id sid tid token lemma pos issue-464 1 1 baltic baltic PROPN issue-464 1 2 journal journal PROPN issue-464 1 3 of of ADP issue-464 1 4 economic economic ADJ issue-464 1 5 studies study NOUN issue-464 1 6 333 333 NUM issue-464 1 7 vol vol NOUN issue-464 1 8 . . PROPN issue-464 2 1 4 4 NUM issue-464 2 2 , , PUNCT issue-464 2 3 no no INTJ issue-464 2 4 . . NOUN issue-464 2 5 3 3 NUM issue-464 2 6 , , PUNCT issue-464 2 7 2018 2018 NUM issue-464 2 8 corresponding correspond VERB issue-464 2 9 author author NOUN issue-464 2 10 : : PUNCT issue-464 2 11 1 1 NUM issue-464 2 12 department department NOUN issue-464 2 13 of of ADP issue-464 2 14 audit audit NOUN issue-464 2 15 and and CCONJ issue-464 2 16 taxation taxation NOUN issue-464 2 17 , , PUNCT issue-464 2 18 central central ADJ issue-464 2 19 ukrainian ukrainian ADJ issue-464 2 20 national national PROPN issue-464 2 21 technical technical PROPN issue-464 2 22 university university PROPN issue-464 2 23 . . PUNCT issue-464 3 1 e e X issue-464 3 2 - - NOUN issue-464 3 3 mail mail NOUN issue-464 3 4 : : PUNCT issue-464 3 5 nataliia.shalimova@gmail.com nataliia.shalimova@gmail.com X issue-464 3 6 2 2 NUM issue-464 3 7 department department NOUN issue-464 3 8 of of ADP issue-464 3 9 audit audit NOUN issue-464 3 10 and and CCONJ issue-464 3 11 taxation taxation NOUN issue-464 3 12 , , PUNCT issue-464 3 13 central central ADJ issue-464 3 14 ukrainian ukrainian ADJ issue-464 3 15 national national PROPN issue-464 3 16 technical technical PROPN issue-464 3 17 university university PROPN issue-464 3 18 . . PUNCT issue-464 4 1 e e X issue-464 4 2 - - NOUN issue-464 4 3 mail mail NOUN issue-464 4 4 : : PUNCT issue-464 4 5 gm_gm@ukr.net gm_gm@ukr.net NOUN issue-464 4 6 doi doi PROPN issue-464 4 7 : : PUNCT issue-464 4 8 https://doi.org/10.30525/2256-0742/2018-4-3-333-342 https://doi.org/10.30525/2256-0742/2018-4-3-333-342 NOUN issue-464 4 9 approaches approach VERB issue-464 4 10 to to ADP issue-464 4 11 the the DET issue-464 4 12 interpretation interpretation NOUN issue-464 4 13 of of ADP issue-464 4 14 the the DET issue-464 4 15 term term NOUN issue-464 4 16 “ " PUNCT issue-464 4 17 historical historical ADJ issue-464 4 18 financial financial ADJ issue-464 4 19 information information NOUN issue-464 4 20 ” " PUNCT issue-464 4 21 as as ADP issue-464 4 22 the the DET issue-464 4 23 criterion criterion NOUN issue-464 4 24 for for ADP issue-464 4 25 the the DET issue-464 4 26 classification classification NOUN issue-464 4 27 of of ADP issue-464 4 28 audit audit NOUN issue-464 4 29 , , PUNCT issue-464 4 30 review review NOUN issue-464 4 31 , , PUNCT issue-464 4 32 and and CCONJ issue-464 4 33 other other ADJ issue-464 4 34 assurance assurance NOUN issue-464 4 35 engagements engagement NOUN issue-464 4 36 nataliia nataliia VERB issue-464 4 37 shalimova1 shalimova1 PROPN issue-464 4 38 , , PUNCT issue-464 4 39 iryna iryna NOUN issue-464 4 40 androshchuk2 androshchuk2 PROPN issue-464 4 41 central central ADJ issue-464 4 42 ukrainian ukrainian ADJ issue-464 4 43 national national PROPN issue-464 4 44 technical technical PROPN issue-464 4 45 university university PROPN issue-464 4 46 , , PUNCT issue-464 4 47 ukraine ukraine PROPN issue-464 4 48 abstract abstract NOUN issue-464 4 49 . . PUNCT issue-464 5 1 the the DET issue-464 5 2 criterion criterion NOUN issue-464 5 3 “ " PUNCT issue-464 5 4 underlying underlie VERB issue-464 5 5 subject subject NOUN issue-464 5 6 matter matter NOUN issue-464 5 7 ” " PUNCT issue-464 5 8 and and CCONJ issue-464 5 9 the the DET issue-464 5 10 associated associated ADJ issue-464 5 11 criterion criterion NOUN issue-464 5 12 “ " PUNCT issue-464 5 13 subject subject ADJ issue-464 5 14 matter matter NOUN issue-464 5 15 information information NOUN issue-464 5 16 ” " PUNCT issue-464 5 17 is be AUX issue-464 5 18 an an DET issue-464 5 19 essential essential ADJ issue-464 5 20 element element NOUN issue-464 5 21 of of ADP issue-464 5 22 the the DET issue-464 5 23 assurance assurance NOUN issue-464 5 24 engagements engagement NOUN issue-464 5 25 and and CCONJ issue-464 5 26 the the DET issue-464 5 27 basis basis NOUN issue-464 5 28 for for ADP issue-464 5 29 distinguishing distinguish VERB issue-464 5 30 their their PRON issue-464 5 31 different different ADJ issue-464 5 32 types type NOUN issue-464 5 33 . . PUNCT issue-464 6 1 the the DET issue-464 6 2 purpose purpose NOUN issue-464 6 3 of of ADP issue-464 6 4 the the DET issue-464 6 5 study study NOUN issue-464 6 6 is be AUX issue-464 6 7 to to PART issue-464 6 8 define define VERB issue-464 6 9 the the DET issue-464 6 10 characteristics characteristic NOUN issue-464 6 11 of of ADP issue-464 6 12 “ " PUNCT issue-464 6 13 historical historical ADJ issue-464 6 14 financial financial ADJ issue-464 6 15 information information NOUN issue-464 6 16 ” " PUNCT issue-464 6 17 and and CCONJ issue-464 6 18 the the DET issue-464 6 19 forms form NOUN issue-464 6 20 of of ADP issue-464 6 21 its its PRON issue-464 6 22 structured structured ADJ issue-464 6 23 representation representation NOUN issue-464 6 24 as as ADP issue-464 6 25 a a DET issue-464 6 26 defining define VERB issue-464 6 27 criterion criterion NOUN issue-464 6 28 for for ADP issue-464 6 29 the the DET issue-464 6 30 classification classification NOUN issue-464 6 31 and and CCONJ issue-464 6 32 differentiation differentiation NOUN issue-464 6 33 of of ADP issue-464 6 34 audit audit NOUN issue-464 6 35 , , PUNCT issue-464 6 36 review review NOUN issue-464 6 37 , , PUNCT issue-464 6 38 and and CCONJ issue-464 6 39 other other ADJ issue-464 6 40 assurance assurance NOUN issue-464 6 41 engagements engagement NOUN issue-464 6 42 . . PUNCT issue-464 7 1 the the DET issue-464 7 2 subject subject NOUN issue-464 7 3 of of ADP issue-464 7 4 the the DET issue-464 7 5 study study NOUN issue-464 7 6 is be AUX issue-464 7 7 the the DET issue-464 7 8 term term NOUN issue-464 7 9 “ " PUNCT issue-464 7 10 historical historical ADJ issue-464 7 11 financial financial ADJ issue-464 7 12 information information NOUN issue-464 7 13 ” " PUNCT issue-464 7 14 in in ADP issue-464 7 15 the the DET issue-464 7 16 context context NOUN issue-464 7 17 of of ADP issue-464 7 18 its its PRON issue-464 7 19 use use NOUN issue-464 7 20 in in ADP issue-464 7 21 international international ADJ issue-464 7 22 standards standard NOUN issue-464 7 23 on on ADP issue-464 7 24 quality quality NOUN issue-464 7 25 control control NOUN issue-464 7 26 , , PUNCT issue-464 7 27 auditing auditing NOUN issue-464 7 28 , , PUNCT issue-464 7 29 review review NOUN issue-464 7 30 engagements engagement NOUN issue-464 7 31 , , PUNCT issue-464 7 32 assurance assurance NOUN issue-464 7 33 engagements engagement NOUN issue-464 7 34 , , PUNCT issue-464 7 35 and and CCONJ issue-464 7 36 related related ADJ issue-464 7 37 services service NOUN issue-464 7 38 . . PUNCT issue-464 8 1 methodology methodology NOUN issue-464 8 2 . . PUNCT issue-464 9 1 to to PART issue-464 9 2 achieve achieve VERB issue-464 9 3 the the DET issue-464 9 4 goal goal NOUN issue-464 9 5 set set VERB issue-464 9 6 in in ADP issue-464 9 7 the the DET issue-464 9 8 work work NOUN issue-464 9 9 , , PUNCT issue-464 9 10 a a DET issue-464 9 11 complex complex NOUN issue-464 9 12 of of ADP issue-464 9 13 general general ADJ issue-464 9 14 scientific scientific ADJ issue-464 9 15 methods method NOUN issue-464 9 16 ( ( PUNCT issue-464 9 17 analysis analysis NOUN issue-464 9 18 , , PUNCT issue-464 9 19 synthesis synthesis NOUN issue-464 9 20 , , PUNCT issue-464 9 21 induction induction NOUN issue-464 9 22 , , PUNCT issue-464 9 23 deduction deduction NOUN issue-464 9 24 , , PUNCT issue-464 9 25 abstraction abstraction NOUN issue-464 9 26 ) ) PUNCT issue-464 9 27 and and CCONJ issue-464 9 28 methodical methodical ADJ issue-464 9 29 techniques technique NOUN issue-464 9 30 ( ( PUNCT issue-464 9 31 systematization systematization NOUN issue-464 9 32 , , PUNCT issue-464 9 33 generalization generalization NOUN issue-464 9 34 , , PUNCT issue-464 9 35 review review NOUN issue-464 9 36 , , PUNCT issue-464 9 37 comparison comparison NOUN issue-464 9 38 ) ) PUNCT issue-464 9 39 was be AUX issue-464 9 40 used use VERB issue-464 9 41 . . PUNCT issue-464 10 1 in in ADP issue-464 10 2 the the DET issue-464 10 3 study study NOUN issue-464 10 4 of of ADP issue-464 10 5 the the DET issue-464 10 6 historical historical ADJ issue-464 10 7 stages stage NOUN issue-464 10 8 of of ADP issue-464 10 9 using use VERB issue-464 10 10 the the DET issue-464 10 11 terms term NOUN issue-464 10 12 “ " PUNCT issue-464 10 13 financial financial ADJ issue-464 10 14 statements statement NOUN issue-464 10 15 ” " PUNCT issue-464 10 16 and and CCONJ issue-464 10 17 “ " PUNCT issue-464 10 18 historical historical ADJ issue-464 10 19 financial financial ADJ issue-464 10 20 information information NOUN issue-464 10 21 ” " PUNCT issue-464 10 22 , , PUNCT issue-464 10 23 the the DET issue-464 10 24 method method NOUN issue-464 10 25 of of ADP issue-464 10 26 system system NOUN issue-464 10 27 analysis analysis NOUN issue-464 10 28 , , PUNCT issue-464 10 29 historical historical ADJ issue-464 10 30 and and CCONJ issue-464 10 31 logical logical ADJ issue-464 10 32 methods method NOUN issue-464 10 33 were be AUX issue-464 10 34 used use VERB issue-464 10 35 . . PUNCT issue-464 11 1 the the DET issue-464 11 2 study study NOUN issue-464 11 3 of of ADP issue-464 11 4 their their PRON issue-464 11 5 essence essence NOUN issue-464 11 6 as as ADP issue-464 11 7 mandatory mandatory ADJ issue-464 11 8 elements element NOUN issue-464 11 9 of of ADP issue-464 11 10 the the DET issue-464 11 11 assurance assurance NOUN issue-464 11 12 engagements engagement NOUN issue-464 11 13 was be AUX issue-464 11 14 based base VERB issue-464 11 15 on on ADP issue-464 11 16 provisions provision NOUN issue-464 11 17 of of ADP issue-464 11 18 the the DET issue-464 11 19 dialectical dialectical ADJ issue-464 11 20 method method NOUN issue-464 11 21 of of ADP issue-464 11 22 knowledge knowledge NOUN issue-464 11 23 of of ADP issue-464 11 24 processes process NOUN issue-464 11 25 and and CCONJ issue-464 11 26 phenomena phenomenon NOUN issue-464 11 27 in in ADP issue-464 11 28 their their PRON issue-464 11 29 interconnection interconnection NOUN issue-464 11 30 and and CCONJ issue-464 11 31 development development NOUN issue-464 11 32 . . PUNCT issue-464 12 1 in in ADP issue-464 12 2 developing develop VERB issue-464 12 3 approaches approach NOUN issue-464 12 4 to to ADP issue-464 12 5 the the DET issue-464 12 6 interpretation interpretation NOUN issue-464 12 7 of of ADP issue-464 12 8 the the DET issue-464 12 9 term term NOUN issue-464 12 10 “ " PUNCT issue-464 12 11 historical historical ADJ issue-464 12 12 financial financial ADJ issue-464 12 13 information information NOUN issue-464 12 14 ” " PUNCT issue-464 12 15 , , PUNCT issue-464 12 16 the the DET issue-464 12 17 algorithm algorithm NOUN issue-464 12 18 for for ADP issue-464 12 19 selecting select VERB issue-464 12 20 engagements engagement NOUN issue-464 12 21 for for ADP issue-464 12 22 different different ADJ issue-464 12 23 types type NOUN issue-464 12 24 of of ADP issue-464 12 25 objects object NOUN issue-464 12 26 and and CCONJ issue-464 12 27 directions direction NOUN issue-464 12 28 of of ADP issue-464 12 29 standardization standardization NOUN issue-464 12 30 a a DET issue-464 12 31 method method NOUN issue-464 12 32 of of ADP issue-464 12 33 modelling modelling NOUN issue-464 12 34 was be AUX issue-464 12 35 applied apply VERB issue-464 12 36 . . PUNCT issue-464 13 1 results result NOUN issue-464 13 2 . . PUNCT issue-464 14 1 based base VERB issue-464 14 2 on on ADP issue-464 14 3 the the DET issue-464 14 4 systematization systematization NOUN issue-464 14 5 of of ADP issue-464 14 6 the the DET issue-464 14 7 historical historical ADJ issue-464 14 8 stages stage NOUN issue-464 14 9 of of ADP issue-464 14 10 the the DET issue-464 14 11 use use NOUN issue-464 14 12 of of ADP issue-464 14 13 terms term NOUN issue-464 14 14 “ " PUNCT issue-464 14 15 financial financial ADJ issue-464 14 16 statements statement NOUN issue-464 14 17 ” " PUNCT issue-464 14 18 and and CCONJ issue-464 14 19 “ " PUNCT issue-464 14 20 historical historical ADJ issue-464 14 21 financial financial ADJ issue-464 14 22 information information NOUN issue-464 14 23 ” " PUNCT issue-464 14 24 in in ADP issue-464 14 25 iaasb iaasb ADJ issue-464 14 26 international international ADJ issue-464 14 27 standards standard NOUN issue-464 14 28 , , PUNCT issue-464 14 29 it it PRON issue-464 14 30 is be AUX issue-464 14 31 substantiated substantiate VERB issue-464 14 32 that that SCONJ issue-464 14 33 the the DET issue-464 14 34 interpretation interpretation NOUN issue-464 14 35 of of ADP issue-464 14 36 the the DET issue-464 14 37 term term NOUN issue-464 14 38 “ " PUNCT issue-464 14 39 historical historical ADJ issue-464 14 40 financial financial ADJ issue-464 14 41 information information NOUN issue-464 14 42 ” " PUNCT issue-464 14 43 is be AUX issue-464 14 44 not not PART issue-464 14 45 specific specific ADJ issue-464 14 46 , , PUNCT issue-464 14 47 allows allow VERB issue-464 14 48 the the DET issue-464 14 49 ambiguity ambiguity NOUN issue-464 14 50 of of ADP issue-464 14 51 interpretations interpretation NOUN issue-464 14 52 , , PUNCT issue-464 14 53 which which PRON issue-464 14 54 complicates complicate VERB issue-464 14 55 the the DET issue-464 14 56 processes process NOUN issue-464 14 57 of of ADP issue-464 14 58 identifying identify VERB issue-464 14 59 the the DET issue-464 14 60 type type NOUN issue-464 14 61 of of ADP issue-464 14 62 engagements engagement NOUN issue-464 14 63 , , PUNCT issue-464 14 64 agreeing agree VERB issue-464 14 65 its its PRON issue-464 14 66 conditions condition NOUN issue-464 14 67 , , PUNCT issue-464 14 68 lead lead VERB issue-464 14 69 to to ADP issue-464 14 70 dissatisfaction dissatisfaction NOUN issue-464 14 71 of of ADP issue-464 14 72 users user NOUN issue-464 14 73 with with ADP issue-464 14 74 the the DET issue-464 14 75 results result NOUN issue-464 14 76 of of ADP issue-464 14 77 auditors auditor NOUN issue-464 14 78 ’ ’ PART issue-464 14 79 work work NOUN issue-464 14 80 . . PUNCT issue-464 15 1 it it PRON issue-464 15 2 is be AUX issue-464 15 3 substantiated substantiate VERB issue-464 15 4 that that SCONJ issue-464 15 5 prior prior ADV issue-464 15 6 to to ADP issue-464 15 7 the the DET issue-464 15 8 definition definition NOUN issue-464 15 9 of of ADP issue-464 15 10 the the DET issue-464 15 11 term term NOUN issue-464 15 12 “ " PUNCT issue-464 15 13 historical historical ADJ issue-464 15 14 financial financial ADJ issue-464 15 15 information information NOUN issue-464 15 16 ” " PUNCT issue-464 15 17 as as ADP issue-464 15 18 the the DET issue-464 15 19 main main ADJ issue-464 15 20 criterion criterion NOUN issue-464 15 21 for for ADP issue-464 15 22 distinguishing distinguish VERB issue-464 15 23 between between ADP issue-464 15 24 audit audit NOUN issue-464 15 25 , , PUNCT issue-464 15 26 review review NOUN issue-464 15 27 , , PUNCT issue-464 15 28 and and CCONJ issue-464 15 29 other other ADJ issue-464 15 30 assurance assurance NOUN issue-464 15 31 engagements engagement NOUN issue-464 15 32 , , PUNCT issue-464 15 33 two two NUM issue-464 15 34 approaches approach NOUN issue-464 15 35 can can AUX issue-464 15 36 be be AUX issue-464 15 37 applied apply VERB issue-464 15 38 : : PUNCT issue-464 15 39 narrow narrow ADJ issue-464 15 40 when when SCONJ issue-464 15 41 the the DET issue-464 15 42 term term NOUN issue-464 15 43 “ " PUNCT issue-464 15 44 historical historical ADJ issue-464 15 45 financial financial ADJ issue-464 15 46 information information NOUN issue-464 15 47 ” " PUNCT issue-464 15 48 is be AUX issue-464 15 49 limited limit VERB issue-464 15 50 to to ADP issue-464 15 51 a a DET issue-464 15 52 complete complete ADJ issue-464 15 53 set set NOUN issue-464 15 54 of of ADP issue-464 15 55 financial financial ADJ issue-464 15 56 statements statement NOUN issue-464 15 57 , , PUNCT issue-464 15 58 a a DET issue-464 15 59 separate separate ADJ issue-464 15 60 financial financial ADJ issue-464 15 61 statement statement NOUN issue-464 15 62 , , PUNCT issue-464 15 63 an an DET issue-464 15 64 account account NOUN issue-464 15 65 , , PUNCT issue-464 15 66 an an DET issue-464 15 67 article article NOUN issue-464 15 68 or or CCONJ issue-464 15 69 item item NOUN issue-464 15 70 of of ADP issue-464 15 71 financial financial ADJ issue-464 15 72 statements statement NOUN issue-464 15 73 , , PUNCT issue-464 15 74 and and CCONJ issue-464 15 75 a a DET issue-464 15 76 broad broad ADJ issue-464 15 77 one one NOUN issue-464 15 78 , , PUNCT issue-464 15 79 which which PRON issue-464 15 80 stipulates stipulate VERB issue-464 15 81 the the DET issue-464 15 82 allocation allocation NOUN issue-464 15 83 of of ADP issue-464 15 84 different different ADJ issue-464 15 85 forms form NOUN issue-464 15 86 of of ADP issue-464 15 87 structured structured ADJ issue-464 15 88 presentation presentation NOUN issue-464 15 89 on on ADP issue-464 15 90 the the DET issue-464 15 91 basis basis NOUN issue-464 15 92 of of ADP issue-464 15 93 specification specification NOUN issue-464 15 94 of of ADP issue-464 15 95 required required ADJ issue-464 15 96 characteristics characteristic NOUN issue-464 15 97 of of ADP issue-464 15 98 historical historical ADJ issue-464 15 99 financial financial ADJ issue-464 15 100 information information NOUN issue-464 15 101 . . PUNCT issue-464 16 1 problems problem NOUN issue-464 16 2 of of ADP issue-464 16 3 their their PRON issue-464 16 4 influence influence NOUN issue-464 16 5 on on ADP issue-464 16 6 the the DET issue-464 16 7 application application NOUN issue-464 16 8 of of ADP issue-464 16 9 international international ADJ issue-464 16 10 standards standard NOUN issue-464 16 11 are be AUX issue-464 16 12 generalized generalize VERB issue-464 16 13 . . PUNCT issue-464 17 1 practical practical ADJ issue-464 17 2 implications implication NOUN issue-464 17 3 . . PUNCT issue-464 18 1 based base VERB issue-464 18 2 on on ADP issue-464 18 3 the the DET issue-464 18 4 proposed propose VERB issue-464 18 5 approaches approach NOUN issue-464 18 6 , , PUNCT issue-464 18 7 an an DET issue-464 18 8 algorithm algorithm NOUN issue-464 18 9 for for ADP issue-464 18 10 selecting select VERB issue-464 18 11 objects object NOUN issue-464 18 12 that that PRON issue-464 18 13 can can AUX issue-464 18 14 be be AUX issue-464 18 15 the the DET issue-464 18 16 subject subject NOUN issue-464 18 17 of of ADP issue-464 18 18 various various ADJ issue-464 18 19 assurance assurance NOUN issue-464 18 20 engagements engagement NOUN issue-464 18 21 has have AUX issue-464 18 22 been be AUX issue-464 18 23 elaborated elaborate VERB issue-464 18 24 . . PUNCT issue-464 19 1 it it PRON issue-464 19 2 is be AUX issue-464 19 3 useful useful ADJ issue-464 19 4 for for ADP issue-464 19 5 both both DET issue-464 19 6 auditors auditor NOUN issue-464 19 7 and and CCONJ issue-464 19 8 for for ADP issue-464 19 9 responsible responsible ADJ issue-464 19 10 parties party NOUN issue-464 19 11 , , PUNCT issue-464 19 12 intended intend VERB issue-464 19 13 user user NOUN issue-464 19 14 , , PUNCT issue-464 19 15 clients client NOUN issue-464 19 16 and and CCONJ issue-464 19 17 will will AUX issue-464 19 18 increase increase VERB issue-464 19 19 the the DET issue-464 19 20 effectiveness effectiveness NOUN issue-464 19 21 of of ADP issue-464 19 22 their their PRON issue-464 19 23 cooperation cooperation NOUN issue-464 19 24 and and CCONJ issue-464 19 25 reduce reduce VERB issue-464 19 26 the the DET issue-464 19 27 “ " PUNCT issue-464 19 28 expectations expectation NOUN issue-464 19 29 gap gap NOUN issue-464 19 30 ” " PUNCT issue-464 19 31 . . PUNCT issue-464 20 1 problems problem NOUN issue-464 20 2 of of ADP issue-464 20 3 the the DET issue-464 20 4 impact impact NOUN issue-464 20 5 of of ADP issue-464 20 6 “ " PUNCT issue-464 20 7 narrow narrow ADJ issue-464 20 8 ” " PUNCT issue-464 20 9 and and CCONJ issue-464 20 10 “ " PUNCT issue-464 20 11 broad broad ADJ issue-464 20 12 ” " PUNCT issue-464 20 13 approaches approach NOUN issue-464 20 14 to to ADP issue-464 20 15 the the DET issue-464 20 16 interpretation interpretation NOUN issue-464 20 17 of of ADP issue-464 20 18 the the DET issue-464 20 19 essence essence NOUN issue-464 20 20 of of ADP issue-464 20 21 the the DET issue-464 20 22 term term NOUN issue-464 20 23 “ " PUNCT issue-464 20 24 historical historical ADJ issue-464 20 25 financial financial ADJ issue-464 20 26 information information NOUN issue-464 20 27 ” " PUNCT issue-464 20 28 on on ADP issue-464 20 29 the the DET issue-464 20 30 content content NOUN issue-464 20 31 and and CCONJ issue-464 20 32 directions direction NOUN issue-464 20 33 of of ADP issue-464 20 34 the the DET issue-464 20 35 improvement improvement NOUN issue-464 20 36 of of ADP issue-464 20 37 international international ADJ issue-464 20 38 standards standard NOUN issue-464 20 39 and and CCONJ issue-464 20 40 national national ADJ issue-464 20 41 regulatory regulatory ADJ issue-464 20 42 documents document NOUN issue-464 20 43 are be AUX issue-464 20 44 systematized systematize VERB issue-464 20 45 . . PUNCT issue-464 21 1 value value NOUN issue-464 21 2 / / SYM issue-464 21 3 originality originality NOUN issue-464 21 4 . . PUNCT issue-464 22 1 the the DET issue-464 22 2 research research NOUN issue-464 22 3 developed develop VERB issue-464 22 4 a a DET issue-464 22 5 theoretical theoretical ADJ issue-464 22 6 approach approach NOUN issue-464 22 7 to to ADP issue-464 22 8 distinguishing distinguish VERB issue-464 22 9 types type NOUN issue-464 22 10 of of ADP issue-464 22 11 audit audit NOUN issue-464 22 12 services service NOUN issue-464 22 13 based base VERB issue-464 22 14 on on ADP issue-464 22 15 the the DET issue-464 22 16 specification specification NOUN issue-464 22 17 of of ADP issue-464 22 18 the the DET issue-464 22 19 scope scope NOUN issue-464 22 20 of of ADP issue-464 22 21 the the DET issue-464 22 22 application application NOUN issue-464 22 23 of of ADP issue-464 22 24 international international ADJ issue-464 22 25 auditing auditing NOUN issue-464 22 26 standards standard NOUN issue-464 22 27 ( ( PUNCT issue-464 22 28 isas isa NOUN issue-464 22 29 ) ) PUNCT issue-464 22 30 and and CCONJ issue-464 22 31 assurance assurance NOUN issue-464 22 32 engagements engagement NOUN issue-464 22 33 ( ( PUNCT issue-464 22 34 isaes isaes NOUN issue-464 22 35 ) ) PUNCT issue-464 22 36 . . PUNCT issue-464 23 1 there there PRON issue-464 23 2 is be VERB issue-464 23 3 substantiated substantiate VERB issue-464 23 4 the the DET issue-464 23 5 possibility possibility NOUN issue-464 23 6 of of ADP issue-464 23 7 using use VERB issue-464 23 8 narrow narrow ADJ issue-464 23 9 and and CCONJ issue-464 23 10 broad broad ADJ issue-464 23 11 approaches approach NOUN issue-464 23 12 to to ADP issue-464 23 13 understanding understand VERB issue-464 23 14 the the DET issue-464 23 15 term term NOUN issue-464 23 16 “ " PUNCT issue-464 23 17 historical historical ADJ issue-464 23 18 financial financial ADJ issue-464 23 19 information information NOUN issue-464 23 20 ” " PUNCT issue-464 23 21 as as ADP issue-464 23 22 a a DET issue-464 23 23 subject subject NOUN issue-464 23 24 matter matter NOUN issue-464 23 25 , , PUNCT issue-464 23 26 the the DET issue-464 23 27 definition definition NOUN issue-464 23 28 of of ADP issue-464 23 29 possible possible ADJ issue-464 23 30 forms form NOUN issue-464 23 31 of of ADP issue-464 23 32 structured structured ADJ issue-464 23 33 representation representation NOUN issue-464 23 34 of of ADP issue-464 23 35 historical historical ADJ issue-464 23 36 financial financial ADJ issue-464 23 37 information information NOUN issue-464 23 38 as as ADP issue-464 23 39 a a DET issue-464 23 40 subject subject NOUN issue-464 23 41 matter matter NOUN issue-464 23 42 information information NOUN issue-464 23 43 and and CCONJ issue-464 23 44 the the DET issue-464 23 45 key key ADJ issue-464 23 46 condition condition NOUN issue-464 23 47 for for ADP issue-464 23 48 the the DET issue-464 23 49 delineation delineation NOUN issue-464 23 50 of of ADP issue-464 23 51 audit audit NOUN issue-464 23 52 , , PUNCT issue-464 23 53 review review NOUN issue-464 23 54 , , PUNCT issue-464 23 55 and and CCONJ issue-464 23 56 other other ADJ issue-464 23 57 assurance assurance NOUN issue-464 23 58 engagements engagement NOUN issue-464 23 59 . . PUNCT issue-464 24 1 key key ADJ issue-464 24 2 words word NOUN issue-464 24 3 : : PUNCT issue-464 24 4 assurance assurance NOUN issue-464 24 5 engagements engagement NOUN issue-464 24 6 , , PUNCT issue-464 24 7 audit audit NOUN issue-464 24 8 engagements engagement NOUN issue-464 24 9 , , PUNCT issue-464 24 10 historical historical ADJ issue-464 24 11 financial financial ADJ issue-464 24 12 information information NOUN issue-464 24 13 , , PUNCT issue-464 24 14 financial financial ADJ issue-464 24 15 statements statement NOUN issue-464 24 16 . . PUNCT issue-464 25 1 jel jel PROPN issue-464 25 2 classification classification PROPN issue-464 25 3 : : PUNCT issue-464 25 4 m40 m40 PROPN issue-464 25 5 , , PUNCT issue-464 25 6 m42 m42 PROPN issue-464 25 7 baltic baltic PROPN issue-464 25 8 journal journal PROPN issue-464 25 9 of of ADP issue-464 25 10 economic economic ADJ issue-464 25 11 studies study NOUN issue-464 25 12 334 334 NUM issue-464 25 13 vol vol NOUN issue-464 25 14 . . PROPN issue-464 26 1 4 4 NUM issue-464 26 2 , , PUNCT issue-464 26 3 no no INTJ issue-464 26 4 . . NOUN issue-464 26 5 3 3 NUM issue-464 26 6 , , PUNCT issue-464 26 7 2018 2018 NUM issue-464 26 8 1 1 NUM issue-464 26 9 . . PUNCT issue-464 26 10 introduction introduction NOUN issue-464 26 11 although although SCONJ issue-464 26 12 financial financial ADJ issue-464 26 13 statements statement NOUN issue-464 26 14 are be AUX issue-464 26 15 traditionally traditionally ADV issue-464 26 16 considered consider VERB issue-464 26 17 to to PART issue-464 26 18 be be AUX issue-464 26 19 the the DET issue-464 26 20 main main ADJ issue-464 26 21 object object NOUN issue-464 26 22 of of ADP issue-464 26 23 audit audit NOUN issue-464 26 24 and and CCONJ issue-464 26 25 this this DET issue-464 26 26 viewpoint viewpoint NOUN issue-464 26 27 has have AUX issue-464 26 28 traditionally traditionally ADV issue-464 26 29 been be AUX issue-464 26 30 formed form VERB issue-464 26 31 and and CCONJ issue-464 26 32 remains remain VERB issue-464 26 33 in in ADP issue-464 26 34 the the DET issue-464 26 35 theory theory NOUN issue-464 26 36 and and CCONJ issue-464 26 37 practice practice NOUN issue-464 26 38 of of ADP issue-464 26 39 auditing auditing NOUN issue-464 26 40 , , PUNCT issue-464 26 41 the the DET issue-464 26 42 broader broad ADJ issue-464 26 43 understanding understanding NOUN issue-464 26 44 of of ADP issue-464 26 45 the the DET issue-464 26 46 essence essence NOUN issue-464 26 47 of of ADP issue-464 26 48 the the DET issue-464 26 49 audit audit NOUN issue-464 26 50 led lead VERB issue-464 26 51 to to ADP issue-464 26 52 the the DET issue-464 26 53 widespread widespread ADJ issue-464 26 54 definition definition NOUN issue-464 26 55 of of ADP issue-464 26 56 the the DET issue-464 26 57 audit audit NOUN issue-464 26 58 since since SCONJ issue-464 26 59 the the DET issue-464 26 60 90s 90 NOUN issue-464 26 61 of of ADP issue-464 26 62 the the DET issue-464 26 63 twentieth twentieth ADJ issue-464 26 64 century century NOUN issue-464 26 65 . . PUNCT issue-464 27 1 gradually gradually ADV issue-464 27 2 it it PRON issue-464 27 3 was be AUX issue-464 27 4 replaced replace VERB issue-464 27 5 by by ADP issue-464 27 6 the the DET issue-464 27 7 term term NOUN issue-464 27 8 “ " PUNCT issue-464 27 9 assurance assurance NOUN issue-464 27 10 engagement engagement NOUN issue-464 27 11 ” " PUNCT issue-464 27 12 and and CCONJ issue-464 27 13 the the DET issue-464 27 14 structure structure NOUN issue-464 27 15 of of ADP issue-464 27 16 audit audit NOUN issue-464 27 17 services service NOUN issue-464 27 18 has have AUX issue-464 27 19 changed change VERB issue-464 27 20 significantly significantly ADV issue-464 27 21 , , PUNCT issue-464 27 22 which which PRON issue-464 27 23 is be AUX issue-464 27 24 characterized characterize VERB issue-464 27 25 by by ADP issue-464 27 26 the the DET issue-464 27 27 following following NOUN issue-464 27 28 : : PUNCT issue-464 27 29 1 1 X issue-464 27 30 . . X issue-464 27 31 international international ADJ issue-464 27 32 framework framework NOUN issue-464 27 33 for for ADP issue-464 27 34 assurance assurance NOUN issue-464 27 35 engagements engagement NOUN issue-464 27 36 and and CCONJ issue-464 27 37 international international ADJ issue-464 27 38 standards standard NOUN issue-464 27 39 on on ADP issue-464 27 40 quality quality NOUN issue-464 27 41 control control NOUN issue-464 27 42 , , PUNCT issue-464 27 43 auditing auditing NOUN issue-464 27 44 , , PUNCT issue-464 27 45 review review NOUN issue-464 27 46 engagements engagement NOUN issue-464 27 47 , , PUNCT issue-464 27 48 assurance assurance NOUN issue-464 27 49 engagements engagement NOUN issue-464 27 50 , , PUNCT issue-464 27 51 and and CCONJ issue-464 27 52 related related ADJ issue-464 27 53 services service NOUN issue-464 27 54 ( ( PUNCT issue-464 27 55 isas isa NOUN issue-464 27 56 , , PUNCT issue-464 27 57 isres isre NOUN issue-464 27 58 , , PUNCT issue-464 27 59 isaes isaes NOUN issue-464 27 60 , , PUNCT issue-464 27 61 isrss isrss NOUN issue-464 27 62 ) ) PUNCT issue-464 27 63 were be AUX issue-464 27 64 developed develop VERB issue-464 27 65 . . PUNCT issue-464 28 1 they they PRON issue-464 28 2 are be AUX issue-464 28 3 applied apply VERB issue-464 28 4 to to ADP issue-464 28 5 different different ADJ issue-464 28 6 by by ADP issue-464 28 7 its its PRON issue-464 28 8 content content NOUN issue-464 28 9 engagements engagement NOUN issue-464 28 10 ( ( PUNCT issue-464 28 11 audit audit NOUN issue-464 28 12 of of ADP issue-464 28 13 historical historical ADJ issue-464 28 14 financial financial ADJ issue-464 28 15 information information NOUN issue-464 28 16 ; ; PUNCT issue-464 28 17 review review NOUN issue-464 28 18 of of ADP issue-464 28 19 historical historical ADJ issue-464 28 20 financial financial ADJ issue-464 28 21 information information NOUN issue-464 28 22 ; ; PUNCT issue-464 28 23 assurance assurance NOUN issue-464 28 24 engagements engagement NOUN issue-464 28 25 other other ADJ issue-464 28 26 than than ADP issue-464 28 27 audits audits NOUN issue-464 28 28 or or CCONJ issue-464 28 29 review review NOUN issue-464 28 30 of of ADP issue-464 28 31 historical historical ADJ issue-464 28 32 financial financial ADJ issue-464 28 33 information information NOUN issue-464 28 34 ; ; PUNCT issue-464 28 35 related related ADJ issue-464 28 36 services service NOUN issue-464 28 37 ) ) PUNCT issue-464 28 38 . . PUNCT issue-464 29 1 2 2 X issue-464 29 2 . . X issue-464 29 3 the the DET issue-464 29 4 content content NOUN issue-464 29 5 of of ADP issue-464 29 6 other other ADJ issue-464 29 7 documentation documentation NOUN issue-464 29 8 in in ADP issue-464 29 9 the the DET issue-464 29 10 sphere sphere NOUN issue-464 29 11 of of ADP issue-464 29 12 auditing auditing NOUN issue-464 29 13 was be AUX issue-464 29 14 enhanced enhance VERB issue-464 29 15 , , PUNCT issue-464 29 16 particularly particularly ADV issue-464 29 17 codes code NOUN issue-464 29 18 of of ADP issue-464 29 19 ethics ethic NOUN issue-464 29 20 for for ADP issue-464 29 21 professional professional ADJ issue-464 29 22 accountants accountant NOUN issue-464 29 23 , , PUNCT issue-464 29 24 in in ADP issue-464 29 25 order order NOUN issue-464 29 26 to to PART issue-464 29 27 make make VERB issue-464 29 28 detailed detailed ADJ issue-464 29 29 requirements requirement NOUN issue-464 29 30 for for ADP issue-464 29 31 different different ADJ issue-464 29 32 types type NOUN issue-464 29 33 of of ADP issue-464 29 34 auditing auditing NOUN issue-464 29 35 services service NOUN issue-464 29 36 . . PUNCT issue-464 30 1 on on ADP issue-464 30 2 the the DET issue-464 30 3 one one NUM issue-464 30 4 hand hand NOUN issue-464 30 5 , , PUNCT issue-464 30 6 these these DET issue-464 30 7 tendencies tendency NOUN issue-464 30 8 are be AUX issue-464 30 9 logical logical ADJ issue-464 30 10 and and CCONJ issue-464 30 11 predictable predictable ADJ issue-464 30 12 since since SCONJ issue-464 30 13 the the DET issue-464 30 14 information information NOUN issue-464 30 15 - - PUNCT issue-464 30 16 oriented orient VERB issue-464 30 17 society society NOUN issue-464 30 18 demands demand NOUN issue-464 30 19 from from ADP issue-464 30 20 auditors auditor NOUN issue-464 30 21 to to PART issue-464 30 22 expand expand VERB issue-464 30 23 the the DET issue-464 30 24 range range NOUN issue-464 30 25 of of ADP issue-464 30 26 services service NOUN issue-464 30 27 and and CCONJ issue-464 30 28 to to PART issue-464 30 29 include include VERB issue-464 30 30 any any DET issue-464 30 31 information information NOUN issue-464 30 32 , , PUNCT issue-464 30 33 but but CCONJ issue-464 30 34 on on ADP issue-464 30 35 the the DET issue-464 30 36 other other ADJ issue-464 30 37 hand hand NOUN issue-464 30 38 , , PUNCT issue-464 30 39 the the DET issue-464 30 40 tendencies tendency NOUN issue-464 30 41 are be AUX issue-464 30 42 not not PART issue-464 30 43 easy easy ADJ issue-464 30 44 to to PART issue-464 30 45 perceive perceive VERB issue-464 30 46 and and CCONJ issue-464 30 47 change change VERB issue-464 30 48 the the DET issue-464 30 49 traditional traditional ADJ issue-464 30 50 idea idea NOUN issue-464 30 51 of of ADP issue-464 30 52 the the DET issue-464 30 53 content content NOUN issue-464 30 54 and and CCONJ issue-464 30 55 purpose purpose NOUN issue-464 30 56 of of ADP issue-464 30 57 the the DET issue-464 30 58 audit audit NOUN issue-464 30 59 . . PUNCT issue-464 31 1 as as ADP issue-464 31 2 higson higson NOUN issue-464 31 3 a. a. NOUN issue-464 31 4 states state NOUN issue-464 31 5 in in ADP issue-464 31 6 corporate corporate ADJ issue-464 31 7 financial financial ADJ issue-464 31 8 reporting reporting NOUN issue-464 31 9 ( ( PUNCT issue-464 31 10 2014 2014 NUM issue-464 31 11 , , PUNCT issue-464 31 12 p. p. NOUN issue-464 31 13 111 111 NUM issue-464 31 14 ) ) PUNCT issue-464 31 15 , , PUNCT issue-464 31 16 “ " PUNCT issue-464 31 17 the the DET issue-464 31 18 refocusing refocusing NOUN issue-464 31 19 of of ADP issue-464 31 20 auditors auditor NOUN issue-464 31 21 on on ADP issue-464 31 22 assurance assurance NOUN issue-464 31 23 services service NOUN issue-464 31 24 could could AUX issue-464 31 25 almost almost ADV issue-464 31 26 be be AUX issue-464 31 27 classified classify VERB issue-464 31 28 as as ADP issue-464 31 29 an an DET issue-464 31 30 audit audit NOUN issue-464 31 31 revolution revolution NOUN issue-464 31 32 . . PUNCT issue-464 31 33 ” " PUNCT issue-464 32 1 for for ADP issue-464 32 2 that that DET issue-464 32 3 reason reason NOUN issue-464 32 4 , , PUNCT issue-464 32 5 organizational organizational ADJ issue-464 32 6 and and CCONJ issue-464 32 7 methodological methodological ADJ issue-464 32 8 principles principle NOUN issue-464 32 9 of of ADP issue-464 32 10 identification identification NOUN issue-464 32 11 , , PUNCT issue-464 32 12 acceptance acceptance NOUN issue-464 32 13 , , PUNCT issue-464 32 14 and and CCONJ issue-464 32 15 fulfilment fulfilment NOUN issue-464 32 16 of of ADP issue-464 32 17 various various ADJ issue-464 32 18 types type NOUN issue-464 32 19 of of ADP issue-464 32 20 assurance assurance NOUN issue-464 32 21 engagements engagement NOUN issue-464 32 22 as as ADP issue-464 32 23 the the DET issue-464 32 24 main main ADJ issue-464 32 25 components component NOUN issue-464 32 26 of of ADP issue-464 32 27 the the DET issue-464 32 28 auditing auditing NOUN issue-464 32 29 services service NOUN issue-464 32 30 need need VERB issue-464 32 31 constant constant ADJ issue-464 32 32 improvement improvement NOUN issue-464 32 33 , , PUNCT issue-464 32 34 taking take VERB issue-464 32 35 into into ADP issue-464 32 36 account account NOUN issue-464 32 37 the the DET issue-464 32 38 tendencies tendency NOUN issue-464 32 39 of of ADP issue-464 32 40 a a DET issue-464 32 41 complication complication NOUN issue-464 32 42 of of ADP issue-464 32 43 their their PRON issue-464 32 44 structure structure NOUN issue-464 32 45 and and CCONJ issue-464 32 46 the the DET issue-464 32 47 necessity necessity NOUN issue-464 32 48 to to PART issue-464 32 49 comply comply VERB issue-464 32 50 with with ADP issue-464 32 51 the the DET issue-464 32 52 requirements requirement NOUN issue-464 32 53 of of ADP issue-464 32 54 the the DET issue-464 32 55 international international ADJ issue-464 32 56 standards standard NOUN issue-464 32 57 . . PUNCT issue-464 33 1 but but CCONJ issue-464 33 2 for for ADP issue-464 33 3 further further ADJ issue-464 33 4 development development NOUN issue-464 33 5 of of ADP issue-464 33 6 the the DET issue-464 33 7 theory theory NOUN issue-464 33 8 and and CCONJ issue-464 33 9 practice practice NOUN issue-464 33 10 , , PUNCT issue-464 33 11 there there PRON issue-464 33 12 should should AUX issue-464 33 13 be be AUX issue-464 33 14 a a DET issue-464 33 15 clear clear ADJ issue-464 33 16 classification classification NOUN issue-464 33 17 of of ADP issue-464 33 18 assurance assurance NOUN issue-464 33 19 engagements engagement NOUN issue-464 33 20 , , PUNCT issue-464 33 21 features feature NOUN issue-464 33 22 of of ADP issue-464 33 23 separating separate VERB issue-464 33 24 the the DET issue-464 33 25 audit audit NOUN issue-464 33 26 and and CCONJ issue-464 33 27 reviewing review VERB issue-464 33 28 historical historical ADJ issue-464 33 29 financial financial ADJ issue-464 33 30 information information NOUN issue-464 33 31 from from ADP issue-464 33 32 assurance assurance NOUN issue-464 33 33 engagements engagement NOUN issue-464 33 34 other other ADJ issue-464 33 35 than than ADP issue-464 33 36 audit audit NOUN issue-464 33 37 or or CCONJ issue-464 33 38 review review NOUN issue-464 33 39 of of ADP issue-464 33 40 historical historical ADJ issue-464 33 41 financial financial ADJ issue-464 33 42 information information NOUN issue-464 33 43 . . PUNCT issue-464 34 1 despite despite SCONJ issue-464 34 2 the the DET issue-464 34 3 fact fact NOUN issue-464 34 4 that that SCONJ issue-464 34 5 basic basic ADJ issue-464 34 6 elements element NOUN issue-464 34 7 of of ADP issue-464 34 8 the the DET issue-464 34 9 assurance assurance NOUN issue-464 34 10 ( ( PUNCT issue-464 34 11 ( ( PUNCT issue-464 34 12 a a X issue-464 34 13 ) ) PUNCT issue-464 34 14 a a DET issue-464 34 15 three three NUM issue-464 34 16 - - PUNCT issue-464 34 17 party party NOUN issue-464 34 18 relationship relationship NOUN issue-464 34 19 involving involve VERB issue-464 34 20 a a DET issue-464 34 21 practitioner practitioner NOUN issue-464 34 22 , , PUNCT issue-464 34 23 a a DET issue-464 34 24 responsible responsible ADJ issue-464 34 25 party party NOUN issue-464 34 26 , , PUNCT issue-464 34 27 and and CCONJ issue-464 34 28 intended intend VERB issue-464 34 29 users user NOUN issue-464 34 30 ; ; PUNCT issue-464 34 31 ( ( PUNCT issue-464 34 32 b b X issue-464 34 33 ) ) PUNCT issue-464 34 34 an an DET issue-464 34 35 appropriate appropriate ADJ issue-464 34 36 underlying underlying ADJ issue-464 34 37 subject subject NOUN issue-464 34 38 matter matter NOUN issue-464 34 39 ; ; PUNCT issue-464 34 40 ( ( PUNCT issue-464 34 41 c c X issue-464 34 42 ) ) PUNCT issue-464 34 43 suitable suitable ADJ issue-464 34 44 criteria criterion NOUN issue-464 34 45 ; ; PUNCT issue-464 34 46 ( ( PUNCT issue-464 34 47 d d X issue-464 34 48 ) ) PUNCT issue-464 34 49 sufficient sufficient ADJ issue-464 34 50 appropriate appropriate ADJ issue-464 34 51 evidence evidence NOUN issue-464 34 52 ; ; PUNCT issue-464 34 53 and and CCONJ issue-464 34 54 ( ( PUNCT issue-464 34 55 e e X issue-464 34 56 ) ) PUNCT issue-464 34 57 a a DET issue-464 34 58 written write VERB issue-464 34 59 assurance assurance NOUN issue-464 34 60 report report NOUN issue-464 34 61 in in ADP issue-464 34 62 the the DET issue-464 34 63 form form NOUN issue-464 34 64 appropriate appropriate ADJ issue-464 34 65 to to ADP issue-464 34 66 a a DET issue-464 34 67 reasonable reasonable ADJ issue-464 34 68 assurance assurance NOUN issue-464 34 69 engagement engagement NOUN issue-464 34 70 or or CCONJ issue-464 34 71 a a DET issue-464 34 72 limited limited ADJ issue-464 34 73 assurance assurance NOUN issue-464 34 74 engagement engagement NOUN issue-464 34 75 ) ) PUNCT issue-464 34 76 , , PUNCT issue-464 34 77 which which PRON issue-464 34 78 are be AUX issue-464 34 79 the the DET issue-464 34 80 basis basis NOUN issue-464 34 81 for for ADP issue-464 34 82 such such DET issue-464 34 83 a a DET issue-464 34 84 classification classification NOUN issue-464 34 85 , , PUNCT issue-464 34 86 find find VERB issue-464 34 87 their their PRON issue-464 34 88 reflection reflection NOUN issue-464 34 89 in in ADP issue-464 34 90 the the DET issue-464 34 91 international international ADJ issue-464 34 92 standards standard NOUN issue-464 34 93 and and CCONJ issue-464 34 94 the the DET issue-464 34 95 international international ADJ issue-464 34 96 conceptual conceptual ADJ issue-464 34 97 framework framework NOUN issue-464 34 98 for for ADP issue-464 34 99 assurance assurance NOUN issue-464 34 100 engagements engagement NOUN issue-464 34 101 ( ( PUNCT issue-464 34 102 article article NOUN issue-464 34 103 26 26 NUM issue-464 34 104 ) ) PUNCT issue-464 34 105 , , PUNCT issue-464 34 106 their their PRON issue-464 34 107 interpretation interpretation NOUN issue-464 34 108 is be AUX issue-464 34 109 not not PART issue-464 34 110 concise concise ADJ issue-464 34 111 . . PUNCT issue-464 35 1 it it PRON issue-464 35 2 has have VERB issue-464 35 3 the the DET issue-464 35 4 ambiguity ambiguity NOUN issue-464 35 5 of of ADP issue-464 35 6 interpretations interpretation NOUN issue-464 35 7 , , PUNCT issue-464 35 8 which which PRON issue-464 35 9 complicates complicate VERB issue-464 35 10 the the DET issue-464 35 11 work work NOUN issue-464 35 12 of of ADP issue-464 35 13 auditors auditor NOUN issue-464 35 14 in in ADP issue-464 35 15 the the DET issue-464 35 16 process process NOUN issue-464 35 17 of of ADP issue-464 35 18 identifying identify VERB issue-464 35 19 the the DET issue-464 35 20 type type NOUN issue-464 35 21 of of ADP issue-464 35 22 engagement engagement NOUN issue-464 35 23 , , PUNCT issue-464 35 24 harmonizing harmonize VERB issue-464 35 25 the the DET issue-464 35 26 conditions condition NOUN issue-464 35 27 of of ADP issue-464 35 28 the the DET issue-464 35 29 engagement engagement NOUN issue-464 35 30 , , PUNCT issue-464 35 31 impeding impede VERB issue-464 35 32 its its PRON issue-464 35 33 proper proper ADJ issue-464 35 34 implementation implementation NOUN issue-464 35 35 , , PUNCT issue-464 35 36 and and CCONJ issue-464 35 37 resulting result VERB issue-464 35 38 in in ADP issue-464 35 39 dissatisfaction dissatisfaction NOUN issue-464 35 40 of of ADP issue-464 35 41 users user NOUN issue-464 35 42 with with ADP issue-464 35 43 the the DET issue-464 35 44 results result NOUN issue-464 35 45 of of ADP issue-464 35 46 the the DET issue-464 35 47 work work NOUN issue-464 35 48 of of ADP issue-464 35 49 auditors auditor NOUN issue-464 35 50 , , PUNCT issue-464 35 51 narrowing narrow VERB issue-464 35 52 the the DET issue-464 35 53 market market NOUN issue-464 35 54 of of ADP issue-464 35 55 audit audit NOUN issue-464 35 56 services service NOUN issue-464 35 57 , , PUNCT issue-464 35 58 not not PART issue-464 35 59 using use VERB issue-464 35 60 the the DET issue-464 35 61 audit audit NOUN issue-464 35 62 potential potential NOUN issue-464 35 63 to to ADP issue-464 35 64 the the DET issue-464 35 65 full full ADJ issue-464 35 66 . . PUNCT issue-464 36 1 2 2 X issue-464 36 2 . . X issue-464 36 3 a a DET issue-464 36 4 literature literature NOUN issue-464 36 5 review review NOUN issue-464 36 6 of of ADP issue-464 36 7 audit audit NOUN issue-464 36 8 and and CCONJ issue-464 36 9 assurance assurance NOUN issue-464 36 10 classification classification NOUN issue-464 36 11 it it PRON issue-464 36 12 should should AUX issue-464 36 13 be be AUX issue-464 36 14 noted note VERB issue-464 36 15 that that SCONJ issue-464 36 16 the the DET issue-464 36 17 study study NOUN issue-464 36 18 of of ADP issue-464 36 19 this this DET issue-464 36 20 issue issue NOUN issue-464 36 21 has have VERB issue-464 36 22 a a DET issue-464 36 23 slightly slightly ADV issue-464 36 24 different different ADJ issue-464 36 25 dimension dimension NOUN issue-464 36 26 in in ADP issue-464 36 27 foreign foreign ADJ issue-464 36 28 and and CCONJ issue-464 36 29 national national ADJ issue-464 36 30 publications publication NOUN issue-464 36 31 . . PUNCT issue-464 37 1 the the DET issue-464 37 2 publications publication NOUN issue-464 37 3 of of ADP issue-464 37 4 the the DET issue-464 37 5 ukrainian ukrainian ADJ issue-464 37 6 scholars scholar NOUN issue-464 37 7 have have AUX issue-464 37 8 still still ADV issue-464 37 9 been be AUX issue-464 37 10 inclined incline VERB issue-464 37 11 to to ADP issue-464 37 12 the the DET issue-464 37 13 classification classification NOUN issue-464 37 14 of of ADP issue-464 37 15 audit audit NOUN issue-464 37 16 services service NOUN issue-464 37 17 , , PUNCT issue-464 37 18 which which PRON issue-464 37 19 is be AUX issue-464 37 20 a a DET issue-464 37 21 consequence consequence NOUN issue-464 37 22 of of ADP issue-464 37 23 the the DET issue-464 37 24 “ " PUNCT issue-464 37 25 broad broad ADJ issue-464 37 26 ” " PUNCT issue-464 37 27 interpretation interpretation NOUN issue-464 37 28 of of ADP issue-464 37 29 the the DET issue-464 37 30 audit audit NOUN issue-464 37 31 and and CCONJ issue-464 37 32 was be AUX issue-464 37 33 used use VERB issue-464 37 34 in in ADP issue-464 37 35 foreign foreign ADJ issue-464 37 36 publications publication NOUN issue-464 37 37 of of ADP issue-464 37 38 the the DET issue-464 37 39 twentieth twentieth ADJ issue-464 37 40 century century NOUN issue-464 37 41 that that PRON issue-464 37 42 were be AUX issue-464 37 43 translated translate VERB issue-464 37 44 into into ADP issue-464 37 45 the the DET issue-464 37 46 russian russian ADJ issue-464 37 47 and and CCONJ issue-464 37 48 ukrainian ukrainian ADJ issue-464 37 49 languages language NOUN issue-464 37 50 in in ADP issue-464 37 51 the the DET issue-464 37 52 early early ADJ issue-464 37 53 1990s 1990 NOUN issue-464 37 54 , , PUNCT issue-464 37 55 for for ADP issue-464 37 56 example example NOUN issue-464 37 57 , , PUNCT issue-464 37 58 the the DET issue-464 37 59 textbook textbook NOUN issue-464 37 60 “ " PUNCT issue-464 37 61 montgomery montgomery PROPN issue-464 37 62 ’s ’s PART issue-464 37 63 auditing auditing NOUN issue-464 37 64 ” " PUNCT issue-464 37 65 ( ( PUNCT issue-464 37 66 1997 1997 NUM issue-464 37 67 , , PUNCT issue-464 37 68 pp pp ADJ issue-464 37 69 . . PUNCT issue-464 38 1 38 38 NUM issue-464 38 2 - - SYM issue-464 38 3 41 41 NUM issue-464 38 4 ) ) PUNCT issue-464 39 1 and and CCONJ issue-464 39 2 the the DET issue-464 39 3 textbook textbook NOUN issue-464 39 4 by by ADP issue-464 39 5 arens arens PROPN issue-464 39 6 a.a a.a PROPN issue-464 39 7 . . PROPN issue-464 39 8 & & CCONJ issue-464 39 9 loebbecke loebbecke PROPN issue-464 39 10 j. j. PROPN issue-464 39 11 ( ( PUNCT issue-464 39 12 1995 1995 NUM issue-464 39 13 , , PUNCT issue-464 39 14 pp pp ADJ issue-464 39 15 . . PUNCT issue-464 40 1 11 11 NUM issue-464 40 2 - - SYM issue-464 40 3 12 12 NUM issue-464 40 4 ) ) PUNCT issue-464 40 5 . . PUNCT issue-464 41 1 this this DET issue-464 41 2 classification classification NOUN issue-464 41 3 included include VERB issue-464 41 4 auditing auditing NOUN issue-464 41 5 of of ADP issue-464 41 6 financial financial ADJ issue-464 41 7 statements statement NOUN issue-464 41 8 , , PUNCT issue-464 41 9 compliance compliance NOUN issue-464 41 10 audits audits NOUN issue-464 41 11 and and CCONJ issue-464 41 12 operational operational ADJ issue-464 41 13 audit audit NOUN issue-464 41 14 ( ( PUNCT issue-464 41 15 management management NOUN issue-464 41 16 , , PUNCT issue-464 41 17 efficiency efficiency NOUN issue-464 41 18 , , PUNCT issue-464 41 19 etc etc X issue-464 41 20 . . X issue-464 41 21 ) ) PUNCT issue-464 41 22 , , PUNCT issue-464 41 23 and and CCONJ issue-464 41 24 the the DET issue-464 41 25 features feature NOUN issue-464 41 26 of of ADP issue-464 41 27 such such DET issue-464 41 28 a a DET issue-464 41 29 classification classification NOUN issue-464 41 30 were be AUX issue-464 41 31 the the DET issue-464 41 32 object object NOUN issue-464 41 33 of of ADP issue-464 41 34 the the DET issue-464 41 35 audit audit NOUN issue-464 41 36 , , PUNCT issue-464 41 37 target target NOUN issue-464 41 38 direction direction NOUN issue-464 41 39 , , PUNCT issue-464 41 40 direction direction NOUN issue-464 41 41 , , PUNCT issue-464 41 42 scope scope NOUN issue-464 41 43 of of ADP issue-464 41 44 coverage coverage NOUN issue-464 41 45 , , PUNCT issue-464 41 46 assignment assignment NOUN issue-464 41 47 , , PUNCT issue-464 41 48 etc etc X issue-464 41 49 . . X issue-464 42 1 these these DET issue-464 42 2 classifications classification NOUN issue-464 42 3 are be AUX issue-464 42 4 certainly certainly ADV issue-464 42 5 important important ADJ issue-464 42 6 but but CCONJ issue-464 42 7 the the DET issue-464 42 8 starting starting NOUN issue-464 42 9 point point NOUN issue-464 42 10 for for ADP issue-464 42 11 the the DET issue-464 42 12 classification classification NOUN issue-464 42 13 of of ADP issue-464 42 14 audit audit NOUN issue-464 42 15 services service NOUN issue-464 42 16 should should AUX issue-464 42 17 be be AUX issue-464 42 18 international international ADJ issue-464 42 19 standards standard NOUN issue-464 42 20 , , PUNCT issue-464 42 21 taking take VERB issue-464 42 22 into into ADP issue-464 42 23 account account NOUN issue-464 42 24 their their PRON issue-464 42 25 crucial crucial ADJ issue-464 42 26 role role NOUN issue-464 42 27 in in ADP issue-464 42 28 the the DET issue-464 42 29 regulation regulation NOUN issue-464 42 30 and and CCONJ issue-464 42 31 standardization standardization NOUN issue-464 42 32 of of ADP issue-464 42 33 auditing auditing NOUN issue-464 42 34 , , PUNCT issue-464 42 35 as as ADV issue-464 42 36 well well ADV issue-464 42 37 as as ADP issue-464 42 38 the the DET issue-464 42 39 need need NOUN issue-464 42 40 to to PART issue-464 42 41 comply comply VERB issue-464 42 42 with with ADP issue-464 42 43 the the DET issue-464 42 44 requirements requirement NOUN issue-464 42 45 of of ADP issue-464 42 46 these these DET issue-464 42 47 documents document NOUN issue-464 42 48 in in ADP issue-464 42 49 the the DET issue-464 42 50 process process NOUN issue-464 42 51 of of ADP issue-464 42 52 auditing auditing NOUN issue-464 42 53 . . PUNCT issue-464 43 1 however however ADV issue-464 43 2 , , PUNCT issue-464 43 3 the the DET issue-464 43 4 national national ADJ issue-464 43 5 science science NOUN issue-464 43 6 has have VERB issue-464 43 7 rather rather ADV issue-464 43 8 fragmentary fragmentary ADJ issue-464 43 9 studies study NOUN issue-464 43 10 . . PUNCT issue-464 44 1 in in ADP issue-464 44 2 particular particular ADJ issue-464 44 3 , , PUNCT issue-464 44 4 the the DET issue-464 44 5 study study NOUN issue-464 44 6 of of ADP issue-464 44 7 the the DET issue-464 44 8 main main ADJ issue-464 44 9 types type NOUN issue-464 44 10 of of ADP issue-464 44 11 audit audit NOUN issue-464 44 12 services service NOUN issue-464 44 13 and and CCONJ issue-464 44 14 their their PRON issue-464 44 15 comparison comparison NOUN issue-464 44 16 according accord VERB issue-464 44 17 to to ADP issue-464 44 18 the the DET issue-464 44 19 criteria criterion NOUN issue-464 44 20 that that PRON issue-464 44 21 are be AUX issue-464 44 22 formed form VERB issue-464 44 23 with with ADP issue-464 44 24 the the DET issue-464 44 25 use use NOUN issue-464 44 26 of of ADP issue-464 44 27 obligatory obligatory ADJ issue-464 44 28 elements element NOUN issue-464 44 29 is be AUX issue-464 44 30 suggested suggest VERB issue-464 44 31 by by ADP issue-464 44 32 davydov davydov PROPN issue-464 44 33 h. h. PROPN issue-464 44 34 ( ( PUNCT issue-464 44 35 2009 2009 NUM issue-464 44 36 , , PUNCT issue-464 44 37 pp pp PROPN issue-464 44 38 . . PUNCT issue-464 45 1 81 81 NUM issue-464 45 2 - - SYM issue-464 45 3 84 84 NUM issue-464 45 4 , , PUNCT issue-464 45 5 104 104 NUM issue-464 45 6 - - SYM issue-464 45 7 113 113 NUM issue-464 45 8 ) ) PUNCT issue-464 45 9 and and CCONJ issue-464 45 10 gedz gedz ADJ issue-464 45 11 m. m. NOUN issue-464 45 12 ( ( PUNCT issue-464 45 13 2007 2007 NUM issue-464 45 14 , , PUNCT issue-464 45 15 pp pp ADJ issue-464 45 16 . . PUNCT issue-464 46 1 79 79 NUM issue-464 46 2 - - SYM issue-464 46 3 80 80 NUM issue-464 46 4 ) ) PUNCT issue-464 46 5 . . PUNCT issue-464 47 1 these these DET issue-464 47 2 classifications classification NOUN issue-464 47 3 are be AUX issue-464 47 4 an an DET issue-464 47 5 attempt attempt NOUN issue-464 47 6 to to PART issue-464 47 7 delineate delineate VERB issue-464 47 8 the the DET issue-464 47 9 engagements engagement NOUN issue-464 47 10 . . PUNCT issue-464 48 1 but but CCONJ issue-464 48 2 the the DET issue-464 48 3 first first ADJ issue-464 48 4 textbook textbook NOUN issue-464 48 5 does do AUX issue-464 48 6 not not PART issue-464 48 7 specify specify VERB issue-464 48 8 the the DET issue-464 48 9 nature nature NOUN issue-464 48 10 of of ADP issue-464 48 11 the the DET issue-464 48 12 subject subject NOUN issue-464 48 13 of of ADP issue-464 48 14 the the DET issue-464 48 15 engagement engagement NOUN issue-464 48 16 and and CCONJ issue-464 48 17 the the DET issue-464 48 18 second second ADJ issue-464 48 19 one one NOUN issue-464 48 20 does do AUX issue-464 48 21 not not PART issue-464 48 22 take take VERB issue-464 48 23 into into ADP issue-464 48 24 account account NOUN issue-464 48 25 the the DET issue-464 48 26 possibility possibility NOUN issue-464 48 27 of of ADP issue-464 48 28 financial financial ADJ issue-464 48 29 information information NOUN issue-464 48 30 to to PART issue-464 48 31 have have AUX issue-464 48 32 a a DET issue-464 48 33 predictive predictive ADJ issue-464 48 34 and and CCONJ issue-464 48 35 historical historical ADJ issue-464 48 36 ( ( PUNCT issue-464 48 37 past past ADJ issue-464 48 38 time time NOUN issue-464 48 39 ) ) PUNCT issue-464 48 40 character character NOUN issue-464 48 41 . . PUNCT issue-464 49 1 also also ADV issue-464 49 2 , , PUNCT issue-464 49 3 national national ADJ issue-464 49 4 scientists scientist NOUN issue-464 49 5 suggest suggest VERB issue-464 49 6 classification classification NOUN issue-464 49 7 of of ADP issue-464 49 8 audit audit NOUN issue-464 49 9 services service NOUN issue-464 49 10 using use VERB issue-464 49 11 required required ADJ issue-464 49 12 elements element NOUN issue-464 49 13 of of ADP issue-464 49 14 an an DET issue-464 49 15 assurance assurance NOUN issue-464 49 16 engagement engagement NOUN issue-464 49 17 for for ADP issue-464 49 18 specific specific ADJ issue-464 49 19 objects object NOUN issue-464 49 20 . . PUNCT issue-464 50 1 samchynska samchynska PROPN issue-464 50 2 ya ya PROPN issue-464 50 3 . . PUNCT issue-464 51 1 ( ( PUNCT issue-464 51 2 2012 2012 NUM issue-464 51 3 , , PUNCT issue-464 51 4 p. p. NOUN issue-464 51 5 98 98 NUM issue-464 51 6 ) ) PUNCT issue-464 51 7 made make VERB issue-464 51 8 an an DET issue-464 51 9 attempt attempt NOUN issue-464 51 10 to to PART issue-464 51 11 specify specify VERB issue-464 51 12 the the DET issue-464 51 13 type type NOUN issue-464 51 14 of of ADP issue-464 51 15 audit audit NOUN issue-464 51 16 services service NOUN issue-464 51 17 for for ADP issue-464 51 18 such such DET issue-464 51 19 an an DET issue-464 51 20 object object NOUN issue-464 51 21 as as ADP issue-464 51 22 the the DET issue-464 51 23 strategic strategic ADJ issue-464 51 24 principles principle NOUN issue-464 51 25 of of ADP issue-464 51 26 the the DET issue-464 51 27 company company NOUN issue-464 51 28 ’s ’s PART issue-464 51 29 operation operation NOUN issue-464 51 30 ; ; PUNCT issue-464 51 31 proskurina proskurina PROPN issue-464 51 32 n. n. PROPN issue-464 51 33 ( ( PUNCT issue-464 51 34 2014 2014 NUM issue-464 51 35 ) ) PUNCT issue-464 51 36 studied study VERB issue-464 51 37 observance observance NOUN issue-464 51 38 of of ADP issue-464 51 39 the the DET issue-464 51 40 principle principle NOUN issue-464 51 41 of of ADP issue-464 51 42 continuity continuity NOUN issue-464 51 43 of of ADP issue-464 51 44 activities activity NOUN issue-464 51 45 . . PUNCT issue-464 52 1 there there PRON issue-464 52 2 are be VERB issue-464 52 3 also also ADV issue-464 52 4 suggestions suggestion NOUN issue-464 52 5 of of ADP issue-464 52 6 options option NOUN issue-464 52 7 for for ADP issue-464 52 8 introducing introduce VERB issue-464 52 9 an an DET issue-464 52 10 audit audit NOUN issue-464 52 11 of of ADP issue-464 52 12 taxation taxation NOUN issue-464 52 13 ( ( PUNCT issue-464 52 14 tax tax NOUN issue-464 52 15 audit audit NOUN issue-464 52 16 ) ) PUNCT issue-464 52 17 and and CCONJ issue-464 52 18 methods method NOUN issue-464 52 19 for for ADP issue-464 52 20 checking check VERB issue-464 52 21 the the DET issue-464 52 22 indicators indicator NOUN issue-464 52 23 of of ADP issue-464 52 24 tax tax NOUN issue-464 52 25 returns return NOUN issue-464 52 26 into into ADP issue-464 52 27 the the DET issue-464 52 28 current current ADJ issue-464 52 29 regulatory regulatory ADJ issue-464 52 30 base base NOUN issue-464 52 31 of of ADP issue-464 52 32 an an DET issue-464 52 33 audit audit NOUN issue-464 52 34 by by ADP issue-464 52 35 malyshkin malyshkin NOUN issue-464 52 36 o. o. PROPN issue-464 52 37 ( ( PUNCT issue-464 52 38 2015 2015 NUM issue-464 52 39 , , PUNCT issue-464 52 40 p. p. NOUN issue-464 52 41 211 211 NUM issue-464 52 42 ) ) PUNCT issue-464 52 43 , , PUNCT issue-464 52 44 petryk petryk PROPN issue-464 52 45 o. o. PROPN issue-464 52 46 ( ( PUNCT issue-464 52 47 2012 2012 NUM issue-464 52 48 , , PUNCT issue-464 52 49 p. p. NOUN issue-464 52 50 13 13 NUM issue-464 52 51 ) ) PUNCT issue-464 52 52 , , PUNCT issue-464 52 53 artyukh artyukh NOUN issue-464 52 54 o. o. NOUN issue-464 52 55 ( ( PUNCT issue-464 52 56 2015 2015 NUM issue-464 52 57 ) ) PUNCT issue-464 52 58 . . PUNCT issue-464 53 1 baltic baltic PROPN issue-464 53 2 journal journal PROPN issue-464 53 3 of of ADP issue-464 53 4 economic economic ADJ issue-464 53 5 studies study NOUN issue-464 53 6 335 335 NUM issue-464 53 7 vol vol NOUN issue-464 53 8 . . PROPN issue-464 54 1 4 4 NUM issue-464 54 2 , , PUNCT issue-464 54 3 no no INTJ issue-464 54 4 . . NOUN issue-464 54 5 3 3 NUM issue-464 54 6 , , PUNCT issue-464 54 7 2018 2018 NUM issue-464 54 8 this this DET issue-464 54 9 problem problem NOUN issue-464 54 10 is be AUX issue-464 54 11 encountered encounter VERB issue-464 54 12 by by ADP issue-464 54 13 scientists scientist NOUN issue-464 54 14 and and CCONJ issue-464 54 15 experts expert NOUN issue-464 54 16 of of ADP issue-464 54 17 other other ADJ issue-464 54 18 post post ADJ issue-464 54 19 - - ADJ issue-464 54 20 soviet soviet ADJ issue-464 54 21 countries country NOUN issue-464 54 22 , , PUNCT issue-464 54 23 and and CCONJ issue-464 54 24 it it PRON issue-464 54 25 is be AUX issue-464 54 26 particularly particularly ADV issue-464 54 27 acute acute ADJ issue-464 54 28 in in ADP issue-464 54 29 those those DET issue-464 54 30 countries country NOUN issue-464 54 31 that that PRON issue-464 54 32 have have AUX issue-464 54 33 gone go VERB issue-464 54 34 through through ADP issue-464 54 35 the the DET issue-464 54 36 introduction introduction NOUN issue-464 54 37 of of ADP issue-464 54 38 their their PRON issue-464 54 39 own own ADJ issue-464 54 40 audit audit NOUN issue-464 54 41 standards standard NOUN issue-464 54 42 that that PRON issue-464 54 43 are be AUX issue-464 54 44 not not PART issue-464 54 45 consistent consistent ADJ issue-464 54 46 with with ADP issue-464 54 47 the the DET issue-464 54 48 requirements requirement NOUN issue-464 54 49 of of ADP issue-464 54 50 international international ADJ issue-464 54 51 standards standard NOUN issue-464 54 52 . . PUNCT issue-464 55 1 in in ADP issue-464 55 2 particular particular ADJ issue-464 55 3 , , PUNCT issue-464 55 4 s. s. PROPN issue-464 55 5 pankova pankova PROPN issue-464 55 6 ( ( PUNCT issue-464 55 7 2013 2013 NUM issue-464 55 8 ) ) PUNCT issue-464 55 9 focuses focus VERB issue-464 55 10 on on ADP issue-464 55 11 the the DET issue-464 55 12 problem problem NOUN issue-464 55 13 of of ADP issue-464 55 14 identifying identify VERB issue-464 55 15 such such ADJ issue-464 55 16 types type NOUN issue-464 55 17 of of ADP issue-464 55 18 audit audit NOUN issue-464 55 19 services service NOUN issue-464 55 20 as as ADP issue-464 55 21 verification verification NOUN issue-464 55 22 of of ADP issue-464 55 23 project project NOUN issue-464 55 24 ( ( PUNCT issue-464 55 25 forecast forecast NOUN issue-464 55 26 ) ) PUNCT issue-464 55 27 investment investment NOUN issue-464 55 28 documentation documentation NOUN issue-464 55 29 , , PUNCT issue-464 55 30 an an DET issue-464 55 31 audit audit NOUN issue-464 55 32 of of ADP issue-464 55 33 marketing marketing NOUN issue-464 55 34 and and CCONJ issue-464 55 35 , , PUNCT issue-464 55 36 in in ADP issue-464 55 37 general general ADJ issue-464 55 38 , , PUNCT issue-464 55 39 problems problem NOUN issue-464 55 40 of of ADP issue-464 55 41 classification classification NOUN issue-464 55 42 of of ADP issue-464 55 43 audit audit NOUN issue-464 55 44 services service NOUN issue-464 55 45 ( ( PUNCT issue-464 55 46 international international PROPN issue-464 55 47 federation federation PROPN issue-464 55 48 of of ADP issue-464 55 49 accountants accountant NOUN issue-464 55 50 ( ( PUNCT issue-464 55 51 ifac ifac NOUN issue-464 55 52 / / SYM issue-464 55 53 iaasb iaasb NOUN issue-464 55 54 ) ) PUNCT issue-464 55 55 , , PUNCT issue-464 55 56 2012 2012 NUM issue-464 55 57 ) ) PUNCT issue-464 55 58 . . PUNCT issue-464 56 1 in in ADP issue-464 56 2 foreign foreign ADJ issue-464 56 3 studies study NOUN issue-464 56 4 , , PUNCT issue-464 56 5 a a DET issue-464 56 6 considerable considerable ADJ issue-464 56 7 attention attention NOUN issue-464 56 8 is be AUX issue-464 56 9 paid pay VERB issue-464 56 10 to to ADP issue-464 56 11 the the DET issue-464 56 12 analysis analysis NOUN issue-464 56 13 of of ADP issue-464 56 14 the the DET issue-464 56 15 evolution evolution NOUN issue-464 56 16 of of ADP issue-464 56 17 audit audit NOUN issue-464 56 18 in in ADP issue-464 56 19 the the DET issue-464 56 20 context context NOUN issue-464 56 21 of of ADP issue-464 56 22 engagements engagement NOUN issue-464 56 23 of of ADP issue-464 56 24 an an DET issue-464 56 25 audit audit NOUN issue-464 56 26 of of ADP issue-464 56 27 financial financial ADJ issue-464 56 28 statements statement NOUN issue-464 56 29 ( ( PUNCT issue-464 56 30 ittonen ittonen NOUN issue-464 56 31 k. k. PROPN issue-464 56 32 , , PUNCT issue-464 56 33 2010 2010 NUM issue-464 56 34 ) ) PUNCT issue-464 56 35 . . PUNCT issue-464 57 1 the the DET issue-464 57 2 textbooks textbook NOUN issue-464 57 3 provide provide VERB issue-464 57 4 a a DET issue-464 57 5 classification classification NOUN issue-464 57 6 of of ADP issue-464 57 7 assurance assurance NOUN issue-464 57 8 engagements engagement NOUN issue-464 57 9 that that PRON issue-464 57 10 meets meet VERB issue-464 57 11 the the DET issue-464 57 12 requirements requirement NOUN issue-464 57 13 of of ADP issue-464 57 14 international international ADJ issue-464 57 15 standards standard NOUN issue-464 57 16 ( ( PUNCT issue-464 57 17 soltani soltani PROPN issue-464 57 18 b. b. PROPN issue-464 57 19 , , PUNCT issue-464 57 20 2007 2007 NUM issue-464 57 21 ; ; PUNCT issue-464 57 22 eilifsen eilifsen PROPN issue-464 57 23 a. a. PROPN issue-464 57 24 , , PUNCT issue-464 57 25 messier messy ADJ issue-464 57 26 jr jr PROPN issue-464 57 27 . . PROPN issue-464 57 28 , , PUNCT issue-464 57 29 w.f w.f PROPN issue-464 57 30 . . PROPN issue-464 57 31 , , PUNCT issue-464 57 32 glover glover PROPN issue-464 57 33 s. s. PROPN issue-464 57 34 & & CCONJ issue-464 57 35 prawitt prawitt PROPN issue-464 57 36 d. d. PROPN issue-464 57 37 , , PUNCT issue-464 57 38 2006 2006 NUM issue-464 57 39 ; ; PUNCT issue-464 57 40 gill gill PROPN issue-464 57 41 g. g. PROPN issue-464 57 42 , , PUNCT issue-464 57 43 cosserat cosserat PROPN issue-464 57 44 g. g. PROPN issue-464 57 45 , , PUNCT issue-464 57 46 leung leung PROPN issue-464 57 47     SPACE issue-464 57 48 p. p. PROPN issue-464 57 49 & & CCONJ issue-464 57 50 coram coram PROPN issue-464 57 51 p. p. PROPN issue-464 57 52 , , PUNCT issue-464 57 53 2001 2001 NUM issue-464 57 54 ) ) PUNCT issue-464 57 55 . . PUNCT issue-464 58 1 but but CCONJ issue-464 58 2 it it PRON issue-464 58 3 should should AUX issue-464 58 4 be be AUX issue-464 58 5 noted note VERB issue-464 58 6 that that SCONJ issue-464 58 7 there there PRON issue-464 58 8 is be VERB issue-464 58 9 also also ADV issue-464 58 10 a a DET issue-464 58 11 reference reference NOUN issue-464 58 12 to to ADP issue-464 58 13 the the DET issue-464 58 14 traditional traditional ADJ issue-464 58 15 classification classification NOUN issue-464 58 16 of of ADP issue-464 58 17 the the DET issue-464 58 18 audit audit NOUN issue-464 58 19 , , PUNCT issue-464 58 20 which which PRON issue-464 58 21 is be AUX issue-464 58 22 not not PART issue-464 58 23 consistent consistent ADJ issue-464 58 24 with with ADP issue-464 58 25 international international ADJ issue-464 58 26 standards standard NOUN issue-464 58 27 ( ( PUNCT issue-464 58 28 drd drd PROPN issue-464 58 29 . . PUNCT issue-464 58 30 pop pop PROPN issue-464 58 31 ( ( PUNCT issue-464 58 32 grigorescu grigorescu NOUN issue-464 58 33 ) ) PUNCT issue-464 58 34 i.i i.i PROPN issue-464 58 35 . . PROPN issue-464 58 36 , , PUNCT issue-464 58 37 2012 2012 NUM issue-464 58 38 ) ) PUNCT issue-464 58 39 . . PUNCT issue-464 59 1 in in ADP issue-464 59 2 the the DET issue-464 59 3 context context NOUN issue-464 59 4 of of ADP issue-464 59 5 other other ADJ issue-464 59 6 assurance assurance NOUN issue-464 59 7 engagements engagement NOUN issue-464 59 8 , , PUNCT issue-464 59 9 they they PRON issue-464 59 10 are be AUX issue-464 59 11 presented present VERB issue-464 59 12 in in ADP issue-464 59 13 the the DET issue-464 59 14 study study NOUN issue-464 59 15 of of ADP issue-464 59 16 specific specific ADJ issue-464 59 17 objects object NOUN issue-464 59 18 ( ( PUNCT issue-464 59 19 hasan hasan PROPN issue-464 59 20 m. m. PROPN issue-464 59 21 , , PUNCT issue-464 59 22 maijoor maijoor PROPN issue-464 59 23 s. s. PROPN issue-464 59 24 , , PUNCT issue-464 59 25 mock mock ADJ issue-464 59 26 t.j t.j PROPN issue-464 59 27 . . PROPN issue-464 59 28 , , PUNCT issue-464 59 29 roebuck roebuck PROPN issue-464 59 30     SPACE issue-464 59 31 p. p. PROPN issue-464 59 32 , , PUNCT issue-464 59 33 simnett simnett PROPN issue-464 59 34 r. r. PROPN issue-464 59 35 & & CCONJ issue-464 59 36 vanstraelen vanstraelen PROPN issue-464 59 37 a. a. PROPN issue-464 59 38 , , PUNCT issue-464 59 39 2005 2005 NUM issue-464 59 40 ; ; PUNCT issue-464 59 41 simnett simnett PROPN issue-464 59 42 r. r. PROPN issue-464 59 43 , , PUNCT issue-464 59 44 nugent nugent PROPN issue-464 59 45     SPACE issue-464 59 46 m. m. PROPN issue-464 59 47 & & CCONJ issue-464 59 48 huggins huggins PROPN issue-464 59 49 a.l a.l PROPN issue-464 59 50 . . PROPN issue-464 59 51 , , PUNCT issue-464 59 52 2009 2009 NUM issue-464 59 53 ; ; PUNCT issue-464 59 54 janković janković PROPN issue-464 59 55 s. s. PROPN issue-464 59 56 & & CCONJ issue-464 59 57 krivačić krivačić PROPN issue-464 59 58 d. d. PROPN issue-464 59 59 , , PUNCT issue-464 59 60 2014 2014 NUM issue-464 59 61 ; ; PUNCT issue-464 59 62 sonnerfeld sonnerfeld NOUN issue-464 59 63 a. a. NOUN issue-464 59 64 , , PUNCT issue-464 59 65 2014 2014 NUM issue-464 59 66 ) ) PUNCT issue-464 59 67 . . PUNCT issue-464 60 1 in in ADP issue-464 60 2 the the DET issue-464 60 3 context context NOUN issue-464 60 4 of of ADP issue-464 60 5 these these DET issue-464 60 6 issues issue NOUN issue-464 60 7 , , PUNCT issue-464 60 8 it it PRON issue-464 60 9 is be AUX issue-464 60 10 advisable advisable ADJ issue-464 60 11 to to PART issue-464 60 12 draw draw VERB issue-464 60 13 attention attention NOUN issue-464 60 14 to to ADP issue-464 60 15 the the DET issue-464 60 16 developments development NOUN issue-464 60 17 of of ADP issue-464 60 18 other other ADJ issue-464 60 19 countries country NOUN issue-464 60 20 and and CCONJ issue-464 60 21 international international ADJ issue-464 60 22 organizations organization NOUN issue-464 60 23 . . PUNCT issue-464 61 1 the the DET issue-464 61 2 international international ADJ issue-464 61 3 standards standard NOUN issue-464 61 4 focused focus VERB issue-464 61 5 on on ADP issue-464 61 6 differences difference NOUN issue-464 61 7 between between ADP issue-464 61 8 reasonable reasonable ADJ issue-464 61 9 assurance assurance NOUN issue-464 61 10 engagements engagement NOUN issue-464 61 11 and and CCONJ issue-464 61 12 limited limited ADJ issue-464 61 13 assurance assurance NOUN issue-464 61 14 engagements engagement NOUN issue-464 61 15 that that PRON issue-464 61 16 were be AUX issue-464 61 17 considered consider VERB issue-464 61 18 by by ADP issue-464 61 19 such such ADJ issue-464 61 20 features feature NOUN issue-464 61 21 as as ADP issue-464 61 22 ( ( PUNCT issue-464 61 23 1 1 NUM issue-464 61 24 ) ) PUNCT issue-464 61 25 objective objective NOUN issue-464 61 26 , , PUNCT issue-464 61 27 ( ( PUNCT issue-464 61 28 2 2 X issue-464 61 29 ) ) PUNCT issue-464 61 30 evidencegathering evidencegathere VERB issue-464 61 31 procedure procedure NOUN issue-464 61 32 , , PUNCT issue-464 61 33 ( ( PUNCT issue-464 61 34 3 3 X issue-464 61 35 ) ) PUNCT issue-464 61 36 the the DET issue-464 61 37 assurance assurance NOUN issue-464 61 38 report report NOUN issue-464 61 39 ( ( PUNCT issue-464 61 40 since since SCONJ issue-464 61 41 the the DET issue-464 61 42 standards standard NOUN issue-464 61 43 published publish VERB issue-464 61 44 in in ADP issue-464 61 45 2004 2004 NUM issue-464 61 46 ) ) PUNCT issue-464 61 47 . . PUNCT issue-464 62 1 in in ADP issue-464 62 2 particular particular ADJ issue-464 62 3 , , PUNCT issue-464 62 4 the the DET issue-464 62 5 federation federation NOUN issue-464 62 6 of of ADP issue-464 62 7 european european PROPN issue-464 62 8 accountants accountant NOUN issue-464 62 9 has have AUX issue-464 62 10 been be AUX issue-464 62 11 offered offer VERB issue-464 62 12 survey survey NOUN issue-464 62 13 on on ADP issue-464 62 14 the the DET issue-464 62 15 provision provision NOUN issue-464 62 16 of of ADP issue-464 62 17 alternative alternative ADJ issue-464 62 18 assurance assurance NOUN issue-464 62 19 and and CCONJ issue-464 62 20 related related ADJ issue-464 62 21 services service NOUN issue-464 62 22 across across ADP issue-464 62 23 europe europe PROPN issue-464 62 24 , , PUNCT issue-464 62 25 which which PRON issue-464 62 26 analyses analyse VERB issue-464 62 27 the the DET issue-464 62 28 differences difference NOUN issue-464 62 29 between between ADP issue-464 62 30 different different ADJ issue-464 62 31 services service NOUN issue-464 62 32 . . PUNCT issue-464 63 1 in in ADP issue-464 63 2 november november PROPN issue-464 63 3 2015 2015 NUM issue-464 63 4 , , PUNCT issue-464 63 5 the the DET issue-464 63 6 australian australian ADJ issue-464 63 7 government government NOUN issue-464 63 8 ( ( PUNCT issue-464 63 9 the the DET issue-464 63 10 department department PROPN issue-464 63 11 of of ADP issue-464 63 12 finance finance NOUN issue-464 63 13 ) ) PUNCT issue-464 63 14 issued issue VERB issue-464 63 15 guidance guidance NOUN issue-464 63 16 on on ADP issue-464 63 17 the the DET issue-464 63 18 delimitation delimitation NOUN issue-464 63 19 of of ADP issue-464 63 20 the the DET issue-464 63 21 concepts concept NOUN issue-464 63 22 of of ADP issue-464 63 23 “ " PUNCT issue-464 63 24 audit audit NOUN issue-464 63 25 ” " PUNCT issue-464 63 26 and and CCONJ issue-464 63 27 “ " PUNCT issue-464 63 28 assurance assurance NOUN issue-464 63 29 ” " PUNCT issue-464 63 30 ( ( PUNCT issue-464 63 31 resource resource NOUN issue-464 63 32 management management NOUN issue-464 63 33 guide guide NOUN issue-464 63 34 no no PRON issue-464 63 35 . . NOUN issue-464 63 36 210 210 NUM issue-464 63 37 clarification clarification NOUN issue-464 63 38 of of ADP issue-464 63 39 the the DET issue-464 63 40 terms term NOUN issue-464 63 41 “ " PUNCT issue-464 63 42 audit audit NOUN issue-464 63 43 ” " PUNCT issue-464 63 44 and and CCONJ issue-464 63 45 “ " PUNCT issue-464 63 46 assurance assurance NOUN issue-464 63 47 ” " PUNCT issue-464 63 48 ) ) PUNCT issue-464 63 49 , , PUNCT issue-464 63 50 the the DET issue-464 63 51 purpose purpose NOUN issue-464 63 52 of of ADP issue-464 63 53 which which PRON issue-464 63 54 was be AUX issue-464 63 55 to to PART issue-464 63 56 provide provide VERB issue-464 63 57 detailed detailed ADJ issue-464 63 58 recommendations recommendation NOUN issue-464 63 59 for for ADP issue-464 63 60 users user NOUN issue-464 63 61 about about ADP issue-464 63 62 the the DET issue-464 63 63 elements element NOUN issue-464 63 64 . . PUNCT issue-464 64 1 they they PRON issue-464 64 2 provide provide VERB issue-464 64 3 the the DET issue-464 64 4 analysis analysis NOUN issue-464 64 5 of of ADP issue-464 64 6 various various ADJ issue-464 64 7 situations situation NOUN issue-464 64 8 and and CCONJ issue-464 64 9 issues issue NOUN issue-464 64 10 arising arise VERB issue-464 64 11 from from ADP issue-464 64 12 the the DET issue-464 64 13 use use NOUN issue-464 64 14 of of ADP issue-464 64 15 the the DET issue-464 64 16 terms term NOUN issue-464 64 17 “ " PUNCT issue-464 64 18 audit audit NOUN issue-464 64 19 ” " PUNCT issue-464 64 20 and and CCONJ issue-464 64 21 “ " PUNCT issue-464 64 22 assurance assurance NOUN issue-464 64 23 ” " PUNCT issue-464 64 24 and and CCONJ issue-464 64 25 suggestions suggestion NOUN issue-464 64 26 on on ADP issue-464 64 27 how how SCONJ issue-464 64 28 to to PART issue-464 64 29 avoid avoid VERB issue-464 64 30 them they PRON issue-464 64 31 . . PUNCT issue-464 65 1 3 3 X issue-464 65 2 . . X issue-464 65 3 problems problem NOUN issue-464 65 4 of of ADP issue-464 65 5 classification classification NOUN issue-464 65 6 of of ADP issue-464 65 7 assurance assurance NOUN issue-464 65 8 engagements engagement NOUN issue-464 65 9 the the DET issue-464 65 10 abovementioned abovementione VERB issue-464 65 11 works work NOUN issue-464 65 12 characterize characterize VERB issue-464 65 13 differences difference NOUN issue-464 65 14 among among ADP issue-464 65 15 the the DET issue-464 65 16 types type NOUN issue-464 65 17 of of ADP issue-464 65 18 assurance assurance NOUN issue-464 65 19 engagements engagement NOUN issue-464 65 20 at at ADP issue-464 65 21 the the DET issue-464 65 22 stage stage NOUN issue-464 65 23 of of ADP issue-464 65 24 their their PRON issue-464 65 25 adoption adoption NOUN issue-464 65 26 , , PUNCT issue-464 65 27 as as ADV issue-464 65 28 well well ADV issue-464 65 29 as as ADP issue-464 65 30 at at ADP issue-464 65 31 the the DET issue-464 65 32 stages stage NOUN issue-464 65 33 of of ADP issue-464 65 34 their their PRON issue-464 65 35 implementation implementation NOUN issue-464 65 36 and and CCONJ issue-464 65 37 completion completion NOUN issue-464 65 38 . . PUNCT issue-464 66 1 but but CCONJ issue-464 66 2 the the DET issue-464 66 3 most most ADV issue-464 66 4 important important ADJ issue-464 66 5 are be AUX issue-464 66 6 the the DET issue-464 66 7 criteria criterion NOUN issue-464 66 8 that that PRON issue-464 66 9 make make VERB issue-464 66 10 it it PRON issue-464 66 11 possible possible ADJ issue-464 66 12 to to PART issue-464 66 13 clearly clearly ADV issue-464 66 14 distinguish distinguish VERB issue-464 66 15 the the DET issue-464 66 16 audit audit NOUN issue-464 66 17 and and CCONJ issue-464 66 18 the the DET issue-464 66 19 review review NOUN issue-464 66 20 of of ADP issue-464 66 21 historical historical ADJ issue-464 66 22 financial financial ADJ issue-464 66 23 information information NOUN issue-464 66 24 from from ADP issue-464 66 25 other other ADJ issue-464 66 26 assurance assurance NOUN issue-464 66 27 engagements engagement NOUN issue-464 66 28 . . PUNCT issue-464 67 1 these these DET issue-464 67 2 differences difference NOUN issue-464 67 3 are be AUX issue-464 67 4 due due ADJ issue-464 67 5 , , PUNCT issue-464 67 6 first first ADV issue-464 67 7 of of ADP issue-464 67 8 all all PRON issue-464 67 9 , , PUNCT issue-464 67 10 to to ADP issue-464 67 11 the the DET issue-464 67 12 characteristics characteristic NOUN issue-464 67 13 and and CCONJ issue-464 67 14 required required ADJ issue-464 67 15 elements element NOUN issue-464 67 16 of of ADP issue-464 67 17 the the DET issue-464 67 18 assurance assurance NOUN issue-464 67 19 engagement engagement NOUN issue-464 67 20 . . PUNCT issue-464 68 1 the the DET issue-464 68 2 first first ADJ issue-464 68 3 three three NUM issue-464 68 4 elements element NOUN issue-464 68 5 ( ( PUNCT issue-464 68 6 three three NUM issue-464 68 7 - - PUNCT issue-464 68 8 party party NOUN issue-464 68 9 relations relation NOUN issue-464 68 10 , , PUNCT issue-464 68 11 subject subject ADJ issue-464 68 12 , , PUNCT issue-464 68 13 and and CCONJ issue-464 68 14 criteria criterion NOUN issue-464 68 15 ) ) PUNCT issue-464 68 16 determine determine VERB issue-464 68 17 the the DET issue-464 68 18 possibility possibility NOUN issue-464 68 19 and and CCONJ issue-464 68 20 conditions condition NOUN issue-464 68 21 for for ADP issue-464 68 22 accepting accept VERB issue-464 68 23 the the DET issue-464 68 24 assurance assurance NOUN issue-464 68 25 engagement engagement NOUN issue-464 68 26 , , PUNCT issue-464 68 27 and and CCONJ issue-464 68 28 also also ADV issue-464 68 29 in in ADP issue-464 68 30 some some DET issue-464 68 31 way way NOUN issue-464 68 32 affect affect VERB issue-464 68 33 the the DET issue-464 68 34 outcome outcome NOUN issue-464 68 35 of of ADP issue-464 68 36 the the DET issue-464 68 37 engagement engagement NOUN issue-464 68 38 ; ; PUNCT issue-464 68 39 the the DET issue-464 68 40 fourth fourth ADJ issue-464 68 41 and and CCONJ issue-464 68 42 fifth fifth ADJ issue-464 68 43 elements element NOUN issue-464 68 44 ( ( PUNCT issue-464 68 45 evidence evidence NOUN issue-464 68 46 and and CCONJ issue-464 68 47 report report NOUN issue-464 68 48 ) ) PUNCT issue-464 68 49 directly directly ADV issue-464 68 50 affect affect VERB issue-464 68 51 the the DET issue-464 68 52 process process NOUN issue-464 68 53 and and CCONJ issue-464 68 54 determine determine VERB issue-464 68 55 the the DET issue-464 68 56 outcome outcome NOUN issue-464 68 57 of of ADP issue-464 68 58 this this DET issue-464 68 59 engagement engagement NOUN issue-464 68 60 . . PUNCT issue-464 69 1 however however ADV issue-464 69 2 , , PUNCT issue-464 69 3 the the DET issue-464 69 4 very very ADJ issue-464 69 5 criterion criterion NOUN issue-464 69 6 “ " PUNCT issue-464 69 7 subject subject NOUN issue-464 69 8 ” " PUNCT issue-464 69 9 and and CCONJ issue-464 69 10 the the DET issue-464 69 11 associated associated ADJ issue-464 69 12 criterion criterion NOUN issue-464 69 13 “ " PUNCT issue-464 69 14 subject subject ADJ issue-464 69 15 matter matter NOUN issue-464 69 16 information information NOUN issue-464 69 17 ” " PUNCT issue-464 69 18 are be AUX issue-464 69 19 the the DET issue-464 69 20 basis basis NOUN issue-464 69 21 for for ADP issue-464 69 22 the the DET issue-464 69 23 identification identification NOUN issue-464 69 24 of of ADP issue-464 69 25 various various ADJ issue-464 69 26 types type NOUN issue-464 69 27 of of ADP issue-464 69 28 assurance assurance NOUN issue-464 69 29 engagements engagement NOUN issue-464 69 30 and and CCONJ issue-464 69 31 , , PUNCT issue-464 69 32 therefore therefore ADV issue-464 69 33 , , PUNCT issue-464 69 34 the the DET issue-464 69 35 question question NOUN issue-464 69 36 arises arise VERB issue-464 69 37 to to PART issue-464 69 38 specify specify VERB issue-464 69 39 the the DET issue-464 69 40 content content NOUN issue-464 69 41 of of ADP issue-464 69 42 the the DET issue-464 69 43 term term NOUN issue-464 69 44 “ " PUNCT issue-464 69 45 historical historical ADJ issue-464 69 46 financial financial ADJ issue-464 69 47 information information NOUN issue-464 69 48 ” " PUNCT issue-464 69 49 , , PUNCT issue-464 69 50 which which PRON issue-464 69 51 remains remain VERB issue-464 69 52 unnoticed unnoticed ADJ issue-464 69 53 in in ADP issue-464 69 54 scientific scientific ADJ issue-464 69 55 works work NOUN issue-464 69 56 . . PUNCT issue-464 70 1 the the DET issue-464 70 2 purpose purpose NOUN issue-464 70 3 of of ADP issue-464 70 4 the the DET issue-464 70 5 study study NOUN issue-464 70 6 is be AUX issue-464 70 7 to to PART issue-464 70 8 define define VERB issue-464 70 9 the the DET issue-464 70 10 characteristics characteristic NOUN issue-464 70 11 of of ADP issue-464 70 12 “ " PUNCT issue-464 70 13 historical historical ADJ issue-464 70 14 financial financial ADJ issue-464 70 15 information information NOUN issue-464 70 16 ” " PUNCT issue-464 70 17 and and CCONJ issue-464 70 18 the the DET issue-464 70 19 forms form NOUN issue-464 70 20 of of ADP issue-464 70 21 its its PRON issue-464 70 22 structured structured ADJ issue-464 70 23 representation representation NOUN issue-464 70 24 as as ADP issue-464 70 25 a a DET issue-464 70 26 defining define VERB issue-464 70 27 criterion criterion NOUN issue-464 70 28 for for ADP issue-464 70 29 the the DET issue-464 70 30 classification classification NOUN issue-464 70 31 of of ADP issue-464 70 32 engagements engagement NOUN issue-464 70 33 for for ADP issue-464 70 34 audit audit NOUN issue-464 70 35 , , PUNCT issue-464 70 36 review review NOUN issue-464 70 37 , , PUNCT issue-464 70 38 and and CCONJ issue-464 70 39 other other ADJ issue-464 70 40 assurance assurance NOUN issue-464 70 41 engagements engagement NOUN issue-464 70 42 . . PUNCT issue-464 71 1 4 4 X issue-464 71 2 . . X issue-464 71 3 methodology methodology NOUN issue-464 71 4 the the DET issue-464 71 5 research research NOUN issue-464 71 6 was be AUX issue-464 71 7 done do VERB issue-464 71 8 on on ADP issue-464 71 9 the the DET issue-464 71 10 basis basis NOUN issue-464 71 11 of of ADP issue-464 71 12 the the DET issue-464 71 13 theory theory NOUN issue-464 71 14 of of ADP issue-464 71 15 scientific scientific ADJ issue-464 71 16 cognition cognition NOUN issue-464 71 17 using use VERB issue-464 71 18 a a DET issue-464 71 19 systematic systematic ADJ issue-464 71 20 approach approach NOUN issue-464 71 21 to to ADP issue-464 71 22 the the DET issue-464 71 23 study study NOUN issue-464 71 24 of of ADP issue-464 71 25 phenomena phenomenon NOUN issue-464 71 26 and and CCONJ issue-464 71 27 processes process NOUN issue-464 71 28 . . PUNCT issue-464 72 1 to to PART issue-464 72 2 achieve achieve VERB issue-464 72 3 the the DET issue-464 72 4 goal goal NOUN issue-464 72 5 set set VERB issue-464 72 6 in in ADP issue-464 72 7 the the DET issue-464 72 8 work work NOUN issue-464 72 9 , , PUNCT issue-464 72 10 a a DET issue-464 72 11 complex complex NOUN issue-464 72 12 of of ADP issue-464 72 13 general general ADJ issue-464 72 14 scientific scientific ADJ issue-464 72 15 methods method NOUN issue-464 72 16 ( ( PUNCT issue-464 72 17 analysis analysis NOUN issue-464 72 18 , , PUNCT issue-464 72 19 synthesis synthesis NOUN issue-464 72 20 , , PUNCT issue-464 72 21 induction induction NOUN issue-464 72 22 , , PUNCT issue-464 72 23 deduction deduction NOUN issue-464 72 24 , , PUNCT issue-464 72 25 abstraction abstraction NOUN issue-464 72 26 ) ) PUNCT issue-464 72 27 and and CCONJ issue-464 72 28 methodical methodical ADJ issue-464 72 29 techniques technique NOUN issue-464 72 30 ( ( PUNCT issue-464 72 31 systematization systematization NOUN issue-464 72 32 , , PUNCT issue-464 72 33 generalization generalization NOUN issue-464 72 34 , , PUNCT issue-464 72 35 review review NOUN issue-464 72 36 , , PUNCT issue-464 72 37 comparison comparison NOUN issue-464 72 38 ) ) PUNCT issue-464 72 39 was be AUX issue-464 72 40 used use VERB issue-464 72 41 . . PUNCT issue-464 73 1 the the DET issue-464 73 2 information information NOUN issue-464 73 3 base base NOUN issue-464 73 4 of of ADP issue-464 73 5 the the DET issue-464 73 6 study study NOUN issue-464 73 7 has have AUX issue-464 73 8 become become VERB issue-464 73 9 the the DET issue-464 73 10 official official ADJ issue-464 73 11 documents document NOUN issue-464 73 12 and and CCONJ issue-464 73 13 standards standard NOUN issue-464 73 14 of of ADP issue-464 73 15 the the DET issue-464 73 16 international international ADJ issue-464 73 17 auditing auditing NOUN issue-464 73 18 and and CCONJ issue-464 73 19 assurance assurance NOUN issue-464 73 20 standards standard NOUN issue-464 73 21 board board NOUN issue-464 73 22 of of ADP issue-464 73 23 the the DET issue-464 73 24 international international PROPN issue-464 73 25 federation federation PROPN issue-464 73 26 of of ADP issue-464 73 27 accountants accountant NOUN issue-464 73 28 , , PUNCT issue-464 73 29 educational educational ADJ issue-464 73 30 , , PUNCT issue-464 73 31 scientific scientific ADJ issue-464 73 32 , , PUNCT issue-464 73 33 monographic monographic ADJ issue-464 73 34 , , PUNCT issue-464 73 35 and and CCONJ issue-464 73 36 reference reference NOUN issue-464 73 37 literature literature NOUN issue-464 73 38 , , PUNCT issue-464 73 39 scientific scientific ADJ issue-464 73 40 publications publication NOUN issue-464 73 41 of of ADP issue-464 73 42 the the DET issue-464 73 43 national national ADJ issue-464 73 44 and and CCONJ issue-464 73 45 foreign foreign ADJ issue-464 73 46 scientists scientist NOUN issue-464 73 47 on on ADP issue-464 73 48 the the DET issue-464 73 49 theory theory NOUN issue-464 73 50 and and CCONJ issue-464 73 51 methodology methodology NOUN issue-464 73 52 of of ADP issue-464 73 53 auditing auditing NOUN issue-464 73 54 and and CCONJ issue-464 73 55 assurance assurance NOUN issue-464 73 56 . . PUNCT issue-464 74 1 in in ADP issue-464 74 2 the the DET issue-464 74 3 study study NOUN issue-464 74 4 of of ADP issue-464 74 5 the the DET issue-464 74 6 historical historical ADJ issue-464 74 7 stages stage NOUN issue-464 74 8 of of ADP issue-464 74 9 using use VERB issue-464 74 10 the the DET issue-464 74 11 terms term NOUN issue-464 74 12 “ " PUNCT issue-464 74 13 financial financial ADJ issue-464 74 14 statements statement NOUN issue-464 74 15 ” " PUNCT issue-464 74 16 and and CCONJ issue-464 74 17 “ " PUNCT issue-464 74 18 historical historical ADJ issue-464 74 19 financial financial ADJ issue-464 74 20 information information NOUN issue-464 74 21 ” " PUNCT issue-464 74 22 , , PUNCT issue-464 74 23 the the DET issue-464 74 24 method method NOUN issue-464 74 25 of of ADP issue-464 74 26 system system NOUN issue-464 74 27 analysis analysis NOUN issue-464 74 28 , , PUNCT issue-464 74 29 historical historical ADJ issue-464 74 30 and and CCONJ issue-464 74 31 logical logical ADJ issue-464 74 32 methods method NOUN issue-464 74 33 were be AUX issue-464 74 34 used use VERB issue-464 74 35 . . PUNCT issue-464 75 1 the the DET issue-464 75 2 study study NOUN issue-464 75 3 of of ADP issue-464 75 4 their their PRON issue-464 75 5 essence essence NOUN issue-464 75 6 as as ADP issue-464 75 7 mandatory mandatory ADJ issue-464 75 8 elements element NOUN issue-464 75 9 of of ADP issue-464 75 10 the the DET issue-464 75 11 assurance assurance NOUN issue-464 75 12 engagements engagement NOUN issue-464 75 13 was be AUX issue-464 75 14 based base VERB issue-464 75 15 on on ADP issue-464 75 16 the the DET issue-464 75 17 provisions provision NOUN issue-464 75 18 of of ADP issue-464 75 19 the the DET issue-464 75 20 dialectical dialectical ADJ issue-464 75 21 method method NOUN issue-464 75 22 of of ADP issue-464 75 23 knowledge knowledge NOUN issue-464 75 24 of of ADP issue-464 75 25 processes process NOUN issue-464 75 26 and and CCONJ issue-464 75 27 phenomena phenomenon NOUN issue-464 75 28 in in ADP issue-464 75 29 their their PRON issue-464 75 30 interconnection interconnection NOUN issue-464 75 31 and and CCONJ issue-464 75 32 development development NOUN issue-464 75 33 . . PUNCT issue-464 76 1 in in ADP issue-464 76 2 developing develop VERB issue-464 76 3 approaches approach NOUN issue-464 76 4 to to ADP issue-464 76 5 the the DET issue-464 76 6 interpretation interpretation NOUN issue-464 76 7 of of ADP issue-464 76 8 the the DET issue-464 76 9 term term NOUN issue-464 76 10 “ " PUNCT issue-464 76 11 historical historical ADJ issue-464 76 12 financial financial ADJ issue-464 76 13 information information NOUN issue-464 76 14 ” " PUNCT issue-464 76 15 , , PUNCT issue-464 76 16 the the DET issue-464 76 17 algorithm algorithm NOUN issue-464 76 18 for for ADP issue-464 76 19 selecting select VERB issue-464 76 20 engagements engagement NOUN issue-464 76 21 for for ADP issue-464 76 22 different different ADJ issue-464 76 23 types type NOUN issue-464 76 24 of of ADP issue-464 76 25 objects object NOUN issue-464 76 26 and and CCONJ issue-464 76 27 directions direction NOUN issue-464 76 28 of of ADP issue-464 76 29 standardization standardization NOUN issue-464 76 30 a a DET issue-464 76 31 method method NOUN issue-464 76 32 of of ADP issue-464 76 33 modelling modelling NOUN issue-464 76 34 was be AUX issue-464 76 35 applied apply VERB issue-464 76 36 . . PUNCT issue-464 77 1 5 5 X issue-464 77 2 . . X issue-464 77 3 study study NOUN issue-464 77 4 of of ADP issue-464 77 5 the the DET issue-464 77 6 interpretation interpretation NOUN issue-464 77 7 of of ADP issue-464 77 8 the the DET issue-464 77 9 subject subject ADJ issue-464 77 10 matter matter NOUN issue-464 77 11 and and CCONJ issue-464 77 12 subject subject ADJ issue-464 77 13 matter matter NOUN issue-464 77 14 information information NOUN issue-464 77 15 in in ADP issue-464 77 16 the the DET issue-464 77 17 international international ADJ issue-464 77 18 standards standard NOUN issue-464 77 19 the the DET issue-464 77 20 historical historical ADJ issue-464 77 21 stages stage NOUN issue-464 77 22 of of ADP issue-464 77 23 the the DET issue-464 77 24 development development NOUN issue-464 77 25 of of ADP issue-464 77 26 international international ADJ issue-464 77 27 standards standard NOUN issue-464 77 28 and and CCONJ issue-464 77 29 the the DET issue-464 77 30 use use NOUN issue-464 77 31 of of ADP issue-464 77 32 terms term NOUN issue-464 77 33 “ " PUNCT issue-464 77 34 financial financial ADJ issue-464 77 35 statements statement NOUN issue-464 77 36 ” " PUNCT issue-464 77 37 and and CCONJ issue-464 77 38 “ " PUNCT issue-464 77 39 historical historical ADJ issue-464 77 40 financial financial ADJ issue-464 77 41 information information NOUN issue-464 77 42 ” " PUNCT issue-464 77 43 in in ADP issue-464 77 44 the the DET issue-464 77 45 context context NOUN issue-464 77 46 of of ADP issue-464 77 47 determining determine VERB issue-464 77 48 the the DET issue-464 77 49 scope scope NOUN issue-464 77 50 of of ADP issue-464 77 51 international international ADJ issue-464 77 52 standards standard NOUN issue-464 77 53 can can AUX issue-464 77 54 be be AUX issue-464 77 55 summarized summarize VERB issue-464 77 56 as as SCONJ issue-464 77 57 follows follow VERB issue-464 77 58 ( ( PUNCT issue-464 77 59 table table NOUN issue-464 77 60 1 1 NUM issue-464 77 61 ) ) PUNCT issue-464 77 62 . . PUNCT issue-464 78 1 baltic baltic PROPN issue-464 78 2 journal journal PROPN issue-464 78 3 of of ADP issue-464 78 4 economic economic ADJ issue-464 78 5 studies study NOUN issue-464 78 6 336 336 NUM issue-464 78 7 vol vol NOUN issue-464 78 8 . . PUNCT issue-464 79 1 4 4 NUM issue-464 79 2 , , PUNCT issue-464 79 3 no no INTJ issue-464 79 4 . . NOUN issue-464 79 5 3 3 NUM issue-464 79 6 , , PUNCT issue-464 79 7 2018 2018 NUM issue-464 79 8 table table NOUN issue-464 79 9 1 1 NUM issue-464 79 10 historical historical ADJ issue-464 79 11 stages stage NOUN issue-464 79 12 of of ADP issue-464 79 13 using use VERB issue-464 79 14 the the DET issue-464 79 15 terms term NOUN issue-464 79 16 “ " PUNCT issue-464 79 17 financial financial ADJ issue-464 79 18 statements statement NOUN issue-464 79 19 ” " PUNCT issue-464 79 20 and and CCONJ issue-464 79 21 “ " PUNCT issue-464 79 22 historical historical ADJ issue-464 79 23 financial financial ADJ issue-464 79 24 information information NOUN issue-464 79 25 ” " PUNCT issue-464 79 26 in in ADP issue-464 79 27 international international ADJ issue-464 79 28 standards standard NOUN issue-464 79 29 stage stage NOUN issue-464 79 30 and and CCONJ issue-464 79 31 characteristics characteristic NOUN issue-464 79 32 distinctive distinctive ADJ issue-464 79 33 features feature NOUN issue-464 79 34 stage stage NOUN issue-464 79 35 1 1 NUM issue-464 79 36 . . SYM issue-464 79 37 1999 1999 NUM issue-464 79 38 - - SYM issue-464 79 39 2001 2001 NUM issue-464 79 40 the the DET issue-464 79 41 origin origin NOUN issue-464 79 42 and and CCONJ issue-464 79 43 development development NOUN issue-464 79 44 of of ADP issue-464 79 45 international international ADJ issue-464 79 46 standards standard NOUN issue-464 79 47 on on ADP issue-464 79 48 auditing auditing NOUN issue-464 79 49 ( ( PUNCT issue-464 79 50 isa isa PROPN issue-464 79 51 ) ) PUNCT issue-464 79 52 ( ( PUNCT issue-464 79 53 international international ADJ issue-464 79 54 standards standard NOUN issue-464 79 55 on on ADP issue-464 79 56 auditing auditing NOUN issue-464 79 57 & & CCONJ issue-464 79 58 ifac ifac NOUN issue-464 79 59 code code NOUN issue-464 79 60 of of ADP issue-464 79 61 ethics ethic NOUN issue-464 79 62 . . PUNCT issue-464 80 1 1999 1999 NUM issue-464 80 2 ; ; PUNCT issue-464 80 3 2001 2001 NUM issue-464 80 4 ifac ifac NOUN issue-464 80 5 handbook handbook NOUN issue-464 80 6 of of ADP issue-464 80 7 auditing auditing NOUN issue-464 80 8 and and CCONJ issue-464 80 9 ethic ethic ADJ issue-464 80 10 pronouncement pronouncement NOUN issue-464 80 11 ) ) PUNCT issue-464 80 12 . . PUNCT issue-464 81 1 1 1 X issue-464 81 2 . . X issue-464 81 3 in in ADP issue-464 81 4 the the DET issue-464 81 5 foreword foreword NOUN issue-464 81 6 , , PUNCT issue-464 81 7 it it PRON issue-464 81 8 is be AUX issue-464 81 9 noted note VERB issue-464 81 10 that that SCONJ issue-464 81 11 isas isa NOUN issue-464 81 12 are be AUX issue-464 81 13 intended intend VERB issue-464 81 14 for for ADP issue-464 81 15 the the DET issue-464 81 16 use use NOUN issue-464 81 17 in in ADP issue-464 81 18 the the DET issue-464 81 19 audit audit NOUN issue-464 81 20 of of ADP issue-464 81 21 financial financial ADJ issue-464 81 22 statements statement NOUN issue-464 81 23 , , PUNCT issue-464 81 24 but but CCONJ issue-464 81 25 if if SCONJ issue-464 81 26 they they PRON issue-464 81 27 are be AUX issue-464 81 28 adapted adapt VERB issue-464 81 29 , , PUNCT issue-464 81 30 they they PRON issue-464 81 31 may may AUX issue-464 81 32 be be AUX issue-464 81 33 applied apply VERB issue-464 81 34 to to ADP issue-464 81 35 the the DET issue-464 81 36 audit audit NOUN issue-464 81 37 of of ADP issue-464 81 38 other other ADJ issue-464 81 39 information information NOUN issue-464 81 40 ; ; PUNCT issue-464 82 1 2 2 X issue-464 82 2 . . X issue-464 82 3 the the DET issue-464 82 4 conceptual conceptual ADJ issue-464 82 5 framework framework NOUN issue-464 82 6 of of ADP issue-464 82 7 international international ADJ issue-464 82 8 standards standard NOUN issue-464 82 9 on on ADP issue-464 82 10 auditing auditing NOUN issue-464 82 11 ( ( PUNCT issue-464 82 12 isa isa PROPN issue-464 82 13 120 120 NUM issue-464 82 14 ) ) PUNCT issue-464 82 15 operates operate VERB issue-464 82 16 the the DET issue-464 82 17 term term NOUN issue-464 82 18 “ " PUNCT issue-464 82 19 financial financial ADJ issue-464 82 20 statements statement NOUN issue-464 82 21 ” " PUNCT issue-464 82 22 . . PUNCT issue-464 83 1 3 3 X issue-464 83 2 . . X issue-464 83 3 the the DET issue-464 83 4 glossary glossary NOUN issue-464 83 5 of of ADP issue-464 83 6 terms term NOUN issue-464 83 7 interprets interpret VERB issue-464 83 8 financial financial ADJ issue-464 83 9 statements statement NOUN issue-464 83 10 as as ADP issue-464 83 11 “ " PUNCT issue-464 83 12 the the DET issue-464 83 13 balance balance NOUN issue-464 83 14 sheets sheet NOUN issue-464 83 15 , , PUNCT issue-464 83 16 income income NOUN issue-464 83 17 statements statement NOUN issue-464 83 18 or or CCONJ issue-464 83 19 profit profit NOUN issue-464 83 20 and and CCONJ issue-464 83 21 loss loss NOUN issue-464 83 22 accounts account NOUN issue-464 83 23 , , PUNCT issue-464 83 24 statements statement NOUN issue-464 83 25 of of ADP issue-464 83 26 changes change NOUN issue-464 83 27 in in ADP issue-464 83 28 financial financial ADJ issue-464 83 29 position position NOUN issue-464 83 30 ( ( PUNCT issue-464 83 31 which which PRON issue-464 83 32 may may AUX issue-464 83 33 be be AUX issue-464 83 34 presented present VERB issue-464 83 35 in in ADP issue-464 83 36 a a DET issue-464 83 37 variety variety NOUN issue-464 83 38 of of ADP issue-464 83 39 ways way NOUN issue-464 83 40 , , PUNCT issue-464 83 41 for for ADP issue-464 83 42 example example NOUN issue-464 83 43 , , PUNCT issue-464 83 44 as as ADP issue-464 83 45 a a DET issue-464 83 46 statement statement NOUN issue-464 83 47 of of ADP issue-464 83 48 cash cash NOUN issue-464 83 49 flows flow NOUN issue-464 83 50 or or CCONJ issue-464 83 51 a a DET issue-464 83 52 statement statement NOUN issue-464 83 53 of of ADP issue-464 83 54 fund fund NOUN issue-464 83 55 flows flow NOUN issue-464 83 56 ) ) PUNCT issue-464 83 57 , , PUNCT issue-464 83 58 notes note NOUN issue-464 83 59 and and CCONJ issue-464 83 60 other other ADJ issue-464 83 61 statements statement NOUN issue-464 83 62 and and CCONJ issue-464 83 63 explanatory explanatory ADJ issue-464 83 64 material material NOUN issue-464 83 65 , , PUNCT issue-464 83 66 which which PRON issue-464 83 67 are be AUX issue-464 83 68 identified identify VERB issue-464 83 69 as as ADP issue-464 83 70 being be AUX issue-464 83 71 a a DET issue-464 83 72 part part NOUN issue-464 83 73 of of ADP issue-464 83 74 the the DET issue-464 83 75 financial financial ADJ issue-464 83 76 statements statement NOUN issue-464 83 77 . . PUNCT issue-464 83 78 ” " PUNCT issue-464 83 79 stage stage NOUN issue-464 83 80 2 2 NUM issue-464 83 81 . . SYM issue-464 83 82 2003 2003 NUM issue-464 83 83 further further ADJ issue-464 83 84 development development NOUN issue-464 83 85 of of ADP issue-464 83 86 isa isa NOUN issue-464 83 87 and and CCONJ issue-464 83 88 adoption adoption NOUN issue-464 83 89 of of ADP issue-464 83 90 international international ADJ issue-464 83 91 standards standard NOUN issue-464 83 92 on on ADP issue-464 83 93 assurance assurance NOUN issue-464 83 94 engagements engagement NOUN issue-464 83 95 100 100 NUM issue-464 83 96 handbook handbook NOUN issue-464 83 97 of of ADP issue-464 83 98 international international ADJ issue-464 83 99 auditing auditing NOUN issue-464 83 100 , , PUNCT issue-464 83 101 assurance assurance NOUN issue-464 83 102 , , PUNCT issue-464 83 103 and and CCONJ issue-464 83 104 ethic ethic ADJ issue-464 83 105 pronouncement pronouncement NOUN issue-464 83 106 . . PUNCT issue-464 84 1 2003 2003 NUM issue-464 84 2 edition edition NOUN issue-464 84 3 1 1 NUM issue-464 84 4 . . PUNCT issue-464 85 1 the the DET issue-464 85 2 term term NOUN issue-464 85 3 “ " PUNCT issue-464 85 4 historical historical ADJ issue-464 85 5 financial financial ADJ issue-464 85 6 information information NOUN issue-464 85 7 ” " PUNCT issue-464 85 8 was be AUX issue-464 85 9 introduced introduce VERB issue-464 85 10 but but CCONJ issue-464 85 11 it it PRON issue-464 85 12 was be AUX issue-464 85 13 suggested suggest VERB issue-464 85 14 only only ADV issue-464 85 15 in in ADP issue-464 85 16 the the DET issue-464 85 17 foreword foreword NOUN issue-464 85 18 where where SCONJ issue-464 85 19 it it PRON issue-464 85 20 was be AUX issue-464 85 21 stated state VERB issue-464 85 22 that that SCONJ issue-464 85 23 international international ADJ issue-464 85 24 standards standard NOUN issue-464 85 25 on on ADP issue-464 85 26 auditing auditing NOUN issue-464 85 27 ( ( PUNCT issue-464 85 28 isa isa PROPN issue-464 85 29 ) ) PUNCT issue-464 85 30 were be AUX issue-464 85 31 issued issue VERB issue-464 85 32 as as ADP issue-464 85 33 the the DET issue-464 85 34 standards standard NOUN issue-464 85 35 to to PART issue-464 85 36 be be AUX issue-464 85 37 applied apply VERB issue-464 85 38 in in ADP issue-464 85 39 reporting reporting NOUN issue-464 85 40 on on ADP issue-464 85 41 the the DET issue-464 85 42 credibility credibility NOUN issue-464 85 43 of of ADP issue-464 85 44 historical historical ADJ issue-464 85 45 financial financial ADJ issue-464 85 46 information information NOUN issue-464 85 47 , , PUNCT issue-464 85 48 ” " PUNCT issue-464 85 49 and and CCONJ issue-464 85 50 in in ADP issue-464 85 51 certain certain ADJ issue-464 85 52 standards standard NOUN issue-464 85 53 , , PUNCT issue-464 85 54 particularly particularly ADV issue-464 85 55 isa isa VERB issue-464 85 56 545 545 NUM issue-464 85 57 “ " PUNCT issue-464 85 58 auditing audit VERB issue-464 85 59 fair fair ADJ issue-464 85 60 value value NOUN issue-464 85 61 measurements measurement NOUN issue-464 85 62 and and CCONJ issue-464 85 63 disclosures disclosure NOUN issue-464 85 64 ” " PUNCT issue-464 85 65 , , PUNCT issue-464 85 66 810 810 NUM issue-464 85 67 “ " PUNCT issue-464 85 68 the the DET issue-464 85 69 examination examination NOUN issue-464 85 70 of of ADP issue-464 85 71 prospective prospective ADJ issue-464 85 72 financial financial ADJ issue-464 85 73 information information NOUN issue-464 85 74 . . PUNCT issue-464 85 75 ” " PUNCT issue-464 86 1 2 2 NUM issue-464 86 2 . . X issue-464 86 3 there there PRON issue-464 86 4 was be VERB issue-464 86 5 no no DET issue-464 86 6 clear clear ADJ issue-464 86 7 interpretation interpretation NOUN issue-464 86 8 of of ADP issue-464 86 9 the the DET issue-464 86 10 term term NOUN issue-464 86 11 “ " PUNCT issue-464 86 12 historical historical ADJ issue-464 86 13 financial financial ADJ issue-464 86 14 information information NOUN issue-464 86 15 ” " PUNCT issue-464 86 16 . . PUNCT issue-464 87 1 3 3 X issue-464 87 2 . . X issue-464 87 3 the the DET issue-464 87 4 text text NOUN issue-464 87 5 of of ADP issue-464 87 6 international international ADJ issue-464 87 7 standards standard NOUN issue-464 87 8 applies apply VERB issue-464 87 9 the the DET issue-464 87 10 term term NOUN issue-464 87 11 “ " PUNCT issue-464 87 12 financial financial ADJ issue-464 87 13 statements statement NOUN issue-464 87 14 ” " PUNCT issue-464 87 15 , , PUNCT issue-464 87 16 the the DET issue-464 87 17 interpretation interpretation NOUN issue-464 87 18 of of ADP issue-464 87 19 which which PRON issue-464 87 20 was be AUX issue-464 87 21 not not PART issue-464 87 22 changed change VERB issue-464 87 23 . . PUNCT issue-464 88 1 stage stage NOUN issue-464 88 2 3 3 NUM issue-464 88 3 . . NOUN issue-464 88 4 2004 2004 NUM issue-464 88 5 acceptance acceptance NOUN issue-464 88 6 of of ADP issue-464 88 7 the the DET issue-464 88 8 international international ADJ issue-464 88 9 framework framework NOUN issue-464 88 10 for for ADP issue-464 88 11 assurance assurance NOUN issue-464 88 12 engagements engagement NOUN issue-464 88 13 and and CCONJ issue-464 88 14 the the DET issue-464 88 15 introduction introduction NOUN issue-464 88 16 of of ADP issue-464 88 17 a a DET issue-464 88 18 clear clear ADJ issue-464 88 19 structure structure NOUN issue-464 88 20 of of ADP issue-464 88 21 standards standard NOUN issue-464 88 22 , , PUNCT issue-464 88 23 review review NOUN issue-464 88 24 of of ADP issue-464 88 25 isa isa PROPN issue-464 88 26 ( ( PUNCT issue-464 88 27 handbook handbook NOUN issue-464 88 28 of of ADP issue-464 88 29 international international ADJ issue-464 88 30 auditing auditing NOUN issue-464 88 31 , , PUNCT issue-464 88 32 assurance assurance NOUN issue-464 88 33 , , PUNCT issue-464 88 34 and and CCONJ issue-464 88 35 ethic ethic ADJ issue-464 88 36 pronouncement pronouncement NOUN issue-464 88 37 . . PUNCT issue-464 89 1 2004 2004 NUM issue-464 89 2 edition edition NOUN issue-464 89 3 ) ) PUNCT issue-464 89 4 . . PUNCT issue-464 90 1 1 1 X issue-464 90 2 . . X issue-464 91 1 the the DET issue-464 91 2 term term NOUN issue-464 91 3 “ " PUNCT issue-464 91 4 historical historical ADJ issue-464 91 5 financial financial ADJ issue-464 91 6 information information NOUN issue-464 91 7 ” " PUNCT issue-464 91 8 is be AUX issue-464 91 9 again again ADV issue-464 91 10 suggested suggest VERB issue-464 91 11 only only ADV issue-464 91 12 in in ADP issue-464 91 13 the the DET issue-464 91 14 foreword foreword NOUN issue-464 91 15 while while SCONJ issue-464 91 16 defining define VERB issue-464 91 17 the the DET issue-464 91 18 scope scope NOUN issue-464 91 19 of of ADP issue-464 91 20 the the DET issue-464 91 21 isa isa NOUN issue-464 91 22 , , PUNCT issue-464 91 23 and and CCONJ issue-464 91 24 in in ADP issue-464 91 25 some some DET issue-464 91 26 standards standard NOUN issue-464 91 27 ( ( PUNCT issue-464 91 28 isas isas NOUN issue-464 91 29 545 545 NUM issue-464 91 30 and and CCONJ issue-464 91 31 810 810 NUM issue-464 91 32 ) ) PUNCT issue-464 91 33 . . PUNCT issue-464 92 1 2 2 X issue-464 92 2 . . X issue-464 92 3 the the DET issue-464 92 4 blocks block NOUN issue-464 92 5 of of ADP issue-464 92 6 standards standard NOUN issue-464 92 7 “ " PUNCT issue-464 92 8 audits audits NOUN issue-464 92 9 and and CCONJ issue-464 92 10 review review NOUN issue-464 92 11 of of ADP issue-464 92 12 historical historical ADJ issue-464 92 13 financial financial ADJ issue-464 92 14 information information NOUN issue-464 92 15 ” " PUNCT issue-464 92 16 and and CCONJ issue-464 92 17 “ " PUNCT issue-464 92 18 assurance assurance NOUN issue-464 92 19 engagements engagement NOUN issue-464 92 20 other other ADJ issue-464 92 21 than than ADP issue-464 92 22 audits audits NOUN issue-464 92 23 or or CCONJ issue-464 92 24 reviews review NOUN issue-464 92 25 of of ADP issue-464 92 26 historical historical ADJ issue-464 92 27 financial financial ADJ issue-464 92 28 information information NOUN issue-464 92 29 ” " PUNCT issue-464 92 30 were be AUX issue-464 92 31 introduced introduce VERB issue-464 92 32 . . PUNCT issue-464 93 1 3 3 X issue-464 93 2 . . X issue-464 93 3 interpretation interpretation NOUN issue-464 93 4 of of ADP issue-464 93 5 the the DET issue-464 93 6 term term NOUN issue-464 93 7 “ " PUNCT issue-464 93 8 financial financial ADJ issue-464 93 9 statements statement NOUN issue-464 93 10 ” " PUNCT issue-464 93 11 was be AUX issue-464 93 12 not not PART issue-464 93 13 changed change VERB issue-464 93 14 and and CCONJ issue-464 93 15 is be AUX issue-464 93 16 further far ADV issue-464 93 17 used use VERB issue-464 93 18 in in ADP issue-464 93 19 international international ADJ issue-464 93 20 standards standard NOUN issue-464 93 21 on on ADP issue-464 93 22 auditing auditing NOUN issue-464 93 23 . . PUNCT issue-464 94 1 stage stage NOUN issue-464 94 2 4 4 NUM issue-464 94 3 . . X issue-464 94 4 2005 2005 NUM issue-464 94 5 - - SYM issue-464 94 6 2009 2009 NUM issue-464 94 7 review review NOUN issue-464 94 8 of of ADP issue-464 94 9 isa isa PROPN issue-464 94 10 , , PUNCT issue-464 94 11 the the DET issue-464 94 12 introduction introduction NOUN issue-464 94 13 of of ADP issue-464 94 14 new new ADJ issue-464 94 15 standards standard NOUN issue-464 94 16 and and CCONJ issue-464 94 17 development development NOUN issue-464 94 18 of of ADP issue-464 94 19 the the DET issue-464 94 20 projects project NOUN issue-464 94 21 of of ADP issue-464 94 22 the the DET issue-464 94 23 new new ADJ issue-464 94 24 international international ADJ issue-464 94 25 standards standard NOUN issue-464 94 26 on on ADP issue-464 94 27 assurance assurance NOUN issue-464 94 28 engagements engagement NOUN issue-464 94 29 other other ADJ issue-464 94 30 than than ADP issue-464 94 31 audits audits NOUN issue-464 94 32 or or CCONJ issue-464 94 33 review review NOUN issue-464 94 34 of of ADP issue-464 94 35 historical historical ADJ issue-464 94 36 financial financial ADJ issue-464 94 37 information information NOUN issue-464 94 38 ( ( PUNCT issue-464 94 39 handbook handbook NOUN issue-464 94 40 of of ADP issue-464 94 41 international international ADJ issue-464 94 42 auditing auditing NOUN issue-464 94 43 , , PUNCT issue-464 94 44 assurance assurance NOUN issue-464 94 45 , , PUNCT issue-464 94 46 and and CCONJ issue-464 94 47 ethic ethic ADJ issue-464 94 48 pronouncement pronouncement NOUN issue-464 94 49 . . PUNCT issue-464 95 1 2005 2005 NUM issue-464 95 2 - - SYM issue-464 95 3 2007 2007 NUM issue-464 95 4 edition edition NOUN issue-464 95 5 ) ) PUNCT issue-464 95 6 . . PUNCT issue-464 96 1 1 1 X issue-464 96 2 . . X issue-464 96 3 the the DET issue-464 96 4 interpretation interpretation NOUN issue-464 96 5 of of ADP issue-464 96 6 the the DET issue-464 96 7 term term NOUN issue-464 96 8 “ " PUNCT issue-464 96 9 financial financial ADJ issue-464 96 10 statements statement NOUN issue-464 96 11 ” " PUNCT issue-464 96 12 was be AUX issue-464 96 13 changed change VERB issue-464 96 14 to to ADP issue-464 96 15 “ " PUNCT issue-464 96 16 a a DET issue-464 96 17 structured structured ADJ issue-464 96 18 representation representation NOUN issue-464 96 19 of of ADP issue-464 96 20 the the DET issue-464 96 21 historical historical ADJ issue-464 96 22 financial financial ADJ issue-464 96 23 information information NOUN issue-464 96 24 . . PUNCT issue-464 96 25 ” " PUNCT issue-464 97 1 2 2 NUM issue-464 97 2 . . X issue-464 97 3 the the DET issue-464 97 4 term term NOUN issue-464 97 5 “ " PUNCT issue-464 97 6 historical historical ADJ issue-464 97 7 financial financial ADJ issue-464 97 8 information information NOUN issue-464 97 9 ” " PUNCT issue-464 97 10 is be AUX issue-464 97 11 again again ADV issue-464 97 12 suggested suggest VERB issue-464 97 13 only only ADV issue-464 97 14 in in ADP issue-464 97 15 the the DET issue-464 97 16 preface preface NOUN issue-464 97 17 when when SCONJ issue-464 97 18 defining define VERB issue-464 97 19 the the DET issue-464 97 20 scope scope NOUN issue-464 97 21 of of ADP issue-464 97 22 the the DET issue-464 97 23 isa isa NOUN issue-464 97 24 , , PUNCT issue-464 97 25 and and CCONJ issue-464 97 26 in in ADP issue-464 97 27 some some DET issue-464 97 28 standards standard NOUN issue-464 97 29 ( ( PUNCT issue-464 97 30 isa isa NOUN issue-464 97 31 545 545 NUM issue-464 97 32 and and CCONJ issue-464 97 33 810 810 NUM issue-464 97 34 ) ) PUNCT issue-464 97 35 . . PUNCT issue-464 98 1 but but CCONJ issue-464 98 2 this this DET issue-464 98 3 term term NOUN issue-464 98 4 is be AUX issue-464 98 5 widely widely ADV issue-464 98 6 used use VERB issue-464 98 7 in in ADP issue-464 98 8 the the DET issue-464 98 9 new new ADJ issue-464 98 10 standards standard NOUN issue-464 98 11 , , PUNCT issue-464 98 12 particularly particularly ADV issue-464 98 13 on on ADP issue-464 98 14 quality quality NOUN issue-464 98 15 control control NOUN issue-464 98 16 : : PUNCT issue-464 98 17 international international ADJ issue-464 98 18 standards standard NOUN issue-464 98 19 on on ADP issue-464 98 20 quality quality NOUN issue-464 98 21 control control NOUN issue-464 98 22 ( ( PUNCT issue-464 98 23 isqcs isqcs ADJ issue-464 98 24 1 1 NUM issue-464 98 25 ) ) PUNCT issue-464 98 26 “ " PUNCT issue-464 98 27 quality quality NOUN issue-464 98 28 control control NOUN issue-464 98 29 for for ADP issue-464 98 30 firms firm NOUN issue-464 98 31 that that PRON issue-464 98 32 perform perform VERB issue-464 98 33 audits audits NOUN issue-464 98 34 and and CCONJ issue-464 98 35 reviews review NOUN issue-464 98 36 of of ADP issue-464 98 37 historical historical ADJ issue-464 98 38 financial financial ADJ issue-464 98 39 information information NOUN issue-464 98 40 , , PUNCT issue-464 98 41 and and CCONJ issue-464 98 42 other other ADJ issue-464 98 43 assurance assurance NOUN issue-464 98 44 and and CCONJ issue-464 98 45 related related ADJ issue-464 98 46 services service NOUN issue-464 98 47 engagements engagement NOUN issue-464 98 48 ” " PUNCT issue-464 98 49 and and CCONJ issue-464 98 50 isa isa VERB issue-464 98 51 220 220 NUM issue-464 98 52 “ " PUNCT issue-464 98 53 quality quality NOUN issue-464 98 54 control control NOUN issue-464 98 55 for for ADP issue-464 98 56 audits audits NOUN issue-464 98 57 of of ADP issue-464 98 58 historical historical ADJ issue-464 98 59 financial financial ADJ issue-464 98 60 information information NOUN issue-464 98 61 ” " PUNCT issue-464 98 62 . . PUNCT issue-464 99 1 stage stage NOUN issue-464 99 2 5 5 NUM issue-464 99 3 . . X issue-464 99 4 2010 2010 NUM issue-464 99 5 - - SYM issue-464 99 6 2017 2017 NUM issue-464 99 7 review review NOUN issue-464 99 8 of of ADP issue-464 99 9 isa isa NOUN issue-464 99 10 , , PUNCT issue-464 99 11 the the DET issue-464 99 12 introduction introduction NOUN issue-464 99 13 of of ADP issue-464 99 14 new new ADJ issue-464 99 15 standards standard NOUN issue-464 99 16 , , PUNCT issue-464 99 17 review review NOUN issue-464 99 18 of of ADP issue-464 99 19 the the DET issue-464 99 20 international international ADJ issue-464 99 21 framework framework NOUN issue-464 99 22 for for ADP issue-464 99 23 assurance assurance NOUN issue-464 99 24 engagements engagement NOUN issue-464 99 25 ( ( PUNCT issue-464 99 26 handbook handbook NOUN issue-464 99 27 of of ADP issue-464 99 28 international international ADJ issue-464 99 29 quality quality NOUN issue-464 99 30 control control NOUN issue-464 99 31 , , PUNCT issue-464 99 32 auditing auditing NOUN issue-464 99 33 , , PUNCT issue-464 99 34 review review NOUN issue-464 99 35 , , PUNCT issue-464 99 36 other other ADJ issue-464 99 37 assurance assurance NOUN issue-464 99 38 , , PUNCT issue-464 99 39 and and CCONJ issue-464 99 40 related related ADJ issue-464 99 41 services service NOUN issue-464 99 42 pronouncements pronouncement NOUN issue-464 99 43 . . PUNCT issue-464 100 1 2010 2010 NUM issue-464 100 2 , , PUNCT issue-464 100 3 2012 2012 NUM issue-464 100 4 , , PUNCT issue-464 100 5 2013 2013 NUM issue-464 100 6 , , PUNCT issue-464 100 7 2014 2014 NUM issue-464 100 8 , , PUNCT issue-464 100 9 2015 2015 NUM issue-464 100 10 , , PUNCT issue-464 100 11 2016–2017 2016–2017 NUM issue-464 100 12 edition edition NOUN issue-464 100 13 ) ) PUNCT issue-464 100 14 . . PUNCT issue-464 101 1 1 1 X issue-464 101 2 . . X issue-464 102 1 the the DET issue-464 102 2 term term NOUN issue-464 102 3 “ " PUNCT issue-464 102 4 historical historical ADJ issue-464 102 5 financial financial ADJ issue-464 102 6 information information NOUN issue-464 102 7 ” " PUNCT issue-464 102 8 was be AUX issue-464 102 9 introduced introduce VERB issue-464 102 10 into into ADP issue-464 102 11 the the DET issue-464 102 12 glossary glossary NOUN issue-464 102 13 of of ADP issue-464 102 14 terms term NOUN issue-464 102 15 . . PUNCT issue-464 103 1 2 2 X issue-464 103 2 . . X issue-464 103 3 the the DET issue-464 103 4 term term NOUN issue-464 103 5 “ " PUNCT issue-464 103 6 historical historical ADJ issue-464 103 7 financial financial ADJ issue-464 103 8 information information NOUN issue-464 103 9 ” " PUNCT issue-464 103 10 is be AUX issue-464 103 11 used use VERB issue-464 103 12 in in ADP issue-464 103 13 the the DET issue-464 103 14 foreword foreword NOUN issue-464 103 15 to to PART issue-464 103 16 determine determine VERB issue-464 103 17 the the DET issue-464 103 18 scope scope NOUN issue-464 103 19 of of ADP issue-464 103 20 the the DET issue-464 103 21 application application NOUN issue-464 103 22 of of ADP issue-464 103 23 international international ADJ issue-464 103 24 standards standard NOUN issue-464 103 25 on on ADP issue-464 103 26 auditing auditing NOUN issue-464 103 27 and and CCONJ issue-464 103 28 international international ADJ issue-464 103 29 standards standard NOUN issue-464 103 30 for for ADP issue-464 103 31 engagements engagement NOUN issue-464 103 32 for for ADP issue-464 103 33 review review NOUN issue-464 103 34 . . PUNCT issue-464 104 1 3 3 X issue-464 104 2 . . X issue-464 104 3 it it PRON issue-464 104 4 was be AUX issue-464 104 5 first first ADV issue-464 104 6 mentioned mention VERB issue-464 104 7 that that SCONJ issue-464 104 8 isas isa NOUN issue-464 104 9 are be AUX issue-464 104 10 written write VERB issue-464 104 11 in in ADP issue-464 104 12 the the DET issue-464 104 13 context context NOUN issue-464 104 14 of of ADP issue-464 104 15 an an DET issue-464 104 16 audit audit NOUN issue-464 104 17 of of ADP issue-464 104 18 financial financial ADJ issue-464 104 19 statements statement NOUN issue-464 104 20 by by ADP issue-464 104 21 an an DET issue-464 104 22 independent independent ADJ issue-464 104 23 auditor auditor NOUN issue-464 104 24 and and CCONJ issue-464 104 25 they they PRON issue-464 104 26 are be AUX issue-464 104 27 to to PART issue-464 104 28 be be AUX issue-464 104 29 adapted adapt VERB issue-464 104 30 as as ADV issue-464 104 31 necessary necessary ADJ issue-464 104 32 in in ADP issue-464 104 33 the the DET issue-464 104 34 circumstances circumstance NOUN issue-464 104 35 when when SCONJ issue-464 104 36 applied apply VERB issue-464 104 37 to to ADP issue-464 104 38 audits audits NOUN issue-464 104 39 of of ADP issue-464 104 40 other other ADJ issue-464 104 41 historical historical ADJ issue-464 104 42 financial financial ADJ issue-464 104 43 information information NOUN issue-464 104 44 . . PUNCT issue-464 105 1 4 4 X issue-464 105 2 . . X issue-464 105 3 the the DET issue-464 105 4 interpretation interpretation NOUN issue-464 105 5 of of ADP issue-464 105 6 the the DET issue-464 105 7 term term NOUN issue-464 105 8 “ " PUNCT issue-464 105 9 financial financial ADJ issue-464 105 10 statements statement NOUN issue-464 105 11 ” " PUNCT issue-464 105 12 was be AUX issue-464 105 13 not not PART issue-464 105 14 changed change VERB issue-464 105 15 in in ADP issue-464 105 16 the the DET issue-464 105 17 glossary glossary NOUN issue-464 105 18 . . PUNCT issue-464 106 1 5 5 X issue-464 106 2 . . X issue-464 106 3 the the DET issue-464 106 4 term term NOUN issue-464 106 5 “ " PUNCT issue-464 106 6 other other ADJ issue-464 106 7 historical historical ADJ issue-464 106 8 financial financial ADJ issue-464 106 9 information information NOUN issue-464 106 10 ” " PUNCT issue-464 106 11 is be AUX issue-464 106 12 found find VERB issue-464 106 13 in in ADP issue-464 106 14 three three NUM issue-464 106 15 international international ADJ issue-464 106 16 standards standard NOUN issue-464 106 17 only only ADV issue-464 106 18 when when SCONJ issue-464 106 19 indicating indicate VERB issue-464 106 20 the the DET issue-464 106 21 possibility possibility NOUN issue-464 106 22 of of ADP issue-464 106 23 adapting adapt VERB issue-464 106 24 the the DET issue-464 106 25 international international ADJ issue-464 106 26 standards standard NOUN issue-464 106 27 on on ADP issue-464 106 28 auditing auditing NOUN issue-464 106 29 ( ( PUNCT issue-464 106 30 isa isa PROPN issue-464 106 31 200 200 NUM issue-464 106 32 , , PUNCT issue-464 106 33 isa isa NOUN issue-464 106 34 260 260 NUM issue-464 106 35 , , PUNCT issue-464 106 36 and and CCONJ issue-464 106 37 isa isa VERB issue-464 106 38 805 805 NUM issue-464 106 39 ) ) PUNCT issue-464 106 40 . . PUNCT issue-464 107 1 6 6 X issue-464 107 2 . . X issue-464 107 3 international international ADJ issue-464 107 4 standards standard NOUN issue-464 107 5 on on ADP issue-464 107 6 auditing auditing NOUN issue-464 107 7 and and CCONJ issue-464 107 8 international international ADJ issue-464 107 9 standards standard NOUN issue-464 107 10 of of ADP issue-464 107 11 engagements engagement NOUN issue-464 107 12 for for ADP issue-464 107 13 review review NOUN issue-464 107 14 continue continue VERB issue-464 107 15 to to PART issue-464 107 16 use use VERB issue-464 107 17 the the DET issue-464 107 18 term term NOUN issue-464 107 19 “ " PUNCT issue-464 107 20 financial financial ADJ issue-464 107 21 statements statement NOUN issue-464 107 22 ” " PUNCT issue-464 107 23 , , PUNCT issue-464 107 24 although although SCONJ issue-464 107 25 the the DET issue-464 107 26 blocks block NOUN issue-464 107 27 themselves themselves PRON issue-464 107 28 are be AUX issue-464 107 29 called call VERB issue-464 107 30 “ " PUNCT issue-464 107 31 audits audits NOUN issue-464 107 32 of of ADP issue-464 107 33 historical historical ADJ issue-464 107 34 financial financial ADJ issue-464 107 35 information information NOUN issue-464 107 36 ” " PUNCT issue-464 107 37 and and CCONJ issue-464 107 38 “ " PUNCT issue-464 107 39 reviews review NOUN issue-464 107 40 of of ADP issue-464 107 41 historical historical ADJ issue-464 107 42 financial financial ADJ issue-464 107 43 information information NOUN issue-464 107 44 ” " PUNCT issue-464 107 45 . . PUNCT issue-464 108 1 7 7 X issue-464 108 2 . . X issue-464 108 3 the the DET issue-464 108 4 term term NOUN issue-464 108 5 “ " PUNCT issue-464 108 6 historical historical ADJ issue-464 108 7 financial financial ADJ issue-464 108 8 information information NOUN issue-464 108 9 ” " PUNCT issue-464 108 10 is be AUX issue-464 108 11 used use VERB issue-464 108 12 broadly broadly ADV issue-464 108 13 in in ADP issue-464 108 14 the the DET issue-464 108 15 reviewed review VERB issue-464 108 16 standards standard NOUN issue-464 108 17 . . PUNCT issue-464 109 1 so so ADV issue-464 109 2 the the DET issue-464 109 3 term term NOUN issue-464 109 4 “ " PUNCT issue-464 109 5 historical historical ADJ issue-464 109 6 financial financial ADJ issue-464 109 7 information information NOUN issue-464 109 8 ” " PUNCT issue-464 109 9 was be AUX issue-464 109 10 firstly firstly ADV issue-464 109 11 suggested suggest VERB issue-464 109 12 only only ADV issue-464 109 13 in in ADP issue-464 109 14 the the DET issue-464 109 15 international international ADJ issue-464 109 16 standards standard NOUN issue-464 109 17 of of ADP issue-464 109 18 2010 2010 NUM issue-464 109 19 and and CCONJ issue-464 109 20 it it PRON issue-464 109 21 has have AUX issue-464 109 22 not not PART issue-464 109 23 been be AUX issue-464 109 24 changed change VERB issue-464 109 25 in in ADP issue-464 109 26 further further ADJ issue-464 109 27 editions edition NOUN issue-464 109 28 . . PUNCT issue-464 110 1 the the DET issue-464 110 2 glossary glossary NOUN issue-464 110 3 of of ADP issue-464 110 4 terms term NOUN issue-464 110 5 states state VERB issue-464 110 6 that that SCONJ issue-464 110 7 “ " PUNCT issue-464 110 8 historical historical ADJ issue-464 110 9 financial financial ADJ issue-464 110 10 information information NOUN issue-464 110 11 is be AUX issue-464 110 12 the the DET issue-464 110 13 information information NOUN issue-464 110 14 expressed express VERB issue-464 110 15 in in ADP issue-464 110 16 financial financial ADJ issue-464 110 17 terms term NOUN issue-464 110 18 in in ADP issue-464 110 19 relation relation NOUN issue-464 110 20 to to ADP issue-464 110 21 a a DET issue-464 110 22 particular particular ADJ issue-464 110 23 entity entity NOUN issue-464 110 24 , , PUNCT issue-464 110 25 derived derive VERB issue-464 110 26 primarily primarily ADV issue-464 110 27 from from ADP issue-464 110 28 that that DET issue-464 110 29 entity entity NOUN issue-464 110 30 ’s ’s PART issue-464 110 31 accounting accounting NOUN issue-464 110 32 system system NOUN issue-464 110 33 , , PUNCT issue-464 110 34 about about ADP issue-464 110 35 economic economic ADJ issue-464 110 36 events event NOUN issue-464 110 37 occurring occur VERB issue-464 110 38 in in ADP issue-464 110 39 past past ADJ issue-464 110 40 time time NOUN issue-464 110 41 periods period NOUN issue-464 110 42 or or CCONJ issue-464 110 43 about about ADP issue-464 110 44 economic economic ADJ issue-464 110 45 conditions condition NOUN issue-464 110 46 or or CCONJ issue-464 110 47 circumstances circumstance NOUN issue-464 110 48 at at ADP issue-464 110 49 points point NOUN issue-464 110 50 in in ADP issue-464 110 51 time time NOUN issue-464 110 52 in in ADP issue-464 110 53 the the DET issue-464 110 54 past past NOUN issue-464 110 55 . . PUNCT issue-464 110 56 ” " PUNCT issue-464 111 1 the the DET issue-464 111 2 term term NOUN issue-464 111 3 “ " PUNCT issue-464 111 4 financial financial ADJ issue-464 111 5 statements statement NOUN issue-464 111 6 ” " PUNCT issue-464 111 7 is be AUX issue-464 111 8 interpreted interpret VERB issue-464 111 9 as as ADP issue-464 111 10 baltic baltic ADJ issue-464 111 11 journal journal PROPN issue-464 111 12 of of ADP issue-464 111 13 economic economic ADJ issue-464 111 14 studies study NOUN issue-464 111 15 337 337 NUM issue-464 111 16 vol vol NOUN issue-464 111 17 . . PROPN issue-464 112 1 4 4 NUM issue-464 112 2 , , PUNCT issue-464 112 3 no no INTJ issue-464 112 4 . . NOUN issue-464 112 5 3 3 NUM issue-464 112 6 , , PUNCT issue-464 112 7 2018 2018 NUM issue-464 112 8 a a DET issue-464 112 9 “ " PUNCT issue-464 112 10 structured structured ADJ issue-464 112 11 representation representation NOUN issue-464 112 12 of of ADP issue-464 112 13 the the DET issue-464 112 14 historical historical ADJ issue-464 112 15 financial financial ADJ issue-464 112 16 information information NOUN issue-464 112 17 , , PUNCT issue-464 112 18 which which PRON issue-464 112 19 ordinarily ordinarily ADV issue-464 112 20 includes include VERB issue-464 112 21 accompanying accompanying ADJ issue-464 112 22 notes note NOUN issue-464 112 23 , , PUNCT issue-464 112 24 derived derive VERB issue-464 112 25 from from ADP issue-464 112 26 accounting accounting NOUN issue-464 112 27 records record NOUN issue-464 112 28 and and CCONJ issue-464 112 29 intended intend VERB issue-464 112 30 to to PART issue-464 112 31 communicate communicate VERB issue-464 112 32 an an DET issue-464 112 33 entity entity NOUN issue-464 112 34 ’s ’s PART issue-464 112 35 economic economic ADJ issue-464 112 36 resources resource NOUN issue-464 112 37 or or CCONJ issue-464 112 38 obligations obligation NOUN issue-464 112 39 at at ADP issue-464 112 40 a a DET issue-464 112 41 point point NOUN issue-464 112 42 in in ADP issue-464 112 43 time time NOUN issue-464 112 44 or or CCONJ issue-464 112 45 the the DET issue-464 112 46 changes change NOUN issue-464 112 47 therein therein ADV issue-464 112 48 for for ADP issue-464 112 49 a a DET issue-464 112 50 period period NOUN issue-464 112 51 of of ADP issue-464 112 52 time time NOUN issue-464 112 53 in in ADP issue-464 112 54 accordance accordance NOUN issue-464 112 55 with with ADP issue-464 112 56 a a DET issue-464 112 57 financial financial ADJ issue-464 112 58 reporting reporting NOUN issue-464 112 59 framework framework NOUN issue-464 112 60 . . PUNCT issue-464 112 61 ” " PUNCT issue-464 113 1 the the DET issue-464 113 2 term term NOUN issue-464 113 3 can can AUX issue-464 113 4 refer refer VERB issue-464 113 5 to to ADP issue-464 113 6 a a DET issue-464 113 7 complete complete ADJ issue-464 113 8 set set NOUN issue-464 113 9 of of ADP issue-464 113 10 financial financial ADJ issue-464 113 11 statements statement NOUN issue-464 113 12 , , PUNCT issue-464 113 13 but but CCONJ issue-464 113 14 it it PRON issue-464 113 15 can can AUX issue-464 113 16 also also ADV issue-464 113 17 refer refer VERB issue-464 113 18 to to ADP issue-464 113 19 a a DET issue-464 113 20 single single ADJ issue-464 113 21 financial financial ADJ issue-464 113 22 statement statement NOUN issue-464 113 23 , , PUNCT issue-464 113 24 for for ADP issue-464 113 25 example example NOUN issue-464 113 26 , , PUNCT issue-464 113 27 a a DET issue-464 113 28 balance balance NOUN issue-464 113 29 sheet sheet NOUN issue-464 113 30 , , PUNCT issue-464 113 31 or or CCONJ issue-464 113 32 a a DET issue-464 113 33 statement statement NOUN issue-464 113 34 of of ADP issue-464 113 35 revenues revenue NOUN issue-464 113 36 and and CCONJ issue-464 113 37 expenses expense NOUN issue-464 113 38 , , PUNCT issue-464 113 39 and and CCONJ issue-464 113 40 related related ADJ issue-464 113 41 explanatory explanatory ADJ issue-464 113 42 notes note NOUN issue-464 113 43 . . PUNCT issue-464 114 1 these these DET issue-464 114 2 definitions definition NOUN issue-464 114 3 remain remain VERB issue-464 114 4 unchanged unchanged ADJ issue-464 114 5 in in ADP issue-464 114 6 further further ADJ issue-464 114 7 editions edition NOUN issue-464 114 8 of of ADP issue-464 114 9 international international ADJ issue-464 114 10 standards standard NOUN issue-464 114 11 . . PUNCT issue-464 115 1 at at ADP issue-464 115 2 the the DET issue-464 115 3 same same ADJ issue-464 115 4 time time NOUN issue-464 115 5 , , PUNCT issue-464 115 6 international international ADJ issue-464 115 7 standards standard NOUN issue-464 115 8 do do AUX issue-464 115 9 not not PART issue-464 115 10 indicate indicate VERB issue-464 115 11 that that SCONJ issue-464 115 12 financial financial ADJ issue-464 115 13 statements statement NOUN issue-464 115 14 are be AUX issue-464 115 15 just just ADV issue-464 115 16 one one NUM issue-464 115 17 form form NOUN issue-464 115 18 of of ADP issue-464 115 19 structured structured ADJ issue-464 115 20 representation representation NOUN issue-464 115 21 of of ADP issue-464 115 22 historical historical ADJ issue-464 115 23 financial financial ADJ issue-464 115 24 information information NOUN issue-464 115 25 . . PUNCT issue-464 116 1 the the DET issue-464 116 2 term term NOUN issue-464 116 3 “ " PUNCT issue-464 116 4 other other ADJ issue-464 116 5 historical historical ADJ issue-464 116 6 financial financial ADJ issue-464 116 7 information information NOUN issue-464 116 8 ” " PUNCT issue-464 116 9 is be AUX issue-464 116 10 found find VERB issue-464 116 11 in in ADP issue-464 116 12 international international ADJ issue-464 116 13 standards standard NOUN issue-464 116 14 only only ADV issue-464 116 15 when when SCONJ issue-464 116 16 indicating indicate VERB issue-464 116 17 that that SCONJ issue-464 116 18 the the DET issue-464 116 19 isa isa NOUN issue-464 116 20 is be AUX issue-464 116 21 set set VERB issue-464 116 22 out out ADP issue-464 116 23 in in ADP issue-464 116 24 the the DET issue-464 116 25 context context NOUN issue-464 116 26 of of ADP issue-464 116 27 the the DET issue-464 116 28 audit audit NOUN issue-464 116 29 of of ADP issue-464 116 30 the the DET issue-464 116 31 financial financial ADJ issue-464 116 32 statements statement NOUN issue-464 116 33 and and CCONJ issue-464 116 34 should should AUX issue-464 116 35 be be AUX issue-464 116 36 adapted adapt VERB issue-464 116 37 , , PUNCT issue-464 116 38 as as ADP issue-464 116 39 appropriate appropriate ADJ issue-464 116 40 , , PUNCT issue-464 116 41 when when SCONJ issue-464 116 42 using use VERB issue-464 116 43 other other ADJ issue-464 116 44 historical historical ADJ issue-464 116 45 financial financial ADJ issue-464 116 46 information information NOUN issue-464 116 47 during during ADP issue-464 116 48 the the DET issue-464 116 49 audit audit NOUN issue-464 116 50 . . PUNCT issue-464 117 1 this this DET issue-464 117 2 remark remark NOUN issue-464 117 3 is be AUX issue-464 117 4 in in ADP issue-464 117 5 the the DET issue-464 117 6 preface preface NOUN issue-464 117 7 to to ADP issue-464 117 8 the the DET issue-464 117 9 international international ADJ issue-464 117 10 quality quality NOUN issue-464 117 11 control control NOUN issue-464 117 12 , , PUNCT issue-464 117 13 auditing auditing NOUN issue-464 117 14 , , PUNCT issue-464 117 15 review review NOUN issue-464 117 16 , , PUNCT issue-464 117 17 other other ADJ issue-464 117 18 assurance assurance NOUN issue-464 117 19 , , PUNCT issue-464 117 20 and and CCONJ issue-464 117 21 related related ADJ issue-464 117 22 services service NOUN issue-464 117 23 pronouncements pronouncement NOUN issue-464 117 24 ( ( PUNCT issue-464 117 25 paragraph paragraph NOUN issue-464 117 26 11 11 NUM issue-464 117 27 ) ) PUNCT issue-464 117 28 , , PUNCT issue-464 117 29 isa isa VERB issue-464 117 30 200 200 NUM issue-464 117 31 “ " PUNCT issue-464 117 32 overall overall ADJ issue-464 117 33 objectives objective NOUN issue-464 117 34 of of ADP issue-464 117 35 the the DET issue-464 117 36 independent independent ADJ issue-464 117 37 auditor auditor NOUN issue-464 117 38 and and CCONJ issue-464 117 39 the the DET issue-464 117 40 conduct conduct NOUN issue-464 117 41 of of ADP issue-464 117 42 an an DET issue-464 117 43 audit audit NOUN issue-464 117 44 in in ADP issue-464 117 45 accordance accordance NOUN issue-464 117 46 with with ADP issue-464 117 47 international international ADJ issue-464 117 48 standards standard NOUN issue-464 117 49 on on ADP issue-464 117 50 auditing audit VERB issue-464 117 51 ” " PUNCT issue-464 117 52 ( ( PUNCT issue-464 117 53 paragraph paragraph NOUN issue-464 117 54 2 2 NUM issue-464 117 55 ) ) PUNCT issue-464 117 56 , , PUNCT issue-464 117 57 isa isa VERB issue-464 117 58 260 260 NUM issue-464 117 59 “ " PUNCT issue-464 117 60 communication communication NOUN issue-464 117 61 with with ADP issue-464 117 62 those those PRON issue-464 117 63 charged charge VERB issue-464 117 64 with with ADP issue-464 117 65 governance governance NOUN issue-464 117 66 ” " PUNCT issue-464 117 67 ( ( PUNCT issue-464 117 68 paragraph paragraph NOUN issue-464 117 69 2 2 NUM issue-464 117 70 ) ) PUNCT issue-464 117 71 , , PUNCT issue-464 117 72 isa isa VERB issue-464 117 73 805 805 NUM issue-464 117 74 “ " PUNCT issue-464 117 75 special special ADJ issue-464 117 76 consideration consideration NOUN issue-464 117 77 – – PUNCT issue-464 117 78 audits audits NOUN issue-464 117 79 of of ADP issue-464 117 80 single single ADJ issue-464 117 81 financial financial ADJ issue-464 117 82 statements statement NOUN issue-464 117 83 and and CCONJ issue-464 117 84 specific specific ADJ issue-464 117 85 elements element NOUN issue-464 117 86 , , PUNCT issue-464 117 87 accounts account NOUN issue-464 117 88 or or CCONJ issue-464 117 89 items item NOUN issue-464 117 90 of of ADP issue-464 117 91 a a DET issue-464 117 92 financial financial ADJ issue-464 117 93 statement statement NOUN issue-464 117 94 ” " PUNCT issue-464 117 95 ( ( PUNCT issue-464 117 96 paragraph paragraph NOUN issue-464 117 97 1 1 NUM issue-464 117 98 ) ) PUNCT issue-464 117 99 . . PUNCT issue-464 118 1 only only ADV issue-464 118 2 in in ADP issue-464 118 3 the the DET issue-464 118 4 application application NOUN issue-464 118 5 and and CCONJ issue-464 118 6 other other ADJ issue-464 118 7 explanatory explanatory ADJ issue-464 118 8 material material NOUN issue-464 118 9 of of ADP issue-464 118 10 isa isa PROPN issue-464 118 11 805 805 NUM issue-464 118 12 “ " PUNCT issue-464 118 13 other other ADJ issue-464 118 14 historical historical ADJ issue-464 118 15 financial financial ADJ issue-464 118 16 information information NOUN issue-464 118 17 ” " PUNCT issue-464 118 18 is be AUX issue-464 118 19 associated associate VERB issue-464 118 20 with with ADP issue-464 118 21 single single ADJ issue-464 118 22 financial financial ADJ issue-464 118 23 statements statement NOUN issue-464 118 24 and and CCONJ issue-464 118 25 specific specific ADJ issue-464 118 26 elements element NOUN issue-464 118 27 , , PUNCT issue-464 118 28 accounts account NOUN issue-464 118 29 or or CCONJ issue-464 118 30 items item NOUN issue-464 118 31 of of ADP issue-464 118 32 a a DET issue-464 118 33 financial financial ADJ issue-464 118 34 statement statement NOUN issue-464 118 35 . . PUNCT issue-464 119 1 in in ADP issue-464 119 2 appendix appendix NOUN issue-464 119 3 1 1 NUM issue-464 119 4 , , PUNCT issue-464 119 5 examples example NOUN issue-464 119 6 of of ADP issue-464 119 7 such such ADJ issue-464 119 8 other other ADJ issue-464 119 9 historical historical ADJ issue-464 119 10 financial financial ADJ issue-464 119 11 information information NOUN issue-464 119 12 ( ( PUNCT issue-464 119 13 specific specific ADJ issue-464 119 14 elements element NOUN issue-464 119 15 , , PUNCT issue-464 119 16 accounts account NOUN issue-464 119 17 or or CCONJ issue-464 119 18 items item NOUN issue-464 119 19 of of ADP issue-464 119 20 a a DET issue-464 119 21 financial financial ADJ issue-464 119 22 statement statement NOUN issue-464 119 23 ) ) PUNCT issue-464 119 24 are be AUX issue-464 119 25 listed list VERB issue-464 119 26 : : PUNCT issue-464 119 27 – – PUNCT issue-464 119 28 accounts account NOUN issue-464 119 29 receivable receivable ADJ issue-464 119 30 , , PUNCT issue-464 119 31 allowance allowance NOUN issue-464 119 32 for for ADP issue-464 119 33 doubtful doubtful ADJ issue-464 119 34 accounts account NOUN issue-464 119 35 receivable receivable ADJ issue-464 119 36 , , PUNCT issue-464 119 37 inventory inventory NOUN issue-464 119 38 , , PUNCT issue-464 119 39 the the DET issue-464 119 40 liability liability NOUN issue-464 119 41 for for ADP issue-464 119 42 accrued accrue VERB issue-464 119 43 benefits benefit NOUN issue-464 119 44 of of ADP issue-464 119 45 a a DET issue-464 119 46 private private ADJ issue-464 119 47 pension pension NOUN issue-464 119 48 plan plan NOUN issue-464 119 49 , , PUNCT issue-464 119 50 the the DET issue-464 119 51 recorded record VERB issue-464 119 52 value value NOUN issue-464 119 53 of of ADP issue-464 119 54 identified identify VERB issue-464 119 55 intangible intangible ADJ issue-464 119 56 assets asset NOUN issue-464 119 57 , , PUNCT issue-464 119 58 or or CCONJ issue-464 119 59 the the DET issue-464 119 60 liability liability NOUN issue-464 119 61 for for ADP issue-464 119 62 “ " PUNCT issue-464 119 63 incurred incur VERB issue-464 119 64 but but CCONJ issue-464 119 65 not not PART issue-464 119 66 reported report VERB issue-464 119 67 ” " PUNCT issue-464 119 68 claims claim NOUN issue-464 119 69 in in ADP issue-464 119 70 an an DET issue-464 119 71 insurance insurance NOUN issue-464 119 72 portfolio portfolio NOUN issue-464 119 73 , , PUNCT issue-464 119 74 including include VERB issue-464 119 75 related related ADJ issue-464 119 76 notes note NOUN issue-464 119 77 ; ; PUNCT issue-464 119 78 – – PUNCT issue-464 119 79 a a DET issue-464 119 80 schedule schedule NOUN issue-464 119 81 of of ADP issue-464 119 82 externally externally ADV issue-464 119 83 managed manage VERB issue-464 119 84 assets asset NOUN issue-464 119 85 and and CCONJ issue-464 119 86 income income NOUN issue-464 119 87 of of ADP issue-464 119 88 a a DET issue-464 119 89 private private ADJ issue-464 119 90 pension pension NOUN issue-464 119 91 plan plan NOUN issue-464 119 92 , , PUNCT issue-464 119 93 including include VERB issue-464 119 94 related related ADJ issue-464 119 95 notes note NOUN issue-464 119 96 ; ; PUNCT issue-464 119 97 – – PUNCT issue-464 119 98 a a DET issue-464 119 99 schedule schedule NOUN issue-464 119 100 of of ADP issue-464 119 101 net net ADJ issue-464 119 102 tangible tangible ADJ issue-464 119 103 assets asset NOUN issue-464 119 104 , , PUNCT issue-464 119 105 including include VERB issue-464 119 106 related related ADJ issue-464 119 107 notes note NOUN issue-464 119 108 ; ; PUNCT issue-464 119 109 – – PUNCT issue-464 119 110 a a DET issue-464 119 111 schedule schedule NOUN issue-464 119 112 of of ADP issue-464 119 113 disbursements disbursement NOUN issue-464 119 114 in in ADP issue-464 119 115 relation relation NOUN issue-464 119 116 to to ADP issue-464 119 117 a a DET issue-464 119 118 lease lease NOUN issue-464 119 119 property property NOUN issue-464 119 120 , , PUNCT issue-464 119 121 including include VERB issue-464 119 122 explanatory explanatory ADJ issue-464 119 123 notes note NOUN issue-464 119 124 ; ; PUNCT issue-464 119 125 – – PUNCT issue-464 119 126 a a DET issue-464 119 127 schedule schedule NOUN issue-464 119 128 of of ADP issue-464 119 129 profit profit NOUN issue-464 119 130 participation participation NOUN issue-464 119 131 or or CCONJ issue-464 119 132 employee employee NOUN issue-464 119 133 bonuses bonus NOUN issue-464 119 134 , , PUNCT issue-464 119 135 including include VERB issue-464 119 136 explanatory explanatory ADJ issue-464 119 137 notes note NOUN issue-464 119 138 . . PUNCT issue-464 120 1 therefore therefore ADV issue-464 120 2 , , PUNCT issue-464 120 3 the the DET issue-464 120 4 term term NOUN issue-464 120 5 “ " PUNCT issue-464 120 6 historical historical ADJ issue-464 120 7 financial financial ADJ issue-464 120 8 information information NOUN issue-464 120 9 ” " PUNCT issue-464 120 10 has have VERB issue-464 120 11 a a DET issue-464 120 12 broader broad ADJ issue-464 120 13 meaning meaning NOUN issue-464 120 14 than than ADP issue-464 120 15 the the DET issue-464 120 16 term term NOUN issue-464 120 17 “ " PUNCT issue-464 120 18 financial financial ADJ issue-464 120 19 statements statement NOUN issue-464 120 20 ” " PUNCT issue-464 120 21 and and CCONJ issue-464 120 22 contains contain VERB issue-464 120 23 other other ADJ issue-464 120 24 information information NOUN issue-464 120 25 but but CCONJ issue-464 120 26 only only ADV issue-464 120 27 that that PRON issue-464 120 28 can can AUX issue-464 120 29 be be AUX issue-464 120 30 obtained obtain VERB issue-464 120 31 from from ADP issue-464 120 32 the the DET issue-464 120 33 accounting accounting NOUN issue-464 120 34 information information NOUN issue-464 120 35 system system NOUN issue-464 120 36 . . PUNCT issue-464 121 1 in in ADP issue-464 121 2 fact fact NOUN issue-464 121 3 , , PUNCT issue-464 121 4 taking take VERB issue-464 121 5 into into ADP issue-464 121 6 account account NOUN issue-464 121 7 the the DET issue-464 121 8 content content NOUN issue-464 121 9 of of ADP issue-464 121 10 the the DET issue-464 121 11 abovementioned abovementioned ADJ issue-464 121 12 definitions definition NOUN issue-464 121 13 , , PUNCT issue-464 121 14 we we PRON issue-464 121 15 can can AUX issue-464 121 16 conclude conclude VERB issue-464 121 17 that that SCONJ issue-464 121 18 historical historical ADJ issue-464 121 19 financial financial ADJ issue-464 121 20 information information NOUN issue-464 121 21 can can AUX issue-464 121 22 be be AUX issue-464 121 23 expressed express VERB issue-464 121 24 in in ADP issue-464 121 25 various various ADJ issue-464 121 26 structured structured ADJ issue-464 121 27 forms form NOUN issue-464 121 28 , , PUNCT issue-464 121 29 not not PART issue-464 121 30 only only ADV issue-464 121 31 in in ADP issue-464 121 32 the the DET issue-464 121 33 form form NOUN issue-464 121 34 of of ADP issue-464 121 35 financial financial ADJ issue-464 121 36 statements statement NOUN issue-464 121 37 , , PUNCT issue-464 121 38 as as SCONJ issue-464 121 39 this this PRON issue-464 121 40 is be AUX issue-464 121 41 not not PART issue-464 121 42 mentioned mention VERB issue-464 121 43 in in ADP issue-464 121 44 the the DET issue-464 121 45 definition definition NOUN issue-464 121 46 . . PUNCT issue-464 122 1 for for ADP issue-464 122 2 example example NOUN issue-464 122 3 , , PUNCT issue-464 122 4 tax tax NOUN issue-464 122 5 reports report NOUN issue-464 122 6 are be AUX issue-464 122 7 also also ADV issue-464 122 8 information information NOUN issue-464 122 9 expressed express VERB issue-464 122 10 in in ADP issue-464 122 11 financial financial ADJ issue-464 122 12 indicators indicator NOUN issue-464 122 13 that that PRON issue-464 122 14 are be AUX issue-464 122 15 obtained obtain VERB issue-464 122 16 primarily primarily ADV issue-464 122 17 using use VERB issue-464 122 18 the the DET issue-464 122 19 company company NOUN issue-464 122 20 accounting accounting NOUN issue-464 122 21 system system NOUN issue-464 122 22 . . PUNCT issue-464 123 1 this this DET issue-464 123 2 issue issue NOUN issue-464 123 3 requires require VERB issue-464 123 4 a a DET issue-464 123 5 clearer clear ADJ issue-464 123 6 solution solution NOUN issue-464 123 7 . . PUNCT issue-464 124 1 in in ADP issue-464 124 2 some some DET issue-464 124 3 countries country NOUN issue-464 124 4 , , PUNCT issue-464 124 5 where where SCONJ issue-464 124 6 value value NOUN issue-464 124 7 and and CCONJ issue-464 124 8 relevance relevance NOUN issue-464 124 9 of of ADP issue-464 124 10 other other ADJ issue-464 124 11 types type NOUN issue-464 124 12 of of ADP issue-464 124 13 reporting reporting NOUN issue-464 124 14 , , PUNCT issue-464 124 15 in in ADP issue-464 124 16 particular particular ADJ issue-464 124 17 tax tax NOUN issue-464 124 18 , , PUNCT issue-464 124 19 statistical statistical ADJ issue-464 124 20 and and CCONJ issue-464 124 21 managerial managerial ADJ issue-464 124 22 are be AUX issue-464 124 23 extremely extremely ADV issue-464 124 24 high high ADJ issue-464 124 25 ( ( PUNCT issue-464 124 26 this this PRON issue-464 124 27 applies apply VERB issue-464 124 28 to to ADP issue-464 124 29 ukraine ukraine NOUN issue-464 124 30 ) ) PUNCT issue-464 124 31 , , PUNCT issue-464 124 32 it it PRON issue-464 124 33 is be AUX issue-464 124 34 difficult difficult ADJ issue-464 124 35 to to PART issue-464 124 36 determine determine VERB issue-464 124 37 which which DET issue-464 124 38 type type NOUN issue-464 124 39 of of ADP issue-464 124 40 engagements engagement NOUN issue-464 124 41 ( ( PUNCT issue-464 124 42 audit audit NOUN issue-464 124 43 or or CCONJ issue-464 124 44 other other ADJ issue-464 124 45 assurance assurance NOUN issue-464 124 46 engagements engagement NOUN issue-464 124 47 ) ) PUNCT issue-464 124 48 should should AUX issue-464 124 49 be be AUX issue-464 124 50 used use VERB issue-464 124 51 in in ADP issue-464 124 52 such such ADJ issue-464 124 53 cases case NOUN issue-464 124 54 . . PUNCT issue-464 125 1 6 6 X issue-464 125 2 . . X issue-464 125 3 substantiation substantiation NOUN issue-464 125 4 of of ADP issue-464 125 5 two two NUM issue-464 125 6 approaches approach NOUN issue-464 125 7 to to ADP issue-464 125 8 the the DET issue-464 125 9 definition definition NOUN issue-464 125 10 of of ADP issue-464 125 11 the the DET issue-464 125 12 term term NOUN issue-464 125 13 “ " PUNCT issue-464 125 14 historical historical ADJ issue-464 125 15 financial financial ADJ issue-464 125 16 information information NOUN issue-464 125 17 ” " PUNCT issue-464 125 18 as as ADP issue-464 125 19 the the DET issue-464 125 20 main main ADJ issue-464 125 21 criterion criterion NOUN issue-464 125 22 for for ADP issue-464 125 23 the the DET issue-464 125 24 differentiation differentiation NOUN issue-464 125 25 of of ADP issue-464 125 26 audit audit NOUN issue-464 125 27 , , PUNCT issue-464 125 28 review review NOUN issue-464 125 29 , , PUNCT issue-464 125 30 and and CCONJ issue-464 125 31 other other ADJ issue-464 125 32 assurance assurance NOUN issue-464 125 33 engagements engagement NOUN issue-464 125 34 in in ADP issue-464 125 35 the the DET issue-464 125 36 present present ADJ issue-464 125 37 situation situation NOUN issue-464 125 38 , , PUNCT issue-464 125 39 two two NUM issue-464 125 40 solutions solution NOUN issue-464 125 41 are be AUX issue-464 125 42 possible possible ADJ issue-464 125 43 . . PUNCT issue-464 126 1 on on ADP issue-464 126 2 the the DET issue-464 126 3 one one NUM issue-464 126 4 hand hand NOUN issue-464 126 5 , , PUNCT issue-464 126 6 traditionally traditionally ADV issue-464 126 7 , , PUNCT issue-464 126 8 the the DET issue-464 126 9 terms term NOUN issue-464 126 10 “ " PUNCT issue-464 126 11 historical historical ADJ issue-464 126 12 financial financial ADJ issue-464 126 13 information information NOUN issue-464 126 14 ” " PUNCT issue-464 126 15 and and CCONJ issue-464 126 16 “ " PUNCT issue-464 126 17 financial financial ADJ issue-464 126 18 statements statement NOUN issue-464 126 19 ” " PUNCT issue-464 126 20 as as ADP issue-464 126 21 a a DET issue-464 126 22 form form NOUN issue-464 126 23 of of ADP issue-464 126 24 its its PRON issue-464 126 25 structured structured ADJ issue-464 126 26 representation representation NOUN issue-464 126 27 are be AUX issue-464 126 28 linked link VERB issue-464 126 29 . . PUNCT issue-464 127 1 and and CCONJ issue-464 127 2 if if SCONJ issue-464 127 3 to to PART issue-464 127 4 follow follow VERB issue-464 127 5 literally literally ADV issue-464 127 6 the the DET issue-464 127 7 terms term NOUN issue-464 127 8 of of ADP issue-464 127 9 international international ADJ issue-464 127 10 standards standard NOUN issue-464 127 11 , , PUNCT issue-464 127 12 it it PRON issue-464 127 13 is be AUX issue-464 127 14 possible possible ADJ issue-464 127 15 to to PART issue-464 127 16 limit limit VERB issue-464 127 17 the the DET issue-464 127 18 term term NOUN issue-464 127 19 “ " PUNCT issue-464 127 20 historical historical ADJ issue-464 127 21 financial financial ADJ issue-464 127 22 information information NOUN issue-464 127 23 ” " PUNCT issue-464 127 24 to to ADP issue-464 127 25 only only ADV issue-464 127 26 : : PUNCT issue-464 127 27 ( ( PUNCT issue-464 127 28 1 1 X issue-464 127 29 ) ) PUNCT issue-464 127 30 full full ADJ issue-464 127 31 set set NOUN issue-464 127 32 of of ADP issue-464 127 33 financial financial ADJ issue-464 127 34 statements statement NOUN issue-464 127 35 ( ( PUNCT issue-464 127 36 all all DET issue-464 127 37 isa isa NOUN issue-464 127 38 ) ) PUNCT issue-464 127 39 ; ; PUNCT issue-464 127 40 ( ( PUNCT issue-464 127 41 2 2 X issue-464 127 42 ) ) PUNCT issue-464 127 43 financial financial ADJ issue-464 127 44 statements statement NOUN issue-464 127 45 prepared prepare VERB issue-464 127 46 in in ADP issue-464 127 47 accordance accordance NOUN issue-464 127 48 with with ADP issue-464 127 49 the the DET issue-464 127 50 special special ADJ issue-464 127 51 purpose purpose NOUN issue-464 127 52 framework framework NOUN issue-464 127 53 ( ( PUNCT issue-464 127 54 isa isa NOUN issue-464 127 55 800 800 NUM issue-464 127 56 “ " PUNCT issue-464 127 57 special special ADJ issue-464 127 58 consideration consideration NOUN issue-464 127 59 – – PUNCT issue-464 127 60 audits audits NOUN issue-464 127 61 of of ADP issue-464 127 62 financial financial ADJ issue-464 127 63 statements statement NOUN issue-464 127 64 prepared prepare VERB issue-464 127 65 in in ADP issue-464 127 66 accordance accordance NOUN issue-464 127 67 with with ADP issue-464 127 68 special special ADJ issue-464 127 69 purpose purpose NOUN issue-464 127 70 framework framework NOUN issue-464 127 71 ” " PUNCT issue-464 127 72 ) ) PUNCT issue-464 127 73 ; ; PUNCT issue-464 127 74 ( ( PUNCT issue-464 127 75 3 3 X issue-464 127 76 ) ) PUNCT issue-464 127 77 single single ADJ issue-464 127 78 financial financial ADJ issue-464 127 79 statements statement NOUN issue-464 127 80 , , PUNCT issue-464 127 81 specific specific ADJ issue-464 127 82 elements element NOUN issue-464 127 83 , , PUNCT issue-464 127 84 accounts account NOUN issue-464 127 85 or or CCONJ issue-464 127 86 items item NOUN issue-464 127 87 of of ADP issue-464 127 88 a a DET issue-464 127 89 financial financial ADJ issue-464 127 90 statement statement NOUN issue-464 127 91 ( ( PUNCT issue-464 127 92 isa isa PROPN issue-464 127 93 805 805 NUM issue-464 127 94 “ " PUNCT issue-464 127 95 special special ADJ issue-464 127 96 consideration consideration NOUN issue-464 127 97 – – PUNCT issue-464 127 98 audits audits NOUN issue-464 127 99 of of ADP issue-464 127 100 single single ADJ issue-464 127 101 financial financial ADJ issue-464 127 102 statements statement NOUN issue-464 127 103 and and CCONJ issue-464 127 104 specific specific ADJ issue-464 127 105 elements element NOUN issue-464 127 106 , , PUNCT issue-464 127 107 accounts account NOUN issue-464 127 108 or or CCONJ issue-464 127 109 items item NOUN issue-464 127 110 of of ADP issue-464 127 111 a a DET issue-464 127 112 financial financial ADJ issue-464 127 113 statement statement NOUN issue-464 127 114 ” " PUNCT issue-464 127 115 ) ) PUNCT issue-464 127 116 ; ; PUNCT issue-464 127 117 ( ( PUNCT issue-464 127 118 4 4 X issue-464 127 119 ) ) PUNCT issue-464 127 120 summary summary NOUN issue-464 127 121 financial financial ADJ issue-464 127 122 statements statement NOUN issue-464 127 123 ( ( PUNCT issue-464 127 124 isa isa NOUN issue-464 127 125 810 810 NUM issue-464 127 126 “ " PUNCT issue-464 127 127 engagements engagement NOUN issue-464 127 128 to to PART issue-464 127 129 report report VERB issue-464 127 130 on on ADP issue-464 127 131 summary summary NOUN issue-464 127 132 financial financial ADJ issue-464 127 133 statements statement NOUN issue-464 127 134 ” " PUNCT issue-464 127 135 ) ) PUNCT issue-464 127 136 . . PUNCT issue-464 128 1 however however ADV issue-464 128 2 , , PUNCT issue-464 128 3 the the DET issue-464 128 4 term term NOUN issue-464 128 5 “ " PUNCT issue-464 128 6 historical historical ADJ issue-464 128 7 financial financial ADJ issue-464 128 8 information information NOUN issue-464 128 9 ” " PUNCT issue-464 128 10 may may AUX issue-464 128 11 be be AUX issue-464 128 12 considered consider VERB issue-464 128 13 broader broad ADJ issue-464 128 14 with with ADP issue-464 128 15 the the DET issue-464 128 16 following follow VERB issue-464 128 17 required require VERB issue-464 128 18 elements element NOUN issue-464 128 19 : : PUNCT issue-464 128 20 ( ( PUNCT issue-464 128 21 1 1 X issue-464 128 22 ) ) PUNCT issue-464 128 23 information information NOUN issue-464 128 24 should should AUX issue-464 128 25 be be AUX issue-464 128 26 expressed express VERB issue-464 128 27 in in ADP issue-464 128 28 financial financial ADJ issue-464 128 29 terms term NOUN issue-464 128 30 in in ADP issue-464 128 31 relation relation NOUN issue-464 128 32 to to ADP issue-464 128 33 a a DET issue-464 128 34 particular particular ADJ issue-464 128 35 entity entity NOUN issue-464 128 36 ; ; PUNCT issue-464 128 37 ( ( PUNCT issue-464 128 38 2 2 X issue-464 128 39 ) ) PUNCT issue-464 128 40 information information NOUN issue-464 128 41 should should AUX issue-464 128 42 disclose disclose VERB issue-464 128 43 economic economic ADJ issue-464 128 44 events event NOUN issue-464 128 45 occurring occur VERB issue-464 128 46 in in ADP issue-464 128 47 past past ADJ issue-464 128 48 time time NOUN issue-464 128 49 periods period NOUN issue-464 128 50 or or CCONJ issue-464 128 51 about about ADP issue-464 128 52 economic economic ADJ issue-464 128 53 conditions condition NOUN issue-464 128 54 or or CCONJ issue-464 128 55 circumstances circumstance NOUN issue-464 128 56 at at ADP issue-464 128 57 the the DET issue-464 128 58 points point NOUN issue-464 128 59 of of ADP issue-464 128 60 time time NOUN issue-464 128 61 in in ADP issue-464 128 62 the the DET issue-464 128 63 past past NOUN issue-464 128 64 ; ; PUNCT issue-464 128 65 ( ( PUNCT issue-464 128 66 3 3 X issue-464 128 67 ) ) PUNCT issue-464 128 68 information information NOUN issue-464 128 69 should should AUX issue-464 128 70 be be AUX issue-464 128 71 derived derive VERB issue-464 128 72 primarily primarily ADV issue-464 128 73 from from ADP issue-464 128 74 that that DET issue-464 128 75 entity entity NOUN issue-464 128 76 ’s ’s PART issue-464 128 77 accounting accounting NOUN issue-464 128 78 system system NOUN issue-464 128 79 . . PUNCT issue-464 129 1 by by ADP issue-464 129 2 this this DET issue-464 129 3 approach approach NOUN issue-464 129 4 , , PUNCT issue-464 129 5 the the DET issue-464 129 6 types type NOUN issue-464 129 7 of of ADP issue-464 129 8 historical historical ADJ issue-464 129 9 financial financial ADJ issue-464 129 10 information information NOUN issue-464 129 11 are be AUX issue-464 129 12 broadened broaden VERB issue-464 129 13 . . PUNCT issue-464 130 1 the the DET issue-464 130 2 use use NOUN issue-464 130 3 of of ADP issue-464 130 4 a a DET issue-464 130 5 broad broad ADJ issue-464 130 6 approach approach NOUN issue-464 130 7 to to ADP issue-464 130 8 the the DET issue-464 130 9 interpretation interpretation NOUN issue-464 130 10 of of ADP issue-464 130 11 the the DET issue-464 130 12 term term NOUN issue-464 130 13 “ " PUNCT issue-464 130 14 historical historical ADJ issue-464 130 15 financial financial ADJ issue-464 130 16 information information NOUN issue-464 130 17 ” " PUNCT issue-464 130 18 allows allow VERB issue-464 130 19 , , PUNCT issue-464 130 20 firstly firstly ADV issue-464 130 21 , , PUNCT issue-464 130 22 specifying specify VERB issue-464 130 23 the the DET issue-464 130 24 objects object NOUN issue-464 130 25 of of ADP issue-464 130 26 the the DET issue-464 130 27 engagements engagement NOUN issue-464 130 28 , , PUNCT issue-464 130 29 and and CCONJ issue-464 130 30 secondly secondly ADV issue-464 130 31 , , PUNCT issue-464 130 32 expanding expand VERB issue-464 130 33 the the DET issue-464 130 34 understanding understanding NOUN issue-464 130 35 of of ADP issue-464 130 36 the the DET issue-464 130 37 structured structured ADJ issue-464 130 38 representation representation NOUN issue-464 130 39 of of ADP issue-464 130 40 historical historical ADJ issue-464 130 41 financial financial ADJ issue-464 130 42 information information NOUN issue-464 130 43 and and CCONJ issue-464 130 44 the the DET issue-464 130 45 nature nature NOUN issue-464 130 46 of of ADP issue-464 130 47 the the DET issue-464 130 48 audit audit NOUN issue-464 130 49 engagements engagement NOUN issue-464 130 50 . . PUNCT issue-464 131 1 baltic baltic PROPN issue-464 131 2 journal journal PROPN issue-464 131 3 of of ADP issue-464 131 4 economic economic ADJ issue-464 131 5 studies study NOUN issue-464 131 6 338 338 NUM issue-464 131 7 vol vol NOUN issue-464 131 8 . . PROPN issue-464 132 1 4 4 NUM issue-464 132 2 , , PUNCT issue-464 132 3 no no INTJ issue-464 132 4 . . NOUN issue-464 132 5 3 3 NUM issue-464 132 6 , , PUNCT issue-464 132 7 2018 2018 NUM issue-464 132 8 if if SCONJ issue-464 132 9 we we PRON issue-464 132 10 adopt adopt VERB issue-464 132 11 a a DET issue-464 132 12 broad broad ADJ issue-464 132 13 approach approach NOUN issue-464 132 14 to to ADP issue-464 132 15 the the DET issue-464 132 16 interpretation interpretation NOUN issue-464 132 17 of of ADP issue-464 132 18 the the DET issue-464 132 19 term term NOUN issue-464 132 20 “ " PUNCT issue-464 132 21 historical historical ADJ issue-464 132 22 financial financial ADJ issue-464 132 23 statements statement NOUN issue-464 132 24 ” " PUNCT issue-464 132 25 , , PUNCT issue-464 132 26 then then ADV issue-464 132 27 examples example NOUN issue-464 132 28 of of ADP issue-464 132 29 its its PRON issue-464 132 30 types type NOUN issue-464 132 31 can can AUX issue-464 132 32 be be AUX issue-464 132 33 : : PUNCT issue-464 132 34 i. i. PROPN issue-464 132 35 full full PROPN issue-464 132 36 set set NOUN issue-464 132 37 of of ADP issue-464 132 38 financial financial ADJ issue-464 132 39 statements statement NOUN issue-464 132 40 , , PUNCT issue-464 132 41 its its PRON issue-464 132 42 components component NOUN issue-464 132 43 , , PUNCT issue-464 132 44 articles article NOUN issue-464 132 45 , , PUNCT issue-464 132 46 items item NOUN issue-464 132 47 or or CCONJ issue-464 132 48 accounts account NOUN issue-464 132 49 as as ADP issue-464 132 50 components component NOUN issue-464 132 51 of of ADP issue-464 132 52 financial financial ADJ issue-464 132 53 statements statement NOUN issue-464 132 54 ( ( PUNCT issue-464 132 55 traditional traditional ADJ issue-464 132 56 presentation presentation NOUN issue-464 132 57 ) ) PUNCT issue-464 132 58 . . PUNCT issue-464 133 1 ii ii PROPN issue-464 133 2 . . PUNCT issue-464 134 1 other other ADJ issue-464 134 2 forms form NOUN issue-464 134 3 of of ADP issue-464 134 4 reports report NOUN issue-464 134 5 : : PUNCT issue-464 134 6 ( ( PUNCT issue-464 134 7 1 1 X issue-464 134 8 ) ) PUNCT issue-464 134 9 tax tax NOUN issue-464 134 10 reports report NOUN issue-464 134 11 , , PUNCT issue-464 134 12 its its PRON issue-464 134 13 individual individual ADJ issue-464 134 14 components component NOUN issue-464 134 15 , , PUNCT issue-464 134 16 articles article NOUN issue-464 134 17 , , PUNCT issue-464 134 18 and and CCONJ issue-464 134 19 items item NOUN issue-464 134 20 ; ; PUNCT issue-464 134 21 ( ( PUNCT issue-464 134 22 2 2 X issue-464 134 23 ) ) PUNCT issue-464 134 24 statistical statistical ADJ issue-464 134 25 reports report NOUN issue-464 134 26 , , PUNCT issue-464 134 27 its its PRON issue-464 134 28 components component NOUN issue-464 134 29 , , PUNCT issue-464 134 30 articles article NOUN issue-464 134 31 , , PUNCT issue-464 134 32 and and CCONJ issue-464 134 33 elements element NOUN issue-464 134 34 ; ; PUNCT issue-464 134 35 ( ( PUNCT issue-464 134 36 3 3 X issue-464 134 37 ) ) PUNCT issue-464 134 38 internal internal ADJ issue-464 134 39 ( ( PUNCT issue-464 134 40 managerial managerial ADJ issue-464 134 41 ) ) PUNCT issue-464 134 42 reports report NOUN issue-464 134 43 , , PUNCT issue-464 134 44 its its PRON issue-464 134 45 components component NOUN issue-464 134 46 , , PUNCT issue-464 134 47 articles article NOUN issue-464 134 48 , , PUNCT issue-464 134 49 and and CCONJ issue-464 134 50 elements element NOUN issue-464 134 51 ( ( PUNCT issue-464 134 52 but but CCONJ issue-464 134 53 only only ADV issue-464 134 54 that that PRON issue-464 134 55 which which PRON issue-464 134 56 corresponds correspond VERB issue-464 134 57 to to ADP issue-464 134 58 the the DET issue-464 134 59 abovementioned abovementioned ADJ issue-464 134 60 required require VERB issue-464 134 61 elements element NOUN issue-464 134 62 ) ) PUNCT issue-464 134 63 . . PUNCT issue-464 135 1 ііі ііі NOUN issue-464 135 2 . . PUNCT issue-464 136 1 various various ADJ issue-464 136 2 official official ADJ issue-464 136 3 financial financial ADJ issue-464 136 4 and and CCONJ issue-464 136 5 accounting accounting NOUN issue-464 136 6 records record NOUN issue-464 136 7 that that PRON issue-464 136 8 contain contain VERB issue-464 136 9 historical historical ADJ issue-464 136 10 financial financial ADJ issue-464 136 11 information information NOUN issue-464 136 12 , , PUNCT issue-464 136 13 such such ADJ issue-464 136 14 as as ADP issue-464 136 15 statements statement NOUN issue-464 136 16 of of ADP issue-464 136 17 receivable receivable ADJ issue-464 136 18 balances balance NOUN issue-464 136 19 and and CCONJ issue-464 136 20 current current ADJ issue-464 136 21 liabilities liability NOUN issue-464 136 22 ( ( PUNCT issue-464 136 23 but but CCONJ issue-464 136 24 only only ADV issue-464 136 25 that that PRON issue-464 136 26 which which PRON issue-464 136 27 corresponds correspond VERB issue-464 136 28 to to ADP issue-464 136 29 the the DET issue-464 136 30 abovementioned abovementioned ADJ issue-464 136 31 required require VERB issue-464 136 32 elements element NOUN issue-464 136 33 ) ) PUNCT issue-464 136 34 . . PUNCT issue-464 137 1 the the DET issue-464 137 2 problem problem NOUN issue-464 137 3 of of ADP issue-464 137 4 application application NOUN issue-464 137 5 of of ADP issue-464 137 6 this this DET issue-464 137 7 approach approach NOUN issue-464 137 8 is be AUX issue-464 137 9 that that SCONJ issue-464 137 10 the the DET issue-464 137 11 isas isa NOUN issue-464 137 12 are be AUX issue-464 137 13 only only ADV issue-464 137 14 aimed aim VERB issue-464 137 15 at at ADP issue-464 137 16 disclosing disclose VERB issue-464 137 17 the the DET issue-464 137 18 audit audit NOUN issue-464 137 19 issues issue NOUN issue-464 137 20 , , PUNCT issue-464 137 21 it it PRON issue-464 137 22 is be AUX issue-464 137 23 the the DET issue-464 137 24 financial financial ADJ issue-464 137 25 statements statement NOUN issue-464 137 26 that that PRON issue-464 137 27 are be AUX issue-464 137 28 specifically specifically ADV issue-464 137 29 mentioned mention VERB issue-464 137 30 in in ADP issue-464 137 31 isa isa NOUN issue-464 137 32 : : PUNCT issue-464 137 33 isas isa NOUN issue-464 137 34 are be AUX issue-464 137 35 written write VERB issue-464 137 36 in in ADP issue-464 137 37 the the DET issue-464 137 38 context context NOUN issue-464 137 39 of of ADP issue-464 137 40 the the DET issue-464 137 41 audit audit NOUN issue-464 137 42 of of ADP issue-464 137 43 financial financial ADJ issue-464 137 44 statements statement NOUN issue-464 137 45 ( ( PUNCT issue-464 137 46 isa isa NOUN issue-464 137 47 200 200 NUM issue-464 137 48 ( ( PUNCT issue-464 137 49 paragraph paragraph NOUN issue-464 137 50 2 2 NUM issue-464 137 51 ) ) PUNCT issue-464 137 52 , , PUNCT issue-464 137 53 isa isa PROPN issue-464 137 54 805 805 NUM issue-464 137 55 ( ( PUNCT issue-464 137 56 application application NOUN issue-464 137 57 and and CCONJ issue-464 137 58 other other ADJ issue-464 137 59 materials material NOUN issue-464 137 60 a3 a3 NOUN issue-464 137 61 ) ) PUNCT issue-464 137 62 . . PUNCT issue-464 138 1 the the DET issue-464 138 2 requirements requirement NOUN issue-464 138 3 of of ADP issue-464 138 4 isa isa NOUN issue-464 138 5 are be AUX issue-464 138 6 sufficiently sufficiently ADV issue-464 138 7 sound sound ADJ issue-464 138 8 ; ; PUNCT issue-464 138 9 they they PRON issue-464 138 10 have have AUX issue-464 138 11 established establish VERB issue-464 138 12 the the DET issue-464 138 13 obligatory obligatory ADJ issue-464 138 14 study study NOUN issue-464 138 15 of of ADP issue-464 138 16 specific specific ADJ issue-464 138 17 objects object NOUN issue-464 138 18 , , PUNCT issue-464 138 19 in in ADP issue-464 138 20 particular particular ADJ issue-464 138 21 , , PUNCT issue-464 138 22 the the DET issue-464 138 23 system system NOUN issue-464 138 24 of of ADP issue-464 138 25 internal internal ADJ issue-464 138 26 control control NOUN issue-464 138 27 , , PUNCT issue-464 138 28 observance observance NOUN issue-464 138 29 of of ADP issue-464 138 30 the the DET issue-464 138 31 principle principle NOUN issue-464 138 32 of of ADP issue-464 138 33 continuity continuity NOUN issue-464 138 34 , , PUNCT issue-464 138 35 subsequent subsequent ADJ issue-464 138 36 events event NOUN issue-464 138 37 , , PUNCT issue-464 138 38 etc etc X issue-464 138 39 . . X issue-464 139 1 the the DET issue-464 139 2 study study NOUN issue-464 139 3 of of ADP issue-464 139 4 the the DET issue-464 139 5 issues issue NOUN issue-464 139 6 mentioned mention VERB issue-464 139 7 above above ADV issue-464 139 8 may may AUX issue-464 139 9 not not PART issue-464 139 10 be be AUX issue-464 139 11 obligatory obligatory ADJ issue-464 139 12 in in ADP issue-464 139 13 terms term NOUN issue-464 139 14 of of ADP issue-464 139 15 user user NOUN issue-464 139 16 requirements requirement NOUN issue-464 139 17 , , PUNCT issue-464 139 18 for for ADP issue-464 139 19 example example NOUN issue-464 139 20 , , PUNCT issue-464 139 21 when when SCONJ issue-464 139 22 the the DET issue-464 139 23 subject subject NOUN issue-464 139 24 matter matter NOUN issue-464 139 25 is be AUX issue-464 139 26 statistical statistical ADJ issue-464 139 27 or or CCONJ issue-464 139 28 tax tax NOUN issue-464 139 29 reports report NOUN issue-464 139 30 . . PUNCT issue-464 140 1 noting note VERB issue-464 140 2 that that SCONJ issue-464 140 3 this this PRON issue-464 140 4 is be AUX issue-464 140 5 an an DET issue-464 140 6 audit audit NOUN issue-464 140 7 engagement engagement NOUN issue-464 140 8 performed perform VERB issue-464 140 9 under under ADP issue-464 140 10 the the DET issue-464 140 11 isa isa NOUN issue-464 140 12 , , PUNCT issue-464 140 13 the the DET issue-464 140 14 auditor auditor NOUN issue-464 140 15 immediately immediately ADV issue-464 140 16 sets set VERB issue-464 140 17 requirements requirement NOUN issue-464 140 18 for for ADP issue-464 140 19 organizing organize VERB issue-464 140 20 it it PRON issue-464 140 21 , , PUNCT issue-464 140 22 for for ADP issue-464 140 23 example example NOUN issue-464 140 24 , , PUNCT issue-464 140 25 considering consider VERB issue-464 140 26 the the DET issue-464 140 27 applicability applicability NOUN issue-464 140 28 of of ADP issue-464 140 29 isa isa PROPN issue-464 140 30 570 570 NUM issue-464 140 31 ‘ ' PUNCT issue-464 140 32 going going NOUN issue-464 140 33 concern concern NOUN issue-464 140 34 ” " PUNCT issue-464 140 35 and and CCONJ issue-464 140 36 other other ADJ issue-464 140 37 specific specific ADJ issue-464 140 38 standards standard NOUN issue-464 140 39 . . PUNCT issue-464 141 1 isa isa VERB issue-464 141 2 200 200 NUM issue-464 141 3 and and CCONJ issue-464 141 4 isa isa PROPN issue-464 141 5 805 805 NUM issue-464 141 6 allow allow VERB issue-464 141 7 adapting adapt VERB issue-464 141 8 international international ADJ issue-464 141 9 standards standard NOUN issue-464 141 10 on on ADP issue-464 141 11 auditing auditing NOUN issue-464 141 12 in in ADP issue-464 141 13 the the DET issue-464 141 14 circumstances circumstance NOUN issue-464 141 15 if if SCONJ issue-464 141 16 they they PRON issue-464 141 17 are be AUX issue-464 141 18 applied apply VERB issue-464 141 19 to to ADP issue-464 141 20 the the DET issue-464 141 21 audit audit NOUN issue-464 141 22 of of ADP issue-464 141 23 “ " PUNCT issue-464 141 24 other other ADJ issue-464 141 25 historical historical ADJ issue-464 141 26 financial financial ADJ issue-464 141 27 information information NOUN issue-464 141 28 ” " PUNCT issue-464 141 29 but but CCONJ issue-464 141 30 require require VERB issue-464 141 31 an an DET issue-464 141 32 analysis analysis NOUN issue-464 141 33 of of ADP issue-464 141 34 the the DET issue-464 141 35 appropriateness appropriateness NOUN issue-464 141 36 and and CCONJ issue-464 141 37 necessity necessity NOUN issue-464 141 38 of of ADP issue-464 141 39 applying apply VERB issue-464 141 40 certain certain ADJ issue-464 141 41 isas isa NOUN issue-464 141 42 . . PUNCT issue-464 142 1 in in ADP issue-464 142 2 the the DET issue-464 142 3 context context NOUN issue-464 142 4 of of ADP issue-464 142 5 considering consider VERB issue-464 142 6 this this DET issue-464 142 7 problem problem NOUN issue-464 142 8 , , PUNCT issue-464 142 9 it it PRON issue-464 142 10 should should AUX issue-464 142 11 be be AUX issue-464 142 12 noted note VERB issue-464 142 13 that that SCONJ issue-464 142 14 in in ADP issue-464 142 15 recent recent ADJ issue-464 142 16 years year NOUN issue-464 142 17 , , PUNCT issue-464 142 18 analytical analytical ADJ issue-464 142 19 studies study NOUN issue-464 142 20 have have AUX issue-464 142 21 been be AUX issue-464 142 22 published publish VERB issue-464 142 23 on on ADP issue-464 142 24 the the DET issue-464 142 25 conditions condition NOUN issue-464 142 26 of of ADP issue-464 142 27 application application NOUN issue-464 142 28 and and CCONJ issue-464 142 29 the the DET issue-464 142 30 benefits benefit NOUN issue-464 142 31 of of ADP issue-464 142 32 such such ADJ issue-464 142 33 types type NOUN issue-464 142 34 of of ADP issue-464 142 35 tasks task NOUN issue-464 142 36 that that PRON issue-464 142 37 are be AUX issue-464 142 38 subject subject ADJ issue-464 142 39 to to ADP issue-464 142 40 the the DET issue-464 142 41 iaasb iaasb ADJ issue-464 142 42 international international ADJ issue-464 142 43 standards standard NOUN issue-464 142 44 , , PUNCT issue-464 142 45 such such ADJ issue-464 142 46 as as ADP issue-464 142 47 reviews review NOUN issue-464 142 48 of of ADP issue-464 142 49 historical historical ADJ issue-464 142 50 financial financial ADJ issue-464 142 51 information information NOUN issue-464 142 52 and and CCONJ issue-464 142 53 related related ADJ issue-464 142 54 services service NOUN issue-464 142 55 , , PUNCT issue-464 142 56 especially especially ADV issue-464 142 57 engagements engagement NOUN issue-464 142 58 to to PART issue-464 142 59 perform perform VERB issue-464 142 60 agreedupon agreedupon NOUN issue-464 142 61 procedures procedure NOUN issue-464 142 62 regarding regard VERB issue-464 142 63 financial financial ADJ issue-464 142 64 information information NOUN issue-464 142 65 ( ( PUNCT issue-464 142 66 international international ADJ issue-464 142 67 standard standard NOUN issue-464 142 68 for for ADP issue-464 142 69 related related ADJ issue-464 142 70 services service NOUN issue-464 142 71 ( ( PUNCT issue-464 142 72 isrs isrs PROPN issue-464 142 73 ) ) PUNCT issue-464 142 74 4400 4400 NUM issue-464 142 75 ) ) PUNCT issue-464 142 76 . . PUNCT issue-464 143 1 in in ADP issue-464 143 2 particular particular ADJ issue-464 143 3 , , PUNCT issue-464 143 4 the the DET issue-464 143 5 federation federation NOUN issue-464 143 6 of of ADP issue-464 143 7 european european PROPN issue-464 143 8 accountants accountant NOUN issue-464 143 9 has have AUX issue-464 143 10 been be AUX issue-464 143 11 offered offer VERB issue-464 143 12 survey survey NOUN issue-464 143 13 on on ADP issue-464 143 14 the the DET issue-464 143 15 provision provision NOUN issue-464 143 16 of of ADP issue-464 143 17 alternative alternative ADJ issue-464 143 18 assurance assurance NOUN issue-464 143 19 and and CCONJ issue-464 143 20 related related ADJ issue-464 143 21 services service NOUN issue-464 143 22 across across ADP issue-464 143 23 europe europe PROPN issue-464 143 24 , , PUNCT issue-464 143 25 which which PRON issue-464 143 26 analyses analyse VERB issue-464 143 27 the the DET issue-464 143 28 differences difference NOUN issue-464 143 29 between between ADP issue-464 143 30 different different ADJ issue-464 143 31 services service NOUN issue-464 143 32 . . PUNCT issue-464 144 1 their their PRON issue-464 144 2 execution execution NOUN issue-464 144 3 is be AUX issue-464 144 4 appropriate appropriate ADJ issue-464 144 5 in in ADP issue-464 144 6 cases case NOUN issue-464 144 7 where where SCONJ issue-464 144 8 users user NOUN issue-464 144 9 require require VERB issue-464 144 10 a a DET issue-464 144 11 limited limited ADJ issue-464 144 12 level level NOUN issue-464 144 13 of of ADP issue-464 144 14 assurance assurance NOUN issue-464 144 15 or or CCONJ issue-464 144 16 only only ADV issue-464 144 17 results result NOUN issue-464 144 18 of of ADP issue-464 144 19 comparisons comparison NOUN issue-464 144 20 of of ADP issue-464 144 21 the the DET issue-464 144 22 data datum NOUN issue-464 144 23 of of ADP issue-464 144 24 the the DET issue-464 144 25 primary primary ADJ issue-464 144 26 documents document NOUN issue-464 144 27 and and CCONJ issue-464 144 28 generalized generalized ADJ issue-464 144 29 accounting accounting NOUN issue-464 144 30 information information NOUN issue-464 144 31 . . PUNCT issue-464 145 1 if if SCONJ issue-464 145 2 we we PRON issue-464 145 3 assume assume VERB issue-464 145 4 that that SCONJ issue-464 145 5 historical historical ADJ issue-464 145 6 financial financial ADJ issue-464 145 7 information information NOUN issue-464 145 8 has have VERB issue-464 145 9 a a DET issue-464 145 10 broad broad ADJ issue-464 145 11 interpretation interpretation NOUN issue-464 145 12 , , PUNCT issue-464 145 13 then then ADV issue-464 145 14 it it PRON issue-464 145 15 is be AUX issue-464 145 16 possible possible ADJ issue-464 145 17 to to PART issue-464 145 18 conclude conclude VERB issue-464 145 19 that that DET issue-464 145 20 audit audit NOUN issue-464 145 21 as as SCONJ issue-464 145 22 an an DET issue-464 145 23 assurance assurance NOUN issue-464 145 24 engagement engagement NOUN issue-464 145 25 can can AUX issue-464 145 26 also also ADV issue-464 145 27 be be AUX issue-464 145 28 performed perform VERB issue-464 145 29 in in ADP issue-464 145 30 two two NUM issue-464 145 31 forms form NOUN issue-464 145 32 : : PUNCT issue-464 145 33 ( ( PUNCT issue-464 145 34 1 1 X issue-464 145 35 ) ) PUNCT issue-464 145 36 direct direct ADJ issue-464 145 37 engagements engagement NOUN issue-464 145 38 ; ; PUNCT issue-464 145 39 ( ( PUNCT issue-464 145 40 2 2 X issue-464 145 41 ) ) PUNCT issue-464 145 42 attestation attestation NOUN issue-464 145 43 engagements engagement NOUN issue-464 145 44 . . PUNCT issue-464 146 1 these these DET issue-464 146 2 types type NOUN issue-464 146 3 of of ADP issue-464 146 4 assurance assurance NOUN issue-464 146 5 engagements engagement NOUN issue-464 146 6 are be AUX issue-464 146 7 considered consider VERB issue-464 146 8 in in ADP issue-464 146 9 the the DET issue-464 146 10 international international ADJ issue-464 146 11 framework framework NOUN issue-464 146 12 for for ADP issue-464 146 13 assurance assurance NOUN issue-464 146 14 engagements engagement NOUN issue-464 146 15 , , PUNCT issue-464 146 16 but but CCONJ issue-464 146 17 they they PRON issue-464 146 18 are be AUX issue-464 146 19 only only ADV issue-464 146 20 considered consider VERB issue-464 146 21 in in ADP issue-464 146 22 detail detail NOUN issue-464 146 23 in in ADP issue-464 146 24 relation relation NOUN issue-464 146 25 to to ADP issue-464 146 26 other other ADJ issue-464 146 27 assurance assurance NOUN issue-464 146 28 engagements engagement NOUN issue-464 146 29 , , PUNCT issue-464 146 30 that that ADV issue-464 146 31 is is ADV issue-464 146 32 , , PUNCT issue-464 146 33 assurance assurance NOUN issue-464 146 34 engagements engagement NOUN issue-464 146 35 other other ADJ issue-464 146 36 than than ADP issue-464 146 37 audit audit NOUN issue-464 146 38 or or CCONJ issue-464 146 39 review review NOUN issue-464 146 40 of of ADP issue-464 146 41 historical historical ADJ issue-464 146 42 financial financial ADJ issue-464 146 43 information information NOUN issue-464 146 44 . . PUNCT issue-464 147 1 the the DET issue-464 147 2 second second ADJ issue-464 147 3 type type NOUN issue-464 147 4 of of ADP issue-464 147 5 the the DET issue-464 147 6 engagement engagement NOUN issue-464 147 7 is be AUX issue-464 147 8 a a DET issue-464 147 9 traditional traditional ADJ issue-464 147 10 audit audit NOUN issue-464 147 11 of of ADP issue-464 147 12 financial financial ADJ issue-464 147 13 statements statement NOUN issue-464 147 14 , , PUNCT issue-464 147 15 in in ADP issue-464 147 16 which which PRON issue-464 147 17 the the DET issue-464 147 18 subject subject NOUN issue-464 147 19 of of ADP issue-464 147 20 the the DET issue-464 147 21 engagement engagement NOUN issue-464 147 22 ( ( PUNCT issue-464 147 23 information information NOUN issue-464 147 24 about about ADP issue-464 147 25 the the DET issue-464 147 26 financial financial ADJ issue-464 147 27 position position NOUN issue-464 147 28 , , PUNCT issue-464 147 29 performance performance NOUN issue-464 147 30 , , PUNCT issue-464 147 31 and and CCONJ issue-464 147 32 cash cash NOUN issue-464 147 33 flows flow NOUN issue-464 147 34 ) ) PUNCT issue-464 147 35 and and CCONJ issue-464 147 36 subject subject ADJ issue-464 147 37 matter matter NOUN issue-464 147 38 information information NOUN issue-464 147 39 ( ( PUNCT issue-464 147 40 financial financial ADJ issue-464 147 41 statements statement NOUN issue-464 147 42 ) ) PUNCT issue-464 147 43 are be AUX issue-464 147 44 clearly clearly ADV issue-464 147 45 regulated regulate VERB issue-464 147 46 and and CCONJ issue-464 147 47 prepared prepare VERB issue-464 147 48 by by ADP issue-464 147 49 the the DET issue-464 147 50 responsible responsible ADJ issue-464 147 51 party party NOUN issue-464 147 52 . . PUNCT issue-464 148 1 but but CCONJ issue-464 148 2 the the DET issue-464 148 3 first first ADJ issue-464 148 4 type type NOUN issue-464 148 5 of of ADP issue-464 148 6 engagement engagement NOUN issue-464 148 7 is be AUX issue-464 148 8 an an DET issue-464 148 9 engagement engagement NOUN issue-464 148 10 that that PRON issue-464 148 11 can can AUX issue-464 148 12 be be AUX issue-464 148 13 performed perform VERB issue-464 148 14 without without ADP issue-464 148 15 a a DET issue-464 148 16 structured structured ADJ issue-464 148 17 presentation presentation NOUN issue-464 148 18 of of ADP issue-464 148 19 subject subject ADJ issue-464 148 20 matter matter NOUN issue-464 148 21 information information NOUN issue-464 148 22 that that PRON issue-464 148 23 covers cover VERB issue-464 148 24 historical historical ADJ issue-464 148 25 financial financial ADJ issue-464 148 26 information information NOUN issue-464 148 27 . . PUNCT issue-464 149 1 in in ADP issue-464 149 2 a a DET issue-464 149 3 direct direct ADJ issue-464 149 4 engagement engagement NOUN issue-464 149 5 , , PUNCT issue-464 149 6 the the DET issue-464 149 7 auditor auditor NOUN issue-464 149 8 measures measure NOUN issue-464 149 9 or or CCONJ issue-464 149 10 evaluates evaluate VERB issue-464 149 11 the the DET issue-464 149 12 underlying underlie VERB issue-464 149 13 subject subject NOUN issue-464 149 14 matter matter NOUN issue-464 149 15 against against ADP issue-464 149 16 the the DET issue-464 149 17 criteria criterion NOUN issue-464 149 18 . . PUNCT issue-464 150 1 in in ADP issue-464 150 2 addition addition NOUN issue-464 150 3 , , PUNCT issue-464 150 4 the the DET issue-464 150 5 practitioner practitioner NOUN issue-464 150 6 applies apply VERB issue-464 150 7 assurance assurance NOUN issue-464 150 8 skills skill NOUN issue-464 150 9 and and CCONJ issue-464 150 10 techniques technique NOUN issue-464 150 11 in in ADP issue-464 150 12 order order NOUN issue-464 150 13 to to PART issue-464 150 14 obtain obtain VERB issue-464 150 15 adequate adequate ADJ issue-464 150 16 evidence evidence NOUN issue-464 150 17 of of ADP issue-464 150 18 the the DET issue-464 150 19 outcome outcome NOUN issue-464 150 20 of of ADP issue-464 150 21 the the DET issue-464 150 22 measurement measurement NOUN issue-464 150 23 or or CCONJ issue-464 150 24 evaluation evaluation NOUN issue-464 150 25 of of ADP issue-464 150 26 the the DET issue-464 150 27 underlying underlying ADJ issue-464 150 28 subject subject NOUN issue-464 150 29 against against ADP issue-464 150 30 these these DET issue-464 150 31 criteria criterion NOUN issue-464 150 32 . . PUNCT issue-464 151 1 information information NOUN issue-464 151 2 on on ADP issue-464 151 3 the the DET issue-464 151 4 subject subject NOUN issue-464 151 5 of of ADP issue-464 151 6 the the DET issue-464 151 7 engagement engagement NOUN issue-464 151 8 is be AUX issue-464 151 9 provided provide VERB issue-464 151 10 to to ADP issue-464 151 11 users user NOUN issue-464 151 12 in in ADP issue-464 151 13 the the DET issue-464 151 14 report report NOUN issue-464 151 15 . . PUNCT issue-464 152 1 the the DET issue-464 152 2 need need NOUN issue-464 152 3 for for ADP issue-464 152 4 such such DET issue-464 152 5 an an DET issue-464 152 6 engagement engagement NOUN issue-464 152 7 may may AUX issue-464 152 8 arise arise VERB issue-464 152 9 in in ADP issue-464 152 10 the the DET issue-464 152 11 absence absence NOUN issue-464 152 12 of of ADP issue-464 152 13 certain certain ADJ issue-464 152 14 information information NOUN issue-464 152 15 in in ADP issue-464 152 16 the the DET issue-464 152 17 financial financial ADJ issue-464 152 18 statements statement NOUN issue-464 152 19 . . PUNCT issue-464 153 1 for for ADP issue-464 153 2 example example NOUN issue-464 153 3 , , PUNCT issue-464 153 4 it it PRON issue-464 153 5 may may AUX issue-464 153 6 be be AUX issue-464 153 7 necessary necessary ADJ issue-464 153 8 to to PART issue-464 153 9 perform perform VERB issue-464 153 10 the the DET issue-464 153 11 engagement engagement NOUN issue-464 153 12 of of ADP issue-464 153 13 auditing audit VERB issue-464 153 14 cash cash NOUN issue-464 153 15 flow flow NOUN issue-464 153 16 in in ADP issue-464 153 17 foreign foreign ADJ issue-464 153 18 currency currency NOUN issue-464 153 19 as as ADP issue-464 153 20 direct direct ADJ issue-464 153 21 engagements engagement NOUN issue-464 153 22 , , PUNCT issue-464 153 23 since since SCONJ issue-464 153 24 the the DET issue-464 153 25 cash cash NOUN issue-464 153 26 flow flow NOUN issue-464 153 27 statement statement NOUN issue-464 153 28 provides provide VERB issue-464 153 29 generalized generalized ADJ issue-464 153 30 information information NOUN issue-464 153 31 and and CCONJ issue-464 153 32 there there PRON issue-464 153 33 is be VERB issue-464 153 34 no no DET issue-464 153 35 detailed detailed ADJ issue-464 153 36 information information NOUN issue-464 153 37 about about ADP issue-464 153 38 the the DET issue-464 153 39 type type NOUN issue-464 153 40 of of ADP issue-464 153 41 currency currency NOUN issue-464 153 42 . . PUNCT issue-464 154 1 7 7 X issue-464 154 2 . . X issue-464 154 3 application application NOUN issue-464 154 4 of of ADP issue-464 154 5 a a DET issue-464 154 6 broad broad ADJ issue-464 154 7 approach approach NOUN issue-464 154 8 to to ADP issue-464 154 9 specifying specify VERB issue-464 154 10 the the DET issue-464 154 11 type type NOUN issue-464 154 12 of of ADP issue-464 154 13 assurance assurance NOUN issue-464 154 14 engagement engagement NOUN issue-464 154 15 if if SCONJ issue-464 154 16 we we PRON issue-464 154 17 adopt adopt VERB issue-464 154 18 a a DET issue-464 154 19 broad broad ADJ issue-464 154 20 approach approach NOUN issue-464 154 21 , , PUNCT issue-464 154 22 then then ADV issue-464 154 23 it it PRON issue-464 154 24 is be AUX issue-464 154 25 possible possible ADJ issue-464 154 26 to to PART issue-464 154 27 identify identify VERB issue-464 154 28 the the DET issue-464 154 29 entities entity NOUN issue-464 154 30 that that PRON issue-464 154 31 will will AUX issue-464 154 32 serve serve VERB issue-464 154 33 as as ADP issue-464 154 34 a a DET issue-464 154 35 subject subject NOUN issue-464 154 36 for for ADP issue-464 154 37 various various ADJ issue-464 154 38 assurance assurance NOUN issue-464 154 39 engagements engagement NOUN issue-464 154 40 : : PUNCT issue-464 154 41 the the DET issue-464 154 42 audit audit NOUN issue-464 154 43 engagements engagement NOUN issue-464 154 44 that that PRON issue-464 154 45 will will AUX issue-464 154 46 be be AUX issue-464 154 47 performed perform VERB issue-464 154 48 in in ADP issue-464 154 49 accordance accordance NOUN issue-464 154 50 with with ADP issue-464 154 51 the the DET issue-464 154 52 isa isa NOUN issue-464 154 53 , , PUNCT issue-464 154 54 or or CCONJ issue-464 154 55 other other ADJ issue-464 154 56 assurance assurance NOUN issue-464 154 57 engagements engagement NOUN issue-464 154 58 that that PRON issue-464 154 59 will will AUX issue-464 154 60 be be AUX issue-464 154 61 performed perform VERB issue-464 154 62 in in ADP issue-464 154 63 accordance accordance NOUN issue-464 154 64 with with ADP issue-464 154 65 the the DET issue-464 154 66 international international ADJ issue-464 154 67 standard standard NOUN issue-464 154 68 on on ADP issue-464 154 69 assurance assurance NOUN issue-464 154 70 engagement engagement NOUN issue-464 154 71 3000 3000 NUM issue-464 154 72 “ " PUNCT issue-464 154 73 assurance assurance NOUN issue-464 154 74 engagements engagement NOUN issue-464 154 75 other other ADJ issue-464 154 76 than than ADP issue-464 154 77 audits audits NOUN issue-464 154 78 or or CCONJ issue-464 154 79 reviews review NOUN issue-464 154 80 of of ADP issue-464 154 81 historical historical ADJ issue-464 154 82 financial financial ADJ issue-464 154 83 information information NOUN issue-464 154 84 ” " PUNCT issue-464 154 85 . . PUNCT issue-464 155 1 the the DET issue-464 155 2 approach approach NOUN issue-464 155 3 is be AUX issue-464 155 4 based base VERB issue-464 155 5 on on ADP issue-464 155 6 the the DET issue-464 155 7 analysis analysis NOUN issue-464 155 8 of of ADP issue-464 155 9 a a DET issue-464 155 10 compliance compliance NOUN issue-464 155 11 with with ADP issue-464 155 12 the the DET issue-464 155 13 mandatory mandatory ADJ issue-464 155 14 elements element NOUN issue-464 155 15 of of ADP issue-464 155 16 the the DET issue-464 155 17 definition definition NOUN issue-464 155 18 of of ADP issue-464 155 19 the the DET issue-464 155 20 term term NOUN issue-464 155 21 “ " PUNCT issue-464 155 22 historical historical ADJ issue-464 155 23 financial financial ADJ issue-464 155 24 information information NOUN issue-464 155 25 ” " PUNCT issue-464 155 26 . . PUNCT issue-464 156 1 this this DET issue-464 156 2 analysis analysis NOUN issue-464 156 3 is be AUX issue-464 156 4 useful useful ADJ issue-464 156 5 when when SCONJ issue-464 156 6 the the DET issue-464 156 7 subject subject NOUN issue-464 156 8 of of ADP issue-464 156 9 the the DET issue-464 156 10 engagement engagement NOUN issue-464 156 11 is be AUX issue-464 156 12 not not PART issue-464 156 13 reporting report VERB issue-464 156 14 as as ADP issue-464 156 15 a a DET issue-464 156 16 whole whole NOUN issue-464 156 17 , , PUNCT issue-464 156 18 but but CCONJ issue-464 156 19 individual individual ADJ issue-464 156 20 entities entity NOUN issue-464 156 21 . . PUNCT issue-464 157 1 figure figure NOUN issue-464 157 2 1 1 NUM issue-464 157 3 shows show VERB issue-464 157 4 the the DET issue-464 157 5 relationship relationship NOUN issue-464 157 6 between between ADP issue-464 157 7 the the DET issue-464 157 8 characteristics characteristic NOUN issue-464 157 9 of of ADP issue-464 157 10 the the DET issue-464 157 11 subject subject NOUN issue-464 157 12 , , PUNCT issue-464 157 13 information information NOUN issue-464 157 14 on on ADP issue-464 157 15 the the DET issue-464 157 16 subject subject NOUN issue-464 157 17 of of ADP issue-464 157 18 the the DET issue-464 157 19 problem problem NOUN issue-464 157 20 and and CCONJ issue-464 157 21 types type NOUN issue-464 157 22 of of ADP issue-464 157 23 engagement engagement NOUN issue-464 157 24 , , PUNCT issue-464 157 25 which which PRON issue-464 157 26 can can AUX issue-464 157 27 be be AUX issue-464 157 28 used use VERB issue-464 157 29 to to PART issue-464 157 30 develop develop VERB issue-464 157 31 an an DET issue-464 157 32 algorithm algorithm NOUN issue-464 157 33 for for ADP issue-464 157 34 identifying identify VERB issue-464 157 35 the the DET issue-464 157 36 type type NOUN issue-464 157 37 of of ADP issue-464 157 38 engagement engagement NOUN issue-464 157 39 . . PUNCT issue-464 158 1 baltic baltic PROPN issue-464 158 2 journal journal PROPN issue-464 158 3 of of ADP issue-464 158 4 economic economic ADJ issue-464 158 5 studies study NOUN issue-464 158 6 339 339 NUM issue-464 158 7 vol vol NOUN issue-464 158 8 . . PROPN issue-464 159 1 4 4 NUM issue-464 159 2 , , PUNCT issue-464 159 3 no no INTJ issue-464 159 4 . . NOUN issue-464 159 5 3 3 NUM issue-464 159 6 , , PUNCT issue-464 159 7 2018 2018 NUM issue-464 159 8 the the DET issue-464 159 9 sequence sequence NOUN issue-464 159 10 of of ADP issue-464 159 11 the the DET issue-464 159 12 study study NOUN issue-464 159 13 of of ADP issue-464 159 14 subject subject NOUN issue-464 159 15 and and CCONJ issue-464 159 16 information information NOUN issue-464 159 17 on on ADP issue-464 159 18 the the DET issue-464 159 19 subject subject NOUN issue-464 159 20 of of ADP issue-464 159 21 engagement engagement NOUN issue-464 159 22 to to PART issue-464 159 23 select select VERB issue-464 159 24 the the DET issue-464 159 25 type type NOUN issue-464 159 26 of of ADP issue-464 159 27 engagement engagement NOUN issue-464 159 28 st st PROPN issue-464 159 29 ag ag PROPN issue-464 159 30 e e PROPN issue-464 159 31 i. i. PROPN issue-464 159 32 ag ag PROPN issue-464 159 33 re re ADP issue-464 159 34 ei ei PROPN issue-464 159 35 ng ng PROPN issue-464 159 36 on on ADP issue-464 159 37 th th X issue-464 159 38 e e X issue-464 159 39 su su X issue-464 159 40 bj bj VERB issue-464 159 41 ec ec PROPN issue-464 159 42 t t NOUN issue-464 159 43 o o X issue-464 159 44 f f X issue-464 159 45 en en PROPN issue-464 159 46 ga ga PROPN issue-464 159 47 ge ge PROPN issue-464 159 48 m m PROPN issue-464 159 49 en en PROPN issue-464 159 50 t t PROPN issue-464 159 51 settlements settlement NOUN issue-464 159 52 with with ADP issue-464 159 53 buyers buyer NOUN issue-464 159 54 and and CCONJ issue-464 159 55 customers customer NOUN issue-464 159 56 and and CCONJ issue-464 159 57 their their PRON issue-464 159 58 presentation presentation NOUN issue-464 159 59 in in ADP issue-464 159 60 accounting accounting NOUN issue-464 159 61 and and CCONJ issue-464 159 62 financial financial ADJ issue-464 159 63 reporting reporting NOUN issue-464 159 64 settlements settlement NOUN issue-464 159 65 with with ADP issue-464 159 66 buyers buyer NOUN issue-464 159 67 and and CCONJ issue-464 159 68 customers customer NOUN issue-464 159 69 and and CCONJ issue-464 159 70 their their PRON issue-464 159 71 presentation presentation NOUN issue-464 159 72 in in ADP issue-464 159 73 accounting accounting NOUN issue-464 159 74 and and CCONJ issue-464 159 75 financial financial ADJ issue-464 159 76 reporting reporting NOUN issue-464 159 77 forecasting forecasting NOUN issue-464 159 78 of of ADP issue-464 159 79 cash cash NOUN issue-464 159 80 flow flow NOUN issue-464 159 81 from from ADP issue-464 159 82 buyers buyer NOUN issue-464 159 83 and and CCONJ issue-464 159 84 customers customer NOUN issue-464 159 85 st st PROPN issue-464 159 86 ag ag PROPN issue-464 159 87 e e PROPN issue-464 159 88 ii ii PROPN issue-464 159 89 . . PUNCT issue-464 160 1 sp sp ADP issue-464 160 2 ec ec PROPN issue-464 160 3 ifi ifi PROPN issue-464 160 4 ca can AUX issue-464 160 5 tio tio VERB issue-464 160 6 n n PROPN issue-464 160 7 of of ADP issue-464 160 8 in in ADP issue-464 160 9 fo fo ADP issue-464 160 10 rm rm PROPN issue-464 160 11 at at ADP issue-464 160 12 io io PROPN issue-464 160 13 n n ADV issue-464 160 14 on on ADP issue-464 160 15 th th X issue-464 160 16 e e X issue-464 160 17 su su PROPN issue-464 160 18 bj bj VERB issue-464 160 19 ec ec PROPN issue-464 160 20 t t PROPN issue-464 160 21 m m VERB issue-464 160 22 at at ADP issue-464 160 23 te te ADP issue-464 160 24 r r NOUN issue-464 160 25 o o X issue-464 160 26 f f X issue-464 160 27 en en PROPN issue-464 160 28 ga ga PROPN issue-464 160 29 ge ge PROPN issue-464 160 30 m m PROPN issue-464 160 31 en en PROPN issue-464 160 32 t t PROPN issue-464 160 33 balance balance NOUN issue-464 160 34 sheet sheet NOUN issue-464 160 35 articles article NOUN issue-464 160 36 , , PUNCT issue-464 160 37 statement statement NOUN issue-464 160 38 of of ADP issue-464 160 39 financial financial ADJ issue-464 160 40 results result NOUN issue-464 160 41 , , PUNCT issue-464 160 42 statement statement NOUN issue-464 160 43 of of ADP issue-464 160 44 cash cash NOUN issue-464 160 45 flows flow NOUN issue-464 160 46 , , PUNCT issue-464 160 47 notes note VERB issue-464 160 48 agreements agreement NOUN issue-464 160 49 , , PUNCT issue-464 160 50 documents document NOUN issue-464 160 51 on on ADP issue-464 160 52 payment payment NOUN issue-464 160 53 , , PUNCT issue-464 160 54 shipment shipment NOUN issue-464 160 55 , , PUNCT issue-464 160 56 documents document NOUN issue-464 160 57 for for ADP issue-464 160 58 settling settle VERB issue-464 160 59 claims claim NOUN issue-464 160 60 , , PUNCT issue-464 160 61 litigation litigation NOUN issue-464 160 62 financial financial ADJ issue-464 160 63 forecasts forecast NOUN issue-464 160 64 of of ADP issue-464 160 65 cash cash NOUN issue-464 160 66 flows flow NOUN issue-464 160 67 from from ADP issue-464 160 68 buyers buyer NOUN issue-464 160 69 and and CCONJ issue-464 160 70 customers customer NOUN issue-464 161 1 st st PROPN issue-464 161 2 ag ag PROPN issue-464 161 3 e e PROPN issue-464 161 4 ii ii PROPN issue-464 161 5 i. i. PROPN issue-464 161 6 i i PROPN issue-464 161 7 d d PROPN issue-464 161 8 en en PROPN issue-464 161 9 tif tif PROPN issue-464 161 10 ic ic PROPN issue-464 161 11 at at ADP issue-464 161 12 io io PROPN issue-464 161 13 n n ADP issue-464 161 14 of of ADP issue-464 161 15 c c PROPN issue-464 161 16 ha ha INTJ issue-464 161 17 ra ra INTJ issue-464 162 1 ct ct INTJ issue-464 162 2 er er INTJ issue-464 162 3 is be AUX issue-464 162 4 tic tic ADJ issue-464 162 5 s s PART issue-464 162 6 o o X issue-464 162 7 f f X issue-464 163 1 t t NOUN issue-464 164 1 he he PRON issue-464 164 2 su su INTJ issue-464 164 3 bj bj VERB issue-464 164 4 ec ec PROPN issue-464 164 5 t t PROPN issue-464 164 6 m m VERB issue-464 164 7 at at ADP issue-464 164 8 te te ADP issue-464 164 9 r r NOUN issue-464 165 1 i i PRON issue-464 165 2 nf nf VERB issue-464 165 3 or or CCONJ issue-464 165 4 m m VERB issue-464 165 5 at at ADP issue-464 165 6 io io PROPN issue-464 165 7 n n ADP issue-464 165 8 of of ADP issue-464 165 9 en en PROPN issue-464 165 10 ga ga PROPN issue-464 165 11 ge ge PROPN issue-464 165 12 m m PROPN issue-464 165 13 en en PROPN issue-464 165 14 t t PROPN issue-464 165 15 information information NOUN issue-464 165 16 about about ADP issue-464 165 17 calculations calculation NOUN issue-464 165 18 is be AUX issue-464 165 19 expressed express VERB issue-464 165 20 in in ADP issue-464 165 21 financial financial ADJ issue-464 165 22 indicators indicator NOUN issue-464 165 23 information information NOUN issue-464 165 24 on on ADP issue-464 165 25 the the DET issue-464 165 26 subject subject NOUN issue-464 165 27 is be AUX issue-464 165 28 expressed express VERB issue-464 165 29 in in ADP issue-464 165 30 financial financial ADJ issue-464 165 31 terms term NOUN issue-464 165 32 but but CCONJ issue-464 165 33 mainly mainly ADV issue-464 165 34 in in ADP issue-464 165 35 descriptive descriptive ADJ issue-464 165 36 terms term NOUN issue-464 165 37 financial financial ADJ issue-464 165 38 forecasts forecast NOUN issue-464 165 39 are be AUX issue-464 165 40 presented present VERB issue-464 165 41 in in ADP issue-464 165 42 financial financial ADJ issue-464 165 43 indicators indicator NOUN issue-464 165 44 information information NOUN issue-464 165 45 reveals reveal VERB issue-464 165 46 the the DET issue-464 165 47 results result NOUN issue-464 165 48 and and CCONJ issue-464 165 49 volume volume NOUN issue-464 165 50 of of ADP issue-464 165 51 settlements settlement NOUN issue-464 165 52 with with ADP issue-464 165 53 buyers buyer NOUN issue-464 165 54 and and CCONJ issue-464 165 55 customers customer NOUN issue-464 165 56 that that PRON issue-464 165 57 took take VERB issue-464 165 58 place place NOUN issue-464 165 59 in in ADP issue-464 165 60 the the DET issue-464 165 61 past past NOUN issue-464 165 62 the the DET issue-464 165 63 assessments assessment NOUN issue-464 165 64 are be AUX issue-464 165 65 also also ADV issue-464 165 66 subject subject ADJ issue-464 165 67 to to ADP issue-464 165 68 documents document NOUN issue-464 165 69 drawn draw VERB issue-464 165 70 up up ADP issue-464 165 71 in in ADP issue-464 165 72 the the DET issue-464 165 73 past past NOUN issue-464 165 74 , , PUNCT issue-464 165 75 and and CCONJ issue-464 165 76 organizational organizational ADJ issue-464 165 77 and and CCONJ issue-464 165 78 administrative administrative ADJ issue-464 165 79 documents document NOUN issue-464 165 80 information information NOUN issue-464 165 81 discloses disclose VERB issue-464 165 82 forecast forecast NOUN issue-464 165 83 of of ADP issue-464 165 84 financial financial ADJ issue-464 165 85 information information NOUN issue-464 165 86 information information NOUN issue-464 165 87 is be AUX issue-464 165 88 obtained obtain VERB issue-464 165 89 from from ADP issue-464 165 90 the the DET issue-464 165 91 accounting accounting NOUN issue-464 165 92 system system NOUN issue-464 165 93 information information NOUN issue-464 165 94 at at ADP issue-464 165 95 the the DET issue-464 165 96 same same ADJ issue-464 165 97 time time NOUN issue-464 165 98 is be AUX issue-464 165 99 derived derive VERB issue-464 165 100 from from ADP issue-464 165 101 the the DET issue-464 165 102 accounting accounting NOUN issue-464 165 103 system system NOUN issue-464 165 104 and and CCONJ issue-464 165 105 is be AUX issue-464 165 106 the the DET issue-464 165 107 basis basis NOUN issue-464 165 108 for for SCONJ issue-464 165 109 it it PRON issue-464 165 110 forecast forecast NOUN issue-464 165 111 calculations calculation NOUN issue-464 165 112 are be AUX issue-464 165 113 performed perform VERB issue-464 165 114 on on ADP issue-464 165 115 the the DET issue-464 165 116 basis basis NOUN issue-464 165 117 of of ADP issue-464 165 118 historical historical ADJ issue-464 165 119 information information NOUN issue-464 165 120 obtained obtain VERB issue-464 165 121 from from ADP issue-464 165 122 the the DET issue-464 165 123 accounting accounting NOUN issue-464 165 124 system system NOUN issue-464 165 125 st st PROPN issue-464 165 126 ag ag PROPN issue-464 165 127 e e PROPN issue-464 165 128 iv iv NUM issue-464 165 129 . . PUNCT issue-464 166 1 an an DET issue-464 166 2 al al PROPN issue-464 166 3 ys ys PROPN issue-464 166 4 is be AUX issue-464 166 5 o o PROPN issue-464 167 1 f f X issue-464 167 2 c c X issue-464 167 3 om om PROPN issue-464 167 4 pl pl PROPN issue-464 167 5 ia ia PROPN issue-464 167 6 nc nc PROPN issue-464 167 7 e e PROPN issue-464 167 8 w w PROPN issue-464 167 9 ith ith PROPN issue-464 167 10 th th X issue-464 167 11 e e NOUN issue-464 167 12 cr cr PROPN issue-464 167 13 ite ite VERB issue-464 167 14 ri ri PROPN issue-464 167 15 a a PRON issue-464 167 16 fo fo ADP issue-464 167 17 r r NOUN issue-464 167 18 de de X issue-464 167 19 te te X issue-464 167 20 rm rm NOUN issue-464 167 21 in in ADP issue-464 167 22 in in ADP issue-464 167 23 g g PROPN issue-464 167 24 hi hi PROPN issue-464 167 25 st st PROPN issue-464 167 26 or or CCONJ issue-464 167 27 ic ic PROPN issue-464 167 28 al al PROPN issue-464 167 29 fin fin PROPN issue-464 167 30 an an DET issue-464 167 31 ci ci NOUN issue-464 167 32 al al PROPN issue-464 167 33 in in ADP issue-464 167 34 fo fo ADP issue-464 167 35 rm rm PROPN issue-464 167 36 at at ADP issue-464 167 37 io io PROPN issue-464 167 38 n n X issue-464 167 39 is be AUX issue-464 167 40 information information NOUN issue-464 167 41 expressed express VERB issue-464 167 42 in in ADP issue-464 167 43 financial financial ADJ issue-464 167 44 terms term NOUN issue-464 167 45 in in ADP issue-464 167 46 relation relation NOUN issue-464 167 47 to to ADP issue-464 167 48 a a DET issue-464 167 49 particular particular ADJ issue-464 167 50 entity entity NOUN issue-464 167 51 ? ? PUNCT issue-464 168 1 + + CCONJ issue-464 168 2 + + CCONJ issue-464 168 3 does do AUX issue-464 168 4 information information NOUN issue-464 168 5 disclose disclose VERB issue-464 168 6 economic economic ADJ issue-464 168 7 events event NOUN issue-464 168 8 occurring occur VERB issue-464 168 9 in in ADP issue-464 168 10 past past ADJ issue-464 168 11 time time NOUN issue-464 168 12 periods period NOUN issue-464 168 13 or or CCONJ issue-464 168 14 about about ADP issue-464 168 15 economic economic ADJ issue-464 168 16 conditions condition NOUN issue-464 168 17 or or CCONJ issue-464 168 18 circumstances circumstance NOUN issue-464 168 19 at at ADP issue-464 168 20 points point NOUN issue-464 168 21 in in ADP issue-464 168 22 time time NOUN issue-464 168 23 in in ADP issue-464 168 24 the the DET issue-464 168 25 past past NOUN issue-464 168 26 ? ? PUNCT issue-464 169 1 + + CCONJ issue-464 169 2 -/+ -/+ ADV issue-464 169 3 is be AUX issue-464 169 4 information information NOUN issue-464 169 5 derived derive VERB issue-464 169 6 primarily primarily ADV issue-464 169 7 from from ADP issue-464 169 8 that that DET issue-464 169 9 entity entity NOUN issue-464 169 10 ’s ’s PART issue-464 169 11 accounting accounting NOUN issue-464 169 12 system system NOUN issue-464 169 13 ? ? PUNCT issue-464 170 1 + + CCONJ issue-464 170 2 -/+ -/+ PROPN issue-464 170 3 -/+ -/+ PROPN issue-464 170 4 st st PROPN issue-464 170 5 ag ag PROPN issue-464 170 6 e e PROPN issue-464 170 7 v v NOUN issue-464 170 8 . . PUNCT issue-464 171 1 se se X issue-464 171 2 le le X issue-464 172 1 ct ct PROPN issue-464 172 2 io io PROPN issue-464 172 3 n n PROPN issue-464 172 4 of of ADP issue-464 172 5 th th X issue-464 172 6 e e NOUN issue-464 172 7 ty ty INTJ issue-464 172 8 pe pe INTJ issue-464 172 9 o o NOUN issue-464 172 10 f f X issue-464 172 11 en en PROPN issue-464 172 12 ga ga PROPN issue-464 172 13 ge ge PROPN issue-464 172 14 m m PROPN issue-464 172 15 en en PROPN issue-464 172 16 t t PROPN issue-464 172 17 audit audit NOUN issue-464 172 18 engagement engagement NOUN issue-464 172 19 of of ADP issue-464 172 20 displaying display VERB issue-464 172 21 the the DET issue-464 172 22 results result NOUN issue-464 172 23 of of ADP issue-464 172 24 settlements settlement NOUN issue-464 172 25 with with ADP issue-464 172 26 buyers buyer NOUN issue-464 172 27 and and CCONJ issue-464 172 28 customers customer NOUN issue-464 172 29 in in ADP issue-464 172 30 the the DET issue-464 172 31 financial financial ADJ issue-464 172 32 statements statement NOUN issue-464 172 33 , , PUNCT issue-464 172 34 which which PRON issue-464 172 35 will will AUX issue-464 172 36 be be AUX issue-464 172 37 executed execute VERB issue-464 172 38 in in ADP issue-464 172 39 accordance accordance NOUN issue-464 172 40 with with ADP issue-464 172 41 the the DET issue-464 172 42 isa isa NOUN issue-464 172 43 , , PUNCT issue-464 172 44 taking take VERB issue-464 172 45 into into ADP issue-464 172 46 account account NOUN issue-464 172 47 the the DET issue-464 172 48 requirements requirement NOUN issue-464 172 49 of of ADP issue-464 172 50 isa isa PROPN issue-464 172 51 805 805 NUM issue-464 172 52 assurance assurance NOUN issue-464 172 53 engagement engagement NOUN issue-464 172 54 other other ADJ issue-464 172 55 than than ADP issue-464 172 56 audit audit NOUN issue-464 172 57 or or CCONJ issue-464 172 58 review review NOUN issue-464 172 59 of of ADP issue-464 172 60 historical historical ADJ issue-464 172 61 financial financial ADJ issue-464 172 62 information information NOUN issue-464 172 63 , , PUNCT issue-464 172 64 which which PRON issue-464 172 65 will will AUX issue-464 172 66 be be AUX issue-464 172 67 executed execute VERB issue-464 172 68 in in ADP issue-464 172 69 accordance accordance NOUN issue-464 172 70 with with ADP issue-464 172 71 isae isae ADJ issue-464 172 72 3000 3000 NUM issue-464 172 73 assurance assurance NOUN issue-464 172 74 engagement engagement NOUN issue-464 172 75 other other ADJ issue-464 172 76 than than ADP issue-464 172 77 audit audit NOUN issue-464 172 78 or or CCONJ issue-464 172 79 review review NOUN issue-464 172 80 of of ADP issue-464 172 81 historical historical ADJ issue-464 172 82 financial financial ADJ issue-464 172 83 information information NOUN issue-464 172 84 , , PUNCT issue-464 172 85 which which PRON issue-464 172 86 will will AUX issue-464 172 87 be be AUX issue-464 172 88 executed execute VERB issue-464 172 89 in in ADP issue-464 172 90 accordance accordance NOUN issue-464 172 91 with with ADP issue-464 172 92 the the DET issue-464 172 93 isae isae ADJ issue-464 172 94 3400 3400 NUM issue-464 172 95 figure figure NOUN issue-464 172 96 1 1 NUM issue-464 172 97 . . PUNCT issue-464 172 98 study study NOUN issue-464 172 99 of of ADP issue-464 172 100 the the DET issue-464 172 101 subject subject ADJ issue-464 172 102 matter matter NOUN issue-464 172 103 and and CCONJ issue-464 172 104 subject subject NOUN issue-464 172 105 matter matter NOUN issue-464 172 106 information information NOUN issue-464 172 107 using use VERB issue-464 172 108 a a DET issue-464 172 109 broad broad ADJ issue-464 172 110 approach approach NOUN issue-464 172 111 as as ADP issue-464 172 112 the the DET issue-464 172 113 basis basis NOUN issue-464 172 114 of of ADP issue-464 172 115 the the DET issue-464 172 116 algorithm algorithm NOUN issue-464 172 117 for for ADP issue-464 172 118 identifying identify VERB issue-464 172 119 the the DET issue-464 172 120 type type NOUN issue-464 172 121 of of ADP issue-464 172 122 assurance assurance NOUN issue-464 172 123 engagement engagement NOUN issue-464 172 124 baltic baltic PROPN issue-464 172 125 journal journal PROPN issue-464 172 126 of of ADP issue-464 172 127 economic economic ADJ issue-464 172 128 studies study NOUN issue-464 172 129 340 340 NUM issue-464 172 130 vol vol NOUN issue-464 172 131 . . PROPN issue-464 173 1 4 4 NUM issue-464 173 2 , , PUNCT issue-464 173 3 no no INTJ issue-464 173 4 . . NOUN issue-464 173 5 3 3 NUM issue-464 173 6 , , PUNCT issue-464 173 7 2018 2018 NUM issue-464 173 8 8 8 NUM issue-464 173 9 . . PUNCT issue-464 174 1 comparison comparison NOUN issue-464 174 2 of of ADP issue-464 174 3 two two NUM issue-464 174 4 approaches approach NOUN issue-464 174 5 to to ADP issue-464 174 6 the the DET issue-464 174 7 definition definition NOUN issue-464 174 8 of of ADP issue-464 174 9 “ " PUNCT issue-464 174 10 historical historical ADJ issue-464 174 11 financial financial ADJ issue-464 174 12 information information NOUN issue-464 174 13 ” " PUNCT issue-464 174 14 in in ADP issue-464 174 15 developing develop VERB issue-464 174 16 directions direction NOUN issue-464 174 17 for for ADP issue-464 174 18 the the DET issue-464 174 19 development development NOUN issue-464 174 20 of of ADP issue-464 174 21 standards standard NOUN issue-464 174 22 and and CCONJ issue-464 174 23 regulatory regulatory ADJ issue-464 174 24 assurance assurance NOUN issue-464 174 25 engagements engagement NOUN issue-464 174 26 table table NOUN issue-464 174 27 2 2 NUM issue-464 174 28 presents present VERB issue-464 174 29 the the DET issue-464 174 30 systematization systematization NOUN issue-464 174 31 of of ADP issue-464 174 32 problems problem NOUN issue-464 174 33 of of ADP issue-464 174 34 the the DET issue-464 174 35 influence influence NOUN issue-464 174 36 of of ADP issue-464 174 37 “ " PUNCT issue-464 174 38 narrow narrow ADJ issue-464 174 39 ” " PUNCT issue-464 174 40 and and CCONJ issue-464 174 41 “ " PUNCT issue-464 174 42 broad broad ADJ issue-464 174 43 ” " PUNCT issue-464 174 44 approaches approach NOUN issue-464 174 45 to to ADP issue-464 174 46 the the DET issue-464 174 47 interpretation interpretation NOUN issue-464 174 48 of of ADP issue-464 174 49 the the DET issue-464 174 50 essence essence NOUN issue-464 174 51 of of ADP issue-464 174 52 the the DET issue-464 174 53 term term NOUN issue-464 174 54 “ " PUNCT issue-464 174 55 historical historical ADJ issue-464 174 56 financial financial ADJ issue-464 174 57 information information NOUN issue-464 174 58 ” " PUNCT issue-464 174 59 of of ADP issue-464 174 60 the the DET issue-464 174 61 content content NOUN issue-464 174 62 and and CCONJ issue-464 174 63 directions direction NOUN issue-464 174 64 for for ADP issue-464 174 65 the the DET issue-464 174 66 improvement improvement NOUN issue-464 174 67 of of ADP issue-464 174 68 international international ADJ issue-464 174 69 standards standard NOUN issue-464 174 70 and and CCONJ issue-464 174 71 national national ADJ issue-464 174 72 regulatory regulatory ADJ issue-464 174 73 documents document NOUN issue-464 174 74 . . PUNCT issue-464 175 1 9 9 X issue-464 175 2 . . X issue-464 175 3 conclusions conclusion NOUN issue-464 175 4 for for ADP issue-464 175 5 further further ADJ issue-464 175 6 development development NOUN issue-464 175 7 of of ADP issue-464 175 8 the the DET issue-464 175 9 theory theory NOUN issue-464 175 10 and and CCONJ issue-464 175 11 practice practice NOUN issue-464 175 12 of of ADP issue-464 175 13 performing perform VERB issue-464 175 14 assurance assurance NOUN issue-464 175 15 engagements engagement NOUN issue-464 175 16 , , PUNCT issue-464 175 17 it it PRON issue-464 175 18 is be AUX issue-464 175 19 important important ADJ issue-464 175 20 to to PART issue-464 175 21 clearly clearly ADV issue-464 175 22 distinguish distinguish VERB issue-464 175 23 the the DET issue-464 175 24 audit audit NOUN issue-464 175 25 and and CCONJ issue-464 175 26 review review NOUN issue-464 175 27 of of ADP issue-464 175 28 historical historical ADJ issue-464 175 29 financial financial ADJ issue-464 175 30 information information NOUN issue-464 175 31 from from ADP issue-464 175 32 other other ADJ issue-464 175 33 assurance assurance NOUN issue-464 175 34 engagements engagement NOUN issue-464 175 35 . . PUNCT issue-464 176 1 the the DET issue-464 176 2 main main ADJ issue-464 176 3 criterion criterion NOUN issue-464 176 4 for for ADP issue-464 176 5 their their PRON issue-464 176 6 selection selection NOUN issue-464 176 7 is be AUX issue-464 176 8 the the DET issue-464 176 9 subject subject NOUN issue-464 176 10 of of ADP issue-464 176 11 the the DET issue-464 176 12 engagement engagement NOUN issue-464 176 13 “ " PUNCT issue-464 176 14 historical historical ADJ issue-464 176 15 financial financial ADJ issue-464 176 16 information information NOUN issue-464 176 17 ” " PUNCT issue-464 176 18 and and CCONJ issue-464 176 19 , , PUNCT issue-464 176 20 accordingly accordingly ADV issue-464 176 21 , , PUNCT issue-464 176 22 the the DET issue-464 176 23 possible possible ADJ issue-464 176 24 forms form NOUN issue-464 176 25 of of ADP issue-464 176 26 its its PRON issue-464 176 27 structured structured ADJ issue-464 176 28 representation representation NOUN issue-464 176 29 . . PUNCT issue-464 177 1 to to PART issue-464 177 2 do do VERB issue-464 177 3 this this PRON issue-464 177 4 , , PUNCT issue-464 177 5 it it PRON issue-464 177 6 is be AUX issue-464 177 7 necessary necessary ADJ issue-464 177 8 to to PART issue-464 177 9 specify specify VERB issue-464 177 10 the the DET issue-464 177 11 content content NOUN issue-464 177 12 of of ADP issue-464 177 13 the the DET issue-464 177 14 term term NOUN issue-464 177 15 “ " PUNCT issue-464 177 16 historical historical ADJ issue-464 177 17 financial financial ADJ issue-464 177 18 information information NOUN issue-464 177 19 ” " PUNCT issue-464 177 20 in in ADP issue-464 177 21 the the DET issue-464 177 22 context context NOUN issue-464 177 23 of of ADP issue-464 177 24 its its PRON issue-464 177 25 application application NOUN issue-464 177 26 in in ADP issue-464 177 27 the the DET issue-464 177 28 international international ADJ issue-464 177 29 standards standard NOUN issue-464 177 30 . . PUNCT issue-464 178 1 it it PRON issue-464 178 2 is be AUX issue-464 178 3 substantiated substantiate VERB issue-464 178 4 that that SCONJ issue-464 178 5 two two NUM issue-464 178 6 historical historical ADJ issue-464 178 7 approaches approach NOUN issue-464 178 8 to to ADP issue-464 178 9 the the DET issue-464 178 10 interpretation interpretation NOUN issue-464 178 11 of of ADP issue-464 178 12 the the DET issue-464 178 13 term term NOUN issue-464 178 14 “ " PUNCT issue-464 178 15 historical historical ADJ issue-464 178 16 financial financial ADJ issue-464 178 17 information information NOUN issue-464 178 18 ” " PUNCT issue-464 178 19 can can AUX issue-464 178 20 be be AUX issue-464 178 21 applied apply VERB issue-464 178 22 : : PUNCT issue-464 178 23 the the DET issue-464 178 24 narrow narrow ADJ issue-464 178 25 approach approach NOUN issue-464 178 26 is be AUX issue-464 178 27 used use VERB issue-464 178 28 when when SCONJ issue-464 178 29 the the DET issue-464 178 30 term term NOUN issue-464 178 31 “ " PUNCT issue-464 178 32 historical historical ADJ issue-464 178 33 financial financial ADJ issue-464 178 34 information information NOUN issue-464 178 35 ” " PUNCT issue-464 178 36 is be AUX issue-464 178 37 limited limit VERB issue-464 178 38 to to ADP issue-464 178 39 a a DET issue-464 178 40 complete complete ADJ issue-464 178 41 set set NOUN issue-464 178 42 of of ADP issue-464 178 43 financial financial ADJ issue-464 178 44 statements statement NOUN issue-464 178 45 , , PUNCT issue-464 178 46 a a DET issue-464 178 47 separate separate ADJ issue-464 178 48 financial financial ADJ issue-464 178 49 statement statement NOUN issue-464 178 50 , , PUNCT issue-464 178 51 an an DET issue-464 178 52 account account NOUN issue-464 178 53 , , PUNCT issue-464 178 54 an an DET issue-464 178 55 article article NOUN issue-464 178 56 or or CCONJ issue-464 178 57 item item NOUN issue-464 178 58 of of ADP issue-464 178 59 financial financial ADJ issue-464 178 60 statements statement NOUN issue-464 178 61 , , PUNCT issue-464 178 62 and and CCONJ issue-464 178 63 the the DET issue-464 178 64 broad broad ADJ issue-464 178 65 approach approach NOUN issue-464 178 66 that that PRON issue-464 178 67 involves involve VERB issue-464 178 68 the the DET issue-464 178 69 use use NOUN issue-464 178 70 of of ADP issue-464 178 71 mandatory mandatory ADJ issue-464 178 72 characteristics characteristic NOUN issue-464 178 73 of of ADP issue-464 178 74 historical historical ADJ issue-464 178 75 financial financial ADJ issue-464 178 76 information information NOUN issue-464 178 77 as as ADP issue-464 178 78 the the DET issue-464 178 79 basis basis NOUN issue-464 178 80 for for ADP issue-464 178 81 the the DET issue-464 178 82 allocation allocation NOUN issue-464 178 83 of of ADP issue-464 178 84 its its PRON issue-464 178 85 various various ADJ issue-464 178 86 groups group NOUN issue-464 178 87 , , PUNCT issue-464 178 88 forms form NOUN issue-464 178 89 of of ADP issue-464 178 90 structured structured ADJ issue-464 178 91 representation representation NOUN issue-464 178 92 and and CCONJ issue-464 178 93 the the DET issue-464 178 94 algorithm algorithm NOUN issue-464 178 95 for for ADP issue-464 178 96 selecting select VERB issue-464 178 97 objects object NOUN issue-464 178 98 that that PRON issue-464 178 99 may may AUX issue-464 178 100 be be AUX issue-464 178 101 subject subject ADJ issue-464 178 102 to to ADP issue-464 178 103 various various ADJ issue-464 178 104 assurance assurance NOUN issue-464 178 105 engagements engagement NOUN issue-464 178 106 . . PUNCT issue-464 179 1 the the DET issue-464 179 2 selected select VERB issue-464 179 3 advantages advantage NOUN issue-464 179 4 and and CCONJ issue-464 179 5 disadvantages disadvantage NOUN issue-464 179 6 of of ADP issue-464 179 7 each each DET issue-464 179 8 approach approach NOUN issue-464 179 9 determine determine VERB issue-464 179 10 further further ADJ issue-464 179 11 development development NOUN issue-464 179 12 of of ADP issue-464 179 13 standards standard NOUN issue-464 179 14 in in ADP issue-464 179 15 the the DET issue-464 179 16 sphere sphere NOUN issue-464 179 17 of of ADP issue-464 179 18 performing perform VERB issue-464 179 19 audit audit NOUN issue-464 179 20 services service NOUN issue-464 179 21 and and CCONJ issue-464 179 22 statutory statutory ADJ issue-464 179 23 regulation regulation NOUN issue-464 179 24 at at ADP issue-464 179 25 the the DET issue-464 179 26 level level NOUN issue-464 179 27 of of ADP issue-464 179 28 international international ADJ issue-464 179 29 standards standard NOUN issue-464 179 30 and and CCONJ issue-464 179 31 regulations regulation NOUN issue-464 179 32 ( ( PUNCT issue-464 179 33 standards standard NOUN issue-464 179 34 ) ) PUNCT issue-464 179 35 at at ADP issue-464 179 36 the the DET issue-464 179 37 national national ADJ issue-464 179 38 level level NOUN issue-464 179 39 . . PUNCT issue-464 180 1 table table NOUN issue-464 180 2 2 2 NUM issue-464 180 3 display display NOUN issue-464 180 4 of of ADP issue-464 180 5 the the DET issue-464 180 6 influence influence NOUN issue-464 180 7 of of ADP issue-464 180 8 approaches approach NOUN issue-464 180 9 concerning concern VERB issue-464 180 10 the the DET issue-464 180 11 interpretation interpretation NOUN issue-464 180 12 of of ADP issue-464 180 13 the the DET issue-464 180 14 term term NOUN issue-464 180 15 “ " PUNCT issue-464 180 16 historical historical ADJ issue-464 180 17 financial financial ADJ issue-464 180 18 information information NOUN issue-464 180 19 ” " PUNCT issue-464 180 20 criteria criterion NOUN issue-464 180 21 narrow narrow ADJ issue-464 180 22 approach approach NOUN issue-464 180 23 broad broad ADJ issue-464 180 24 approach approach NOUN issue-464 180 25 essence essence NOUN issue-464 180 26 to to PART issue-464 180 27 limit limit VERB issue-464 180 28 the the DET issue-464 180 29 term term NOUN issue-464 180 30 “ " PUNCT issue-464 180 31 historical historical ADJ issue-464 180 32 financial financial ADJ issue-464 180 33 information information NOUN issue-464 180 34 ” " PUNCT issue-464 180 35 to to ADP issue-464 180 36 information information NOUN issue-464 180 37 that that PRON issue-464 180 38 is be AUX issue-464 180 39 presented present VERB issue-464 180 40 in in ADP issue-464 180 41 a a DET issue-464 180 42 complete complete ADJ issue-464 180 43 set set NOUN issue-464 180 44 of of ADP issue-464 180 45 financial financial ADJ issue-464 180 46 statements statement NOUN issue-464 180 47 , , PUNCT issue-464 180 48 a a DET issue-464 180 49 separate separate ADJ issue-464 180 50 financial financial ADJ issue-464 180 51 statement statement NOUN issue-464 180 52 , , PUNCT issue-464 180 53 an an DET issue-464 180 54 account account NOUN issue-464 180 55 , , PUNCT issue-464 180 56 an an DET issue-464 180 57 article article NOUN issue-464 180 58 or or CCONJ issue-464 180 59 item item NOUN issue-464 180 60 of of ADP issue-464 180 61 financial financial ADJ issue-464 180 62 statements statement NOUN issue-464 180 63 . . PUNCT issue-464 181 1 to to PART issue-464 181 2 consider consider VERB issue-464 181 3 the the DET issue-464 181 4 term term NOUN issue-464 181 5 “ " PUNCT issue-464 181 6 historical historical ADJ issue-464 181 7 financial financial ADJ issue-464 181 8 information information NOUN issue-464 181 9 ” " PUNCT issue-464 181 10 taking take VERB issue-464 181 11 into into ADP issue-464 181 12 account account NOUN issue-464 181 13 its its PRON issue-464 181 14 key key ADJ issue-464 181 15 elements element NOUN issue-464 181 16 without without ADP issue-464 181 17 reference reference NOUN issue-464 181 18 to to ADP issue-464 181 19 financial financial ADJ issue-464 181 20 statements statement NOUN issue-464 181 21 . . PUNCT issue-464 182 1 advantages advantage NOUN issue-464 182 2 clarity clarity NOUN issue-464 182 3 , , PUNCT issue-464 182 4 lack lack NOUN issue-464 182 5 of of ADP issue-464 182 6 ambiguity ambiguity NOUN issue-464 182 7 in in ADP issue-464 182 8 the the DET issue-464 182 9 interpretation interpretation NOUN issue-464 182 10 , , PUNCT issue-464 182 11 preservation preservation NOUN issue-464 182 12 of of ADP issue-464 182 13 the the DET issue-464 182 14 traditional traditional ADJ issue-464 182 15 approach approach NOUN issue-464 182 16 to to PART issue-464 182 17 audit audit NOUN issue-464 182 18 review review NOUN issue-464 182 19 widening widening NOUN issue-464 182 20 of of ADP issue-464 182 21 the the DET issue-464 182 22 range range NOUN issue-464 182 23 of of ADP issue-464 182 24 objects object NOUN issue-464 182 25 in in ADP issue-464 182 26 accordance accordance NOUN issue-464 182 27 with with ADP issue-464 182 28 the the DET issue-464 182 29 requirements requirement NOUN issue-464 182 30 of of ADP issue-464 182 31 international international ADJ issue-464 182 32 standards standard NOUN issue-464 182 33 disadvantages disadvantage VERB issue-464 182 34 outside outside ADP issue-464 182 35 of of ADP issue-464 182 36 the the DET issue-464 182 37 sphere sphere NOUN issue-464 182 38 of of ADP issue-464 182 39 influence influence NOUN issue-464 182 40 , , PUNCT issue-464 182 41 there there PRON issue-464 182 42 is be VERB issue-464 182 43 other other ADJ issue-464 182 44 historical historical ADJ issue-464 182 45 financial financial ADJ issue-464 182 46 information information NOUN issue-464 182 47 that that PRON issue-464 182 48 falls fall VERB issue-464 182 49 neither neither CCONJ issue-464 182 50 under under ADP issue-464 182 51 the the DET issue-464 182 52 scope scope NOUN issue-464 182 53 of of ADP issue-464 182 54 the the DET issue-464 182 55 influence influence NOUN issue-464 182 56 of of ADP issue-464 182 57 isa isa NOUN issue-464 182 58 nor nor CCONJ issue-464 182 59 under under ADP issue-464 182 60 the the DET issue-464 182 61 sphere sphere NOUN issue-464 182 62 of of ADP issue-464 182 63 influence influence NOUN issue-464 182 64 of of ADP issue-464 182 65 the the DET issue-464 182 66 isae isae NOUN issue-464 182 67 . . PUNCT issue-464 183 1 lack lack NOUN issue-464 183 2 of of ADP issue-464 183 3 clear clear ADJ issue-464 183 4 recommendations recommendation NOUN issue-464 183 5 for for ADP issue-464 183 6 the the DET issue-464 183 7 adaptation adaptation NOUN issue-464 183 8 of of ADP issue-464 183 9 provisions provision NOUN issue-464 183 10 of of ADP issue-464 183 11 international international ADJ issue-464 183 12 standards standard NOUN issue-464 183 13 on on ADP issue-464 183 14 auditing auditing NOUN issue-464 183 15 when when SCONJ issue-464 183 16 verifying verify VERB issue-464 183 17 other other ADJ issue-464 183 18 historical historical ADJ issue-464 183 19 financial financial ADJ issue-464 183 20 information information NOUN issue-464 183 21 . . PUNCT issue-464 184 1 impact impact NOUN issue-464 184 2 on on ADP issue-464 184 3 international international ADJ issue-464 184 4 standards standard NOUN issue-464 184 5 and and CCONJ issue-464 184 6 expected expect VERB issue-464 184 7 changes change NOUN issue-464 184 8 to to PART issue-464 184 9 specify specify VERB issue-464 184 10 the the DET issue-464 184 11 term term NOUN issue-464 184 12 “ " PUNCT issue-464 184 13 other other ADJ issue-464 184 14 historical historical ADJ issue-464 184 15 financial financial ADJ issue-464 184 16 information information NOUN issue-464 184 17 ” " PUNCT issue-464 184 18 and and CCONJ issue-464 184 19 the the DET issue-464 184 20 possible possible ADJ issue-464 184 21 forms form NOUN issue-464 184 22 of of ADP issue-464 184 23 its its PRON issue-464 184 24 structured structured ADJ issue-464 184 25 representation representation NOUN issue-464 184 26 . . PUNCT issue-464 185 1 to to PART issue-464 185 2 provide provide VERB issue-464 185 3 the the DET issue-464 185 4 scope scope NOUN issue-464 185 5 of of ADP issue-464 185 6 the the DET issue-464 185 7 international international ADJ issue-464 185 8 standards standard NOUN issue-464 185 9 on on ADP issue-464 185 10 auditing audit VERB issue-464 185 11 only only ADV issue-464 185 12 for for ADP issue-464 185 13 the the DET issue-464 185 14 audit audit NOUN issue-464 185 15 of of ADP issue-464 185 16 financial financial ADJ issue-464 185 17 statements statement NOUN issue-464 185 18 . . PUNCT issue-464 186 1 to to PART issue-464 186 2 provide provide VERB issue-464 186 3 clearer clear ADJ issue-464 186 4 conditions condition NOUN issue-464 186 5 for for ADP issue-464 186 6 the the DET issue-464 186 7 adaptation adaptation NOUN issue-464 186 8 of of ADP issue-464 186 9 provisions provision NOUN issue-464 186 10 of of ADP issue-464 186 11 international international ADJ issue-464 186 12 standards standard NOUN issue-464 186 13 on on ADP issue-464 186 14 auditing auditing NOUN issue-464 186 15 when when SCONJ issue-464 186 16 verifying verify VERB issue-464 186 17 other other ADJ issue-464 186 18 historical historical ADJ issue-464 186 19 financial financial ADJ issue-464 186 20 information information NOUN issue-464 186 21 , , PUNCT issue-464 186 22 in in ADP issue-464 186 23 particular particular ADJ issue-464 186 24 , , PUNCT issue-464 186 25 tax tax NOUN issue-464 186 26 , , PUNCT issue-464 186 27 statistical statistical ADJ issue-464 186 28 and and CCONJ issue-464 186 29 other other ADJ issue-464 186 30 reporting reporting NOUN issue-464 186 31 forms form NOUN issue-464 186 32 , , PUNCT issue-464 186 33 financial financial ADJ issue-464 186 34 and and CCONJ issue-464 186 35 accounting accounting NOUN issue-464 186 36 documents document NOUN issue-464 186 37 . . PUNCT issue-464 187 1 to to PART issue-464 187 2 introduce introduce VERB issue-464 187 3 certain certain ADJ issue-464 187 4 international international ADJ issue-464 187 5 standards standard NOUN issue-464 187 6 on on ADP issue-464 187 7 assurance assurance NOUN issue-464 187 8 engagements engagement NOUN issue-464 187 9 of of ADP issue-464 187 10 other other ADJ issue-464 187 11 historical historical ADJ issue-464 187 12 financial financial ADJ issue-464 187 13 information information NOUN issue-464 187 14 and and CCONJ issue-464 187 15 possible possible ADJ issue-464 187 16 forms form NOUN issue-464 187 17 of of ADP issue-464 187 18 its its PRON issue-464 187 19 structured structured ADJ issue-464 187 20 representation representation NOUN issue-464 187 21 . . PUNCT issue-464 188 1 to to PART issue-464 188 2 extend extend VERB issue-464 188 3 the the DET issue-464 188 4 provisions provision NOUN issue-464 188 5 of of ADP issue-464 188 6 the the DET issue-464 188 7 international international ADJ issue-464 188 8 standards standard NOUN issue-464 188 9 on on ADP issue-464 188 10 auditing audit VERB issue-464 188 11 in in ADP issue-464 188 12 order order NOUN issue-464 188 13 to to PART issue-464 188 14 regulate regulate VERB issue-464 188 15 the the DET issue-464 188 16 requirements requirement NOUN issue-464 188 17 for for ADP issue-464 188 18 carrying carry VERB issue-464 188 19 out out ADP issue-464 188 20 audit audit NOUN issue-464 188 21 engagements engagement NOUN issue-464 188 22 of of ADP issue-464 188 23 other other ADJ issue-464 188 24 historical historical ADJ issue-464 188 25 financial financial ADJ issue-464 188 26 information information NOUN issue-464 188 27 as as ADP issue-464 188 28 a a DET issue-464 188 29 direct direct ADJ issue-464 188 30 engagement engagement NOUN issue-464 188 31 . . PUNCT issue-464 189 1 development development NOUN issue-464 189 2 trends trend NOUN issue-464 189 3 in in ADP issue-464 189 4 the the DET issue-464 189 5 national national ADJ issue-464 189 6 systems system NOUN issue-464 189 7 of of ADP issue-464 189 8 statutory statutory ADJ issue-464 189 9 regulation regulation NOUN issue-464 189 10 of of ADP issue-464 189 11 audit audit NOUN issue-464 189 12 activity activity NOUN issue-464 189 13 to to PART issue-464 189 14 develop develop VERB issue-464 189 15 provisions provision NOUN issue-464 189 16 on on ADP issue-464 189 17 national national ADJ issue-464 189 18 practices practice NOUN issue-464 189 19 on on ADP issue-464 189 20 assurance assurance NOUN issue-464 189 21 engagements engagement NOUN issue-464 189 22 of of ADP issue-464 189 23 other other ADJ issue-464 189 24 historical historical ADJ issue-464 189 25 financial financial ADJ issue-464 189 26 information information NOUN issue-464 189 27 and and CCONJ issue-464 189 28 possible possible ADJ issue-464 189 29 forms form NOUN issue-464 189 30 of of ADP issue-464 189 31 its its PRON issue-464 189 32 structured structured ADJ issue-464 189 33 representation representation NOUN issue-464 189 34 ( ( PUNCT issue-464 189 35 for for ADP issue-464 189 36 example example NOUN issue-464 189 37 , , PUNCT issue-464 189 38 tax tax NOUN issue-464 189 39 reports report NOUN issue-464 189 40 ) ) PUNCT issue-464 189 41 . . PUNCT issue-464 190 1 to to PART issue-464 190 2 develop develop VERB issue-464 190 3 the the DET issue-464 190 4 national national ADJ issue-464 190 5 practice practice NOUN issue-464 190 6 on on ADP issue-464 190 7 audit audit NOUN issue-464 190 8 of of ADP issue-464 190 9 other other ADJ issue-464 190 10 historical historical ADJ issue-464 190 11 financial financial ADJ issue-464 190 12 information information NOUN issue-464 190 13 as as ADP issue-464 190 14 an an DET issue-464 190 15 attestation attestation NOUN issue-464 190 16 engagement engagement NOUN issue-464 190 17 . . PUNCT issue-464 191 1 to to PART issue-464 191 2 develop develop VERB issue-464 191 3 the the DET issue-464 191 4 national national ADJ issue-464 191 5 practice practice NOUN issue-464 191 6 on on ADP issue-464 191 7 audit audit NOUN issue-464 191 8 of of ADP issue-464 191 9 other other ADJ issue-464 191 10 historical historical ADJ issue-464 191 11 financial financial ADJ issue-464 191 12 information information NOUN issue-464 191 13 as as ADP issue-464 191 14 a a DET issue-464 191 15 direct direct ADJ issue-464 191 16 engagement engagement NOUN issue-464 191 17 . . PUNCT issue-464 192 1 references reference NOUN issue-464 192 2 : : PUNCT issue-464 192 3 arens arens PROPN issue-464 192 4 a.a a.a PROPN issue-464 192 5 . . PROPN issue-464 192 6 & & CCONJ issue-464 192 7 loebbecke loebbecke PROPN issue-464 192 8 j. j. PROPN issue-464 192 9 ( ( PUNCT issue-464 192 10 1995 1995 NUM issue-464 192 11 ) ) PUNCT issue-464 192 12 . . PUNCT issue-464 193 1 auditing auditing NOUN issue-464 193 2 : : PUNCT issue-464 193 3 an an DET issue-464 193 4 integrated integrated ADJ issue-464 193 5 approach approach NOUN issue-464 193 6 . . PUNCT issue-464 194 1 ya.v ya.v PROPN issue-464 194 2 . . PUNCT issue-464 195 1 sokolov sokolov PROPN issue-464 195 2 ( ( PUNCT issue-464 195 3 ed ed NOUN issue-464 195 4 . . PUNCT issue-464 195 5 ) ) PUNCT issue-464 195 6 . . PUNCT issue-464 196 1 moscow moscow PROPN issue-464 196 2 : : PUNCT issue-464 196 3 finance finance NOUN issue-464 196 4 and and CCONJ issue-464 196 5 statistics statistic NOUN issue-464 196 6 . . PUNCT issue-464 197 1 ( ( PUNCT issue-464 197 2 in in ADP issue-464 197 3 russian russian ADJ issue-464 197 4 ) ) PUNCT issue-464 197 5 artyukh artyukh PROPN issue-464 198 1 o.v o.v PROPN issue-464 198 2 . . PROPN issue-464 199 1 ( ( PUNCT issue-464 199 2 2015 2015 NUM issue-464 199 3 ) ) PUNCT issue-464 199 4 podatkovyy podatkovyy VERB issue-464 199 5 audyt audyt PROPN issue-464 199 6 yak yak PROPN issue-464 199 7 zavdannya zavdannya PROPN issue-464 200 1 z z PROPN issue-464 200 2 nadannya nadannya PROPN issue-464 200 3 dostatnoyi dostatnoyi PROPN issue-464 200 4 vpevnenosti vpevnenosti NOUN issue-464 201 1 [ [ X issue-464 201 2 tax tax NOUN issue-464 201 3 audit audit NOUN issue-464 201 4 as as ADP issue-464 201 5 a a DET issue-464 201 6 reasonable reasonable ADJ issue-464 201 7 assurance assurance NOUN issue-464 201 8 engagement engagement NOUN issue-464 201 9 ] ] PUNCT issue-464 201 10 . . PUNCT issue-464 202 1 naukovyy naukovyy PROPN issue-464 202 2 visnyk visnyk PROPN issue-464 202 3 mizhnarodnoho mizhnarodnoho PROPN issue-464 202 4 humanitarnoho humanitarnoho PROPN issue-464 202 5 universytetu universytetu VERB issue-464 202 6 . . PUNCT issue-464 203 1 seriya seriya NOUN issue-464 203 2 : : PUNCT issue-464 204 1 ekonomika ekonomika X issue-464 204 2 ta ta X issue-464 204 3 menedzhment menedzhment PROPN issue-464 204 4 . . PUNCT issue-464 205 1 – – PUNCT issue-464 205 2 scientific scientific ADJ issue-464 205 3 bulletin bulletin NOUN issue-464 205 4 of of ADP issue-464 205 5 the the DET issue-464 205 6 international international ADJ issue-464 205 7 humanitarian humanitarian ADJ issue-464 205 8 university university NOUN issue-464 205 9 . . PUNCT issue-464 206 1 series series PROPN issue-464 206 2 : : PUNCT issue-464 206 3 economics economic NOUN issue-464 206 4 and and CCONJ issue-464 206 5 management management NOUN issue-464 206 6 , , PUNCT issue-464 206 7 12 12 NUM issue-464 206 8 , , PUNCT issue-464 206 9 235 235 NUM issue-464 206 10 - - SYM issue-464 206 11 238 238 NUM issue-464 206 12 . . PUNCT issue-464 207 1 ( ( PUNCT issue-464 207 2 in in ADP issue-464 207 3 ukrainian ukrainian ADJ issue-464 207 4 ) ) PUNCT issue-464 207 5 baltic baltic ADJ issue-464 207 6 journal journal NOUN issue-464 207 7 of of ADP issue-464 207 8 economic economic ADJ issue-464 207 9 studies study NOUN issue-464 207 10 341 341 NUM issue-464 207 11 vol vol NOUN issue-464 207 12 . . PROPN issue-464 208 1 4 4 NUM issue-464 208 2 , , PUNCT issue-464 208 3 no no INTJ issue-464 208 4 . . NOUN issue-464 208 5 3 3 NUM issue-464 208 6 , , PUNCT issue-464 208 7 2018 2018 NUM issue-464 208 8 australian australian ADJ issue-464 208 9 government government NOUN issue-464 208 10 . . PUNCT issue-464 209 1 department department NOUN issue-464 209 2 of of ADP issue-464 209 3 finance finance PROPN issue-464 209 4 ( ( PUNCT issue-464 209 5 2014 2014 NUM issue-464 209 6 ) ) PUNCT issue-464 209 7 . . PUNCT issue-464 210 1 resource resource NOUN issue-464 210 2 management management NOUN issue-464 210 3 guide guide NOUN issue-464 210 4 no no PRON issue-464 210 5 . . NOUN issue-464 210 6 210 210 NUM issue-464 210 7 clarification clarification NOUN issue-464 210 8 of of ADP issue-464 210 9 the the DET issue-464 210 10 terms term NOUN issue-464 210 11 ‘ ' PUNCT issue-464 210 12 audit audit NOUN issue-464 210 13 ’ ' PUNCT issue-464 210 14 and and CCONJ issue-464 210 15 ‘ ' PUNCT issue-464 210 16 assurance assurance NOUN issue-464 210 17 ’ ' PUNCT issue-464 210 18 . . PUNCT issue-464 211 1 november november PROPN issue-464 211 2 , , PUNCT issue-464 211 3 2014 2014 NUM issue-464 211 4 . . PUNCT issue-464 212 1 www.finance.gov.au www.finance.gov.au NOUN issue-464 212 2 retrieved retrieve VERB issue-464 212 3 from from ADP issue-464 212 4 : : PUNCT issue-464 212 5 http://www.finance.gov.au/ http://www.finance.gov.au/ PROPN issue-464 212 6 sites site NOUN issue-464 212 7 / / SYM issue-464 212 8 default default NOUN issue-464 212 9 / / SYM issue-464 212 10 files file NOUN issue-464 212 11 / / SYM issue-464 212 12 rmg-210 rmg-210 NOUN issue-464 212 13 - - PUNCT issue-464 212 14 clarification clarification NOUN issue-464 212 15 - - PUNCT issue-464 212 16 of of ADP issue-464 212 17 - - PUNCT issue-464 212 18 the the DET issue-464 212 19 - - PUNCT issue-464 212 20 terms term NOUN issue-464 212 21 - - PUNCT issue-464 212 22 audit audit NOUN issue-464 212 23 - - PUNCT issue-464 212 24 and and CCONJ issue-464 212 25 - - PUNCT issue-464 212 26 assurance.pdf assurance.pdf X issue-464 212 27 davydov davydov PROPN issue-464 212 28 h.m h.m PROPN issue-464 212 29 . . PROPN issue-464 212 30 , , PUNCT issue-464 212 31 davydov davydov PROPN issue-464 212 32 i.h i.h PROPN issue-464 212 33 . . PROPN issue-464 212 34 , , PUNCT issue-464 212 35 davydov davydov PROPN issue-464 212 36 yu.h yu.h PROPN issue-464 212 37 . . PROPN issue-464 212 38 , , PUNCT issue-464 212 39 nazarova nazarova PROPN issue-464 212 40 h.b h.b AUX issue-464 212 41 . . PROPN issue-464 212 42 , , PUNCT issue-464 212 43 pugachenko pugachenko PROPN issue-464 212 44 o.b o.b PROPN issue-464 212 45 . . PROPN issue-464 212 46 , , PUNCT issue-464 212 47 fomina fomina PROPN issue-464 212 48 t.v t.v PROPN issue-464 212 49 . . PROPN issue-464 212 50 & & CCONJ issue-464 212 51 et et PROPN issue-464 212 52 al al PROPN issue-464 212 53 ( ( PUNCT issue-464 212 54 2009 2009 NUM issue-464 212 55 ) ) PUNCT issue-464 212 56 . . PUNCT issue-464 213 1 audyt audyt PROPN issue-464 213 2 : : PUNCT issue-464 214 1 pidruchnyk pidruchnyk PROPN issue-464 215 1 [ [ X issue-464 215 2 audit audit NOUN issue-464 215 3 : : PUNCT issue-464 215 4 textbook textbook NOUN issue-464 215 5 ] ] PUNCT issue-464 215 6 . . PUNCT issue-464 216 1 h.m h.m PROPN issue-464 216 2 . . PROPN issue-464 216 3 davydov davydov PROPN issue-464 216 4 & & CCONJ issue-464 216 5 m.v m.v PROPN issue-464 216 6 . . PROPN issue-464 217 1 kuzelnyi kuzelnyi PROPN issue-464 217 2 ( ( PUNCT issue-464 217 3 ed ed NOUN issue-464 217 4 . . PUNCT issue-464 217 5 ) ) PUNCT issue-464 217 6 . . PUNCT issue-464 218 1 kyiv kyiv PROPN issue-464 218 2 : : PUNCT issue-464 219 1 znannia znannia PROPN issue-464 219 2 . . PUNCT issue-464 220 1 ( ( PUNCT issue-464 220 2 in in ADP issue-464 220 3 ukrainian ukrainian ADJ issue-464 220 4 ) ) PUNCT issue-464 220 5 drd drd PROPN issue-464 220 6 . . PUNCT issue-464 220 7 pop pop PROPN issue-464 220 8 ( ( PUNCT issue-464 220 9 grigorescu grigorescu NOUN issue-464 220 10 ) ) PUNCT issue-464 220 11 i.l i.l PROPN issue-464 220 12 . . PUNCT issue-464 220 13 ( ( PUNCT issue-464 220 14 2012 2012 NUM issue-464 220 15 ) ) PUNCT issue-464 220 16 . . PUNCT issue-464 221 1 the the DET issue-464 221 2 evolution evolution NOUN issue-464 221 3 and and CCONJ issue-464 221 4 the the DET issue-464 221 5 perspectives perspective NOUN issue-464 221 6 of of ADP issue-464 221 7 the the DET issue-464 221 8 audit audit NOUN issue-464 221 9 . . PUNCT issue-464 222 1 international international ADJ issue-464 222 2 journal journal PROPN issue-464 222 3 of of ADP issue-464 222 4 academic academic ADJ issue-464 222 5 research research NOUN issue-464 222 6 in in ADP issue-464 222 7 business business NOUN issue-464 222 8 and and CCONJ issue-464 222 9 social social ADJ issue-464 222 10 sciences science NOUN issue-464 222 11 , , PUNCT issue-464 222 12 vol vol NOUN issue-464 222 13 . . PROPN issue-464 222 14 2 2 NUM issue-464 222 15 , , PUNCT issue-464 222 16 no no INTJ issue-464 222 17 . . NOUN issue-464 222 18 4 4 NUM issue-464 222 19 , , PUNCT issue-464 222 20 264 264 NUM issue-464 222 21 - - SYM issue-464 222 22 280 280 NUM issue-464 222 23 . . PUNCT issue-464 223 1 eilifsen eilifsen PROPN issue-464 223 2 a. a. PROPN issue-464 223 3 , , PUNCT issue-464 223 4 messier messy ADJ issue-464 223 5 jr jr PROPN issue-464 223 6 . . PROPN issue-464 223 7 , , PUNCT issue-464 223 8 w.f w.f PROPN issue-464 223 9 . . PROPN issue-464 223 10 , , PUNCT issue-464 223 11 glover glover PROPN issue-464 223 12 s. s. PROPN issue-464 223 13 & & CCONJ issue-464 223 14 prawitt prawitt PROPN issue-464 223 15 d. d. PROPN issue-464 223 16 ( ( PUNCT issue-464 223 17 2006 2006 NUM issue-464 223 18 ) ) PUNCT issue-464 223 19 . . PUNCT issue-464 224 1 auditing auditing NOUN issue-464 224 2 and and CCONJ issue-464 224 3 assurance assurance NOUN issue-464 224 4 services service NOUN issue-464 224 5 , , PUNCT issue-464 224 6 mcgraw mcgraw PROPN issue-464 224 7 - - PUNCT issue-464 224 8 hill hill NOUN issue-464 224 9 education education NOUN issue-464 224 10 , , PUNCT issue-464 224 11 maidenhead maidenhead NOUN issue-464 224 12 , , PUNCT issue-464 224 13 uk uk PROPN issue-464 224 14 . . PROPN issue-464 224 15 fédération fédération PROPN issue-464 224 16 des des PROPN issue-464 224 17 experts expert NOUN issue-464 224 18 comptables comptable VERB issue-464 224 19 européens européen NOUN issue-464 224 20 – – PUNCT issue-464 224 21 federation federation NOUN issue-464 224 22 of of ADP issue-464 224 23 european european PROPN issue-464 224 24 accountants accountant NOUN issue-464 224 25 ( ( PUNCT issue-464 224 26 fee fee NOUN issue-464 224 27 ) ) PUNCT issue-464 224 28 ( ( PUNCT issue-464 224 29 2009 2009 NUM issue-464 224 30 ) ) PUNCT issue-464 224 31 . . PUNCT issue-464 225 1 survey survey NOUN issue-464 225 2 on on ADP issue-464 225 3 the the DET issue-464 225 4 provision provision NOUN issue-464 225 5 of of ADP issue-464 225 6 alternative alternative ADJ issue-464 225 7 assurance assurance NOUN issue-464 225 8 and and CCONJ issue-464 225 9 related relate VERB issue-464 225 10 services service NOUN issue-464 225 11 across across ADP issue-464 225 12 europe europe PROPN issue-464 225 13 . . PUNCT issue-464 226 1 july july PROPN issue-464 226 2 2009 2009 NUM issue-464 226 3 . . PUNCT issue-464 227 1 retrieved retrieve VERB issue-464 227 2 from from ADP issue-464 227 3 : : PUNCT issue-464 227 4 http://www.fee.be/ http://www.fee.be/ NOUN issue-464 227 5 images image NOUN issue-464 227 6 / / SYM issue-464 227 7 publications publication NOUN issue-464 227 8 / / SYM issue-464 227 9 auditing auditing NOUN issue-464 227 10 / / SYM issue-464 227 11 assurance_survey_color2472009251643.pdf assurance_survey_color2472009251643.pdf NUM issue-464 227 12 gill gill PROPN issue-464 227 13 g. g. PROPN issue-464 227 14 , , PUNCT issue-464 227 15 cosserat cosserat PROPN issue-464 227 16 g. g. PROPN issue-464 227 17 , , PUNCT issue-464 227 18 leung leung PROPN issue-464 227 19 p. p. PROPN issue-464 227 20 & & CCONJ issue-464 227 21 coram coram PROPN issue-464 227 22 p. p. PROPN issue-464 227 23 ( ( PUNCT issue-464 227 24 2001 2001 NUM issue-464 227 25 ) ) PUNCT issue-464 227 26 . . PUNCT issue-464 228 1 modern modern ADJ issue-464 228 2 auditing auditing NOUN issue-464 228 3 and and CCONJ issue-464 228 4 assurance assurance NOUN issue-464 228 5 services service NOUN issue-464 228 6 , , PUNCT issue-464 228 7 john john PROPN issue-464 228 8 wiley wiley PROPN issue-464 228 9 & & CCONJ issue-464 228 10 sons sons PROPN issue-464 228 11 australia australia PROPN issue-464 228 12 ltd ltd PROPN issue-464 228 13 , , PUNCT issue-464 228 14 milton milton PROPN issue-464 228 15 , , PUNCT issue-464 228 16 australia australia PROPN issue-464 228 17 . . PUNCT issue-464 229 1 hasan hasan PROPN issue-464 229 2 m. m. PROPN issue-464 229 3 , , PUNCT issue-464 229 4 maijoor maijoor PROPN issue-464 229 5 s. s. PROPN issue-464 229 6 , , PUNCT issue-464 229 7 mock mock ADJ issue-464 229 8 t.j t.j PROPN issue-464 229 9 . . PROPN issue-464 229 10 , , PUNCT issue-464 229 11 roebuck roebuck PROPN issue-464 229 12 p. p. PROPN issue-464 229 13 , , PUNCT issue-464 229 14 simnett simnett PROPN issue-464 229 15 r. r. PROPN issue-464 229 16 & & CCONJ issue-464 229 17 vanstraelen vanstraelen PROPN issue-464 229 18 a. a. NOUN issue-464 229 19 ( ( PUNCT issue-464 229 20 2005 2005 NUM issue-464 229 21 ) ) PUNCT issue-464 229 22 . . PUNCT issue-464 230 1 the the DET issue-464 230 2 different different ADJ issue-464 230 3 types type NOUN issue-464 230 4 of of ADP issue-464 230 5 assurance assurance NOUN issue-464 230 6 services service NOUN issue-464 230 7 and and CCONJ issue-464 230 8 levels level NOUN issue-464 230 9 of of ADP issue-464 230 10 assurance assurance NOUN issue-464 230 11 provided provide VERB issue-464 230 12 . . PUNCT issue-464 231 1 international international ADJ issue-464 231 2 journal journal PROPN issue-464 231 3 of of ADP issue-464 231 4 auditing auditing NOUN issue-464 231 5 , , PUNCT issue-464 231 6 9 9 NUM issue-464 231 7 , , PUNCT issue-464 231 8 91 91 NUM issue-464 231 9 - - SYM issue-464 231 10 102 102 NUM issue-464 231 11 . . PUNCT issue-464 232 1 hedz hedz PROPN issue-464 232 2 m.i m.i PROPN issue-464 232 3 . . PROPN issue-464 232 4 ( ( PUNCT issue-464 232 5 2007 2007 NUM issue-464 232 6 ) ) PUNCT issue-464 232 7 . . PUNCT issue-464 233 1 klasyfikatsiia klasyfikatsiia PROPN issue-464 233 2 audytu audytu PROPN issue-464 233 3 za za PROPN issue-464 233 4 obiektamy obiektamy NOUN issue-464 234 1 [ [ X issue-464 234 2 classification classification NOUN issue-464 234 3 of of ADP issue-464 234 4 audit audit NOUN issue-464 234 5 by by ADP issue-464 234 6 objects object NOUN issue-464 234 7 ] ] PUNCT issue-464 234 8 . . PUNCT issue-464 235 1 menedzhment menedzhment PROPN issue-464 235 2 ta ta ADP issue-464 235 3 pidpryiemnytstvo pidpryiemnytstvo PROPN issue-464 235 4 v v ADP issue-464 235 5 ukraini ukraini NOUN issue-464 235 6 : : PUNCT issue-464 235 7 etapy etapy PROPN issue-464 235 8 stanovlennia stanovlennia NOUN issue-464 235 9 i i PRON issue-464 235 10 problemy problemy PROPN issue-464 235 11 rozvytku rozvytku PROPN issue-464 235 12 . . PUNCT issue-464 236 1 visnyk visnyk PROPN issue-464 236 2 natsionalnoho natsionalnoho PROPN issue-464 236 3 universytetu universytetu NOUN issue-464 236 4 « « PUNCT issue-464 236 5 lvivska lvivska ADJ issue-464 236 6 politekhnika politekhnika NOUN issue-464 236 7 » » PUNCT issue-464 236 8 – – PUNCT issue-464 236 9 management management NOUN issue-464 236 10 and and CCONJ issue-464 236 11 entrepreneurship entrepreneurship NOUN issue-464 236 12 in in ADP issue-464 236 13 ukraine ukraine NOUN issue-464 236 14 : : PUNCT issue-464 236 15 stages stage NOUN issue-464 236 16 of of ADP issue-464 236 17 formation formation NOUN issue-464 236 18 and and CCONJ issue-464 236 19 development development NOUN issue-464 236 20 problems problem NOUN issue-464 236 21 . . PUNCT issue-464 237 1 bulletin bulletin NOUN issue-464 237 2 of of ADP issue-464 237 3 the the DET issue-464 237 4 lviv lviv PROPN issue-464 237 5 polytechnic polytechnic PROPN issue-464 237 6 national national PROPN issue-464 237 7 university university PROPN issue-464 237 8 , , PUNCT issue-464 237 9 577 577 NUM issue-464 237 10 , , PUNCT issue-464 237 11 76 76 NUM issue-464 237 12 - - SYM issue-464 237 13 81 81 NUM issue-464 237 14 . . PUNCT issue-464 238 1 ( ( PUNCT issue-464 238 2 in in ADP issue-464 238 3 ukrainian ukrainian ADJ issue-464 238 4 ) ) PUNCT issue-464 238 5 higson higson NOUN issue-464 238 6 a. a. NOUN issue-464 238 7 ( ( PUNCT issue-464 238 8 2014 2014 NUM issue-464 238 9 ) ) PUNCT issue-464 238 10 . . PUNCT issue-464 239 1 corporate corporate ADJ issue-464 239 2 financial financial ADJ issue-464 239 3 reporting reporting NOUN issue-464 239 4 . . PUNCT issue-464 240 1 theory theory NOUN issue-464 240 2 and and CCONJ issue-464 240 3 practice practice NOUN issue-464 240 4 . . PUNCT issue-464 241 1 sage sage NOUN issue-464 241 2 publishing publishing NOUN issue-464 241 3 . . PUNCT issue-464 242 1 international international PROPN issue-464 242 2 federation federation PROPN issue-464 242 3 of of ADP issue-464 242 4 accountants accountant NOUN issue-464 242 5 ( ( PUNCT issue-464 242 6 ifac ifac NOUN issue-464 242 7 / / SYM issue-464 242 8 iaasb iaasb NOUN issue-464 242 9 ) ) PUNCT issue-464 242 10 ( ( PUNCT issue-464 242 11 2003 2003 NUM issue-464 242 12 ) ) PUNCT issue-464 242 13 . . PUNCT issue-464 243 1 handbook handbook NOUN issue-464 243 2 of of ADP issue-464 243 3 international international ADJ issue-464 243 4 auditing auditing NOUN issue-464 243 5 , , PUNCT issue-464 243 6 assurance assurance NOUN issue-464 243 7 , , PUNCT issue-464 243 8 and and CCONJ issue-464 243 9 ethic ethic ADJ issue-464 243 10 pronouncement pronouncement NOUN issue-464 243 11 . . PUNCT issue-464 244 1 2003 2003 NUM issue-464 244 2 edition edition NOUN issue-464 244 3 . . PUNCT issue-464 245 1 retrieved retrieve VERB issue-464 245 2 from from ADP issue-464 245 3 : : PUNCT issue-464 245 4 www.mas-business.com/docs/2005_iaasb_handbook.pdf www.mas-business.com/docs/2005_iaasb_handbook.pdf PROPN issue-464 245 5 international international PROPN issue-464 245 6 federation federation PROPN issue-464 245 7 of of ADP issue-464 245 8 accountants accountant NOUN issue-464 245 9 ( ( PUNCT issue-464 245 10 ifac ifac NOUN issue-464 245 11 / / SYM issue-464 245 12 iaasb iaasb NOUN issue-464 245 13 ) ) PUNCT issue-464 245 14 ( ( PUNCT issue-464 245 15 2004 2004 NUM issue-464 245 16 ) ) PUNCT issue-464 245 17 . . PUNCT issue-464 246 1 handbook handbook NOUN issue-464 246 2 of of ADP issue-464 246 3 international international ADJ issue-464 246 4 auditing auditing NOUN issue-464 246 5 , , PUNCT issue-464 246 6 assurance assurance NOUN issue-464 246 7 , , PUNCT issue-464 246 8 and and CCONJ issue-464 246 9 ethic ethic ADJ issue-464 246 10 pronouncement pronouncement NOUN issue-464 246 11 . . PUNCT issue-464 247 1 2004 2004 NUM issue-464 247 2 edition edition NOUN issue-464 247 3 . . PUNCT issue-464 247 4 retrieved retrieve VERB issue-464 247 5 from from ADP issue-464 247 6 : : PUNCT issue-464 247 7 www1.worldbank.org/publicsector/pe/.../iaasb www1.worldbank.org/publicsector/pe/.../iaasb PROPN issue-464 247 8 _ _ DET issue-464 247 9 auditing%20handbook_2004.pdf auditing%20handbook_2004.pdf PROPN issue-464 247 10 international international PROPN issue-464 247 11 federation federation PROPN issue-464 247 12 of of ADP issue-464 247 13 accountants accountant NOUN issue-464 247 14 ( ( PUNCT issue-464 247 15 ifac ifac NOUN issue-464 247 16 / / SYM issue-464 247 17 iaasb iaasb NOUN issue-464 247 18 ) ) PUNCT issue-464 247 19 ( ( PUNCT issue-464 247 20 2005 2005 NUM issue-464 247 21 ) ) PUNCT issue-464 247 22 . . PUNCT issue-464 248 1 handbook handbook NOUN issue-464 248 2 of of ADP issue-464 248 3 international international ADJ issue-464 248 4 auditing auditing NOUN issue-464 248 5 , , PUNCT issue-464 248 6 assurance assurance NOUN issue-464 248 7 , , PUNCT issue-464 248 8 and and CCONJ issue-464 248 9 ethic ethic ADJ issue-464 248 10 pronouncement pronouncement NOUN issue-464 248 11 . . PUNCT issue-464 249 1 2005 2005 NUM issue-464 249 2 edition edition NOUN issue-464 249 3 . . PUNCT issue-464 250 1 retrieved retrieve VERB issue-464 250 2 from from ADP issue-464 250 3 : : PUNCT issue-464 250 4 www.mas-business.com/docs/2005_iaasb_handbook.pdf www.mas-business.com/docs/2005_iaasb_handbook.pdf PROPN issue-464 250 5 international international PROPN issue-464 250 6 federation federation PROPN issue-464 250 7 of of ADP issue-464 250 8 accountants accountant NOUN issue-464 250 9 ( ( PUNCT issue-464 250 10 ifac ifac NOUN issue-464 250 11 / / SYM issue-464 250 12 iaasb iaasb NOUN issue-464 250 13 ) ) PUNCT issue-464 250 14 ( ( PUNCT issue-464 250 15 2010 2010 NUM issue-464 250 16 ) ) PUNCT issue-464 250 17 . . PUNCT issue-464 251 1 handbook handbook NOUN issue-464 251 2 of of ADP issue-464 251 3 international international ADJ issue-464 251 4 quality quality NOUN issue-464 251 5 control control NOUN issue-464 251 6 , , PUNCT issue-464 251 7 auditing auditing NOUN issue-464 251 8 , , PUNCT issue-464 251 9 review review NOUN issue-464 251 10 , , PUNCT issue-464 251 11 other other ADJ issue-464 251 12 assurance assurance NOUN issue-464 251 13 , , PUNCT issue-464 251 14 and and CCONJ issue-464 251 15 related related ADJ issue-464 251 16 services service NOUN issue-464 251 17 pronouncements pronouncement NOUN issue-464 251 18 , , PUNCT issue-464 251 19 part part NOUN issue-464 251 20 i i PRON issue-464 251 21 , , PUNCT issue-464 251 22 2010 2010 NUM issue-464 251 23 edition edition NOUN issue-464 251 24 . . PUNCT issue-464 252 1 retrieved retrieve VERB issue-464 252 2 from from ADP issue-464 252 3 : : PUNCT issue-464 252 4 https://www.ifac.org/publications-resources/2010-handbook-international-quality-control-auditing-review-other https://www.ifac.org/publications-resources/2010-handbook-international-quality-control-auditing-review-other ADJ issue-464 252 5 international international PROPN issue-464 252 6 federation federation PROPN issue-464 252 7 of of ADP issue-464 252 8 accountants accountant NOUN issue-464 252 9 ( ( PUNCT issue-464 252 10 ifac ifac NOUN issue-464 252 11 / / SYM issue-464 252 12 iaasb iaasb NOUN issue-464 252 13 ) ) PUNCT issue-464 252 14 ( ( PUNCT issue-464 252 15 2010 2010 NUM issue-464 252 16 ) ) PUNCT issue-464 252 17 . . PUNCT issue-464 253 1 handbook handbook NOUN issue-464 253 2 of of ADP issue-464 253 3 international international ADJ issue-464 253 4 quality quality NOUN issue-464 253 5 control control NOUN issue-464 253 6 , , PUNCT issue-464 253 7 auditing auditing NOUN issue-464 253 8 , , PUNCT issue-464 253 9 review review NOUN issue-464 253 10 , , PUNCT issue-464 253 11 other other ADJ issue-464 253 12 assurance assurance NOUN issue-464 253 13 , , PUNCT issue-464 253 14 and and CCONJ issue-464 253 15 related related ADJ issue-464 253 16 services service NOUN issue-464 253 17 pronouncements pronouncement NOUN issue-464 253 18 , , PUNCT issue-464 253 19 part part PROPN issue-464 253 20 ii ii PROPN issue-464 253 21 , , PUNCT issue-464 253 22 2010 2010 NUM issue-464 253 23 edition edition NOUN issue-464 253 24 . . PUNCT issue-464 254 1 retrieved retrieve VERB issue-464 254 2 from from ADP issue-464 254 3 : : PUNCT issue-464 254 4 https://www.ifac.org/publications-resources/2010-handbook-international-quality-control-auditing-review-other https://www.ifac.org/publications-resources/2010-handbook-international-quality-control-auditing-review-other ADJ issue-464 254 5 international international PROPN issue-464 254 6 federation federation PROPN issue-464 254 7 of of ADP issue-464 254 8 accountants accountant NOUN issue-464 254 9 ( ( PUNCT issue-464 254 10 ifac ifac NOUN issue-464 254 11 / / SYM issue-464 254 12 iaasb iaasb NOUN issue-464 254 13 ) ) PUNCT issue-464 254 14 ( ( PUNCT issue-464 254 15 2012 2012 NUM issue-464 254 16 ) ) PUNCT issue-464 254 17 . . PUNCT issue-464 255 1 handbook handbook NOUN issue-464 255 2 of of ADP issue-464 255 3 international international ADJ issue-464 255 4 quality quality NOUN issue-464 255 5 control control NOUN issue-464 255 6 , , PUNCT issue-464 255 7 auditing auditing NOUN issue-464 255 8 , , PUNCT issue-464 255 9 review review NOUN issue-464 255 10 , , PUNCT issue-464 255 11 other other ADJ issue-464 255 12 assurance assurance NOUN issue-464 255 13 , , PUNCT issue-464 255 14 and and CCONJ issue-464 255 15 related related ADJ issue-464 255 16 services service NOUN issue-464 255 17 pronouncements pronouncement NOUN issue-464 255 18 , , PUNCT issue-464 255 19 volume volume NOUN issue-464 255 20 i i PRON issue-464 255 21 , , PUNCT issue-464 255 22 2012 2012 NUM issue-464 255 23 edition edition NOUN issue-464 255 24 . . PUNCT issue-464 256 1 retrieved retrieve VERB issue-464 256 2 from from ADP issue-464 256 3 : : PUNCT issue-464 256 4 https://www.ifac.org/publications-resources/2012-handbook-international-quality-control-auditing-review-other https://www.ifac.org/publications-resources/2012-handbook-international-quality-control-auditing-review-other NOUN issue-464 256 5 international international PROPN issue-464 256 6 federation federation PROPN issue-464 256 7 of of ADP issue-464 256 8 accountants accountant NOUN issue-464 256 9 ( ( PUNCT issue-464 256 10 ifac ifac NOUN issue-464 256 11 / / SYM issue-464 256 12 iaasb iaasb NOUN issue-464 256 13 ) ) PUNCT issue-464 256 14 ( ( PUNCT issue-464 256 15 2012 2012 NUM issue-464 256 16 ) ) PUNCT issue-464 256 17 . . PUNCT issue-464 257 1 handbook handbook NOUN issue-464 257 2 of of ADP issue-464 257 3 international international ADJ issue-464 257 4 quality quality NOUN issue-464 257 5 control control NOUN issue-464 257 6 , , PUNCT issue-464 257 7 auditing auditing NOUN issue-464 257 8 , , PUNCT issue-464 257 9 review review NOUN issue-464 257 10 , , PUNCT issue-464 257 11 other other ADJ issue-464 257 12 assurance assurance NOUN issue-464 257 13 , , PUNCT issue-464 257 14 and and CCONJ issue-464 257 15 related related ADJ issue-464 257 16 services service NOUN issue-464 257 17 pronouncements pronouncement NOUN issue-464 257 18 , , PUNCT issue-464 257 19 volume volume NOUN issue-464 257 20 ii ii PROPN issue-464 257 21 , , PUNCT issue-464 257 22 2012 2012 NUM issue-464 257 23 edition edition NOUN issue-464 257 24 . . PUNCT issue-464 258 1 retrieved retrieve VERB issue-464 258 2 from from ADP issue-464 258 3 : : PUNCT issue-464 258 4 https://www.ifac.org/publications-resources/2012-handbook-international-quality-control-auditing-review-other https://www.ifac.org/publications-resources/2012-handbook-international-quality-control-auditing-review-other NOUN issue-464 258 5 international international PROPN issue-464 258 6 federation federation PROPN issue-464 258 7 of of ADP issue-464 258 8 accountants accountant NOUN issue-464 258 9 ( ( PUNCT issue-464 258 10 ifac ifac NOUN issue-464 258 11 / / SYM issue-464 258 12 iaasb iaasb NOUN issue-464 258 13 ) ) PUNCT issue-464 258 14 ( ( PUNCT issue-464 258 15 2013 2013 NUM issue-464 258 16 ) ) PUNCT issue-464 258 17 . . PUNCT issue-464 259 1 handbook handbook NOUN issue-464 259 2 of of ADP issue-464 259 3 international international ADJ issue-464 259 4 quality quality NOUN issue-464 259 5 control control NOUN issue-464 259 6 , , PUNCT issue-464 259 7 auditing auditing NOUN issue-464 259 8 , , PUNCT issue-464 259 9 review review NOUN issue-464 259 10 , , PUNCT issue-464 259 11 other other ADJ issue-464 259 12 assurance assurance NOUN issue-464 259 13 , , PUNCT issue-464 259 14 and and CCONJ issue-464 259 15 related related ADJ issue-464 259 16 services service NOUN issue-464 259 17 pronouncements pronouncement NOUN issue-464 259 18 , , PUNCT issue-464 259 19 volume volume NOUN issue-464 259 20 i i PRON issue-464 259 21 , , PUNCT issue-464 259 22 2013 2013 NUM issue-464 259 23 edition edition NOUN issue-464 259 24 . . PUNCT issue-464 260 1 retrieved retrieve VERB issue-464 260 2 from from ADP issue-464 260 3 : : PUNCT issue-464 260 4 https://www.ifac.org/publications-resources/2013-handbook-international-quality-control-auditing-review-other https://www.ifac.org/publications-resources/2013-handbook-international-quality-control-auditing-review-other PROPN issue-464 260 5 international international PROPN issue-464 260 6 federation federation PROPN issue-464 260 7 of of ADP issue-464 260 8 accountants accountant NOUN issue-464 260 9 ( ( PUNCT issue-464 260 10 ifac ifac NOUN issue-464 260 11 / / SYM issue-464 260 12 iaasb iaasb NOUN issue-464 260 13 ) ) PUNCT issue-464 260 14 ( ( PUNCT issue-464 260 15 2013 2013 NUM issue-464 260 16 ) ) PUNCT issue-464 260 17 . . PUNCT issue-464 261 1 handbook handbook NOUN issue-464 261 2 of of ADP issue-464 261 3 international international ADJ issue-464 261 4 quality quality NOUN issue-464 261 5 control control NOUN issue-464 261 6 , , PUNCT issue-464 261 7 auditing auditing NOUN issue-464 261 8 , , PUNCT issue-464 261 9 review review NOUN issue-464 261 10 , , PUNCT issue-464 261 11 other other ADJ issue-464 261 12 assurance assurance NOUN issue-464 261 13 , , PUNCT issue-464 261 14 and and CCONJ issue-464 261 15 related related ADJ issue-464 261 16 services service NOUN issue-464 261 17 pronouncements pronouncement NOUN issue-464 261 18 , , PUNCT issue-464 261 19 volume volume NOUN issue-464 261 20 ii ii PROPN issue-464 261 21 , , PUNCT issue-464 261 22 2013 2013 NUM issue-464 261 23 edition edition NOUN issue-464 261 24 . . PUNCT issue-464 262 1 retrieved retrieve VERB issue-464 262 2 from from ADP issue-464 262 3 : : PUNCT issue-464 262 4 https://www.ifac.org/publications-resources/2013-handbook-international-quality-control-auditing-review-other https://www.ifac.org/publications-resources/2013-handbook-international-quality-control-auditing-review-other PROPN issue-464 262 5 international international PROPN issue-464 262 6 federation federation PROPN issue-464 262 7 of of ADP issue-464 262 8 accountants accountant NOUN issue-464 262 9 ( ( PUNCT issue-464 262 10 ifac ifac NOUN issue-464 262 11 / / SYM issue-464 262 12 iaasb iaasb NOUN issue-464 262 13 ) ) PUNCT issue-464 262 14 ( ( PUNCT issue-464 262 15 2014 2014 NUM issue-464 262 16 ) ) PUNCT issue-464 262 17 . . PUNCT issue-464 263 1 handbook handbook NOUN issue-464 263 2 of of ADP issue-464 263 3 international international ADJ issue-464 263 4 quality quality NOUN issue-464 263 5 control control NOUN issue-464 263 6 , , PUNCT issue-464 263 7 auditing auditing NOUN issue-464 263 8 , , PUNCT issue-464 263 9 review review NOUN issue-464 263 10 , , PUNCT issue-464 263 11 other other ADJ issue-464 263 12 assurance assurance NOUN issue-464 263 13 , , PUNCT issue-464 263 14 and and CCONJ issue-464 263 15 related related ADJ issue-464 263 16 services service NOUN issue-464 263 17 pronouncements pronouncement NOUN issue-464 263 18 , , PUNCT issue-464 263 19 volume volume NOUN issue-464 263 20 i i PRON issue-464 263 21 , , PUNCT issue-464 263 22 2014 2014 NUM issue-464 263 23 edition edition NOUN issue-464 263 24 . . PUNCT issue-464 264 1 retrieved retrieve VERB issue-464 264 2 from from ADP issue-464 264 3 : : PUNCT issue-464 264 4 https://www.ifac.org/publications-resources/2014-handbook-international-quality-control-auditing-review-other https://www.ifac.org/publications-resources/2014-handbook-international-quality-control-auditing-review-other PROPN issue-464 264 5 international international PROPN issue-464 264 6 federation federation PROPN issue-464 264 7 of of ADP issue-464 264 8 accountants accountant NOUN issue-464 264 9 ( ( PUNCT issue-464 264 10 ifac ifac NOUN issue-464 264 11 / / SYM issue-464 264 12 iaasb iaasb NOUN issue-464 264 13 ) ) PUNCT issue-464 264 14 ( ( PUNCT issue-464 264 15 2014 2014 NUM issue-464 264 16 ) ) PUNCT issue-464 264 17 . . PUNCT issue-464 265 1 handbook handbook NOUN issue-464 265 2 of of ADP issue-464 265 3 international international ADJ issue-464 265 4 quality quality NOUN issue-464 265 5 control control NOUN issue-464 265 6 , , PUNCT issue-464 265 7 auditing auditing NOUN issue-464 265 8 , , PUNCT issue-464 265 9 review review NOUN issue-464 265 10 , , PUNCT issue-464 265 11 other other ADJ issue-464 265 12 assurance assurance NOUN issue-464 265 13 , , PUNCT issue-464 265 14 and and CCONJ issue-464 265 15 related related ADJ issue-464 265 16 services service NOUN issue-464 265 17 pronouncements pronouncement NOUN issue-464 265 18 , , PUNCT issue-464 265 19 volume volume NOUN issue-464 265 20 ii ii PROPN issue-464 265 21 , , PUNCT issue-464 265 22 2014 2014 NUM issue-464 265 23 edition edition NOUN issue-464 265 24 . . PUNCT issue-464 266 1 retrieved retrieve VERB issue-464 266 2 from from ADP issue-464 266 3 : : PUNCT issue-464 266 4 https://www.ifac.org/publications-resources/2014-handbook-international-quality-control-auditing-review-other https://www.ifac.org/publications-resources/2014-handbook-international-quality-control-auditing-review-other PROPN issue-464 266 5 international international PROPN issue-464 266 6 federation federation PROPN issue-464 266 7 of of ADP issue-464 266 8 accountants accountant NOUN issue-464 266 9 ( ( PUNCT issue-464 266 10 ifac ifac NOUN issue-464 266 11 / / SYM issue-464 266 12 iaasb iaasb NOUN issue-464 266 13 ) ) PUNCT issue-464 266 14 ( ( PUNCT issue-464 266 15 2014 2014 NUM issue-464 266 16 ) ) PUNCT issue-464 266 17 . . PUNCT issue-464 267 1 supplement supplement NOUN issue-464 267 2 to to ADP issue-464 267 3 the the DET issue-464 267 4 handbook handbook NOUN issue-464 267 5 of of ADP issue-464 267 6 international international ADJ issue-464 267 7 quality quality NOUN issue-464 267 8 control control NOUN issue-464 267 9 , , PUNCT issue-464 267 10 auditing auditing NOUN issue-464 267 11 , , PUNCT issue-464 267 12 review review NOUN issue-464 267 13 , , PUNCT issue-464 267 14 other other ADJ issue-464 267 15 assurance assurance NOUN issue-464 267 16 , , PUNCT issue-464 267 17 and and CCONJ issue-464 267 18 related related ADJ issue-464 267 19 services service NOUN issue-464 267 20 pronouncements pronouncement NOUN issue-464 267 21 , , PUNCT issue-464 267 22 volume volume NOUN issue-464 267 23 iii iii PROPN issue-464 267 24 , , PUNCT issue-464 267 25 2014 2014 NUM issue-464 267 26 edition edition NOUN issue-464 267 27 . . PUNCT issue-464 268 1 retrieved retrieve VERB issue-464 268 2 from from ADP issue-464 268 3 : : PUNCT issue-464 268 4 https://www.ifac.org/publications-resources/2014-handbook-international-quality-controlauditing-review-other https://www.ifac.org/publications-resources/2014-handbook-international-quality-controlauditing-review-other PROPN issue-464 268 5 international international PROPN issue-464 268 6 federation federation PROPN issue-464 268 7 of of ADP issue-464 268 8 accountants accountant NOUN issue-464 268 9 ( ( PUNCT issue-464 268 10 ifac ifac NOUN issue-464 268 11 / / SYM issue-464 268 12 iaasb iaasb NOUN issue-464 268 13 ) ) PUNCT issue-464 268 14 ( ( PUNCT issue-464 268 15 2015 2015 NUM issue-464 268 16 ) ) PUNCT issue-464 268 17 . . PUNCT issue-464 269 1 handbook handbook NOUN issue-464 269 2 of of ADP issue-464 269 3 international international ADJ issue-464 269 4 quality quality NOUN issue-464 269 5 control control NOUN issue-464 269 6 , , PUNCT issue-464 269 7 auditing auditing NOUN issue-464 269 8 , , PUNCT issue-464 269 9 review review NOUN issue-464 269 10 , , PUNCT issue-464 269 11 other other ADJ issue-464 269 12 assurance assurance NOUN issue-464 269 13 , , PUNCT issue-464 269 14 and and CCONJ issue-464 269 15 related related ADJ issue-464 269 16 services service NOUN issue-464 269 17 pronouncements pronouncement NOUN issue-464 269 18 , , PUNCT issue-464 269 19 volume volume NOUN issue-464 269 20 i i PRON issue-464 269 21 , , PUNCT issue-464 269 22 2015 2015 NUM issue-464 269 23 edition edition NOUN issue-464 269 24 . . PUNCT issue-464 270 1 retrieved retrieve VERB issue-464 270 2 from from ADP issue-464 270 3 : : PUNCT issue-464 270 4 https://www.ifac.org/publications-resources/2015-handbook-international-quality-control-auditing-review-other https://www.ifac.org/publications-resources/2015-handbook-international-quality-control-auditing-review-other PROPN issue-464 270 5 international international PROPN issue-464 270 6 federation federation PROPN issue-464 270 7 of of ADP issue-464 270 8 accountants accountant NOUN issue-464 270 9 ( ( PUNCT issue-464 270 10 ifac ifac NOUN issue-464 270 11 / / SYM issue-464 270 12 iaasb iaasb NOUN issue-464 270 13 ) ) PUNCT issue-464 270 14 ( ( PUNCT issue-464 270 15 2015 2015 NUM issue-464 270 16 ) ) PUNCT issue-464 270 17 . . PUNCT issue-464 271 1 handbook handbook NOUN issue-464 271 2 of of ADP issue-464 271 3 international international ADJ issue-464 271 4 quality quality NOUN issue-464 271 5 control control NOUN issue-464 271 6 , , PUNCT issue-464 271 7 auditing auditing NOUN issue-464 271 8 , , PUNCT issue-464 271 9 review review NOUN issue-464 271 10 , , PUNCT issue-464 271 11 other other ADJ issue-464 271 12 assurance assurance NOUN issue-464 271 13 , , PUNCT issue-464 271 14 and and CCONJ issue-464 271 15 related related ADJ issue-464 271 16 services service NOUN issue-464 271 17 pronouncements pronouncement NOUN issue-464 271 18 , , PUNCT issue-464 271 19 volume volume NOUN issue-464 271 20 ii ii PROPN issue-464 271 21 , , PUNCT issue-464 271 22 2015 2015 NUM issue-464 271 23 edition edition NOUN issue-464 271 24 . . PUNCT issue-464 272 1 retrieved retrieve VERB issue-464 272 2 from from ADP issue-464 272 3 : : PUNCT issue-464 272 4 https://www.ifac.org/publications-resources/2015-handbook-international-quality-control-auditing-review-other https://www.ifac.org/publications-resources/2015-handbook-international-quality-control-auditing-review-other PROPN issue-464 272 5 baltic baltic PROPN issue-464 272 6 journal journal PROPN issue-464 272 7 of of ADP issue-464 272 8 economic economic ADJ issue-464 272 9 studies study NOUN issue-464 272 10 342 342 NUM issue-464 272 11 vol vol NOUN issue-464 272 12 . . PROPN issue-464 273 1 4 4 NUM issue-464 273 2 , , PUNCT issue-464 273 3 no no INTJ issue-464 273 4 . . NOUN issue-464 273 5 3 3 NUM issue-464 273 6 , , PUNCT issue-464 273 7 2018 2018 NUM issue-464 273 8 international international PROPN issue-464 273 9 federation federation PROPN issue-464 273 10 of of ADP issue-464 273 11 accountants accountant NOUN issue-464 273 12 ( ( PUNCT issue-464 273 13 ifac ifac NOUN issue-464 273 14 / / SYM issue-464 273 15 iaasb iaasb NOUN issue-464 273 16 ) ) PUNCT issue-464 273 17 ( ( PUNCT issue-464 273 18 2015 2015 NUM issue-464 273 19 ) ) PUNCT issue-464 273 20 . . PUNCT issue-464 274 1 supplement supplement NOUN issue-464 274 2 to to ADP issue-464 274 3 the the DET issue-464 274 4 handbook handbook NOUN issue-464 274 5 of of ADP issue-464 274 6 international international ADJ issue-464 274 7 quality quality NOUN issue-464 274 8 control control NOUN issue-464 274 9 , , PUNCT issue-464 274 10 auditing auditing NOUN issue-464 274 11 , , PUNCT issue-464 274 12 review review NOUN issue-464 274 13 , , PUNCT issue-464 274 14 other other ADJ issue-464 274 15 assurance assurance NOUN issue-464 274 16 , , PUNCT issue-464 274 17 and and CCONJ issue-464 274 18 related related ADJ issue-464 274 19 services service NOUN issue-464 274 20 pronouncements pronouncement NOUN issue-464 274 21 , , PUNCT issue-464 274 22 volume volume NOUN issue-464 274 23 iii iii PROPN issue-464 274 24 , , PUNCT issue-464 274 25 2015 2015 NUM issue-464 274 26 edition edition NOUN issue-464 274 27 . . PUNCT issue-464 275 1 retrieved retrieve VERB issue-464 275 2 from from ADP issue-464 275 3 : : PUNCT issue-464 275 4 https://www.ifac.org/publications-resources/2015-handbook-international-quality-controlauditing-review-other https://www.ifac.org/publications-resources/2015-handbook-international-quality-controlauditing-review-other PROPN issue-464 275 5 international international PROPN issue-464 275 6 federation federation PROPN issue-464 275 7 of of ADP issue-464 275 8 accountants accountant NOUN issue-464 275 9 ( ( PUNCT issue-464 275 10 ifac ifac NOUN issue-464 275 11 / / SYM issue-464 275 12 iaasb iaasb NOUN issue-464 275 13 ) ) PUNCT issue-464 275 14 ( ( PUNCT issue-464 275 15 2016 2016 NUM issue-464 275 16 - - SYM issue-464 275 17 2017 2017 NUM issue-464 275 18 ) ) PUNCT issue-464 275 19 . . PUNCT issue-464 276 1 handbook handbook NOUN issue-464 276 2 of of ADP issue-464 276 3 international international ADJ issue-464 276 4 quality quality NOUN issue-464 276 5 control control NOUN issue-464 276 6 , , PUNCT issue-464 276 7 auditing auditing NOUN issue-464 276 8 , , PUNCT issue-464 276 9 review review NOUN issue-464 276 10 , , PUNCT issue-464 276 11 other other ADJ issue-464 276 12 assurance assurance NOUN issue-464 276 13 , , PUNCT issue-464 276 14 and and CCONJ issue-464 276 15 related related ADJ issue-464 276 16 services service NOUN issue-464 276 17 pronouncements pronouncement NOUN issue-464 276 18 , , PUNCT issue-464 276 19 volume volume NOUN issue-464 276 20 i i PRON issue-464 276 21 , , PUNCT issue-464 276 22 2016 2016 NUM issue-464 276 23 - - SYM issue-464 276 24 2017 2017 NUM issue-464 276 25 edition edition NOUN issue-464 276 26 . . PUNCT issue-464 277 1 retrieved retrieve VERB issue-464 277 2 from from ADP issue-464 277 3 : : PUNCT issue-464 277 4 https://www.ifac.org/publications-resources/2016-2017-handbook-international-quality-control-auditingreview-other https://www.ifac.org/publications-resources/2016-2017-handbook-international-quality-control-auditingreview-other PROPN issue-464 277 5 international international PROPN issue-464 277 6 federation federation PROPN issue-464 277 7 of of ADP issue-464 277 8 accountants accountant NOUN issue-464 277 9 ( ( PUNCT issue-464 277 10 ifac ifac NOUN issue-464 277 11 / / SYM issue-464 277 12 iaasb iaasb NOUN issue-464 277 13 ) ) PUNCT issue-464 277 14 ( ( PUNCT issue-464 277 15 2016 2016 NUM issue-464 277 16 - - SYM issue-464 277 17 2017 2017 NUM issue-464 277 18 ) ) PUNCT issue-464 277 19 . . PUNCT issue-464 278 1 handbook handbook NOUN issue-464 278 2 of of ADP issue-464 278 3 international international ADJ issue-464 278 4 quality quality NOUN issue-464 278 5 control control NOUN issue-464 278 6 , , PUNCT issue-464 278 7 auditing auditing NOUN issue-464 278 8 , , PUNCT issue-464 278 9 review review NOUN issue-464 278 10 , , PUNCT issue-464 278 11 other other ADJ issue-464 278 12 assurance assurance NOUN issue-464 278 13 , , PUNCT issue-464 278 14 and and CCONJ issue-464 278 15 related related ADJ issue-464 278 16 services service NOUN issue-464 278 17 pronouncements pronouncement NOUN issue-464 278 18 , , PUNCT issue-464 278 19 volume volume NOUN issue-464 278 20 ii ii PROPN issue-464 278 21 , , PUNCT issue-464 278 22 2016 2016 NUM issue-464 278 23 - - SYM issue-464 278 24 2017 2017 NUM issue-464 278 25 edition edition NOUN issue-464 278 26 . . PUNCT issue-464 279 1 retrieved retrieve VERB issue-464 279 2 from from ADP issue-464 279 3 : : PUNCT issue-464 279 4 https://www.ifac.org/publications-resources/2016-2017-handbook-international-quality-control-auditingreview-other https://www.ifac.org/publications-resources/2016-2017-handbook-international-quality-control-auditingreview-other PROPN issue-464 279 5 international international PROPN issue-464 279 6 federation federation PROPN issue-464 279 7 of of ADP issue-464 279 8 accountants accountant NOUN issue-464 279 9 ( ( PUNCT issue-464 279 10 ifac ifac NOUN issue-464 279 11 / / SYM issue-464 279 12 iaasb iaasb NOUN issue-464 279 13 ) ) PUNCT issue-464 279 14 ( ( PUNCT issue-464 279 15 2016 2016 NUM issue-464 279 16 - - SYM issue-464 279 17 2017 2017 NUM issue-464 279 18 ) ) PUNCT issue-464 279 19 . . PUNCT issue-464 280 1 supplement supplement NOUN issue-464 280 2 to to ADP issue-464 280 3 the the DET issue-464 280 4 handbook handbook NOUN issue-464 280 5 of of ADP issue-464 280 6 international international ADJ issue-464 280 7 quality quality NOUN issue-464 280 8 control control NOUN issue-464 280 9 , , PUNCT issue-464 280 10 auditing auditing NOUN issue-464 280 11 , , PUNCT issue-464 280 12 review review NOUN issue-464 280 13 , , PUNCT issue-464 280 14 other other ADJ issue-464 280 15 assurance assurance NOUN issue-464 280 16 , , PUNCT issue-464 280 17 and and CCONJ issue-464 280 18 related related ADJ issue-464 280 19 services service NOUN issue-464 280 20 pronouncements pronouncement NOUN issue-464 280 21 , , PUNCT issue-464 280 22 volume volume NOUN issue-464 280 23 iii iii PROPN issue-464 280 24 , , PUNCT issue-464 280 25 2016 2016 NUM issue-464 280 26 - - SYM issue-464 280 27 2017 2017 NUM issue-464 280 28 edition edition NOUN issue-464 280 29 . . PUNCT issue-464 281 1 retrieved retrieve VERB issue-464 281 2 from from ADP issue-464 281 3 : : PUNCT issue-464 281 4 https://www.ifac.org/publications-resources/2016-2017-handbook-internationalquality-control-auditing-review-other https://www.ifac.org/publications-resources/2016-2017-handbook-internationalquality-control-auditing-review-other PROPN issue-464 281 5 ittonen ittonen PROPN issue-464 281 6 k. k. PROPN issue-464 281 7 ( ( PUNCT issue-464 281 8 2010 2010 NUM issue-464 281 9 ) ) PUNCT issue-464 281 10 . . PUNCT issue-464 282 1 a a DET issue-464 282 2 theoretical theoretical ADJ issue-464 282 3 examination examination NOUN issue-464 282 4 of of ADP issue-464 282 5 the the DET issue-464 282 6 role role NOUN issue-464 282 7 of of ADP issue-464 282 8 auditing auditing NOUN issue-464 282 9 and and CCONJ issue-464 282 10 the the DET issue-464 282 11 relevance relevance NOUN issue-464 282 12 of of ADP issue-464 282 13 audit audit NOUN issue-464 282 14 reports report NOUN issue-464 282 15 . . PUNCT issue-464 283 1 vaasa vaasa PROPN issue-464 283 2 . . PROPN issue-464 284 1 janković janković PROPN issue-464 284 2 s. s. PROPN issue-464 284 3 & & CCONJ issue-464 284 4 krivačić krivačić PROPN issue-464 284 5 d. d. PROPN issue-464 284 6 ( ( PUNCT issue-464 284 7 2014 2014 NUM issue-464 284 8 ) ) PUNCT issue-464 284 9 . . PUNCT issue-464 285 1 he he PRON issue-464 285 2 assurance assurance NOUN issue-464 285 3 of of ADP issue-464 285 4 sustainability sustainability NOUN issue-464 285 5 reporting reporting NOUN issue-464 285 6 of of ADP issue-464 285 7 hotel hotel NOUN issue-464 285 8 companies company NOUN issue-464 285 9 . . PUNCT issue-464 286 1 tourism tourism NOUN issue-464 286 2 and and CCONJ issue-464 286 3 hospitality hospitality NOUN issue-464 286 4 industry industry NOUN issue-464 286 5 2014 2014 NUM issue-464 286 6 . . PUNCT issue-464 287 1 congress congress PROPN issue-464 287 2 proceedings proceeding NOUN issue-464 287 3 . . PUNCT issue-464 288 1 trends trend NOUN issue-464 288 2 in in ADP issue-464 288 3 tourism tourism NOUN issue-464 288 4 and and CCONJ issue-464 288 5 hospitality hospitality NOUN issue-464 288 6 industry industry NOUN issue-464 288 7 , , PUNCT issue-464 288 8 51 51 NUM issue-464 288 9 - - SYM issue-464 288 10 69 69 NUM issue-464 288 11 . . PUNCT issue-464 288 12 retrieved retrieve VERB issue-464 288 13 from from ADP issue-464 288 14 : : PUNCT issue-464 288 15 http://www.fthm.uniri.hr/files/kongresi/thi/papers/2014/thi_may2014_51to69.pdf http://www.fthm.uniri.hr/files/kongresi/thi/papers/2014/thi_may2014_51to69.pdf NOUN issue-464 288 16 malyshkin malyshkin PROPN issue-464 288 17 o.i o.i PROPN issue-464 288 18 . . PUNCT issue-464 289 1 ( ( PUNCT issue-464 289 2 2015 2015 NUM issue-464 289 3 ) ) PUNCT issue-464 289 4 . . PUNCT issue-464 290 1 audyt audyt PROPN issue-464 290 2 podatkiv podatkiv PROPN issue-464 290 3 : : PUNCT issue-464 290 4 konstruktsiya konstruktsiya PROPN issue-464 290 5 na na X issue-464 290 6 maybutnye maybutnye PROPN issue-464 291 1 [ [ X issue-464 291 2 audit audit NOUN issue-464 291 3 of of ADP issue-464 291 4 taxes taxis NOUN issue-464 291 5 : : PUNCT issue-464 291 6 design design NOUN issue-464 291 7 for for ADP issue-464 291 8 the the DET issue-464 291 9 future future NOUN issue-464 291 10 ] ] PUNCT issue-464 291 11 . . PUNCT issue-464 292 1 ekonomika ekonomika PROPN issue-464 292 2 : : PUNCT issue-464 292 3 realiyi realiyi PROPN issue-464 292 4 chasu chasu PROPN issue-464 292 5 – – PUNCT issue-464 292 6 economy economy NOUN issue-464 292 7 : : PUNCT issue-464 292 8 realities reality NOUN issue-464 292 9 of of ADP issue-464 292 10 time time NOUN issue-464 292 11 , , PUNCT issue-464 292 12 1(17 1(17 NUM issue-464 292 13 ): ): PUNCT issue-464 292 14 208 208 NUM issue-464 292 15 - - SYM issue-464 292 16 213 213 NUM issue-464 292 17 . . PUNCT issue-464 293 1 retrieved retrieve VERB issue-464 293 2 from from ADP issue-464 293 3 : : PUNCT issue-464 293 4 http://economics.opu.ua/ http://economics.opu.ua/ PROPN issue-464 293 5 files file NOUN issue-464 293 6 / / SYM issue-464 293 7 archive/ archive/ NUM issue-464 293 8 2015 2015 NUM issue-464 293 9 / / SYM issue-464 293 10 no1/208 no1/208 NOUN issue-464 293 11 - - PUNCT issue-464 293 12 213.pdf 213.pdf PROPN issue-464 293 13 ( ( PUNCT issue-464 293 14 in in ADP issue-464 293 15 ukrainian ukrainian ADJ issue-464 293 16 ) ) PUNCT issue-464 293 17 mezhdunarodnyye mezhdunarodnyye NOUN issue-464 293 18 standarty standarty NOUN issue-464 293 19 audita audita PROPN issue-464 294 1 i i PRON issue-464 294 2 kodeks kodek VERB issue-464 294 3 etiki etiki PROPN issue-464 294 4 professionalnykh professionalnykh PROPN issue-464 294 5 bukhgalterov bukhgalterov PROPN issue-464 294 6 . . PUNCT issue-464 295 1 [ [ X issue-464 295 2 international international ADJ issue-464 295 3 standards standard NOUN issue-464 295 4 on on ADP issue-464 295 5 auditing auditing NOUN issue-464 295 6 & & CCONJ issue-464 295 7 ifac ifac NOUN issue-464 295 8 of of ADP issue-464 295 9 ethics ethic NOUN issue-464 295 10 . . PUNCT issue-464 296 1 1999 1999 NUM issue-464 296 2 ] ] PUNCT issue-464 296 3 ( ( PUNCT issue-464 296 4 2000 2000 NUM issue-464 296 5 ) ) PUNCT issue-464 296 6 . . PUNCT issue-464 297 1 moscow moscow PROPN issue-464 297 2 . . PUNCT issue-464 298 1 ( ( PUNCT issue-464 298 2 in in ADP issue-464 298 3 russian russian ADJ issue-464 298 4 ) ) PUNCT issue-464 298 5 mfb mfb PROPN issue-464 298 6 2001 2001 NUM issue-464 298 7 . . PUNCT issue-464 299 1 standarty standarty PROPN issue-464 299 2 audytu audytu PROPN issue-464 299 3 ta ta AUX issue-464 299 4 etyky etyky VERB issue-464 299 5 . . PUNCT issue-464 300 1 [ [ X issue-464 300 2 ifac ifac NOUN issue-464 300 3 2001 2001 NUM issue-464 300 4 . . PUNCT issue-464 301 1 standards standard NOUN issue-464 301 2 for for ADP issue-464 301 3 auditing auditing NOUN issue-464 301 4 and and CCONJ issue-464 301 5 ethics ethic NOUN issue-464 301 6 ] ] PUNCT issue-464 301 7 ( ( PUNCT issue-464 301 8 2003 2003 NUM issue-464 301 9 ) ) PUNCT issue-464 301 10 . . PUNCT issue-464 302 1 kyiv kyiv ADJ issue-464 302 2 : : PUNCT issue-464 302 3 parytet parytet NOUN issue-464 302 4 - - PUNCT issue-464 302 5 inform inform NOUN issue-464 302 6 . . PUNCT issue-464 303 1 ( ( PUNCT issue-464 303 2 in in ADP issue-464 303 3 russian russian NOUN issue-464 303 4 ) ) PUNCT issue-464 303 5 o`reilly o`reilly ADV issue-464 303 6 v.m v.m PROPN issue-464 303 7 . . PROPN issue-464 303 8 , , PUNCT issue-464 303 9 hirsh hirsh PROPN issue-464 303 10 m.b m.b PROPN issue-464 303 11 . . PROPN issue-464 303 12 , , PUNCT issue-464 303 13 defliese defliese ADJ issue-464 303 14 ph.l ph.l NOUN issue-464 303 15 . . PUNCT issue-464 304 1 & & CCONJ issue-464 304 2 jaenicke jaenicke PROPN issue-464 304 3 h.r h.r PROPN issue-464 304 4 . . PROPN issue-464 304 5 ( ( PUNCT issue-464 304 6 1997 1997 NUM issue-464 304 7 ) ) PUNCT issue-464 304 8 . . PUNCT issue-464 305 1 montgomery`s montgomery`s PROPN issue-464 306 1 auditing auditing NOUN issue-464 306 2 , , PUNCT issue-464 306 3 11th 11th ADJ issue-464 306 4 ed ed NOUN issue-464 306 5 . . PROPN issue-464 306 6 , , PUNCT issue-464 306 7 trans trans PROPN issue-464 306 8 . . PROPN issue-464 306 9 ya.v ya.v PROPN issue-464 306 10 . . PUNCT issue-464 307 1 sokolov sokolov PROPN issue-464 307 2 & & CCONJ issue-464 307 3 s.m s.m PROPN issue-464 307 4 . . PROPN issue-464 307 5 bychkova bychkova PROPN issue-464 307 6 . . PUNCT issue-464 308 1 moscow moscow PROPN issue-464 308 2 : : PUNCT issue-464 308 3 audit audit NOUN issue-464 308 4 , , PUNCT issue-464 308 5 unity unity NOUN issue-464 308 6 . . PUNCT issue-464 309 1 ( ( PUNCT issue-464 309 2 in in ADP issue-464 309 3 russian russian PROPN issue-464 309 4 ) ) PUNCT issue-464 309 5 pankova pankova PROPN issue-464 310 1 s.v s.v PROPN issue-464 310 2 . . PROPN issue-464 311 1 ( ( PUNCT issue-464 311 2 2013 2013 NUM issue-464 311 3 ) ) PUNCT issue-464 311 4 . . PUNCT issue-464 312 1 o o NOUN issue-464 312 2 ponyatii ponyatii NOUN issue-464 312 3 « « PUNCT issue-464 312 4 uverennost uverennost ADJ issue-464 312 5 » » PUNCT issue-464 312 6 v v ADJ issue-464 312 7 auditorskoy auditorskoy PROPN issue-464 312 8 deyatelnosti deyatelnosti NOUN issue-464 312 9 i i PRON issue-464 312 10 klassifikatsii klassifikatsii VERB issue-464 312 11 auditorskikh auditorskikh ADV issue-464 312 12 uslug uslug ADP issue-464 312 13 [ [ X issue-464 312 14 on on ADP issue-464 312 15 the the DET issue-464 312 16 notion notion NOUN issue-464 312 17 of of ADP issue-464 312 18 " " PUNCT issue-464 312 19 confidence confidence NOUN issue-464 312 20 " " PUNCT issue-464 312 21 in in ADP issue-464 312 22 auditing auditing NOUN issue-464 312 23 and and CCONJ issue-464 312 24 the the DET issue-464 312 25 classification classification NOUN issue-464 312 26 of of ADP issue-464 312 27 audit audit NOUN issue-464 312 28 services service NOUN issue-464 312 29 ] ] PUNCT issue-464 312 30 . . PUNCT issue-464 313 1 mezhdunarodnyy mezhdunarodnyy PROPN issue-464 313 2 bukhgalterskiy bukhgalterskiy PROPN issue-464 313 3 uchet uchet ADV issue-464 313 4 – – PUNCT issue-464 313 5 international international ADJ issue-464 313 6 accounting accounting NOUN issue-464 313 7 , , PUNCT issue-464 313 8 34(280 34(280 NUM issue-464 313 9 ) ) PUNCT issue-464 313 10 , , PUNCT issue-464 313 11 27 27 NUM issue-464 313 12 - - SYM issue-464 313 13 33 33 NUM issue-464 313 14 . . PUNCT issue-464 314 1 ( ( PUNCT issue-464 314 2 in in ADP issue-464 314 3 russian russian PROPN issue-464 314 4 ) ) PUNCT issue-464 314 5 petryk petryk PROPN issue-464 314 6 o.a o.a PROPN issue-464 314 7 . . PROPN issue-464 314 8 , , PUNCT issue-464 314 9 davydov davydov PROPN issue-464 314 10 h.m h.m PROPN issue-464 314 11 . . PROPN issue-464 314 12 , , PUNCT issue-464 314 13 redko redko VERB issue-464 314 14 o.yu o.yu PROPN issue-464 314 15 . . PROPN issue-464 314 16 , , PUNCT issue-464 314 17 shevchuk shevchuk PROPN issue-464 314 18 v.o v.o PROPN issue-464 314 19 . . PROPN issue-464 314 20 , , PUNCT issue-464 314 21 zotov zotov PROPN issue-464 314 22 v.o v.o PROPN issue-464 314 23 . . PROPN issue-464 314 24 , , PUNCT issue-464 314 25 sviderskyi sviderskyi PROPN issue-464 314 26 d.e d.e PROPN issue-464 314 27 . . PROPN issue-464 314 28 & & CCONJ issue-464 314 29 et et PROPN issue-464 314 30 al al PROPN issue-464 314 31 ( ( PUNCT issue-464 314 32 2012 2012 NUM issue-464 314 33 ) ) PUNCT issue-464 314 34 . . PUNCT issue-464 315 1 audyt audyt PROPN issue-464 315 2 opodatkuvannya opodatkuvannya PROPN issue-464 315 3 pidpryyemstv pidpryyemstv PROPN issue-464 315 4 : : PUNCT issue-464 315 5 navchalnyy navchalnyy PROPN issue-464 315 6 posibnyk posibnyk VERB issue-464 315 7 / / PUNCT issue-464 316 1 [ [ X issue-464 316 2 audit audit NOUN issue-464 316 3 of of ADP issue-464 316 4 taxation taxation NOUN issue-464 316 5 of of ADP issue-464 316 6 enterprises enterprise NOUN issue-464 316 7 : : PUNCT issue-464 316 8 textbook textbook NOUN issue-464 316 9 ] ] PUNCT issue-464 316 10 . . PUNCT issue-464 317 1 o.a o.a PROPN issue-464 317 2 . . PROPN issue-464 317 3 petryk petryk PROPN issue-464 317 4 ( ( PUNCT issue-464 317 5 ed ed NOUN issue-464 317 6 . . PUNCT issue-464 317 7 ) ) PUNCT issue-464 317 8 . . PUNCT issue-464 318 1 kyiv kyiv ADJ issue-464 318 2 : : PUNCT issue-464 318 3 « « PUNCT issue-464 318 4 akademia akademia ADJ issue-464 318 5 finansovoho finansovoho PROPN issue-464 318 6 upravlinnya upravlinnya PROPN issue-464 318 7 » » X issue-464 318 8 . . PUNCT issue-464 319 1 ( ( PUNCT issue-464 319 2 in in ADP issue-464 319 3 ukrainian ukrainian ADJ issue-464 319 4 ) ) PUNCT issue-464 319 5 proskurina proskurina PROPN issue-464 319 6 n.m n.m PROPN issue-464 319 7 . . PROPN issue-464 319 8 ( ( PUNCT issue-464 319 9 2014 2014 NUM issue-464 319 10 ) ) PUNCT issue-464 319 11 audyt audyt PROPN issue-464 319 12 dotrymannya dotrymannya PROPN issue-464 319 13 pryntsypu pryntsypu PROPN issue-464 319 14 bezperervnosti bezperervnosti VERB issue-464 319 15 yak yak NOUN issue-464 319 16 perspektyvnyy perspektyvnyy PROPN issue-464 319 17 napryamok napryamok PROPN issue-464 319 18 rozvytku rozvytku PROPN issue-464 319 19 audytu audytu PROPN issue-464 320 1 [ [ X issue-464 320 2 audit audit NOUN issue-464 320 3 of of ADP issue-464 320 4 compliance compliance NOUN issue-464 320 5 with with ADP issue-464 320 6 the the DET issue-464 320 7 principle principle NOUN issue-464 320 8 of of ADP issue-464 320 9 continuity continuity NOUN issue-464 320 10 as as ADP issue-464 320 11 a a DET issue-464 320 12 perspective perspective ADJ issue-464 320 13 direction direction NOUN issue-464 320 14 of of ADP issue-464 320 15 audit audit NOUN issue-464 320 16 development development NOUN issue-464 320 17 ] ] PUNCT issue-464 320 18 . . PUNCT issue-464 321 1 visnyk visnyk PROPN issue-464 321 2 lvivskoyi lvivskoyi PROPN issue-464 321 3 komertsiynoyi komertsiynoyi PROPN issue-464 321 4 akademiyi akademiyi PROPN issue-464 321 5 . . PUNCT issue-464 322 1 seriya seriya NOUN issue-464 322 2 : : PUNCT issue-464 322 3 ekonomichna ekonomichna VERB issue-464 322 4 . . PUNCT issue-464 323 1 – – PUNCT issue-464 323 2 visnyk visnyk ADV issue-464 323 3 of of ADP issue-464 323 4 the the DET issue-464 323 5 lviv lviv PROPN issue-464 323 6 commercial commercial PROPN issue-464 323 7 academy academy PROPN issue-464 323 8 . . PUNCT issue-464 324 1 series series PROPN issue-464 324 2 : : PUNCT issue-464 324 3 economical economical ADJ issue-464 324 4 , , PUNCT issue-464 324 5 44 44 NUM issue-464 324 6 , , PUNCT issue-464 324 7 144 144 NUM issue-464 324 8 - - SYM issue-464 324 9 147 147 NUM issue-464 324 10 . . PUNCT issue-464 325 1 ( ( PUNCT issue-464 325 2 in in ADP issue-464 325 3 ukrainian ukrainian ADJ issue-464 325 4 ) ) PUNCT issue-464 325 5 samchynska samchynska NOUN issue-464 325 6 ya.b ya.b NUM issue-464 325 7 . . PUNCT issue-464 326 1 ( ( PUNCT issue-464 326 2 2012 2012 NUM issue-464 326 3 ) ) PUNCT issue-464 326 4 . . PUNCT issue-464 327 1 informatsiyno informatsiyno ADJ issue-464 327 2 - - PUNCT issue-464 327 3 normatyvne normatyvne ADV issue-464 327 4 zabezpechennya zabezpechennya PROPN issue-464 327 5 suputnikh suputnikh PROPN issue-464 327 6 posluh posluh PROPN issue-464 327 7 z z PROPN issue-464 327 8 vykonannya vykonannya PROPN issue-464 327 9 pohodzhenykh pohodzhenykh NOUN issue-464 327 10 protsedur protsedur NOUN issue-464 328 1 [ [ X issue-464 328 2 information information NOUN issue-464 328 3 and and CCONJ issue-464 328 4 regulatory regulatory ADJ issue-464 328 5 support support NOUN issue-464 328 6 of of ADP issue-464 328 7 related related ADJ issue-464 328 8 services service NOUN issue-464 328 9 for for ADP issue-464 328 10 the the DET issue-464 328 11 implementation implementation NOUN issue-464 328 12 of of ADP issue-464 328 13 agreed agree VERB issue-464 328 14 procedures procedure NOUN issue-464 328 15 ] ] PUNCT issue-464 328 16 . . PUNCT issue-464 329 1 visnyk visnyk ADJ issue-464 329 2 khmelnytskoho khmelnytskoho NOUN issue-464 329 3 natsionalnoho natsionalnoho NOUN issue-464 329 4 universytetu universytetu VERB issue-464 329 5 – – PUNCT issue-464 329 6 bulletin bulletin NOUN issue-464 329 7 of of ADP issue-464 329 8 the the DET issue-464 329 9 khmelnitsky khmelnitsky PROPN issue-464 329 10 national national PROPN issue-464 329 11 university university PROPN issue-464 329 12 , , PUNCT issue-464 329 13 2 2 NUM issue-464 329 14 , , PUNCT issue-464 329 15 1 1 NUM issue-464 329 16 , , PUNCT issue-464 329 17 96 96 NUM issue-464 329 18 - - SYM issue-464 329 19 99 99 NUM issue-464 329 20 . . PUNCT issue-464 330 1 ( ( PUNCT issue-464 330 2 in in ADP issue-464 330 3 ukrainian ukrainian ADJ issue-464 330 4 ) ) PUNCT issue-464 330 5 simnett simnett PROPN issue-464 330 6 r. r. PROPN issue-464 330 7 , , PUNCT issue-464 330 8 nugent nugent PROPN issue-464 330 9 m. m. PROPN issue-464 330 10 & & CCONJ issue-464 330 11 huggins huggins PROPN issue-464 330 12 a. a. PROPN issue-464 330 13 l. l. PROPN issue-464 330 14 ( ( PUNCT issue-464 330 15 2009 2009 NUM issue-464 330 16 ) ) PUNCT issue-464 330 17 . . PUNCT issue-464 331 1 developing develop VERB issue-464 331 2 an an DET issue-464 331 3 international international ADJ issue-464 331 4 assurance assurance NOUN issue-464 331 5 standard standard NOUN issue-464 331 6 on on ADP issue-464 331 7 greenhouse greenhouse NOUN issue-464 331 8 gas gas NOUN issue-464 331 9 statements statement NOUN issue-464 331 10 . . PUNCT issue-464 332 1 accounting accounting NOUN issue-464 332 2 horizons horizon NOUN issue-464 332 3 . . PUNCT issue-464 333 1 american american PROPN issue-464 333 2 accounting accounting PROPN issue-464 333 3 association association PROPN issue-464 333 4 , , PUNCT issue-464 333 5 vol vol NOUN issue-464 333 6 . . PROPN issue-464 333 7 23 23 NUM issue-464 333 8 , , PUNCT issue-464 333 9 no no INTJ issue-464 333 10 . . NOUN issue-464 333 11 4 4 NUM issue-464 333 12 , , PUNCT issue-464 333 13 347 347 NUM issue-464 333 14 - - SYM issue-464 333 15 363 363 NUM issue-464 333 16 . . PUNCT issue-464 333 17 retrieved retrieve VERB issue-464 333 18 from from ADP issue-464 333 19 : : PUNCT issue-464 333 20 http://dx.doi.org/10.2308/acch.2009.23.4.347 http://dx.doi.org/10.2308/acch.2009.23.4.347 PROPN issue-464 333 21 soltani soltani PROPN issue-464 333 22 b. b. PROPN issue-464 333 23 ( ( PUNCT issue-464 333 24 2007 2007 NUM issue-464 333 25 ) ) PUNCT issue-464 333 26 . . PUNCT issue-464 334 1 auditing auditing NOUN issue-464 334 2 : : PUNCT issue-464 334 3 an an DET issue-464 334 4 international international ADJ issue-464 334 5 approach approach NOUN issue-464 334 6 . . PUNCT issue-464 335 1 financial financial ADJ issue-464 335 2 times times PROPN issue-464 335 3 press press PROPN issue-464 335 4 . . PUNCT issue-464 336 1 sonnerfeldt sonnerfeldt PROPN issue-464 336 2 a. a. PROPN issue-464 336 3 ( ( PUNCT issue-464 336 4 2014 2014 NUM issue-464 336 5 ) ) PUNCT issue-464 336 6 . . PUNCT issue-464 337 1 regulating regulate VERB issue-464 337 2 third third ADJ issue-464 337 3 party party NOUN issue-464 337 4 assurance assurance NOUN issue-464 337 5 engagements engagement NOUN issue-464 337 6 on on ADP issue-464 337 7 sustainability sustainability NOUN issue-464 337 8 reports report NOUN issue-464 337 9 in in ADP issue-464 337 10 sweden sweden PROPN issue-464 337 11 – – PUNCT issue-464 337 12 issues issue NOUN issue-464 337 13 and and CCONJ issue-464 337 14 challenges challenge NOUN issue-464 337 15 . . PUNCT issue-464 338 1 european european ADJ issue-464 338 2 company company PROPN issue-464 338 3 law law NOUN issue-464 338 4 , , PUNCT issue-464 338 5 volume volume NOUN issue-464 338 6 11 11 NUM issue-464 338 7 ( ( PUNCT issue-464 338 8 2014 2014 NUM issue-464 338 9 ) ) PUNCT issue-464 338 10 / / SYM issue-464 338 11 issue issue NOUN issue-464 338 12 2 2 NUM issue-464 338 13 ; ; PUNCT issue-464 338 14 university university NOUN issue-464 338 15 of of ADP issue-464 338 16 oslo oslo PROPN issue-464 338 17 faculty faculty PROPN issue-464 338 18 of of ADP issue-464 338 19 law law NOUN issue-464 338 20 research research NOUN issue-464 338 21 paper paper NOUN issue-464 338 22 no no INTJ issue-464 338 23 . . NOUN issue-464 338 24 2014 2014 NUM issue-464 338 25 - - SYM issue-464 338 26 30 30 NUM issue-464 338 27 . . PUNCT issue-464 338 28 retrieved retrieve VERB issue-464 338 29 from from ADP issue-464 338 30 : : PUNCT issue-464 338 31 http://dx.doi.org/10.2139/ssrn.2471522 http://dx.doi.org/10.2139/ssrn.2471522 PUNCT