employee	NOUN
ajird-1329	51	35	american	american	PROPN
ajird-1329	51	36	journal	journal	PROPN
ajird-1329	51	37	of	of	ADP
ajird-1329	51	38	interdisciplinary	interdisciplinary	ADJ
ajird-1329	51	39	research	research	NOUN
ajird-1329	51	40	and	and	CCONJ
ajird-1329	51	41	development	development	NOUN
ajird-1329	51	42	issn	issn	PROPN
ajird-1329	51	43	online	online	NOUN
ajird-1329	51	44	:	:	PUNCT
ajird-1329	51	45	2771	2771	NUM
ajird-1329	51	46	-	-	SYM
ajird-1329	51	47	8948	8948	NUM
ajird-1329	51	48	website	website	NOUN
ajird-1329	51	49	:	:	PUNCT
ajird-1329	51	50	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-1329	51	51	volume	volume	NOUN
ajird-1329	51	52	33	33	NUM
ajird-1329	51	53	,	,	PUNCT
ajird-1329	51	54	october	october	PROPN
ajird-1329	51	55	2024	2024	NUM
ajird-1329	51	56	130	130	NUM
ajird-1329	52	1	|	|	ADV
ajird-1329	52	2	p	p	NOUN
ajird-1329	52	3	a	a	DET
ajird-1329	52	4	g	g	NOUN
ajird-1329	52	5	e	e	NOUN
ajird-1329	52	6	who	who	PRON
ajird-1329	52	7	will	will	AUX
ajird-1329	52	8	participate	participate	VERB
ajird-1329	52	9	in	in	ADP
ajird-1329	52	10	the	the	DET
ajird-1329	52	11	audit	audit	NOUN
ajird-1329	52	12	(	(	PUNCT
ajird-1329	52	13	is	be	AUX
ajird-1329	52	14	there	there	PRON
ajird-1329	52	15	a	a	DET
ajird-1329	52	16	sufficient	sufficient	ADJ
ajird-1329	52	17	number	number	NOUN
ajird-1329	52	18	of	of	ADP
ajird-1329	52	19	employees	employee	NOUN
ajird-1329	52	20	,	,	PUNCT
ajird-1329	52	21	are	be	AUX
ajird-1329	52	22	they	they	PRON
ajird-1329	52	23	competent	competent	ADJ
ajird-1329	52	24	enough	enough	ADV
ajird-1329	52	25	in	in	ADP
ajird-1329	52	26	issues	issue	NOUN
ajird-1329	52	27	related	relate	VERB
ajird-1329	52	28	to	to	ADP
ajird-1329	52	29	the	the	DET
ajird-1329	52	30	order	order	NOUN
ajird-1329	52	31	)	)	PUNCT
ajird-1329	52	32	,	,	PUNCT
ajird-1329	52	33	the	the	DET
ajird-1329	52	34	need	need	NOUN
ajird-1329	52	35	to	to	PART
ajird-1329	52	36	attract	attract	VERB
ajird-1329	52	37	external	external	ADJ
ajird-1329	52	38	experts	expert	NOUN
ajird-1329	52	39	,	,	PUNCT
ajird-1329	52	40	specialists	specialist	NOUN
ajird-1329	52	41	from	from	ADP
ajird-1329	52	42	other	other	ADJ
ajird-1329	52	43	audit	audit	NOUN
ajird-1329	52	44	firms	firm	NOUN
ajird-1329	52	45	[	[	X
ajird-1329	52	46	8	8	NUM
ajird-1329	52	47	]	]	PUNCT
ajird-1329	52	48	.	.	PUNCT
ajird-1329	53	1	standards	standard	NOUN
ajird-1329	53	2	for	for	ADP
ajird-1329	53	3	the	the	DET
ajird-1329	53	4	use	use	NOUN
ajird-1329	53	5	of	of	ADP
ajird-1329	53	6	internal	internal	ADJ
ajird-1329	53	7	control	control	NOUN
ajird-1329	53	8	results	result	NOUN
ajird-1329	53	9	(	(	PUNCT
ajird-1329	53	10	isa	isa	NOUN
ajird-1329	53	11	400	400	NUM
ajird-1329	53	12	-	-	SYM
ajird-1329	53	13	499	499	NUM
ajird-1329	53	14	)	)	PUNCT
ajird-1329	53	15	are	be	AUX
ajird-1329	53	16	based	base	VERB
ajird-1329	53	17	on	on	ADP
ajird-1329	53	18	the	the	DET
ajird-1329	53	19	principle	principle	NOUN
ajird-1329	53	20	of	of	ADP
ajird-1329	53	21	the	the	DET
ajird-1329	53	22	need	need	NOUN
ajird-1329	53	23	to	to	PART
ajird-1329	53	24	evaluate	evaluate	VERB
ajird-1329	53	25	the	the	DET
ajird-1329	53	26	effectiveness	effectiveness	NOUN
ajird-1329	53	27	of	of	ADP
ajird-1329	53	28	internal	internal	ADJ
ajird-1329	53	29	control	control	NOUN
ajird-1329	53	30	within	within	ADP
ajird-1329	53	31	the	the	DET
ajird-1329	53	32	framework	framework	NOUN
ajird-1329	53	33	of	of	ADP
ajird-1329	53	34	external	external	ADJ
ajird-1329	53	35	control	control	NOUN
ajird-1329	53	36	.	.	PUNCT
ajird-1329	54	1	when	when	SCONJ
ajird-1329	54	2	planning	plan	VERB
ajird-1329	54	3	an	an	DET
ajird-1329	54	4	audit	audit	NOUN
ajird-1329	54	5	,	,	PUNCT
ajird-1329	54	6	it	it	PRON
ajird-1329	54	7	is	be	AUX
ajird-1329	54	8	imperative	imperative	ADJ
ajird-1329	54	9	to	to	PART
ajird-1329	54	10	examine	examine	VERB
ajird-1329	54	11	the	the	DET
ajird-1329	54	12	general	general	ADJ
ajird-1329	54	13	attitude	attitude	NOUN
ajird-1329	54	14	,	,	PUNCT
ajird-1329	54	15	awareness	awareness	NOUN
ajird-1329	54	16	and	and	CCONJ
ajird-1329	54	17	practices	practice	NOUN
ajird-1329	54	18	of	of	ADP
ajird-1329	54	19	the	the	DET
ajird-1329	54	20	enterprise	enterprise	NOUN
ajird-1329	54	21	management	management	NOUN
ajird-1329	54	22	in	in	ADP
ajird-1329	54	23	relation	relation	NOUN
ajird-1329	54	24	to	to	ADP
ajird-1329	54	25	the	the	DET
ajird-1329	54	26	internal	internal	ADJ
ajird-1329	54	27	control	control	NOUN
ajird-1329	54	28	system	system	NOUN
ajird-1329	54	29	.	.	PUNCT
ajird-1329	55	1	the	the	DET
ajird-1329	55	2	standards	standard	NOUN
ajird-1329	55	3	governing	govern	VERB
ajird-1329	55	4	audit	audit	NOUN
ajird-1329	55	5	evidence	evidence	NOUN
ajird-1329	55	6	(	(	PUNCT
ajird-1329	55	7	isa	isa	NOUN
ajird-1329	55	8	500	500	NUM
ajird-1329	55	9	-	-	SYM
ajird-1329	55	10	599	599	NUM
ajird-1329	55	11	)	)	PUNCT
ajird-1329	55	12	state	state	NOUN
ajird-1329	55	13	that	that	SCONJ
ajird-1329	55	14	the	the	DET
ajird-1329	55	15	auditor	auditor	NOUN
ajird-1329	55	16	must	must	AUX
ajird-1329	55	17	obtain	obtain	VERB
ajird-1329	55	18	sufficient	sufficient	ADJ
ajird-1329	55	19	relevant	relevant	ADJ
ajird-1329	55	20	evidence	evidence	NOUN
ajird-1329	55	21	to	to	PART
ajird-1329	55	22	enable	enable	VERB
ajird-1329	55	23	a	a	DET
ajird-1329	55	24	reasonable	reasonable	ADJ
ajird-1329	55	25	audit	audit	NOUN
ajird-1329	55	26	opinion	opinion	NOUN
ajird-1329	55	27	to	to	PART
ajird-1329	55	28	be	be	AUX
ajird-1329	55	29	made	make	VERB
ajird-1329	55	30	,	,	PUNCT
ajird-1329	55	31	and	and	CCONJ
ajird-1329	55	32	external	external	ADJ
ajird-1329	55	33	evidence	evidence	NOUN
ajird-1329	55	34	may	may	AUX
ajird-1329	55	35	also	also	ADV
ajird-1329	55	36	be	be	AUX
ajird-1329	55	37	used	use	VERB
ajird-1329	55	38	to	to	PART
ajird-1329	55	39	obtain	obtain	VERB
ajird-1329	55	40	audit	audit	NOUN
ajird-1329	55	41	evidence	evidence	NOUN
ajird-1329	55	42	to	to	PART
ajird-1329	55	43	support	support	VERB
ajird-1329	55	44	certain	certain	ADJ
ajird-1329	55	45	elements	element	NOUN
ajird-1329	55	46	of	of	ADP
ajird-1329	55	47	the	the	DET
ajird-1329	55	48	audit	audit	NOUN
ajird-1329	55	49	.	.	PUNCT
ajird-1329	56	1	there	there	PRON
ajird-1329	56	2	are	be	VERB
ajird-1329	56	3	two	two	NUM
ajird-1329	56	4	circumstances	circumstance	NOUN
ajird-1329	56	5	that	that	PRON
ajird-1329	56	6	may	may	AUX
ajird-1329	56	7	lead	lead	VERB
ajird-1329	56	8	to	to	ADP
ajird-1329	56	9	the	the	DET
ajird-1329	56	10	expression	expression	NOUN
ajird-1329	56	11	of	of	ADP
ajird-1329	56	12	an	an	DET
ajird-1329	56	13	opinion	opinion	NOUN
ajird-1329	56	14	other	other	ADJ
ajird-1329	56	15	than	than	ADP
ajird-1329	56	16	an	an	DET
ajird-1329	56	17	unconditionally	unconditionally	ADV
ajird-1329	56	18	positive	positive	ADJ
ajird-1329	56	19	one	one	NOUN
ajird-1329	56	20	:	:	PUNCT
ajird-1329	57	1	[	[	X
ajird-1329	57	2	9	9	NUM
ajird-1329	57	3	]	]	SYM
ajird-1329	57	4	.	.	PUNCT
ajird-1329	57	5	1	1	X
ajird-1329	57	6	.	.	X
ajird-1329	57	7	volume	volume	NOUN
ajird-1329	57	8	limitation	limitation	NOUN
ajird-1329	57	9	.	.	PUNCT
ajird-1329	58	1	limitations	limitation	NOUN
ajird-1329	58	2	on	on	ADP
ajird-1329	58	3	the	the	DET
ajird-1329	58	4	scope	scope	NOUN
ajird-1329	58	5	of	of	ADP
ajird-1329	58	6	the	the	DET
ajird-1329	58	7	auditor	auditor	NOUN
ajird-1329	58	8	's	's	PART
ajird-1329	58	9	work	work	NOUN
ajird-1329	58	10	may	may	AUX
ajird-1329	58	11	be	be	AUX
ajird-1329	58	12	set	set	VERB
ajird-1329	58	13	by	by	ADP
ajird-1329	58	14	the	the	DET
ajird-1329	58	15	organization	organization	NOUN
ajird-1329	58	16	's	's	PART
ajird-1329	58	17	management	management	NOUN
ajird-1329	58	18	(	(	PUNCT
ajird-1329	58	19	for	for	ADP
ajird-1329	58	20	example	example	NOUN
ajird-1329	58	21	,	,	PUNCT
ajird-1329	58	22	the	the	DET
ajird-1329	58	23	terms	term	NOUN
ajird-1329	58	24	of	of	ADP
ajird-1329	58	25	the	the	DET
ajird-1329	58	26	audit	audit	NOUN
ajird-1329	58	27	engagement	engagement	NOUN
ajird-1329	58	28	provide	provide	VERB
ajird-1329	58	29	that	that	SCONJ
ajird-1329	58	30	the	the	DET
ajird-1329	58	31	auditor	auditor	NOUN
ajird-1329	58	32	will	will	AUX
ajird-1329	58	33	not	not	PART
ajird-1329	58	34	perform	perform	VERB
ajird-1329	58	35	audit	audit	NOUN
ajird-1329	58	36	procedures	procedure	NOUN
ajird-1329	58	37	that	that	PRON
ajird-1329	58	38	the	the	DET
ajird-1329	58	39	auditor	auditor	NOUN
ajird-1329	58	40	considers	consider	VERB
ajird-1329	58	41	necessary	necessary	ADJ
ajird-1329	58	42	)	)	PUNCT
ajird-1329	58	43	.	.	PUNCT
ajird-1329	59	1	however	however	ADV
ajird-1329	59	2	,	,	PUNCT
ajird-1329	59	3	if	if	SCONJ
ajird-1329	59	4	a	a	DET
ajird-1329	59	5	restriction	restriction	NOUN
ajird-1329	59	6	in	in	ADP
ajird-1329	59	7	the	the	DET
ajird-1329	59	8	terms	term	NOUN
ajird-1329	59	9	of	of	ADP
ajird-1329	59	10	the	the	DET
ajird-1329	59	11	engagement	engagement	NOUN
ajird-1329	59	12	is	be	AUX
ajird-1329	59	13	such	such	ADJ
ajird-1329	59	14	that	that	SCONJ
ajird-1329	59	15	the	the	DET
ajird-1329	59	16	auditor	auditor	NOUN
ajird-1329	59	17	considers	consider	VERB
ajird-1329	59	18	it	it	PRON
ajird-1329	59	19	necessary	necessary	ADJ
ajird-1329	59	20	to	to	PART
ajird-1329	59	21	disclaim	disclaim	VERB
ajird-1329	59	22	an	an	DET
ajird-1329	59	23	opinion	opinion	NOUN
ajird-1329	59	24	,	,	PUNCT
ajird-1329	59	25	the	the	DET
ajird-1329	59	26	auditor	auditor	NOUN
ajird-1329	59	27	will	will	AUX
ajird-1329	59	28	generally	generally	ADV
ajird-1329	59	29	not	not	PART
ajird-1329	59	30	agree	agree	VERB
ajird-1329	59	31	to	to	PART
ajird-1329	59	32	perform	perform	VERB
ajird-1329	59	33	such	such	DET
ajird-1329	59	34	a	a	DET
ajird-1329	59	35	limited	limited	ADJ
ajird-1329	59	36	engagement	engagement	NOUN
ajird-1329	59	37	unless	unless	SCONJ
ajird-1329	59	38	required	require	VERB
ajird-1329	59	39	by	by	ADP
ajird-1329	59	40	law	law	NOUN
ajird-1329	59	41	.	.	PUNCT
ajird-1329	60	1	in	in	ADP
ajird-1329	60	2	addition	addition	NOUN
ajird-1329	60	3	,	,	PUNCT
ajird-1329	60	4	the	the	DET
ajird-1329	60	5	auditor	auditor	NOUN
ajird-1329	60	6	does	do	AUX
ajird-1329	60	7	not	not	PART
ajird-1329	60	8	agree	agree	VERB
ajird-1329	60	9	to	to	PART
ajird-1329	60	10	conduct	conduct	VERB
ajird-1329	60	11	an	an	DET
ajird-1329	60	12	audit	audit	NOUN
ajird-1329	60	13	if	if	SCONJ
ajird-1329	60	14	the	the	DET
ajird-1329	60	15	restriction	restriction	NOUN
ajird-1329	60	16	violates	violate	VERB
ajird-1329	60	17	the	the	DET
ajird-1329	60	18	auditor	auditor	NOUN
ajird-1329	60	19	's	's	PART
ajird-1329	60	20	statutory	statutory	ADJ
ajird-1329	60	21	responsibilities	responsibility	NOUN
ajird-1329	60	22	.	.	PUNCT
ajird-1329	61	1	the	the	DET
ajird-1329	61	2	scope	scope	NOUN
ajird-1329	61	3	limitation	limitation	NOUN
ajird-1329	61	4	may	may	AUX
ajird-1329	61	5	be	be	AUX
ajird-1329	61	6	a	a	DET
ajird-1329	61	7	consequence	consequence	NOUN
ajird-1329	61	8	of	of	ADP
ajird-1329	61	9	circumstances	circumstance	NOUN
ajird-1329	61	10	(	(	PUNCT
ajird-1329	61	11	for	for	ADP
ajird-1329	61	12	example	example	NOUN
ajird-1329	61	13	,	,	PUNCT
ajird-1329	61	14	the	the	DET
ajird-1329	61	15	timing	timing	NOUN
ajird-1329	61	16	of	of	ADP
ajird-1329	61	17	the	the	DET
ajird-1329	61	18	audit	audit	NOUN
ajird-1329	61	19	work	work	NOUN
ajird-1329	61	20	is	be	AUX
ajird-1329	61	21	such	such	ADJ
ajird-1329	61	22	that	that	SCONJ
ajird-1329	61	23	the	the	DET
ajird-1329	61	24	auditor	auditor	NOUN
ajird-1329	61	25	is	be	AUX
ajird-1329	61	26	not	not	PART
ajird-1329	61	27	able	able	ADJ
ajird-1329	61	28	to	to	PART
ajird-1329	61	29	observe	observe	VERB
ajird-1329	61	30	the	the	DET
ajird-1329	61	31	process	process	NOUN
ajird-1329	61	32	of	of	ADP
ajird-1329	61	33	inventory	inventory	NOUN
ajird-1329	61	34	counting	counting	NOUN
ajird-1329	61	35	)	)	PUNCT
ajird-1329	61	36	.	.	PUNCT
ajird-1329	62	1	a	a	DET
ajird-1329	62	2	scope	scope	NOUN
ajird-1329	62	3	limitation	limitation	NOUN
ajird-1329	62	4	also	also	ADV
ajird-1329	62	5	occurs	occur	VERB
ajird-1329	62	6	if	if	SCONJ
ajird-1329	62	7	,	,	PUNCT
ajird-1329	62	8	in	in	ADP
ajird-1329	62	9	the	the	DET
ajird-1329	62	10	auditor	auditor	NOUN
ajird-1329	62	11	's	's	PART
ajird-1329	62	12	opinion	opinion	NOUN
ajird-1329	62	13	,	,	PUNCT
ajird-1329	62	14	the	the	DET
ajird-1329	62	15	entity	entity	NOUN
ajird-1329	62	16	's	's	PART
ajird-1329	62	17	accounting	accounting	NOUN
ajird-1329	62	18	records	record	NOUN
ajird-1329	62	19	do	do	AUX
ajird-1329	62	20	not	not	PART
ajird-1329	62	21	comply	comply	VERB
ajird-1329	62	22	with	with	ADP
ajird-1329	62	23	requirements	requirement	NOUN
ajird-1329	62	24	or	or	CCONJ
ajird-1329	62	25	if	if	SCONJ
ajird-1329	62	26	the	the	DET
ajird-1329	62	27	auditor	auditor	NOUN
ajird-1329	62	28	is	be	AUX
ajird-1329	62	29	unable	unable	ADJ
ajird-1329	62	30	to	to	PART
ajird-1329	62	31	perform	perform	VERB
ajird-1329	62	32	audit	audit	NOUN
ajird-1329	62	33	procedures	procedure	NOUN
ajird-1329	62	34	that	that	PRON
ajird-1329	62	35	he	he	PRON
ajird-1329	62	36	considers	consider	VERB
ajird-1329	62	37	necessary	necessary	ADJ
ajird-1329	62	38	.	.	PUNCT
ajird-1329	63	1	in	in	ADP
ajird-1329	63	2	this	this	DET
ajird-1329	63	3	case	case	NOUN
ajird-1329	63	4	,	,	PUNCT
ajird-1329	63	5	the	the	DET
ajird-1329	63	6	auditor	auditor	NOUN
ajird-1329	63	7	attempts	attempt	VERB
ajird-1329	63	8	to	to	PART
ajird-1329	63	9	perform	perform	VERB
ajird-1329	63	10	possible	possible	ADJ
ajird-1329	63	11	alternative	alternative	ADJ
ajird-1329	63	12	procedures	procedure	NOUN
ajird-1329	63	13	to	to	PART
ajird-1329	63	14	obtain	obtain	VERB
ajird-1329	63	15	sufficient	sufficient	ADJ
ajird-1329	63	16	appropriate	appropriate	ADJ
ajird-1329	63	17	evidence	evidence	NOUN
ajird-1329	63	18	to	to	PART
ajird-1329	63	19	support	support	VERB
ajird-1329	63	20	an	an	DET
ajird-1329	63	21	unqualified	unqualified	ADJ
ajird-1329	63	22	opinion	opinion	NOUN
ajird-1329	63	23	.	.	PUNCT
ajird-1329	64	1	if	if	SCONJ
ajird-1329	64	2	a	a	DET
ajird-1329	64	3	limitation	limitation	NOUN
ajird-1329	64	4	on	on	ADP
ajird-1329	64	5	the	the	DET
ajird-1329	64	6	scope	scope	NOUN
ajird-1329	64	7	of	of	ADP
ajird-1329	64	8	the	the	DET
ajird-1329	64	9	auditor	auditor	NOUN
ajird-1329	64	10	's	's	PART
ajird-1329	64	11	work	work	NOUN
ajird-1329	64	12	requires	require	VERB
ajird-1329	64	13	a	a	DET
ajird-1329	64	14	qualified	qualified	ADJ
ajird-1329	64	15	opinion	opinion	NOUN
ajird-1329	64	16	or	or	CCONJ
ajird-1329	64	17	disclaimer	disclaimer	NOUN
ajird-1329	64	18	of	of	ADP
ajird-1329	64	19	opinion	opinion	NOUN
ajird-1329	64	20	,	,	PUNCT
ajird-1329	64	21	the	the	DET
ajird-1329	64	22	auditor	auditor	NOUN
ajird-1329	64	23	's	's	PART
ajird-1329	64	24	report	report	NOUN
ajird-1329	64	25	must	must	AUX
ajird-1329	64	26	include	include	VERB
ajird-1329	64	27	a	a	DET
ajird-1329	64	28	description	description	NOUN
ajird-1329	64	29	of	of	ADP
ajird-1329	64	30	the	the	DET
ajird-1329	64	31	limitation	limitation	NOUN
ajird-1329	64	32	and	and	CCONJ
ajird-1329	64	33	possible	possible	ADJ
ajird-1329	64	34	adjustments	adjustment	NOUN
ajird-1329	64	35	to	to	ADP
ajird-1329	64	36	the	the	DET
ajird-1329	64	37	financial	financial	ADJ
ajird-1329	64	38	statements	statement	NOUN
ajird-1329	64	39	that	that	PRON
ajird-1329	64	40	might	might	AUX
ajird-1329	64	41	be	be	AUX
ajird-1329	64	42	necessary	necessary	ADJ
ajird-1329	64	43	if	if	SCONJ
ajird-1329	64	44	the	the	DET
ajird-1329	64	45	limitation	limitation	NOUN
ajird-1329	64	46	did	do	AUX
ajird-1329	64	47	not	not	PART
ajird-1329	64	48	exist	exist	VERB
ajird-1329	64	49	[	[	PUNCT
ajird-1329	64	50	10	10	NUM
ajird-1329	64	51	]	]	SYM
ajird-1329	64	52	.	.	PUNCT
ajird-1329	65	1	2	2	X
ajird-1329	65	2	.	.	X
ajird-1329	65	3	disagreement	disagreement	NOUN
ajird-1329	65	4	with	with	ADP
ajird-1329	65	5	management	management	NOUN
ajird-1329	65	6	.	.	PUNCT
ajird-1329	66	1	the	the	DET
ajird-1329	66	2	auditor	auditor	NOUN
ajird-1329	66	3	may	may	AUX
ajird-1329	66	4	disagree	disagree	VERB
ajird-1329	66	5	with	with	ADP
ajird-1329	66	6	management	management	NOUN
ajird-1329	66	7	on	on	ADP
ajird-1329	66	8	issues	issue	NOUN
ajird-1329	66	9	such	such	ADJ
ajird-1329	66	10	as	as	ADP
ajird-1329	66	11	the	the	DET
ajird-1329	66	12	appropriateness	appropriateness	NOUN
ajird-1329	66	13	of	of	ADP
ajird-1329	66	14	the	the	DET
ajird-1329	66	15	accounting	accounting	NOUN
ajird-1329	66	16	policy	policy	NOUN
ajird-1329	66	17	chosen	choose	VERB
ajird-1329	66	18	,	,	PUNCT
ajird-1329	66	19	the	the	DET
ajird-1329	66	20	method	method	NOUN
ajird-1329	66	21	of	of	ADP
ajird-1329	66	22	application	application	NOUN
ajird-1329	66	23	,	,	PUNCT
ajird-1329	66	24	or	or	CCONJ
ajird-1329	66	25	the	the	DET
ajird-1329	66	26	adequacy	adequacy	NOUN
ajird-1329	66	27	of	of	ADP
ajird-1329	66	28	the	the	DET
ajird-1329	66	29	disclosures	disclosure	NOUN
ajird-1329	66	30	in	in	ADP
ajird-1329	66	31	the	the	DET
ajird-1329	66	32	financial	financial	ADJ
ajird-1329	66	33	statements	statement	NOUN
ajird-1329	66	34	.	.	PUNCT
ajird-1329	67	1	if	if	SCONJ
ajird-1329	67	2	such	such	ADJ
ajird-1329	67	3	disagreement	disagreement	NOUN
ajird-1329	67	4	is	be	AUX
ajird-1329	67	5	material	material	NOUN
ajird-1329	67	6	to	to	ADP
ajird-1329	67	7	the	the	DET
ajird-1329	67	8	financial	financial	ADJ
ajird-1329	67	9	statements	statement	NOUN
ajird-1329	67	10	,	,	PUNCT
ajird-1329	67	11	the	the	DET
ajird-1329	67	12	auditor	auditor	NOUN
ajird-1329	67	13	should	should	AUX
ajird-1329	67	14	express	express	VERB
ajird-1329	67	15	a	a	DET
ajird-1329	67	16	qualified	qualified	ADJ
ajird-1329	67	17	or	or	CCONJ
ajird-1329	67	18	adverse	adverse	ADJ
ajird-1329	67	19	opinion	opinion	NOUN
ajird-1329	67	20	.	.	PUNCT
ajird-1329	68	1	international	international	ADJ
ajird-1329	68	2	auditing	auditing	NOUN
ajird-1329	68	3	standards	standard	NOUN
ajird-1329	68	4	are	be	AUX
ajird-1329	68	5	becoming	become	VERB
ajird-1329	68	6	more	more	ADV
ajird-1329	68	7	and	and	CCONJ
ajird-1329	68	8	more	more	ADV
ajird-1329	68	9	widespread	widespread	ADJ
ajird-1329	68	10	in	in	ADP
ajird-1329	68	11	uzbekistan	uzbekistan	PROPN
ajird-1329	68	12	.	.	PUNCT
ajird-1329	69	1	currently	currently	ADV
ajird-1329	69	2	,	,	PUNCT
ajird-1329	69	3	the	the	DET
ajird-1329	69	4	efforts	effort	NOUN
ajird-1329	69	5	of	of	ADP
ajird-1329	69	6	regulatory	regulatory	ADJ
ajird-1329	69	7	authorities	authority	NOUN
ajird-1329	69	8	are	be	AUX
ajird-1329	69	9	aimed	aim	VERB
ajird-1329	69	10	at	at	ADP
ajird-1329	69	11	completing	complete	VERB
ajird-1329	69	12	the	the	DET
ajird-1329	69	13	formation	formation	NOUN
ajird-1329	69	14	of	of	ADP
ajird-1329	69	15	the	the	DET
ajird-1329	69	16	regulatory	regulatory	ADJ
ajird-1329	69	17	framework	framework	NOUN
ajird-1329	69	18	for	for	ADP
ajird-1329	69	19	uzbek	uzbek	ADJ
ajird-1329	69	20	audit	audit	NOUN
ajird-1329	69	21	and	and	CCONJ
ajird-1329	69	22	bringing	bring	VERB
ajird-1329	69	23	it	it	PRON
ajird-1329	69	24	into	into	ADP
ajird-1329	69	25	line	line	NOUN
ajird-1329	69	26	with	with	ADP
ajird-1329	69	27	international	international	ADJ
ajird-1329	69	28	standards	standard	NOUN
ajird-1329	69	29	.	.	PUNCT
ajird-1329	70	1	american	american	ADJ
ajird-1329	70	2	journal	journal	PROPN
ajird-1329	70	3	of	of	ADP
ajird-1329	70	4	interdisciplinary	interdisciplinary	ADJ
ajird-1329	70	5	research	research	NOUN
ajird-1329	70	6	and	and	CCONJ
ajird-1329	70	7	development	development	NOUN
ajird-1329	70	8	issn	issn	PROPN
ajird-1329	70	9	online	online	NOUN
ajird-1329	70	10	:	:	PUNCT
ajird-1329	70	11	2771	2771	NUM
ajird-1329	70	12	-	-	SYM
ajird-1329	70	13	8948	8948	NUM
ajird-1329	70	14	website	website	NOUN
ajird-1329	70	15	:	:	PUNCT
ajird-1329	70	16	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-1329	70	17	volume	volume	NOUN
ajird-1329	70	18	33	33	NUM
ajird-1329	70	19	,	,	PUNCT
ajird-1329	70	20	october	october	PROPN
ajird-1329	70	21	2024	2024	NUM
ajird-1329	70	22	131	131	NUM
ajird-1329	71	1	|	|	ADV
ajird-1329	71	2	p	p	NOUN
ajird-1329	71	3	a	a	DET
ajird-1329	71	4	g	g	NOUN
ajird-1329	71	5	e	e	NOUN
ajird-1329	71	6	references	reference	NOUN
ajird-1329	71	7	:	:	PUNCT
ajird-1329	71	8	1	1	X
ajird-1329	71	9	.	.	NUM
ajird-1329	71	10	muminovna	muminovna	NOUN
ajird-1329	71	11	,	,	PUNCT
ajird-1329	71	12	a.	a.	PROPN
ajird-1329	71	13	k.	k.	PROPN
ajird-1329	71	14	(	(	PUNCT
ajird-1329	71	15	2023	2023	NUM
ajird-1329	71	16	)	)	PUNCT
ajird-1329	71	17	.	.	PUNCT
ajird-1329	72	1	the	the	DET
ajird-1329	72	2	role	role	NOUN
ajird-1329	72	3	of	of	ADP
ajird-1329	72	4	translation	translation	NOUN
ajird-1329	72	5	in	in	ADP
ajird-1329	72	6	science	science	PROPN
ajird-1329	72	7	.	.	PUNCT
ajird-1329	73	1	texas	texas	PROPN
ajird-1329	73	2	journal	journal	PROPN
ajird-1329	73	3	of	of	ADP
ajird-1329	73	4	philology	philology	NOUN
ajird-1329	73	5	,	,	PUNCT
ajird-1329	73	6	culture	culture	NOUN
ajird-1329	73	7	and	and	CCONJ
ajird-1329	73	8	history	history	NOUN
ajird-1329	73	9	,	,	PUNCT
ajird-1329	73	10	25	25	NUM
ajird-1329	73	11	,	,	PUNCT
ajird-1329	73	12	60	60	NUM
ajird-1329	73	13	-	-	SYM
ajird-1329	73	14	62	62	NUM
ajird-1329	73	15	.	.	PUNCT
ajird-1329	74	1	2	2	NUM
ajird-1329	74	2	.	.	X
ajird-1329	74	3	mamatqulova	mamatqulova	PROPN
ajird-1329	74	4	,	,	PUNCT
ajird-1329	74	5	k.	k.	PROPN
ajird-1329	74	6	a.	a.	PROPN
ajird-1329	74	7	,	,	PUNCT
ajird-1329	74	8	amanullayeva	amanullayeva	PROPN
ajird-1329	74	9	,	,	PUNCT
ajird-1329	74	10	k.	k.	PROPN
ajird-1329	74	11	m.	m.	PROPN
ajird-1329	74	12	,	,	PUNCT
ajird-1329	74	13	&	&	CCONJ
ajird-1329	74	14	qizi	qizi	PROPN
ajird-1329	74	15	shuhratova	shuhratova	PROPN
ajird-1329	74	16	,	,	PUNCT
ajird-1329	74	17	v.	v.	PROPN
ajird-1329	74	18	j.	j.	PROPN
ajird-1329	74	19	considerations	consideration	NOUN
ajird-1329	74	20	for	for	ADP
ajird-1329	74	21	teaching	teach	VERB
ajird-1329	74	22	japanese	japanese	ADJ
ajird-1329	74	23	literature	literature	NOUN
ajird-1329	74	24	.	.	PUNCT
ajird-1329	75	1	3	3	X
ajird-1329	75	2	.	.	NUM
ajird-1329	75	3	nafisa	nafisa	NOUN
ajird-1329	75	4	,	,	PUNCT
ajird-1329	75	5	k.	k.	PROPN
ajird-1329	75	6	,	,	PUNCT
ajird-1329	75	7	&	&	CCONJ
ajird-1329	75	8	matluba	matluba	PROPN
ajird-1329	75	9	,	,	PUNCT
ajird-1329	75	10	d.	d.	PROPN
ajird-1329	75	11	(	(	PUNCT
ajird-1329	75	12	2023	2023	NUM
ajird-1329	75	13	)	)	PUNCT
ajird-1329	75	14	.	.	PUNCT
ajird-1329	76	1	psychological	psychological	ADJ
ajird-1329	76	2	and	and	CCONJ
ajird-1329	76	3	pedagogical	pedagogical	ADJ
ajird-1329	76	4	aspects	aspect	NOUN
ajird-1329	76	5	of	of	ADP
ajird-1329	76	6	research	research	NOUN
ajird-1329	76	7	into	into	ADP
ajird-1329	76	8	the	the	DET
ajird-1329	76	9	problem	problem	NOUN
ajird-1329	76	10	of	of	ADP
ajird-1329	76	11	bilingual	bilingual	ADJ
ajird-1329	76	12	foreign	foreign	ADJ
ajird-1329	76	13	language	language	NOUN
ajird-1329	76	14	teaching	teaching	NOUN
ajird-1329	76	15	.	.	PUNCT
ajird-1329	77	1	conferencea	conferencea	PROPN
ajird-1329	77	2	,	,	PUNCT
ajird-1329	77	3	31	31	NUM
ajird-1329	77	4	-	-	SYM
ajird-1329	77	5	34	34	NUM
ajird-1329	77	6	.	.	NOUN
ajird-1329	78	1	4	4	NUM
ajird-1329	78	2	.	.	X
ajird-1329	78	3	tasheva	tasheva	PROPN
ajird-1329	78	4	,	,	PUNCT
ajird-1329	78	5	d.	d.	PROPN
ajird-1329	78	6	s.	s.	PROPN
ajird-1329	78	7	,	,	PUNCT
ajird-1329	78	8	&	&	CCONJ
ajird-1329	78	9	kubaeva	kubaeva	PROPN
ajird-1329	78	10	,	,	PUNCT
ajird-1329	78	11	n.	n.	PROPN
ajird-1329	78	12	a.	a.	PROPN
ajird-1329	78	13	(	(	PUNCT
ajird-1329	78	14	2022	2022	NUM
ajird-1329	78	15	)	)	PUNCT
ajird-1329	78	16	.	.	PUNCT
ajird-1329	79	1	modern	modern	ADJ
ajird-1329	79	2	educational	educational	ADJ
ajird-1329	79	3	technologies	technology	NOUN
ajird-1329	79	4	in	in	ADP
ajird-1329	79	5	the	the	DET
ajird-1329	79	6	aspect	aspect	NOUN
ajird-1329	79	7	of	of	ADP
ajird-1329	79	8	a	a	DET
ajird-1329	79	9	student	student	NOUN
ajird-1329	79	10	-	-	PUNCT
ajird-1329	79	11	centered	center	VERB
ajird-1329	79	12	approach	approach	NOUN
ajird-1329	79	13	in	in	ADP
ajird-1329	79	14	teaching	teach	VERB
ajird-1329	79	15	foreign	foreign	ADJ
ajird-1329	79	16	languages	language	NOUN
ajird-1329	79	17	.	.	PUNCT
ajird-1329	80	1	eurasian	eurasian	ADJ
ajird-1329	80	2	journal	journal	NOUN
ajird-1329	80	3	of	of	ADP
ajird-1329	80	4	learning	learning	NOUN
ajird-1329	80	5	and	and	CCONJ
ajird-1329	80	6	academic	academic	ADJ
ajird-1329	80	7	teaching	teaching	NOUN
ajird-1329	80	8	,	,	PUNCT
ajird-1329	80	9	12	12	NUM
ajird-1329	80	10	,	,	PUNCT
ajird-1329	80	11	35	35	NUM
ajird-1329	80	12	.	.	NOUN
ajird-1329	80	13	5	5	NUM
ajird-1329	80	14	.	.	NUM
ajird-1329	80	15	nafisa	nafisa	NOUN
ajird-1329	80	16	,	,	PUNCT
ajird-1329	80	17	k.	k.	PROPN
ajird-1329	80	18	,	,	PUNCT
ajird-1329	80	19	&	&	CCONJ
ajird-1329	80	20	kamola	kamola	PROPN
ajird-1329	80	21	,	,	PUNCT
ajird-1329	80	22	a.	a.	NOUN
ajird-1329	80	23	(	(	PUNCT
ajird-1329	80	24	2024	2024	NUM
ajird-1329	80	25	)	)	PUNCT
ajird-1329	80	26	.	.	PUNCT
ajird-1329	81	1	the	the	DET
ajird-1329	81	2	problem	problem	NOUN
ajird-1329	81	3	of	of	ADP
ajird-1329	81	4	teaching	teach	VERB
ajird-1329	81	5	students	student	NOUN
ajird-1329	81	6	lexical	lexical	ADJ
ajird-1329	81	7	and	and	CCONJ
ajird-1329	81	8	phraseological	phraseological	ADJ
ajird-1329	81	9	features	feature	NOUN
ajird-1329	81	10	in	in	ADP
ajird-1329	81	11	translation	translation	NOUN
ajird-1329	81	12	studies	study	NOUN
ajird-1329	81	13	of	of	ADP
ajird-1329	81	14	phrasal	phrasal	ADJ
ajird-1329	81	15	verbs	verbs	PROPN
ajird-1329	81	16	in	in	ADP
ajird-1329	81	17	english	english	PROPN
ajird-1329	81	18	and	and	CCONJ
ajird-1329	81	19	uzbek	uzbek	PROPN
ajird-1329	81	20	languages	language	NOUN
ajird-1329	81	21	.	.	PUNCT
ajird-1329	82	1	eurasian	eurasian	ADJ
ajird-1329	82	2	journal	journal	PROPN
ajird-1329	82	3	of	of	ADP
ajird-1329	82	4	academic	academic	ADJ
ajird-1329	82	5	research	research	NOUN
ajird-1329	82	6	,	,	PUNCT
ajird-1329	82	7	4(10	4(10	NUM
ajird-1329	82	8	)	)	PUNCT
ajird-1329	82	9	,	,	PUNCT
ajird-1329	82	10	39	39	NUM
ajird-1329	82	11	-	-	SYM
ajird-1329	82	12	42	42	NUM
ajird-1329	82	13	.	.	PUNCT
ajird-1329	83	1	6	6	NUM
ajird-1329	83	2	.	.	NUM
ajird-1329	83	3	mukhtarovna	mukhtarovna	PROPN
ajird-1329	83	4	,	,	PUNCT
ajird-1329	83	5	k.	k.	PROPN
ajird-1329	83	6	d.	d.	PROPN
ajird-1329	83	7	(	(	PUNCT
ajird-1329	83	8	2023	2023	NUM
ajird-1329	83	9	)	)	PUNCT
ajird-1329	83	10	.	.	PUNCT
ajird-1329	84	1	a	a	DET
ajird-1329	84	2	cycle	cycle	NOUN
ajird-1329	84	3	of	of	ADP
ajird-1329	84	4	integrated	integrate	VERB
ajird-1329	84	5	lessons	lesson	NOUN
ajird-1329	84	6	of	of	ADP
ajird-1329	84	7	literature	literature	NOUN
ajird-1329	84	8	and	and	CCONJ
ajird-1329	84	9	world	world	NOUN
ajird-1329	84	10	art	art	NOUN
ajird-1329	84	11	culture	culture	NOUN
ajird-1329	84	12	dedicated	dedicate	VERB
ajird-1329	84	13	to	to	ADP
ajird-1329	84	14	the	the	DET
ajird-1329	84	15	work	work	NOUN
ajird-1329	84	16	of	of	ADP
ajird-1329	84	17	sa	sa	PROPN
ajird-1329	84	18	yesenin	yesenin	PROPN
ajird-1329	84	19	.	.	PUNCT
ajird-1329	85	1	periodica	periodica	PROPN
ajird-1329	85	2	journal	journal	PROPN
ajird-1329	85	3	of	of	ADP
ajird-1329	85	4	modern	modern	ADJ
ajird-1329	85	5	philosophy	philosophy	NOUN
ajird-1329	85	6	,	,	PUNCT
ajird-1329	85	7	social	social	ADJ
ajird-1329	85	8	sciences	science	NOUN
ajird-1329	85	9	and	and	CCONJ
ajird-1329	85	10	humanities	humanity	NOUN
ajird-1329	85	11	,	,	PUNCT
ajird-1329	85	12	18	18	NUM
ajird-1329	85	13	,	,	PUNCT
ajird-1329	85	14	106	106	NUM
ajird-1329	85	15	-	-	SYM
ajird-1329	85	16	108	108	NUM
ajird-1329	85	17	.	.	PUNCT
ajird-1329	86	1	7	7	NUM
ajird-1329	86	2	.	.	NUM
ajird-1329	86	3	mukhtarovna	mukhtarovna	PROPN
ajird-1329	86	4	,	,	PUNCT
ajird-1329	86	5	k.	k.	PROPN
ajird-1329	86	6	d.	d.	PROPN
ajird-1329	86	7	(	(	PUNCT
ajird-1329	86	8	2023	2023	NUM
ajird-1329	86	9	)	)	PUNCT
ajird-1329	86	10	.	.	PUNCT
ajird-1329	87	1	love	love	NOUN
ajird-1329	87	2	for	for	ADP
ajird-1329	87	3	the	the	DET
ajird-1329	87	4	native	native	ADJ
ajird-1329	87	5	land	land	NOUN
ajird-1329	87	6	-	-	PUNCT
ajird-1329	87	7	early	early	ADJ
ajird-1329	87	8	yesenin	yesenin	PROPN
ajird-1329	87	9	poetry	poetry	NOUN
ajird-1329	87	10	.	.	PUNCT
ajird-1329	88	1	international	international	ADJ
ajird-1329	88	2	multidisciplinary	multidisciplinary	ADJ
ajird-1329	88	3	journal	journal	NOUN
ajird-1329	88	4	for	for	ADP
ajird-1329	88	5	research	research	NOUN
ajird-1329	88	6	&	&	CCONJ
ajird-1329	88	7	development	development	NOUN
ajird-1329	88	8	,	,	PUNCT
ajird-1329	88	9	10(12	10(12	NUM
ajird-1329	88	10	)	)	PUNCT
ajird-1329	88	11	.	.	PUNCT
ajird-1329	89	1	8	8	X
ajird-1329	89	2	.	.	X
ajird-1329	89	3	mukhtarovna	mukhtarovna	PROPN
ajird-1329	89	4	,	,	PUNCT
ajird-1329	89	5	k.	k.	PROPN
ajird-1329	89	6	d.	d.	PROPN
ajird-1329	89	7	(	(	PUNCT
ajird-1329	89	8	2022	2022	NUM
ajird-1329	89	9	,	,	PUNCT
ajird-1329	89	10	december	december	PROPN
ajird-1329	89	11	)	)	PUNCT
ajird-1329	89	12	.	.	PUNCT
ajird-1329	90	1	the	the	DET
ajird-1329	90	2	theme	theme	NOUN
ajird-1329	90	3	of	of	ADP
ajird-1329	90	4	motherland	motherland	NOUN
ajird-1329	90	5	in	in	ADP
ajird-1329	90	6	yesenin	yesenin	PROPN
ajird-1329	90	7	's	's	PART
ajird-1329	90	8	poetry	poetry	NOUN
ajird-1329	90	9	.	.	PUNCT
ajird-1329	91	1	in	in	ADP
ajird-1329	91	2	e	e	PROPN
ajird-1329	91	3	conference	conference	NOUN
ajird-1329	91	4	zone	zone	NOUN
ajird-1329	91	5	(	(	PUNCT
ajird-1329	91	6	pp	pp	ADJ
ajird-1329	91	7	.	.	PUNCT
ajird-1329	91	8	35	35	NUM
ajird-1329	91	9	-	-	SYM
ajird-1329	91	10	37	37	NUM
ajird-1329	91	11	)	)	PUNCT
ajird-1329	91	12	.	.	PUNCT
ajird-1329	92	1	9	9	X
ajird-1329	92	2	.	.	X
ajird-1329	92	3	kholbaeva	kholbaeva	PROPN
ajird-1329	92	4	d.d	d.d	PROPN
ajird-1329	92	5	.	.	PROPN
ajird-1329	92	6	,	,	PUNCT
ajird-1329	92	7	tasheva	tasheva	PROPN
ajird-1329	92	8	d.s	d.s	PROPN
ajird-1329	92	9	.	.	PROPN
ajird-1329	92	10	pedagogical	pedagogical	ADJ
ajird-1329	92	11	techniques	technique	NOUN
ajird-1329	92	12	and	and	CCONJ
ajird-1329	92	13	methods	method	NOUN
ajird-1329	92	14	of	of	ADP
ajird-1329	92	15	forming	form	VERB
ajird-1329	92	16	interest	interest	NOUN
ajird-1329	92	17	in	in	ADP
ajird-1329	92	18	the	the	DET
ajird-1329	92	19	lessons	lesson	NOUN
ajird-1329	92	20	of	of	ADP
ajird-1329	92	21	the	the	DET
ajird-1329	92	22	russian	russian	ADJ
ajird-1329	92	23	language	language	NOUN
ajird-1329	92	24	.	.	PUNCT
ajird-1329	93	1	web	web	NOUN
ajird-1329	93	2	of	of	ADP
ajird-1329	93	3	scientist	scientist	NOUN
ajird-1329	93	4	:	:	PUNCT
ajird-1329	93	5	international	international	ADJ
ajird-1329	93	6	scientific	scientific	ADJ
ajird-1329	93	7	research	research	NOUN
ajird-1329	93	8	journal	journal	NOUN
ajird-1329	93	9	,	,	PUNCT
ajird-1329	93	10	issn	issn	PROPN
ajird-1329	93	11	:	:	PUNCT
ajird-1329	93	12	2776	2776	NUM
ajird-1329	93	13	-	-	SYM
ajird-1329	93	14	0979	0979	NUM
ajird-1329	93	15	,	,	PUNCT
ajird-1329	93	16	volume	volume	NOUN
ajird-1329	93	17	3	3	NUM
ajird-1329	93	18	,	,	PUNCT
ajird-1329	93	19	issue	issue	NOUN
ajird-1329	93	20	3	3	NUM
ajird-1329	93	21	,	,	PUNCT
ajird-1329	93	22	mar	mar	PROPN
ajird-1329	93	23	.	.	PROPN
ajird-1329	93	24	,	,	PUNCT
ajird-1329	93	25	2022	2022	NUM
ajird-1329	93	26	.	.	PUNCT
ajird-1329	94	1	-p.238	-p.238	PUNCT
ajird-1329	95	1	10	10	NUM
ajird-1329	95	2	.	.	PUNCT
ajird-1329	96	1	kholbaeva	kholbaeva	PROPN
ajird-1329	96	2	,	,	PUNCT
ajird-1329	96	3	d.	d.	PROPN
ajird-1329	96	4	,	,	PUNCT
ajird-1329	96	5	&	&	CCONJ
ajird-1329	96	6	tasheva	tasheva	PROPN
ajird-1329	96	7	,	,	PUNCT
ajird-1329	96	8	d.	d.	PROPN
ajird-1329	96	9	(	(	PUNCT
ajird-1329	96	10	2022	2022	NUM
ajird-1329	96	11	)	)	PUNCT
ajird-1329	96	12	.	.	PUNCT
ajird-1329	97	1	theoretical	theoretical	ADJ
ajird-1329	97	2	and	and	CCONJ
ajird-1329	97	3	practical	practical	ADJ
ajird-1329	97	4	aspects	aspect	NOUN
ajird-1329	97	5	of	of	ADP
ajird-1329	97	6	monitoring	monitor	VERB
ajird-1329	97	7	the	the	DET
ajird-1329	97	8	acquisition	acquisition	NOUN
ajird-1329	97	9	of	of	ADP
ajird-1329	97	10	knowledge	knowledge	NOUN
ajird-1329	97	11	,	,	PUNCT
ajird-1329	97	12	skills	skill	NOUN
ajird-1329	97	13	and	and	CCONJ
ajird-1329	97	14	abilities	ability	NOUN
ajird-1329	97	15	by	by	ADP
ajird-1329	97	16	students	student	NOUN
ajird-1329	97	17	in	in	ADP
ajird-1329	97	18	the	the	DET
ajird-1329	97	19	russian	russian	ADJ
ajird-1329	97	20	language	language	NOUN
ajird-1329	97	21	in	in	ADP
ajird-1329	97	22	universities	university	NOUN
ajird-1329	97	23	.	.	PUNCT
ajird-1329	98	1	евразийский	евразийский	ADJ
ajird-1329	98	2	журнал	журнал	PROPN
ajird-1329	98	3	социальных	социальных	PROPN
ajird-1329	98	4	наук	наук	PROPN
ajird-1329	98	5	,	,	PUNCT
ajird-1329	98	6	философии	философии	NOUN
ajird-1329	98	7	и	и	PROPN
ajird-1329	98	8	культуры	культуры	ADJ
ajird-1329	98	9	,	,	PUNCT
ajird-1329	98	10	2(11	2(11	NUM
ajird-1329	98	11	)	)	PUNCT
ajird-1329	98	12	,	,	PUNCT
ajird-1329	98	13	115	115	NUM
ajird-1329	98	14	-	-	SYM
ajird-1329	98	15	118	118	NUM
ajird-1329	98	16	.	.	PUNCT