id	sid	tid	token	lemma	pos
issue-370	1	1	baltic	baltic	PROPN
issue-370	1	2	journal	journal	PROPN
issue-370	1	3	of	of	ADP
issue-370	1	4	economic	economic	ADJ
issue-370	1	5	studies	study	NOUN
issue-370	1	6	345	345	NUM
issue-370	1	7	vol	vol	NOUN
issue-370	1	8	.	.	PROPN
issue-370	2	1	4	4	NUM
issue-370	2	2	,	,	PUNCT
issue-370	2	3	no	no	INTJ
issue-370	2	4	.	.	NOUN
issue-370	2	5	1	1	NUM
issue-370	2	6	,	,	PUNCT
issue-370	2	7	2018	2018	NUM
issue-370	2	8	corresponding	correspond	VERB
issue-370	2	9	author	author	NOUN
issue-370	2	10	:	:	PUNCT
issue-370	2	11	1	1	NUM
issue-370	2	12	department	department	NOUN
issue-370	2	13	of	of	ADP
issue-370	2	14	accounting	accounting	NOUN
issue-370	2	15	and	and	CCONJ
issue-370	2	16	audit	audit	NOUN
issue-370	2	17	,	,	PUNCT
issue-370	2	18	donetsk	donetsk	NOUN
issue-370	2	19	national	national	PROPN
issue-370	2	20	university	university	PROPN
issue-370	2	21	of	of	ADP
issue-370	2	22	economics	economic	NOUN
issue-370	2	23	and	and	CCONJ
issue-370	2	24	trade	trade	NOUN
issue-370	2	25	named	name	VERB
issue-370	2	26	after	after	ADP
issue-370	2	27	mykhailo	mykhailo	PROPN
issue-370	2	28	tugan	tugan	NOUN
issue-370	2	29	-	-	PUNCT
issue-370	2	30	baranovsky	baranovsky	NOUN
issue-370	2	31	.	.	PUNCT
issue-370	3	1	e	e	X
issue-370	3	2	-	-	NOUN
issue-370	3	3	mail	mail	NOUN
issue-370	3	4	:	:	PUNCT
issue-370	3	5	shendrigorenko@donnuet.edu.ua	shendrigorenko@donnuet.edu.ua	NOUN
issue-370	3	6	2	2	NUM
issue-370	3	7	department	department	NOUN
issue-370	3	8	of	of	ADP
issue-370	3	9	accounting	accounting	NOUN
issue-370	3	10	and	and	CCONJ
issue-370	3	11	audit	audit	NOUN
issue-370	3	12	,	,	PUNCT
issue-370	3	13	donetsk	donetsk	NOUN
issue-370	3	14	national	national	PROPN
issue-370	3	15	university	university	PROPN
issue-370	3	16	of	of	ADP
issue-370	3	17	economics	economic	NOUN
issue-370	3	18	and	and	CCONJ
issue-370	3	19	trade	trade	NOUN
issue-370	3	20	named	name	VERB
issue-370	3	21	after	after	ADP
issue-370	3	22	mykhailo	mykhailo	PROPN
issue-370	3	23	tugan	tugan	NOUN
issue-370	3	24	-	-	PUNCT
issue-370	3	25	baranovsky	baranovsky	NOUN
issue-370	3	26	.	.	PUNCT
issue-370	4	1	e	e	X
issue-370	4	2	-	-	NOUN
issue-370	4	3	mail	mail	NOUN
issue-370	4	4	:	:	PUNCT
issue-370	4	5	shevchenko@donnuet.edu.ua	shevchenko@donnuet.edu.ua	PROPN
issue-370	4	6	doi	doi	PROPN
issue-370	4	7	:	:	PUNCT
issue-370	4	8	https://doi.org/10.30525/2256-0742/2018-4-1-345-349	https://doi.org/10.30525/2256-0742/2018-4-1-345-349	PROPN
issue-370	4	9	urgent	urgent	ADJ
issue-370	4	10	issues	issue	NOUN
issue-370	4	11	of	of	ADP
issue-370	4	12	organization	organization	NOUN
issue-370	4	13	of	of	ADP
issue-370	4	14	audit	audit	NOUN
issue-370	4	15	activity	activity	NOUN
issue-370	4	16	in	in	ADP
issue-370	4	17	ukraine	ukraine	NOUN
issue-370	4	18	and	and	CCONJ
issue-370	4	19	directions	direction	NOUN
issue-370	4	20	for	for	ADP
issue-370	4	21	their	their	PRON
issue-370	4	22	solutions	solution	NOUN
issue-370	4	23	maryna	maryna	NOUN
issue-370	4	24	shendryhorenko1	shendryhorenko1	PROPN
issue-370	4	25	,	,	PUNCT
issue-370	4	26	liubov	liubov	PROPN
issue-370	4	27	shevchenko2	shevchenko2	PROPN
issue-370	4	28	donetsk	donetsk	PROPN
issue-370	4	29	national	national	PROPN
issue-370	4	30	university	university	PROPN
issue-370	4	31	of	of	ADP
issue-370	4	32	economics	economic	NOUN
issue-370	4	33	and	and	CCONJ
issue-370	4	34	trade	trade	NOUN
issue-370	4	35	named	name	VERB
issue-370	4	36	after	after	ADP
issue-370	4	37	mykhailo	mykhailo	PROPN
issue-370	4	38	tugan	tugan	NOUN
issue-370	4	39	-	-	PUNCT
issue-370	4	40	baranovsky	baranovsky	ADJ
issue-370	4	41	,	,	PUNCT
issue-370	4	42	ukraine	ukraine	ADJ
issue-370	4	43	abstract	abstract	NOUN
issue-370	4	44	.	.	PUNCT
issue-370	5	1	in	in	ADP
issue-370	5	2	conditions	condition	NOUN
issue-370	5	3	of	of	ADP
issue-370	5	4	economic	economic	ADJ
issue-370	5	5	uncertainty	uncertainty	NOUN
issue-370	5	6	and	and	CCONJ
issue-370	5	7	competition	competition	NOUN
issue-370	5	8	,	,	PUNCT
issue-370	5	9	the	the	DET
issue-370	5	10	importance	importance	NOUN
issue-370	5	11	of	of	ADP
issue-370	5	12	objective	objective	ADJ
issue-370	5	13	economic	economic	ADJ
issue-370	5	14	control	control	NOUN
issue-370	5	15	increases	increase	VERB
issue-370	5	16	both	both	CCONJ
issue-370	5	17	from	from	ADP
issue-370	5	18	owners	owner	NOUN
issue-370	5	19	and	and	CCONJ
issue-370	5	20	supervisors	supervisor	NOUN
issue-370	5	21	.	.	PUNCT
issue-370	6	1	reliable	reliable	ADJ
issue-370	6	2	financial	financial	ADJ
issue-370	6	3	reporting	reporting	NOUN
issue-370	6	4	provides	provide	VERB
issue-370	6	5	the	the	DET
issue-370	6	6	possibility	possibility	NOUN
issue-370	6	7	of	of	ADP
issue-370	6	8	making	make	VERB
issue-370	6	9	conscious	conscious	ADJ
issue-370	6	10	economic	economic	ADJ
issue-370	6	11	decisions	decision	NOUN
issue-370	6	12	,	,	PUNCT
issue-370	6	13	warns	warn	VERB
issue-370	6	14	of	of	ADP
issue-370	6	15	operations	operation	NOUN
issue-370	6	16	associated	associate	VERB
issue-370	6	17	with	with	ADP
issue-370	6	18	increased	increase	VERB
issue-370	6	19	risk	risk	NOUN
issue-370	6	20	.	.	PUNCT
issue-370	7	1	the	the	DET
issue-370	7	2	opinion	opinion	NOUN
issue-370	7	3	of	of	ADP
issue-370	7	4	the	the	DET
issue-370	7	5	auditor	auditor	NOUN
issue-370	7	6	increases	increase	VERB
issue-370	7	7	the	the	DET
issue-370	7	8	trust	trust	NOUN
issue-370	7	9	in	in	ADP
issue-370	7	10	the	the	DET
issue-370	7	11	financial	financial	ADJ
issue-370	7	12	activity	activity	NOUN
issue-370	7	13	of	of	ADP
issue-370	7	14	the	the	DET
issue-370	7	15	company	company	NOUN
issue-370	7	16	and	and	CCONJ
issue-370	7	17	the	the	DET
issue-370	7	18	general	general	ADJ
issue-370	7	19	loyalty	loyalty	NOUN
issue-370	7	20	to	to	ADP
issue-370	7	21	business	business	NOUN
issue-370	7	22	by	by	ADP
issue-370	7	23	the	the	DET
issue-370	7	24	stakeholders	stakeholder	NOUN
issue-370	7	25	–	–	PUNCT
issue-370	7	26	owners	owner	NOUN
issue-370	7	27	,	,	PUNCT
issue-370	7	28	investors	investor	NOUN
issue-370	7	29	,	,	PUNCT
issue-370	7	30	potential	potential	ADJ
issue-370	7	31	customers	customer	NOUN
issue-370	7	32	,	,	PUNCT
issue-370	7	33	suppliers	supplier	NOUN
issue-370	7	34	,	,	PUNCT
issue-370	7	35	authorities	authority	NOUN
issue-370	7	36	.	.	PUNCT
issue-370	8	1	therefore	therefore	ADV
issue-370	8	2	,	,	PUNCT
issue-370	8	3	the	the	DET
issue-370	8	4	issue	issue	NOUN
issue-370	8	5	of	of	ADP
issue-370	8	6	the	the	DET
issue-370	8	7	exclusion	exclusion	NOUN
issue-370	8	8	of	of	ADP
issue-370	8	9	the	the	DET
issue-370	8	10	corruption	corruption	NOUN
issue-370	8	11	component	component	NOUN
issue-370	8	12	between	between	ADP
issue-370	8	13	the	the	DET
issue-370	8	14	audit	audit	NOUN
issue-370	8	15	firm	firm	NOUN
issue-370	8	16	and	and	CCONJ
issue-370	8	17	the	the	DET
issue-370	8	18	client	client	NOUN
issue-370	8	19	company	company	NOUN
issue-370	8	20	during	during	ADP
issue-370	8	21	the	the	DET
issue-370	8	22	organization	organization	NOUN
issue-370	8	23	and	and	CCONJ
issue-370	8	24	conduct	conduct	NOUN
issue-370	8	25	of	of	ADP
issue-370	8	26	the	the	DET
issue-370	8	27	audit	audit	NOUN
issue-370	8	28	is	be	AUX
issue-370	8	29	a	a	DET
issue-370	8	30	topical	topical	ADJ
issue-370	8	31	issue	issue	NOUN
issue-370	8	32	in	in	ADP
issue-370	8	33	many	many	ADJ
issue-370	8	34	countries	country	NOUN
issue-370	8	35	of	of	ADP
issue-370	8	36	the	the	DET
issue-370	8	37	world	world	NOUN
issue-370	8	38	,	,	PUNCT
issue-370	8	39	including	include	VERB
issue-370	8	40	ukraine	ukraine	NOUN
issue-370	8	41	.	.	PUNCT
issue-370	9	1	the	the	DET
issue-370	9	2	purpose	purpose	NOUN
issue-370	9	3	of	of	ADP
issue-370	9	4	the	the	DET
issue-370	9	5	paper	paper	NOUN
issue-370	9	6	is	be	AUX
issue-370	9	7	to	to	PART
issue-370	9	8	substantiate	substantiate	VERB
issue-370	9	9	the	the	DET
issue-370	9	10	theoretical	theoretical	ADJ
issue-370	9	11	principles	principle	NOUN
issue-370	9	12	and	and	CCONJ
issue-370	9	13	practical	practical	ADJ
issue-370	9	14	recommendations	recommendation	NOUN
issue-370	9	15	for	for	ADP
issue-370	9	16	the	the	DET
issue-370	9	17	organization	organization	NOUN
issue-370	9	18	of	of	ADP
issue-370	9	19	audit	audit	NOUN
issue-370	9	20	activity	activity	NOUN
issue-370	9	21	and	and	CCONJ
issue-370	9	22	overcoming	overcome	VERB
issue-370	9	23	corruption	corruption	NOUN
issue-370	9	24	in	in	ADP
issue-370	9	25	the	the	DET
issue-370	9	26	economic	economic	ADJ
issue-370	9	27	sphere	sphere	NOUN
issue-370	9	28	in	in	ADP
issue-370	9	29	ukraine	ukraine	PROPN
issue-370	9	30	.	.	PUNCT
issue-370	10	1	methodology	methodology	NOUN
issue-370	10	2	.	.	PUNCT
issue-370	11	1	the	the	DET
issue-370	11	2	methodological	methodological	ADJ
issue-370	11	3	basis	basis	NOUN
issue-370	11	4	of	of	ADP
issue-370	11	5	research	research	NOUN
issue-370	11	6	is	be	AUX
issue-370	11	7	general	general	ADJ
issue-370	11	8	scientific	scientific	ADJ
issue-370	11	9	and	and	CCONJ
issue-370	11	10	special	special	ADJ
issue-370	11	11	methods	method	NOUN
issue-370	11	12	of	of	ADP
issue-370	11	13	knowledge	knowledge	NOUN
issue-370	11	14	.	.	PUNCT
issue-370	12	1	to	to	PART
issue-370	12	2	determine	determine	VERB
issue-370	12	3	the	the	DET
issue-370	12	4	current	current	ADJ
issue-370	12	5	state	state	NOUN
issue-370	12	6	of	of	ADP
issue-370	12	7	audit	audit	NOUN
issue-370	12	8	in	in	ADP
issue-370	12	9	ukraine	ukraine	NOUN
issue-370	12	10	,	,	PUNCT
issue-370	12	11	quantitative	quantitative	ADJ
issue-370	12	12	changes	change	NOUN
issue-370	12	13	in	in	ADP
issue-370	12	14	the	the	DET
issue-370	12	15	dynamics	dynamic	NOUN
issue-370	12	16	of	of	ADP
issue-370	12	17	audit	audit	NOUN
issue-370	12	18	firms	firm	NOUN
issue-370	12	19	and	and	CCONJ
issue-370	12	20	certified	certified	ADJ
issue-370	12	21	auditors	auditor	NOUN
issue-370	12	22	,	,	PUNCT
issue-370	12	23	applied	apply	VERB
issue-370	12	24	methods	method	NOUN
issue-370	12	25	of	of	ADP
issue-370	12	26	synthesis	synthesis	NOUN
issue-370	12	27	,	,	PUNCT
issue-370	12	28	comparison	comparison	NOUN
issue-370	12	29	,	,	PUNCT
issue-370	12	30	grouping	grouping	NOUN
issue-370	12	31	.	.	PUNCT
issue-370	13	1	for	for	ADP
issue-370	13	2	isolating	isolate	VERB
issue-370	13	3	problems	problem	NOUN
issue-370	13	4	that	that	PRON
issue-370	13	5	arise	arise	VERB
issue-370	13	6	in	in	ADP
issue-370	13	7	the	the	DET
issue-370	13	8	market	market	NOUN
issue-370	13	9	of	of	ADP
issue-370	13	10	audit	audit	NOUN
issue-370	13	11	services	service	NOUN
issue-370	13	12	,	,	PUNCT
issue-370	13	13	methods	method	NOUN
issue-370	13	14	of	of	ADP
issue-370	13	15	specificity	specificity	NOUN
issue-370	13	16	and	and	CCONJ
issue-370	13	17	abstraction	abstraction	NOUN
issue-370	13	18	are	be	AUX
issue-370	13	19	used	use	VERB
issue-370	13	20	.	.	PUNCT
issue-370	14	1	the	the	DET
issue-370	14	2	method	method	NOUN
issue-370	14	3	of	of	ADP
issue-370	14	4	analysis	analysis	NOUN
issue-370	14	5	was	be	AUX
issue-370	14	6	the	the	DET
issue-370	14	7	basis	basis	NOUN
issue-370	14	8	for	for	ADP
issue-370	14	9	determining	determine	VERB
issue-370	14	10	the	the	DET
issue-370	14	11	main	main	ADJ
issue-370	14	12	factors	factor	NOUN
issue-370	14	13	of	of	ADP
issue-370	14	14	corruption	corruption	NOUN
issue-370	14	15	in	in	ADP
issue-370	14	16	the	the	DET
issue-370	14	17	audit	audit	NOUN
issue-370	14	18	sector	sector	NOUN
issue-370	14	19	and	and	CCONJ
issue-370	14	20	its	its	PRON
issue-370	14	21	impact	impact	NOUN
issue-370	14	22	on	on	ADP
issue-370	14	23	the	the	DET
issue-370	14	24	dynamics	dynamic	NOUN
issue-370	14	25	of	of	ADP
issue-370	14	26	ukraine	ukraine	NOUN
issue-370	14	27	’s	’s	PART
issue-370	14	28	economic	economic	ADJ
issue-370	14	29	development	development	NOUN
issue-370	14	30	.	.	PUNCT
issue-370	15	1	the	the	DET
issue-370	15	2	dialectical	dialectical	ADJ
issue-370	15	3	method	method	NOUN
issue-370	15	4	,	,	PUNCT
issue-370	15	5	synthesis	synthesis	NOUN
issue-370	15	6	,	,	PUNCT
issue-370	15	7	and	and	CCONJ
issue-370	15	8	abstraction	abstraction	NOUN
issue-370	15	9	have	have	AUX
issue-370	15	10	been	be	AUX
issue-370	15	11	used	use	VERB
issue-370	15	12	to	to	PART
issue-370	15	13	formulate	formulate	VERB
issue-370	15	14	proposals	proposal	NOUN
issue-370	15	15	for	for	ADP
issue-370	15	16	improving	improve	VERB
issue-370	15	17	the	the	DET
issue-370	15	18	order	order	NOUN
issue-370	15	19	,	,	PUNCT
issue-370	15	20	in	in	ADP
issue-370	15	21	which	which	PRON
issue-370	15	22	services	service	NOUN
issue-370	15	23	are	be	AUX
issue-370	15	24	provided	provide	VERB
issue-370	15	25	in	in	ADP
issue-370	15	26	the	the	DET
issue-370	15	27	audit	audit	NOUN
issue-370	15	28	field	field	NOUN
issue-370	15	29	.	.	PUNCT
issue-370	16	1	a	a	DET
issue-370	16	2	tabular	tabular	NOUN
issue-370	16	3	method	method	NOUN
issue-370	16	4	was	be	AUX
issue-370	16	5	used	use	VERB
issue-370	16	6	to	to	PART
issue-370	16	7	reflect	reflect	VERB
issue-370	16	8	the	the	DET
issue-370	16	9	systematic	systematic	ADJ
issue-370	16	10	results	result	NOUN
issue-370	16	11	of	of	ADP
issue-370	16	12	the	the	DET
issue-370	16	13	consolidation	consolidation	NOUN
issue-370	16	14	and	and	CCONJ
issue-370	16	15	grouping	grouping	NOUN
issue-370	16	16	of	of	ADP
issue-370	16	17	indexes	index	NOUN
issue-370	16	18	of	of	ADP
issue-370	16	19	corruption	corruption	NOUN
issue-370	16	20	perception	perception	NOUN
issue-370	16	21	index	index	NOUN
issue-370	16	22	in	in	ADP
issue-370	16	23	ukraine	ukraine	NOUN
issue-370	16	24	in	in	ADP
issue-370	16	25	2013–2017	2013–2017	NUM
issue-370	16	26	.	.	PUNCT
issue-370	17	1	the	the	DET
issue-370	17	2	graphical	graphical	ADJ
issue-370	17	3	method	method	NOUN
issue-370	17	4	was	be	AUX
issue-370	17	5	used	use	VERB
issue-370	17	6	to	to	PART
issue-370	17	7	visually	visually	ADV
issue-370	17	8	reproduce	reproduce	VERB
issue-370	17	9	the	the	DET
issue-370	17	10	dynamics	dynamic	NOUN
issue-370	17	11	of	of	ADP
issue-370	17	12	the	the	DET
issue-370	17	13	change	change	NOUN
issue-370	17	14	in	in	ADP
issue-370	17	15	the	the	DET
issue-370	17	16	perceptions	perception	NOUN
issue-370	17	17	of	of	ADP
issue-370	17	18	corruption	corruption	NOUN
issue-370	17	19	in	in	ADP
issue-370	17	20	ukraine	ukraine	NOUN
issue-370	17	21	,	,	PUNCT
issue-370	17	22	the	the	DET
issue-370	17	23	usa	usa	PROPN
issue-370	17	24	and	and	CCONJ
issue-370	17	25	poland	poland	PROPN
issue-370	17	26	in	in	ADP
issue-370	17	27	2013–2017	2013–2017	NUM
issue-370	17	28	,	,	PUNCT
issue-370	17	29	and	and	CCONJ
issue-370	17	30	the	the	DET
issue-370	17	31	changes	change	NOUN
issue-370	17	32	in	in	ADP
issue-370	17	33	the	the	DET
issue-370	17	34	number	number	NOUN
issue-370	17	35	of	of	ADP
issue-370	17	36	audit	audit	NOUN
issue-370	17	37	firms	firm	NOUN
issue-370	17	38	and	and	CCONJ
issue-370	17	39	certified	certified	ADJ
issue-370	17	40	auditors	auditor	NOUN
issue-370	17	41	in	in	ADP
issue-370	17	42	ukraine	ukraine	NOUN
issue-370	17	43	in	in	ADP
issue-370	17	44	2012–2016	2012–2016	NUM
issue-370	17	45	.	.	PUNCT
issue-370	18	1	results	result	NOUN
issue-370	18	2	.	.	PUNCT
issue-370	19	1	the	the	DET
issue-370	19	2	results	result	NOUN
issue-370	19	3	of	of	ADP
issue-370	19	4	the	the	DET
issue-370	19	5	study	study	NOUN
issue-370	19	6	substantiated	substantiate	VERB
issue-370	19	7	the	the	DET
issue-370	19	8	need	need	NOUN
issue-370	19	9	to	to	PART
issue-370	19	10	improve	improve	VERB
issue-370	19	11	the	the	DET
issue-370	19	12	legislative	legislative	ADJ
issue-370	19	13	and	and	CCONJ
issue-370	19	14	regulatory	regulatory	ADJ
issue-370	19	15	framework	framework	NOUN
issue-370	19	16	that	that	PRON
issue-370	19	17	regulates	regulate	VERB
issue-370	19	18	audit	audit	NOUN
issue-370	19	19	activity	activity	NOUN
issue-370	19	20	.	.	PUNCT
issue-370	20	1	the	the	DET
issue-370	20	2	main	main	ADJ
issue-370	20	3	factors	factor	NOUN
issue-370	20	4	that	that	PRON
issue-370	20	5	negatively	negatively	ADV
issue-370	20	6	influence	influence	VERB
issue-370	20	7	the	the	DET
issue-370	20	8	audit	audit	NOUN
issue-370	20	9	activity	activity	NOUN
issue-370	20	10	and	and	CCONJ
issue-370	20	11	contribute	contribute	VERB
issue-370	20	12	to	to	ADP
issue-370	20	13	the	the	DET
issue-370	20	14	development	development	NOUN
issue-370	20	15	of	of	ADP
issue-370	20	16	corruption	corruption	NOUN
issue-370	20	17	in	in	ADP
issue-370	20	18	ukraine	ukraine	PROPN
issue-370	20	19	are	be	AUX
issue-370	20	20	identified	identify	VERB
issue-370	20	21	.	.	PUNCT
issue-370	21	1	the	the	DET
issue-370	21	2	proposals	proposal	NOUN
issue-370	21	3	on	on	ADP
issue-370	21	4	improvement	improvement	NOUN
issue-370	21	5	of	of	ADP
issue-370	21	6	the	the	DET
issue-370	21	7	situation	situation	NOUN
issue-370	21	8	in	in	ADP
issue-370	21	9	the	the	DET
issue-370	21	10	market	market	NOUN
issue-370	21	11	of	of	ADP
issue-370	21	12	audit	audit	NOUN
issue-370	21	13	services	service	NOUN
issue-370	21	14	,	,	PUNCT
issue-370	21	15	as	as	ADV
issue-370	21	16	well	well	ADV
issue-370	21	17	as	as	ADP
issue-370	21	18	increase	increase	NOUN
issue-370	21	19	of	of	ADP
issue-370	21	20	efficiency	efficiency	NOUN
issue-370	21	21	of	of	ADP
issue-370	21	22	auditors	auditor	NOUN
issue-370	21	23	’	’	PART
issue-370	21	24	activity	activity	NOUN
issue-370	21	25	are	be	AUX
issue-370	21	26	given	give	VERB
issue-370	21	27	.	.	PUNCT
issue-370	22	1	practical	practical	ADJ
issue-370	22	2	implications	implication	NOUN
issue-370	22	3	.	.	PUNCT
issue-370	23	1	the	the	DET
issue-370	23	2	pragmatic	pragmatic	ADJ
issue-370	23	3	value	value	NOUN
issue-370	23	4	of	of	ADP
issue-370	23	5	the	the	DET
issue-370	23	6	research	research	NOUN
issue-370	23	7	results	result	NOUN
issue-370	23	8	is	be	AUX
issue-370	23	9	the	the	DET
issue-370	23	10	possibility	possibility	NOUN
issue-370	23	11	of	of	ADP
issue-370	23	12	their	their	PRON
issue-370	23	13	use	use	NOUN
issue-370	23	14	for	for	ADP
issue-370	23	15	developing	develop	VERB
issue-370	23	16	strategic	strategic	ADJ
issue-370	23	17	measures	measure	NOUN
issue-370	23	18	to	to	PART
issue-370	23	19	improve	improve	VERB
issue-370	23	20	the	the	DET
issue-370	23	21	audit	audit	NOUN
issue-370	23	22	activity	activity	NOUN
issue-370	23	23	in	in	ADP
issue-370	23	24	ukraine	ukraine	NOUN
issue-370	23	25	,	,	PUNCT
issue-370	23	26	bringing	bring	VERB
issue-370	23	27	the	the	DET
issue-370	23	28	quality	quality	NOUN
issue-370	23	29	of	of	ADP
issue-370	23	30	domestic	domestic	ADJ
issue-370	23	31	audit	audit	NOUN
issue-370	23	32	closer	close	ADV
issue-370	23	33	to	to	ADP
issue-370	23	34	the	the	DET
issue-370	23	35	level	level	NOUN
issue-370	23	36	of	of	ADP
issue-370	23	37	audit	audit	NOUN
issue-370	23	38	in	in	ADP
issue-370	23	39	eu	eu	PROPN
issue-370	23	40	countries	country	NOUN
issue-370	23	41	.	.	PUNCT
issue-370	24	1	value	value	NOUN
issue-370	24	2	/	/	SYM
issue-370	24	3	originality	originality	NOUN
issue-370	24	4	.	.	PUNCT
issue-370	25	1	it	it	PRON
issue-370	25	2	is	be	AUX
issue-370	25	3	proposed	propose	VERB
issue-370	25	4	to	to	PART
issue-370	25	5	implement	implement	VERB
issue-370	25	6	a	a	DET
issue-370	25	7	set	set	NOUN
issue-370	25	8	of	of	ADP
issue-370	25	9	legislative	legislative	ADJ
issue-370	25	10	and	and	CCONJ
issue-370	25	11	regulatory	regulatory	ADJ
issue-370	25	12	changes	change	NOUN
issue-370	25	13	to	to	PART
issue-370	25	14	improve	improve	VERB
issue-370	25	15	the	the	DET
issue-370	25	16	organization	organization	NOUN
issue-370	25	17	and	and	CCONJ
issue-370	25	18	implementation	implementation	NOUN
issue-370	25	19	of	of	ADP
issue-370	25	20	audit	audit	NOUN
issue-370	25	21	practices	practice	NOUN
issue-370	25	22	in	in	ADP
issue-370	25	23	ukraine	ukraine	NOUN
issue-370	25	24	to	to	PART
issue-370	25	25	minimize	minimize	VERB
issue-370	25	26	the	the	DET
issue-370	25	27	corruption	corruption	NOUN
issue-370	25	28	component	component	NOUN
issue-370	25	29	in	in	ADP
issue-370	25	30	order	order	NOUN
issue-370	25	31	to	to	PART
issue-370	25	32	ensure	ensure	VERB
issue-370	25	33	the	the	DET
issue-370	25	34	transparency	transparency	NOUN
issue-370	25	35	of	of	ADP
issue-370	25	36	the	the	DET
issue-370	25	37	audit	audit	NOUN
issue-370	25	38	process	process	NOUN
issue-370	25	39	.	.	PUNCT
issue-370	26	1	key	key	ADJ
issue-370	26	2	words	word	NOUN
issue-370	26	3	:	:	PUNCT
issue-370	26	4	audit	audit	NOUN
issue-370	26	5	,	,	PUNCT
issue-370	26	6	audit	audit	NOUN
issue-370	26	7	activity	activity	NOUN
issue-370	26	8	,	,	PUNCT
issue-370	26	9	control	control	NOUN
issue-370	26	10	,	,	PUNCT
issue-370	26	11	corruption	corruption	NOUN
issue-370	26	12	,	,	PUNCT
issue-370	26	13	economy	economy	NOUN
issue-370	26	14	.	.	PUNCT
issue-370	27	1	jel	jel	PROPN
issue-370	27	2	classification	classification	NOUN
issue-370	27	3	:	:	PUNCT
issue-370	27	4	m42	m42	NUM
issue-370	27	5	,	,	PUNCT
issue-370	27	6	l84	l84	PROPN
issue-370	27	7	,	,	PUNCT
issue-370	27	8	o44	o44	PROPN
issue-370	27	9	1	1	NUM
issue-370	27	10	.	.	PUNCT
issue-370	28	1	introduction	introduction	NOUN
issue-370	28	2	corruption	corruption	NOUN
issue-370	28	3	constrains	constrain	VERB
issue-370	28	4	economic	economic	ADJ
issue-370	28	5	development	development	NOUN
issue-370	28	6	,	,	PUNCT
issue-370	28	7	weakens	weaken	VERB
issue-370	28	8	democratic	democratic	ADJ
issue-370	28	9	institutions	institution	NOUN
issue-370	28	10	and	and	CCONJ
issue-370	28	11	the	the	DET
issue-370	28	12	principles	principle	NOUN
issue-370	28	13	of	of	ADP
issue-370	28	14	law	law	NOUN
issue-370	28	15	,	,	PUNCT
issue-370	28	16	violates	violate	VERB
issue-370	28	17	public	public	ADJ
issue-370	28	18	order	order	NOUN
issue-370	28	19	,	,	PUNCT
issue-370	28	20	and	and	CCONJ
issue-370	28	21	destroys	destroy	VERB
issue-370	28	22	public	public	ADJ
issue-370	28	23	confidence	confidence	NOUN
issue-370	28	24	,	,	PUNCT
issue-370	28	25	thereby	thereby	ADV
issue-370	28	26	contributing	contribute	VERB
issue-370	28	27	to	to	ADP
issue-370	28	28	the	the	DET
issue-370	28	29	rampancy	rampancy	NOUN
issue-370	28	30	of	of	ADP
issue-370	28	31	the	the	DET
issue-370	28	32	organized	organize	VERB
issue-370	28	33	crime	crime	NOUN
issue-370	28	34	and	and	CCONJ
issue-370	28	35	other	other	ADJ
issue-370	28	36	negative	negative	ADJ
issue-370	28	37	phenomena	phenomenon	NOUN
issue-370	28	38	.	.	PUNCT
issue-370	29	1	the	the	DET
issue-370	29	2	annual	annual	ADJ
issue-370	29	3	volume	volume	NOUN
issue-370	29	4	of	of	ADP
issue-370	29	5	bribes	bribe	NOUN
issue-370	29	6	in	in	ADP
issue-370	29	7	the	the	DET
issue-370	29	8	world	world	NOUN
issue-370	29	9	economy	economy	NOUN
issue-370	29	10	is	be	AUX
issue-370	29	11	estimated	estimate	VERB
issue-370	29	12	at	at	ADP
issue-370	29	13	one	one	NUM
issue-370	29	14	trillion	trillion	NUM
issue-370	29	15	us	us	PROPN
issue-370	29	16	dollars	dollar	NOUN
issue-370	29	17	.	.	PUNCT
issue-370	30	1	the	the	DET
issue-370	30	2	world	world	NOUN
issue-370	30	3	economy	economy	NOUN
issue-370	30	4	loses	lose	VERB
issue-370	30	5	another	another	DET
issue-370	30	6	2.6	2.6	NUM
issue-370	30	7	trillion	trillion	NUM
issue-370	30	8	us	us	PROPN
issue-370	30	9	dollars	dollar	NOUN
issue-370	30	10	due	due	ADP
issue-370	30	11	to	to	ADP
issue-370	30	12	corrupt	corrupt	ADJ
issue-370	30	13	activities	activity	NOUN
issue-370	30	14	.	.	PUNCT
issue-370	31	1	those	those	DET
issue-370	31	2	funds	fund	NOUN
issue-370	31	3	represent	represent	VERB
issue-370	31	4	more	more	ADJ
issue-370	31	5	than	than	ADP
issue-370	31	6	five	five	NUM
issue-370	31	7	percent	percent	NOUN
issue-370	31	8	of	of	ADP
issue-370	31	9	the	the	DET
issue-370	31	10	global	global	ADJ
issue-370	31	11	gross	gross	ADJ
issue-370	31	12	domestic	domestic	ADJ
issue-370	31	13	product	product	NOUN
issue-370	31	14	(	(	PUNCT
issue-370	31	15	gdp	gdp	NOUN
issue-370	31	16	)	)	PUNCT
issue-370	31	17	.	.	PUNCT
issue-370	32	1	according	accord	VERB
issue-370	32	2	to	to	ADP
issue-370	32	3	the	the	DET
issue-370	32	4	united	united	PROPN
issue-370	32	5	nations	nations	PROPN
issue-370	32	6	development	development	PROPN
issue-370	32	7	program	program	PROPN
issue-370	32	8	,	,	PUNCT
issue-370	32	9	in	in	ADP
issue-370	32	10	the	the	DET
issue-370	32	11	developing	develop	VERB
issue-370	32	12	countries	country	NOUN
issue-370	32	13	,	,	PUNCT
issue-370	32	14	corruption	corruption	NOUN
issue-370	32	15	-	-	PUNCT
issue-370	32	16	related	relate	VERB
issue-370	32	17	losses	loss	NOUN
issue-370	32	18	exceed	exceed	VERB
issue-370	32	19	10	10	NUM
issue-370	32	20	times	time	NOUN
issue-370	32	21	the	the	DET
issue-370	32	22	official	official	ADJ
issue-370	32	23	development	development	NOUN
issue-370	32	24	assistance	assistance	NOUN
issue-370	32	25	(	(	PUNCT
issue-370	32	26	state	state	NOUN
issue-370	32	27	audit	audit	NOUN
issue-370	32	28	service	service	NOUN
issue-370	32	29	of	of	ADP
issue-370	32	30	ukraine	ukraine	NOUN
issue-370	32	31	,	,	PUNCT
issue-370	32	32	2017	2017	NUM
issue-370	32	33	)	)	PUNCT
issue-370	32	34	.	.	PUNCT
issue-370	33	1	baltic	baltic	PROPN
issue-370	33	2	journal	journal	PROPN
issue-370	33	3	of	of	ADP
issue-370	33	4	economic	economic	ADJ
issue-370	33	5	studies	study	NOUN
issue-370	33	6	346	346	NUM
issue-370	33	7	vol	vol	NOUN
issue-370	33	8	.	.	NOUN
issue-370	34	1	4	4	NUM
issue-370	34	2	,	,	PUNCT
issue-370	34	3	no	no	INTJ
issue-370	34	4	.	.	NOUN
issue-370	34	5	1	1	NUM
issue-370	34	6	,	,	PUNCT
issue-370	34	7	2018	2018	NUM
issue-370	34	8	at	at	ADP
issue-370	34	9	present	present	ADJ
issue-370	34	10	,	,	PUNCT
issue-370	34	11	the	the	DET
issue-370	34	12	size	size	NOUN
issue-370	34	13	of	of	ADP
issue-370	34	14	the	the	DET
issue-370	34	15	shadow	shadow	NOUN
issue-370	34	16	economy	economy	NOUN
issue-370	34	17	in	in	ADP
issue-370	34	18	ukraine	ukraine	PROPN
issue-370	34	19	exceeds	exceed	VERB
issue-370	34	20	33	33	NUM
issue-370	34	21	%	%	NOUN
issue-370	34	22	of	of	ADP
issue-370	34	23	the	the	DET
issue-370	34	24	official	official	ADJ
issue-370	34	25	gdp	gdp	NOUN
issue-370	34	26	(	(	PUNCT
issue-370	34	27	ministry	ministry	PROPN
issue-370	34	28	of	of	ADP
issue-370	34	29	economic	economic	PROPN
issue-370	34	30	development	development	NOUN
issue-370	34	31	and	and	CCONJ
issue-370	34	32	trade	trade	NOUN
issue-370	34	33	of	of	ADP
issue-370	34	34	ukraine	ukraine	NOUN
issue-370	34	35	,	,	PUNCT
issue-370	34	36	2017	2017	NUM
issue-370	34	37	)	)	PUNCT
issue-370	34	38	.	.	PUNCT
issue-370	35	1	analysing	analyse	VERB
issue-370	35	2	the	the	DET
issue-370	35	3	situation	situation	NOUN
issue-370	35	4	,	,	PUNCT
issue-370	35	5	one	one	PRON
issue-370	35	6	can	can	AUX
issue-370	35	7	come	come	VERB
issue-370	35	8	to	to	ADP
issue-370	35	9	the	the	DET
issue-370	35	10	conclusion	conclusion	NOUN
issue-370	35	11	that	that	SCONJ
issue-370	35	12	corruption	corruption	NOUN
issue-370	35	13	in	in	ADP
issue-370	35	14	ukraine	ukraine	PROPN
issue-370	35	15	affects	affect	VERB
issue-370	35	16	all	all	DET
issue-370	35	17	the	the	DET
issue-370	35	18	state	state	NOUN
issue-370	35	19	bodies	body	NOUN
issue-370	35	20	,	,	PUNCT
issue-370	35	21	including	include	VERB
issue-370	35	22	those	those	PRON
issue-370	35	23	that	that	PRON
issue-370	35	24	are	be	AUX
issue-370	35	25	called	call	VERB
issue-370	35	26	to	to	PART
issue-370	35	27	fight	fight	VERB
issue-370	35	28	it	it	PRON
issue-370	35	29	:	:	PUNCT
issue-370	35	30	courts	court	NOUN
issue-370	35	31	,	,	PUNCT
issue-370	35	32	prosecutors	prosecutor	NOUN
issue-370	35	33	,	,	PUNCT
issue-370	35	34	other	other	ADJ
issue-370	35	35	law	law	NOUN
issue-370	35	36	enforcement	enforcement	NOUN
issue-370	35	37	agencies	agency	NOUN
issue-370	35	38	,	,	PUNCT
issue-370	35	39	etc	etc	X
issue-370	35	40	.	.	X
issue-370	35	41	a	a	DET
issue-370	35	42	significant	significant	ADJ
issue-370	35	43	problem	problem	NOUN
issue-370	35	44	of	of	ADP
issue-370	35	45	the	the	DET
issue-370	35	46	modern	modern	ADJ
issue-370	35	47	economy	economy	NOUN
issue-370	35	48	as	as	ADP
issue-370	35	49	regards	regard	NOUN
issue-370	35	50	to	to	ADP
issue-370	35	51	the	the	DET
issue-370	35	52	legal	legal	ADJ
issue-370	35	53	field	field	NOUN
issue-370	35	54	is	be	AUX
issue-370	35	55	the	the	DET
issue-370	35	56	identification	identification	NOUN
issue-370	35	57	of	of	ADP
issue-370	35	58	trends	trend	NOUN
issue-370	35	59	in	in	ADP
issue-370	35	60	the	the	DET
issue-370	35	61	development	development	NOUN
issue-370	35	62	of	of	ADP
issue-370	35	63	the	the	DET
issue-370	35	64	independent	independent	ADJ
issue-370	35	65	external	external	ADJ
issue-370	35	66	audit	audit	NOUN
issue-370	35	67	.	.	PUNCT
issue-370	36	1	after	after	ADP
issue-370	36	2	the	the	DET
issue-370	36	3	most	most	ADV
issue-370	36	4	high	high	ADJ
issue-370	36	5	-	-	PUNCT
issue-370	36	6	profile	profile	NOUN
issue-370	36	7	corruption	corruption	NOUN
issue-370	36	8	scandals	scandal	NOUN
issue-370	36	9	involving	involve	VERB
issue-370	36	10	leading	lead	VERB
issue-370	36	11	audit	audit	NOUN
issue-370	36	12	firms	firm	NOUN
issue-370	36	13	over	over	ADP
issue-370	36	14	the	the	DET
issue-370	36	15	last	last	ADJ
issue-370	36	16	10	10	NUM
issue-370	36	17	years	year	NOUN
issue-370	36	18	,	,	PUNCT
issue-370	36	19	the	the	DET
issue-370	36	20	issue	issue	NOUN
issue-370	36	21	of	of	ADP
issue-370	36	22	bringing	bring	VERB
issue-370	36	23	to	to	ADP
issue-370	36	24	justice	justice	NOUN
issue-370	36	25	the	the	DET
issue-370	36	26	auditors	auditor	NOUN
issue-370	36	27	who	who	PRON
issue-370	36	28	mistakenly	mistakenly	ADV
issue-370	36	29	or	or	CCONJ
issue-370	36	30	deliberately	deliberately	ADV
issue-370	36	31	delivered	deliver	VERB
issue-370	36	32	positive	positive	ADJ
issue-370	36	33	audit	audit	NOUN
issue-370	36	34	opinions	opinion	NOUN
issue-370	36	35	where	where	SCONJ
issue-370	36	36	that	that	PRON
issue-370	36	37	should	should	AUX
issue-370	36	38	not	not	PART
issue-370	36	39	have	have	AUX
issue-370	36	40	been	be	AUX
issue-370	36	41	done	do	VERB
issue-370	36	42	has	have	AUX
issue-370	36	43	become	become	VERB
issue-370	36	44	relevantly	relevantly	ADV
issue-370	36	45	poignant	poignant	ADJ
issue-370	36	46	.	.	PUNCT
issue-370	37	1	that	that	PRON
issue-370	37	2	being	be	AUX
issue-370	37	3	the	the	DET
issue-370	37	4	case	case	NOUN
issue-370	37	5	,	,	PUNCT
issue-370	37	6	the	the	DET
issue-370	37	7	main	main	ADJ
issue-370	37	8	protective	protective	ADJ
issue-370	37	9	argument	argument	NOUN
issue-370	37	10	of	of	ADP
issue-370	37	11	the	the	DET
issue-370	37	12	management	management	NOUN
issue-370	37	13	of	of	ADP
issue-370	37	14	audit	audit	NOUN
issue-370	37	15	firms	firm	NOUN
issue-370	37	16	is	be	AUX
issue-370	37	17	that	that	SCONJ
issue-370	37	18	at	at	ADP
issue-370	37	19	the	the	DET
issue-370	37	20	time	time	NOUN
issue-370	37	21	of	of	ADP
issue-370	37	22	rendering	render	VERB
issue-370	37	23	its	its	PRON
issue-370	37	24	services	service	NOUN
issue-370	37	25	,	,	PUNCT
issue-370	37	26	a	a	DET
issue-370	37	27	respective	respective	ADJ
issue-370	37	28	firm	firm	NOUN
issue-370	37	29	positioned	position	VERB
issue-370	37	30	itself	itself	PRON
issue-370	37	31	as	as	ADP
issue-370	37	32	an	an	DET
issue-370	37	33	audit	audit	NOUN
issue-370	37	34	one	one	NUM
issue-370	37	35	(	(	PUNCT
issue-370	37	36	by	by	ADP
issue-370	37	37	its	its	PRON
issue-370	37	38	nature	nature	NOUN
issue-370	37	39	and	and	CCONJ
issue-370	37	40	qualification	qualification	NOUN
issue-370	37	41	)	)	PUNCT
issue-370	37	42	,	,	PUNCT
issue-370	37	43	while	while	SCONJ
issue-370	37	44	in	in	ADP
issue-370	37	45	the	the	DET
issue-370	37	46	event	event	NOUN
issue-370	37	47	of	of	ADP
issue-370	37	48	liability	liability	NOUN
issue-370	37	49	under	under	ADP
issue-370	37	50	the	the	DET
issue-370	37	51	audit	audit	NOUN
issue-370	37	52	contract	contract	NOUN
issue-370	37	53	that	that	PRON
issue-370	37	54	firm	firm	NOUN
issue-370	37	55	presented	present	VERB
issue-370	37	56	itself	itself	PRON
issue-370	37	57	as	as	ADP
issue-370	37	58	a	a	DET
issue-370	37	59	consulting	consulting	NOUN
issue-370	37	60	one	one	NOUN
issue-370	37	61	ostensibly	ostensibly	ADV
issue-370	37	62	providing	provide	VERB
issue-370	37	63	only	only	ADJ
issue-370	37	64	consultancy	consultancy	NOUN
issue-370	37	65	services	service	NOUN
issue-370	37	66	.	.	PUNCT
issue-370	38	1	the	the	DET
issue-370	38	2	financial	financial	ADJ
issue-370	38	3	crisis	crisis	NOUN
issue-370	38	4	has	have	AUX
issue-370	38	5	revealed	reveal	VERB
issue-370	38	6	weak	weak	ADJ
issue-370	38	7	points	point	NOUN
issue-370	38	8	in	in	ADP
issue-370	38	9	various	various	ADJ
issue-370	38	10	sectors	sector	NOUN
issue-370	38	11	of	of	ADP
issue-370	38	12	the	the	DET
issue-370	38	13	economy	economy	NOUN
issue-370	38	14	.	.	PUNCT
issue-370	39	1	in	in	ADP
issue-370	39	2	particular	particular	ADJ
issue-370	39	3	,	,	PUNCT
issue-370	39	4	audit	audit	NOUN
issue-370	39	5	scholars	scholar	NOUN
issue-370	39	6	and	and	CCONJ
issue-370	39	7	practitioners	practitioner	NOUN
issue-370	39	8	have	have	AUX
issue-370	39	9	not	not	PART
issue-370	39	10	yet	yet	ADV
issue-370	39	11	given	give	VERB
issue-370	39	12	a	a	DET
issue-370	39	13	reasoned	reason	VERB
issue-370	39	14	answer	answer	NOUN
issue-370	39	15	to	to	ADP
issue-370	39	16	the	the	DET
issue-370	39	17	following	following	ADJ
issue-370	39	18	question	question	NOUN
issue-370	39	19	:	:	PUNCT
issue-370	39	20	why	why	SCONJ
issue-370	39	21	is	be	AUX
issue-370	39	22	there	there	PRON
issue-370	39	23	in	in	ADP
issue-370	39	24	the	the	DET
issue-370	39	25	statistics	statistic	NOUN
issue-370	39	26	of	of	ADP
issue-370	39	27	bankrupt	bankrupt	ADJ
issue-370	39	28	business	business	NOUN
issue-370	39	29	entities	entity	NOUN
issue-370	39	30	a	a	DET
issue-370	39	31	substantial	substantial	ADJ
issue-370	39	32	share	share	NOUN
issue-370	39	33	of	of	ADP
issue-370	39	34	companies	company	NOUN
issue-370	39	35	that	that	PRON
issue-370	39	36	enjoyed	enjoy	VERB
issue-370	39	37	a	a	DET
issue-370	39	38	positive	positive	ADJ
issue-370	39	39	audit	audit	NOUN
issue-370	39	40	opinion	opinion	NOUN
issue-370	39	41	of	of	ADP
issue-370	39	42	their	their	PRON
issue-370	39	43	performance	performance	NOUN
issue-370	39	44	?	?	PUNCT
issue-370	40	1	the	the	DET
issue-370	40	2	answer	answer	NOUN
issue-370	40	3	to	to	ADP
issue-370	40	4	that	that	DET
issue-370	40	5	question	question	NOUN
issue-370	40	6	and	and	CCONJ
issue-370	40	7	suggestions	suggestion	NOUN
issue-370	40	8	how	how	SCONJ
issue-370	40	9	to	to	PART
issue-370	40	10	deal	deal	VERB
issue-370	40	11	with	with	ADP
issue-370	40	12	such	such	DET
issue-370	40	13	a	a	DET
issue-370	40	14	problem	problem	NOUN
issue-370	40	15	are	be	AUX
issue-370	40	16	presented	present	VERB
issue-370	40	17	in	in	ADP
issue-370	40	18	the	the	DET
issue-370	40	19	current	current	ADJ
issue-370	40	20	study	study	NOUN
issue-370	40	21	.	.	PUNCT
issue-370	41	1	the	the	DET
issue-370	41	2	main	main	ADJ
issue-370	41	3	objective	objective	NOUN
issue-370	41	4	of	of	ADP
issue-370	41	5	the	the	DET
issue-370	41	6	study	study	NOUN
issue-370	41	7	conducted	conduct	VERB
issue-370	41	8	was	be	AUX
issue-370	41	9	to	to	PART
issue-370	41	10	substantiate	substantiate	VERB
issue-370	41	11	the	the	DET
issue-370	41	12	theoretical	theoretical	ADJ
issue-370	41	13	principles	principle	NOUN
issue-370	41	14	and	and	CCONJ
issue-370	41	15	practical	practical	ADJ
issue-370	41	16	recommendations	recommendation	NOUN
issue-370	41	17	for	for	ADP
issue-370	41	18	organizing	organize	VERB
issue-370	41	19	the	the	DET
issue-370	41	20	audit	audit	NOUN
issue-370	41	21	activity	activity	NOUN
issue-370	41	22	and	and	CCONJ
issue-370	41	23	overcoming	overcome	VERB
issue-370	41	24	corruption	corruption	NOUN
issue-370	41	25	in	in	ADP
issue-370	41	26	the	the	DET
issue-370	41	27	economic	economic	ADJ
issue-370	41	28	sphere	sphere	NOUN
issue-370	41	29	of	of	ADP
issue-370	41	30	ukraine	ukraine	NOUN
issue-370	41	31	.	.	PUNCT
issue-370	42	1	a	a	DET
issue-370	42	2	relevant	relevant	ADJ
issue-370	42	3	scientific	scientific	ADJ
issue-370	42	4	research	research	NOUN
issue-370	42	5	involves	involve	VERB
issue-370	42	6	the	the	DET
issue-370	42	7	following	follow	VERB
issue-370	42	8	tasks	task	NOUN
issue-370	42	9	:	:	PUNCT
issue-370	42	10	an	an	DET
issue-370	42	11	analysis	analysis	NOUN
issue-370	42	12	of	of	ADP
issue-370	42	13	the	the	DET
issue-370	42	14	current	current	ADJ
issue-370	42	15	state	state	NOUN
issue-370	42	16	of	of	ADP
issue-370	42	17	external	external	ADJ
issue-370	42	18	audit	audit	NOUN
issue-370	42	19	and	and	CCONJ
issue-370	42	20	the	the	DET
issue-370	42	21	facts	fact	NOUN
issue-370	42	22	of	of	ADP
issue-370	42	23	corruption	corruption	NOUN
issue-370	42	24	schemes	scheme	NOUN
issue-370	42	25	in	in	ADP
issue-370	42	26	the	the	DET
issue-370	42	27	economy	economy	NOUN
issue-370	42	28	sectors	sector	NOUN
issue-370	42	29	;	;	PUNCT
issue-370	42	30	the	the	DET
issue-370	42	31	identification	identification	NOUN
issue-370	42	32	of	of	ADP
issue-370	42	33	the	the	DET
issue-370	42	34	main	main	ADJ
issue-370	42	35	issues	issue	NOUN
issue-370	42	36	affecting	affect	VERB
issue-370	42	37	the	the	DET
issue-370	42	38	quality	quality	NOUN
issue-370	42	39	of	of	ADP
issue-370	42	40	audits	audits	NOUN
issue-370	42	41	and	and	CCONJ
issue-370	42	42	being	be	AUX
issue-370	42	43	the	the	DET
issue-370	42	44	result	result	NOUN
issue-370	42	45	of	of	ADP
issue-370	42	46	fraud	fraud	NOUN
issue-370	42	47	on	on	ADP
issue-370	42	48	the	the	DET
issue-370	42	49	part	part	NOUN
issue-370	42	50	of	of	ADP
issue-370	42	51	the	the	DET
issue-370	42	52	management	management	NOUN
issue-370	42	53	of	of	ADP
issue-370	42	54	companies	company	NOUN
issue-370	42	55	;	;	PUNCT
issue-370	42	56	formulating	formulate	VERB
issue-370	42	57	suggestions	suggestion	NOUN
issue-370	42	58	for	for	ADP
issue-370	42	59	the	the	DET
issue-370	42	60	improvement	improvement	NOUN
issue-370	42	61	of	of	ADP
issue-370	42	62	the	the	DET
issue-370	42	63	audit	audit	NOUN
issue-370	42	64	activity	activity	NOUN
issue-370	42	65	organization	organization	NOUN
issue-370	42	66	to	to	PART
issue-370	42	67	prevent	prevent	VERB
issue-370	42	68	corruption	corruption	NOUN
issue-370	42	69	schemes	scheme	NOUN
issue-370	42	70	from	from	ADP
issue-370	42	71	coming	come	VERB
issue-370	42	72	into	into	ADP
issue-370	42	73	being	being	NOUN
issue-370	42	74	.	.	PUNCT
issue-370	43	1	the	the	DET
issue-370	43	2	scientific	scientific	ADJ
issue-370	43	3	novelty	novelty	NOUN
issue-370	43	4	of	of	ADP
issue-370	43	5	this	this	DET
issue-370	43	6	study	study	NOUN
issue-370	43	7	is	be	AUX
issue-370	43	8	the	the	DET
issue-370	43	9	identification	identification	NOUN
issue-370	43	10	of	of	ADP
issue-370	43	11	the	the	DET
issue-370	43	12	main	main	ADJ
issue-370	43	13	factors	factor	NOUN
issue-370	43	14	of	of	ADP
issue-370	43	15	the	the	DET
issue-370	43	16	negative	negative	ADJ
issue-370	43	17	impact	impact	NOUN
issue-370	43	18	of	of	ADP
issue-370	43	19	corruption	corruption	NOUN
issue-370	43	20	on	on	ADP
issue-370	43	21	the	the	DET
issue-370	43	22	economy	economy	NOUN
issue-370	43	23	and	and	CCONJ
issue-370	43	24	the	the	DET
issue-370	43	25	substantiation	substantiation	NOUN
issue-370	43	26	of	of	ADP
issue-370	43	27	proposals	proposal	NOUN
issue-370	43	28	to	to	PART
issue-370	43	29	improve	improve	VERB
issue-370	43	30	the	the	DET
issue-370	43	31	quality	quality	NOUN
issue-370	43	32	and	and	CCONJ
issue-370	43	33	efficiency	efficiency	NOUN
issue-370	43	34	of	of	ADP
issue-370	43	35	the	the	DET
issue-370	43	36	audit	audit	NOUN
issue-370	43	37	activity	activity	NOUN
issue-370	43	38	in	in	ADP
issue-370	43	39	ukraine	ukraine	NOUN
issue-370	43	40	.	.	PUNCT
issue-370	44	1	2	2	X
issue-370	44	2	.	.	X
issue-370	44	3	the	the	DET
issue-370	44	4	current	current	ADJ
issue-370	44	5	state	state	NOUN
issue-370	44	6	of	of	ADP
issue-370	44	7	corruption	corruption	NOUN
issue-370	44	8	in	in	ADP
issue-370	44	9	ukraine	ukraine	PROPN
issue-370	44	10	the	the	DET
issue-370	44	11	state	state	NOUN
issue-370	44	12	and	and	CCONJ
issue-370	44	13	efficiency	efficiency	NOUN
issue-370	44	14	of	of	ADP
issue-370	44	15	the	the	DET
issue-370	44	16	economic	economic	ADJ
issue-370	44	17	environment	environment	NOUN
issue-370	44	18	in	in	ADP
issue-370	44	19	ukraine	ukraine	PROPN
issue-370	44	20	are	be	AUX
issue-370	44	21	determined	determine	VERB
issue-370	44	22	by	by	ADP
issue-370	44	23	a	a	DET
issue-370	44	24	number	number	NOUN
issue-370	44	25	of	of	ADP
issue-370	44	26	positive	positive	ADJ
issue-370	44	27	and	and	CCONJ
issue-370	44	28	negative	negative	ADJ
issue-370	44	29	trends	trend	NOUN
issue-370	44	30	.	.	PUNCT
issue-370	45	1	the	the	DET
issue-370	45	2	level	level	NOUN
issue-370	45	3	of	of	ADP
issue-370	45	4	corruption	corruption	NOUN
issue-370	45	5	and	and	CCONJ
issue-370	45	6	the	the	DET
issue-370	45	7	shadow	shadow	NOUN
issue-370	45	8	economy	economy	NOUN
issue-370	45	9	in	in	ADP
issue-370	45	10	ukraine	ukraine	PROPN
issue-370	45	11	is	be	AUX
issue-370	45	12	one	one	NUM
issue-370	45	13	of	of	ADP
issue-370	45	14	the	the	DET
issue-370	45	15	factors	factor	NOUN
issue-370	45	16	that	that	PRON
issue-370	45	17	have	have	VERB
issue-370	45	18	a	a	DET
issue-370	45	19	direct	direct	ADJ
issue-370	45	20	negative	negative	ADJ
issue-370	45	21	impact	impact	NOUN
issue-370	45	22	on	on	ADP
issue-370	45	23	the	the	DET
issue-370	45	24	efficient	efficient	ADJ
issue-370	45	25	functioning	functioning	NOUN
issue-370	45	26	of	of	ADP
issue-370	45	27	the	the	DET
issue-370	45	28	economic	economic	ADJ
issue-370	45	29	and	and	CCONJ
issue-370	45	30	social	social	ADJ
issue-370	45	31	sphere	sphere	NOUN
issue-370	45	32	,	,	PUNCT
issue-370	45	33	on	on	ADP
issue-370	45	34	the	the	DET
issue-370	45	35	level	level	NOUN
issue-370	45	36	of	of	ADP
issue-370	45	37	investment	investment	NOUN
issue-370	45	38	attractiveness	attractiveness	NOUN
issue-370	45	39	of	of	ADP
issue-370	45	40	ukraine	ukraine	NOUN
issue-370	45	41	and	and	CCONJ
issue-370	45	42	its	its	PRON
issue-370	45	43	competitiveness	competitiveness	NOUN
issue-370	45	44	as	as	ADP
issue-370	45	45	an	an	DET
issue-370	45	46	entity	entity	NOUN
issue-370	45	47	of	of	ADP
issue-370	45	48	international	international	ADJ
issue-370	45	49	relations	relation	NOUN
issue-370	45	50	.	.	PUNCT
issue-370	46	1	in	in	ADP
issue-370	46	2	order	order	NOUN
issue-370	46	3	to	to	PART
issue-370	46	4	understand	understand	VERB
issue-370	46	5	the	the	DET
issue-370	46	6	degree	degree	NOUN
issue-370	46	7	of	of	ADP
issue-370	46	8	impact	impact	NOUN
issue-370	46	9	of	of	ADP
issue-370	46	10	the	the	DET
issue-370	46	11	level	level	NOUN
issue-370	46	12	of	of	ADP
issue-370	46	13	corruption	corruption	NOUN
issue-370	46	14	and	and	CCONJ
issue-370	46	15	the	the	DET
issue-370	46	16	efficiency	efficiency	NOUN
issue-370	46	17	of	of	ADP
issue-370	46	18	anticorruption	anticorruption	NOUN
issue-370	46	19	policies	policy	NOUN
issue-370	46	20	in	in	ADP
issue-370	46	21	ukraine	ukraine	NOUN
issue-370	46	22	,	,	PUNCT
issue-370	46	23	let	let	VERB
issue-370	46	24	us	we	PRON
issue-370	46	25	analyse	analyse	VERB
issue-370	46	26	the	the	DET
issue-370	46	27	dynamics	dynamic	NOUN
issue-370	46	28	of	of	ADP
issue-370	46	29	change	change	NOUN
issue-370	46	30	in	in	ADP
issue-370	46	31	the	the	DET
issue-370	46	32	corruption	corruption	NOUN
issue-370	46	33	perceptions	perception	NOUN
issue-370	46	34	index	index	NOUN
issue-370	46	35	in	in	ADP
issue-370	46	36	ukraine	ukraine	NOUN
issue-370	46	37	over	over	ADP
issue-370	46	38	five	five	NUM
issue-370	46	39	years	year	NOUN
issue-370	46	40	(	(	PUNCT
issue-370	46	41	table	table	NOUN
issue-370	46	42	1	1	NUM
issue-370	46	43	,	,	PUNCT
issue-370	46	44	figure	figure	NOUN
issue-370	46	45	1	1	NUM
issue-370	46	46	)	)	PUNCT
issue-370	46	47	.	.	PUNCT
issue-370	47	1	table	table	NOUN
issue-370	47	2	1	1	NUM
issue-370	47	3	corruption	corruption	NOUN
issue-370	47	4	perceptions	perception	NOUN
issue-370	47	5	index	index	NOUN
issue-370	47	6	in	in	ADP
issue-370	47	7	ukraine	ukraine	PROPN
issue-370	47	8	indices	index	NOUN
issue-370	47	9	value	value	NOUN
issue-370	47	10	by	by	ADP
issue-370	47	11	years	year	NOUN
issue-370	47	12	2013	2013	NUM
issue-370	47	13	2014	2014	NUM
issue-370	47	14	2015	2015	NUM
issue-370	47	15	2016	2016	NUM
issue-370	47	16	2017	2017	NUM
issue-370	47	17	corruption	corruption	NOUN
issue-370	47	18	perceptions	perception	NOUN
issue-370	47	19	index	index	NOUN
issue-370	47	20	25	25	NUM
issue-370	47	21	26	26	NUM
issue-370	47	22	27	27	NUM
issue-370	47	23	29	29	NUM
issue-370	47	24	30	30	NUM
issue-370	47	25	source	source	NOUN
issue-370	47	26	:	:	PUNCT
issue-370	47	27	compiled	compile	VERB
issue-370	47	28	by	by	ADP
issue-370	47	29	the	the	DET
issue-370	47	30	authors	author	NOUN
issue-370	47	31	on	on	ADP
issue-370	47	32	the	the	DET
issue-370	47	33	basis	basis	NOUN
issue-370	47	34	of	of	ADP
issue-370	47	35	a	a	DET
issue-370	47	36	generalization	generalization	NOUN
issue-370	47	37	of	of	ADP
issue-370	47	38	data	datum	NOUN
issue-370	47	39	of	of	ADP
issue-370	47	40	the	the	DET
issue-370	47	41	international	international	ADJ
issue-370	47	42	organization	organization	NOUN
issue-370	47	43	“	"	PUNCT
issue-370	47	44	transparency	transparency	NOUN
issue-370	47	45	international	international	NOUN
issue-370	47	46	”	"	PUNCT
issue-370	47	47	for	for	ADP
issue-370	47	48	the	the	DET
issue-370	47	49	period	period	NOUN
issue-370	47	50	from	from	ADP
issue-370	47	51	2013	2013	NUM
issue-370	47	52	until	until	ADP
issue-370	47	53	2017	2017	NUM
issue-370	47	54	0	0	NUM
issue-370	48	1	10	10	NUM
issue-370	48	2	20	20	NUM
issue-370	48	3	30	30	NUM
issue-370	48	4	40	40	NUM
issue-370	48	5	50	50	NUM
issue-370	48	6	60	60	NUM
issue-370	48	7	70	70	NUM
issue-370	48	8	80	80	NUM
issue-370	48	9	2013	2013	NUM
issue-370	48	10	2014	2014	NUM
issue-370	48	11	2015	2015	NUM
issue-370	48	12	2016	2016	NUM
issue-370	48	13	2017	2017	NUM
issue-370	48	14	in	in	ADP
issue-370	48	15	de	de	X
issue-370	48	16	x	x	X
issue-370	48	17	ra	ra	PROPN
issue-370	48	18	tin	tin	NOUN
issue-370	48	19	g	g	PROPN
issue-370	48	20	va	va	PROPN
issue-370	48	21	lu	lu	PROPN
issue-370	48	22	e	e	PROPN
issue-370	48	23	years	years	PROPN
issue-370	48	24	ukraine	ukraine	PROPN
issue-370	48	25	usa	usa	PROPN
issue-370	48	26	poland	poland	PROPN
issue-370	48	27	fig	fig	PROPN
issue-370	48	28	.	.	PUNCT
issue-370	49	1	1	1	X
issue-370	49	2	.	.	X
issue-370	49	3	dynamics	dynamic	NOUN
issue-370	49	4	of	of	ADP
issue-370	49	5	change	change	NOUN
issue-370	49	6	in	in	ADP
issue-370	49	7	the	the	DET
issue-370	49	8	corruption	corruption	NOUN
issue-370	49	9	perceptions	perception	NOUN
issue-370	49	10	index	index	NOUN
issue-370	49	11	in	in	ADP
issue-370	49	12	ukraine	ukraine	NOUN
issue-370	49	13	,	,	PUNCT
issue-370	49	14	the	the	DET
issue-370	49	15	usa	usa	PROPN
issue-370	49	16	,	,	PUNCT
issue-370	49	17	and	and	CCONJ
issue-370	49	18	poland	poland	PROPN
issue-370	49	19	from	from	ADP
issue-370	49	20	2013	2013	NUM
issue-370	49	21	until	until	ADP
issue-370	49	22	2017	2017	NUM
issue-370	49	23	source	source	NOUN
issue-370	49	24	:	:	PUNCT
issue-370	49	25	compiled	compile	VERB
issue-370	49	26	by	by	ADP
issue-370	49	27	the	the	DET
issue-370	49	28	authors	author	NOUN
issue-370	49	29	on	on	ADP
issue-370	49	30	the	the	DET
issue-370	49	31	basis	basis	NOUN
issue-370	49	32	of	of	ADP
issue-370	49	33	a	a	DET
issue-370	49	34	generalization	generalization	NOUN
issue-370	49	35	of	of	ADP
issue-370	49	36	data	datum	NOUN
issue-370	49	37	of	of	ADP
issue-370	49	38	the	the	DET
issue-370	49	39	international	international	ADJ
issue-370	49	40	organization	organization	NOUN
issue-370	49	41	“	"	PUNCT
issue-370	49	42	transparency	transparency	NOUN
issue-370	49	43	international	international	NOUN
issue-370	49	44	”	"	PUNCT
issue-370	49	45	for	for	ADP
issue-370	49	46	the	the	DET
issue-370	49	47	period	period	NOUN
issue-370	49	48	from	from	ADP
issue-370	49	49	2013	2013	NUM
issue-370	49	50	until	until	ADP
issue-370	49	51	2017	2017	NUM
issue-370	49	52	when	when	SCONJ
issue-370	49	53	analysing	analyse	VERB
issue-370	49	54	the	the	DET
issue-370	49	55	data	datum	NOUN
issue-370	49	56	obtained	obtain	VERB
issue-370	49	57	,	,	PUNCT
issue-370	49	58	it	it	PRON
issue-370	49	59	can	can	AUX
issue-370	49	60	be	be	AUX
issue-370	49	61	concluded	conclude	VERB
issue-370	49	62	that	that	SCONJ
issue-370	49	63	the	the	DET
issue-370	49	64	level	level	NOUN
issue-370	49	65	of	of	ADP
issue-370	49	66	perception	perception	NOUN
issue-370	49	67	of	of	ADP
issue-370	49	68	corruption	corruption	NOUN
issue-370	49	69	and	and	CCONJ
issue-370	49	70	combating	combat	VERB
issue-370	49	71	it	it	PRON
issue-370	49	72	in	in	ADP
issue-370	49	73	ukraine	ukraine	NOUN
issue-370	49	74	over	over	ADP
issue-370	49	75	the	the	DET
issue-370	49	76	five	five	NUM
issue-370	49	77	years	year	NOUN
issue-370	49	78	has	have	AUX
issue-370	49	79	been	be	AUX
issue-370	49	80	at	at	ADP
issue-370	49	81	a	a	DET
issue-370	49	82	fairly	fairly	ADV
issue-370	49	83	low	low	ADJ
issue-370	49	84	level	level	NOUN
issue-370	49	85	,	,	PUNCT
issue-370	49	86	with	with	ADP
issue-370	49	87	a	a	DET
issue-370	49	88	slight	slight	ADJ
issue-370	49	89	upward	upward	ADJ
issue-370	49	90	trend	trend	NOUN
issue-370	49	91	.	.	PUNCT
issue-370	50	1	the	the	DET
issue-370	50	2	existence	existence	NOUN
issue-370	50	3	of	of	ADP
issue-370	50	4	a	a	DET
issue-370	50	5	“	"	PUNCT
issue-370	50	6	developed	develop	VERB
issue-370	50	7	corruption	corruption	NOUN
issue-370	50	8	network	network	NOUN
issue-370	50	9	”	"	PUNCT
issue-370	50	10	in	in	ADP
issue-370	50	11	ukraine	ukraine	NOUN
issue-370	50	12	at	at	ADP
issue-370	50	13	the	the	DET
issue-370	50	14	level	level	NOUN
issue-370	50	15	of	of	ADP
issue-370	50	16	small	small	ADJ
issue-370	50	17	,	,	PUNCT
issue-370	50	18	medium	medium	ADJ
issue-370	50	19	,	,	PUNCT
issue-370	50	20	and	and	CCONJ
issue-370	50	21	large	large	ADJ
issue-370	50	22	businesses	business	NOUN
issue-370	50	23	can	can	AUX
issue-370	50	24	be	be	AUX
issue-370	50	25	explained	explain	VERB
issue-370	50	26	by	by	ADP
issue-370	50	27	the	the	DET
issue-370	50	28	relevant	relevant	ADJ
issue-370	50	29	factors	factor	NOUN
issue-370	50	30	,	,	PUNCT
issue-370	50	31	the	the	DET
issue-370	50	32	most	most	ADV
issue-370	50	33	important	important	ADJ
issue-370	50	34	of	of	ADP
issue-370	50	35	which	which	PRON
issue-370	50	36	is	be	AUX
issue-370	50	37	the	the	DET
issue-370	50	38	fact	fact	NOUN
issue-370	50	39	that	that	SCONJ
issue-370	50	40	the	the	DET
issue-370	50	41	large	large	ADJ
issue-370	50	42	businesses	business	NOUN
issue-370	50	43	are	be	AUX
issue-370	50	44	owned	own	VERB
issue-370	50	45	by	by	ADP
issue-370	50	46	the	the	DET
issue-370	50	47	so	so	ADV
issue-370	50	48	-	-	PUNCT
issue-370	50	49	called	call	VERB
issue-370	50	50	oligarchic	oligarchic	ADJ
issue-370	50	51	clans	clan	NOUN
issue-370	50	52	that	that	PRON
issue-370	50	53	are	be	AUX
issue-370	50	54	interested	interested	ADJ
issue-370	50	55	in	in	ADP
issue-370	50	56	the	the	DET
issue-370	50	57	submission	submission	NOUN
issue-370	50	58	and	and	CCONJ
issue-370	50	59	disclosure	disclosure	NOUN
issue-370	50	60	of	of	ADP
issue-370	50	61	“	"	PUNCT
issue-370	50	62	their	their	PRON
issue-370	50	63	own	own	ADJ
issue-370	50	64	reliable	reliable	ADJ
issue-370	50	65	”	"	PUNCT
issue-370	50	66	information	information	NOUN
issue-370	50	67	about	about	ADP
issue-370	50	68	the	the	DET
issue-370	50	69	financial	financial	ADJ
issue-370	50	70	and	and	CCONJ
issue-370	50	71	property	property	NOUN
issue-370	50	72	situation	situation	NOUN
issue-370	50	73	of	of	ADP
issue-370	50	74	the	the	DET
issue-370	50	75	companies	company	NOUN
issue-370	50	76	under	under	ADP
issue-370	50	77	their	their	PRON
issue-370	50	78	control	control	NOUN
issue-370	50	79	.	.	PUNCT
issue-370	51	1	according	accord	VERB
issue-370	51	2	to	to	ADP
issue-370	51	3	the	the	DET
issue-370	51	4	estimates	estimate	NOUN
issue-370	51	5	by	by	ADP
issue-370	51	6	the	the	DET
issue-370	51	7	ngo	ngo	PROPN
issue-370	51	8	“	"	PUNCT
issue-370	51	9	institute	institute	NOUN
issue-370	51	10	of	of	ADP
issue-370	51	11	social	social	ADJ
issue-370	51	12	and	and	CCONJ
issue-370	51	13	economic	economic	ADJ
issue-370	51	14	transformation	transformation	NOUN
issue-370	51	15	”	"	PUNCT
issue-370	51	16	,	,	PUNCT
issue-370	51	17	due	due	ADP
issue-370	51	18	to	to	ADP
issue-370	51	19	the	the	DET
issue-370	51	20	introduction	introduction	NOUN
issue-370	51	21	of	of	ADP
issue-370	51	22	various	various	ADJ
issue-370	51	23	corruption	corruption	NOUN
issue-370	51	24	schemes	scheme	NOUN
issue-370	51	25	,	,	PUNCT
issue-370	51	26	ukraine	ukraine	PROPN
issue-370	51	27	’s	’s	PART
issue-370	51	28	budgetary	budgetary	ADJ
issue-370	51	29	shortfall	shortfall	NOUN
issue-370	51	30	stands	stand	VERB
issue-370	51	31	at	at	ADP
issue-370	51	32	more	more	ADJ
issue-370	51	33	than	than	ADP
issue-370	51	34	180	180	NUM
issue-370	51	35	billion	billion	NUM
issue-370	51	36	uah	uah	NOUN
issue-370	51	37	per	per	ADP
issue-370	51	38	year	year	NOUN
issue-370	51	39	(	(	PUNCT
issue-370	51	40	institute	institute	NOUN
issue-370	51	41	of	of	ADP
issue-370	51	42	social	social	ADJ
issue-370	51	43	and	and	CCONJ
issue-370	51	44	economic	economic	ADJ
issue-370	51	45	transformation	transformation	NOUN
issue-370	51	46	,	,	PUNCT
issue-370	51	47	2017	2017	NUM
issue-370	51	48	)	)	PUNCT
issue-370	51	49	.	.	PUNCT
issue-370	52	1	that	that	DET
issue-370	52	2	figure	figure	NOUN
issue-370	52	3	looks	look	VERB
issue-370	52	4	quite	quite	ADV
issue-370	52	5	impressive	impressive	ADJ
issue-370	52	6	in	in	ADP
issue-370	52	7	the	the	DET
issue-370	52	8	context	context	NOUN
issue-370	52	9	of	of	ADP
issue-370	52	10	the	the	DET
issue-370	52	11	hybrid	hybrid	ADJ
issue-370	52	12	war	war	NOUN
issue-370	52	13	,	,	PUNCT
issue-370	52	14	which	which	DET
issue-370	52	15	ukraine	ukraine	NOUN
issue-370	52	16	has	have	AUX
issue-370	52	17	been	be	AUX
issue-370	52	18	forced	force	VERB
issue-370	52	19	to	to	PART
issue-370	52	20	wage	wage	VERB
issue-370	52	21	for	for	ADP
issue-370	52	22	more	more	ADJ
issue-370	52	23	than	than	ADP
issue-370	52	24	three	three	NUM
issue-370	52	25	years	year	NOUN
issue-370	52	26	now	now	ADV
issue-370	52	27	.	.	PUNCT
issue-370	53	1	after	after	ADV
issue-370	53	2	all	all	ADV
issue-370	53	3	,	,	PUNCT
issue-370	53	4	those	those	DET
issue-370	53	5	funds	fund	NOUN
issue-370	53	6	,	,	PUNCT
issue-370	53	7	even	even	ADV
issue-370	53	8	in	in	ADP
issue-370	53	9	baltic	baltic	ADJ
issue-370	53	10	journal	journal	PROPN
issue-370	53	11	of	of	ADP
issue-370	53	12	economic	economic	ADJ
issue-370	53	13	studies	study	NOUN
issue-370	53	14	347	347	NUM
issue-370	53	15	vol	vol	NOUN
issue-370	53	16	.	.	PROPN
issue-370	54	1	4	4	NUM
issue-370	54	2	,	,	PUNCT
issue-370	54	3	no	no	INTJ
issue-370	54	4	.	.	NOUN
issue-370	54	5	1	1	NUM
issue-370	54	6	,	,	PUNCT
issue-370	54	7	2018	2018	NUM
issue-370	54	8	spite	spite	NOUN
issue-370	54	9	of	of	ADP
issue-370	54	10	the	the	DET
issue-370	54	11	low	low	ADJ
issue-370	54	12	institutional	institutional	ADJ
issue-370	54	13	capacity	capacity	NOUN
issue-370	54	14	of	of	ADP
issue-370	54	15	the	the	DET
issue-370	54	16	state	state	NOUN
issue-370	54	17	bodies	body	NOUN
issue-370	54	18	,	,	PUNCT
issue-370	54	19	could	could	AUX
issue-370	54	20	contribute	contribute	VERB
issue-370	54	21	to	to	ADP
issue-370	54	22	strengthening	strengthen	VERB
issue-370	54	23	the	the	DET
issue-370	54	24	country	country	NOUN
issue-370	54	25	’s	’s	PART
issue-370	54	26	defence	defence	NOUN
issue-370	54	27	capability	capability	NOUN
issue-370	54	28	,	,	PUNCT
issue-370	54	29	restoring	restore	VERB
issue-370	54	30	its	its	PRON
issue-370	54	31	infrastructure	infrastructure	NOUN
issue-370	54	32	potential	potential	NOUN
issue-370	54	33	,	,	PUNCT
issue-370	54	34	and	and	CCONJ
issue-370	54	35	improving	improve	VERB
issue-370	54	36	the	the	DET
issue-370	54	37	level	level	NOUN
issue-370	54	38	of	of	ADP
issue-370	54	39	public	public	ADJ
issue-370	54	40	education	education	NOUN
issue-370	54	41	and	and	CCONJ
issue-370	54	42	healthcare	healthcare	PROPN
issue-370	54	43	.	.	PUNCT
issue-370	55	1	3	3	X
issue-370	55	2	.	.	NOUN
issue-370	55	3	negative	negative	ADJ
issue-370	55	4	experience	experience	NOUN
issue-370	55	5	of	of	ADP
issue-370	55	6	audit	audit	NOUN
issue-370	55	7	companies	company	NOUN
issue-370	55	8	’	'	PUNCT
issue-370	55	9	activities	activity	NOUN
issue-370	55	10	in	in	ADP
issue-370	55	11	ukraine	ukraine	PROPN
issue-370	55	12	one	one	NUM
issue-370	55	13	of	of	ADP
issue-370	55	14	the	the	DET
issue-370	55	15	ways	way	NOUN
issue-370	55	16	for	for	ADP
issue-370	55	17	reducing	reduce	VERB
issue-370	55	18	corruption	corruption	NOUN
issue-370	55	19	in	in	ADP
issue-370	55	20	the	the	DET
issue-370	55	21	private	private	ADJ
issue-370	55	22	sector	sector	NOUN
issue-370	55	23	and	and	CCONJ
issue-370	55	24	in	in	ADP
issue-370	55	25	the	the	DET
issue-370	55	26	field	field	NOUN
issue-370	55	27	of	of	ADP
issue-370	55	28	financial	financial	ADJ
issue-370	55	29	services	service	NOUN
issue-370	55	30	is	be	AUX
issue-370	55	31	to	to	PART
issue-370	55	32	organize	organize	VERB
issue-370	55	33	and	and	CCONJ
issue-370	55	34	ensure	ensure	VERB
issue-370	55	35	efficient	efficient	ADJ
issue-370	55	36	audit	audit	NOUN
issue-370	55	37	work	work	NOUN
issue-370	55	38	.	.	PUNCT
issue-370	56	1	independent	independent	ADJ
issue-370	56	2	audit	audit	NOUN
issue-370	56	3	as	as	ADP
issue-370	56	4	an	an	DET
issue-370	56	5	individual	individual	ADJ
issue-370	56	6	economic	economic	ADJ
issue-370	56	7	phenomenon	phenomenon	NOUN
issue-370	56	8	has	have	AUX
issue-370	56	9	already	already	ADV
issue-370	56	10	existed	exist	VERB
issue-370	56	11	in	in	ADP
issue-370	56	12	ukraine	ukraine	NOUN
issue-370	56	13	for	for	ADP
issue-370	56	14	almost	almost	ADV
issue-370	56	15	25	25	NUM
issue-370	56	16	years	year	NOUN
issue-370	56	17	.	.	PUNCT
issue-370	57	1	during	during	ADP
issue-370	57	2	that	that	DET
issue-370	57	3	period	period	NOUN
issue-370	57	4	,	,	PUNCT
issue-370	57	5	an	an	DET
issue-370	57	6	independent	independent	ADJ
issue-370	57	7	audit	audit	NOUN
issue-370	57	8	has	have	AUX
issue-370	57	9	proved	prove	VERB
issue-370	57	10	to	to	PART
issue-370	57	11	be	be	AUX
issue-370	57	12	an	an	DET
issue-370	57	13	objective	objective	ADJ
issue-370	57	14	tool	tool	NOUN
issue-370	57	15	for	for	ADP
issue-370	57	16	controlling	control	VERB
issue-370	57	17	the	the	DET
issue-370	57	18	activities	activity	NOUN
issue-370	57	19	of	of	ADP
issue-370	57	20	companies	company	NOUN
issue-370	57	21	belonging	belong	VERB
issue-370	57	22	to	to	ADP
issue-370	57	23	the	the	DET
issue-370	57	24	private	private	ADJ
issue-370	57	25	sector	sector	NOUN
issue-370	57	26	.	.	PUNCT
issue-370	58	1	still	still	ADV
issue-370	58	2	,	,	PUNCT
issue-370	58	3	it	it	PRON
issue-370	58	4	is	be	AUX
issue-370	58	5	impossible	impossible	ADJ
issue-370	58	6	to	to	PART
issue-370	58	7	deny	deny	VERB
issue-370	58	8	the	the	DET
issue-370	58	9	existence	existence	NOUN
issue-370	58	10	of	of	ADP
issue-370	58	11	facts	fact	NOUN
issue-370	58	12	of	of	ADP
issue-370	58	13	corruption	corruption	NOUN
issue-370	58	14	in	in	ADP
issue-370	58	15	the	the	DET
issue-370	58	16	activities	activity	NOUN
issue-370	58	17	of	of	ADP
issue-370	58	18	audit	audit	NOUN
issue-370	58	19	firms	firm	NOUN
issue-370	58	20	.	.	PUNCT
issue-370	59	1	a	a	DET
issue-370	59	2	vivid	vivid	ADJ
issue-370	59	3	example	example	NOUN
issue-370	59	4	of	of	ADP
issue-370	59	5	that	that	DET
issue-370	59	6	phenomenon	phenomenon	NOUN
issue-370	59	7	was	be	AUX
issue-370	59	8	the	the	DET
issue-370	59	9	incident	incident	NOUN
issue-370	59	10	involving	involve	VERB
issue-370	59	11	a	a	DET
issue-370	59	12	famous	famous	ADJ
issue-370	59	13	audit	audit	NOUN
issue-370	59	14	firm	firm	NOUN
issue-370	59	15	,	,	PUNCT
issue-370	59	16	a	a	DET
issue-370	59	17	member	member	NOUN
issue-370	59	18	of	of	ADP
issue-370	59	19	the	the	DET
issue-370	59	20	big	big	ADJ
issue-370	59	21	four	four	NUM
issue-370	59	22	,	,	PUNCT
issue-370	59	23	i.e.	i.e.	X
issue-370	59	24	pricewaterhousecoopers	pricewaterhousecooper	NOUN
issue-370	59	25	,	,	PUNCT
issue-370	59	26	which	which	PRON
issue-370	59	27	became	become	VERB
issue-370	59	28	the	the	DET
issue-370	59	29	most	most	ADV
issue-370	59	30	high	high	ADJ
issue-370	59	31	-	-	PUNCT
issue-370	59	32	profile	profile	NOUN
issue-370	59	33	development	development	NOUN
issue-370	59	34	in	in	ADP
issue-370	59	35	the	the	DET
issue-370	59	36	audit	audit	NOUN
issue-370	59	37	industry	industry	NOUN
issue-370	59	38	in	in	ADP
issue-370	59	39	2017	2017	NUM
issue-370	59	40	:	:	PUNCT
issue-370	59	41	the	the	DET
issue-370	59	42	national	national	PROPN
issue-370	59	43	bank	bank	PROPN
issue-370	59	44	of	of	ADP
issue-370	59	45	ukraine	ukraine	PROPN
issue-370	59	46	(	(	PUNCT
issue-370	59	47	nbu	nbu	NOUN
issue-370	59	48	)	)	PUNCT
issue-370	59	49	strokes	stroke	VERB
issue-370	59	50	pricewaterhousecoopers	pricewaterhousecooper	NOUN
issue-370	59	51	(	(	PUNCT
issue-370	59	52	audit	audit	NOUN
issue-370	59	53	)	)	PUNCT
issue-370	59	54	llc	llc	PROPN
issue-370	59	55	(	(	PUNCT
issue-370	59	56	kyiv	kyiv	PROPN
issue-370	59	57	)	)	PUNCT
issue-370	59	58	,	,	PUNCT
issue-370	59	59	a	a	DET
issue-370	59	60	ukrainian	ukrainian	ADJ
issue-370	59	61	subsidiary	subsidiary	NOUN
issue-370	59	62	of	of	ADP
issue-370	59	63	pwc	pwc	PROPN
issue-370	59	64	,	,	PUNCT
issue-370	59	65	off	off	ADP
issue-370	59	66	the	the	DET
issue-370	59	67	register	register	NOUN
issue-370	59	68	of	of	ADP
issue-370	59	69	audit	audit	NOUN
issue-370	59	70	firms	firm	NOUN
issue-370	59	71	that	that	PRON
issue-370	59	72	have	have	VERB
issue-370	59	73	the	the	DET
issue-370	59	74	right	right	NOUN
issue-370	59	75	to	to	PART
issue-370	59	76	conduct	conduct	VERB
issue-370	59	77	bank	bank	NOUN
issue-370	59	78	audits	audits	NOUN
issue-370	59	79	.	.	PUNCT
issue-370	60	1	the	the	DET
issue-370	60	2	decision	decision	NOUN
issue-370	60	3	was	be	AUX
issue-370	60	4	made	make	VERB
issue-370	60	5	by	by	ADP
issue-370	60	6	the	the	DET
issue-370	60	7	board	board	NOUN
issue-370	60	8	of	of	ADP
issue-370	60	9	the	the	DET
issue-370	60	10	national	national	PROPN
issue-370	60	11	bank	bank	PROPN
issue-370	60	12	on	on	ADP
issue-370	60	13	the	the	DET
issue-370	60	14	basis	basis	NOUN
issue-370	60	15	of	of	ADP
issue-370	60	16	a	a	DET
issue-370	60	17	submission	submission	NOUN
issue-370	60	18	by	by	ADP
issue-370	60	19	the	the	DET
issue-370	60	20	nbu	nbu	PROPN
issue-370	60	21	committee	committee	PROPN
issue-370	60	22	on	on	ADP
issue-370	60	23	bank	bank	NOUN
issue-370	60	24	audit	audit	NOUN
issue-370	60	25	.	.	PUNCT
issue-370	61	1	a	a	DET
issue-370	61	2	report	report	NOUN
issue-370	61	3	says	say	VERB
issue-370	61	4	that	that	SCONJ
issue-370	61	5	the	the	DET
issue-370	61	6	reason	reason	NOUN
issue-370	61	7	for	for	ADP
issue-370	61	8	that	that	DET
issue-370	61	9	decision	decision	NOUN
issue-370	61	10	was	be	AUX
issue-370	61	11	the	the	DET
issue-370	61	12	ungrounded	ungrounded	ADJ
issue-370	61	13	confirmation	confirmation	NOUN
issue-370	61	14	by	by	ADP
issue-370	61	15	pricewaterhousecoopers	pricewaterhousecooper	NOUN
issue-370	61	16	(	(	PUNCT
issue-370	61	17	audit	audit	NOUN
issue-370	61	18	)	)	PUNCT
issue-370	61	19	llc	llc	NOUN
issue-370	61	20	of	of	ADP
issue-370	61	21	inaccurate	inaccurate	ADJ
issue-370	61	22	information	information	NOUN
issue-370	61	23	regarding	regard	VERB
issue-370	61	24	financial	financial	ADJ
issue-370	61	25	and	and	CCONJ
issue-370	61	26	business	business	NOUN
issue-370	61	27	activities	activity	NOUN
issue-370	61	28	of	of	ADP
issue-370	61	29	the	the	DET
issue-370	61	30	pjsc	pjsc	NOUN
issue-370	61	31	cb	cb	PROPN
issue-370	61	32	“	"	PUNCT
issue-370	61	33	privatbank	privatbank	PROPN
issue-370	61	34	”	"	PUNCT
issue-370	61	35	(	(	PUNCT
issue-370	61	36	kyiv	kyiv	ADJ
issue-370	61	37	)	)	PUNCT
issue-370	61	38	,	,	PUNCT
issue-370	61	39	in	in	ADP
issue-370	61	40	particular	particular	ADJ
issue-370	61	41	,	,	PUNCT
issue-370	61	42	regarding	regard	VERB
issue-370	61	43	the	the	DET
issue-370	61	44	latter	latter	ADJ
issue-370	61	45	’s	’s	PART
issue-370	61	46	size	size	NOUN
issue-370	61	47	of	of	ADP
issue-370	61	48	credit	credit	NOUN
issue-370	61	49	risk	risk	NOUN
issue-370	61	50	and	and	CCONJ
issue-370	61	51	regulatory	regulatory	ADJ
issue-370	61	52	capital	capital	NOUN
issue-370	61	53	(	(	PUNCT
issue-370	61	54	interfax	interfax	NOUN
issue-370	61	55	-	-	PUNCT
issue-370	61	56	ukraine	ukraine	PROPN
issue-370	61	57	news	news	NOUN
issue-370	61	58	agency	agency	NOUN
issue-370	61	59	,	,	PUNCT
issue-370	61	60	2017	2017	NUM
issue-370	61	61	)	)	PUNCT
issue-370	61	62	.	.	PUNCT
issue-370	62	1	“	"	PUNCT
issue-370	62	2	the	the	DET
issue-370	62	3	findings	finding	NOUN
issue-370	62	4	of	of	ADP
issue-370	62	5	the	the	DET
issue-370	62	6	pricewaterhousecoopers	pricewaterhousecooper	NOUN
issue-370	62	7	(	(	PUNCT
issue-370	62	8	audit	audit	NOUN
issue-370	62	9	)	)	PUNCT
issue-370	62	10	did	do	AUX
issue-370	62	11	not	not	PART
issue-370	62	12	reflect	reflect	VERB
issue-370	62	13	the	the	DET
issue-370	62	14	genuine	genuine	ADJ
issue-370	62	15	risks	risk	NOUN
issue-370	62	16	of	of	ADP
issue-370	62	17	privatbank	privatbank	NOUN
issue-370	62	18	’s	’s	PART
issue-370	62	19	operations	operation	NOUN
issue-370	62	20	,	,	PUNCT
issue-370	62	21	which	which	PRON
issue-370	62	22	led	lead	VERB
issue-370	62	23	to	to	ADP
issue-370	62	24	the	the	DET
issue-370	62	25	adjudication	adjudication	NOUN
issue-370	62	26	of	of	ADP
issue-370	62	27	that	that	DET
issue-370	62	28	financial	financial	ADJ
issue-370	62	29	institution	institution	NOUN
issue-370	62	30	as	as	ADP
issue-370	62	31	insolvent	insolvent	ADJ
issue-370	62	32	,	,	PUNCT
issue-370	62	33	its	its	PRON
issue-370	62	34	nationalization	nationalization	NOUN
issue-370	62	35	and	and	CCONJ
issue-370	62	36	substantial	substantial	ADJ
issue-370	62	37	expenditure	expenditure	NOUN
issue-370	62	38	by	by	ADP
issue-370	62	39	the	the	DET
issue-370	62	40	state	state	NOUN
issue-370	62	41	on	on	ADP
issue-370	62	42	its	its	PRON
issue-370	62	43	capitalization	capitalization	NOUN
issue-370	62	44	,	,	PUNCT
issue-370	62	45	”	"	PUNCT
issue-370	62	46	the	the	DET
issue-370	62	47	national	national	PROPN
issue-370	62	48	bank	bank	PROPN
issue-370	62	49	of	of	ADP
issue-370	62	50	ukraine	ukraine	PROPN
issue-370	62	51	press	press	NOUN
issue-370	62	52	release	release	NOUN
issue-370	62	53	says	say	VERB
issue-370	62	54	(	(	PUNCT
issue-370	62	55	interfax	interfax	NOUN
issue-370	62	56	-	-	PUNCT
issue-370	62	57	ukraine	ukraine	PROPN
issue-370	62	58	news	news	NOUN
issue-370	62	59	agency	agency	NOUN
issue-370	62	60	,	,	PUNCT
issue-370	62	61	2017	2017	NUM
issue-370	62	62	)	)	PUNCT
issue-370	62	63	.	.	PUNCT
issue-370	63	1	another	another	DET
issue-370	63	2	example	example	NOUN
issue-370	63	3	is	be	AUX
issue-370	63	4	the	the	DET
issue-370	63	5	bdo	bdo	PROPN
issue-370	63	6	llc	llc	NOUN
issue-370	63	7	(	(	PUNCT
issue-370	63	8	a	a	DET
issue-370	63	9	ukrainian	ukrainian	ADJ
issue-370	63	10	subsidiary	subsidiary	NOUN
issue-370	63	11	of	of	ADP
issue-370	63	12	bdo	bdo	PROPN
issue-370	63	13	international	international	ADJ
issue-370	63	14	limited	limit	VERB
issue-370	63	15	)	)	PUNCT
issue-370	63	16	,	,	PUNCT
issue-370	63	17	which	which	PRON
issue-370	63	18	was	be	AUX
issue-370	63	19	struck	strike	VERB
issue-370	63	20	off	off	ADP
issue-370	63	21	the	the	DET
issue-370	63	22	register	register	NOUN
issue-370	63	23	of	of	ADP
issue-370	63	24	audit	audit	NOUN
issue-370	63	25	firms	firm	NOUN
issue-370	63	26	that	that	PRON
issue-370	63	27	have	have	VERB
issue-370	63	28	the	the	DET
issue-370	63	29	right	right	NOUN
issue-370	63	30	to	to	PART
issue-370	63	31	conduct	conduct	VERB
issue-370	63	32	audits	audits	NOUN
issue-370	63	33	of	of	ADP
issue-370	63	34	banks	bank	NOUN
issue-370	63	35	,	,	PUNCT
issue-370	63	36	due	due	ADP
issue-370	63	37	to	to	ADP
issue-370	63	38	a	a	DET
issue-370	63	39	scandal	scandal	NOUN
issue-370	63	40	with	with	ADP
issue-370	63	41	inaccurate	inaccurate	ADJ
issue-370	63	42	information	information	NOUN
issue-370	63	43	regarding	regard	VERB
issue-370	63	44	financial	financial	ADJ
issue-370	63	45	and	and	CCONJ
issue-370	63	46	economic	economic	ADJ
issue-370	63	47	activities	activity	NOUN
issue-370	63	48	of	of	ADP
issue-370	63	49	pjsc	pjsc	NOUN
issue-370	63	50	“	"	PUNCT
issue-370	63	51	diamantbank	diamantbank	NOUN
issue-370	63	52	”	"	PUNCT
issue-370	63	53	,	,	PUNCT
issue-370	63	54	pjsc	pjsc	NOUN
issue-370	63	55	“	"	PUNCT
issue-370	63	56	bank	bank	NOUN
issue-370	63	57	for	for	ADP
issue-370	63	58	investments	investment	NOUN
issue-370	63	59	and	and	CCONJ
issue-370	63	60	savings	saving	NOUN
issue-370	63	61	”	"	PUNCT
issue-370	63	62	,	,	PUNCT
issue-370	63	63	and	and	CCONJ
issue-370	63	64	pjsc	pjsc	NOUN
issue-370	63	65	“	"	PUNCT
issue-370	63	66	cb	cb	PROPN
issue-370	63	67	“	"	PUNCT
issue-370	63	68	globus	globus	NOUN
issue-370	63	69	”	"	PUNCT
issue-370	63	70	for	for	ADP
issue-370	63	71	the	the	DET
issue-370	63	72	year	year	NOUN
issue-370	63	73	2015	2015	NUM
issue-370	63	74	.	.	PUNCT
issue-370	64	1	as	as	SCONJ
issue-370	64	2	stated	state	VERB
issue-370	64	3	in	in	ADP
issue-370	64	4	the	the	DET
issue-370	64	5	official	official	ADJ
issue-370	64	6	press	press	NOUN
issue-370	64	7	release	release	NOUN
issue-370	64	8	of	of	ADP
issue-370	64	9	the	the	DET
issue-370	64	10	nbu	nbu	NOUN
issue-370	64	11	dated	date	VERB
issue-370	64	12	august	august	PROPN
issue-370	64	13	11	11	NUM
issue-370	64	14	,	,	PUNCT
issue-370	64	15	2016	2016	NUM
issue-370	64	16	,	,	PUNCT
issue-370	64	17	“	"	PUNCT
issue-370	64	18	the	the	DET
issue-370	64	19	national	national	PROPN
issue-370	64	20	bank	bank	PROPN
issue-370	64	21	of	of	ADP
issue-370	64	22	ukraine	ukraine	PROPN
issue-370	64	23	has	have	AUX
issue-370	64	24	for	for	ADP
issue-370	64	25	the	the	DET
issue-370	64	26	second	second	ADJ
issue-370	64	27	year	year	NOUN
issue-370	64	28	in	in	ADP
issue-370	64	29	a	a	DET
issue-370	64	30	row	row	NOUN
issue-370	64	31	revealed	reveal	VERB
issue-370	64	32	a	a	DET
issue-370	64	33	number	number	NOUN
issue-370	64	34	of	of	ADP
issue-370	64	35	irregularities	irregularity	NOUN
issue-370	64	36	in	in	ADP
issue-370	64	37	the	the	DET
issue-370	64	38	operations	operation	NOUN
issue-370	64	39	of	of	ADP
issue-370	64	40	the	the	DET
issue-370	64	41	audit	audit	NOUN
issue-370	64	42	firm	firm	NOUN
issue-370	64	43	that	that	PRON
issue-370	64	44	were	be	AUX
issue-370	64	45	related	relate	VERB
issue-370	64	46	to	to	ADP
issue-370	64	47	the	the	DET
issue-370	64	48	company	company	NOUN
issue-370	64	49	’s	’s	PART
issue-370	64	50	improper	improper	ADJ
issue-370	64	51	performance	performance	NOUN
issue-370	64	52	of	of	ADP
issue-370	64	53	its	its	PRON
issue-370	64	54	duties	duty	NOUN
issue-370	64	55	as	as	ADP
issue-370	64	56	an	an	DET
issue-370	64	57	auditor	auditor	NOUN
issue-370	64	58	.	.	PUNCT
issue-370	65	1	thus	thus	ADV
issue-370	65	2	,	,	PUNCT
issue-370	65	3	as	as	ADP
issue-370	65	4	a	a	DET
issue-370	65	5	result	result	NOUN
issue-370	65	6	of	of	ADP
issue-370	65	7	the	the	DET
issue-370	65	8	analysis	analysis	NOUN
issue-370	65	9	of	of	ADP
issue-370	65	10	the	the	DET
issue-370	65	11	relevant	relevant	ADJ
issue-370	65	12	audit	audit	NOUN
issue-370	65	13	findings	finding	NOUN
issue-370	65	14	,	,	PUNCT
issue-370	65	15	the	the	DET
issue-370	65	16	regulator	regulator	NOUN
issue-370	65	17	has	have	AUX
issue-370	65	18	disclosed	disclose	VERB
issue-370	65	19	the	the	DET
issue-370	65	20	facts	fact	NOUN
issue-370	65	21	that	that	PRON
issue-370	65	22	evidence	evidence	VERB
issue-370	65	23	the	the	DET
issue-370	65	24	confirmation	confirmation	NOUN
issue-370	65	25	by	by	ADP
issue-370	65	26	the	the	DET
issue-370	65	27	bdo	bdo	PROPN
issue-370	65	28	llc	llc	NOUN
issue-370	65	29	of	of	ADP
issue-370	65	30	inaccurate	inaccurate	ADJ
issue-370	65	31	information	information	NOUN
issue-370	65	32	contained	contain	VERB
issue-370	65	33	in	in	ADP
issue-370	65	34	the	the	DET
issue-370	65	35	annual	annual	ADJ
issue-370	65	36	financial	financial	ADJ
issue-370	65	37	statements	statement	NOUN
issue-370	65	38	of	of	ADP
issue-370	65	39	some	some	DET
issue-370	65	40	banks	bank	NOUN
issue-370	65	41	for	for	ADP
issue-370	65	42	the	the	DET
issue-370	65	43	year	year	NOUN
issue-370	65	44	2015	2015	NUM
issue-370	65	45	.	.	PUNCT
issue-370	66	1	what	what	PRON
issue-370	66	2	is	be	AUX
issue-370	66	3	more	more	ADJ
issue-370	66	4	,	,	PUNCT
issue-370	66	5	in	in	ADP
issue-370	66	6	contravention	contravention	NOUN
issue-370	66	7	of	of	ADP
issue-370	66	8	the	the	DET
issue-370	66	9	requirements	requirement	NOUN
issue-370	66	10	of	of	ADP
issue-370	66	11	article	article	NOUN
issue-370	66	12	70	70	NUM
issue-370	66	13	of	of	ADP
issue-370	66	14	the	the	DET
issue-370	66	15	law	law	NOUN
issue-370	66	16	of	of	ADP
issue-370	66	17	ukraine	ukraine	NOUN
issue-370	66	18	“	"	PUNCT
issue-370	66	19	on	on	ADP
issue-370	66	20	banks	bank	NOUN
issue-370	66	21	and	and	CCONJ
issue-370	66	22	banking	banking	NOUN
issue-370	66	23	activity	activity	NOUN
issue-370	66	24	”	"	PUNCT
issue-370	66	25	,	,	PUNCT
issue-370	66	26	bdo	bdo	PROPN
issue-370	66	27	llc	llc	PROPN
issue-370	66	28	did	do	AUX
issue-370	66	29	not	not	PART
issue-370	66	30	notify	notify	VERB
issue-370	66	31	the	the	DET
issue-370	66	32	nbu	nbu	NOUN
issue-370	66	33	in	in	ADP
issue-370	66	34	writing	writing	NOUN
issue-370	66	35	of	of	ADP
issue-370	66	36	the	the	DET
issue-370	66	37	misstatements	misstatement	NOUN
issue-370	66	38	in	in	ADP
issue-370	66	39	financial	financial	ADJ
issue-370	66	40	reporting	reporting	NOUN
issue-370	66	41	,	,	PUNCT
issue-370	66	42	irregularities	irregularity	NOUN
issue-370	66	43	and	and	CCONJ
issue-370	66	44	deficiencies	deficiency	NOUN
issue-370	66	45	in	in	ADP
issue-370	66	46	the	the	DET
issue-370	66	47	operation	operation	NOUN
issue-370	66	48	of	of	ADP
issue-370	66	49	the	the	DET
issue-370	66	50	bank	bank	NOUN
issue-370	66	51	,	,	PUNCT
issue-370	66	52	including	include	VERB
issue-370	66	53	significant	significant	ADJ
issue-370	66	54	losses	loss	NOUN
issue-370	66	55	of	of	ADP
issue-370	66	56	regulatory	regulatory	ADJ
issue-370	66	57	capital	capital	NOUN
issue-370	66	58	,	,	PUNCT
issue-370	66	59	that	that	PRON
issue-370	66	60	had	have	AUX
issue-370	66	61	been	be	AUX
issue-370	66	62	disclosed	disclose	VERB
issue-370	66	63	during	during	ADP
issue-370	66	64	the	the	DET
issue-370	66	65	audit	audit	NOUN
issue-370	66	66	and	and	CCONJ
issue-370	66	67	rendering	render	VERB
issue-370	66	68	other	other	ADJ
issue-370	66	69	audit	audit	NOUN
issue-370	66	70	services	service	NOUN
issue-370	66	71	and	and	CCONJ
issue-370	66	72	that	that	PRON
issue-370	66	73	could	could	AUX
issue-370	66	74	lead	lead	VERB
issue-370	66	75	to	to	ADP
issue-370	66	76	the	the	DET
issue-370	66	77	bank	bank	NOUN
issue-370	66	78	’s	’s	PART
issue-370	66	79	insolvency	insolvency	NOUN
issue-370	66	80	”	"	PUNCT
issue-370	66	81	(	(	PUNCT
issue-370	66	82	internet	internet	NOUN
issue-370	66	83	portal	portal	NOUN
issue-370	66	84	about	about	ADP
issue-370	66	85	finance	finance	NOUN
issue-370	66	86	and	and	CCONJ
issue-370	66	87	economics	economic	NOUN
issue-370	66	88	“	"	PUNCT
issue-370	66	89	finbalance	finbalance	PROPN
issue-370	66	90	”	"	PUNCT
issue-370	66	91	,	,	PUNCT
issue-370	66	92	2016	2016	NUM
issue-370	66	93	)	)	PUNCT
issue-370	66	94	.	.	PUNCT
issue-370	67	1	however	however	ADV
issue-370	67	2	,	,	PUNCT
issue-370	67	3	bdo	bdo	PROPN
issue-370	67	4	llc	llc	PROPN
issue-370	67	5	managed	manage	VERB
issue-370	67	6	to	to	PART
issue-370	67	7	prove	prove	VERB
issue-370	67	8	their	their	PRON
issue-370	67	9	noninvolvement	noninvolvement	NOUN
issue-370	67	10	and	and	CCONJ
issue-370	67	11	win	win	VERB
issue-370	67	12	an	an	DET
issue-370	67	13	appeal	appeal	NOUN
issue-370	67	14	against	against	ADP
issue-370	67	15	the	the	DET
issue-370	67	16	nbu	nbu	PROPN
issue-370	67	17	’s	’s	PART
issue-370	67	18	decision	decision	NOUN
issue-370	67	19	thereby	thereby	ADV
issue-370	67	20	regaining	regain	VERB
issue-370	67	21	the	the	DET
issue-370	67	22	right	right	NOUN
issue-370	67	23	to	to	PART
issue-370	67	24	conduct	conduct	VERB
issue-370	67	25	bank	bank	NOUN
issue-370	67	26	audits	audits	NOUN
issue-370	67	27	.	.	PUNCT
issue-370	68	1	the	the	DET
issue-370	68	2	oratania	oratania	NOUN
issue-370	68	3	llc	llc	PROPN
issue-370	68	4	audit	audit	NOUN
issue-370	68	5	firm	firm	NOUN
issue-370	68	6	was	be	AUX
issue-370	68	7	also	also	ADV
issue-370	68	8	struck	strike	VERB
issue-370	68	9	off	off	ADP
issue-370	68	10	the	the	DET
issue-370	68	11	register	register	NOUN
issue-370	68	12	of	of	ADP
issue-370	68	13	audit	audit	NOUN
issue-370	68	14	firms	firm	NOUN
issue-370	68	15	that	that	PRON
issue-370	68	16	have	have	VERB
issue-370	68	17	the	the	DET
issue-370	68	18	right	right	NOUN
issue-370	68	19	to	to	PART
issue-370	68	20	carry	carry	VERB
issue-370	68	21	out	out	ADP
issue-370	68	22	bank	bank	NOUN
issue-370	68	23	audits	audits	NOUN
issue-370	68	24	followed	follow	VERB
issue-370	68	25	by	by	ADP
issue-370	68	26	its	its	PRON
issue-370	68	27	complete	complete	ADJ
issue-370	68	28	striking	striking	NOUN
issue-370	68	29	off	off	ADP
issue-370	68	30	the	the	DET
issue-370	68	31	register	register	NOUN
issue-370	68	32	of	of	ADP
issue-370	68	33	audit	audit	NOUN
issue-370	68	34	firms	firm	NOUN
issue-370	68	35	.	.	PUNCT
issue-370	69	1	it	it	PRON
issue-370	69	2	was	be	AUX
issue-370	69	3	noted	note	VERB
issue-370	69	4	that	that	SCONJ
issue-370	69	5	the	the	DET
issue-370	69	6	national	national	PROPN
issue-370	69	7	bank	bank	PROPN
issue-370	69	8	of	of	ADP
issue-370	69	9	ukraine	ukraine	PROPN
issue-370	69	10	had	have	AUX
issue-370	69	11	disclosed	disclose	VERB
issue-370	69	12	a	a	DET
issue-370	69	13	number	number	NOUN
issue-370	69	14	of	of	ADP
issue-370	69	15	irregularities	irregularity	NOUN
issue-370	69	16	in	in	ADP
issue-370	69	17	the	the	DET
issue-370	69	18	operation	operation	NOUN
issue-370	69	19	of	of	ADP
issue-370	69	20	that	that	DET
issue-370	69	21	audit	audit	NOUN
issue-370	69	22	firm	firm	NOUN
issue-370	69	23	that	that	PRON
issue-370	69	24	were	be	AUX
issue-370	69	25	related	relate	VERB
issue-370	69	26	to	to	ADP
issue-370	69	27	the	the	DET
issue-370	69	28	company	company	NOUN
issue-370	69	29	’s	’s	PART
issue-370	69	30	improper	improper	ADJ
issue-370	69	31	performance	performance	NOUN
issue-370	69	32	of	of	ADP
issue-370	69	33	its	its	PRON
issue-370	69	34	duties	duty	NOUN
issue-370	69	35	as	as	ADP
issue-370	69	36	an	an	DET
issue-370	69	37	auditor	auditor	NOUN
issue-370	69	38	.	.	PUNCT
issue-370	70	1	an	an	DET
issue-370	70	2	important	important	ADJ
issue-370	70	3	fact	fact	NOUN
issue-370	70	4	is	be	AUX
issue-370	70	5	that	that	SCONJ
issue-370	70	6	that	that	DET
issue-370	70	7	audit	audit	NOUN
issue-370	70	8	company	company	NOUN
issue-370	70	9	audited	audit	VERB
issue-370	70	10	financial	financial	ADJ
issue-370	70	11	statements	statement	NOUN
issue-370	70	12	of	of	ADP
issue-370	70	13	the	the	DET
issue-370	70	14	pjsc	pjsc	NOUN
issue-370	70	15	cb	cb	PROPN
issue-370	70	16	“	"	PUNCT
issue-370	70	17	privatbank	privatbank	NOUN
issue-370	70	18	”	"	PUNCT
issue-370	70	19	in	in	ADP
issue-370	70	20	the	the	DET
issue-370	70	21	period	period	NOUN
issue-370	70	22	from	from	ADP
issue-370	70	23	2007	2007	NUM
issue-370	70	24	until	until	ADP
issue-370	70	25	2009	2009	NUM
issue-370	70	26	(	(	PUNCT
issue-370	70	27	the	the	DET
issue-370	70	28	national	national	PROPN
issue-370	70	29	bank	bank	PROPN
issue-370	70	30	of	of	ADP
issue-370	70	31	ukraine	ukraine	NOUN
issue-370	70	32	,	,	PUNCT
issue-370	70	33	2016	2016	NUM
issue-370	70	34	)	)	PUNCT
issue-370	70	35	.	.	PUNCT
issue-370	71	1	it	it	PRON
issue-370	71	2	can	can	AUX
issue-370	71	3	,	,	PUNCT
issue-370	71	4	therefore	therefore	ADV
issue-370	71	5	,	,	PUNCT
issue-370	71	6	be	be	AUX
issue-370	71	7	concluded	conclude	VERB
issue-370	71	8	that	that	SCONJ
issue-370	71	9	a	a	DET
issue-370	71	10	corrupt	corrupt	ADJ
issue-370	71	11	element	element	NOUN
issue-370	71	12	in	in	ADP
issue-370	71	13	the	the	DET
issue-370	71	14	general	general	ADJ
issue-370	71	15	“	"	PUNCT
issue-370	71	16	audit	audit	NOUN
issue-370	71	17	company	company	NOUN
issue-370	71	18	-	-	PUNCT
issue-370	71	19	client	client	NOUN
issue-370	71	20	”	"	PUNCT
issue-370	71	21	arrangement	arrangement	NOUN
issue-370	71	22	does	do	AUX
issue-370	71	23	indeed	indeed	ADV
issue-370	71	24	exist	exist	VERB
issue-370	71	25	in	in	ADP
issue-370	71	26	ukraine	ukraine	NOUN
issue-370	71	27	,	,	PUNCT
issue-370	71	28	but	but	CCONJ
issue-370	71	29	the	the	DET
issue-370	71	30	aspect	aspect	NOUN
issue-370	71	31	of	of	ADP
issue-370	71	32	factual	factual	ADJ
issue-370	71	33	corroboration	corroboration	NOUN
issue-370	71	34	of	of	ADP
issue-370	71	35	that	that	DET
issue-370	71	36	kind	kind	NOUN
issue-370	71	37	of	of	ADP
issue-370	71	38	corruption	corruption	NOUN
issue-370	71	39	,	,	PUNCT
issue-370	71	40	gathering	gather	VERB
issue-370	71	41	evidence	evidence	NOUN
issue-370	71	42	base	base	NOUN
issue-370	71	43	against	against	ADP
issue-370	71	44	it	it	PRON
issue-370	71	45	and	and	CCONJ
issue-370	71	46	public	public	ADJ
issue-370	71	47	condemnation	condemnation	NOUN
issue-370	71	48	of	of	ADP
issue-370	71	49	that	that	DET
issue-370	71	50	corruption	corruption	NOUN
issue-370	71	51	,	,	PUNCT
issue-370	71	52	remain	remain	VERB
issue-370	71	53	fairly	fairly	ADV
issue-370	71	54	problematic	problematic	ADJ
issue-370	71	55	.	.	PUNCT
issue-370	72	1	in	in	ADP
issue-370	72	2	general	general	ADJ
issue-370	72	3	,	,	PUNCT
issue-370	72	4	proving	proving	NOUN
issue-370	72	5	and	and	CCONJ
issue-370	72	6	public	public	ADJ
issue-370	72	7	disclosure	disclosure	NOUN
issue-370	72	8	of	of	ADP
issue-370	72	9	corrupt	corrupt	ADJ
issue-370	72	10	schemes	scheme	NOUN
issue-370	72	11	practiced	practice	VERB
issue-370	72	12	by	by	ADP
issue-370	72	13	audit	audit	NOUN
issue-370	72	14	firms	firm	NOUN
issue-370	72	15	operating	operate	VERB
issue-370	72	16	in	in	ADP
issue-370	72	17	ukraine	ukraine	PROPN
issue-370	72	18	are	be	AUX
issue-370	72	19	to	to	ADP
issue-370	72	20	a	a	DET
issue-370	72	21	large	large	ADJ
issue-370	72	22	extent	extent	NOUN
issue-370	72	23	isolated	isolate	VERB
issue-370	72	24	.	.	PUNCT
issue-370	73	1	4	4	X
issue-370	73	2	.	.	X
issue-370	73	3	problematic	problematic	ADJ
issue-370	73	4	aspects	aspect	NOUN
issue-370	73	5	of	of	ADP
issue-370	73	6	the	the	DET
issue-370	73	7	audit	audit	NOUN
issue-370	73	8	firms	firm	NOUN
issue-370	73	9	’	'	PUNCT
issue-370	73	10	activities	activity	NOUN
issue-370	73	11	in	in	ADP
issue-370	73	12	ukraine	ukraine	NOUN
issue-370	73	13	in	in	ADP
issue-370	73	14	our	our	PRON
issue-370	73	15	opinion	opinion	NOUN
issue-370	73	16	,	,	PUNCT
issue-370	73	17	the	the	DET
issue-370	73	18	existence	existence	NOUN
issue-370	73	19	of	of	ADP
issue-370	73	20	a	a	DET
issue-370	73	21	corruption	corruption	NOUN
issue-370	73	22	precedent	precedent	NOUN
issue-370	73	23	in	in	ADP
issue-370	73	24	the	the	DET
issue-370	73	25	activities	activity	NOUN
issue-370	73	26	of	of	ADP
issue-370	73	27	audit	audit	NOUN
issue-370	73	28	firms	firm	NOUN
issue-370	73	29	in	in	ADP
issue-370	73	30	ukraine	ukraine	PROPN
issue-370	73	31	is	be	AUX
issue-370	73	32	due	due	ADJ
issue-370	73	33	to	to	ADP
issue-370	73	34	a	a	DET
issue-370	73	35	number	number	NOUN
issue-370	73	36	of	of	ADP
issue-370	73	37	factors	factor	NOUN
issue-370	73	38	of	of	ADP
issue-370	73	39	economic	economic	ADJ
issue-370	73	40	and	and	CCONJ
issue-370	73	41	non	non	ADJ
issue-370	73	42	-	-	ADJ
issue-370	73	43	economic	economic	ADJ
issue-370	73	44	nature	nature	NOUN
issue-370	73	45	.	.	PUNCT
issue-370	74	1	one	one	NUM
issue-370	74	2	of	of	ADP
issue-370	74	3	the	the	DET
issue-370	74	4	factors	factor	NOUN
issue-370	74	5	contributing	contribute	VERB
issue-370	74	6	to	to	ADP
issue-370	74	7	the	the	DET
issue-370	74	8	increase	increase	NOUN
issue-370	74	9	in	in	ADP
issue-370	74	10	the	the	DET
issue-370	74	11	likelihood	likelihood	NOUN
issue-370	74	12	of	of	ADP
issue-370	74	13	“	"	PUNCT
issue-370	74	14	corrupt	corrupt	ADJ
issue-370	74	15	”	"	PUNCT
issue-370	74	16	cooperation	cooperation	NOUN
issue-370	74	17	between	between	ADP
issue-370	74	18	auditors	auditor	NOUN
issue-370	74	19	and	and	CCONJ
issue-370	74	20	their	their	PRON
issue-370	74	21	customers	customer	NOUN
issue-370	74	22	,	,	PUNCT
issue-370	74	23	i.e.	i.e.	X
issue-370	74	24	consumers	consumer	NOUN
issue-370	74	25	of	of	ADP
issue-370	74	26	audit	audit	NOUN
issue-370	74	27	services	service	NOUN
issue-370	74	28	,	,	PUNCT
issue-370	74	29	is	be	AUX
issue-370	74	30	the	the	DET
issue-370	74	31	tendency	tendency	NOUN
issue-370	74	32	towards	towards	ADP
issue-370	74	33	the	the	DET
issue-370	74	34	reduction	reduction	NOUN
issue-370	74	35	of	of	ADP
issue-370	74	36	the	the	DET
issue-370	74	37	number	number	NOUN
issue-370	74	38	of	of	ADP
issue-370	74	39	certified	certified	ADJ
issue-370	74	40	auditors	auditor	NOUN
issue-370	74	41	.	.	PUNCT
issue-370	75	1	according	accord	VERB
issue-370	75	2	to	to	ADP
issue-370	75	3	the	the	DET
issue-370	75	4	statistical	statistical	ADJ
issue-370	75	5	reporting	reporting	NOUN
issue-370	75	6	data	datum	NOUN
issue-370	75	7	of	of	ADP
issue-370	75	8	the	the	DET
issue-370	75	9	audit	audit	NOUN
issue-370	75	10	chamber	chamber	NOUN
issue-370	75	11	of	of	ADP
issue-370	75	12	ukraine	ukraine	PROPN
issue-370	75	13	(	(	PUNCT
issue-370	75	14	acu	acu	PROPN
issue-370	75	15	)	)	PUNCT
issue-370	75	16	,	,	PUNCT
issue-370	75	17	in	in	ADP
issue-370	75	18	the	the	DET
issue-370	75	19	period	period	NOUN
issue-370	75	20	from	from	ADP
issue-370	75	21	2012	2012	NUM
issue-370	75	22	until	until	ADP
issue-370	75	23	2016	2016	NUM
issue-370	75	24	,	,	PUNCT
issue-370	75	25	there	there	PRON
issue-370	75	26	was	be	VERB
issue-370	75	27	a	a	DET
issue-370	75	28	negative	negative	ADJ
issue-370	75	29	tendency	tendency	NOUN
issue-370	75	30	towards	towards	ADP
issue-370	75	31	the	the	DET
issue-370	75	32	reduction	reduction	NOUN
issue-370	75	33	of	of	ADP
issue-370	75	34	the	the	DET
issue-370	75	35	number	number	NOUN
issue-370	75	36	of	of	ADP
issue-370	75	37	persons	person	NOUN
issue-370	75	38	who	who	PRON
issue-370	75	39	were	be	AUX
issue-370	75	40	certified	certify	VERB
issue-370	75	41	auditors	auditor	NOUN
issue-370	75	42	(	(	PUNCT
issue-370	75	43	audit	audit	NOUN
issue-370	75	44	chamber	chamber	NOUN
issue-370	75	45	of	of	ADP
issue-370	75	46	ukraine	ukraine	PROPN
issue-370	75	47	,	,	PUNCT
issue-370	75	48	2016	2016	NUM
issue-370	75	49	)	)	PUNCT
issue-370	75	50	.	.	PUNCT
issue-370	76	1	the	the	DET
issue-370	76	2	general	general	ADJ
issue-370	76	3	dynamics	dynamic	NOUN
issue-370	76	4	of	of	ADP
issue-370	76	5	the	the	DET
issue-370	76	6	number	number	NOUN
issue-370	76	7	of	of	ADP
issue-370	76	8	audit	audit	NOUN
issue-370	76	9	firms	firm	NOUN
issue-370	76	10	and	and	CCONJ
issue-370	76	11	certified	certified	ADJ
issue-370	76	12	auditors	auditor	NOUN
issue-370	76	13	is	be	AUX
issue-370	76	14	shown	show	VERB
issue-370	76	15	in	in	ADP
issue-370	76	16	fig	fig	NOUN
issue-370	76	17	.	.	PUNCT
issue-370	77	1	2	2	X
issue-370	77	2	.	.	X
issue-370	77	3	baltic	baltic	PROPN
issue-370	77	4	journal	journal	PROPN
issue-370	77	5	of	of	ADP
issue-370	77	6	economic	economic	ADJ
issue-370	77	7	studies	study	NOUN
issue-370	77	8	348	348	NUM
issue-370	77	9	vol	vol	NOUN
issue-370	77	10	.	.	PROPN
issue-370	78	1	4	4	NUM
issue-370	78	2	,	,	PUNCT
issue-370	78	3	no	no	INTJ
issue-370	78	4	.	.	NOUN
issue-370	78	5	1	1	NUM
issue-370	78	6	,	,	PUNCT
issue-370	78	7	2018	2018	NUM
issue-370	78	8	3139	3139	NUM
issue-370	78	9	2993	2993	NUM
issue-370	78	10	2787	2787	NUM
issue-370	78	11	2675	2675	NUM
issue-370	78	12	2646	2646	NUM
issue-370	78	13	1	1	NUM
issue-370	78	14	672	672	NUM
issue-370	78	15	1	1	NUM
issue-370	78	16	488	488	NUM
issue-370	78	17	1	1	NUM
issue-370	78	18	326	326	NUM
issue-370	78	19	1	1	NUM
issue-370	78	20	107	107	NUM
issue-370	78	21	1	1	NUM
issue-370	78	22	008	008	NUM
issue-370	78	23	0	0	NUM
issue-370	78	24	500	500	NUM
issue-370	78	25	1000	1000	NUM
issue-370	78	26	1500	1500	NUM
issue-370	78	27	2000	2000	NUM
issue-370	78	28	2500	2500	NUM
issue-370	78	29	3000	3000	NUM
issue-370	78	30	3500	3500	NUM
issue-370	78	31	2012	2012	NUM
issue-370	78	32	2013	2013	NUM
issue-370	78	33	2014	2014	NUM
issue-370	78	34	2015	2015	NUM
issue-370	78	35	2016	2016	NUM
issue-370	78	36	n	n	AUX
issue-370	78	37	um	um	INTJ
issue-370	78	38	be	be	AUX
issue-370	78	39	r	r	NOUN
issue-370	78	40	years	year	NOUN
issue-370	78	41	the	the	DET
issue-370	78	42	number	number	NOUN
issue-370	78	43	of	of	ADP
issue-370	78	44	auditors	auditor	NOUN
issue-370	78	45	the	the	DET
issue-370	78	46	number	number	NOUN
issue-370	78	47	of	of	ADP
issue-370	78	48	audit	audit	NOUN
issue-370	78	49	activity	activity	NOUN
issue-370	78	50	entities	entity	NOUN
issue-370	78	51	fig	fig	NOUN
issue-370	78	52	.	.	PUNCT
issue-370	79	1	2	2	X
issue-370	79	2	.	.	X
issue-370	79	3	dynamics	dynamic	NOUN
issue-370	79	4	of	of	ADP
issue-370	79	5	the	the	DET
issue-370	79	6	number	number	NOUN
issue-370	79	7	of	of	ADP
issue-370	79	8	audit	audit	NOUN
issue-370	79	9	firms	firm	NOUN
issue-370	79	10	and	and	CCONJ
issue-370	79	11	certified	certified	ADJ
issue-370	79	12	auditors	auditor	NOUN
issue-370	79	13	in	in	ADP
issue-370	79	14	ukraine	ukraine	NOUN
issue-370	79	15	from	from	ADP
issue-370	79	16	2012	2012	NUM
issue-370	79	17	until	until	ADP
issue-370	79	18	2016	2016	NUM
issue-370	79	19	source	source	NOUN
issue-370	79	20	:	:	PUNCT
issue-370	79	21	compiled	compile	VERB
issue-370	79	22	by	by	ADP
issue-370	79	23	the	the	DET
issue-370	79	24	authors	author	NOUN
issue-370	79	25	on	on	ADP
issue-370	79	26	the	the	DET
issue-370	79	27	basis	basis	NOUN
issue-370	79	28	of	of	ADP
issue-370	79	29	a	a	DET
issue-370	79	30	generalization	generalization	NOUN
issue-370	79	31	of	of	ADP
issue-370	79	32	data	datum	NOUN
issue-370	79	33	of	of	ADP
issue-370	79	34	the	the	DET
issue-370	79	35	audit	audit	NOUN
issue-370	79	36	chamber	chamber	NOUN
issue-370	79	37	of	of	ADP
issue-370	79	38	ukraine	ukraine	PROPN
issue-370	79	39	(	(	PUNCT
issue-370	79	40	audit	audit	PROPN
issue-370	79	41	chamber	chamber	NOUN
issue-370	79	42	of	of	ADP
issue-370	79	43	ukraine	ukraine	PROPN
issue-370	79	44	,	,	PUNCT
issue-370	79	45	2016	2016	NUM
issue-370	79	46	)	)	PUNCT
issue-370	79	47	thus	thus	ADV
issue-370	79	48	,	,	PUNCT
issue-370	79	49	in	in	ADP
issue-370	79	50	the	the	DET
issue-370	79	51	period	period	NOUN
issue-370	79	52	from	from	ADP
issue-370	79	53	2012	2012	NUM
issue-370	79	54	until	until	ADP
issue-370	79	55	2016	2016	NUM
issue-370	79	56	,	,	PUNCT
issue-370	79	57	the	the	DET
issue-370	79	58	share	share	NOUN
issue-370	79	59	of	of	ADP
issue-370	79	60	certified	certify	VERB
issue-370	79	61	auditors	auditor	NOUN
issue-370	79	62	decreased	decrease	VERB
issue-370	79	63	by	by	ADP
issue-370	79	64	493	493	NUM
issue-370	79	65	persons	person	NOUN
issue-370	79	66	in	in	ADP
issue-370	79	67	absolute	absolute	ADJ
issue-370	79	68	terms	term	NOUN
issue-370	79	69	and	and	CCONJ
issue-370	79	70	by	by	ADP
issue-370	79	71	15.71	15.71	NUM
issue-370	79	72	%	%	NOUN
issue-370	79	73	in	in	ADP
issue-370	79	74	relative	relative	ADJ
issue-370	79	75	terms	term	NOUN
issue-370	79	76	.	.	PUNCT
issue-370	80	1	it	it	PRON
issue-370	80	2	should	should	AUX
issue-370	80	3	be	be	AUX
issue-370	80	4	noted	note	VERB
issue-370	80	5	that	that	SCONJ
issue-370	80	6	in	in	ADP
issue-370	80	7	the	the	DET
issue-370	80	8	period	period	NOUN
issue-370	80	9	from	from	ADP
issue-370	80	10	2013	2013	NUM
issue-370	80	11	until	until	ADP
issue-370	80	12	2015	2015	NUM
issue-370	80	13	,	,	PUNCT
issue-370	80	14	the	the	DET
issue-370	80	15	reduction	reduction	NOUN
issue-370	80	16	of	of	ADP
issue-370	80	17	the	the	DET
issue-370	80	18	share	share	NOUN
issue-370	80	19	of	of	ADP
issue-370	80	20	certified	certify	VERB
issue-370	80	21	auditors	auditor	NOUN
issue-370	80	22	in	in	ADP
issue-370	80	23	ukraine	ukraine	PROPN
issue-370	80	24	was	be	AUX
issue-370	80	25	caused	cause	VERB
issue-370	80	26	by	by	ADP
issue-370	80	27	the	the	DET
issue-370	80	28	significant	significant	ADJ
issue-370	80	29	influence	influence	NOUN
issue-370	80	30	of	of	ADP
issue-370	80	31	the	the	DET
issue-370	80	32	political	political	ADJ
issue-370	80	33	factor	factor	NOUN
issue-370	80	34	,	,	PUNCT
issue-370	80	35	viz	viz	PROPN
issue-370	80	36	.	.	PUNCT
issue-370	81	1	the	the	DET
issue-370	81	2	annexation	annexation	NOUN
issue-370	81	3	of	of	ADP
issue-370	81	4	the	the	DET
issue-370	81	5	crimean	crimean	ADJ
issue-370	81	6	peninsula	peninsula	NOUN
issue-370	81	7	and	and	CCONJ
issue-370	81	8	the	the	DET
issue-370	81	9	beginning	beginning	NOUN
issue-370	81	10	of	of	ADP
issue-370	81	11	hostilities	hostility	NOUN
issue-370	81	12	in	in	ADP
issue-370	81	13	the	the	DET
issue-370	81	14	east	east	NOUN
issue-370	81	15	of	of	ADP
issue-370	81	16	the	the	DET
issue-370	81	17	country	country	NOUN
issue-370	81	18	that	that	PRON
issue-370	81	19	led	lead	VERB
issue-370	81	20	to	to	ADP
issue-370	81	21	the	the	DET
issue-370	81	22	emergence	emergence	NOUN
issue-370	81	23	of	of	ADP
issue-370	81	24	some	some	DET
issue-370	81	25	areas	area	NOUN
issue-370	81	26	in	in	ADP
issue-370	81	27	the	the	DET
issue-370	81	28	donetsk	donetsk	NOUN
issue-370	81	29	and	and	CCONJ
issue-370	81	30	luhansk	luhansk	ADJ
issue-370	81	31	regions	region	NOUN
issue-370	81	32	that	that	PRON
issue-370	81	33	are	be	AUX
issue-370	81	34	temporarily	temporarily	ADV
issue-370	81	35	beyond	beyond	ADP
issue-370	81	36	the	the	DET
issue-370	81	37	government	government	NOUN
issue-370	81	38	control	control	NOUN
issue-370	81	39	.	.	PUNCT
issue-370	82	1	it	it	PRON
issue-370	82	2	was	be	AUX
issue-370	82	3	in	in	ADP
issue-370	82	4	the	the	DET
issue-370	82	5	period	period	NOUN
issue-370	82	6	between	between	ADP
issue-370	82	7	2013	2013	NUM
issue-370	82	8	and	and	CCONJ
issue-370	82	9	2014	2014	NUM
issue-370	82	10	that	that	SCONJ
issue-370	82	11	the	the	DET
issue-370	82	12	number	number	NOUN
issue-370	82	13	of	of	ADP
issue-370	82	14	certified	certify	VERB
issue-370	82	15	auditors	auditor	NOUN
issue-370	82	16	decreased	decrease	VERB
issue-370	82	17	by	by	ADP
issue-370	82	18	206	206	NUM
issue-370	82	19	persons	person	NOUN
issue-370	82	20	.	.	PUNCT
issue-370	83	1	the	the	DET
issue-370	83	2	conduct	conduct	NOUN
issue-370	83	3	of	of	ADP
issue-370	83	4	hostilities	hostility	NOUN
issue-370	83	5	in	in	ADP
issue-370	83	6	the	the	DET
issue-370	83	7	east	east	NOUN
issue-370	83	8	of	of	ADP
issue-370	83	9	the	the	DET
issue-370	83	10	country	country	NOUN
issue-370	83	11	,	,	PUNCT
issue-370	83	12	the	the	DET
issue-370	83	13	illegal	illegal	ADJ
issue-370	83	14	annexation	annexation	NOUN
issue-370	83	15	of	of	ADP
issue-370	83	16	the	the	DET
issue-370	83	17	crimean	crimean	PROPN
issue-370	83	18	peninsula	peninsula	NOUN
issue-370	83	19	,	,	PUNCT
issue-370	83	20	the	the	DET
issue-370	83	21	unfavourable	unfavourable	ADJ
issue-370	83	22	economic	economic	ADJ
issue-370	83	23	situation	situation	NOUN
issue-370	83	24	,	,	PUNCT
issue-370	83	25	the	the	DET
issue-370	83	26	intensification	intensification	NOUN
issue-370	83	27	and	and	CCONJ
issue-370	83	28	the	the	DET
issue-370	83	29	uncontrollable	uncontrollable	ADJ
issue-370	83	30	nature	nature	NOUN
issue-370	83	31	of	of	ADP
issue-370	83	32	inflationary	inflationary	ADJ
issue-370	83	33	processes	process	NOUN
issue-370	83	34	and	and	CCONJ
issue-370	83	35	,	,	PUNCT
issue-370	83	36	as	as	ADP
issue-370	83	37	a	a	DET
issue-370	83	38	result	result	NOUN
issue-370	83	39	,	,	PUNCT
issue-370	83	40	an	an	DET
issue-370	83	41	accelerated	accelerated	ADJ
issue-370	83	42	depreciation	depreciation	NOUN
issue-370	83	43	of	of	ADP
issue-370	83	44	the	the	DET
issue-370	83	45	national	national	ADJ
issue-370	83	46	currency	currency	NOUN
issue-370	83	47	,	,	PUNCT
issue-370	83	48	all	all	PRON
issue-370	83	49	contributed	contribute	VERB
issue-370	83	50	to	to	ADP
issue-370	83	51	the	the	DET
issue-370	83	52	formation	formation	NOUN
issue-370	83	53	of	of	ADP
issue-370	83	54	the	the	DET
issue-370	83	55	second	second	ADJ
issue-370	83	56	factor	factor	NOUN
issue-370	83	57	for	for	ADP
issue-370	83	58	the	the	DET
issue-370	83	59	increase	increase	NOUN
issue-370	83	60	of	of	ADP
issue-370	83	61	corruption	corruption	NOUN
issue-370	83	62	in	in	ADP
issue-370	83	63	the	the	DET
issue-370	83	64	economic	economic	ADJ
issue-370	83	65	sphere	sphere	NOUN
issue-370	83	66	,	,	PUNCT
issue-370	83	67	i.e.	i.e.	X
issue-370	83	68	the	the	DET
issue-370	83	69	reduction	reduction	NOUN
issue-370	83	70	of	of	ADP
issue-370	83	71	the	the	DET
issue-370	83	72	number	number	NOUN
issue-370	83	73	of	of	ADP
issue-370	83	74	audit	audit	NOUN
issue-370	83	75	firms	firm	NOUN
issue-370	83	76	.	.	PUNCT
issue-370	84	1	according	accord	VERB
issue-370	84	2	to	to	ADP
issue-370	84	3	the	the	DET
issue-370	84	4	data	datum	NOUN
issue-370	84	5	of	of	ADP
issue-370	84	6	the	the	DET
issue-370	84	7	audit	audit	NOUN
issue-370	84	8	chamber	chamber	NOUN
issue-370	84	9	of	of	ADP
issue-370	84	10	ukraine	ukraine	PROPN
issue-370	84	11	,	,	PUNCT
issue-370	84	12	the	the	DET
issue-370	84	13	largest	large	ADJ
issue-370	84	14	decrease	decrease	NOUN
issue-370	84	15	in	in	ADP
issue-370	84	16	the	the	DET
issue-370	84	17	number	number	NOUN
issue-370	84	18	of	of	ADP
issue-370	84	19	audit	audit	NOUN
issue-370	84	20	activity	activity	NOUN
issue-370	84	21	entities	entity	NOUN
issue-370	84	22	took	take	VERB
issue-370	84	23	place	place	NOUN
issue-370	84	24	in	in	ADP
issue-370	84	25	the	the	DET
issue-370	84	26	donetsk	donetsk	NOUN
issue-370	84	27	(	(	PUNCT
issue-370	84	28	43.8	43.8	NUM
issue-370	84	29	%	%	NOUN
issue-370	84	30	)	)	PUNCT
issue-370	84	31	,	,	PUNCT
issue-370	84	32	luhansk	luhansk	NOUN
issue-370	84	33	(	(	PUNCT
issue-370	84	34	38.5	38.5	NUM
issue-370	84	35	%	%	NOUN
issue-370	84	36	)	)	PUNCT
issue-370	84	37	,	,	PUNCT
issue-370	84	38	and	and	CCONJ
issue-370	84	39	ternopil	ternopil	PROPN
issue-370	84	40	(	(	PUNCT
issue-370	84	41	33.3	33.3	NUM
issue-370	84	42	%	%	NOUN
issue-370	84	43	)	)	PUNCT
issue-370	84	44	regions	region	NOUN
issue-370	84	45	.	.	PUNCT
issue-370	85	1	a	a	DET
issue-370	85	2	  	  	SPACE
issue-370	85	3	significant	significant	ADJ
issue-370	85	4	decrease	decrease	NOUN
issue-370	85	5	in	in	ADP
issue-370	85	6	the	the	DET
issue-370	85	7	number	number	NOUN
issue-370	85	8	of	of	ADP
issue-370	85	9	audit	audit	NOUN
issue-370	85	10	entities	entity	NOUN
issue-370	85	11	was	be	AUX
issue-370	85	12	observed	observe	VERB
issue-370	85	13	in	in	ADP
issue-370	85	14	the	the	DET
issue-370	85	15	rivne	rivne	NOUN
issue-370	85	16	(	(	PUNCT
issue-370	85	17	26.3	26.3	NUM
issue-370	85	18	%	%	NOUN
issue-370	85	19	)	)	PUNCT
issue-370	85	20	,	,	PUNCT
issue-370	85	21	zakarpattia	zakarpattia	PROPN
issue-370	85	22	(	(	PUNCT
issue-370	85	23	21.4	21.4	NUM
issue-370	85	24	%	%	NOUN
issue-370	85	25	)	)	PUNCT
issue-370	85	26	,	,	PUNCT
issue-370	85	27	and	and	CCONJ
issue-370	85	28	ivanofrankivsk	ivanofrankivsk	NOUN
issue-370	85	29	(	(	PUNCT
issue-370	85	30	20	20	NUM
issue-370	85	31	%	%	NOUN
issue-370	85	32	)	)	PUNCT
issue-370	85	33	regions	region	NOUN
issue-370	85	34	(	(	PUNCT
issue-370	85	35	audit	audit	NOUN
issue-370	85	36	chamber	chamber	NOUN
issue-370	85	37	of	of	ADP
issue-370	85	38	ukraine	ukraine	PROPN
issue-370	85	39	,	,	PUNCT
issue-370	85	40	2016	2016	NUM
issue-370	85	41	)	)	PUNCT
issue-370	85	42	.	.	PUNCT
issue-370	86	1	the	the	DET
issue-370	86	2	decrease	decrease	NOUN
issue-370	86	3	in	in	ADP
issue-370	86	4	the	the	DET
issue-370	86	5	number	number	NOUN
issue-370	86	6	of	of	ADP
issue-370	86	7	auditors	auditor	NOUN
issue-370	86	8	in	in	ADP
issue-370	86	9	the	the	DET
issue-370	86	10	western	western	ADJ
issue-370	86	11	regions	region	NOUN
issue-370	86	12	of	of	ADP
issue-370	86	13	ukraine	ukraine	NOUN
issue-370	86	14	was	be	AUX
issue-370	86	15	caused	cause	VERB
issue-370	86	16	by	by	ADP
issue-370	86	17	a	a	DET
issue-370	86	18	growing	grow	VERB
issue-370	86	19	number	number	NOUN
issue-370	86	20	of	of	ADP
issue-370	86	21	bankrupt	bankrupt	ADJ
issue-370	86	22	companies	company	NOUN
issue-370	86	23	,	,	PUNCT
issue-370	86	24	the	the	DET
issue-370	86	25	aggravation	aggravation	NOUN
issue-370	86	26	of	of	ADP
issue-370	86	27	migration	migration	NOUN
issue-370	86	28	processes	process	NOUN
issue-370	86	29	,	,	PUNCT
issue-370	86	30	etc	etc	X
issue-370	86	31	.	.	X
issue-370	86	32	on	on	ADP
issue-370	86	33	the	the	DET
issue-370	86	34	whole	whole	NOUN
issue-370	86	35	,	,	PUNCT
issue-370	86	36	the	the	DET
issue-370	86	37	tendencies	tendency	NOUN
issue-370	86	38	towards	towards	ADP
issue-370	86	39	a	a	DET
issue-370	86	40	reduction	reduction	NOUN
issue-370	86	41	in	in	ADP
issue-370	86	42	the	the	DET
issue-370	86	43	number	number	NOUN
issue-370	86	44	of	of	ADP
issue-370	86	45	audit	audit	NOUN
issue-370	86	46	firms	firm	NOUN
issue-370	86	47	and	and	CCONJ
issue-370	86	48	certified	certified	ADJ
issue-370	86	49	auditors	auditor	NOUN
issue-370	86	50	contribute	contribute	VERB
issue-370	86	51	to	to	ADP
issue-370	86	52	limiting	limit	VERB
issue-370	86	53	the	the	DET
issue-370	86	54	supply	supply	NOUN
issue-370	86	55	of	of	ADP
issue-370	86	56	audit	audit	NOUN
issue-370	86	57	services	service	NOUN
issue-370	86	58	and	and	CCONJ
issue-370	86	59	ones	one	NOUN
issue-370	86	60	associated	associate	VERB
issue-370	86	61	therewith	therewith	NOUN
issue-370	86	62	,	,	PUNCT
issue-370	86	63	as	as	ADV
issue-370	86	64	well	well	ADV
issue-370	86	65	as	as	ADP
issue-370	86	66	to	to	ADP
issue-370	86	67	strengthening	strengthen	VERB
issue-370	86	68	the	the	DET
issue-370	86	69	process	process	NOUN
issue-370	86	70	of	of	ADP
issue-370	86	71	the	the	DET
issue-370	86	72	market	market	NOUN
issue-370	86	73	monopolization	monopolization	NOUN
issue-370	86	74	.	.	PUNCT
issue-370	87	1	the	the	DET
issue-370	87	2	shrinking	shrinking	NOUN
issue-370	87	3	of	of	ADP
issue-370	87	4	the	the	DET
issue-370	87	5	audit	audit	NOUN
issue-370	87	6	services	service	NOUN
issue-370	87	7	market	market	NOUN
issue-370	87	8	in	in	ADP
issue-370	87	9	ukraine	ukraine	PROPN
issue-370	87	10	contributes	contribute	VERB
issue-370	87	11	to	to	ADP
issue-370	87	12	the	the	DET
issue-370	87	13	intensification	intensification	NOUN
issue-370	87	14	of	of	ADP
issue-370	87	15	corrupt	corrupt	ADJ
issue-370	87	16	practices	practice	NOUN
issue-370	87	17	in	in	ADP
issue-370	87	18	the	the	DET
issue-370	87	19	country	country	NOUN
issue-370	87	20	’s	’s	PART
issue-370	87	21	economy	economy	NOUN
issue-370	87	22	.	.	PUNCT
issue-370	88	1	it	it	PRON
issue-370	88	2	is	be	AUX
issue-370	88	3	our	our	PRON
issue-370	88	4	opinion	opinion	NOUN
issue-370	88	5	that	that	SCONJ
issue-370	88	6	due	due	ADP
issue-370	88	7	to	to	ADP
issue-370	88	8	the	the	DET
issue-370	88	9	increased	increase	VERB
issue-370	88	10	risk	risk	NOUN
issue-370	88	11	of	of	ADP
issue-370	88	12	loss	loss	NOUN
issue-370	88	13	of	of	ADP
issue-370	88	14	potential	potential	ADJ
issue-370	88	15	clients	client	NOUN
issue-370	88	16	,	,	PUNCT
issue-370	88	17	with	with	ADP
issue-370	88	18	which	which	PRON
issue-370	88	19	the	the	DET
issue-370	88	20	audit	audit	NOUN
issue-370	88	21	firms	firm	NOUN
issue-370	88	22	formed	form	VERB
issue-370	88	23	close	close	ADJ
issue-370	88	24	professional	professional	ADJ
issue-370	88	25	relationships	relationship	NOUN
issue-370	88	26	,	,	PUNCT
issue-370	88	27	the	the	DET
issue-370	88	28	said	say	VERB
issue-370	88	29	firms	firm	NOUN
issue-370	88	30	apply	apply	VERB
issue-370	88	31	not	not	PART
issue-370	88	32	only	only	ADV
issue-370	88	33	measures	measure	NOUN
issue-370	88	34	of	of	ADP
issue-370	88	35	marketing	marketing	NOUN
issue-370	88	36	and	and	CCONJ
issue-370	88	37	flexible	flexible	ADJ
issue-370	88	38	pricing	pricing	NOUN
issue-370	88	39	policy	policy	NOUN
issue-370	88	40	but	but	CCONJ
issue-370	88	41	,	,	PUNCT
issue-370	88	42	in	in	ADP
issue-370	88	43	some	some	DET
issue-370	88	44	cases	case	NOUN
issue-370	88	45	,	,	PUNCT
issue-370	88	46	they	they	PRON
issue-370	88	47	may	may	AUX
issue-370	88	48	also	also	ADV
issue-370	88	49	conduct	conduct	VERB
issue-370	88	50	an	an	DET
issue-370	88	51	audit	audit	NOUN
issue-370	88	52	whereby	whereby	SCONJ
issue-370	88	53	their	their	PRON
issue-370	88	54	client	client	NOUN
issue-370	88	55	company	company	NOUN
issue-370	88	56	would	would	AUX
issue-370	88	57	obtain	obtain	VERB
issue-370	88	58	the	the	DET
issue-370	88	59	“	"	PUNCT
issue-370	88	60	desired	desire	VERB
issue-370	88	61	”	"	PUNCT
issue-370	88	62	results	result	NOUN
issue-370	88	63	.	.	PUNCT
issue-370	89	1	apart	apart	ADV
issue-370	89	2	from	from	ADP
issue-370	89	3	that	that	PRON
issue-370	89	4	,	,	PUNCT
issue-370	89	5	prerequisites	prerequisite	NOUN
issue-370	89	6	emerge	emerge	VERB
issue-370	89	7	for	for	ADP
issue-370	89	8	the	the	DET
issue-370	89	9	auditor	auditor	NOUN
issue-370	89	10	to	to	PART
issue-370	89	11	obtain	obtain	VERB
issue-370	89	12	an	an	DET
issue-370	89	13	additional	additional	ADJ
issue-370	89	14	income	income	NOUN
issue-370	89	15	for	for	ADP
issue-370	89	16	“	"	PUNCT
issue-370	89	17	loyalty	loyalty	NOUN
issue-370	89	18	”	"	PUNCT
issue-370	89	19	.	.	PUNCT
issue-370	90	1	according	accord	VERB
issue-370	90	2	to	to	ADP
issue-370	90	3	the	the	DET
issue-370	90	4	data	datum	NOUN
issue-370	90	5	of	of	ADP
issue-370	90	6	the	the	DET
issue-370	90	7	audit	audit	NOUN
issue-370	90	8	chamber	chamber	NOUN
issue-370	90	9	of	of	ADP
issue-370	90	10	ukraine	ukraine	PROPN
issue-370	90	11	,	,	PUNCT
issue-370	90	12	as	as	ADP
issue-370	90	13	for	for	ADP
issue-370	90	14	the	the	DET
issue-370	90	15	year	year	NOUN
issue-370	90	16	2016	2016	NUM
issue-370	90	17	,	,	PUNCT
issue-370	90	18	audit	audit	NOUN
issue-370	90	19	services	service	NOUN
issue-370	90	20	were	be	AUX
issue-370	90	21	provided	provide	VERB
issue-370	90	22	for	for	ADP
issue-370	90	23	the	the	DET
issue-370	90	24	total	total	ADJ
issue-370	90	25	amount	amount	NOUN
issue-370	90	26	of	of	ADP
issue-370	90	27	1,973,102.3	1,973,102.3	NUM
issue-370	90	28	thousand	thousand	NUM
issue-370	90	29	uah	uah	NOUN
issue-370	90	30	.	.	PUNCT
issue-370	91	1	of	of	ADP
issue-370	91	2	that	that	DET
issue-370	91	3	sum	sum	NOUN
issue-370	91	4	,	,	PUNCT
issue-370	91	5	the	the	DET
issue-370	91	6	share	share	NOUN
issue-370	91	7	of	of	ADP
issue-370	91	8	the	the	DET
issue-370	91	9	city	city	NOUN
issue-370	91	10	of	of	ADP
issue-370	91	11	kyiv	kyiv	PROPN
issue-370	91	12	and	and	CCONJ
issue-370	91	13	the	the	DET
issue-370	91	14	kyiv	kyiv	ADJ
issue-370	91	15	region	region	NOUN
issue-370	91	16	is	be	AUX
issue-370	91	17	1,634,543.8	1,634,543.8	NUM
issue-370	91	18	thousand	thousand	NUM
issue-370	91	19	uah	uah	NOUN
issue-370	91	20	,	,	PUNCT
issue-370	91	21	which	which	PRON
issue-370	91	22	is	be	AUX
issue-370	91	23	82.8	82.8	NUM
issue-370	91	24	%	%	NOUN
issue-370	91	25	of	of	ADP
issue-370	91	26	the	the	DET
issue-370	91	27	total	total	ADJ
issue-370	91	28	amount	amount	NOUN
issue-370	91	29	of	of	ADP
issue-370	91	30	services	service	NOUN
issue-370	91	31	rendered	render	VERB
issue-370	91	32	in	in	ADP
issue-370	91	33	2016	2016	NUM
issue-370	91	34	.	.	PUNCT
issue-370	92	1	so	so	ADV
issue-370	92	2	,	,	PUNCT
issue-370	92	3	the	the	DET
issue-370	92	4	rest	rest	NOUN
issue-370	92	5	of	of	ADP
issue-370	92	6	the	the	DET
issue-370	92	7	regions	region	NOUN
issue-370	92	8	of	of	ADP
issue-370	92	9	ukraine	ukraine	NOUN
issue-370	92	10	provided	provide	VERB
issue-370	92	11	audit	audit	NOUN
issue-370	92	12	services	service	NOUN
issue-370	92	13	for	for	ADP
issue-370	92	14	338,558.5	338,558.5	NUM
issue-370	92	15	thousand	thousand	NUM
issue-370	92	16	uah	uah	NOUN
issue-370	92	17	,	,	PUNCT
issue-370	92	18	which	which	PRON
issue-370	92	19	is	be	AUX
issue-370	92	20	17.2	17.2	NUM
issue-370	92	21	%	%	NOUN
issue-370	92	22	of	of	ADP
issue-370	92	23	the	the	DET
issue-370	92	24	total	total	ADJ
issue-370	92	25	amount	amount	NOUN
issue-370	92	26	of	of	ADP
issue-370	92	27	services	service	NOUN
issue-370	92	28	rendered	render	VERB
issue-370	92	29	in	in	ADP
issue-370	92	30	2016	2016	NUM
issue-370	92	31	.	.	PUNCT
issue-370	93	1	that	that	PRON
issue-370	93	2	being	be	AUX
issue-370	93	3	the	the	DET
issue-370	93	4	case	case	NOUN
issue-370	93	5	,	,	PUNCT
issue-370	93	6	the	the	DET
issue-370	93	7	average	average	ADJ
issue-370	93	8	cost	cost	NOUN
issue-370	93	9	of	of	ADP
issue-370	93	10	one	one	NUM
issue-370	93	11	order	order	NOUN
issue-370	93	12	in	in	ADP
issue-370	93	13	ukraine	ukraine	PROPN
issue-370	93	14	ranges	range	VERB
issue-370	93	15	from	from	ADP
issue-370	93	16	9,600	9,600	NUM
issue-370	93	17	uah	uah	NOUN
issue-370	93	18	(	(	PUNCT
issue-370	93	19	mykolaiv	mykolaiv	NOUN
issue-370	93	20	region	region	NOUN
issue-370	93	21	)	)	PUNCT
issue-370	93	22	to	to	ADP
issue-370	93	23	90,800	90,800	NUM
issue-370	93	24	uah	uah	NOUN
issue-370	93	25	(	(	PUNCT
issue-370	93	26	the	the	DET
issue-370	93	27	city	city	NOUN
issue-370	93	28	of	of	ADP
issue-370	93	29	kyiv	kyiv	PROPN
issue-370	93	30	and	and	CCONJ
issue-370	93	31	the	the	DET
issue-370	93	32	kyiv	kyiv	ADJ
issue-370	93	33	region	region	NOUN
issue-370	93	34	)	)	PUNCT
issue-370	93	35	(	(	PUNCT
issue-370	93	36	audit	audit	NOUN
issue-370	93	37	chamber	chamber	NOUN
issue-370	93	38	of	of	ADP
issue-370	93	39	ukraine	ukraine	PROPN
issue-370	93	40	,	,	PUNCT
issue-370	93	41	2016	2016	NUM
issue-370	93	42	)	)	PUNCT
issue-370	93	43	.	.	PUNCT
issue-370	94	1	taking	take	VERB
issue-370	94	2	that	that	PRON
issue-370	94	3	into	into	ADP
issue-370	94	4	account	account	NOUN
issue-370	94	5	,	,	PUNCT
issue-370	94	6	it	it	PRON
issue-370	94	7	is	be	AUX
issue-370	94	8	quite	quite	ADV
issue-370	94	9	clear	clear	ADJ
issue-370	94	10	that	that	SCONJ
issue-370	94	11	audit	audit	NOUN
issue-370	94	12	firms	firm	NOUN
issue-370	94	13	and	and	CCONJ
issue-370	94	14	individual	individual	ADJ
issue-370	94	15	auditors	auditor	NOUN
issue-370	94	16	can	can	AUX
issue-370	94	17	enter	enter	VERB
issue-370	94	18	into	into	ADP
issue-370	94	19	illicit	illicit	ADJ
issue-370	94	20	corrupt	corrupt	ADJ
issue-370	94	21	schemes	scheme	NOUN
issue-370	94	22	or	or	CCONJ
issue-370	94	23	be	be	AUX
issue-370	94	24	their	their	PRON
issue-370	94	25	direct	direct	ADJ
issue-370	94	26	initiators	initiator	NOUN
issue-370	94	27	for	for	ADP
issue-370	94	28	the	the	DET
issue-370	94	29	purpose	purpose	NOUN
issue-370	94	30	of	of	ADP
issue-370	94	31	illegal	illegal	ADJ
issue-370	94	32	enrichment	enrichment	NOUN
issue-370	94	33	.	.	PUNCT
issue-370	95	1	5	5	X
issue-370	95	2	.	.	X
issue-370	95	3	conclusions	conclusion	NOUN
issue-370	95	4	of	of	ADP
issue-370	95	5	the	the	DET
issue-370	95	6	study	study	NOUN
issue-370	95	7	despite	despite	SCONJ
issue-370	95	8	the	the	DET
issue-370	95	9	complexity	complexity	NOUN
issue-370	95	10	of	of	ADP
issue-370	95	11	the	the	DET
issue-370	95	12	economic	economic	ADJ
issue-370	95	13	and	and	CCONJ
issue-370	95	14	political	political	ADJ
issue-370	95	15	situation	situation	NOUN
issue-370	95	16	,	,	PUNCT
issue-370	95	17	in	in	ADP
issue-370	95	18	order	order	NOUN
issue-370	95	19	to	to	PART
issue-370	95	20	successfully	successfully	ADV
issue-370	95	21	combat	combat	VERB
issue-370	95	22	various	various	ADJ
issue-370	95	23	kinds	kind	NOUN
issue-370	95	24	of	of	ADP
issue-370	95	25	corruption	corruption	NOUN
issue-370	95	26	schemes	scheme	NOUN
issue-370	95	27	in	in	ADP
issue-370	95	28	the	the	DET
issue-370	95	29	field	field	NOUN
issue-370	95	30	of	of	ADP
issue-370	95	31	audit	audit	NOUN
issue-370	95	32	services	service	NOUN
issue-370	95	33	,	,	PUNCT
issue-370	95	34	it	it	PRON
issue-370	95	35	is	be	AUX
issue-370	95	36	necessary	necessary	ADJ
issue-370	95	37	to	to	PART
issue-370	95	38	develop	develop	VERB
issue-370	95	39	a	a	DET
issue-370	95	40	full	full	ADJ
issue-370	95	41	range	range	NOUN
issue-370	95	42	of	of	ADP
issue-370	95	43	administrative	administrative	ADJ
issue-370	95	44	and	and	CCONJ
issue-370	95	45	legal	legal	ADJ
issue-370	95	46	measures	measure	NOUN
issue-370	95	47	.	.	PUNCT
issue-370	96	1	having	having	AUX
issue-370	96	2	analysed	analyse	VERB
issue-370	96	3	the	the	DET
issue-370	96	4	negative	negative	ADJ
issue-370	96	5	factors	factor	NOUN
issue-370	96	6	contributing	contribute	VERB
issue-370	96	7	to	to	ADP
issue-370	96	8	the	the	DET
issue-370	96	9	development	development	NOUN
issue-370	96	10	of	of	ADP
issue-370	96	11	corruption	corruption	NOUN
issue-370	96	12	processes	process	NOUN
issue-370	96	13	in	in	ADP
issue-370	96	14	the	the	DET
issue-370	96	15	audit	audit	NOUN
issue-370	96	16	activity	activity	NOUN
issue-370	96	17	,	,	PUNCT
issue-370	96	18	and	and	CCONJ
issue-370	96	19	the	the	DET
issue-370	96	20	findings	finding	NOUN
issue-370	96	21	of	of	ADP
issue-370	96	22	the	the	DET
issue-370	96	23	research	research	NOUN
issue-370	96	24	conducted	conduct	VERB
issue-370	96	25	,	,	PUNCT
issue-370	96	26	we	we	PRON
issue-370	96	27	consider	consider	VERB
issue-370	96	28	it	it	PRON
issue-370	96	29	expedient	expedient	ADJ
issue-370	96	30	to	to	PART
issue-370	96	31	suggest	suggest	VERB
issue-370	96	32	the	the	DET
issue-370	96	33	following	following	NOUN
issue-370	96	34	:	:	PUNCT
issue-370	97	1	1	1	X
issue-370	97	2	.	.	PUNCT
issue-370	97	3	the	the	DET
issue-370	97	4	inclusion	inclusion	NOUN
issue-370	97	5	of	of	ADP
issue-370	97	6	a	a	DET
issue-370	97	7	representative	representative	NOUN
issue-370	97	8	of	of	ADP
issue-370	97	9	the	the	DET
issue-370	97	10	national	national	ADJ
issue-370	97	11	anti	anti	ADJ
issue-370	97	12	-	-	ADJ
issue-370	97	13	corruption	corruption	ADJ
issue-370	97	14	bureau	bureau	NOUN
issue-370	97	15	of	of	ADP
issue-370	97	16	ukraine	ukraine	PROPN
issue-370	97	17	(	(	PUNCT
issue-370	97	18	nabu	nabu	PROPN
issue-370	97	19	)	)	PUNCT
issue-370	97	20	into	into	ADP
issue-370	97	21	the	the	DET
issue-370	97	22	governing	govern	VERB
issue-370	97	23	body	body	NOUN
issue-370	97	24	of	of	ADP
issue-370	97	25	the	the	DET
issue-370	97	26	audit	audit	NOUN
issue-370	97	27	chamber	chamber	NOUN
issue-370	97	28	of	of	ADP
issue-370	97	29	ukraine	ukraine	PROPN
issue-370	97	30	.	.	PUNCT
issue-370	98	1	the	the	DET
issue-370	98	2	inclusion	inclusion	NOUN
issue-370	98	3	of	of	ADP
issue-370	98	4	a	a	DET
issue-370	98	5	nabu	nabu	PROPN
issue-370	98	6	representative	representative	NOUN
issue-370	98	7	into	into	ADP
issue-370	98	8	the	the	DET
issue-370	98	9	governing	govern	VERB
issue-370	98	10	body	body	NOUN
issue-370	98	11	of	of	ADP
issue-370	98	12	the	the	DET
issue-370	98	13	audit	audit	NOUN
issue-370	98	14	chamber	chamber	NOUN
issue-370	98	15	of	of	ADP
issue-370	98	16	ukraine	ukraine	PROPN
issue-370	98	17	will	will	AUX
issue-370	98	18	promote	promote	VERB
issue-370	98	19	cooperation	cooperation	NOUN
issue-370	98	20	in	in	ADP
issue-370	98	21	the	the	DET
issue-370	98	22	anti	anti	ADJ
issue-370	98	23	-	-	ADJ
issue-370	98	24	corruption	corruption	ADJ
issue-370	98	25	struggle	struggle	NOUN
issue-370	98	26	,	,	PUNCT
issue-370	98	27	the	the	DET
issue-370	98	28	promptitude	promptitude	NOUN
issue-370	98	29	in	in	ADP
issue-370	98	30	detecting	detect	VERB
issue-370	98	31	corruption	corruption	NOUN
issue-370	98	32	and	and	CCONJ
issue-370	98	33	examining	examine	VERB
issue-370	98	34	cases	case	NOUN
issue-370	98	35	regarding	regard	VERB
issue-370	98	36	auditors	auditor	NOUN
issue-370	98	37	who	who	PRON
issue-370	98	38	violate	violate	VERB
issue-370	98	39	the	the	DET
issue-370	98	40	principles	principle	NOUN
issue-370	98	41	of	of	ADP
issue-370	98	42	the	the	DET
issue-370	98	43	code	code	NOUN
issue-370	98	44	of	of	ADP
issue-370	98	45	professional	professional	ADJ
issue-370	98	46	ethics	ethic	NOUN
issue-370	98	47	.	.	PUNCT
issue-370	99	1	at	at	ADP
issue-370	99	2	the	the	DET
issue-370	99	3	same	same	ADJ
issue-370	99	4	time	time	NOUN
issue-370	99	5	,	,	PUNCT
issue-370	99	6	in	in	ADP
issue-370	99	7	order	order	NOUN
issue-370	99	8	to	to	PART
issue-370	99	9	avoid	avoid	VERB
issue-370	99	10	corruption	corruption	NOUN
issue-370	99	11	precedents	precedent	NOUN
issue-370	99	12	,	,	PUNCT
issue-370	99	13	we	we	PRON
issue-370	99	14	propose	propose	VERB
issue-370	99	15	a	a	DET
issue-370	99	16	systematic	systematic	ADJ
issue-370	99	17	rotation	rotation	NOUN
issue-370	99	18	of	of	ADP
issue-370	99	19	the	the	DET
issue-370	99	20	representative	representative	NOUN
issue-370	99	21	of	of	ADP
issue-370	99	22	the	the	DET
issue-370	99	23	nabu	nabu	PROPN
issue-370	99	24	in	in	ADP
issue-370	99	25	the	the	DET
issue-370	99	26	governing	govern	VERB
issue-370	99	27	body	body	NOUN
issue-370	99	28	of	of	ADP
issue-370	99	29	the	the	DET
issue-370	99	30	audit	audit	NOUN
issue-370	99	31	chamber	chamber	NOUN
issue-370	99	32	of	of	ADP
issue-370	99	33	ukraine	ukraine	PROPN
issue-370	99	34	,	,	PUNCT
issue-370	99	35	the	the	DET
issue-370	99	36	rotation	rotation	NOUN
issue-370	99	37	period	period	NOUN
issue-370	99	38	presumed	presume	VERB
issue-370	99	39	to	to	PART
issue-370	99	40	be	be	AUX
issue-370	99	41	six	six	NUM
issue-370	99	42	months	month	NOUN
issue-370	99	43	.	.	PUNCT
issue-370	100	1	2	2	X
issue-370	100	2	.	.	X
issue-370	100	3	developing	develop	VERB
issue-370	100	4	a	a	DET
issue-370	100	5	state	state	NOUN
issue-370	100	6	system	system	NOUN
issue-370	100	7	of	of	ADP
issue-370	100	8	material	material	NOUN
issue-370	100	9	incentives	incentive	NOUN
issue-370	100	10	for	for	ADP
issue-370	100	11	individuals	individual	NOUN
issue-370	100	12	and	and	CCONJ
issue-370	100	13	corporate	corporate	ADJ
issue-370	100	14	entities	entity	NOUN
issue-370	100	15	to	to	PART
issue-370	100	16	make	make	VERB
issue-370	100	17	them	they	PRON
issue-370	100	18	point	point	VERB
issue-370	100	19	out	out	ADP
issue-370	100	20	the	the	DET
issue-370	100	21	facts	fact	NOUN
issue-370	100	22	of	of	ADP
issue-370	100	23	corruption	corruption	NOUN
issue-370	100	24	during	during	ADP
issue-370	100	25	an	an	DET
issue-370	100	26	audit	audit	NOUN
issue-370	100	27	while	while	SCONJ
issue-370	100	28	preserving	preserve	VERB
issue-370	100	29	the	the	DET
issue-370	100	30	informer	informer	NOUN
issue-370	100	31	’s	’s	PART
issue-370	100	32	anonymity	anonymity	NOUN
issue-370	100	33	.	.	PUNCT
issue-370	101	1	3	3	X
issue-370	101	2	.	.	X
issue-370	101	3	establishing	establish	VERB
issue-370	101	4	at	at	ADP
issue-370	101	5	the	the	DET
issue-370	101	6	legislative	legislative	ADJ
issue-370	101	7	level	level	NOUN
issue-370	101	8	a	a	DET
issue-370	101	9	procedure	procedure	NOUN
issue-370	101	10	whereby	whereby	SCONJ
issue-370	101	11	the	the	DET
issue-370	101	12	mandatory	mandatory	ADJ
issue-370	101	13	change	change	NOUN
issue-370	101	14	of	of	ADP
issue-370	101	15	the	the	DET
issue-370	101	16	audit	audit	NOUN
issue-370	101	17	company	company	NOUN
issue-370	101	18	by	by	ADP
issue-370	101	19	the	the	DET
issue-370	101	20	client	client	NOUN
issue-370	101	21	company	company	NOUN
issue-370	101	22	is	be	AUX
issue-370	101	23	effected	effect	VERB
issue-370	101	24	once	once	ADV
issue-370	101	25	every	every	DET
issue-370	101	26	three	three	NUM
issue-370	101	27	years	year	NOUN
issue-370	101	28	.	.	PUNCT
issue-370	102	1	baltic	baltic	PROPN
issue-370	102	2	journal	journal	PROPN
issue-370	102	3	of	of	ADP
issue-370	102	4	economic	economic	ADJ
issue-370	102	5	studies	study	NOUN
issue-370	102	6	349	349	NUM
issue-370	102	7	vol	vol	NOUN
issue-370	102	8	.	.	PROPN
issue-370	103	1	4	4	NUM
issue-370	103	2	,	,	PUNCT
issue-370	103	3	no	no	INTJ
issue-370	103	4	.	.	NOUN
issue-370	103	5	1	1	NUM
issue-370	103	6	,	,	PUNCT
issue-370	103	7	2018	2018	NUM
issue-370	103	8	4	4	NUM
issue-370	103	9	.	.	PUNCT
issue-370	104	1	the	the	DET
issue-370	104	2	imposition	imposition	NOUN
issue-370	104	3	of	of	ADP
issue-370	104	4	an	an	DET
issue-370	104	5	“	"	PUNCT
issue-370	104	6	interest	interest	NOUN
issue-370	104	7	on	on	ADP
issue-370	104	8	corruption	corruption	NOUN
issue-370	104	9	”	"	PUNCT
issue-370	104	10	,	,	PUNCT
issue-370	104	11	i.e.	i.e.	X
issue-370	104	12	all	all	DET
issue-370	104	13	losses	loss	NOUN
issue-370	104	14	incurred	incur	VERB
issue-370	104	15	by	by	ADP
issue-370	104	16	the	the	DET
issue-370	104	17	state	state	NOUN
issue-370	104	18	or	or	CCONJ
issue-370	104	19	natural	natural	ADJ
issue-370	104	20	persons	person	NOUN
issue-370	104	21	and	and	CCONJ
issue-370	104	22	corporate	corporate	ADJ
issue-370	104	23	entities	entity	NOUN
issue-370	104	24	due	due	ADJ
issue-370	104	25	to	to	ADP
issue-370	104	26	the	the	DET
issue-370	104	27	concealment	concealment	NOUN
issue-370	104	28	or	or	CCONJ
issue-370	104	29	incorrect	incorrect	ADJ
issue-370	104	30	submission	submission	NOUN
issue-370	104	31	of	of	ADP
issue-370	104	32	information	information	NOUN
issue-370	104	33	in	in	ADP
issue-370	104	34	the	the	DET
issue-370	104	35	auditor	auditor	NOUN
issue-370	104	36	’s	’s	PART
issue-370	104	37	report	report	NOUN
issue-370	104	38	,	,	PUNCT
issue-370	104	39	should	should	AUX
issue-370	104	40	be	be	AUX
issue-370	104	41	paid	pay	VERB
issue-370	104	42	by	by	ADP
issue-370	104	43	the	the	DET
issue-370	104	44	audit	audit	NOUN
issue-370	104	45	firm	firm	NOUN
issue-370	104	46	in	in	ADP
issue-370	104	47	question	question	NOUN
issue-370	104	48	.	.	PUNCT
issue-370	105	1	5	5	X
issue-370	105	2	.	.	X
issue-370	105	3	introducing	introduce	VERB
issue-370	105	4	and	and	CCONJ
issue-370	105	5	making	make	VERB
issue-370	105	6	public	public	ADJ
issue-370	105	7	on	on	ADP
issue-370	105	8	a	a	DET
issue-370	105	9	mandatory	mandatory	ADJ
issue-370	105	10	basis	basis	NOUN
issue-370	105	11	of	of	ADP
issue-370	105	12	declarations	declaration	NOUN
issue-370	105	13	of	of	ADP
issue-370	105	14	property	property	NOUN
issue-370	105	15	status	status	NOUN
issue-370	105	16	and	and	CCONJ
issue-370	105	17	personal	personal	ADJ
issue-370	105	18	income	income	NOUN
issue-370	105	19	for	for	ADP
issue-370	105	20	auditors	auditor	NOUN
issue-370	105	21	,	,	PUNCT
issue-370	105	22	heads	head	NOUN
issue-370	105	23	of	of	ADP
issue-370	105	24	audit	audit	NOUN
issue-370	105	25	firms	firm	NOUN
issue-370	105	26	,	,	PUNCT
issue-370	105	27	and	and	CCONJ
issue-370	105	28	their	their	PRON
issue-370	105	29	immediate	immediate	ADJ
issue-370	105	30	families	family	NOUN
issue-370	105	31	.	.	PUNCT
issue-370	106	1	at	at	ADP
issue-370	106	2	the	the	DET
issue-370	106	3	same	same	ADJ
issue-370	106	4	time	time	NOUN
issue-370	106	5	,	,	PUNCT
issue-370	106	6	we	we	PRON
issue-370	106	7	propose	propose	VERB
issue-370	106	8	to	to	PART
issue-370	106	9	envisage	envisage	VERB
issue-370	106	10	administrative	administrative	ADJ
issue-370	106	11	and	and	CCONJ
issue-370	106	12	criminal	criminal	ADJ
issue-370	106	13	responsibility	responsibility	NOUN
issue-370	106	14	for	for	ADP
issue-370	106	15	not	not	PART
issue-370	106	16	submitting	submit	VERB
issue-370	106	17	or	or	CCONJ
issue-370	106	18	distorting	distort	VERB
issue-370	106	19	information	information	NOUN
issue-370	106	20	in	in	ADP
issue-370	106	21	the	the	DET
issue-370	106	22	above	above	ADJ
issue-370	106	23	declarations	declaration	NOUN
issue-370	106	24	.	.	PUNCT
issue-370	107	1	6	6	X
issue-370	107	2	.	.	X
issue-370	107	3	creating	create	VERB
issue-370	107	4	an	an	DET
issue-370	107	5	analogue	analogue	NOUN
issue-370	107	6	of	of	ADP
issue-370	107	7	the	the	DET
issue-370	107	8	prozorro	prozorro	NOUN
issue-370	107	9	system	system	NOUN
issue-370	107	10	for	for	ADP
issue-370	107	11	audit	audit	NOUN
issue-370	107	12	firms	firm	NOUN
issue-370	107	13	.	.	PUNCT
issue-370	108	1	we	we	PRON
issue-370	108	2	suggest	suggest	AUX
issue-370	108	3	introducing	introduce	VERB
issue-370	108	4	the	the	DET
issue-370	108	5	following	follow	VERB
issue-370	108	6	mechanism	mechanism	NOUN
issue-370	108	7	for	for	ADP
issue-370	108	8	the	the	DET
issue-370	108	9	functioning	functioning	NOUN
issue-370	108	10	of	of	ADP
issue-370	108	11	a	a	DET
issue-370	108	12	similar	similar	ADJ
issue-370	108	13	electronic	electronic	ADJ
issue-370	108	14	system	system	NOUN
issue-370	108	15	:	:	PUNCT
issue-370	108	16	audit	audit	NOUN
issue-370	108	17	firms	firm	NOUN
issue-370	108	18	should	should	AUX
issue-370	108	19	hand	hand	VERB
issue-370	108	20	over	over	ADP
issue-370	108	21	to	to	ADP
issue-370	108	22	the	the	DET
issue-370	108	23	audit	audit	NOUN
issue-370	108	24	chamber	chamber	NOUN
issue-370	108	25	of	of	ADP
issue-370	108	26	ukraine	ukraine	PROPN
issue-370	108	27	the	the	DET
issue-370	108	28	lists	list	NOUN
issue-370	108	29	of	of	ADP
issue-370	108	30	services	service	NOUN
issue-370	108	31	they	they	PRON
issue-370	108	32	can	can	AUX
issue-370	108	33	provide	provide	VERB
issue-370	108	34	,	,	PUNCT
issue-370	108	35	the	the	DET
issue-370	108	36	official	official	ADJ
issue-370	108	37	number	number	NOUN
issue-370	108	38	of	of	ADP
issue-370	108	39	auditors	auditor	NOUN
issue-370	108	40	who	who	PRON
issue-370	108	41	are	be	AUX
issue-370	108	42	authorized	authorize	VERB
issue-370	108	43	to	to	PART
issue-370	108	44	conduct	conduct	VERB
issue-370	108	45	audits	audits	NOUN
issue-370	108	46	,	,	PUNCT
issue-370	108	47	and	and	CCONJ
issue-370	108	48	the	the	DET
issue-370	108	49	price	price	NOUN
issue-370	108	50	lists	list	NOUN
issue-370	108	51	of	of	ADP
issue-370	108	52	their	their	PRON
issue-370	108	53	services	service	NOUN
issue-370	108	54	.	.	PUNCT
issue-370	109	1	at	at	ADP
issue-370	109	2	the	the	DET
issue-370	109	3	acu	acu	NOUN
issue-370	109	4	,	,	PUNCT
issue-370	109	5	the	the	DET
issue-370	109	6	information	information	NOUN
issue-370	109	7	gathered	gather	VERB
issue-370	109	8	would	would	AUX
issue-370	109	9	be	be	AUX
issue-370	109	10	processed	process	VERB
issue-370	109	11	,	,	PUNCT
issue-370	109	12	sorted	sorted	ADJ
issue-370	109	13	,	,	PUNCT
issue-370	109	14	and	and	CCONJ
issue-370	109	15	a	a	DET
issue-370	109	16	general	general	ADJ
issue-370	109	17	list	list	NOUN
issue-370	109	18	of	of	ADP
issue-370	109	19	all	all	DET
issue-370	109	20	audit	audit	NOUN
issue-370	109	21	firms	firm	NOUN
issue-370	109	22	would	would	AUX
issue-370	109	23	be	be	AUX
issue-370	109	24	compiled	compile	VERB
issue-370	109	25	.	.	PUNCT
issue-370	110	1	that	that	PRON
issue-370	110	2	being	be	AUX
issue-370	110	3	the	the	DET
issue-370	110	4	case	case	NOUN
issue-370	110	5	,	,	PUNCT
issue-370	110	6	it	it	PRON
issue-370	110	7	is	be	AUX
issue-370	110	8	important	important	ADJ
issue-370	110	9	that	that	SCONJ
issue-370	110	10	neither	neither	CCONJ
issue-370	110	11	the	the	DET
issue-370	110	12	state	state	NOUN
issue-370	110	13	nor	nor	CCONJ
issue-370	110	14	the	the	DET
issue-370	110	15	system	system	NOUN
issue-370	110	16	administrator	administrator	NOUN
issue-370	110	17	could	could	AUX
issue-370	110	18	influence	influence	VERB
issue-370	110	19	the	the	DET
issue-370	110	20	participants	participant	NOUN
issue-370	110	21	in	in	ADP
issue-370	110	22	the	the	DET
issue-370	110	23	procedure	procedure	NOUN
issue-370	110	24	and	and	CCONJ
issue-370	110	25	sift	sift	VERB
issue-370	110	26	them	they	PRON
issue-370	110	27	out	out	ADP
issue-370	110	28	in	in	ADP
issue-370	110	29	any	any	DET
issue-370	110	30	way	way	NOUN
issue-370	110	31	.	.	PUNCT
issue-370	111	1	an	an	DET
issue-370	111	2	audit	audit	NOUN
issue-370	111	3	service	service	NOUN
issue-370	111	4	client	client	NOUN
issue-370	111	5	would	would	AUX
issue-370	111	6	log	log	VERB
issue-370	111	7	on	on	ADP
issue-370	111	8	to	to	ADP
issue-370	111	9	the	the	DET
issue-370	111	10	acu	acu	NOUN
issue-370	111	11	website	website	NOUN
issue-370	111	12	and	and	CCONJ
issue-370	111	13	file	file	VERB
issue-370	111	14	an	an	DET
issue-370	111	15	application	application	NOUN
issue-370	111	16	,	,	PUNCT
issue-370	111	17	which	which	PRON
issue-370	111	18	should	should	AUX
issue-370	111	19	indicate	indicate	VERB
issue-370	111	20	the	the	DET
issue-370	111	21	type	type	NOUN
issue-370	111	22	of	of	ADP
issue-370	111	23	services	service	NOUN
issue-370	111	24	that	that	PRON
issue-370	111	25	must	must	AUX
issue-370	111	26	be	be	AUX
issue-370	111	27	performed	perform	VERB
issue-370	111	28	by	by	ADP
issue-370	111	29	a	a	DET
issue-370	111	30	potential	potential	ADJ
issue-370	111	31	service	service	NOUN
issue-370	111	32	provider	provider	NOUN
issue-370	111	33	,	,	PUNCT
issue-370	111	34	as	as	ADV
issue-370	111	35	well	well	ADV
issue-370	111	36	as	as	ADP
issue-370	111	37	the	the	DET
issue-370	111	38	amount	amount	NOUN
issue-370	111	39	of	of	ADP
issue-370	111	40	payment	payment	NOUN
issue-370	111	41	for	for	ADP
issue-370	111	42	the	the	DET
issue-370	111	43	services	service	NOUN
issue-370	111	44	rendered	render	VERB
issue-370	111	45	.	.	PUNCT
issue-370	112	1	after	after	ADP
issue-370	112	2	that	that	PRON
issue-370	112	3	,	,	PUNCT
issue-370	112	4	the	the	DET
issue-370	112	5	electronic	electronic	ADJ
issue-370	112	6	system	system	NOUN
issue-370	112	7	,	,	PUNCT
issue-370	112	8	based	base	VERB
issue-370	112	9	on	on	ADP
issue-370	112	10	the	the	DET
issue-370	112	11	criteria	criterion	NOUN
issue-370	112	12	entered	enter	VERB
issue-370	112	13	and	and	CCONJ
issue-370	112	14	using	use	VERB
issue-370	112	15	the	the	DET
issue-370	112	16	“	"	PUNCT
issue-370	112	17	random	random	ADJ
issue-370	112	18	”	"	PUNCT
issue-370	112	19	principle	principle	NOUN
issue-370	112	20	,	,	PUNCT
issue-370	112	21	selects	select	VERB
issue-370	112	22	an	an	DET
issue-370	112	23	audit	audit	NOUN
issue-370	112	24	firm	firm	NOUN
issue-370	112	25	for	for	ADP
issue-370	112	26	the	the	DET
issue-370	112	27	client	client	NOUN
issue-370	112	28	company	company	NOUN
issue-370	112	29	.	.	PUNCT
issue-370	113	1	the	the	DET
issue-370	113	2	main	main	ADJ
issue-370	113	3	advantages	advantage	NOUN
issue-370	113	4	of	of	ADP
issue-370	113	5	this	this	DET
issue-370	113	6	solution	solution	NOUN
issue-370	113	7	are	be	AUX
issue-370	113	8	that	that	SCONJ
issue-370	113	9	the	the	DET
issue-370	113	10	state	state	NOUN
issue-370	113	11	is	be	AUX
issue-370	113	12	in	in	ADP
issue-370	113	13	a	a	DET
issue-370	113	14	position	position	NOUN
issue-370	113	15	to	to	PART
issue-370	113	16	monitor	monitor	VERB
issue-370	113	17	the	the	DET
issue-370	113	18	real	real	ADJ
issue-370	113	19	situation	situation	NOUN
issue-370	113	20	on	on	ADP
issue-370	113	21	the	the	DET
issue-370	113	22	market	market	NOUN
issue-370	113	23	of	of	ADP
issue-370	113	24	audit	audit	NOUN
issue-370	113	25	services	service	NOUN
issue-370	113	26	,	,	PUNCT
issue-370	113	27	and	and	CCONJ
issue-370	113	28	at	at	ADP
issue-370	113	29	the	the	DET
issue-370	113	30	same	same	ADJ
issue-370	113	31	time	time	NOUN
issue-370	113	32	,	,	PUNCT
issue-370	113	33	the	the	DET
issue-370	113	34	possibility	possibility	NOUN
issue-370	113	35	of	of	ADP
issue-370	113	36	a	a	DET
issue-370	113	37	“	"	PUNCT
issue-370	113	38	prior	prior	ADJ
issue-370	113	39	coordination	coordination	NOUN
issue-370	113	40	”	"	PUNCT
issue-370	113	41	of	of	ADP
issue-370	113	42	the	the	DET
issue-370	113	43	audit	audit	NOUN
issue-370	113	44	results	result	NOUN
issue-370	113	45	is	be	AUX
issue-370	113	46	ruled	rule	VERB
issue-370	113	47	out	out	ADP
issue-370	113	48	.	.	PUNCT
issue-370	114	1	7	7	X
issue-370	114	2	.	.	X
issue-370	114	3	introduction	introduction	NOUN
issue-370	114	4	of	of	ADP
issue-370	114	5	amendments	amendment	NOUN
issue-370	114	6	and	and	CCONJ
issue-370	114	7	supplements	supplement	NOUN
issue-370	114	8	to	to	ADP
issue-370	114	9	the	the	DET
issue-370	114	10	law	law	NOUN
issue-370	114	11	of	of	ADP
issue-370	114	12	ukraine	ukraine	NOUN
issue-370	114	13	“	"	PUNCT
issue-370	114	14	on	on	ADP
issue-370	114	15	auditing	auditing	NOUN
issue-370	114	16	activity	activity	NOUN
issue-370	114	17	”	"	PUNCT
issue-370	114	18	and	and	CCONJ
issue-370	114	19	the	the	DET
issue-370	114	20	international	international	ADJ
issue-370	114	21	standards	standard	NOUN
issue-370	114	22	on	on	ADP
issue-370	114	23	auditing	auditing	NOUN
issue-370	114	24	,	,	PUNCT
issue-370	114	25	in	in	ADP
issue-370	114	26	particular	particular	ADJ
issue-370	114	27	,	,	PUNCT
issue-370	114	28	to	to	PART
issue-370	114	29	isa	isa	VERB
issue-370	114	30	240	240	NUM
issue-370	114	31	“	"	PUNCT
issue-370	114	32	the	the	DET
issue-370	114	33	auditor	auditor	NOUN
issue-370	114	34	’s	’s	PART
issue-370	114	35	responsibilities	responsibility	NOUN
issue-370	114	36	relating	relate	VERB
issue-370	114	37	to	to	ADP
issue-370	114	38	fraud	fraud	VERB
issue-370	114	39	in	in	ADP
issue-370	114	40	an	an	DET
issue-370	114	41	audit	audit	NOUN
issue-370	114	42	of	of	ADP
issue-370	114	43	financial	financial	ADJ
issue-370	114	44	statements	statement	NOUN
issue-370	114	45	”	"	PUNCT
issue-370	114	46	,	,	PUNCT
issue-370	114	47	where	where	SCONJ
issue-370	114	48	article	article	NOUN
issue-370	114	49	7	7	NUM
issue-370	114	50	says	say	VERB
issue-370	114	51	:	:	PUNCT
issue-370	114	52	“	"	PUNCT
issue-370	114	53	two	two	NUM
issue-370	114	54	types	type	NOUN
issue-370	114	55	of	of	ADP
issue-370	114	56	intentional	intentional	ADJ
issue-370	114	57	misstatements	misstatement	NOUN
issue-370	114	58	are	be	AUX
issue-370	114	59	relevant	relevant	ADJ
issue-370	114	60	to	to	ADP
issue-370	114	61	the	the	DET
issue-370	114	62	auditor	auditor	NOUN
issue-370	114	63	–	–	PUNCT
issue-370	114	64	misstatements	misstatement	NOUN
issue-370	114	65	resulting	result	VERB
issue-370	114	66	from	from	ADP
issue-370	114	67	fraudulent	fraudulent	ADJ
issue-370	114	68	financial	financial	ADJ
issue-370	114	69	reporting	reporting	NOUN
issue-370	114	70	and	and	CCONJ
issue-370	114	71	misstatements	misstatement	NOUN
issue-370	114	72	resulting	result	VERB
issue-370	114	73	from	from	ADP
issue-370	114	74	misappropriation	misappropriation	NOUN
issue-370	114	75	of	of	ADP
issue-370	114	76	assets	asset	NOUN
issue-370	114	77	”	"	PUNCT
issue-370	114	78	(	(	PUNCT
issue-370	114	79	the	the	DET
issue-370	114	80	international	international	PROPN
issue-370	114	81	federation	federation	PROPN
issue-370	114	82	of	of	ADP
issue-370	114	83	accountants	accountant	NOUN
issue-370	114	84	,	,	PUNCT
issue-370	114	85	2012	2012	NUM
issue-370	114	86	)	)	PUNCT
issue-370	114	87	.	.	PUNCT
issue-370	115	1	audit	audit	NOUN
issue-370	115	2	standards	standard	NOUN
issue-370	115	3	prescribe	prescribe	VERB
issue-370	115	4	that	that	SCONJ
issue-370	115	5	the	the	DET
issue-370	115	6	theft	theft	NOUN
issue-370	115	7	of	of	ADP
issue-370	115	8	assets	asset	NOUN
issue-370	115	9	and	and	CCONJ
issue-370	115	10	misstatements	misstatement	NOUN
issue-370	115	11	that	that	PRON
issue-370	115	12	affect	affect	VERB
issue-370	115	13	the	the	DET
issue-370	115	14	financial	financial	ADJ
issue-370	115	15	position	position	NOUN
issue-370	115	16	of	of	ADP
issue-370	115	17	the	the	DET
issue-370	115	18	company	company	NOUN
issue-370	115	19	while	while	SCONJ
issue-370	115	20	ignoring	ignore	VERB
issue-370	115	21	the	the	DET
issue-370	115	22	impact	impact	NOUN
issue-370	115	23	of	of	ADP
issue-370	115	24	corruption	corruption	NOUN
issue-370	115	25	should	should	AUX
issue-370	115	26	be	be	AUX
issue-370	115	27	taken	take	VERB
issue-370	115	28	into	into	ADP
issue-370	115	29	account	account	NOUN
issue-370	115	30	.	.	PUNCT
issue-370	116	1	the	the	DET
issue-370	116	2	insufficient	insufficient	ADJ
issue-370	116	3	accuracy	accuracy	NOUN
issue-370	116	4	of	of	ADP
issue-370	116	5	standards	standard	NOUN
issue-370	116	6	in	in	ADP
issue-370	116	7	that	that	DET
issue-370	116	8	part	part	NOUN
issue-370	116	9	has	have	AUX
issue-370	116	10	been	be	AUX
issue-370	116	11	and	and	CCONJ
issue-370	116	12	will	will	AUX
issue-370	116	13	be	be	AUX
issue-370	116	14	the	the	DET
issue-370	116	15	cause	cause	NOUN
issue-370	116	16	of	of	ADP
issue-370	116	17	many	many	ADJ
issue-370	116	18	corporate	corporate	ADJ
issue-370	116	19	scandals	scandal	NOUN
issue-370	116	20	related	relate	VERB
issue-370	116	21	to	to	ADP
issue-370	116	22	the	the	DET
issue-370	116	23	auditor	auditor	NOUN
issue-370	116	24	’s	’s	PART
issue-370	116	25	findings	finding	NOUN
issue-370	116	26	,	,	PUNCT
issue-370	116	27	on	on	ADP
issue-370	116	28	account	account	NOUN
issue-370	116	29	of	of	ADP
issue-370	116	30	which	which	PRON
issue-370	116	31	the	the	DET
issue-370	116	32	professional	professional	ADJ
issue-370	116	33	opinion	opinion	NOUN
issue-370	116	34	of	of	ADP
issue-370	116	35	that	that	DET
issue-370	116	36	auditor	auditor	NOUN
issue-370	116	37	may	may	AUX
issue-370	116	38	be	be	AUX
issue-370	116	39	called	call	VERB
issue-370	116	40	into	into	ADP
issue-370	116	41	question	question	NOUN
issue-370	116	42	.	.	PUNCT
issue-370	117	1	the	the	DET
issue-370	117	2	above	above	ADJ
issue-370	117	3	suggestions	suggestion	NOUN
issue-370	117	4	and	and	CCONJ
issue-370	117	5	areas	area	NOUN
issue-370	117	6	of	of	ADP
issue-370	117	7	improvement	improvement	NOUN
issue-370	117	8	of	of	ADP
issue-370	117	9	audit	audit	NOUN
issue-370	117	10	activity	activity	NOUN
issue-370	117	11	in	in	ADP
issue-370	117	12	ukraine	ukraine	NOUN
issue-370	117	13	should	should	AUX
issue-370	117	14	also	also	ADV
issue-370	117	15	be	be	AUX
issue-370	117	16	strengthened	strengthen	VERB
issue-370	117	17	by	by	ADP
issue-370	117	18	the	the	DET
issue-370	117	19	support	support	NOUN
issue-370	117	20	on	on	ADP
issue-370	117	21	the	the	DET
issue-370	117	22	part	part	NOUN
issue-370	117	23	of	of	ADP
issue-370	117	24	the	the	DET
issue-370	117	25	state	state	NOUN
issue-370	117	26	:	:	PUNCT
issue-370	117	27	legislative	legislative	ADJ
issue-370	117	28	stability	stability	NOUN
issue-370	117	29	of	of	ADP
issue-370	117	30	the	the	DET
issue-370	117	31	legal	legal	ADJ
issue-370	117	32	and	and	CCONJ
issue-370	117	33	regulatory	regulatory	ADJ
issue-370	117	34	framework	framework	NOUN
issue-370	117	35	should	should	AUX
issue-370	117	36	be	be	AUX
issue-370	117	37	ensured	ensure	VERB
issue-370	117	38	as	as	SCONJ
issue-370	117	39	should	should	AUX
issue-370	117	40	be	be	AUX
issue-370	117	41	the	the	DET
issue-370	117	42	promotion	promotion	NOUN
issue-370	117	43	of	of	ADP
issue-370	117	44	the	the	DET
issue-370	117	45	accountability	accountability	NOUN
issue-370	117	46	of	of	ADP
issue-370	117	47	national	national	ADJ
issue-370	117	48	audit	audit	NOUN
issue-370	117	49	firms	firm	NOUN
issue-370	117	50	as	as	SCONJ
issue-370	117	51	regards	regard	VERB
issue-370	117	52	the	the	DET
issue-370	117	53	market	market	NOUN
issue-370	117	54	of	of	ADP
issue-370	117	55	audit	audit	NOUN
issue-370	117	56	services	service	NOUN
issue-370	117	57	.	.	PUNCT
issue-370	118	1	references	reference	NOUN
issue-370	118	2	:	:	PUNCT
issue-370	118	3	audit	audit	PROPN
issue-370	118	4	chamber	chamber	PROPN
issue-370	118	5	of	of	ADP
issue-370	118	6	ukraine	ukraine	PROPN
issue-370	118	7	(	(	PUNCT
issue-370	118	8	2016	2016	NUM
issue-370	118	9	)	)	PUNCT
issue-370	118	10	generalized	generalized	ADJ
issue-370	118	11	information	information	NOUN
issue-370	118	12	on	on	ADP
issue-370	118	13	the	the	DET
issue-370	118	14	state	state	NOUN
issue-370	118	15	of	of	ADP
issue-370	118	16	audit	audit	NOUN
issue-370	118	17	activity	activity	NOUN
issue-370	118	18	in	in	ADP
issue-370	118	19	ukraine	ukraine	NOUN
issue-370	118	20	in	in	ADP
issue-370	118	21	2016	2016	NUM
issue-370	118	22	.	.	PUNCT
issue-370	119	1	retrieved	retrieve	VERB
issue-370	119	2	from	from	ADP
issue-370	119	3	:	:	PUNCT
issue-370	119	4	http://apu.com.ua/1064-zvit-do-kmu-2016	http://apu.com.ua/1064-zvit-do-kmu-2016	PROPN
issue-370	119	5	(	(	PUNCT
issue-370	119	6	accessed	access	VERB
issue-370	119	7	24	24	NUM
issue-370	119	8	february	february	PROPN
issue-370	119	9	2018	2018	NUM
issue-370	119	10	)	)	PUNCT
issue-370	119	11	institute	institute	NOUN
issue-370	119	12	of	of	ADP
issue-370	119	13	social	social	ADJ
issue-370	119	14	and	and	CCONJ
issue-370	119	15	economic	economic	ADJ
issue-370	119	16	transformation	transformation	NOUN
issue-370	119	17	(	(	PUNCT
issue-370	119	18	2017	2017	NUM
issue-370	119	19	)	)	PUNCT
issue-370	119	20	eight	eight	NUM
issue-370	119	21	tax	tax	NOUN
issue-370	119	22	-	-	PUNCT
issue-370	119	23	evasion	evasion	NOUN
issue-370	119	24	schemes	scheme	NOUN
issue-370	119	25	:	:	PUNCT
issue-370	119	26	the	the	DET
issue-370	119	27	offshore	offshore	ADJ
issue-370	119	28	companies	company	NOUN
issue-370	119	29	and	and	CCONJ
issue-370	119	30	shadow	shadow	NOUN
issue-370	119	31	importers	importer	NOUN
issue-370	119	32	are	be	AUX
issue-370	119	33	the	the	DET
issue-370	119	34	most	most	ADJ
issue-370	119	35	tax	tax	NOUN
issue-370	119	36	underpayments	underpayment	NOUN
issue-370	119	37	.	.	PUNCT
issue-370	120	1	retrieved	retrieve	VERB
issue-370	120	2	september	september	PROPN
issue-370	120	3	7	7	NUM
issue-370	120	4	,	,	PUNCT
issue-370	120	5	2017	2017	NUM
issue-370	120	6	from	from	ADP
issue-370	120	7	:	:	PUNCT
issue-370	120	8	http://iset-ua.org/ua/novini/	http://iset-ua.org/ua/novini/	PROPN
issue-370	120	9	podatki	podatki	PROPN
issue-370	120	10	/	/	SYM
issue-370	120	11	item/116	item/116	NOUN
issue-370	120	12	-	-	PUNCT
issue-370	120	13	visim	visim	NOUN
issue-370	120	14	-	-	PUNCT
issue-370	120	15	skhem	skhem	NOUN
issue-370	120	16	-	-	PUNCT
issue-370	120	17	ukhylennia	ukhylennia	NOUN
issue-370	120	18	-	-	PUNCT
issue-370	120	19	vid	vid	NOUN
issue-370	120	20	-	-	PUNCT
issue-370	120	21	podatkiv	podatkiv	NOUN
issue-370	120	22	interfax	interfax	NOUN
issue-370	120	23	-	-	PUNCT
issue-370	120	24	ukraine	ukraine	PROPN
issue-370	120	25	news	news	NOUN
issue-370	120	26	agency	agency	NOUN
issue-370	120	27	(	(	PUNCT
issue-370	120	28	2017	2017	NUM
issue-370	120	29	)	)	PUNCT
issue-370	120	30	the	the	DET
issue-370	120	31	nbu	nbu	PROPN
issue-370	120	32	has	have	AUX
issue-370	120	33	excluded	exclude	VERB
issue-370	120	34	pwc	pwc	NOUN
issue-370	120	35	from	from	ADP
issue-370	120	36	the	the	DET
issue-370	120	37	register	register	NOUN
issue-370	120	38	of	of	ADP
issue-370	120	39	bank	bank	NOUN
issue-370	120	40	auditors	auditor	NOUN
issue-370	120	41	for	for	ADP
issue-370	120	42	an	an	DET
issue-370	120	43	untrustworthy	untrustworthy	ADJ
issue-370	120	44	audit	audit	NOUN
issue-370	120	45	of	of	ADP
issue-370	120	46	privatbank	privatbank	NOUN
issue-370	120	47	.	.	PUNCT
issue-370	121	1	retrieved	retrieve	VERB
issue-370	121	2	july	july	PROPN
issue-370	121	3	20	20	NUM
issue-370	121	4	,	,	PUNCT
issue-370	121	5	2017	2017	NUM
issue-370	121	6	from	from	ADP
issue-370	121	7	:	:	PUNCT
issue-370	121	8	http://ua.interfax.com.ua/news/general/437466	http://ua.interfax.com.ua/news/general/437466	PROPN
issue-370	121	9	.	.	PUNCT
issue-370	121	10	html	html	PROPN
issue-370	121	11	internet	internet	PROPN
issue-370	121	12	portal	portal	PROPN
issue-370	121	13	about	about	ADP
issue-370	121	14	finance	finance	NOUN
issue-370	121	15	and	and	CCONJ
issue-370	121	16	economics	economic	NOUN
issue-370	121	17	«	«	PUNCT
issue-370	121	18	finbalance	finbalance	NOUN
issue-370	121	19	»	»	PUNCT
issue-370	121	20	(	(	PUNCT
issue-370	121	21	2016	2016	NUM
issue-370	121	22	)	)	PUNCT
issue-370	121	23	the	the	DET
issue-370	121	24	bdo	bdo	NOUN
issue-370	121	25	auditors	auditor	NOUN
issue-370	121	26	confirmed	confirm	VERB
issue-370	121	27	inaccurate	inaccurate	ADJ
issue-370	121	28	information	information	NOUN
issue-370	121	29	in	in	ADP
issue-370	121	30	the	the	DET
issue-370	121	31	banks	bank	NOUN
issue-370	121	32	'	'	PART
issue-370	121	33	reporting	reporting	NOUN
issue-370	121	34	.	.	PUNCT
issue-370	122	1	retrieved	retrieve	VERB
issue-370	122	2	august	august	PROPN
issue-370	122	3	11	11	NUM
issue-370	122	4	,	,	PUNCT
issue-370	122	5	2016	2016	NUM
issue-370	122	6	from	from	ADP
issue-370	122	7	:	:	PUNCT
issue-370	122	8	http://finbalance.com.ua/news/nbu-auditoribdo-pidtverdzhuvali-nedostovirnu-informatsiyu-u-zvitnosti-bankiv	http://finbalance.com.ua/news/nbu-auditoribdo-pidtverdzhuvali-nedostovirnu-informatsiyu-u-zvitnosti-bankiv	PROPN
issue-370	122	9	ministry	ministry	PROPN
issue-370	122	10	of	of	ADP
issue-370	122	11	economic	economic	PROPN
issue-370	122	12	development	development	NOUN
issue-370	122	13	and	and	CCONJ
issue-370	122	14	trade	trade	NOUN
issue-370	122	15	of	of	ADP
issue-370	122	16	ukraine	ukraine	NOUN
issue-370	122	17	(	(	PUNCT
issue-370	122	18	2017	2017	NUM
issue-370	122	19	)	)	PUNCT
issue-370	122	20	trends	trend	NOUN
issue-370	122	21	of	of	ADP
issue-370	122	22	the	the	DET
issue-370	122	23	shadow	shadow	NOUN
issue-370	122	24	economy	economy	NOUN
issue-370	122	25	in	in	ADP
issue-370	122	26	ukraine	ukraine	NOUN
issue-370	122	27	in	in	ADP
issue-370	122	28	january	january	PROPN
issue-370	122	29	-	-	PUNCT
issue-370	122	30	september	september	PROPN
issue-370	122	31	2017	2017	NUM
issue-370	122	32	.	.	PUNCT
issue-370	123	1	retrieved	retrieve	VERB
issue-370	123	2	from	from	ADP
issue-370	123	3	:	:	PUNCT
issue-370	123	4	http://www.me.gov.ua/documents/list?lang=uk-ua&id=e384c5a76533-4ab6-b56f-50e5243eb15a&tag=tendentsiitinovoiekonomiki	http://www.me.gov.ua/documents/list?lang=uk-ua&id=e384c5a76533-4ab6-b56f-50e5243eb15a&tag=tendentsiitinovoiekonomiki	PROPN
issue-370	123	5	(	(	PUNCT
issue-370	123	6	accessed	access	VERB
issue-370	123	7	12	12	NUM
issue-370	123	8	february	february	NOUN
issue-370	123	9	2018	2018	NUM
issue-370	123	10	)	)	PUNCT
issue-370	123	11	state	state	NOUN
issue-370	123	12	audit	audit	NOUN
issue-370	123	13	service	service	NOUN
issue-370	123	14	of	of	ADP
issue-370	123	15	ukraine	ukraine	NOUN
issue-370	123	16	(	(	PUNCT
issue-370	123	17	2017	2017	NUM
issue-370	123	18	)	)	PUNCT
issue-370	123	19	preventing	prevent	VERB
issue-370	123	20	corruption	corruption	NOUN
issue-370	123	21	.	.	PUNCT
issue-370	124	1	retrieved	retrieve	VERB
issue-370	124	2	december	december	PROPN
issue-370	124	3	8	8	NUM
issue-370	124	4	,	,	PUNCT
issue-370	124	5	2017	2017	NUM
issue-370	124	6	from	from	ADP
issue-370	124	7	:	:	PUNCT
issue-370	124	8	http://www.dkrs	http://www.dkrs	PROPN
issue-370	124	9	.	.	PUNCT
issue-370	125	1	gov.ua/kru/uk/publish/article/136627	gov.ua/kru/uk/publish/article/136627	PROPN
issue-370	125	2	the	the	DET
issue-370	125	3	international	international	PROPN
issue-370	125	4	federation	federation	PROPN
issue-370	125	5	of	of	ADP
issue-370	125	6	accountants	accountant	NOUN
issue-370	125	7	(	(	PUNCT
issue-370	125	8	2012	2012	NUM
issue-370	125	9	)	)	PUNCT
issue-370	125	10	international	international	ADJ
issue-370	125	11	standard	standard	NOUN
issue-370	125	12	on	on	ADP
issue-370	125	13	auditing	audit	VERB
issue-370	125	14	240	240	NUM
issue-370	125	15	,	,	PUNCT
issue-370	125	16	the	the	DET
issue-370	125	17	auditor	auditor	NOUN
issue-370	125	18	's	's	PART
issue-370	125	19	responsibilities	responsibility	NOUN
issue-370	125	20	relating	relate	VERB
issue-370	125	21	to	to	ADP
issue-370	125	22	fraud	fraud	VERB
issue-370	125	23	in	in	ADP
issue-370	125	24	an	an	DET
issue-370	125	25	audit	audit	NOUN
issue-370	125	26	of	of	ADP
issue-370	125	27	financial	financial	ADJ
issue-370	125	28	statements	statement	NOUN
issue-370	125	29	.	.	PUNCT
issue-370	126	1	retrieved	retrieve	VERB
issue-370	126	2	from	from	ADP
issue-370	126	3	:	:	PUNCT
issue-370	126	4	http://www.apu.com.ua/1038mizhnarodni-standarti-kontrolyu-yakosti-auditu-oglyadu-inshogo-nadannya-vpevnenosti-ta-suputnikh-poslugvidannya-2015-roku	http://www.apu.com.ua/1038mizhnarodni-standarti-kontrolyu-yakosti-auditu-oglyadu-inshogo-nadannya-vpevnenosti-ta-suputnikh-poslugvidannya-2015-roku	PROPN
issue-370	126	5	(	(	PUNCT
issue-370	126	6	accessed	access	VERB
issue-370	126	7	20	20	NUM
issue-370	126	8	february	february	NOUN
issue-370	126	9	2018	2018	NUM
issue-370	126	10	)	)	PUNCT
issue-370	126	11	the	the	DET
issue-370	126	12	national	national	PROPN
issue-370	126	13	bank	bank	PROPN
issue-370	126	14	of	of	ADP
issue-370	126	15	ukraine	ukraine	PROPN
issue-370	126	16	(	(	PUNCT
issue-370	126	17	2016	2016	NUM
issue-370	126	18	)	)	PUNCT
issue-370	126	19	bdo	bdo	PROPN
issue-370	126	20	ltd	ltd	PROPN
issue-370	126	21	is	be	AUX
issue-370	126	22	excluded	exclude	VERB
issue-370	126	23	from	from	ADP
issue-370	126	24	the	the	DET
issue-370	126	25	register	register	NOUN
issue-370	126	26	of	of	ADP
issue-370	126	27	audit	audit	NOUN
issue-370	126	28	firms	firm	NOUN
issue-370	126	29	,	,	PUNCT
issue-370	126	30	which	which	PRON
issue-370	126	31	have	have	VERB
issue-370	126	32	the	the	DET
issue-370	126	33	right	right	NOUN
issue-370	126	34	to	to	PART
issue-370	126	35	conduct	conduct	VERB
issue-370	126	36	audits	audits	NOUN
issue-370	126	37	of	of	ADP
issue-370	126	38	banks	bank	NOUN
issue-370	126	39	.	.	PUNCT
issue-370	127	1	retrieved	retrieve	VERB
issue-370	127	2	august	august	PROPN
issue-370	127	3	11	11	NUM
issue-370	127	4	,	,	PUNCT
issue-370	127	5	2016	2016	NUM
issue-370	127	6	from	from	ADP
issue-370	127	7	:	:	PUNCT
issue-370	127	8	https://bank.gov.ua/control/uk/publish/article?art	https://bank.gov.ua/control/uk/publish/article?art	X
issue-370	127	9	_	_	PRON
issue-370	127	10	id=35066885	id=35066885	PROPN
issue-370	127	11	transparency	transparency	NOUN
issue-370	127	12	international	international	ADJ
issue-370	127	13	(	(	PUNCT
issue-370	127	14	2018	2018	NUM
issue-370	127	15	)	)	PUNCT
issue-370	127	16	corruption	corruption	NOUN
issue-370	127	17	perceptions	perception	NOUN
issue-370	127	18	index	index	NOUN
issue-370	127	19	2013	2013	NUM
issue-370	127	20	-	-	SYM
issue-370	127	21	2017	2017	NUM
issue-370	127	22	.	.	PUNCT
issue-370	128	1	retrieved	retrieve	VERB
issue-370	128	2	february	february	PROPN
issue-370	128	3	22	22	NUM
issue-370	128	4	,	,	PUNCT
issue-370	128	5	2018	2018	NUM
issue-370	128	6	from	from	ADP
issue-370	128	7	:	:	PUNCT
issue-370	128	8	https://ti-ukraine.org/research/indeks-koruptsiyi-cpi-2017/	https://ti-ukraine.org/research/indeks-koruptsiyi-cpi-2017/	PUNCT