id	sid	tid	token	lemma	pos
stem-6944	1	1	330	330	NUM
stem-6944	1	2	american	american	ADJ
stem-6944	1	3	journal	journal	NOUN
stem-6944	1	4	of	of	ADP
stem-6944	1	5	language	language	NOUN
stem-6944	1	6	,	,	PUNCT
stem-6944	1	7	literacy	literacy	NOUN
stem-6944	1	8	and	and	CCONJ
stem-6944	1	9	learning	learn	VERB
stem-6944	1	10	in	in	ADP
stem-6944	1	11	stem	stem	NOUN
stem-6944	1	12	education	education	NOUN
stem-6944	1	13	www	www	PROPN
stem-6944	1	14	.	.	PROPN
stem-6944	2	1	grnjournal.us	grnjournal.us	PROPN
stem-6944	2	2	american	american	PROPN
stem-6944	2	3	journal	journal	PROPN
stem-6944	2	4	of	of	ADP
stem-6944	2	5	language	language	NOUN
stem-6944	2	6	,	,	PUNCT
stem-6944	2	7	literacy	literacy	NOUN
stem-6944	2	8	and	and	CCONJ
stem-6944	2	9	learning	learn	VERB
stem-6944	2	10	in	in	ADP
stem-6944	2	11	stem	stem	NOUN
stem-6944	2	12	education	education	NOUN
stem-6944	2	13	volume	volume	NOUN
stem-6944	2	14	3	3	NUM
stem-6944	2	15	,	,	PUNCT
stem-6944	2	16	issue	issue	NOUN
stem-6944	2	17	2	2	NUM
stem-6944	2	18	,	,	PUNCT
stem-6944	2	19	2025	2025	NUM
stem-6944	2	20	issn	issn	X
stem-6944	2	21	(	(	PUNCT
stem-6944	2	22	e	e	NOUN
stem-6944	2	23	):	):	PUNCT
stem-6944	2	24	2993	2993	NUM
stem-6944	2	25	-	-	SYM
stem-6944	2	26	2769	2769	NUM
stem-6944	2	27	verification	verification	NOUN
stem-6944	2	28	of	of	ADP
stem-6944	2	29	compliance	compliance	NOUN
stem-6944	2	30	by	by	ADP
stem-6944	2	31	the	the	DET
stem-6944	2	32	audited	audit	VERB
stem-6944	2	33	entity	entity	NOUN
stem-6944	2	34	with	with	ADP
stem-6944	2	35	the	the	DET
stem-6944	2	36	requirements	requirement	NOUN
stem-6944	2	37	of	of	ADP
stem-6944	2	38	laws	law	NOUN
stem-6944	2	39	and	and	CCONJ
stem-6944	2	40	regulations	regulation	NOUN
stem-6944	2	41	yuldasheva	yuldasheva	PROPN
stem-6944	2	42	saodat	saodat	PROPN
stem-6944	2	43	khalmurzaevna	khalmurzaevna	VERB
stem-6944	2	44	phd	phd	NOUN
stem-6944	2	45	and	and	CCONJ
stem-6944	2	46	associate	associate	ADJ
stem-6944	2	47	professor	professor	NOUN
stem-6944	2	48	at	at	ADP
stem-6944	2	49	international	international	ADJ
stem-6944	2	50	school	school	NOUN
stem-6944	2	51	of	of	ADP
stem-6944	2	52	finance	finance	NOUN
stem-6944	2	53	technology	technology	NOUN
stem-6944	2	54	and	and	CCONJ
stem-6944	2	55	science	science	NOUN
stem-6944	2	56	,	,	PUNCT
stem-6944	2	57	department	department	NOUN
stem-6944	2	58	of	of	ADP
stem-6944	2	59	“	"	PUNCT
stem-6944	2	60	accounting	accounting	NOUN
stem-6944	2	61	”	"	PUNCT
stem-6944	2	62	abstract	abstract	NOUN
stem-6944	2	63	.	.	PUNCT
stem-6944	3	1	the	the	DET
stem-6944	3	2	article	article	NOUN
stem-6944	3	3	is	be	AUX
stem-6944	3	4	devoted	devote	VERB
stem-6944	3	5	to	to	ADP
stem-6944	3	6	current	current	ADJ
stem-6944	3	7	issues	issue	NOUN
stem-6944	3	8	of	of	ADP
stem-6944	3	9	compliance	compliance	NOUN
stem-6944	3	10	by	by	ADP
stem-6944	3	11	the	the	DET
stem-6944	3	12	audited	audit	VERB
stem-6944	3	13	entity	entity	NOUN
stem-6944	3	14	with	with	ADP
stem-6944	3	15	the	the	DET
stem-6944	3	16	requirements	requirement	NOUN
stem-6944	3	17	of	of	ADP
stem-6944	3	18	laws	law	NOUN
stem-6944	3	19	and	and	CCONJ
stem-6944	3	20	regulations	regulation	NOUN
stem-6944	3	21	related	relate	VERB
stem-6944	3	22	to	to	ADP
stem-6944	3	23	the	the	DET
stem-6944	3	24	organization	organization	NOUN
stem-6944	3	25	and	and	CCONJ
stem-6944	3	26	the	the	DET
stem-6944	3	27	industry	industry	NOUN
stem-6944	3	28	.	.	PUNCT
stem-6944	4	1	the	the	DET
stem-6944	4	2	auditor	auditor	NOUN
stem-6944	4	3	should	should	AUX
stem-6944	4	4	get	get	VERB
stem-6944	4	5	an	an	DET
stem-6944	4	6	idea	idea	NOUN
stem-6944	4	7	of	of	ADP
stem-6944	4	8	the	the	DET
stem-6944	4	9	subject	subject	NOUN
stem-6944	4	10	's	's	PART
stem-6944	4	11	compliance	compliance	NOUN
stem-6944	4	12	with	with	ADP
stem-6944	4	13	these	these	DET
stem-6944	4	14	regulations	regulation	NOUN
stem-6944	4	15	.	.	PUNCT
stem-6944	5	1	particular	particular	ADJ
stem-6944	5	2	attention	attention	NOUN
stem-6944	5	3	should	should	AUX
stem-6944	5	4	be	be	AUX
stem-6944	5	5	paid	pay	VERB
stem-6944	5	6	to	to	ADP
stem-6944	5	7	laws	law	NOUN
stem-6944	5	8	and	and	CCONJ
stem-6944	5	9	regulations	regulation	NOUN
stem-6944	5	10	that	that	PRON
stem-6944	5	11	may	may	AUX
stem-6944	5	12	affect	affect	VERB
stem-6944	5	13	the	the	DET
stem-6944	5	14	organization	organization	NOUN
stem-6944	5	15	's	's	PART
stem-6944	5	16	activities	activity	NOUN
stem-6944	5	17	.	.	PUNCT
stem-6944	6	1	this	this	DET
stem-6944	6	2	study	study	NOUN
stem-6944	6	3	explores	explore	VERB
stem-6944	6	4	the	the	DET
stem-6944	6	5	verification	verification	NOUN
stem-6944	6	6	of	of	ADP
stem-6944	6	7	compliance	compliance	NOUN
stem-6944	6	8	by	by	ADP
stem-6944	6	9	audited	audit	VERB
stem-6944	6	10	entities	entity	NOUN
stem-6944	6	11	with	with	ADP
stem-6944	6	12	laws	law	NOUN
stem-6944	6	13	and	and	CCONJ
stem-6944	6	14	regulations	regulation	NOUN
stem-6944	6	15	,	,	PUNCT
stem-6944	6	16	emphasizing	emphasize	VERB
stem-6944	6	17	its	its	PRON
stem-6944	6	18	critical	critical	ADJ
stem-6944	6	19	role	role	NOUN
stem-6944	6	20	in	in	ADP
stem-6944	6	21	financial	financial	ADJ
stem-6944	6	22	auditing	auditing	NOUN
stem-6944	6	23	.	.	PUNCT
stem-6944	7	1	despite	despite	SCONJ
stem-6944	7	2	existing	exist	VERB
stem-6944	7	3	frameworks	framework	NOUN
stem-6944	7	4	such	such	ADJ
stem-6944	7	5	as	as	ADP
stem-6944	7	6	international	international	ADJ
stem-6944	7	7	standard	standard	NOUN
stem-6944	7	8	on	on	ADP
stem-6944	7	9	auditing	auditing	NOUN
stem-6944	7	10	(	(	PUNCT
stem-6944	7	11	isa	isa	PROPN
stem-6944	7	12	)	)	PUNCT
stem-6944	7	13	250	250	NUM
stem-6944	7	14	,	,	PUNCT
stem-6944	7	15	gaps	gap	NOUN
stem-6944	7	16	persist	persist	VERB
stem-6944	7	17	in	in	ADP
stem-6944	7	18	identifying	identify	VERB
stem-6944	7	19	and	and	CCONJ
stem-6944	7	20	addressing	address	VERB
stem-6944	7	21	non	non	ADJ
stem-6944	7	22	-	-	NOUN
stem-6944	7	23	compliance	compliance	NOUN
stem-6944	7	24	,	,	PUNCT
stem-6944	7	25	particularly	particularly	ADV
stem-6944	7	26	in	in	ADP
stem-6944	7	27	industries	industry	NOUN
stem-6944	7	28	with	with	ADP
stem-6944	7	29	complex	complex	ADJ
stem-6944	7	30	regulatory	regulatory	ADJ
stem-6944	7	31	requirements	requirement	NOUN
stem-6944	7	32	.	.	PUNCT
stem-6944	8	1	this	this	DET
stem-6944	8	2	research	research	NOUN
stem-6944	8	3	adopts	adopt	VERB
stem-6944	8	4	a	a	DET
stem-6944	8	5	qualitative	qualitative	ADJ
stem-6944	8	6	approach	approach	NOUN
stem-6944	8	7	,	,	PUNCT
stem-6944	8	8	analyzing	analyze	VERB
stem-6944	8	9	audit	audit	NOUN
stem-6944	8	10	procedures	procedure	NOUN
stem-6944	8	11	,	,	PUNCT
stem-6944	8	12	risk	risk	NOUN
stem-6944	8	13	assessments	assessment	NOUN
stem-6944	8	14	,	,	PUNCT
stem-6944	8	15	and	and	CCONJ
stem-6944	8	16	internal	internal	ADJ
stem-6944	8	17	controls	control	NOUN
stem-6944	8	18	to	to	PART
stem-6944	8	19	evaluate	evaluate	VERB
stem-6944	8	20	compliance	compliance	NOUN
stem-6944	8	21	mechanisms	mechanism	NOUN
stem-6944	8	22	.	.	PUNCT
stem-6944	9	1	the	the	DET
stem-6944	9	2	findings	finding	NOUN
stem-6944	9	3	indicate	indicate	VERB
stem-6944	9	4	that	that	SCONJ
stem-6944	9	5	auditors	auditor	NOUN
stem-6944	9	6	face	face	VERB
stem-6944	9	7	inherent	inherent	ADJ
stem-6944	9	8	limitations	limitation	NOUN
stem-6944	9	9	in	in	ADP
stem-6944	9	10	detecting	detect	VERB
stem-6944	9	11	noncompliance	noncompliance	NOUN
stem-6944	9	12	due	due	ADP
stem-6944	9	13	to	to	ADP
stem-6944	9	14	regulatory	regulatory	ADJ
stem-6944	9	15	complexity	complexity	NOUN
stem-6944	9	16	,	,	PUNCT
stem-6944	9	17	management	management	NOUN
stem-6944	9	18	collusion	collusion	NOUN
stem-6944	9	19	,	,	PUNCT
stem-6944	9	20	and	and	CCONJ
stem-6944	9	21	inadequate	inadequate	ADJ
stem-6944	9	22	internal	internal	ADJ
stem-6944	9	23	controls	control	NOUN
stem-6944	9	24	.	.	PUNCT
stem-6944	10	1	the	the	DET
stem-6944	10	2	results	result	NOUN
stem-6944	10	3	highlight	highlight	VERB
stem-6944	10	4	the	the	DET
stem-6944	10	5	necessity	necessity	NOUN
stem-6944	10	6	of	of	ADP
stem-6944	10	7	integrating	integrate	VERB
stem-6944	10	8	advanced	advanced	ADJ
stem-6944	10	9	monitoring	monitoring	NOUN
stem-6944	10	10	systems	system	NOUN
stem-6944	10	11	,	,	PUNCT
stem-6944	10	12	improved	improve	VERB
stem-6944	10	13	legal	legal	ADJ
stem-6944	10	14	consultations	consultation	NOUN
stem-6944	10	15	,	,	PUNCT
stem-6944	10	16	and	and	CCONJ
stem-6944	10	17	stronger	strong	ADJ
stem-6944	10	18	regulatory	regulatory	ADJ
stem-6944	10	19	enforcement	enforcement	NOUN
stem-6944	10	20	to	to	PART
stem-6944	10	21	mitigate	mitigate	VERB
stem-6944	10	22	audit	audit	NOUN
stem-6944	10	23	risks	risk	NOUN
stem-6944	10	24	.	.	PUNCT
stem-6944	11	1	the	the	DET
stem-6944	11	2	implications	implication	NOUN
stem-6944	11	3	suggest	suggest	VERB
stem-6944	11	4	that	that	SCONJ
stem-6944	11	5	regulatory	regulatory	ADJ
stem-6944	11	6	bodies	body	NOUN
stem-6944	11	7	and	and	CCONJ
stem-6944	11	8	audit	audit	NOUN
stem-6944	11	9	firms	firm	NOUN
stem-6944	11	10	must	must	AUX
stem-6944	11	11	enhance	enhance	VERB
stem-6944	11	12	compliance	compliance	NOUN
stem-6944	11	13	verification	verification	NOUN
stem-6944	11	14	methods	method	NOUN
stem-6944	11	15	,	,	PUNCT
stem-6944	11	16	ensuring	ensure	VERB
stem-6944	11	17	greater	great	ADJ
stem-6944	11	18	financial	financial	ADJ
stem-6944	11	19	transparency	transparency	NOUN
stem-6944	11	20	and	and	CCONJ
stem-6944	11	21	legal	legal	ADJ
stem-6944	11	22	adherence	adherence	NOUN
stem-6944	11	23	.	.	PUNCT
stem-6944	12	1	strengthening	strengthen	VERB
stem-6944	12	2	audit	audit	NOUN
stem-6944	12	3	frameworks	framework	NOUN
stem-6944	12	4	will	will	AUX
stem-6944	12	5	improve	improve	VERB
stem-6944	12	6	corporate	corporate	ADJ
stem-6944	12	7	governance	governance	NOUN
stem-6944	12	8	,	,	PUNCT
stem-6944	12	9	reduce	reduce	VERB
stem-6944	12	10	financial	financial	ADJ
stem-6944	12	11	misstatements	misstatement	NOUN
stem-6944	12	12	,	,	PUNCT
stem-6944	12	13	and	and	CCONJ
stem-6944	12	14	foster	foster	ADJ
stem-6944	12	15	investor	investor	NOUN
stem-6944	12	16	confidence	confidence	NOUN
stem-6944	12	17	in	in	ADP
stem-6944	12	18	regulatory	regulatory	ADJ
stem-6944	12	19	compliance	compliance	NOUN
stem-6944	12	20	.	.	PUNCT
stem-6944	13	1	key	key	ADJ
stem-6944	13	2	words	word	NOUN
stem-6944	13	3	:	:	PUNCT
stem-6944	13	4	risk	risk	NOUN
stem-6944	13	5	assessment	assessment	NOUN
stem-6944	13	6	,	,	PUNCT
stem-6944	13	7	compliance	compliance	NOUN
stem-6944	13	8	with	with	ADP
stem-6944	13	9	legal	legal	ADJ
stem-6944	13	10	requirements	requirement	NOUN
stem-6944	13	11	,	,	PUNCT
stem-6944	13	12	economic	economic	ADJ
stem-6944	13	13	entity	entity	NOUN
stem-6944	13	14	,	,	PUNCT
stem-6944	13	15	monitoring	monitoring	NOUN
stem-6944	13	16	,	,	PUNCT
stem-6944	13	17	internal	internal	ADJ
stem-6944	13	18	standards	standard	NOUN
stem-6944	13	19	,	,	PUNCT
stem-6944	13	20	controls	control	NOUN
stem-6944	13	21	,	,	PUNCT
stem-6944	13	22	inherent	inherent	ADJ
stem-6944	13	23	risk	risk	NOUN
stem-6944	13	24	.	.	PUNCT
stem-6944	14	1	introduction	introduction	NOUN
stem-6944	14	2	recommendations	recommendation	NOUN
stem-6944	14	3	regarding	regard	VERB
stem-6944	14	4	the	the	DET
stem-6944	14	5	auditor	auditor	NOUN
stem-6944	14	6	's	's	PART
stem-6944	14	7	responsibility	responsibility	NOUN
stem-6944	14	8	to	to	PART
stem-6944	14	9	take	take	VERB
stem-6944	14	10	into	into	ADP
stem-6944	14	11	account	account	NOUN
stem-6944	14	12	laws	law	NOUN
stem-6944	14	13	and	and	CCONJ
stem-6944	14	14	regulations	regulation	NOUN
stem-6944	14	15	when	when	SCONJ
stem-6944	14	16	auditing	audit	VERB
stem-6944	14	17	financial	financial	ADJ
stem-6944	14	18	statements	statement	NOUN
stem-6944	14	19	are	be	AUX
stem-6944	14	20	contained	contain	VERB
stem-6944	14	21	in	in	ADP
stem-6944	14	22	international	international	ADJ
stem-6944	14	23	standard	standard	NOUN
stem-6944	14	24	250	250	NUM
stem-6944	14	25	"	"	PUNCT
stem-6944	14	26	considering	consider	VERB
stem-6944	14	27	laws	law	NOUN
stem-6944	14	28	and	and	CCONJ
stem-6944	14	29	regulations	regulation	NOUN
stem-6944	14	30	in	in	ADP
stem-6944	14	31	an	an	DET
stem-6944	14	32	audit	audit	NOUN
stem-6944	14	33	of	of	ADP
stem-6944	14	34	financial	financial	ADJ
stem-6944	14	35	statements	statement	NOUN
stem-6944	14	36	"	"	PUNCT
stem-6944	14	37	.	.	PUNCT
stem-6944	15	1	the	the	DET
stem-6944	15	2	standard	standard	PROPN
stem-6944	15	3	contains	contain	VERB
stem-6944	15	4	the	the	DET
stem-6944	15	5	following	follow	VERB
stem-6944	15	6	paragraphs	paragraph	NOUN
stem-6944	15	7	:	:	PUNCT
stem-6944	15	8	introduction	introduction	NOUN
stem-6944	15	9	,	,	PUNCT
stem-6944	15	10	management	management	NOUN
stem-6944	15	11	's	's	PART
stem-6944	15	12	responsibility	responsibility	NOUN
stem-6944	15	13	for	for	ADP
stem-6944	15	14	compliance	compliance	NOUN
stem-6944	15	15	with	with	ADP
stem-6944	15	16	laws	law	NOUN
stem-6944	15	17	,	,	PUNCT
stem-6944	15	18	the	the	DET
stem-6944	15	19	auditor	auditor	NOUN
stem-6944	15	20	's	's	PART
stem-6944	15	21	verification	verification	NOUN
stem-6944	15	22	of	of	ADP
stem-6944	15	23	compliance	compliance	NOUN
stem-6944	15	24	with	with	ADP
stem-6944	15	25	laws	law	NOUN
stem-6944	15	26	,	,	PUNCT
stem-6944	15	27	reporting	report	VERB
stem-6944	15	28	non	non	NOUN
stem-6944	15	29	-	-	NOUN
stem-6944	15	30	compliance	compliance	NOUN
stem-6944	15	31	with	with	ADP
stem-6944	15	32	laws	law	NOUN
stem-6944	15	33	and	and	CCONJ
stem-6944	15	34	regulations	regulation	NOUN
stem-6944	15	35	,	,	PUNCT
stem-6944	15	36	and	and	CCONJ
stem-6944	15	37	refusal	refusal	NOUN
stem-6944	15	38	to	to	PART
stem-6944	15	39	conduct	conduct	VERB
stem-6944	15	40	an	an	DET
stem-6944	15	41	audit	audit	NOUN
stem-6944	15	42	.	.	PUNCT
stem-6944	16	1	when	when	SCONJ
stem-6944	16	2	planning	plan	VERB
stem-6944	16	3	an	an	DET
stem-6944	16	4	audit	audit	NOUN
stem-6944	16	5	and	and	CCONJ
stem-6944	16	6	performing	perform	VERB
stem-6944	16	7	audit	audit	NOUN
stem-6944	16	8	procedures	procedure	NOUN
stem-6944	16	9	,	,	PUNCT
stem-6944	16	10	the	the	DET
stem-6944	16	11	auditor	auditor	NOUN
stem-6944	16	12	takes	take	VERB
stem-6944	16	13	into	into	ADP
stem-6944	16	14	account	account	NOUN
stem-6944	16	15	the	the	DET
stem-6944	16	16	fact	fact	NOUN
stem-6944	16	17	that	that	SCONJ
stem-6944	16	18	the	the	DET
stem-6944	16	19	entity	entity	NOUN
stem-6944	16	20	's	's	PART
stem-6944	16	21	non	non	NOUN
stem-6944	16	22	-	-	NOUN
stem-6944	16	23	compliance	compliance	NOUN
stem-6944	16	24	with	with	ADP
stem-6944	16	25	laws	law	NOUN
stem-6944	16	26	and	and	CCONJ
stem-6944	16	27	regulations	regulation	NOUN
stem-6944	16	28	may	may	AUX
stem-6944	16	29	have	have	AUX
stem-6944	16	30	a	a	DET
stem-6944	16	31	significant	significant	ADJ
stem-6944	16	32	impact	impact	NOUN
stem-6944	16	33	on	on	ADP
stem-6944	16	34	the	the	DET
stem-6944	16	35	financial	financial	ADJ
stem-6944	16	36	statements	statement	NOUN
stem-6944	16	37	.	.	PUNCT
stem-6944	17	1	however	however	ADV
stem-6944	17	2	,	,	PUNCT
stem-6944	17	3	not	not	PART
stem-6944	17	4	all	all	DET
stem-6944	17	5	cases	case	NOUN
stem-6944	17	6	of	of	ADP
stem-6944	17	7	non	non	NOUN
stem-6944	17	8	-	-	NOUN
stem-6944	17	9	compliance	compliance	NOUN
stem-6944	17	10	with	with	ADP
stem-6944	17	11	laws	law	NOUN
stem-6944	17	12	and	and	CCONJ
stem-6944	17	13	regulations	regulation	NOUN
stem-6944	17	14	may	may	AUX
stem-6944	17	15	be	be	AUX
stem-6944	17	16	identified	identify	VERB
stem-6944	17	17	during	during	ADP
stem-6944	17	18	the	the	DET
stem-6944	17	19	audit	audit	NOUN
stem-6944	17	20	.	.	PUNCT
stem-6944	18	1	at	at	ADP
stem-6944	18	2	the	the	DET
stem-6944	18	3	same	same	ADJ
stem-6944	18	4	time	time	NOUN
stem-6944	18	5	,	,	PUNCT
stem-6944	18	6	identifying	identify	VERB
stem-6944	18	7	any	any	DET
stem-6944	18	8	,	,	PUNCT
stem-6944	18	9	even	even	ADV
stem-6944	18	10	insignificant	insignificant	ADJ
stem-6944	18	11	,	,	PUNCT
stem-6944	18	12	cases	case	NOUN
stem-6944	18	13	of	of	ADP
stem-6944	18	14	non	non	NOUN
stem-6944	18	15	-	-	NOUN
stem-6944	18	16	compliance	compliance	NOUN
stem-6944	18	17	with	with	ADP
stem-6944	18	18	laws	law	NOUN
stem-6944	18	19	casts	cast	VERB
stem-6944	18	20	doubt	doubt	NOUN
stem-6944	18	21	on	on	ADP
stem-6944	18	22	the	the	DET
stem-6944	18	23	honesty	honesty	NOUN
stem-6944	18	24	of	of	ADP
stem-6944	18	25	the	the	DET
stem-6944	18	26	organization	organization	NOUN
stem-6944	18	27	's	's	PART
stem-6944	18	28	management	management	NOUN
stem-6944	18	29	and	and	CCONJ
stem-6944	18	30	employees	employee	NOUN
stem-6944	18	31	.	.	PUNCT
stem-6944	19	1	therefore	therefore	ADV
stem-6944	19	2	,	,	PUNCT
stem-6944	19	3	it	it	PRON
stem-6944	19	4	is	be	AUX
stem-6944	19	5	necessary	necessary	ADJ
stem-6944	19	6	to	to	PART
stem-6944	19	7	analyze	analyze	VERB
stem-6944	19	8	the	the	DET
stem-6944	19	9	possible	possible	ADJ
stem-6944	19	10	consequences	consequence	NOUN
stem-6944	19	11	of	of	ADP
stem-6944	19	12	non	non	NOUN
stem-6944	19	13	-	-	NOUN
stem-6944	19	14	compliance	compliance	NOUN
stem-6944	19	15	with	with	ADP
stem-6944	19	16	laws	law	NOUN
stem-6944	19	17	for	for	ADP
stem-6944	19	18	the	the	DET
stem-6944	19	19	audit	audit	NOUN
stem-6944	19	20	.	.	PUNCT
stem-6944	20	1	the	the	DET
stem-6944	20	2	term	term	NOUN
stem-6944	20	3	"	"	PUNCT
stem-6944	20	4	non	non	ADJ
stem-6944	20	5	-	-	NOUN
stem-6944	20	6	compliance	compliance	NOUN
stem-6944	20	7	"	"	PUNCT
stem-6944	20	8	according	accord	VERB
stem-6944	20	9	to	to	ADP
stem-6944	20	10	international	international	ADJ
stem-6944	20	11	requirements	requirement	NOUN
stem-6944	20	12	means	mean	VERB
stem-6944	20	13	intentional	intentional	ADJ
stem-6944	20	14	and	and	CCONJ
stem-6944	20	15	unintentional	unintentional	ADJ
stem-6944	20	16	331	331	NUM
stem-6944	20	17	american	american	ADJ
stem-6944	20	18	journal	journal	PROPN
stem-6944	20	19	of	of	ADP
stem-6944	20	20	language	language	NOUN
stem-6944	20	21	,	,	PUNCT
stem-6944	20	22	literacy	literacy	NOUN
stem-6944	20	23	and	and	CCONJ
stem-6944	20	24	learning	learn	VERB
stem-6944	20	25	in	in	ADP
stem-6944	20	26	stem	stem	NOUN
stem-6944	20	27	education	education	NOUN
stem-6944	20	28	www	www	PROPN
stem-6944	20	29	.	.	PUNCT
stem-6944	21	1	grnjournal.us	grnjournal.us	X
stem-6944	21	2	actions	action	NOUN
stem-6944	21	3	or	or	CCONJ
stem-6944	21	4	inactions	inaction	NOUN
stem-6944	21	5	of	of	ADP
stem-6944	21	6	the	the	DET
stem-6944	21	7	audited	audit	VERB
stem-6944	21	8	entity	entity	NOUN
stem-6944	21	9	that	that	PRON
stem-6944	21	10	contradict	contradict	VERB
stem-6944	21	11	current	current	ADJ
stem-6944	21	12	laws	law	NOUN
stem-6944	21	13	and	and	CCONJ
stem-6944	21	14	regulations	regulation	NOUN
stem-6944	21	15	.	.	PUNCT
stem-6944	22	1	such	such	ADJ
stem-6944	22	2	actions	action	NOUN
stem-6944	22	3	include	include	VERB
stem-6944	22	4	transactions	transaction	NOUN
stem-6944	22	5	carried	carry	VERB
stem-6944	22	6	out	out	ADP
stem-6944	22	7	by	by	ADP
stem-6944	22	8	the	the	DET
stem-6944	22	9	entity	entity	NOUN
stem-6944	22	10	itself	itself	PRON
stem-6944	22	11	or	or	CCONJ
stem-6944	22	12	on	on	ADP
stem-6944	22	13	its	its	PRON
stem-6944	22	14	behalf	behalf	NOUN
stem-6944	22	15	by	by	ADP
stem-6944	22	16	management	management	NOUN
stem-6944	22	17	or	or	CCONJ
stem-6944	22	18	employees	employee	NOUN
stem-6944	22	19	.	.	PUNCT
stem-6944	23	1	the	the	DET
stem-6944	23	2	term	term	NOUN
stem-6944	23	3	"	"	PUNCT
stem-6944	23	4	non	non	ADJ
stem-6944	23	5	-	-	NOUN
stem-6944	23	6	compliance	compliance	NOUN
stem-6944	23	7	"	"	PUNCT
stem-6944	23	8	does	do	AUX
stem-6944	23	9	not	not	PART
stem-6944	23	10	apply	apply	VERB
stem-6944	23	11	to	to	ADP
stem-6944	23	12	actions	action	NOUN
stem-6944	23	13	by	by	ADP
stem-6944	23	14	management	management	NOUN
stem-6944	23	15	or	or	CCONJ
stem-6944	23	16	employees	employee	NOUN
stem-6944	23	17	that	that	PRON
stem-6944	23	18	are	be	AUX
stem-6944	23	19	unrelated	unrelated	ADJ
stem-6944	23	20	to	to	ADP
stem-6944	23	21	the	the	DET
stem-6944	23	22	activities	activity	NOUN
stem-6944	23	23	of	of	ADP
stem-6944	23	24	the	the	DET
stem-6944	23	25	organization	organization	NOUN
stem-6944	23	26	.	.	PUNCT
stem-6944	24	1	method	method	PROPN
stem-6944	24	2	professional	professional	ADJ
stem-6944	24	3	training	training	NOUN
stem-6944	24	4	,	,	PUNCT
stem-6944	24	5	experience	experience	NOUN
stem-6944	24	6	,	,	PUNCT
stem-6944	24	7	knowledge	knowledge	NOUN
stem-6944	24	8	of	of	ADP
stem-6944	24	9	the	the	DET
stem-6944	24	10	subject	subject	NOUN
stem-6944	24	11	and	and	CCONJ
stem-6944	24	12	the	the	DET
stem-6944	24	13	industry	industry	NOUN
stem-6944	24	14	allow	allow	VERB
stem-6944	24	15	the	the	DET
stem-6944	24	16	auditor	auditor	NOUN
stem-6944	24	17	to	to	PART
stem-6944	24	18	determine	determine	VERB
stem-6944	24	19	that	that	PRON
stem-6944	24	20	individual	individual	ADJ
stem-6944	24	21	actions	action	NOUN
stem-6944	24	22	that	that	PRON
stem-6944	24	23	have	have	AUX
stem-6944	24	24	attracted	attract	VERB
stem-6944	24	25	his	his	PRON
stem-6944	24	26	attention	attention	NOUN
stem-6944	24	27	contain	contain	VERB
stem-6944	24	28	signs	sign	NOUN
stem-6944	24	29	of	of	ADP
stem-6944	24	30	non	non	NOUN
stem-6944	24	31	-	-	NOUN
stem-6944	24	32	compliance	compliance	NOUN
stem-6944	24	33	with	with	ADP
stem-6944	24	34	laws	law	NOUN
stem-6944	24	35	and	and	CCONJ
stem-6944	24	36	regulations	regulation	NOUN
stem-6944	24	37	.	.	PUNCT
stem-6944	25	1	however	however	ADV
stem-6944	25	2	,	,	PUNCT
stem-6944	25	3	the	the	DET
stem-6944	25	4	auditor	auditor	NOUN
stem-6944	25	5	's	's	PART
stem-6944	25	6	conclusions	conclusion	NOUN
stem-6944	25	7	regarding	regard	VERB
stem-6944	25	8	the	the	DET
stem-6944	25	9	determination	determination	NOUN
stem-6944	25	10	of	of	ADP
stem-6944	25	11	facts	fact	NOUN
stem-6944	25	12	of	of	ADP
stem-6944	25	13	non	non	NOUN
stem-6944	25	14	-	-	NOUN
stem-6944	25	15	compliance	compliance	NOUN
stem-6944	25	16	with	with	ADP
stem-6944	25	17	legislation	legislation	NOUN
stem-6944	25	18	are	be	AUX
stem-6944	25	19	usually	usually	ADV
stem-6944	25	20	formed	form	VERB
stem-6944	25	21	on	on	ADP
stem-6944	25	22	the	the	DET
stem-6944	25	23	basis	basis	NOUN
stem-6944	25	24	of	of	ADP
stem-6944	25	25	consultation	consultation	NOUN
stem-6944	25	26	with	with	ADP
stem-6944	25	27	an	an	DET
stem-6944	25	28	experienced	experienced	ADJ
stem-6944	25	29	and	and	CCONJ
stem-6944	25	30	qualified	qualified	ADJ
stem-6944	25	31	lawyer	lawyer	NOUN
stem-6944	25	32	.	.	PUNCT
stem-6944	26	1	the	the	DET
stem-6944	26	2	final	final	ADJ
stem-6944	26	3	decision	decision	NOUN
stem-6944	26	4	can	can	AUX
stem-6944	26	5	only	only	ADV
stem-6944	26	6	be	be	AUX
stem-6944	26	7	made	make	VERB
stem-6944	26	8	by	by	ADP
stem-6944	26	9	the	the	DET
stem-6944	26	10	court	court	NOUN
stem-6944	26	11	.	.	PUNCT
stem-6944	27	1	laws	law	NOUN
stem-6944	27	2	and	and	CCONJ
stem-6944	27	3	regulations	regulation	NOUN
stem-6944	27	4	have	have	VERB
stem-6944	27	5	different	different	ADJ
stem-6944	27	6	effects	effect	NOUN
stem-6944	27	7	on	on	ADP
stem-6944	27	8	the	the	DET
stem-6944	27	9	financial	financial	ADJ
stem-6944	27	10	statements	statement	NOUN
stem-6944	27	11	of	of	ADP
stem-6944	27	12	an	an	DET
stem-6944	27	13	organization	organization	NOUN
stem-6944	27	14	.	.	PUNCT
stem-6944	28	1	some	some	DET
stem-6944	28	2	regulations	regulation	NOUN
stem-6944	28	3	determine	determine	VERB
stem-6944	28	4	the	the	DET
stem-6944	28	5	form	form	NOUN
stem-6944	28	6	,	,	PUNCT
stem-6944	28	7	content	content	NOUN
stem-6944	28	8	,	,	PUNCT
stem-6944	28	9	and	and	CCONJ
stem-6944	28	10	procedure	procedure	NOUN
stem-6944	28	11	for	for	ADP
stem-6944	28	12	forming	form	VERB
stem-6944	28	13	financial	financial	ADJ
stem-6944	28	14	statement	statement	NOUN
stem-6944	28	15	indicators	indicator	NOUN
stem-6944	28	16	,	,	PUNCT
stem-6944	28	17	while	while	SCONJ
stem-6944	28	18	others	other	NOUN
stem-6944	28	19	regulate	regulate	VERB
stem-6944	28	20	the	the	DET
stem-6944	28	21	conditions	condition	NOUN
stem-6944	28	22	for	for	ADP
stem-6944	28	23	conducting	conduct	VERB
stem-6944	28	24	the	the	DET
stem-6944	28	25	enterprise	enterprise	NOUN
stem-6944	28	26	's	's	PART
stem-6944	28	27	activities	activity	NOUN
stem-6944	28	28	.	.	PUNCT
stem-6944	29	1	these	these	DET
stem-6944	29	2	conditions	condition	NOUN
stem-6944	29	3	must	must	AUX
stem-6944	29	4	be	be	AUX
stem-6944	29	5	observed	observe	VERB
stem-6944	29	6	by	by	ADP
stem-6944	29	7	the	the	DET
stem-6944	29	8	organization	organization	NOUN
stem-6944	29	9	's	's	PART
stem-6944	29	10	management	management	NOUN
stem-6944	29	11	.	.	PUNCT
stem-6944	30	1	the	the	DET
stem-6944	30	2	activities	activity	NOUN
stem-6944	30	3	of	of	ADP
stem-6944	30	4	some	some	DET
stem-6944	30	5	organizations	organization	NOUN
stem-6944	30	6	(	(	PUNCT
stem-6944	30	7	e.g.	e.g.	ADV
stem-6944	30	8	banks	bank	NOUN
stem-6944	30	9	,	,	PUNCT
stem-6944	30	10	insurance	insurance	NOUN
stem-6944	30	11	companies	company	NOUN
stem-6944	30	12	)	)	PUNCT
stem-6944	30	13	are	be	AUX
stem-6944	30	14	strictly	strictly	ADV
stem-6944	30	15	regulated	regulate	VERB
stem-6944	30	16	by	by	ADP
stem-6944	30	17	law	law	NOUN
stem-6944	30	18	.	.	PUNCT
stem-6944	31	1	other	other	ADJ
stem-6944	31	2	organizations	organization	NOUN
stem-6944	31	3	must	must	AUX
stem-6944	31	4	be	be	AUX
stem-6944	31	5	guided	guide	VERB
stem-6944	31	6	only	only	ADV
stem-6944	31	7	by	by	ADP
stem-6944	31	8	general	general	ADJ
stem-6944	31	9	issues	issue	NOUN
stem-6944	31	10	of	of	ADP
stem-6944	31	11	the	the	DET
stem-6944	31	12	functioning	functioning	NOUN
stem-6944	31	13	of	of	ADP
stem-6944	31	14	an	an	DET
stem-6944	31	15	economic	economic	ADJ
stem-6944	31	16	entity	entity	NOUN
stem-6944	31	17	(	(	PUNCT
stem-6944	31	18	e.g.	e.g.	ADV
stem-6944	31	19	compliance	compliance	NOUN
stem-6944	31	20	with	with	ADP
stem-6944	31	21	labor	labor	NOUN
stem-6944	31	22	legislation	legislation	NOUN
stem-6944	31	23	,	,	PUNCT
stem-6944	31	24	safety	safety	NOUN
stem-6944	31	25	,	,	PUNCT
stem-6944	31	26	etc	etc	X
stem-6944	31	27	.	.	X
stem-6944	31	28	)	)	PUNCT
stem-6944	31	29	.	.	PUNCT
stem-6944	32	1	in	in	ADP
stem-6944	32	2	all	all	DET
stem-6944	32	3	cases	case	NOUN
stem-6944	32	4	,	,	PUNCT
stem-6944	32	5	non	non	ADJ
stem-6944	32	6	-	-	NOUN
stem-6944	32	7	compliance	compliance	NOUN
stem-6944	32	8	with	with	ADP
stem-6944	32	9	laws	law	NOUN
stem-6944	32	10	and	and	CCONJ
stem-6944	32	11	regulations	regulation	NOUN
stem-6944	32	12	entails	entail	VERB
stem-6944	32	13	penalties	penalty	NOUN
stem-6944	32	14	,	,	PUNCT
stem-6944	32	15	lawsuits	lawsuit	NOUN
stem-6944	32	16	,	,	PUNCT
stem-6944	32	17	and	and	CCONJ
stem-6944	32	18	liability	liability	NOUN
stem-6944	32	19	of	of	ADP
stem-6944	32	20	the	the	DET
stem-6944	32	21	economic	economic	ADJ
stem-6944	32	22	entity	entity	NOUN
stem-6944	32	23	and	and	CCONJ
stem-6944	32	24	management	management	NOUN
stem-6944	32	25	.	.	PUNCT
stem-6944	33	1	in	in	ADP
stem-6944	33	2	general	general	ADJ
stem-6944	33	3	,	,	PUNCT
stem-6944	33	4	the	the	PRON
stem-6944	33	5	weaker	weak	ADJ
stem-6944	33	6	the	the	DET
stem-6944	33	7	connection	connection	NOUN
stem-6944	33	8	between	between	ADP
stem-6944	33	9	noncompliance	noncompliance	NOUN
stem-6944	33	10	and	and	CCONJ
stem-6944	33	11	the	the	DET
stem-6944	33	12	events	event	NOUN
stem-6944	33	13	and	and	CCONJ
stem-6944	33	14	transactions	transaction	NOUN
stem-6944	33	15	reflected	reflect	VERB
stem-6944	33	16	in	in	ADP
stem-6944	33	17	the	the	DET
stem-6944	33	18	financial	financial	ADJ
stem-6944	33	19	statements	statement	NOUN
stem-6944	33	20	,	,	PUNCT
stem-6944	33	21	the	the	PRON
stem-6944	33	22	less	less	ADV
stem-6944	33	23	likely	likely	ADJ
stem-6944	33	24	the	the	DET
stem-6944	33	25	auditor	auditor	NOUN
stem-6944	33	26	is	be	AUX
stem-6944	33	27	to	to	PART
stem-6944	33	28	determine	determine	VERB
stem-6944	33	29	the	the	DET
stem-6944	33	30	fact	fact	NOUN
stem-6944	33	31	of	of	ADP
stem-6944	33	32	non	non	NOUN
stem-6944	33	33	-	-	NOUN
stem-6944	33	34	compliance	compliance	NOUN
stem-6944	33	35	with	with	ADP
stem-6944	33	36	the	the	DET
stem-6944	33	37	law	law	NOUN
stem-6944	33	38	.	.	PUNCT
stem-6944	34	1	result	result	NOUN
stem-6944	34	2	and	and	CCONJ
stem-6944	34	3	discussion	discussion	NOUN
stem-6944	34	4	international	international	ADJ
stem-6944	34	5	practice	practice	NOUN
stem-6944	34	6	of	of	ADP
stem-6944	34	7	applying	apply	VERB
stem-6944	34	8	isa	isa	NOUN
stem-6944	34	9	250	250	NUM
stem-6944	34	10	varies	varie	NOUN
stem-6944	34	11	.	.	PUNCT
stem-6944	35	1	this	this	PRON
stem-6944	35	2	is	be	AUX
stem-6944	35	3	due	due	ADJ
stem-6944	35	4	to	to	ADP
stem-6944	35	5	differences	difference	NOUN
stem-6944	35	6	in	in	ADP
stem-6944	35	7	the	the	DET
stem-6944	35	8	regulatory	regulatory	ADJ
stem-6944	35	9	framework	framework	NOUN
stem-6944	35	10	in	in	ADP
stem-6944	35	11	force	force	NOUN
stem-6944	35	12	in	in	ADP
stem-6944	35	13	different	different	ADJ
stem-6944	35	14	countries	country	NOUN
stem-6944	35	15	.	.	PUNCT
stem-6944	36	1	national	national	ADJ
stem-6944	36	2	standards	standard	NOUN
stem-6944	36	3	of	of	ADP
stem-6944	36	4	each	each	DET
stem-6944	36	5	country	country	NOUN
stem-6944	36	6	reflect	reflect	VERB
stem-6944	36	7	its	its	PRON
stem-6944	36	8	specifics	specific	NOUN
stem-6944	36	9	of	of	ADP
stem-6944	36	10	determining	determine	VERB
stem-6944	36	11	the	the	DET
stem-6944	36	12	impact	impact	NOUN
stem-6944	36	13	of	of	ADP
stem-6944	36	14	laws	law	NOUN
stem-6944	36	15	and	and	CCONJ
stem-6944	36	16	regulations	regulation	NOUN
stem-6944	36	17	on	on	ADP
stem-6944	36	18	the	the	DET
stem-6944	36	19	audit	audit	NOUN
stem-6944	36	20	.	.	PUNCT
stem-6944	37	1	this	this	DET
stem-6944	37	2	standard	standard	NOUN
stem-6944	37	3	is	be	AUX
stem-6944	37	4	used	use	VERB
stem-6944	37	5	only	only	ADV
stem-6944	37	6	for	for	ADP
stem-6944	37	7	the	the	DET
stem-6944	37	8	audit	audit	NOUN
stem-6944	37	9	of	of	ADP
stem-6944	37	10	financial	financial	ADJ
stem-6944	37	11	statements	statement	NOUN
stem-6944	37	12	.	.	PUNCT
stem-6944	38	1	isa	isa	NOUN
stem-6944	38	2	250	250	NUM
stem-6944	38	3	does	do	AUX
stem-6944	38	4	not	not	PART
stem-6944	38	5	apply	apply	VERB
stem-6944	38	6	to	to	ADP
stem-6944	38	7	a	a	DET
stem-6944	38	8	special	special	ADJ
stem-6944	38	9	assignment	assignment	NOUN
stem-6944	38	10	to	to	PART
stem-6944	38	11	verify	verify	VERB
stem-6944	38	12	compliance	compliance	NOUN
stem-6944	38	13	with	with	ADP
stem-6944	38	14	laws	law	NOUN
stem-6944	38	15	and	and	CCONJ
stem-6944	38	16	regulations	regulation	NOUN
stem-6944	38	17	,	,	PUNCT
stem-6944	38	18	or	or	CCONJ
stem-6944	38	19	to	to	ADP
stem-6944	38	20	the	the	DET
stem-6944	38	21	preparation	preparation	NOUN
stem-6944	38	22	of	of	ADP
stem-6944	38	23	a	a	DET
stem-6944	38	24	separate	separate	ADJ
stem-6944	38	25	report	report	NOUN
stem-6944	38	26	.	.	PUNCT
stem-6944	39	1	the	the	DET
stem-6944	39	2	standard	standard	PROPN
stem-6944	39	3	defines	define	VERB
stem-6944	39	4	the	the	DET
stem-6944	39	5	responsibility	responsibility	NOUN
stem-6944	39	6	of	of	ADP
stem-6944	39	7	the	the	DET
stem-6944	39	8	organization	organization	NOUN
stem-6944	39	9	's	's	PART
stem-6944	39	10	management	management	NOUN
stem-6944	39	11	for	for	ADP
stem-6944	39	12	compliance	compliance	NOUN
stem-6944	39	13	with	with	ADP
stem-6944	39	14	laws	law	NOUN
stem-6944	39	15	and	and	CCONJ
stem-6944	39	16	regulations	regulation	NOUN
stem-6944	39	17	.	.	PUNCT
stem-6944	40	1	the	the	DET
stem-6944	40	2	organization	organization	NOUN
stem-6944	40	3	's	's	PART
stem-6944	40	4	management	management	NOUN
stem-6944	40	5	is	be	AUX
stem-6944	40	6	responsible	responsible	ADJ
stem-6944	40	7	for	for	ADP
stem-6944	40	8	:	:	PUNCT
stem-6944	40	9	✓	✓	ADJ
stem-6944	40	10	for	for	ADP
stem-6944	40	11	the	the	DET
stem-6944	40	12	implementation	implementation	NOUN
stem-6944	40	13	of	of	ADP
stem-6944	40	14	the	the	DET
stem-6944	40	15	entity	entity	NOUN
stem-6944	40	16	's	's	PART
stem-6944	40	17	activities	activity	NOUN
stem-6944	40	18	in	in	ADP
stem-6944	40	19	accordance	accordance	NOUN
stem-6944	40	20	with	with	ADP
stem-6944	40	21	laws	law	NOUN
stem-6944	40	22	and	and	CCONJ
stem-6944	40	23	regulations	regulation	NOUN
stem-6944	40	24	;	;	PUNCT
stem-6944	40	25	✓	✓	ADJ
stem-6944	40	26	prevention	prevention	NOUN
stem-6944	40	27	and	and	CCONJ
stem-6944	40	28	detection	detection	NOUN
stem-6944	40	29	of	of	ADP
stem-6944	40	30	cases	case	NOUN
stem-6944	40	31	of	of	ADP
stem-6944	40	32	non	non	NOUN
stem-6944	40	33	-	-	NOUN
stem-6944	40	34	compliance	compliance	NOUN
stem-6944	40	35	with	with	ADP
stem-6944	40	36	legislation	legislation	NOUN
stem-6944	40	37	.	.	PUNCT
stem-6944	41	1	in	in	ADP
stem-6944	41	2	order	order	NOUN
stem-6944	41	3	to	to	PART
stem-6944	41	4	prevent	prevent	VERB
stem-6944	41	5	and	and	CCONJ
stem-6944	41	6	identify	identify	VERB
stem-6944	41	7	cases	case	NOUN
stem-6944	41	8	of	of	ADP
stem-6944	41	9	non	non	NOUN
stem-6944	41	10	-	-	NOUN
stem-6944	41	11	compliance	compliance	NOUN
stem-6944	41	12	with	with	ADP
stem-6944	41	13	the	the	DET
stem-6944	41	14	law	law	NOUN
stem-6944	41	15	,	,	PUNCT
stem-6944	41	16	the	the	DET
stem-6944	41	17	management	management	NOUN
stem-6944	41	18	of	of	ADP
stem-6944	41	19	the	the	DET
stem-6944	41	20	organization	organization	NOUN
stem-6944	41	21	must	must	AUX
stem-6944	41	22	:	:	PUNCT
stem-6944	41	23	monitor	monitor	VERB
stem-6944	41	24	changes	change	NOUN
stem-6944	41	25	in	in	ADP
stem-6944	41	26	legislation	legislation	NOUN
stem-6944	41	27	and	and	CCONJ
stem-6944	41	28	compliance	compliance	NOUN
stem-6944	41	29	of	of	ADP
stem-6944	41	30	activities	activity	NOUN
stem-6944	41	31	with	with	ADP
stem-6944	41	32	new	new	ADJ
stem-6944	41	33	requirements	requirement	NOUN
stem-6944	41	34	;	;	PUNCT
stem-6944	41	35	✓	✓	ADJ
stem-6944	41	36	develop	develop	VERB
stem-6944	41	37	internal	internal	ADJ
stem-6944	41	38	control	control	NOUN
stem-6944	41	39	systems	system	NOUN
stem-6944	41	40	and	and	CCONJ
stem-6944	41	41	evaluate	evaluate	VERB
stem-6944	41	42	their	their	PRON
stem-6944	41	43	functioning	functioning	NOUN
stem-6944	41	44	;	;	PUNCT
stem-6944	41	45	✓	✓	ADJ
stem-6944	41	46	develop	develop	VERB
stem-6944	41	47	,	,	PUNCT
stem-6944	41	48	publish	publish	VERB
stem-6944	41	49	and	and	CCONJ
stem-6944	41	50	comply	comply	VERB
stem-6944	41	51	with	with	ADP
stem-6944	41	52	the	the	DET
stem-6944	41	53	internal	internal	ADJ
stem-6944	41	54	regulations	regulation	NOUN
stem-6944	41	55	of	of	ADP
stem-6944	41	56	the	the	DET
stem-6944	41	57	organization	organization	NOUN
stem-6944	41	58	;	;	PUNCT
stem-6944	41	59	✓	✓	ADJ
stem-6944	41	60	train	train	NOUN
stem-6944	41	61	employees	employee	NOUN
stem-6944	41	62	in	in	ADP
stem-6944	41	63	the	the	DET
stem-6944	41	64	internal	internal	ADJ
stem-6944	41	65	regulations	regulation	NOUN
stem-6944	41	66	of	of	ADP
stem-6944	41	67	the	the	DET
stem-6944	41	68	organization	organization	NOUN
stem-6944	41	69	;	;	PUNCT
stem-6944	41	70	✓	✓	ADJ
stem-6944	41	71	monitor	monitor	NOUN
stem-6944	41	72	compliance	compliance	NOUN
stem-6944	41	73	with	with	ADP
stem-6944	41	74	the	the	DET
stem-6944	41	75	internal	internal	ADJ
stem-6944	41	76	regulations	regulation	NOUN
stem-6944	41	77	and	and	CCONJ
stem-6944	41	78	the	the	DET
stem-6944	41	79	application	application	NOUN
stem-6944	41	80	of	of	ADP
stem-6944	41	81	disciplinary	disciplinary	ADJ
stem-6944	41	82	measures	measure	NOUN
stem-6944	41	83	;	;	PUNCT
stem-6944	41	84	✓	✓	ADJ
stem-6944	41	85	involve	involve	VERB
stem-6944	41	86	lawyers	lawyer	NOUN
stem-6944	41	87	to	to	PART
stem-6944	41	88	monitor	monitor	VERB
stem-6944	41	89	changes	change	NOUN
stem-6944	41	90	in	in	ADP
stem-6944	41	91	legislation	legislation	NOUN
stem-6944	41	92	;	;	PUNCT
stem-6944	41	93	✓	✓	ADV
stem-6944	41	94	maintain	maintain	VERB
stem-6944	41	95	a	a	DET
stem-6944	41	96	register	register	NOUN
stem-6944	41	97	of	of	ADP
stem-6944	41	98	special	special	ADJ
stem-6944	41	99	laws	law	NOUN
stem-6944	41	100	that	that	PRON
stem-6944	41	101	must	must	AUX
stem-6944	41	102	be	be	AUX
stem-6944	41	103	observed	observe	VERB
stem-6944	41	104	by	by	ADP
stem-6944	41	105	the	the	DET
stem-6944	41	106	entity	entity	NOUN
stem-6944	41	107	and	and	CCONJ
stem-6944	41	108	complaint	complaint	NOUN
stem-6944	41	109	books	book	NOUN
stem-6944	41	110	.	.	PUNCT
stem-6944	42	1	large	large	ADJ
stem-6944	42	2	organizations	organization	NOUN
stem-6944	42	3	may	may	AUX
stem-6944	42	4	assign	assign	VERB
stem-6944	42	5	these	these	DET
stem-6944	42	6	responsibilities	responsibility	NOUN
stem-6944	42	7	to	to	ADP
stem-6944	42	8	an	an	DET
stem-6944	42	9	internal	internal	ADJ
stem-6944	42	10	audit	audit	NOUN
stem-6944	42	11	department	department	NOUN
stem-6944	42	12	or	or	CCONJ
stem-6944	42	13	an	an	DET
stem-6944	42	14	audit	audit	NOUN
stem-6944	42	15	committee	committee	NOUN
stem-6944	42	16	.	.	PUNCT
stem-6944	43	1	when	when	SCONJ
stem-6944	43	2	an	an	DET
stem-6944	43	3	auditor	auditor	NOUN
stem-6944	43	4	checks	check	VERB
stem-6944	43	5	for	for	ADP
stem-6944	43	6	compliance	compliance	NOUN
stem-6944	43	7	with	with	ADP
stem-6944	43	8	laws	law	NOUN
stem-6944	43	9	and	and	CCONJ
stem-6944	43	10	regulations	regulation	NOUN
stem-6944	43	11	,	,	PUNCT
stem-6944	43	12	he	he	PRON
stem-6944	43	13	or	or	CCONJ
stem-6944	43	14	she	she	PRON
stem-6944	43	15	is	be	AUX
stem-6944	43	16	not	not	PART
stem-6944	43	17	responsible	responsible	ADJ
stem-6944	43	18	for	for	ADP
stem-6944	43	19	preventing	prevent	VERB
stem-6944	43	20	non	non	ADJ
stem-6944	43	21	-	-	NOUN
stem-6944	43	22	compliance	compliance	NOUN
stem-6944	43	23	with	with	ADP
stem-6944	43	24	the	the	DET
stem-6944	43	25	law	law	NOUN
stem-6944	43	26	.	.	PUNCT
stem-6944	44	1	however	however	ADV
stem-6944	44	2	,	,	PUNCT
stem-6944	44	3	conducting	conduct	VERB
stem-6944	44	4	an	an	DET
stem-6944	44	5	annual	annual	ADJ
stem-6944	44	6	audit	audit	NOUN
stem-6944	44	7	helps	help	VERB
stem-6944	44	8	to	to	PART
stem-6944	44	9	prevent	prevent	VERB
stem-6944	44	10	such	such	ADJ
stem-6944	44	11	non	non	ADJ
stem-6944	44	12	-	-	NOUN
stem-6944	44	13	compliance	compliance	NOUN
stem-6944	44	14	.	.	PUNCT
stem-6944	45	1	however	however	ADV
stem-6944	45	2	,	,	PUNCT
stem-6944	45	3	an	an	DET
stem-6944	45	4	audit	audit	NOUN
stem-6944	45	5	carries	carry	VERB
stem-6944	45	6	a	a	DET
stem-6944	45	7	risk	risk	NOUN
stem-6944	45	8	that	that	SCONJ
stem-6944	45	9	some	some	DET
stem-6944	45	10	material	material	ADJ
stem-6944	45	11	misstatements	misstatement	NOUN
stem-6944	45	12	in	in	ADP
stem-6944	45	13	the	the	DET
stem-6944	45	14	financial	financial	ADJ
stem-6944	45	15	statements	statement	NOUN
stem-6944	45	16	will	will	AUX
stem-6944	45	17	not	not	PART
stem-6944	45	18	be	be	AUX
stem-6944	45	19	detected	detect	VERB
stem-6944	45	20	.	.	PUNCT
stem-6944	46	1	the	the	DET
stem-6944	46	2	risk	risk	NOUN
stem-6944	46	3	is	be	AUX
stem-6944	46	4	increased	increase	VERB
stem-6944	46	5	if	if	SCONJ
stem-6944	46	6	a	a	DET
stem-6944	46	7	material	material	NOUN
stem-6944	46	8	misstatement	misstatement	NOUN
stem-6944	46	9	causes	cause	VERB
stem-6944	46	10	non	non	ADJ
stem-6944	46	11	-	-	NOUN
stem-6944	46	12	compliance	compliance	NOUN
stem-6944	46	13	due	due	ADP
stem-6944	46	14	to	to	PART
stem-6944	46	15	:	:	PUNCT
stem-6944	46	16	➢	➢	VERB
stem-6944	46	17	the	the	DET
stem-6944	46	18	presence	presence	NOUN
stem-6944	46	19	of	of	ADP
stem-6944	46	20	a	a	DET
stem-6944	46	21	number	number	NOUN
stem-6944	46	22	of	of	ADP
stem-6944	46	23	regulations	regulation	NOUN
stem-6944	46	24	that	that	PRON
stem-6944	46	25	affect	affect	VERB
stem-6944	46	26	mainly	mainly	ADV
stem-6944	46	27	the	the	DET
stem-6944	46	28	activities	activity	NOUN
stem-6944	46	29	of	of	ADP
stem-6944	46	30	the	the	DET
stem-6944	46	31	organization	organization	NOUN
stem-6944	46	32	.	.	PUNCT
stem-6944	47	1	they	they	PRON
stem-6944	47	2	332	332	NUM
stem-6944	47	3	american	american	PROPN
stem-6944	47	4	journal	journal	PROPN
stem-6944	47	5	of	of	ADP
stem-6944	47	6	language	language	NOUN
stem-6944	47	7	,	,	PUNCT
stem-6944	47	8	literacy	literacy	NOUN
stem-6944	47	9	and	and	CCONJ
stem-6944	47	10	learning	learn	VERB
stem-6944	47	11	in	in	ADP
stem-6944	47	12	stem	stem	NOUN
stem-6944	47	13	education	education	NOUN
stem-6944	47	14	www	www	PROPN
stem-6944	47	15	.	.	PUNCT
stem-6944	48	1	grnjournal.us	grnjournal.us	X
stem-6944	48	2	do	do	AUX
stem-6944	48	3	not	not	PART
stem-6944	48	4	have	have	VERB
stem-6944	48	5	a	a	DET
stem-6944	48	6	significant	significant	ADJ
stem-6944	48	7	impact	impact	NOUN
stem-6944	48	8	on	on	ADP
stem-6944	48	9	financial	financial	ADJ
stem-6944	48	10	reporting	reporting	NOUN
stem-6944	48	11	and	and	CCONJ
stem-6944	48	12	are	be	AUX
stem-6944	48	13	not	not	PART
stem-6944	48	14	taken	take	VERB
stem-6944	48	15	into	into	ADP
stem-6944	48	16	account	account	NOUN
stem-6944	48	17	by	by	ADP
stem-6944	48	18	the	the	DET
stem-6944	48	19	accounting	accounting	NOUN
stem-6944	48	20	and	and	CCONJ
stem-6944	48	21	internal	internal	ADJ
stem-6944	48	22	control	control	NOUN
stem-6944	48	23	systems	system	NOUN
stem-6944	48	24	.	.	PUNCT
stem-6944	49	1	➢	➢	VERB
stem-6944	49	2	concealment	concealment	NOUN
stem-6944	49	3	of	of	ADP
stem-6944	49	4	facts	fact	NOUN
stem-6944	49	5	of	of	ADP
stem-6944	49	6	non	non	NOUN
stem-6944	49	7	-	-	NOUN
stem-6944	49	8	compliance	compliance	NOUN
stem-6944	49	9	with	with	ADP
stem-6944	49	10	the	the	DET
stem-6944	49	11	law	law	NOUN
stem-6944	49	12	.	.	PUNCT
stem-6944	50	1	for	for	ADP
stem-6944	50	2	example	example	NOUN
stem-6944	50	3	,	,	PUNCT
stem-6944	50	4	the	the	DET
stem-6944	50	5	management	management	NOUN
stem-6944	50	6	of	of	ADP
stem-6944	50	7	the	the	DET
stem-6944	50	8	organization	organization	NOUN
stem-6944	50	9	may	may	AUX
stem-6944	50	10	commit	commit	VERB
stem-6944	50	11	collusion	collusion	NOUN
stem-6944	50	12	,	,	PUNCT
stem-6944	50	13	forgery	forgery	NOUN
stem-6944	50	14	of	of	ADP
stem-6944	50	15	documents	document	NOUN
stem-6944	50	16	,	,	PUNCT
stem-6944	50	17	deliberate	deliberate	ADJ
stem-6944	50	18	failure	failure	NOUN
stem-6944	50	19	to	to	PART
stem-6944	50	20	reflect	reflect	VERB
stem-6944	50	21	transactions	transaction	NOUN
stem-6944	50	22	in	in	ADP
stem-6944	50	23	the	the	DET
stem-6944	50	24	accounting	accounting	NOUN
stem-6944	50	25	,	,	PUNCT
stem-6944	50	26	deliberate	deliberate	ADJ
stem-6944	50	27	distortion	distortion	NOUN
stem-6944	50	28	of	of	ADP
stem-6944	50	29	information	information	NOUN
stem-6944	50	30	;	;	PUNCT
stem-6944	50	31	➢	➢	VERB
stem-6944	50	32	the	the	DET
stem-6944	50	33	presence	presence	NOUN
stem-6944	50	34	of	of	ADP
stem-6944	50	35	limitations	limitation	NOUN
stem-6944	50	36	inherent	inherent	ADJ
stem-6944	50	37	in	in	ADP
stem-6944	50	38	the	the	DET
stem-6944	50	39	accounting	accounting	NOUN
stem-6944	50	40	and	and	CCONJ
stem-6944	50	41	internal	internal	ADJ
stem-6944	50	42	control	control	NOUN
stem-6944	50	43	systems	system	NOUN
stem-6944	50	44	,	,	PUNCT
stem-6944	50	45	as	as	ADV
stem-6944	50	46	well	well	ADV
stem-6944	50	47	as	as	ADP
stem-6944	50	48	the	the	DET
stem-6944	50	49	use	use	NOUN
stem-6944	50	50	of	of	ADP
stem-6944	50	51	testing	testing	NOUN
stem-6944	50	52	.	.	PUNCT
stem-6944	51	1	to	to	PART
stem-6944	51	2	identify	identify	VERB
stem-6944	51	3	facts	fact	NOUN
stem-6944	51	4	of	of	ADP
stem-6944	51	5	non	non	NOUN
stem-6944	51	6	-	-	NOUN
stem-6944	51	7	compliance	compliance	NOUN
stem-6944	51	8	with	with	ADP
stem-6944	51	9	the	the	DET
stem-6944	51	10	law	law	NOUN
stem-6944	51	11	,	,	PUNCT
stem-6944	51	12	it	it	PRON
stem-6944	51	13	is	be	AUX
stem-6944	51	14	necessary	necessary	ADJ
stem-6944	51	15	to	to	PART
stem-6944	51	16	take	take	VERB
stem-6944	51	17	into	into	ADP
stem-6944	51	18	account	account	NOUN
stem-6944	51	19	the	the	DET
stem-6944	51	20	rules	rule	NOUN
stem-6944	51	21	of	of	ADP
stem-6944	51	22	isa	isa	NOUN
stem-6944	51	23	200	200	NUM
stem-6944	51	24	"	"	PUNCT
stem-6944	51	25	objective	objective	ADJ
stem-6944	51	26	and	and	CCONJ
stem-6944	51	27	general	general	ADJ
stem-6944	51	28	principles	principle	NOUN
stem-6944	51	29	of	of	ADP
stem-6944	51	30	an	an	DET
stem-6944	51	31	audit	audit	NOUN
stem-6944	51	32	of	of	ADP
stem-6944	51	33	financial	financial	ADJ
stem-6944	51	34	statements	statement	NOUN
stem-6944	51	35	"	"	PUNCT
stem-6944	51	36	,	,	PUNCT
stem-6944	51	37	namely	namely	ADV
stem-6944	51	38	:	:	PUNCT
stem-6944	51	39	when	when	SCONJ
stem-6944	51	40	planning	planning	NOUN
stem-6944	51	41	and	and	CCONJ
stem-6944	51	42	conducting	conduct	VERB
stem-6944	51	43	an	an	DET
stem-6944	51	44	audit	audit	NOUN
stem-6944	51	45	,	,	PUNCT
stem-6944	51	46	it	it	PRON
stem-6944	51	47	is	be	AUX
stem-6944	51	48	necessary	necessary	ADJ
stem-6944	51	49	to	to	PART
stem-6944	51	50	adhere	adhere	VERB
stem-6944	51	51	to	to	ADP
stem-6944	51	52	the	the	DET
stem-6944	51	53	principle	principle	NOUN
stem-6944	51	54	of	of	ADP
stem-6944	51	55	professional	professional	ADJ
stem-6944	51	56	skepticism	skepticism	NOUN
stem-6944	51	57	.	.	PUNCT
stem-6944	52	1	the	the	DET
stem-6944	52	2	auditor	auditor	NOUN
stem-6944	52	3	can	can	AUX
stem-6944	52	4	identify	identify	VERB
stem-6944	52	5	events	event	NOUN
stem-6944	52	6	and	and	CCONJ
stem-6944	52	7	transactions	transaction	NOUN
stem-6944	52	8	that	that	PRON
stem-6944	52	9	could	could	AUX
stem-6944	52	10	cast	cast	VERB
stem-6944	52	11	doubt	doubt	NOUN
stem-6944	52	12	on	on	ADP
stem-6944	52	13	the	the	DET
stem-6944	52	14	subject	subject	NOUN
stem-6944	52	15	's	's	PART
stem-6944	52	16	compliance	compliance	NOUN
stem-6944	52	17	with	with	ADP
stem-6944	52	18	laws	law	NOUN
stem-6944	52	19	and	and	CCONJ
stem-6944	52	20	regulations	regulation	NOUN
stem-6944	52	21	.	.	PUNCT
stem-6944	53	1	when	when	SCONJ
stem-6944	53	2	planning	plan	VERB
stem-6944	53	3	an	an	DET
stem-6944	53	4	audit	audit	NOUN
stem-6944	53	5	,	,	PUNCT
stem-6944	53	6	the	the	DET
stem-6944	53	7	auditor	auditor	NOUN
stem-6944	53	8	should	should	AUX
stem-6944	53	9	review	review	VERB
stem-6944	53	10	all	all	DET
stem-6944	53	11	regulations	regulation	NOUN
stem-6944	53	12	relevant	relevant	ADJ
stem-6944	53	13	to	to	ADP
stem-6944	53	14	the	the	DET
stem-6944	53	15	organization	organization	NOUN
stem-6944	53	16	and	and	CCONJ
stem-6944	53	17	the	the	DET
stem-6944	53	18	industry	industry	NOUN
stem-6944	53	19	.	.	PUNCT
stem-6944	54	1	he	he	PRON
stem-6944	54	2	or	or	CCONJ
stem-6944	54	3	she	she	PRON
stem-6944	54	4	should	should	AUX
stem-6944	54	5	also	also	ADV
stem-6944	54	6	obtain	obtain	VERB
stem-6944	54	7	an	an	DET
stem-6944	54	8	understanding	understanding	NOUN
stem-6944	54	9	of	of	ADP
stem-6944	54	10	the	the	DET
stem-6944	54	11	entity	entity	NOUN
stem-6944	54	12	's	's	PART
stem-6944	54	13	compliance	compliance	NOUN
stem-6944	54	14	with	with	ADP
stem-6944	54	15	these	these	DET
stem-6944	54	16	regulations	regulation	NOUN
stem-6944	54	17	.	.	PUNCT
stem-6944	55	1	particular	particular	ADJ
stem-6944	55	2	attention	attention	NOUN
stem-6944	55	3	should	should	AUX
stem-6944	55	4	be	be	AUX
stem-6944	55	5	paid	pay	VERB
stem-6944	55	6	to	to	ADP
stem-6944	55	7	laws	law	NOUN
stem-6944	55	8	and	and	CCONJ
stem-6944	55	9	regulations	regulation	NOUN
stem-6944	55	10	that	that	PRON
stem-6944	55	11	may	may	AUX
stem-6944	55	12	affect	affect	VERB
stem-6944	55	13	the	the	DET
stem-6944	55	14	organization	organization	NOUN
stem-6944	55	15	's	's	PART
stem-6944	55	16	operations	operation	NOUN
stem-6944	55	17	.	.	PUNCT
stem-6944	56	1	in	in	ADP
stem-6944	56	2	particular	particular	ADJ
stem-6944	56	3	,	,	PUNCT
stem-6944	56	4	failure	failure	NOUN
stem-6944	56	5	to	to	PART
stem-6944	56	6	comply	comply	VERB
stem-6944	56	7	with	with	ADP
stem-6944	56	8	them	they	PRON
stem-6944	56	9	may	may	AUX
stem-6944	56	10	result	result	VERB
stem-6944	56	11	in	in	ADP
stem-6944	56	12	the	the	DET
stem-6944	56	13	termination	termination	NOUN
stem-6944	56	14	of	of	ADP
stem-6944	56	15	the	the	DET
stem-6944	56	16	organization	organization	NOUN
stem-6944	56	17	's	's	PART
stem-6944	56	18	operations	operation	NOUN
stem-6944	56	19	or	or	CCONJ
stem-6944	56	20	call	call	VERB
stem-6944	56	21	into	into	ADP
stem-6944	56	22	question	question	NOUN
stem-6944	56	23	the	the	DET
stem-6944	56	24	continuity	continuity	NOUN
stem-6944	56	25	of	of	ADP
stem-6944	56	26	its	its	PRON
stem-6944	56	27	operations	operation	NOUN
stem-6944	56	28	,	,	PUNCT
stem-6944	56	29	such	such	ADJ
stem-6944	56	30	as	as	ADP
stem-6944	56	31	failure	failure	NOUN
stem-6944	56	32	to	to	PART
stem-6944	56	33	comply	comply	VERB
stem-6944	56	34	with	with	ADP
stem-6944	56	35	licensing	licensing	NOUN
stem-6944	56	36	requirements	requirement	NOUN
stem-6944	56	37	or	or	CCONJ
stem-6944	56	38	investment	investment	NOUN
stem-6944	56	39	rules	rule	NOUN
stem-6944	56	40	.	.	PUNCT
stem-6944	57	1	to	to	PART
stem-6944	57	2	have	have	VERB
stem-6944	57	3	a	a	DET
stem-6944	57	4	general	general	ADJ
stem-6944	57	5	understanding	understanding	NOUN
stem-6944	57	6	of	of	ADP
stem-6944	57	7	laws	law	NOUN
stem-6944	57	8	and	and	CCONJ
stem-6944	57	9	regulations	regulation	NOUN
stem-6944	57	10	,	,	PUNCT
stem-6944	57	11	the	the	DET
stem-6944	57	12	auditor	auditor	NOUN
stem-6944	57	13	needs	need	VERB
stem-6944	57	14	to	to	PART
stem-6944	57	15	:	:	PUNCT
stem-6944	57	16	➢	➢	VERB
stem-6944	57	17	use	use	VERB
stem-6944	57	18	information	information	NOUN
stem-6944	57	19	about	about	ADP
stem-6944	57	20	the	the	DET
stem-6944	57	21	organization	organization	NOUN
stem-6944	57	22	's	's	PART
stem-6944	57	23	activities	activity	NOUN
stem-6944	57	24	and	and	CCONJ
stem-6944	57	25	industry	industry	NOUN
stem-6944	57	26	;	;	PUNCT
stem-6944	57	27	➢	➢	VERB
stem-6944	57	28	learn	learn	VERB
stem-6944	57	29	from	from	ADP
stem-6944	57	30	management	management	NOUN
stem-6944	57	31	about	about	ADP
stem-6944	57	32	the	the	DET
stem-6944	57	33	organization	organization	NOUN
stem-6944	57	34	's	's	PART
stem-6944	57	35	policies	policy	NOUN
stem-6944	57	36	and	and	CCONJ
stem-6944	57	37	actions	action	NOUN
stem-6944	57	38	aimed	aim	VERB
stem-6944	57	39	at	at	ADP
stem-6944	57	40	compliance	compliance	NOUN
stem-6944	57	41	with	with	ADP
stem-6944	57	42	the	the	DET
stem-6944	57	43	law	law	NOUN
stem-6944	57	44	;	;	PUNCT
stem-6944	57	45	➢	➢	VERB
stem-6944	57	46	learn	learn	VERB
stem-6944	57	47	from	from	ADP
stem-6944	57	48	management	management	NOUN
stem-6944	57	49	about	about	ADP
stem-6944	57	50	regulations	regulation	NOUN
stem-6944	57	51	that	that	PRON
stem-6944	57	52	may	may	AUX
stem-6944	57	53	have	have	VERB
stem-6944	57	54	a	a	DET
stem-6944	57	55	significant	significant	ADJ
stem-6944	57	56	impact	impact	NOUN
stem-6944	57	57	on	on	ADP
stem-6944	57	58	the	the	DET
stem-6944	57	59	organization	organization	NOUN
stem-6944	57	60	's	's	PART
stem-6944	57	61	activities	activity	NOUN
stem-6944	57	62	;	;	PUNCT
stem-6944	57	63	➢	➢	NOUN
stem-6944	57	64	determine	determine	VERB
stem-6944	57	65	the	the	DET
stem-6944	57	66	organization	organization	NOUN
stem-6944	57	67	's	's	PART
stem-6944	57	68	policies	policy	NOUN
stem-6944	57	69	and	and	CCONJ
stem-6944	57	70	actions	action	NOUN
stem-6944	57	71	for	for	ADP
stem-6944	57	72	identifying	identify	VERB
stem-6944	57	73	,	,	PUNCT
stem-6944	57	74	assessing	assess	VERB
stem-6944	57	75	and	and	CCONJ
stem-6944	57	76	recording	recording	NOUN
stem-6944	57	77	lawsuits	lawsuit	NOUN
stem-6944	57	78	and	and	CCONJ
stem-6944	57	79	sanctions	sanction	NOUN
stem-6944	57	80	;	;	PUNCT
stem-6944	57	81	➢	➢	PRON
stem-6944	57	82	discuss	discuss	VERB
stem-6944	57	83	legal	legal	ADJ
stem-6944	57	84	requirements	requirement	NOUN
stem-6944	57	85	with	with	ADP
stem-6944	57	86	auditors	auditor	NOUN
stem-6944	57	87	of	of	ADP
stem-6944	57	88	subsidiaries	subsidiary	NOUN
stem-6944	57	89	in	in	ADP
stem-6944	57	90	other	other	ADJ
stem-6944	57	91	countries	country	NOUN
stem-6944	57	92	.	.	PUNCT
stem-6944	58	1	when	when	SCONJ
stem-6944	58	2	checking	check	VERB
stem-6944	58	3	for	for	ADP
stem-6944	58	4	non	non	ADJ
stem-6944	58	5	-	-	NOUN
stem-6944	58	6	compliance	compliance	NOUN
stem-6944	58	7	with	with	ADP
stem-6944	58	8	legislation	legislation	NOUN
stem-6944	58	9	,	,	PUNCT
stem-6944	58	10	two	two	NUM
stem-6944	58	11	types	type	NOUN
stem-6944	58	12	of	of	ADP
stem-6944	58	13	audit	audit	NOUN
stem-6944	58	14	procedures	procedure	NOUN
stem-6944	58	15	are	be	AUX
stem-6944	58	16	used	use	VERB
stem-6944	58	17	:	:	PUNCT
stem-6944	58	18	✓	✓	ADJ
stem-6944	58	19	aimed	aim	VERB
stem-6944	58	20	at	at	ADP
stem-6944	58	21	identifying	identify	VERB
stem-6944	58	22	non	non	ADJ
stem-6944	58	23	-	-	NOUN
stem-6944	58	24	compliance	compliance	NOUN
stem-6944	58	25	with	with	ADP
stem-6944	58	26	laws	law	NOUN
stem-6944	58	27	and	and	CCONJ
stem-6944	58	28	regulations	regulation	NOUN
stem-6944	58	29	;	;	PUNCT
stem-6944	58	30	✓	✓	ADV
stem-6944	58	31	applied	apply	VERB
stem-6944	58	32	when	when	SCONJ
stem-6944	58	33	identifying	identify	VERB
stem-6944	58	34	facts	fact	NOUN
stem-6944	58	35	of	of	ADP
stem-6944	58	36	non	non	ADJ
stem-6944	58	37	-	-	NOUN
stem-6944	58	38	compliance	compliance	NOUN
stem-6944	58	39	with	with	ADP
stem-6944	58	40	legislation	legislation	NOUN
stem-6944	58	41	.	.	PUNCT
stem-6944	59	1	the	the	DET
stem-6944	59	2	content	content	NOUN
stem-6944	59	3	of	of	ADP
stem-6944	59	4	audit	audit	NOUN
stem-6944	59	5	procedures	procedure	NOUN
stem-6944	59	6	is	be	AUX
stem-6944	59	7	given	give	VERB
stem-6944	59	8	in	in	ADP
stem-6944	59	9	table	table	NOUN
stem-6944	59	10	1.1	1.1	NUM
stem-6944	59	11	.	.	PUNCT
stem-6944	60	1	table	table	NOUN
stem-6944	60	2	1.1	1.1	NUM
stem-6944	60	3	.	.	PUNCT
stem-6944	61	1	contents	content	NOUN
stem-6944	61	2	of	of	ADP
stem-6944	61	3	audit	audit	NOUN
stem-6944	61	4	procedures	procedure	NOUN
stem-6944	61	5	when	when	SCONJ
stem-6944	61	6	checking	check	VERB
stem-6944	61	7	facts	fact	NOUN
stem-6944	61	8	of	of	ADP
stem-6944	61	9	non	non	NOUN
stem-6944	61	10	-	-	NOUN
stem-6944	61	11	compliance	compliance	NOUN
stem-6944	61	12	with	with	ADP
stem-6944	61	13	legislation	legislation	NOUN
stem-6944	61	14	type	type	NOUN
stem-6944	61	15	of	of	ADP
stem-6944	61	16	audit	audit	NOUN
stem-6944	61	17	procedures	procedure	NOUN
stem-6944	61	18	content	content	NOUN
stem-6944	61	19	of	of	ADP
stem-6944	61	20	audit	audit	NOUN
stem-6944	61	21	procedures	procedure	NOUN
stem-6944	61	22	procedures	procedure	NOUN
stem-6944	61	23	aimed	aim	VERB
stem-6944	61	24	at	at	ADP
stem-6944	61	25	identifying	identify	VERB
stem-6944	61	26	non	non	ADJ
stem-6944	61	27	-	-	NOUN
stem-6944	61	28	compliance	compliance	NOUN
stem-6944	61	29	with	with	ADP
stem-6944	61	30	laws	law	NOUN
stem-6944	61	31	and	and	CCONJ
stem-6944	61	32	regulations	regulation	NOUN
stem-6944	61	33	•	•	NUM
stem-6944	61	34	survey	survey	NOUN
stem-6944	61	35	of	of	ADP
stem-6944	61	36	the	the	DET
stem-6944	61	37	organization	organization	NOUN
stem-6944	61	38	's	's	PART
stem-6944	61	39	management	management	NOUN
stem-6944	61	40	on	on	ADP
stem-6944	61	41	compliance	compliance	NOUN
stem-6944	61	42	with	with	ADP
stem-6944	61	43	laws	law	NOUN
stem-6944	61	44	and	and	CCONJ
stem-6944	61	45	regulations	regulation	NOUN
stem-6944	61	46	•	•	PRON
stem-6944	61	47	review	review	NOUN
stem-6944	61	48	of	of	ADP
stem-6944	61	49	correspondence	correspondence	NOUN
stem-6944	61	50	with	with	ADP
stem-6944	61	51	relevant	relevant	ADJ
stem-6944	61	52	regulatory	regulatory	ADJ
stem-6944	61	53	and	and	CCONJ
stem-6944	61	54	licensing	licensing	NOUN
stem-6944	61	55	authorities	authority	NOUN
stem-6944	61	56	type	type	NOUN
stem-6944	61	57	of	of	ADP
stem-6944	61	58	audit	audit	NOUN
stem-6944	61	59	procedures	procedure	NOUN
stem-6944	61	60	content	content	NOUN
stem-6944	61	61	of	of	ADP
stem-6944	61	62	audit	audit	NOUN
stem-6944	61	63	procedures	procedure	NOUN
stem-6944	61	64	•	•	ADV
stem-6944	61	65	•	•	ADV
stem-6944	61	66	inquiring	inquire	VERB
stem-6944	61	67	with	with	ADP
stem-6944	61	68	the	the	DET
stem-6944	61	69	organization	organization	NOUN
stem-6944	61	70	’s	’s	PART
stem-6944	61	71	management	management	NOUN
stem-6944	61	72	about	about	ADP
stem-6944	61	73	compliance	compliance	NOUN
stem-6944	61	74	with	with	ADP
stem-6944	61	75	those	those	DET
stem-6944	61	76	laws	law	NOUN
stem-6944	61	77	and	and	CCONJ
stem-6944	61	78	regulations	regulation	NOUN
stem-6944	61	79	that	that	PRON
stem-6944	61	80	affect	affect	VERB
stem-6944	61	81	the	the	DET
stem-6944	61	82	determination	determination	NOUN
stem-6944	61	83	of	of	ADP
stem-6944	61	84	material	material	NOUN
stem-6944	61	85	amounts	amount	NOUN
stem-6944	61	86	and	and	CCONJ
stem-6944	61	87	disclosures	disclosure	NOUN
stem-6944	61	88	in	in	ADP
stem-6944	61	89	the	the	DET
stem-6944	61	90	financial	financial	ADJ
stem-6944	61	91	statements	statement	NOUN
stem-6944	61	92	.	.	PUNCT
stem-6944	62	1	these	these	DET
stem-6944	62	2	regulations	regulation	NOUN
stem-6944	62	3	relate	relate	VERB
stem-6944	62	4	to	to	ADP
stem-6944	62	5	the	the	DET
stem-6944	62	6	form	form	NOUN
stem-6944	62	7	and	and	CCONJ
stem-6944	62	8	content	content	NOUN
stem-6944	62	9	of	of	ADP
stem-6944	62	10	financial	financial	ADJ
stem-6944	62	11	statements	statement	NOUN
stem-6944	62	12	,	,	PUNCT
stem-6944	62	13	specific	specific	ADJ
stem-6944	62	14	industry	industry	NOUN
stem-6944	62	15	requirements	requirement	NOUN
stem-6944	62	16	,	,	PUNCT
stem-6944	62	17	requirements	requirement	NOUN
stem-6944	62	18	for	for	ADP
stem-6944	62	19	accounting	account	VERB
stem-6944	62	20	for	for	ADP
stem-6944	62	21	transactions	transaction	NOUN
stem-6944	62	22	under	under	ADP
stem-6944	62	23	government	government	NOUN
stem-6944	62	24	contracts	contract	NOUN
stem-6944	62	25	,	,	PUNCT
stem-6944	62	26	accrual	accrual	ADJ
stem-6944	62	27	and	and	CCONJ
stem-6944	62	28	recognition	recognition	NOUN
stem-6944	62	29	of	of	ADP
stem-6944	62	30	expenses	expense	NOUN
stem-6944	62	31	for	for	ADP
stem-6944	62	32	income	income	NOUN
stem-6944	62	33	tax	tax	NOUN
stem-6944	62	34	333	333	NUM
stem-6944	62	35	american	american	ADJ
stem-6944	62	36	journal	journal	NOUN
stem-6944	62	37	of	of	ADP
stem-6944	62	38	language	language	NOUN
stem-6944	62	39	,	,	PUNCT
stem-6944	62	40	literacy	literacy	NOUN
stem-6944	62	41	and	and	CCONJ
stem-6944	62	42	learning	learn	VERB
stem-6944	62	43	in	in	ADP
stem-6944	62	44	stem	stem	NOUN
stem-6944	62	45	education	education	NOUN
stem-6944	62	46	www	www	PROPN
stem-6944	62	47	.	.	PUNCT
stem-6944	63	1	grnjournal.us	grnjournal.us	X
stem-6944	63	2	purposes	purpose	NOUN
stem-6944	63	3	,	,	PUNCT
stem-6944	63	4	or	or	CCONJ
stem-6944	63	5	pension	pension	NOUN
stem-6944	63	6	costs	cost	NOUN
stem-6944	63	7	•	•	NOUN
stem-6944	63	8	•	•	NOUN
stem-6944	63	9	reviewing	reviewing	NOUN
stem-6944	63	10	meeting	meeting	NOUN
stem-6944	63	11	minutes	minute	NOUN
stem-6944	63	12	•	•	ADV
stem-6944	63	13	•	•	ADV
stem-6944	63	14	inquiring	inquire	VERB
stem-6944	63	15	with	with	ADP
stem-6944	63	16	management	management	NOUN
stem-6944	63	17	and	and	CCONJ
stem-6944	63	18	legal	legal	ADJ
stem-6944	63	19	counsel	counsel	NOUN
stem-6944	63	20	about	about	ADP
stem-6944	63	21	litigation	litigation	NOUN
stem-6944	63	22	,	,	PUNCT
stem-6944	63	23	claims	claim	NOUN
stem-6944	63	24	,	,	PUNCT
stem-6944	63	25	and	and	CCONJ
stem-6944	63	26	sanctions	sanction	NOUN
stem-6944	63	27	•	•	VERB
stem-6944	63	28	•	•	ADV
stem-6944	63	29	obtaining	obtain	VERB
stem-6944	63	30	written	write	VERB
stem-6944	63	31	statements	statement	NOUN
stem-6944	63	32	from	from	ADP
stem-6944	63	33	management	management	NOUN
stem-6944	63	34	that	that	PRON
stem-6944	63	35	all	all	DET
stem-6944	63	36	facts	fact	NOUN
stem-6944	63	37	of	of	ADP
stem-6944	63	38	non	non	NOUN
stem-6944	63	39	-	-	NOUN
stem-6944	63	40	compliance	compliance	NOUN
stem-6944	63	41	with	with	ADP
stem-6944	63	42	laws	law	NOUN
stem-6944	63	43	and	and	CCONJ
stem-6944	63	44	regulations	regulation	NOUN
stem-6944	63	45	have	have	AUX
stem-6944	63	46	been	be	AUX
stem-6944	63	47	reported	report	VERB
stem-6944	63	48	to	to	ADP
stem-6944	63	49	the	the	DET
stem-6944	63	50	auditor	auditor	NOUN
stem-6944	63	51	procedures	procedure	NOUN
stem-6944	63	52	applied	apply	VERB
stem-6944	63	53	when	when	SCONJ
stem-6944	63	54	facts	fact	NOUN
stem-6944	63	55	of	of	ADP
stem-6944	63	56	non	non	ADJ
stem-6944	63	57	-	-	NOUN
stem-6944	63	58	compliance	compliance	NOUN
stem-6944	63	59	with	with	ADP
stem-6944	63	60	legislation	legislation	NOUN
stem-6944	63	61	are	be	AUX
stem-6944	63	62	identified	identify	VERB
stem-6944	63	63	•	•	NUM
stem-6944	63	64	•	•	ADP
stem-6944	63	65	obtaining	obtain	VERB
stem-6944	63	66	an	an	DET
stem-6944	63	67	understanding	understanding	NOUN
stem-6944	63	68	of	of	ADP
stem-6944	63	69	the	the	DET
stem-6944	63	70	nature	nature	NOUN
stem-6944	63	71	of	of	ADP
stem-6944	63	72	noncompliance	noncompliance	NOUN
stem-6944	63	73	with	with	ADP
stem-6944	63	74	the	the	DET
stem-6944	63	75	law	law	NOUN
stem-6944	63	76	and	and	CCONJ
stem-6944	63	77	the	the	DET
stem-6944	63	78	circumstances	circumstance	NOUN
stem-6944	63	79	in	in	ADP
stem-6944	63	80	which	which	PRON
stem-6944	63	81	it	it	PRON
stem-6944	63	82	occurred	occur	VERB
stem-6944	63	83	•	•	NOUN
stem-6944	63	84	•	•	NOUN
stem-6944	63	85	obtaining	obtain	VERB
stem-6944	63	86	information	information	NOUN
stem-6944	63	87	on	on	ADP
stem-6944	63	88	the	the	DET
stem-6944	63	89	impact	impact	NOUN
stem-6944	63	90	of	of	ADP
stem-6944	63	91	non	non	NOUN
stem-6944	63	92	-	-	NOUN
stem-6944	63	93	compliance	compliance	NOUN
stem-6944	63	94	with	with	ADP
stem-6944	63	95	the	the	DET
stem-6944	63	96	law	law	NOUN
stem-6944	63	97	on	on	ADP
stem-6944	63	98	the	the	DET
stem-6944	63	99	financial	financial	ADJ
stem-6944	63	100	statements	statement	NOUN
stem-6944	63	101	•	•	ADV
stem-6944	63	102	•	•	ADV
stem-6944	63	103	assessing	assess	VERB
stem-6944	63	104	such	such	ADJ
stem-6944	63	105	possible	possible	ADJ
stem-6944	63	106	financial	financial	ADJ
stem-6944	63	107	consequences	consequence	NOUN
stem-6944	63	108	as	as	ADP
stem-6944	63	109	penalties	penalty	NOUN
stem-6944	63	110	,	,	PUNCT
stem-6944	63	111	fines	fine	NOUN
stem-6944	63	112	,	,	PUNCT
stem-6944	63	113	sanctions	sanction	NOUN
stem-6944	63	114	,	,	PUNCT
stem-6944	63	115	damages	damage	NOUN
stem-6944	63	116	,	,	PUNCT
stem-6944	63	117	threat	threat	NOUN
stem-6944	63	118	of	of	ADP
stem-6944	63	119	asset	asset	NOUN
stem-6944	63	120	confiscation	confiscation	NOUN
stem-6944	63	121	,	,	PUNCT
stem-6944	63	122	forced	force	VERB
stem-6944	63	123	termination	termination	NOUN
stem-6944	63	124	of	of	ADP
stem-6944	63	125	operations	operation	NOUN
stem-6944	63	126	,	,	PUNCT
stem-6944	63	127	litigation	litigation	NOUN
stem-6944	63	128	•	•	NOUN
stem-6944	63	129	•	•	ADV
stem-6944	63	130	assessing	assess	VERB
stem-6944	63	131	the	the	DET
stem-6944	63	132	need	need	NOUN
stem-6944	63	133	to	to	PART
stem-6944	63	134	disclose	disclose	VERB
stem-6944	63	135	possible	possible	ADJ
stem-6944	63	136	financial	financial	ADJ
stem-6944	63	137	consequences	consequence	NOUN
stem-6944	63	138	in	in	ADP
stem-6944	63	139	the	the	DET
stem-6944	63	140	financial	financial	ADJ
stem-6944	63	141	statements	statement	NOUN
stem-6944	63	142	.	.	PUNCT
stem-6944	64	1	•	•	NUM
stem-6944	64	2	•	•	ADV
stem-6944	65	1	assessing	assess	VERB
stem-6944	65	2	the	the	DET
stem-6944	65	3	reliability	reliability	NOUN
stem-6944	65	4	and	and	CCONJ
stem-6944	65	5	objectivity	objectivity	NOUN
stem-6944	65	6	of	of	ADP
stem-6944	65	7	the	the	DET
stem-6944	65	8	organization	organization	NOUN
stem-6944	65	9	's	's	PART
stem-6944	65	10	financial	financial	ADJ
stem-6944	65	11	statements	statement	NOUN
stem-6944	65	12	•	•	ADP
stem-6944	65	13	•	•	NOUN
stem-6944	65	14	documenting	document	VERB
stem-6944	65	15	the	the	DET
stem-6944	65	16	identified	identify	VERB
stem-6944	65	17	facts	fact	NOUN
stem-6944	65	18	of	of	ADP
stem-6944	65	19	non	non	NOUN
stem-6944	65	20	-	-	NOUN
stem-6944	65	21	compliance	compliance	NOUN
stem-6944	65	22	with	with	ADP
stem-6944	65	23	the	the	DET
stem-6944	65	24	law	law	NOUN
stem-6944	65	25	and	and	CCONJ
stem-6944	65	26	discussing	discuss	VERB
stem-6944	65	27	them	they	PRON
stem-6944	65	28	with	with	ADP
stem-6944	65	29	the	the	DET
stem-6944	65	30	organization	organization	NOUN
stem-6944	65	31	's	's	PART
stem-6944	65	32	management	management	NOUN
stem-6944	65	33	(	(	PUNCT
stem-6944	65	34	copies	copy	NOUN
stem-6944	65	35	of	of	ADP
stem-6944	65	36	accounting	accounting	NOUN
stem-6944	65	37	records	record	NOUN
stem-6944	65	38	or	or	CCONJ
stem-6944	65	39	documents	document	NOUN
stem-6944	65	40	,	,	PUNCT
stem-6944	65	41	notes	note	NOUN
stem-6944	65	42	of	of	ADP
stem-6944	65	43	conversations	conversation	NOUN
stem-6944	65	44	)	)	PUNCT
stem-6944	65	45	•	•	ADP
stem-6944	65	46	possible	possible	ADJ
stem-6944	65	47	consultations	consultation	NOUN
stem-6944	65	48	with	with	ADP
stem-6944	65	49	lawyers	lawyer	NOUN
stem-6944	65	50	on	on	ADP
stem-6944	65	51	the	the	DET
stem-6944	65	52	legal	legal	ADJ
stem-6944	65	53	consequences	consequence	NOUN
stem-6944	65	54	of	of	ADP
stem-6944	65	55	non	non	NOUN
stem-6944	65	56	-	-	NOUN
stem-6944	65	57	compliance	compliance	NOUN
stem-6944	65	58	with	with	ADP
stem-6944	65	59	laws	law	NOUN
stem-6944	65	60	and	and	CCONJ
stem-6944	65	61	further	further	ADJ
stem-6944	65	62	actions	action	NOUN
stem-6944	65	63	of	of	ADP
stem-6944	65	64	the	the	DET
stem-6944	65	65	auditor	auditor	NOUN
stem-6944	65	66	•	•	NOUN
stem-6944	65	67	•	•	NOUN
stem-6944	65	68	reviewing	review	VERB
stem-6944	65	69	the	the	DET
stem-6944	65	70	assessment	assessment	NOUN
stem-6944	65	71	of	of	ADP
stem-6944	65	72	audit	audit	NOUN
stem-6944	65	73	risk	risk	NOUN
stem-6944	65	74	and	and	CCONJ
stem-6944	65	75	the	the	DET
stem-6944	65	76	reliability	reliability	NOUN
stem-6944	65	77	of	of	ADP
stem-6944	65	78	the	the	DET
stem-6944	65	79	statements	statement	NOUN
stem-6944	65	80	of	of	ADP
stem-6944	65	81	the	the	DET
stem-6944	65	82	organization	organization	NOUN
stem-6944	65	83	's	's	PART
stem-6944	65	84	management	management	NOUN
stem-6944	65	85	in	in	ADP
stem-6944	65	86	the	the	DET
stem-6944	65	87	event	event	NOUN
stem-6944	65	88	that	that	PRON
stem-6944	65	89	it	it	PRON
stem-6944	65	90	fails	fail	VERB
stem-6944	65	91	to	to	PART
stem-6944	65	92	mention	mention	VERB
stem-6944	65	93	the	the	DET
stem-6944	65	94	facts	fact	NOUN
stem-6944	65	95	of	of	ADP
stem-6944	65	96	non	non	NOUN
stem-6944	65	97	-	-	NOUN
stem-6944	65	98	compliance	compliance	NOUN
stem-6944	65	99	with	with	ADP
stem-6944	65	100	the	the	DET
stem-6944	65	101	law	law	NOUN
stem-6944	65	102	in	in	ADP
stem-6944	65	103	its	its	PRON
stem-6944	65	104	statements	statement	NOUN
stem-6944	65	105	the	the	DET
stem-6944	65	106	standard	standard	NOUN
stem-6944	65	107	provides	provide	VERB
stem-6944	65	108	examples	example	NOUN
stem-6944	65	109	of	of	ADP
stem-6944	65	110	signs	sign	NOUN
stem-6944	65	111	that	that	PRON
stem-6944	65	112	indicate	indicate	VERB
stem-6944	65	113	non	non	NOUN
stem-6944	65	114	-	-	NOUN
stem-6944	65	115	compliance	compliance	NOUN
stem-6944	65	116	with	with	ADP
stem-6944	65	117	the	the	DET
stem-6944	65	118	law	law	NOUN
stem-6944	65	119	:	:	PUNCT
stem-6944	65	120	➢	➢	VERB
stem-6944	65	121	investigations	investigation	NOUN
stem-6944	65	122	by	by	ADP
stem-6944	65	123	government	government	NOUN
stem-6944	65	124	departments	department	NOUN
stem-6944	65	125	,	,	PUNCT
stem-6944	65	126	fines	fine	NOUN
stem-6944	65	127	and	and	CCONJ
stem-6944	65	128	penalties	penalty	NOUN
stem-6944	65	129	;	;	PUNCT
stem-6944	65	130	➢	➢	VERB
stem-6944	65	131	payments	payment	NOUN
stem-6944	65	132	for	for	ADP
stem-6944	65	133	services	service	NOUN
stem-6944	65	134	not	not	PART
stem-6944	65	135	specified	specify	VERB
stem-6944	65	136	in	in	ADP
stem-6944	65	137	contracts	contract	NOUN
stem-6944	65	138	,	,	PUNCT
stem-6944	65	139	loans	loan	NOUN
stem-6944	65	140	to	to	ADP
stem-6944	65	141	consultants	consultant	NOUN
stem-6944	65	142	,	,	PUNCT
stem-6944	65	143	related	related	ADJ
stem-6944	65	144	parties	party	NOUN
stem-6944	65	145	,	,	PUNCT
stem-6944	65	146	their	their	PRON
stem-6944	65	147	employees	employee	NOUN
stem-6944	65	148	or	or	CCONJ
stem-6944	65	149	government	government	NOUN
stem-6944	65	150	officials	official	NOUN
stem-6944	65	151	;	;	PUNCT
stem-6944	65	152	➢	➢	VERB
stem-6944	65	153	significant	significant	ADJ
stem-6944	65	154	commissions	commission	NOUN
stem-6944	65	155	or	or	CCONJ
stem-6944	65	156	brokerage	brokerage	NOUN
stem-6944	65	157	fees	fee	NOUN
stem-6944	65	158	;	;	PUNCT
stem-6944	65	159	➢	➢	VERB
stem-6944	65	160	purchases	purchase	NOUN
stem-6944	65	161	at	at	ADP
stem-6944	65	162	prices	price	NOUN
stem-6944	65	163	significantly	significantly	ADV
stem-6944	65	164	above	above	ADP
stem-6944	65	165	or	or	CCONJ
stem-6944	65	166	below	below	ADP
stem-6944	65	167	market	market	NOUN
stem-6944	65	168	yen	yen	NOUN
stem-6944	65	169	;	;	PUNCT
stem-6944	65	170	➢	➢	VERB
stem-6944	65	171	unusual	unusual	ADJ
stem-6944	65	172	cash	cash	NOUN
stem-6944	65	173	payments	payment	NOUN
stem-6944	65	174	,	,	PUNCT
stem-6944	65	175	purchases	purchase	NOUN
stem-6944	65	176	paid	pay	VERB
stem-6944	65	177	by	by	ADP
stem-6944	65	178	cashier	cashier	NOUN
stem-6944	65	179	's	's	PART
stem-6944	65	180	checks	check	NOUN
stem-6944	65	181	,	,	PUNCT
stem-6944	65	182	transfers	transfer	NOUN
stem-6944	65	183	to	to	PART
stem-6944	65	184	numbered	number	VERB
stem-6944	65	185	bank	bank	NOUN
stem-6944	65	186	accounts	account	NOUN
stem-6944	65	187	;	;	PUNCT
stem-6944	65	188	➢	➢	VERB
stem-6944	65	189	unusual	unusual	ADJ
stem-6944	65	190	transactions	transaction	NOUN
stem-6944	65	191	with	with	ADP
stem-6944	65	192	companies	company	NOUN
stem-6944	65	193	registered	register	VERB
stem-6944	65	194	in	in	ADP
stem-6944	65	195	tax	tax	NOUN
stem-6944	65	196	havens	haven	NOUN
stem-6944	65	197	;	;	PUNCT
stem-6944	65	198	➢	➢	VERB
stem-6944	65	199	transfers	transfer	NOUN
stem-6944	65	200	of	of	ADP
stem-6944	65	201	payments	payment	NOUN
stem-6944	65	202	for	for	ADP
stem-6944	65	203	goods	good	NOUN
stem-6944	65	204	and	and	CCONJ
stem-6944	65	205	services	service	NOUN
stem-6944	65	206	to	to	ADP
stem-6944	65	207	a	a	DET
stem-6944	65	208	country	country	NOUN
stem-6944	65	209	other	other	ADJ
stem-6944	65	210	than	than	ADP
stem-6944	65	211	the	the	DET
stem-6944	65	212	country	country	NOUN
stem-6944	65	213	from	from	ADP
stem-6944	65	214	which	which	PRON
stem-6944	65	215	the	the	DET
stem-6944	65	216	goods	good	NOUN
stem-6944	65	217	and	and	CCONJ
stem-6944	65	218	services	service	NOUN
stem-6944	65	219	were	be	AUX
stem-6944	65	220	supplied	supply	VERB
stem-6944	65	221	;	;	PUNCT
stem-6944	65	222	➢	➢	VERB
stem-6944	65	223	existence	existence	NOUN
stem-6944	65	224	of	of	ADP
stem-6944	65	225	an	an	DET
stem-6944	65	226	accounting	accounting	NOUN
stem-6944	65	227	system	system	NOUN
stem-6944	65	228	that	that	PRON
stem-6944	65	229	does	do	AUX
stem-6944	65	230	not	not	PART
stem-6944	65	231	adequately	adequately	ADV
stem-6944	65	232	reflect	reflect	VERB
stem-6944	65	233	transactions	transaction	NOUN
stem-6944	65	234	and	and	CCONJ
stem-6944	65	235	provide	provide	VERB
stem-6944	65	236	sufficient	sufficient	ADJ
stem-6944	65	237	evidence	evidence	NOUN
stem-6944	65	238	for	for	ADP
stem-6944	65	239	audit	audit	NOUN
stem-6944	65	240	;	;	PUNCT
stem-6944	66	1	➢	➢	VERB
stem-6944	66	2	business	business	NOUN
stem-6944	66	3	transactions	transaction	NOUN
stem-6944	66	4	that	that	PRON
stem-6944	66	5	are	be	AUX
stem-6944	66	6	not	not	PART
stem-6944	66	7	properly	properly	ADV
stem-6944	66	8	recorded	record	VERB
stem-6944	66	9	;	;	PUNCT
stem-6944	66	10	➢	➢	VERB
stem-6944	66	11	comments	comment	NOUN
stem-6944	66	12	in	in	ADP
stem-6944	66	13	the	the	DET
stem-6944	66	14	media	medium	NOUN
stem-6944	66	15	.	.	PUNCT
stem-6944	67	1	the	the	DET
stem-6944	67	2	auditor	auditor	NOUN
stem-6944	67	3	has	have	VERB
stem-6944	67	4	the	the	DET
stem-6944	67	5	right	right	NOUN
stem-6944	67	6	to	to	PART
stem-6944	67	7	report	report	VERB
stem-6944	67	8	non	non	ADJ
stem-6944	67	9	-	-	NOUN
stem-6944	67	10	compliance	compliance	NOUN
stem-6944	67	11	with	with	ADP
stem-6944	67	12	the	the	DET
stem-6944	67	13	law	law	NOUN
stem-6944	67	14	to	to	ADP
stem-6944	67	15	the	the	DET
stem-6944	67	16	organization	organization	NOUN
stem-6944	67	17	's	's	PART
stem-6944	67	18	management	management	NOUN
stem-6944	67	19	,	,	PUNCT
stem-6944	67	20	users	user	NOUN
stem-6944	67	21	of	of	ADP
stem-6944	67	22	the	the	DET
stem-6944	67	23	audit	audit	NOUN
stem-6944	67	24	report	report	NOUN
stem-6944	67	25	,	,	PUNCT
stem-6944	67	26	regulatory	regulatory	ADJ
stem-6944	67	27	authorities	authority	NOUN
stem-6944	67	28	and	and	CCONJ
stem-6944	67	29	law	law	NOUN
stem-6944	67	30	enforcement	enforcement	NOUN
stem-6944	67	31	agencies	agency	NOUN
stem-6944	67	32	.	.	PUNCT
stem-6944	68	1	in	in	ADP
stem-6944	68	2	doing	do	VERB
stem-6944	68	3	so	so	ADV
stem-6944	68	4	,	,	PUNCT
stem-6944	68	5	he	he	PRON
stem-6944	68	6	must	must	AUX
stem-6944	68	7	comply	comply	VERB
stem-6944	68	8	with	with	ADP
stem-6944	68	9	certain	certain	ADJ
stem-6944	68	10	rules	rule	NOUN
stem-6944	68	11	.	.	PUNCT
stem-6944	69	1	the	the	DET
stem-6944	69	2	auditor	auditor	NOUN
stem-6944	69	3	reports	report	VERB
stem-6944	69	4	any	any	DET
stem-6944	69	5	identified	identified	ADJ
stem-6944	69	6	non	non	NOUN
stem-6944	69	7	-	-	NOUN
stem-6944	69	8	compliance	compliance	NOUN
stem-6944	69	9	with	with	ADP
stem-6944	69	10	the	the	DET
stem-6944	69	11	law	law	NOUN
stem-6944	69	12	to	to	ADP
stem-6944	69	13	the	the	DET
stem-6944	69	14	audit	audit	NOUN
stem-6944	69	15	committee	committee	NOUN
stem-6944	69	16	,	,	PUNCT
stem-6944	69	17	the	the	DET
stem-6944	69	18	board	board	NOUN
stem-6944	69	19	of	of	ADP
stem-6944	69	20	334	334	NUM
stem-6944	69	21	american	american	ADJ
stem-6944	69	22	journal	journal	PROPN
stem-6944	69	23	of	of	ADP
stem-6944	69	24	language	language	NOUN
stem-6944	69	25	,	,	PUNCT
stem-6944	69	26	literacy	literacy	NOUN
stem-6944	69	27	and	and	CCONJ
stem-6944	69	28	learning	learn	VERB
stem-6944	69	29	in	in	ADP
stem-6944	69	30	stem	stem	NOUN
stem-6944	69	31	education	education	NOUN
stem-6944	69	32	www	www	PROPN
stem-6944	69	33	.	.	PUNCT
stem-6944	70	1	grnjournal.us	grnjournal.us	X
stem-6944	70	2	directors	director	NOUN
stem-6944	70	3	,	,	PUNCT
stem-6944	70	4	and	and	CCONJ
stem-6944	70	5	the	the	DET
stem-6944	70	6	organization	organization	NOUN
stem-6944	70	7	's	's	PART
stem-6944	70	8	top	top	ADJ
stem-6944	70	9	management	management	NOUN
stem-6944	70	10	.	.	PUNCT
stem-6944	71	1	in	in	ADP
stem-6944	71	2	minor	minor	ADJ
stem-6944	71	3	cases	case	NOUN
stem-6944	71	4	or	or	CCONJ
stem-6944	71	5	if	if	SCONJ
stem-6944	71	6	there	there	PRON
stem-6944	71	7	are	be	VERB
stem-6944	71	8	no	no	DET
stem-6944	71	9	consequences	consequence	NOUN
stem-6944	71	10	,	,	PUNCT
stem-6944	71	11	the	the	DET
stem-6944	71	12	auditor	auditor	NOUN
stem-6944	71	13	may	may	AUX
stem-6944	71	14	not	not	PART
stem-6944	71	15	report	report	VERB
stem-6944	71	16	non	non	ADJ
stem-6944	71	17	-	-	NOUN
stem-6944	71	18	compliance	compliance	NOUN
stem-6944	71	19	with	with	ADP
stem-6944	71	20	the	the	DET
stem-6944	71	21	law	law	NOUN
stem-6944	71	22	.	.	PUNCT
stem-6944	72	1	in	in	ADP
stem-6944	72	2	addition	addition	NOUN
stem-6944	72	3	,	,	PUNCT
stem-6944	72	4	the	the	DET
stem-6944	72	5	auditor	auditor	NOUN
stem-6944	72	6	may	may	AUX
stem-6944	72	7	agree	agree	VERB
stem-6944	72	8	in	in	ADP
stem-6944	72	9	advance	advance	NOUN
stem-6944	72	10	with	with	ADP
stem-6944	72	11	management	management	NOUN
stem-6944	72	12	on	on	ADP
stem-6944	72	13	the	the	DET
stem-6944	72	14	nature	nature	NOUN
stem-6944	72	15	of	of	ADP
stem-6944	72	16	the	the	DET
stem-6944	72	17	issues	issue	NOUN
stem-6944	72	18	to	to	PART
stem-6944	72	19	be	be	AUX
stem-6944	72	20	reported	report	VERB
stem-6944	72	21	.	.	PUNCT
stem-6944	73	1	however	however	ADV
stem-6944	73	2	,	,	PUNCT
stem-6944	73	3	if	if	SCONJ
stem-6944	73	4	non	non	NOUN
stem-6944	73	5	-	-	NOUN
stem-6944	73	6	compliance	compliance	NOUN
stem-6944	73	7	with	with	ADP
stem-6944	73	8	the	the	DET
stem-6944	73	9	law	law	NOUN
stem-6944	73	10	is	be	AUX
stem-6944	73	11	intentional	intentional	ADJ
stem-6944	73	12	and	and	CCONJ
stem-6944	73	13	material	material	NOUN
stem-6944	73	14	,	,	PUNCT
stem-6944	73	15	the	the	DET
stem-6944	73	16	auditor	auditor	NOUN
stem-6944	73	17	must	must	AUX
stem-6944	73	18	immediately	immediately	ADV
stem-6944	73	19	report	report	VERB
stem-6944	73	20	this	this	DET
stem-6944	73	21	fact	fact	NOUN
stem-6944	73	22	.	.	PUNCT
stem-6944	74	1	if	if	SCONJ
stem-6944	74	2	the	the	DET
stem-6944	74	3	auditor	auditor	NOUN
stem-6944	74	4	has	have	VERB
stem-6944	74	5	information	information	NOUN
stem-6944	74	6	that	that	SCONJ
stem-6944	74	7	the	the	DET
stem-6944	74	8	management	management	NOUN
stem-6944	74	9	of	of	ADP
stem-6944	74	10	the	the	DET
stem-6944	74	11	organization	organization	NOUN
stem-6944	74	12	is	be	AUX
stem-6944	74	13	involved	involve	VERB
stem-6944	74	14	in	in	ADP
stem-6944	74	15	the	the	DET
stem-6944	74	16	fact	fact	NOUN
stem-6944	74	17	of	of	ADP
stem-6944	74	18	noncompliance	noncompliance	NOUN
stem-6944	74	19	with	with	ADP
stem-6944	74	20	the	the	DET
stem-6944	74	21	law	law	NOUN
stem-6944	74	22	(	(	PUNCT
stem-6944	74	23	including	include	VERB
stem-6944	74	24	the	the	DET
stem-6944	74	25	board	board	NOUN
stem-6944	74	26	of	of	ADP
stem-6944	74	27	directors	director	NOUN
stem-6944	74	28	)	)	PUNCT
stem-6944	74	29	,	,	PUNCT
stem-6944	74	30	he	he	PRON
stem-6944	74	31	is	be	AUX
stem-6944	74	32	obliged	oblige	VERB
stem-6944	74	33	to	to	PART
stem-6944	74	34	inform	inform	VERB
stem-6944	74	35	the	the	DET
stem-6944	74	36	superior	superior	ADJ
stem-6944	74	37	body	body	NOUN
stem-6944	74	38	of	of	ADP
stem-6944	74	39	the	the	DET
stem-6944	74	40	organization	organization	NOUN
stem-6944	74	41	,	,	PUNCT
stem-6944	74	42	the	the	DET
stem-6944	74	43	audit	audit	NOUN
stem-6944	74	44	commission	commission	NOUN
stem-6944	74	45	or	or	CCONJ
stem-6944	74	46	the	the	DET
stem-6944	74	47	supervisory	supervisory	ADJ
stem-6944	74	48	board	board	NOUN
stem-6944	74	49	of	of	ADP
stem-6944	74	50	this	this	DET
stem-6944	74	51	superior	superior	ADJ
stem-6944	74	52	organization	organization	NOUN
stem-6944	74	53	.	.	PUNCT
stem-6944	75	1	users	user	NOUN
stem-6944	75	2	of	of	ADP
stem-6944	75	3	financial	financial	ADJ
stem-6944	75	4	statements	statement	NOUN
stem-6944	75	5	are	be	AUX
stem-6944	75	6	informed	inform	VERB
stem-6944	75	7	of	of	ADP
stem-6944	75	8	non	non	ADJ
stem-6944	75	9	-	-	NOUN
stem-6944	75	10	compliance	compliance	NOUN
stem-6944	75	11	with	with	ADP
stem-6944	75	12	legislation	legislation	NOUN
stem-6944	75	13	through	through	ADP
stem-6944	75	14	the	the	DET
stem-6944	75	15	auditor	auditor	NOUN
stem-6944	75	16	's	's	PART
stem-6944	75	17	report	report	NOUN
stem-6944	75	18	.	.	PUNCT
stem-6944	76	1	if	if	SCONJ
stem-6944	76	2	the	the	DET
stem-6944	76	3	auditor	auditor	NOUN
stem-6944	76	4	has	have	AUX
stem-6944	76	5	discovered	discover	VERB
stem-6944	76	6	a	a	DET
stem-6944	76	7	material	material	ADJ
stem-6944	76	8	fact	fact	NOUN
stem-6944	76	9	of	of	ADP
stem-6944	76	10	non	non	NOUN
stem-6944	76	11	-	-	NOUN
stem-6944	76	12	compliance	compliance	NOUN
stem-6944	76	13	with	with	ADP
stem-6944	76	14	legislation	legislation	NOUN
stem-6944	76	15	,	,	PUNCT
stem-6944	76	16	he	he	PRON
stem-6944	76	17	or	or	CCONJ
stem-6944	76	18	she	she	PRON
stem-6944	76	19	should	should	AUX
stem-6944	76	20	express	express	VERB
stem-6944	76	21	a	a	DET
stem-6944	76	22	qualified	qualified	ADJ
stem-6944	76	23	opinion	opinion	NOUN
stem-6944	76	24	or	or	CCONJ
stem-6944	76	25	an	an	DET
stem-6944	76	26	adverse	adverse	ADJ
stem-6944	76	27	opinion	opinion	NOUN
stem-6944	76	28	.	.	PUNCT
stem-6944	77	1	the	the	DET
stem-6944	77	2	entity	entity	NOUN
stem-6944	77	3	may	may	AUX
stem-6944	77	4	prevent	prevent	VERB
stem-6944	77	5	the	the	DET
stem-6944	77	6	auditor	auditor	NOUN
stem-6944	77	7	from	from	ADP
stem-6944	77	8	obtaining	obtain	VERB
stem-6944	77	9	sufficient	sufficient	ADJ
stem-6944	77	10	and	and	CCONJ
stem-6944	77	11	appropriate	appropriate	ADJ
stem-6944	77	12	audit	audit	NOUN
stem-6944	77	13	evidence	evidence	NOUN
stem-6944	77	14	regarding	regard	VERB
stem-6944	77	15	facts	fact	NOUN
stem-6944	77	16	of	of	ADP
stem-6944	77	17	non	non	ADJ
stem-6944	77	18	-	-	NOUN
stem-6944	77	19	compliance	compliance	NOUN
stem-6944	77	20	with	with	ADP
stem-6944	77	21	laws	law	NOUN
stem-6944	77	22	and	and	CCONJ
stem-6944	77	23	regulations	regulation	NOUN
stem-6944	77	24	.	.	PUNCT
stem-6944	78	1	in	in	ADP
stem-6944	78	2	this	this	DET
stem-6944	78	3	case	case	NOUN
stem-6944	78	4	,	,	PUNCT
stem-6944	78	5	the	the	DET
stem-6944	78	6	auditor	auditor	NOUN
stem-6944	78	7	should	should	AUX
stem-6944	78	8	express	express	VERB
stem-6944	78	9	a	a	DET
stem-6944	78	10	qualified	qualified	ADJ
stem-6944	78	11	opinion	opinion	NOUN
stem-6944	78	12	or	or	CCONJ
stem-6944	78	13	disclaim	disclaim	VERB
stem-6944	78	14	an	an	DET
stem-6944	78	15	opinion	opinion	NOUN
stem-6944	78	16	based	base	VERB
stem-6944	78	17	on	on	ADP
stem-6944	78	18	the	the	DET
stem-6944	78	19	limitation	limitation	NOUN
stem-6944	78	20	of	of	ADP
stem-6944	78	21	the	the	DET
stem-6944	78	22	scope	scope	NOUN
stem-6944	78	23	of	of	ADP
stem-6944	78	24	the	the	DET
stem-6944	78	25	audit	audit	NOUN
stem-6944	78	26	.	.	PUNCT
stem-6944	79	1	conclusion	conclusion	NOUN
stem-6944	79	2	when	when	SCONJ
stem-6944	79	3	conducting	conduct	VERB
stem-6944	79	4	an	an	DET
stem-6944	79	5	audit	audit	NOUN
stem-6944	79	6	,	,	PUNCT
stem-6944	79	7	the	the	DET
stem-6944	79	8	auditor	auditor	NOUN
stem-6944	79	9	must	must	AUX
stem-6944	79	10	comply	comply	VERB
stem-6944	79	11	with	with	ADP
stem-6944	79	12	the	the	DET
stem-6944	79	13	basic	basic	ADJ
stem-6944	79	14	ethical	ethical	ADJ
stem-6944	79	15	principle	principle	NOUN
stem-6944	79	16	of	of	ADP
stem-6944	79	17	confidentiality	confidentiality	NOUN
stem-6944	79	18	of	of	ADP
stem-6944	79	19	information	information	NOUN
stem-6944	79	20	.	.	PUNCT
stem-6944	80	1	following	follow	VERB
stem-6944	80	2	this	this	DET
stem-6944	80	3	principle	principle	NOUN
stem-6944	80	4	does	do	AUX
stem-6944	80	5	not	not	PART
stem-6944	80	6	allow	allow	VERB
stem-6944	80	7	the	the	DET
stem-6944	80	8	auditor	auditor	NOUN
stem-6944	80	9	to	to	PART
stem-6944	80	10	report	report	VERB
stem-6944	80	11	facts	fact	NOUN
stem-6944	80	12	of	of	ADP
stem-6944	80	13	non	non	NOUN
stem-6944	80	14	-	-	NOUN
stem-6944	80	15	compliance	compliance	NOUN
stem-6944	80	16	with	with	ADP
stem-6944	80	17	the	the	DET
stem-6944	80	18	law	law	NOUN
stem-6944	80	19	to	to	ADP
stem-6944	80	20	third	third	ADJ
stem-6944	80	21	parties	party	NOUN
stem-6944	80	22	(	(	PUNCT
stem-6944	80	23	regulatory	regulatory	ADJ
stem-6944	80	24	authorities	authority	NOUN
stem-6944	80	25	and	and	CCONJ
stem-6944	80	26	law	law	NOUN
stem-6944	80	27	enforcement	enforcement	NOUN
stem-6944	80	28	agencies	agency	NOUN
stem-6944	80	29	)	)	PUNCT
stem-6944	80	30	.	.	PUNCT
stem-6944	81	1	however	however	ADV
stem-6944	81	2	,	,	PUNCT
stem-6944	81	3	there	there	PRON
stem-6944	81	4	are	be	VERB
stem-6944	81	5	circumstances	circumstance	NOUN
stem-6944	81	6	in	in	ADP
stem-6944	81	7	which	which	PRON
stem-6944	81	8	the	the	DET
stem-6944	81	9	auditor	auditor	NOUN
stem-6944	81	10	has	have	VERB
stem-6944	81	11	the	the	DET
stem-6944	81	12	right	right	NOUN
stem-6944	81	13	not	not	PART
stem-6944	81	14	to	to	PART
stem-6944	81	15	comply	comply	VERB
stem-6944	81	16	with	with	ADP
stem-6944	81	17	the	the	DET
stem-6944	81	18	requirement	requirement	NOUN
stem-6944	81	19	of	of	ADP
stem-6944	81	20	confidentiality	confidentiality	NOUN
stem-6944	81	21	of	of	ADP
stem-6944	81	22	information	information	NOUN
stem-6944	81	23	.	.	PUNCT
stem-6944	82	1	compliance	compliance	NOUN
stem-6944	82	2	with	with	ADP
stem-6944	82	3	confidentiality	confidentiality	NOUN
stem-6944	82	4	by	by	ADP
stem-6944	82	5	the	the	DET
stem-6944	82	6	auditor	auditor	NOUN
stem-6944	82	7	is	be	AUX
stem-6944	82	8	not	not	PART
stem-6944	82	9	mandatory	mandatory	ADJ
stem-6944	82	10	by	by	ADP
stem-6944	82	11	law	law	NOUN
stem-6944	82	12	or	or	CCONJ
stem-6944	82	13	court	court	NOUN
stem-6944	82	14	decision	decision	NOUN
stem-6944	82	15	.	.	PUNCT
stem-6944	83	1	for	for	ADP
stem-6944	83	2	example	example	NOUN
stem-6944	83	3	,	,	PUNCT
stem-6944	83	4	in	in	ADP
stem-6944	83	5	some	some	DET
stem-6944	83	6	countries	country	NOUN
stem-6944	83	7	,	,	PUNCT
stem-6944	83	8	auditors	auditor	NOUN
stem-6944	83	9	are	be	AUX
stem-6944	83	10	required	require	VERB
stem-6944	83	11	to	to	PART
stem-6944	83	12	inform	inform	VERB
stem-6944	83	13	regulatory	regulatory	ADJ
stem-6944	83	14	authorities	authority	NOUN
stem-6944	83	15	about	about	ADP
stem-6944	83	16	non	non	NOUN
stem-6944	83	17	-	-	NOUN
stem-6944	83	18	compliance	compliance	NOUN
stem-6944	83	19	with	with	ADP
stem-6944	83	20	the	the	DET
stem-6944	83	21	law	law	NOUN
stem-6944	83	22	by	by	ADP
stem-6944	83	23	financial	financial	ADJ
stem-6944	83	24	institutions	institution	NOUN
stem-6944	83	25	.	.	PUNCT
stem-6944	84	1	in	in	ADP
stem-6944	84	2	such	such	ADJ
stem-6944	84	3	circumstances	circumstance	NOUN
stem-6944	84	4	,	,	PUNCT
stem-6944	84	5	the	the	DET
stem-6944	84	6	auditor	auditor	NOUN
stem-6944	84	7	should	should	AUX
stem-6944	84	8	obtain	obtain	VERB
stem-6944	84	9	legal	legal	ADJ
stem-6944	84	10	advice	advice	NOUN
stem-6944	84	11	.	.	PUNCT
stem-6944	85	1	references	reference	NOUN
stem-6944	85	2	1	1	NUM
stem-6944	85	3	.	.	PUNCT
stem-6944	86	1	хамдамов	хамдамов	PROPN
stem-6944	86	2	б.к	б.к	PROPN
stem-6944	86	3	.	.	PROPN
stem-6944	86	4	аудит	аудит	PROPN
stem-6944	86	5	халқаро	халқаро	PROPN
stem-6944	86	6	стандатлари	стандатлари	PROPN
stem-6944	86	7	:	:	PUNCT
stem-6944	86	8	дарслик	дарслик	PROPN
stem-6944	87	1	-т	-т	PROPN
stem-6944	87	2	.	.	PROPN
stem-6944	87	3	:	:	PUNCT
stem-6944	87	4	“	"	PUNCT
stem-6944	87	5	iqtisod	iqtisod	ADJ
stem-6944	87	6	-	-	PUNCT
stem-6944	87	7	moliya	moliya	NOUN
stem-6944	87	8	”	"	PUNCT
stem-6944	87	9	,	,	PUNCT
stem-6944	87	10	2020й	2020й	NUM
stem-6944	87	11	.	.	PUNCT
stem-6944	88	1	–	–	PUNCT
stem-6944	88	2	290	290	NUM
stem-6944	88	3	б	б	NOUN
stem-6944	88	4	.	.	NOUN
stem-6944	88	5	2	2	NUM
stem-6944	88	6	.	.	X
stem-6944	88	7	туйчиев	туйчиев	PROPN
stem-6944	88	8	а	а	PROPN
stem-6944	88	9	.	.	PROPN
stem-6944	88	10	,	,	PUNCT
stem-6944	88	11	қўзиев	қўзиев	VERB
stem-6944	88	12	и	и	PROPN
stem-6944	88	13	.	.	PROPN
stem-6944	88	14	,	,	PUNCT
stem-6944	88	15	авлоқулов	авлоқулов	VERB
stem-6944	88	16	а	а	X
stem-6944	88	17	.	.	PROPN
stem-6944	88	18	,	,	PUNCT
stem-6944	88	19	шеримбетов	шеримбетов	VERB
stem-6944	88	20	и	и	PROPN
stem-6944	88	21	.	.	PROPN
stem-6944	88	22	,	,	PUNCT
stem-6944	89	1	авазов	авазов	PROPN
stem-6944	89	2	и	и	PROPN
stem-6944	89	3	.	.	PROPN
stem-6944	89	4	аудит	аудит	PROPN
stem-6944	89	5	.	.	PUNCT
stem-6944	90	1	дарслик	дарслик	PROPN
stem-6944	90	2	.	.	PUNCT
stem-6944	91	1	–	–	PUNCT
stem-6944	91	2	т	т	X
stem-6944	91	3	.	.	PUNCT
stem-6944	91	4	:	:	PUNCT
stem-6944	91	5	“	"	PUNCT
stem-6944	91	6	iqtisod	iqtisod	ADJ
stem-6944	91	7	-	-	PUNCT
stem-6944	91	8	moliya	moliya	NOUN
stem-6944	91	9	”	"	PUNCT
stem-6944	91	10	,	,	PUNCT
stem-6944	91	11	2019	2019	NUM
stem-6944	91	12	.	.	PUNCT
stem-6944	91	13	–	–	PUNCT
stem-6944	91	14	620б	620б	NUM
stem-6944	91	15	.	.	PUNCT
stem-6944	92	1	3	3	X
stem-6944	92	2	.	.	X
stem-6944	92	3	кузиев	кузиев	PROPN
stem-6944	92	4	и	и	PROPN
stem-6944	92	5	.	.	PROPN
stem-6944	92	6	,	,	PUNCT
stem-6944	92	7	туйчиев	туйчиев	PROPN
stem-6944	92	8	а	а	PROPN
stem-6944	92	9	.	.	PROPN
stem-6944	92	10	,	,	PUNCT
stem-6944	92	11	хожиев	хожиев	PROPN
stem-6944	93	1	м	м	X
stem-6944	93	2	.	.	PROPN
stem-6944	93	3	,	,	PUNCT
stem-6944	93	4	якубов	якубов	NOUN
stem-6944	93	5	м	м	X
stem-6944	93	6	.	.	PUNCT
stem-6944	94	1	внутренний	внутренний	PROPN
stem-6944	94	2	аудит	аудит	PROPN
stem-6944	94	3	.	.	PUNCT
stem-6944	95	1	“	"	PUNCT
stem-6944	95	2	iqtisod	iqtisod	ADJ
stem-6944	95	3	-	-	PUNCT
stem-6944	95	4	moliya	moliya	NOUN
stem-6944	95	5	”	"	PUNCT
stem-6944	95	6	,	,	PUNCT
stem-6944	95	7	2019	2019	NUM
stem-6944	95	8	г	г	NOUN
stem-6944	95	9	.	.	PROPN
stem-6944	95	10	–	–	PUNCT
stem-6944	95	11	421стр	421стр	NUM
stem-6944	95	12	.	.	PUNCT
stem-6944	95	13	”	"	PUNCT
stem-6944	96	1	4	4	NUM
stem-6944	96	2	.	.	PUNCT
stem-6944	96	3	alvin	alvin	PROPN
stem-6944	96	4	a.	a.	PROPN
stem-6944	96	5	arens	arens	PROPN
stem-6944	96	6	,	,	PUNCT
stem-6944	96	7	randal	randal	PROPN
stem-6944	96	8	j.	j.	PROPN
stem-6944	96	9	elder	elder	PROPN
stem-6944	96	10	,	,	PUNCT
stem-6944	96	11	mark	mark	PROPN
stem-6944	96	12	s.	s.	PROPN
stem-6944	96	13	beasley	beasley	PROPN
stem-6944	96	14	.	.	PUNCT
stem-6944	97	1	auditing	auditing	NOUN
stem-6944	97	2	and	and	CCONJ
stem-6944	97	3	assurance	assurance	NOUN
stem-6944	97	4	services	service	NOUN
stem-6944	97	5	with	with	ADP
stem-6944	97	6	acl	acl	PROPN
stem-6944	97	7	software	software	PROPN
stem-6944	97	8	cd	cd	PROPN
stem-6944	97	9	(	(	PUNCT
stem-6944	97	10	15th	15th	NOUN
stem-6944	97	11	edition	edition	NOUN
stem-6944	97	12	)	)	PUNCT
stem-6944	97	13	15th	15th	NOUN
stem-6944	97	14	edition	edition	NOUN
stem-6944	97	15	5	5	NUM
stem-6944	97	16	.	.	PUNCT
stem-6944	97	17	w	w	PROPN
stem-6944	97	18	f	f	PROPN
stem-6944	97	19	messier	messier	X
stem-6944	97	20	jr	jr	PROPN
stem-6944	97	21	,	,	PUNCT
stem-6944	97	22	s	s	PART
stem-6944	97	23	m	m	VERB
stem-6944	97	24	glover	glover	ADJ
stem-6944	97	25	,	,	PUNCT
stem-6944	97	26	and	and	CCONJ
stem-6944	97	27	d	d	X
stem-6944	97	28	f	f	PROPN
stem-6944	97	29	prawitt	prawitt	X
stem-6944	97	30	(	(	PUNCT
stem-6944	97	31	2006	2006	NUM
stem-6944	97	32	)	)	PUNCT
stem-6944	97	33	,	,	PUNCT
stem-6944	97	34	auditing	auditing	NOUN
stem-6944	97	35	and	and	CCONJ
stem-6944	97	36	assurance	assurance	NOUN
stem-6944	97	37	services	service	NOUN
stem-6944	97	38	a	a	DET
stem-6944	97	39	systematic	systematic	ADJ
stem-6944	97	40	approach	approach	NOUN
stem-6944	97	41	,	,	PUNCT
stem-6944	97	42	mcgraw	mcgraw	PROPN
stem-6944	97	43	hill	hill	PROPN
stem-6944	97	44	irwin	irwin	PROPN
stem-6944	97	45	,	,	PUNCT
stem-6944	97	46	4th	4th	ADJ
stem-6944	97	47	edition	edition	NOUN
stem-6944	97	48	6	6	NUM
stem-6944	97	49	.	.	PUNCT
stem-6944	97	50	аудит	аудит	PROPN
stem-6944	97	51	:	:	PUNCT
stem-6944	97	52	теория	теория	PROPN
stem-6944	97	53	и	и	PROPN
stem-6944	97	54	практика	практика	NOUN
stem-6944	97	55	:	:	PUNCT
stem-6944	97	56	учебник/	учебник/	NUM
stem-6944	97	57	л.и.варонина	л.и.варонина	PROPN
stem-6944	97	58	.	.	PUNCT
stem-6944	98	1	–	–	PUNCT
stem-6944	98	2	м	м	X
stem-6944	98	3	.	.	PUNCT
stem-6944	98	4	:	:	PUNCT
stem-6944	98	5	«	«	PUNCT
stem-6944	98	6	омега	омега	NOUN
stem-6944	98	7	-	-	PUNCT
stem-6944	98	8	л	л	NOUN
stem-6944	98	9	»	»	NOUN
stem-6944	98	10	,	,	PUNCT
stem-6944	98	11	2012	2012	NUM
stem-6944	98	12	.	.	PUNCT
stem-6944	99	1	-647	-647	PROPN
stem-6944	99	2	с	с	PROPN
stem-6944	99	3	.	.	PROPN
stem-6944	100	1	7	7	NUM
stem-6944	100	2	.	.	X
stem-6944	100	3	одегов	одегов	PROPN
stem-6944	100	4	ю.г	ю.г	PROPN
stem-6944	100	5	.	.	PROPN
stem-6944	100	6	,	,	PUNCT
stem-6944	100	7	никонова	никонова	NOUN
stem-6944	100	8	т.в	т.в	PROPN
stem-6944	100	9	.	.	PROPN
stem-6944	100	10	аудит	аудит	PROPN
stem-6944	100	11	и	и	PROPN
stem-6944	100	12	контроллинг	контроллинг	NOUN
stem-6944	100	13	персонала	персонала	ADJ
stem-6944	100	14	:	:	PUNCT
stem-6944	100	15	учебник	учебник	PROPN
stem-6944	100	16	.	.	PUNCT
stem-6944	101	1	2	2	NUM
stem-6944	101	2	-	-	PUNCT
stem-6944	101	3	е	е	PRON
stem-6944	101	4	изд	изд	NOUN
stem-6944	101	5	.	.	PUNCT
stem-6944	101	6	и	и	PROPN
stem-6944	101	7	доп	доп	PROPN
stem-6944	101	8	.	.	PUNCT
stem-6944	102	1	–	–	PUNCT
stem-6944	102	2	м	м	X
stem-6944	102	3	.	.	PUNCT
stem-6944	102	4	:	:	PUNCT
stem-6944	102	5	“	"	PUNCT
stem-6944	102	6	альфа	альфа	PROPN
stem-6944	102	7	пресс	пресс	NOUN
stem-6944	102	8	”	"	PUNCT
stem-6944	102	9	,	,	PUNCT
stem-6944	102	10	2010	2010	NUM
stem-6944	102	11	.	.	PUNCT
stem-6944	102	12	–	–	PUNCT
stem-6944	102	13	672	672	NUM
stem-6944	102	14	с	с	NOUN
stem-6944	102	15	.	.	PROPN
stem-6944	102	16	8	8	NUM
stem-6944	102	17	.	.	PUNCT
stem-6944	103	1	подольский	подольский	PROPN
stem-6944	103	2	в	в	PROPN
stem-6944	103	3	.	.	PROPN
stem-6944	103	4	аудит	аудит	PROPN
stem-6944	103	5	.	.	PUNCT
stem-6944	104	1	учебник	учебник	PROPN
stem-6944	104	2	.	.	PUNCT
stem-6944	105	1	–	–	PUNCT
stem-6944	105	2	м	м	X
stem-6944	105	3	.	.	PUNCT
stem-6944	105	4	:	:	PUNCT
stem-6944	106	1	изд	изд	PROPN
stem-6944	106	2	.	.	PROPN
stem-6944	106	3	юрайт	юрайт	PROPN
stem-6944	106	4	,	,	PUNCT
stem-6944	106	5	2010	2010	NUM
stem-6944	106	6	.	.	PUNCT
stem-6944	107	1	–	–	PUNCT
stem-6944	107	2	605	605	NUM
stem-6944	107	3	стр	стр	NOUN
stem-6944	107	4	.	.	PUNCT
stem-6944	108	1	9	9	X
stem-6944	108	2	.	.	X
stem-6944	108	3	хайдаров	хайдаров	PROPN
stem-6944	108	4	р	р	PROPN
stem-6944	108	5	.	.	PROPN
stem-6944	108	6	,	,	PUNCT
stem-6944	108	7	файзиев	файзиев	PROPN
stem-6944	108	8	ш	ш	PROPN
stem-6944	108	9	.	.	PUNCT
stem-6944	109	1	внутренний	внутренний	PROPN
stem-6944	109	2	аудит	аудит	PROPN
stem-6944	109	3	.	.	PUNCT
stem-6944	109	4	учебное	учебное	PROPN
stem-6944	109	5	пособие	пособие	PROPN
stem-6944	109	6	.	.	PUNCT
stem-6944	109	7	–	–	PUNCT
stem-6944	109	8	т	т	X
stem-6944	109	9	.	.	PUNCT
stem-6944	109	10	:	:	PUNCT
stem-6944	109	11	“	"	PUNCT
stem-6944	109	12	iqtisod	iqtisod	ADJ
stem-6944	109	13	-	-	PUNCT
stem-6944	109	14	moliya	moliya	NOUN
stem-6944	109	15	”	"	PUNCT
stem-6944	109	16	,	,	PUNCT
stem-6944	109	17	2013	2013	NUM
stem-6944	109	18	.	.	PUNCT
stem-6944	110	1	-212	-212	PROPN
stem-6944	110	2	с	с	PROPN
stem-6944	110	3	.	.	PROPN
stem-6944	111	1	10	10	NUM
stem-6944	111	2	.	.	PUNCT
stem-6944	112	1	qo‘ziyev	qo‘ziyev	PROPN
stem-6944	112	2	i.n	i.n	PROPN
stem-6944	112	3	.	.	PROPN
stem-6944	112	4	,	,	PUNCT
stem-6944	112	5	fayziev	fayziev	PROPN
stem-6944	112	6	sh.n	sh.n	PROPN
stem-6944	112	7	.	.	PROPN
stem-6944	112	8	,	,	PUNCT
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stem-6944	112	10	a.z	a.z	PROPN
stem-6944	112	11	.	.	PROPN
stem-6944	112	12	,	,	PUNCT
stem-6944	112	13	sherimbetov	sherimbetov	PROPN
stem-6944	112	14	i.x	i.x	PROPN
stem-6944	112	15	.	.	PROPN
stem-6944	113	1	ichki	ichki	PROPN
stem-6944	113	2	audit	audit	PROPN
stem-6944	113	3	.	.	PUNCT
stem-6944	114	1	o’quv	o’quv	PROPN
stem-6944	114	2	qo‘llanma	qo‘llanma	PROPN
stem-6944	114	3	.	.	PUNCT
stem-6944	115	1	t.	t.	NOUN
stem-6944	115	2	:	:	PUNCT
stem-6944	115	3	iqtisod	iqtisod	PROPN
stem-6944	115	4	-	-	PUNCT
stem-6944	115	5	moliya	moliya	NOUN
stem-6944	115	6	,	,	PUNCT
stem-6944	115	7	2015	2015	NUM
stem-6944	115	8	.	.	PUNCT
stem-6944	116	1	198	198	NUM
stem-6944	116	2	bet	bet	NOUN
stem-6944	116	3	.	.	PUNCT
stem-6944	117	1	11	11	NUM
stem-6944	117	2	.	.	PUNCT
stem-6944	118	1	булыга	булыга	PROPN
stem-6944	118	2	р	р	PROPN
stem-6944	118	3	.	.	PROPN
stem-6944	118	4	аудит	аудит	PROPN
stem-6944	118	5	:	:	PUNCT
stem-6944	118	6	учебник	учебник	PROPN
stem-6944	118	7	/	/	SYM
stem-6944	118	8	под	под	ADJ
stem-6944	118	9	ред	ред	PROPN
stem-6944	118	10	.	.	PROPN
stem-6944	118	11	булыги	булыги	PROPN
stem-6944	119	1	р.п	р.п	PROPN
stem-6944	119	2	.	.	PROPN
stem-6944	119	3	–	–	PUNCT
stem-6944	119	4	м	м	X
stem-6944	119	5	.	.	PUNCT
stem-6944	119	6	:	:	PUNCT
stem-6944	119	7	“	"	PUNCT
stem-6944	119	8	юнити	юнити	NOUN
stem-6944	119	9	–	–	PUNCT
stem-6944	119	10	дана	дана	NOUN
stem-6944	119	11	”	"	PUNCT
stem-6944	119	12	,	,	PUNCT
stem-6944	119	13	2009	2009	NUM
stem-6944	119	14	г	г	NOUN
stem-6944	119	15	.	.	PROPN
stem-6944	119	16	–	–	PUNCT
stem-6944	119	17	431	431	NUM
stem-6944	119	18	стр	стр	NOUN
stem-6944	119	19	.	.	PUNCT
stem-6944	120	1	12	12	NUM
stem-6944	120	2	.	.	PUNCT
stem-6944	121	1	сборник	сборник	VERB
stem-6944	121	2	методических	методических	ADV
stem-6944	121	3	указаний	указаний	PROPN
stem-6944	121	4	по	по	PROPN
stem-6944	121	5	аудиту/	аудиту/	NUM
stem-6944	121	6	х.косымов	х.косымов	NOUN
stem-6944	121	7	,	,	PUNCT
stem-6944	121	8	л.югай	л.югай	ADV
stem-6944	121	9	,	,	PUNCT
stem-6944	121	10	а.хошимова	а.хошимова	NOUN
stem-6944	121	11	,	,	PUNCT
stem-6944	121	12	б.пардаев	б.пардаев	NUM
stem-6944	121	13	,	,	PUNCT
stem-6944	121	14	составитель	составитель	NOUN
stem-6944	121	15	:	:	PUNCT
stem-6944	121	16	б.абдуназаров.-ташкент	б.абдуназаров.-ташкент	NUM
stem-6944	121	17	,	,	PUNCT
stem-6944	121	18	2009.-304	2009.-304	PROPN
stem-6944	121	19	с	с	PROPN
stem-6944	121	20	.	.	PROPN
stem-6944	121	21	13	13	NUM
stem-6944	121	22	.	.	PUNCT
stem-6944	122	1	xalmurzayevna	xalmurzayevna	NOUN
stem-6944	122	2	,	,	PUNCT
stem-6944	122	3	y.	y.	PROPN
stem-6944	122	4	s.	s.	PROPN
stem-6944	122	5	,	,	PUNCT
stem-6944	122	6	karimovich	karimovich	PROPN
stem-6944	122	7	,	,	PUNCT
stem-6944	122	8	s.	s.	PROPN
stem-6944	122	9	s.	s.	PROPN
stem-6944	122	10	,	,	PUNCT
stem-6944	122	11	zairjanovich	zairjanovich	PROPN
stem-6944	122	12	,	,	PUNCT
stem-6944	122	13	y.	y.	PROPN
stem-6944	122	14	s.	s.	PROPN
stem-6944	122	15	,	,	PUNCT
stem-6944	122	16	&	&	CCONJ
stem-6944	122	17	qizi	qizi	PROPN
stem-6944	122	18	,	,	PUNCT
stem-6944	122	19	x.	x.	PROPN
stem-6944	122	20	m.	m.	PROPN
stem-6944	122	21	i.	i.	PROPN
stem-6944	122	22	(	(	PUNCT
stem-6944	122	23	2021	2021	NUM
stem-6944	122	24	,	,	PUNCT
stem-6944	122	25	june	june	PROPN
stem-6944	122	26	)	)	PUNCT
stem-6944	122	27	.	.	PUNCT
stem-6944	123	1	http://www.amazon.com/alvin-a.-arens/e/b001hd443i/ref=dp_byline_cont_book_1	http://www.amazon.com/alvin-a.-arens/e/b001hd443i/ref=dp_byline_cont_book_1	PROPN
stem-6944	123	2	http://www.amazon.com/s/ref=dp_byline_sr_book_2?ie=utf8&text=randal+j.+elder&search-alias=books&field-author=randal+j.+elder&sort=relevancerank	http://www.amazon.com/s/ref=dp_byline_sr_book_2?ie=utf8&text=randal+j.+elder&search-alias=books&field-author=randal+j.+elder&sort=relevancerank	PROPN
stem-6944	123	3	http://www.amazon.com/s/ref=dp_byline_sr_book_3?ie=utf8&text=mark+s.+beasley&search-alias=books&field-author=mark+s.+beasley&sort=relevancerank	http://www.amazon.com/s/ref=dp_byline_sr_book_3?ie=utf8&text=mark+s.+beasley&search-alias=books&field-author=mark+s.+beasley&sort=relevancerank	PROPN
stem-6944	123	4	335	335	NUM
stem-6944	123	5	american	american	ADJ
stem-6944	123	6	journal	journal	PROPN
stem-6944	123	7	of	of	ADP
stem-6944	123	8	language	language	NOUN
stem-6944	123	9	,	,	PUNCT
stem-6944	123	10	literacy	literacy	NOUN
stem-6944	123	11	and	and	CCONJ
stem-6944	123	12	learning	learn	VERB
stem-6944	123	13	in	in	ADP
stem-6944	123	14	stem	stem	NOUN
stem-6944	123	15	education	education	NOUN
stem-6944	123	16	www	www	PROPN
stem-6944	123	17	.	.	PUNCT
stem-6944	124	1	grnjournal.us	grnjournal.us	X
stem-6944	124	2	importance	importance	NOUN
stem-6944	124	3	of	of	ADP
stem-6944	124	4	online	online	ADJ
stem-6944	124	5	assessment	assessment	NOUN
stem-6944	124	6	in	in	ADP
stem-6944	124	7	the	the	DET
stem-6944	124	8	e	e	NOUN
stem-6944	124	9	-	-	ADJ
stem-6944	124	10	learning	learning	ADJ
stem-6944	124	11	process	process	NOUN
stem-6944	124	12	.	.	PUNCT
stem-6944	125	1	in	in	ADP
stem-6944	125	2	archive	archive	NOUN
stem-6944	125	3	of	of	ADP
stem-6944	125	4	conferences	conference	NOUN
stem-6944	125	5	(	(	PUNCT
stem-6944	125	6	vol	vol	NOUN
stem-6944	125	7	.	.	PROPN
stem-6944	125	8	27	27	NUM
stem-6944	125	9	,	,	PUNCT
stem-6944	125	10	no	no	INTJ
stem-6944	125	11	.	.	NOUN
stem-6944	125	12	1	1	NUM
stem-6944	125	13	,	,	PUNCT
stem-6944	125	14	pp	pp	ADJ
stem-6944	125	15	.	.	PUNCT
stem-6944	125	16	16	16	NUM
stem-6944	125	17	-	-	SYM
stem-6944	125	18	17	17	NUM
stem-6944	125	19	)	)	PUNCT
stem-6944	125	20	.	.	PUNCT
stem-6944	126	1	14	14	NUM
stem-6944	126	2	.	.	PUNCT
stem-6944	126	3	xalmurzayevna	xalmurzayevna	NOUN
stem-6944	126	4	,	,	PUNCT
stem-6944	126	5	y.	y.	PROPN
stem-6944	126	6	s.	s.	PROPN
stem-6944	126	7	,	,	PUNCT
stem-6944	126	8	karimovich	karimovich	PROPN
stem-6944	126	9	,	,	PUNCT
stem-6944	126	10	s.	s.	PROPN
stem-6944	126	11	s.	s.	PROPN
stem-6944	126	12	,	,	PUNCT
stem-6944	126	13	zairjanovich	zairjanovich	PROPN
stem-6944	126	14	,	,	PUNCT
stem-6944	126	15	y.	y.	PROPN
stem-6944	126	16	s.	s.	PROPN
stem-6944	126	17	,	,	PUNCT
stem-6944	126	18	&	&	CCONJ
stem-6944	126	19	qizi	qizi	PROPN
stem-6944	126	20	,	,	PUNCT
stem-6944	126	21	x.	x.	PROPN
stem-6944	126	22	m.	m.	PROPN
stem-6944	126	23	i.	i.	PROPN
stem-6944	126	24	(	(	PUNCT
stem-6944	126	25	2021	2021	NUM
stem-6944	126	26	,	,	PUNCT
stem-6944	126	27	june	june	PROPN
stem-6944	126	28	)	)	PUNCT
stem-6944	126	29	.	.	PUNCT
stem-6944	127	1	the	the	DET
stem-6944	127	2	effectiveness	effectiveness	NOUN
stem-6944	127	3	of	of	ADP
stem-6944	127	4	quizlet	quizlet	NOUN
stem-6944	127	5	application	application	NOUN
stem-6944	127	6	towards	towards	ADP
stem-6944	127	7	students’motivation	students’motivation	NOUN
stem-6944	127	8	in	in	ADP
stem-6944	127	9	learning	learn	VERB
stem-6944	127	10	vocabulary	vocabulary	NOUN
stem-6944	127	11	.	.	PUNCT
stem-6944	128	1	in	in	ADP
stem-6944	128	2	archive	archive	NOUN
stem-6944	128	3	of	of	ADP
stem-6944	128	4	conferences	conference	NOUN
stem-6944	128	5	(	(	PUNCT
stem-6944	128	6	vol	vol	NOUN
stem-6944	128	7	.	.	PROPN
stem-6944	128	8	26	26	NUM
stem-6944	128	9	,	,	PUNCT
stem-6944	128	10	no	no	INTJ
stem-6944	128	11	.	.	NOUN
stem-6944	128	12	1	1	NUM
stem-6944	128	13	,	,	PUNCT
stem-6944	128	14	pp	pp	ADJ
stem-6944	128	15	.	.	PUNCT
stem-6944	129	1	16	16	NUM
stem-6944	129	2	-	-	SYM
stem-6944	129	3	18	18	NUM
stem-6944	129	4	)	)	PUNCT
stem-6944	129	5	.	.	PUNCT
stem-6944	130	1	15	15	NUM
stem-6944	130	2	.	.	X
stem-6944	130	3	xalmurzayevna	xalmurzayevna	NOUN
stem-6944	130	4	,	,	PUNCT
stem-6944	130	5	y.	y.	PROPN
stem-6944	130	6	s.	s.	PROPN
stem-6944	130	7	,	,	PUNCT
stem-6944	130	8	eshmanov	eshmanov	PROPN
stem-6944	130	9	,	,	PUNCT
stem-6944	130	10	g.	g.	PROPN
stem-6944	130	11	,	,	PUNCT
stem-6944	130	12	zairjanovich	zairjanovich	PROPN
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stem-6944	130	14	y.	y.	PROPN
stem-6944	130	15	s.	s.	PROPN
stem-6944	130	16	,	,	PUNCT
stem-6944	130	17	&	&	CCONJ
stem-6944	130	18	qizi	qizi	PROPN
stem-6944	130	19	,	,	PUNCT
stem-6944	130	20	x.	x.	PROPN
stem-6944	130	21	m.	m.	PROPN
stem-6944	130	22	i.	i.	PROPN
stem-6944	130	23	(	(	PUNCT
stem-6944	130	24	2021	2021	NUM
stem-6944	130	25	)	)	PUNCT
stem-6944	130	26	.	.	PUNCT
stem-6944	131	1	the	the	DET
stem-6944	131	2	usage	usage	NOUN
stem-6944	131	3	of	of	ADP
stem-6944	131	4	group	group	NOUN
stem-6944	131	5	work	work	NOUN
stem-6944	131	6	in	in	ADP
stem-6944	131	7	teaching	teach	VERB
stem-6944	131	8	english	english	PROPN
stem-6944	131	9	to	to	ADP
stem-6944	131	10	primary	primary	ADJ
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stem-6944	131	12	learners	learner	NOUN
stem-6944	131	13	.	.	PUNCT
stem-6944	132	1	conferencious	conferencious	ADJ
stem-6944	132	2	online	online	ADJ
stem-6944	132	3	,	,	PUNCT
stem-6944	132	4	86	86	NUM
stem-6944	132	5	-	-	SYM
stem-6944	132	6	88	88	NUM
stem-6944	132	7	.	.	PUNCT
stem-6944	133	1	16	16	NUM
stem-6944	133	2	.	.	PUNCT
stem-6944	134	1	yuldashev	yuldashev	PROPN
stem-6944	134	2	,	,	PUNCT
stem-6944	134	3	s.	s.	PROPN
stem-6944	134	4	z.	z.	PROPN
stem-6944	134	5	,	,	PUNCT
stem-6944	134	6	&	&	CCONJ
stem-6944	134	7	yuldasheva	yuldasheva	PROPN
stem-6944	134	8	,	,	PUNCT
stem-6944	134	9	s.	s.	PROPN
stem-6944	134	10	x.	x.	PROPN
stem-6944	134	11	(	(	PUNCT
stem-6944	134	12	2022	2022	NUM
stem-6944	134	13	)	)	PUNCT
stem-6944	134	14	.	.	PUNCT
stem-6944	135	1	learners’attitudes	learners’attitude	NOUN
stem-6944	135	2	in	in	ADP
stem-6944	135	3	learning	learn	VERB
stem-6944	135	4	english	english	PROPN
stem-6944	135	5	for	for	ADP
stem-6944	135	6	tourism	tourism	NOUN
stem-6944	135	7	using	use	VERB
stem-6944	135	8	google	google	PROPN
stem-6944	135	9	classroom	classroom	NOUN
stem-6944	135	10	in	in	ADP
stem-6944	135	11	tashkent	tashkent	PROPN
stem-6944	135	12	tourism	tourism	NOUN
stem-6944	135	13	collage	collage	NOUN
stem-6944	135	14	.	.	PUNCT
stem-6944	136	1	development	development	NOUN
stem-6944	136	2	and	and	CCONJ
stem-6944	136	3	innovations	innovation	NOUN
stem-6944	136	4	in	in	ADP
stem-6944	136	5	science	science	NOUN
stem-6944	136	6	,	,	PUNCT
stem-6944	136	7	1(1	1(1	NUM
stem-6944	136	8	)	)	PUNCT
stem-6944	136	9	,	,	PUNCT
stem-6944	136	10	93	93	NUM
stem-6944	136	11	-	-	SYM
stem-6944	136	12	100	100	NUM
stem-6944	136	13	.	.	PUNCT
stem-6944	136	14	17	17	NUM
stem-6944	136	15	.	.	X
stem-6944	137	1	zairjanovich	zairjanovich	NOUN
stem-6944	137	2	,	,	PUNCT
stem-6944	137	3	y.	y.	PROPN
stem-6944	137	4	s.	s.	PROPN
stem-6944	137	5	,	,	PUNCT
stem-6944	137	6	&	&	CCONJ
stem-6944	137	7	xalmurzayevna	xalmurzayevna	NOUN
stem-6944	137	8	,	,	PUNCT
stem-6944	137	9	y.	y.	PROPN
stem-6944	137	10	s.	s.	PROPN
stem-6944	137	11	(	(	PUNCT
stem-6944	137	12	2022	2022	NUM
stem-6944	137	13	,	,	PUNCT
stem-6944	137	14	february	february	PROPN
stem-6944	137	15	)	)	PUNCT
stem-6944	137	16	.	.	PUNCT
stem-6944	138	1	teaching	teach	VERB
stem-6944	138	2	english	english	PROPN
stem-6944	138	3	for	for	ADP
stem-6944	138	4	tourism	tourism	NOUN
stem-6944	138	5	students	student	NOUN
stem-6944	138	6	(	(	PUNCT
stem-6944	138	7	esp	esp	ADJ
stem-6944	138	8	and	and	CCONJ
stem-6944	138	9	e	e	NOUN
stem-6944	138	10	-	-	NOUN
stem-6944	138	11	learning	learning	NOUN
stem-6944	138	12	)	)	PUNCT
stem-6944	138	13	.	.	PUNCT
stem-6944	139	1	in	in	ADP
stem-6944	139	2	archive	archive	NOUN
stem-6944	139	3	of	of	ADP
stem-6944	139	4	conferences	conference	NOUN
stem-6944	139	5	(	(	PUNCT
stem-6944	139	6	pp	pp	ADJ
stem-6944	139	7	.	.	PUNCT
stem-6944	139	8	8	8	NUM
stem-6944	139	9	-	-	SYM
stem-6944	139	10	10	10	NUM
stem-6944	139	11	)	)	PUNCT
stem-6944	139	12	.	.	PUNCT
stem-6944	140	1	18	18	NUM
stem-6944	140	2	.	.	NUM
stem-6944	140	3	xalmurzayevna	xalmurzayevna	PROPN
stem-6944	140	4	,	,	PUNCT
stem-6944	140	5	y.	y.	PROPN
stem-6944	140	6	s.	s.	PROPN
stem-6944	140	7	,	,	PUNCT
stem-6944	140	8	karimovich	karimovich	PROPN
stem-6944	140	9	,	,	PUNCT
stem-6944	140	10	s.	s.	PROPN
stem-6944	140	11	s.	s.	PROPN
stem-6944	140	12	,	,	PUNCT
stem-6944	140	13	zairjanovich	zairjanovich	PROPN
stem-6944	140	14	,	,	PUNCT
stem-6944	140	15	y.	y.	PROPN
stem-6944	140	16	s.	s.	PROPN
stem-6944	140	17	,	,	PUNCT
stem-6944	140	18	&	&	CCONJ
stem-6944	140	19	qizi	qizi	PROPN
stem-6944	140	20	,	,	PUNCT
stem-6944	140	21	x.	x.	PROPN
stem-6944	140	22	m.	m.	PROPN
stem-6944	140	23	i.	i.	PROPN
stem-6944	140	24	(	(	PUNCT
stem-6944	140	25	2021	2021	NUM
stem-6944	140	26	,	,	PUNCT
stem-6944	140	27	june	june	PROPN
stem-6944	140	28	)	)	PUNCT
stem-6944	140	29	.	.	PUNCT
stem-6944	141	1	hybrid	hybrid	ADJ
stem-6944	141	2	teaching	teaching	NOUN
stem-6944	141	3	and	and	CCONJ
stem-6944	141	4	learning	learn	VERB
stem-6944	141	5	tips	tip	NOUN
stem-6944	141	6	for	for	ADP
stem-6944	141	7	teachers	teacher	NOUN
stem-6944	141	8	.	.	PUNCT
stem-6944	142	1	in	in	ADP
stem-6944	142	2	archive	archive	NOUN
stem-6944	142	3	of	of	ADP
stem-6944	142	4	conferences	conference	NOUN
stem-6944	142	5	(	(	PUNCT
stem-6944	142	6	vol	vol	NOUN
stem-6944	142	7	.	.	PROPN
stem-6944	142	8	28	28	NUM
stem-6944	142	9	,	,	PUNCT
stem-6944	142	10	no	no	INTJ
stem-6944	142	11	.	.	NOUN
stem-6944	142	12	1	1	NUM
stem-6944	142	13	,	,	PUNCT
stem-6944	142	14	pp	pp	ADJ
stem-6944	142	15	.	.	PUNCT
stem-6944	143	1	12	12	NUM
stem-6944	143	2	-	-	SYM
stem-6944	143	3	14	14	NUM
stem-6944	143	4	)	)	PUNCT
stem-6944	143	5	.	.	PUNCT
stem-6944	144	1	19	19	NUM
stem-6944	144	2	.	.	PUNCT
stem-6944	144	3	mahamadali	mahamadali	PROPN
stem-6944	144	4	turdaliyevich	turdaliyevich	PROPN
stem-6944	144	5	toshxonov	toshxonov	PROPN
stem-6944	144	6	,	,	PUNCT
stem-6944	144	7	sherzod	sherzod	NOUN
stem-6944	144	8	zairjanovich	zairjanovich	PROPN
stem-6944	144	9	yuldashev	yuldashev	PROPN
stem-6944	144	10	.	.	PUNCT
stem-6944	145	1	(	(	PUNCT
stem-6944	145	2	2022	2022	NUM
stem-6944	145	3	,	,	PUNCT
stem-6944	145	4	october	october	PROPN
stem-6944	145	5	)	)	PUNCT
stem-6944	145	6	theoretical	theoretical	ADJ
stem-6944	145	7	and	and	CCONJ
stem-6944	145	8	practical	practical	ADJ
stem-6944	145	9	issues	issue	NOUN
stem-6944	145	10	of	of	ADP
stem-6944	145	11	teaching	teach	VERB
stem-6944	145	12	foreign	foreign	ADJ
stem-6944	145	13	languages	language	NOUN
stem-6944	145	14	in	in	ADP
stem-6944	145	15	institute	institute	PROPN
stem-6944	145	16	of	of	ADP
stem-6944	145	17	pharmaceutical	pharmaceutical	ADJ
stem-6944	145	18	education	education	NOUN
stem-6944	145	19	and	and	CCONJ
stem-6944	145	20	research	research	NOUN
stem-6944	145	21	.	.	PUNCT
stem-6944	146	1	international	international	ADJ
stem-6944	146	2	scientific	scientific	ADJ
stem-6944	146	3	and	and	CCONJ
stem-6944	146	4	practical	practical	ADJ
stem-6944	146	5	conference	conference	NOUN
stem-6944	146	6	"	"	PUNCT
stem-6944	146	7	the	the	DET
stem-6944	146	8	time	time	NOUN
stem-6944	146	9	of	of	ADP
stem-6944	146	10	scientific	scientific	ADJ
stem-6944	146	11	progress	progress	NOUN
stem-6944	146	12	20	20	NUM
stem-6944	146	13	.	.	PUNCT
stem-6944	146	14	shakabil	shakabil	PROPN
stem-6944	146	15	karimovich	karimovich	PROPN
stem-6944	146	16	shayakubov	shayakubov	PROPN
stem-6944	146	17	,	,	PUNCT
stem-6944	146	18	saodat	saodat	PROPN
stem-6944	146	19	khalmurzayevna	khalmurzayevna	VERB
stem-6944	146	20	yuldasheva	yuldasheva	PROPN
stem-6944	146	21	,	,	PUNCT
stem-6944	146	22	sherzod	sherzod	PROPN
stem-6944	146	23	zairjanovich	zairjanovich	PROPN
stem-6944	146	24	yuldashev	yuldashev	PROPN
stem-6944	146	25	,	,	PUNCT
stem-6944	146	26	dilnoza	dilnoza	PROPN
stem-6944	146	27	anvarovna	anvarovna	NOUN
stem-6944	146	28	akhmedova	akhmedova	VERB
stem-6944	146	29	.	.	PUNCT
stem-6944	147	1	(	(	PUNCT
stem-6944	147	2	2022	2022	NUM
stem-6944	147	3	,	,	PUNCT
stem-6944	147	4	5	5	NUM
stem-6944	147	5	november	november	NOUN
stem-6944	147	6	)	)	PUNCT
stem-6944	147	7	the	the	DET
stem-6944	147	8	role	role	NOUN
stem-6944	147	9	of	of	ADP
stem-6944	147	10	assessment	assessment	NOUN
stem-6944	147	11	on	on	ADP
stem-6944	147	12	english	english	PROPN
stem-6944	147	13	for	for	ADP
stem-6944	147	14	the	the	DET
stem-6944	147	15	institute	institute	PROPN
stem-6944	147	16	of	of	ADP
stem-6944	147	17	pharmaceutical	pharmaceutical	ADJ
stem-6944	147	18	education	education	NOUN
stem-6944	147	19	and	and	CCONJ
stem-6944	147	20	research	research	NOUN
stem-6944	147	21	.	.	PUNCT
stem-6944	148	1	international	international	ADJ
stem-6944	148	2	scientific	scientific	ADJ
stem-6944	148	3	conference	conference	NOUN
stem-6944	148	4	"	"	PUNCT
stem-6944	148	5	innovative	innovative	ADJ
stem-6944	148	6	trends	trend	NOUN
stem-6944	148	7	in	in	ADP
stem-6944	148	8	science	science	NOUN
stem-6944	148	9	,	,	PUNCT
stem-6944	148	10	practice	practice	NOUN
stem-6944	148	11	and	and	CCONJ
stem-6944	148	12	education	education	NOUN
stem-6944	148	13	"	"	PUNCT
stem-6944	148	14	21	21	NUM
stem-6944	148	15	.	.	PUNCT
stem-6944	149	1	saodat	saodat	PROPN
stem-6944	149	2	khalmurzayevna	khalmurzayevna	VERB
stem-6944	149	3	yuldasheva	yuldasheva	PROPN
stem-6944	149	4	,	,	PUNCT
stem-6944	149	5	mahamadali	mahamadali	ADJ
stem-6944	149	6	turdaliyevich	turdaliyevich	NOUN
stem-6944	149	7	toshxonov	toshxonov	PROPN
stem-6944	149	8	,	,	PUNCT
stem-6944	149	9	sherzod	sherzod	NOUN
stem-6944	149	10	zairjanovich	zairjanovich	PROPN
stem-6944	149	11	yuldashev	yuldashev	PROPN
stem-6944	149	12	.	.	PUNCT
stem-6944	150	1	(	(	PUNCT
stem-6944	150	2	2022	2022	NUM
stem-6944	150	3	,	,	PUNCT
stem-6944	150	4	3	3	NUM
stem-6944	150	5	january	january	NOUN
stem-6944	150	6	)	)	PUNCT
stem-6944	150	7	using	use	VERB
stem-6944	150	8	mobile	mobile	ADJ
stem-6944	150	9	apps	app	NOUN
stem-6944	150	10	for	for	ADP
stem-6944	150	11	teaching	teach	VERB
stem-6944	150	12	esl&efl	esl&efl	PROPN
stem-6944	150	13	in	in	ADP
stem-6944	150	14	higher	high	ADJ
stem-6944	150	15	education	education	NOUN
stem-6944	150	16	institutions	institution	NOUN
stem-6944	150	17	.	.	PUNCT
stem-6944	151	1	vol	vol	NOUN
stem-6944	151	2	.	.	PROPN
stem-6944	152	1	2	2	NUM
stem-6944	152	2	no	no	NOUN
stem-6944	152	3	.	.	NOUN
stem-6944	152	4	8	8	NUM
stem-6944	152	5	(	(	PUNCT
stem-6944	152	6	2023	2023	NUM
stem-6944	152	7	):	):	PUNCT
stem-6944	153	1	youth	youth	NOUN
stem-6944	153	2	,	,	PUNCT
stem-6944	153	3	science	science	NOUN
stem-6944	153	4	,	,	PUNCT
stem-6944	153	5	education	education	NOUN
stem-6944	153	6	:	:	PUNCT
stem-6944	153	7	topical	topical	ADJ
stem-6944	153	8	issues	issue	NOUN
stem-6944	153	9	,	,	PUNCT
stem-6944	153	10	achievements	achievement	NOUN
stem-6944	153	11	and	and	CCONJ
stem-6944	153	12	innovations	innovation	NOUN
stem-6944	153	13	22	22	NUM
stem-6944	153	14	.	.	PUNCT
stem-6944	154	1	khalmurzayevna	khalmurzayevna	NOUN
stem-6944	154	2	,	,	PUNCT
stem-6944	154	3	y.	y.	PROPN
stem-6944	154	4	s.	s.	PROPN
stem-6944	154	5	,	,	PUNCT
stem-6944	154	6	nuritdinovich	nuritdinovich	PROPN
stem-6944	154	7	,	,	PUNCT
stem-6944	154	8	f.	f.	PROPN
stem-6944	154	9	s.	s.	PROPN
stem-6944	154	10	,	,	PUNCT
stem-6944	154	11	&	&	CCONJ
stem-6944	154	12	karimovich	karimovich	PROPN
stem-6944	154	13	,	,	PUNCT
stem-6944	154	14	s.	s.	PROPN
stem-6944	154	15	s.	s.	PROPN
stem-6944	154	16	(	(	PUNCT
stem-6944	154	17	2023	2023	NUM
stem-6944	154	18	)	)	PUNCT
stem-6944	154	19	.	.	PUNCT
stem-6944	155	1	risk	risk	NOUN
stem-6944	155	2	assessment	assessment	NOUN
stem-6944	155	3	of	of	ADP
stem-6944	155	4	the	the	DET
stem-6944	155	5	internal	internal	ADJ
stem-6944	155	6	control	control	NOUN
stem-6944	155	7	system	system	NOUN
stem-6944	155	8	and	and	CCONJ
stem-6944	155	9	the	the	DET
stem-6944	155	10	application	application	NOUN
stem-6944	155	11	of	of	ADP
stem-6944	155	12	auditing	auditing	NOUN
stem-6944	155	13	procedures	procedure	NOUN
stem-6944	155	14	in	in	ADP
stem-6944	155	15	audit	audit	NOUN
stem-6944	155	16	of	of	ADP
stem-6944	155	17	environmental	environmental	ADJ
stem-6944	155	18	costs	cost	NOUN
stem-6944	155	19	.	.	PUNCT
stem-6944	156	1	international	international	ADJ
stem-6944	156	2	journal	journal	PROPN
stem-6944	156	3	of	of	ADP
stem-6944	156	4	management	management	NOUN
stem-6944	156	5	and	and	CCONJ
stem-6944	156	6	economics	economic	NOUN
stem-6944	156	7	fundamental	fundamental	ADJ
stem-6944	156	8	,	,	PUNCT
stem-6944	156	9	3(05	3(05	NUM
stem-6944	156	10	)	)	PUNCT
stem-6944	156	11	,	,	PUNCT
stem-6944	156	12	15	15	NUM
stem-6944	156	13	-	-	SYM
stem-6944	156	14	27	27	NUM
stem-6944	156	15	.	.	PUNCT
stem-6944	156	16	23	23	NUM
stem-6944	156	17	.	.	PUNCT
stem-6944	157	1	yuldasheva	yuldasheva	PROPN
stem-6944	157	2	saodat	saodat	PROPN
stem-6944	157	3	khalmurzayevna	khalmurzayevna	PROPN
stem-6944	157	4	,	,	PUNCT
stem-6944	157	5	ganiev	ganiev	PROPN
stem-6944	157	6	shakhriddin	shakhriddin	VERB
stem-6944	157	7	vakhidovich	vakhidovich	PROPN
stem-6944	157	8	,	,	PUNCT
stem-6944	157	9	yuldashev	yuldashev	PROPN
stem-6944	157	10	sherzod	sherzod	NOUN
stem-6944	157	11	zairjanovich	zairjanovich	PROPN
stem-6944	157	12	(	(	PUNCT
stem-6944	157	13	2023/6/9	2023/6/9	NUM
stem-6944	157	14	)	)	PUNCT
stem-6944	157	15	.	.	PUNCT
stem-6944	158	1	21st	21st	ADJ
stem-6944	158	2	century	century	NOUN
stem-6944	158	3	modern	modern	ADJ
stem-6944	158	4	english	english	ADJ
stem-6944	158	5	teacher	teacher	NOUN
stem-6944	158	6	’s	’s	PART
stem-6944	158	7	professional	professional	ADJ
stem-6944	158	8	competences	competence	NOUN
stem-6944	158	9	.	.	PUNCT
stem-6944	159	1	best	good	ADJ
stem-6944	159	2	journal	journal	PROPN
stem-6944	159	3	of	of	ADP
stem-6944	159	4	innovation	innovation	NOUN
stem-6944	159	5	in	in	ADP
stem-6944	159	6	science	science	NOUN
stem-6944	159	7	,	,	PUNCT
stem-6944	159	8	research	research	NOUN
stem-6944	159	9	and	and	CCONJ
stem-6944	159	10	development	development	NOUN
stem-6944	159	11	,	,	PUNCT
stem-6944	159	12	8	8	NUM
stem-6944	159	13	-	-	SYM
stem-6944	159	14	13	13	NUM
stem-6944	159	15	24	24	NUM
stem-6944	159	16	.	.	PUNCT
stem-6944	160	1	yuldasheva	yuldasheva	PROPN
stem-6944	160	2	saodat	saodat	PROPN
stem-6944	160	3	khalmurzayevna	khalmurzayevna	PROPN
stem-6944	160	4	,	,	PUNCT
stem-6944	160	5	yuldashev	yuldashev	PROPN
stem-6944	160	6	sherzod	sherzod	NOUN
stem-6944	160	7	zairjanovich	zairjanovich	PROPN
stem-6944	160	8	(	(	PUNCT
stem-6944	160	9	2023/9/20	2023/9/20	NUM
stem-6944	160	10	)	)	PUNCT
stem-6944	160	11	the	the	DET
stem-6944	160	12	perspectives	perspective	NOUN
stem-6944	160	13	of	of	ADP
stem-6944	160	14	english	english	PROPN
stem-6944	160	15	teachers	teacher	NOUN
stem-6944	160	16	'	'	PART
stem-6944	160	17	pedagogic	pedagogic	ADJ
stem-6944	160	18	competence	competence	NOUN
stem-6944	160	19	in	in	ADP
stem-6944	160	20	teaching	teach	VERB
stem-6944	160	21	english	english	PROPN
stem-6944	160	22	through	through	ADP
stem-6944	160	23	online	online	ADJ
stem-6944	160	24	and	and	CCONJ
stem-6944	160	25	offline	offline	ADJ
stem-6944	160	26	tools	tool	NOUN
stem-6944	160	27	.	.	PUNCT
stem-6944	161	1	american	american	ADJ
stem-6944	161	2	journal	journal	PROPN
stem-6944	161	3	of	of	ADP
stem-6944	161	4	language	language	NOUN
stem-6944	161	5	,	,	PUNCT
stem-6944	161	6	literacy	literacy	NOUN
stem-6944	161	7	and	and	CCONJ
stem-6944	161	8	learning	learn	VERB
stem-6944	161	9	in	in	ADP
stem-6944	161	10	stem	stem	NOUN
stem-6944	161	11	education	education	NOUN
stem-6944	161	12	(	(	PUNCT
stem-6944	161	13	2993	2993	NUM
stem-6944	161	14	-	-	SYM
stem-6944	161	15	2769	2769	NUM
stem-6944	161	16	)	)	PUNCT
stem-6944	161	17	,	,	PUNCT
stem-6944	161	18	111	111	NUM
stem-6944	161	19	-	-	SYM
stem-6944	161	20	121	121	NUM
stem-6944	161	21	25	25	NUM
stem-6944	161	22	.	.	PUNCT
stem-6944	162	1	ismailov	ismailov	PROPN
stem-6944	162	2	kamolatdin	kamolatdin	NOUN
stem-6944	162	3	kurultaevich	kurultaevich	PROPN
stem-6944	162	4	,	,	PUNCT
stem-6944	162	5	yuldashev	yuldashev	PROPN
stem-6944	162	6	sherzod	sherzod	PROPN
stem-6944	162	7	zairjanovich	zairjanovich	PROPN
stem-6944	162	8	,	,	PUNCT
stem-6944	162	9	sadikova	sadikova	VERB
stem-6944	162	10	dildor	dildor	NOUN
stem-6944	162	11	abdullayevna	abdullayevna	NOUN
stem-6944	162	12	,	,	PUNCT
stem-6944	162	13	talipov	talipov	ADP
stem-6944	162	14	begzod	begzod	NOUN
stem-6944	162	15	botirovich	botirovich	NOUN
stem-6944	162	16	,	,	PUNCT
stem-6944	162	17	taryanikova	taryanikova	PROPN
stem-6944	162	18	marina	marina	PROPN
stem-6944	162	19	anatolievna	anatolievna	PROPN
stem-6944	162	20	(	(	PUNCT
stem-6944	162	21	2023/10/23	2023/10/23	NUM
stem-6944	162	22	)	)	PUNCT
stem-6944	162	23	.	.	PUNCT
stem-6944	163	1	specifics	specific	NOUN
stem-6944	163	2	of	of	ADP
stem-6944	163	3	teaching	teach	VERB
stem-6944	163	4	foreign	foreign	ADJ
stem-6944	163	5	language	language	NOUN
stem-6944	163	6	speaking	speak	VERB
stem-6944	163	7	to	to	ADP
stem-6944	163	8	students	student	NOUN
stem-6944	163	9	at	at	ADP
stem-6944	163	10	a	a	DET
stem-6944	163	11	non	non	ADJ
stem-6944	163	12	-	-	ADJ
stem-6944	163	13	linguistic	linguistic	ADJ
stem-6944	163	14	institute	institute	NOUN
stem-6944	163	15	(	(	PUNCT
stem-6944	163	16	iper	iper	NOUN
stem-6944	163	17	)	)	PUNCT
stem-6944	163	18	in	in	ADP
stem-6944	163	19	the	the	DET
stem-6944	163	20	distance	distance	NOUN
stem-6944	163	21	learning	learning	NOUN
stem-6944	163	22	format	format	NOUN
stem-6944	163	23	.	.	PUNCT
stem-6944	164	1	best	good	ADJ
stem-6944	164	2	journal	journal	NOUN
stem-6944	164	3	of	of	ADP
stem-6944	164	4	innovation	innovation	NOUN
stem-6944	164	5	in	in	ADP
stem-6944	164	6	science	science	NOUN
stem-6944	164	7	,	,	PUNCT
stem-6944	164	8	research	research	NOUN
stem-6944	164	9	and	and	CCONJ
stem-6944	164	10	development	development	NOUN
stem-6944	164	11	,	,	PUNCT
stem-6944	164	12	549	549	NUM
stem-6944	164	13	-	-	SYM
stem-6944	164	14	559	559	NUM
stem-6944	164	15	26	26	NUM
stem-6944	164	16	.	.	PUNCT
stem-6944	164	17	alisherovna	alisherovna	PROPN
stem-6944	164	18	r.	r.	PROPN
stem-6944	164	19	n.	n.	PROPN
stem-6944	164	20	functional	functional	ADJ
stem-6944	164	21	analysis	analysis	NOUN
stem-6944	164	22	of	of	ADP
stem-6944	164	23	texts	text	NOUN
stem-6944	164	24	in	in	ADP
stem-6944	164	25	english	english	PROPN
stem-6944	164	26	and	and	CCONJ
stem-6944	164	27	uzbeki	uzbeki	VERB
stem-6944	164	28	//galaxy	//galaxy	PUNCT
stem-6944	164	29	international	international	ADJ
stem-6944	164	30	interdisciplinary	interdisciplinary	ADJ
stem-6944	164	31	research	research	NOUN
stem-6944	164	32	journal	journal	NOUN
stem-6944	164	33	.	.	PUNCT
stem-6944	165	1	–	–	PUNCT
stem-6944	165	2	2023	2023	NUM
stem-6944	165	3	.	.	PUNCT
stem-6944	166	1	–	–	PUNCT
stem-6944	166	2	т	т	X
stem-6944	166	3	.	.	NOUN
stem-6944	166	4	11	11	NUM
stem-6944	166	5	.	.	X
stem-6944	166	6	–	–	PUNCT
stem-6944	166	7	№	№	NOUN
stem-6944	166	8	.	.	NOUN
stem-6944	167	1	1	1	NUM
stem-6944	167	2	.	.	X
stem-6944	167	3	–	–	PUNCT
stem-6944	167	4	с	с	NOUN
stem-6944	167	5	.	.	PROPN
stem-6944	167	6	185	185	NUM
stem-6944	167	7	-	-	SYM
stem-6944	167	8	187	187	NUM
stem-6944	167	9	.	.	PUNCT
stem-6944	167	10	27	27	NUM
stem-6944	167	11	.	.	PUNCT
stem-6944	168	1	yuldasheva	yuldasheva	PROPN
stem-6944	168	2	saodat	saodat	PROPN
stem-6944	168	3	khalmurzayevna	khalmurzayevna	PROPN
stem-6944	168	4	,	,	PUNCT
stem-6944	168	5	yuldashev	yuldashev	PROPN
stem-6944	168	6	sherzod	sherzod	NOUN
stem-6944	168	7	zairjanovich	zairjanovich	PROPN
stem-6944	168	8	(	(	PUNCT
stem-6944	168	9	2023/11/12	2023/11/12	NUM
stem-6944	168	10	)	)	PUNCT
stem-6944	168	11	.	.	PUNCT
stem-6944	169	1	336	336	NUM
stem-6944	169	2	american	american	ADJ
stem-6944	169	3	journal	journal	NOUN
stem-6944	169	4	of	of	ADP
stem-6944	169	5	language	language	NOUN
stem-6944	169	6	,	,	PUNCT
stem-6944	169	7	literacy	literacy	NOUN
stem-6944	169	8	and	and	CCONJ
stem-6944	169	9	learning	learn	VERB
stem-6944	169	10	in	in	ADP
stem-6944	169	11	stem	stem	NOUN
stem-6944	169	12	education	education	NOUN
stem-6944	169	13	www	www	PROPN
stem-6944	169	14	.	.	PUNCT
stem-6944	170	1	grnjournal.us	grnjournal.us	X
stem-6944	170	2	overthrown	overthrow	VERB
stem-6944	170	3	barriers	barrier	NOUN
stem-6944	170	4	in	in	ADP
stem-6944	170	5	teaching	teach	VERB
stem-6944	170	6	efl	efl	PROPN
stem-6944	170	7	to	to	ADP
stem-6944	170	8	non	non	ADJ
stem-6944	170	9	-	-	ADJ
stem-6944	170	10	linguistic	linguistic	ADJ
stem-6944	170	11	students	student	NOUN
stem-6944	170	12	(	(	PUNCT
stem-6944	170	13	iper	iper	NOUN
stem-6944	170	14	students	student	NOUN
stem-6944	170	15	)	)	PUNCT
stem-6944	170	16	.	.	PUNCT
stem-6944	171	1	gospodarka	gospodarka	PROPN
stem-6944	172	1	i	i	PRON
stem-6944	172	2	innowacje	innowacje	VERB
stem-6944	172	3	,	,	PUNCT
stem-6944	172	4	123	123	NUM
stem-6944	172	5	-	-	SYM
stem-6944	172	6	132	132	NUM
stem-6944	172	7	28	28	NUM
stem-6944	172	8	.	.	PUNCT
stem-6944	173	1	talipov	talipov	ADP
stem-6944	173	2	begzod	begzod	NOUN
stem-6944	173	3	botirovich	botirovich	NOUN
stem-6944	173	4	,	,	PUNCT
stem-6944	173	5	akhmedova	akhmedova	VERB
stem-6944	173	6	dilnoza	dilnoza	NOUN
stem-6944	173	7	anvarovna	anvarovna	NOUN
stem-6944	173	8	,	,	PUNCT
stem-6944	173	9	toshkhonov	toshkhonov	NOUN
stem-6944	173	10	mahamadali	mahamadali	PROPN
stem-6944	173	11	turdaliyevich	turdaliyevich	PROPN
stem-6944	173	12	.	.	PUNCT
stem-6944	174	1	(	(	PUNCT
stem-6944	174	2	2023	2023	NUM
stem-6944	174	3	,	,	PUNCT
stem-6944	174	4	2	2	NUM
stem-6944	174	5	january	january	NOUN
stem-6944	174	6	)	)	PUNCT
stem-6944	175	1	the	the	DET
stem-6944	175	2	development	development	NOUN
stem-6944	175	3	of	of	ADP
stem-6944	175	4	pbl	pbl	PROPN
stem-6944	175	5	teaching	teaching	NOUN
stem-6944	175	6	method	method	NOUN
stem-6944	175	7	for	for	ADP
stem-6944	175	8	teaching	teach	VERB
stem-6944	175	9	practical	practical	ADJ
stem-6944	175	10	english	english	NOUN
stem-6944	175	11	in	in	ADP
stem-6944	175	12	iper	iper	NOUN
stem-6944	175	13	(	(	PUNCT
stem-6944	175	14	institute	institute	NOUN
stem-6944	175	15	of	of	ADP
stem-6944	175	16	pharmaceutical	pharmaceutical	ADJ
stem-6944	175	17	education	education	NOUN
stem-6944	175	18	and	and	CCONJ
stem-6944	175	19	research	research	NOUN
stem-6944	175	20	)	)	PUNCT
stem-6944	175	21	“	"	PUNCT
stem-6944	175	22	international	international	ADJ
stem-6944	175	23	scientific	scientific	ADJ
stem-6944	175	24	conference	conference	NOUN
stem-6944	175	25	"	"	PUNCT
stem-6944	175	26	innovative	innovative	ADJ
stem-6944	175	27	trends	trend	NOUN
stem-6944	175	28	in	in	ADP
stem-6944	175	29	science	science	NOUN
stem-6944	175	30	,	,	PUNCT
stem-6944	175	31	practice	practice	NOUN
stem-6944	175	32	and	and	CCONJ
stem-6944	175	33	education	education	NOUN
stem-6944	175	34	"	"	PUNCT
stem-6944	175	35	29	29	NUM
stem-6944	175	36	.	.	PUNCT
stem-6944	175	37	akhmedova	akhmedova	VERB
stem-6944	175	38	dilnoza	dilnoza	PROPN
stem-6944	175	39	anvarovna	anvarovna	NOUN
stem-6944	175	40	.	.	PUNCT
stem-6944	176	1	(	(	PUNCT
stem-6944	176	2	2023	2023	NUM
stem-6944	176	3	,	,	PUNCT
stem-6944	176	4	23	23	NUM
stem-6944	176	5	january	january	NOUN
stem-6944	176	6	)	)	PUNCT
stem-6944	176	7	strategies	strategy	NOUN
stem-6944	176	8	for	for	ADP
stem-6944	176	9	increasing	increase	VERB
stem-6944	176	10	awareness	awareness	NOUN
stem-6944	176	11	of	of	ADP
stem-6944	176	12	pharmaceutical	pharmaceutical	ADJ
stem-6944	176	13	students	student	NOUN
stem-6944	176	14	'	'	PART
stem-6944	176	15	divergences	divergence	NOUN
stem-6944	176	16	.	.	PUNCT
stem-6944	177	1	miasto	miasto	PROPN
stem-6944	177	2	przyszłości	przyszłości	PROPN
stem-6944	177	3	31	31	NUM
stem-6944	177	4	,	,	PUNCT
stem-6944	177	5	277	277	NUM
stem-6944	177	6	-	-	SYM
stem-6944	177	7	280	280	NUM
stem-6944	177	8	30	30	NUM
stem-6944	177	9	.	.	PUNCT
stem-6944	178	1	talipov	talipov	ADP
stem-6944	178	2	begzod	begzod	NOUN
stem-6944	178	3	botirovich	botirovich	NOUN
stem-6944	178	4	,	,	PUNCT
stem-6944	178	5	akhmedova	akhmedova	VERB
stem-6944	178	6	dilnoza	dilnoza	NOUN
stem-6944	178	7	anvarovna	anvarovna	NOUN
stem-6944	178	8	,	,	PUNCT
stem-6944	178	9	toshkhonov	toshkhonov	NOUN
stem-6944	178	10	mahamadali	mahamadali	PROPN
stem-6944	178	11	turdaliyevich	turdaliyevich	PROPN
stem-6944	178	12	.	.	PUNCT
stem-6944	179	1	(	(	PUNCT
stem-6944	179	2	2023	2023	NUM
stem-6944	179	3	,	,	PUNCT
stem-6944	179	4	31	31	NUM
stem-6944	179	5	january	january	NOUN
stem-6944	179	6	)	)	PUNCT
stem-6944	179	7	esp	esp	ADJ
stem-6944	179	8	and	and	CCONJ
stem-6944	179	9	students	student	NOUN
stem-6944	179	10	'	'	PART
stem-6944	179	11	needs	need	NOUN
stem-6944	179	12	in	in	ADP
stem-6944	179	13	learning	learn	VERB
stem-6944	179	14	english	english	PROPN
stem-6944	179	15	for	for	ADP
stem-6944	179	16	pharmacy	pharmacy	NOUN
stem-6944	179	17	.	.	PUNCT
stem-6944	180	1	“	"	PUNCT
stem-6944	180	2	international	international	ADJ
stem-6944	180	3	journal	journal	NOUN
stem-6944	180	4	of	of	ADP
stem-6944	180	5	social	social	ADJ
stem-6944	180	6	science	science	PROPN
stem-6944	180	7	&	&	CCONJ
stem-6944	180	8	interdisciplinary	interdisciplinary	ADJ
stem-6944	180	9	research	research	NOUN
stem-6944	180	10	”	"	PUNCT
stem-6944	180	11	31	31	NUM
stem-6944	180	12	.	.	PUNCT
stem-6944	180	13	akhmedova	akhmedova	VERB
stem-6944	180	14	dilnoza	dilnoza	PROPN
stem-6944	180	15	anvarovna	anvarovna	NOUN
stem-6944	180	16	,	,	PUNCT
stem-6944	180	17	tolipov	tolipov	NOUN
stem-6944	180	18	begzod	begzod	NOUN
stem-6944	180	19	batirovich	batirovich	PROPN
stem-6944	180	20	.	.	PUNCT
stem-6944	181	1	(	(	PUNCT
stem-6944	181	2	2023	2023	NUM
stem-6944	181	3	,	,	PUNCT
stem-6944	181	4	28	28	NUM
stem-6944	181	5	january	january	PROPN
stem-6944	181	6	)	)	PUNCT
stem-6944	181	7	effectiveness	effectiveness	NOUN
stem-6944	181	8	of	of	ADP
stem-6944	181	9	integrating	integrate	VERB
stem-6944	181	10	project	project	NOUN
stem-6944	181	11	-	-	PUNCT
stem-6944	181	12	based	base	VERB
stem-6944	181	13	learning	learning	NOUN
stem-6944	181	14	into	into	ADP
stem-6944	181	15	esp	esp	ADJ
stem-6944	181	16	courses	course	NOUN
stem-6944	181	17	for	for	ADP
stem-6944	181	18	improving	improve	VERB
stem-6944	181	19	esp	esp	ADJ
stem-6944	181	20	teaching	teaching	NOUN
stem-6944	181	21	to	to	ADP
stem-6944	181	22	iper	iper	NOUN
stem-6944	181	23	(	(	PUNCT
stem-6944	181	24	the	the	DET
stem-6944	181	25	institute	institute	NOUN
stem-6944	181	26	of	of	ADP
stem-6944	181	27	pharmaceutical	pharmaceutical	ADJ
stem-6944	181	28	education	education	NOUN
stem-6944	181	29	and	and	CCONJ
stem-6944	181	30	research	research	NOUN
stem-6944	181	31	)	)	PUNCT
stem-6944	181	32	pharmacy	pharmacy	NOUN
stem-6944	181	33	students	student	NOUN
stem-6944	181	34	“	"	PUNCT
stem-6944	181	35	web	web	NOUN
stem-6944	181	36	of	of	ADP
stem-6944	181	37	scientist	scientist	NOUN
stem-6944	181	38	:	:	PUNCT
stem-6944	181	39	international	international	ADJ
stem-6944	181	40	scientific	scientific	ADJ
stem-6944	181	41	research	research	NOUN
stem-6944	181	42	journal	journal	NOUN
stem-6944	181	43	”	"	PUNCT
stem-6944	181	44	32	32	NUM
stem-6944	181	45	.	.	PUNCT
stem-6944	182	1	дильдор	дильдор	PROPN
stem-6944	182	2	абдуллаевна	абдуллаевна	ADJ
stem-6944	182	3	садыкова	садыкова	NOUN
stem-6944	182	4	(	(	PUNCT
stem-6944	182	5	2022/10/17	2022/10/17	NUM
stem-6944	182	6	)	)	PUNCT
stem-6944	182	7	место	место	NOUN
stem-6944	182	8	лексики	лексики	PROPN
stem-6944	182	9	в	в	PROPN
stem-6944	182	10	процессе	процессе	PROPN
stem-6944	182	11	обучения	обучения	PROPN
stem-6944	182	12	русскому	русскому	NOUN
stem-6944	182	13	языку	языку	NOUN
stem-6944	182	14	.	.	PUNCT
stem-6944	183	1	galaxy	galaxy	PROPN
stem-6944	183	2	international	international	ADJ
stem-6944	183	3	interdisciplinary	interdisciplinary	ADJ
stem-6944	183	4	research	research	NOUN
stem-6944	183	5	journal	journal	NOUN
stem-6944	183	6	,	,	PUNCT
stem-6944	183	7	387	387	PROPN
stem-6944	183	8	-	-	SYM
stem-6944	183	9	390	390	NUM
stem-6944	183	10	33	33	NUM
stem-6944	183	11	.	.	PUNCT
stem-6944	184	1	yuldashev	yuldashev	PROPN
stem-6944	184	2	sherzod	sherzod	PROPN
stem-6944	184	3	zairjanovich	zairjanovich	PROPN
stem-6944	184	4	.	.	PUNCT
stem-6944	185	1	english	english	PROPN
stem-6944	185	2	and	and	CCONJ
stem-6944	185	3	subject	subject	ADJ
stem-6944	185	4	integration	integration	NOUN
stem-6944	185	5	in	in	ADP
stem-6944	185	6	mathematics	mathematic	NOUN
stem-6944	185	7	and	and	CCONJ
stem-6944	185	8	geography	geography	NOUN
stem-6944	185	9	.	.	PUNCT
stem-6944	186	1	zbiór	zbiór	NOUN
stem-6944	186	2	artykułów	artykułów	NOUN
stem-6944	186	3	naukowych	naukowych	PROPN
stem-6944	186	4	recenzowanych	recenzowanych	ADJ
stem-6944	186	5	.	.	PUNCT
stem-6944	187	1	201	201	NUM
stem-6944	187	2	pp	pp	ADP
stem-6944	187	3	34	34	NUM
stem-6944	187	4	.	.	PUNCT
stem-6944	188	1	yuldasheva	yuldasheva	PROPN
stem-6944	188	2	saodat	saodat	PROPN
stem-6944	188	3	khalmurzayevna	khalmurzayevna	PROPN
stem-6944	188	4	,	,	PUNCT
stem-6944	188	5	yuldashev	yuldashev	PROPN
stem-6944	188	6	sherzod	sherzod	NOUN
stem-6944	188	7	zairjanovich	zairjanovich	PROPN
stem-6944	188	8	(	(	PUNCT
stem-6944	188	9	2023/12/22	2023/12/22	NUM
stem-6944	188	10	)	)	PUNCT
stem-6944	188	11	.	.	PUNCT
stem-6944	189	1	opportunities	opportunity	NOUN
stem-6944	189	2	for	for	ADP
stem-6944	189	3	developing	develop	VERB
stem-6944	189	4	professional	professional	ADJ
stem-6944	189	5	competencies	competency	NOUN
stem-6944	189	6	of	of	ADP
stem-6944	189	7	pharmaceutical	pharmaceutical	PROPN
stem-6944	189	8	institute	institute	NOUN
stem-6944	189	9	students	student	NOUN
stem-6944	189	10	in	in	ADP
stem-6944	189	11	the	the	DET
stem-6944	189	12	process	process	NOUN
stem-6944	189	13	of	of	ADP
stem-6944	189	14	learning	learn	VERB
stem-6944	189	15	a	a	DET
stem-6944	189	16	foreign	foreign	ADJ
stem-6944	189	17	language	language	NOUN
stem-6944	189	18	.	.	PUNCT
stem-6944	190	1	best	good	ADJ
stem-6944	190	2	journal	journal	PROPN
stem-6944	190	3	of	of	ADP
stem-6944	190	4	innovation	innovation	NOUN
stem-6944	190	5	in	in	ADP
stem-6944	190	6	science	science	NOUN
stem-6944	190	7	,	,	PUNCT
stem-6944	190	8	research	research	NOUN
stem-6944	190	9	and	and	CCONJ
stem-6944	190	10	development	development	NOUN
stem-6944	190	11	,	,	PUNCT
stem-6944	190	12	148	148	NUM
stem-6944	190	13	-	-	SYM
stem-6944	190	14	153	153	NUM
stem-6944	190	15	pp	pp	ADP
stem-6944	190	16	35	35	NUM
stem-6944	190	17	.	.	PUNCT
stem-6944	191	1	yuldasheva	yuldasheva	PROPN
stem-6944	191	2	saodat	saodat	PROPN
stem-6944	191	3	khalmurzayevna	khalmurzayevna	PROPN
stem-6944	191	4	,	,	PUNCT
stem-6944	191	5	yuldashev	yuldashev	PROPN
stem-6944	191	6	sherzod	sherzod	NOUN
stem-6944	191	7	zairjanovich	zairjanovich	PROPN
stem-6944	191	8	(	(	PUNCT
stem-6944	191	9	2024/01/19	2024/01/19	NUM
stem-6944	191	10	)	)	PUNCT
stem-6944	191	11	conformation	conformation	NOUN
stem-6944	191	12	of	of	ADP
stem-6944	191	13	the	the	DET
stem-6944	191	14	foreign	foreign	ADJ
stem-6944	191	15	language	language	NOUN
stem-6944	191	16	competence	competence	NOUN
stem-6944	191	17	of	of	ADP
stem-6944	191	18	pharmacy	pharmacy	NOUN
stem-6944	191	19	and	and	CCONJ
stem-6944	191	20	industrial	industrial	ADJ
stem-6944	191	21	pharmacy	pharmacy	NOUN
stem-6944	191	22	students	student	NOUN
stem-6944	191	23	(	(	PUNCT
stem-6944	191	24	iper	iper	NOUN
stem-6944	191	25	)	)	PUNCT
stem-6944	191	26	.	.	PUNCT
stem-6944	192	1	best	good	ADJ
stem-6944	192	2	journal	journal	NOUN
stem-6944	192	3	of	of	ADP
stem-6944	192	4	innovation	innovation	NOUN
stem-6944	192	5	in	in	ADP
stem-6944	192	6	science	science	NOUN
stem-6944	192	7	,	,	PUNCT
stem-6944	192	8	research	research	NOUN
stem-6944	192	9	and	and	CCONJ
stem-6944	192	10	development	development	NOUN
stem-6944	192	11	,	,	PUNCT
stem-6944	192	12	304	304	NUM
stem-6944	192	13	-	-	SYM
stem-6944	192	14	312	312	NUM
stem-6944	192	15	pp	pp	ADP
stem-6944	192	16	36	36	NUM
stem-6944	192	17	.	.	PUNCT
stem-6944	193	1	yuldasheva	yuldasheva	PROPN
stem-6944	193	2	saodat	saodat	PROPN
stem-6944	193	3	khalmurzayevna	khalmurzayevna	PROPN
stem-6944	193	4	,	,	PUNCT
stem-6944	193	5	yuldashev	yuldashev	PROPN
stem-6944	193	6	sherzod	sherzod	NOUN
stem-6944	193	7	zairjanovich	zairjanovich	PROPN
stem-6944	193	8	(	(	PUNCT
stem-6944	193	9	2024/01/19	2024/01/19	NUM
stem-6944	193	10	)	)	PUNCT
stem-6944	193	11	investigating	investigate	VERB
stem-6944	193	12	non	non	ADJ
stem-6944	193	13	-	-	ADJ
stem-6944	193	14	english	english	ADJ
stem-6944	193	15	major	major	ADJ
stem-6944	193	16	students	student	NOUN
stem-6944	193	17	’	'	PUNCT
stem-6944	193	18	(	(	PUNCT
stem-6944	193	19	iper	iper	NOUN
stem-6944	193	20	)	)	PUNCT
stem-6944	193	21	needs	need	NOUN
stem-6944	193	22	,	,	PUNCT
stem-6944	193	23	attitudes	attitude	NOUN
stem-6944	193	24	,	,	PUNCT
stem-6944	193	25	and	and	CCONJ
stem-6944	193	26	english	english	ADJ
stem-6944	193	27	language	language	NOUN
stem-6944	193	28	learning	learning	NOUN
stem-6944	193	29	ways	way	NOUN
stem-6944	193	30	.	.	PUNCT
stem-6944	194	1	international	international	ADJ
stem-6944	194	2	journal	journal	PROPN
stem-6944	194	3	of	of	ADP
stem-6944	194	4	european	european	PROPN
stem-6944	194	5	research	research	NOUN
stem-6944	194	6	output	output	NOUN
stem-6944	194	7	,	,	PUNCT
stem-6944	194	8	170193	170193	NUM
stem-6944	194	9	pp	pp	ADP
stem-6944	194	10	37	37	NUM
stem-6944	194	11	.	.	PUNCT
stem-6944	195	1	yuldasheva	yuldasheva	PROPN
stem-6944	195	2	saodat	saodat	PROPN
stem-6944	195	3	khalmurzayevna	khalmurzayevna	PROPN
stem-6944	195	4	,	,	PUNCT
stem-6944	195	5	yuldashev	yuldashev	PROPN
stem-6944	195	6	sherzod	sherzod	NOUN
stem-6944	195	7	zairjanovich	zairjanovich	PROPN
stem-6944	195	8	(	(	PUNCT
stem-6944	195	9	2024/3/19	2024/3/19	NOUN
stem-6944	195	10	)	)	PUNCT
stem-6944	195	11	teaching	teach	VERB
stem-6944	195	12	english	english	ADJ
stem-6944	195	13	grammar	grammar	NOUN
stem-6944	195	14	to	to	ADP
stem-6944	195	15	iper	iper	NOUN
stem-6944	195	16	students	student	NOUN
stem-6944	195	17	within	within	ADP
stem-6944	195	18	internet	internet	NOUN
stem-6944	195	19	resources	resource	NOUN
stem-6944	195	20	,	,	PUNCT
stem-6944	195	21	best	good	ADJ
stem-6944	195	22	journal	journal	NOUN
stem-6944	195	23	of	of	ADP
stem-6944	195	24	innovation	innovation	NOUN
stem-6944	195	25	in	in	ADP
stem-6944	195	26	science	science	NOUN
stem-6944	195	27	,	,	PUNCT
stem-6944	195	28	research	research	NOUN
stem-6944	195	29	and	and	CCONJ
stem-6944	195	30	development	development	NOUN
stem-6944	195	31	,	,	PUNCT
stem-6944	195	32	462	462	NUM
stem-6944	195	33	-	-	SYM
stem-6944	195	34	472	472	NUM
stem-6944	195	35	pp	pp	ADP
stem-6944	195	36	38	38	NUM
stem-6944	195	37	.	.	PUNCT
stem-6944	196	1	нормуродова	нормуродова	NOUN
stem-6944	196	2	,	,	PUNCT
stem-6944	196	3	м	м	X
stem-6944	196	4	.	.	PUNCT
stem-6944	197	1	а	а	PROPN
stem-6944	197	2	.	.	PROPN
stem-6944	197	3	,	,	PUNCT
stem-6944	197	4	&	&	CCONJ
stem-6944	197	5	аҳмедова	аҳмедова	PROPN
stem-6944	198	1	,	,	PUNCT
stem-6944	198	2	д	д	PROPN
stem-6944	198	3	.	.	PUNCT
stem-6944	198	4	а	а	PROPN
stem-6944	198	5	.	.	PUNCT
stem-6944	199	1	(	(	PUNCT
stem-6944	199	2	2023	2023	NUM
stem-6944	199	3	)	)	PUNCT
stem-6944	199	4	.	.	PUNCT
stem-6944	200	1	педагогнинг	педагогнинг	PROPN
stem-6944	200	2	касбий	касбий	PROPN
stem-6944	200	3	маҳоратини	маҳоратини	PROPN
stem-6944	200	4	шакллантиришнинг	шакллантиришнинг	PROPN
stem-6944	200	5	долзарблиги	долзарблиги	NOUN
stem-6944	200	6	.	.	PUNCT
stem-6944	201	1	innovative	innovative	ADJ
stem-6944	201	2	development	development	NOUN
stem-6944	201	3	in	in	ADP
stem-6944	201	4	educational	educational	ADJ
stem-6944	201	5	activities	activity	NOUN
stem-6944	201	6	,	,	PUNCT
stem-6944	201	7	2(23	2(23	NOUN
stem-6944	201	8	)	)	PUNCT
stem-6944	201	9	,	,	PUNCT
stem-6944	201	10	59	59	NUM
stem-6944	201	11	-	-	SYM
stem-6944	201	12	61	61	NUM
stem-6944	201	13	.	.	NOUN
stem-6944	201	14	39	39	NUM
stem-6944	201	15	.	.	PUNCT
stem-6944	202	1	ахмедова	ахмедова	NOUN
stem-6944	202	2	,	,	PUNCT
stem-6944	202	3	д	д	PROPN
stem-6944	202	4	.	.	PUNCT
stem-6944	202	5	а	а	PROPN
stem-6944	202	6	.	.	PUNCT
stem-6944	203	1	(	(	PUNCT
stem-6944	203	2	2024	2024	NUM
stem-6944	203	3	)	)	PUNCT
stem-6944	203	4	.	.	PUNCT
stem-6944	204	1	тиббиёт	тиббиёт	VERB
stem-6944	204	2	талабалаарини	талабалаарини	NOUN
stem-6944	204	3	инглиз	инглиз	NOUN
stem-6944	204	4	тили	тили	VERB
stem-6944	204	5	ўқитишда	ўқитишда	ADJ
stem-6944	204	6	таълим	таълим	PROPN
stem-6944	204	7	технологияларини	технологияларини	NOUN
stem-6944	204	8	ўрни	ўрни	NOUN
stem-6944	204	9	.	.	PUNCT
stem-6944	205	1	international	international	ADJ
stem-6944	205	2	journal	journal	PROPN
stem-6944	205	3	of	of	ADP
stem-6944	205	4	scientific	scientific	ADJ
stem-6944	205	5	researchers	researcher	NOUN
stem-6944	205	6	(	(	PUNCT
stem-6944	205	7	ijsr	ijsr	NOUN
stem-6944	205	8	)	)	PUNCT
stem-6944	205	9	indexing	indexing	NOUN
stem-6944	205	10	,	,	PUNCT
stem-6944	205	11	5(1	5(1	NUM
stem-6944	205	12	)	)	PUNCT
stem-6944	205	13	,	,	PUNCT
stem-6944	205	14	41	41	NUM
stem-6944	205	15	-	-	SYM
stem-6944	205	16	47	47	NUM
stem-6944	205	17	.	.	PUNCT
stem-6944	206	1	40	40	NUM
stem-6944	206	2	.	.	PUNCT
stem-6944	207	1	talipov	talipov	NOUN
stem-6944	207	2	,	,	PUNCT
stem-6944	207	3	b.	b.	PROPN
stem-6944	207	4	,	,	PUNCT
stem-6944	207	5	normuradova	normuradova	PROPN
stem-6944	207	6	,	,	PUNCT
stem-6944	207	7	m.	m.	NOUN
stem-6944	207	8	t.	t.	PROPN
stem-6944	207	9	,	,	PUNCT
stem-6944	207	10	akhmedova	akhmedova	PROPN
stem-6944	207	11	,	,	PUNCT
stem-6944	207	12	d.	d.	PROPN
stem-6944	207	13	,	,	PUNCT
stem-6944	207	14	&	&	CCONJ
stem-6944	207	15	taryanikova	taryanikova	PROPN
stem-6944	207	16	,	,	PUNCT
stem-6944	207	17	m.	m.	NOUN
stem-6944	207	18	(	(	PUNCT
stem-6944	207	19	2023	2023	NUM
stem-6944	207	20	)	)	PUNCT
stem-6944	207	21	.	.	PUNCT
stem-6944	208	1	jigsaw	jigsaw	PROPN
stem-6944	208	2	strategy	strategy	NOUN
stem-6944	208	3	to	to	ADP
stem-6944	208	4	teaching	teach	VERB
stem-6944	208	5	iper	iper	ADJ
stem-6944	208	6	students	student	NOUN
stem-6944	208	7	.	.	PUNCT
stem-6944	209	1	solution	solution	NOUN
stem-6944	209	2	of	of	ADP
stem-6944	209	3	social	social	ADJ
stem-6944	209	4	problems	problem	NOUN
stem-6944	209	5	in	in	ADP
stem-6944	209	6	management	management	NOUN
stem-6944	209	7	and	and	CCONJ
stem-6944	209	8	economy	economy	NOUN
stem-6944	209	9	,	,	PUNCT
stem-6944	209	10	2(13	2(13	NUM
stem-6944	209	11	)	)	PUNCT
stem-6944	209	12	,	,	PUNCT
stem-6944	209	13	185	185	NUM
stem-6944	209	14	-	-	SYM
stem-6944	209	15	195	195	NUM
stem-6944	209	16	.	.	NOUN
stem-6944	209	17	41	41	NUM
stem-6944	209	18	.	.	PUNCT
stem-6944	210	1	anvarovna	anvarovna	NOUN
stem-6944	210	2	,	,	PUNCT
stem-6944	210	3	a.	a.	PROPN
stem-6944	210	4	d.	d.	PROPN
stem-6944	210	5	(	(	PUNCT
stem-6944	210	6	2024	2024	NUM
stem-6944	210	7	)	)	PUNCT
stem-6944	210	8	.	.	PUNCT
stem-6944	211	1	implementing	implement	VERB
stem-6944	211	2	suggestopedia	suggestopedia	NOUN
stem-6944	211	3	and	and	CCONJ
stem-6944	211	4	memory	memory	NOUN
stem-6944	211	5	training	training	NOUN
stem-6944	211	6	in	in	ADP
stem-6944	211	7	the	the	DET
stem-6944	211	8	foreign	foreign	ADJ
stem-6944	211	9	337	337	NUM
stem-6944	211	10	american	american	ADJ
stem-6944	211	11	journal	journal	NOUN
stem-6944	211	12	of	of	ADP
stem-6944	211	13	language	language	NOUN
stem-6944	211	14	,	,	PUNCT
stem-6944	211	15	literacy	literacy	NOUN
stem-6944	211	16	and	and	CCONJ
stem-6944	211	17	learning	learn	VERB
stem-6944	211	18	in	in	ADP
stem-6944	211	19	stem	stem	NOUN
stem-6944	211	20	education	education	NOUN
stem-6944	211	21	www	www	PROPN
stem-6944	211	22	.	.	PUNCT
stem-6944	212	1	grnjournal.us	grnjournal.us	PROPN
stem-6944	212	2	language	language	NOUN
stem-6944	212	3	classroom	classroom	NOUN
stem-6944	212	4	.	.	PUNCT
stem-6944	213	1	journal	journal	NOUN
stem-6944	213	2	of	of	ADP
stem-6944	213	3	innovation	innovation	NOUN
stem-6944	213	4	in	in	ADP
stem-6944	213	5	education	education	NOUN
stem-6944	213	6	and	and	CCONJ
stem-6944	213	7	social	social	ADJ
stem-6944	213	8	research	research	NOUN
stem-6944	213	9	,	,	PUNCT
stem-6944	213	10	2(2	2(2	NUM
stem-6944	213	11	)	)	PUNCT
stem-6944	213	12	,	,	PUNCT
stem-6944	213	13	72	72	NUM
stem-6944	213	14	-	-	SYM
stem-6944	213	15	76	76	NUM
stem-6944	213	16	.	.	PUNCT
stem-6944	214	1	42	42	NUM
stem-6944	214	2	.	.	PUNCT
stem-6944	214	3	anvarovna	anvarovna	NOUN
stem-6944	214	4	,	,	PUNCT
stem-6944	214	5	a.	a.	PROPN
stem-6944	214	6	d.	d.	PROPN
stem-6944	214	7	,	,	PUNCT
stem-6944	214	8	&	&	CCONJ
stem-6944	214	9	abdullayevna	abdullayevna	PROPN
stem-6944	214	10	,	,	PUNCT
stem-6944	214	11	n.	n.	NOUN
stem-6944	214	12	m.	m.	NOUN
stem-6944	214	13	(	(	PUNCT
stem-6944	214	14	2023	2023	NUM
stem-6944	214	15	)	)	PUNCT
stem-6944	214	16	.	.	PUNCT
stem-6944	215	1	language	language	NOUN
stem-6944	215	2	and	and	CCONJ
stem-6944	215	3	instructional	instructional	ADJ
stem-6944	215	4	methodology	methodology	NOUN
stem-6944	215	5	clil	clil	NOUN
stem-6944	215	6	in	in	ADP
stem-6944	215	7	pharmacy	pharmacy	NOUN
stem-6944	215	8	universities	university	NOUN
stem-6944	215	9	.	.	PUNCT
stem-6944	216	1	journal	journal	PROPN
stem-6944	216	2	of	of	ADP
stem-6944	216	3	science	science	NOUN
stem-6944	216	4	-	-	PUNCT
stem-6944	216	5	innovative	innovative	NOUN
stem-6944	216	6	research	research	NOUN
stem-6944	216	7	in	in	ADP
stem-6944	216	8	uzbekistan	uzbekistan	PROPN
stem-6944	216	9	,	,	PUNCT
stem-6944	216	10	1(8	1(8	NUM
stem-6944	216	11	)	)	PUNCT
stem-6944	216	12	,	,	PUNCT
stem-6944	216	13	179183	179183	NUM
stem-6944	216	14	.	.	PUNCT
stem-6944	217	1	43	43	NUM
stem-6944	217	2	.	.	PUNCT
stem-6944	217	3	botirovich	botirovich	NOUN
stem-6944	217	4	,	,	PUNCT
stem-6944	217	5	t.	t.	PROPN
stem-6944	217	6	b.	b.	PROPN
stem-6944	217	7	,	,	PUNCT
stem-6944	217	8	anvarovna	anvarovna	NOUN
stem-6944	217	9	,	,	PUNCT
stem-6944	217	10	a.	a.	PROPN
stem-6944	217	11	d.	d.	PROPN
stem-6944	217	12	,	,	PUNCT
stem-6944	217	13	&	&	CCONJ
stem-6944	217	14	turdaliyevich	turdaliyevich	NOUN
stem-6944	217	15	,	,	PUNCT
stem-6944	217	16	t.	t.	NOUN
stem-6944	217	17	m.	m.	NOUN
stem-6944	217	18	(	(	PUNCT
stem-6944	217	19	2023	2023	NUM
stem-6944	217	20	)	)	PUNCT
stem-6944	217	21	.	.	PUNCT
stem-6944	218	1	esp	esp	ADJ
stem-6944	218	2	and	and	CCONJ
stem-6944	218	3	students'needs	students'need	NOUN
stem-6944	218	4	in	in	ADP
stem-6944	218	5	learning	learn	VERB
stem-6944	218	6	english	english	PROPN
stem-6944	218	7	for	for	ADP
stem-6944	218	8	pharmacy	pharmacy	NOUN
stem-6944	218	9	.	.	PUNCT
stem-6944	219	1	international	international	ADJ
stem-6944	219	2	journal	journal	NOUN
stem-6944	219	3	of	of	ADP
stem-6944	219	4	social	social	ADJ
stem-6944	219	5	science	science	PROPN
stem-6944	219	6	&	&	CCONJ
stem-6944	219	7	interdisciplinary	interdisciplinary	PROPN
stem-6944	219	8	research	research	NOUN
stem-6944	219	9	issn	issn	PROPN
stem-6944	219	10	:	:	PUNCT
stem-6944	219	11	2277	2277	NUM
stem-6944	219	12	-	-	SYM
stem-6944	219	13	3630	3630	NUM
stem-6944	219	14	impact	impact	NOUN
stem-6944	219	15	factor	factor	NOUN
stem-6944	219	16	:	:	PUNCT
stem-6944	219	17	7.429	7.429	NUM
stem-6944	219	18	,	,	PUNCT
stem-6944	219	19	12(01	12(01	NUM
stem-6944	219	20	)	)	PUNCT
stem-6944	219	21	,	,	PUNCT
stem-6944	219	22	169	169	NUM
stem-6944	219	23	-	-	SYM
stem-6944	219	24	172	172	NUM
stem-6944	219	25	.	.	PROPN
stem-6944	219	26	44	44	NUM
stem-6944	219	27	.	.	PUNCT
stem-6944	220	1	akhmedova	akhmedova	PROPN
stem-6944	220	2	,	,	PUNCT
stem-6944	220	3	d.	d.	PROPN
stem-6944	220	4	a.	a.	PROPN
stem-6944	220	5	(	(	PUNCT
stem-6944	220	6	2023	2023	NUM
stem-6944	220	7	)	)	PUNCT
stem-6944	220	8	.	.	PUNCT
stem-6944	221	1	teaching	teach	VERB
stem-6944	221	2	strategies	strategy	NOUN
stem-6944	221	3	and	and	CCONJ
stem-6944	221	4	assessment	assessment	NOUN
stem-6944	221	5	methods	method	NOUN
stem-6944	221	6	for	for	ADP
stem-6944	221	7	online	online	ADJ
stem-6944	221	8	pharmacy	pharmacy	NOUN
stem-6944	221	9	education	education	NOUN
stem-6944	221	10	.	.	PUNCT
stem-6944	222	1	the	the	DET
stem-6944	222	2	role	role	NOUN
stem-6944	222	3	of	of	ADP
stem-6944	222	4	science	science	NOUN
stem-6944	222	5	and	and	CCONJ
stem-6944	222	6	innovation	innovation	NOUN
stem-6944	222	7	in	in	ADP
stem-6944	222	8	the	the	DET
stem-6944	222	9	modern	modern	ADJ
stem-6944	222	10	world	world	NOUN
stem-6944	222	11	,	,	PUNCT
stem-6944	222	12	2(7	2(7	NUM
stem-6944	222	13	)	)	PUNCT
stem-6944	222	14	,	,	PUNCT
stem-6944	222	15	27	27	NUM
stem-6944	222	16	-	-	SYM
stem-6944	222	17	33	33	NUM
stem-6944	222	18	.	.	NOUN
stem-6944	222	19	45	45	NUM
stem-6944	222	20	.	.	PUNCT
stem-6944	222	21	anvarovna	anvarovna	NOUN
stem-6944	222	22	,	,	PUNCT
stem-6944	222	23	a.	a.	PROPN
stem-6944	222	24	d.	d.	PROPN
stem-6944	222	25	(	(	PUNCT
stem-6944	222	26	2024	2024	NUM
stem-6944	222	27	)	)	PUNCT
stem-6944	222	28	.	.	PUNCT
stem-6944	223	1	the	the	DET
stem-6944	223	2	importance	importance	NOUN
stem-6944	223	3	of	of	ADP
stem-6944	223	4	using	use	VERB
stem-6944	223	5	innovative	innovative	ADJ
stem-6944	223	6	methods	method	NOUN
stem-6944	223	7	in	in	ADP
stem-6944	223	8	developing	develop	VERB
stem-6944	223	9	communicative	communicative	ADJ
stem-6944	223	10	competence	competence	NOUN
stem-6944	223	11	in	in	ADP
stem-6944	223	12	teaching	teach	VERB
stem-6944	223	13	english	english	PROPN
stem-6944	223	14	to	to	ADP
stem-6944	223	15	medical	medical	ADJ
stem-6944	223	16	students	student	NOUN
stem-6944	223	17	.	.	PUNCT
stem-6944	224	1	pedagogika	pedagogika	PROPN
stem-6944	224	2	,	,	PUNCT
stem-6944	224	3	psixologiya	psixologiya	PROPN
stem-6944	224	4	va	va	PROPN
stem-6944	224	5	ijtimoiy	ijtimoiy	PROPN
stem-6944	224	6	tadqiqotlar|	tadqiqotlar|	X
stem-6944	224	7	journal	journal	NOUN
stem-6944	224	8	of	of	ADP
stem-6944	224	9	pedagogy	pedagogy	NOUN
stem-6944	224	10	,	,	PUNCT
stem-6944	224	11	psychology	psychology	NOUN
stem-6944	224	12	and	and	CCONJ
stem-6944	224	13	social	social	ADJ
stem-6944	224	14	research	research	NOUN
stem-6944	224	15	,	,	PUNCT
stem-6944	224	16	3(4	3(4	NUM
stem-6944	224	17	)	)	PUNCT
stem-6944	224	18	,	,	PUNCT
stem-6944	224	19	74	74	NUM
stem-6944	224	20	-	-	SYM
stem-6944	224	21	80	80	NUM