id	sid	tid	token	lemma	pos
issue-393	1	1	baltic	baltic	PROPN
issue-393	1	2	journal	journal	PROPN
issue-393	1	3	of	of	ADP
issue-393	1	4	economic	economic	ADJ
issue-393	1	5	studies	study	NOUN
issue-393	1	6	141	141	NUM
issue-393	1	7	vol	vol	NOUN
issue-393	1	8	.	.	PUNCT
issue-393	2	1	4	4	NUM
issue-393	2	2	,	,	PUNCT
issue-393	2	3	no	no	INTJ
issue-393	2	4	.	.	NOUN
issue-393	2	5	2	2	NUM
issue-393	2	6	,	,	PUNCT
issue-393	2	7	2018	2018	NUM
issue-393	2	8	corresponding	correspond	VERB
issue-393	2	9	author	author	NOUN
issue-393	2	10	:	:	PUNCT
issue-393	2	11	1	1	NUM
issue-393	2	12	department	department	NOUN
issue-393	2	13	of	of	ADP
issue-393	2	14	world	world	NOUN
issue-393	2	15	agriculture	agriculture	NOUN
issue-393	2	16	and	and	CCONJ
issue-393	2	17	foreign	foreign	ADJ
issue-393	2	18	-	-	PUNCT
issue-393	2	19	economic	economic	ADJ
issue-393	2	20	activity	activity	NOUN
issue-393	2	21	,	,	PUNCT
issue-393	2	22	mykolayiv	mykolayiv	ADJ
issue-393	2	23	national	national	ADJ
issue-393	2	24	agrarian	agrarian	PROPN
issue-393	2	25	university	university	PROPN
issue-393	2	26	.	.	PUNCT
issue-393	3	1	e	e	X
issue-393	3	2	-	-	NOUN
issue-393	3	3	mail	mail	NOUN
issue-393	3	4	:	:	PUNCT
issue-393	3	5	novikov@mnau.edu.ua	novikov@mnau.edu.ua	ADJ
issue-393	3	6	2	2	NUM
issue-393	3	7	department	department	NOUN
issue-393	3	8	of	of	ADP
issue-393	3	9	accounting	accounting	NOUN
issue-393	3	10	and	and	CCONJ
issue-393	3	11	taxation	taxation	NOUN
issue-393	3	12	,	,	PUNCT
issue-393	3	13	mykolayiv	mykolayiv	ADJ
issue-393	3	14	national	national	ADJ
issue-393	3	15	agrarian	agrarian	PROPN
issue-393	3	16	university	university	PROPN
issue-393	3	17	.	.	PUNCT
issue-393	4	1	e	e	X
issue-393	4	2	-	-	NOUN
issue-393	4	3	mail	mail	NOUN
issue-393	4	4	:	:	PUNCT
issue-393	4	5	dubinina@mnau.edu.ua	dubinina@mnau.edu.ua	PROPN
issue-393	4	6	3	3	NUM
issue-393	4	7	department	department	NOUN
issue-393	4	8	of	of	ADP
issue-393	4	9	accounting	accounting	NOUN
issue-393	4	10	and	and	CCONJ
issue-393	4	11	taxation	taxation	NOUN
issue-393	4	12	,	,	PUNCT
issue-393	4	13	mykolayiv	mykolayiv	ADJ
issue-393	4	14	national	national	ADJ
issue-393	4	15	agrarian	agrarian	PROPN
issue-393	4	16	university	university	PROPN
issue-393	4	17	.	.	PUNCT
issue-393	5	1	e	e	X
issue-393	5	2	-	-	NOUN
issue-393	5	3	mail	mail	NOUN
issue-393	5	4	:	:	PUNCT
issue-393	5	5	kuzyoma@mnau.edu.ua	kuzyoma@mnau.edu.ua	PROPN
issue-393	5	6	doi	doi	PROPN
issue-393	5	7	:	:	PUNCT
issue-393	5	8	https://doi.org/10.30525/2256-0742/2018-4-2-141-146	https://doi.org/10.30525/2256-0742/2018-4-2-141-146	NOUN
issue-393	5	9	due	due	ADJ
issue-393	5	10	diligence	diligence	NOUN
issue-393	5	11	:	:	PUNCT
issue-393	5	12	essence	essence	NOUN
issue-393	5	13	and	and	CCONJ
issue-393	5	14	possible	possible	ADJ
issue-393	5	15	prospects	prospect	NOUN
issue-393	5	16	of	of	ADP
issue-393	5	17	development	development	NOUN
issue-393	5	18	oleksandr	oleksandr	PROPN
issue-393	5	19	novikov1	novikov1	PROPN
issue-393	5	20	,	,	PUNCT
issue-393	5	21	maryna	maryna	NOUN
issue-393	5	22	dubinina2	dubinina2	NOUN
issue-393	5	23	,	,	PUNCT
issue-393	5	24	vitalii	vitalii	NOUN
issue-393	5	25	kuzoma3	kuzoma3	PROPN
issue-393	5	26	mykolayiv	mykolayiv	ADJ
issue-393	5	27	national	national	PROPN
issue-393	5	28	agrarian	agrarian	PROPN
issue-393	5	29	university	university	PROPN
issue-393	5	30	,	,	PUNCT
issue-393	5	31	ukraine	ukraine	PROPN
issue-393	5	32	abstract	abstract	NOUN
issue-393	5	33	.	.	PUNCT
issue-393	6	1	the	the	DET
issue-393	6	2	subject	subject	NOUN
issue-393	6	3	of	of	ADP
issue-393	6	4	the	the	DET
issue-393	6	5	study	study	NOUN
issue-393	6	6	is	be	AUX
issue-393	6	7	a	a	DET
issue-393	6	8	set	set	NOUN
issue-393	6	9	of	of	ADP
issue-393	6	10	theoretical	theoretical	ADJ
issue-393	6	11	,	,	PUNCT
issue-393	6	12	methodological	methodological	ADJ
issue-393	6	13	principles	principle	NOUN
issue-393	6	14	for	for	ADP
issue-393	6	15	the	the	DET
issue-393	6	16	implementation	implementation	NOUN
issue-393	6	17	of	of	ADP
issue-393	6	18	the	the	DET
issue-393	6	19	due	due	ADJ
issue-393	6	20	diligence	diligence	NOUN
issue-393	6	21	procedure	procedure	NOUN
issue-393	6	22	as	as	ADP
issue-393	6	23	an	an	DET
issue-393	6	24	audit	audit	NOUN
issue-393	6	25	service	service	NOUN
issue-393	6	26	in	in	ADP
issue-393	6	27	ukraine	ukraine	NOUN
issue-393	6	28	.	.	PUNCT
issue-393	7	1	the	the	DET
issue-393	7	2	methodological	methodological	ADJ
issue-393	7	3	basis	basis	NOUN
issue-393	7	4	of	of	ADP
issue-393	7	5	the	the	DET
issue-393	7	6	study	study	NOUN
issue-393	7	7	is	be	AUX
issue-393	7	8	general	general	ADJ
issue-393	7	9	scientific	scientific	ADJ
issue-393	7	10	and	and	CCONJ
issue-393	7	11	special	special	ADJ
issue-393	7	12	methods	method	NOUN
issue-393	7	13	of	of	ADP
issue-393	7	14	cognition	cognition	NOUN
issue-393	7	15	.	.	PUNCT
issue-393	8	1	there	there	PRON
issue-393	8	2	was	be	VERB
issue-393	8	3	clarified	clarify	VERB
issue-393	8	4	the	the	DET
issue-393	8	5	concept	concept	NOUN
issue-393	8	6	of	of	ADP
issue-393	8	7	due	due	ADJ
issue-393	8	8	diligence	diligence	NOUN
issue-393	8	9	as	as	ADP
issue-393	8	10	audit	audit	NOUN
issue-393	8	11	service	service	NOUN
issue-393	8	12	using	use	VERB
issue-393	8	13	the	the	DET
issue-393	8	14	methods	method	NOUN
issue-393	8	15	of	of	ADP
issue-393	8	16	theoretical	theoretical	ADJ
issue-393	8	17	generalization	generalization	NOUN
issue-393	8	18	,	,	PUNCT
issue-393	8	19	comparison	comparison	NOUN
issue-393	8	20	of	of	ADP
issue-393	8	21	the	the	DET
issue-393	8	22	accounting	accounting	NOUN
issue-393	8	23	,	,	PUNCT
issue-393	8	24	and	and	CCONJ
issue-393	8	25	due	due	ADJ
issue-393	8	26	diligence	diligence	NOUN
issue-393	8	27	by	by	ADP
issue-393	8	28	the	the	DET
issue-393	8	29	method	method	NOUN
issue-393	8	30	of	of	ADP
issue-393	8	31	comparison	comparison	NOUN
issue-393	8	32	.	.	PUNCT
issue-393	9	1	the	the	DET
issue-393	9	2	peculiarities	peculiarity	NOUN
issue-393	9	3	,	,	PUNCT
issue-393	9	4	current	current	ADJ
issue-393	9	5	problems	problem	NOUN
issue-393	9	6	,	,	PUNCT
issue-393	9	7	and	and	CCONJ
issue-393	9	8	obstacles	obstacle	NOUN
issue-393	9	9	of	of	ADP
issue-393	9	10	the	the	DET
issue-393	9	11	development	development	NOUN
issue-393	9	12	of	of	ADP
issue-393	9	13	due	due	ADJ
issue-393	9	14	diligence	diligence	NOUN
issue-393	9	15	in	in	ADP
issue-393	9	16	ukraine	ukraine	NOUN
issue-393	9	17	are	be	AUX
issue-393	9	18	determined	determine	VERB
issue-393	9	19	with	with	ADP
issue-393	9	20	the	the	DET
issue-393	9	21	help	help	NOUN
issue-393	9	22	of	of	ADP
issue-393	9	23	the	the	DET
issue-393	9	24	abstract	abstract	ADJ
issue-393	9	25	-	-	PUNCT
issue-393	9	26	logical	logical	ADJ
issue-393	9	27	method	method	NOUN
issue-393	9	28	and	and	CCONJ
issue-393	9	29	structural	structural	ADJ
issue-393	9	30	-	-	PUNCT
issue-393	9	31	logical	logical	ADJ
issue-393	9	32	analysis	analysis	NOUN
issue-393	9	33	.	.	PUNCT
issue-393	10	1	the	the	DET
issue-393	10	2	objective	objective	NOUN
issue-393	10	3	of	of	ADP
issue-393	10	4	the	the	DET
issue-393	10	5	study	study	NOUN
issue-393	10	6	is	be	AUX
issue-393	10	7	to	to	PART
issue-393	10	8	consider	consider	VERB
issue-393	10	9	the	the	DET
issue-393	10	10	essence	essence	NOUN
issue-393	10	11	of	of	ADP
issue-393	10	12	the	the	DET
issue-393	10	13	concept	concept	NOUN
issue-393	10	14	of	of	ADP
issue-393	10	15	due	due	ADJ
issue-393	10	16	diligence	diligence	NOUN
issue-393	10	17	as	as	ADP
issue-393	10	18	an	an	DET
issue-393	10	19	audit	audit	NOUN
issue-393	10	20	service	service	NOUN
issue-393	10	21	,	,	PUNCT
issue-393	10	22	to	to	PART
issue-393	10	23	identify	identify	VERB
issue-393	10	24	the	the	DET
issue-393	10	25	main	main	ADJ
issue-393	10	26	obstacles	obstacle	NOUN
issue-393	10	27	,	,	PUNCT
issue-393	10	28	and	and	CCONJ
issue-393	10	29	to	to	PART
issue-393	10	30	formulate	formulate	VERB
issue-393	10	31	prospects	prospect	NOUN
issue-393	10	32	for	for	ADP
issue-393	10	33	its	its	PRON
issue-393	10	34	development	development	NOUN
issue-393	10	35	in	in	ADP
issue-393	10	36	ukraine	ukraine	NOUN
issue-393	10	37	.	.	PUNCT
issue-393	11	1	in	in	ADP
issue-393	11	2	ukraine	ukraine	PROPN
issue-393	11	3	,	,	PUNCT
issue-393	11	4	the	the	DET
issue-393	11	5	due	due	ADJ
issue-393	11	6	diligence	diligence	NOUN
issue-393	11	7	is	be	AUX
issue-393	11	8	equated	equate	VERB
issue-393	11	9	to	to	ADP
issue-393	11	10	a	a	DET
issue-393	11	11	legal	legal	ADJ
issue-393	11	12	audit	audit	NOUN
issue-393	11	13	.	.	PUNCT
issue-393	12	1	however	however	ADV
issue-393	12	2	,	,	PUNCT
issue-393	12	3	the	the	DET
issue-393	12	4	concept	concept	NOUN
issue-393	12	5	of	of	ADP
issue-393	12	6	the	the	DET
issue-393	12	7	legal	legal	ADJ
issue-393	12	8	audit	audit	NOUN
issue-393	12	9	is	be	AUX
issue-393	12	10	much	much	ADV
issue-393	12	11	narrower	narrow	ADJ
issue-393	12	12	and	and	CCONJ
issue-393	12	13	characterizes	characterize	VERB
issue-393	12	14	the	the	DET
issue-393	12	15	legal	legal	ADJ
issue-393	12	16	expertise	expertise	NOUN
issue-393	12	17	of	of	ADP
issue-393	12	18	the	the	DET
issue-393	12	19	company	company	NOUN
issue-393	12	20	’s	’s	PART
issue-393	12	21	compliance	compliance	NOUN
issue-393	12	22	with	with	ADP
issue-393	12	23	the	the	DET
issue-393	12	24	requirements	requirement	NOUN
issue-393	12	25	of	of	ADP
issue-393	12	26	the	the	DET
issue-393	12	27	law	law	NOUN
issue-393	12	28	.	.	PUNCT
issue-393	13	1	as	as	ADP
issue-393	13	2	a	a	DET
issue-393	13	3	result	result	NOUN
issue-393	13	4	of	of	ADP
issue-393	13	5	the	the	DET
issue-393	13	6	study	study	NOUN
issue-393	13	7	,	,	PUNCT
issue-393	13	8	it	it	PRON
issue-393	13	9	was	be	AUX
issue-393	13	10	found	find	VERB
issue-393	13	11	that	that	SCONJ
issue-393	13	12	due	due	ADJ
issue-393	13	13	diligence	diligence	NOUN
issue-393	13	14	is	be	AUX
issue-393	13	15	a	a	DET
issue-393	13	16	procedure	procedure	NOUN
issue-393	13	17	for	for	ADP
issue-393	13	18	conducting	conduct	VERB
issue-393	13	19	a	a	DET
issue-393	13	20	comprehensive	comprehensive	ADJ
issue-393	13	21	examination	examination	NOUN
issue-393	13	22	of	of	ADP
issue-393	13	23	an	an	DET
issue-393	13	24	investment	investment	NOUN
issue-393	13	25	agreement	agreement	NOUN
issue-393	13	26	in	in	ADP
issue-393	13	27	the	the	DET
issue-393	13	28	framework	framework	NOUN
issue-393	13	29	of	of	ADP
issue-393	13	30	making	make	VERB
issue-393	13	31	a	a	DET
issue-393	13	32	decision	decision	NOUN
issue-393	13	33	on	on	ADP
issue-393	13	34	effective	effective	ADJ
issue-393	13	35	capital	capital	NOUN
issue-393	13	36	investment	investment	NOUN
issue-393	13	37	by	by	ADP
issue-393	13	38	minimizing	minimize	VERB
issue-393	13	39	risks	risk	NOUN
issue-393	13	40	in	in	ADP
issue-393	13	41	order	order	NOUN
issue-393	13	42	to	to	PART
issue-393	13	43	preserve	preserve	VERB
issue-393	13	44	this	this	DET
issue-393	13	45	capital	capital	NOUN
issue-393	13	46	and	and	CCONJ
issue-393	13	47	its	its	PRON
issue-393	13	48	potential	potential	ADJ
issue-393	13	49	future	future	ADJ
issue-393	13	50	increase	increase	NOUN
issue-393	13	51	.	.	PUNCT
issue-393	14	1	it	it	PRON
issue-393	14	2	is	be	AUX
issue-393	14	3	proved	prove	VERB
issue-393	14	4	that	that	SCONJ
issue-393	14	5	it	it	PRON
issue-393	14	6	is	be	AUX
issue-393	14	7	expedient	expedient	ADJ
issue-393	14	8	to	to	PART
issue-393	14	9	involve	involve	VERB
issue-393	14	10	specialists	specialist	NOUN
issue-393	14	11	of	of	ADP
issue-393	14	12	different	different	ADJ
issue-393	14	13	professional	professional	ADJ
issue-393	14	14	orientations	orientation	NOUN
issue-393	14	15	such	such	ADJ
issue-393	14	16	as	as	ADP
issue-393	14	17	appraisers	appraiser	NOUN
issue-393	14	18	,	,	PUNCT
issue-393	14	19	lawyers	lawyer	NOUN
issue-393	14	20	,	,	PUNCT
issue-393	14	21	financiers	financier	NOUN
issue-393	14	22	,	,	PUNCT
issue-393	14	23	project	project	NOUN
issue-393	14	24	managers	manager	NOUN
issue-393	14	25	,	,	PUNCT
issue-393	14	26	and	and	CCONJ
issue-393	14	27	crisis	crisis	NOUN
issue-393	14	28	managers	manager	NOUN
issue-393	14	29	for	for	ADP
issue-393	14	30	the	the	DET
issue-393	14	31	implementation	implementation	NOUN
issue-393	14	32	of	of	ADP
issue-393	14	33	due	due	ADJ
issue-393	14	34	diligence	diligence	NOUN
issue-393	14	35	.	.	PUNCT
issue-393	15	1	the	the	DET
issue-393	15	2	task	task	NOUN
issue-393	15	3	team	team	NOUN
issue-393	15	4	can	can	AUX
issue-393	15	5	include	include	VERB
issue-393	15	6	economists	economist	NOUN
issue-393	15	7	,	,	PUNCT
issue-393	15	8	engineers	engineer	NOUN
issue-393	15	9	,	,	PUNCT
issue-393	15	10	security	security	NOUN
issue-393	15	11	specialists	specialist	NOUN
issue-393	15	12	and	and	CCONJ
issue-393	15	13	other	other	ADJ
issue-393	15	14	experts	expert	NOUN
issue-393	15	15	.	.	PUNCT
issue-393	16	1	varieties	variety	NOUN
issue-393	16	2	of	of	ADP
issue-393	16	3	due	due	ADJ
issue-393	16	4	diligence	diligence	NOUN
issue-393	16	5	are	be	AUX
issue-393	16	6	considered	consider	VERB
issue-393	16	7	and	and	CCONJ
issue-393	16	8	its	its	PRON
issue-393	16	9	differences	difference	NOUN
issue-393	16	10	from	from	ADP
issue-393	16	11	the	the	DET
issue-393	16	12	traditional	traditional	ADJ
issue-393	16	13	audit	audit	NOUN
issue-393	16	14	are	be	AUX
issue-393	16	15	determined	determine	VERB
issue-393	16	16	.	.	PUNCT
issue-393	17	1	it	it	PRON
issue-393	17	2	is	be	AUX
issue-393	17	3	substantiated	substantiate	VERB
issue-393	17	4	that	that	SCONJ
issue-393	17	5	when	when	SCONJ
issue-393	17	6	improving	improve	VERB
issue-393	17	7	the	the	DET
issue-393	17	8	method	method	NOUN
issue-393	17	9	of	of	ADP
issue-393	17	10	due	due	ADJ
issue-393	17	11	diligence	diligence	NOUN
issue-393	17	12	,	,	PUNCT
issue-393	17	13	it	it	PRON
issue-393	17	14	is	be	AUX
issue-393	17	15	necessary	necessary	ADJ
issue-393	17	16	to	to	PART
issue-393	17	17	understand	understand	VERB
issue-393	17	18	its	its	PRON
issue-393	17	19	difference	difference	NOUN
issue-393	17	20	with	with	ADP
issue-393	17	21	the	the	DET
issue-393	17	22	audit	audit	NOUN
issue-393	17	23	.	.	PUNCT
issue-393	18	1	the	the	DET
issue-393	18	2	role	role	NOUN
issue-393	18	3	of	of	ADP
issue-393	18	4	the	the	DET
issue-393	18	5	due	due	ADJ
issue-393	18	6	diligence	diligence	NOUN
issue-393	18	7	procedure	procedure	NOUN
issue-393	18	8	in	in	ADP
issue-393	18	9	the	the	DET
issue-393	18	10	conclusion	conclusion	NOUN
issue-393	18	11	of	of	ADP
issue-393	18	12	enterprise	enterprise	NOUN
issue-393	18	13	sales	sale	NOUN
issue-393	18	14	contract	contract	NOUN
issue-393	18	15	is	be	AUX
issue-393	18	16	determined	determine	VERB
issue-393	18	17	,	,	PUNCT
issue-393	18	18	namely	namely	ADV
issue-393	18	19	,	,	PUNCT
issue-393	18	20	the	the	DET
issue-393	18	21	reduction	reduction	NOUN
issue-393	18	22	of	of	ADP
issue-393	18	23	existing	exist	VERB
issue-393	18	24	investment	investment	NOUN
issue-393	18	25	risks	risk	NOUN
issue-393	18	26	.	.	PUNCT
issue-393	19	1	the	the	DET
issue-393	19	2	“	"	PUNCT
issue-393	19	3	success	success	NOUN
issue-393	19	4	”	"	PUNCT
issue-393	19	5	of	of	ADP
issue-393	19	6	the	the	DET
issue-393	19	7	agreements	agreement	NOUN
issue-393	19	8	or	or	CCONJ
issue-393	19	9	their	their	PRON
issue-393	19	10	“	"	PUNCT
issue-393	19	11	failure	failure	NOUN
issue-393	19	12	”	"	PUNCT
issue-393	19	13	is	be	AUX
issue-393	19	14	explained	explain	VERB
issue-393	19	15	by	by	ADP
issue-393	19	16	the	the	DET
issue-393	19	17	nature	nature	NOUN
issue-393	19	18	of	of	ADP
issue-393	19	19	the	the	DET
issue-393	19	20	emerging	emerge	VERB
issue-393	19	21	synergy	synergy	NOUN
issue-393	19	22	,	,	PUNCT
issue-393	19	23	and	and	CCONJ
issue-393	19	24	also	also	ADV
issue-393	19	25	by	by	ADP
issue-393	19	26	the	the	DET
issue-393	19	27	fact	fact	NOUN
issue-393	19	28	that	that	SCONJ
issue-393	19	29	enough	enough	ADJ
issue-393	19	30	time	time	NOUN
issue-393	19	31	was	be	AUX
issue-393	19	32	spent	spend	VERB
issue-393	19	33	on	on	ADP
issue-393	19	34	conducting	conduct	VERB
issue-393	19	35	the	the	DET
issue-393	19	36	due	due	ADJ
issue-393	19	37	diligence	diligence	NOUN
issue-393	19	38	.	.	PUNCT
issue-393	20	1	the	the	DET
issue-393	20	2	sequence	sequence	NOUN
issue-393	20	3	and	and	CCONJ
issue-393	20	4	structure	structure	NOUN
issue-393	20	5	of	of	ADP
issue-393	20	6	the	the	DET
issue-393	20	7	due	due	ADJ
issue-393	20	8	diligence	diligence	NOUN
issue-393	20	9	process	process	NOUN
issue-393	20	10	,	,	PUNCT
issue-393	20	11	as	as	ADP
issue-393	20	12	an	an	DET
issue-393	20	13	audit	audit	NOUN
issue-393	20	14	service	service	NOUN
issue-393	20	15	,	,	PUNCT
issue-393	20	16	were	be	AUX
issue-393	20	17	defined	define	VERB
issue-393	20	18	,	,	PUNCT
issue-393	20	19	outlining	outline	VERB
issue-393	20	20	the	the	DET
issue-393	20	21	content	content	NOUN
issue-393	20	22	of	of	ADP
issue-393	20	23	its	its	PRON
issue-393	20	24	individual	individual	ADJ
issue-393	20	25	stages	stage	NOUN
issue-393	20	26	and	and	CCONJ
issue-393	20	27	works	work	NOUN
issue-393	20	28	,	,	PUNCT
issue-393	20	29	which	which	PRON
issue-393	20	30	gave	give	VERB
issue-393	20	31	an	an	DET
issue-393	20	32	opportunity	opportunity	NOUN
issue-393	20	33	to	to	PART
issue-393	20	34	develop	develop	VERB
issue-393	20	35	the	the	DET
issue-393	20	36	algorithm	algorithm	NOUN
issue-393	20	37	of	of	ADP
issue-393	20	38	the	the	DET
issue-393	20	39	due	due	ADJ
issue-393	20	40	diligence	diligence	NOUN
issue-393	20	41	procedure	procedure	NOUN
issue-393	20	42	.	.	PUNCT
issue-393	21	1	it	it	PRON
issue-393	21	2	is	be	AUX
issue-393	21	3	established	establish	VERB
issue-393	21	4	that	that	SCONJ
issue-393	21	5	due	due	ADJ
issue-393	21	6	diligence	diligence	NOUN
issue-393	21	7	is	be	AUX
issue-393	21	8	a	a	DET
issue-393	21	9	rather	rather	ADV
issue-393	21	10	new	new	ADJ
issue-393	21	11	phenomenon	phenomenon	NOUN
issue-393	21	12	for	for	ADP
issue-393	21	13	ukraine	ukraine	NOUN
issue-393	21	14	,	,	PUNCT
issue-393	21	15	and	and	CCONJ
issue-393	21	16	audit	audit	NOUN
issue-393	21	17	and	and	CCONJ
issue-393	21	18	specialized	specialized	ADJ
issue-393	21	19	companies	company	NOUN
issue-393	21	20	are	be	AUX
issue-393	21	21	only	only	ADV
issue-393	21	22	at	at	ADP
issue-393	21	23	the	the	DET
issue-393	21	24	beginning	beginning	NOUN
issue-393	21	25	of	of	ADP
issue-393	21	26	the	the	DET
issue-393	21	27	path	path	NOUN
issue-393	21	28	in	in	ADP
issue-393	21	29	this	this	DET
issue-393	21	30	direction	direction	NOUN
issue-393	21	31	.	.	PUNCT
issue-393	22	1	in	in	ADP
issue-393	22	2	order	order	NOUN
issue-393	22	3	to	to	PART
issue-393	22	4	develop	develop	VERB
issue-393	22	5	this	this	DET
issue-393	22	6	type	type	NOUN
issue-393	22	7	of	of	ADP
issue-393	22	8	services	service	NOUN
issue-393	22	9	,	,	PUNCT
issue-393	22	10	it	it	PRON
issue-393	22	11	was	be	AUX
issue-393	22	12	suggested	suggest	VERB
issue-393	22	13	that	that	SCONJ
issue-393	22	14	auditors	auditor	NOUN
issue-393	22	15	and	and	CCONJ
issue-393	22	16	specialized	specialized	ADJ
issue-393	22	17	companies	company	NOUN
issue-393	22	18	expand	expand	VERB
issue-393	22	19	the	the	DET
issue-393	22	20	range	range	NOUN
issue-393	22	21	of	of	ADP
issue-393	22	22	services	service	NOUN
issue-393	22	23	in	in	ADP
issue-393	22	24	the	the	DET
issue-393	22	25	direction	direction	NOUN
issue-393	22	26	of	of	ADP
issue-393	22	27	due	due	ADJ
issue-393	22	28	diligence	diligence	NOUN
issue-393	22	29	and	and	CCONJ
issue-393	22	30	the	the	DET
issue-393	22	31	corresponding	corresponding	ADJ
issue-393	22	32	procedure	procedure	NOUN
issue-393	22	33	for	for	ADP
issue-393	22	34	its	its	PRON
issue-393	22	35	conduct	conduct	NOUN
issue-393	22	36	.	.	PUNCT
issue-393	23	1	the	the	DET
issue-393	23	2	cooperation	cooperation	NOUN
issue-393	23	3	of	of	ADP
issue-393	23	4	ukrainian	ukrainian	ADJ
issue-393	23	5	professional	professional	ADJ
issue-393	23	6	organizations	organization	NOUN
issue-393	23	7	with	with	ADP
issue-393	23	8	foreign	foreign	ADJ
issue-393	23	9	professional	professional	ADJ
issue-393	23	10	organizations	organization	NOUN
issue-393	23	11	should	should	AUX
issue-393	23	12	be	be	AUX
issue-393	23	13	developed	develop	VERB
issue-393	23	14	in	in	ADP
issue-393	23	15	order	order	NOUN
issue-393	23	16	to	to	PART
issue-393	23	17	provide	provide	VERB
issue-393	23	18	specialists	specialist	NOUN
issue-393	23	19	with	with	ADP
issue-393	23	20	the	the	DET
issue-393	23	21	possibility	possibility	NOUN
issue-393	23	22	to	to	PART
issue-393	23	23	obtain	obtain	VERB
issue-393	23	24	international	international	ADJ
issue-393	23	25	certificates	certificate	NOUN
issue-393	23	26	,	,	PUNCT
issue-393	23	27	as	as	ADV
issue-393	23	28	well	well	ADV
issue-393	23	29	as	as	ADP
issue-393	23	30	to	to	PART
issue-393	23	31	involve	involve	VERB
issue-393	23	32	audit	audit	NOUN
issue-393	23	33	,	,	PUNCT
issue-393	23	34	legal	legal	ADJ
issue-393	23	35	,	,	PUNCT
issue-393	23	36	and	and	CCONJ
issue-393	23	37	consulting	consult	VERB
issue-393	23	38	companies	company	NOUN
issue-393	23	39	in	in	ADP
issue-393	23	40	the	the	DET
issue-393	23	41	process	process	NOUN
issue-393	23	42	of	of	ADP
issue-393	23	43	vocational	vocational	ADJ
issue-393	23	44	training	training	NOUN
issue-393	23	45	in	in	ADP
issue-393	23	46	the	the	DET
issue-393	23	47	direction	direction	NOUN
issue-393	23	48	of	of	ADP
issue-393	23	49	due	due	ADJ
issue-393	23	50	diligence	diligence	NOUN
issue-393	23	51	.	.	PUNCT
issue-393	24	1	the	the	DET
issue-393	24	2	conclusion	conclusion	NOUN
issue-393	24	3	of	of	ADP
issue-393	24	4	the	the	DET
issue-393	24	5	study	study	NOUN
issue-393	24	6	.	.	PUNCT
issue-393	25	1	thus	thus	ADV
issue-393	25	2	,	,	PUNCT
issue-393	25	3	due	due	ADJ
issue-393	25	4	diligence	diligence	NOUN
issue-393	25	5	includes	include	VERB
issue-393	25	6	a	a	DET
issue-393	25	7	set	set	NOUN
issue-393	25	8	of	of	ADP
issue-393	25	9	measures	measure	NOUN
issue-393	25	10	to	to	PART
issue-393	25	11	conduct	conduct	VERB
issue-393	25	12	a	a	DET
issue-393	25	13	comprehensive	comprehensive	ADJ
issue-393	25	14	examination	examination	NOUN
issue-393	25	15	of	of	ADP
issue-393	25	16	an	an	DET
issue-393	25	17	investment	investment	NOUN
issue-393	25	18	agreement	agreement	NOUN
issue-393	25	19	within	within	ADP
issue-393	25	20	the	the	DET
issue-393	25	21	framework	framework	NOUN
issue-393	25	22	of	of	ADP
issue-393	25	23	making	make	VERB
issue-393	25	24	a	a	DET
issue-393	25	25	decision	decision	NOUN
issue-393	25	26	on	on	ADP
issue-393	25	27	effective	effective	ADJ
issue-393	25	28	capital	capital	NOUN
issue-393	25	29	investment	investment	NOUN
issue-393	25	30	,	,	PUNCT
issue-393	25	31	which	which	PRON
issue-393	25	32	involves	involve	VERB
issue-393	25	33	significant	significant	ADJ
issue-393	25	34	economic	economic	ADJ
issue-393	25	35	risks	risk	NOUN
issue-393	25	36	.	.	PUNCT
issue-393	26	1	the	the	DET
issue-393	26	2	need	need	NOUN
issue-393	26	3	for	for	ADP
issue-393	26	4	due	due	ADJ
issue-393	26	5	diligence	diligence	NOUN
issue-393	26	6	is	be	AUX
issue-393	26	7	due	due	ADJ
issue-393	26	8	primarily	primarily	ADV
issue-393	26	9	to	to	ADP
issue-393	26	10	the	the	DET
issue-393	26	11	fact	fact	NOUN
issue-393	26	12	that	that	SCONJ
issue-393	26	13	in	in	ADP
issue-393	26	14	today	today	NOUN
issue-393	26	15	’s	’s	PART
issue-393	26	16	market	market	NOUN
issue-393	26	17	relations	relation	NOUN
issue-393	26	18	,	,	PUNCT
issue-393	26	19	the	the	DET
issue-393	26	20	requirements	requirement	NOUN
issue-393	26	21	of	of	ADP
issue-393	26	22	investors	investor	NOUN
issue-393	26	23	,	,	PUNCT
issue-393	26	24	banking	banking	NOUN
issue-393	26	25	institutions	institution	NOUN
issue-393	26	26	,	,	PUNCT
issue-393	26	27	and	and	CCONJ
issue-393	26	28	buyers	buyer	NOUN
issue-393	26	29	are	be	AUX
issue-393	26	30	increased	increase	VERB
issue-393	26	31	to	to	ADP
issue-393	26	32	the	the	DET
issue-393	26	33	transparency	transparency	NOUN
issue-393	26	34	of	of	ADP
issue-393	26	35	information	information	NOUN
issue-393	26	36	about	about	ADP
issue-393	26	37	the	the	DET
issue-393	26	38	object	object	NOUN
issue-393	26	39	of	of	ADP
issue-393	26	40	investment	investment	NOUN
issue-393	26	41	,	,	PUNCT
issue-393	26	42	lending	lending	NOUN
issue-393	26	43	or	or	CCONJ
issue-393	26	44	purchase	purchase	NOUN
issue-393	26	45	.	.	PUNCT
issue-393	27	1	due	due	ADJ
issue-393	27	2	diligence	diligence	NOUN
issue-393	27	3	as	as	ADP
issue-393	27	4	a	a	DET
issue-393	27	5	research	research	NOUN
issue-393	27	6	tool	tool	NOUN
issue-393	27	7	allows	allow	VERB
issue-393	27	8	you	you	PRON
issue-393	27	9	to	to	PART
issue-393	27	10	get	get	VERB
issue-393	27	11	a	a	DET
issue-393	27	12	realistic	realistic	ADJ
issue-393	27	13	assessment	assessment	NOUN
issue-393	27	14	of	of	ADP
issue-393	27	15	your	your	PRON
issue-393	27	16	business	business	NOUN
issue-393	27	17	,	,	PUNCT
issue-393	27	18	to	to	PART
issue-393	27	19	determine	determine	VERB
issue-393	27	20	the	the	DET
issue-393	27	21	financial	financial	ADJ
issue-393	27	22	position	position	NOUN
issue-393	27	23	and	and	CCONJ
issue-393	27	24	business	business	NOUN
issue-393	27	25	development	development	NOUN
issue-393	27	26	trends	trend	NOUN
issue-393	27	27	,	,	PUNCT
issue-393	27	28	as	as	ADP
issue-393	27	29	a	a	DET
issue-393	27	30	result	result	NOUN
issue-393	27	31	of	of	ADP
issue-393	27	32	obtaining	obtain	VERB
issue-393	27	33	information	information	NOUN
issue-393	27	34	that	that	PRON
issue-393	27	35	will	will	AUX
issue-393	27	36	have	have	VERB
issue-393	27	37	a	a	DET
issue-393	27	38	qualitative	qualitative	ADJ
issue-393	27	39	impact	impact	NOUN
issue-393	27	40	on	on	ADP
issue-393	27	41	effective	effective	ADJ
issue-393	27	42	management	management	NOUN
issue-393	27	43	decisions	decision	NOUN
issue-393	27	44	.	.	PUNCT
issue-393	28	1	key	key	ADJ
issue-393	28	2	words	word	NOUN
issue-393	28	3	:	:	PUNCT
issue-393	28	4	due	due	ADJ
issue-393	28	5	diligence	diligence	NOUN
issue-393	28	6	,	,	PUNCT
issue-393	28	7	audit	audit	NOUN
issue-393	28	8	,	,	PUNCT
issue-393	28	9	expertise	expertise	NOUN
issue-393	28	10	,	,	PUNCT
issue-393	28	11	capital	capital	NOUN
issue-393	28	12	,	,	PUNCT
issue-393	28	13	investment	investment	NOUN
issue-393	28	14	agreement	agreement	NOUN
issue-393	28	15	.	.	PUNCT
issue-393	29	1	jel	jel	PROPN
issue-393	29	2	classification	classification	NOUN
issue-393	29	3	:	:	PUNCT
issue-393	29	4	e22	e22	NOUN
issue-393	29	5	,	,	PUNCT
issue-393	29	6	g32	g32	NOUN
issue-393	29	7	,	,	PUNCT
issue-393	29	8	m20	m20	PROPN
issue-393	29	9	,	,	PUNCT
issue-393	29	10	m40	m40	PROPN
issue-393	29	11	,	,	PUNCT
issue-393	29	12	m49	m49	PROPN
issue-393	29	13	baltic	baltic	ADJ
issue-393	29	14	journal	journal	PROPN
issue-393	29	15	of	of	ADP
issue-393	29	16	economic	economic	ADJ
issue-393	29	17	studies	study	NOUN
issue-393	29	18	142	142	NUM
issue-393	29	19	vol	vol	NOUN
issue-393	29	20	.	.	PUNCT
issue-393	30	1	4	4	NUM
issue-393	30	2	,	,	PUNCT
issue-393	30	3	no	no	INTJ
issue-393	30	4	.	.	NOUN
issue-393	30	5	2	2	NUM
issue-393	30	6	,	,	PUNCT
issue-393	30	7	2018	2018	NUM
issue-393	30	8	1	1	NUM
issue-393	30	9	.	.	PUNCT
issue-393	31	1	introduction	introduction	NOUN
issue-393	31	2	each	each	DET
issue-393	31	3	enterprise	enterprise	NOUN
issue-393	31	4	interested	interested	ADJ
issue-393	31	5	in	in	ADP
issue-393	31	6	attracting	attract	VERB
issue-393	31	7	external	external	ADJ
issue-393	31	8	sources	source	NOUN
issue-393	31	9	to	to	PART
issue-393	31	10	finance	finance	VERB
issue-393	31	11	its	its	PRON
issue-393	31	12	development	development	NOUN
issue-393	31	13	needs	need	VERB
issue-393	31	14	to	to	PART
issue-393	31	15	have	have	VERB
issue-393	31	16	a	a	DET
issue-393	31	17	sufficient	sufficient	ADJ
issue-393	31	18	level	level	NOUN
issue-393	31	19	of	of	ADP
issue-393	31	20	investment	investment	NOUN
issue-393	31	21	attractiveness	attractiveness	NOUN
issue-393	31	22	,	,	PUNCT
issue-393	31	23	given	give	VERB
issue-393	31	24	the	the	DET
issue-393	31	25	high	high	ADJ
issue-393	31	26	competition	competition	NOUN
issue-393	31	27	of	of	ADP
issue-393	31	28	objects	object	NOUN
issue-393	31	29	of	of	ADP
issue-393	31	30	real	real	ADJ
issue-393	31	31	investments	investment	NOUN
issue-393	31	32	in	in	ADP
issue-393	31	33	the	the	DET
issue-393	31	34	market	market	NOUN
issue-393	31	35	of	of	ADP
issue-393	31	36	investment	investment	NOUN
issue-393	31	37	resources	resource	NOUN
issue-393	31	38	,	,	PUNCT
issue-393	31	39	especially	especially	ADV
issue-393	31	40	in	in	ADP
issue-393	31	41	the	the	DET
issue-393	31	42	current	current	ADJ
issue-393	31	43	conditions	condition	NOUN
issue-393	31	44	of	of	ADP
issue-393	31	45	limited	limited	ADJ
issue-393	31	46	financial	financial	ADJ
issue-393	31	47	resources	resource	NOUN
issue-393	31	48	for	for	ADP
issue-393	31	49	the	the	DET
issue-393	31	50	ukrainian	ukrainian	ADJ
issue-393	31	51	economy	economy	NOUN
issue-393	31	52	.	.	PUNCT
issue-393	32	1	therefore	therefore	ADV
issue-393	32	2	,	,	PUNCT
issue-393	32	3	an	an	DET
issue-393	32	4	assessment	assessment	NOUN
issue-393	32	5	of	of	ADP
issue-393	32	6	the	the	DET
issue-393	32	7	current	current	ADJ
issue-393	32	8	level	level	NOUN
issue-393	32	9	of	of	ADP
issue-393	32	10	investment	investment	NOUN
issue-393	32	11	attractiveness	attractiveness	NOUN
issue-393	32	12	is	be	AUX
issue-393	32	13	analytically	analytically	ADV
issue-393	32	14	determined	determine	VERB
issue-393	32	15	while	while	SCONJ
issue-393	32	16	minimizing	minimize	VERB
issue-393	32	17	the	the	DET
issue-393	32	18	risks	risk	NOUN
issue-393	32	19	of	of	ADP
issue-393	32	20	making	make	VERB
issue-393	32	21	an	an	DET
issue-393	32	22	erroneous	erroneous	ADJ
issue-393	32	23	decision	decision	NOUN
issue-393	32	24	,	,	PUNCT
issue-393	32	25	which	which	PRON
issue-393	32	26	is	be	AUX
issue-393	32	27	necessary	necessary	ADJ
issue-393	32	28	for	for	ADP
issue-393	32	29	both	both	DET
issue-393	32	30	sides	side	NOUN
issue-393	32	31	of	of	ADP
issue-393	32	32	the	the	DET
issue-393	32	33	process	process	NOUN
issue-393	32	34	.	.	PUNCT
issue-393	33	1	firstly	firstly	ADV
issue-393	33	2	,	,	PUNCT
issue-393	33	3	the	the	DET
issue-393	33	4	management	management	NOUN
issue-393	33	5	of	of	ADP
issue-393	33	6	the	the	DET
issue-393	33	7	enterprise	enterprise	NOUN
issue-393	33	8	needs	need	VERB
issue-393	33	9	it	it	PRON
issue-393	33	10	for	for	ADP
issue-393	33	11	a	a	DET
issue-393	33	12	well	well	ADV
issue-393	33	13	-	-	PUNCT
issue-393	33	14	defined	define	VERB
issue-393	33	15	definition	definition	NOUN
issue-393	33	16	of	of	ADP
issue-393	33	17	the	the	DET
issue-393	33	18	vector	vector	NOUN
issue-393	33	19	for	for	ADP
issue-393	33	20	further	further	ADJ
issue-393	33	21	development	development	NOUN
issue-393	33	22	of	of	ADP
issue-393	33	23	the	the	DET
issue-393	33	24	company	company	NOUN
issue-393	33	25	in	in	ADP
issue-393	33	26	order	order	NOUN
issue-393	33	27	to	to	PART
issue-393	33	28	improve	improve	VERB
issue-393	33	29	its	its	PRON
issue-393	33	30	investment	investment	NOUN
issue-393	33	31	image	image	NOUN
issue-393	33	32	.	.	PUNCT
issue-393	34	1	secondly	secondly	ADV
issue-393	34	2	,	,	PUNCT
issue-393	34	3	investors	investor	NOUN
issue-393	34	4	need	need	VERB
issue-393	34	5	to	to	PART
issue-393	34	6	assess	assess	VERB
issue-393	34	7	the	the	DET
issue-393	34	8	status	status	NOUN
issue-393	34	9	of	of	ADP
issue-393	34	10	potential	potential	ADJ
issue-393	34	11	enterprises	enterprise	NOUN
issue-393	34	12	-	-	PUNCT
issue-393	34	13	candidates	candidate	NOUN
issue-393	34	14	,	,	PUNCT
issue-393	34	15	the	the	DET
issue-393	34	16	prospects	prospect	NOUN
issue-393	34	17	for	for	ADP
issue-393	34	18	their	their	PRON
issue-393	34	19	development	development	NOUN
issue-393	34	20	,	,	PUNCT
issue-393	34	21	taking	take	VERB
issue-393	34	22	into	into	ADP
issue-393	34	23	account	account	NOUN
issue-393	34	24	all	all	DET
issue-393	34	25	the	the	DET
issue-393	34	26	attendant	attendant	ADJ
issue-393	34	27	factors	factor	NOUN
issue-393	34	28	that	that	PRON
issue-393	34	29	are	be	AUX
issue-393	34	30	important	important	ADJ
issue-393	34	31	for	for	ADP
issue-393	34	32	them	they	PRON
issue-393	34	33	in	in	ADP
issue-393	34	34	order	order	NOUN
issue-393	34	35	to	to	PART
issue-393	34	36	make	make	VERB
issue-393	34	37	a	a	DET
issue-393	34	38	decision	decision	NOUN
issue-393	34	39	on	on	ADP
issue-393	34	40	the	the	DET
issue-393	34	41	choice	choice	NOUN
issue-393	34	42	of	of	ADP
issue-393	34	43	the	the	DET
issue-393	34	44	recipient	recipient	NOUN
issue-393	34	45	enterprise	enterprise	NOUN
issue-393	34	46	.	.	PUNCT
issue-393	35	1	carrying	carry	VERB
issue-393	35	2	out	out	ADP
issue-393	35	3	the	the	DET
issue-393	35	4	procedure	procedure	NOUN
issue-393	35	5	of	of	ADP
issue-393	35	6	due	due	ADJ
issue-393	35	7	diligence	diligence	NOUN
issue-393	35	8	will	will	AUX
issue-393	35	9	help	help	VERB
issue-393	35	10	to	to	PART
issue-393	35	11	create	create	VERB
issue-393	35	12	a	a	DET
issue-393	35	13	complete	complete	ADJ
issue-393	35	14	picture	picture	NOUN
issue-393	35	15	of	of	ADP
issue-393	35	16	the	the	DET
issue-393	35	17	actual	actual	ADJ
issue-393	35	18	financial	financial	ADJ
issue-393	35	19	condition	condition	NOUN
issue-393	35	20	of	of	ADP
issue-393	35	21	the	the	DET
issue-393	35	22	enterprise	enterprise	NOUN
issue-393	35	23	and	and	CCONJ
issue-393	35	24	of	of	ADP
issue-393	35	25	all	all	DET
issue-393	35	26	the	the	DET
issue-393	35	27	risks	risk	NOUN
issue-393	35	28	that	that	PRON
issue-393	35	29	may	may	AUX
issue-393	35	30	have	have	VERB
issue-393	35	31	a	a	DET
issue-393	35	32	negative	negative	ADJ
issue-393	35	33	impact	impact	NOUN
issue-393	35	34	.	.	PUNCT
issue-393	36	1	foreign	foreign	ADJ
issue-393	36	2	scientists	scientist	NOUN
issue-393	36	3	:	:	PUNCT
issue-393	36	4	l.	l.	PROPN
issue-393	36	5	gilman	gilman	PROPN
issue-393	36	6	,	,	PUNCT
issue-393	36	7	j.	j.	PROPN
issue-393	36	8	camp	camp	PROPN
issue-393	36	9	,	,	PUNCT
issue-393	36	10	j.	j.	PROPN
issue-393	36	11	bower	bower	PROPN
issue-393	36	12	,	,	PUNCT
issue-393	36	13	s.	s.	PROPN
issue-393	36	14	foster	foster	PROPN
issue-393	36	15	reed	reed	PROPN
issue-393	36	16	,	,	PUNCT
issue-393	36	17	m.	m.	PROPN
issue-393	36	18	hudson	hudson	PROPN
issue-393	36	19	,	,	PUNCT
issue-393	36	20	and	and	CCONJ
issue-393	36	21	others	other	NOUN
issue-393	36	22	studied	study	VERB
issue-393	36	23	the	the	DET
issue-393	36	24	peculiarities	peculiarity	NOUN
issue-393	36	25	of	of	ADP
issue-393	36	26	conducting	conduct	VERB
issue-393	36	27	the	the	DET
issue-393	36	28	due	due	ADJ
issue-393	36	29	diligence	diligence	NOUN
issue-393	36	30	procedure	procedure	NOUN
issue-393	36	31	.	.	PUNCT
issue-393	37	1	among	among	ADP
issue-393	37	2	domestic	domestic	ADJ
issue-393	37	3	scientists	scientist	NOUN
issue-393	37	4	,	,	PUNCT
issue-393	37	5	v.	v.	ADP
issue-393	37	6	lykhovchuk	lykhovchuk	NOUN
issue-393	37	7	,	,	PUNCT
issue-393	37	8	i.	i.	NOUN
issue-393	37	9	tkachuk	tkachuk	PROPN
issue-393	37	10	,	,	PUNCT
issue-393	37	11	o.	o.	PROPN
issue-393	37	12	hlynskyi	hlynskyi	PROPN
issue-393	37	13	,	,	PUNCT
issue-393	37	14	a.	a.	NOUN
issue-393	37	15	halkevych	halkevych	PROPN
issue-393	37	16	,	,	PUNCT
issue-393	37	17	and	and	CCONJ
issue-393	37	18	others	other	NOUN
issue-393	37	19	scientists	scientist	NOUN
issue-393	37	20	and	and	CCONJ
issue-393	37	21	researchers	researcher	NOUN
issue-393	37	22	-	-	NOUN
issue-393	37	23	economists	economist	NOUN
issue-393	37	24	devoted	devote	VERB
issue-393	37	25	their	their	PRON
issue-393	37	26	works	work	NOUN
issue-393	37	27	to	to	ADP
issue-393	37	28	the	the	DET
issue-393	37	29	procedure	procedure	NOUN
issue-393	37	30	of	of	ADP
issue-393	37	31	due	due	ADJ
issue-393	37	32	diligence	diligence	NOUN
issue-393	37	33	.	.	PUNCT
issue-393	38	1	however	however	ADV
issue-393	38	2	,	,	PUNCT
issue-393	38	3	due	due	ADP
issue-393	38	4	to	to	ADP
issue-393	38	5	the	the	DET
issue-393	38	6	insignificant	insignificant	ADJ
issue-393	38	7	number	number	NOUN
issue-393	38	8	of	of	ADP
issue-393	38	9	conducted	conduct	VERB
issue-393	38	10	due	due	ADJ
issue-393	38	11	diligence	diligence	NOUN
issue-393	38	12	procedures	procedure	NOUN
issue-393	38	13	in	in	ADP
issue-393	38	14	ukraine	ukraine	NOUN
issue-393	38	15	,	,	PUNCT
issue-393	38	16	domestic	domestic	ADJ
issue-393	38	17	scientists	scientist	NOUN
issue-393	38	18	mainly	mainly	ADV
issue-393	38	19	use	use	VERB
issue-393	38	20	foreign	foreign	ADJ
issue-393	38	21	experience	experience	NOUN
issue-393	38	22	in	in	ADP
issue-393	38	23	their	their	PRON
issue-393	38	24	studies	study	NOUN
issue-393	38	25	.	.	PUNCT
issue-393	39	1	the	the	DET
issue-393	39	2	subject	subject	NOUN
issue-393	39	3	of	of	ADP
issue-393	39	4	the	the	DET
issue-393	39	5	study	study	NOUN
issue-393	39	6	is	be	AUX
issue-393	39	7	a	a	DET
issue-393	39	8	set	set	NOUN
issue-393	39	9	of	of	ADP
issue-393	39	10	theoretical	theoretical	ADJ
issue-393	39	11	,	,	PUNCT
issue-393	39	12	methodological	methodological	ADJ
issue-393	39	13	principles	principle	NOUN
issue-393	39	14	for	for	ADP
issue-393	39	15	the	the	DET
issue-393	39	16	implementation	implementation	NOUN
issue-393	39	17	of	of	ADP
issue-393	39	18	the	the	DET
issue-393	39	19	due	due	ADJ
issue-393	39	20	diligence	diligence	NOUN
issue-393	39	21	procedure	procedure	NOUN
issue-393	39	22	as	as	ADP
issue-393	39	23	an	an	DET
issue-393	39	24	audit	audit	NOUN
issue-393	39	25	service	service	NOUN
issue-393	39	26	in	in	ADP
issue-393	39	27	ukraine	ukraine	NOUN
issue-393	39	28	.	.	PUNCT
issue-393	40	1	the	the	DET
issue-393	40	2	objective	objective	NOUN
issue-393	40	3	of	of	ADP
issue-393	40	4	the	the	DET
issue-393	40	5	study	study	NOUN
issue-393	40	6	is	be	AUX
issue-393	40	7	to	to	PART
issue-393	40	8	consider	consider	VERB
issue-393	40	9	the	the	DET
issue-393	40	10	essence	essence	NOUN
issue-393	40	11	of	of	ADP
issue-393	40	12	the	the	DET
issue-393	40	13	concept	concept	NOUN
issue-393	40	14	of	of	ADP
issue-393	40	15	due	due	ADJ
issue-393	40	16	diligence	diligence	NOUN
issue-393	40	17	as	as	ADP
issue-393	40	18	an	an	DET
issue-393	40	19	audit	audit	NOUN
issue-393	40	20	service	service	NOUN
issue-393	40	21	,	,	PUNCT
issue-393	40	22	to	to	PART
issue-393	40	23	identify	identify	VERB
issue-393	40	24	the	the	DET
issue-393	40	25	main	main	ADJ
issue-393	40	26	obstacles	obstacle	NOUN
issue-393	40	27	and	and	CCONJ
issue-393	40	28	to	to	PART
issue-393	40	29	formulate	formulate	VERB
issue-393	40	30	prospects	prospect	NOUN
issue-393	40	31	for	for	ADP
issue-393	40	32	its	its	PRON
issue-393	40	33	development	development	NOUN
issue-393	40	34	in	in	ADP
issue-393	40	35	ukraine	ukraine	NOUN
issue-393	40	36	.	.	PUNCT
issue-393	41	1	to	to	PART
issue-393	41	2	achieve	achieve	VERB
issue-393	41	3	the	the	DET
issue-393	41	4	objective	objective	NOUN
issue-393	41	5	,	,	PUNCT
issue-393	41	6	the	the	DET
issue-393	41	7	following	follow	VERB
issue-393	41	8	tasks	task	NOUN
issue-393	41	9	are	be	AUX
issue-393	41	10	foreseen	foresee	VERB
issue-393	41	11	:	:	PUNCT
issue-393	41	12	–	–	PUNCT
issue-393	41	13	to	to	PART
issue-393	41	14	study	study	VERB
issue-393	41	15	theoretical	theoretical	ADJ
issue-393	41	16	and	and	CCONJ
issue-393	41	17	practical	practical	ADJ
issue-393	41	18	approaches	approach	NOUN
issue-393	41	19	to	to	PART
issue-393	41	20	define	define	VERB
issue-393	41	21	the	the	DET
issue-393	41	22	concept	concept	NOUN
issue-393	41	23	of	of	ADP
issue-393	41	24	due	due	ADJ
issue-393	41	25	diligence	diligence	NOUN
issue-393	41	26	in	in	ADP
issue-393	41	27	order	order	NOUN
issue-393	41	28	to	to	PART
issue-393	41	29	clarify	clarify	VERB
issue-393	41	30	it	it	PRON
issue-393	41	31	;	;	PUNCT
issue-393	41	32	–	–	PUNCT
issue-393	41	33	to	to	PART
issue-393	41	34	carry	carry	VERB
issue-393	41	35	out	out	ADP
issue-393	41	36	the	the	DET
issue-393	41	37	classification	classification	NOUN
issue-393	41	38	of	of	ADP
issue-393	41	39	due	due	ADJ
issue-393	41	40	diligence	diligence	NOUN
issue-393	41	41	in	in	ADP
issue-393	41	42	order	order	NOUN
issue-393	41	43	to	to	PART
issue-393	41	44	identify	identify	VERB
issue-393	41	45	specific	specific	ADJ
issue-393	41	46	directions	direction	NOUN
issue-393	41	47	for	for	ADP
issue-393	41	48	its	its	PRON
issue-393	41	49	conduct	conduct	NOUN
issue-393	41	50	;	;	PUNCT
issue-393	41	51	–	–	PUNCT
issue-393	41	52	to	to	PART
issue-393	41	53	determine	determine	VERB
issue-393	41	54	the	the	DET
issue-393	41	55	place	place	NOUN
issue-393	41	56	of	of	ADP
issue-393	41	57	the	the	DET
issue-393	41	58	due	due	ADJ
issue-393	41	59	diligence	diligence	NOUN
issue-393	41	60	procedure	procedure	NOUN
issue-393	41	61	among	among	ADP
issue-393	41	62	audit	audit	NOUN
issue-393	41	63	services	service	NOUN
issue-393	41	64	in	in	ADP
issue-393	41	65	order	order	NOUN
issue-393	41	66	to	to	PART
issue-393	41	67	distinguish	distinguish	VERB
issue-393	41	68	the	the	DET
issue-393	41	69	basic	basic	ADJ
issue-393	41	70	professional	professional	ADJ
issue-393	41	71	standard	standard	NOUN
issue-393	41	72	of	of	ADP
issue-393	41	73	audit	audit	NOUN
issue-393	41	74	as	as	ADP
issue-393	41	75	the	the	DET
issue-393	41	76	basis	basis	NOUN
issue-393	41	77	for	for	ADP
issue-393	41	78	the	the	DET
issue-393	41	79	acceptance	acceptance	NOUN
issue-393	41	80	of	of	ADP
issue-393	41	81	the	the	DET
issue-393	41	82	task	task	NOUN
issue-393	41	83	,	,	PUNCT
issue-393	41	84	implementation	implementation	NOUN
issue-393	41	85	and	and	CCONJ
issue-393	41	86	reporting	reporting	NOUN
issue-393	41	87	;	;	PUNCT
issue-393	41	88	–	–	PUNCT
issue-393	41	89	to	to	PART
issue-393	41	90	construct	construct	VERB
issue-393	41	91	an	an	DET
issue-393	41	92	algorithm	algorithm	NOUN
issue-393	41	93	for	for	ADP
issue-393	41	94	the	the	DET
issue-393	41	95	implementation	implementation	NOUN
issue-393	41	96	of	of	ADP
issue-393	41	97	the	the	DET
issue-393	41	98	due	due	ADJ
issue-393	41	99	diligence	diligence	NOUN
issue-393	41	100	procedure	procedure	NOUN
issue-393	41	101	;	;	PUNCT
issue-393	41	102	–	–	PUNCT
issue-393	41	103	to	to	PART
issue-393	41	104	identify	identify	VERB
issue-393	41	105	peculiarities	peculiarity	NOUN
issue-393	41	106	,	,	PUNCT
issue-393	41	107	current	current	ADJ
issue-393	41	108	problems	problem	NOUN
issue-393	41	109	,	,	PUNCT
issue-393	41	110	and	and	CCONJ
issue-393	41	111	obstacles	obstacle	NOUN
issue-393	41	112	to	to	ADP
issue-393	41	113	the	the	DET
issue-393	41	114	development	development	NOUN
issue-393	41	115	of	of	ADP
issue-393	41	116	due	due	ADJ
issue-393	41	117	diligence	diligence	NOUN
issue-393	41	118	in	in	ADP
issue-393	41	119	ukraine	ukraine	NOUN
issue-393	41	120	.	.	PUNCT
issue-393	42	1	the	the	DET
issue-393	42	2	general	general	ADJ
issue-393	42	3	scientific	scientific	ADJ
issue-393	42	4	and	and	CCONJ
issue-393	42	5	specific	specific	ADJ
issue-393	42	6	methods	method	NOUN
issue-393	42	7	of	of	ADP
issue-393	42	8	scientific	scientific	ADJ
issue-393	42	9	knowledge	knowledge	NOUN
issue-393	42	10	are	be	AUX
issue-393	42	11	used	use	VERB
issue-393	42	12	:	:	PUNCT
issue-393	42	13	theoretical	theoretical	ADJ
issue-393	42	14	generalization	generalization	NOUN
issue-393	42	15	and	and	CCONJ
issue-393	42	16	grouping	grouping	NOUN
issue-393	42	17	,	,	PUNCT
issue-393	42	18	comparison	comparison	NOUN
issue-393	42	19	,	,	PUNCT
issue-393	42	20	abstract	abstract	ADJ
issue-393	42	21	-	-	PUNCT
issue-393	42	22	logical	logical	ADJ
issue-393	42	23	,	,	PUNCT
issue-393	42	24	structurallogical	structurallogical	ADJ
issue-393	42	25	analysis	analysis	NOUN
issue-393	42	26	,	,	PUNCT
issue-393	42	27	classification	classification	NOUN
issue-393	42	28	,	,	PUNCT
issue-393	42	29	systematization	systematization	NOUN
issue-393	42	30	,	,	PUNCT
issue-393	42	31	causal	causal	NOUN
issue-393	42	32	relationship	relationship	NOUN
issue-393	42	33	.	.	PUNCT
issue-393	43	1	2	2	X
issue-393	43	2	.	.	X
issue-393	43	3	the	the	DET
issue-393	43	4	essence	essence	NOUN
issue-393	43	5	of	of	ADP
issue-393	43	6	the	the	DET
issue-393	43	7	concept	concept	NOUN
issue-393	43	8	of	of	ADP
issue-393	43	9	due	due	ADJ
issue-393	43	10	diligence	diligence	NOUN
issue-393	43	11	at	at	ADP
issue-393	43	12	the	the	DET
issue-393	43	13	present	present	ADJ
issue-393	43	14	stage	stage	NOUN
issue-393	43	15	of	of	ADP
issue-393	43	16	development	development	NOUN
issue-393	43	17	of	of	ADP
issue-393	43	18	the	the	DET
issue-393	43	19	economy	economy	NOUN
issue-393	43	20	,	,	PUNCT
issue-393	43	21	the	the	DET
issue-393	43	22	actualization	actualization	NOUN
issue-393	43	23	of	of	ADP
issue-393	43	24	investment	investment	NOUN
issue-393	43	25	activity	activity	NOUN
issue-393	43	26	as	as	ADP
issue-393	43	27	an	an	DET
issue-393	43	28	effective	effective	ADJ
issue-393	43	29	mechanism	mechanism	NOUN
issue-393	43	30	of	of	ADP
issue-393	43	31	enterprise	enterprise	NOUN
issue-393	43	32	development	development	NOUN
issue-393	43	33	is	be	AUX
issue-393	43	34	an	an	DET
issue-393	43	35	important	important	ADJ
issue-393	43	36	issue	issue	NOUN
issue-393	43	37	.	.	PUNCT
issue-393	44	1	in	in	ADP
issue-393	44	2	foreign	foreign	ADJ
issue-393	44	3	practice	practice	NOUN
issue-393	44	4	,	,	PUNCT
issue-393	44	5	the	the	DET
issue-393	44	6	accompanying	accompany	VERB
issue-393	44	7	procedure	procedure	NOUN
issue-393	44	8	for	for	ADP
issue-393	44	9	the	the	DET
issue-393	44	10	investment	investment	NOUN
issue-393	44	11	process	process	NOUN
issue-393	44	12	is	be	AUX
issue-393	44	13	the	the	DET
issue-393	44	14	implementation	implementation	NOUN
issue-393	44	15	of	of	ADP
issue-393	44	16	due	due	ADJ
issue-393	44	17	diligence	diligence	NOUN
issue-393	44	18	.	.	PUNCT
issue-393	45	1	translated	translate	VERB
issue-393	45	2	from	from	ADP
issue-393	45	3	english	english	PROPN
issue-393	45	4	,	,	PUNCT
issue-393	45	5	the	the	DET
issue-393	45	6	term	term	NOUN
issue-393	45	7	“	"	PUNCT
issue-393	45	8	due	due	ADJ
issue-393	45	9	diligence	diligence	NOUN
issue-393	45	10	”	"	PUNCT
issue-393	45	11	has	have	VERB
issue-393	45	12	the	the	DET
issue-393	45	13	meaning	meaning	NOUN
issue-393	45	14	of	of	ADP
issue-393	45	15	“	"	PUNCT
issue-393	45	16	ensuring	ensure	VERB
issue-393	45	17	due	due	ADJ
issue-393	45	18	diligence	diligence	NOUN
issue-393	45	19	”	"	PUNCT
issue-393	45	20	.	.	PUNCT
issue-393	46	1	for	for	ADP
issue-393	46	2	the	the	DET
issue-393	46	3	first	first	ADJ
issue-393	46	4	time	time	NOUN
issue-393	46	5	,	,	PUNCT
issue-393	46	6	this	this	DET
issue-393	46	7	concept	concept	NOUN
issue-393	46	8	appears	appear	VERB
issue-393	46	9	in	in	ADP
issue-393	46	10	the	the	DET
issue-393	46	11	us	us	PROPN
issue-393	46	12	securities	securities	PROPN
issue-393	46	13	act	act	NOUN
issue-393	46	14	of	of	ADP
issue-393	46	15	1933	1933	NUM
issue-393	46	16	(	(	PUNCT
issue-393	46	17	sec	sec	PROPN
issue-393	46	18	)	)	PUNCT
issue-393	46	19	.	.	PUNCT
issue-393	47	1	the	the	DET
issue-393	47	2	due	due	ADJ
issue-393	47	3	diligence	diligence	NOUN
issue-393	47	4	was	be	AUX
issue-393	47	5	understood	understand	VERB
issue-393	47	6	then	then	ADV
issue-393	47	7	as	as	ADP
issue-393	47	8	the	the	DET
issue-393	47	9	method	method	NOUN
issue-393	47	10	of	of	ADP
issue-393	47	11	disclosing	disclose	VERB
issue-393	47	12	information	information	NOUN
issue-393	47	13	by	by	ADP
issue-393	47	14	the	the	DET
issue-393	47	15	broker	broker	NOUN
issue-393	47	16	to	to	ADP
issue-393	47	17	the	the	DET
issue-393	47	18	investor	investor	NOUN
issue-393	47	19	about	about	ADP
issue-393	47	20	the	the	DET
issue-393	47	21	company	company	NOUN
issue-393	47	22	whose	whose	DET
issue-393	47	23	shares	share	NOUN
issue-393	47	24	were	be	AUX
issue-393	47	25	sold	sell	VERB
issue-393	47	26	on	on	ADP
issue-393	47	27	the	the	DET
issue-393	47	28	stock	stock	NOUN
issue-393	47	29	exchange	exchange	NOUN
issue-393	47	30	.	.	PUNCT
issue-393	48	1	later	later	ADV
issue-393	48	2	a	a	DET
issue-393	48	3	community	community	NOUN
issue-393	48	4	of	of	ADP
issue-393	48	5	brokers	broker	NOUN
issue-393	48	6	was	be	AUX
issue-393	48	7	formed	form	VERB
issue-393	48	8	,	,	PUNCT
issue-393	48	9	which	which	PRON
issue-393	48	10	conducted	conduct	VERB
issue-393	48	11	a	a	DET
issue-393	48	12	procedure	procedure	NOUN
issue-393	48	13	on	on	ADP
issue-393	48	14	a	a	DET
issue-393	48	15	permanent	permanent	ADJ
issue-393	48	16	basis	basis	NOUN
issue-393	48	17	for	for	ADP
issue-393	48	18	the	the	DET
issue-393	48	19	sale	sale	NOUN
issue-393	48	20	of	of	ADP
issue-393	48	21	securities	security	NOUN
issue-393	48	22	.	.	PUNCT
issue-393	49	1	nevertheless	nevertheless	ADV
issue-393	49	2	,	,	PUNCT
issue-393	49	3	the	the	DET
issue-393	49	4	term	term	NOUN
issue-393	49	5	“	"	PUNCT
issue-393	49	6	due	due	ADJ
issue-393	49	7	diligence	diligence	NOUN
issue-393	49	8	”	"	PUNCT
issue-393	49	9	was	be	AUX
issue-393	49	10	not	not	PART
issue-393	49	11	clearly	clearly	ADV
issue-393	49	12	defined	define	VERB
issue-393	49	13	,	,	PUNCT
issue-393	49	14	because	because	SCONJ
issue-393	49	15	of	of	ADP
issue-393	49	16	the	the	DET
issue-393	49	17	impossibility	impossibility	NOUN
issue-393	49	18	of	of	ADP
issue-393	49	19	establishing	establish	VERB
issue-393	49	20	common	common	ADJ
issue-393	49	21	requirements	requirement	NOUN
issue-393	49	22	for	for	ADP
issue-393	49	23	the	the	DET
issue-393	49	24	task	task	NOUN
issue-393	49	25	for	for	ADP
issue-393	49	26	different	different	ADJ
issue-393	49	27	companies	company	NOUN
issue-393	49	28	(	(	PUNCT
issue-393	49	29	spedding	spedde	VERB
issue-393	49	30	,	,	PUNCT
issue-393	49	31	2009	2009	NUM
issue-393	49	32	)	)	PUNCT
issue-393	49	33	.	.	PUNCT
issue-393	50	1	the	the	DET
issue-393	50	2	due	due	ADJ
issue-393	50	3	diligence	diligence	NOUN
issue-393	50	4	acquired	acquire	VERB
issue-393	50	5	a	a	DET
issue-393	50	6	wide	wide	ADJ
issue-393	50	7	range	range	NOUN
issue-393	50	8	of	of	ADP
issue-393	50	9	use	use	NOUN
issue-393	50	10	in	in	ADP
issue-393	50	11	the	the	DET
issue-393	50	12	banking	banking	NOUN
issue-393	50	13	sector	sector	NOUN
issue-393	50	14	in	in	ADP
issue-393	50	15	the	the	DET
issue-393	50	16	1970s	1970	NOUN
issue-393	50	17	.	.	PUNCT
issue-393	51	1	at	at	ADP
issue-393	51	2	that	that	DET
issue-393	51	3	time	time	NOUN
issue-393	51	4	,	,	PUNCT
issue-393	51	5	modern	modern	ADJ
issue-393	51	6	standards	standard	NOUN
issue-393	51	7	for	for	ADP
issue-393	51	8	due	due	ADJ
issue-393	51	9	diligence	diligence	NOUN
issue-393	51	10	were	be	AUX
issue-393	51	11	developed	develop	VERB
issue-393	51	12	and	and	CCONJ
issue-393	51	13	implemented	implement	VERB
issue-393	51	14	in	in	ADP
issue-393	51	15	switzerland	switzerland	PROPN
issue-393	51	16	.	.	PUNCT
issue-393	52	1	the	the	DET
issue-393	52	2	goal	goal	NOUN
issue-393	52	3	of	of	ADP
issue-393	52	4	introducing	introduce	VERB
issue-393	52	5	such	such	ADJ
issue-393	52	6	standards	standard	NOUN
issue-393	52	7	was	be	AUX
issue-393	52	8	the	the	DET
issue-393	52	9	desire	desire	NOUN
issue-393	52	10	to	to	PART
issue-393	52	11	avoid	avoid	VERB
issue-393	52	12	rigid	rigid	ADJ
issue-393	52	13	government	government	NOUN
issue-393	52	14	regulation	regulation	NOUN
issue-393	52	15	and	and	CCONJ
issue-393	52	16	control	control	NOUN
issue-393	52	17	over	over	ADP
issue-393	52	18	the	the	DET
issue-393	52	19	banking	banking	NOUN
issue-393	52	20	sector	sector	NOUN
issue-393	52	21	.	.	PUNCT
issue-393	53	1	in	in	ADP
issue-393	53	2	1977	1977	NUM
issue-393	53	3	,	,	PUNCT
issue-393	53	4	swiss	swiss	ADJ
issue-393	53	5	banks	bank	NOUN
issue-393	53	6	signed	sign	VERB
issue-393	53	7	the	the	DET
issue-393	53	8	agreement	agreement	NOUN
issue-393	53	9	on	on	ADP
issue-393	53	10	the	the	DET
issue-393	53	11	swiss	swiss	ADJ
issue-393	53	12	banks	bank	NOUN
issue-393	53	13	’	'	PUNCT
issue-393	53	14	code	code	NOUN
issue-393	53	15	of	of	ADP
issue-393	53	16	conduct	conduct	NOUN
issue-393	53	17	with	with	ADP
issue-393	53	18	regard	regard	NOUN
issue-393	53	19	to	to	ADP
issue-393	53	20	the	the	DET
issue-393	53	21	exercise	exercise	NOUN
issue-393	53	22	of	of	ADP
issue-393	53	23	due	due	ADJ
issue-393	53	24	diligence	diligence	NOUN
issue-393	53	25	,	,	PUNCT
issue-393	53	26	which	which	PRON
issue-393	53	27	defined	define	VERB
issue-393	53	28	a	a	DET
issue-393	53	29	unified	unified	ADJ
issue-393	53	30	methodology	methodology	NOUN
issue-393	53	31	for	for	ADP
issue-393	53	32	obtaining	obtain	VERB
issue-393	53	33	and	and	CCONJ
issue-393	53	34	storing	store	VERB
issue-393	53	35	data	datum	NOUN
issue-393	53	36	about	about	ADP
issue-393	53	37	clients	client	NOUN
issue-393	53	38	wishing	wish	VERB
issue-393	53	39	to	to	PART
issue-393	53	40	open	open	VERB
issue-393	53	41	accounts	account	NOUN
issue-393	53	42	and	and	CCONJ
issue-393	53	43	continue	continue	VERB
issue-393	53	44	to	to	PART
issue-393	53	45	be	be	AUX
issue-393	53	46	served	serve	VERB
issue-393	53	47	at	at	ADP
issue-393	53	48	these	these	DET
issue-393	53	49	banking	banking	NOUN
issue-393	53	50	institutions	institution	NOUN
issue-393	53	51	(	(	PUNCT
issue-393	53	52	dunant	dunant	NOUN
issue-393	53	53	,	,	PUNCT
issue-393	53	54	1988	1988	NUM
issue-393	53	55	)	)	PUNCT
issue-393	53	56	.	.	PUNCT
issue-393	54	1	in	in	ADP
issue-393	54	2	the	the	DET
issue-393	54	3	1990s	1990	NOUN
issue-393	54	4	,	,	PUNCT
issue-393	54	5	the	the	DET
issue-393	54	6	integration	integration	NOUN
issue-393	54	7	of	of	ADP
issue-393	54	8	enterprises	enterprise	NOUN
issue-393	54	9	was	be	AUX
issue-393	54	10	vital	vital	ADJ
issue-393	54	11	for	for	ADP
issue-393	54	12	stability	stability	NOUN
issue-393	54	13	in	in	ADP
issue-393	54	14	a	a	DET
issue-393	54	15	dynamic	dynamic	ADJ
issue-393	54	16	and	and	CCONJ
issue-393	54	17	uncertain	uncertain	ADJ
issue-393	54	18	environment	environment	NOUN
issue-393	54	19	in	in	ADP
issue-393	54	20	the	the	DET
issue-393	54	21	united	united	PROPN
issue-393	54	22	states	states	PROPN
issue-393	54	23	.	.	PUNCT
issue-393	55	1	in	in	ADP
issue-393	55	2	such	such	ADJ
issue-393	55	3	circumstances	circumstance	NOUN
issue-393	55	4	,	,	PUNCT
issue-393	55	5	it	it	PRON
issue-393	55	6	is	be	AUX
issue-393	55	7	necessary	necessary	ADJ
issue-393	55	8	to	to	PART
issue-393	55	9	obtain	obtain	VERB
issue-393	55	10	information	information	NOUN
issue-393	55	11	for	for	ADP
issue-393	55	12	making	make	VERB
issue-393	55	13	investment	investment	NOUN
issue-393	55	14	decisions	decision	NOUN
issue-393	55	15	.	.	PUNCT
issue-393	56	1	but	but	CCONJ
issue-393	56	2	at	at	ADP
issue-393	56	3	that	that	DET
issue-393	56	4	time	time	NOUN
issue-393	56	5	,	,	PUNCT
issue-393	56	6	buyers	buyer	NOUN
issue-393	56	7	were	be	AUX
issue-393	56	8	not	not	PART
issue-393	56	9	in	in	ADP
issue-393	56	10	a	a	DET
issue-393	56	11	position	position	NOUN
issue-393	56	12	to	to	PART
issue-393	56	13	implement	implement	VERB
issue-393	56	14	the	the	DET
issue-393	56	15	due	due	ADJ
issue-393	56	16	diligence	diligence	NOUN
issue-393	56	17	procedure	procedure	NOUN
issue-393	56	18	,	,	PUNCT
issue-393	56	19	because	because	SCONJ
issue-393	56	20	it	it	PRON
issue-393	56	21	required	require	VERB
issue-393	56	22	time	time	NOUN
issue-393	56	23	and	and	CCONJ
issue-393	56	24	access	access	NOUN
issue-393	56	25	to	to	ADP
issue-393	56	26	the	the	DET
issue-393	56	27	required	required	ADJ
issue-393	56	28	information	information	NOUN
issue-393	56	29	.	.	PUNCT
issue-393	57	1	the	the	DET
issue-393	57	2	spread	spread	NOUN
issue-393	57	3	of	of	ADP
issue-393	57	4	this	this	DET
issue-393	57	5	procedure	procedure	NOUN
issue-393	57	6	was	be	AUX
issue-393	57	7	due	due	ADJ
issue-393	57	8	to	to	ADP
issue-393	57	9	the	the	DET
issue-393	57	10	sarbanesoxley	sarbanesoxley	PROPN
issue-393	57	11	act	act	NOUN
issue-393	57	12	of	of	ADP
issue-393	57	13	2002	2002	NUM
issue-393	57	14	,	,	PUNCT
issue-393	57	15	which	which	PRON
issue-393	57	16	created	create	VERB
issue-393	57	17	a	a	DET
issue-393	57	18	new	new	ADJ
issue-393	57	19	mode	mode	NOUN
issue-393	57	20	of	of	ADP
issue-393	57	21	control	control	NOUN
issue-393	57	22	and	and	CCONJ
issue-393	57	23	regulation	regulation	NOUN
issue-393	57	24	of	of	ADP
issue-393	57	25	financial	financial	ADJ
issue-393	57	26	activities	activity	NOUN
issue-393	57	27	,	,	PUNCT
issue-393	57	28	and	and	CCONJ
issue-393	57	29	there	there	PRON
issue-393	57	30	were	be	VERB
issue-393	57	31	significant	significant	ADJ
issue-393	57	32	changes	change	NOUN
issue-393	57	33	in	in	ADP
issue-393	57	34	the	the	DET
issue-393	57	35	management	management	NOUN
issue-393	57	36	and	and	CCONJ
issue-393	57	37	disclosure	disclosure	NOUN
issue-393	57	38	requirements	requirement	NOUN
issue-393	57	39	of	of	ADP
issue-393	57	40	the	the	DET
issue-393	57	41	issuer	issuer	NOUN
issue-393	57	42	.	.	PUNCT
issue-393	58	1	subsequently	subsequently	ADV
issue-393	58	2	,	,	PUNCT
issue-393	58	3	in	in	ADP
issue-393	58	4	the	the	DET
issue-393	58	5	process	process	NOUN
issue-393	58	6	of	of	ADP
issue-393	58	7	mergers	merger	NOUN
issue-393	58	8	and	and	CCONJ
issue-393	58	9	acquisitions	acquisition	NOUN
issue-393	58	10	,	,	PUNCT
issue-393	58	11	the	the	DET
issue-393	58	12	buyer	buyer	NOUN
issue-393	58	13	was	be	AUX
issue-393	58	14	given	give	VERB
issue-393	58	15	full	full	ADJ
issue-393	58	16	and	and	CCONJ
issue-393	58	17	free	free	ADJ
issue-393	58	18	access	access	NOUN
issue-393	58	19	to	to	ADP
issue-393	58	20	information	information	NOUN
issue-393	58	21	during	during	ADP
issue-393	58	22	the	the	DET
issue-393	58	23	due	due	ADJ
issue-393	58	24	diligence	diligence	NOUN
issue-393	58	25	(	(	PUNCT
issue-393	58	26	nigh	nigh	ADV
issue-393	58	27	john	john	PROPN
issue-393	58	28	,	,	PUNCT
issue-393	58	29	2004	2004	NUM
issue-393	58	30	)	)	PUNCT
issue-393	58	31	.	.	PUNCT
issue-393	59	1	it	it	PRON
issue-393	59	2	is	be	AUX
issue-393	59	3	thanks	thank	NOUN
issue-393	59	4	to	to	ADP
issue-393	59	5	these	these	DET
issue-393	59	6	changes	change	NOUN
issue-393	59	7	that	that	SCONJ
issue-393	59	8	the	the	DET
issue-393	59	9	due	due	ADJ
issue-393	59	10	diligence	diligence	NOUN
issue-393	59	11	procedure	procedure	NOUN
issue-393	59	12	came	come	VERB
issue-393	59	13	from	from	ADP
issue-393	59	14	the	the	DET
issue-393	59	15	banking	banking	NOUN
issue-393	59	16	sector	sector	NOUN
issue-393	59	17	to	to	ADP
issue-393	59	18	modern	modern	ADJ
issue-393	59	19	business	business	NOUN
issue-393	59	20	.	.	PUNCT
issue-393	60	1	it	it	PRON
issue-393	60	2	represents	represent	VERB
issue-393	60	3	a	a	DET
issue-393	60	4	stage	stage	NOUN
issue-393	60	5	of	of	ADP
issue-393	60	6	the	the	DET
issue-393	60	7	investment	investment	NOUN
issue-393	60	8	process	process	NOUN
issue-393	60	9	,	,	PUNCT
issue-393	60	10	which	which	PRON
issue-393	60	11	includes	include	VERB
issue-393	60	12	a	a	DET
issue-393	60	13	comprehensive	comprehensive	ADJ
issue-393	60	14	analysis	analysis	NOUN
issue-393	60	15	of	of	ADP
issue-393	60	16	the	the	DET
issue-393	60	17	baltic	baltic	ADJ
issue-393	60	18	journal	journal	PROPN
issue-393	60	19	of	of	ADP
issue-393	60	20	economic	economic	ADJ
issue-393	60	21	studies	study	NOUN
issue-393	60	22	143	143	NUM
issue-393	60	23	vol	vol	NOUN
issue-393	60	24	.	.	PROPN
issue-393	61	1	4	4	NUM
issue-393	61	2	,	,	PUNCT
issue-393	61	3	no	no	INTJ
issue-393	61	4	.	.	NOUN
issue-393	61	5	2	2	NUM
issue-393	61	6	,	,	PUNCT
issue-393	61	7	2018	2018	NUM
issue-393	61	8	company	company	NOUN
issue-393	61	9	’s	’s	PART
issue-393	61	10	activities	activity	NOUN
issue-393	61	11	from	from	ADP
issue-393	61	12	the	the	DET
issue-393	61	13	point	point	NOUN
issue-393	61	14	of	of	ADP
issue-393	61	15	view	view	NOUN
issue-393	61	16	of	of	ADP
issue-393	61	17	financial	financial	ADJ
issue-393	61	18	analysts	analyst	NOUN
issue-393	61	19	,	,	PUNCT
issue-393	61	20	auditors	auditor	NOUN
issue-393	61	21	,	,	PUNCT
issue-393	61	22	and	and	CCONJ
issue-393	61	23	lawyers	lawyer	NOUN
issue-393	61	24	.	.	PUNCT
issue-393	62	1	to	to	ADP
issue-393	62	2	date	date	NOUN
issue-393	62	3	,	,	PUNCT
issue-393	62	4	there	there	PRON
issue-393	62	5	is	be	VERB
issue-393	62	6	no	no	DET
issue-393	62	7	scientifically	scientifically	ADV
issue-393	62	8	substantiated	substantiate	VERB
issue-393	62	9	definition	definition	NOUN
issue-393	62	10	of	of	ADP
issue-393	62	11	the	the	DET
issue-393	62	12	concept	concept	NOUN
issue-393	62	13	of	of	ADP
issue-393	62	14	due	due	ADJ
issue-393	62	15	diligence	diligence	NOUN
issue-393	62	16	which	which	PRON
issue-393	62	17	,	,	PUNCT
issue-393	62	18	in	in	ADP
issue-393	62	19	our	our	PRON
issue-393	62	20	opinion	opinion	NOUN
issue-393	62	21	,	,	PUNCT
issue-393	62	22	is	be	AUX
issue-393	62	23	due	due	ADJ
issue-393	62	24	to	to	ADP
issue-393	62	25	the	the	DET
issue-393	62	26	peculiarities	peculiarity	NOUN
issue-393	62	27	of	of	ADP
issue-393	62	28	carrying	carry	VERB
issue-393	62	29	out	out	ADP
issue-393	62	30	this	this	DET
issue-393	62	31	procedure	procedure	NOUN
issue-393	62	32	in	in	ADP
issue-393	62	33	accordance	accordance	NOUN
issue-393	62	34	with	with	ADP
issue-393	62	35	each	each	DET
issue-393	62	36	task	task	NOUN
issue-393	62	37	.	.	PUNCT
issue-393	63	1	the	the	DET
issue-393	63	2	study	study	NOUN
issue-393	63	3	of	of	ADP
issue-393	63	4	the	the	DET
issue-393	63	5	above	above	ADV
issue-393	63	6	-	-	PUNCT
issue-393	63	7	mentioned	mention	VERB
issue-393	63	8	approaches	approach	NOUN
issue-393	63	9	to	to	ADP
issue-393	63	10	the	the	DET
issue-393	63	11	interpretation	interpretation	NOUN
issue-393	63	12	of	of	ADP
issue-393	63	13	the	the	DET
issue-393	63	14	concept	concept	NOUN
issue-393	63	15	of	of	ADP
issue-393	63	16	due	due	ADJ
issue-393	63	17	diligence	diligence	NOUN
issue-393	63	18	has	have	AUX
issue-393	63	19	enabled	enable	VERB
issue-393	63	20	us	we	PRON
issue-393	63	21	to	to	PART
issue-393	63	22	clarify	clarify	VERB
issue-393	63	23	this	this	DET
issue-393	63	24	concept	concept	NOUN
issue-393	63	25	.	.	PUNCT
issue-393	64	1	thus	thus	ADV
issue-393	64	2	,	,	PUNCT
issue-393	64	3	under	under	ADP
issue-393	64	4	the	the	DET
issue-393	64	5	due	due	ADJ
issue-393	64	6	diligence	diligence	NOUN
issue-393	64	7	,	,	PUNCT
issue-393	64	8	we	we	PRON
issue-393	64	9	propose	propose	VERB
issue-393	64	10	to	to	PART
issue-393	64	11	understand	understand	VERB
issue-393	64	12	the	the	DET
issue-393	64	13	procedure	procedure	NOUN
issue-393	64	14	for	for	ADP
issue-393	64	15	carrying	carry	VERB
issue-393	64	16	out	out	ADP
issue-393	64	17	a	a	DET
issue-393	64	18	comprehensive	comprehensive	ADJ
issue-393	64	19	examination	examination	NOUN
issue-393	64	20	of	of	ADP
issue-393	64	21	an	an	DET
issue-393	64	22	investment	investment	NOUN
issue-393	64	23	agreement	agreement	NOUN
issue-393	64	24	in	in	ADP
issue-393	64	25	the	the	DET
issue-393	64	26	framework	framework	NOUN
issue-393	64	27	of	of	ADP
issue-393	64	28	making	make	VERB
issue-393	64	29	a	a	DET
issue-393	64	30	decision	decision	NOUN
issue-393	64	31	on	on	ADP
issue-393	64	32	effective	effective	ADJ
issue-393	64	33	investment	investment	NOUN
issue-393	64	34	of	of	ADP
issue-393	64	35	capital	capital	NOUN
issue-393	64	36	by	by	ADP
issue-393	64	37	minimizing	minimize	VERB
issue-393	64	38	risks	risk	NOUN
issue-393	64	39	in	in	ADP
issue-393	64	40	order	order	NOUN
issue-393	64	41	to	to	PART
issue-393	64	42	preserve	preserve	VERB
issue-393	64	43	this	this	DET
issue-393	64	44	capital	capital	NOUN
issue-393	64	45	and	and	CCONJ
issue-393	64	46	its	its	PRON
issue-393	64	47	potential	potential	ADJ
issue-393	64	48	future	future	ADJ
issue-393	64	49	increase	increase	NOUN
issue-393	64	50	.	.	PUNCT
issue-393	65	1	the	the	DET
issue-393	65	2	classic	classic	ADJ
issue-393	65	3	classification	classification	NOUN
issue-393	65	4	of	of	ADP
issue-393	65	5	due	due	ADJ
issue-393	65	6	diligence	diligence	NOUN
issue-393	65	7	is	be	AUX
issue-393	65	8	presented	present	VERB
issue-393	65	9	in	in	ADP
issue-393	65	10	fig	fig	NOUN
issue-393	65	11	.	.	PUNCT
issue-393	66	1	1	1	NUM
issue-393	66	2	.	.	X
issue-393	66	3	although	although	SCONJ
issue-393	66	4	the	the	DET
issue-393	66	5	due	due	ADJ
issue-393	66	6	diligence	diligence	NOUN
issue-393	66	7	procedure	procedure	NOUN
issue-393	66	8	involves	involve	VERB
issue-393	66	9	undertaking	undertake	VERB
issue-393	66	10	a	a	DET
issue-393	66	11	comprehensive	comprehensive	ADJ
issue-393	66	12	analysis	analysis	NOUN
issue-393	66	13	of	of	ADP
issue-393	66	14	the	the	DET
issue-393	66	15	company	company	NOUN
issue-393	66	16	’s	’s	PART
issue-393	66	17	activity	activity	NOUN
issue-393	66	18	,	,	PUNCT
issue-393	66	19	sometimes	sometimes	ADV
issue-393	66	20	the	the	DET
issue-393	66	21	concept	concept	NOUN
issue-393	66	22	of	of	ADP
issue-393	66	23	due	due	ADJ
issue-393	66	24	diligence	diligence	NOUN
issue-393	66	25	is	be	AUX
issue-393	66	26	understood	understand	VERB
issue-393	66	27	as	as	ADP
issue-393	66	28	a	a	DET
issue-393	66	29	perfect	perfect	ADJ
issue-393	66	30	analysis	analysis	NOUN
issue-393	66	31	and	and	CCONJ
issue-393	66	32	study	study	NOUN
issue-393	66	33	of	of	ADP
issue-393	66	34	only	only	ADV
issue-393	66	35	a	a	DET
issue-393	66	36	separate	separate	ADJ
issue-393	66	37	component	component	NOUN
issue-393	66	38	of	of	ADP
issue-393	66	39	the	the	DET
issue-393	66	40	company	company	NOUN
issue-393	66	41	’s	’s	PART
issue-393	66	42	activities	activity	NOUN
issue-393	66	43	.	.	PUNCT
issue-393	67	1	this	this	PRON
issue-393	67	2	is	be	AUX
issue-393	67	3	due	due	ADJ
issue-393	67	4	to	to	ADP
issue-393	67	5	the	the	DET
issue-393	67	6	division	division	NOUN
issue-393	67	7	of	of	ADP
issue-393	67	8	the	the	DET
issue-393	67	9	procedure	procedure	NOUN
issue-393	67	10	into	into	ADP
issue-393	67	11	species	specie	NOUN
issue-393	67	12	,	,	PUNCT
issue-393	67	13	according	accord	VERB
issue-393	67	14	to	to	ADP
issue-393	67	15	the	the	DET
issue-393	67	16	key	key	ADJ
issue-393	67	17	direction	direction	NOUN
issue-393	67	18	of	of	ADP
issue-393	67	19	the	the	DET
issue-393	67	20	implementation	implementation	NOUN
issue-393	67	21	.	.	PUNCT
issue-393	68	1	we	we	PRON
issue-393	68	2	affirm	affirm	VERB
issue-393	68	3	that	that	SCONJ
issue-393	68	4	the	the	DET
issue-393	68	5	main	main	ADJ
issue-393	68	6	purpose	purpose	NOUN
issue-393	68	7	of	of	ADP
issue-393	68	8	the	the	DET
issue-393	68	9	due	due	ADJ
issue-393	68	10	diligence	diligence	NOUN
issue-393	68	11	procedure	procedure	NOUN
issue-393	68	12	is	be	AUX
issue-393	68	13	to	to	PART
issue-393	68	14	provide	provide	VERB
issue-393	68	15	the	the	DET
issue-393	68	16	investor	investor	NOUN
issue-393	68	17	with	with	ADP
issue-393	68	18	a	a	DET
issue-393	68	19	complete	complete	ADJ
issue-393	68	20	picture	picture	NOUN
issue-393	68	21	of	of	ADP
issue-393	68	22	the	the	DET
issue-393	68	23	real	real	ADJ
issue-393	68	24	financial	financial	ADJ
issue-393	68	25	situation	situation	NOUN
issue-393	68	26	of	of	ADP
issue-393	68	27	the	the	DET
issue-393	68	28	investment	investment	NOUN
issue-393	68	29	object	object	NOUN
issue-393	68	30	and	and	CCONJ
issue-393	68	31	minimize	minimize	VERB
issue-393	68	32	the	the	DET
issue-393	68	33	existing	exist	VERB
issue-393	68	34	risks	risk	NOUN
issue-393	68	35	of	of	ADP
issue-393	68	36	transactions	transaction	NOUN
issue-393	68	37	when	when	SCONJ
issue-393	68	38	making	make	VERB
issue-393	68	39	a	a	DET
issue-393	68	40	decision	decision	NOUN
issue-393	68	41	on	on	ADP
issue-393	68	42	investing	invest	VERB
issue-393	68	43	capital	capital	NOUN
issue-393	68	44	.	.	PUNCT
issue-393	69	1	3	3	X
issue-393	69	2	.	.	X
issue-393	69	3	the	the	DET
issue-393	69	4	main	main	ADJ
issue-393	69	5	differences	difference	NOUN
issue-393	69	6	between	between	ADP
issue-393	69	7	forensic	forensic	ADJ
issue-393	69	8	audit	audit	NOUN
issue-393	69	9	and	and	CCONJ
issue-393	69	10	audit	audit	NOUN
issue-393	69	11	in	in	ADP
issue-393	69	12	ukraine	ukraine	NOUN
issue-393	69	13	,	,	PUNCT
issue-393	69	14	due	due	ADJ
issue-393	69	15	diligence	diligence	NOUN
issue-393	69	16	is	be	AUX
issue-393	69	17	at	at	ADP
issue-393	69	18	the	the	DET
issue-393	69	19	stage	stage	NOUN
issue-393	69	20	of	of	ADP
issue-393	69	21	development	development	NOUN
issue-393	69	22	.	.	PUNCT
issue-393	70	1	in	in	ADP
issue-393	70	2	spite	spite	NOUN
issue-393	70	3	of	of	ADP
issue-393	70	4	the	the	DET
issue-393	70	5	growing	grow	VERB
issue-393	70	6	demand	demand	NOUN
issue-393	70	7	for	for	ADP
issue-393	70	8	this	this	DET
issue-393	70	9	service	service	NOUN
issue-393	70	10	,	,	PUNCT
issue-393	70	11	due	due	ADP
issue-393	70	12	to	to	ADP
issue-393	70	13	the	the	DET
issue-393	70	14	expansion	expansion	NOUN
issue-393	70	15	of	of	ADP
issue-393	70	16	domestic	domestic	ADJ
issue-393	70	17	enterprises	enterprise	NOUN
issue-393	70	18	to	to	ADP
issue-393	70	19	international	international	ADJ
issue-393	70	20	capital	capital	NOUN
issue-393	70	21	markets	market	NOUN
issue-393	70	22	and	and	CCONJ
issue-393	70	23	current	current	ADJ
issue-393	70	24	mergers	merger	NOUN
issue-393	70	25	and	and	CCONJ
issue-393	70	26	acquisitions	acquisition	NOUN
issue-393	70	27	,	,	PUNCT
issue-393	70	28	due	due	ADJ
issue-393	70	29	diligence	diligence	NOUN
issue-393	70	30	has	have	VERB
issue-393	70	31	significant	significant	ADJ
issue-393	70	32	problems	problem	NOUN
issue-393	70	33	in	in	ADP
issue-393	70	34	its	its	PRON
issue-393	70	35	implementation	implementation	NOUN
issue-393	70	36	in	in	ADP
issue-393	70	37	our	our	PRON
issue-393	70	38	country	country	NOUN
issue-393	70	39	.	.	PUNCT
issue-393	71	1	to	to	ADP
issue-393	71	2	date	date	NOUN
issue-393	71	3	,	,	PUNCT
issue-393	71	4	in	in	ADP
issue-393	71	5	the	the	DET
issue-393	71	6	law	law	NOUN
issue-393	71	7	of	of	ADP
issue-393	71	8	ukraine	ukraine	NOUN
issue-393	71	9	“	"	PUNCT
issue-393	71	10	on	on	ADP
issue-393	71	11	auditing	audit	VERB
issue-393	71	12	”	"	PUNCT
issue-393	71	13	a	a	DET
issue-393	71	14	comprehensive	comprehensive	ADJ
issue-393	71	15	examination	examination	NOUN
issue-393	71	16	of	of	ADP
issue-393	71	17	the	the	DET
issue-393	71	18	object	object	NOUN
issue-393	71	19	of	of	ADP
issue-393	71	20	investment	investment	NOUN
issue-393	71	21	“	"	PUNCT
issue-393	71	22	due	due	ADJ
issue-393	71	23	diligence	diligence	NOUN
issue-393	71	24	”	"	PUNCT
issue-393	71	25	(	(	PUNCT
issue-393	71	26	as	as	ADP
issue-393	71	27	a	a	DET
issue-393	71	28	form	form	NOUN
issue-393	71	29	of	of	ADP
issue-393	71	30	services	service	NOUN
issue-393	71	31	)	)	PUNCT
issue-393	71	32	is	be	AUX
issue-393	71	33	not	not	PART
issue-393	71	34	officially	officially	ADV
issue-393	71	35	envisaged	envisage	VERB
issue-393	71	36	.	.	PUNCT
issue-393	72	1	despite	despite	SCONJ
issue-393	72	2	the	the	DET
issue-393	72	3	generally	generally	ADV
issue-393	72	4	accepted	accept	VERB
issue-393	72	5	world	world	NOUN
issue-393	72	6	principles	principle	NOUN
issue-393	72	7	of	of	ADP
issue-393	72	8	due	due	ADJ
issue-393	72	9	diligence	diligence	NOUN
issue-393	72	10	,	,	PUNCT
issue-393	72	11	they	they	PRON
issue-393	72	12	are	be	AUX
issue-393	72	13	not	not	PART
issue-393	72	14	standardized	standardize	VERB
issue-393	72	15	in	in	ADP
issue-393	72	16	our	our	PRON
issue-393	72	17	country	country	NOUN
issue-393	72	18	.	.	PUNCT
issue-393	73	1	in	in	ADP
issue-393	73	2	addition	addition	NOUN
issue-393	73	3	,	,	PUNCT
issue-393	73	4	there	there	PRON
issue-393	73	5	is	be	VERB
issue-393	73	6	almost	almost	ADV
issue-393	73	7	no	no	DET
issue-393	73	8	scientific	scientific	ADJ
issue-393	73	9	literature	literature	NOUN
issue-393	73	10	on	on	ADP
issue-393	73	11	this	this	DET
issue-393	73	12	issue	issue	NOUN
issue-393	73	13	.	.	PUNCT
issue-393	74	1	studying	study	VERB
issue-393	74	2	the	the	DET
issue-393	74	3	procedure	procedure	NOUN
issue-393	74	4	of	of	ADP
issue-393	74	5	due	due	ADJ
issue-393	74	6	diligence	diligence	NOUN
issue-393	74	7	,	,	PUNCT
issue-393	74	8	it	it	PRON
issue-393	74	9	can	can	AUX
issue-393	74	10	be	be	AUX
issue-393	74	11	associated	associate	VERB
issue-393	74	12	with	with	ADP
issue-393	74	13	an	an	DET
issue-393	74	14	audit	audit	NOUN
issue-393	74	15	.	.	PUNCT
issue-393	75	1	however	however	ADV
issue-393	75	2	,	,	PUNCT
issue-393	75	3	it	it	PRON
issue-393	75	4	is	be	AUX
issue-393	75	5	not	not	PART
issue-393	75	6	appropriate	appropriate	ADJ
issue-393	75	7	to	to	PART
issue-393	75	8	identify	identify	VERB
issue-393	75	9	the	the	DET
issue-393	75	10	categories	category	NOUN
issue-393	75	11	of	of	ADP
issue-393	75	12	“	"	PUNCT
issue-393	75	13	audit	audit	NOUN
issue-393	75	14	”	"	PUNCT
issue-393	75	15	and	and	CCONJ
issue-393	75	16	“	"	PUNCT
issue-393	75	17	due	due	ADJ
issue-393	75	18	diligence	diligence	NOUN
issue-393	75	19	”	"	PUNCT
issue-393	75	20	,	,	PUNCT
issue-393	75	21	since	since	SCONJ
issue-393	75	22	“	"	PUNCT
issue-393	75	23	due	due	ADJ
issue-393	75	24	diligence	diligence	NOUN
issue-393	75	25	”	"	PUNCT
issue-393	75	26	does	do	AUX
issue-393	75	27	not	not	PART
issue-393	75	28	offer	offer	VERB
issue-393	75	29	an	an	DET
issue-393	75	30	opinion	opinion	NOUN
issue-393	75	31	on	on	ADP
issue-393	75	32	financial	financial	ADJ
issue-393	75	33	statements	statement	NOUN
issue-393	75	34	,	,	PUNCT
issue-393	75	35	as	as	SCONJ
issue-393	75	36	audit	audit	NOUN
issue-393	75	37	does	do	VERB
issue-393	75	38	.	.	PUNCT
issue-393	76	1	the	the	DET
issue-393	76	2	main	main	ADJ
issue-393	76	3	purpose	purpose	NOUN
issue-393	76	4	of	of	ADP
issue-393	76	5	this	this	DET
issue-393	76	6	check	check	NOUN
issue-393	76	7	is	be	AUX
issue-393	76	8	to	to	PART
issue-393	76	9	collect	collect	VERB
issue-393	76	10	information	information	NOUN
issue-393	76	11	about	about	ADP
issue-393	76	12	the	the	DET
issue-393	76	13	investment	investment	NOUN
issue-393	76	14	object	object	NOUN
issue-393	76	15	and	and	CCONJ
issue-393	76	16	conduct	conduct	VERB
issue-393	76	17	procedures	procedure	NOUN
issue-393	76	18	for	for	ADP
issue-393	76	19	assessing	assess	VERB
issue-393	76	20	the	the	DET
issue-393	76	21	potential	potential	ADJ
issue-393	76	22	risks	risk	NOUN
issue-393	76	23	associated	associate	VERB
issue-393	76	24	with	with	ADP
issue-393	76	25	it	it	PRON
issue-393	76	26	.	.	PUNCT
issue-393	77	1	table	table	NOUN
issue-393	77	2	1	1	NUM
issue-393	77	3	summarizes	summarize	NOUN
issue-393	77	4	the	the	DET
issue-393	77	5	main	main	ADJ
issue-393	77	6	differences	difference	NOUN
issue-393	77	7	between	between	ADP
issue-393	77	8	the	the	DET
issue-393	77	9	audit	audit	NOUN
issue-393	77	10	and	and	CCONJ
issue-393	77	11	the	the	DET
issue-393	77	12	procedure	procedure	NOUN
issue-393	77	13	of	of	ADP
issue-393	77	14	due	due	ADJ
issue-393	77	15	diligence	diligence	NOUN
issue-393	77	16	.	.	PUNCT
issue-393	78	1	at	at	ADP
issue-393	78	2	the	the	DET
issue-393	78	3	same	same	ADJ
issue-393	78	4	time	time	NOUN
issue-393	78	5	,	,	PUNCT
issue-393	78	6	in	in	ADP
issue-393	78	7	the	the	DET
issue-393	78	8	absence	absence	NOUN
issue-393	78	9	of	of	ADP
issue-393	78	10	the	the	DET
issue-393	78	11	regulatory	regulatory	ADJ
issue-393	78	12	framework	framework	NOUN
issue-393	78	13	and	and	CCONJ
issue-393	78	14	regulation	regulation	NOUN
issue-393	78	15	of	of	ADP
issue-393	78	16	the	the	DET
issue-393	78	17	implementation	implementation	NOUN
issue-393	78	18	of	of	ADP
issue-393	78	19	the	the	DET
issue-393	78	20	due	due	ADJ
issue-393	78	21	diligence	diligence	NOUN
issue-393	78	22	procedure	procedure	NOUN
issue-393	78	23	by	by	ADP
issue-393	78	24	the	the	DET
issue-393	78	25	state	state	NOUN
issue-393	78	26	,	,	PUNCT
issue-393	78	27	the	the	DET
issue-393	78	28	demand	demand	NOUN
issue-393	78	29	for	for	ADP
issue-393	78	30	it	it	PRON
issue-393	78	31	exists	exist	VERB
issue-393	78	32	and	and	CCONJ
issue-393	78	33	the	the	DET
issue-393	78	34	customer	customer	NOUN
issue-393	78	35	expects	expect	VERB
issue-393	78	36	to	to	PART
issue-393	78	37	receive	receive	VERB
issue-393	78	38	a	a	DET
issue-393	78	39	full	full	ADJ
issue-393	78	40	and	and	CCONJ
issue-393	78	41	substantive	substantive	ADJ
issue-393	78	42	report	report	NOUN
issue-393	78	43	on	on	ADP
issue-393	78	44	the	the	DET
issue-393	78	45	results	result	NOUN
issue-393	78	46	of	of	ADP
issue-393	78	47	a	a	DET
issue-393	78	48	quality	quality	NOUN
issue-393	78	49	examination	examination	NOUN
issue-393	78	50	.	.	PUNCT
issue-393	79	1	that	that	PRON
issue-393	79	2	is	be	AUX
issue-393	79	3	why	why	SCONJ
issue-393	79	4	the	the	DET
issue-393	79	5	most	most	ADV
issue-393	79	6	often	often	ADV
issue-393	79	7	executives	executive	NOUN
issue-393	79	8	of	of	ADP
issue-393	79	9	such	such	ADJ
issue-393	79	10	expertise	expertise	NOUN
issue-393	79	11	are	be	AUX
issue-393	79	12	auditing	audit	VERB
issue-393	79	13	firms	firm	NOUN
issue-393	79	14	.	.	PUNCT
issue-393	80	1	the	the	DET
issue-393	80	2	due	due	ADJ
issue-393	80	3	diligence	diligence	NOUN
issue-393	80	4	procedure	procedure	NOUN
issue-393	80	5	can	can	AUX
issue-393	80	6	be	be	AUX
issue-393	80	7	considered	consider	VERB
issue-393	80	8	as	as	ADP
issue-393	80	9	an	an	DET
issue-393	80	10	assurance	assurance	NOUN
issue-393	80	11	engagement	engagement	NOUN
issue-393	80	12	.	.	PUNCT
issue-393	81	1	in	in	ADP
issue-393	81	2	accordance	accordance	NOUN
issue-393	81	3	with	with	ADP
issue-393	81	4	international	international	ADJ
issue-393	81	5	standard	standard	NOUN
issue-393	81	6	on	on	ADP
issue-393	81	7	assurance	assurance	NOUN
issue-393	81	8	engagements	engagement	NOUN
issue-393	81	9	(	(	PUNCT
issue-393	81	10	isae	isae	PROPN
issue-393	81	11	)	)	PUNCT
issue-393	81	12	“	"	PUNCT
issue-393	81	13	assurance	assurance	NOUN
issue-393	81	14	engagements	engagement	NOUN
issue-393	81	15	other	other	ADJ
issue-393	81	16	than	than	ADP
issue-393	81	17	audits	audits	NOUN
issue-393	81	18	or	or	CCONJ
issue-393	81	19	reviews	review	NOUN
issue-393	81	20	of	of	ADP
issue-393	81	21	historical	historical	ADJ
issue-393	81	22	financial	financial	ADJ
issue-393	81	23	information	information	NOUN
issue-393	81	24	”	"	PUNCT
issue-393	81	25	(	(	PUNCT
issue-393	81	26	hereinafter	hereinafter	NOUN
issue-393	81	27	referred	refer	VERB
issue-393	81	28	to	to	ADP
issue-393	81	29	as	as	ADP
issue-393	81	30	the	the	DET
issue-393	81	31	isae	isae	ADJ
issue-393	81	32	3000	3000	NUM
issue-393	81	33	)	)	PUNCT
issue-393	81	34	,	,	PUNCT
issue-393	81	35	the	the	DET
issue-393	81	36	assurance	assurance	NOUN
issue-393	81	37	engagements	engagement	NOUN
issue-393	81	38	include	include	VERB
issue-393	81	39	both	both	DET
issue-393	81	40	verification	verification	NOUN
issue-393	81	41	tasks	task	NOUN
issue-393	81	42	(	(	PUNCT
issue-393	81	43	where	where	SCONJ
issue-393	81	44	another	another	DET
issue-393	81	45	party	party	NOUN
issue-393	81	46	than	than	ADP
issue-393	81	47	a	a	DET
issue-393	81	48	practitioner	practitioner	NOUN
issue-393	81	49	measures	measure	NOUN
issue-393	81	50	or	or	CCONJ
issue-393	81	51	evaluates	evaluate	VERB
issue-393	81	52	the	the	DET
issue-393	81	53	subject	subject	NOUN
issue-393	81	54	of	of	ADP
issue-393	81	55	the	the	DET
issue-393	81	56	task	task	NOUN
issue-393	81	57	with	with	ADP
issue-393	81	58	respect	respect	NOUN
issue-393	81	59	to	to	ADP
issue-393	81	60	criteria	criterion	NOUN
issue-393	81	61	)	)	PUNCT
issue-393	81	62	,	,	PUNCT
issue-393	81	63	and	and	CCONJ
issue-393	81	64	direct	direct	ADJ
issue-393	81	65	tasks	task	NOUN
issue-393	81	66	(	(	PUNCT
issue-393	81	67	where	where	SCONJ
issue-393	81	68	the	the	DET
issue-393	81	69	practitioner	practitioner	NOUN
issue-393	81	70	measures	measure	NOUN
issue-393	81	71	or	or	CCONJ
issue-393	81	72	evaluates	evaluate	VERB
issue-393	81	73	the	the	DET
issue-393	81	74	subject	subject	NOUN
issue-393	81	75	of	of	ADP
issue-393	81	76	the	the	DET
issue-393	81	77	task	task	NOUN
issue-393	81	78	with	with	ADP
issue-393	81	79	respect	respect	NOUN
issue-393	81	80	to	to	ADP
issue-393	81	81	the	the	DET
issue-393	81	82	criteria	criterion	NOUN
issue-393	81	83	)	)	PUNCT
issue-393	81	84	.	.	PUNCT
issue-393	82	1	when	when	SCONJ
issue-393	82	2	performing	perform	VERB
issue-393	82	3	the	the	DET
issue-393	82	4	procedure	procedure	NOUN
issue-393	82	5	of	of	ADP
issue-393	82	6	due	due	ADJ
issue-393	82	7	diligence	diligence	NOUN
issue-393	82	8	,	,	PUNCT
issue-393	82	9	it	it	PRON
issue-393	82	10	is	be	AUX
issue-393	82	11	advisable	advisable	ADJ
issue-393	82	12	to	to	PART
issue-393	82	13	follow	follow	VERB
issue-393	82	14	the	the	DET
issue-393	82	15	rules	rule	NOUN
issue-393	82	16	established	establish	VERB
issue-393	82	17	by	by	ADP
issue-393	82	18	the	the	DET
issue-393	82	19	international	international	ADJ
issue-393	82	20	standards	standard	NOUN
issue-393	82	21	on	on	ADP
issue-393	82	22	quality	quality	NOUN
issue-393	82	23	control	control	NOUN
issue-393	82	24	,	,	PUNCT
issue-393	82	25	auditing	auditing	NOUN
issue-393	82	26	,	,	PUNCT
issue-393	82	27	assurance	assurance	NOUN
issue-393	82	28	and	and	CCONJ
issue-393	82	29	related	relate	VERB
issue-393	82	30	services	service	NOUN
issue-393	82	31	(	(	PUNCT
issue-393	82	32	hereinafter	hereinafter	NOUN
issue-393	82	33	isa	isa	PROPN
issue-393	82	34	)	)	PUNCT
issue-393	82	35	.	.	PUNCT
issue-393	83	1	due	due	ADJ
issue-393	83	2	diligence	diligence	NOUN
issue-393	83	3	procedure	procedure	NOUN
issue-393	83	4	financial	financial	ADJ
issue-393	83	5	due	due	ADJ
issue-393	83	6	diligence	diligence	NOUN
issue-393	83	7	legal	legal	ADJ
issue-393	83	8	due	due	ADJ
issue-393	83	9	diligence	diligence	NOUN
issue-393	83	10	(	(	PUNCT
issue-393	83	11	management	management	NOUN
issue-393	83	12	due	due	ADJ
issue-393	83	13	diligence	diligence	NOUN
issue-393	83	14	tax	tax	NOUN
issue-393	83	15	due	due	ADJ
issue-393	83	16	diligence	diligence	NOUN
issue-393	83	17	buy	buy	NOUN
issue-393	83	18	-	-	PUNCT
issue-393	83	19	side	side	NOUN
issue-393	83	20	due	due	ADJ
issue-393	83	21	diligence	diligence	NOUN
issue-393	83	22	vendor	vendor	NOUN
issue-393	83	23	due	due	ADJ
issue-393	83	24	diligence	diligence	NOUN
issue-393	83	25	m&a	m&a	PROPN
issue-393	83	26	due	due	ADJ
issue-393	83	27	diligence	diligence	NOUN
issue-393	83	28	fig	fig	NOUN
issue-393	83	29	.	.	PUNCT
issue-393	84	1	1	1	X
issue-393	84	2	.	.	X
issue-393	84	3	classification	classification	NOUN
issue-393	84	4	of	of	ADP
issue-393	84	5	due	due	ADJ
issue-393	84	6	diligence	diligence	NOUN
issue-393	84	7	[	[	X
issue-393	84	8	summarized	summarize	VERB
issue-393	84	9	by	by	ADP
issue-393	84	10	the	the	DET
issue-393	84	11	authors	author	NOUN
issue-393	84	12	according	accord	VERB
issue-393	84	13	to	to	ADP
issue-393	84	14	the	the	DET
issue-393	84	15	sources	source	NOUN
issue-393	84	16	(	(	PUNCT
issue-393	84	17	kasych	kasych	PROPN
issue-393	84	18	,	,	PUNCT
issue-393	84	19	2015	2015	NUM
issue-393	84	20	,	,	PUNCT
issue-393	84	21	byrka	byrka	NOUN
issue-393	84	22	,	,	PUNCT
issue-393	84	23	2013	2013	NUM
issue-393	84	24	)	)	PUNCT
issue-393	84	25	]	]	PUNCT
issue-393	84	26	baltic	baltic	PROPN
issue-393	84	27	journal	journal	PROPN
issue-393	84	28	of	of	ADP
issue-393	84	29	economic	economic	ADJ
issue-393	84	30	studies	study	NOUN
issue-393	84	31	144	144	NUM
issue-393	84	32	vol	vol	NOUN
issue-393	84	33	.	.	PROPN
issue-393	85	1	4	4	NUM
issue-393	85	2	,	,	PUNCT
issue-393	85	3	no	no	INTJ
issue-393	85	4	.	.	NOUN
issue-393	85	5	2	2	NUM
issue-393	85	6	,	,	PUNCT
issue-393	85	7	2018	2018	NUM
issue-393	85	8	on	on	ADP
issue-393	85	9	the	the	DET
issue-393	85	10	other	other	ADJ
issue-393	85	11	hand	hand	NOUN
issue-393	85	12	,	,	PUNCT
issue-393	85	13	the	the	DET
issue-393	85	14	procedure	procedure	NOUN
issue-393	85	15	of	of	ADP
issue-393	85	16	due	due	ADJ
issue-393	85	17	diligence	diligence	NOUN
issue-393	85	18	can	can	AUX
issue-393	85	19	be	be	AUX
issue-393	85	20	viewed	view	VERB
issue-393	85	21	as	as	ADP
issue-393	85	22	a	a	DET
issue-393	85	23	coordinated	coordinated	ADJ
issue-393	85	24	procedure	procedure	NOUN
issue-393	85	25	for	for	ADP
issue-393	85	26	financial	financial	ADJ
issue-393	85	27	information	information	NOUN
issue-393	85	28	and	and	CCONJ
issue-393	85	29	one	one	NOUN
issue-393	85	30	can	can	AUX
issue-393	85	31	be	be	AUX
issue-393	85	32	guided	guide	VERB
issue-393	85	33	by	by	ADP
issue-393	85	34	the	the	DET
issue-393	85	35	rules	rule	NOUN
issue-393	85	36	and	and	CCONJ
issue-393	85	37	regulations	regulation	NOUN
issue-393	85	38	set	set	VERB
issue-393	85	39	forth	forth	ADP
issue-393	85	40	in	in	ADP
issue-393	85	41	the	the	DET
issue-393	85	42	international	international	ADJ
issue-393	85	43	standard	standard	NOUN
issue-393	85	44	on	on	ADP
issue-393	85	45	related	relate	VERB
issue-393	85	46	services	service	NOUN
issue-393	85	47	4000	4000	NUM
issue-393	85	48	“	"	PUNCT
issue-393	85	49	engagements	engagement	NOUN
issue-393	85	50	to	to	PART
issue-393	85	51	perform	perform	VERB
issue-393	85	52	agreed	agree	VERB
issue-393	85	53	-	-	PUNCT
issue-393	85	54	upon	upon	ADP
issue-393	85	55	procedures	procedure	NOUN
issue-393	85	56	regarding	regard	VERB
issue-393	85	57	financial	financial	ADJ
issue-393	85	58	information	information	NOUN
issue-393	85	59	”	"	PUNCT
issue-393	85	60	(	(	PUNCT
issue-393	85	61	hereinafter	hereinafter	NOUN
issue-393	85	62	referred	refer	VERB
issue-393	85	63	to	to	ADP
issue-393	85	64	as	as	ADP
issue-393	85	65	the	the	DET
issue-393	85	66	isrs	isrs	ADJ
issue-393	85	67	4400	4400	NUM
issue-393	85	68	)	)	PUNCT
issue-393	85	69	.	.	PUNCT
issue-393	86	1	we	we	PRON
issue-393	86	2	believe	believe	VERB
issue-393	86	3	that	that	SCONJ
issue-393	86	4	due	due	ADJ
issue-393	86	5	diligence	diligence	NOUN
issue-393	86	6	should	should	AUX
issue-393	86	7	be	be	AUX
issue-393	86	8	considered	consider	VERB
issue-393	86	9	as	as	ADP
issue-393	86	10	an	an	DET
issue-393	86	11	accompanying	accompanying	ADJ
issue-393	86	12	audit	audit	NOUN
issue-393	86	13	service	service	NOUN
issue-393	86	14	,	,	PUNCT
issue-393	86	15	since	since	SCONJ
issue-393	86	16	this	this	DET
issue-393	86	17	audit	audit	NOUN
issue-393	86	18	involves	involve	VERB
issue-393	86	19	the	the	DET
issue-393	86	20	collection	collection	NOUN
issue-393	86	21	,	,	PUNCT
issue-393	86	22	preparation	preparation	NOUN
issue-393	86	23	,	,	PUNCT
issue-393	86	24	and	and	CCONJ
issue-393	86	25	analysis	analysis	NOUN
issue-393	86	26	of	of	ADP
issue-393	86	27	information	information	NOUN
issue-393	86	28	and	and	CCONJ
issue-393	86	29	,	,	PUNCT
issue-393	86	30	according	accord	VERB
issue-393	86	31	to	to	ADP
issue-393	86	32	isa	isa	PROPN
issue-393	86	33	,	,	PUNCT
issue-393	86	34	related	related	ADJ
issue-393	86	35	services	service	NOUN
issue-393	86	36	include	include	VERB
issue-393	86	37	agreed	agree	VERB
issue-393	86	38	procedures	procedure	NOUN
issue-393	86	39	and	and	CCONJ
issue-393	86	40	compilation	compilation	NOUN
issue-393	86	41	of	of	ADP
issue-393	86	42	information	information	NOUN
issue-393	86	43	.	.	PUNCT
issue-393	87	1	isrs	isrs	PROPN
issue-393	87	2	4400	4400	NUM
issue-393	87	3	defines	define	VERB
issue-393	87	4	the	the	DET
issue-393	87	5	purpose	purpose	NOUN
issue-393	87	6	of	of	ADP
issue-393	87	7	the	the	DET
issue-393	87	8	task	task	NOUN
issue-393	87	9	of	of	ADP
issue-393	87	10	the	the	DET
issue-393	87	11	agreed	agree	VERB
issue-393	87	12	procedures	procedure	NOUN
issue-393	87	13	,	,	PUNCT
issue-393	87	14	as	as	SCONJ
issue-393	87	15	the	the	DET
issue-393	87	16	implementation	implementation	NOUN
issue-393	87	17	of	of	ADP
issue-393	87	18	those	those	DET
issue-393	87	19	audit	audit	NOUN
issue-393	87	20	procedures	procedure	NOUN
issue-393	87	21	agreed	agree	VERB
issue-393	87	22	by	by	ADP
issue-393	87	23	the	the	DET
issue-393	87	24	auditor	auditor	NOUN
issue-393	87	25	,	,	PUNCT
issue-393	87	26	the	the	DET
issue-393	87	27	entity	entity	NOUN
issue-393	87	28	and	and	CCONJ
issue-393	87	29	any	any	DET
issue-393	87	30	relevant	relevant	ADJ
issue-393	87	31	third	third	ADJ
issue-393	87	32	parties	party	NOUN
issue-393	87	33	,	,	PUNCT
issue-393	87	34	as	as	ADV
issue-393	87	35	well	well	ADV
issue-393	87	36	as	as	ADP
issue-393	87	37	reporting	report	VERB
issue-393	87	38	on	on	ADP
issue-393	87	39	the	the	DET
issue-393	87	40	actual	actual	ADJ
issue-393	87	41	results	result	NOUN
issue-393	87	42	.	.	PUNCT
issue-393	88	1	the	the	DET
issue-393	88	2	audit	audit	NOUN
issue-393	88	3	firm	firm	NOUN
issue-393	88	4	only	only	ADV
issue-393	88	5	provides	provide	VERB
issue-393	88	6	a	a	DET
issue-393	88	7	report	report	NOUN
issue-393	88	8	on	on	ADP
issue-393	88	9	the	the	DET
issue-393	88	10	actual	actual	ADJ
issue-393	88	11	results	result	NOUN
issue-393	88	12	of	of	ADP
issue-393	88	13	the	the	DET
issue-393	88	14	agreed	agree	VERB
issue-393	88	15	procedures	procedure	NOUN
issue-393	88	16	(	(	PUNCT
issue-393	88	17	due	due	ADJ
issue-393	88	18	diligence	diligence	NOUN
issue-393	88	19	)	)	PUNCT
issue-393	88	20	and	and	CCONJ
issue-393	88	21	does	do	AUX
issue-393	88	22	not	not	PART
issue-393	88	23	express	express	VERB
issue-393	88	24	confidence	confidence	NOUN
issue-393	88	25	in	in	ADP
issue-393	88	26	the	the	DET
issue-393	88	27	financial	financial	ADJ
issue-393	88	28	statements	statement	NOUN
issue-393	88	29	.	.	PUNCT
issue-393	89	1	but	but	CCONJ
issue-393	89	2	the	the	DET
issue-393	89	3	users	user	NOUN
issue-393	89	4	of	of	ADP
issue-393	89	5	the	the	DET
issue-393	89	6	report	report	NOUN
issue-393	89	7	,	,	PUNCT
issue-393	89	8	in	in	ADP
issue-393	89	9	turn	turn	NOUN
issue-393	89	10	,	,	PUNCT
issue-393	89	11	assess	assess	VERB
issue-393	89	12	by	by	ADP
issue-393	89	13	themselves	themselves	PRON
issue-393	89	14	the	the	DET
issue-393	89	15	procedures	procedure	NOUN
issue-393	89	16	and	and	CCONJ
issue-393	89	17	results	result	NOUN
issue-393	89	18	given	give	VERB
issue-393	89	19	in	in	ADP
issue-393	89	20	the	the	DET
issue-393	89	21	report	report	NOUN
issue-393	89	22	and	and	CCONJ
issue-393	89	23	make	make	VERB
issue-393	89	24	their	their	PRON
issue-393	89	25	own	own	ADJ
issue-393	89	26	conclusions	conclusion	NOUN
issue-393	89	27	on	on	ADP
issue-393	89	28	the	the	DET
issue-393	89	29	basis	basis	NOUN
issue-393	89	30	of	of	ADP
issue-393	89	31	the	the	DET
issue-393	89	32	work	work	NOUN
issue-393	89	33	of	of	ADP
issue-393	89	34	the	the	DET
issue-393	89	35	performer	performer	NOUN
issue-393	89	36	.	.	PUNCT
issue-393	90	1	understanding	understand	VERB
issue-393	90	2	the	the	DET
issue-393	90	3	nature	nature	NOUN
issue-393	90	4	of	of	ADP
issue-393	90	5	the	the	DET
issue-393	90	6	due	due	ADJ
issue-393	90	7	diligence	diligence	NOUN
issue-393	90	8	procedure	procedure	NOUN
issue-393	90	9	and	and	CCONJ
issue-393	90	10	its	its	PRON
issue-393	90	11	legislative	legislative	ADJ
issue-393	90	12	and	and	CCONJ
issue-393	90	13	normative	normative	ADJ
issue-393	90	14	background	background	NOUN
issue-393	90	15	is	be	AUX
issue-393	90	16	just	just	ADV
issue-393	90	17	as	as	ADV
issue-393	90	18	important	important	ADJ
issue-393	90	19	as	as	ADP
issue-393	90	20	the	the	DET
issue-393	90	21	definition	definition	NOUN
issue-393	90	22	of	of	ADP
issue-393	90	23	the	the	DET
issue-393	90	24	purpose	purpose	NOUN
issue-393	90	25	and	and	CCONJ
issue-393	90	26	stages	stage	NOUN
issue-393	90	27	of	of	ADP
issue-393	90	28	the	the	DET
issue-393	90	29	due	due	ADJ
issue-393	90	30	diligence	diligence	NOUN
issue-393	90	31	procedure	procedure	NOUN
issue-393	90	32	.	.	PUNCT
issue-393	91	1	this	this	PRON
issue-393	91	2	determines	determine	VERB
issue-393	91	3	the	the	DET
issue-393	91	4	success	success	NOUN
issue-393	91	5	of	of	ADP
issue-393	91	6	its	its	PRON
issue-393	91	7	implementation	implementation	NOUN
issue-393	91	8	in	in	ADP
issue-393	91	9	the	the	DET
issue-393	91	10	future	future	NOUN
issue-393	91	11	,	,	PUNCT
issue-393	91	12	and	and	CCONJ
issue-393	91	13	hence	hence	ADV
issue-393	91	14	the	the	DET
issue-393	91	15	success	success	NOUN
issue-393	91	16	of	of	ADP
issue-393	91	17	the	the	DET
issue-393	91	18	investment	investment	NOUN
issue-393	91	19	agreement	agreement	NOUN
issue-393	91	20	.	.	PUNCT
issue-393	92	1	4	4	X
issue-393	92	2	.	.	X
issue-393	92	3	prospects	prospect	NOUN
issue-393	92	4	for	for	ADP
issue-393	92	5	development	development	NOUN
issue-393	92	6	in	in	ADP
issue-393	92	7	ukraine	ukraine	NOUN
issue-393	92	8	based	base	VERB
issue-393	92	9	on	on	ADP
issue-393	92	10	the	the	DET
issue-393	92	11	classical	classical	ADJ
issue-393	92	12	understanding	understanding	NOUN
issue-393	92	13	of	of	ADP
issue-393	92	14	due	due	ADJ
issue-393	92	15	diligence	diligence	NOUN
issue-393	92	16	,	,	PUNCT
issue-393	92	17	users	user	NOUN
issue-393	92	18	of	of	ADP
issue-393	92	19	the	the	DET
issue-393	92	20	information	information	NOUN
issue-393	92	21	obtained	obtain	VERB
issue-393	92	22	as	as	ADP
issue-393	92	23	a	a	DET
issue-393	92	24	result	result	NOUN
issue-393	92	25	of	of	ADP
issue-393	92	26	the	the	DET
issue-393	92	27	task	task	NOUN
issue-393	92	28	are	be	AUX
issue-393	92	29	potential	potential	ADJ
issue-393	92	30	investors	investor	NOUN
issue-393	92	31	willing	willing	ADJ
issue-393	92	32	to	to	PART
issue-393	92	33	confirm	confirm	VERB
issue-393	92	34	the	the	DET
issue-393	92	35	return	return	NOUN
issue-393	92	36	on	on	ADP
issue-393	92	37	their	their	PRON
issue-393	92	38	investment	investment	NOUN
issue-393	92	39	,	,	PUNCT
issue-393	92	40	or	or	CCONJ
issue-393	92	41	the	the	DET
issue-393	92	42	acquirer	acquirer	NOUN
issue-393	92	43	,	,	PUNCT
issue-393	92	44	who	who	PRON
issue-393	92	45	considers	consider	VERB
issue-393	92	46	it	it	PRON
issue-393	92	47	necessary	necessary	ADJ
issue-393	92	48	to	to	PART
issue-393	92	49	establish	establish	VERB
issue-393	92	50	the	the	DET
issue-393	92	51	degree	degree	NOUN
issue-393	92	52	of	of	ADP
issue-393	92	53	existing	exist	VERB
issue-393	92	54	risk	risk	NOUN
issue-393	92	55	and	and	CCONJ
issue-393	92	56	find	find	VERB
issue-393	92	57	out	out	ADP
issue-393	92	58	the	the	DET
issue-393	92	59	real	real	ADJ
issue-393	92	60	value	value	NOUN
issue-393	92	61	of	of	ADP
issue-393	92	62	the	the	DET
issue-393	92	63	estimated	estimate	VERB
issue-393	92	64	enterprise	enterprise	NOUN
issue-393	92	65	.	.	PUNCT
issue-393	93	1	but	but	CCONJ
issue-393	93	2	,	,	PUNCT
issue-393	93	3	given	give	VERB
issue-393	93	4	the	the	DET
issue-393	93	5	nature	nature	NOUN
issue-393	93	6	of	of	ADP
issue-393	93	7	the	the	DET
issue-393	93	8	“	"	PUNCT
issue-393	93	9	due	due	ADJ
issue-393	93	10	diligence	diligence	NOUN
issue-393	93	11	”	"	PUNCT
issue-393	93	12	and	and	CCONJ
issue-393	93	13	the	the	DET
issue-393	93	14	results	result	NOUN
issue-393	93	15	obtained	obtain	VERB
issue-393	93	16	during	during	ADP
issue-393	93	17	the	the	DET
issue-393	93	18	execution	execution	NOUN
issue-393	93	19	of	of	ADP
issue-393	93	20	the	the	DET
issue-393	93	21	task	task	NOUN
issue-393	93	22	,	,	PUNCT
issue-393	93	23	users	user	NOUN
issue-393	93	24	of	of	ADP
issue-393	93	25	this	this	DET
issue-393	93	26	service	service	NOUN
issue-393	93	27	may	may	AUX
issue-393	93	28	also	also	ADV
issue-393	93	29	be	be	AUX
issue-393	93	30	banking	banking	NOUN
issue-393	93	31	institutions	institution	NOUN
issue-393	93	32	willing	willing	ADJ
issue-393	93	33	to	to	PART
issue-393	93	34	investigate	investigate	VERB
issue-393	93	35	the	the	DET
issue-393	93	36	financial	financial	ADJ
issue-393	93	37	condition	condition	NOUN
issue-393	93	38	of	of	ADP
issue-393	93	39	the	the	DET
issue-393	93	40	borrower	borrower	NOUN
issue-393	93	41	and	and	CCONJ
issue-393	93	42	the	the	DET
issue-393	93	43	owners	owner	NOUN
issue-393	93	44	of	of	ADP
issue-393	93	45	the	the	DET
issue-393	93	46	enterprise	enterprise	NOUN
issue-393	93	47	,	,	PUNCT
issue-393	93	48	with	with	ADP
issue-393	93	49	the	the	DET
issue-393	93	50	aim	aim	NOUN
issue-393	93	51	of	of	ADP
issue-393	93	52	disclosing	disclose	VERB
issue-393	93	53	information	information	NOUN
issue-393	93	54	about	about	ADP
issue-393	93	55	the	the	DET
issue-393	93	56	activities	activity	NOUN
issue-393	93	57	of	of	ADP
issue-393	93	58	the	the	DET
issue-393	93	59	company	company	NOUN
issue-393	93	60	for	for	ADP
issue-393	93	61	evaluation	evaluation	NOUN
issue-393	93	62	profitability	profitability	NOUN
issue-393	93	63	of	of	ADP
issue-393	93	64	invested	invest	VERB
issue-393	93	65	investments	investment	NOUN
issue-393	93	66	.	.	PUNCT
issue-393	94	1	this	this	PRON
issue-393	94	2	emphasizes	emphasize	VERB
issue-393	94	3	the	the	DET
issue-393	94	4	significance	significance	NOUN
issue-393	94	5	of	of	ADP
issue-393	94	6	the	the	DET
issue-393	94	7	“	"	PUNCT
issue-393	94	8	due	due	ADJ
issue-393	94	9	diligence	diligence	NOUN
issue-393	94	10	”	"	PUNCT
issue-393	94	11	from	from	ADP
issue-393	94	12	the	the	DET
issue-393	94	13	point	point	NOUN
issue-393	94	14	of	of	ADP
issue-393	94	15	view	view	NOUN
issue-393	94	16	of	of	ADP
issue-393	94	17	elimination	elimination	NOUN
issue-393	94	18	and	and	CCONJ
issue-393	94	19	the	the	DET
issue-393	94	20	maximum	maximum	ADJ
issue-393	94	21	reduction	reduction	NOUN
issue-393	94	22	of	of	ADP
issue-393	94	23	existing	exist	VERB
issue-393	94	24	business	business	NOUN
issue-393	94	25	risks	risk	NOUN
issue-393	94	26	and	and	CCONJ
issue-393	94	27	destructive	destructive	ADJ
issue-393	94	28	factors	factor	NOUN
issue-393	94	29	of	of	ADP
issue-393	94	30	the	the	DET
issue-393	94	31	environment	environment	NOUN
issue-393	94	32	,	,	PUNCT
issue-393	94	33	and	and	CCONJ
issue-393	94	34	stipulates	stipulate	VERB
issue-393	94	35	the	the	DET
issue-393	94	36	need	need	NOUN
issue-393	94	37	for	for	ADP
issue-393	94	38	a	a	DET
issue-393	94	39	qualitative	qualitative	ADJ
issue-393	94	40	task	task	NOUN
issue-393	94	41	that	that	PRON
issue-393	94	42	should	should	AUX
issue-393	94	43	be	be	AUX
issue-393	94	44	based	base	VERB
issue-393	94	45	on	on	ADP
issue-393	94	46	the	the	DET
issue-393	94	47	appropriate	appropriate	ADJ
issue-393	94	48	methodology	methodology	NOUN
issue-393	94	49	.	.	PUNCT
issue-393	95	1	there	there	PRON
issue-393	95	2	is	be	VERB
issue-393	95	3	no	no	DET
issue-393	95	4	doubt	doubt	NOUN
issue-393	95	5	that	that	SCONJ
issue-393	95	6	one	one	NUM
issue-393	95	7	of	of	ADP
issue-393	95	8	the	the	DET
issue-393	95	9	topical	topical	ADJ
issue-393	95	10	issues	issue	NOUN
issue-393	95	11	of	of	ADP
issue-393	95	12	the	the	DET
issue-393	95	13	organization	organization	NOUN
issue-393	95	14	of	of	ADP
issue-393	95	15	the	the	DET
issue-393	95	16	audit	audit	NOUN
issue-393	95	17	is	be	AUX
issue-393	95	18	the	the	DET
issue-393	95	19	sequence	sequence	NOUN
issue-393	95	20	of	of	ADP
issue-393	95	21	inspections	inspection	NOUN
issue-393	95	22	,	,	PUNCT
issue-393	95	23	that	that	ADV
issue-393	95	24	is	is	ADV
issue-393	95	25	,	,	PUNCT
issue-393	95	26	the	the	DET
issue-393	95	27	definition	definition	NOUN
issue-393	95	28	of	of	ADP
issue-393	95	29	stages	stage	NOUN
issue-393	95	30	of	of	ADP
issue-393	95	31	the	the	DET
issue-393	95	32	audit	audit	NOUN
issue-393	95	33	.	.	PUNCT
issue-393	96	1	we	we	PRON
issue-393	96	2	have	have	AUX
issue-393	96	3	determined	determine	VERB
issue-393	96	4	an	an	DET
issue-393	96	5	algorithm	algorithm	NOUN
issue-393	96	6	for	for	ADP
issue-393	96	7	the	the	DET
issue-393	96	8	implementation	implementation	NOUN
issue-393	96	9	of	of	ADP
issue-393	96	10	the	the	DET
issue-393	96	11	due	due	ADJ
issue-393	96	12	diligence	diligence	NOUN
issue-393	96	13	procedure	procedure	NOUN
issue-393	96	14	.	.	PUNCT
issue-393	97	1	of	of	ADP
issue-393	97	2	course	course	NOUN
issue-393	97	3	,	,	PUNCT
issue-393	97	4	the	the	DET
issue-393	97	5	proposed	propose	VERB
issue-393	97	6	scheme	scheme	NOUN
issue-393	97	7	is	be	AUX
issue-393	97	8	not	not	PART
issue-393	97	9	inviolable	inviolable	ADJ
issue-393	97	10	.	.	PUNCT
issue-393	98	1	it	it	PRON
issue-393	98	2	can	can	AUX
issue-393	98	3	be	be	AUX
issue-393	98	4	influenced	influence	VERB
issue-393	98	5	by	by	ADP
issue-393	98	6	the	the	DET
issue-393	98	7	approach	approach	NOUN
issue-393	98	8	to	to	ADP
issue-393	98	9	planning	planning	NOUN
issue-393	98	10	(	(	PUNCT
issue-393	98	11	sequential	sequential	ADJ
issue-393	98	12	or	or	CCONJ
issue-393	98	13	parallel	parallel	ADJ
issue-393	98	14	)	)	PUNCT
issue-393	98	15	,	,	PUNCT
issue-393	98	16	the	the	DET
issue-393	98	17	structure	structure	NOUN
issue-393	98	18	of	of	ADP
issue-393	98	19	the	the	DET
issue-393	98	20	audit	audit	NOUN
issue-393	98	21	firm	firm	NOUN
issue-393	98	22	and	and	CCONJ
issue-393	98	23	the	the	DET
issue-393	98	24	particulars	particular	NOUN
issue-393	98	25	of	of	ADP
issue-393	98	26	the	the	DET
issue-393	98	27	entity	entity	NOUN
issue-393	98	28	under	under	ADP
issue-393	98	29	audit	audit	NOUN
issue-393	98	30	.	.	PUNCT
issue-393	99	1	the	the	DET
issue-393	99	2	algorithm	algorithm	NOUN
issue-393	99	3	consists	consist	VERB
issue-393	99	4	of	of	ADP
issue-393	99	5	the	the	DET
issue-393	99	6	following	follow	VERB
issue-393	99	7	steps	step	NOUN
issue-393	99	8	:	:	PUNCT
issue-393	99	9	determining	determine	VERB
issue-393	99	10	the	the	DET
issue-393	99	11	scope	scope	NOUN
issue-393	99	12	of	of	ADP
issue-393	99	13	verification	verification	NOUN
issue-393	99	14	and	and	CCONJ
issue-393	99	15	cost	cost	NOUN
issue-393	99	16	of	of	ADP
issue-393	99	17	services	service	NOUN
issue-393	99	18	;	;	PUNCT
issue-393	99	19	compiling	compile	VERB
issue-393	99	20	a	a	DET
issue-393	99	21	list	list	NOUN
issue-393	99	22	of	of	ADP
issue-393	99	23	questions	question	NOUN
issue-393	99	24	and	and	CCONJ
issue-393	99	25	necessary	necessary	ADJ
issue-393	99	26	documents	document	NOUN
issue-393	99	27	;	;	PUNCT
issue-393	99	28	carrying	carry	VERB
issue-393	99	29	out	out	ADP
issue-393	99	30	of	of	ADP
issue-393	99	31	the	the	DET
issue-393	99	32	inspection	inspection	NOUN
issue-393	99	33	;	;	PUNCT
issue-393	99	34	drawing	draw	VERB
issue-393	99	35	up	up	ADP
issue-393	99	36	a	a	DET
issue-393	99	37	report	report	NOUN
issue-393	99	38	;	;	PUNCT
issue-393	99	39	presentation	presentation	NOUN
issue-393	99	40	of	of	ADP
issue-393	99	41	the	the	DET
issue-393	99	42	report	report	NOUN
issue-393	99	43	to	to	ADP
issue-393	99	44	the	the	DET
issue-393	99	45	customer	customer	NOUN
issue-393	99	46	.	.	PUNCT
issue-393	100	1	the	the	DET
issue-393	100	2	problem	problem	NOUN
issue-393	100	3	of	of	ADP
issue-393	100	4	implementing	implement	VERB
issue-393	100	5	due	due	ADJ
issue-393	100	6	diligence	diligence	NOUN
issue-393	100	7	is	be	AUX
issue-393	100	8	to	to	PART
issue-393	100	9	choose	choose	VERB
issue-393	100	10	a	a	DET
issue-393	100	11	specific	specific	ADJ
issue-393	100	12	practical	practical	ADJ
issue-393	100	13	task	task	NOUN
issue-393	100	14	,	,	PUNCT
issue-393	100	15	and	and	CCONJ
issue-393	100	16	there	there	PRON
issue-393	100	17	is	be	VERB
issue-393	100	18	no	no	DET
issue-393	100	19	task	task	NOUN
issue-393	100	20	for	for	ADP
issue-393	100	21	implementing	implement	VERB
issue-393	100	22	due	due	ADJ
issue-393	100	23	diligence	diligence	NOUN
issue-393	100	24	,	,	PUNCT
issue-393	100	25	which	which	PRON
issue-393	100	26	is	be	AUX
issue-393	100	27	similar	similar	ADJ
issue-393	100	28	to	to	ADP
issue-393	100	29	another	another	PRON
issue-393	100	30	.	.	PUNCT
issue-393	101	1	however	however	ADV
issue-393	101	2	,	,	PUNCT
issue-393	101	3	this	this	DET
issue-393	101	4	process	process	NOUN
issue-393	101	5	requires	require	VERB
issue-393	101	6	a	a	DET
issue-393	101	7	kind	kind	NOUN
issue-393	101	8	of	of	ADP
issue-393	101	9	modification	modification	NOUN
issue-393	101	10	of	of	ADP
issue-393	101	11	the	the	DET
issue-393	101	12	forms	form	NOUN
issue-393	101	13	and	and	CCONJ
issue-393	101	14	methods	method	NOUN
issue-393	101	15	to	to	PART
issue-393	101	16	ensure	ensure	VERB
issue-393	101	17	the	the	DET
issue-393	101	18	effective	effective	ADJ
issue-393	101	19	operation	operation	NOUN
issue-393	101	20	of	of	ADP
issue-393	101	21	modern	modern	ADJ
issue-393	101	22	enterprises	enterprise	NOUN
issue-393	101	23	.	.	PUNCT
issue-393	102	1	the	the	DET
issue-393	102	2	substantiation	substantiation	NOUN
issue-393	102	3	of	of	ADP
issue-393	102	4	the	the	DET
issue-393	102	5	relevance	relevance	NOUN
issue-393	102	6	and	and	CCONJ
issue-393	102	7	peculiarities	peculiarity	NOUN
issue-393	102	8	of	of	ADP
issue-393	102	9	the	the	DET
issue-393	102	10	implementation	implementation	NOUN
issue-393	102	11	of	of	ADP
issue-393	102	12	due	due	ADJ
issue-393	102	13	diligence	diligence	NOUN
issue-393	102	14	is	be	AUX
issue-393	102	15	that	that	SCONJ
issue-393	102	16	it	it	PRON
issue-393	102	17	will	will	AUX
issue-393	102	18	contribute	contribute	VERB
issue-393	102	19	to	to	ADP
issue-393	102	20	maintaining	maintain	VERB
issue-393	102	21	a	a	DET
issue-393	102	22	high	high	ADJ
issue-393	102	23	level	level	NOUN
issue-393	102	24	of	of	ADP
issue-393	102	25	quality	quality	NOUN
issue-393	102	26	of	of	ADP
issue-393	102	27	audit	audit	NOUN
issue-393	102	28	services	service	NOUN
issue-393	102	29	in	in	ADP
issue-393	102	30	a	a	DET
issue-393	102	31	full	full	ADJ
issue-393	102	32	-	-	PUNCT
issue-393	102	33	scale	scale	NOUN
issue-393	102	34	european	european	ADJ
issue-393	102	35	integration	integration	NOUN
issue-393	102	36	.	.	PUNCT
issue-393	103	1	table	table	NOUN
issue-393	103	2	1	1	NUM
issue-393	103	3	comparative	comparative	ADJ
issue-393	103	4	characteristics	characteristic	NOUN
issue-393	103	5	of	of	ADP
issue-393	103	6	audit	audit	NOUN
issue-393	103	7	and	and	CCONJ
issue-393	103	8	due	due	ADJ
issue-393	103	9	diligence	diligence	NOUN
issue-393	103	10	procedure	procedure	NOUN
issue-393	103	11	№	№	PUNCT
issue-393	103	12	criteria	criterion	NOUN
issue-393	103	13	for	for	ADP
issue-393	103	14	comparison	comparison	NOUN
issue-393	103	15	audit	audit	NOUN
issue-393	103	16	due	due	ADJ
issue-393	103	17	diligence	diligence	NOUN
issue-393	103	18	1	1	NUM
issue-393	103	19	objective	objective	NOUN
issue-393	103	20	giving	give	VERB
issue-393	103	21	the	the	DET
issue-393	103	22	auditor	auditor	NOUN
issue-393	103	23	an	an	DET
issue-393	103	24	opportunity	opportunity	NOUN
issue-393	103	25	to	to	PART
issue-393	103	26	express	express	VERB
issue-393	103	27	an	an	DET
issue-393	103	28	opinion	opinion	NOUN
issue-393	103	29	on	on	ADP
issue-393	103	30	whether	whether	SCONJ
issue-393	103	31	the	the	DET
issue-393	103	32	financial	financial	ADJ
issue-393	103	33	statements	statement	NOUN
issue-393	103	34	have	have	AUX
issue-393	103	35	been	be	AUX
issue-393	103	36	prepared	prepare	VERB
issue-393	103	37	in	in	ADP
issue-393	103	38	all	all	DET
issue-393	103	39	material	material	NOUN
issue-393	103	40	respects	respect	NOUN
issue-393	103	41	in	in	ADP
issue-393	103	42	accordance	accordance	NOUN
issue-393	103	43	with	with	ADP
issue-393	103	44	the	the	DET
issue-393	103	45	applicable	applicable	ADJ
issue-393	103	46	financial	financial	ADJ
issue-393	103	47	reporting	reporting	NOUN
issue-393	103	48	framework	framework	NOUN
issue-393	103	49	formation	formation	NOUN
issue-393	103	50	of	of	ADP
issue-393	103	51	a	a	DET
issue-393	103	52	complete	complete	ADJ
issue-393	103	53	picture	picture	NOUN
issue-393	103	54	of	of	ADP
issue-393	103	55	the	the	DET
issue-393	103	56	real	real	ADJ
issue-393	103	57	financial	financial	ADJ
issue-393	103	58	position	position	NOUN
issue-393	103	59	of	of	ADP
issue-393	103	60	the	the	DET
issue-393	103	61	company	company	NOUN
issue-393	103	62	,	,	PUNCT
issue-393	103	63	the	the	DET
issue-393	103	64	physical	physical	ADJ
issue-393	103	65	availability	availability	NOUN
issue-393	103	66	of	of	ADP
issue-393	103	67	assets	asset	NOUN
issue-393	103	68	,	,	PUNCT
issue-393	103	69	all	all	DET
issue-393	103	70	current	current	ADJ
issue-393	103	71	and	and	CCONJ
issue-393	103	72	potential	potential	ADJ
issue-393	103	73	liabilities	liability	NOUN
issue-393	103	74	,	,	PUNCT
issue-393	103	75	as	as	ADV
issue-393	103	76	well	well	ADV
issue-393	103	77	as	as	ADP
issue-393	103	78	all	all	DET
issue-393	103	79	tax	tax	NOUN
issue-393	103	80	,	,	PUNCT
issue-393	103	81	financial	financial	ADJ
issue-393	103	82	,	,	PUNCT
issue-393	103	83	and	and	CCONJ
issue-393	103	84	investment	investment	NOUN
issue-393	103	85	issues	issue	NOUN
issue-393	103	86	that	that	PRON
issue-393	103	87	may	may	AUX
issue-393	103	88	significantly	significantly	ADV
issue-393	103	89	impair	impair	VERB
issue-393	103	90	the	the	DET
issue-393	103	91	financial	financial	ADJ
issue-393	103	92	position	position	NOUN
issue-393	103	93	of	of	ADP
issue-393	103	94	the	the	DET
issue-393	103	95	company	company	NOUN
issue-393	103	96	in	in	ADP
issue-393	103	97	the	the	DET
issue-393	103	98	foreseeable	foreseeable	ADJ
issue-393	103	99	future	future	NOUN
issue-393	103	100	.	.	PUNCT
issue-393	104	1	2	2	NUM
issue-393	104	2	subjects	subject	NOUN
issue-393	104	3	certified	certify	VERB
issue-393	104	4	auditors	auditor	NOUN
issue-393	104	5	experts	expert	NOUN
issue-393	104	6	in	in	ADP
issue-393	104	7	the	the	DET
issue-393	104	8	field	field	NOUN
issue-393	104	9	of	of	ADP
issue-393	104	10	audit	audit	NOUN
issue-393	104	11	,	,	PUNCT
issue-393	104	12	accounting	accounting	NOUN
issue-393	104	13	,	,	PUNCT
issue-393	104	14	analysis	analysis	NOUN
issue-393	104	15	,	,	PUNCT
issue-393	104	16	finance	finance	NOUN
issue-393	104	17	,	,	PUNCT
issue-393	104	18	law	law	NOUN
issue-393	104	19	,	,	PUNCT
issue-393	104	20	having	have	VERB
issue-393	104	21	experience	experience	NOUN
issue-393	104	22	of	of	ADP
issue-393	104	23	due	due	ADJ
issue-393	104	24	diligence	diligence	NOUN
issue-393	104	25	.	.	PUNCT
issue-393	105	1	3	3	NUM
issue-393	105	2	the	the	DET
issue-393	105	3	presence	presence	NOUN
issue-393	105	4	of	of	ADP
issue-393	105	5	requirements	requirement	NOUN
issue-393	105	6	for	for	ADP
issue-393	105	7	mandatory	mandatory	ADJ
issue-393	105	8	implementation	implementation	NOUN
issue-393	105	9	in	in	ADP
issue-393	105	10	cases	case	NOUN
issue-393	105	11	established	establish	VERB
issue-393	105	12	by	by	ADP
issue-393	105	13	law	law	NOUN
issue-393	106	1	yes	yes	INTJ
issue-393	106	2	no	no	DET
issue-393	106	3	4	4	NUM
issue-393	106	4	reporting	reporting	NOUN
issue-393	106	5	defined	define	VERB
issue-393	106	6	by	by	ADP
issue-393	106	7	isa	isa	NOUN
issue-393	106	8	agreed	agree	VERB
issue-393	106	9	with	with	ADP
issue-393	106	10	the	the	DET
issue-393	106	11	customer	customer	NOUN
issue-393	106	12	.	.	PUNCT
issue-393	107	1	the	the	DET
issue-393	107	2	volume	volume	NOUN
issue-393	107	3	is	be	AUX
issue-393	107	4	affected	affect	VERB
issue-393	107	5	by	by	ADP
issue-393	107	6	the	the	DET
issue-393	107	7	task	task	NOUN
issue-393	107	8	set	set	VERB
issue-393	107	9	before	before	ADP
issue-393	107	10	the	the	DET
issue-393	107	11	performer	performer	NOUN
issue-393	107	12	*	*	PUNCT
issue-393	107	13	generalized	generalize	VERB
issue-393	107	14	by	by	ADP
issue-393	107	15	the	the	DET
issue-393	107	16	author	author	NOUN
issue-393	107	17	(	(	PUNCT
issue-393	107	18	kasych	kasych	PROPN
issue-393	107	19	,	,	PUNCT
issue-393	107	20	2015	2015	NUM
issue-393	107	21	,	,	PUNCT
issue-393	107	22	nazarenko	nazarenko	PROPN
issue-393	107	23	,	,	PUNCT
issue-393	107	24	2011	2011	NUM
issue-393	107	25	)	)	PUNCT
issue-393	107	26	baltic	baltic	ADJ
issue-393	107	27	journal	journal	NOUN
issue-393	107	28	of	of	ADP
issue-393	107	29	economic	economic	ADJ
issue-393	107	30	studies	study	NOUN
issue-393	107	31	145	145	NUM
issue-393	107	32	vol	vol	NOUN
issue-393	107	33	.	.	PROPN
issue-393	108	1	4	4	NUM
issue-393	108	2	,	,	PUNCT
issue-393	108	3	no	no	INTJ
issue-393	108	4	.	.	NOUN
issue-393	108	5	2	2	NUM
issue-393	108	6	,	,	PUNCT
issue-393	108	7	2018	2018	NUM
issue-393	108	8	for	for	ADP
issue-393	108	9	each	each	DET
issue-393	108	10	individual	individual	ADJ
issue-393	108	11	enterprise	enterprise	NOUN
issue-393	108	12	,	,	PUNCT
issue-393	108	13	in	in	ADP
issue-393	108	14	the	the	DET
issue-393	108	15	context	context	NOUN
issue-393	108	16	of	of	ADP
issue-393	108	17	the	the	DET
issue-393	108	18	due	due	ADJ
issue-393	108	19	diligence	diligence	NOUN
issue-393	108	20	procedure	procedure	NOUN
issue-393	108	21	,	,	PUNCT
issue-393	108	22	a	a	DET
issue-393	108	23	separate	separate	ADJ
issue-393	108	24	methodology	methodology	NOUN
issue-393	108	25	should	should	AUX
issue-393	108	26	be	be	AUX
issue-393	108	27	developed	develop	VERB
issue-393	108	28	to	to	PART
issue-393	108	29	determine	determine	VERB
issue-393	108	30	the	the	DET
issue-393	108	31	continuity	continuity	NOUN
issue-393	108	32	principle	principle	NOUN
issue-393	108	33	,	,	PUNCT
issue-393	108	34	which	which	PRON
issue-393	108	35	would	would	AUX
issue-393	108	36	cover	cover	VERB
issue-393	108	37	all	all	DET
issue-393	108	38	the	the	DET
issue-393	108	39	features	feature	NOUN
issue-393	108	40	of	of	ADP
issue-393	108	41	the	the	DET
issue-393	108	42	industry	industry	NOUN
issue-393	108	43	and	and	CCONJ
issue-393	108	44	the	the	DET
issue-393	108	45	enterprise	enterprise	NOUN
issue-393	108	46	as	as	ADP
issue-393	108	47	a	a	DET
issue-393	108	48	whole	whole	NOUN
issue-393	108	49	.	.	PUNCT
issue-393	109	1	nevertheless	nevertheless	ADV
issue-393	109	2	,	,	PUNCT
issue-393	109	3	in	in	ADP
issue-393	109	4	our	our	PRON
issue-393	109	5	opinion	opinion	NOUN
issue-393	109	6	,	,	PUNCT
issue-393	109	7	it	it	PRON
issue-393	109	8	is	be	AUX
issue-393	109	9	possible	possible	ADJ
issue-393	109	10	to	to	PART
issue-393	109	11	identify	identify	VERB
issue-393	109	12	key	key	ADJ
issue-393	109	13	validation	validation	NOUN
issue-393	109	14	procedures	procedure	NOUN
issue-393	109	15	that	that	PRON
issue-393	109	16	would	would	AUX
issue-393	109	17	be	be	AUX
issue-393	109	18	universal	universal	ADJ
issue-393	109	19	and	and	CCONJ
issue-393	109	20	subject	subject	ADJ
issue-393	109	21	only	only	ADV
issue-393	109	22	to	to	ADP
issue-393	109	23	individual	individual	ADJ
issue-393	109	24	adjustments	adjustment	NOUN
issue-393	109	25	.	.	PUNCT
issue-393	110	1	these	these	DET
issue-393	110	2	procedures	procedure	NOUN
issue-393	110	3	include	include	VERB
issue-393	110	4	:	:	PUNCT
issue-393	110	5	–	–	PUNCT
issue-393	110	6	analysis	analysis	NOUN
issue-393	110	7	of	of	ADP
issue-393	110	8	the	the	DET
issue-393	110	9	data	datum	NOUN
issue-393	110	10	obtained	obtain	VERB
issue-393	110	11	at	at	ADP
issue-393	110	12	the	the	DET
issue-393	110	13	preparatory	preparatory	ADJ
issue-393	110	14	stage	stage	NOUN
issue-393	110	15	concerning	concern	VERB
issue-393	110	16	the	the	DET
issue-393	110	17	industry	industry	NOUN
issue-393	110	18	,	,	PUNCT
issue-393	110	19	its	its	PRON
issue-393	110	20	structure	structure	NOUN
issue-393	110	21	,	,	PUNCT
issue-393	110	22	its	its	PRON
issue-393	110	23	staff	staff	NOUN
issue-393	110	24	,	,	PUNCT
issue-393	110	25	supply	supply	NOUN
issue-393	110	26	markets	market	NOUN
issue-393	110	27	and	and	CCONJ
issue-393	110	28	markets	market	NOUN
issue-393	110	29	,	,	PUNCT
issue-393	110	30	the	the	DET
issue-393	110	31	price	price	NOUN
issue-393	110	32	policy	policy	NOUN
issue-393	110	33	of	of	ADP
issue-393	110	34	the	the	DET
issue-393	110	35	enterprise	enterprise	NOUN
issue-393	110	36	,	,	PUNCT
issue-393	110	37	etc	etc	X
issue-393	110	38	.	.	X
issue-393	111	1	in	in	ADP
issue-393	111	2	order	order	NOUN
issue-393	111	3	to	to	PART
issue-393	111	4	form	form	VERB
issue-393	111	5	the	the	DET
issue-393	111	6	idea	idea	NOUN
issue-393	111	7	of	of	ADP
issue-393	111	8	the	the	DET
issue-393	111	9	possibility	possibility	NOUN
issue-393	111	10	of	of	ADP
issue-393	111	11	continuous	continuous	ADJ
issue-393	111	12	activity	activity	NOUN
issue-393	111	13	of	of	ADP
issue-393	111	14	the	the	DET
issue-393	111	15	enterprise	enterprise	NOUN
issue-393	111	16	;	;	PUNCT
issue-393	111	17	–	–	PUNCT
issue-393	111	18	analysis	analysis	NOUN
issue-393	111	19	of	of	ADP
issue-393	111	20	the	the	DET
issue-393	111	21	main	main	ADJ
issue-393	111	22	indicators	indicator	NOUN
issue-393	111	23	of	of	ADP
issue-393	111	24	the	the	DET
issue-393	111	25	efficiency	efficiency	NOUN
issue-393	111	26	of	of	ADP
issue-393	111	27	the	the	DET
issue-393	111	28	enterprise	enterprise	NOUN
issue-393	111	29	,	,	PUNCT
issue-393	111	30	trends	trend	NOUN
issue-393	111	31	in	in	ADP
issue-393	111	32	their	their	PRON
issue-393	111	33	changes	change	NOUN
issue-393	111	34	compared	compare	VERB
issue-393	111	35	with	with	ADP
issue-393	111	36	the	the	DET
issue-393	111	37	current	current	ADJ
issue-393	111	38	state	state	NOUN
issue-393	111	39	;	;	PUNCT
issue-393	111	40	–	–	PUNCT
issue-393	111	41	verification	verification	NOUN
issue-393	111	42	of	of	ADP
issue-393	111	43	conformity	conformity	NOUN
issue-393	111	44	of	of	ADP
issue-393	111	45	financial	financial	ADJ
issue-393	111	46	statements	statement	NOUN
issue-393	111	47	to	to	ADP
issue-393	111	48	the	the	DET
issue-393	111	49	current	current	ADJ
issue-393	111	50	legislation	legislation	NOUN
issue-393	111	51	;	;	PUNCT
issue-393	111	52	–	–	PUNCT
issue-393	111	53	research	research	NOUN
issue-393	111	54	of	of	ADP
issue-393	111	55	the	the	DET
issue-393	111	56	accounting	accounting	NOUN
issue-393	111	57	system	system	NOUN
issue-393	111	58	and	and	CCONJ
issue-393	111	59	internal	internal	ADJ
issue-393	111	60	control	control	NOUN
issue-393	111	61	;	;	PUNCT
issue-393	111	62	–	–	PUNCT
issue-393	111	63	analysis	analysis	NOUN
issue-393	111	64	of	of	ADP
issue-393	111	65	cash	cash	NOUN
issue-393	111	66	flows	flow	NOUN
issue-393	111	67	expected	expect	VERB
issue-393	111	68	in	in	ADP
issue-393	111	69	the	the	DET
issue-393	111	70	coming	come	VERB
issue-393	111	71	reporting	reporting	NOUN
issue-393	111	72	periods	period	NOUN
issue-393	111	73	,	,	PUNCT
issue-393	111	74	assessment	assessment	NOUN
issue-393	111	75	of	of	ADP
issue-393	111	76	their	their	PRON
issue-393	111	77	level	level	NOUN
issue-393	111	78	of	of	ADP
issue-393	111	79	adequacy	adequacy	NOUN
issue-393	111	80	to	to	PART
issue-393	111	81	ensure	ensure	VERB
issue-393	111	82	uninterrupted	uninterrupted	ADJ
issue-393	111	83	activity	activity	NOUN
issue-393	111	84	;	;	PUNCT
issue-393	111	85	–	–	PUNCT
issue-393	111	86	research	research	NOUN
issue-393	111	87	of	of	ADP
issue-393	111	88	the	the	DET
issue-393	111	89	“	"	PUNCT
issue-393	111	90	dependence	dependence	NOUN
issue-393	111	91	”	"	PUNCT
issue-393	111	92	of	of	ADP
issue-393	111	93	the	the	DET
issue-393	111	94	enterprise	enterprise	NOUN
issue-393	111	95	on	on	ADP
issue-393	111	96	financial	financial	ADJ
issue-393	111	97	institutions	institution	NOUN
issue-393	111	98	(	(	PUNCT
issue-393	111	99	banks	bank	NOUN
issue-393	111	100	,	,	PUNCT
issue-393	111	101	credit	credit	NOUN
issue-393	111	102	unions	union	NOUN
issue-393	111	103	,	,	PUNCT
issue-393	111	104	etc	etc	X
issue-393	111	105	.	.	X
issue-393	111	106	)	)	PUNCT
issue-393	111	107	,	,	PUNCT
issue-393	111	108	the	the	DET
issue-393	111	109	ratio	ratio	NOUN
issue-393	111	110	of	of	ADP
issue-393	111	111	borrowed	borrow	VERB
issue-393	111	112	capital	capital	NOUN
issue-393	111	113	and	and	CCONJ
issue-393	111	114	equity	equity	NOUN
issue-393	111	115	;	;	PUNCT
issue-393	111	116	–	–	PUNCT
issue-393	111	117	assessment	assessment	NOUN
issue-393	111	118	of	of	ADP
issue-393	111	119	the	the	DET
issue-393	111	120	provision	provision	NOUN
issue-393	111	121	of	of	ADP
issue-393	111	122	the	the	DET
issue-393	111	123	company	company	NOUN
issue-393	111	124	with	with	ADP
issue-393	111	125	the	the	DET
issue-393	111	126	necessary	necessary	ADJ
issue-393	111	127	personnel	personnel	NOUN
issue-393	111	128	for	for	ADP
issue-393	111	129	normal	normal	ADJ
issue-393	111	130	operation	operation	NOUN
issue-393	111	131	(	(	PUNCT
issue-393	111	132	production	production	NOUN
issue-393	111	133	,	,	PUNCT
issue-393	111	134	administrative	administrative	ADJ
issue-393	111	135	personnel	personnel	NOUN
issue-393	111	136	,	,	PUNCT
issue-393	111	137	other	other	ADJ
issue-393	111	138	specialists	specialist	NOUN
issue-393	111	139	)	)	PUNCT
issue-393	111	140	;	;	PUNCT
issue-393	111	141	–	–	PUNCT
issue-393	111	142	verification	verification	NOUN
issue-393	111	143	of	of	ADP
issue-393	111	144	credit	credit	NOUN
issue-393	111	145	history	history	NOUN
issue-393	111	146	,	,	PUNCT
issue-393	111	147	the	the	DET
issue-393	111	148	presence	presence	NOUN
issue-393	111	149	of	of	ADP
issue-393	111	150	lawsuits	lawsuit	NOUN
issue-393	111	151	,	,	PUNCT
issue-393	111	152	violations	violation	NOUN
issue-393	111	153	of	of	ADP
issue-393	111	154	legislation	legislation	NOUN
issue-393	111	155	(	(	PUNCT
issue-393	111	156	fines	fine	NOUN
issue-393	111	157	,	,	PUNCT
issue-393	111	158	sanctions	sanction	NOUN
issue-393	111	159	,	,	PUNCT
issue-393	111	160	etc	etc	X
issue-393	111	161	.	.	X
issue-393	111	162	)	)	PUNCT
issue-393	111	163	and	and	CCONJ
issue-393	111	164	the	the	DET
issue-393	111	165	negative	negative	ADJ
issue-393	111	166	consequences	consequence	NOUN
issue-393	111	167	of	of	ADP
issue-393	111	168	these	these	DET
issue-393	111	169	events	event	NOUN
issue-393	111	170	;	;	PUNCT
issue-393	111	171	–	–	PUNCT
issue-393	111	172	consideration	consideration	NOUN
issue-393	111	173	of	of	ADP
issue-393	111	174	possibilities	possibility	NOUN
issue-393	111	175	of	of	ADP
issue-393	111	176	enterprise	enterprise	NOUN
issue-393	111	177	development	development	NOUN
issue-393	111	178	,	,	PUNCT
issue-393	111	179	opening	opening	NOUN
issue-393	111	180	of	of	ADP
issue-393	111	181	new	new	ADJ
issue-393	111	182	directions	direction	NOUN
issue-393	111	183	of	of	ADP
issue-393	111	184	activity	activity	NOUN
issue-393	111	185	or	or	CCONJ
issue-393	111	186	expansion	expansion	NOUN
issue-393	111	187	of	of	ADP
issue-393	111	188	the	the	DET
issue-393	111	189	client	client	NOUN
issue-393	111	190	base	base	NOUN
issue-393	111	191	and	and	CCONJ
issue-393	111	192	availability	availability	NOUN
issue-393	111	193	of	of	ADP
issue-393	111	194	concluded	conclude	VERB
issue-393	111	195	contracts	contract	NOUN
issue-393	111	196	with	with	ADP
issue-393	111	197	contractors	contractor	NOUN
issue-393	111	198	;	;	PUNCT
issue-393	111	199	–	–	PUNCT
issue-393	111	200	final	final	ADJ
issue-393	111	201	formation	formation	NOUN
issue-393	111	202	of	of	ADP
issue-393	111	203	the	the	DET
issue-393	111	204	idea	idea	NOUN
issue-393	111	205	of	of	ADP
issue-393	111	206	an	an	DET
issue-393	111	207	enterprise	enterprise	NOUN
issue-393	111	208	’s	’s	PART
issue-393	111	209	ability	ability	NOUN
issue-393	111	210	to	to	PART
issue-393	111	211	conduct	conduct	VERB
issue-393	111	212	continuous	continuous	ADJ
issue-393	111	213	activities	activity	NOUN
issue-393	111	214	(	(	PUNCT
issue-393	111	215	moskal	moskal	NOUN
issue-393	111	216	,	,	PUNCT
issue-393	111	217	2014	2014	NUM
issue-393	111	218	)	)	PUNCT
issue-393	111	219	.	.	PUNCT
issue-393	112	1	5	5	X
issue-393	112	2	.	.	X
issue-393	112	3	conclusions	conclusion	NOUN
issue-393	112	4	in	in	ADP
issue-393	112	5	modern	modern	ADJ
issue-393	112	6	conditions	condition	NOUN
issue-393	112	7	in	in	ADP
issue-393	112	8	ukraine	ukraine	NOUN
issue-393	112	9	,	,	PUNCT
issue-393	112	10	the	the	DET
issue-393	112	11	features	feature	NOUN
issue-393	112	12	of	of	ADP
issue-393	112	13	the	the	DET
issue-393	112	14	procedure	procedure	NOUN
issue-393	112	15	of	of	ADP
issue-393	112	16	due	due	ADJ
issue-393	112	17	diligence	diligence	NOUN
issue-393	112	18	have	have	AUX
issue-393	112	19	not	not	PART
issue-393	112	20	been	be	AUX
issue-393	112	21	fully	fully	ADV
issue-393	112	22	investigated	investigate	VERB
issue-393	112	23	and	and	CCONJ
issue-393	112	24	identified	identify	VERB
issue-393	112	25	,	,	PUNCT
issue-393	112	26	and	and	CCONJ
issue-393	112	27	there	there	PRON
issue-393	112	28	is	be	VERB
issue-393	112	29	also	also	ADV
issue-393	112	30	the	the	DET
issue-393	112	31	lack	lack	NOUN
issue-393	112	32	of	of	ADP
issue-393	112	33	practical	practical	ADJ
issue-393	112	34	implementation	implementation	NOUN
issue-393	112	35	of	of	ADP
issue-393	112	36	due	due	ADJ
issue-393	112	37	diligence	diligence	NOUN
issue-393	112	38	in	in	ADP
issue-393	112	39	ukrainian	ukrainian	ADJ
issue-393	112	40	enterprises	enterprise	NOUN
issue-393	112	41	.	.	PUNCT
issue-393	113	1	thanks	thank	NOUN
issue-393	113	2	to	to	ADP
issue-393	113	3	the	the	DET
issue-393	113	4	study	study	NOUN
issue-393	113	5	of	of	ADP
issue-393	113	6	foreign	foreign	ADJ
issue-393	113	7	information	information	NOUN
issue-393	113	8	sources	source	NOUN
issue-393	113	9	and	and	CCONJ
issue-393	113	10	their	their	PRON
issue-393	113	11	practical	practical	ADJ
issue-393	113	12	experience	experience	NOUN
issue-393	113	13	,	,	PUNCT
issue-393	113	14	we	we	PRON
issue-393	113	15	have	have	AUX
issue-393	113	16	clarified	clarify	VERB
issue-393	113	17	the	the	DET
issue-393	113	18	definition	definition	NOUN
issue-393	113	19	of	of	ADP
issue-393	113	20	the	the	DET
issue-393	113	21	concept	concept	NOUN
issue-393	113	22	of	of	ADP
issue-393	113	23	“	"	PUNCT
issue-393	113	24	due	due	ADJ
issue-393	113	25	diligence	diligence	NOUN
issue-393	113	26	”	"	PUNCT
issue-393	113	27	.	.	PUNCT
issue-393	114	1	so	so	ADV
issue-393	114	2	,	,	PUNCT
issue-393	114	3	under	under	ADP
issue-393	114	4	“	"	PUNCT
issue-393	114	5	due	due	ADJ
issue-393	114	6	diligence	diligence	NOUN
issue-393	114	7	”	"	PUNCT
issue-393	114	8	we	we	PRON
issue-393	114	9	propose	propose	VERB
issue-393	114	10	to	to	PART
issue-393	114	11	understand	understand	VERB
issue-393	114	12	the	the	DET
issue-393	114	13	procedure	procedure	NOUN
issue-393	114	14	for	for	ADP
issue-393	114	15	conducting	conduct	VERB
issue-393	114	16	a	a	DET
issue-393	114	17	comprehensive	comprehensive	ADJ
issue-393	114	18	examination	examination	NOUN
issue-393	114	19	of	of	ADP
issue-393	114	20	the	the	DET
issue-393	114	21	investment	investment	NOUN
issue-393	114	22	agreement	agreement	NOUN
issue-393	114	23	within	within	ADP
issue-393	114	24	the	the	DET
issue-393	114	25	framework	framework	NOUN
issue-393	114	26	of	of	ADP
issue-393	114	27	making	make	VERB
issue-393	114	28	a	a	DET
issue-393	114	29	decision	decision	NOUN
issue-393	114	30	on	on	ADP
issue-393	114	31	effective	effective	ADJ
issue-393	114	32	capital	capital	NOUN
issue-393	114	33	investment	investment	NOUN
issue-393	114	34	,	,	PUNCT
issue-393	114	35	by	by	ADP
issue-393	114	36	minimizing	minimize	VERB
issue-393	114	37	risks	risk	NOUN
issue-393	114	38	,	,	PUNCT
issue-393	114	39	in	in	ADP
issue-393	114	40	order	order	NOUN
issue-393	114	41	to	to	PART
issue-393	114	42	preserve	preserve	VERB
issue-393	114	43	this	this	DET
issue-393	114	44	capital	capital	NOUN
issue-393	114	45	and	and	CCONJ
issue-393	114	46	potentially	potentially	ADV
issue-393	114	47	increase	increase	VERB
issue-393	114	48	it	it	PRON
issue-393	114	49	in	in	ADP
issue-393	114	50	the	the	DET
issue-393	114	51	future	future	NOUN
issue-393	114	52	.	.	PUNCT
issue-393	115	1	according	accord	VERB
issue-393	115	2	to	to	ADP
issue-393	115	3	the	the	DET
issue-393	115	4	results	result	NOUN
issue-393	115	5	of	of	ADP
issue-393	115	6	the	the	DET
issue-393	115	7	study	study	NOUN
issue-393	115	8	,	,	PUNCT
issue-393	115	9	we	we	PRON
issue-393	115	10	maintain	maintain	VERB
issue-393	115	11	that	that	SCONJ
issue-393	115	12	there	there	PRON
issue-393	115	13	is	be	VERB
issue-393	115	14	currently	currently	ADV
issue-393	115	15	no	no	DET
issue-393	115	16	regulatory	regulatory	ADJ
issue-393	115	17	framework	framework	NOUN
issue-393	115	18	that	that	PRON
issue-393	115	19	would	would	AUX
issue-393	115	20	govern	govern	VERB
issue-393	115	21	the	the	DET
issue-393	115	22	implementation	implementation	NOUN
issue-393	115	23	of	of	ADP
issue-393	115	24	the	the	DET
issue-393	115	25	due	due	ADJ
issue-393	115	26	diligence	diligence	NOUN
issue-393	115	27	procedure	procedure	NOUN
issue-393	115	28	.	.	PUNCT
issue-393	116	1	in	in	ADP
issue-393	116	2	audit	audit	NOUN
issue-393	116	3	practice	practice	NOUN
issue-393	116	4	,	,	PUNCT
issue-393	116	5	it	it	PRON
issue-393	116	6	is	be	AUX
issue-393	116	7	quite	quite	ADV
issue-393	116	8	logical	logical	ADJ
issue-393	116	9	to	to	PART
issue-393	116	10	consider	consider	VERB
issue-393	116	11	the	the	DET
issue-393	116	12	procedure	procedure	NOUN
issue-393	116	13	of	of	ADP
issue-393	116	14	due	due	ADJ
issue-393	116	15	diligence	diligence	NOUN
issue-393	116	16	as	as	ADP
issue-393	116	17	an	an	DET
issue-393	116	18	audit	audit	NOUN
issue-393	116	19	service	service	NOUN
issue-393	116	20	,	,	PUNCT
issue-393	116	21	namely	namely	ADV
issue-393	116	22	,	,	PUNCT
issue-393	116	23	services	service	NOUN
issue-393	116	24	that	that	PRON
issue-393	116	25	accompany	accompany	VERB
issue-393	116	26	the	the	DET
issue-393	116	27	audit	audit	NOUN
issue-393	116	28	,	,	PUNCT
issue-393	116	29	and	and	CCONJ
issue-393	116	30	one	one	PRON
issue-393	116	31	should	should	AUX
issue-393	116	32	be	be	AUX
issue-393	116	33	guided	guide	VERB
issue-393	116	34	by	by	ADP
issue-393	116	35	the	the	DET
issue-393	116	36	standards	standard	NOUN
issue-393	116	37	established	establish	VERB
issue-393	116	38	by	by	ADP
issue-393	116	39	the	the	DET
issue-393	116	40	isrs	isrs	ADJ
issue-393	116	41	4400	4400	NUM
issue-393	116	42	.	.	PUNCT
issue-393	117	1	the	the	DET
issue-393	117	2	success	success	NOUN
issue-393	117	3	of	of	ADP
issue-393	117	4	the	the	DET
issue-393	117	5	due	due	ADJ
issue-393	117	6	diligence	diligence	NOUN
issue-393	117	7	procedure	procedure	NOUN
issue-393	117	8	is	be	AUX
issue-393	117	9	influenced	influence	VERB
issue-393	117	10	by	by	ADP
issue-393	117	11	a	a	DET
issue-393	117	12	number	number	NOUN
issue-393	117	13	of	of	ADP
issue-393	117	14	factors	factor	NOUN
issue-393	117	15	,	,	PUNCT
issue-393	117	16	including	include	VERB
issue-393	117	17	the	the	DET
issue-393	117	18	purpose	purpose	NOUN
issue-393	117	19	of	of	ADP
issue-393	117	20	the	the	DET
issue-393	117	21	procedure	procedure	NOUN
issue-393	117	22	,	,	PUNCT
issue-393	117	23	terms	term	NOUN
issue-393	117	24	of	of	ADP
issue-393	117	25	its	its	PRON
issue-393	117	26	implementation	implementation	NOUN
issue-393	117	27	,	,	PUNCT
issue-393	117	28	the	the	DET
issue-393	117	29	composition	composition	NOUN
issue-393	117	30	of	of	ADP
issue-393	117	31	the	the	DET
issue-393	117	32	working	working	NOUN
issue-393	117	33	group	group	NOUN
issue-393	117	34	,	,	PUNCT
issue-393	117	35	etc	etc	X
issue-393	117	36	.	.	X
issue-393	117	37	,	,	PUNCT
issue-393	117	38	and	and	CCONJ
issue-393	117	39	that	that	PRON
issue-393	117	40	is	be	AUX
issue-393	117	41	why	why	SCONJ
issue-393	117	42	the	the	DET
issue-393	117	43	procedural	procedural	ADJ
issue-393	117	44	tool	tool	NOUN
issue-393	117	45	for	for	ADP
issue-393	117	46	the	the	DET
issue-393	117	47	adoption	adoption	NOUN
issue-393	117	48	of	of	ADP
issue-393	117	49	the	the	DET
issue-393	117	50	due	due	ADJ
issue-393	117	51	diligence	diligence	NOUN
issue-393	117	52	task	task	NOUN
issue-393	117	53	requires	require	VERB
issue-393	117	54	a	a	DET
issue-393	117	55	detailed	detailed	ADJ
issue-393	117	56	study	study	NOUN
issue-393	117	57	and	and	CCONJ
issue-393	117	58	definition	definition	NOUN
issue-393	117	59	of	of	ADP
issue-393	117	60	all	all	DET
issue-393	117	61	existing	exist	VERB
issue-393	117	62	aspects	aspect	NOUN
issue-393	117	63	.	.	PUNCT
issue-393	118	1	it	it	PRON
issue-393	118	2	is	be	AUX
issue-393	118	3	determined	determine	VERB
issue-393	118	4	that	that	SCONJ
issue-393	118	5	the	the	DET
issue-393	118	6	main	main	ADJ
issue-393	118	7	purpose	purpose	NOUN
issue-393	118	8	of	of	ADP
issue-393	118	9	the	the	DET
issue-393	118	10	due	due	ADJ
issue-393	118	11	diligence	diligence	NOUN
issue-393	118	12	procedure	procedure	NOUN
issue-393	118	13	is	be	AUX
issue-393	118	14	the	the	DET
issue-393	118	15	formation	formation	NOUN
issue-393	118	16	of	of	ADP
issue-393	118	17	the	the	DET
issue-393	118	18	investor	investor	NOUN
issue-393	118	19	’s	’s	PART
issue-393	118	20	full	full	ADJ
issue-393	118	21	understanding	understanding	NOUN
issue-393	118	22	of	of	ADP
issue-393	118	23	the	the	DET
issue-393	118	24	real	real	ADJ
issue-393	118	25	financial	financial	ADJ
issue-393	118	26	condition	condition	NOUN
issue-393	118	27	of	of	ADP
issue-393	118	28	the	the	DET
issue-393	118	29	investment	investment	NOUN
issue-393	118	30	object	object	NOUN
issue-393	118	31	and	and	CCONJ
issue-393	118	32	minimization	minimization	NOUN
issue-393	118	33	of	of	ADP
issue-393	118	34	the	the	DET
issue-393	118	35	existing	exist	VERB
issue-393	118	36	risks	risk	NOUN
issue-393	118	37	of	of	ADP
issue-393	118	38	transactions	transaction	NOUN
issue-393	118	39	when	when	SCONJ
issue-393	118	40	making	make	VERB
issue-393	118	41	a	a	DET
issue-393	118	42	decision	decision	NOUN
issue-393	118	43	on	on	ADP
issue-393	118	44	investing	invest	VERB
issue-393	118	45	capital	capital	NOUN
issue-393	118	46	.	.	PUNCT
issue-393	119	1	the	the	DET
issue-393	119	2	sequence	sequence	NOUN
issue-393	119	3	and	and	CCONJ
issue-393	119	4	structure	structure	NOUN
issue-393	119	5	of	of	ADP
issue-393	119	6	the	the	DET
issue-393	119	7	process	process	NOUN
issue-393	119	8	of	of	ADP
issue-393	119	9	due	due	ADJ
issue-393	119	10	diligence	diligence	NOUN
issue-393	119	11	,	,	PUNCT
issue-393	119	12	as	as	ADP
issue-393	119	13	an	an	DET
issue-393	119	14	audit	audit	NOUN
issue-393	119	15	service	service	NOUN
issue-393	119	16	for	for	ADP
issue-393	119	17	describing	describe	VERB
issue-393	119	18	the	the	DET
issue-393	119	19	content	content	NOUN
issue-393	119	20	of	of	ADP
issue-393	119	21	its	its	PRON
issue-393	119	22	individual	individual	ADJ
issue-393	119	23	stages	stage	NOUN
issue-393	119	24	and	and	CCONJ
issue-393	119	25	works	work	NOUN
issue-393	119	26	,	,	PUNCT
issue-393	119	27	have	have	AUX
issue-393	119	28	been	be	AUX
issue-393	119	29	developed	develop	VERB
issue-393	119	30	,	,	PUNCT
issue-393	119	31	and	and	CCONJ
issue-393	119	32	it	it	PRON
issue-393	119	33	has	have	AUX
issue-393	119	34	made	make	VERB
issue-393	119	35	it	it	PRON
issue-393	119	36	possible	possible	ADJ
issue-393	119	37	to	to	PART
issue-393	119	38	develop	develop	VERB
issue-393	119	39	an	an	DET
issue-393	119	40	algorithm	algorithm	NOUN
issue-393	119	41	for	for	ADP
issue-393	119	42	conducting	conduct	VERB
issue-393	119	43	a	a	DET
issue-393	119	44	due	due	ADJ
issue-393	119	45	diligence	diligence	NOUN
issue-393	119	46	procedure	procedure	NOUN
issue-393	119	47	.	.	PUNCT
issue-393	120	1	thus	thus	ADV
issue-393	120	2	,	,	PUNCT
issue-393	120	3	due	due	ADJ
issue-393	120	4	diligence	diligence	NOUN
issue-393	120	5	is	be	AUX
issue-393	120	6	currently	currently	ADV
issue-393	120	7	a	a	DET
issue-393	120	8	very	very	ADV
issue-393	120	9	relevant	relevant	ADJ
issue-393	120	10	procedure	procedure	NOUN
issue-393	120	11	.	.	PUNCT
issue-393	121	1	necessity	necessity	NOUN
issue-393	121	2	is	be	AUX
issue-393	121	3	primarily	primarily	ADV
issue-393	121	4	due	due	ADJ
issue-393	121	5	to	to	ADP
issue-393	121	6	the	the	DET
issue-393	121	7	fact	fact	NOUN
issue-393	121	8	that	that	SCONJ
issue-393	121	9	in	in	ADP
issue-393	121	10	modern	modern	ADJ
issue-393	121	11	market	market	NOUN
issue-393	121	12	relations	relation	NOUN
issue-393	121	13	,	,	PUNCT
issue-393	121	14	the	the	DET
issue-393	121	15	requirements	requirement	NOUN
issue-393	121	16	of	of	ADP
issue-393	121	17	investors	investor	NOUN
issue-393	121	18	,	,	PUNCT
issue-393	121	19	banking	banking	NOUN
issue-393	121	20	institutions	institution	NOUN
issue-393	121	21	,	,	PUNCT
issue-393	121	22	and	and	CCONJ
issue-393	121	23	buyers	buyer	NOUN
issue-393	121	24	to	to	ADP
issue-393	121	25	the	the	DET
issue-393	121	26	transparency	transparency	NOUN
issue-393	121	27	of	of	ADP
issue-393	121	28	information	information	NOUN
issue-393	121	29	about	about	ADP
issue-393	121	30	the	the	DET
issue-393	121	31	object	object	NOUN
issue-393	121	32	of	of	ADP
issue-393	121	33	investment	investment	NOUN
issue-393	121	34	,	,	PUNCT
issue-393	121	35	credit	credit	NOUN
issue-393	121	36	or	or	CCONJ
issue-393	121	37	purchase	purchase	NOUN
issue-393	121	38	increase	increase	NOUN
issue-393	121	39	.	.	PUNCT
issue-393	122	1	due	due	ADJ
issue-393	122	2	diligence	diligence	NOUN
issue-393	122	3	,	,	PUNCT
issue-393	122	4	as	as	ADP
issue-393	122	5	a	a	DET
issue-393	122	6	research	research	NOUN
issue-393	122	7	tool	tool	NOUN
issue-393	122	8	,	,	PUNCT
issue-393	122	9	allows	allow	VERB
issue-393	122	10	you	you	PRON
issue-393	122	11	to	to	PART
issue-393	122	12	get	get	VERB
issue-393	122	13	a	a	DET
issue-393	122	14	real	real	ADJ
issue-393	122	15	assessment	assessment	NOUN
issue-393	122	16	of	of	ADP
issue-393	122	17	the	the	DET
issue-393	122	18	business	business	NOUN
issue-393	122	19	,	,	PUNCT
issue-393	122	20	determine	determine	VERB
issue-393	122	21	the	the	DET
issue-393	122	22	financial	financial	ADJ
issue-393	122	23	situation	situation	NOUN
issue-393	122	24	and	and	CCONJ
issue-393	122	25	development	development	NOUN
issue-393	122	26	trends	trend	NOUN
issue-393	122	27	of	of	ADP
issue-393	122	28	the	the	DET
issue-393	122	29	enterprise	enterprise	NOUN
issue-393	122	30	,	,	PUNCT
issue-393	122	31	and	and	CCONJ
issue-393	122	32	as	as	ADP
issue-393	122	33	a	a	DET
issue-393	122	34	result	result	NOUN
issue-393	122	35	receive	receive	VERB
issue-393	122	36	information	information	NOUN
issue-393	122	37	that	that	PRON
issue-393	122	38	will	will	AUX
issue-393	122	39	have	have	VERB
issue-393	122	40	a	a	DET
issue-393	122	41	qualitative	qualitative	ADJ
issue-393	122	42	impact	impact	NOUN
issue-393	122	43	on	on	ADP
issue-393	122	44	the	the	DET
issue-393	122	45	adoption	adoption	NOUN
issue-393	122	46	of	of	ADP
issue-393	122	47	effective	effective	ADJ
issue-393	122	48	management	management	NOUN
issue-393	122	49	decisions	decision	NOUN
issue-393	122	50	.	.	PUNCT
issue-393	123	1	references	reference	NOUN
issue-393	123	2	:	:	PUNCT
issue-393	123	3	spedding	spedde	VERB
issue-393	123	4	l.	l.	PROPN
issue-393	123	5	s.	s.	PROPN
issue-393	123	6	(	(	PUNCT
issue-393	123	7	2009	2009	NUM
issue-393	123	8	)	)	PUNCT
issue-393	123	9	the	the	DET
issue-393	123	10	due	due	ADJ
issue-393	123	11	diligence	diligence	NOUN
issue-393	123	12	handbook	handbook	NOUN
issue-393	123	13	.	.	PUNCT
issue-393	124	1	corporate	corporate	ADJ
issue-393	124	2	governance	governance	NOUN
issue-393	124	3	,	,	PUNCT
issue-393	124	4	risk	risk	NOUN
issue-393	124	5	management	management	NOUN
issue-393	124	6	and	and	CCONJ
issue-393	124	7	business	business	NOUN
issue-393	124	8	planning	planning	NOUN
issue-393	124	9	.	.	PUNCT
issue-393	125	1	cima	cima	PROPN
issue-393	125	2	publishing	publishing	PROPN
issue-393	125	3	,	,	PUNCT
issue-393	125	4	p.	p.	NOUN
issue-393	125	5	709	709	NUM
issue-393	125	6	.	.	PUNCT
issue-393	126	1	dunant	dunant	NOUN
issue-393	126	2	o.	o.	PROPN
issue-393	126	3	(	(	PUNCT
issue-393	126	4	1988	1988	NUM
issue-393	126	5	)	)	PUNCT
issue-393	126	6	swiss	swiss	ADJ
issue-393	126	7	bank	bank	NOUN
issue-393	126	8	secrecy	secrecy	NOUN
issue-393	126	9	:	:	PUNCT
issue-393	126	10	it	it	PRON
issue-393	126	11	’s	’	VERB
issue-393	126	12	limits	limit	NOUN
issue-393	126	13	under	under	ADP
issue-393	126	14	swiss	swiss	ADJ
issue-393	126	15	and	and	CCONJ
issue-393	126	16	international	international	ADJ
issue-393	126	17	laws	law	NOUN
issue-393	126	18	,	,	PUNCT
issue-393	126	19	case	case	NOUN
issue-393	126	20	western	western	PROPN
issue-393	126	21	reserve	reserve	PROPN
issue-393	126	22	journal	journal	PROPN
issue-393	126	23	of	of	ADP
issue-393	126	24	international	international	ADJ
issue-393	126	25	law	law	NOUN
issue-393	126	26	,	,	PUNCT
issue-393	126	27	vol	vol	NOUN
issue-393	126	28	.	.	PROPN
issue-393	126	29	20	20	NUM
issue-393	126	30	,	,	PUNCT
issue-393	126	31	pp	pp	ADJ
issue-393	126	32	.	.	PUNCT
issue-393	127	1	541	541	NUM
issue-393	127	2	-	-	SYM
issue-393	127	3	575	575	NUM
issue-393	127	4	.	.	PUNCT
issue-393	128	1	nigh	nigh	PROPN
issue-393	128	2	john	john	PROPN
issue-393	128	3	o.	o.	PROPN
issue-393	128	4	(	(	PUNCT
issue-393	128	5	2004	2004	NUM
issue-393	128	6	)	)	PUNCT
issue-393	128	7	due	due	ADJ
issue-393	128	8	diligence	diligence	NOUN
issue-393	128	9	under	under	ADP
issue-393	128	10	sarbanes	sarbane	NOUN
issue-393	128	11	-	-	PUNCT
issue-393	128	12	oxley	oxley	ADJ
issue-393	128	13	,	,	PUNCT
issue-393	128	14	emphasis	emphasis	NOUN
issue-393	128	15	,	,	PUNCT
issue-393	128	16	vol	vol	NOUN
issue-393	128	17	.	.	PROPN
issue-393	128	18	1	1	NUM
issue-393	128	19	,	,	PUNCT
issue-393	128	20	pp	pp	ADJ
issue-393	128	21	.	.	PUNCT
issue-393	129	1	2	2	NUM
issue-393	129	2	-	-	SYM
issue-393	129	3	5	5	NUM
issue-393	129	4	.	.	PUNCT
issue-393	129	5	silichieva	silichieva	PROPN
issue-393	129	6	n.	n.	PROPN
issue-393	129	7	ye	ye	PROPN
issue-393	129	8	.	.	PUNCT
issue-393	130	1	(	(	PUNCT
issue-393	130	2	2011	2011	NUM
issue-393	130	3	)	)	PUNCT
issue-393	130	4	sutnist	sutnist	NOUN
issue-393	130	5	due	due	ADJ
issue-393	130	6	diligencei	diligencei	NOUN
issue-393	130	7	mozhlyvi	mozhlyvi	PROPN
issue-393	130	8	perspektyvy	perspektyvy	PROPN
issue-393	130	9	rozvytku	rozvytku	PROPN
issue-393	130	10	v	v	ADP
issue-393	130	11	ukraini	ukraini	NOUN
issue-393	130	12	[	[	X
issue-393	130	13	essence	essence	NOUN
issue-393	130	14	of	of	ADP
issue-393	130	15	due	due	ADJ
issue-393	130	16	diligence	diligence	NOUN
issue-393	130	17	and	and	CCONJ
issue-393	130	18	possible	possible	ADJ
issue-393	130	19	prospects	prospect	NOUN
issue-393	130	20	for	for	ADP
issue-393	130	21	development	development	NOUN
issue-393	130	22	in	in	ADP
issue-393	130	23	ukraine	ukraine	NOUN
issue-393	130	24	]	]	PUNCT
issue-393	130	25	,	,	PUNCT
issue-393	130	26	ekonomichnyi	ekonomichnyi	NOUN
issue-393	130	27	prostir	prostir	VERB
issue-393	130	28	(	(	PUNCT
issue-393	130	29	economic	economic	ADJ
issue-393	130	30	space	space	NOUN
issue-393	130	31	)	)	PUNCT
issue-393	130	32	,	,	PUNCT
issue-393	130	33	vol	vol	NOUN
issue-393	130	34	.	.	PROPN
issue-393	131	1	45	45	NUM
issue-393	131	2	,	,	PUNCT
issue-393	131	3	pp	pp	ADJ
issue-393	131	4	.	.	PUNCT
issue-393	132	1	288	288	NUM
issue-393	132	2	-	-	SYM
issue-393	132	3	296	296	NUM
issue-393	132	4	.	.	PUNCT
issue-393	133	1	kasych	kasych	PROPN
issue-393	133	2	a.	a.	PROPN
issue-393	133	3	o.	o.	PROPN
issue-393	133	4	(	(	PUNCT
issue-393	133	5	2015	2015	NUM
issue-393	133	6	)	)	PUNCT
issue-393	133	7	diu	diu	PROPN
issue-393	133	8	dilidzhens	dilidzhen	NOUN
issue-393	133	9	yak	yak	PROPN
issue-393	133	10	kliuchovyi	kliuchovyi	PROPN
issue-393	133	11	instrument	instrument	PROPN
issue-393	133	12	analizu	analizu	PROPN
issue-393	133	13	dotsilnosti	dotsilnosti	PROPN
issue-393	133	14	investuvannia	investuvannia	NOUN
issue-393	134	1	[	[	X
issue-393	134	2	due	due	ADJ
issue-393	134	3	diligence	diligence	NOUN
issue-393	134	4	as	as	ADP
issue-393	134	5	a	a	DET
issue-393	134	6	key	key	ADJ
issue-393	134	7	tool	tool	NOUN
issue-393	134	8	for	for	ADP
issue-393	134	9	analyzing	analyze	VERB
issue-393	134	10	the	the	DET
issue-393	134	11	feasibility	feasibility	NOUN
issue-393	134	12	of	of	ADP
issue-393	134	13	investing	invest	VERB
issue-393	134	14	]	]	PUNCT
issue-393	134	15	,	,	PUNCT
issue-393	134	16	oblik	oblik	NOUN
issue-393	134	17	i	i	PRON
issue-393	134	18	finansy	finansy	ADV
issue-393	134	19	(	(	PUNCT
issue-393	134	20	accounting	accounting	NOUN
issue-393	134	21	and	and	CCONJ
issue-393	134	22	finances	finance	NOUN
issue-393	134	23	)	)	PUNCT
issue-393	134	24	,	,	PUNCT
issue-393	134	25	vol	vol	NOUN
issue-393	134	26	.	.	PROPN
issue-393	134	27	4	4	NUM
issue-393	134	28	(	(	PUNCT
issue-393	134	29	70	70	NUM
issue-393	134	30	)	)	PUNCT
issue-393	134	31	,	,	PUNCT
issue-393	134	32	pp	pp	ADP
issue-393	134	33	.	.	PUNCT
issue-393	135	1	92	92	NUM
issue-393	135	2	-	-	SYM
issue-393	135	3	97	97	NUM
issue-393	135	4	.	.	PUNCT
issue-393	136	1	baltic	baltic	PROPN
issue-393	136	2	journal	journal	PROPN
issue-393	136	3	of	of	ADP
issue-393	136	4	economic	economic	ADJ
issue-393	136	5	studies	study	NOUN
issue-393	136	6	146	146	NUM
issue-393	136	7	vol	vol	NOUN
issue-393	136	8	.	.	PROPN
issue-393	137	1	4	4	NUM
issue-393	137	2	,	,	PUNCT
issue-393	137	3	no	no	INTJ
issue-393	137	4	.	.	NOUN
issue-393	137	5	2	2	NUM
issue-393	137	6	,	,	PUNCT
issue-393	137	7	2018	2018	NUM
issue-393	137	8	byrka	byrka	NOUN
issue-393	137	9	m.	m.	PROPN
issue-393	137	10	i.	i.	PROPN
issue-393	137	11	(	(	PUNCT
issue-393	137	12	2013	2013	NUM
issue-393	137	13	)	)	PUNCT
issue-393	137	14	zastosuvannia	zastosuvannia	NOUN
issue-393	137	15	protsedury	protsedury	NOUN
issue-393	137	16	«	«	PUNCT
issue-393	137	17	diu	diu	PROPN
issue-393	137	18	-	-	PUNCT
issue-393	137	19	dilidzhens	dilidzhen	NOUN
issue-393	137	20	»	»	PUNCT
issue-393	137	21	v	v	ADP
issue-393	137	22	protsesi	protsesi	NOUN
issue-393	137	23	zaluchennia	zaluchennia	NOUN
issue-393	137	24	priamykh	priamykh	NOUN
issue-393	137	25	inozemnykh	inozemnykh	ADJ
issue-393	137	26	investytsii	investytsii	ADJ
issue-393	137	27	na	na	PART
issue-393	137	28	pidpryiemstva	pidpryiemstva	NOUN
issue-393	138	1	[	[	X
issue-393	138	2	application	application	NOUN
issue-393	138	3	of	of	ADP
issue-393	138	4	the	the	DET
issue-393	138	5	procedure	procedure	NOUN
issue-393	138	6	of	of	ADP
issue-393	138	7	due	due	ADJ
issue-393	138	8	diligence	diligence	NOUN
issue-393	138	9	in	in	ADP
issue-393	138	10	the	the	DET
issue-393	138	11	process	process	NOUN
issue-393	138	12	of	of	ADP
issue-393	138	13	attracting	attract	VERB
issue-393	138	14	foreign	foreign	ADJ
issue-393	138	15	direct	direct	ADJ
issue-393	138	16	investment	investment	NOUN
issue-393	138	17	in	in	ADP
issue-393	138	18	enterprises	enterprise	NOUN
issue-393	138	19	]	]	PUNCT
issue-393	138	20	,	,	PUNCT
issue-393	138	21	biznes	bizne	NOUN
issue-393	138	22	inform	inform	VERB
issue-393	138	23	(	(	PUNCT
issue-393	138	24	business	business	NOUN
issue-393	138	25	inform	inform	NOUN
issue-393	138	26	)	)	PUNCT
issue-393	138	27	,	,	PUNCT
issue-393	138	28	vol	vol	NOUN
issue-393	138	29	.	.	PROPN
issue-393	138	30	1	1	NUM
issue-393	138	31	,	,	PUNCT
issue-393	138	32	pp	pp	ADJ
issue-393	138	33	.	.	PUNCT
issue-393	139	1	81	81	NUM
issue-393	139	2	-	-	SYM
issue-393	139	3	85	85	NUM
issue-393	139	4	.	.	PUNCT
issue-393	140	1	nazarenko	nazarenko	PROPN
issue-393	140	2	i.	i.	PROPN
issue-393	140	3	m.	m.	PROPN
issue-393	140	4	(	(	PUNCT
issue-393	140	5	2011	2011	NUM
issue-393	140	6	)	)	PUNCT
issue-393	140	7	diu	diu	PROPN
issue-393	140	8	dilidzhens	dilidzhens	PROPN
issue-393	140	9	:	:	PUNCT
issue-393	140	10	sutnist	sutnist	NOUN
issue-393	140	11	,	,	PUNCT
issue-393	140	12	pryznachennia	pryznachennia	NOUN
issue-393	140	13	ta	ta	PART
issue-393	140	14	poslidovnist	poslidovnist	PROPN
issue-393	140	15	provedennia	provedennia	PROPN
issue-393	141	1	[	[	X
issue-393	141	2	due	due	ADJ
issue-393	141	3	diligence	diligence	NOUN
issue-393	141	4	:	:	PUNCT
issue-393	141	5	the	the	DET
issue-393	141	6	essence	essence	NOUN
issue-393	141	7	,	,	PUNCT
issue-393	141	8	purpose	purpose	NOUN
issue-393	141	9	and	and	CCONJ
issue-393	141	10	sequence	sequence	NOUN
issue-393	141	11	of	of	ADP
issue-393	141	12	the	the	DET
issue-393	141	13	implementation	implementation	NOUN
issue-393	141	14	]	]	PUNCT
issue-393	141	15	,	,	PUNCT
issue-393	141	16	naukovi	naukovi	PROPN
issue-393	141	17	pratsi	pratsi	PROPN
issue-393	141	18	kirovohradskoho	kirovohradskoho	PROPN
issue-393	141	19	natsionalnoho	natsionalnoho	NOUN
issue-393	141	20	tekhnichnoho	tekhnichnoho	NOUN
issue-393	141	21	universytetu	universytetu	VERB
issue-393	141	22	.	.	PUNCT
issue-393	142	1	ekonomichni	ekonomichni	PROPN
issue-393	142	2	nauky	nauky	PROPN
issue-393	142	3	(	(	PUNCT
issue-393	142	4	scientific	scientific	ADJ
issue-393	142	5	works	work	NOUN
issue-393	142	6	of	of	ADP
issue-393	142	7	kirovohrad	kirovohrad	PROPN
issue-393	142	8	national	national	PROPN
issue-393	142	9	technical	technical	PROPN
issue-393	142	10	university	university	PROPN
issue-393	142	11	.	.	PUNCT
issue-393	143	1	economic	economic	ADJ
issue-393	143	2	sciences	science	NOUN
issue-393	143	3	)	)	PUNCT
issue-393	143	4	,	,	PUNCT
issue-393	143	5	vol	vol	NOUN
issue-393	143	6	.	.	PROPN
issue-393	143	7	20	20	NUM
issue-393	143	8	,	,	PUNCT
issue-393	143	9	pp	pp	ADJ
issue-393	143	10	.	.	PUNCT
issue-393	144	1	360	360	NUM
issue-393	144	2	-	-	SYM
issue-393	144	3	366	366	NUM
issue-393	144	4	.	.	PUNCT
issue-393	145	1	moskal	moskal	PROPN
issue-393	145	2	n.	n.	PROPN
issue-393	145	3	v.	v.	PROPN
issue-393	145	4	(	(	PUNCT
issue-393	145	5	2014	2014	NUM
issue-393	145	6	)	)	PUNCT
issue-393	145	7	suchasni	suchasni	NOUN
issue-393	145	8	aspekty	aspekty	PROPN
issue-393	146	1	formuvannia	formuvannia	PROPN
issue-393	146	2	zahalnoi	zahalnoi	PROPN
issue-393	146	3	stratehii	stratehii	PROPN
issue-393	146	4	audytu	audytu	PROPN
issue-393	147	1	[	[	X
issue-393	147	2	modern	modern	ADJ
issue-393	147	3	aspects	aspect	NOUN
issue-393	147	4	of	of	ADP
issue-393	147	5	the	the	DET
issue-393	147	6	formation	formation	NOUN
issue-393	147	7	of	of	ADP
issue-393	147	8	the	the	DET
issue-393	147	9	common	common	ADJ
issue-393	147	10	audit	audit	NOUN
issue-393	147	11	strategy	strategy	NOUN
issue-393	147	12	]	]	PUNCT
issue-393	147	13	,	,	PUNCT
issue-393	147	14	visnyk	visnyk	ADV
issue-393	147	15	natsionalnoho	natsionalnoho	X
issue-393	147	16	universytetu	universytetu	VERB
issue-393	147	17	“	"	PUNCT
issue-393	147	18	lvivska	lvivska	ADJ
issue-393	147	19	politekhnika	politekhnika	NOUN
issue-393	147	20	”	"	PUNCT
issue-393	147	21	,	,	PUNCT
issue-393	147	22	(	(	PUNCT
issue-393	147	23	bulletin	bulletin	NOUN
issue-393	147	24	of	of	ADP
issue-393	147	25	the	the	DET
issue-393	147	26	national	national	PROPN
issue-393	147	27	university	university	PROPN
issue-393	147	28	“	"	PUNCT
issue-393	147	29	lvivska	lvivska	PROPN
issue-393	147	30	politekhnika	politekhnika	NOUN
issue-393	147	31	”	"	PUNCT
issue-393	147	32	)	)	PUNCT
issue-393	147	33	vol	vol	NOUN
issue-393	147	34	.	.	PUNCT
issue-393	147	35	797	797	NUM
issue-393	147	36	,	,	PUNCT
issue-393	147	37	pp	pp	ADP
issue-393	147	38	.	.	PUNCT
issue-393	148	1	269	269	NUM
issue-393	148	2	-	-	SYM
issue-393	148	3	273	273	NUM
issue-393	148	4	.	.	PUNCT