id	sid	tid	token	lemma	pos
ajfa-4039	1	1	microsoft	microsoft	PROPN
ajfa-4039	1	2	word	word	NOUN
ajfa-4039	1	3	4039-15083-1-sm-writer2-new.doc	4039-15083-1-sm-writer2-new.doc	NUM
ajfa-4039	1	4	asian	asian	ADJ
ajfa-4039	1	5	journal	journal	NOUN
ajfa-4039	1	6	of	of	ADP
ajfa-4039	1	7	finance	finance	PROPN
ajfa-4039	1	8	&	&	CCONJ
ajfa-4039	1	9	accounting	accounting	PROPN
ajfa-4039	1	10	issn	issn	PROPN
ajfa-4039	1	11	1946	1946	NUM
ajfa-4039	1	12	-	-	PUNCT
ajfa-4039	1	13	052x	052x	NOUN
ajfa-4039	1	14	2013	2013	NUM
ajfa-4039	1	15	,	,	PUNCT
ajfa-4039	1	16	vol	vol	NOUN
ajfa-4039	1	17	.	.	PROPN
ajfa-4039	1	18	5	5	NUM
ajfa-4039	1	19	,	,	PUNCT
ajfa-4039	1	20	no	no	INTJ
ajfa-4039	1	21	.	.	NOUN
ajfa-4039	1	22	2	2	NUM
ajfa-4039	1	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-4039	1	24	84	84	NUM
ajfa-4039	1	25	exploring	explore	VERB
ajfa-4039	1	26	undergraduate	undergraduate	ADJ
ajfa-4039	1	27	students	student	NOUN
ajfa-4039	1	28	’	’	PART
ajfa-4039	1	29	understanding	understanding	NOUN
ajfa-4039	1	30	of	of	ADP
ajfa-4039	1	31	shari’ah	shari’ah	PROPN
ajfa-4039	1	32	based	base	VERB
ajfa-4039	1	33	audit	audit	NOUN
ajfa-4039	1	34	:	:	PUNCT
ajfa-4039	1	35	implications	implication	NOUN
ajfa-4039	1	36	for	for	ADP
ajfa-4039	1	37	the	the	DET
ajfa-4039	1	38	future	future	NOUN
ajfa-4039	1	39	of	of	ADP
ajfa-4039	1	40	shari’ah	shari’ah	NOUN
ajfa-4039	1	41	auditing	audit	VERB
ajfa-4039	1	42	labor	labor	NOUN
ajfa-4039	1	43	market	market	NOUN
ajfa-4039	1	44	in	in	ADP
ajfa-4039	1	45	brunei	brunei	PROPN
ajfa-4039	1	46	hisham	hisham	PROPN
ajfa-4039	1	47	yaacob	yaacob	PROPN
ajfa-4039	1	48	(	(	PUNCT
ajfa-4039	1	49	corresponding	corresponding	ADJ
ajfa-4039	1	50	author	author	NOUN
ajfa-4039	1	51	)	)	PUNCT
ajfa-4039	1	52	department	department	NOUN
ajfa-4039	1	53	of	of	ADP
ajfa-4039	1	54	accounting	accounting	PROPN
ajfa-4039	1	55	&	&	CCONJ
ajfa-4039	1	56	finance	finance	NOUN
ajfa-4039	1	57	,	,	PUNCT
ajfa-4039	1	58	faculty	faculty	NOUN
ajfa-4039	1	59	of	of	ADP
ajfa-4039	1	60	business	business	NOUN
ajfa-4039	1	61	,	,	PUNCT
ajfa-4039	1	62	economics	economics	PROPN
ajfa-4039	1	63	&	&	CCONJ
ajfa-4039	1	64	policy	policy	NOUN
ajfa-4039	1	65	studies	studies	PROPN
ajfa-4039	1	66	university	university	PROPN
ajfa-4039	1	67	of	of	ADP
ajfa-4039	1	68	brunei	brunei	PROPN
ajfa-4039	1	69	darussalam	darussalam	PROPN
ajfa-4039	1	70	,	,	PUNCT
ajfa-4039	1	71	tungku	tungku	PROPN
ajfa-4039	1	72	link	link	PROPN
ajfa-4039	1	73	,	,	PUNCT
ajfa-4039	1	74	gadong	gadong	PROPN
ajfa-4039	1	75	,	,	PUNCT
ajfa-4039	1	76	brunei	brunei	PROPN
ajfa-4039	1	77	be1410	be1410	PROPN
ajfa-4039	1	78	e	e	PROPN
ajfa-4039	1	79	-	-	NOUN
ajfa-4039	1	80	mail	mail	NOUN
ajfa-4039	1	81	:	:	PUNCT
ajfa-4039	1	82	hisham.yaacob@ubd.edu.bn	hisham.yaacob@ubd.edu.bn	PROPN
ajfa-4039	1	83	fathima	fathima	PROPN
ajfa-4039	1	84	shafeek	shafeek	PROPN
ajfa-4039	1	85	university	university	PROPN
ajfa-4039	1	86	of	of	ADP
ajfa-4039	1	87	brunei	brunei	PROPN
ajfa-4039	1	88	darussalam	darussalam	PROPN
ajfa-4039	1	89	,	,	PUNCT
ajfa-4039	1	90	brunei	brunei	PROPN
ajfa-4039	1	91	hairul	hairul	PROPN
ajfa-4039	1	92	suhaimi	suhaimi	PROPN
ajfa-4039	1	93	nahar	nahar	PROPN
ajfa-4039	1	94	universiti	universiti	PROPN
ajfa-4039	1	95	putra	putra	PROPN
ajfa-4039	1	96	malaysia	malaysia	PROPN
ajfa-4039	1	97	,	,	PUNCT
ajfa-4039	1	98	malaysia	malaysia	PROPN
ajfa-4039	1	99	received	receive	VERB
ajfa-4039	1	100	:	:	PUNCT
ajfa-4039	1	101	july	july	PROPN
ajfa-4039	1	102	22	22	NUM
ajfa-4039	1	103	,	,	PUNCT
ajfa-4039	1	104	2013	2013	NUM
ajfa-4039	1	105	accepted	accept	VERB
ajfa-4039	1	106	:	:	PUNCT
ajfa-4039	1	107	september	september	PROPN
ajfa-4039	1	108	11	11	NUM
ajfa-4039	1	109	,	,	PUNCT
ajfa-4039	1	110	2013	2013	NUM
ajfa-4039	1	111	published	publish	VERB
ajfa-4039	1	112	:	:	PUNCT
ajfa-4039	1	113	december	december	PROPN
ajfa-4039	1	114	1	1	NUM
ajfa-4039	1	115	,	,	PUNCT
ajfa-4039	1	116	2013	2013	NUM
ajfa-4039	1	117	doi:10.5296	doi:10.5296	NOUN
ajfa-4039	1	118	/	/	SYM
ajfa-4039	1	119	ajfa.v5i2.4039	ajfa.v5i2.4039	NUM
ajfa-4039	1	120	url	url	NOUN
ajfa-4039	1	121	:	:	PUNCT
ajfa-4039	1	122	http://dx.doi.org/10.5296/ajfa.v5i2.4039	http://dx.doi.org/10.5296/ajfa.v5i2.4039	NOUN
ajfa-4039	1	123	abstract	abstract	VERB
ajfa-4039	1	124	the	the	DET
ajfa-4039	1	125	worldwide	worldwide	ADJ
ajfa-4039	1	126	islamic	islamic	ADJ
ajfa-4039	1	127	finance	finance	NOUN
ajfa-4039	1	128	industry	industry	NOUN
ajfa-4039	1	129	had	have	AUX
ajfa-4039	1	130	grown	grow	VERB
ajfa-4039	1	131	remarkably	remarkably	ADV
ajfa-4039	1	132	in	in	ADP
ajfa-4039	1	133	the	the	DET
ajfa-4039	1	134	past	past	ADJ
ajfa-4039	1	135	decades	decade	NOUN
ajfa-4039	1	136	,	,	PUNCT
ajfa-4039	1	137	primarily	primarily	ADV
ajfa-4039	1	138	propelled	propel	VERB
ajfa-4039	1	139	by	by	ADP
ajfa-4039	1	140	the	the	DET
ajfa-4039	1	141	strong	strong	ADJ
ajfa-4039	1	142	demand	demand	NOUN
ajfa-4039	1	143	for	for	ADP
ajfa-4039	1	144	shari’ah	shari’ah	PROPN
ajfa-4039	1	145	(	(	PUNCT
ajfa-4039	1	146	islamic	islamic	ADJ
ajfa-4039	1	147	law	law	NOUN
ajfa-4039	1	148	)	)	PUNCT
ajfa-4039	1	149	compliant	compliant	ADJ
ajfa-4039	1	150	banking	banking	NOUN
ajfa-4039	1	151	products	product	NOUN
ajfa-4039	1	152	by	by	ADP
ajfa-4039	1	153	muslims	muslim	NOUN
ajfa-4039	1	154	and	and	CCONJ
ajfa-4039	1	155	non	non	NOUN
ajfa-4039	1	156	-	-	NOUN
ajfa-4039	1	157	muslims	muslim	NOUN
ajfa-4039	1	158	alike	alike	ADV
ajfa-4039	1	159	.	.	PUNCT
ajfa-4039	2	1	behind	behind	ADP
ajfa-4039	2	2	the	the	DET
ajfa-4039	2	3	façade	façade	NOUN
ajfa-4039	2	4	of	of	ADP
ajfa-4039	2	5	such	such	ADJ
ajfa-4039	2	6	outstanding	outstanding	ADJ
ajfa-4039	2	7	industry	industry	NOUN
ajfa-4039	2	8	’s	’s	PART
ajfa-4039	2	9	development	development	NOUN
ajfa-4039	2	10	,	,	PUNCT
ajfa-4039	2	11	there	there	PRON
ajfa-4039	2	12	remain	remain	VERB
ajfa-4039	2	13	unresolved	unresolved	ADJ
ajfa-4039	2	14	critical	critical	ADJ
ajfa-4039	2	15	governance	governance	NOUN
ajfa-4039	2	16	issues	issue	NOUN
ajfa-4039	2	17	warranting	warrant	VERB
ajfa-4039	2	18	for	for	ADP
ajfa-4039	2	19	immediate	immediate	ADJ
ajfa-4039	2	20	attention	attention	NOUN
ajfa-4039	2	21	by	by	ADP
ajfa-4039	2	22	industry	industry	NOUN
ajfa-4039	2	23	stakeholders	stakeholder	NOUN
ajfa-4039	2	24	.	.	PUNCT
ajfa-4039	3	1	besides	besides	SCONJ
ajfa-4039	3	2	the	the	DET
ajfa-4039	3	3	presence	presence	NOUN
ajfa-4039	3	4	of	of	ADP
ajfa-4039	3	5	significant	significant	ADJ
ajfa-4039	3	6	variations	variation	NOUN
ajfa-4039	3	7	with	with	ADP
ajfa-4039	3	8	regards	regard	NOUN
ajfa-4039	3	9	to	to	ADP
ajfa-4039	3	10	the	the	DET
ajfa-4039	3	11	scope	scope	NOUN
ajfa-4039	3	12	and	and	CCONJ
ajfa-4039	3	13	framework	framework	NOUN
ajfa-4039	3	14	for	for	ADP
ajfa-4039	3	15	shari’ah	shari’ah	NOUN
ajfa-4039	3	16	audit	audit	NOUN
ajfa-4039	3	17	in	in	ADP
ajfa-4039	3	18	the	the	DET
ajfa-4039	3	19	currently	currently	ADV
ajfa-4039	3	20	available	available	ADJ
ajfa-4039	3	21	shari’ah	shari’ah	NOUN
ajfa-4039	3	22	governance	governance	NOUN
ajfa-4039	3	23	policy	policy	NOUN
ajfa-4039	3	24	standards	standard	NOUN
ajfa-4039	3	25	,	,	PUNCT
ajfa-4039	3	26	another	another	DET
ajfa-4039	3	27	imperative	imperative	ADJ
ajfa-4039	3	28	issue	issue	NOUN
ajfa-4039	3	29	surrounds	surround	VERB
ajfa-4039	3	30	the	the	DET
ajfa-4039	3	31	relatively	relatively	ADV
ajfa-4039	3	32	small	small	ADJ
ajfa-4039	3	33	pool	pool	NOUN
ajfa-4039	3	34	of	of	ADP
ajfa-4039	3	35	knowledgeable	knowledgeable	ADJ
ajfa-4039	3	36	and	and	CCONJ
ajfa-4039	3	37	competent	competent	ADJ
ajfa-4039	3	38	shari’ah	shari’ah	NOUN
ajfa-4039	3	39	auditors	auditor	NOUN
ajfa-4039	3	40	(	(	PUNCT
ajfa-4039	3	41	vis	vis	X
ajfa-4039	3	42	-	-	PUNCT
ajfa-4039	3	43	à	à	X
ajfa-4039	3	44	-	-	PUNCT
ajfa-4039	3	45	vis	vis	X
ajfa-4039	3	46	conventional	conventional	ADJ
ajfa-4039	3	47	auditors	auditor	NOUN
ajfa-4039	3	48	)	)	PUNCT
ajfa-4039	3	49	to	to	PART
ajfa-4039	3	50	perform	perform	VERB
ajfa-4039	3	51	shari’ah	shari’ah	NOUN
ajfa-4039	3	52	auditing	auditing	NOUN
ajfa-4039	3	53	of	of	ADP
ajfa-4039	3	54	islamic	islamic	ADJ
ajfa-4039	3	55	financial	financial	ADJ
ajfa-4039	3	56	transactions	transaction	NOUN
ajfa-4039	3	57	and	and	CCONJ
ajfa-4039	3	58	hence	hence	ADV
ajfa-4039	3	59	,	,	PUNCT
ajfa-4039	3	60	the	the	DET
ajfa-4039	3	61	institutions	institution	NOUN
ajfa-4039	3	62	.	.	PUNCT
ajfa-4039	4	1	arguably	arguably	ADV
ajfa-4039	4	2	,	,	PUNCT
ajfa-4039	4	3	these	these	PRON
ajfa-4039	4	4	pose	pose	VERB
ajfa-4039	4	5	a	a	DET
ajfa-4039	4	6	significant	significant	ADJ
ajfa-4039	4	7	threat	threat	NOUN
ajfa-4039	4	8	to	to	ADP
ajfa-4039	4	9	the	the	DET
ajfa-4039	4	10	coordinated	coordinated	ADJ
ajfa-4039	4	11	development	development	NOUN
ajfa-4039	4	12	of	of	ADP
ajfa-4039	4	13	this	this	DET
ajfa-4039	4	14	religiously	religiously	ADV
ajfa-4039	4	15	rooted	root	VERB
ajfa-4039	4	16	industry	industry	NOUN
ajfa-4039	4	17	.	.	PUNCT
ajfa-4039	5	1	the	the	DET
ajfa-4039	5	2	study	study	NOUN
ajfa-4039	5	3	’s	’s	PART
ajfa-4039	5	4	conjecture	conjecture	NOUN
ajfa-4039	5	5	is	be	AUX
ajfa-4039	5	6	that	that	SCONJ
ajfa-4039	5	7	education	education	NOUN
ajfa-4039	5	8	holds	hold	VERB
ajfa-4039	5	9	the	the	DET
ajfa-4039	5	10	key	key	NOUN
ajfa-4039	5	11	to	to	PART
ajfa-4039	5	12	resolve	resolve	VERB
ajfa-4039	5	13	the	the	DET
ajfa-4039	5	14	issue	issue	NOUN
ajfa-4039	5	15	.	.	PUNCT
ajfa-4039	6	1	accordingly	accordingly	ADV
ajfa-4039	6	2	,	,	PUNCT
ajfa-4039	6	3	it	it	PRON
ajfa-4039	6	4	asian	asian	ADJ
ajfa-4039	6	5	journal	journal	NOUN
ajfa-4039	6	6	of	of	ADP
ajfa-4039	6	7	finance	finance	PROPN
ajfa-4039	6	8	&	&	CCONJ
ajfa-4039	6	9	accounting	accounting	PROPN
ajfa-4039	6	10	issn	issn	PROPN
ajfa-4039	6	11	1946	1946	NUM
ajfa-4039	6	12	-	-	PUNCT
ajfa-4039	6	13	052x	052x	NOUN
ajfa-4039	6	14	2013	2013	NUM
ajfa-4039	6	15	,	,	PUNCT
ajfa-4039	6	16	vol	vol	NOUN
ajfa-4039	6	17	.	.	PROPN
ajfa-4039	6	18	5	5	NUM
ajfa-4039	6	19	,	,	PUNCT
ajfa-4039	6	20	no	no	INTJ
ajfa-4039	6	21	.	.	NOUN
ajfa-4039	6	22	2	2	NUM
ajfa-4039	6	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-4039	6	24	85	85	NUM
ajfa-4039	6	25	undertakes	undertake	VERB
ajfa-4039	6	26	a	a	DET
ajfa-4039	6	27	preliminary	preliminary	ADJ
ajfa-4039	6	28	survey	survey	NOUN
ajfa-4039	6	29	on	on	ADP
ajfa-4039	6	30	bruneian	bruneian	ADJ
ajfa-4039	6	31	undergraduate	undergraduate	NOUN
ajfa-4039	6	32	students	student	NOUN
ajfa-4039	6	33	in	in	ADP
ajfa-4039	6	34	the	the	DET
ajfa-4039	6	35	field	field	NOUN
ajfa-4039	6	36	of	of	ADP
ajfa-4039	6	37	accounting	accounting	NOUN
ajfa-4039	6	38	,	,	PUNCT
ajfa-4039	6	39	business	business	NOUN
ajfa-4039	6	40	and	and	CCONJ
ajfa-4039	6	41	shari'ah	shari'ah	NOUN
ajfa-4039	6	42	related	relate	VERB
ajfa-4039	6	43	,	,	PUNCT
ajfa-4039	6	44	majority	majority	NOUN
ajfa-4039	6	45	of	of	ADP
ajfa-4039	6	46	whom	whom	PRON
ajfa-4039	6	47	are	be	AUX
ajfa-4039	6	48	expected	expect	VERB
ajfa-4039	6	49	to	to	PART
ajfa-4039	6	50	be	be	AUX
ajfa-4039	6	51	part	part	NOUN
ajfa-4039	6	52	of	of	ADP
ajfa-4039	6	53	brunei	brunei	PROPN
ajfa-4039	6	54	’s	’s	PART
ajfa-4039	6	55	future	future	ADJ
ajfa-4039	6	56	shari’ah	shari’ah	PROPN
ajfa-4039	6	57	auditing	audit	VERB
ajfa-4039	6	58	labor	labor	NOUN
ajfa-4039	6	59	market	market	NOUN
ajfa-4039	6	60	.	.	PUNCT
ajfa-4039	7	1	the	the	DET
ajfa-4039	7	2	study	study	NOUN
ajfa-4039	7	3	finds	find	VERB
ajfa-4039	7	4	that	that	SCONJ
ajfa-4039	7	5	students	student	NOUN
ajfa-4039	7	6	’	’	PART
ajfa-4039	7	7	understanding	understanding	NOUN
ajfa-4039	7	8	of	of	ADP
ajfa-4039	7	9	shari’ah	shari’ah	PROPN
ajfa-4039	7	10	auditing	auditing	NOUN
ajfa-4039	7	11	is	be	AUX
ajfa-4039	7	12	arguably	arguably	ADV
ajfa-4039	7	13	"	"	PUNCT
ajfa-4039	7	14	rudimentary	rudimentary	ADJ
ajfa-4039	7	15	"	"	PUNCT
ajfa-4039	7	16	in	in	ADP
ajfa-4039	7	17	nature	nature	NOUN
ajfa-4039	7	18	.	.	PUNCT
ajfa-4039	8	1	while	while	SCONJ
ajfa-4039	8	2	the	the	DET
ajfa-4039	8	3	characteristics	characteristic	NOUN
ajfa-4039	8	4	and	and	CCONJ
ajfa-4039	8	5	knowledge	knowledge	NOUN
ajfa-4039	8	6	expected	expect	VERB
ajfa-4039	8	7	of	of	ADP
ajfa-4039	8	8	shari’ah	shari’ah	PROPN
ajfa-4039	8	9	auditor	auditor	NOUN
ajfa-4039	8	10	are	be	AUX
ajfa-4039	8	11	well	well	ADV
ajfa-4039	8	12	understood	understand	VERB
ajfa-4039	8	13	,	,	PUNCT
ajfa-4039	8	14	the	the	DET
ajfa-4039	8	15	students	student	NOUN
ajfa-4039	8	16	are	be	AUX
ajfa-4039	8	17	however	however	ADV
ajfa-4039	8	18	unsure	unsure	ADJ
ajfa-4039	8	19	of	of	ADP
ajfa-4039	8	20	the	the	DET
ajfa-4039	8	21	primary	primary	ADJ
ajfa-4039	8	22	objective	objective	NOUN
ajfa-4039	8	23	for	for	ADP
ajfa-4039	8	24	shari’ah	shari’ah	PROPN
ajfa-4039	8	25	auditing	auditing	NOUN
ajfa-4039	8	26	.	.	PUNCT
ajfa-4039	9	1	these	these	PRON
ajfa-4039	9	2	highlight	highlight	VERB
ajfa-4039	9	3	the	the	DET
ajfa-4039	9	4	practical	practical	ADJ
ajfa-4039	9	5	imperative	imperative	NOUN
ajfa-4039	9	6	for	for	SCONJ
ajfa-4039	9	7	the	the	DET
ajfa-4039	9	8	brunei	brunei	PROPN
ajfa-4039	9	9	government	government	PROPN
ajfa-4039	9	10	to	to	PART
ajfa-4039	9	11	consider	consider	VERB
ajfa-4039	9	12	a	a	DET
ajfa-4039	9	13	holistic	holistic	ADJ
ajfa-4039	9	14	revamp	revamp	NOUN
ajfa-4039	9	15	of	of	ADP
ajfa-4039	9	16	its	its	PRON
ajfa-4039	9	17	education	education	NOUN
ajfa-4039	9	18	strategies	strategy	NOUN
ajfa-4039	9	19	in	in	ADP
ajfa-4039	9	20	meeting	meet	VERB
ajfa-4039	9	21	future	future	ADJ
ajfa-4039	9	22	market	market	NOUN
ajfa-4039	9	23	demands	demand	NOUN
ajfa-4039	9	24	for	for	ADP
ajfa-4039	9	25	qualified	qualified	ADJ
ajfa-4039	9	26	and	and	CCONJ
ajfa-4039	9	27	well	well	ADV
ajfa-4039	9	28	trained	train	VERB
ajfa-4039	9	29	shari’ah	shari’ah	NOUN
ajfa-4039	9	30	auditors	auditor	NOUN
ajfa-4039	9	31	.	.	PUNCT
ajfa-4039	10	1	keywords	keyword	NOUN
ajfa-4039	10	2	:	:	PUNCT
ajfa-4039	10	3	islamic	islamic	ADJ
ajfa-4039	10	4	accounting	accounting	NOUN
ajfa-4039	10	5	,	,	PUNCT
ajfa-4039	10	6	islamic	islamic	ADJ
ajfa-4039	10	7	finance	finance	NOUN
ajfa-4039	10	8	,	,	PUNCT
ajfa-4039	10	9	shari’ah	shari’ah	NOUN
ajfa-4039	10	10	audit	audit	NOUN
ajfa-4039	10	11	,	,	PUNCT
ajfa-4039	10	12	shari’ah	shari’ah	PROPN
ajfa-4039	10	13	auditor	auditor	PROPN
ajfa-4039	10	14	asian	asian	PROPN
ajfa-4039	10	15	journal	journal	PROPN
ajfa-4039	10	16	of	of	ADP
ajfa-4039	10	17	finance	finance	PROPN
ajfa-4039	10	18	&	&	CCONJ
ajfa-4039	10	19	accounting	accounting	PROPN
ajfa-4039	10	20	issn	issn	PROPN
ajfa-4039	10	21	1946	1946	NUM
ajfa-4039	10	22	-	-	PUNCT
ajfa-4039	10	23	052x	052x	NOUN
ajfa-4039	10	24	2013	2013	NUM
ajfa-4039	10	25	,	,	PUNCT
ajfa-4039	10	26	vol	vol	NOUN
ajfa-4039	10	27	.	.	PROPN
ajfa-4039	10	28	5	5	NUM
ajfa-4039	10	29	,	,	PUNCT
ajfa-4039	10	30	no	no	INTJ
ajfa-4039	10	31	.	.	NOUN
ajfa-4039	10	32	2	2	NUM
ajfa-4039	10	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-4039	10	34	86	86	NUM
ajfa-4039	10	35	1	1	NUM
ajfa-4039	10	36	.	.	PUNCT
ajfa-4039	11	1	introduction	introduction	NOUN
ajfa-4039	11	2	islamic	islamic	PROPN
ajfa-4039	11	3	finance	finance	PROPN
ajfa-4039	11	4	has	have	AUX
ajfa-4039	11	5	become	become	VERB
ajfa-4039	11	6	a	a	DET
ajfa-4039	11	7	credible	credible	ADJ
ajfa-4039	11	8	alternative	alternative	NOUN
ajfa-4039	11	9	to	to	ADP
ajfa-4039	11	10	conventional	conventional	ADJ
ajfa-4039	11	11	,	,	PUNCT
ajfa-4039	11	12	usury	usury	NOUN
ajfa-4039	11	13	-	-	PUNCT
ajfa-4039	11	14	based	base	VERB
ajfa-4039	11	15	financing	financing	NOUN
ajfa-4039	11	16	industry	industry	NOUN
ajfa-4039	11	17	,	,	PUNCT
ajfa-4039	11	18	registering	register	VERB
ajfa-4039	11	19	a	a	DET
ajfa-4039	11	20	growth	growth	NOUN
ajfa-4039	11	21	in	in	ADP
ajfa-4039	11	22	excess	excess	NOUN
ajfa-4039	11	23	of	of	ADP
ajfa-4039	11	24	20	20	NUM
ajfa-4039	11	25	%	%	NOUN
ajfa-4039	11	26	in	in	ADP
ajfa-4039	11	27	the	the	DET
ajfa-4039	11	28	past	past	ADJ
ajfa-4039	11	29	decades	decade	NOUN
ajfa-4039	11	30	(	(	PUNCT
ajfa-4039	11	31	global	global	ADJ
ajfa-4039	11	32	islamic	islamic	PROPN
ajfa-4039	11	33	finance	finance	NOUN
ajfa-4039	11	34	,	,	PUNCT
ajfa-4039	11	35	2012	2012	NUM
ajfa-4039	11	36	)	)	PUNCT
ajfa-4039	11	37	.	.	PUNCT
ajfa-4039	12	1	the	the	DET
ajfa-4039	12	2	religiously	religiously	ADV
ajfa-4039	12	3	rooted	root	VERB
ajfa-4039	12	4	industry	industry	NOUN
ajfa-4039	12	5	has	have	AUX
ajfa-4039	12	6	more	more	ADJ
ajfa-4039	12	7	than	than	ADP
ajfa-4039	12	8	three	three	NUM
ajfa-4039	12	9	hundred	hundred	NUM
ajfa-4039	12	10	industry	industry	NOUN
ajfa-4039	12	11	players	player	NOUN
ajfa-4039	12	12	called	call	VERB
ajfa-4039	12	13	“	"	PUNCT
ajfa-4039	12	14	islamic	islamic	ADJ
ajfa-4039	12	15	financial	financial	ADJ
ajfa-4039	12	16	institutions	institution	NOUN
ajfa-4039	12	17	(	(	PUNCT
ajfa-4039	12	18	ifis	ifis	PROPN
ajfa-4039	12	19	)	)	PUNCT
ajfa-4039	12	20	”	"	PUNCT
ajfa-4039	12	21	operating	operate	VERB
ajfa-4039	12	22	in	in	ADP
ajfa-4039	12	23	almost	almost	ADV
ajfa-4039	12	24	eighty	eighty	NUM
ajfa-4039	12	25	countries	country	NOUN
ajfa-4039	12	26	globally	globally	ADV
ajfa-4039	12	27	with	with	ADP
ajfa-4039	12	28	total	total	ADJ
ajfa-4039	12	29	assets	asset	NOUN
ajfa-4039	12	30	stood	stand	VERB
ajfa-4039	12	31	at	at	ADP
ajfa-4039	12	32	us$1.3	us$1.3	PROPN
ajfa-4039	12	33	trillion	trillion	NUM
ajfa-4039	12	34	in	in	ADP
ajfa-4039	12	35	2011	2011	NUM
ajfa-4039	12	36	(	(	PUNCT
ajfa-4039	12	37	grewal	grewal	NOUN
ajfa-4039	12	38	,	,	PUNCT
ajfa-4039	12	39	2012	2012	NUM
ajfa-4039	12	40	;	;	PUNCT
ajfa-4039	12	41	pwc	pwc	PROPN
ajfa-4039	12	42	,	,	PUNCT
ajfa-4039	12	43	2011	2011	NUM
ajfa-4039	12	44	)	)	PUNCT
ajfa-4039	12	45	and	and	CCONJ
ajfa-4039	12	46	reached	reach	VERB
ajfa-4039	12	47	us$1.6	us$1.6	NOUN
ajfa-4039	12	48	trillion	trillion	NUM
ajfa-4039	12	49	in	in	ADP
ajfa-4039	12	50	2012	2012	NUM
ajfa-4039	12	51	(	(	PUNCT
ajfa-4039	12	52	global	global	ADJ
ajfa-4039	12	53	islamic	islamic	PROPN
ajfa-4039	12	54	finance	finance	NOUN
ajfa-4039	12	55	,	,	PUNCT
ajfa-4039	12	56	2012	2012	NUM
ajfa-4039	12	57	)	)	PUNCT
ajfa-4039	12	58	.	.	PUNCT
ajfa-4039	13	1	the	the	DET
ajfa-4039	13	2	islamic	islamic	ADJ
ajfa-4039	13	3	finance	finance	NOUN
ajfa-4039	13	4	assets	asset	NOUN
ajfa-4039	13	5	in	in	ADP
ajfa-4039	13	6	the	the	DET
ajfa-4039	13	7	asian	asian	ADJ
ajfa-4039	13	8	region	region	NOUN
ajfa-4039	13	9	alone	alone	ADV
ajfa-4039	13	10	constitute	constitute	VERB
ajfa-4039	13	11	22	22	NUM
ajfa-4039	13	12	%	%	NOUN
ajfa-4039	13	13	of	of	ADP
ajfa-4039	13	14	that	that	DET
ajfa-4039	13	15	amount	amount	NOUN
ajfa-4039	13	16	(	(	PUNCT
ajfa-4039	13	17	grewal	grewal	NOUN
ajfa-4039	13	18	,	,	PUNCT
ajfa-4039	13	19	2012	2012	NUM
ajfa-4039	13	20	)	)	PUNCT
ajfa-4039	13	21	.	.	PUNCT
ajfa-4039	14	1	official	official	ADJ
ajfa-4039	14	2	statistics	statistic	NOUN
ajfa-4039	14	3	produced	produce	VERB
ajfa-4039	14	4	by	by	ADP
ajfa-4039	14	5	kfh	kfh	PROPN
ajfa-4039	14	6	research	research	PROPN
ajfa-4039	14	7	,	,	PUNCT
ajfa-4039	14	8	an	an	DET
ajfa-4039	14	9	independent	independent	ADJ
ajfa-4039	14	10	professional	professional	ADJ
ajfa-4039	14	11	research	research	NOUN
ajfa-4039	14	12	house	house	PROPN
ajfa-4039	14	13	indicate	indicate	VERB
ajfa-4039	14	14	that	that	SCONJ
ajfa-4039	14	15	islamic	islamic	ADJ
ajfa-4039	14	16	banking	banking	NOUN
ajfa-4039	14	17	activities	activity	NOUN
ajfa-4039	14	18	primarily	primarily	ADV
ajfa-4039	14	19	drive	drive	VERB
ajfa-4039	14	20	the	the	DET
ajfa-4039	14	21	industry	industry	NOUN
ajfa-4039	14	22	’s	’s	PART
ajfa-4039	14	23	expansion	expansion	NOUN
ajfa-4039	14	24	globally	globally	ADV
ajfa-4039	14	25	with	with	ADP
ajfa-4039	14	26	an	an	DET
ajfa-4039	14	27	estimated	estimate	VERB
ajfa-4039	14	28	asset	asset	NOUN
ajfa-4039	14	29	size	size	NOUN
ajfa-4039	14	30	of	of	ADP
ajfa-4039	14	31	usd1.1	usd1.1	PROPN
ajfa-4039	14	32	trillion	trillion	NUM
ajfa-4039	14	33	as	as	ADP
ajfa-4039	14	34	at	at	ADP
ajfa-4039	14	35	2011	2011	NUM
ajfa-4039	14	36	,	,	PUNCT
ajfa-4039	14	37	which	which	DET
ajfa-4039	14	38	value	value	NOUN
ajfa-4039	14	39	attributed	attribute	VERB
ajfa-4039	14	40	to	to	ADP
ajfa-4039	14	41	almost	almost	ADV
ajfa-4039	14	42	81	81	NUM
ajfa-4039	14	43	%	%	NOUN
ajfa-4039	14	44	of	of	ADP
ajfa-4039	14	45	the	the	DET
ajfa-4039	14	46	whole	whole	ADJ
ajfa-4039	14	47	shari’ah	shari’ah	NOUN
ajfa-4039	14	48	based	base	VERB
ajfa-4039	14	49	finance	finance	NOUN
ajfa-4039	14	50	assets	asset	NOUN
ajfa-4039	14	51	worldwide	worldwide	ADV
ajfa-4039	14	52	.	.	PUNCT
ajfa-4039	15	1	this	this	PRON
ajfa-4039	15	2	is	be	AUX
ajfa-4039	15	3	followed	follow	VERB
ajfa-4039	15	4	by	by	ADP
ajfa-4039	15	5	sukuk	sukuk	NOUN
ajfa-4039	15	6	(	(	PUNCT
ajfa-4039	15	7	islamic	islamic	ADJ
ajfa-4039	15	8	bond	bond	NOUN
ajfa-4039	15	9	)	)	PUNCT
ajfa-4039	15	10	with	with	ADP
ajfa-4039	15	11	14	14	NUM
ajfa-4039	15	12	%	%	NOUN
ajfa-4039	15	13	islamic	islamic	ADJ
ajfa-4039	15	14	finance	finance	NOUN
ajfa-4039	15	15	assets	asset	NOUN
ajfa-4039	15	16	portion	portion	NOUN
ajfa-4039	15	17	,	,	PUNCT
ajfa-4039	15	18	equivalent	equivalent	ADJ
ajfa-4039	15	19	to	to	ADP
ajfa-4039	15	20	approximately	approximately	ADV
ajfa-4039	15	21	usd178.2	usd178.2	NUM
ajfa-4039	15	22	billion	billion	NUM
ajfa-4039	15	23	outstanding	outstanding	ADJ
ajfa-4039	15	24	sukuk	sukuk	NOUN
ajfa-4039	15	25	value	value	NOUN
ajfa-4039	15	26	as	as	ADP
ajfa-4039	15	27	at	at	ADP
ajfa-4039	15	28	2011	2011	NUM
ajfa-4039	15	29	.	.	PUNCT
ajfa-4039	16	1	the	the	DET
ajfa-4039	16	2	global	global	ADJ
ajfa-4039	16	3	islamic	islamic	PROPN
ajfa-4039	16	4	finance	finance	NOUN
ajfa-4039	16	5	assets	asset	NOUN
ajfa-4039	16	6	are	be	AUX
ajfa-4039	16	7	further	far	ADV
ajfa-4039	16	8	expanded	expand	VERB
ajfa-4039	16	9	by	by	ADP
ajfa-4039	16	10	the	the	DET
ajfa-4039	16	11	islamic	islamic	PROPN
ajfa-4039	16	12	fund	fund	PROPN
ajfa-4039	16	13	management	management	NOUN
ajfa-4039	16	14	activities	activity	NOUN
ajfa-4039	16	15	(	(	PUNCT
ajfa-4039	16	16	4.5	4.5	NUM
ajfa-4039	16	17	%	%	NOUN
ajfa-4039	16	18	)	)	PUNCT
ajfa-4039	16	19	which	which	PRON
ajfa-4039	16	20	assets	asset	NOUN
ajfa-4039	16	21	under	under	ADP
ajfa-4039	16	22	management	management	NOUN
ajfa-4039	16	23	closed	close	VERB
ajfa-4039	16	24	to	to	ADP
ajfa-4039	16	25	usd60	usd60	PROPN
ajfa-4039	16	26	billion	billion	NUM
ajfa-4039	16	27	from	from	ADP
ajfa-4039	16	28	876	876	NUM
ajfa-4039	16	29	funds	fund	NOUN
ajfa-4039	16	30	as	as	ADP
ajfa-4039	16	31	at	at	ADP
ajfa-4039	16	32	2011	2011	NUM
ajfa-4039	16	33	.	.	PUNCT
ajfa-4039	17	1	the	the	DET
ajfa-4039	17	2	remaining	remain	VERB
ajfa-4039	17	3	portion	portion	NOUN
ajfa-4039	17	4	of	of	ADP
ajfa-4039	17	5	the	the	DET
ajfa-4039	17	6	world	world	NOUN
ajfa-4039	17	7	islamic	islamic	ADJ
ajfa-4039	17	8	finance	finance	NOUN
ajfa-4039	17	9	assets	asset	NOUN
ajfa-4039	17	10	(	(	PUNCT
ajfa-4039	17	11	0.5	0.5	NUM
ajfa-4039	17	12	%	%	NOUN
ajfa-4039	17	13	)	)	PUNCT
ajfa-4039	17	14	as	as	ADP
ajfa-4039	17	15	at	at	ADP
ajfa-4039	17	16	2011	2011	NUM
ajfa-4039	17	17	came	come	VERB
ajfa-4039	17	18	from	from	ADP
ajfa-4039	17	19	takaful	takaful	ADJ
ajfa-4039	17	20	(	(	PUNCT
ajfa-4039	17	21	islamic	islamic	ADJ
ajfa-4039	17	22	insurance	insurance	NOUN
ajfa-4039	17	23	)	)	PUNCT
ajfa-4039	17	24	.	.	PUNCT
ajfa-4039	18	1	amongst	amongst	ADP
ajfa-4039	18	2	the	the	DET
ajfa-4039	18	3	growing	grow	VERB
ajfa-4039	18	4	islamic	islamic	ADJ
ajfa-4039	18	5	finance	finance	NOUN
ajfa-4039	18	6	market	market	NOUN
ajfa-4039	18	7	in	in	ADP
ajfa-4039	18	8	south	south	PROPN
ajfa-4039	18	9	east	east	PROPN
ajfa-4039	18	10	asia	asia	PROPN
ajfa-4039	18	11	(	(	PUNCT
ajfa-4039	18	12	sea	sea	NOUN
ajfa-4039	18	13	)	)	PUNCT
ajfa-4039	18	14	is	be	AUX
ajfa-4039	18	15	a	a	DET
ajfa-4039	18	16	small	small	ADJ
ajfa-4039	18	17	islamic	islamic	ADJ
ajfa-4039	18	18	nation	nation	NOUN
ajfa-4039	18	19	of	of	ADP
ajfa-4039	18	20	brunei	brunei	PROPN
ajfa-4039	18	21	,	,	PUNCT
ajfa-4039	18	22	a	a	DET
ajfa-4039	18	23	sovereign	sovereign	ADJ
ajfa-4039	18	24	state	state	NOUN
ajfa-4039	18	25	located	locate	VERB
ajfa-4039	18	26	on	on	ADP
ajfa-4039	18	27	the	the	DET
ajfa-4039	18	28	north	north	NOUN
ajfa-4039	18	29	coast	coast	NOUN
ajfa-4039	18	30	of	of	ADP
ajfa-4039	18	31	borneo	borneo	PROPN
ajfa-4039	18	32	island	island	PROPN
ajfa-4039	18	33	.	.	PUNCT
ajfa-4039	19	1	the	the	DET
ajfa-4039	19	2	country	country	NOUN
ajfa-4039	19	3	’s	’s	PART
ajfa-4039	19	4	population	population	NOUN
ajfa-4039	19	5	stood	stand	VERB
ajfa-4039	19	6	slightly	slightly	ADV
ajfa-4039	19	7	above	above	ADP
ajfa-4039	19	8	four	four	NUM
ajfa-4039	19	9	hundred	hundred	NUM
ajfa-4039	19	10	thousand	thousand	NUM
ajfa-4039	19	11	as	as	ADP
ajfa-4039	19	12	at	at	ADP
ajfa-4039	19	13	july	july	PROPN
ajfa-4039	19	14	2011	2011	NUM
ajfa-4039	19	15	(	(	PUNCT
ajfa-4039	19	16	us	us	PROPN
ajfa-4039	19	17	department	department	PROPN
ajfa-4039	19	18	of	of	ADP
ajfa-4039	19	19	state	state	PROPN
ajfa-4039	19	20	,	,	PUNCT
ajfa-4039	19	21	2011	2011	NUM
ajfa-4039	19	22	)	)	PUNCT
ajfa-4039	19	23	.	.	PUNCT
ajfa-4039	20	1	despite	despite	SCONJ
ajfa-4039	20	2	its	its	PRON
ajfa-4039	20	3	small	small	ADJ
ajfa-4039	20	4	size	size	NOUN
ajfa-4039	20	5	geographically	geographically	ADV
ajfa-4039	20	6	,	,	PUNCT
ajfa-4039	20	7	brunei	brunei	PROPN
ajfa-4039	20	8	recorded	record	VERB
ajfa-4039	20	9	the	the	DET
ajfa-4039	20	10	second	second	ADJ
ajfa-4039	20	11	highest	high	ADJ
ajfa-4039	20	12	human	human	ADJ
ajfa-4039	20	13	development	development	NOUN
ajfa-4039	20	14	index	index	NOUN
ajfa-4039	20	15	(	(	PUNCT
ajfa-4039	20	16	hdi	hdi	PROPN
ajfa-4039	20	17	)	)	PUNCT
ajfa-4039	20	18	among	among	ADP
ajfa-4039	20	19	sea	sea	NOUN
ajfa-4039	20	20	nations	nation	NOUN
ajfa-4039	20	21	(	(	PUNCT
ajfa-4039	20	22	singapore	singapore	PROPN
ajfa-4039	20	23	being	be	AUX
ajfa-4039	20	24	the	the	DET
ajfa-4039	20	25	first	first	ADJ
ajfa-4039	20	26	)	)	PUNCT
ajfa-4039	20	27	and	and	CCONJ
ajfa-4039	20	28	this	this	DET
ajfa-4039	20	29	small	small	ADJ
ajfa-4039	20	30	nation	nation	NOUN
ajfa-4039	20	31	is	be	AUX
ajfa-4039	20	32	classified	classify	VERB
ajfa-4039	20	33	as	as	ADP
ajfa-4039	20	34	a	a	DET
ajfa-4039	20	35	“	"	PUNCT
ajfa-4039	20	36	developed	develop	VERB
ajfa-4039	20	37	country	country	NOUN
ajfa-4039	20	38	”	"	PUNCT
ajfa-4039	20	39	(	(	PUNCT
ajfa-4039	20	40	united	united	PROPN
ajfa-4039	20	41	nation	nation	PROPN
ajfa-4039	20	42	,	,	PUNCT
ajfa-4039	20	43	2011	2011	NUM
ajfa-4039	20	44	)	)	PUNCT
ajfa-4039	20	45	.	.	PUNCT
ajfa-4039	21	1	consistent	consistent	ADJ
ajfa-4039	21	2	with	with	ADP
ajfa-4039	21	3	its	its	PRON
ajfa-4039	21	4	“	"	PUNCT
ajfa-4039	21	5	developed	developed	ADJ
ajfa-4039	21	6	country	country	NOUN
ajfa-4039	21	7	”	"	PUNCT
ajfa-4039	21	8	status	status	NOUN
ajfa-4039	21	9	,	,	PUNCT
ajfa-4039	21	10	brunei	brunei	PROPN
ajfa-4039	21	11	is	be	AUX
ajfa-4039	21	12	ranked	rank	VERB
ajfa-4039	21	13	fifth	fifth	ADJ
ajfa-4039	21	14	in	in	ADP
ajfa-4039	21	15	the	the	DET
ajfa-4039	21	16	world	world	NOUN
ajfa-4039	21	17	by	by	ADP
ajfa-4039	21	18	gross	gross	ADJ
ajfa-4039	21	19	domestic	domestic	ADJ
ajfa-4039	21	20	product	product	NOUN
ajfa-4039	21	21	per	per	ADP
ajfa-4039	21	22	capita	capita	NOUN
ajfa-4039	21	23	at	at	ADP
ajfa-4039	21	24	purchasing	purchase	VERB
ajfa-4039	21	25	power	power	NOUN
ajfa-4039	21	26	parity	parity	NOUN
ajfa-4039	21	27	of	of	ADP
ajfa-4039	21	28	approximately	approximately	ADV
ajfa-4039	21	29	us48,000	us48,000	ADJ
ajfa-4039	21	30	per	per	ADP
ajfa-4039	21	31	capita	capita	X
ajfa-4039	21	32	(	(	PUNCT
ajfa-4039	21	33	international	international	ADJ
ajfa-4039	21	34	monetary	monetary	ADJ
ajfa-4039	21	35	fund	fund	NOUN
ajfa-4039	21	36	,	,	PUNCT
ajfa-4039	21	37	2011	2011	NUM
ajfa-4039	21	38	)	)	PUNCT
ajfa-4039	21	39	.	.	PUNCT
ajfa-4039	22	1	this	this	PRON
ajfa-4039	22	2	makes	make	VERB
ajfa-4039	22	3	brunei	brunei	PROPN
ajfa-4039	22	4	the	the	DET
ajfa-4039	22	5	fifth	fifth	ADJ
ajfa-4039	22	6	richest	rich	ADJ
ajfa-4039	22	7	nation	nation	NOUN
ajfa-4039	22	8	out	out	ADP
ajfa-4039	22	9	of	of	ADP
ajfa-4039	22	10	182	182	NUM
ajfa-4039	22	11	nations	nation	NOUN
ajfa-4039	22	12	in	in	ADP
ajfa-4039	22	13	the	the	DET
ajfa-4039	22	14	world	world	NOUN
ajfa-4039	22	15	,	,	PUNCT
ajfa-4039	22	16	primarily	primarily	ADV
ajfa-4039	22	17	due	due	ADP
ajfa-4039	22	18	to	to	ADP
ajfa-4039	22	19	its	its	PRON
ajfa-4039	22	20	extensive	extensive	ADJ
ajfa-4039	22	21	petroleum	petroleum	NOUN
ajfa-4039	22	22	and	and	CCONJ
ajfa-4039	22	23	natural	natural	ADJ
ajfa-4039	22	24	gas	gas	NOUN
ajfa-4039	22	25	field	field	NOUN
ajfa-4039	22	26	exploration	exploration	NOUN
ajfa-4039	22	27	and	and	CCONJ
ajfa-4039	22	28	discovery	discovery	NOUN
ajfa-4039	22	29	activities	activity	NOUN
ajfa-4039	22	30	.	.	PUNCT
ajfa-4039	23	1	the	the	DET
ajfa-4039	23	2	brunei	brunei	PROPN
ajfa-4039	23	3	islamic	islamic	PROPN
ajfa-4039	23	4	finance	finance	PROPN
ajfa-4039	23	5	industry	industry	NOUN
ajfa-4039	23	6	was	be	AUX
ajfa-4039	23	7	practically	practically	ADV
ajfa-4039	23	8	introduced	introduce	VERB
ajfa-4039	23	9	in	in	ADP
ajfa-4039	23	10	1991	1991	NUM
ajfa-4039	23	11	following	follow	VERB
ajfa-4039	23	12	the	the	DET
ajfa-4039	23	13	establishment	establishment	NOUN
ajfa-4039	23	14	of	of	ADP
ajfa-4039	23	15	the	the	DET
ajfa-4039	23	16	country	country	NOUN
ajfa-4039	23	17	’s	’s	PART
ajfa-4039	23	18	trust	trust	PROPN
ajfa-4039	23	19	fund	fund	NOUN
ajfa-4039	23	20	named	name	VERB
ajfa-4039	23	21	tabung	tabung	PROPN
ajfa-4039	23	22	amanah	amanah	PROPN
ajfa-4039	23	23	islam	islam	PROPN
ajfa-4039	23	24	brunei	brunei	PROPN
ajfa-4039	23	25	darussalam	darussalam	PROPN
ajfa-4039	23	26	,	,	PUNCT
ajfa-4039	23	27	followed	follow	VERB
ajfa-4039	23	28	by	by	ADP
ajfa-4039	23	29	the	the	DET
ajfa-4039	23	30	conversion	conversion	NOUN
ajfa-4039	23	31	of	of	ADP
ajfa-4039	23	32	a	a	DET
ajfa-4039	23	33	conventional	conventional	ADJ
ajfa-4039	23	34	bank	bank	NOUN
ajfa-4039	23	35	(	(	PUNCT
ajfa-4039	23	36	island	island	NOUN
ajfa-4039	23	37	development	development	PROPN
ajfa-4039	23	38	bank	bank	PROPN
ajfa-4039	23	39	)	)	PUNCT
ajfa-4039	23	40	into	into	ADP
ajfa-4039	23	41	a	a	DET
ajfa-4039	23	42	full	full	ADV
ajfa-4039	23	43	-	-	PUNCT
ajfa-4039	23	44	fledged	fledged	ADJ
ajfa-4039	23	45	islamic	islamic	PROPN
ajfa-4039	23	46	bank	bank	PROPN
ajfa-4039	23	47	(	(	PUNCT
ajfa-4039	23	48	islamic	islamic	PROPN
ajfa-4039	23	49	development	development	PROPN
ajfa-4039	23	50	bank	bank	PROPN
ajfa-4039	23	51	of	of	ADP
ajfa-4039	23	52	brunei	brunei	PROPN
ajfa-4039	23	53	(	(	PUNCT
ajfa-4039	23	54	idbb	idbb	PROPN
ajfa-4039	23	55	)	)	PUNCT
ajfa-4039	23	56	)	)	PUNCT
ajfa-4039	23	57	in	in	ADP
ajfa-4039	23	58	january	january	PROPN
ajfa-4039	23	59	1993	1993	NUM
ajfa-4039	23	60	and	and	CCONJ
ajfa-4039	23	61	later	later	ADV
ajfa-4039	23	62	merged	merge	VERB
ajfa-4039	23	63	with	with	ADP
ajfa-4039	23	64	bank	bank	PROPN
ajfa-4039	23	65	islam	islam	PROPN
ajfa-4039	23	66	brunei	brunei	PROPN
ajfa-4039	23	67	darussalam	darussalam	PROPN
ajfa-4039	23	68	(	(	PUNCT
ajfa-4039	23	69	bibd	bibd	NOUN
ajfa-4039	23	70	)	)	PUNCT
ajfa-4039	23	71	.	.	PUNCT
ajfa-4039	24	1	among	among	ADP
ajfa-4039	24	2	the	the	DET
ajfa-4039	24	3	country	country	NOUN
ajfa-4039	24	4	’s	’s	PART
ajfa-4039	24	5	notable	notable	ADJ
ajfa-4039	24	6	islamic	islamic	ADJ
ajfa-4039	24	7	finance	finance	NOUN
ajfa-4039	24	8	progress	progress	NOUN
ajfa-4039	24	9	includes	include	VERB
ajfa-4039	24	10	the	the	DET
ajfa-4039	24	11	introduction	introduction	NOUN
ajfa-4039	24	12	of	of	ADP
ajfa-4039	24	13	equity	equity	NOUN
ajfa-4039	24	14	-	-	PUNCT
ajfa-4039	24	15	based	base	VERB
ajfa-4039	24	16	islamic	islamic	ADJ
ajfa-4039	24	17	products	product	NOUN
ajfa-4039	24	18	of	of	ADP
ajfa-4039	24	19	musharakah	musharakah	PROPN
ajfa-4039	24	20	(	(	PUNCT
ajfa-4039	24	21	partnership	partnership	NOUN
ajfa-4039	24	22	)	)	PUNCT
ajfa-4039	24	23	to	to	PART
ajfa-4039	24	24	finance	finance	VERB
ajfa-4039	24	25	small	small	ADJ
ajfa-4039	24	26	and	and	CCONJ
ajfa-4039	24	27	medium	medium	ADJ
ajfa-4039	24	28	enterprises	enterprise	NOUN
ajfa-4039	24	29	(	(	PUNCT
ajfa-4039	24	30	smes	sme	NOUN
ajfa-4039	24	31	)	)	PUNCT
ajfa-4039	24	32	and	and	CCONJ
ajfa-4039	24	33	a	a	DET
ajfa-4039	24	34	home	home	NOUN
ajfa-4039	24	35	-	-	PUNCT
ajfa-4039	24	36	ownership	ownership	NOUN
ajfa-4039	24	37	financing	financing	NOUN
ajfa-4039	24	38	based	base	VERB
ajfa-4039	24	39	on	on	ADP
ajfa-4039	24	40	musharakah	musharakah	PROPN
ajfa-4039	24	41	mutanaqisaha	mutanaqisaha	PROPN
ajfa-4039	24	42	instrument	instrument	PROPN
ajfa-4039	24	43	by	by	ADP
ajfa-4039	24	44	bibd	bibd	NOUN
ajfa-4039	24	45	in	in	ADP
ajfa-4039	24	46	2010	2010	NUM
ajfa-4039	24	47	.	.	PUNCT
ajfa-4039	25	1	sukuk	sukuk	NOUN
ajfa-4039	25	2	(	(	PUNCT
ajfa-4039	25	3	islamic	islamic	ADJ
ajfa-4039	25	4	bond	bond	NOUN
ajfa-4039	25	5	)	)	PUNCT
ajfa-4039	25	6	issuance	issuance	NOUN
ajfa-4039	25	7	remains	remain	VERB
ajfa-4039	25	8	a	a	DET
ajfa-4039	25	9	rare	rare	ADJ
ajfa-4039	25	10	debt	debt	NOUN
ajfa-4039	25	11	instrument	instrument	NOUN
ajfa-4039	25	12	in	in	ADP
ajfa-4039	25	13	brunei	brunei	PROPN
ajfa-4039	25	14	with	with	ADP
ajfa-4039	25	15	only	only	ADV
ajfa-4039	25	16	two	two	NUM
ajfa-4039	25	17	issuances	issuance	NOUN
ajfa-4039	25	18	to	to	ADP
ajfa-4039	25	19	date	date	NOUN
ajfa-4039	25	20	.	.	PUNCT
ajfa-4039	26	1	its	its	PRON
ajfa-4039	26	2	first	first	ADJ
ajfa-4039	26	3	sukuk	sukuk	NOUN
ajfa-4039	26	4	ijarah	ijarah	PROPN
ajfa-4039	26	5	was	be	AUX
ajfa-4039	26	6	only	only	ADV
ajfa-4039	26	7	available	available	ADJ
ajfa-4039	26	8	in	in	ADP
ajfa-4039	26	9	2006	2006	NUM
ajfa-4039	26	10	,	,	PUNCT
ajfa-4039	26	11	issued	issue	VERB
ajfa-4039	26	12	by	by	ADP
ajfa-4039	26	13	the	the	DET
ajfa-4039	26	14	then	then	ADV
ajfa-4039	26	15	idbb	idbb	VERB
ajfa-4039	26	16	and	and	CCONJ
ajfa-4039	26	17	subsequently	subsequently	ADV
ajfa-4039	26	18	a	a	DET
ajfa-4039	26	19	short	short	ADJ
ajfa-4039	26	20	-	-	PUNCT
ajfa-4039	26	21	term	term	NOUN
ajfa-4039	26	22	money	money	NOUN
ajfa-4039	26	23	market	market	NOUN
ajfa-4039	26	24	sukuk	sukuk	NOUN
ajfa-4039	26	25	ijarah	ijarah	PROPN
ajfa-4039	26	26	program	program	NOUN
ajfa-4039	26	27	issued	issue	VERB
ajfa-4039	26	28	by	by	ADP
ajfa-4039	26	29	the	the	DET
ajfa-4039	26	30	government	government	NOUN
ajfa-4039	26	31	.	.	PUNCT
ajfa-4039	27	1	the	the	DET
ajfa-4039	27	2	government	government	NOUN
ajfa-4039	27	3	continuously	continuously	ADV
ajfa-4039	27	4	supports	support	VERB
ajfa-4039	27	5	the	the	DET
ajfa-4039	27	6	islamic	islamic	ADJ
ajfa-4039	27	7	finance	finance	NOUN
ajfa-4039	27	8	development	development	NOUN
ajfa-4039	27	9	by	by	ADP
ajfa-4039	27	10	providing	provide	VERB
ajfa-4039	27	11	the	the	DET
ajfa-4039	27	12	necessary	necessary	ADJ
ajfa-4039	27	13	infrastructure	infrastructure	NOUN
ajfa-4039	27	14	including	include	VERB
ajfa-4039	27	15	the	the	DET
ajfa-4039	27	16	establishment	establishment	NOUN
ajfa-4039	27	17	of	of	ADP
ajfa-4039	27	18	a	a	DET
ajfa-4039	27	19	regulatory	regulatory	ADJ
ajfa-4039	27	20	authority	authority	NOUN
ajfa-4039	27	21	called	call	VERB
ajfa-4039	27	22	“	"	PUNCT
ajfa-4039	27	23	autoriti	autoriti	PROPN
ajfa-4039	27	24	asian	asian	ADJ
ajfa-4039	27	25	journal	journal	NOUN
ajfa-4039	27	26	of	of	ADP
ajfa-4039	27	27	finance	finance	PROPN
ajfa-4039	27	28	&	&	CCONJ
ajfa-4039	27	29	accounting	accounting	PROPN
ajfa-4039	27	30	issn	issn	PROPN
ajfa-4039	27	31	1946	1946	NUM
ajfa-4039	27	32	-	-	PUNCT
ajfa-4039	27	33	052x	052x	NOUN
ajfa-4039	27	34	2013	2013	NUM
ajfa-4039	27	35	,	,	PUNCT
ajfa-4039	27	36	vol	vol	NOUN
ajfa-4039	27	37	.	.	PROPN
ajfa-4039	27	38	5	5	NUM
ajfa-4039	27	39	,	,	PUNCT
ajfa-4039	27	40	no	no	INTJ
ajfa-4039	27	41	.	.	NOUN
ajfa-4039	27	42	2	2	NUM
ajfa-4039	27	43	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-4039	27	44	87	87	NUM
ajfa-4039	27	45	monetari	monetari	PROPN
ajfa-4039	27	46	brunei	brunei	PROPN
ajfa-4039	27	47	darussalam	darussalam	PROPN
ajfa-4039	27	48	”	"	PUNCT
ajfa-4039	27	49	in	in	ADP
ajfa-4039	27	50	2010	2010	NUM
ajfa-4039	27	51	.	.	PUNCT
ajfa-4039	28	1	it	it	PRON
ajfa-4039	28	2	takes	take	VERB
ajfa-4039	28	3	up	up	ADP
ajfa-4039	28	4	the	the	DET
ajfa-4039	28	5	role	role	NOUN
ajfa-4039	28	6	of	of	ADP
ajfa-4039	28	7	a	a	DET
ajfa-4039	28	8	central	central	ADJ
ajfa-4039	28	9	bank	bank	NOUN
ajfa-4039	28	10	for	for	ADP
ajfa-4039	28	11	brunei	brunei	PROPN
ajfa-4039	28	12	,	,	PUNCT
ajfa-4039	28	13	functions	function	NOUN
ajfa-4039	28	14	as	as	ADP
ajfa-4039	28	15	a	a	DET
ajfa-4039	28	16	government	government	NOUN
ajfa-4039	28	17	institution	institution	NOUN
ajfa-4039	28	18	that	that	PRON
ajfa-4039	28	19	supervises	supervise	VERB
ajfa-4039	28	20	and	and	CCONJ
ajfa-4039	28	21	regulates	regulate	VERB
ajfa-4039	28	22	the	the	DET
ajfa-4039	28	23	operations	operation	NOUN
ajfa-4039	28	24	of	of	ADP
ajfa-4039	28	25	the	the	DET
ajfa-4039	28	26	country	country	NOUN
ajfa-4039	28	27	’s	’s	PART
ajfa-4039	28	28	islamic	islamic	ADJ
ajfa-4039	28	29	banks	bank	NOUN
ajfa-4039	28	30	.	.	PUNCT
ajfa-4039	29	1	further	far	ADV
ajfa-4039	29	2	,	,	PUNCT
ajfa-4039	29	3	the	the	DET
ajfa-4039	29	4	centre	centre	NOUN
ajfa-4039	29	5	for	for	ADP
ajfa-4039	29	6	islamic	islamic	ADJ
ajfa-4039	29	7	banking	banking	NOUN
ajfa-4039	29	8	,	,	PUNCT
ajfa-4039	29	9	finance	finance	NOUN
ajfa-4039	29	10	and	and	CCONJ
ajfa-4039	29	11	management	management	NOUN
ajfa-4039	29	12	(	(	PUNCT
ajfa-4039	29	13	cibfm	cibfm	PROPN
ajfa-4039	29	14	)	)	PUNCT
ajfa-4039	29	15	was	be	AUX
ajfa-4039	29	16	also	also	ADV
ajfa-4039	29	17	established	establish	VERB
ajfa-4039	29	18	in	in	ADP
ajfa-4039	29	19	2012	2012	NUM
ajfa-4039	29	20	by	by	ADP
ajfa-4039	29	21	the	the	DET
ajfa-4039	29	22	ministry	ministry	PROPN
ajfa-4039	29	23	of	of	ADP
ajfa-4039	29	24	finance	finance	PROPN
ajfa-4039	29	25	,	,	PUNCT
ajfa-4039	29	26	which	which	PRON
ajfa-4039	29	27	aims	aim	VERB
ajfa-4039	29	28	at	at	ADP
ajfa-4039	29	29	developing	develop	VERB
ajfa-4039	29	30	human	human	ADJ
ajfa-4039	29	31	talents	talent	NOUN
ajfa-4039	29	32	required	require	VERB
ajfa-4039	29	33	for	for	ADP
ajfa-4039	29	34	the	the	DET
ajfa-4039	29	35	industry	industry	NOUN
ajfa-4039	29	36	.	.	PUNCT
ajfa-4039	30	1	among	among	ADP
ajfa-4039	30	2	others	other	NOUN
ajfa-4039	30	3	,	,	PUNCT
ajfa-4039	30	4	it	it	PRON
ajfa-4039	30	5	provides	provide	VERB
ajfa-4039	30	6	professional	professional	ADJ
ajfa-4039	30	7	learning	learning	NOUN
ajfa-4039	30	8	courses	course	NOUN
ajfa-4039	30	9	in	in	ADP
ajfa-4039	30	10	various	various	ADJ
ajfa-4039	30	11	academic	academic	ADJ
ajfa-4039	30	12	disciplines	discipline	NOUN
ajfa-4039	30	13	including	include	VERB
ajfa-4039	30	14	banking	banking	NOUN
ajfa-4039	30	15	,	,	PUNCT
ajfa-4039	30	16	finance	finance	NOUN
ajfa-4039	30	17	,	,	PUNCT
ajfa-4039	30	18	insurance	insurance	NOUN
ajfa-4039	30	19	,	,	PUNCT
ajfa-4039	30	20	capital	capital	NOUN
ajfa-4039	30	21	market	market	NOUN
ajfa-4039	30	22	as	as	ADV
ajfa-4039	30	23	well	well	ADV
ajfa-4039	30	24	as	as	ADP
ajfa-4039	30	25	general	general	ADJ
ajfa-4039	30	26	management	management	NOUN
ajfa-4039	30	27	.	.	PUNCT
ajfa-4039	31	1	at	at	ADP
ajfa-4039	31	2	the	the	DET
ajfa-4039	31	3	global	global	ADJ
ajfa-4039	31	4	front	front	NOUN
ajfa-4039	31	5	,	,	PUNCT
ajfa-4039	31	6	the	the	DET
ajfa-4039	31	7	immediate	immediate	ADJ
ajfa-4039	31	8	observable	observable	ADJ
ajfa-4039	31	9	impacts	impact	NOUN
ajfa-4039	31	10	arising	arise	VERB
ajfa-4039	31	11	from	from	ADP
ajfa-4039	31	12	the	the	DET
ajfa-4039	31	13	emergence	emergence	NOUN
ajfa-4039	31	14	of	of	ADP
ajfa-4039	31	15	islamic	islamic	ADJ
ajfa-4039	31	16	finance	finance	NOUN
ajfa-4039	31	17	industry	industry	NOUN
ajfa-4039	31	18	are	be	AUX
ajfa-4039	31	19	diverse	diverse	ADJ
ajfa-4039	31	20	.	.	PUNCT
ajfa-4039	32	1	among	among	ADP
ajfa-4039	32	2	others	other	NOUN
ajfa-4039	32	3	it	it	PRON
ajfa-4039	32	4	includes	include	VERB
ajfa-4039	32	5	the	the	DET
ajfa-4039	32	6	surfacing	surfacing	NOUN
ajfa-4039	32	7	of	of	ADP
ajfa-4039	32	8	islamic	islamic	PROPN
ajfa-4039	32	9	accounting	accounting	NOUN
ajfa-4039	32	10	to	to	PART
ajfa-4039	32	11	cater	cater	VERB
ajfa-4039	32	12	for	for	ADP
ajfa-4039	32	13	the	the	DET
ajfa-4039	32	14	accounting	accounting	NOUN
ajfa-4039	32	15	and	and	CCONJ
ajfa-4039	32	16	reporting	reporting	NOUN
ajfa-4039	32	17	requirements	requirement	NOUN
ajfa-4039	32	18	of	of	ADP
ajfa-4039	32	19	islamic	islamic	ADJ
ajfa-4039	32	20	financial	financial	ADJ
ajfa-4039	32	21	transactions	transaction	NOUN
ajfa-4039	32	22	,	,	PUNCT
ajfa-4039	32	23	shari’ah	shari’ah	NOUN
ajfa-4039	32	24	governance	governance	NOUN
ajfa-4039	32	25	in	in	ADP
ajfa-4039	32	26	the	the	DET
ajfa-4039	32	27	form	form	NOUN
ajfa-4039	32	28	of	of	ADP
ajfa-4039	32	29	shari’ah	shari’ah	NOUN
ajfa-4039	32	30	audit	audit	NOUN
ajfa-4039	32	31	or	or	CCONJ
ajfa-4039	32	32	review	review	NOUN
ajfa-4039	32	33	,	,	PUNCT
ajfa-4039	32	34	the	the	DET
ajfa-4039	32	35	consistent	consistent	ADJ
ajfa-4039	32	36	and	and	CCONJ
ajfa-4039	32	37	increasing	increase	VERB
ajfa-4039	32	38	demand	demand	NOUN
ajfa-4039	32	39	for	for	ADP
ajfa-4039	32	40	knowledgeable	knowledgeable	ADJ
ajfa-4039	32	41	and	and	CCONJ
ajfa-4039	32	42	qualified	qualified	ADJ
ajfa-4039	32	43	individuals	individual	NOUN
ajfa-4039	32	44	to	to	PART
ajfa-4039	32	45	serve	serve	VERB
ajfa-4039	32	46	as	as	ADP
ajfa-4039	32	47	shari’ah	shari’ah	NOUN
ajfa-4039	32	48	advisors	advisor	NOUN
ajfa-4039	32	49	and	and	CCONJ
ajfa-4039	32	50	shari’ah	shari’ah	VERB
ajfa-4039	32	51	supervisory	supervisory	ADJ
ajfa-4039	32	52	board	board	NOUN
ajfa-4039	32	53	members	member	NOUN
ajfa-4039	32	54	,	,	PUNCT
ajfa-4039	32	55	and	and	CCONJ
ajfa-4039	32	56	finally	finally	ADV
ajfa-4039	32	57	the	the	DET
ajfa-4039	32	58	official	official	ADJ
ajfa-4039	32	59	establishment	establishment	NOUN
ajfa-4039	32	60	of	of	ADP
ajfa-4039	32	61	standard	standard	ADJ
ajfa-4039	32	62	setters	setter	NOUN
ajfa-4039	32	63	for	for	ADP
ajfa-4039	32	64	ifis	ifis	NOUN
ajfa-4039	32	65	such	such	ADJ
ajfa-4039	32	66	as	as	ADP
ajfa-4039	32	67	the	the	DET
ajfa-4039	32	68	accounting	accounting	NOUN
ajfa-4039	32	69	and	and	CCONJ
ajfa-4039	32	70	auditing	auditing	NOUN
ajfa-4039	32	71	organization	organization	NOUN
ajfa-4039	32	72	for	for	ADP
ajfa-4039	32	73	islamic	islamic	ADJ
ajfa-4039	32	74	financial	financial	ADJ
ajfa-4039	32	75	institution	institution	NOUN
ajfa-4039	32	76	(	(	PUNCT
ajfa-4039	32	77	aaoifi	aaoifi	NOUN
ajfa-4039	32	78	)	)	PUNCT
ajfa-4039	32	79	and	and	CCONJ
ajfa-4039	32	80	the	the	DET
ajfa-4039	32	81	international	international	ADJ
ajfa-4039	32	82	financial	financial	ADJ
ajfa-4039	32	83	services	service	NOUN
ajfa-4039	32	84	board	board	NOUN
ajfa-4039	32	85	(	(	PUNCT
ajfa-4039	32	86	ifsb	ifsb	NOUN
ajfa-4039	32	87	)	)	PUNCT
ajfa-4039	32	88	.	.	PUNCT
ajfa-4039	33	1	the	the	DET
ajfa-4039	33	2	former	former	ADJ
ajfa-4039	33	3	is	be	AUX
ajfa-4039	33	4	an	an	DET
ajfa-4039	33	5	international	international	ADJ
ajfa-4039	33	6	non	non	ADJ
ajfa-4039	33	7	-	-	ADJ
ajfa-4039	33	8	profit	profit	ADJ
ajfa-4039	33	9	organization	organization	NOUN
ajfa-4039	33	10	established	establish	VERB
ajfa-4039	33	11	in	in	ADP
ajfa-4039	33	12	1991	1991	NUM
ajfa-4039	33	13	which	which	PRON
ajfa-4039	33	14	main	main	ADJ
ajfa-4039	33	15	objectives	objective	NOUN
ajfa-4039	33	16	are	be	AUX
ajfa-4039	33	17	to	to	PART
ajfa-4039	33	18	develop	develop	VERB
ajfa-4039	33	19	and	and	CCONJ
ajfa-4039	33	20	disseminate	disseminate	VERB
ajfa-4039	33	21	islamic	islamic	PROPN
ajfa-4039	33	22	based	base	VERB
ajfa-4039	33	23	accounting	accounting	NOUN
ajfa-4039	33	24	and	and	CCONJ
ajfa-4039	33	25	auditing	auditing	NOUN
ajfa-4039	33	26	thought	thought	NOUN
ajfa-4039	33	27	and	and	CCONJ
ajfa-4039	33	28	standards	standard	NOUN
ajfa-4039	33	29	for	for	ADP
ajfa-4039	33	30	ifis	ifis	PROPN
ajfa-4039	33	31	.	.	PUNCT
ajfa-4039	34	1	the	the	DET
ajfa-4039	34	2	latter	latter	ADJ
ajfa-4039	34	3	on	on	ADP
ajfa-4039	34	4	the	the	DET
ajfa-4039	34	5	other	other	ADJ
ajfa-4039	34	6	hand	hand	NOUN
ajfa-4039	34	7	issues	issue	NOUN
ajfa-4039	34	8	standards	standard	NOUN
ajfa-4039	34	9	and	and	CCONJ
ajfa-4039	34	10	guiding	guide	VERB
ajfa-4039	34	11	principles	principle	NOUN
ajfa-4039	34	12	with	with	ADP
ajfa-4039	34	13	the	the	DET
ajfa-4039	34	14	aim	aim	NOUN
ajfa-4039	34	15	of	of	ADP
ajfa-4039	34	16	promoting	promote	VERB
ajfa-4039	34	17	and	and	CCONJ
ajfa-4039	34	18	enhancing	enhance	VERB
ajfa-4039	34	19	prudential	prudential	ADJ
ajfa-4039	34	20	stability	stability	NOUN
ajfa-4039	34	21	of	of	ADP
ajfa-4039	34	22	the	the	DET
ajfa-4039	34	23	islamic	islamic	ADJ
ajfa-4039	34	24	financial	financial	PROPN
ajfa-4039	34	25	services	service	NOUN
ajfa-4039	34	26	industry	industry	NOUN
ajfa-4039	34	27	globally	globally	ADV
ajfa-4039	34	28	.	.	PUNCT
ajfa-4039	35	1	behind	behind	ADP
ajfa-4039	35	2	the	the	DET
ajfa-4039	35	3	façade	façade	NOUN
ajfa-4039	35	4	of	of	ADP
ajfa-4039	35	5	such	such	ADJ
ajfa-4039	35	6	outstanding	outstanding	ADJ
ajfa-4039	35	7	industry	industry	NOUN
ajfa-4039	35	8	’s	’s	PART
ajfa-4039	35	9	development	development	NOUN
ajfa-4039	35	10	however	however	ADV
ajfa-4039	35	11	,	,	PUNCT
ajfa-4039	35	12	there	there	PRON
ajfa-4039	35	13	remain	remain	VERB
ajfa-4039	35	14	unresolved	unresolved	ADJ
ajfa-4039	35	15	critical	critical	ADJ
ajfa-4039	35	16	issues	issue	NOUN
ajfa-4039	35	17	warranting	warrant	VERB
ajfa-4039	35	18	for	for	ADP
ajfa-4039	35	19	immediate	immediate	ADJ
ajfa-4039	35	20	attention	attention	NOUN
ajfa-4039	35	21	by	by	ADP
ajfa-4039	35	22	industry	industry	NOUN
ajfa-4039	35	23	stakeholders	stakeholder	NOUN
ajfa-4039	35	24	.	.	PUNCT
ajfa-4039	36	1	the	the	DET
ajfa-4039	36	2	notable	notable	ADJ
ajfa-4039	36	3	major	major	ADJ
ajfa-4039	36	4	impediments	impediment	NOUN
ajfa-4039	36	5	to	to	ADP
ajfa-4039	36	6	the	the	DET
ajfa-4039	36	7	coordinated	coordinate	VERB
ajfa-4039	36	8	growth	growth	NOUN
ajfa-4039	36	9	of	of	ADP
ajfa-4039	36	10	this	this	DET
ajfa-4039	36	11	sacred	sacred	ADJ
ajfa-4039	36	12	industry	industry	NOUN
ajfa-4039	36	13	include	include	VERB
ajfa-4039	36	14	weak	weak	ADJ
ajfa-4039	36	15	islamic	islamic	ADJ
ajfa-4039	36	16	finance	finance	NOUN
ajfa-4039	36	17	supporting	support	VERB
ajfa-4039	36	18	infrastructure	infrastructure	NOUN
ajfa-4039	36	19	in	in	ADP
ajfa-4039	36	20	markets	market	NOUN
ajfa-4039	36	21	in	in	ADP
ajfa-4039	36	22	which	which	PRON
ajfa-4039	36	23	islamic	islamic	ADJ
ajfa-4039	36	24	finance	finance	NOUN
ajfa-4039	36	25	activities	activity	NOUN
ajfa-4039	36	26	are	be	AUX
ajfa-4039	36	27	currently	currently	ADV
ajfa-4039	36	28	operating	operate	VERB
ajfa-4039	36	29	(	(	PUNCT
ajfa-4039	36	30	pwc	pwc	NOUN
ajfa-4039	36	31	,	,	PUNCT
ajfa-4039	36	32	2011	2011	NUM
ajfa-4039	36	33	)	)	PUNCT
ajfa-4039	36	34	.	.	PUNCT
ajfa-4039	37	1	it	it	PRON
ajfa-4039	37	2	covers	cover	VERB
ajfa-4039	37	3	that	that	PRON
ajfa-4039	37	4	of	of	ADP
ajfa-4039	37	5	legislative	legislative	ADJ
ajfa-4039	37	6	,	,	PUNCT
ajfa-4039	37	7	regulatory	regulatory	ADJ
ajfa-4039	37	8	,	,	PUNCT
ajfa-4039	37	9	legal	legal	ADJ
ajfa-4039	37	10	,	,	PUNCT
ajfa-4039	37	11	accounting	accounting	NOUN
ajfa-4039	37	12	,	,	PUNCT
ajfa-4039	37	13	tax	tax	NOUN
ajfa-4039	37	14	,	,	PUNCT
ajfa-4039	37	15	human	human	ADJ
ajfa-4039	37	16	capital	capital	NOUN
ajfa-4039	37	17	and	and	CCONJ
ajfa-4039	37	18	shari’ah	shari’ah	NOUN
ajfa-4039	37	19	governance	governance	NOUN
ajfa-4039	37	20	and	and	CCONJ
ajfa-4039	37	21	business	business	NOUN
ajfa-4039	37	22	framework	framework	NOUN
ajfa-4039	37	23	.	.	PUNCT
ajfa-4039	38	1	in	in	ADP
ajfa-4039	38	2	the	the	DET
ajfa-4039	38	3	specific	specific	ADJ
ajfa-4039	38	4	context	context	NOUN
ajfa-4039	38	5	of	of	ADP
ajfa-4039	38	6	shari’ah	shari’ah	NOUN
ajfa-4039	38	7	governance	governance	NOUN
ajfa-4039	38	8	,	,	PUNCT
ajfa-4039	38	9	the	the	DET
ajfa-4039	38	10	shari’ah	shari’ah	NOUN
ajfa-4039	38	11	audit	audit	NOUN
ajfa-4039	38	12	in	in	ADP
ajfa-4039	38	13	effect	effect	NOUN
ajfa-4039	38	14	pillars	pillar	VERB
ajfa-4039	38	15	the	the	DET
ajfa-4039	38	16	shari’ah	shari’ah	NOUN
ajfa-4039	38	17	governance	governance	NOUN
ajfa-4039	38	18	framework	framework	NOUN
ajfa-4039	38	19	of	of	ADP
ajfa-4039	38	20	ifis	ifis	PROPN
ajfa-4039	38	21	by	by	ADP
ajfa-4039	38	22	providing	provide	VERB
ajfa-4039	38	23	independent	independent	ADJ
ajfa-4039	38	24	assurance	assurance	NOUN
ajfa-4039	38	25	to	to	ADP
ajfa-4039	38	26	ifi	ifi	PROPN
ajfa-4039	38	27	’s	’s	PART
ajfa-4039	38	28	diverse	diverse	ADJ
ajfa-4039	38	29	stakeholders	stakeholder	NOUN
ajfa-4039	38	30	on	on	ADP
ajfa-4039	38	31	matters	matter	NOUN
ajfa-4039	38	32	related	relate	VERB
ajfa-4039	38	33	to	to	ADP
ajfa-4039	38	34	ifi	ifi	PROPN
ajfa-4039	38	35	’s	’s	PART
ajfa-4039	38	36	operations	operation	NOUN
ajfa-4039	38	37	including	include	VERB
ajfa-4039	38	38	products	product	NOUN
ajfa-4039	38	39	and	and	CCONJ
ajfa-4039	38	40	services	service	NOUN
ajfa-4039	38	41	(	(	PUNCT
ajfa-4039	38	42	mohamed	mohamed	PROPN
ajfa-4039	38	43	-	-	PUNCT
ajfa-4039	38	44	ibrahim	ibrahim	PROPN
ajfa-4039	38	45	,	,	PUNCT
ajfa-4039	38	46	2008	2008	NUM
ajfa-4039	38	47	)	)	PUNCT
ajfa-4039	38	48	.	.	PUNCT
ajfa-4039	39	1	this	this	PRON
ajfa-4039	39	2	effectively	effectively	ADV
ajfa-4039	39	3	ensures	ensure	VERB
ajfa-4039	39	4	that	that	SCONJ
ajfa-4039	39	5	ifis	ifis	PROPN
ajfa-4039	39	6	are	be	AUX
ajfa-4039	39	7	operating	operate	VERB
ajfa-4039	39	8	strictly	strictly	ADV
ajfa-4039	39	9	within	within	ADP
ajfa-4039	39	10	a	a	DET
ajfa-4039	39	11	shari’ah	shari’ah	NOUN
ajfa-4039	39	12	based	base	VERB
ajfa-4039	39	13	operating	operating	NOUN
ajfa-4039	39	14	environment	environment	NOUN
ajfa-4039	39	15	.	.	PUNCT
ajfa-4039	40	1	prior	prior	ADJ
ajfa-4039	40	2	academic	academic	ADJ
ajfa-4039	40	3	literature	literature	NOUN
ajfa-4039	40	4	specific	specific	ADJ
ajfa-4039	40	5	on	on	ADP
ajfa-4039	40	6	shari’ah	shari’ah	NOUN
ajfa-4039	40	7	audit	audit	NOUN
ajfa-4039	40	8	has	have	AUX
ajfa-4039	40	9	indeed	indeed	ADV
ajfa-4039	40	10	highlighted	highlight	VERB
ajfa-4039	40	11	prevalent	prevalent	ADJ
ajfa-4039	40	12	problems	problem	NOUN
ajfa-4039	40	13	facing	face	VERB
ajfa-4039	40	14	the	the	DET
ajfa-4039	40	15	islamic	islamic	ADJ
ajfa-4039	40	16	finance	finance	NOUN
ajfa-4039	40	17	industry	industry	NOUN
ajfa-4039	40	18	which	which	PRON
ajfa-4039	40	19	include	include	VERB
ajfa-4039	40	20	the	the	DET
ajfa-4039	40	21	small	small	ADJ
ajfa-4039	40	22	and	and	CCONJ
ajfa-4039	40	23	limited	limited	ADJ
ajfa-4039	40	24	pool	pool	NOUN
ajfa-4039	40	25	of	of	ADP
ajfa-4039	40	26	available	available	ADJ
ajfa-4039	40	27	skilled	skilled	ADJ
ajfa-4039	40	28	human	human	ADJ
ajfa-4039	40	29	capital	capital	NOUN
ajfa-4039	40	30	(	(	PUNCT
ajfa-4039	40	31	kasim	kasim	PROPN
ajfa-4039	40	32	,	,	PUNCT
ajfa-4039	40	33	mohamed	mohamed	PROPN
ajfa-4039	40	34	-	-	PUNCT
ajfa-4039	40	35	ibrahim	ibrahim	PROPN
ajfa-4039	40	36	and	and	CCONJ
ajfa-4039	40	37	sulaiman	sulaiman	PROPN
ajfa-4039	40	38	,	,	PUNCT
ajfa-4039	40	39	2009	2009	NUM
ajfa-4039	40	40	)	)	PUNCT
ajfa-4039	40	41	in	in	ADP
ajfa-4039	40	42	terms	term	NOUN
ajfa-4039	40	43	of	of	ADP
ajfa-4039	40	44	knowledge	knowledge	NOUN
ajfa-4039	40	45	and	and	CCONJ
ajfa-4039	40	46	qualification	qualification	NOUN
ajfa-4039	40	47	(	(	PUNCT
ajfa-4039	40	48	rammal	rammal	NOUN
ajfa-4039	40	49	and	and	CCONJ
ajfa-4039	40	50	parker	parker	PROPN
ajfa-4039	40	51	,	,	PUNCT
ajfa-4039	40	52	2010	2010	NUM
ajfa-4039	40	53	)	)	PUNCT
ajfa-4039	40	54	and	and	CCONJ
ajfa-4039	40	55	lack	lack	NOUN
ajfa-4039	40	56	of	of	ADP
ajfa-4039	40	57	proper	proper	ADJ
ajfa-4039	40	58	shari’ah	shari’ah	NOUN
ajfa-4039	40	59	audit	audit	NOUN
ajfa-4039	40	60	framework	framework	NOUN
ajfa-4039	40	61	(	(	PUNCT
ajfa-4039	40	62	shafii	shafii	ADJ
ajfa-4039	40	63	,	,	PUNCT
ajfa-4039	40	64	salleh	salleh	NOUN
ajfa-4039	40	65	and	and	CCONJ
ajfa-4039	40	66	shahwan	shahwan	PROPN
ajfa-4039	40	67	,	,	PUNCT
ajfa-4039	40	68	2010	2010	NUM
ajfa-4039	40	69	)	)	PUNCT
ajfa-4039	40	70	.	.	PUNCT
ajfa-4039	41	1	yaacob	yaacob	NOUN
ajfa-4039	41	2	and	and	CCONJ
ajfa-4039	41	3	donglah	donglah	PROPN
ajfa-4039	41	4	(	(	PUNCT
ajfa-4039	41	5	2012	2012	NUM
ajfa-4039	41	6	)	)	PUNCT
ajfa-4039	41	7	conduct	conduct	VERB
ajfa-4039	41	8	a	a	DET
ajfa-4039	41	9	survey	survey	NOUN
ajfa-4039	41	10	in	in	ADP
ajfa-4039	41	11	brunei	brunei	PROPN
ajfa-4039	42	1	but	but	CCONJ
ajfa-4039	42	2	they	they	PRON
ajfa-4039	42	3	are	be	AUX
ajfa-4039	42	4	using	use	VERB
ajfa-4039	42	5	the	the	DET
ajfa-4039	42	6	postgraduate	postgraduate	NOUN
ajfa-4039	42	7	students	student	NOUN
ajfa-4039	42	8	as	as	ADP
ajfa-4039	42	9	sample	sample	NOUN
ajfa-4039	42	10	.	.	PUNCT
ajfa-4039	43	1	they	they	PRON
ajfa-4039	43	2	find	find	VERB
ajfa-4039	43	3	that	that	SCONJ
ajfa-4039	43	4	the	the	DET
ajfa-4039	43	5	postgraduate	postgraduate	NOUN
ajfa-4039	43	6	students	student	NOUN
ajfa-4039	43	7	’	'	PUNCT
ajfa-4039	43	8	lack	lack	NOUN
ajfa-4039	43	9	of	of	ADP
ajfa-4039	43	10	understanding	understanding	NOUN
ajfa-4039	43	11	of	of	ADP
ajfa-4039	43	12	shari’ah	shari’ah	PROPN
ajfa-4039	43	13	auditing	auditing	NOUN
ajfa-4039	43	14	is	be	AUX
ajfa-4039	43	15	mainly	mainly	ADV
ajfa-4039	43	16	due	due	ADJ
ajfa-4039	43	17	to	to	ADP
ajfa-4039	43	18	inadequate	inadequate	ADJ
ajfa-4039	43	19	exposure	exposure	NOUN
ajfa-4039	43	20	by	by	ADP
ajfa-4039	43	21	the	the	DET
ajfa-4039	43	22	institutions	institution	NOUN
ajfa-4039	43	23	of	of	ADP
ajfa-4039	43	24	higher	high	ADJ
ajfa-4039	43	25	learning	learning	NOUN
ajfa-4039	43	26	and	and	CCONJ
ajfa-4039	43	27	the	the	DET
ajfa-4039	43	28	industry	industry	NOUN
ajfa-4039	43	29	.	.	PUNCT
ajfa-4039	44	1	the	the	DET
ajfa-4039	44	2	study	study	NOUN
ajfa-4039	44	3	conclude	conclude	VERB
ajfa-4039	44	4	that	that	SCONJ
ajfa-4039	44	5	there	there	PRON
ajfa-4039	44	6	is	be	VERB
ajfa-4039	44	7	an	an	DET
ajfa-4039	44	8	impending	impending	ADJ
ajfa-4039	44	9	need	need	NOUN
ajfa-4039	44	10	to	to	PART
ajfa-4039	44	11	promote	promote	VERB
ajfa-4039	44	12	shari’ah	shari’ah	NOUN
ajfa-4039	44	13	audit	audit	NOUN
ajfa-4039	44	14	as	as	ADP
ajfa-4039	44	15	a	a	DET
ajfa-4039	44	16	future	future	ADJ
ajfa-4039	44	17	potential	potential	ADJ
ajfa-4039	44	18	career	career	NOUN
ajfa-4039	44	19	in	in	ADP
ajfa-4039	44	20	order	order	NOUN
ajfa-4039	44	21	to	to	PART
ajfa-4039	44	22	address	address	VERB
ajfa-4039	44	23	the	the	DET
ajfa-4039	44	24	shortages	shortage	NOUN
ajfa-4039	44	25	of	of	ADP
ajfa-4039	44	26	talent	talent	NOUN
ajfa-4039	44	27	(	(	PUNCT
ajfa-4039	44	28	qualified	qualified	ADJ
ajfa-4039	44	29	and	and	CCONJ
ajfa-4039	44	30	knowledgeable	knowledgeable	ADJ
ajfa-4039	44	31	manpower	manpower	NOUN
ajfa-4039	44	32	)	)	PUNCT
ajfa-4039	44	33	in	in	ADP
ajfa-4039	44	34	the	the	DET
ajfa-4039	44	35	islamic	islamic	ADJ
ajfa-4039	44	36	finance	finance	NOUN
ajfa-4039	44	37	industry	industry	NOUN
ajfa-4039	44	38	.	.	PUNCT
ajfa-4039	45	1	recent	recent	ADJ
ajfa-4039	45	2	survey	survey	NOUN
ajfa-4039	45	3	(	(	PUNCT
ajfa-4039	45	4	in	in	ADP
ajfa-4039	45	5	2011	2011	NUM
ajfa-4039	45	6	)	)	PUNCT
ajfa-4039	45	7	conducted	conduct	VERB
ajfa-4039	45	8	by	by	ADP
ajfa-4039	45	9	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ajfa-4039	45	10	(	(	PUNCT
ajfa-4039	45	11	pwc	pwc	PROPN
ajfa-4039	45	12	)	)	PUNCT
ajfa-4039	45	13	,	,	PUNCT
ajfa-4039	45	14	a	a	DET
ajfa-4039	45	15	global	global	ADJ
ajfa-4039	45	16	professional	professional	ADJ
ajfa-4039	45	17	accounting	accounting	NOUN
ajfa-4039	45	18	firm	firm	NOUN
ajfa-4039	45	19	in	in	ADP
ajfa-4039	45	20	malaysia	malaysia	PROPN
ajfa-4039	45	21	further	far	ADV
ajfa-4039	45	22	reveals	reveal	VERB
ajfa-4039	45	23	alarming	alarming	ADJ
ajfa-4039	45	24	shari’ah	shari’ah	NOUN
ajfa-4039	45	25	governance	governance	NOUN
ajfa-4039	45	26	issues	issue	NOUN
ajfa-4039	45	27	asian	asian	ADJ
ajfa-4039	45	28	journal	journal	NOUN
ajfa-4039	45	29	of	of	ADP
ajfa-4039	45	30	finance	finance	PROPN
ajfa-4039	45	31	&	&	CCONJ
ajfa-4039	45	32	accounting	accounting	PROPN
ajfa-4039	45	33	issn	issn	PROPN
ajfa-4039	45	34	1946	1946	NUM
ajfa-4039	45	35	-	-	PUNCT
ajfa-4039	45	36	052x	052x	NOUN
ajfa-4039	45	37	2013	2013	NUM
ajfa-4039	45	38	,	,	PUNCT
ajfa-4039	45	39	vol	vol	NOUN
ajfa-4039	45	40	.	.	PROPN
ajfa-4039	45	41	5	5	NUM
ajfa-4039	45	42	,	,	PUNCT
ajfa-4039	45	43	no	no	INTJ
ajfa-4039	45	44	.	.	NOUN
ajfa-4039	45	45	2	2	NUM
ajfa-4039	45	46	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-4039	45	47	88	88	NUM
ajfa-4039	45	48	including	include	VERB
ajfa-4039	45	49	the	the	DET
ajfa-4039	45	50	urgency	urgency	NOUN
ajfa-4039	45	51	in	in	ADP
ajfa-4039	45	52	expanding	expand	VERB
ajfa-4039	45	53	the	the	DET
ajfa-4039	45	54	talent	talent	NOUN
ajfa-4039	45	55	pool	pool	NOUN
ajfa-4039	45	56	of	of	ADP
ajfa-4039	45	57	shari’ah	shari’ah	NOUN
ajfa-4039	45	58	auditors	auditor	NOUN
ajfa-4039	45	59	,	,	PUNCT
ajfa-4039	45	60	enhancing	enhance	VERB
ajfa-4039	45	61	the	the	DET
ajfa-4039	45	62	comprehensiveness	comprehensiveness	NOUN
ajfa-4039	45	63	of	of	ADP
ajfa-4039	45	64	shari’ah	shari’ah	PROPN
ajfa-4039	45	65	audit	audit	NOUN
ajfa-4039	45	66	scope	scope	NOUN
ajfa-4039	45	67	and	and	CCONJ
ajfa-4039	45	68	improving	improve	VERB
ajfa-4039	45	69	shari’ah	shari’ah	NOUN
ajfa-4039	45	70	audit	audit	NOUN
ajfa-4039	45	71	methodologies	methodology	NOUN
ajfa-4039	45	72	(	(	PUNCT
ajfa-4039	45	73	pwc	pwc	NOUN
ajfa-4039	45	74	,	,	PUNCT
ajfa-4039	45	75	2011	2011	NUM
ajfa-4039	45	76	)	)	PUNCT
ajfa-4039	45	77	.	.	PUNCT
ajfa-4039	46	1	arguably	arguably	ADV
ajfa-4039	46	2	,	,	PUNCT
ajfa-4039	46	3	the	the	DET
ajfa-4039	46	4	above	above	ADV
ajfa-4039	46	5	identified	identify	VERB
ajfa-4039	46	6	problems	problem	NOUN
ajfa-4039	46	7	represent	represent	VERB
ajfa-4039	46	8	a	a	DET
ajfa-4039	46	9	significant	significant	ADJ
ajfa-4039	46	10	threat	threat	NOUN
ajfa-4039	46	11	to	to	ADP
ajfa-4039	46	12	the	the	DET
ajfa-4039	46	13	coordinated	coordinated	ADJ
ajfa-4039	46	14	development	development	NOUN
ajfa-4039	46	15	of	of	ADP
ajfa-4039	46	16	this	this	DET
ajfa-4039	46	17	religiously	religiously	ADV
ajfa-4039	46	18	rooted	root	VERB
ajfa-4039	46	19	industry	industry	NOUN
ajfa-4039	46	20	.	.	PUNCT
ajfa-4039	47	1	the	the	DET
ajfa-4039	47	2	study	study	NOUN
ajfa-4039	47	3	’s	’s	PART
ajfa-4039	47	4	conjecture	conjecture	NOUN
ajfa-4039	47	5	is	be	AUX
ajfa-4039	47	6	that	that	SCONJ
ajfa-4039	47	7	education	education	NOUN
ajfa-4039	47	8	holds	hold	VERB
ajfa-4039	47	9	the	the	DET
ajfa-4039	47	10	key	key	NOUN
ajfa-4039	47	11	to	to	PART
ajfa-4039	47	12	address	address	VERB
ajfa-4039	47	13	the	the	DET
ajfa-4039	47	14	above	above	ADP
ajfa-4039	47	15	human	human	ADJ
ajfa-4039	47	16	capital	capital	NOUN
ajfa-4039	47	17	issues	issue	NOUN
ajfa-4039	47	18	.	.	PUNCT
ajfa-4039	48	1	accordingly	accordingly	ADV
ajfa-4039	48	2	,	,	PUNCT
ajfa-4039	48	3	it	it	PRON
ajfa-4039	48	4	undertakes	undertake	VERB
ajfa-4039	48	5	a	a	DET
ajfa-4039	48	6	preliminary	preliminary	ADJ
ajfa-4039	48	7	survey	survey	NOUN
ajfa-4039	48	8	on	on	ADP
ajfa-4039	48	9	bruneian	bruneian	ADJ
ajfa-4039	48	10	undergraduate	undergraduate	NOUN
ajfa-4039	48	11	students	student	NOUN
ajfa-4039	48	12	(	(	PUNCT
ajfa-4039	48	13	currently	currently	ADV
ajfa-4039	48	14	enrolled	enrol	VERB
ajfa-4039	48	15	in	in	ADP
ajfa-4039	48	16	business	business	NOUN
ajfa-4039	48	17	and	and	CCONJ
ajfa-4039	48	18	management	management	NOUN
ajfa-4039	48	19	related	relate	VERB
ajfa-4039	48	20	programs	program	NOUN
ajfa-4039	48	21	)	)	PUNCT
ajfa-4039	48	22	,	,	PUNCT
ajfa-4039	48	23	whom	whom	PRON
ajfa-4039	48	24	are	be	AUX
ajfa-4039	48	25	expected	expect	VERB
ajfa-4039	48	26	to	to	PART
ajfa-4039	48	27	be	be	AUX
ajfa-4039	48	28	part	part	NOUN
ajfa-4039	48	29	of	of	ADP
ajfa-4039	48	30	the	the	DET
ajfa-4039	48	31	country	country	NOUN
ajfa-4039	48	32	’s	’s	PART
ajfa-4039	48	33	shari’ah	shari’ah	NOUN
ajfa-4039	48	34	auditing	audit	VERB
ajfa-4039	48	35	labor	labor	NOUN
ajfa-4039	48	36	market	market	NOUN
ajfa-4039	48	37	in	in	ADP
ajfa-4039	48	38	the	the	DET
ajfa-4039	48	39	future	future	NOUN
ajfa-4039	48	40	.	.	PUNCT
ajfa-4039	49	1	the	the	DET
ajfa-4039	49	2	survey	survey	NOUN
ajfa-4039	49	3	aims	aim	VERB
ajfa-4039	49	4	at	at	ADP
ajfa-4039	49	5	gauging	gauge	VERB
ajfa-4039	49	6	undergraduates	undergraduate	NOUN
ajfa-4039	49	7	’	'	PUNCT
ajfa-4039	49	8	knowledge	knowledge	NOUN
ajfa-4039	49	9	on	on	ADP
ajfa-4039	49	10	shari’ah	shari’ah	NOUN
ajfa-4039	49	11	auditing	auditing	NOUN
ajfa-4039	49	12	and	and	CCONJ
ajfa-4039	49	13	their	their	PRON
ajfa-4039	49	14	propensity	propensity	NOUN
ajfa-4039	49	15	of	of	ADP
ajfa-4039	49	16	choosing	choose	VERB
ajfa-4039	49	17	shari’ah	shari’ah	PROPN
ajfa-4039	49	18	auditor	auditor	NOUN
ajfa-4039	49	19	as	as	ADP
ajfa-4039	49	20	a	a	DET
ajfa-4039	49	21	prospect	prospect	NOUN
ajfa-4039	49	22	career	career	NOUN
ajfa-4039	49	23	.	.	PUNCT
ajfa-4039	50	1	among	among	ADP
ajfa-4039	50	2	others	other	NOUN
ajfa-4039	50	3	,	,	PUNCT
ajfa-4039	50	4	the	the	DET
ajfa-4039	50	5	students	student	NOUN
ajfa-4039	50	6	were	be	AUX
ajfa-4039	50	7	asked	ask	VERB
ajfa-4039	50	8	on	on	ADP
ajfa-4039	50	9	their	their	PRON
ajfa-4039	50	10	perceptions	perception	NOUN
ajfa-4039	50	11	with	with	ADP
ajfa-4039	50	12	regards	regard	NOUN
ajfa-4039	50	13	to	to	ADP
ajfa-4039	50	14	shari’ah	shari’ah	PROPN
ajfa-4039	50	15	auditor	auditor	NOUN
ajfa-4039	50	16	’s	’s	PART
ajfa-4039	50	17	roles	role	NOUN
ajfa-4039	50	18	and	and	CCONJ
ajfa-4039	50	19	responsibilities	responsibility	NOUN
ajfa-4039	50	20	,	,	PUNCT
ajfa-4039	50	21	characteristics	characteristic	NOUN
ajfa-4039	50	22	needed	need	VERB
ajfa-4039	50	23	for	for	ADP
ajfa-4039	50	24	a	a	DET
ajfa-4039	50	25	shari’ah	shari’ah	NOUN
ajfa-4039	50	26	auditor	auditor	NOUN
ajfa-4039	50	27	and	and	CCONJ
ajfa-4039	50	28	their	their	PRON
ajfa-4039	50	29	current	current	ADJ
ajfa-4039	50	30	understanding	understanding	NOUN
ajfa-4039	50	31	with	with	ADP
ajfa-4039	50	32	respect	respect	NOUN
ajfa-4039	50	33	to	to	ADP
ajfa-4039	50	34	the	the	DET
ajfa-4039	50	35	most	most	ADV
ajfa-4039	50	36	suitable	suitable	ADJ
ajfa-4039	50	37	qualification(s	qualification(s	NOUN
ajfa-4039	50	38	)	)	PUNCT
ajfa-4039	50	39	to	to	PART
ajfa-4039	50	40	become	become	VERB
ajfa-4039	50	41	a	a	DET
ajfa-4039	50	42	shari’ah	shari’ah	NOUN
ajfa-4039	50	43	auditor	auditor	NOUN
ajfa-4039	50	44	.	.	PUNCT
ajfa-4039	51	1	the	the	DET
ajfa-4039	51	2	study	study	NOUN
ajfa-4039	51	3	finds	find	VERB
ajfa-4039	51	4	that	that	SCONJ
ajfa-4039	51	5	the	the	DET
ajfa-4039	51	6	understanding	understanding	NOUN
ajfa-4039	51	7	of	of	ADP
ajfa-4039	51	8	bruneian	bruneian	ADJ
ajfa-4039	51	9	students	student	NOUN
ajfa-4039	51	10	towards	towards	ADP
ajfa-4039	51	11	shari’ah	shari’ah	NOUN
ajfa-4039	51	12	auditing	auditing	NOUN
ajfa-4039	51	13	is	be	AUX
ajfa-4039	51	14	“	"	PUNCT
ajfa-4039	51	15	rudimentary	rudimentary	ADJ
ajfa-4039	51	16	”	"	PUNCT
ajfa-4039	51	17	on	on	ADP
ajfa-4039	51	18	average	average	ADJ
ajfa-4039	51	19	.	.	PUNCT
ajfa-4039	52	1	they	they	PRON
ajfa-4039	52	2	understood	understand	VERB
ajfa-4039	52	3	well	well	ADV
ajfa-4039	52	4	the	the	DET
ajfa-4039	52	5	characteristics	characteristic	NOUN
ajfa-4039	52	6	and	and	CCONJ
ajfa-4039	52	7	knowledge	knowledge	NOUN
ajfa-4039	52	8	expected	expect	VERB
ajfa-4039	52	9	of	of	ADP
ajfa-4039	52	10	shari’ah	shari’ah	NOUN
ajfa-4039	52	11	auditor	auditor	NOUN
ajfa-4039	52	12	but	but	CCONJ
ajfa-4039	52	13	surprisingly	surprisingly	ADV
ajfa-4039	52	14	however	however	ADV
ajfa-4039	52	15	,	,	PUNCT
ajfa-4039	52	16	they	they	PRON
ajfa-4039	52	17	are	be	AUX
ajfa-4039	52	18	unsure	unsure	ADJ
ajfa-4039	52	19	of	of	ADP
ajfa-4039	52	20	the	the	DET
ajfa-4039	52	21	primary	primary	ADJ
ajfa-4039	52	22	objective	objective	NOUN
ajfa-4039	52	23	for	for	ADP
ajfa-4039	52	24	shari’ah	shari’ah	NOUN
ajfa-4039	52	25	auditing	auditing	NOUN
ajfa-4039	52	26	activities	activity	NOUN
ajfa-4039	52	27	.	.	PUNCT
ajfa-4039	53	1	the	the	DET
ajfa-4039	53	2	results	result	NOUN
ajfa-4039	53	3	underscore	underscore	VERB
ajfa-4039	53	4	the	the	DET
ajfa-4039	53	5	practical	practical	ADJ
ajfa-4039	53	6	imperative	imperative	NOUN
ajfa-4039	53	7	for	for	SCONJ
ajfa-4039	53	8	the	the	DET
ajfa-4039	53	9	brunei	brunei	PROPN
ajfa-4039	53	10	government	government	PROPN
ajfa-4039	53	11	to	to	PART
ajfa-4039	53	12	consider	consider	VERB
ajfa-4039	53	13	a	a	DET
ajfa-4039	53	14	holistic	holistic	ADJ
ajfa-4039	53	15	revamp	revamp	NOUN
ajfa-4039	53	16	of	of	ADP
ajfa-4039	53	17	its	its	PRON
ajfa-4039	53	18	education	education	NOUN
ajfa-4039	53	19	strategies	strategy	NOUN
ajfa-4039	53	20	in	in	ADP
ajfa-4039	53	21	meeting	meet	VERB
ajfa-4039	53	22	future	future	ADJ
ajfa-4039	53	23	market	market	NOUN
ajfa-4039	53	24	demands	demand	NOUN
ajfa-4039	53	25	for	for	ADP
ajfa-4039	53	26	qualified	qualified	ADJ
ajfa-4039	53	27	and	and	CCONJ
ajfa-4039	53	28	well	well	ADV
ajfa-4039	53	29	trained	train	VERB
ajfa-4039	53	30	shari’ah	shari’ah	NOUN
ajfa-4039	53	31	auditors	auditor	NOUN
ajfa-4039	53	32	.	.	PUNCT
ajfa-4039	54	1	the	the	DET
ajfa-4039	54	2	study	study	NOUN
ajfa-4039	54	3	considers	consider	VERB
ajfa-4039	54	4	the	the	DET
ajfa-4039	54	5	awareness	awareness	NOUN
ajfa-4039	54	6	on	on	ADP
ajfa-4039	54	7	islamic	islamic	ADJ
ajfa-4039	54	8	finance	finance	NOUN
ajfa-4039	54	9	and	and	CCONJ
ajfa-4039	54	10	its	its	PRON
ajfa-4039	54	11	components	component	NOUN
ajfa-4039	54	12	among	among	ADP
ajfa-4039	54	13	the	the	DET
ajfa-4039	54	14	undergraduate	undergraduate	ADJ
ajfa-4039	54	15	students	student	NOUN
ajfa-4039	54	16	as	as	ADP
ajfa-4039	54	17	a	a	DET
ajfa-4039	54	18	crucial	crucial	ADJ
ajfa-4039	54	19	educational	educational	ADJ
ajfa-4039	54	20	strategy	strategy	NOUN
ajfa-4039	54	21	as	as	SCONJ
ajfa-4039	54	22	awareness	awareness	NOUN
ajfa-4039	54	23	forms	form	VERB
ajfa-4039	54	24	part	part	NOUN
ajfa-4039	54	25	of	of	ADP
ajfa-4039	54	26	the	the	DET
ajfa-4039	54	27	self	self	NOUN
ajfa-4039	54	28	-	-	PUNCT
ajfa-4039	54	29	development	development	NOUN
ajfa-4039	54	30	processes	process	NOUN
ajfa-4039	54	31	.	.	PUNCT
ajfa-4039	55	1	awareness	awareness	NOUN
ajfa-4039	55	2	is	be	AUX
ajfa-4039	55	3	however	however	ADV
ajfa-4039	55	4	expires	expire	VERB
ajfa-4039	55	5	only	only	ADV
ajfa-4039	55	6	when	when	SCONJ
ajfa-4039	55	7	individuals	individual	NOUN
ajfa-4039	55	8	deemphasize	deemphasize	VERB
ajfa-4039	55	9	the	the	DET
ajfa-4039	55	10	importance	importance	NOUN
ajfa-4039	55	11	of	of	ADP
ajfa-4039	55	12	acquiring	acquire	VERB
ajfa-4039	55	13	and	and	CCONJ
ajfa-4039	55	14	broadening	broaden	VERB
ajfa-4039	55	15	their	their	PRON
ajfa-4039	55	16	knowledge	knowledge	NOUN
ajfa-4039	55	17	frontier	frontier	NOUN
ajfa-4039	55	18	.	.	PUNCT
ajfa-4039	56	1	the	the	DET
ajfa-4039	56	2	paper	paper	NOUN
ajfa-4039	56	3	is	be	AUX
ajfa-4039	56	4	organized	organize	VERB
ajfa-4039	56	5	as	as	SCONJ
ajfa-4039	56	6	follows	follow	VERB
ajfa-4039	56	7	:	:	PUNCT
ajfa-4039	56	8	a	a	DET
ajfa-4039	56	9	discussion	discussion	NOUN
ajfa-4039	56	10	on	on	ADP
ajfa-4039	56	11	auditing	auditing	NOUN
ajfa-4039	56	12	in	in	ADP
ajfa-4039	56	13	general	general	ADJ
ajfa-4039	56	14	is	be	AUX
ajfa-4039	56	15	presented	present	VERB
ajfa-4039	56	16	next	next	ADV
ajfa-4039	56	17	,	,	PUNCT
ajfa-4039	56	18	followed	follow	VERB
ajfa-4039	56	19	by	by	ADP
ajfa-4039	56	20	discussion	discussion	NOUN
ajfa-4039	56	21	on	on	ADP
ajfa-4039	56	22	shari’ah	shari’ah	NOUN
ajfa-4039	56	23	audit	audit	NOUN
ajfa-4039	56	24	.	.	PUNCT
ajfa-4039	57	1	the	the	DET
ajfa-4039	57	2	roles	role	NOUN
ajfa-4039	57	3	,	,	PUNCT
ajfa-4039	57	4	responsibilities	responsibility	NOUN
ajfa-4039	57	5	and	and	CCONJ
ajfa-4039	57	6	code	code	NOUN
ajfa-4039	57	7	of	of	ADP
ajfa-4039	57	8	ethics	ethic	NOUN
ajfa-4039	57	9	of	of	ADP
ajfa-4039	57	10	shari’ah	shari’ah	PROPN
ajfa-4039	57	11	auditor	auditor	NOUN
ajfa-4039	57	12	are	be	AUX
ajfa-4039	57	13	also	also	ADV
ajfa-4039	57	14	presented	present	VERB
ajfa-4039	57	15	with	with	ADP
ajfa-4039	57	16	the	the	DET
ajfa-4039	57	17	aim	aim	NOUN
ajfa-4039	57	18	of	of	ADP
ajfa-4039	57	19	putting	put	VERB
ajfa-4039	57	20	the	the	DET
ajfa-4039	57	21	empirical	empirical	ADJ
ajfa-4039	57	22	survey	survey	NOUN
ajfa-4039	57	23	into	into	ADP
ajfa-4039	57	24	perspective	perspective	NOUN
ajfa-4039	57	25	.	.	PUNCT
ajfa-4039	58	1	this	this	PRON
ajfa-4039	58	2	is	be	AUX
ajfa-4039	58	3	followed	follow	VERB
ajfa-4039	58	4	by	by	ADP
ajfa-4039	58	5	sections	section	NOUN
ajfa-4039	58	6	explaining	explain	VERB
ajfa-4039	58	7	the	the	DET
ajfa-4039	58	8	empirical	empirical	ADJ
ajfa-4039	58	9	approach	approach	NOUN
ajfa-4039	58	10	to	to	ADP
ajfa-4039	58	11	the	the	DET
ajfa-4039	58	12	survey	survey	NOUN
ajfa-4039	58	13	and	and	CCONJ
ajfa-4039	58	14	its	its	PRON
ajfa-4039	58	15	corresponding	corresponding	ADJ
ajfa-4039	58	16	results	result	NOUN
ajfa-4039	58	17	.	.	PUNCT
ajfa-4039	59	1	final	final	ADJ
ajfa-4039	59	2	section	section	NOUN
ajfa-4039	59	3	presents	present	VERB
ajfa-4039	59	4	relevant	relevant	ADJ
ajfa-4039	59	5	discussions	discussion	NOUN
ajfa-4039	59	6	arising	arise	VERB
ajfa-4039	59	7	from	from	ADP
ajfa-4039	59	8	the	the	DET
ajfa-4039	59	9	empirical	empirical	ADJ
ajfa-4039	59	10	results	result	NOUN
ajfa-4039	59	11	,	,	PUNCT
ajfa-4039	59	12	conclusion	conclusion	NOUN
ajfa-4039	59	13	and	and	CCONJ
ajfa-4039	59	14	some	some	DET
ajfa-4039	59	15	recommendations	recommendation	NOUN
ajfa-4039	59	16	and	and	CCONJ
ajfa-4039	59	17	suggested	suggest	VERB
ajfa-4039	59	18	future	future	ADJ
ajfa-4039	59	19	research	research	NOUN
ajfa-4039	59	20	.	.	PUNCT
ajfa-4039	60	1	2	2	X
ajfa-4039	60	2	.	.	X
ajfa-4039	60	3	auditing	auditing	NOUN
ajfa-4039	60	4	as	as	ADP
ajfa-4039	60	5	a	a	DET
ajfa-4039	60	6	discipline	discipline	NOUN
ajfa-4039	60	7	and	and	CCONJ
ajfa-4039	60	8	profession	profession	NOUN
ajfa-4039	60	9	auditing	auditing	NOUN
ajfa-4039	60	10	is	be	AUX
ajfa-4039	60	11	a	a	DET
ajfa-4039	60	12	specialized	specialized	ADJ
ajfa-4039	60	13	field	field	NOUN
ajfa-4039	60	14	which	which	PRON
ajfa-4039	60	15	practically	practically	ADV
ajfa-4039	60	16	branches	branch	NOUN
ajfa-4039	60	17	out	out	ADP
ajfa-4039	60	18	from	from	ADP
ajfa-4039	60	19	accounting	account	VERB
ajfa-4039	60	20	.	.	PUNCT
ajfa-4039	61	1	it	it	PRON
ajfa-4039	61	2	involves	involve	VERB
ajfa-4039	61	3	individuals	individual	NOUN
ajfa-4039	61	4	referred	refer	VERB
ajfa-4039	61	5	to	to	ADP
ajfa-4039	61	6	as	as	ADP
ajfa-4039	61	7	“	"	PUNCT
ajfa-4039	61	8	auditors	auditor	NOUN
ajfa-4039	61	9	”	"	PUNCT
ajfa-4039	61	10	to	to	PART
ajfa-4039	61	11	undertake	undertake	VERB
ajfa-4039	61	12	the	the	DET
ajfa-4039	61	13	responsibilities	responsibility	NOUN
ajfa-4039	61	14	of	of	ADP
ajfa-4039	61	15	attesting	attest	VERB
ajfa-4039	61	16	that	that	SCONJ
ajfa-4039	61	17	the	the	DET
ajfa-4039	61	18	“	"	PUNCT
ajfa-4039	61	19	auditee(s)”–the	auditee(s)”–the	DET
ajfa-4039	61	20	one	one	NOUN
ajfa-4039	61	21	being	be	AUX
ajfa-4039	61	22	audited	audit	VERB
ajfa-4039	61	23	have	have	AUX
ajfa-4039	61	24	done	do	VERB
ajfa-4039	61	25	their	their	PRON
ajfa-4039	61	26	work	work	NOUN
ajfa-4039	61	27	according	accord	VERB
ajfa-4039	61	28	to	to	ADP
ajfa-4039	61	29	prescribed	prescribed	ADJ
ajfa-4039	61	30	pre	pre	ADJ
ajfa-4039	61	31	-	-	ADJ
ajfa-4039	61	32	agreed	agreed	ADJ
ajfa-4039	61	33	rules	rule	NOUN
ajfa-4039	61	34	,	,	PUNCT
ajfa-4039	61	35	standards	standard	NOUN
ajfa-4039	61	36	or	or	CCONJ
ajfa-4039	61	37	regulations	regulation	NOUN
ajfa-4039	61	38	.	.	PUNCT
ajfa-4039	62	1	audit	audit	NOUN
ajfa-4039	62	2	comes	come	VERB
ajfa-4039	62	3	in	in	ADP
ajfa-4039	62	4	various	various	ADJ
ajfa-4039	62	5	forms	form	NOUN
ajfa-4039	62	6	including	include	VERB
ajfa-4039	62	7	but	but	CCONJ
ajfa-4039	62	8	not	not	PART
ajfa-4039	62	9	limited	limit	VERB
ajfa-4039	62	10	to	to	ADP
ajfa-4039	62	11	financial	financial	ADJ
ajfa-4039	62	12	,	,	PUNCT
ajfa-4039	62	13	management	management	NOUN
ajfa-4039	62	14	and	and	CCONJ
ajfa-4039	62	15	performance	performance	NOUN
ajfa-4039	62	16	audit	audit	NOUN
ajfa-4039	62	17	.	.	PUNCT
ajfa-4039	63	1	in	in	ADP
ajfa-4039	63	2	the	the	DET
ajfa-4039	63	3	specific	specific	ADJ
ajfa-4039	63	4	context	context	NOUN
ajfa-4039	63	5	of	of	ADP
ajfa-4039	63	6	financial	financial	ADJ
ajfa-4039	63	7	audit	audit	NOUN
ajfa-4039	63	8	,	,	PUNCT
ajfa-4039	63	9	the	the	DET
ajfa-4039	63	10	american	american	PROPN
ajfa-4039	63	11	accounting	accounting	PROPN
ajfa-4039	63	12	association	association	PROPN
ajfa-4039	63	13	(	(	PUNCT
ajfa-4039	63	14	aaa	aaa	NOUN
ajfa-4039	63	15	)	)	PUNCT
ajfa-4039	63	16	defines	define	VERB
ajfa-4039	63	17	auditing	audit	VERB
ajfa-4039	63	18	as	as	ADP
ajfa-4039	63	19	:	:	PUNCT
ajfa-4039	63	20	“	"	PUNCT
ajfa-4039	63	21	a	a	DET
ajfa-4039	63	22	systematic	systematic	ADJ
ajfa-4039	63	23	assessments	assessment	NOUN
ajfa-4039	63	24	of	of	ADP
ajfa-4039	63	25	evidences	evidence	NOUN
ajfa-4039	63	26	regarding	regard	VERB
ajfa-4039	63	27	economic	economic	ADJ
ajfa-4039	63	28	events	event	NOUN
ajfa-4039	63	29	and	and	CCONJ
ajfa-4039	63	30	to	to	PART
ajfa-4039	63	31	ascertain	ascertain	VERB
ajfa-4039	63	32	the	the	DET
ajfa-4039	63	33	correspondence	correspondence	NOUN
ajfa-4039	63	34	of	of	ADP
ajfa-4039	63	35	the	the	DET
ajfa-4039	63	36	two	two	NUM
ajfa-4039	63	37	and	and	CCONJ
ajfa-4039	63	38	communicate	communicate	VERB
ajfa-4039	63	39	the	the	DET
ajfa-4039	63	40	results	result	NOUN
ajfa-4039	63	41	to	to	ADP
ajfa-4039	63	42	interested	interested	ADJ
ajfa-4039	63	43	users	user	NOUN
ajfa-4039	63	44	”	"	PUNCT
ajfa-4039	63	45	.	.	PUNCT
ajfa-4039	64	1	(	(	PUNCT
ajfa-4039	64	2	www.aaahq.org/audit	www.aaahq.org/audit	NOUN
ajfa-4039	64	3	)	)	PUNCT
ajfa-4039	64	4	asian	asian	ADJ
ajfa-4039	64	5	journal	journal	NOUN
ajfa-4039	64	6	of	of	ADP
ajfa-4039	64	7	finance	finance	PROPN
ajfa-4039	64	8	&	&	CCONJ
ajfa-4039	64	9	accounting	accounting	PROPN
ajfa-4039	64	10	issn	issn	PROPN
ajfa-4039	64	11	1946	1946	NUM
ajfa-4039	64	12	-	-	PUNCT
ajfa-4039	64	13	052x	052x	NOUN
ajfa-4039	64	14	2013	2013	NUM
ajfa-4039	64	15	,	,	PUNCT
ajfa-4039	64	16	vol	vol	NOUN
ajfa-4039	64	17	.	.	PROPN
ajfa-4039	64	18	5	5	NUM
ajfa-4039	64	19	,	,	PUNCT
ajfa-4039	64	20	no	no	INTJ
ajfa-4039	64	21	.	.	NOUN
ajfa-4039	64	22	2	2	NUM
ajfa-4039	64	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-4039	64	24	89	89	NUM
ajfa-4039	64	25	in	in	ADP
ajfa-4039	64	26	a	a	DET
ajfa-4039	64	27	much	much	ADV
ajfa-4039	64	28	broader	broad	ADJ
ajfa-4039	64	29	context	context	NOUN
ajfa-4039	64	30	,	,	PUNCT
ajfa-4039	64	31	the	the	DET
ajfa-4039	64	32	international	international	PROPN
ajfa-4039	64	33	federation	federation	PROPN
ajfa-4039	64	34	of	of	ADP
ajfa-4039	64	35	accountants	accountant	NOUN
ajfa-4039	64	36	(	(	PUNCT
ajfa-4039	64	37	ifac	ifac	NOUN
ajfa-4039	64	38	)	)	PUNCT
ajfa-4039	64	39	,	,	PUNCT
ajfa-4039	64	40	the	the	DET
ajfa-4039	64	41	global	global	ADJ
ajfa-4039	64	42	umbrella	umbrella	NOUN
ajfa-4039	64	43	body	body	NOUN
ajfa-4039	64	44	for	for	ADP
ajfa-4039	64	45	the	the	DET
ajfa-4039	64	46	accountancy	accountancy	NOUN
ajfa-4039	64	47	profession	profession	NOUN
ajfa-4039	64	48	defines	define	VERB
ajfa-4039	64	49	auditing	audit	VERB
ajfa-4039	64	50	as	as	ADP
ajfa-4039	64	51	:	:	PUNCT
ajfa-4039	64	52	“	"	PUNCT
ajfa-4039	64	53	an	an	DET
ajfa-4039	64	54	independent	independent	ADJ
ajfa-4039	64	55	examination	examination	NOUN
ajfa-4039	64	56	of	of	ADP
ajfa-4039	64	57	financial	financial	ADJ
ajfa-4039	64	58	statements	statement	NOUN
ajfa-4039	64	59	or	or	CCONJ
ajfa-4039	64	60	related	relate	VERB
ajfa-4039	64	61	financial	financial	ADJ
ajfa-4039	64	62	information	information	NOUN
ajfa-4039	64	63	of	of	ADP
ajfa-4039	64	64	an	an	DET
ajfa-4039	64	65	entity	entity	NOUN
ajfa-4039	64	66	whether	whether	SCONJ
ajfa-4039	64	67	profit	profit	NOUN
ajfa-4039	64	68	or	or	CCONJ
ajfa-4039	64	69	not	not	PART
ajfa-4039	64	70	,	,	PUNCT
ajfa-4039	64	71	irrespective	irrespective	ADV
ajfa-4039	64	72	of	of	ADP
ajfa-4039	64	73	its	its	PRON
ajfa-4039	64	74	size	size	NOUN
ajfa-4039	64	75	,	,	PUNCT
ajfa-4039	64	76	or	or	CCONJ
ajfa-4039	64	77	legal	legal	ADJ
ajfa-4039	64	78	form	form	NOUN
ajfa-4039	64	79	,	,	PUNCT
ajfa-4039	64	80	when	when	SCONJ
ajfa-4039	64	81	such	such	ADJ
ajfa-4039	64	82	examination	examination	NOUN
ajfa-4039	64	83	is	be	AUX
ajfa-4039	64	84	conducted	conduct	VERB
ajfa-4039	64	85	with	with	ADP
ajfa-4039	64	86	a	a	DET
ajfa-4039	64	87	view	view	NOUN
ajfa-4039	64	88	to	to	ADP
ajfa-4039	64	89	expressing	express	VERB
ajfa-4039	64	90	an	an	DET
ajfa-4039	64	91	opinion	opinion	NOUN
ajfa-4039	64	92	thereon	thereon	NOUN
ajfa-4039	64	93	”	"	PUNCT
ajfa-4039	64	94	.	.	PUNCT
ajfa-4039	65	1	(	(	PUNCT
ajfa-4039	65	2	www.ifac.org	www.ifac.org	NOUN
ajfa-4039	65	3	)	)	PUNCT
ajfa-4039	65	4	audit	audit	NOUN
ajfa-4039	65	5	process	process	NOUN
ajfa-4039	65	6	is	be	AUX
ajfa-4039	65	7	usually	usually	ADV
ajfa-4039	65	8	performed	perform	VERB
ajfa-4039	65	9	at	at	ADP
ajfa-4039	65	10	auditee	auditee	NOUN
ajfa-4039	65	11	’s	’s	PART
ajfa-4039	65	12	premises	premise	NOUN
ajfa-4039	65	13	during	during	ADP
ajfa-4039	65	14	which	which	PRON
ajfa-4039	65	15	an	an	DET
ajfa-4039	65	16	auditor	auditor	NOUN
ajfa-4039	65	17	will	will	AUX
ajfa-4039	65	18	comprehensively	comprehensively	ADV
ajfa-4039	65	19	assess	assess	VERB
ajfa-4039	65	20	auditee	auditee	PROPN
ajfa-4039	65	21	’s	’s	PART
ajfa-4039	65	22	systems	system	NOUN
ajfa-4039	65	23	and	and	CCONJ
ajfa-4039	65	24	records	record	NOUN
ajfa-4039	65	25	for	for	ADP
ajfa-4039	65	26	among	among	ADP
ajfa-4039	65	27	others	other	NOUN
ajfa-4039	65	28	,	,	PUNCT
ajfa-4039	65	29	accuracy	accuracy	NOUN
ajfa-4039	65	30	and	and	CCONJ
ajfa-4039	65	31	validity	validity	NOUN
ajfa-4039	65	32	.	.	PUNCT
ajfa-4039	66	1	this	this	PRON
ajfa-4039	66	2	involves	involve	VERB
ajfa-4039	66	3	audit	audit	NOUN
ajfa-4039	66	4	activities	activity	NOUN
ajfa-4039	66	5	of	of	ADP
ajfa-4039	66	6	analyzing	analyze	VERB
ajfa-4039	66	7	firm	firm	NOUN
ajfa-4039	66	8	’s	’s	PART
ajfa-4039	66	9	relevant	relevant	ADJ
ajfa-4039	66	10	risks	risk	NOUN
ajfa-4039	66	11	as	as	ADV
ajfa-4039	66	12	well	well	ADV
ajfa-4039	66	13	as	as	ADP
ajfa-4039	66	14	identifying	identify	VERB
ajfa-4039	66	15	system	system	NOUN
ajfa-4039	66	16	’s	’s	PART
ajfa-4039	66	17	loopholes	loophole	NOUN
ajfa-4039	66	18	and	and	CCONJ
ajfa-4039	66	19	subsequently	subsequently	ADV
ajfa-4039	66	20	recommending	recommend	VERB
ajfa-4039	66	21	the	the	DET
ajfa-4039	66	22	necessary	necessary	ADJ
ajfa-4039	66	23	controls	control	NOUN
ajfa-4039	66	24	.	.	PUNCT
ajfa-4039	67	1	these	these	DET
ajfa-4039	67	2	practically	practically	ADV
ajfa-4039	67	3	require	require	ADJ
ajfa-4039	67	4	auditors	auditor	NOUN
ajfa-4039	67	5	to	to	PART
ajfa-4039	67	6	understand	understand	VERB
ajfa-4039	67	7	client	client	NOUN
ajfa-4039	67	8	’s	’s	PART
ajfa-4039	67	9	business	business	NOUN
ajfa-4039	67	10	processes	process	NOUN
ajfa-4039	67	11	and	and	CCONJ
ajfa-4039	67	12	environment	environment	NOUN
ajfa-4039	67	13	.	.	PUNCT
ajfa-4039	68	1	in	in	ADP
ajfa-4039	68	2	the	the	DET
ajfa-4039	68	3	specific	specific	ADJ
ajfa-4039	68	4	context	context	NOUN
ajfa-4039	68	5	of	of	ADP
ajfa-4039	68	6	financial	financial	ADJ
ajfa-4039	68	7	audit	audit	NOUN
ajfa-4039	68	8	,	,	PUNCT
ajfa-4039	68	9	auditing	auditing	NOUN
ajfa-4039	68	10	activities	activity	NOUN
ajfa-4039	68	11	and	and	CCONJ
ajfa-4039	68	12	the	the	DET
ajfa-4039	68	13	corresponding	correspond	VERB
ajfa-4039	68	14	independently	independently	ADV
ajfa-4039	68	15	expressed	express	VERB
ajfa-4039	68	16	audit	audit	NOUN
ajfa-4039	68	17	opinions	opinion	NOUN
ajfa-4039	68	18	conceptually	conceptually	ADV
ajfa-4039	68	19	adds	add	VERB
ajfa-4039	68	20	credence	credence	NOUN
ajfa-4039	68	21	to	to	ADP
ajfa-4039	68	22	the	the	DET
ajfa-4039	68	23	financial	financial	ADJ
ajfa-4039	68	24	statements	statement	NOUN
ajfa-4039	68	25	produced	produce	VERB
ajfa-4039	68	26	by	by	ADP
ajfa-4039	68	27	firm	firm	NOUN
ajfa-4039	68	28	’s	’s	PART
ajfa-4039	68	29	management	management	NOUN
ajfa-4039	68	30	.	.	PUNCT
ajfa-4039	69	1	accordingly	accordingly	ADV
ajfa-4039	69	2	,	,	PUNCT
ajfa-4039	69	3	this	this	PRON
ajfa-4039	69	4	helps	help	VERB
ajfa-4039	69	5	building	build	VERB
ajfa-4039	69	6	confidence	confidence	NOUN
ajfa-4039	69	7	among	among	ADP
ajfa-4039	69	8	financial	financial	ADJ
ajfa-4039	69	9	statement	statement	NOUN
ajfa-4039	69	10	users	user	NOUN
ajfa-4039	69	11	in	in	ADP
ajfa-4039	69	12	relying	rely	VERB
ajfa-4039	69	13	on	on	ADP
ajfa-4039	69	14	the	the	DET
ajfa-4039	69	15	audited	audit	VERB
ajfa-4039	69	16	financial	financial	ADJ
ajfa-4039	69	17	statements	statement	NOUN
ajfa-4039	69	18	to	to	PART
ajfa-4039	69	19	make	make	VERB
ajfa-4039	69	20	appropriate	appropriate	ADJ
ajfa-4039	69	21	and	and	CCONJ
ajfa-4039	69	22	relevant	relevant	ADJ
ajfa-4039	69	23	decisions	decision	NOUN
ajfa-4039	69	24	(	(	PUNCT
ajfa-4039	69	25	karim	karim	PROPN
ajfa-4039	69	26	,	,	PUNCT
ajfa-4039	69	27	1990	1990	NUM
ajfa-4039	69	28	)	)	PUNCT
ajfa-4039	69	29	.	.	PUNCT
ajfa-4039	70	1	the	the	DET
ajfa-4039	70	2	auditing	auditing	NOUN
ajfa-4039	70	3	profession	profession	NOUN
ajfa-4039	70	4	and	and	CCONJ
ajfa-4039	70	5	hence	hence	ADV
ajfa-4039	70	6	its	its	PRON
ajfa-4039	70	7	activities	activity	NOUN
ajfa-4039	70	8	are	be	AUX
ajfa-4039	70	9	primarily	primarily	ADV
ajfa-4039	70	10	guided	guide	VERB
ajfa-4039	70	11	by	by	ADP
ajfa-4039	70	12	professional	professional	ADJ
ajfa-4039	70	13	standards	standard	NOUN
ajfa-4039	70	14	called	call	VERB
ajfa-4039	70	15	the	the	DET
ajfa-4039	70	16	international	international	ADJ
ajfa-4039	70	17	standards	standard	NOUN
ajfa-4039	70	18	on	on	ADP
ajfa-4039	70	19	auditing	auditing	NOUN
ajfa-4039	70	20	(	(	PUNCT
ajfa-4039	70	21	isa	isa	PROPN
ajfa-4039	70	22	)	)	PUNCT
ajfa-4039	70	23	issued	issue	VERB
ajfa-4039	70	24	by	by	ADP
ajfa-4039	70	25	ifac	ifac	NOUN
ajfa-4039	70	26	through	through	ADP
ajfa-4039	70	27	the	the	DET
ajfa-4039	70	28	international	international	ADJ
ajfa-4039	70	29	auditing	auditing	NOUN
ajfa-4039	70	30	and	and	CCONJ
ajfa-4039	70	31	assurance	assurance	NOUN
ajfa-4039	70	32	standards	standard	NOUN
ajfa-4039	70	33	board	board	NOUN
ajfa-4039	70	34	(	(	PUNCT
ajfa-4039	70	35	iaasb	iaasb	ADJ
ajfa-4039	70	36	)	)	PUNCT
ajfa-4039	70	37	.	.	PUNCT
ajfa-4039	71	1	mirroring	mirror	VERB
ajfa-4039	71	2	the	the	DET
ajfa-4039	71	3	operations	operation	NOUN
ajfa-4039	71	4	of	of	ADP
ajfa-4039	71	5	international	international	ADJ
ajfa-4039	71	6	accounting	accounting	PROPN
ajfa-4039	71	7	standard	standard	PROPN
ajfa-4039	71	8	board	board	PROPN
ajfa-4039	71	9	(	(	PUNCT
ajfa-4039	71	10	iasb	iasb	PROPN
ajfa-4039	71	11	)	)	PUNCT
ajfa-4039	71	12	,	,	PUNCT
ajfa-4039	71	13	the	the	DET
ajfa-4039	71	14	iaasb	iaasb	NOUN
ajfa-4039	71	15	operates	operate	VERB
ajfa-4039	71	16	as	as	ADP
ajfa-4039	71	17	an	an	DET
ajfa-4039	71	18	independent	independent	ADJ
ajfa-4039	71	19	standard	standard	ADJ
ajfa-4039	71	20	-	-	PUNCT
ajfa-4039	71	21	setting	set	VERB
ajfa-4039	71	22	body	body	NOUN
ajfa-4039	71	23	with	with	ADP
ajfa-4039	71	24	the	the	DET
ajfa-4039	71	25	focus	focus	NOUN
ajfa-4039	71	26	of	of	ADP
ajfa-4039	71	27	serving	serve	VERB
ajfa-4039	71	28	the	the	DET
ajfa-4039	71	29	public	public	ADJ
ajfa-4039	71	30	interest	interest	NOUN
ajfa-4039	71	31	by	by	ADP
ajfa-4039	71	32	developing	develop	VERB
ajfa-4039	71	33	quality	quality	NOUN
ajfa-4039	71	34	auditing	auditing	NOUN
ajfa-4039	71	35	and	and	CCONJ
ajfa-4039	71	36	assurance	assurance	NOUN
ajfa-4039	71	37	standards	standard	NOUN
ajfa-4039	71	38	as	as	ADV
ajfa-4039	71	39	well	well	ADV
ajfa-4039	71	40	as	as	ADP
ajfa-4039	71	41	facilitating	facilitate	VERB
ajfa-4039	71	42	the	the	DET
ajfa-4039	71	43	convergence	convergence	NOUN
ajfa-4039	71	44	of	of	ADP
ajfa-4039	71	45	international	international	ADJ
ajfa-4039	71	46	and	and	CCONJ
ajfa-4039	71	47	local	local	ADJ
ajfa-4039	71	48	(	(	PUNCT
ajfa-4039	71	49	national	national	ADJ
ajfa-4039	71	50	)	)	PUNCT
ajfa-4039	71	51	auditing	auditing	NOUN
ajfa-4039	71	52	and	and	CCONJ
ajfa-4039	71	53	assurance	assurance	NOUN
ajfa-4039	71	54	standards	standard	NOUN
ajfa-4039	71	55	.	.	PUNCT
ajfa-4039	72	1	similar	similar	ADJ
ajfa-4039	72	2	to	to	ADP
ajfa-4039	72	3	the	the	DET
ajfa-4039	72	4	expected	expect	VERB
ajfa-4039	72	5	end	end	NOUN
ajfa-4039	72	6	results	result	NOUN
ajfa-4039	72	7	of	of	ADP
ajfa-4039	72	8	global	global	ADJ
ajfa-4039	72	9	convergence	convergence	NOUN
ajfa-4039	72	10	to	to	ADP
ajfa-4039	72	11	international	international	ADJ
ajfa-4039	72	12	financial	financial	ADJ
ajfa-4039	72	13	reporting	reporting	NOUN
ajfa-4039	72	14	standards	standard	NOUN
ajfa-4039	72	15	(	(	PUNCT
ajfa-4039	72	16	ifrs	ifrs	PROPN
ajfa-4039	72	17	)	)	PUNCT
ajfa-4039	72	18	developed	develop	VERB
ajfa-4039	72	19	by	by	ADP
ajfa-4039	72	20	iasb	iasb	NOUN
ajfa-4039	72	21	,	,	PUNCT
ajfa-4039	72	22	the	the	DET
ajfa-4039	72	23	iaasb	iaasb	NOUN
ajfa-4039	72	24	also	also	ADV
ajfa-4039	72	25	envisaged	envisage	VERB
ajfa-4039	72	26	that	that	SCONJ
ajfa-4039	72	27	the	the	DET
ajfa-4039	72	28	convergence	convergence	NOUN
ajfa-4039	72	29	efforts	effort	NOUN
ajfa-4039	72	30	towards	towards	ADP
ajfa-4039	72	31	single	single	ADJ
ajfa-4039	72	32	assurance	assurance	NOUN
ajfa-4039	72	33	standards	standard	NOUN
ajfa-4039	72	34	would	would	AUX
ajfa-4039	72	35	improve	improve	VERB
ajfa-4039	72	36	the	the	DET
ajfa-4039	72	37	quality	quality	NOUN
ajfa-4039	72	38	and	and	CCONJ
ajfa-4039	72	39	consistency	consistency	NOUN
ajfa-4039	72	40	of	of	ADP
ajfa-4039	72	41	global	global	ADJ
ajfa-4039	72	42	auditing	auditing	NOUN
ajfa-4039	72	43	practices	practice	NOUN
ajfa-4039	72	44	,	,	PUNCT
ajfa-4039	72	45	thereby	thereby	ADV
ajfa-4039	72	46	strengthening	strengthen	VERB
ajfa-4039	72	47	public	public	ADJ
ajfa-4039	72	48	confidence	confidence	NOUN
ajfa-4039	72	49	in	in	ADP
ajfa-4039	72	50	the	the	DET
ajfa-4039	72	51	auditing	auditing	NOUN
ajfa-4039	72	52	and	and	CCONJ
ajfa-4039	72	53	assurance	assurance	NOUN
ajfa-4039	72	54	profession	profession	NOUN
ajfa-4039	72	55	.	.	PUNCT
ajfa-4039	73	1	3	3	X
ajfa-4039	73	2	.	.	X
ajfa-4039	73	3	shari’ah	shari’ah	NOUN
ajfa-4039	73	4	audit	audit	VERB
ajfa-4039	73	5	extant	extant	ADJ
ajfa-4039	73	6	literature	literature	NOUN
ajfa-4039	73	7	on	on	ADP
ajfa-4039	73	8	auditing	auditing	NOUN
ajfa-4039	73	9	claims	claim	NOUN
ajfa-4039	73	10	that	that	PRON
ajfa-4039	73	11	shari’ah	shari’ah	PROPN
ajfa-4039	73	12	based	base	VERB
ajfa-4039	73	13	auditing	auditing	NOUN
ajfa-4039	73	14	is	be	AUX
ajfa-4039	73	15	relatively	relatively	ADV
ajfa-4039	73	16	new	new	ADJ
ajfa-4039	73	17	,	,	PUNCT
ajfa-4039	73	18	the	the	DET
ajfa-4039	73	19	earliest	early	ADJ
ajfa-4039	73	20	being	being	NOUN
ajfa-4039	73	21	after	after	ADP
ajfa-4039	73	22	the	the	DET
ajfa-4039	73	23	emergence	emergence	NOUN
ajfa-4039	73	24	of	of	ADP
ajfa-4039	73	25	ifis	ifis	NOUN
ajfa-4039	73	26	during	during	ADP
ajfa-4039	73	27	1980s	1980s	NUM
ajfa-4039	73	28	.	.	PUNCT
ajfa-4039	74	1	the	the	DET
ajfa-4039	74	2	islamic	islamic	PROPN
ajfa-4039	74	3	history	history	NOUN
ajfa-4039	74	4	however	however	ADV
ajfa-4039	74	5	explains	explain	VERB
ajfa-4039	74	6	the	the	DET
ajfa-4039	74	7	reverse	reverse	NOUN
ajfa-4039	74	8	whereby	whereby	SCONJ
ajfa-4039	74	9	the	the	DET
ajfa-4039	74	10	institution	institution	NOUN
ajfa-4039	74	11	of	of	ADP
ajfa-4039	74	12	hisbah	hisbah	NOUN
ajfa-4039	74	13	was	be	AUX
ajfa-4039	74	14	noted	note	VERB
ajfa-4039	74	15	to	to	PART
ajfa-4039	74	16	have	have	AUX
ajfa-4039	74	17	already	already	ADV
ajfa-4039	74	18	established	establish	VERB
ajfa-4039	74	19	during	during	ADP
ajfa-4039	74	20	the	the	DET
ajfa-4039	74	21	time	time	NOUN
ajfa-4039	74	22	of	of	ADP
ajfa-4039	74	23	prophet	prophet	NOUN
ajfa-4039	74	24	muhammad	muhammad	X
ajfa-4039	74	25	(	(	PUNCT
ajfa-4039	74	26	peace	peace	NOUN
ajfa-4039	74	27	be	be	AUX
ajfa-4039	74	28	upon	upon	SCONJ
ajfa-4039	74	29	him	he	PRON
ajfa-4039	74	30	)	)	PUNCT
ajfa-4039	74	31	.	.	PUNCT
ajfa-4039	75	1	it	it	PRON
ajfa-4039	75	2	aims	aim	VERB
ajfa-4039	75	3	at	at	ADP
ajfa-4039	75	4	assisting	assist	VERB
ajfa-4039	75	5	human	human	ADJ
ajfa-4039	75	6	being	be	AUX
ajfa-4039	75	7	in	in	ADP
ajfa-4039	75	8	worshipping	worship	VERB
ajfa-4039	75	9	allah	allah	PROPN
ajfa-4039	75	10	the	the	DET
ajfa-4039	75	11	almighty	almighty	ADJ
ajfa-4039	75	12	by	by	ADP
ajfa-4039	75	13	ensuring	ensure	VERB
ajfa-4039	75	14	allah	allah	PROPN
ajfa-4039	75	15	’s	’s	PART
ajfa-4039	75	16	rights	right	NOUN
ajfa-4039	75	17	and	and	CCONJ
ajfa-4039	75	18	the	the	DET
ajfa-4039	75	19	rights	right	NOUN
ajfa-4039	75	20	of	of	ADP
ajfa-4039	75	21	other	other	ADJ
ajfa-4039	75	22	human	human	ADJ
ajfa-4039	75	23	beings	being	NOUN
ajfa-4039	75	24	are	be	AUX
ajfa-4039	75	25	being	be	AUX
ajfa-4039	75	26	properly	properly	ADV
ajfa-4039	75	27	observed	observe	VERB
ajfa-4039	75	28	and	and	CCONJ
ajfa-4039	75	29	fulfilled	fulfil	VERB
ajfa-4039	75	30	.	.	PUNCT
ajfa-4039	76	1	even	even	ADV
ajfa-4039	76	2	though	though	SCONJ
ajfa-4039	76	3	it	it	PRON
ajfa-4039	76	4	was	be	AUX
ajfa-4039	76	5	institutionalized	institutionalize	VERB
ajfa-4039	76	6	for	for	ADP
ajfa-4039	76	7	the	the	DET
ajfa-4039	76	8	purpose	purpose	NOUN
ajfa-4039	76	9	of	of	ADP
ajfa-4039	76	10	enjoining	enjoin	VERB
ajfa-4039	76	11	good	good	ADJ
ajfa-4039	76	12	and	and	CCONJ
ajfa-4039	76	13	forbidding	forbid	VERB
ajfa-4039	76	14	evil	evil	NOUN
ajfa-4039	76	15	in	in	ADP
ajfa-4039	76	16	general	general	ADJ
ajfa-4039	76	17	(	(	PUNCT
ajfa-4039	76	18	as	as	SCONJ
ajfa-4039	76	19	oppose	oppose	VERB
ajfa-4039	76	20	to	to	ADP
ajfa-4039	76	21	focusing	focus	VERB
ajfa-4039	76	22	specifically	specifically	ADV
ajfa-4039	76	23	on	on	ADP
ajfa-4039	76	24	economic	economic	ADJ
ajfa-4039	76	25	and	and	CCONJ
ajfa-4039	76	26	commercial	commercial	ADJ
ajfa-4039	76	27	activities	activity	NOUN
ajfa-4039	76	28	)	)	PUNCT
ajfa-4039	76	29	,	,	PUNCT
ajfa-4039	76	30	it	it	PRON
ajfa-4039	76	31	forms	form	VERB
ajfa-4039	76	32	an	an	DET
ajfa-4039	76	33	integral	integral	ADJ
ajfa-4039	76	34	part	part	NOUN
ajfa-4039	76	35	of	of	ADP
ajfa-4039	76	36	wider	wide	ADJ
ajfa-4039	76	37	effort	effort	NOUN
ajfa-4039	76	38	in	in	ADP
ajfa-4039	76	39	establishing	establish	VERB
ajfa-4039	76	40	just	just	ADV
ajfa-4039	76	41	economy	economy	NOUN
ajfa-4039	76	42	in	in	ADP
ajfa-4039	76	43	the	the	DET
ajfa-4039	76	44	society	society	NOUN
ajfa-4039	76	45	(	(	PUNCT
ajfa-4039	76	46	kasim	kasim	PROPN
ajfa-4039	76	47	et	et	PROPN
ajfa-4039	76	48	al	al	PROPN
ajfa-4039	76	49	.	.	PROPN
ajfa-4039	76	50	,	,	PUNCT
ajfa-4039	76	51	2009	2009	NUM
ajfa-4039	76	52	)	)	PUNCT
ajfa-4039	76	53	.	.	PUNCT
ajfa-4039	77	1	the	the	DET
ajfa-4039	77	2	contemporary	contemporary	ADJ
ajfa-4039	77	3	role	role	NOUN
ajfa-4039	77	4	of	of	ADP
ajfa-4039	77	5	the	the	DET
ajfa-4039	77	6	shari’ah	shari’ah	PROPN
ajfa-4039	77	7	auditor	auditor	NOUN
ajfa-4039	77	8	resembles	resemble	VERB
ajfa-4039	77	9	the	the	DET
ajfa-4039	77	10	role	role	NOUN
ajfa-4039	77	11	of	of	ADP
ajfa-4039	77	12	muhtasib	muhtasib	PROPN
ajfa-4039	77	13	in	in	ADP
ajfa-4039	77	14	the	the	DET
ajfa-4039	77	15	traditional	traditional	ADJ
ajfa-4039	77	16	hisbah	hisbah	NOUN
ajfa-4039	77	17	institution	institution	NOUN
ajfa-4039	77	18	in	in	ADP
ajfa-4039	77	19	the	the	DET
ajfa-4039	77	20	early	early	ADJ
ajfa-4039	77	21	period	period	NOUN
ajfa-4039	77	22	of	of	ADP
ajfa-4039	77	23	islam	islam	PROPN
ajfa-4039	77	24	(	(	PUNCT
ajfa-4039	77	25	yaacob	yaacob	NOUN
ajfa-4039	77	26	,	,	PUNCT
ajfa-4039	77	27	2012	2012	NUM
ajfa-4039	77	28	)	)	PUNCT
ajfa-4039	77	29	.	.	PUNCT
ajfa-4039	78	1	the	the	DET
ajfa-4039	78	2	muhtasib	muhtasib	PROPN
ajfa-4039	78	3	or	or	CCONJ
ajfa-4039	78	4	al	al	PROPN
ajfa-4039	78	5	-	-	PUNCT
ajfa-4039	78	6	khatib	khatib	PROPN
ajfa-4039	78	7	audits	audits	PROPN
ajfa-4039	78	8	and	and	CCONJ
ajfa-4039	78	9	checks	check	NOUN
ajfa-4039	78	10	on	on	ADP
ajfa-4039	78	11	compliance	compliance	NOUN
ajfa-4039	78	12	and	and	CCONJ
ajfa-4039	78	13	subsequently	subsequently	ADV
ajfa-4039	78	14	suggests	suggest	VERB
ajfa-4039	78	15	recommendations	recommendation	NOUN
ajfa-4039	78	16	on	on	ADP
ajfa-4039	78	17	worldly	worldly	ADJ
ajfa-4039	78	18	matters	matter	NOUN
ajfa-4039	78	19	from	from	ADP
ajfa-4039	78	20	shari’ah	shari’ah	PROPN
ajfa-4039	78	21	perspective	perspective	NOUN
ajfa-4039	78	22	(	(	PUNCT
ajfa-4039	78	23	kasim	kasim	PROPN
ajfa-4039	78	24	,	,	PUNCT
ajfa-4039	78	25	2010	2010	NUM
ajfa-4039	78	26	)	)	PUNCT
ajfa-4039	78	27	.	.	PUNCT
ajfa-4039	79	1	arguably	arguably	ADV
ajfa-4039	79	2	,	,	PUNCT
ajfa-4039	79	3	while	while	SCONJ
ajfa-4039	79	4	shari’ah	shari’ah	NOUN
ajfa-4039	79	5	audit	audit	NOUN
ajfa-4039	79	6	may	may	AUX
ajfa-4039	79	7	have	have	VERB
ajfa-4039	79	8	some	some	DET
ajfa-4039	79	9	similarities	similarity	NOUN
ajfa-4039	79	10	with	with	ADP
ajfa-4039	79	11	that	that	PRON
ajfa-4039	79	12	of	of	ADP
ajfa-4039	79	13	social	social	ADJ
ajfa-4039	79	14	asian	asian	ADJ
ajfa-4039	79	15	journal	journal	NOUN
ajfa-4039	79	16	of	of	ADP
ajfa-4039	79	17	finance	finance	PROPN
ajfa-4039	79	18	&	&	CCONJ
ajfa-4039	79	19	accounting	accounting	PROPN
ajfa-4039	79	20	issn	issn	PROPN
ajfa-4039	79	21	1946	1946	NUM
ajfa-4039	79	22	-	-	PUNCT
ajfa-4039	79	23	052x	052x	NOUN
ajfa-4039	79	24	2013	2013	NUM
ajfa-4039	79	25	,	,	PUNCT
ajfa-4039	79	26	vol	vol	NOUN
ajfa-4039	79	27	.	.	PROPN
ajfa-4039	79	28	5	5	NUM
ajfa-4039	79	29	,	,	PUNCT
ajfa-4039	79	30	no	no	INTJ
ajfa-4039	79	31	.	.	NOUN
ajfa-4039	79	32	2	2	NUM
ajfa-4039	79	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-4039	79	34	90	90	NUM
ajfa-4039	79	35	accountability	accountability	NOUN
ajfa-4039	79	36	audit	audit	NOUN
ajfa-4039	79	37	(	(	PUNCT
ajfa-4039	79	38	e.g.	e.g.	ADV
ajfa-4039	79	39	see	see	VERB
ajfa-4039	79	40	courville	courville	NOUN
ajfa-4039	79	41	,	,	PUNCT
ajfa-4039	79	42	2003	2003	NUM
ajfa-4039	79	43	)	)	PUNCT
ajfa-4039	79	44	in	in	ADP
ajfa-4039	79	45	the	the	DET
ajfa-4039	79	46	specific	specific	ADJ
ajfa-4039	79	47	context	context	NOUN
ajfa-4039	79	48	of	of	ADP
ajfa-4039	79	49	auditing	auditing	NOUN
ajfa-4039	79	50	techniques	technique	NOUN
ajfa-4039	79	51	,	,	PUNCT
ajfa-4039	79	52	it	it	PRON
ajfa-4039	79	53	is	be	AUX
ajfa-4039	79	54	however	however	ADV
ajfa-4039	79	55	significantly	significantly	ADV
ajfa-4039	79	56	different	different	ADJ
ajfa-4039	79	57	in	in	ADP
ajfa-4039	79	58	their	their	PRON
ajfa-4039	79	59	respective	respective	ADJ
ajfa-4039	79	60	philosophy	philosophy	NOUN
ajfa-4039	79	61	.	.	PUNCT
ajfa-4039	80	1	the	the	DET
ajfa-4039	80	2	fact	fact	NOUN
ajfa-4039	80	3	that	that	SCONJ
ajfa-4039	80	4	auditing	auditing	NOUN
ajfa-4039	80	5	is	be	AUX
ajfa-4039	80	6	not	not	PART
ajfa-4039	80	7	peculiar	peculiar	ADJ
ajfa-4039	80	8	to	to	ADP
ajfa-4039	80	9	the	the	DET
ajfa-4039	80	10	religion	religion	NOUN
ajfa-4039	80	11	of	of	ADP
ajfa-4039	80	12	islam	islam	PROPN
ajfa-4039	80	13	is	be	AUX
ajfa-4039	80	14	further	far	ADV
ajfa-4039	80	15	substantiated	substantiate	VERB
ajfa-4039	80	16	by	by	ADP
ajfa-4039	80	17	the	the	DET
ajfa-4039	80	18	availability	availability	NOUN
ajfa-4039	80	19	of	of	ADP
ajfa-4039	80	20	auditing	auditing	NOUN
ajfa-4039	80	21	essence	essence	NOUN
ajfa-4039	80	22	in	in	ADP
ajfa-4039	80	23	various	various	ADJ
ajfa-4039	80	24	verses	verse	NOUN
ajfa-4039	80	25	in	in	ADP
ajfa-4039	80	26	the	the	DET
ajfa-4039	80	27	main	main	ADJ
ajfa-4039	80	28	source	source	NOUN
ajfa-4039	80	29	of	of	ADP
ajfa-4039	80	30	knowledge	knowledge	NOUN
ajfa-4039	80	31	to	to	ADP
ajfa-4039	80	32	the	the	DET
ajfa-4039	80	33	islamic	islamic	PROPN
ajfa-4039	80	34	religion	religion	NOUN
ajfa-4039	80	35	called	call	VERB
ajfa-4039	80	36	al	al	PROPN
ajfa-4039	80	37	-	-	PUNCT
ajfa-4039	80	38	quran	quran	PROPN
ajfa-4039	80	39	.	.	PUNCT
ajfa-4039	81	1	the	the	DET
ajfa-4039	81	2	book	book	NOUN
ajfa-4039	81	3	is	be	AUX
ajfa-4039	81	4	considered	consider	VERB
ajfa-4039	81	5	as	as	ADP
ajfa-4039	81	6	the	the	DET
ajfa-4039	81	7	most	most	ADV
ajfa-4039	81	8	sacred	sacred	ADJ
ajfa-4039	81	9	scriptures	scripture	NOUN
ajfa-4039	81	10	to	to	ADP
ajfa-4039	81	11	muslims	muslims	PROPN
ajfa-4039	81	12	and	and	CCONJ
ajfa-4039	81	13	it	it	PRON
ajfa-4039	81	14	contains	contain	VERB
ajfa-4039	81	15	the	the	DET
ajfa-4039	81	16	words	word	NOUN
ajfa-4039	81	17	of	of	ADP
ajfa-4039	81	18	allah	allah	PROPN
ajfa-4039	81	19	which	which	PRON
ajfa-4039	81	20	was	be	AUX
ajfa-4039	81	21	sent	send	VERB
ajfa-4039	81	22	down	down	ADP
ajfa-4039	81	23	to	to	ADP
ajfa-4039	81	24	his	his	PRON
ajfa-4039	81	25	messenger	messenger	NOUN
ajfa-4039	81	26	,	,	PUNCT
ajfa-4039	81	27	prophet	prophet	NOUN
ajfa-4039	81	28	muhammad	muhammad	PROPN
ajfa-4039	81	29	(	(	PUNCT
ajfa-4039	81	30	pbuh	pbuh	NOUN
ajfa-4039	81	31	)	)	PUNCT
ajfa-4039	81	32	.	.	PUNCT
ajfa-4039	82	1	the	the	DET
ajfa-4039	82	2	followings	following	NOUN
ajfa-4039	82	3	are	be	AUX
ajfa-4039	82	4	several	several	ADJ
ajfa-4039	82	5	audit	audit	NOUN
ajfa-4039	82	6	related	relate	VERB
ajfa-4039	82	7	verses	verse	NOUN
ajfa-4039	82	8	found	find	VERB
ajfa-4039	82	9	in	in	ADP
ajfa-4039	82	10	the	the	DET
ajfa-4039	82	11	holy	holy	PROPN
ajfa-4039	82	12	scriptures	scripture	NOUN
ajfa-4039	82	13	:	:	PUNCT
ajfa-4039	82	14	“	"	PUNCT
ajfa-4039	82	15	then	then	ADV
ajfa-4039	82	16	as	as	ADP
ajfa-4039	82	17	for	for	ADP
ajfa-4039	82	18	he	he	PRON
ajfa-4039	82	19	who	who	PRON
ajfa-4039	82	20	is	be	AUX
ajfa-4039	82	21	given	give	VERB
ajfa-4039	82	22	his	his	PRON
ajfa-4039	82	23	record	record	NOUN
ajfa-4039	82	24	in	in	ADP
ajfa-4039	82	25	his	his	PRON
ajfa-4039	82	26	right	right	ADJ
ajfa-4039	82	27	hand	hand	NOUN
ajfa-4039	82	28	,	,	PUNCT
ajfa-4039	82	29	he	he	PRON
ajfa-4039	82	30	will	will	AUX
ajfa-4039	82	31	be	be	AUX
ajfa-4039	82	32	judged	judge	VERB
ajfa-4039	82	33	with	with	ADP
ajfa-4039	82	34	an	an	DET
ajfa-4039	82	35	easy	easy	ADJ
ajfa-4039	82	36	account	account	NOUN
ajfa-4039	82	37	,	,	PUNCT
ajfa-4039	82	38	and	and	CCONJ
ajfa-4039	82	39	return	return	VERB
ajfa-4039	82	40	to	to	ADP
ajfa-4039	82	41	his	his	PRON
ajfa-4039	82	42	people	people	NOUN
ajfa-4039	82	43	in	in	ADP
ajfa-4039	82	44	happiness	happiness	NOUN
ajfa-4039	82	45	”	"	PUNCT
ajfa-4039	82	46	(	(	PUNCT
ajfa-4039	82	47	quran	quran	PROPN
ajfa-4039	82	48	,	,	PUNCT
ajfa-4039	82	49	84:7	84:7	NUM
ajfa-4039	82	50	-	-	SYM
ajfa-4039	82	51	9	9	NUM
ajfa-4039	82	52	)	)	PUNCT
ajfa-4039	82	53	“	"	PUNCT
ajfa-4039	82	54	and	and	CCONJ
ajfa-4039	82	55	indeed	indeed	ADV
ajfa-4039	82	56	,	,	PUNCT
ajfa-4039	82	57	[	[	X
ajfa-4039	82	58	appointed	appoint	VERB
ajfa-4039	82	59	]	]	PUNCT
ajfa-4039	82	60	over	over	ADP
ajfa-4039	82	61	you	you	PRON
ajfa-4039	82	62	are	be	AUX
ajfa-4039	82	63	keepers	keeper	NOUN
ajfa-4039	82	64	,	,	PUNCT
ajfa-4039	82	65	noble	noble	ADJ
ajfa-4039	82	66	and	and	CCONJ
ajfa-4039	82	67	recording	recording	NOUN
ajfa-4039	82	68	.	.	PUNCT
ajfa-4039	83	1	they	they	PRON
ajfa-4039	83	2	know	know	VERB
ajfa-4039	83	3	whatever	whatever	PRON
ajfa-4039	83	4	you	you	PRON
ajfa-4039	83	5	do	do	VERB
ajfa-4039	83	6	”	"	PUNCT
ajfa-4039	83	7	(	(	PUNCT
ajfa-4039	83	8	quran	quran	PROPN
ajfa-4039	83	9	,	,	PUNCT
ajfa-4039	83	10	82:10	82:10	NUM
ajfa-4039	83	11	-	-	SYM
ajfa-4039	83	12	12	12	NUM
ajfa-4039	83	13	)	)	PUNCT
ajfa-4039	83	14	the	the	DET
ajfa-4039	83	15	above	above	ADJ
ajfa-4039	83	16	verses	verse	NOUN
ajfa-4039	83	17	indicate	indicate	VERB
ajfa-4039	83	18	that	that	SCONJ
ajfa-4039	83	19	muslims	muslims	PROPN
ajfa-4039	83	20	(	(	PUNCT
ajfa-4039	83	21	and	and	CCONJ
ajfa-4039	83	22	non	non	ADJ
ajfa-4039	83	23	-	-	NOUN
ajfa-4039	83	24	muslims	muslim	NOUN
ajfa-4039	83	25	alike	alike	ADV
ajfa-4039	83	26	)	)	PUNCT
ajfa-4039	83	27	will	will	AUX
ajfa-4039	83	28	be	be	AUX
ajfa-4039	83	29	audited	audit	VERB
ajfa-4039	83	30	by	by	ADP
ajfa-4039	83	31	allah	allah	PROPN
ajfa-4039	83	32	in	in	ADP
ajfa-4039	83	33	the	the	DET
ajfa-4039	83	34	hereafter	hereafter	NOUN
ajfa-4039	83	35	,	,	PUNCT
ajfa-4039	83	36	during	during	ADP
ajfa-4039	83	37	which	which	PRON
ajfa-4039	83	38	human	human	ADJ
ajfa-4039	83	39	book	book	NOUN
ajfa-4039	83	40	of	of	ADP
ajfa-4039	83	41	deeds	deed	NOUN
ajfa-4039	83	42	will	will	AUX
ajfa-4039	83	43	be	be	AUX
ajfa-4039	83	44	presented	present	VERB
ajfa-4039	83	45	and	and	CCONJ
ajfa-4039	83	46	human	human	NOUN
ajfa-4039	83	47	will	will	AUX
ajfa-4039	83	48	subsequently	subsequently	ADV
ajfa-4039	83	49	be	be	AUX
ajfa-4039	83	50	rewarded	reward	VERB
ajfa-4039	83	51	or	or	CCONJ
ajfa-4039	83	52	punished	punish	VERB
ajfa-4039	83	53	based	base	VERB
ajfa-4039	83	54	on	on	ADP
ajfa-4039	83	55	the	the	DET
ajfa-4039	83	56	“	"	PUNCT
ajfa-4039	83	57	audit	audit	NOUN
ajfa-4039	83	58	outcome	outcome	NOUN
ajfa-4039	83	59	”	"	PUNCT
ajfa-4039	83	60	.	.	PUNCT
ajfa-4039	84	1	comparably	comparably	ADV
ajfa-4039	84	2	and	and	CCONJ
ajfa-4039	84	3	in	in	ADP
ajfa-4039	84	4	the	the	DET
ajfa-4039	84	5	specific	specific	ADJ
ajfa-4039	84	6	context	context	NOUN
ajfa-4039	84	7	of	of	ADP
ajfa-4039	84	8	islamic	islamic	ADJ
ajfa-4039	84	9	financial	financial	ADJ
ajfa-4039	84	10	system	system	NOUN
ajfa-4039	84	11	,	,	PUNCT
ajfa-4039	84	12	shari’ah	shari’ah	PROPN
ajfa-4039	84	13	audit	audit	NOUN
ajfa-4039	84	14	presents	present	VERB
ajfa-4039	84	15	a	a	DET
ajfa-4039	84	16	system	system	NOUN
ajfa-4039	84	17	of	of	ADP
ajfa-4039	84	18	compliance	compliance	NOUN
ajfa-4039	84	19	checking	check	VERB
ajfa-4039	84	20	on	on	ADP
ajfa-4039	84	21	its	its	PRON
ajfa-4039	84	22	operations	operation	NOUN
ajfa-4039	84	23	with	with	ADP
ajfa-4039	84	24	regards	regard	NOUN
ajfa-4039	84	25	to	to	ADP
ajfa-4039	84	26	shari’ah	shari’ah	NOUN
ajfa-4039	84	27	rulings	ruling	NOUN
ajfa-4039	84	28	.	.	PUNCT
ajfa-4039	85	1	the	the	DET
ajfa-4039	85	2	reward	reward	NOUN
ajfa-4039	85	3	and	and	CCONJ
ajfa-4039	85	4	punishment	punishment	NOUN
ajfa-4039	85	5	system	system	NOUN
ajfa-4039	85	6	comes	come	VERB
ajfa-4039	85	7	in	in	ADP
ajfa-4039	85	8	the	the	DET
ajfa-4039	85	9	form	form	NOUN
ajfa-4039	85	10	of	of	ADP
ajfa-4039	85	11	public	public	ADJ
ajfa-4039	85	12	perceptions	perception	NOUN
ajfa-4039	85	13	(	(	PUNCT
ajfa-4039	85	14	negative	negative	ADJ
ajfa-4039	85	15	or	or	CCONJ
ajfa-4039	85	16	positive	positive	ADJ
ajfa-4039	85	17	)	)	PUNCT
ajfa-4039	85	18	and	and	CCONJ
ajfa-4039	85	19	confidence	confidence	NOUN
ajfa-4039	85	20	towards	towards	ADP
ajfa-4039	85	21	the	the	DET
ajfa-4039	85	22	shari’ah	shari’ah	NOUN
ajfa-4039	85	23	based	base	VERB
ajfa-4039	85	24	products	product	NOUN
ajfa-4039	85	25	offered	offer	VERB
ajfa-4039	85	26	by	by	ADP
ajfa-4039	85	27	the	the	DET
ajfa-4039	85	28	ifis	ifis	PROPN
ajfa-4039	85	29	.	.	PUNCT
ajfa-4039	86	1	consistent	consistent	ADJ
ajfa-4039	86	2	with	with	ADP
ajfa-4039	86	3	such	such	ADJ
ajfa-4039	86	4	indirect	indirect	ADJ
ajfa-4039	86	5	quranic	quranic	ADJ
ajfa-4039	86	6	explanation	explanation	NOUN
ajfa-4039	86	7	on	on	ADP
ajfa-4039	86	8	auditing	auditing	NOUN
ajfa-4039	86	9	,	,	PUNCT
ajfa-4039	86	10	shari’ah	shari’ah	PROPN
ajfa-4039	86	11	auditing	auditing	NOUN
ajfa-4039	86	12	has	have	AUX
ajfa-4039	86	13	been	be	AUX
ajfa-4039	86	14	comprehensively	comprehensively	ADV
ajfa-4039	86	15	defined	define	VERB
ajfa-4039	86	16	by	by	ADP
ajfa-4039	86	17	mohamed	mohamed	PROPN
ajfa-4039	86	18	-	-	PROPN
ajfa-4039	86	19	ibrahim	ibrahim	PROPN
ajfa-4039	86	20	(	(	PUNCT
ajfa-4039	86	21	2008	2008	NUM
ajfa-4039	86	22	)	)	PUNCT
ajfa-4039	86	23	as	as	ADP
ajfa-4039	86	24	“	"	PUNCT
ajfa-4039	86	25	a	a	DET
ajfa-4039	86	26	systematic	systematic	ADJ
ajfa-4039	86	27	process	process	NOUN
ajfa-4039	86	28	of	of	ADP
ajfa-4039	86	29	objectively	objectively	ADV
ajfa-4039	86	30	obtaining	obtain	VERB
ajfa-4039	86	31	and	and	CCONJ
ajfa-4039	86	32	evaluating	evaluate	VERB
ajfa-4039	86	33	evidence	evidence	NOUN
ajfa-4039	86	34	regarding	regard	VERB
ajfa-4039	86	35	assertions	assertion	NOUN
ajfa-4039	86	36	about	about	ADP
ajfa-4039	86	37	socio	socio	NOUN
ajfa-4039	86	38	-	-	PUNCT
ajfa-4039	86	39	economic	economic	ADJ
ajfa-4039	86	40	,	,	PUNCT
ajfa-4039	86	41	religious	religious	ADJ
ajfa-4039	86	42	and	and	CCONJ
ajfa-4039	86	43	environmental	environmental	ADJ
ajfa-4039	86	44	actions	action	NOUN
ajfa-4039	86	45	and	and	CCONJ
ajfa-4039	86	46	events	event	NOUN
ajfa-4039	86	47	in	in	ADP
ajfa-4039	86	48	order	order	NOUN
ajfa-4039	86	49	to	to	PART
ajfa-4039	86	50	ascertain	ascertain	VERB
ajfa-4039	86	51	the	the	DET
ajfa-4039	86	52	degree	degree	NOUN
ajfa-4039	86	53	of	of	ADP
ajfa-4039	86	54	correspondence	correspondence	NOUN
ajfa-4039	86	55	between	between	ADP
ajfa-4039	86	56	those	those	DET
ajfa-4039	86	57	assertions	assertion	NOUN
ajfa-4039	86	58	and	and	CCONJ
ajfa-4039	86	59	shari’ah	shari’ah	NOUN
ajfa-4039	86	60	,	,	PUNCT
ajfa-4039	86	61	and	and	CCONJ
ajfa-4039	86	62	communicating	communicate	VERB
ajfa-4039	86	63	the	the	DET
ajfa-4039	86	64	results	result	NOUN
ajfa-4039	86	65	to	to	ADP
ajfa-4039	86	66	users	user	NOUN
ajfa-4039	86	67	”	"	PUNCT
ajfa-4039	86	68	(	(	PUNCT
ajfa-4039	86	69	p.22	p.22	NOUN
ajfa-4039	86	70	)	)	PUNCT
ajfa-4039	86	71	.	.	PUNCT
ajfa-4039	87	1	the	the	DET
ajfa-4039	87	2	aaoifi	aaoifi	NOUN
ajfa-4039	87	3	on	on	ADP
ajfa-4039	87	4	the	the	DET
ajfa-4039	87	5	other	other	ADJ
ajfa-4039	87	6	hand	hand	NOUN
ajfa-4039	87	7	provides	provide	VERB
ajfa-4039	87	8	a	a	DET
ajfa-4039	87	9	liberal	liberal	ADJ
ajfa-4039	87	10	view	view	NOUN
ajfa-4039	87	11	of	of	ADP
ajfa-4039	87	12	audit	audit	NOUN
ajfa-4039	87	13	from	from	ADP
ajfa-4039	87	14	shari’ah	shari’ah	PROPN
ajfa-4039	87	15	perspective	perspective	NOUN
ajfa-4039	87	16	by	by	ADP
ajfa-4039	87	17	merely	merely	ADV
ajfa-4039	87	18	referring	refer	VERB
ajfa-4039	87	19	it	it	PRON
ajfa-4039	87	20	to	to	ADP
ajfa-4039	87	21	the	the	DET
ajfa-4039	87	22	term	term	NOUN
ajfa-4039	87	23	“	"	PUNCT
ajfa-4039	87	24	shari’ah	shari’ah	NOUN
ajfa-4039	87	25	review	review	NOUN
ajfa-4039	87	26	”	"	PUNCT
ajfa-4039	87	27	without	without	ADP
ajfa-4039	87	28	any	any	DET
ajfa-4039	87	29	further	further	ADJ
ajfa-4039	87	30	specifications	specification	NOUN
ajfa-4039	87	31	.	.	PUNCT
ajfa-4039	88	1	in	in	ADP
ajfa-4039	88	2	aaoifi	aaoifi	NOUN
ajfa-4039	88	3	’s	’s	PART
ajfa-4039	88	4	documents	document	NOUN
ajfa-4039	88	5	,	,	PUNCT
ajfa-4039	88	6	the	the	DET
ajfa-4039	88	7	term	term	NOUN
ajfa-4039	88	8	“	"	PUNCT
ajfa-4039	88	9	shari’ah	shari’ah	NOUN
ajfa-4039	88	10	audit	audit	NOUN
ajfa-4039	88	11	”	"	PUNCT
ajfa-4039	88	12	is	be	AUX
ajfa-4039	88	13	used	use	VERB
ajfa-4039	88	14	interchangeably	interchangeably	ADV
ajfa-4039	88	15	to	to	PART
ajfa-4039	88	16	represent	represent	VERB
ajfa-4039	88	17	the	the	DET
ajfa-4039	88	18	checking	checking	NOUN
ajfa-4039	88	19	of	of	ADP
ajfa-4039	88	20	ifi	ifi	PROPN
ajfa-4039	88	21	’s	’s	PART
ajfa-4039	88	22	financial	financial	ADJ
ajfa-4039	88	23	statements	statement	NOUN
ajfa-4039	88	24	.	.	PUNCT
ajfa-4039	89	1	the	the	DET
ajfa-4039	89	2	objective	objective	NOUN
ajfa-4039	89	3	of	of	ADP
ajfa-4039	89	4	ifi	ifi	PROPN
ajfa-4039	89	5	’s	’s	PART
ajfa-4039	89	6	auditing	auditing	NOUN
ajfa-4039	89	7	according	accord	VERB
ajfa-4039	89	8	to	to	ADP
ajfa-4039	89	9	aaoifi	aaoifi	NOUN
ajfa-4039	89	10	is	be	AUX
ajfa-4039	89	11	“	"	PUNCT
ajfa-4039	89	12	to	to	PART
ajfa-4039	89	13	enable	enable	VERB
ajfa-4039	89	14	the	the	DET
ajfa-4039	89	15	auditor	auditor	NOUN
ajfa-4039	89	16	to	to	PART
ajfa-4039	89	17	express	express	VERB
ajfa-4039	89	18	an	an	DET
ajfa-4039	89	19	opinion	opinion	NOUN
ajfa-4039	89	20	as	as	ADP
ajfa-4039	89	21	to	to	ADP
ajfa-4039	89	22	whether	whether	SCONJ
ajfa-4039	89	23	the	the	DET
ajfa-4039	89	24	financial	financial	ADJ
ajfa-4039	89	25	statement	statement	NOUN
ajfa-4039	89	26	are	be	AUX
ajfa-4039	89	27	prepared	prepare	VERB
ajfa-4039	89	28	,	,	PUNCT
ajfa-4039	89	29	in	in	ADP
ajfa-4039	89	30	all	all	DET
ajfa-4039	89	31	material	material	NOUN
ajfa-4039	89	32	respects	respect	NOUN
ajfa-4039	89	33	,	,	PUNCT
ajfa-4039	89	34	in	in	ADP
ajfa-4039	89	35	accordance	accordance	NOUN
ajfa-4039	89	36	with	with	ADP
ajfa-4039	89	37	shari’ah	shari’ah	NOUN
ajfa-4039	89	38	rules	rule	NOUN
ajfa-4039	89	39	and	and	CCONJ
ajfa-4039	89	40	principles	principle	NOUN
ajfa-4039	89	41	,	,	PUNCT
ajfa-4039	89	42	the	the	DET
ajfa-4039	89	43	accounting	accounting	NOUN
ajfa-4039	89	44	standards	standard	NOUN
ajfa-4039	89	45	of	of	ADP
ajfa-4039	89	46	aaoifi	aaoifi	NOUN
ajfa-4039	89	47	and	and	CCONJ
ajfa-4039	89	48	relevant	relevant	ADJ
ajfa-4039	89	49	national	national	ADJ
ajfa-4039	89	50	accounting	accounting	NOUN
ajfa-4039	89	51	standards	standard	NOUN
ajfa-4039	89	52	and	and	CCONJ
ajfa-4039	89	53	practices	practice	NOUN
ajfa-4039	89	54	in	in	ADP
ajfa-4039	89	55	the	the	DET
ajfa-4039	89	56	country	country	NOUN
ajfa-4039	89	57	in	in	ADP
ajfa-4039	89	58	which	which	PRON
ajfa-4039	89	59	the	the	DET
ajfa-4039	89	60	financial	financial	ADJ
ajfa-4039	89	61	institution	institution	NOUN
ajfa-4039	89	62	operates	operate	VERB
ajfa-4039	89	63	”	"	PUNCT
ajfa-4039	89	64	(	(	PUNCT
ajfa-4039	89	65	aaoifi	aaoifi	NOUN
ajfa-4039	89	66	,	,	PUNCT
ajfa-4039	89	67	2010	2010	NUM
ajfa-4039	89	68	)	)	PUNCT
ajfa-4039	89	69	.	.	PUNCT
ajfa-4039	90	1	shari’ah	shari’ah	NOUN
ajfa-4039	90	2	audit	audit	NOUN
ajfa-4039	90	3	primarily	primarily	ADV
ajfa-4039	90	4	aims	aim	VERB
ajfa-4039	90	5	at	at	ADP
ajfa-4039	90	6	singularizing	singularize	VERB
ajfa-4039	90	7	the	the	DET
ajfa-4039	90	8	religiously	religiously	ADV
ajfa-4039	90	9	rooted	root	VERB
ajfa-4039	90	10	financial	financial	ADJ
ajfa-4039	90	11	system	system	NOUN
ajfa-4039	90	12	from	from	ADP
ajfa-4039	90	13	its	its	PRON
ajfa-4039	90	14	conventional	conventional	ADJ
ajfa-4039	90	15	counterpart	counterpart	NOUN
ajfa-4039	90	16	,	,	PUNCT
ajfa-4039	90	17	by	by	ADP
ajfa-4039	90	18	undertaking	undertake	VERB
ajfa-4039	90	19	the	the	DET
ajfa-4039	90	20	role	role	NOUN
ajfa-4039	90	21	of	of	ADP
ajfa-4039	90	22	certifying	certify	VERB
ajfa-4039	90	23	the	the	DET
ajfa-4039	90	24	validity	validity	NOUN
ajfa-4039	90	25	and	and	CCONJ
ajfa-4039	90	26	enforceability	enforceability	NOUN
ajfa-4039	90	27	of	of	ADP
ajfa-4039	90	28	islamic	islamic	ADJ
ajfa-4039	90	29	financial	financial	ADJ
ajfa-4039	90	30	contracts	contract	NOUN
ajfa-4039	90	31	adopted	adopt	VERB
ajfa-4039	90	32	.	.	PUNCT
ajfa-4039	91	1	such	such	ADJ
ajfa-4039	91	2	role	role	NOUN
ajfa-4039	91	3	which	which	PRON
ajfa-4039	91	4	is	be	AUX
ajfa-4039	91	5	absent	absent	ADJ
ajfa-4039	91	6	in	in	ADP
ajfa-4039	91	7	the	the	DET
ajfa-4039	91	8	conventional	conventional	ADJ
ajfa-4039	91	9	financial	financial	ADJ
ajfa-4039	91	10	system	system	NOUN
ajfa-4039	91	11	effectively	effectively	ADV
ajfa-4039	91	12	addresses	address	VERB
ajfa-4039	91	13	stakeholders	stakeholder	NOUN
ajfa-4039	91	14	’	'	PUNCT
ajfa-4039	91	15	perceptions	perception	NOUN
ajfa-4039	91	16	and	and	CCONJ
ajfa-4039	91	17	hence	hence	ADV
ajfa-4039	91	18	public	public	ADJ
ajfa-4039	91	19	confidence	confidence	NOUN
ajfa-4039	91	20	towards	towards	ADP
ajfa-4039	91	21	ifi	ifi	PROPN
ajfa-4039	91	22	’s	’s	PART
ajfa-4039	91	23	operations	operation	NOUN
ajfa-4039	91	24	.	.	PUNCT
ajfa-4039	92	1	in	in	ADP
ajfa-4039	92	2	a	a	DET
ajfa-4039	92	3	wider	wide	ADJ
ajfa-4039	92	4	context	context	NOUN
ajfa-4039	92	5	,	,	PUNCT
ajfa-4039	92	6	shari’ah	shari’ah	NOUN
ajfa-4039	92	7	audit	audit	NOUN
ajfa-4039	92	8	forms	form	VERB
ajfa-4039	92	9	an	an	DET
ajfa-4039	92	10	integral	integral	ADJ
ajfa-4039	92	11	structure	structure	NOUN
ajfa-4039	92	12	to	to	ADP
ajfa-4039	92	13	the	the	DET
ajfa-4039	92	14	internal	internal	ADJ
ajfa-4039	92	15	governance	governance	NOUN
ajfa-4039	92	16	mechanisms	mechanism	NOUN
ajfa-4039	92	17	of	of	ADP
ajfa-4039	92	18	ifis	ifis	NOUN
ajfa-4039	92	19	by	by	ADP
ajfa-4039	92	20	providing	provide	VERB
ajfa-4039	92	21	the	the	DET
ajfa-4039	92	22	necessary	necessary	ADJ
ajfa-4039	92	23	supervision	supervision	NOUN
ajfa-4039	92	24	and	and	CCONJ
ajfa-4039	92	25	monitoring	monitoring	NOUN
ajfa-4039	92	26	towards	towards	ADP
ajfa-4039	92	27	the	the	DET
ajfa-4039	92	28	whole	whole	ADJ
ajfa-4039	92	29	spectrum	spectrum	NOUN
ajfa-4039	92	30	of	of	ADP
ajfa-4039	92	31	ifi	ifi	PROPN
ajfa-4039	92	32	’s	’s	PART
ajfa-4039	92	33	operations	operation	NOUN
ajfa-4039	92	34	(	(	PUNCT
ajfa-4039	92	35	garas	garas	PROPN
ajfa-4039	92	36	and	and	CCONJ
ajfa-4039	92	37	pierce	pierce	PROPN
ajfa-4039	92	38	,	,	PUNCT
ajfa-4039	92	39	2010	2010	NUM
ajfa-4039	92	40	)	)	PUNCT
ajfa-4039	92	41	.	.	PUNCT
ajfa-4039	93	1	asian	asian	ADJ
ajfa-4039	93	2	journal	journal	PROPN
ajfa-4039	93	3	of	of	ADP
ajfa-4039	93	4	finance	finance	PROPN
ajfa-4039	93	5	&	&	CCONJ
ajfa-4039	93	6	accounting	accounting	PROPN
ajfa-4039	93	7	issn	issn	PROPN
ajfa-4039	93	8	1946	1946	NUM
ajfa-4039	93	9	-	-	PUNCT
ajfa-4039	93	10	052x	052x	NOUN
ajfa-4039	93	11	2013	2013	NUM
ajfa-4039	93	12	,	,	PUNCT
ajfa-4039	93	13	vol	vol	NOUN
ajfa-4039	93	14	.	.	PROPN
ajfa-4039	93	15	5	5	NUM
ajfa-4039	93	16	,	,	PUNCT
ajfa-4039	93	17	no	no	INTJ
ajfa-4039	93	18	.	.	NOUN
ajfa-4039	93	19	2	2	NUM
ajfa-4039	93	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-4039	93	21	91	91	NUM
ajfa-4039	93	22	accumulating	accumulate	VERB
ajfa-4039	93	23	academic	academic	ADJ
ajfa-4039	93	24	literature	literature	NOUN
ajfa-4039	93	25	(	(	PUNCT
ajfa-4039	93	26	empirical	empirical	ADJ
ajfa-4039	93	27	and	and	CCONJ
ajfa-4039	93	28	theoretical	theoretical	ADJ
ajfa-4039	93	29	)	)	PUNCT
ajfa-4039	93	30	has	have	AUX
ajfa-4039	93	31	highlighted	highlight	VERB
ajfa-4039	93	32	critical	critical	ADJ
ajfa-4039	93	33	problems	problem	NOUN
ajfa-4039	93	34	associated	associate	VERB
ajfa-4039	93	35	with	with	ADP
ajfa-4039	93	36	shari’ah	shari’ah	PROPN
ajfa-4039	93	37	auditing	auditing	NOUN
ajfa-4039	93	38	.	.	PUNCT
ajfa-4039	94	1	khan	khan	PROPN
ajfa-4039	94	2	(	(	PUNCT
ajfa-4039	94	3	1985	1985	NUM
ajfa-4039	94	4	)	)	PUNCT
ajfa-4039	94	5	for	for	ADP
ajfa-4039	94	6	instance	instance	NOUN
ajfa-4039	94	7	in	in	ADP
ajfa-4039	94	8	discussing	discuss	VERB
ajfa-4039	94	9	the	the	DET
ajfa-4039	94	10	role	role	NOUN
ajfa-4039	94	11	of	of	ADP
ajfa-4039	94	12	shari’ah	shari’ah	PROPN
ajfa-4039	94	13	auditor	auditor	NOUN
ajfa-4039	94	14	,	,	PUNCT
ajfa-4039	94	15	argues	argue	VERB
ajfa-4039	94	16	the	the	DET
ajfa-4039	94	17	unreasonable	unreasonable	ADJ
ajfa-4039	94	18	situation	situation	NOUN
ajfa-4039	94	19	of	of	ADP
ajfa-4039	94	20	having	have	VERB
ajfa-4039	94	21	auditors	auditor	NOUN
ajfa-4039	94	22	‘	'	PUNCT
ajfa-4039	94	23	ingrained	ingrain	VERB
ajfa-4039	94	24	with	with	ADP
ajfa-4039	94	25	secular	secular	ADJ
ajfa-4039	94	26	capitalist	capitalist	ADJ
ajfa-4039	94	27	philosophy	philosophy	NOUN
ajfa-4039	94	28	’	'	PUNCT
ajfa-4039	94	29	to	to	PART
ajfa-4039	94	30	audit	audit	VERB
ajfa-4039	94	31	ifis	ifis	NOUN
ajfa-4039	94	32	on	on	ADP
ajfa-4039	94	33	matters	matter	NOUN
ajfa-4039	94	34	relating	relate	VERB
ajfa-4039	94	35	to	to	ADP
ajfa-4039	94	36	shari’ah	shari’ah	NOUN
ajfa-4039	94	37	compliance	compliance	NOUN
ajfa-4039	94	38	.	.	PUNCT
ajfa-4039	95	1	khan	khan	PROPN
ajfa-4039	95	2	(	(	PUNCT
ajfa-4039	95	3	1985	1985	NUM
ajfa-4039	95	4	)	)	PUNCT
ajfa-4039	95	5	further	far	ADV
ajfa-4039	95	6	suggests	suggest	VERB
ajfa-4039	95	7	that	that	SCONJ
ajfa-4039	95	8	auditing	auditing	NOUN
ajfa-4039	95	9	on	on	ADP
ajfa-4039	95	10	ifis	ifis	PROPN
ajfa-4039	95	11	must	must	AUX
ajfa-4039	95	12	ideally	ideally	ADV
ajfa-4039	95	13	be	be	AUX
ajfa-4039	95	14	done	do	VERB
ajfa-4039	95	15	by	by	ADP
ajfa-4039	95	16	auditors	auditor	NOUN
ajfa-4039	95	17	trained	train	VERB
ajfa-4039	95	18	in	in	ADP
ajfa-4039	95	19	accounting	accounting	NOUN
ajfa-4039	95	20	and	and	CCONJ
ajfa-4039	95	21	audit	audit	NOUN
ajfa-4039	95	22	,	,	PUNCT
ajfa-4039	95	23	as	as	ADV
ajfa-4039	95	24	well	well	ADV
ajfa-4039	95	25	as	as	ADP
ajfa-4039	95	26	having	have	VERB
ajfa-4039	95	27	the	the	DET
ajfa-4039	95	28	necessary	necessary	ADJ
ajfa-4039	95	29	knowledge	knowledge	NOUN
ajfa-4039	95	30	on	on	ADP
ajfa-4039	95	31	shari’ah	shari’ah	PROPN
ajfa-4039	95	32	and	and	CCONJ
ajfa-4039	95	33	fiqh	fiqh	NOUN
ajfa-4039	95	34	.	.	PUNCT
ajfa-4039	96	1	recent	recent	ADJ
ajfa-4039	96	2	survey	survey	NOUN
ajfa-4039	96	3	by	by	ADP
ajfa-4039	96	4	grais	grais	PROPN
ajfa-4039	96	5	and	and	CCONJ
ajfa-4039	96	6	pellegrini	pellegrini	PROPN
ajfa-4039	96	7	(	(	PUNCT
ajfa-4039	96	8	2006	2006	NUM
ajfa-4039	96	9	)	)	PUNCT
ajfa-4039	96	10	reveals	reveal	VERB
ajfa-4039	96	11	the	the	DET
ajfa-4039	96	12	fact	fact	NOUN
ajfa-4039	96	13	that	that	SCONJ
ajfa-4039	96	14	the	the	DET
ajfa-4039	96	15	existing	exist	VERB
ajfa-4039	96	16	compliance	compliance	NOUN
ajfa-4039	96	17	structure	structure	NOUN
ajfa-4039	96	18	in	in	ADP
ajfa-4039	96	19	ifis	ifis	PROPN
ajfa-4039	96	20	is	be	AUX
ajfa-4039	96	21	alarmingly	alarmingly	ADV
ajfa-4039	96	22	inadequate	inadequate	ADJ
ajfa-4039	96	23	to	to	PART
ajfa-4039	96	24	address	address	VERB
ajfa-4039	96	25	the	the	DET
ajfa-4039	96	26	issues	issue	NOUN
ajfa-4039	96	27	of	of	ADP
ajfa-4039	96	28	shari’ah	shari’ah	PROPN
ajfa-4039	96	29	compliance	compliance	NOUN
ajfa-4039	96	30	.	.	PUNCT
ajfa-4039	97	1	they	they	PRON
ajfa-4039	97	2	argued	argue	VERB
ajfa-4039	97	3	that	that	SCONJ
ajfa-4039	97	4	the	the	DET
ajfa-4039	97	5	reliance	reliance	NOUN
ajfa-4039	97	6	on	on	ADP
ajfa-4039	97	7	internal	internal	ADJ
ajfa-4039	97	8	shari’ah	shari’ah	PROPN
ajfa-4039	97	9	review	review	NOUN
ajfa-4039	97	10	alone	alone	ADV
ajfa-4039	97	11	provides	provide	VERB
ajfa-4039	97	12	little	little	ADJ
ajfa-4039	97	13	assurance	assurance	NOUN
ajfa-4039	97	14	to	to	ADP
ajfa-4039	97	15	ifi	ifi	PROPN
ajfa-4039	97	16	’s	’s	PART
ajfa-4039	97	17	customers	customer	NOUN
ajfa-4039	97	18	on	on	ADP
ajfa-4039	97	19	the	the	DET
ajfa-4039	97	20	entity	entity	NOUN
ajfa-4039	97	21	’s	’s	PART
ajfa-4039	97	22	compliance	compliance	NOUN
ajfa-4039	97	23	level	level	NOUN
ajfa-4039	97	24	towards	towards	ADP
ajfa-4039	97	25	shari’ah	shari’ah	NOUN
ajfa-4039	97	26	rulings	ruling	NOUN
ajfa-4039	97	27	in	in	ADP
ajfa-4039	97	28	their	their	PRON
ajfa-4039	97	29	operations	operation	NOUN
ajfa-4039	97	30	.	.	PUNCT
ajfa-4039	98	1	perhaps	perhaps	ADV
ajfa-4039	98	2	the	the	DET
ajfa-4039	98	3	most	most	ADV
ajfa-4039	98	4	observable	observable	ADJ
ajfa-4039	98	5	problem	problem	NOUN
ajfa-4039	98	6	in	in	ADP
ajfa-4039	98	7	shari’ah	shari’ah	NOUN
ajfa-4039	98	8	auditing	auditing	NOUN
ajfa-4039	98	9	is	be	AUX
ajfa-4039	98	10	the	the	DET
ajfa-4039	98	11	lack	lack	NOUN
ajfa-4039	98	12	of	of	ADP
ajfa-4039	98	13	expertise	expertise	NOUN
ajfa-4039	98	14	and	and	CCONJ
ajfa-4039	98	15	human	human	ADJ
ajfa-4039	98	16	talent	talent	NOUN
ajfa-4039	98	17	to	to	PART
ajfa-4039	98	18	perform	perform	VERB
ajfa-4039	98	19	shari’ah	shari’ah	NOUN
ajfa-4039	98	20	audit	audit	NOUN
ajfa-4039	98	21	,	,	PUNCT
ajfa-4039	98	22	a	a	DET
ajfa-4039	98	23	point	point	NOUN
ajfa-4039	98	24	highlighted	highlight	VERB
ajfa-4039	98	25	by	by	ADP
ajfa-4039	98	26	besar	besar	PROPN
ajfa-4039	98	27	,	,	PUNCT
ajfa-4039	98	28	abd	abd	PROPN
ajfa-4039	98	29	-	-	PUNCT
ajfa-4039	98	30	sukor	sukor	PROPN
ajfa-4039	98	31	,	,	PUNCT
ajfa-4039	98	32	abdul	abdul	PROPN
ajfa-4039	98	33	-	-	PUNCT
ajfa-4039	98	34	muthalib	muthalib	PROPN
ajfa-4039	98	35	et	et	PROPN
ajfa-4039	98	36	al	al	PROPN
ajfa-4039	98	37	.	.	PROPN
ajfa-4039	98	38	,	,	PUNCT
ajfa-4039	98	39	(	(	PUNCT
ajfa-4039	98	40	2009	2009	NUM
ajfa-4039	98	41	)	)	PUNCT
ajfa-4039	98	42	in	in	ADP
ajfa-4039	98	43	their	their	PRON
ajfa-4039	98	44	recent	recent	ADJ
ajfa-4039	98	45	survey	survey	NOUN
ajfa-4039	98	46	in	in	ADP
ajfa-4039	98	47	the	the	DET
ajfa-4039	98	48	malaysian	malaysian	ADJ
ajfa-4039	98	49	context	context	NOUN
ajfa-4039	98	50	.	.	PUNCT
ajfa-4039	99	1	4	4	X
ajfa-4039	99	2	.	.	X
ajfa-4039	99	3	desirable	desirable	ADJ
ajfa-4039	99	4	ethical	ethical	ADJ
ajfa-4039	99	5	dimensions	dimension	NOUN
ajfa-4039	99	6	of	of	ADP
ajfa-4039	99	7	shari’ah	shari’ah	NOUN
ajfa-4039	99	8	auditor	auditor	NOUN
ajfa-4039	99	9	the	the	DET
ajfa-4039	99	10	shari’ah	shari’ah	PROPN
ajfa-4039	99	11	highly	highly	ADV
ajfa-4039	99	12	emphasizes	emphasize	VERB
ajfa-4039	99	13	morality	morality	NOUN
ajfa-4039	99	14	or	or	CCONJ
ajfa-4039	99	15	ethics	ethic	NOUN
ajfa-4039	99	16	in	in	ADP
ajfa-4039	99	17	human	human	ADJ
ajfa-4039	99	18	conduct	conduct	NOUN
ajfa-4039	99	19	,	,	PUNCT
ajfa-4039	99	20	consistent	consistent	ADJ
ajfa-4039	99	21	with	with	ADP
ajfa-4039	99	22	the	the	DET
ajfa-4039	99	23	sayings	saying	NOUN
ajfa-4039	99	24	of	of	ADP
ajfa-4039	99	25	prophet	prophet	NOUN
ajfa-4039	99	26	muhammad	muhammad	PROPN
ajfa-4039	99	27	(	(	PUNCT
ajfa-4039	99	28	pbuh	pbuh	NOUN
ajfa-4039	99	29	)	)	PUNCT
ajfa-4039	99	30	(	(	PUNCT
ajfa-4039	99	31	the	the	DET
ajfa-4039	99	32	hadith	hadith	NOUN
ajfa-4039	99	33	):	):	PUNCT
ajfa-4039	99	34	“	"	PUNCT
ajfa-4039	99	35	i	i	PRON
ajfa-4039	99	36	have	have	AUX
ajfa-4039	99	37	been	be	AUX
ajfa-4039	99	38	sent	send	VERB
ajfa-4039	99	39	to	to	PART
ajfa-4039	99	40	complement	complement	VERB
ajfa-4039	99	41	the	the	DET
ajfa-4039	99	42	noblest	noble	ADJ
ajfa-4039	99	43	morals	moral	NOUN
ajfa-4039	99	44	”	"	PUNCT
ajfa-4039	99	45	.	.	PUNCT
ajfa-4039	100	1	accordingly	accordingly	ADV
ajfa-4039	100	2	,	,	PUNCT
ajfa-4039	100	3	individuals	individual	NOUN
ajfa-4039	100	4	undertaking	undertake	VERB
ajfa-4039	100	5	shari’ah	shari’ah	NOUN
ajfa-4039	100	6	auditing	auditing	NOUN
ajfa-4039	100	7	activities	activity	NOUN
ajfa-4039	100	8	are	be	AUX
ajfa-4039	100	9	expected	expect	VERB
ajfa-4039	100	10	to	to	PART
ajfa-4039	100	11	have	have	VERB
ajfa-4039	100	12	the	the	DET
ajfa-4039	100	13	following	follow	VERB
ajfa-4039	100	14	fundamental	fundamental	ADJ
ajfa-4039	100	15	characteristics	characteristic	NOUN
ajfa-4039	100	16	(	(	PUNCT
ajfa-4039	100	17	not	not	PART
ajfa-4039	100	18	exhaustive	exhaustive	ADJ
ajfa-4039	100	19	)	)	PUNCT
ajfa-4039	100	20	as	as	SCONJ
ajfa-4039	100	21	promulgated	promulgate	VERB
ajfa-4039	100	22	by	by	ADP
ajfa-4039	100	23	the	the	DET
ajfa-4039	100	24	islamic	islamic	PROPN
ajfa-4039	100	25	religion	religion	NOUN
ajfa-4039	100	26	.	.	PUNCT
ajfa-4039	101	1	the	the	DET
ajfa-4039	101	2	first	first	ADJ
ajfa-4039	101	3	is	be	AUX
ajfa-4039	101	4	integrity	integrity	NOUN
ajfa-4039	101	5	,	,	PUNCT
ajfa-4039	101	6	referring	refer	VERB
ajfa-4039	101	7	to	to	ADP
ajfa-4039	101	8	individual	individual	PROPN
ajfa-4039	101	9	’s	’s	PART
ajfa-4039	101	10	consistency	consistency	NOUN
ajfa-4039	101	11	with	with	ADP
ajfa-4039	101	12	his	his	PRON
ajfa-4039	101	13	or	or	CCONJ
ajfa-4039	101	14	her	her	PRON
ajfa-4039	101	15	innate	innate	ADJ
ajfa-4039	101	16	purpose	purpose	NOUN
ajfa-4039	101	17	(	(	PUNCT
ajfa-4039	101	18	quran	quran	PROPN
ajfa-4039	101	19	,	,	PUNCT
ajfa-4039	101	20	7:26	7:26	NUM
ajfa-4039	101	21	)	)	PUNCT
ajfa-4039	101	22	.	.	PUNCT
ajfa-4039	102	1	it	it	PRON
ajfa-4039	102	2	reflects	reflect	VERB
ajfa-4039	102	3	the	the	DET
ajfa-4039	102	4	extant	extant	NOUN
ajfa-4039	102	5	of	of	ADP
ajfa-4039	102	6	individual	individual	NOUN
ajfa-4039	102	7	’s	’s	PART
ajfa-4039	102	8	life	life	NOUN
ajfa-4039	102	9	being	be	AUX
ajfa-4039	102	10	kept	keep	VERB
ajfa-4039	102	11	in	in	ADP
ajfa-4039	102	12	alignment	alignment	NOUN
ajfa-4039	102	13	with	with	ADP
ajfa-4039	102	14	their	their	PRON
ajfa-4039	102	15	intrinsic	intrinsic	ADJ
ajfa-4039	102	16	function	function	NOUN
ajfa-4039	102	17	of	of	ADP
ajfa-4039	102	18	worshipping	worship	VERB
ajfa-4039	102	19	allah	allah	PROPN
ajfa-4039	102	20	(	(	PUNCT
ajfa-4039	102	21	quran	quran	PROPN
ajfa-4039	102	22	,	,	PUNCT
ajfa-4039	102	23	51:52	51:52	NUM
ajfa-4039	102	24	)	)	PUNCT
ajfa-4039	102	25	.	.	PUNCT
ajfa-4039	103	1	integrity	integrity	NOUN
ajfa-4039	103	2	effectively	effectively	ADV
ajfa-4039	103	3	requires	require	VERB
ajfa-4039	103	4	shari’ah	shari’ah	PROPN
ajfa-4039	103	5	auditor	auditor	NOUN
ajfa-4039	103	6	to	to	PART
ajfa-4039	103	7	be	be	AUX
ajfa-4039	103	8	honest	honest	ADJ
ajfa-4039	103	9	and	and	CCONJ
ajfa-4039	103	10	truthful	truthful	ADJ
ajfa-4039	103	11	in	in	ADP
ajfa-4039	103	12	all	all	DET
ajfa-4039	103	13	actions	action	NOUN
ajfa-4039	103	14	.	.	PUNCT
ajfa-4039	104	1	as	as	SCONJ
ajfa-4039	104	2	the	the	DET
ajfa-4039	104	3	end	end	NOUN
ajfa-4039	104	4	output	output	NOUN
ajfa-4039	104	5	of	of	ADP
ajfa-4039	104	6	shari’ah	shari’ah	NOUN
ajfa-4039	104	7	auditing	auditing	NOUN
ajfa-4039	104	8	comes	come	VERB
ajfa-4039	104	9	in	in	ADP
ajfa-4039	104	10	the	the	DET
ajfa-4039	104	11	form	form	NOUN
ajfa-4039	104	12	of	of	ADP
ajfa-4039	104	13	independent	independent	ADJ
ajfa-4039	104	14	opinion	opinion	NOUN
ajfa-4039	104	15	with	with	ADP
ajfa-4039	104	16	regards	regard	NOUN
ajfa-4039	104	17	to	to	ADP
ajfa-4039	104	18	shari’ah	shari’ah	PROPN
ajfa-4039	104	19	(	(	PUNCT
ajfa-4039	104	20	non)compliance	non)compliance	NOUN
ajfa-4039	104	21	,	,	PUNCT
ajfa-4039	104	22	observing	observe	VERB
ajfa-4039	104	23	integrity	integrity	NOUN
ajfa-4039	104	24	ensures	ensure	VERB
ajfa-4039	104	25	accurate	accurate	ADJ
ajfa-4039	104	26	and	and	CCONJ
ajfa-4039	104	27	impartial	impartial	ADJ
ajfa-4039	104	28	opinions	opinion	NOUN
ajfa-4039	104	29	by	by	ADP
ajfa-4039	104	30	auditors	auditor	NOUN
ajfa-4039	104	31	.	.	PUNCT
ajfa-4039	105	1	in	in	ADP
ajfa-4039	105	2	this	this	DET
ajfa-4039	105	3	regards	regard	NOUN
ajfa-4039	105	4	,	,	PUNCT
ajfa-4039	105	5	accurate	accurate	ADJ
ajfa-4039	105	6	and	and	CCONJ
ajfa-4039	105	7	impartial	impartial	ADJ
ajfa-4039	105	8	opinions	opinion	NOUN
ajfa-4039	105	9	further	far	ADV
ajfa-4039	105	10	require	require	VERB
ajfa-4039	105	11	auditors	auditor	NOUN
ajfa-4039	105	12	to	to	PART
ajfa-4039	105	13	be	be	AUX
ajfa-4039	105	14	well	well	ADV
ajfa-4039	105	15	-	-	PUNCT
ajfa-4039	105	16	versed	verse	VERB
ajfa-4039	105	17	in	in	ADP
ajfa-4039	105	18	their	their	PRON
ajfa-4039	105	19	discipline	discipline	NOUN
ajfa-4039	105	20	and	and	CCONJ
ajfa-4039	105	21	able	able	ADJ
ajfa-4039	105	22	to	to	PART
ajfa-4039	105	23	exercise	exercise	VERB
ajfa-4039	105	24	authority	authority	NOUN
ajfa-4039	105	25	with	with	ADP
ajfa-4039	105	26	high	high	ADJ
ajfa-4039	105	27	competency	competency	NOUN
ajfa-4039	105	28	.	.	PUNCT
ajfa-4039	106	1	islam	islam	PROPN
ajfa-4039	106	2	further	far	ADV
ajfa-4039	106	3	emphasizes	emphasize	VERB
ajfa-4039	106	4	the	the	DET
ajfa-4039	106	5	characteristics	characteristic	NOUN
ajfa-4039	106	6	of	of	ADP
ajfa-4039	106	7	vicegerency	vicegerency	NOUN
ajfa-4039	106	8	(	(	PUNCT
ajfa-4039	106	9	khalifah	khalifah	PROPN
ajfa-4039	106	10	)	)	PUNCT
ajfa-4039	106	11	and	and	CCONJ
ajfa-4039	106	12	accountability	accountability	NOUN
ajfa-4039	106	13	(	(	PUNCT
ajfa-4039	106	14	haniffa	haniffa	NOUN
ajfa-4039	106	15	and	and	CCONJ
ajfa-4039	106	16	hudaib	hudaib	PROPN
ajfa-4039	106	17	,	,	PUNCT
ajfa-4039	106	18	2010	2010	NUM
ajfa-4039	106	19	;	;	PUNCT
ajfa-4039	106	20	nahar	nahar	PROPN
ajfa-4039	106	21	and	and	CCONJ
ajfa-4039	106	22	yaacob	yaacob	NOUN
ajfa-4039	106	23	,	,	PUNCT
ajfa-4039	106	24	2011	2011	NUM
ajfa-4039	106	25	)	)	PUNCT
ajfa-4039	106	26	.	.	PUNCT
ajfa-4039	107	1	human	human	ADJ
ajfa-4039	107	2	beings	being	NOUN
ajfa-4039	107	3	in	in	ADP
ajfa-4039	107	4	islam	islam	PROPN
ajfa-4039	107	5	are	be	AUX
ajfa-4039	107	6	effectively	effectively	ADV
ajfa-4039	107	7	temporary	temporary	ADJ
ajfa-4039	107	8	trustee	trustee	NOUN
ajfa-4039	107	9	to	to	ADP
ajfa-4039	107	10	resources	resource	NOUN
ajfa-4039	107	11	available	available	ADJ
ajfa-4039	107	12	on	on	ADP
ajfa-4039	107	13	earth	earth	NOUN
ajfa-4039	107	14	(	(	PUNCT
ajfa-4039	107	15	haniffa	haniffa	NOUN
ajfa-4039	107	16	and	and	CCONJ
ajfa-4039	107	17	hudaib	hudaib	PROPN
ajfa-4039	107	18	,	,	PUNCT
ajfa-4039	107	19	2010	2010	NUM
ajfa-4039	107	20	)	)	PUNCT
ajfa-4039	107	21	.	.	PUNCT
ajfa-4039	108	1	being	be	AUX
ajfa-4039	108	2	allah	allah	PROPN
ajfa-4039	108	3	’s	’s	PART
ajfa-4039	108	4	vicegerent	vicegerent	ADJ
ajfa-4039	108	5	,	,	PUNCT
ajfa-4039	108	6	human	human	NOUN
ajfa-4039	108	7	undertook	undertake	VERB
ajfa-4039	108	8	the	the	DET
ajfa-4039	108	9	responsibility	responsibility	NOUN
ajfa-4039	108	10	(	(	PUNCT
ajfa-4039	108	11	taklif	taklif	ADJ
ajfa-4039	108	12	)	)	PUNCT
ajfa-4039	108	13	of	of	ADP
ajfa-4039	108	14	being	be	AUX
ajfa-4039	108	15	the	the	DET
ajfa-4039	108	16	khalifah	khalifah	NOUN
ajfa-4039	108	17	in	in	ADP
ajfa-4039	108	18	this	this	DET
ajfa-4039	108	19	world	world	NOUN
ajfa-4039	108	20	.	.	PUNCT
ajfa-4039	109	1	allah	allah	PROPN
ajfa-4039	109	2	says	say	VERB
ajfa-4039	109	3	in	in	ADP
ajfa-4039	109	4	the	the	DET
ajfa-4039	109	5	quran	quran	PROPN
ajfa-4039	109	6	:	:	PUNCT
ajfa-4039	109	7	truly	truly	ADV
ajfa-4039	109	8	,	,	PUNCT
ajfa-4039	109	9	we	we	PRON
ajfa-4039	109	10	did	do	AUX
ajfa-4039	109	11	offer	offer	VERB
ajfa-4039	109	12	al	al	PROPN
ajfa-4039	109	13	-	-	PUNCT
ajfa-4039	109	14	amanah	amanah	PROPN
ajfa-4039	109	15	(	(	PUNCT
ajfa-4039	109	16	the	the	DET
ajfa-4039	109	17	trust	trust	NOUN
ajfa-4039	109	18	or	or	CCONJ
ajfa-4039	109	19	moral	moral	ADJ
ajfa-4039	109	20	responsibility	responsibility	NOUN
ajfa-4039	109	21	or	or	CCONJ
ajfa-4039	109	22	honesty	honesty	NOUN
ajfa-4039	109	23	and	and	CCONJ
ajfa-4039	109	24	all	all	DET
ajfa-4039	109	25	the	the	DET
ajfa-4039	109	26	duties	duty	NOUN
ajfa-4039	109	27	which	which	PRON
ajfa-4039	109	28	allah	allah	PROPN
ajfa-4039	109	29	has	have	AUX
ajfa-4039	109	30	ordained	ordain	VERB
ajfa-4039	109	31	)	)	PUNCT
ajfa-4039	109	32	to	to	ADP
ajfa-4039	109	33	the	the	DET
ajfa-4039	109	34	heavens	heavens	PROPN
ajfa-4039	109	35	and	and	CCONJ
ajfa-4039	109	36	the	the	DET
ajfa-4039	109	37	earth	earth	NOUN
ajfa-4039	109	38	,	,	PUNCT
ajfa-4039	109	39	and	and	CCONJ
ajfa-4039	109	40	the	the	DET
ajfa-4039	109	41	mountains	mountain	NOUN
ajfa-4039	109	42	,	,	PUNCT
ajfa-4039	109	43	but	but	CCONJ
ajfa-4039	109	44	they	they	PRON
ajfa-4039	109	45	declined	decline	VERB
ajfa-4039	109	46	to	to	PART
ajfa-4039	109	47	bear	bear	VERB
ajfa-4039	109	48	it	it	PRON
ajfa-4039	109	49	and	and	CCONJ
ajfa-4039	109	50	were	be	AUX
ajfa-4039	109	51	afraid	afraid	ADJ
ajfa-4039	109	52	of	of	ADP
ajfa-4039	109	53	it	it	PRON
ajfa-4039	109	54	(	(	PUNCT
ajfa-4039	109	55	i.e.	i.e.	X
ajfa-4039	109	56	afraid	afraid	ADJ
ajfa-4039	109	57	of	of	ADP
ajfa-4039	109	58	allah	allah	PROPN
ajfa-4039	109	59	’s	’s	PART
ajfa-4039	109	60	torment	torment	PROPN
ajfa-4039	109	61	)	)	PUNCT
ajfa-4039	109	62	.	.	PUNCT
ajfa-4039	110	1	but	but	CCONJ
ajfa-4039	110	2	man	man	NOUN
ajfa-4039	110	3	,	,	PUNCT
ajfa-4039	110	4	bore	bear	VERB
ajfa-4039	110	5	it	it	PRON
ajfa-4039	110	6	.	.	PUNCT
ajfa-4039	111	1	verily	verily	ADV
ajfa-4039	111	2	,	,	PUNCT
ajfa-4039	111	3	he	he	PRON
ajfa-4039	111	4	was	be	AUX
ajfa-4039	111	5	unjust	unjust	ADJ
ajfa-4039	111	6	(	(	PUNCT
ajfa-4039	111	7	to	to	ADP
ajfa-4039	111	8	himself	himself	PRON
ajfa-4039	111	9	)	)	PUNCT
ajfa-4039	111	10	and	and	CCONJ
ajfa-4039	111	11	ignorant	ignorant	ADJ
ajfa-4039	111	12	(	(	PUNCT
ajfa-4039	111	13	of	of	ADP
ajfa-4039	111	14	the	the	DET
ajfa-4039	111	15	results	result	NOUN
ajfa-4039	111	16	)	)	PUNCT
ajfa-4039	111	17	”	"	PUNCT
ajfa-4039	112	1	(	(	PUNCT
ajfa-4039	112	2	quran	quran	PROPN
ajfa-4039	112	3	,	,	PUNCT
ajfa-4039	112	4	33:72	33:72	NUM
ajfa-4039	112	5	)	)	PUNCT
ajfa-4039	112	6	.	.	PUNCT
ajfa-4039	113	1	undertaking	undertake	VERB
ajfa-4039	113	2	the	the	DET
ajfa-4039	113	3	responsibility	responsibility	NOUN
ajfa-4039	113	4	necessitates	necessitate	VERB
ajfa-4039	113	5	human	human	ADJ
ajfa-4039	113	6	to	to	PART
ajfa-4039	113	7	take	take	VERB
ajfa-4039	113	8	care	care	NOUN
ajfa-4039	113	9	and	and	CCONJ
ajfa-4039	113	10	develop	develop	VERB
ajfa-4039	113	11	this	this	DET
ajfa-4039	113	12	world	world	NOUN
ajfa-4039	113	13	according	accord	VERB
ajfa-4039	113	14	to	to	ADP
ajfa-4039	113	15	allah	allah	PROPN
ajfa-4039	113	16	’s	’s	PART
ajfa-4039	113	17	will	will	NOUN
ajfa-4039	113	18	.	.	PUNCT
ajfa-4039	114	1	they	they	PRON
ajfa-4039	114	2	will	will	AUX
ajfa-4039	114	3	subsequently	subsequently	ADV
ajfa-4039	114	4	be	be	AUX
ajfa-4039	114	5	made	make	VERB
ajfa-4039	114	6	accountable	accountable	ADJ
ajfa-4039	114	7	for	for	ADP
ajfa-4039	114	8	whatever	whatever	PRON
ajfa-4039	114	9	(	(	PUNCT
ajfa-4039	114	10	in)actions	in)action	NOUN
ajfa-4039	114	11	or	or	CCONJ
ajfa-4039	114	12	decisions	decision	NOUN
ajfa-4039	114	13	they	they	PRON
ajfa-4039	114	14	made	make	VERB
ajfa-4039	114	15	in	in	ADP
ajfa-4039	114	16	this	this	DET
ajfa-4039	114	17	world	world	NOUN
ajfa-4039	114	18	(	(	PUNCT
ajfa-4039	114	19	nahar	nahar	PROPN
ajfa-4039	114	20	and	and	CCONJ
ajfa-4039	114	21	yaacob	yaacob	NOUN
ajfa-4039	114	22	,	,	PUNCT
ajfa-4039	114	23	2011	2011	NUM
ajfa-4039	114	24	)	)	PUNCT
ajfa-4039	114	25	.	.	PUNCT
ajfa-4039	115	1	shari’ah	shari’ah	PROPN
ajfa-4039	115	2	auditors	auditor	NOUN
ajfa-4039	115	3	are	be	AUX
ajfa-4039	115	4	therefore	therefore	ADV
ajfa-4039	115	5	expected	expect	VERB
ajfa-4039	115	6	to	to	PART
ajfa-4039	115	7	constantly	constantly	ADV
ajfa-4039	115	8	observe	observe	VERB
ajfa-4039	115	9	strong	strong	ADJ
ajfa-4039	115	10	ethical	ethical	ADJ
ajfa-4039	115	11	values	value	NOUN
ajfa-4039	115	12	as	as	SCONJ
ajfa-4039	115	13	the	the	DET
ajfa-4039	115	14	auditing	auditing	NOUN
ajfa-4039	115	15	tasks	task	NOUN
ajfa-4039	115	16	are	be	AUX
ajfa-4039	115	17	asian	asian	ADJ
ajfa-4039	115	18	journal	journal	NOUN
ajfa-4039	115	19	of	of	ADP
ajfa-4039	115	20	finance	finance	PROPN
ajfa-4039	115	21	&	&	CCONJ
ajfa-4039	115	22	accounting	accounting	PROPN
ajfa-4039	115	23	issn	issn	PROPN
ajfa-4039	115	24	1946	1946	NUM
ajfa-4039	115	25	-	-	PUNCT
ajfa-4039	115	26	052x	052x	NOUN
ajfa-4039	115	27	2013	2013	NUM
ajfa-4039	115	28	,	,	PUNCT
ajfa-4039	115	29	vol	vol	NOUN
ajfa-4039	115	30	.	.	PROPN
ajfa-4039	115	31	5	5	NUM
ajfa-4039	115	32	,	,	PUNCT
ajfa-4039	115	33	no	no	INTJ
ajfa-4039	115	34	.	.	NOUN
ajfa-4039	115	35	2	2	NUM
ajfa-4039	115	36	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-4039	115	37	92	92	NUM
ajfa-4039	115	38	principally	principally	ADV
ajfa-4039	115	39	an	an	DET
ajfa-4039	115	40	amanah	amanah	PROPN
ajfa-4039	115	41	(	(	PUNCT
ajfa-4039	115	42	trust	trust	PROPN
ajfa-4039	115	43	)	)	PUNCT
ajfa-4039	115	44	to	to	PART
ajfa-4039	115	45	be	be	AUX
ajfa-4039	115	46	questioned	question	VERB
ajfa-4039	115	47	in	in	ADP
ajfa-4039	115	48	the	the	DET
ajfa-4039	115	49	hereafter	hereafter	NOUN
ajfa-4039	115	50	.	.	PUNCT
ajfa-4039	116	1	the	the	DET
ajfa-4039	116	2	trust	trust	NOUN
ajfa-4039	116	3	of	of	ADP
ajfa-4039	116	4	expressing	express	VERB
ajfa-4039	116	5	independent	independent	ADJ
ajfa-4039	116	6	,	,	PUNCT
ajfa-4039	116	7	correct	correct	ADJ
ajfa-4039	116	8	and	and	CCONJ
ajfa-4039	116	9	impartial	impartial	ADJ
ajfa-4039	116	10	opinions	opinion	NOUN
ajfa-4039	116	11	bears	bear	VERB
ajfa-4039	116	12	great	great	ADJ
ajfa-4039	116	13	repercussion	repercussion	NOUN
ajfa-4039	116	14	not	not	PART
ajfa-4039	116	15	only	only	ADV
ajfa-4039	116	16	to	to	ADP
ajfa-4039	116	17	the	the	DET
ajfa-4039	116	18	auditors	auditor	NOUN
ajfa-4039	116	19	but	but	CCONJ
ajfa-4039	116	20	also	also	ADV
ajfa-4039	116	21	to	to	ADP
ajfa-4039	116	22	other	other	ADJ
ajfa-4039	116	23	individuals	individual	NOUN
ajfa-4039	116	24	relying	rely	VERB
ajfa-4039	116	25	on	on	ADP
ajfa-4039	116	26	their	their	PRON
ajfa-4039	116	27	opinions	opinion	NOUN
ajfa-4039	116	28	.	.	PUNCT
ajfa-4039	117	1	5	5	X
ajfa-4039	117	2	.	.	X
ajfa-4039	117	3	investigating	investigate	VERB
ajfa-4039	117	4	undergraduate	undergraduate	ADJ
ajfa-4039	117	5	student	student	NOUN
ajfa-4039	117	6	’s	’s	PART
ajfa-4039	117	7	understanding	understanding	NOUN
ajfa-4039	117	8	of	of	ADP
ajfa-4039	117	9	shari’ah	shari’ah	PROPN
ajfa-4039	117	10	auditing	auditing	NOUN
ajfa-4039	117	11	:	:	PUNCT
ajfa-4039	117	12	the	the	DET
ajfa-4039	117	13	method	method	NOUN
ajfa-4039	117	14	this	this	DET
ajfa-4039	117	15	empirical	empirical	ADJ
ajfa-4039	117	16	work	work	NOUN
ajfa-4039	117	17	aims	aim	VERB
ajfa-4039	117	18	at	at	ADP
ajfa-4039	117	19	investigating	investigate	VERB
ajfa-4039	117	20	bruneian	bruneian	ADJ
ajfa-4039	117	21	undergraduates	undergraduate	NOUN
ajfa-4039	117	22	’	'	PUNCT
ajfa-4039	117	23	knowledge	knowledge	NOUN
ajfa-4039	117	24	on	on	ADP
ajfa-4039	117	25	shari’ah	shari’ah	NOUN
ajfa-4039	117	26	auditing	auditing	NOUN
ajfa-4039	117	27	and	and	CCONJ
ajfa-4039	117	28	their	their	PRON
ajfa-4039	117	29	propensity	propensity	NOUN
ajfa-4039	117	30	of	of	ADP
ajfa-4039	117	31	choosing	choose	VERB
ajfa-4039	117	32	shari’ah	shari’ah	PROPN
ajfa-4039	117	33	auditor	auditor	NOUN
ajfa-4039	117	34	as	as	ADP
ajfa-4039	117	35	a	a	DET
ajfa-4039	117	36	prospect	prospect	NOUN
ajfa-4039	117	37	career	career	NOUN
ajfa-4039	117	38	.	.	PUNCT
ajfa-4039	118	1	specifically	specifically	ADV
ajfa-4039	118	2	,	,	PUNCT
ajfa-4039	118	3	the	the	DET
ajfa-4039	118	4	students	student	NOUN
ajfa-4039	118	5	were	be	AUX
ajfa-4039	118	6	asked	ask	VERB
ajfa-4039	118	7	on	on	ADP
ajfa-4039	118	8	their	their	PRON
ajfa-4039	118	9	perceptions	perception	NOUN
ajfa-4039	118	10	with	with	ADP
ajfa-4039	118	11	regards	regard	NOUN
ajfa-4039	118	12	to	to	ADP
ajfa-4039	118	13	shari’ah	shari’ah	PROPN
ajfa-4039	118	14	auditor	auditor	NOUN
ajfa-4039	118	15	’s	’s	PART
ajfa-4039	118	16	roles	role	NOUN
ajfa-4039	118	17	and	and	CCONJ
ajfa-4039	118	18	responsibilities	responsibility	NOUN
ajfa-4039	118	19	,	,	PUNCT
ajfa-4039	118	20	shari’ah	shari’ah	PROPN
ajfa-4039	118	21	auditor	auditor	NOUN
ajfa-4039	118	22	’s	’s	PART
ajfa-4039	118	23	characteristics	characteristic	NOUN
ajfa-4039	118	24	and	and	CCONJ
ajfa-4039	118	25	their	their	PRON
ajfa-4039	118	26	current	current	ADJ
ajfa-4039	118	27	understanding	understanding	NOUN
ajfa-4039	118	28	with	with	ADP
ajfa-4039	118	29	respect	respect	NOUN
ajfa-4039	118	30	to	to	ADP
ajfa-4039	118	31	the	the	DET
ajfa-4039	118	32	most	most	ADV
ajfa-4039	118	33	suitable	suitable	ADJ
ajfa-4039	118	34	qualification(s	qualification(s	NOUN
ajfa-4039	118	35	)	)	PUNCT
ajfa-4039	118	36	to	to	PART
ajfa-4039	118	37	become	become	VERB
ajfa-4039	118	38	a	a	DET
ajfa-4039	118	39	shari’ah	shari’ah	NOUN
ajfa-4039	118	40	auditor	auditor	NOUN
ajfa-4039	118	41	.	.	PUNCT
ajfa-4039	119	1	adopting	adopt	VERB
ajfa-4039	119	2	a	a	DET
ajfa-4039	119	3	quantitative	quantitative	ADJ
ajfa-4039	119	4	approach	approach	NOUN
ajfa-4039	119	5	,	,	PUNCT
ajfa-4039	119	6	this	this	DET
ajfa-4039	119	7	study	study	NOUN
ajfa-4039	119	8	used	use	VERB
ajfa-4039	119	9	self	self	NOUN
ajfa-4039	119	10	-	-	PUNCT
ajfa-4039	119	11	developed	develop	VERB
ajfa-4039	119	12	questionnaire	questionnaire	NOUN
ajfa-4039	119	13	survey	survey	NOUN
ajfa-4039	119	14	to	to	PART
ajfa-4039	119	15	gather	gather	VERB
ajfa-4039	119	16	primary	primary	ADJ
ajfa-4039	119	17	data	datum	NOUN
ajfa-4039	119	18	from	from	ADP
ajfa-4039	119	19	respondents	respondent	NOUN
ajfa-4039	119	20	.	.	PUNCT
ajfa-4039	120	1	this	this	PRON
ajfa-4039	120	2	is	be	AUX
ajfa-4039	120	3	considered	consider	VERB
ajfa-4039	120	4	as	as	ADP
ajfa-4039	120	5	the	the	DET
ajfa-4039	120	6	most	most	ADV
ajfa-4039	120	7	appropriate	appropriate	ADJ
ajfa-4039	120	8	method	method	NOUN
ajfa-4039	120	9	in	in	ADP
ajfa-4039	120	10	collecting	collect	VERB
ajfa-4039	120	11	perspective	perspective	ADJ
ajfa-4039	120	12	information	information	NOUN
ajfa-4039	120	13	from	from	ADP
ajfa-4039	120	14	respondents	respondent	NOUN
ajfa-4039	120	15	(	(	PUNCT
ajfa-4039	120	16	ghauri	ghauri	NOUN
ajfa-4039	120	17	and	and	CCONJ
ajfa-4039	120	18	gronhaug	gronhaug	PROPN
ajfa-4039	120	19	,	,	PUNCT
ajfa-4039	120	20	2010	2010	NUM
ajfa-4039	120	21	)	)	PUNCT
ajfa-4039	120	22	.	.	PUNCT
ajfa-4039	121	1	there	there	PRON
ajfa-4039	121	2	are	be	VERB
ajfa-4039	121	3	only	only	ADV
ajfa-4039	121	4	three	three	NUM
ajfa-4039	121	5	universities	university	NOUN
ajfa-4039	121	6	currently	currently	ADV
ajfa-4039	121	7	operating	operate	VERB
ajfa-4039	121	8	in	in	ADP
ajfa-4039	121	9	brunei	brunei	PROPN
ajfa-4039	121	10	(	(	PUNCT
ajfa-4039	121	11	university	university	NOUN
ajfa-4039	121	12	a	a	NOUN
ajfa-4039	121	13	,	,	PUNCT
ajfa-4039	121	14	b	b	PROPN
ajfa-4039	121	15	and	and	CCONJ
ajfa-4039	121	16	c	c	NOUN
ajfa-4039	121	17	)	)	PUNCT
ajfa-4039	121	18	,	,	PUNCT
ajfa-4039	121	19	all	all	PRON
ajfa-4039	121	20	of	of	ADP
ajfa-4039	121	21	which	which	PRON
ajfa-4039	121	22	are	be	AUX
ajfa-4039	121	23	used	use	VERB
ajfa-4039	121	24	as	as	ADP
ajfa-4039	121	25	the	the	DET
ajfa-4039	121	26	research	research	NOUN
ajfa-4039	121	27	sample	sample	NOUN
ajfa-4039	121	28	.	.	PUNCT
ajfa-4039	122	1	university	university	NOUN
ajfa-4039	122	2	a	a	PRON
ajfa-4039	122	3	is	be	AUX
ajfa-4039	122	4	the	the	DET
ajfa-4039	122	5	oldest	old	ADJ
ajfa-4039	122	6	university	university	NOUN
ajfa-4039	122	7	in	in	ADP
ajfa-4039	122	8	the	the	DET
ajfa-4039	122	9	country	country	NOUN
ajfa-4039	122	10	,	,	PUNCT
ajfa-4039	122	11	established	establish	VERB
ajfa-4039	122	12	nearly	nearly	ADV
ajfa-4039	122	13	three	three	NUM
ajfa-4039	122	14	decades	decade	NOUN
ajfa-4039	122	15	ago	ago	ADV
ajfa-4039	122	16	.	.	PUNCT
ajfa-4039	123	1	university	university	NOUN
ajfa-4039	123	2	b	b	PROPN
ajfa-4039	123	3	is	be	AUX
ajfa-4039	123	4	a	a	DET
ajfa-4039	123	5	full	full	ADV
ajfa-4039	123	6	-	-	PUNCT
ajfa-4039	123	7	fledged	fledged	ADJ
ajfa-4039	123	8	islamic	islamic	ADJ
ajfa-4039	123	9	university	university	PROPN
ajfa-4039	123	10	while	while	SCONJ
ajfa-4039	123	11	university	university	NOUN
ajfa-4039	123	12	c	c	PROPN
ajfa-4039	123	13	is	be	AUX
ajfa-4039	123	14	the	the	DET
ajfa-4039	123	15	youngest	young	ADJ
ajfa-4039	123	16	university	university	NOUN
ajfa-4039	123	17	,	,	PUNCT
ajfa-4039	123	18	a	a	DET
ajfa-4039	123	19	former	former	ADJ
ajfa-4039	123	20	technical	technical	ADJ
ajfa-4039	123	21	college	college	NOUN
ajfa-4039	123	22	recently	recently	ADV
ajfa-4039	123	23	upgraded	upgrade	VERB
ajfa-4039	123	24	to	to	ADP
ajfa-4039	123	25	university	university	NOUN
ajfa-4039	123	26	status	status	NOUN
ajfa-4039	123	27	.	.	PUNCT
ajfa-4039	124	1	all	all	DET
ajfa-4039	124	2	universities	university	NOUN
ajfa-4039	124	3	currently	currently	ADV
ajfa-4039	124	4	offer	offer	VERB
ajfa-4039	124	5	bachelors	bachelor	NOUN
ajfa-4039	124	6	degree	degree	NOUN
ajfa-4039	124	7	in	in	ADP
ajfa-4039	124	8	business	business	NOUN
ajfa-4039	124	9	,	,	PUNCT
ajfa-4039	124	10	economics	economic	NOUN
ajfa-4039	124	11	,	,	PUNCT
ajfa-4039	124	12	finance	finance	NOUN
ajfa-4039	124	13	and	and	CCONJ
ajfa-4039	124	14	accounting	account	VERB
ajfa-4039	124	15	related	relate	VERB
ajfa-4039	124	16	programs	program	NOUN
ajfa-4039	124	17	.	.	PUNCT
ajfa-4039	125	1	university	university	NOUN
ajfa-4039	125	2	a	a	PRON
ajfa-4039	125	3	is	be	AUX
ajfa-4039	125	4	the	the	DET
ajfa-4039	125	5	only	only	ADJ
ajfa-4039	125	6	university	university	NOUN
ajfa-4039	125	7	in	in	ADP
ajfa-4039	125	8	the	the	DET
ajfa-4039	125	9	country	country	NOUN
ajfa-4039	125	10	which	which	PRON
ajfa-4039	125	11	currently	currently	ADV
ajfa-4039	125	12	offers	offer	VERB
ajfa-4039	125	13	masters	master	NOUN
ajfa-4039	125	14	course	course	NOUN
ajfa-4039	125	15	in	in	ADP
ajfa-4039	125	16	islamic	islamic	ADJ
ajfa-4039	125	17	finance	finance	NOUN
ajfa-4039	125	18	by	by	ADP
ajfa-4039	125	19	coursework	coursework	NOUN
ajfa-4039	125	20	and	and	CCONJ
ajfa-4039	125	21	by	by	ADP
ajfa-4039	125	22	research	research	NOUN
ajfa-4039	125	23	.	.	PUNCT
ajfa-4039	126	1	target	target	NOUN
ajfa-4039	126	2	respondents	respondent	NOUN
ajfa-4039	126	3	are	be	AUX
ajfa-4039	126	4	undergraduate	undergraduate	ADJ
ajfa-4039	126	5	students	student	NOUN
ajfa-4039	126	6	in	in	ADP
ajfa-4039	126	7	the	the	DET
ajfa-4039	126	8	field	field	NOUN
ajfa-4039	126	9	of	of	ADP
ajfa-4039	126	10	business	business	NOUN
ajfa-4039	126	11	,	,	PUNCT
ajfa-4039	126	12	finance	finance	NOUN
ajfa-4039	126	13	,	,	PUNCT
ajfa-4039	126	14	accounting	accounting	NOUN
ajfa-4039	126	15	and	and	CCONJ
ajfa-4039	126	16	shari’ah	shari’ah	NOUN
ajfa-4039	126	17	.	.	PUNCT
ajfa-4039	127	1	these	these	DET
ajfa-4039	127	2	students	student	NOUN
ajfa-4039	127	3	are	be	AUX
ajfa-4039	127	4	selected	select	VERB
ajfa-4039	127	5	as	as	SCONJ
ajfa-4039	127	6	they	they	PRON
ajfa-4039	127	7	are	be	AUX
ajfa-4039	127	8	expected	expect	VERB
ajfa-4039	127	9	to	to	PART
ajfa-4039	127	10	become	become	VERB
ajfa-4039	127	11	part	part	NOUN
ajfa-4039	127	12	of	of	ADP
ajfa-4039	127	13	shari’ah	shari’ah	NOUN
ajfa-4039	127	14	auditing	audit	VERB
ajfa-4039	127	15	labor	labor	NOUN
ajfa-4039	127	16	market	market	NOUN
ajfa-4039	127	17	in	in	ADP
ajfa-4039	127	18	the	the	DET
ajfa-4039	127	19	future	future	NOUN
ajfa-4039	127	20	.	.	PUNCT
ajfa-4039	128	1	prior	prior	ADJ
ajfa-4039	128	2	study	study	NOUN
ajfa-4039	128	3	by	by	ADP
ajfa-4039	128	4	yavas	yavas	PROPN
ajfa-4039	128	5	&	&	CCONJ
ajfa-4039	128	6	arsan	arsan	PROPN
ajfa-4039	128	7	(	(	PUNCT
ajfa-4039	128	8	1996	1996	NUM
ajfa-4039	128	9	)	)	PUNCT
ajfa-4039	128	10	found	find	VERB
ajfa-4039	128	11	that	that	SCONJ
ajfa-4039	128	12	students	student	NOUN
ajfa-4039	128	13	with	with	ADP
ajfa-4039	128	14	accounting	accounting	NOUN
ajfa-4039	128	15	or	or	CCONJ
ajfa-4039	128	16	auditing	auditing	NOUN
ajfa-4039	128	17	academic	academic	ADJ
ajfa-4039	128	18	background	background	NOUN
ajfa-4039	128	19	are	be	AUX
ajfa-4039	128	20	very	very	ADV
ajfa-4039	128	21	likely	likely	ADJ
ajfa-4039	128	22	to	to	PART
ajfa-4039	128	23	favor	favor	VERB
ajfa-4039	128	24	auditing	auditing	NOUN
ajfa-4039	128	25	as	as	ADP
ajfa-4039	128	26	their	their	PRON
ajfa-4039	128	27	career	career	NOUN
ajfa-4039	128	28	of	of	ADP
ajfa-4039	128	29	choice	choice	NOUN
ajfa-4039	128	30	.	.	PUNCT
ajfa-4039	129	1	as	as	SCONJ
ajfa-4039	129	2	shari’ah	shari’ah	PROPN
ajfa-4039	129	3	auditors	auditor	NOUN
ajfa-4039	129	4	are	be	AUX
ajfa-4039	129	5	also	also	ADV
ajfa-4039	129	6	expected	expect	VERB
ajfa-4039	129	7	to	to	PART
ajfa-4039	129	8	possess	possess	VERB
ajfa-4039	129	9	business	business	NOUN
ajfa-4039	129	10	and	and	CCONJ
ajfa-4039	129	11	shari’ah	shari’ah	NOUN
ajfa-4039	129	12	knowledge	knowledge	NOUN
ajfa-4039	129	13	,	,	PUNCT
ajfa-4039	129	14	students	student	NOUN
ajfa-4039	129	15	enrolling	enrol	VERB
ajfa-4039	129	16	in	in	ADP
ajfa-4039	129	17	these	these	DET
ajfa-4039	129	18	two	two	NUM
ajfa-4039	129	19	courses	course	NOUN
ajfa-4039	129	20	are	be	AUX
ajfa-4039	129	21	also	also	ADV
ajfa-4039	129	22	considered	consider	VERB
ajfa-4039	129	23	.	.	PUNCT
ajfa-4039	130	1	first	first	ADJ
ajfa-4039	130	2	year	year	NOUN
ajfa-4039	130	3	students	student	NOUN
ajfa-4039	130	4	were	be	AUX
ajfa-4039	130	5	also	also	ADV
ajfa-4039	130	6	surveyed	survey	VERB
ajfa-4039	130	7	as	as	SCONJ
ajfa-4039	130	8	they	they	PRON
ajfa-4039	130	9	were	be	AUX
ajfa-4039	130	10	found	find	VERB
ajfa-4039	130	11	in	in	ADP
ajfa-4039	130	12	previous	previous	ADJ
ajfa-4039	130	13	studies	study	NOUN
ajfa-4039	130	14	to	to	PART
ajfa-4039	130	15	have	have	AUX
ajfa-4039	130	16	made	make	VERB
ajfa-4039	130	17	decisions	decision	NOUN
ajfa-4039	130	18	with	with	ADP
ajfa-4039	130	19	regards	regard	NOUN
ajfa-4039	130	20	to	to	ADP
ajfa-4039	130	21	their	their	PRON
ajfa-4039	130	22	choice	choice	NOUN
ajfa-4039	130	23	of	of	ADP
ajfa-4039	130	24	profession	profession	NOUN
ajfa-4039	130	25	during	during	ADP
ajfa-4039	130	26	the	the	DET
ajfa-4039	130	27	first	first	ADJ
ajfa-4039	130	28	two	two	NUM
ajfa-4039	130	29	years	year	NOUN
ajfa-4039	130	30	of	of	ADP
ajfa-4039	130	31	their	their	PRON
ajfa-4039	130	32	university	university	NOUN
ajfa-4039	130	33	studies	study	NOUN
ajfa-4039	130	34	(	(	PUNCT
ajfa-4039	130	35	gul	gul	PROPN
ajfa-4039	130	36	et	et	PROPN
ajfa-4039	130	37	al	al	PROPN
ajfa-4039	130	38	.	.	PROPN
ajfa-4039	130	39	,	,	PUNCT
ajfa-4039	130	40	1989	1989	NUM
ajfa-4039	130	41	;	;	PUNCT
ajfa-4039	130	42	mauldin	mauldin	PROPN
ajfa-4039	130	43	et	et	PROPN
ajfa-4039	130	44	al	al	PROPN
ajfa-4039	130	45	.	.	PROPN
ajfa-4039	130	46	,	,	PUNCT
ajfa-4039	130	47	2000	2000	NUM
ajfa-4039	130	48	;	;	PUNCT
ajfa-4039	130	49	paolillo	paolillo	NOUN
ajfa-4039	130	50	and	and	CCONJ
ajfa-4039	130	51	estes	este	NOUN
ajfa-4039	130	52	,	,	PUNCT
ajfa-4039	130	53	1982	1982	NUM
ajfa-4039	130	54	)	)	PUNCT
ajfa-4039	130	55	.	.	PUNCT
ajfa-4039	131	1	a	a	DET
ajfa-4039	131	2	total	total	NOUN
ajfa-4039	131	3	of	of	ADP
ajfa-4039	131	4	69	69	NUM
ajfa-4039	131	5	students	student	NOUN
ajfa-4039	131	6	agreed	agree	VERB
ajfa-4039	131	7	to	to	PART
ajfa-4039	131	8	participate	participate	VERB
ajfa-4039	131	9	in	in	ADP
ajfa-4039	131	10	the	the	DET
ajfa-4039	131	11	survey	survey	NOUN
ajfa-4039	131	12	,	,	PUNCT
ajfa-4039	131	13	representing	represent	VERB
ajfa-4039	131	14	27	27	NUM
ajfa-4039	131	15	%	%	NOUN
ajfa-4039	131	16	from	from	ADP
ajfa-4039	131	17	university	university	PROPN
ajfa-4039	131	18	a	a	NOUN
ajfa-4039	131	19	,	,	PUNCT
ajfa-4039	131	20	40	40	NUM
ajfa-4039	131	21	%	%	NOUN
ajfa-4039	131	22	from	from	ADP
ajfa-4039	131	23	university	university	PROPN
ajfa-4039	131	24	b	b	PROPN
ajfa-4039	131	25	and	and	CCONJ
ajfa-4039	131	26	33	33	NUM
ajfa-4039	131	27	%	%	NOUN
ajfa-4039	131	28	from	from	ADP
ajfa-4039	131	29	university	university	NOUN
ajfa-4039	131	30	c.	c.	NOUN
ajfa-4039	131	31	the	the	DET
ajfa-4039	131	32	number	number	NOUN
ajfa-4039	131	33	is	be	AUX
ajfa-4039	131	34	reasonable	reasonable	ADJ
ajfa-4039	131	35	as	as	SCONJ
ajfa-4039	131	36	students	student	NOUN
ajfa-4039	131	37	’	'	PUNCT
ajfa-4039	131	38	enrolment	enrolment	NOUN
ajfa-4039	131	39	is	be	AUX
ajfa-4039	131	40	on	on	ADP
ajfa-4039	131	41	average	average	ADJ
ajfa-4039	131	42	,	,	PUNCT
ajfa-4039	131	43	relatively	relatively	ADV
ajfa-4039	131	44	small	small	ADJ
ajfa-4039	131	45	across	across	ADP
ajfa-4039	131	46	the	the	DET
ajfa-4039	131	47	three	three	NUM
ajfa-4039	131	48	universities	university	NOUN
ajfa-4039	131	49	given	give	VERB
ajfa-4039	131	50	the	the	DET
ajfa-4039	131	51	small	small	ADJ
ajfa-4039	131	52	country	country	NOUN
ajfa-4039	131	53	’s	’s	PART
ajfa-4039	131	54	population	population	NOUN
ajfa-4039	131	55	.	.	PUNCT
ajfa-4039	132	1	further	far	ADV
ajfa-4039	132	2	,	,	PUNCT
ajfa-4039	132	3	a	a	DET
ajfa-4039	132	4	portion	portion	NOUN
ajfa-4039	132	5	of	of	ADP
ajfa-4039	132	6	the	the	DET
ajfa-4039	132	7	wealthiest	wealthy	ADJ
ajfa-4039	132	8	elite	elite	ADJ
ajfa-4039	132	9	societal	societal	ADJ
ajfa-4039	132	10	group	group	NOUN
ajfa-4039	132	11	in	in	ADP
ajfa-4039	132	12	the	the	DET
ajfa-4039	132	13	country	country	NOUN
ajfa-4039	132	14	sent	send	VERB
ajfa-4039	132	15	their	their	PRON
ajfa-4039	132	16	children	child	NOUN
ajfa-4039	132	17	overseas	overseas	ADV
ajfa-4039	132	18	(	(	PUNCT
ajfa-4039	132	19	mainly	mainly	ADV
ajfa-4039	132	20	western	western	ADJ
ajfa-4039	132	21	nations	nation	NOUN
ajfa-4039	132	22	)	)	PUNCT
ajfa-4039	132	23	for	for	ADP
ajfa-4039	132	24	quality	quality	NOUN
ajfa-4039	132	25	education	education	NOUN
ajfa-4039	132	26	abroad	abroad	ADV
ajfa-4039	132	27	,	,	PUNCT
ajfa-4039	132	28	leaving	leave	VERB
ajfa-4039	132	29	a	a	DET
ajfa-4039	132	30	handful	handful	NOUN
ajfa-4039	132	31	of	of	ADP
ajfa-4039	132	32	youth	youth	NOUN
ajfa-4039	132	33	to	to	PART
ajfa-4039	132	34	populate	populate	VERB
ajfa-4039	132	35	local	local	ADJ
ajfa-4039	132	36	universities	university	NOUN
ajfa-4039	132	37	.	.	PUNCT
ajfa-4039	133	1	from	from	ADP
ajfa-4039	133	2	the	the	DET
ajfa-4039	133	3	69	69	NUM
ajfa-4039	133	4	copies	copy	NOUN
ajfa-4039	133	5	of	of	ADP
ajfa-4039	133	6	questionnaires	questionnaire	NOUN
ajfa-4039	133	7	distributed	distribute	VERB
ajfa-4039	133	8	,	,	PUNCT
ajfa-4039	133	9	10	10	NUM
ajfa-4039	133	10	were	be	AUX
ajfa-4039	133	11	unusable	unusable	ADJ
ajfa-4039	133	12	leaving	leave	VERB
ajfa-4039	133	13	only	only	ADV
ajfa-4039	133	14	59	59	NUM
ajfa-4039	133	15	copies	copy	NOUN
ajfa-4039	133	16	available	available	ADJ
ajfa-4039	133	17	for	for	ADP
ajfa-4039	133	18	analysis	analysis	NOUN
ajfa-4039	133	19	.	.	PUNCT
ajfa-4039	134	1	6	6	X
ajfa-4039	134	2	.	.	PUNCT
ajfa-4039	134	3	the	the	DET
ajfa-4039	134	4	understanding	understanding	NOUN
ajfa-4039	134	5	of	of	ADP
ajfa-4039	134	6	undergraduate	undergraduate	ADJ
ajfa-4039	134	7	students	student	NOUN
ajfa-4039	134	8	towards	towards	ADP
ajfa-4039	134	9	shari’ah	shari’ah	PROPN
ajfa-4039	134	10	auditing	auditing	NOUN
ajfa-4039	134	11	:	:	PUNCT
ajfa-4039	134	12	findings	finding	NOUN
ajfa-4039	134	13	and	and	CCONJ
ajfa-4039	134	14	discussions	discussion	NOUN
ajfa-4039	134	15	table	table	NOUN
ajfa-4039	134	16	1	1	NUM
ajfa-4039	134	17	to	to	ADP
ajfa-4039	134	18	3	3	NUM
ajfa-4039	134	19	below	below	ADP
ajfa-4039	134	20	explain	explain	VERB
ajfa-4039	134	21	respondents	respondent	NOUN
ajfa-4039	134	22	’	'	PUNCT
ajfa-4039	134	23	demographic	demographic	ADJ
ajfa-4039	134	24	information	information	NOUN
ajfa-4039	134	25	,	,	PUNCT
ajfa-4039	134	26	with	with	SCONJ
ajfa-4039	134	27	29	29	NUM
ajfa-4039	134	28	%	%	NOUN
ajfa-4039	134	29	of	of	ADP
ajfa-4039	134	30	them	they	PRON
ajfa-4039	134	31	are	be	AUX
ajfa-4039	134	32	male	male	ADJ
ajfa-4039	134	33	and	and	CCONJ
ajfa-4039	134	34	the	the	DET
ajfa-4039	134	35	remaining	remain	VERB
ajfa-4039	134	36	71	71	NUM
ajfa-4039	134	37	%	%	NOUN
ajfa-4039	134	38	are	be	AUX
ajfa-4039	134	39	female	female	ADJ
ajfa-4039	134	40	.	.	PUNCT
ajfa-4039	135	1	majority	majority	NOUN
ajfa-4039	135	2	of	of	ADP
ajfa-4039	135	3	respondents	respondent	NOUN
ajfa-4039	135	4	(	(	PUNCT
ajfa-4039	135	5	95	95	NUM
ajfa-4039	135	6	%	%	NOUN
ajfa-4039	135	7	)	)	PUNCT
ajfa-4039	135	8	are	be	AUX
ajfa-4039	135	9	in	in	ADP
ajfa-4039	135	10	the	the	DET
ajfa-4039	135	11	age	age	NOUN
ajfa-4039	135	12	range	range	NOUN
ajfa-4039	135	13	asian	asian	ADJ
ajfa-4039	135	14	journal	journal	NOUN
ajfa-4039	135	15	of	of	ADP
ajfa-4039	135	16	finance	finance	PROPN
ajfa-4039	135	17	&	&	CCONJ
ajfa-4039	135	18	accounting	accounting	PROPN
ajfa-4039	135	19	issn	issn	PROPN
ajfa-4039	135	20	1946	1946	NUM
ajfa-4039	135	21	-	-	PUNCT
ajfa-4039	135	22	052x	052x	NOUN
ajfa-4039	135	23	2013	2013	NUM
ajfa-4039	135	24	,	,	PUNCT
ajfa-4039	135	25	vol	vol	NOUN
ajfa-4039	135	26	.	.	PROPN
ajfa-4039	135	27	5	5	NUM
ajfa-4039	135	28	,	,	PUNCT
ajfa-4039	135	29	no	no	INTJ
ajfa-4039	135	30	.	.	NOUN
ajfa-4039	135	31	2	2	NUM
ajfa-4039	135	32	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-4039	135	33	93	93	NUM
ajfa-4039	135	34	of	of	ADP
ajfa-4039	135	35	twenty	twenty	NUM
ajfa-4039	135	36	(	(	PUNCT
ajfa-4039	135	37	20	20	NUM
ajfa-4039	135	38	)	)	PUNCT
ajfa-4039	135	39	to	to	ADP
ajfa-4039	135	40	twenty	twenty	NUM
ajfa-4039	135	41	four	four	NUM
ajfa-4039	135	42	(	(	PUNCT
ajfa-4039	135	43	24	24	NUM
ajfa-4039	135	44	)	)	PUNCT
ajfa-4039	135	45	years	year	NOUN
ajfa-4039	135	46	old	old	ADJ
ajfa-4039	135	47	and	and	CCONJ
ajfa-4039	135	48	mostly	mostly	ADV
ajfa-4039	135	49	in	in	ADP
ajfa-4039	135	50	their	their	PRON
ajfa-4039	135	51	second	second	ADJ
ajfa-4039	135	52	and	and	CCONJ
ajfa-4039	135	53	third	third	ADJ
ajfa-4039	135	54	year	year	NOUN
ajfa-4039	135	55	of	of	ADP
ajfa-4039	135	56	study	study	NOUN
ajfa-4039	135	57	(	(	PUNCT
ajfa-4039	135	58	87	87	NUM
ajfa-4039	135	59	%	%	NOUN
ajfa-4039	135	60	)	)	PUNCT
ajfa-4039	135	61	.	.	PUNCT
ajfa-4039	136	1	only	only	ADV
ajfa-4039	136	2	eight	eight	NUM
ajfa-4039	136	3	(	(	PUNCT
ajfa-4039	136	4	8)	8)	NUM
ajfa-4039	136	5	respondents	respondent	NOUN
ajfa-4039	136	6	(	(	PUNCT
ajfa-4039	136	7	13	13	NUM
ajfa-4039	136	8	%	%	NOUN
ajfa-4039	136	9	)	)	PUNCT
ajfa-4039	136	10	are	be	AUX
ajfa-4039	136	11	in	in	ADP
ajfa-4039	136	12	their	their	PRON
ajfa-4039	136	13	final	final	ADJ
ajfa-4039	136	14	year	year	NOUN
ajfa-4039	136	15	of	of	ADP
ajfa-4039	136	16	study	study	NOUN
ajfa-4039	136	17	.	.	PUNCT
ajfa-4039	137	1	table	table	NOUN
ajfa-4039	137	2	1	1	NUM
ajfa-4039	137	3	.	.	PUNCT
ajfa-4039	138	1	gender	gender	NOUN
ajfa-4039	138	2	distribution	distribution	NOUN
ajfa-4039	138	3	(	(	PUNCT
ajfa-4039	138	4	n	n	NOUN
ajfa-4039	138	5	=	=	SYM
ajfa-4039	138	6	59	59	NUM
ajfa-4039	138	7	)	)	PUNCT
ajfa-4039	138	8	gender	gender	NOUN
ajfa-4039	138	9	frequency	frequency	NOUN
ajfa-4039	138	10	percentage	percentage	NOUN
ajfa-4039	138	11	male	male	NOUN
ajfa-4039	138	12	17	17	NUM
ajfa-4039	138	13	29	29	NUM
ajfa-4039	138	14	female	female	NOUN
ajfa-4039	138	15	42	42	NUM
ajfa-4039	138	16	71	71	NUM
ajfa-4039	138	17	total	total	NOUN
ajfa-4039	138	18	59	59	NUM
ajfa-4039	138	19	100	100	NUM
ajfa-4039	138	20	table	table	NOUN
ajfa-4039	138	21	2	2	NUM
ajfa-4039	138	22	.	.	X
ajfa-4039	138	23	age	age	NOUN
ajfa-4039	138	24	distribution	distribution	NOUN
ajfa-4039	138	25	(	(	PUNCT
ajfa-4039	138	26	n=59	n=59	X
ajfa-4039	138	27	)	)	PUNCT
ajfa-4039	138	28	range	range	NOUN
ajfa-4039	138	29	frequency	frequency	NOUN
ajfa-4039	138	30	percentage	percentage	NOUN
ajfa-4039	138	31	15	15	NUM
ajfa-4039	138	32	19	19	NUM
ajfa-4039	138	33	1	1	NUM
ajfa-4039	138	34	2	2	NUM
ajfa-4039	138	35	20	20	NUM
ajfa-4039	138	36	24	24	NUM
ajfa-4039	138	37	56	56	NUM
ajfa-4039	138	38	95	95	NUM
ajfa-4039	138	39	25	25	NUM
ajfa-4039	138	40	–	–	PUNCT
ajfa-4039	138	41	34	34	NUM
ajfa-4039	138	42	2	2	NUM
ajfa-4039	138	43	3	3	NUM
ajfa-4039	138	44	total	total	NOUN
ajfa-4039	138	45	59	59	NUM
ajfa-4039	138	46	100	100	NUM
ajfa-4039	138	47	table	table	NOUN
ajfa-4039	138	48	3	3	NUM
ajfa-4039	138	49	.	.	NOUN
ajfa-4039	138	50	year	year	NOUN
ajfa-4039	138	51	of	of	ADP
ajfa-4039	138	52	study	study	NOUN
ajfa-4039	138	53	distribution	distribution	NOUN
ajfa-4039	138	54	(	(	PUNCT
ajfa-4039	138	55	n	n	NOUN
ajfa-4039	138	56	=	=	SYM
ajfa-4039	138	57	59	59	NUM
ajfa-4039	138	58	)	)	PUNCT
ajfa-4039	138	59	year	year	NOUN
ajfa-4039	138	60	of	of	ADP
ajfa-4039	138	61	study	study	NOUN
ajfa-4039	138	62	no	no	DET
ajfa-4039	138	63	%	%	NOUN
ajfa-4039	138	64	2nd	2nd	NOUN
ajfa-4039	138	65	24	24	NUM
ajfa-4039	138	66	41	41	NUM
ajfa-4039	138	67	3rd	3rd	ADJ
ajfa-4039	138	68	27	27	NUM
ajfa-4039	138	69	46	46	NUM
ajfa-4039	138	70	4th	4th	ADJ
ajfa-4039	138	71	8	8	NUM
ajfa-4039	138	72	13	13	NUM
ajfa-4039	138	73	total	total	NOUN
ajfa-4039	138	74	59	59	NUM
ajfa-4039	138	75	100	100	NUM
ajfa-4039	138	76	asian	asian	ADJ
ajfa-4039	138	77	journal	journal	NOUN
ajfa-4039	138	78	of	of	ADP
ajfa-4039	138	79	finance	finance	PROPN
ajfa-4039	138	80	&	&	CCONJ
ajfa-4039	138	81	accounting	accounting	PROPN
ajfa-4039	138	82	issn	issn	PROPN
ajfa-4039	138	83	1946	1946	NUM
ajfa-4039	138	84	-	-	PUNCT
ajfa-4039	138	85	052x	052x	NOUN
ajfa-4039	138	86	2013	2013	NUM
ajfa-4039	138	87	,	,	PUNCT
ajfa-4039	138	88	vol	vol	NOUN
ajfa-4039	138	89	.	.	PROPN
ajfa-4039	138	90	5	5	NUM
ajfa-4039	138	91	,	,	PUNCT
ajfa-4039	138	92	no	no	INTJ
ajfa-4039	138	93	.	.	NOUN
ajfa-4039	138	94	2	2	NUM
ajfa-4039	138	95	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-4039	138	96	94	94	NUM
ajfa-4039	138	97	table	table	NOUN
ajfa-4039	138	98	4	4	NUM
ajfa-4039	138	99	below	below	ADV
ajfa-4039	138	100	shows	show	VERB
ajfa-4039	138	101	the	the	DET
ajfa-4039	138	102	distributions	distribution	NOUN
ajfa-4039	138	103	of	of	ADP
ajfa-4039	138	104	respondents	respondent	NOUN
ajfa-4039	138	105	according	accord	VERB
ajfa-4039	138	106	to	to	ADP
ajfa-4039	138	107	their	their	PRON
ajfa-4039	138	108	currently	currently	ADV
ajfa-4039	138	109	enrolled	enrol	VERB
ajfa-4039	138	110	program	program	NOUN
ajfa-4039	138	111	.	.	PUNCT
ajfa-4039	139	1	it	it	PRON
ajfa-4039	139	2	indicates	indicate	VERB
ajfa-4039	139	3	that	that	SCONJ
ajfa-4039	139	4	almost	almost	ADV
ajfa-4039	139	5	all	all	DET
ajfa-4039	139	6	universities	university	NOUN
ajfa-4039	139	7	offer	offer	VERB
ajfa-4039	139	8	courses	course	NOUN
ajfa-4039	139	9	in	in	ADP
ajfa-4039	139	10	finance	finance	NOUN
ajfa-4039	139	11	with	with	ADP
ajfa-4039	139	12	university	university	NOUN
ajfa-4039	139	13	c	c	PROPN
ajfa-4039	139	14	having	have	VERB
ajfa-4039	139	15	the	the	DET
ajfa-4039	139	16	highest	high	ADJ
ajfa-4039	139	17	number	number	NOUN
ajfa-4039	139	18	of	of	ADP
ajfa-4039	139	19	students	student	NOUN
ajfa-4039	139	20	enrolling	enrol	VERB
ajfa-4039	139	21	for	for	ADP
ajfa-4039	139	22	the	the	DET
ajfa-4039	139	23	course	course	NOUN
ajfa-4039	139	24	.	.	PUNCT
ajfa-4039	140	1	university	university	NOUN
ajfa-4039	140	2	b	b	PROPN
ajfa-4039	140	3	being	be	AUX
ajfa-4039	140	4	the	the	DET
ajfa-4039	140	5	sole	sole	ADJ
ajfa-4039	140	6	full	full	ADV
ajfa-4039	140	7	-	-	PUNCT
ajfa-4039	140	8	fledged	fledged	ADJ
ajfa-4039	140	9	islamic	islamic	ADJ
ajfa-4039	140	10	university	university	NOUN
ajfa-4039	140	11	in	in	ADP
ajfa-4039	140	12	the	the	DET
ajfa-4039	140	13	country	country	NOUN
ajfa-4039	140	14	is	be	AUX
ajfa-4039	140	15	the	the	DET
ajfa-4039	140	16	only	only	ADJ
ajfa-4039	140	17	university	university	NOUN
ajfa-4039	140	18	providing	provide	VERB
ajfa-4039	140	19	respondents	respondent	NOUN
ajfa-4039	140	20	studying	study	VERB
ajfa-4039	140	21	shari’ah	shari’ah	NOUN
ajfa-4039	140	22	.	.	PUNCT
ajfa-4039	141	1	table	table	NOUN
ajfa-4039	141	2	4	4	NUM
ajfa-4039	141	3	.	.	NUM
ajfa-4039	141	4	enrolled	enrol	VERB
ajfa-4039	141	5	program	program	NOUN
ajfa-4039	141	6	distribution	distribution	NOUN
ajfa-4039	141	7	(	(	PUNCT
ajfa-4039	141	8	n=59	n=59	X
ajfa-4039	141	9	)	)	PUNCT
ajfa-4039	141	10	enrolled	enrol	VERB
ajfa-4039	141	11	program	program	NOUN
ajfa-4039	141	12	(	(	PUNCT
ajfa-4039	141	13	%	%	INTJ
ajfa-4039	141	14	)	)	PUNCT
ajfa-4039	141	15	enrolled	enrol	VERB
ajfa-4039	141	16	program	program	NOUN
ajfa-4039	141	17	(	(	PUNCT
ajfa-4039	141	18	%	%	INTJ
ajfa-4039	141	19	)	)	PUNCT
ajfa-4039	141	20	u.	u.	VERB
ajfa-4039	141	21	a	a	DET
ajfa-4039	141	22	business	business	NOUN
ajfa-4039	141	23	administration	administration	NOUN
ajfa-4039	141	24	5	5	NUM
ajfa-4039	141	25	economics	economic	NOUN
ajfa-4039	141	26	2	2	NUM
ajfa-4039	141	27	accounting	accounting	NOUN
ajfa-4039	141	28	&	&	CCONJ
ajfa-4039	141	29	finance	finance	PROPN
ajfa-4039	141	30	18	18	NUM
ajfa-4039	141	31	others	other	NOUN
ajfa-4039	141	32	2	2	NUM
ajfa-4039	141	33	u.	u.	PROPN
ajfa-4039	141	34	b	b	PROPN
ajfa-4039	141	35	islamic	islamic	PROPN
ajfa-4039	141	36	finance	finance	PROPN
ajfa-4039	141	37	18	18	NUM
ajfa-4039	141	38	business	business	NOUN
ajfa-4039	141	39	management	management	NOUN
ajfa-4039	141	40	3	3	NUM
ajfa-4039	141	41	shari’ah	shari’ah	NOUN
ajfa-4039	141	42	14	14	NUM
ajfa-4039	141	43	others	other	NOUN
ajfa-4039	141	44	5	5	NUM
ajfa-4039	141	45	u.	u.	NOUN
ajfa-4039	141	46	c	c	NOUN
ajfa-4039	141	47	accounting	accounting	NOUN
ajfa-4039	141	48	management	management	PROPN
ajfa-4039	141	49	finance	finance	PROPN
ajfa-4039	141	50	&	&	CCONJ
ajfa-4039	141	51	commerce	commerce	PROPN
ajfa-4039	141	52	2	2	NUM
ajfa-4039	141	53	others	other	NOUN
ajfa-4039	141	54	finance	finance	VERB
ajfa-4039	141	55	31	31	NUM
ajfa-4039	141	56	table	table	NOUN
ajfa-4039	141	57	5	5	NUM
ajfa-4039	141	58	.	.	PUNCT
ajfa-4039	142	1	shari’ah	shari’ah	PROPN
ajfa-4039	142	2	auditor	auditor	PROPN
ajfa-4039	142	3	’s	’s	PART
ajfa-4039	142	4	role	role	NOUN
ajfa-4039	142	5	(	(	PUNCT
ajfa-4039	142	6	n=59	n=59	X
ajfa-4039	142	7	)	)	PUNCT
ajfa-4039	142	8	shari’ah	shari’ah	NOUN
ajfa-4039	142	9	auditors	auditor	NOUN
ajfa-4039	142	10	role	role	NOUN
ajfa-4039	142	11	(	(	PUNCT
ajfa-4039	142	12	%	%	INTJ
ajfa-4039	142	13	)	)	PUNCT
ajfa-4039	142	14	a	a	NOUN
ajfa-4039	142	15	)	)	PUNCT
ajfa-4039	142	16	to	to	PART
ajfa-4039	142	17	express	express	VERB
ajfa-4039	142	18	an	an	DET
ajfa-4039	142	19	opinion	opinion	NOUN
ajfa-4039	142	20	on	on	ADP
ajfa-4039	142	21	the	the	DET
ajfa-4039	142	22	true	true	ADJ
ajfa-4039	142	23	and	and	CCONJ
ajfa-4039	142	24	fair	fair	ADJ
ajfa-4039	142	25	view	view	NOUN
ajfa-4039	142	26	of	of	ADP
ajfa-4039	142	27	the	the	DET
ajfa-4039	142	28	financial	financial	ADJ
ajfa-4039	142	29	statements	statement	NOUN
ajfa-4039	142	30	36	36	NUM
ajfa-4039	142	31	%	%	NOUN
ajfa-4039	142	32	b	b	NOUN
ajfa-4039	142	33	)	)	PUNCT
ajfa-4039	142	34	to	to	PART
ajfa-4039	142	35	check	check	VERB
ajfa-4039	142	36	that	that	SCONJ
ajfa-4039	142	37	ifis	ifis	PROPN
ajfa-4039	142	38	activities	activity	NOUN
ajfa-4039	142	39	are	be	AUX
ajfa-4039	142	40	shari’ah	shari’ah	NOUN
ajfa-4039	142	41	compliant	compliant	ADJ
ajfa-4039	142	42	24	24	NUM
ajfa-4039	142	43	%	%	NOUN
ajfa-4039	142	44	c	c	NOUN
ajfa-4039	142	45	)	)	PUNCT
ajfa-4039	142	46	both	both	DET
ajfa-4039	142	47	40	40	NUM
ajfa-4039	142	48	%	%	NOUN
ajfa-4039	142	49	asian	asian	ADJ
ajfa-4039	142	50	journal	journal	NOUN
ajfa-4039	142	51	of	of	ADP
ajfa-4039	142	52	finance	finance	PROPN
ajfa-4039	142	53	&	&	CCONJ
ajfa-4039	142	54	accounting	accounting	PROPN
ajfa-4039	142	55	issn	issn	PROPN
ajfa-4039	142	56	1946	1946	NUM
ajfa-4039	142	57	-	-	PUNCT
ajfa-4039	142	58	052x	052x	NOUN
ajfa-4039	142	59	2013	2013	NUM
ajfa-4039	142	60	,	,	PUNCT
ajfa-4039	142	61	vol	vol	NOUN
ajfa-4039	142	62	.	.	PROPN
ajfa-4039	142	63	5	5	NUM
ajfa-4039	142	64	,	,	PUNCT
ajfa-4039	142	65	no	no	INTJ
ajfa-4039	142	66	.	.	NOUN
ajfa-4039	142	67	2	2	NUM
ajfa-4039	142	68	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-4039	142	69	95	95	NUM
ajfa-4039	142	70	table	table	NOUN
ajfa-4039	142	71	5	5	NUM
ajfa-4039	142	72	above	above	ADV
ajfa-4039	142	73	indicates	indicate	VERB
ajfa-4039	142	74	that	that	SCONJ
ajfa-4039	142	75	only	only	ADV
ajfa-4039	142	76	40	40	NUM
ajfa-4039	142	77	%	%	NOUN
ajfa-4039	142	78	of	of	ADP
ajfa-4039	142	79	the	the	DET
ajfa-4039	142	80	respondents	respondent	NOUN
ajfa-4039	142	81	expect	expect	VERB
ajfa-4039	142	82	shari’ah	shari’ah	NOUN
ajfa-4039	142	83	auditors	auditor	NOUN
ajfa-4039	142	84	to	to	PART
ajfa-4039	142	85	do	do	VERB
ajfa-4039	142	86	both	both	DET
ajfa-4039	142	87	jobs	job	NOUN
ajfa-4039	142	88	of	of	ADP
ajfa-4039	142	89	the	the	DET
ajfa-4039	142	90	normal	normal	ADJ
ajfa-4039	142	91	financial	financial	ADJ
ajfa-4039	142	92	auditors	auditor	NOUN
ajfa-4039	142	93	(	(	PUNCT
ajfa-4039	142	94	i.e.	i.e.	X
ajfa-4039	142	95	expressing	express	VERB
ajfa-4039	142	96	opinion	opinion	NOUN
ajfa-4039	142	97	as	as	ADP
ajfa-4039	142	98	to	to	ADP
ajfa-4039	142	99	whether	whether	SCONJ
ajfa-4039	142	100	the	the	DET
ajfa-4039	142	101	audited	audit	VERB
ajfa-4039	142	102	financial	financial	ADJ
ajfa-4039	142	103	statements	statement	NOUN
ajfa-4039	142	104	provide	provide	VERB
ajfa-4039	142	105	a	a	DET
ajfa-4039	142	106	true	true	ADJ
ajfa-4039	142	107	and	and	CCONJ
ajfa-4039	142	108	fair	fair	ADJ
ajfa-4039	142	109	view	view	NOUN
ajfa-4039	142	110	of	of	ADP
ajfa-4039	142	111	ifi	ifi	PROPN
ajfa-4039	142	112	’s	’s	PART
ajfa-4039	142	113	financial	financial	ADJ
ajfa-4039	142	114	positions	position	NOUN
ajfa-4039	142	115	)	)	PUNCT
ajfa-4039	142	116	and	and	CCONJ
ajfa-4039	142	117	the	the	DET
ajfa-4039	142	118	true	true	ADJ
ajfa-4039	142	119	role	role	NOUN
ajfa-4039	142	120	of	of	ADP
ajfa-4039	142	121	shari’ah	shari’ah	NOUN
ajfa-4039	142	122	auditors	auditor	NOUN
ajfa-4039	142	123	(	(	PUNCT
ajfa-4039	142	124	i.e.	i.e.	X
ajfa-4039	142	125	checking	check	VERB
ajfa-4039	142	126	ifi	ifi	PROPN
ajfa-4039	142	127	’s	’s	PART
ajfa-4039	142	128	shari’ah	shari’ah	PROPN
ajfa-4039	142	129	compliance	compliance	NOUN
ajfa-4039	142	130	)	)	PUNCT
ajfa-4039	142	131	.	.	PUNCT
ajfa-4039	143	1	this	this	PRON
ajfa-4039	143	2	implies	imply	VERB
ajfa-4039	143	3	that	that	SCONJ
ajfa-4039	143	4	majority	majority	NOUN
ajfa-4039	143	5	of	of	ADP
ajfa-4039	143	6	undergraduate	undergraduate	ADJ
ajfa-4039	143	7	students	student	NOUN
ajfa-4039	143	8	surveyed	survey	VERB
ajfa-4039	143	9	(	(	PUNCT
ajfa-4039	143	10	60	60	NUM
ajfa-4039	143	11	%	%	NOUN
ajfa-4039	143	12	)	)	PUNCT
ajfa-4039	143	13	are	be	AUX
ajfa-4039	143	14	not	not	PART
ajfa-4039	143	15	aware	aware	ADJ
ajfa-4039	143	16	of	of	ADP
ajfa-4039	143	17	what	what	PRON
ajfa-4039	143	18	the	the	DET
ajfa-4039	143	19	precise	precise	ADJ
ajfa-4039	143	20	role	role	NOUN
ajfa-4039	143	21	of	of	ADP
ajfa-4039	143	22	shari’ah	shari’ah	NOUN
ajfa-4039	143	23	auditors	auditor	NOUN
ajfa-4039	143	24	.	.	PUNCT
ajfa-4039	144	1	this	this	PRON
ajfa-4039	144	2	is	be	AUX
ajfa-4039	144	3	unsurprising	unsurprising	ADJ
ajfa-4039	144	4	as	as	SCONJ
ajfa-4039	144	5	there	there	PRON
ajfa-4039	144	6	are	be	VERB
ajfa-4039	144	7	no	no	DET
ajfa-4039	144	8	specific	specific	ADJ
ajfa-4039	144	9	academic	academic	ADJ
ajfa-4039	144	10	courses	course	NOUN
ajfa-4039	144	11	or	or	CCONJ
ajfa-4039	144	12	sections	section	NOUN
ajfa-4039	144	13	in	in	ADP
ajfa-4039	144	14	any	any	DET
ajfa-4039	144	15	courses	course	NOUN
ajfa-4039	144	16	that	that	PRON
ajfa-4039	144	17	touch	touch	VERB
ajfa-4039	144	18	on	on	ADP
ajfa-4039	144	19	shari’ah	shari’ah	PROPN
ajfa-4039	144	20	auditing	auditing	NOUN
ajfa-4039	144	21	.	.	PUNCT
ajfa-4039	145	1	the	the	DET
ajfa-4039	145	2	40	40	NUM
ajfa-4039	145	3	%	%	NOUN
ajfa-4039	145	4	view	view	NOUN
ajfa-4039	145	5	is	be	AUX
ajfa-4039	145	6	however	however	ADV
ajfa-4039	145	7	commendable	commendable	ADJ
ajfa-4039	145	8	as	as	SCONJ
ajfa-4039	145	9	their	their	PRON
ajfa-4039	145	10	understanding	understanding	NOUN
ajfa-4039	145	11	is	be	AUX
ajfa-4039	145	12	apparently	apparently	ADV
ajfa-4039	145	13	based	base	VERB
ajfa-4039	145	14	on	on	ADP
ajfa-4039	145	15	piecemeal	piecemeal	ADJ
ajfa-4039	145	16	knowledge	knowledge	NOUN
ajfa-4039	145	17	of	of	ADP
ajfa-4039	145	18	conventional	conventional	ADJ
ajfa-4039	145	19	auditing	auditing	NOUN
ajfa-4039	145	20	and	and	CCONJ
ajfa-4039	145	21	shari’ah	shari’ah	PROPN
ajfa-4039	145	22	in	in	ADP
ajfa-4039	145	23	isolation	isolation	NOUN
ajfa-4039	145	24	.	.	PUNCT
ajfa-4039	146	1	table	table	NOUN
ajfa-4039	146	2	6	6	NUM
ajfa-4039	146	3	.	.	PUNCT
ajfa-4039	147	1	characteristics	characteristic	NOUN
ajfa-4039	147	2	of	of	ADP
ajfa-4039	147	3	shari’ah	shari’ah	PROPN
ajfa-4039	147	4	auditors	auditor	NOUN
ajfa-4039	147	5	characteristics	characteristic	NOUN
ajfa-4039	147	6	(	(	PUNCT
ajfa-4039	147	7	%	%	INTJ
ajfa-4039	147	8	)	)	PUNCT
ajfa-4039	147	9	honesty	honesty	NOUN
ajfa-4039	147	10	92	92	NUM
ajfa-4039	147	11	accountability	accountability	NOUN
ajfa-4039	147	12	81	81	NUM
ajfa-4039	147	13	highly	highly	ADV
ajfa-4039	147	14	ethical	ethical	ADJ
ajfa-4039	147	15	78	78	NUM
ajfa-4039	147	16	confidentiality	confidentiality	NOUN
ajfa-4039	147	17	68	68	NUM
ajfa-4039	147	18	competency	competency	NOUN
ajfa-4039	147	19	64	64	NUM
ajfa-4039	147	20	independence	independence	NOUN
ajfa-4039	147	21	41	41	NUM
ajfa-4039	147	22	respondent	respondent	NOUN
ajfa-4039	147	23	’s	’s	PART
ajfa-4039	147	24	views	view	NOUN
ajfa-4039	147	25	on	on	ADP
ajfa-4039	147	26	the	the	DET
ajfa-4039	147	27	characteristics	characteristic	NOUN
ajfa-4039	147	28	of	of	ADP
ajfa-4039	147	29	a	a	DET
ajfa-4039	147	30	shari’ah	shari’ah	NOUN
ajfa-4039	147	31	auditor	auditor	NOUN
ajfa-4039	147	32	(	(	PUNCT
ajfa-4039	147	33	based	base	VERB
ajfa-4039	147	34	on	on	ADP
ajfa-4039	147	35	aaoifi	aaoifi	NOUN
ajfa-4039	147	36	)	)	PUNCT
ajfa-4039	147	37	indicate	indicate	VERB
ajfa-4039	147	38	high	high	ADJ
ajfa-4039	147	39	awareness	awareness	NOUN
ajfa-4039	147	40	among	among	ADP
ajfa-4039	147	41	brunei	brunei	PROPN
ajfa-4039	147	42	undergraduate	undergraduate	NOUN
ajfa-4039	147	43	students	student	NOUN
ajfa-4039	147	44	towards	towards	ADP
ajfa-4039	147	45	the	the	DET
ajfa-4039	147	46	expected	expect	VERB
ajfa-4039	147	47	characteristics	characteristic	NOUN
ajfa-4039	147	48	traits	trait	NOUN
ajfa-4039	147	49	of	of	ADP
ajfa-4039	147	50	shari’ah	shari’ah	NOUN
ajfa-4039	147	51	auditors	auditor	NOUN
ajfa-4039	147	52	.	.	PUNCT
ajfa-4039	148	1	they	they	PRON
ajfa-4039	148	2	ranked	rank	VERB
ajfa-4039	148	3	honesty	honesty	NOUN
ajfa-4039	148	4	as	as	ADP
ajfa-4039	148	5	the	the	DET
ajfa-4039	148	6	first	first	ADJ
ajfa-4039	148	7	expected	expect	VERB
ajfa-4039	148	8	trait	trait	NOUN
ajfa-4039	148	9	(	(	PUNCT
ajfa-4039	148	10	92	92	NUM
ajfa-4039	148	11	%	%	NOUN
ajfa-4039	148	12	)	)	PUNCT
ajfa-4039	148	13	,	,	PUNCT
ajfa-4039	148	14	followed	follow	VERB
ajfa-4039	148	15	by	by	ADP
ajfa-4039	148	16	accountability	accountability	NOUN
ajfa-4039	148	17	(	(	PUNCT
ajfa-4039	148	18	81	81	NUM
ajfa-4039	148	19	%	%	NOUN
ajfa-4039	148	20	)	)	PUNCT
ajfa-4039	148	21	,	,	PUNCT
ajfa-4039	148	22	highly	highly	ADV
ajfa-4039	148	23	ethical	ethical	ADJ
ajfa-4039	148	24	(	(	PUNCT
ajfa-4039	148	25	78	78	NUM
ajfa-4039	148	26	%	%	NOUN
ajfa-4039	148	27	)	)	PUNCT
ajfa-4039	148	28	,	,	PUNCT
ajfa-4039	148	29	confidentiality	confidentiality	NOUN
ajfa-4039	148	30	(	(	PUNCT
ajfa-4039	148	31	68	68	NUM
ajfa-4039	148	32	%	%	NOUN
ajfa-4039	148	33	)	)	PUNCT
ajfa-4039	148	34	,	,	PUNCT
ajfa-4039	148	35	competency	competency	NOUN
ajfa-4039	148	36	(	(	PUNCT
ajfa-4039	148	37	64	64	NUM
ajfa-4039	148	38	%	%	NOUN
ajfa-4039	148	39	)	)	PUNCT
ajfa-4039	148	40	and	and	CCONJ
ajfa-4039	148	41	the	the	DET
ajfa-4039	148	42	least	least	ADJ
ajfa-4039	148	43	is	be	AUX
ajfa-4039	148	44	independence	independence	NOUN
ajfa-4039	148	45	(	(	PUNCT
ajfa-4039	148	46	41	41	NUM
ajfa-4039	148	47	%	%	NOUN
ajfa-4039	148	48	)	)	PUNCT
ajfa-4039	148	49	.	.	PUNCT
ajfa-4039	149	1	the	the	DET
ajfa-4039	149	2	low	low	ADJ
ajfa-4039	149	3	scoring	scoring	NOUN
ajfa-4039	149	4	on	on	ADP
ajfa-4039	149	5	independence	independence	NOUN
ajfa-4039	149	6	trait	trait	NOUN
ajfa-4039	149	7	could	could	AUX
ajfa-4039	149	8	potentially	potentially	ADV
ajfa-4039	149	9	be	be	AUX
ajfa-4039	149	10	attributed	attribute	VERB
ajfa-4039	149	11	to	to	ADP
ajfa-4039	149	12	their	their	PRON
ajfa-4039	149	13	misconception	misconception	NOUN
ajfa-4039	149	14	with	with	ADP
ajfa-4039	149	15	regards	regard	NOUN
ajfa-4039	149	16	to	to	ADP
ajfa-4039	149	17	the	the	DET
ajfa-4039	149	18	status	status	NOUN
ajfa-4039	149	19	of	of	ADP
ajfa-4039	149	20	shari’ah	shari’ah	PROPN
ajfa-4039	149	21	auditor	auditor	NOUN
ajfa-4039	149	22	being	be	AUX
ajfa-4039	149	23	part	part	NOUN
ajfa-4039	149	24	of	of	ADP
ajfa-4039	149	25	the	the	DET
ajfa-4039	149	26	company	company	NOUN
ajfa-4039	149	27	,	,	PUNCT
ajfa-4039	149	28	equivalent	equivalent	ADJ
ajfa-4039	149	29	to	to	ADP
ajfa-4039	149	30	the	the	DET
ajfa-4039	149	31	internal	internal	ADJ
ajfa-4039	149	32	auditor	auditor	NOUN
ajfa-4039	149	33	or	or	CCONJ
ajfa-4039	149	34	company	company	NOUN
ajfa-4039	149	35	’s	’s	PART
ajfa-4039	149	36	shari’ah	shari’ah	PROPN
ajfa-4039	149	37	advisors	advisor	NOUN
ajfa-4039	149	38	.	.	PUNCT
ajfa-4039	150	1	asian	asian	ADJ
ajfa-4039	150	2	journal	journal	PROPN
ajfa-4039	150	3	of	of	ADP
ajfa-4039	150	4	finance	finance	PROPN
ajfa-4039	150	5	&	&	CCONJ
ajfa-4039	150	6	accounting	accounting	PROPN
ajfa-4039	150	7	issn	issn	PROPN
ajfa-4039	150	8	1946	1946	NUM
ajfa-4039	150	9	-	-	PUNCT
ajfa-4039	150	10	052x	052x	NOUN
ajfa-4039	150	11	2013	2013	NUM
ajfa-4039	150	12	,	,	PUNCT
ajfa-4039	150	13	vol	vol	NOUN
ajfa-4039	150	14	.	.	PROPN
ajfa-4039	150	15	5	5	NUM
ajfa-4039	150	16	,	,	PUNCT
ajfa-4039	150	17	no	no	INTJ
ajfa-4039	150	18	.	.	NOUN
ajfa-4039	150	19	2	2	NUM
ajfa-4039	150	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-4039	150	21	96	96	NUM
ajfa-4039	150	22	table	table	NOUN
ajfa-4039	150	23	7	7	NUM
ajfa-4039	150	24	.	.	PUNCT
ajfa-4039	151	1	knowledge	knowledge	NOUN
ajfa-4039	151	2	needed	need	VERB
ajfa-4039	151	3	in	in	ADP
ajfa-4039	151	4	a	a	DET
ajfa-4039	151	5	shari’ah	shari’ah	NOUN
ajfa-4039	151	6	audit	audit	NOUN
ajfa-4039	151	7	profession	profession	NOUN
ajfa-4039	151	8	discipline	discipline	NOUN
ajfa-4039	151	9	%	%	NOUN
ajfa-4039	151	10	islamic	islamic	PROPN
ajfa-4039	151	11	finance	finance	PROPN
ajfa-4039	151	12	93	93	NUM
ajfa-4039	151	13	shari’ah	shari’ah	NOUN
ajfa-4039	151	14	92	92	NUM
ajfa-4039	151	15	auditing	auditing	NOUN
ajfa-4039	151	16	81	81	NUM
ajfa-4039	151	17	accounting	account	VERB
ajfa-4039	151	18	78	78	NUM
ajfa-4039	151	19	conventional	conventional	ADJ
ajfa-4039	151	20	finance	finance	NOUN
ajfa-4039	151	21	53	53	NUM
ajfa-4039	151	22	students	student	NOUN
ajfa-4039	151	23	were	be	AUX
ajfa-4039	151	24	also	also	ADV
ajfa-4039	151	25	asked	ask	VERB
ajfa-4039	151	26	of	of	ADP
ajfa-4039	151	27	their	their	PRON
ajfa-4039	151	28	views	view	NOUN
ajfa-4039	151	29	with	with	ADP
ajfa-4039	151	30	regards	regard	NOUN
ajfa-4039	151	31	to	to	ADP
ajfa-4039	151	32	the	the	DET
ajfa-4039	151	33	necessary	necessary	ADJ
ajfa-4039	151	34	knowledge	knowledge	NOUN
ajfa-4039	151	35	background	background	NOUN
ajfa-4039	151	36	to	to	PART
ajfa-4039	151	37	become	become	VERB
ajfa-4039	151	38	shari’ah	shari’ah	NOUN
ajfa-4039	151	39	auditor	auditor	NOUN
ajfa-4039	151	40	.	.	PUNCT
ajfa-4039	152	1	they	they	PRON
ajfa-4039	152	2	ranked	rank	VERB
ajfa-4039	152	3	islamic	islamic	ADJ
ajfa-4039	152	4	finance	finance	NOUN
ajfa-4039	152	5	as	as	ADP
ajfa-4039	152	6	the	the	DET
ajfa-4039	152	7	most	most	ADV
ajfa-4039	152	8	important	important	ADJ
ajfa-4039	152	9	knowledge	knowledge	NOUN
ajfa-4039	152	10	background	background	NOUN
ajfa-4039	152	11	(	(	PUNCT
ajfa-4039	152	12	93	93	NUM
ajfa-4039	152	13	%	%	NOUN
ajfa-4039	152	14	)	)	PUNCT
ajfa-4039	152	15	followed	follow	VERB
ajfa-4039	152	16	by	by	ADP
ajfa-4039	152	17	shari’ah	shari’ah	PROPN
ajfa-4039	152	18	(	(	PUNCT
ajfa-4039	152	19	92	92	NUM
ajfa-4039	152	20	%	%	NOUN
ajfa-4039	152	21	)	)	PUNCT
ajfa-4039	152	22	,	,	PUNCT
ajfa-4039	152	23	auditing	auditing	NOUN
ajfa-4039	152	24	(	(	PUNCT
ajfa-4039	152	25	81	81	NUM
ajfa-4039	152	26	%	%	NOUN
ajfa-4039	152	27	)	)	PUNCT
ajfa-4039	152	28	,	,	PUNCT
ajfa-4039	152	29	accounting	account	VERB
ajfa-4039	152	30	(	(	PUNCT
ajfa-4039	152	31	78	78	NUM
ajfa-4039	152	32	%	%	NOUN
ajfa-4039	152	33	)	)	PUNCT
ajfa-4039	152	34	and	and	CCONJ
ajfa-4039	152	35	the	the	DET
ajfa-4039	152	36	least	least	ADV
ajfa-4039	152	37	important	important	ADJ
ajfa-4039	152	38	is	be	AUX
ajfa-4039	152	39	conventional	conventional	ADJ
ajfa-4039	152	40	finance	finance	NOUN
ajfa-4039	152	41	(	(	PUNCT
ajfa-4039	152	42	53	53	NUM
ajfa-4039	152	43	%	%	NOUN
ajfa-4039	152	44	)	)	PUNCT
ajfa-4039	152	45	.	.	PUNCT
ajfa-4039	153	1	this	this	PRON
ajfa-4039	153	2	reflects	reflect	VERB
ajfa-4039	153	3	student	student	NOUN
ajfa-4039	153	4	’s	’s	PART
ajfa-4039	153	5	single	single	ADJ
ajfa-4039	153	6	-	-	PUNCT
ajfa-4039	153	7	sided	sided	ADJ
ajfa-4039	153	8	views	view	NOUN
ajfa-4039	153	9	whereby	whereby	SCONJ
ajfa-4039	153	10	checking	check	VERB
ajfa-4039	153	11	on	on	ADP
ajfa-4039	153	12	shari’ah	shari’ah	NOUN
ajfa-4039	153	13	compliance	compliance	NOUN
ajfa-4039	153	14	to	to	ADP
ajfa-4039	153	15	them	they	PRON
ajfa-4039	153	16	requires	require	VERB
ajfa-4039	153	17	little	little	ADJ
ajfa-4039	153	18	,	,	PUNCT
ajfa-4039	153	19	if	if	SCONJ
ajfa-4039	153	20	not	not	PART
ajfa-4039	153	21	none	none	NOUN
ajfa-4039	153	22	of	of	ADP
ajfa-4039	153	23	conventional	conventional	ADJ
ajfa-4039	153	24	finance	finance	NOUN
ajfa-4039	153	25	knowledge	knowledge	NOUN
ajfa-4039	153	26	.	.	PUNCT
ajfa-4039	154	1	this	this	DET
ajfa-4039	154	2	view	view	NOUN
ajfa-4039	154	3	effectively	effectively	ADV
ajfa-4039	154	4	disregards	disregard	VERB
ajfa-4039	154	5	the	the	DET
ajfa-4039	154	6	fact	fact	NOUN
ajfa-4039	154	7	that	that	SCONJ
ajfa-4039	154	8	islamic	islamic	ADJ
ajfa-4039	154	9	finance	finance	NOUN
ajfa-4039	154	10	knowledge	knowledge	NOUN
ajfa-4039	154	11	is	be	AUX
ajfa-4039	154	12	primarily	primarily	ADV
ajfa-4039	154	13	developed	develop	VERB
ajfa-4039	154	14	based	base	VERB
ajfa-4039	154	15	on	on	ADP
ajfa-4039	154	16	conventional	conventional	ADJ
ajfa-4039	154	17	finance	finance	NOUN
ajfa-4039	154	18	techniques	technique	NOUN
ajfa-4039	154	19	modified	modify	VERB
ajfa-4039	154	20	to	to	PART
ajfa-4039	154	21	suit	suit	VERB
ajfa-4039	154	22	shari’ah	shari’ah	NOUN
ajfa-4039	154	23	requirements	requirement	NOUN
ajfa-4039	154	24	.	.	PUNCT
ajfa-4039	155	1	knowing	know	VERB
ajfa-4039	155	2	both	both	DET
ajfa-4039	155	3	dimensions	dimension	NOUN
ajfa-4039	155	4	of	of	ADP
ajfa-4039	155	5	finance	finance	NOUN
ajfa-4039	155	6	essentially	essentially	ADV
ajfa-4039	155	7	enables	enable	VERB
ajfa-4039	155	8	shari’ah	shari’ah	NOUN
ajfa-4039	155	9	auditors	auditor	NOUN
ajfa-4039	155	10	to	to	PART
ajfa-4039	155	11	analyze	analyze	VERB
ajfa-4039	155	12	financial	financial	ADJ
ajfa-4039	155	13	transactions	transaction	NOUN
ajfa-4039	155	14	and	and	CCONJ
ajfa-4039	155	15	subsequently	subsequently	ADV
ajfa-4039	155	16	check	check	VERB
ajfa-4039	155	17	on	on	ADP
ajfa-4039	155	18	shari’ah	shari’ah	NOUN
ajfa-4039	155	19	compliance	compliance	NOUN
ajfa-4039	155	20	more	more	ADV
ajfa-4039	155	21	effectively	effectively	ADV
ajfa-4039	155	22	.	.	PUNCT
ajfa-4039	156	1	the	the	DET
ajfa-4039	156	2	final	final	ADJ
ajfa-4039	156	3	part	part	NOUN
ajfa-4039	156	4	of	of	ADP
ajfa-4039	156	5	the	the	DET
ajfa-4039	156	6	questionnaire	questionnaire	NOUN
ajfa-4039	156	7	deals	deal	VERB
ajfa-4039	156	8	with	with	ADP
ajfa-4039	156	9	questions	question	NOUN
ajfa-4039	156	10	of	of	ADP
ajfa-4039	156	11	whether	whether	SCONJ
ajfa-4039	156	12	the	the	DET
ajfa-4039	156	13	profession	profession	NOUN
ajfa-4039	156	14	of	of	ADP
ajfa-4039	156	15	shari’ah	shari’ah	PROPN
ajfa-4039	156	16	auditor	auditor	NOUN
ajfa-4039	156	17	should	should	AUX
ajfa-4039	156	18	be	be	AUX
ajfa-4039	156	19	further	far	ADV
ajfa-4039	156	20	emphasized	emphasize	VERB
ajfa-4039	156	21	in	in	ADP
ajfa-4039	156	22	the	the	DET
ajfa-4039	156	23	muslims	muslims	PROPN
ajfa-4039	156	24	dominated	dominate	VERB
ajfa-4039	156	25	country	country	NOUN
ajfa-4039	156	26	and	and	CCONJ
ajfa-4039	156	27	the	the	DET
ajfa-4039	156	28	student	student	NOUN
ajfa-4039	156	29	’s	’s	PART
ajfa-4039	156	30	view	view	NOUN
ajfa-4039	156	31	of	of	ADP
ajfa-4039	156	32	making	make	VERB
ajfa-4039	156	33	shari’ah	shari’ah	NOUN
ajfa-4039	156	34	auditor	auditor	NOUN
ajfa-4039	156	35	as	as	ADP
ajfa-4039	156	36	a	a	DET
ajfa-4039	156	37	career	career	NOUN
ajfa-4039	156	38	choice	choice	NOUN
ajfa-4039	156	39	.	.	PUNCT
ajfa-4039	157	1	an	an	DET
ajfa-4039	157	2	overwhelming	overwhelming	ADJ
ajfa-4039	157	3	response	response	NOUN
ajfa-4039	157	4	of	of	ADP
ajfa-4039	157	5	91	91	NUM
ajfa-4039	157	6	%	%	NOUN
ajfa-4039	157	7	agrees	agree	VERB
ajfa-4039	157	8	that	that	SCONJ
ajfa-4039	157	9	shari’ah	shari’ah	NOUN
ajfa-4039	157	10	auditing	auditing	NOUN
ajfa-4039	157	11	should	should	AUX
ajfa-4039	157	12	be	be	AUX
ajfa-4039	157	13	properly	properly	ADV
ajfa-4039	157	14	developed	develop	VERB
ajfa-4039	157	15	and	and	CCONJ
ajfa-4039	157	16	the	the	DET
ajfa-4039	157	17	regulatory	regulatory	ADJ
ajfa-4039	157	18	framework	framework	NOUN
ajfa-4039	157	19	and	and	CCONJ
ajfa-4039	157	20	structure	structure	NOUN
ajfa-4039	157	21	must	must	AUX
ajfa-4039	157	22	be	be	AUX
ajfa-4039	157	23	strengthened	strengthen	VERB
ajfa-4039	157	24	.	.	PUNCT
ajfa-4039	158	1	these	these	PRON
ajfa-4039	158	2	necessitate	necessitate	ADJ
ajfa-4039	158	3	for	for	SCONJ
ajfa-4039	158	4	this	this	DET
ajfa-4039	158	5	religious	religious	ADJ
ajfa-4039	158	6	based	base	VERB
ajfa-4039	158	7	profession	profession	NOUN
ajfa-4039	158	8	to	to	PART
ajfa-4039	158	9	provide	provide	VERB
ajfa-4039	158	10	more	more	ADJ
ajfa-4039	158	11	exposure	exposure	NOUN
ajfa-4039	158	12	to	to	ADP
ajfa-4039	158	13	potential	potential	ADJ
ajfa-4039	158	14	participants	participant	NOUN
ajfa-4039	158	15	in	in	ADP
ajfa-4039	158	16	its	its	PRON
ajfa-4039	158	17	labor	labor	NOUN
ajfa-4039	158	18	market	market	NOUN
ajfa-4039	158	19	.	.	PUNCT
ajfa-4039	159	1	among	among	ADP
ajfa-4039	159	2	common	common	ADJ
ajfa-4039	159	3	reason	reason	NOUN
ajfa-4039	159	4	given	give	VERB
ajfa-4039	159	5	by	by	ADP
ajfa-4039	159	6	respondents	respondent	NOUN
ajfa-4039	159	7	in	in	ADP
ajfa-4039	159	8	the	the	DET
ajfa-4039	159	9	questionnaire	questionnaire	NOUN
ajfa-4039	159	10	is	be	AUX
ajfa-4039	159	11	the	the	DET
ajfa-4039	159	12	fact	fact	NOUN
ajfa-4039	159	13	that	that	SCONJ
ajfa-4039	159	14	brunei	brunei	PROPN
ajfa-4039	159	15	is	be	AUX
ajfa-4039	159	16	a	a	DET
ajfa-4039	159	17	country	country	NOUN
ajfa-4039	159	18	established	establish	VERB
ajfa-4039	159	19	under	under	ADP
ajfa-4039	159	20	the	the	DET
ajfa-4039	159	21	malay	malay	NOUN
ajfa-4039	159	22	islamic	islamic	PROPN
ajfa-4039	159	23	monarchy	monarchy	PROPN
ajfa-4039	159	24	system	system	NOUN
ajfa-4039	159	25	,	,	PUNCT
ajfa-4039	159	26	with	with	SCONJ
ajfa-4039	159	27	majority	majority	NOUN
ajfa-4039	159	28	of	of	ADP
ajfa-4039	159	29	the	the	DET
ajfa-4039	159	30	population	population	NOUN
ajfa-4039	159	31	are	be	AUX
ajfa-4039	159	32	muslims	muslims	PROPN
ajfa-4039	159	33	.	.	PUNCT
ajfa-4039	160	1	this	this	PRON
ajfa-4039	160	2	reinforces	reinforce	VERB
ajfa-4039	160	3	the	the	DET
ajfa-4039	160	4	practical	practical	ADJ
ajfa-4039	160	5	imperative	imperative	NOUN
ajfa-4039	160	6	of	of	ADP
ajfa-4039	160	7	properly	properly	ADV
ajfa-4039	160	8	developing	develop	VERB
ajfa-4039	160	9	the	the	DET
ajfa-4039	160	10	islamic	islamic	ADJ
ajfa-4039	160	11	finance	finance	NOUN
ajfa-4039	160	12	and	and	CCONJ
ajfa-4039	160	13	putting	put	VERB
ajfa-4039	160	14	it	it	PRON
ajfa-4039	160	15	in	in	ADP
ajfa-4039	160	16	the	the	DET
ajfa-4039	160	17	mainstream	mainstream	NOUN
ajfa-4039	160	18	financing	financing	NOUN
ajfa-4039	160	19	industry	industry	NOUN
ajfa-4039	160	20	.	.	PUNCT
ajfa-4039	161	1	therefore	therefore	ADV
ajfa-4039	161	2	,	,	PUNCT
ajfa-4039	161	3	having	have	VERB
ajfa-4039	161	4	a	a	DET
ajfa-4039	161	5	sound	sound	NOUN
ajfa-4039	161	6	shari’ah	shari’ah	NOUN
ajfa-4039	161	7	auditing	auditing	NOUN
ajfa-4039	161	8	framework	framework	NOUN
ajfa-4039	161	9	in	in	ADP
ajfa-4039	161	10	fortifying	fortify	VERB
ajfa-4039	161	11	the	the	DET
ajfa-4039	161	12	industry	industry	NOUN
ajfa-4039	161	13	’s	’s	PART
ajfa-4039	161	14	integrity	integrity	NOUN
ajfa-4039	161	15	is	be	AUX
ajfa-4039	161	16	not	not	PART
ajfa-4039	161	17	an	an	DET
ajfa-4039	161	18	option	option	NOUN
ajfa-4039	161	19	to	to	ADP
ajfa-4039	161	20	brunei	brunei	PROPN
ajfa-4039	161	21	.	.	PUNCT
ajfa-4039	162	1	unfortunately	unfortunately	ADV
ajfa-4039	162	2	,	,	PUNCT
ajfa-4039	162	3	nearly	nearly	ADV
ajfa-4039	162	4	three	three	NUM
ajfa-4039	162	5	quarter	quarter	NOUN
ajfa-4039	162	6	of	of	ADP
ajfa-4039	162	7	the	the	DET
ajfa-4039	162	8	respondents	respondent	NOUN
ajfa-4039	162	9	(	(	PUNCT
ajfa-4039	162	10	approximately	approximately	ADV
ajfa-4039	162	11	70	70	NUM
ajfa-4039	162	12	%	%	NOUN
ajfa-4039	162	13	)	)	PUNCT
ajfa-4039	162	14	confirms	confirm	VERB
ajfa-4039	162	15	that	that	SCONJ
ajfa-4039	162	16	they	they	PRON
ajfa-4039	162	17	are	be	AUX
ajfa-4039	162	18	not	not	PART
ajfa-4039	162	19	aware	aware	ADJ
ajfa-4039	162	20	of	of	ADP
ajfa-4039	162	21	shari’ah	shari’ah	NOUN
ajfa-4039	162	22	audit	audit	NOUN
ajfa-4039	162	23	being	be	AUX
ajfa-4039	162	24	another	another	DET
ajfa-4039	162	25	profession	profession	NOUN
ajfa-4039	162	26	available	available	ADJ
ajfa-4039	162	27	in	in	ADP
ajfa-4039	162	28	their	their	PRON
ajfa-4039	162	29	career	career	NOUN
ajfa-4039	162	30	choice	choice	NOUN
ajfa-4039	162	31	list	list	NOUN
ajfa-4039	162	32	.	.	PUNCT
ajfa-4039	163	1	a	a	DET
ajfa-4039	163	2	heartening	heartening	ADJ
ajfa-4039	163	3	rate	rate	NOUN
ajfa-4039	163	4	of	of	ADP
ajfa-4039	163	5	60	60	NUM
ajfa-4039	163	6	%	%	NOUN
ajfa-4039	163	7	of	of	ADP
ajfa-4039	163	8	the	the	DET
ajfa-4039	163	9	respondents	respondent	NOUN
ajfa-4039	163	10	however	however	ADV
ajfa-4039	163	11	plans	plan	VERB
ajfa-4039	163	12	to	to	PART
ajfa-4039	163	13	consider	consider	VERB
ajfa-4039	163	14	shari’ah	shari’ah	NOUN
ajfa-4039	163	15	audit	audit	NOUN
ajfa-4039	163	16	as	as	ADP
ajfa-4039	163	17	their	their	PRON
ajfa-4039	163	18	prospect	prospect	NOUN
ajfa-4039	163	19	career	career	NOUN
ajfa-4039	163	20	upon	upon	SCONJ
ajfa-4039	163	21	graduation	graduation	NOUN
ajfa-4039	163	22	.	.	PUNCT
ajfa-4039	164	1	these	these	DET
ajfa-4039	164	2	results	result	NOUN
ajfa-4039	164	3	should	should	AUX
ajfa-4039	164	4	send	send	VERB
ajfa-4039	164	5	a	a	DET
ajfa-4039	164	6	clear	clear	ADJ
ajfa-4039	164	7	alarming	alarming	ADJ
ajfa-4039	164	8	signal	signal	NOUN
ajfa-4039	164	9	to	to	ADP
ajfa-4039	164	10	the	the	DET
ajfa-4039	164	11	bruneian	bruneian	ADJ
ajfa-4039	164	12	government	government	NOUN
ajfa-4039	164	13	as	as	SCONJ
ajfa-4039	164	14	the	the	DET
ajfa-4039	164	15	development	development	NOUN
ajfa-4039	164	16	of	of	ADP
ajfa-4039	164	17	this	this	DET
ajfa-4039	164	18	religiously	religiously	ADV
ajfa-4039	164	19	based	base	VERB
ajfa-4039	164	20	industry	industry	NOUN
ajfa-4039	164	21	is	be	AUX
ajfa-4039	164	22	known	know	VERB
ajfa-4039	164	23	to	to	PART
ajfa-4039	164	24	be	be	AUX
ajfa-4039	164	25	a	a	DET
ajfa-4039	164	26	function	function	NOUN
ajfa-4039	164	27	of	of	ADP
ajfa-4039	164	28	human	human	ADJ
ajfa-4039	164	29	capital	capital	NOUN
ajfa-4039	164	30	development	development	NOUN
ajfa-4039	164	31	.	.	PUNCT
ajfa-4039	165	1	coordinated	coordinate	VERB
ajfa-4039	165	2	efforts	effort	NOUN
ajfa-4039	165	3	are	be	AUX
ajfa-4039	165	4	imperatively	imperatively	ADV
ajfa-4039	165	5	required	require	VERB
ajfa-4039	165	6	to	to	ADP
ajfa-4039	165	7	asian	asian	ADJ
ajfa-4039	165	8	journal	journal	NOUN
ajfa-4039	165	9	of	of	ADP
ajfa-4039	165	10	finance	finance	PROPN
ajfa-4039	165	11	&	&	CCONJ
ajfa-4039	165	12	accounting	accounting	PROPN
ajfa-4039	165	13	issn	issn	PROPN
ajfa-4039	165	14	1946	1946	NUM
ajfa-4039	165	15	-	-	PUNCT
ajfa-4039	165	16	052x	052x	NOUN
ajfa-4039	165	17	2013	2013	NUM
ajfa-4039	165	18	,	,	PUNCT
ajfa-4039	165	19	vol	vol	NOUN
ajfa-4039	165	20	.	.	PROPN
ajfa-4039	165	21	5	5	NUM
ajfa-4039	165	22	,	,	PUNCT
ajfa-4039	165	23	no	no	INTJ
ajfa-4039	165	24	.	.	NOUN
ajfa-4039	165	25	2	2	NUM
ajfa-4039	165	26	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-4039	165	27	97	97	NUM
ajfa-4039	165	28	expose	expose	VERB
ajfa-4039	165	29	shari’ah	shari’ah	NOUN
ajfa-4039	165	30	audit	audit	NOUN
ajfa-4039	165	31	as	as	ADP
ajfa-4039	165	32	another	another	DET
ajfa-4039	165	33	promising	promising	ADJ
ajfa-4039	165	34	profession	profession	NOUN
ajfa-4039	165	35	in	in	ADP
ajfa-4039	165	36	light	light	NOUN
ajfa-4039	165	37	of	of	ADP
ajfa-4039	165	38	the	the	DET
ajfa-4039	165	39	industry	industry	NOUN
ajfa-4039	165	40	’s	’s	PART
ajfa-4039	165	41	robust	robust	ADJ
ajfa-4039	165	42	and	and	CCONJ
ajfa-4039	165	43	exponential	exponential	ADJ
ajfa-4039	165	44	development	development	NOUN
ajfa-4039	165	45	.	.	PUNCT
ajfa-4039	166	1	in	in	ADP
ajfa-4039	166	2	this	this	DET
ajfa-4039	166	3	regard	regard	NOUN
ajfa-4039	166	4	,	,	PUNCT
ajfa-4039	166	5	the	the	DET
ajfa-4039	166	6	government	government	NOUN
ajfa-4039	166	7	in	in	ADP
ajfa-4039	166	8	collaboration	collaboration	NOUN
ajfa-4039	166	9	with	with	ADP
ajfa-4039	166	10	industry	industry	NOUN
ajfa-4039	166	11	players	player	NOUN
ajfa-4039	166	12	and	and	CCONJ
ajfa-4039	166	13	academia	academia	NOUN
ajfa-4039	166	14	should	should	AUX
ajfa-4039	166	15	therefore	therefore	ADV
ajfa-4039	166	16	work	work	VERB
ajfa-4039	166	17	towards	towards	ADP
ajfa-4039	166	18	developing	develop	VERB
ajfa-4039	166	19	a	a	DET
ajfa-4039	166	20	strategic	strategic	ADJ
ajfa-4039	166	21	,	,	PUNCT
ajfa-4039	166	22	short	short	ADJ
ajfa-4039	166	23	and	and	CCONJ
ajfa-4039	166	24	long	long	ADJ
ajfa-4039	166	25	term	term	NOUN
ajfa-4039	166	26	blue	blue	ADJ
ajfa-4039	166	27	print	print	NOUN
ajfa-4039	166	28	for	for	ADP
ajfa-4039	166	29	human	human	ADJ
ajfa-4039	166	30	capital	capital	NOUN
ajfa-4039	166	31	development	development	NOUN
ajfa-4039	166	32	in	in	ADP
ajfa-4039	166	33	meeting	meet	VERB
ajfa-4039	166	34	the	the	DET
ajfa-4039	166	35	industry	industry	NOUN
ajfa-4039	166	36	needs	need	VERB
ajfa-4039	166	37	.	.	PUNCT
ajfa-4039	167	1	for	for	ADP
ajfa-4039	167	2	instance	instance	NOUN
ajfa-4039	167	3	,	,	PUNCT
ajfa-4039	167	4	comprehensive	comprehensive	ADJ
ajfa-4039	167	5	revamp	revamp	NOUN
ajfa-4039	167	6	of	of	ADP
ajfa-4039	167	7	the	the	DET
ajfa-4039	167	8	current	current	ADJ
ajfa-4039	167	9	academic	academic	ADJ
ajfa-4039	167	10	curriculum	curriculum	NOUN
ajfa-4039	167	11	should	should	AUX
ajfa-4039	167	12	be	be	AUX
ajfa-4039	167	13	done	do	VERB
ajfa-4039	167	14	to	to	PART
ajfa-4039	167	15	reflect	reflect	VERB
ajfa-4039	167	16	the	the	DET
ajfa-4039	167	17	market	market	NOUN
ajfa-4039	167	18	demand	demand	NOUN
ajfa-4039	167	19	for	for	ADP
ajfa-4039	167	20	knowledgeable	knowledgeable	ADJ
ajfa-4039	167	21	and	and	CCONJ
ajfa-4039	167	22	competent	competent	ADJ
ajfa-4039	167	23	shari’ah	shari’ah	NOUN
ajfa-4039	167	24	auditor	auditor	NOUN
ajfa-4039	167	25	.	.	PUNCT
ajfa-4039	168	1	for	for	ADP
ajfa-4039	168	2	instance	instance	NOUN
ajfa-4039	168	3	,	,	PUNCT
ajfa-4039	168	4	universities	university	NOUN
ajfa-4039	168	5	in	in	ADP
ajfa-4039	168	6	brunei	brunei	PROPN
ajfa-4039	168	7	should	should	AUX
ajfa-4039	168	8	consider	consider	VERB
ajfa-4039	168	9	incorporating	incorporate	VERB
ajfa-4039	168	10	shari’ah	shari’ah	NOUN
ajfa-4039	168	11	audit	audit	NOUN
ajfa-4039	168	12	and	and	CCONJ
ajfa-4039	168	13	islamic	islamic	ADJ
ajfa-4039	168	14	finance	finance	NOUN
ajfa-4039	168	15	as	as	ADP
ajfa-4039	168	16	core	core	NOUN
ajfa-4039	168	17	subjects	subject	NOUN
ajfa-4039	168	18	in	in	ADP
ajfa-4039	168	19	their	their	PRON
ajfa-4039	168	20	degree	degree	NOUN
ajfa-4039	168	21	programs	program	NOUN
ajfa-4039	168	22	,	,	PUNCT
ajfa-4039	168	23	or	or	CCONJ
ajfa-4039	168	24	at	at	ADP
ajfa-4039	168	25	least	least	ADJ
ajfa-4039	168	26	part	part	NOUN
ajfa-4039	168	27	of	of	ADP
ajfa-4039	168	28	the	the	DET
ajfa-4039	168	29	respective	respective	ADJ
ajfa-4039	168	30	conventional	conventional	ADJ
ajfa-4039	168	31	courses	course	NOUN
ajfa-4039	168	32	,	,	PUNCT
ajfa-4039	168	33	even	even	ADV
ajfa-4039	168	34	though	though	SCONJ
ajfa-4039	168	35	the	the	DET
ajfa-4039	168	36	degree	degree	NOUN
ajfa-4039	168	37	programs	program	NOUN
ajfa-4039	168	38	may	may	AUX
ajfa-4039	168	39	not	not	PART
ajfa-4039	168	40	be	be	AUX
ajfa-4039	168	41	purely	purely	ADV
ajfa-4039	168	42	islamic	islamic	ADJ
ajfa-4039	168	43	.	.	PUNCT
ajfa-4039	169	1	this	this	PRON
ajfa-4039	169	2	should	should	AUX
ajfa-4039	169	3	preferably	preferably	ADV
ajfa-4039	169	4	be	be	AUX
ajfa-4039	169	5	done	do	VERB
ajfa-4039	169	6	at	at	ADP
ajfa-4039	169	7	the	the	DET
ajfa-4039	169	8	earlier	early	ADJ
ajfa-4039	169	9	year	year	NOUN
ajfa-4039	169	10	of	of	ADP
ajfa-4039	169	11	student	student	NOUN
ajfa-4039	169	12	’s	’s	PART
ajfa-4039	169	13	study	study	NOUN
ajfa-4039	169	14	period	period	NOUN
ajfa-4039	169	15	as	as	SCONJ
ajfa-4039	169	16	the	the	DET
ajfa-4039	169	17	first	first	ADJ
ajfa-4039	169	18	course	course	NOUN
ajfa-4039	169	19	taken	take	VERB
ajfa-4039	169	20	by	by	ADP
ajfa-4039	169	21	students	student	NOUN
ajfa-4039	169	22	at	at	ADP
ajfa-4039	169	23	undergraduate	undergraduate	ADJ
ajfa-4039	169	24	level	level	NOUN
ajfa-4039	169	25	provides	provide	VERB
ajfa-4039	169	26	significant	significant	ADJ
ajfa-4039	169	27	impact	impact	NOUN
ajfa-4039	169	28	on	on	ADP
ajfa-4039	169	29	students	student	NOUN
ajfa-4039	169	30	’	’	PART
ajfa-4039	169	31	perceptions	perception	NOUN
ajfa-4039	169	32	towards	towards	ADP
ajfa-4039	169	33	the	the	DET
ajfa-4039	169	34	prospective	prospective	ADJ
ajfa-4039	169	35	profession	profession	NOUN
ajfa-4039	169	36	(	(	PUNCT
ajfa-4039	169	37	jackling	jackling	NOUN
ajfa-4039	169	38	and	and	CCONJ
ajfa-4039	169	39	calero	calero	NOUN
ajfa-4039	169	40	,	,	PUNCT
ajfa-4039	169	41	2006	2006	NUM
ajfa-4039	169	42	)	)	PUNCT
ajfa-4039	169	43	.	.	PUNCT
ajfa-4039	170	1	a	a	DET
ajfa-4039	170	2	more	more	ADV
ajfa-4039	170	3	ambitious	ambitious	ADJ
ajfa-4039	170	4	plan	plan	NOUN
ajfa-4039	170	5	when	when	SCONJ
ajfa-4039	170	6	the	the	DET
ajfa-4039	170	7	knowledge	knowledge	NOUN
ajfa-4039	170	8	has	have	AUX
ajfa-4039	170	9	been	be	AUX
ajfa-4039	170	10	fully	fully	ADV
ajfa-4039	170	11	developed	develop	VERB
ajfa-4039	170	12	is	be	AUX
ajfa-4039	170	13	to	to	PART
ajfa-4039	170	14	have	have	VERB
ajfa-4039	170	15	stand	stand	VERB
ajfa-4039	170	16	-	-	PUNCT
ajfa-4039	170	17	alone	alone	ADV
ajfa-4039	170	18	courses	course	NOUN
ajfa-4039	170	19	on	on	ADP
ajfa-4039	170	20	shari’ah	shari’ah	NOUN
ajfa-4039	170	21	auditing	auditing	NOUN
ajfa-4039	170	22	and	and	CCONJ
ajfa-4039	170	23	islamic	islamic	ADJ
ajfa-4039	170	24	accounting	accounting	NOUN
ajfa-4039	170	25	and	and	CCONJ
ajfa-4039	170	26	finance	finance	NOUN
ajfa-4039	170	27	.	.	PUNCT
ajfa-4039	171	1	as	as	ADP
ajfa-4039	171	2	for	for	ADP
ajfa-4039	171	3	graduated	graduate	VERB
ajfa-4039	171	4	individuals	individual	NOUN
ajfa-4039	171	5	without	without	ADP
ajfa-4039	171	6	shari’ah	shari’ah	NOUN
ajfa-4039	171	7	knowledge	knowledge	NOUN
ajfa-4039	171	8	,	,	PUNCT
ajfa-4039	171	9	educational	educational	ADJ
ajfa-4039	171	10	and	and	CCONJ
ajfa-4039	171	11	professional	professional	ADJ
ajfa-4039	171	12	institutions	institution	NOUN
ajfa-4039	171	13	may	may	AUX
ajfa-4039	171	14	offer	offer	VERB
ajfa-4039	171	15	a	a	DET
ajfa-4039	171	16	focused	focus	VERB
ajfa-4039	171	17	certified	certify	VERB
ajfa-4039	171	18	shari’ah	shari’ah	NOUN
ajfa-4039	171	19	programs	program	NOUN
ajfa-4039	171	20	,	,	PUNCT
ajfa-4039	171	21	providing	provide	VERB
ajfa-4039	171	22	them	they	PRON
ajfa-4039	171	23	with	with	ADP
ajfa-4039	171	24	the	the	DET
ajfa-4039	171	25	necessary	necessary	ADJ
ajfa-4039	171	26	shari’ah	shari’ah	NOUN
ajfa-4039	171	27	knowledge	knowledge	NOUN
ajfa-4039	171	28	of	of	ADP
ajfa-4039	171	29	becoming	become	VERB
ajfa-4039	171	30	shari’ah	shari’ah	PROPN
ajfa-4039	171	31	auditor	auditor	NOUN
ajfa-4039	171	32	.	.	PUNCT
ajfa-4039	172	1	on	on	ADP
ajfa-4039	172	2	the	the	DET
ajfa-4039	172	3	other	other	ADJ
ajfa-4039	172	4	hand	hand	NOUN
ajfa-4039	172	5	,	,	PUNCT
ajfa-4039	172	6	shari’ah	shari’ah	NOUN
ajfa-4039	172	7	graduates	graduate	NOUN
ajfa-4039	172	8	without	without	ADP
ajfa-4039	172	9	accounting	accounting	NOUN
ajfa-4039	172	10	and	and	CCONJ
ajfa-4039	172	11	finance	finance	NOUN
ajfa-4039	172	12	background	background	NOUN
ajfa-4039	172	13	could	could	AUX
ajfa-4039	172	14	also	also	ADV
ajfa-4039	172	15	be	be	AUX
ajfa-4039	172	16	offered	offer	VERB
ajfa-4039	172	17	courses	course	NOUN
ajfa-4039	172	18	on	on	ADP
ajfa-4039	172	19	accounting	accounting	NOUN
ajfa-4039	172	20	and	and	CCONJ
ajfa-4039	172	21	finance	finance	NOUN
ajfa-4039	172	22	certification	certification	NOUN
ajfa-4039	172	23	,	,	PUNCT
ajfa-4039	172	24	thereby	thereby	ADV
ajfa-4039	172	25	offering	offer	VERB
ajfa-4039	172	26	them	they	PRON
ajfa-4039	172	27	with	with	ADP
ajfa-4039	172	28	equal	equal	ADJ
ajfa-4039	172	29	opportunities	opportunity	NOUN
ajfa-4039	172	30	of	of	ADP
ajfa-4039	172	31	becoming	become	VERB
ajfa-4039	172	32	shari’ah	shari’ah	NOUN
ajfa-4039	172	33	auditors	auditor	NOUN
ajfa-4039	172	34	.	.	PUNCT
ajfa-4039	173	1	apart	apart	ADV
ajfa-4039	173	2	from	from	ADP
ajfa-4039	173	3	that	that	PRON
ajfa-4039	173	4	,	,	PUNCT
ajfa-4039	173	5	industry	industry	NOUN
ajfa-4039	173	6	-	-	PUNCT
ajfa-4039	173	7	academic	academic	ADJ
ajfa-4039	173	8	linkages	linkage	NOUN
ajfa-4039	173	9	must	must	AUX
ajfa-4039	173	10	also	also	ADV
ajfa-4039	173	11	be	be	AUX
ajfa-4039	173	12	further	far	ADV
ajfa-4039	173	13	strengthened	strengthen	VERB
ajfa-4039	173	14	,	,	PUNCT
ajfa-4039	173	15	engaging	engage	VERB
ajfa-4039	173	16	in	in	ADP
ajfa-4039	173	17	activities	activity	NOUN
ajfa-4039	173	18	that	that	PRON
ajfa-4039	173	19	disseminate	disseminate	VERB
ajfa-4039	173	20	relevant	relevant	ADJ
ajfa-4039	173	21	information	information	NOUN
ajfa-4039	173	22	on	on	ADP
ajfa-4039	173	23	islamic	islamic	ADJ
ajfa-4039	173	24	finance	finance	NOUN
ajfa-4039	173	25	including	include	VERB
ajfa-4039	173	26	shari’ah	shari’ah	NOUN
ajfa-4039	173	27	audit	audit	NOUN
ajfa-4039	173	28	to	to	ADP
ajfa-4039	173	29	the	the	DET
ajfa-4039	173	30	public	public	NOUN
ajfa-4039	173	31	.	.	PUNCT
ajfa-4039	174	1	ifis	ifis	PROPN
ajfa-4039	174	2	could	could	AUX
ajfa-4039	174	3	consider	consider	VERB
ajfa-4039	174	4	organizing	organize	VERB
ajfa-4039	174	5	frequent	frequent	ADJ
ajfa-4039	174	6	visits	visit	NOUN
ajfa-4039	174	7	to	to	ADP
ajfa-4039	174	8	higher	high	ADJ
ajfa-4039	174	9	institutions	institution	NOUN
ajfa-4039	174	10	and	and	CCONJ
ajfa-4039	174	11	employment	employment	NOUN
ajfa-4039	174	12	roadshow	roadshow	NOUN
ajfa-4039	174	13	to	to	ADP
ajfa-4039	174	14	public	public	NOUN
ajfa-4039	174	15	,	,	PUNCT
ajfa-4039	174	16	informing	inform	VERB
ajfa-4039	174	17	the	the	DET
ajfa-4039	174	18	“	"	PUNCT
ajfa-4039	174	19	positive	positive	ADJ
ajfa-4039	174	20	sides	side	NOUN
ajfa-4039	174	21	”	"	PUNCT
ajfa-4039	174	22	of	of	ADP
ajfa-4039	174	23	the	the	DET
ajfa-4039	174	24	profession	profession	NOUN
ajfa-4039	174	25	such	such	ADJ
ajfa-4039	174	26	as	as	ADP
ajfa-4039	174	27	vast	vast	ADJ
ajfa-4039	174	28	employment	employment	NOUN
ajfa-4039	174	29	opportunities	opportunity	NOUN
ajfa-4039	174	30	available	available	ADJ
ajfa-4039	174	31	in	in	ADP
ajfa-4039	174	32	the	the	DET
ajfa-4039	174	33	industry	industry	NOUN
ajfa-4039	174	34	and	and	CCONJ
ajfa-4039	174	35	long	long	ADJ
ajfa-4039	174	36	term	term	NOUN
ajfa-4039	174	37	career	career	NOUN
ajfa-4039	174	38	prospect	prospect	NOUN
ajfa-4039	174	39	(	(	PUNCT
ajfa-4039	174	40	dalci	dalci	NOUN
ajfa-4039	174	41	,	,	PUNCT
ajfa-4039	174	42	arasli	arasli	NOUN
ajfa-4039	174	43	,	,	PUNCT
ajfa-4039	174	44	tumer	tumer	NOUN
ajfa-4039	174	45	et	et	NOUN
ajfa-4039	174	46	al	al	PROPN
ajfa-4039	174	47	.	.	PROPN
ajfa-4039	174	48	,	,	PUNCT
ajfa-4039	174	49	2013	2013	NUM
ajfa-4039	174	50	)	)	PUNCT
ajfa-4039	174	51	particularly	particularly	ADV
ajfa-4039	174	52	on	on	ADP
ajfa-4039	174	53	shari’ah	shari’ah	PROPN
ajfa-4039	174	54	auditing	auditing	NOUN
ajfa-4039	174	55	.	.	PUNCT
ajfa-4039	175	1	7	7	X
ajfa-4039	175	2	.	.	X
ajfa-4039	175	3	conclusion	conclusion	NOUN
ajfa-4039	175	4	despite	despite	SCONJ
ajfa-4039	175	5	the	the	DET
ajfa-4039	175	6	exponential	exponential	ADJ
ajfa-4039	175	7	growth	growth	NOUN
ajfa-4039	175	8	of	of	ADP
ajfa-4039	175	9	the	the	DET
ajfa-4039	175	10	islamic	islamic	ADJ
ajfa-4039	175	11	finance	finance	NOUN
ajfa-4039	175	12	industry	industry	NOUN
ajfa-4039	175	13	and	and	CCONJ
ajfa-4039	175	14	the	the	DET
ajfa-4039	175	15	fact	fact	NOUN
ajfa-4039	175	16	that	that	SCONJ
ajfa-4039	175	17	it	it	PRON
ajfa-4039	175	18	forms	form	VERB
ajfa-4039	175	19	an	an	DET
ajfa-4039	175	20	integral	integral	ADJ
ajfa-4039	175	21	part	part	NOUN
ajfa-4039	175	22	of	of	ADP
ajfa-4039	175	23	the	the	DET
ajfa-4039	175	24	industry	industry	NOUN
ajfa-4039	175	25	’s	’s	PART
ajfa-4039	175	26	governance	governance	NOUN
ajfa-4039	175	27	structure	structure	NOUN
ajfa-4039	175	28	,	,	PUNCT
ajfa-4039	175	29	shari’ah	shari’ah	NOUN
ajfa-4039	175	30	audit	audit	NOUN
ajfa-4039	175	31	has	have	AUX
ajfa-4039	175	32	perplexingly	perplexingly	ADV
ajfa-4039	175	33	gained	gain	VERB
ajfa-4039	175	34	scarce	scarce	ADJ
ajfa-4039	175	35	attention	attention	NOUN
ajfa-4039	175	36	(	(	PUNCT
ajfa-4039	175	37	sultan	sultan	NOUN
ajfa-4039	175	38	,	,	PUNCT
ajfa-4039	175	39	2007	2007	NUM
ajfa-4039	175	40	)	)	PUNCT
ajfa-4039	175	41	.	.	PUNCT
ajfa-4039	176	1	the	the	DET
ajfa-4039	176	2	focus	focus	NOUN
ajfa-4039	176	3	of	of	ADP
ajfa-4039	176	4	both	both	CCONJ
ajfa-4039	176	5	academic	academic	ADJ
ajfa-4039	176	6	research	research	NOUN
ajfa-4039	176	7	and	and	CCONJ
ajfa-4039	176	8	industry	industry	NOUN
ajfa-4039	176	9	’s	’s	PART
ajfa-4039	176	10	attention	attention	NOUN
ajfa-4039	176	11	mainly	mainly	ADV
ajfa-4039	176	12	falls	fall	VERB
ajfa-4039	176	13	on	on	ADP
ajfa-4039	176	14	the	the	DET
ajfa-4039	176	15	industry	industry	NOUN
ajfa-4039	176	16	’s	’s	PART
ajfa-4039	176	17	assets	asset	NOUN
ajfa-4039	176	18	,	,	PUNCT
ajfa-4039	176	19	products	product	NOUN
ajfa-4039	176	20	and	and	CCONJ
ajfa-4039	176	21	services	service	NOUN
ajfa-4039	176	22	.	.	PUNCT
ajfa-4039	177	1	de	de	VERB
ajfa-4039	177	2	-	-	VERB
ajfa-4039	177	3	emphasizing	emphasize	VERB
ajfa-4039	177	4	the	the	DET
ajfa-4039	177	5	check	check	NOUN
ajfa-4039	177	6	and	and	CCONJ
ajfa-4039	177	7	balance	balance	NOUN
ajfa-4039	177	8	(	(	PUNCT
ajfa-4039	177	9	governance	governance	NOUN
ajfa-4039	177	10	)	)	PUNCT
ajfa-4039	177	11	perspective	perspective	NOUN
ajfa-4039	177	12	of	of	ADP
ajfa-4039	177	13	the	the	DET
ajfa-4039	177	14	industry	industry	NOUN
ajfa-4039	177	15	is	be	AUX
ajfa-4039	177	16	unwarranted	unwarranted	ADJ
ajfa-4039	177	17	as	as	SCONJ
ajfa-4039	177	18	it	it	PRON
ajfa-4039	177	19	will	will	AUX
ajfa-4039	177	20	adversely	adversely	ADV
ajfa-4039	177	21	affect	affect	VERB
ajfa-4039	177	22	the	the	DET
ajfa-4039	177	23	industry	industry	NOUN
ajfa-4039	177	24	’s	’s	PART
ajfa-4039	177	25	sustainability	sustainability	NOUN
ajfa-4039	177	26	in	in	ADP
ajfa-4039	177	27	the	the	DET
ajfa-4039	177	28	long	long	ADJ
ajfa-4039	177	29	run	run	NOUN
ajfa-4039	177	30	.	.	PUNCT
ajfa-4039	178	1	as	as	SCONJ
ajfa-4039	178	2	the	the	DET
ajfa-4039	178	3	sacred	sacred	ADJ
ajfa-4039	178	4	industry	industry	NOUN
ajfa-4039	178	5	develops	develop	VERB
ajfa-4039	178	6	,	,	PUNCT
ajfa-4039	178	7	the	the	DET
ajfa-4039	178	8	increasing	increase	VERB
ajfa-4039	178	9	demand	demand	NOUN
ajfa-4039	178	10	for	for	ADP
ajfa-4039	178	11	competent	competent	ADJ
ajfa-4039	178	12	shari’ah	shari’ah	NOUN
ajfa-4039	178	13	auditors	auditor	NOUN
ajfa-4039	178	14	is	be	AUX
ajfa-4039	178	15	inevitable	inevitable	ADJ
ajfa-4039	178	16	.	.	PUNCT
ajfa-4039	179	1	the	the	DET
ajfa-4039	179	2	current	current	ADJ
ajfa-4039	179	3	shortages	shortage	NOUN
ajfa-4039	179	4	on	on	ADP
ajfa-4039	179	5	qualified	qualified	ADJ
ajfa-4039	179	6	individuals	individual	NOUN
ajfa-4039	179	7	in	in	ADP
ajfa-4039	179	8	the	the	DET
ajfa-4039	179	9	labor	labor	NOUN
ajfa-4039	179	10	market	market	NOUN
ajfa-4039	179	11	has	have	AUX
ajfa-4039	179	12	effectively	effectively	ADV
ajfa-4039	179	13	dampens	dampen	VERB
ajfa-4039	179	14	the	the	DET
ajfa-4039	179	15	industry	industry	NOUN
ajfa-4039	179	16	’s	’s	PART
ajfa-4039	179	17	vision	vision	NOUN
ajfa-4039	179	18	to	to	PART
ajfa-4039	179	19	serve	serve	VERB
ajfa-4039	179	20	the	the	DET
ajfa-4039	179	21	ummah	ummah	PROPN
ajfa-4039	179	22	and	and	CCONJ
ajfa-4039	179	23	becoming	become	VERB
ajfa-4039	179	24	a	a	DET
ajfa-4039	179	25	viable	viable	ADJ
ajfa-4039	179	26	alternative	alternative	NOUN
ajfa-4039	179	27	to	to	ADP
ajfa-4039	179	28	conventional	conventional	ADJ
ajfa-4039	179	29	,	,	PUNCT
ajfa-4039	179	30	shari’ah	shari’ah	ADV
ajfa-4039	179	31	non	non	ADJ
ajfa-4039	179	32	-	-	ADJ
ajfa-4039	179	33	complaint	complaint	ADJ
ajfa-4039	179	34	finance	finance	NOUN
ajfa-4039	179	35	.	.	PUNCT
ajfa-4039	180	1	this	this	DET
ajfa-4039	180	2	study	study	NOUN
ajfa-4039	180	3	finds	find	VERB
ajfa-4039	180	4	that	that	DET
ajfa-4039	180	5	shari’ah	shari’ah	NOUN
ajfa-4039	180	6	audit	audit	NOUN
ajfa-4039	180	7	has	have	AUX
ajfa-4039	180	8	not	not	PART
ajfa-4039	180	9	been	be	AUX
ajfa-4039	180	10	comprehensively	comprehensively	ADV
ajfa-4039	180	11	introduced	introduce	VERB
ajfa-4039	180	12	to	to	ADP
ajfa-4039	180	13	the	the	DET
ajfa-4039	180	14	potential	potential	ADJ
ajfa-4039	180	15	auditing	auditing	NOUN
ajfa-4039	180	16	labor	labor	NOUN
ajfa-4039	180	17	market	market	NOUN
ajfa-4039	180	18	participants	participant	NOUN
ajfa-4039	180	19	(	(	PUNCT
ajfa-4039	180	20	i.e.	i.e.	X
ajfa-4039	180	21	the	the	DET
ajfa-4039	180	22	undergraduate	undergraduate	ADJ
ajfa-4039	180	23	students	student	NOUN
ajfa-4039	180	24	)	)	PUNCT
ajfa-4039	180	25	.	.	PUNCT
ajfa-4039	181	1	this	this	PRON
ajfa-4039	181	2	is	be	AUX
ajfa-4039	181	3	despite	despite	SCONJ
ajfa-4039	181	4	the	the	DET
ajfa-4039	181	5	students	student	NOUN
ajfa-4039	181	6	are	be	AUX
ajfa-4039	181	7	currently	currently	ADV
ajfa-4039	181	8	enrolled	enrol	VERB
ajfa-4039	181	9	in	in	ADP
ajfa-4039	181	10	islamic	islamic	ADJ
ajfa-4039	181	11	finance	finance	NOUN
ajfa-4039	181	12	,	,	PUNCT
ajfa-4039	181	13	accounting	accounting	NOUN
ajfa-4039	181	14	,	,	PUNCT
ajfa-4039	181	15	business	business	NOUN
ajfa-4039	181	16	and	and	CCONJ
ajfa-4039	181	17	shari’ah	shari’ah	NOUN
ajfa-4039	181	18	courses	course	NOUN
ajfa-4039	181	19	.	.	PUNCT
ajfa-4039	182	1	the	the	DET
ajfa-4039	182	2	students	student	NOUN
ajfa-4039	182	3	are	be	AUX
ajfa-4039	182	4	however	however	ADV
ajfa-4039	182	5	found	find	VERB
ajfa-4039	182	6	to	to	PART
ajfa-4039	182	7	have	have	VERB
ajfa-4039	182	8	at	at	ADP
ajfa-4039	182	9	least	least	ADJ
ajfa-4039	182	10	some	some	PRON
ajfa-4039	182	11	basic	basic	ADJ
ajfa-4039	182	12	ideas	idea	NOUN
ajfa-4039	182	13	of	of	ADP
ajfa-4039	182	14	what	what	PRON
ajfa-4039	182	15	shari’ah	shari’ah	NOUN
ajfa-4039	182	16	audit	audit	NOUN
ajfa-4039	182	17	is	be	AUX
ajfa-4039	182	18	all	all	DET
ajfa-4039	182	19	asian	asian	ADJ
ajfa-4039	182	20	journal	journal	NOUN
ajfa-4039	182	21	of	of	ADP
ajfa-4039	182	22	finance	finance	PROPN
ajfa-4039	182	23	&	&	CCONJ
ajfa-4039	182	24	accounting	accounting	PROPN
ajfa-4039	182	25	issn	issn	PROPN
ajfa-4039	182	26	1946	1946	NUM
ajfa-4039	182	27	-	-	PUNCT
ajfa-4039	182	28	052x	052x	NOUN
ajfa-4039	182	29	2013	2013	NUM
ajfa-4039	182	30	,	,	PUNCT
ajfa-4039	182	31	vol	vol	NOUN
ajfa-4039	182	32	.	.	PROPN
ajfa-4039	182	33	5	5	NUM
ajfa-4039	182	34	,	,	PUNCT
ajfa-4039	182	35	no	no	INTJ
ajfa-4039	182	36	.	.	NOUN
ajfa-4039	182	37	2	2	NUM
ajfa-4039	182	38	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-4039	182	39	98	98	NUM
ajfa-4039	182	40	about	about	ADP
ajfa-4039	182	41	,	,	PUNCT
ajfa-4039	182	42	particularly	particularly	ADV
ajfa-4039	182	43	on	on	ADP
ajfa-4039	182	44	the	the	DET
ajfa-4039	182	45	roles	role	NOUN
ajfa-4039	182	46	and	and	CCONJ
ajfa-4039	182	47	ethical	ethical	ADJ
ajfa-4039	182	48	characteristics	characteristic	NOUN
ajfa-4039	182	49	of	of	ADP
ajfa-4039	182	50	shari’ah	shari’ah	PROPN
ajfa-4039	182	51	auditor	auditor	NOUN
ajfa-4039	182	52	.	.	PUNCT
ajfa-4039	183	1	concentrated	concentrated	ADJ
ajfa-4039	183	2	and	and	CCONJ
ajfa-4039	183	3	coordinated	coordinated	ADJ
ajfa-4039	183	4	efforts	effort	NOUN
ajfa-4039	183	5	between	between	ADP
ajfa-4039	183	6	the	the	DET
ajfa-4039	183	7	government	government	NOUN
ajfa-4039	183	8	,	,	PUNCT
ajfa-4039	183	9	industry	industry	NOUN
ajfa-4039	183	10	and	and	CCONJ
ajfa-4039	183	11	academia	academia	NOUN
ajfa-4039	183	12	are	be	AUX
ajfa-4039	183	13	further	far	ADV
ajfa-4039	183	14	required	require	VERB
ajfa-4039	183	15	to	to	PART
ajfa-4039	183	16	ensure	ensure	VERB
ajfa-4039	183	17	the	the	DET
ajfa-4039	183	18	continuous	continuous	ADJ
ajfa-4039	183	19	supply	supply	NOUN
ajfa-4039	183	20	of	of	ADP
ajfa-4039	183	21	knowledgeable	knowledgeable	ADJ
ajfa-4039	183	22	and	and	CCONJ
ajfa-4039	183	23	qualified	qualified	ADJ
ajfa-4039	183	24	shari’ah	shari’ah	PROPN
ajfa-4039	183	25	auditor	auditor	NOUN
ajfa-4039	183	26	are	be	AUX
ajfa-4039	183	27	not	not	PART
ajfa-4039	183	28	disrupted	disrupt	VERB
ajfa-4039	183	29	,	,	PUNCT
ajfa-4039	183	30	potentially	potentially	ADV
ajfa-4039	183	31	giving	give	VERB
ajfa-4039	183	32	disastrous	disastrous	ADJ
ajfa-4039	183	33	impact	impact	NOUN
ajfa-4039	183	34	to	to	ADP
ajfa-4039	183	35	this	this	DET
ajfa-4039	183	36	shari’ah	shari’ah	NOUN
ajfa-4039	183	37	based	base	VERB
ajfa-4039	183	38	industry	industry	NOUN
ajfa-4039	183	39	.	.	PUNCT
ajfa-4039	184	1	references	reference	NOUN
ajfa-4039	184	2	aaoifi	aaoifi	NOUN
ajfa-4039	184	3	(	(	PUNCT
ajfa-4039	184	4	2010	2010	NUM
ajfa-4039	184	5	)	)	PUNCT
ajfa-4039	184	6	.	.	PUNCT
ajfa-4039	185	1	accounting	accounting	NOUN
ajfa-4039	185	2	,	,	PUNCT
ajfa-4039	185	3	auditing	auditing	NOUN
ajfa-4039	185	4	and	and	CCONJ
ajfa-4039	185	5	governance	governance	NOUN
ajfa-4039	185	6	standards	standard	NOUN
ajfa-4039	185	7	for	for	ADP
ajfa-4039	185	8	islamic	islamic	ADJ
ajfa-4039	185	9	financial	financial	ADJ
ajfa-4039	185	10	institutions	institution	NOUN
ajfa-4039	185	11	.	.	PUNCT
ajfa-4039	186	1	manama	manama	PROPN
ajfa-4039	186	2	,	,	PUNCT
ajfa-4039	186	3	bahrain	bahrain	NOUN
ajfa-4039	186	4	:	:	PUNCT
ajfa-4039	186	5	accounting	accounting	NOUN
ajfa-4039	186	6	and	and	CCONJ
ajfa-4039	186	7	auditing	auditing	NOUN
ajfa-4039	186	8	organization	organization	NOUN
ajfa-4039	186	9	for	for	ADP
ajfa-4039	186	10	islamic	islamic	ADJ
ajfa-4039	186	11	financial	financial	ADJ
ajfa-4039	186	12	institutions	institution	NOUN
ajfa-4039	186	13	.	.	PUNCT
ajfa-4039	187	1	besar	besar	PROPN
ajfa-4039	187	2	,	,	PUNCT
ajfa-4039	187	3	m.h.a	m.h.a	PROPN
ajfa-4039	187	4	.	.	PROPN
ajfa-4039	187	5	,	,	PUNCT
ajfa-4039	187	6	abd	abd	PROPN
ajfa-4039	187	7	-	-	PUNCT
ajfa-4039	187	8	sukor	sukor	PROPN
ajfa-4039	187	9	,	,	PUNCT
ajfa-4039	187	10	m.e	m.e	PROPN
ajfa-4039	187	11	.	.	PROPN
ajfa-4039	187	12	,	,	PUNCT
ajfa-4039	187	13	abdul	abdul	PROPN
ajfa-4039	187	14	-	-	PUNCT
ajfa-4039	187	15	muthalib	muthalib	PROPN
ajfa-4039	187	16	,	,	PUNCT
ajfa-4039	187	17	n.	n.	NOUN
ajfa-4039	187	18	,	,	PUNCT
ajfa-4039	187	19	&	&	CCONJ
ajfa-4039	187	20	gunawa	gunawa	PROPN
ajfa-4039	187	21	,	,	PUNCT
ajfa-4039	187	22	a.y	a.y	PROPN
ajfa-4039	187	23	.	.	PUNCT
ajfa-4039	187	24	(	(	PUNCT
ajfa-4039	187	25	2009	2009	NUM
ajfa-4039	187	26	)	)	PUNCT
ajfa-4039	187	27	.	.	PUNCT
ajfa-4039	188	1	the	the	DET
ajfa-4039	188	2	practice	practice	NOUN
ajfa-4039	188	3	of	of	ADP
ajfa-4039	188	4	shari’ah	shari’ah	PROPN
ajfa-4039	188	5	review	review	NOUN
ajfa-4039	188	6	as	as	SCONJ
ajfa-4039	188	7	undertaken	undertake	VERB
ajfa-4039	188	8	by	by	ADP
ajfa-4039	188	9	islamic	islamic	ADJ
ajfa-4039	188	10	banking	banking	NOUN
ajfa-4039	188	11	sector	sector	NOUN
ajfa-4039	188	12	in	in	ADP
ajfa-4039	188	13	malaysia	malaysia	PROPN
ajfa-4039	188	14	.	.	PUNCT
ajfa-4039	189	1	international	international	ADJ
ajfa-4039	189	2	review	review	PROPN
ajfa-4039	189	3	of	of	ADP
ajfa-4039	189	4	business	business	NOUN
ajfa-4039	189	5	research	research	NOUN
ajfa-4039	189	6	papers	paper	NOUN
ajfa-4039	189	7	,	,	PUNCT
ajfa-4039	189	8	5(1	5(1	NUM
ajfa-4039	189	9	)	)	PUNCT
ajfa-4039	189	10	,	,	PUNCT
ajfa-4039	189	11	294	294	NUM
ajfa-4039	189	12	-	-	SYM
ajfa-4039	189	13	306	306	NUM
ajfa-4039	189	14	.	.	PUNCT
ajfa-4039	190	1	courville	courville	NOUN
ajfa-4039	190	2	,	,	PUNCT
ajfa-4039	190	3	s.	s.	PROPN
ajfa-4039	190	4	(	(	PUNCT
ajfa-4039	190	5	2003	2003	NUM
ajfa-4039	190	6	)	)	PUNCT
ajfa-4039	190	7	.	.	PUNCT
ajfa-4039	191	1	social	social	ADJ
ajfa-4039	191	2	accountability	accountability	NOUN
ajfa-4039	191	3	audits	audits	NOUN
ajfa-4039	191	4	:	:	PUNCT
ajfa-4039	191	5	challenging	challenge	VERB
ajfa-4039	191	6	or	or	CCONJ
ajfa-4039	191	7	defending	defend	VERB
ajfa-4039	191	8	democratic	democratic	ADJ
ajfa-4039	191	9	governance	governance	NOUN
ajfa-4039	191	10	?	?	PUNCT
ajfa-4039	191	11	.	.	PUNCT
ajfa-4039	192	1	law	law	NOUN
ajfa-4039	192	2	&	&	CCONJ
ajfa-4039	192	3	policy	policy	NOUN
ajfa-4039	192	4	,	,	PUNCT
ajfa-4039	192	5	25(3	25(3	NUM
ajfa-4039	192	6	)	)	PUNCT
ajfa-4039	192	7	,	,	PUNCT
ajfa-4039	192	8	269–297	269–297	NUM
ajfa-4039	192	9	.	.	PUNCT
ajfa-4039	192	10	dalci	dalci	NOUN
ajfa-4039	192	11	,	,	PUNCT
ajfa-4039	192	12	i.	i.	PROPN
ajfa-4039	192	13	,	,	PUNCT
ajfa-4039	192	14	arasli	arasli	PROPN
ajfa-4039	192	15	,	,	PUNCT
ajfa-4039	192	16	h.	h.	PROPN
ajfa-4039	192	17	,	,	PUNCT
ajfa-4039	192	18	tumer	tumer	NOUN
ajfa-4039	192	19	,	,	PUNCT
ajfa-4039	192	20	m.	m.	NOUN
ajfa-4039	192	21	,	,	PUNCT
ajfa-4039	192	22	&	&	CCONJ
ajfa-4039	192	23	baradarani	baradarani	PROPN
ajfa-4039	192	24	,	,	PUNCT
ajfa-4039	192	25	s.	s.	PROPN
ajfa-4039	192	26	(	(	PUNCT
ajfa-4039	192	27	2013	2013	NUM
ajfa-4039	192	28	)	)	PUNCT
ajfa-4039	192	29	.	.	PUNCT
ajfa-4039	193	1	factors	factor	NOUN
ajfa-4039	193	2	that	that	PRON
ajfa-4039	193	3	influence	influence	VERB
ajfa-4039	193	4	iranian	iranian	ADJ
ajfa-4039	193	5	students	student	NOUN
ajfa-4039	193	6	’	'	PUNCT
ajfa-4039	193	7	decision	decision	NOUN
ajfa-4039	193	8	to	to	PART
ajfa-4039	193	9	major	major	VERB
ajfa-4039	193	10	in	in	ADP
ajfa-4039	193	11	accounting	accounting	NOUN
ajfa-4039	193	12	.	.	PUNCT
ajfa-4039	194	1	journal	journal	NOUN
ajfa-4039	194	2	of	of	ADP
ajfa-4039	194	3	accounting	account	VERB
ajfa-4039	194	4	in	in	ADP
ajfa-4039	194	5	emerging	emerge	VERB
ajfa-4039	194	6	economies	economy	NOUN
ajfa-4039	194	7	,	,	PUNCT
ajfa-4039	194	8	3(2	3(2	NUM
ajfa-4039	194	9	)	)	PUNCT
ajfa-4039	194	10	,	,	PUNCT
ajfa-4039	194	11	145	145	NUM
ajfa-4039	194	12	163	163	NUM
ajfa-4039	194	13	.	.	PUNCT
ajfa-4039	195	1	garas	garas	PROPN
ajfa-4039	195	2	,	,	PUNCT
ajfa-4039	195	3	s.n	s.n	PROPN
ajfa-4039	195	4	.	.	PROPN
ajfa-4039	195	5	,	,	PUNCT
ajfa-4039	195	6	&	&	CCONJ
ajfa-4039	195	7	pierce	pierce	PROPN
ajfa-4039	195	8	,	,	PUNCT
ajfa-4039	195	9	c.	c.	PROPN
ajfa-4039	195	10	(	(	PUNCT
ajfa-4039	195	11	2010	2010	NUM
ajfa-4039	195	12	)	)	PUNCT
ajfa-4039	195	13	.	.	PUNCT
ajfa-4039	196	1	shari’a	shari’a	NOUN
ajfa-4039	196	2	supervision	supervision	NOUN
ajfa-4039	196	3	of	of	ADP
ajfa-4039	196	4	islamic	islamic	ADJ
ajfa-4039	196	5	financial	financial	ADJ
ajfa-4039	196	6	institutions	institution	NOUN
ajfa-4039	196	7	.	.	PUNCT
ajfa-4039	197	1	journal	journal	PROPN
ajfa-4039	197	2	of	of	ADP
ajfa-4039	197	3	financial	financial	ADJ
ajfa-4039	197	4	regulation	regulation	NOUN
ajfa-4039	197	5	and	and	CCONJ
ajfa-4039	197	6	compliance	compliance	NOUN
ajfa-4039	197	7	,	,	PUNCT
ajfa-4039	197	8	18(4	18(4	NUM
ajfa-4039	197	9	)	)	PUNCT
ajfa-4039	197	10	,	,	PUNCT
ajfa-4039	197	11	386–407	386–407	NUM
ajfa-4039	197	12	.	.	PUNCT
ajfa-4039	198	1	ghauri	ghauri	PROPN
ajfa-4039	198	2	,	,	PUNCT
ajfa-4039	198	3	p.	p.	PROPN
ajfa-4039	198	4	,	,	PUNCT
ajfa-4039	198	5	&	&	CCONJ
ajfa-4039	198	6	gronhaug	gronhaug	PROPN
ajfa-4039	198	7	,	,	PUNCT
ajfa-4039	198	8	k.	k.	PROPN
ajfa-4039	198	9	(	(	PUNCT
ajfa-4039	198	10	2010	2010	NUM
ajfa-4039	198	11	)	)	PUNCT
ajfa-4039	198	12	.	.	PUNCT
ajfa-4039	199	1	research	research	NOUN
ajfa-4039	199	2	methods	method	NOUN
ajfa-4039	199	3	in	in	ADP
ajfa-4039	199	4	business	business	NOUN
ajfa-4039	199	5	studies	study	NOUN
ajfa-4039	199	6	.	.	PUNCT
ajfa-4039	200	1	4th	4th	ADJ
ajfa-4039	200	2	edition	edition	PROPN
ajfa-4039	200	3	,	,	PUNCT
ajfa-4039	200	4	pearson	pearson	PROPN
ajfa-4039	200	5	education	education	PROPN
ajfa-4039	200	6	limited	limited	PROPN
ajfa-4039	200	7	,	,	PUNCT
ajfa-4039	200	8	england	england	PROPN
ajfa-4039	200	9	.	.	PUNCT
ajfa-4039	201	1	global	global	ADJ
ajfa-4039	201	2	islamic	islamic	PROPN
ajfa-4039	201	3	finance	finance	PROPN
ajfa-4039	201	4	(	(	PUNCT
ajfa-4039	201	5	2012	2012	NUM
ajfa-4039	201	6	)	)	PUNCT
ajfa-4039	201	7	.	.	PUNCT
ajfa-4039	202	1	shari’ah	shari’ah	NOUN
ajfa-4039	202	2	compliant	compliant	ADJ
ajfa-4039	202	3	assets	asset	NOUN
ajfa-4039	202	4	expected	expect	VERB
ajfa-4039	202	5	to	to	PART
ajfa-4039	202	6	reach	reach	VERB
ajfa-4039	202	7	$	$	SYM
ajfa-4039	202	8	1.6trn	1.6trn	NUM
ajfa-4039	202	9	.	.	PUNCT
ajfa-4039	203	1	global	global	ADJ
ajfa-4039	203	2	islamic	islamic	PROPN
ajfa-4039	203	3	finance	finance	NOUN
ajfa-4039	203	4	magazines	magazine	NOUN
ajfa-4039	203	5	,	,	PUNCT
ajfa-4039	203	6	1	1	NUM
ajfa-4039	203	7	-	-	SYM
ajfa-4039	203	8	3	3	NUM
ajfa-4039	203	9	.	.	PUNCT
ajfa-4039	204	1	grais	grais	PROPN
ajfa-4039	204	2	,	,	PUNCT
ajfa-4039	204	3	w.	w.	PROPN
ajfa-4039	204	4	,	,	PUNCT
ajfa-4039	204	5	&	&	CCONJ
ajfa-4039	204	6	pellegrini	pellegrini	PROPN
ajfa-4039	204	7	,	,	PUNCT
ajfa-4039	204	8	m.	m.	NOUN
ajfa-4039	204	9	(	(	PUNCT
ajfa-4039	204	10	2006	2006	NUM
ajfa-4039	204	11	)	)	PUNCT
ajfa-4039	204	12	.	.	PUNCT
ajfa-4039	205	1	corporate	corporate	ADJ
ajfa-4039	205	2	governance	governance	NOUN
ajfa-4039	205	3	and	and	CCONJ
ajfa-4039	205	4	shari’ah	shari’ah	NOUN
ajfa-4039	205	5	compliance	compliance	NOUN
ajfa-4039	205	6	in	in	ADP
ajfa-4039	205	7	institutions	institution	NOUN
ajfa-4039	205	8	offering	offer	VERB
ajfa-4039	205	9	islamic	islamic	ADJ
ajfa-4039	205	10	financial	financial	ADJ
ajfa-4039	205	11	services	service	NOUN
ajfa-4039	205	12	.	.	PUNCT
ajfa-4039	206	1	world	world	PROPN
ajfa-4039	206	2	bank	bank	PROPN
ajfa-4039	206	3	policy	policy	NOUN
ajfa-4039	206	4	research	research	NOUN
ajfa-4039	206	5	working	working	NOUN
ajfa-4039	206	6	paper	paper	NOUN
ajfa-4039	206	7	no	no	INTJ
ajfa-4039	206	8	.	.	PROPN
ajfa-4039	206	9	4054	4054	NUM
ajfa-4039	206	10	,	,	PUNCT
ajfa-4039	206	11	the	the	DET
ajfa-4039	206	12	world	world	PROPN
ajfa-4039	206	13	bank	bank	PROPN
ajfa-4039	206	14	,	,	PUNCT
ajfa-4039	206	15	new	new	PROPN
ajfa-4039	206	16	york	york	PROPN
ajfa-4039	206	17	,	,	PUNCT
ajfa-4039	206	18	usa	usa	PROPN
ajfa-4039	206	19	.	.	PROPN
ajfa-4039	206	20	grewal	grewal	PROPN
ajfa-4039	206	21	,	,	PUNCT
ajfa-4039	207	1	b.k	b.k	PROPN
ajfa-4039	207	2	.	.	PROPN
ajfa-4039	207	3	(	(	PUNCT
ajfa-4039	207	4	2012	2012	NUM
ajfa-4039	207	5	)	)	PUNCT
ajfa-4039	207	6	.	.	PUNCT
ajfa-4039	208	1	global	global	ADJ
ajfa-4039	208	2	islamic	islamic	PROPN
ajfa-4039	208	3	finance	finance	PROPN
ajfa-4039	208	4	statistics	statistic	NOUN
ajfa-4039	208	5	.	.	PUNCT
ajfa-4039	209	1	presentation	presentation	NOUN
ajfa-4039	209	2	at	at	ADP
ajfa-4039	209	3	the	the	DET
ajfa-4039	209	4	global	global	ADJ
ajfa-4039	209	5	islamic	islamic	PROPN
ajfa-4039	209	6	finance	finance	PROPN
ajfa-4039	209	7	forum	forum	PROPN
ajfa-4039	209	8	2012	2012	NUM
ajfa-4039	209	9	:	:	PUNCT
ajfa-4039	209	10	bridging	bridge	VERB
ajfa-4039	209	11	economies	economy	NOUN
ajfa-4039	209	12	,	,	PUNCT
ajfa-4039	209	13	introductory	introductory	ADJ
ajfa-4039	209	14	session	session	NOUN
ajfa-4039	209	15	&	&	CCONJ
ajfa-4039	209	16	giff	giff	PROPN
ajfa-4039	209	17	report	report	PROPN
ajfa-4039	209	18	,	,	PUNCT
ajfa-4039	209	19	kfh	kfh	PROPN
ajfa-4039	209	20	research	research	NOUN
ajfa-4039	209	21	limited	limit	VERB
ajfa-4039	209	22	.	.	PUNCT
ajfa-4039	210	1	gul	gul	PROPN
ajfa-4039	210	2	,	,	PUNCT
ajfa-4039	210	3	f.	f.	PROPN
ajfa-4039	210	4	a.	a.	PROPN
ajfa-4039	210	5	,	,	PUNCT
ajfa-4039	210	6	andrew	andrew	PROPN
ajfa-4039	210	7	,	,	PUNCT
ajfa-4039	210	8	b.h	b.h	PROPN
ajfa-4039	210	9	.	.	PROPN
ajfa-4039	210	10	,	,	PUNCT
ajfa-4039	210	11	leong	leong	PROPN
ajfa-4039	210	12	,	,	PUNCT
ajfa-4039	210	13	s.c	s.c	PROPN
ajfa-4039	210	14	.	.	PROPN
ajfa-4039	210	15	,	,	PUNCT
ajfa-4039	210	16	&	&	CCONJ
ajfa-4039	210	17	ismail	ismail	PROPN
ajfa-4039	210	18	,	,	PUNCT
ajfa-4039	210	19	s.	s.	PROPN
ajfa-4039	210	20	(	(	PUNCT
ajfa-4039	210	21	1989	1989	NUM
ajfa-4039	210	22	)	)	PUNCT
ajfa-4039	210	23	.	.	PUNCT
ajfa-4039	211	1	factors	factor	NOUN
ajfa-4039	211	2	influencing	influence	VERB
ajfa-4039	211	3	choice	choice	NOUN
ajfa-4039	211	4	of	of	ADP
ajfa-4039	211	5	discipline	discipline	NOUN
ajfa-4039	211	6	of	of	ADP
ajfa-4039	211	7	studyaccountancy	studyaccountancy	NOUN
ajfa-4039	211	8	,	,	PUNCT
ajfa-4039	211	9	engineering	engineering	NOUN
ajfa-4039	211	10	,	,	PUNCT
ajfa-4039	211	11	law	law	NOUN
ajfa-4039	211	12	and	and	CCONJ
ajfa-4039	211	13	medicine	medicine	NOUN
ajfa-4039	211	14	.	.	PUNCT
ajfa-4039	212	1	accounting	accounting	NOUN
ajfa-4039	212	2	and	and	CCONJ
ajfa-4039	212	3	finance	finance	NOUN
ajfa-4039	212	4	,	,	PUNCT
ajfa-4039	212	5	29(2	29(2	NUM
ajfa-4039	212	6	)	)	PUNCT
ajfa-4039	212	7	,	,	PUNCT
ajfa-4039	212	8	93	93	NUM
ajfa-4039	212	9	-	-	SYM
ajfa-4039	212	10	100	100	NUM
ajfa-4039	212	11	.	.	PUNCT
ajfa-4039	213	1	haniffa	haniffa	PROPN
ajfa-4039	213	2	,	,	PUNCT
ajfa-4039	213	3	r.	r.	PROPN
ajfa-4039	213	4	,	,	PUNCT
ajfa-4039	213	5	&	&	CCONJ
ajfa-4039	213	6	hudaib	hudaib	PROPN
ajfa-4039	213	7	,	,	PUNCT
ajfa-4039	213	8	m.	m.	NOUN
ajfa-4039	213	9	(	(	PUNCT
ajfa-4039	213	10	2010	2010	NUM
ajfa-4039	213	11	)	)	PUNCT
ajfa-4039	213	12	.	.	PUNCT
ajfa-4039	214	1	islamic	islamic	PROPN
ajfa-4039	214	2	finance	finance	PROPN
ajfa-4039	214	3	:	:	PUNCT
ajfa-4039	214	4	from	from	ADP
ajfa-4039	214	5	sacred	sacred	ADJ
ajfa-4039	214	6	intentions	intention	NOUN
ajfa-4039	214	7	to	to	ADP
ajfa-4039	214	8	secular	secular	ADJ
ajfa-4039	214	9	goals	goal	NOUN
ajfa-4039	214	10	?	?	PUNCT
ajfa-4039	214	11	.	.	PUNCT
ajfa-4039	215	1	journal	journal	PROPN
ajfa-4039	215	2	of	of	ADP
ajfa-4039	215	3	islamic	islamic	PROPN
ajfa-4039	215	4	accounting	accounting	PROPN
ajfa-4039	215	5	and	and	CCONJ
ajfa-4039	215	6	business	business	NOUN
ajfa-4039	215	7	research	research	NOUN
ajfa-4039	215	8	,	,	PUNCT
ajfa-4039	215	9	1(2	1(2	NUM
ajfa-4039	215	10	)	)	PUNCT
ajfa-4039	215	11	,	,	PUNCT
ajfa-4039	215	12	85	85	NUM
ajfa-4039	215	13	-	-	SYM
ajfa-4039	215	14	91	91	NUM
ajfa-4039	215	15	international	international	ADJ
ajfa-4039	215	16	monetary	monetary	ADJ
ajfa-4039	215	17	fund	fund	NOUN
ajfa-4039	215	18	.	.	PUNCT
ajfa-4039	216	1	(	(	PUNCT
ajfa-4039	216	2	2011	2011	NUM
ajfa-4039	216	3	)	)	PUNCT
ajfa-4039	216	4	.	.	PUNCT
ajfa-4039	217	1	international	international	ADJ
ajfa-4039	217	2	financial	financial	ADJ
ajfa-4039	217	3	statistics	statistic	NOUN
ajfa-4039	217	4	.	.	PUNCT
ajfa-4039	218	1	http://www.imf.org/external/data.htm#data	http://www.imf.org/external/data.htm#data	ADJ
ajfa-4039	218	2	asian	asian	ADJ
ajfa-4039	218	3	journal	journal	NOUN
ajfa-4039	218	4	of	of	ADP
ajfa-4039	218	5	finance	finance	PROPN
ajfa-4039	218	6	&	&	CCONJ
ajfa-4039	218	7	accounting	accounting	PROPN
ajfa-4039	218	8	issn	issn	PROPN
ajfa-4039	218	9	1946	1946	NUM
ajfa-4039	218	10	-	-	PUNCT
ajfa-4039	218	11	052x	052x	NOUN
ajfa-4039	218	12	2013	2013	NUM
ajfa-4039	218	13	,	,	PUNCT
ajfa-4039	218	14	vol	vol	NOUN
ajfa-4039	218	15	.	.	PROPN
ajfa-4039	218	16	5	5	NUM
ajfa-4039	218	17	,	,	PUNCT
ajfa-4039	218	18	no	no	INTJ
ajfa-4039	218	19	.	.	NOUN
ajfa-4039	218	20	2	2	NUM
ajfa-4039	218	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-4039	218	22	99	99	NUM
ajfa-4039	218	23	jackling	jackling	PROPN
ajfa-4039	218	24	,	,	PUNCT
ajfa-4039	218	25	b.	b.	PROPN
ajfa-4039	218	26	,	,	PUNCT
ajfa-4039	218	27	&	&	CCONJ
ajfa-4039	218	28	calero	calero	PROPN
ajfa-4039	218	29	,	,	PUNCT
ajfa-4039	218	30	c.	c.	PROPN
ajfa-4039	218	31	(	(	PUNCT
ajfa-4039	218	32	2006	2006	NUM
ajfa-4039	218	33	)	)	PUNCT
ajfa-4039	218	34	.	.	PUNCT
ajfa-4039	219	1	influences	influence	NOUN
ajfa-4039	219	2	on	on	ADP
ajfa-4039	219	3	undergraduate	undergraduate	ADJ
ajfa-4039	219	4	students	student	NOUN
ajfa-4039	219	5	’	'	PUNCT
ajfa-4039	219	6	intentions	intention	NOUN
ajfa-4039	219	7	to	to	PART
ajfa-4039	219	8	become	become	VERB
ajfa-4039	219	9	qualified	qualified	ADJ
ajfa-4039	219	10	accountants	accountant	NOUN
ajfa-4039	219	11	:	:	PUNCT
ajfa-4039	219	12	evidence	evidence	NOUN
ajfa-4039	219	13	from	from	ADP
ajfa-4039	219	14	australia	australia	PROPN
ajfa-4039	219	15	.	.	PUNCT
ajfa-4039	220	1	accounting	accounting	NOUN
ajfa-4039	220	2	education	education	NOUN
ajfa-4039	220	3	:	:	PUNCT
ajfa-4039	220	4	an	an	DET
ajfa-4039	220	5	international	international	ADJ
ajfa-4039	220	6	journal	journal	NOUN
ajfa-4039	220	7	,	,	PUNCT
ajfa-4039	220	8	15(4	15(4	NUM
ajfa-4039	220	9	)	)	PUNCT
ajfa-4039	220	10	,	,	PUNCT
ajfa-4039	220	11	419–438	419–438	NUM
ajfa-4039	220	12	.	.	PUNCT
ajfa-4039	221	1	karim	karim	PROPN
ajfa-4039	221	2	,	,	PUNCT
ajfa-4039	221	3	r.a.a	r.a.a	PROPN
ajfa-4039	221	4	.	.	PUNCT
ajfa-4039	221	5	(	(	PUNCT
ajfa-4039	221	6	1990	1990	NUM
ajfa-4039	221	7	)	)	PUNCT
ajfa-4039	221	8	.	.	PUNCT
ajfa-4039	222	1	the	the	DET
ajfa-4039	222	2	independence	independence	NOUN
ajfa-4039	222	3	of	of	ADP
ajfa-4039	222	4	religious	religious	ADJ
ajfa-4039	222	5	and	and	CCONJ
ajfa-4039	222	6	external	external	ADJ
ajfa-4039	222	7	auditors	auditor	NOUN
ajfa-4039	222	8	:	:	PUNCT
ajfa-4039	222	9	the	the	DET
ajfa-4039	222	10	case	case	NOUN
ajfa-4039	222	11	of	of	ADP
ajfa-4039	222	12	islamic	islamic	ADJ
ajfa-4039	222	13	banks	bank	NOUN
ajfa-4039	222	14	.	.	PUNCT
ajfa-4039	223	1	accounting	accounting	NOUN
ajfa-4039	223	2	,	,	PUNCT
ajfa-4039	223	3	auditing	auditing	NOUN
ajfa-4039	223	4	and	and	CCONJ
ajfa-4039	223	5	accountability	accountability	NOUN
ajfa-4039	223	6	journal	journal	NOUN
ajfa-4039	223	7	,	,	PUNCT
ajfa-4039	223	8	3(3	3(3	NUM
ajfa-4039	223	9	)	)	PUNCT
ajfa-4039	223	10	,	,	PUNCT
ajfa-4039	223	11	34	34	NUM
ajfa-4039	223	12	–	–	SYM
ajfa-4039	223	13	44	44	NUM
ajfa-4039	223	14	.	.	PUNCT
ajfa-4039	224	1	kasim	kasim	PROPN
ajfa-4039	224	2	,	,	PUNCT
ajfa-4039	224	3	n.	n.	PROPN
ajfa-4039	224	4	,	,	PUNCT
ajfa-4039	224	5	mohamed	mohamed	PROPN
ajfa-4039	224	6	-	-	PUNCT
ajfa-4039	224	7	ibrahim	ibrahim	PROPN
ajfa-4039	224	8	,	,	PUNCT
ajfa-4039	224	9	s.h	s.h	PROPN
ajfa-4039	224	10	.	.	PROPN
ajfa-4039	224	11	,	,	PUNCT
ajfa-4039	224	12	&	&	CCONJ
ajfa-4039	224	13	sulaiman	sulaiman	PROPN
ajfa-4039	224	14	,	,	PUNCT
ajfa-4039	224	15	m.	m.	NOUN
ajfa-4039	224	16	(	(	PUNCT
ajfa-4039	224	17	2009	2009	NUM
ajfa-4039	224	18	)	)	PUNCT
ajfa-4039	224	19	.	.	PUNCT
ajfa-4039	225	1	shari’ah	shari’ah	PROPN
ajfa-4039	225	2	auditing	audit	VERB
ajfa-4039	225	3	in	in	ADP
ajfa-4039	225	4	islamic	islamic	ADJ
ajfa-4039	225	5	financial	financial	ADJ
ajfa-4039	225	6	institutions	institution	NOUN
ajfa-4039	225	7	:	:	PUNCT
ajfa-4039	225	8	exploring	explore	VERB
ajfa-4039	225	9	the	the	DET
ajfa-4039	225	10	gap	gap	NOUN
ajfa-4039	225	11	between	between	ADP
ajfa-4039	225	12	the	the	DET
ajfa-4039	225	13	‘	'	PUNCT
ajfa-4039	225	14	desired	desire	VERB
ajfa-4039	225	15	’	'	PUNCT
ajfa-4039	225	16	and	and	CCONJ
ajfa-4039	225	17	the	the	DET
ajfa-4039	225	18	‘	'	PUNCT
ajfa-4039	225	19	actual	actual	ADJ
ajfa-4039	225	20	’	'	PUNCT
ajfa-4039	225	21	.	.	PUNCT
ajfa-4039	226	1	global	global	ADJ
ajfa-4039	226	2	economy	economy	NOUN
ajfa-4039	226	3	and	and	CCONJ
ajfa-4039	226	4	finance	finance	NOUN
ajfa-4039	226	5	journal	journal	NOUN
ajfa-4039	226	6	,	,	PUNCT
ajfa-4039	226	7	2(2	2(2	NUM
ajfa-4039	226	8	)	)	PUNCT
ajfa-4039	226	9	,	,	PUNCT
ajfa-4039	226	10	127	127	NUM
ajfa-4039	226	11	-	-	SYM
ajfa-4039	226	12	137	137	NUM
ajfa-4039	226	13	.	.	PUNCT
ajfa-4039	227	1	kasim	kasim	PROPN
ajfa-4039	227	2	,	,	PUNCT
ajfa-4039	227	3	n.	n.	PROPN
ajfa-4039	227	4	(	(	PUNCT
ajfa-4039	227	5	2010	2010	NUM
ajfa-4039	227	6	)	)	PUNCT
ajfa-4039	227	7	.	.	PUNCT
ajfa-4039	228	1	auditing	audit	VERB
ajfa-4039	228	2	from	from	ADP
ajfa-4039	228	3	the	the	DET
ajfa-4039	228	4	islamic	islamic	PROPN
ajfa-4039	228	5	perspective	perspective	PROPN
ajfa-4039	228	6	.	.	PUNCT
ajfa-4039	229	1	accountants	accountant	NOUN
ajfa-4039	229	2	today	today	NOUN
ajfa-4039	229	3	,	,	PUNCT
ajfa-4039	229	4	malaysian	malaysian	PROPN
ajfa-4039	229	5	institute	institute	PROPN
ajfa-4039	229	6	of	of	ADP
ajfa-4039	229	7	accountants	accountant	NOUN
ajfa-4039	229	8	,	,	PUNCT
ajfa-4039	229	9	28	28	NUM
ajfa-4039	229	10	–	–	SYM
ajfa-4039	229	11	31	31	NUM
ajfa-4039	229	12	.	.	PUNCT
ajfa-4039	230	1	khan	khan	PROPN
ajfa-4039	230	2	,	,	PUNCT
ajfa-4039	230	3	m.a	m.a	PROPN
ajfa-4039	230	4	.	.	PROPN
ajfa-4039	230	5	(	(	PUNCT
ajfa-4039	230	6	1985	1985	NUM
ajfa-4039	230	7	)	)	PUNCT
ajfa-4039	230	8	.	.	PUNCT
ajfa-4039	231	1	role	role	NOUN
ajfa-4039	231	2	of	of	ADP
ajfa-4039	231	3	the	the	DET
ajfa-4039	231	4	auditor	auditor	NOUN
ajfa-4039	231	5	in	in	ADP
ajfa-4039	231	6	an	an	DET
ajfa-4039	231	7	islamic	islamic	ADJ
ajfa-4039	231	8	economy	economy	NOUN
ajfa-4039	231	9	.	.	PUNCT
ajfa-4039	232	1	journal	journal	PROPN
ajfa-4039	232	2	of	of	ADP
ajfa-4039	232	3	research	research	NOUN
ajfa-4039	232	4	in	in	ADP
ajfa-4039	232	5	islamic	islamic	ADJ
ajfa-4039	232	6	economics	economic	NOUN
ajfa-4039	232	7	,	,	PUNCT
ajfa-4039	232	8	3(1	3(1	NUM
ajfa-4039	232	9	)	)	PUNCT
ajfa-4039	232	10	,	,	PUNCT
ajfa-4039	232	11	31	31	NUM
ajfa-4039	232	12	–	–	SYM
ajfa-4039	232	13	42	42	NUM
ajfa-4039	232	14	.	.	PUNCT
ajfa-4039	233	1	mauldin	mauldin	PROPN
ajfa-4039	233	2	,	,	PUNCT
ajfa-4039	233	3	s.	s.	PROPN
ajfa-4039	233	4	,	,	PUNCT
ajfa-4039	233	5	crain	crain	PROPN
ajfa-4039	233	6	,	,	PUNCT
ajfa-4039	233	7	j.l	j.l	PROPN
ajfa-4039	233	8	.	.	PROPN
ajfa-4039	233	9	,	,	PUNCT
ajfa-4039	233	10	&	&	CCONJ
ajfa-4039	233	11	mounce	mounce	PROPN
ajfa-4039	233	12	,	,	PUNCT
ajfa-4039	233	13	p.h	p.h	PROPN
ajfa-4039	233	14	.	.	PROPN
ajfa-4039	233	15	(	(	PUNCT
ajfa-4039	233	16	2000	2000	NUM
ajfa-4039	233	17	)	)	PUNCT
ajfa-4039	233	18	.	.	PUNCT
ajfa-4039	234	1	the	the	DET
ajfa-4039	234	2	accounting	accounting	NOUN
ajfa-4039	234	3	principles	principle	NOUN
ajfa-4039	234	4	instructors	instructor	NOUN
ajfa-4039	234	5	’	'	PUNCT
ajfa-4039	234	6	influence	influence	NOUN
ajfa-4039	234	7	on	on	ADP
ajfa-4039	234	8	students	student	NOUN
ajfa-4039	234	9	’	'	PUNCT
ajfa-4039	234	10	decision	decision	NOUN
ajfa-4039	234	11	to	to	PART
ajfa-4039	234	12	major	major	VERB
ajfa-4039	234	13	in	in	ADP
ajfa-4039	234	14	accounting	accounting	NOUN
ajfa-4039	234	15	.	.	PUNCT
ajfa-4039	235	1	journal	journal	NOUN
ajfa-4039	235	2	of	of	ADP
ajfa-4039	235	3	education	education	NOUN
ajfa-4039	235	4	for	for	ADP
ajfa-4039	235	5	business	business	NOUN
ajfa-4039	235	6	,	,	PUNCT
ajfa-4039	235	7	75(3	75(3	NUM
ajfa-4039	235	8	)	)	PUNCT
ajfa-4039	235	9	,	,	PUNCT
ajfa-4039	235	10	142	142	NUM
ajfa-4039	235	11	-	-	SYM
ajfa-4039	235	12	148	148	NUM
ajfa-4039	235	13	.	.	PUNCT
ajfa-4039	236	1	mohamed	mohamed	PROPN
ajfa-4039	236	2	-	-	PUNCT
ajfa-4039	236	3	ibrahim	ibrahim	PROPN
ajfa-4039	236	4	,	,	PUNCT
ajfa-4039	236	5	s.h	s.h	PROPN
ajfa-4039	236	6	.	.	PROPN
ajfa-4039	236	7	(	(	PUNCT
ajfa-4039	236	8	2008	2008	NUM
ajfa-4039	236	9	)	)	PUNCT
ajfa-4039	236	10	.	.	PUNCT
ajfa-4039	237	1	the	the	DET
ajfa-4039	237	2	case	case	NOUN
ajfa-4039	237	3	of	of	ADP
ajfa-4039	237	4	shari’ah	shari’ah	PROPN
ajfa-4039	237	5	auditing	auditing	NOUN
ajfa-4039	237	6	.	.	PUNCT
ajfa-4039	238	1	international	international	ADJ
ajfa-4039	238	2	accountant	accountant	NOUN
ajfa-4039	238	3	(	(	PUNCT
ajfa-4039	238	4	feature	feature	NOUN
ajfa-4039	238	5	section	section	NOUN
ajfa-4039	238	6	)	)	PUNCT
ajfa-4039	238	7	,	,	PUNCT
ajfa-4039	238	8	21	21	NUM
ajfa-4039	238	9	-	-	SYM
ajfa-4039	238	10	25	25	NUM
ajfa-4039	238	11	,	,	PUNCT
ajfa-4039	238	12	available	available	ADJ
ajfa-4039	238	13	at	at	ADP
ajfa-4039	238	14	www.kantakji.com/fiqh/files/accountancy/v181.pdf	www.kantakji.com/fiqh/files/accountancy/v181.pdf	PROPN
ajfa-4039	238	15	nahar	nahar	PROPN
ajfa-4039	238	16	,	,	PUNCT
ajfa-4039	238	17	h.s	h.s	PROPN
ajfa-4039	238	18	.	.	PROPN
ajfa-4039	238	19	,	,	PUNCT
ajfa-4039	238	20	&	&	CCONJ
ajfa-4039	238	21	yaacob	yaacob	PROPN
ajfa-4039	238	22	,	,	PUNCT
ajfa-4039	238	23	h.	h.	PROPN
ajfa-4039	238	24	(	(	PUNCT
ajfa-4039	238	25	2011	2011	NUM
ajfa-4039	238	26	)	)	PUNCT
ajfa-4039	238	27	.	.	PUNCT
ajfa-4039	239	1	accountability	accountability	NOUN
ajfa-4039	239	2	in	in	ADP
ajfa-4039	239	3	the	the	DET
ajfa-4039	239	4	sacred	sacred	ADJ
ajfa-4039	239	5	context	context	NOUN
ajfa-4039	239	6	:	:	PUNCT
ajfa-4039	239	7	the	the	DET
ajfa-4039	239	8	case	case	NOUN
ajfa-4039	239	9	of	of	ADP
ajfa-4039	239	10	management	management	NOUN
ajfa-4039	239	11	,	,	PUNCT
ajfa-4039	239	12	accounting	accounting	NOUN
ajfa-4039	239	13	and	and	CCONJ
ajfa-4039	239	14	reporting	reporting	NOUN
ajfa-4039	239	15	of	of	ADP
ajfa-4039	239	16	a	a	DET
ajfa-4039	239	17	malaysian	malaysian	ADJ
ajfa-4039	239	18	cash	cash	NOUN
ajfa-4039	239	19	awqaf	awqaf	PROPN
ajfa-4039	239	20	institution	institution	PROPN
ajfa-4039	239	21	.	.	PUNCT
ajfa-4039	240	1	journal	journal	PROPN
ajfa-4039	240	2	of	of	ADP
ajfa-4039	240	3	islamic	islamic	PROPN
ajfa-4039	240	4	accounting	accounting	PROPN
ajfa-4039	240	5	and	and	CCONJ
ajfa-4039	240	6	business	business	NOUN
ajfa-4039	240	7	research	research	NOUN
ajfa-4039	240	8	,	,	PUNCT
ajfa-4039	240	9	2(2	2(2	NUM
ajfa-4039	240	10	)	)	PUNCT
ajfa-4039	240	11	,	,	PUNCT
ajfa-4039	240	12	87	87	NUM
ajfa-4039	240	13	-	-	SYM
ajfa-4039	240	14	113	113	NUM
ajfa-4039	240	15	,	,	PUNCT
ajfa-4039	240	16	http://dx.doi.org/10.1108/17590811111170520	http://dx.doi.org/10.1108/17590811111170520	NOUN
ajfa-4039	240	17	paolillo	paolillo	PROPN
ajfa-4039	240	18	,	,	PUNCT
ajfa-4039	240	19	j.g.p	j.g.p	PROPN
ajfa-4039	240	20	.	.	PROPN
ajfa-4039	240	21	,	,	PUNCT
ajfa-4039	240	22	&	&	CCONJ
ajfa-4039	240	23	estes	estes	PROPN
ajfa-4039	240	24	,	,	PUNCT
ajfa-4039	240	25	r.w	r.w	PROPN
ajfa-4039	240	26	.	.	PROPN
ajfa-4039	240	27	(	(	PUNCT
ajfa-4039	240	28	1982	1982	NUM
ajfa-4039	240	29	)	)	PUNCT
ajfa-4039	240	30	.	.	PUNCT
ajfa-4039	241	1	an	an	DET
ajfa-4039	241	2	empirical	empirical	ADJ
ajfa-4039	241	3	analysis	analysis	NOUN
ajfa-4039	241	4	of	of	ADP
ajfa-4039	241	5	career	career	NOUN
ajfa-4039	241	6	choice	choice	NOUN
ajfa-4039	241	7	factors	factor	NOUN
ajfa-4039	241	8	among	among	ADP
ajfa-4039	241	9	accountants	accountant	NOUN
ajfa-4039	241	10	,	,	PUNCT
ajfa-4039	241	11	attorneys	attorney	NOUN
ajfa-4039	241	12	,	,	PUNCT
ajfa-4039	241	13	engineers	engineer	NOUN
ajfa-4039	241	14	,	,	PUNCT
ajfa-4039	241	15	and	and	CCONJ
ajfa-4039	241	16	physicians	physician	NOUN
ajfa-4039	241	17	.	.	PUNCT
ajfa-4039	242	1	the	the	DET
ajfa-4039	242	2	accounting	accounting	NOUN
ajfa-4039	242	3	review	review	NOUN
ajfa-4039	242	4	,	,	PUNCT
ajfa-4039	242	5	57(4	57(4	NUM
ajfa-4039	242	6	)	)	PUNCT
ajfa-4039	242	7	,	,	PUNCT
ajfa-4039	242	8	785	785	NUM
ajfa-4039	242	9	-	-	SYM
ajfa-4039	242	10	793	793	NUM
ajfa-4039	242	11	.	.	PUNCT
ajfa-4039	242	12	pwc	pwc	PROPN
ajfa-4039	242	13	(	(	PUNCT
ajfa-4039	242	14	2011	2011	NUM
ajfa-4039	242	15	)	)	PUNCT
ajfa-4039	242	16	.	.	PUNCT
ajfa-4039	243	1	shari’ah	shari’ah	PROPN
ajfa-4039	243	2	audit	audit	NOUN
ajfa-4039	243	3	:	:	PUNCT
ajfa-4039	243	4	industry	industry	NOUN
ajfa-4039	243	5	insights	insight	NOUN
ajfa-4039	243	6	.	.	PUNCT
ajfa-4039	244	1	pricewaterhousecoopers	pricewaterhousecoopers	PROPN
ajfa-4039	244	2	malaysia	malaysia	PROPN
ajfa-4039	244	3	.	.	PUNCT
ajfa-4039	245	1	available	available	ADJ
ajfa-4039	245	2	at	at	ADP
ajfa-4039	245	3	www.pwc.com/my	www.pwc.com/my	PROPN
ajfa-4039	245	4	rammal	rammal	NOUN
ajfa-4039	245	5	,	,	PUNCT
ajfa-4039	245	6	h.g	h.g	PROPN
ajfa-4039	245	7	.	.	PROPN
ajfa-4039	245	8	,	,	PUNCT
ajfa-4039	245	9	&	&	CCONJ
ajfa-4039	245	10	parker	parker	PROPN
ajfa-4039	245	11	,	,	PUNCT
ajfa-4039	245	12	l.d	l.d	PROPN
ajfa-4039	245	13	.	.	PROPN
ajfa-4039	246	1	(	(	PUNCT
ajfa-4039	246	2	2010	2010	NUM
ajfa-4039	246	3	)	)	PUNCT
ajfa-4039	246	4	.	.	PUNCT
ajfa-4039	247	1	audit	audit	NOUN
ajfa-4039	247	2	and	and	CCONJ
ajfa-4039	247	3	governance	governance	NOUN
ajfa-4039	247	4	in	in	ADP
ajfa-4039	247	5	islamic	islamic	ADJ
ajfa-4039	247	6	banks	bank	NOUN
ajfa-4039	247	7	:	:	PUNCT
ajfa-4039	247	8	selection	selection	NOUN
ajfa-4039	247	9	and	and	CCONJ
ajfa-4039	247	10	training	training	NOUN
ajfa-4039	247	11	of	of	ADP
ajfa-4039	247	12	shari’ah	shari’ah	PROPN
ajfa-4039	247	13	advisors	advisor	NOUN
ajfa-4039	247	14	.	.	PUNCT
ajfa-4039	248	1	6th	6th	ADJ
ajfa-4039	248	2	asia	asia	PROPN
ajfa-4039	248	3	pacific	pacific	PROPN
ajfa-4039	248	4	interdisciplinary	interdisciplinary	PROPN
ajfa-4039	248	5	research	research	NOUN
ajfa-4039	248	6	in	in	ADP
ajfa-4039	248	7	accounting	accounting	NOUN
ajfa-4039	248	8	(	(	PUNCT
ajfa-4039	248	9	apira	apira	PROPN
ajfa-4039	248	10	)	)	PUNCT
ajfa-4039	248	11	conference	conference	NOUN
ajfa-4039	248	12	sydney	sydney	PROPN
ajfa-4039	248	13	,	,	PUNCT
ajfa-4039	248	14	australia	australia	PROPN
ajfa-4039	248	15	.	.	PUNCT
ajfa-4039	249	1	http://apira2010.econ.usyd.edu.au	http://apira2010.econ.usyd.edu.au	PROPN
ajfa-4039	249	2	.	.	PUNCT
ajfa-4039	249	3	shafii	shafii	ADJ
ajfa-4039	249	4	,	,	PUNCT
ajfa-4039	249	5	z.	z.	PROPN
ajfa-4039	249	6	,	,	PUNCT
ajfa-4039	249	7	salleh	salleh	PROPN
ajfa-4039	249	8	,	,	PUNCT
ajfa-4039	249	9	s.	s.	PROPN
ajfa-4039	249	10	,	,	PUNCT
ajfa-4039	249	11	&	&	CCONJ
ajfa-4039	249	12	shahwan	shahwan	PROPN
ajfa-4039	249	13	,	,	PUNCT
ajfa-4039	249	14	s.	s.	PROPN
ajfa-4039	249	15	(	(	PUNCT
ajfa-4039	249	16	2010	2010	NUM
ajfa-4039	249	17	)	)	PUNCT
ajfa-4039	249	18	.	.	PUNCT
ajfa-4039	250	1	management	management	NOUN
ajfa-4039	250	2	of	of	ADP
ajfa-4039	250	3	shari’ah	shari’ah	PROPN
ajfa-4039	250	4	non	non	ADJ
ajfa-4039	250	5	-	-	ADJ
ajfa-4039	250	6	compliance	compliance	ADJ
ajfa-4039	250	7	audit	audit	NOUN
ajfa-4039	250	8	risk	risk	NOUN
ajfa-4039	250	9	in	in	ADP
ajfa-4039	250	10	the	the	DET
ajfa-4039	250	11	islamic	islamic	ADJ
ajfa-4039	250	12	financial	financial	ADJ
ajfa-4039	250	13	institutions	institution	NOUN
ajfa-4039	250	14	via	via	ADP
ajfa-4039	250	15	the	the	DET
ajfa-4039	250	16	development	development	NOUN
ajfa-4039	250	17	of	of	ADP
ajfa-4039	250	18	shari’ah	shari’ah	PROPN
ajfa-4039	250	19	compliance	compliance	NOUN
ajfa-4039	250	20	audit	audit	NOUN
ajfa-4039	250	21	framework	framework	NOUN
ajfa-4039	250	22	and	and	CCONJ
ajfa-4039	250	23	shari’ah	shari’ah	NOUN
ajfa-4039	250	24	audit	audit	NOUN
ajfa-4039	250	25	programme	programme	NOUN
ajfa-4039	250	26	.	.	PUNCT
ajfa-4039	251	1	kyoto	kyoto	PROPN
ajfa-4039	251	2	bulletin	bulletin	NOUN
ajfa-4039	251	3	of	of	ADP
ajfa-4039	251	4	islamic	islamic	PROPN
ajfa-4039	251	5	area	area	PROPN
ajfa-4039	251	6	studies	study	NOUN
ajfa-4039	251	7	,	,	PUNCT
ajfa-4039	251	8	3(2	3(2	NUM
ajfa-4039	251	9	)	)	PUNCT
ajfa-4039	251	10	,	,	PUNCT
ajfa-4039	251	11	3–16	3–16	PROPN
ajfa-4039	251	12	.	.	PUNCT
ajfa-4039	252	1	sultan	sultan	PROPN
ajfa-4039	252	2	,	,	PUNCT
ajfa-4039	252	3	s.a.m	s.a.m	ADJ
ajfa-4039	252	4	.	.	PUNCT
ajfa-4039	252	5	(	(	PUNCT
ajfa-4039	252	6	2007	2007	NUM
ajfa-4039	252	7	)	)	PUNCT
ajfa-4039	252	8	.	.	PUNCT
ajfa-4039	253	1	a	a	DET
ajfa-4039	253	2	mini	mini	ADJ
ajfa-4039	253	3	guide	guide	NOUN
ajfa-4039	253	4	to	to	PART
ajfa-4039	253	5	shari’ah	shari’ah	VERB
ajfa-4039	253	6	audit	audit	NOUN
ajfa-4039	253	7	for	for	ADP
ajfa-4039	253	8	islamic	islamic	ADJ
ajfa-4039	253	9	financial	financial	ADJ
ajfa-4039	253	10	institutions	institution	NOUN
ajfa-4039	253	11	.	.	PUNCT
ajfa-4039	254	1	cert	cert	NOUN
ajfa-4039	254	2	publication	publication	NOUN
ajfa-4039	254	3	,	,	PUNCT
ajfa-4039	254	4	kuala	kuala	PROPN
ajfa-4039	254	5	lumpur	lumpur	PROPN
ajfa-4039	254	6	.	.	PUNCT
ajfa-4039	255	1	united	united	PROPN
ajfa-4039	255	2	nation	nation	PROPN
ajfa-4039	255	3	.	.	PUNCT
ajfa-4039	256	1	(	(	PUNCT
ajfa-4039	256	2	2011	2011	NUM
ajfa-4039	256	3	)	)	PUNCT
ajfa-4039	256	4	.	.	PUNCT
ajfa-4039	257	1	human	human	ADJ
ajfa-4039	257	2	development	development	PROPN
ajfa-4039	257	3	reports	report	VERB
ajfa-4039	257	4	.	.	PUNCT
ajfa-4039	258	1	http://hdr.undp.org/en/statistics/	http://hdr.undp.org/en/statistics/	PROPN
ajfa-4039	258	2	us	us	PROPN
ajfa-4039	258	3	department	department	PROPN
ajfa-4039	258	4	of	of	ADP
ajfa-4039	258	5	state	state	NOUN
ajfa-4039	258	6	.	.	PUNCT
ajfa-4039	259	1	(	(	PUNCT
ajfa-4039	259	2	2011	2011	NUM
ajfa-4039	259	3	)	)	PUNCT
ajfa-4039	259	4	.	.	PUNCT
ajfa-4039	260	1	background	background	NOUN
ajfa-4039	260	2	note	note	NOUN
ajfa-4039	260	3	:	:	PUNCT
ajfa-4039	260	4	brunei	brunei	PROPN
ajfa-4039	260	5	.	.	PUNCT
ajfa-4039	261	1	available	available	ADJ
ajfa-4039	261	2	online	online	ADV
ajfa-4039	261	3	at	at	ADP
ajfa-4039	261	4	http://www.state.gov/r/pa/ei/bgn/2700.htm	http://www.state.gov/r/pa/ei/bgn/2700.htm	NOUN
ajfa-4039	261	5	.	.	PUNCT
ajfa-4039	262	1	asian	asian	ADJ
ajfa-4039	262	2	journal	journal	PROPN
ajfa-4039	262	3	of	of	ADP
ajfa-4039	262	4	finance	finance	PROPN
ajfa-4039	262	5	&	&	CCONJ
ajfa-4039	262	6	accounting	accounting	PROPN
ajfa-4039	262	7	issn	issn	PROPN
ajfa-4039	262	8	1946	1946	NUM
ajfa-4039	262	9	-	-	PUNCT
ajfa-4039	262	10	052x	052x	NOUN
ajfa-4039	262	11	2013	2013	NUM
ajfa-4039	262	12	,	,	PUNCT
ajfa-4039	262	13	vol	vol	NOUN
ajfa-4039	262	14	.	.	PROPN
ajfa-4039	262	15	5	5	NUM
ajfa-4039	262	16	,	,	PUNCT
ajfa-4039	262	17	no	no	INTJ
ajfa-4039	262	18	.	.	NOUN
ajfa-4039	262	19	2	2	NUM
ajfa-4039	262	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-4039	262	21	100	100	NUM
ajfa-4039	262	22	yaacob	yaacob	NOUN
ajfa-4039	262	23	,	,	PUNCT
ajfa-4039	262	24	h.	h.	PROPN
ajfa-4039	262	25	(	(	PUNCT
ajfa-4039	262	26	2012	2012	NUM
ajfa-4039	262	27	)	)	PUNCT
ajfa-4039	262	28	.	.	PUNCT
ajfa-4039	263	1	issues	issue	NOUN
ajfa-4039	263	2	and	and	CCONJ
ajfa-4039	263	3	challenges	challenge	NOUN
ajfa-4039	263	4	of	of	ADP
ajfa-4039	263	5	shari’ah	shari’ah	NOUN
ajfa-4039	263	6	audit	audit	NOUN
ajfa-4039	263	7	in	in	ADP
ajfa-4039	263	8	islamic	islamic	ADJ
ajfa-4039	263	9	financial	financial	ADJ
ajfa-4039	263	10	institutions	institution	NOUN
ajfa-4039	263	11	:	:	PUNCT
ajfa-4039	263	12	a	a	DET
ajfa-4039	263	13	contemporary	contemporary	ADJ
ajfa-4039	263	14	view	view	NOUN
ajfa-4039	263	15	.	.	PUNCT
ajfa-4039	264	1	in	in	ADP
ajfa-4039	264	2	3rd	3rd	ADJ
ajfa-4039	264	3	business	business	NOUN
ajfa-4039	264	4	and	and	CCONJ
ajfa-4039	264	5	economic	economic	ADJ
ajfa-4039	264	6	research	research	NOUN
ajfa-4039	264	7	international	international	ADJ
ajfa-4039	264	8	conference	conference	NOUN
ajfa-4039	264	9	(	(	PUNCT
ajfa-4039	264	10	icber	icber	PROPN
ajfa-4039	264	11	)	)	PUNCT
ajfa-4039	264	12	2012	2012	NUM
ajfa-4039	264	13	proceedings	proceeding	NOUN
ajfa-4039	264	14	of	of	ADP
ajfa-4039	264	15	the	the	DET
ajfa-4039	264	16	international	international	ADJ
ajfa-4039	264	17	conference	conference	NOUN
ajfa-4039	264	18	in	in	ADP
ajfa-4039	264	19	bandung	bandung	PROPN
ajfa-4039	264	20	,	,	PUNCT
ajfa-4039	264	21	indonesia	indonesia	PROPN
ajfa-4039	264	22	,	,	PUNCT
ajfa-4039	264	23	2012	2012	NUM
ajfa-4039	264	24	.	.	PUNCT
ajfa-4039	265	1	yaacob	yaacob	PROPN
ajfa-4039	265	2	,	,	PUNCT
ajfa-4039	265	3	h.	h.	PROPN
ajfa-4039	265	4	,	,	PUNCT
ajfa-4039	265	5	&	&	CCONJ
ajfa-4039	265	6	donglah	donglah	PROPN
ajfa-4039	265	7	,	,	PUNCT
ajfa-4039	265	8	n.k	n.k	PROPN
ajfa-4039	265	9	.	.	PROPN
ajfa-4039	265	10	(	(	PUNCT
ajfa-4039	265	11	2012	2012	NUM
ajfa-4039	265	12	)	)	PUNCT
ajfa-4039	265	13	.	.	PUNCT
ajfa-4039	266	1	shari’ah	shari’ah	NOUN
ajfa-4039	266	2	audit	audit	NOUN
ajfa-4039	266	3	in	in	ADP
ajfa-4039	266	4	islamic	islamic	ADJ
ajfa-4039	266	5	financial	financial	ADJ
ajfa-4039	266	6	institutions	institution	NOUN
ajfa-4039	266	7	:	:	PUNCT
ajfa-4039	266	8	the	the	DET
ajfa-4039	266	9	postgraduates	postgraduate	NOUN
ajfa-4039	266	10	’	'	PUNCT
ajfa-4039	266	11	perspective	perspective	NOUN
ajfa-4039	266	12	.	.	PUNCT
ajfa-4039	267	1	international	international	ADJ
ajfa-4039	267	2	journal	journal	PROPN
ajfa-4039	267	3	of	of	ADP
ajfa-4039	267	4	economics	economic	NOUN
ajfa-4039	267	5	and	and	CCONJ
ajfa-4039	267	6	finance	finance	NOUN
ajfa-4039	267	7	,	,	PUNCT
ajfa-4039	267	8	4(12	4(12	NUM
ajfa-4039	267	9	)	)	PUNCT
ajfa-4039	267	10	,	,	PUNCT
ajfa-4039	267	11	224	224	NUM
ajfa-4039	267	12	–	–	SYM
ajfa-4039	267	13	239	239	NUM
ajfa-4039	267	14	.	.	PUNCT
ajfa-4039	268	1	yavas	yavas	PROPN
ajfa-4039	268	2	,	,	PUNCT
ajfa-4039	268	3	u.	u.	PROPN
ajfa-4039	268	4	,	,	PUNCT
ajfa-4039	268	5	&	&	CCONJ
ajfa-4039	268	6	arsan	arsan	PROPN
ajfa-4039	268	7	,	,	PUNCT
ajfa-4039	268	8	n.	n.	PROPN
ajfa-4039	268	9	(	(	PUNCT
ajfa-4039	268	10	1996	1996	NUM
ajfa-4039	268	11	)	)	PUNCT
ajfa-4039	268	12	.	.	PUNCT
ajfa-4039	269	1	image	image	NOUN
ajfa-4039	269	2	of	of	ADP
ajfa-4039	269	3	auditing	auditing	NOUN
ajfa-4039	269	4	as	as	ADP
ajfa-4039	269	5	a	a	DET
ajfa-4039	269	6	field	field	NOUN
ajfa-4039	269	7	of	of	ADP
ajfa-4039	269	8	study	study	NOUN
ajfa-4039	269	9	and	and	CCONJ
ajfa-4039	269	10	a	a	DET
ajfa-4039	269	11	career	career	NOUN
ajfa-4039	269	12	among	among	ADP
ajfa-4039	269	13	college	college	NOUN
ajfa-4039	269	14	students	student	NOUN
ajfa-4039	269	15	.	.	PUNCT
ajfa-4039	270	1	managerial	managerial	ADJ
ajfa-4039	270	2	auditing	auditing	NOUN
ajfa-4039	270	3	journal	journal	NOUN
ajfa-4039	270	4	,	,	PUNCT
ajfa-4039	270	5	11(5	11(5	NUM
ajfa-4039	270	6	)	)	PUNCT
ajfa-4039	270	7	,	,	PUNCT
ajfa-4039	270	8	41	41	NUM
ajfa-4039	270	9	-	-	SYM
ajfa-4039	270	10	44	44	NUM
ajfa-4039	270	11	.	.	PUNCT