id	sid	tid	token	lemma	pos
issue-531	1	1	baltic	baltic	PROPN
issue-531	1	2	journal	journal	PROPN
issue-531	1	3	of	of	ADP
issue-531	1	4	economic	economic	ADJ
issue-531	1	5	studies	study	NOUN
issue-531	1	6	31	31	NUM
issue-531	1	7	vol	vol	NOUN
issue-531	1	8	.	.	PROPN
issue-531	2	1	4	4	NUM
issue-531	2	2	,	,	PUNCT
issue-531	2	3	no	no	INTJ
issue-531	2	4	.	.	NOUN
issue-531	2	5	5	5	NUM
issue-531	2	6	,	,	PUNCT
issue-531	2	7	2018	2018	NUM
issue-531	2	8	corresponding	correspond	VERB
issue-531	2	9	author	author	NOUN
issue-531	2	10	:	:	PUNCT
issue-531	2	11	1	1	NUM
issue-531	2	12	kharkiv	kharkiv	PROPN
issue-531	2	13	research	research	PROPN
issue-531	2	14	institute	institute	PROPN
issue-531	2	15	of	of	ADP
issue-531	2	16	forensic	forensic	ADJ
issue-531	2	17	examinations	examination	NOUN
issue-531	2	18	,	,	PUNCT
issue-531	2	19	ukraine	ukraine	NOUN
issue-531	2	20	.	.	PUNCT
issue-531	3	1	2	2	NUM
issue-531	3	2	kharkiv	kharkiv	PROPN
issue-531	3	3	national	national	PROPN
issue-531	3	4	university	university	PROPN
issue-531	3	5	of	of	ADP
issue-531	3	6	internal	internal	PROPN
issue-531	3	7	affairs	affairs	PROPN
issue-531	3	8	,	,	PUNCT
issue-531	3	9	ukraine	ukraine	NOUN
issue-531	3	10	.	.	PUNCT
issue-531	4	1	3	3	NUM
issue-531	4	2	kharkiv	kharkiv	PROPN
issue-531	4	3	national	national	PROPN
issue-531	4	4	university	university	PROPN
issue-531	4	5	of	of	ADP
issue-531	4	6	internal	internal	PROPN
issue-531	4	7	affairs	affairs	PROPN
issue-531	4	8	,	,	PUNCT
issue-531	4	9	ukraine	ukraine	NOUN
issue-531	4	10	.	.	PUNCT
issue-531	5	1	doi	doi	NOUN
issue-531	5	2	:	:	PUNCT
issue-531	5	3	https://doi.org/10.30525/2256-0742/2018-4-5-31-35	https://doi.org/10.30525/2256-0742/2018-4-5-31-35	NOUN
issue-531	5	4	audit	audit	NOUN
issue-531	5	5	as	as	ADP
issue-531	5	6	a	a	DET
issue-531	5	7	form	form	NOUN
issue-531	5	8	of	of	ADP
issue-531	5	9	control	control	NOUN
issue-531	5	10	of	of	ADP
issue-531	5	11	the	the	DET
issue-531	5	12	state	state	NOUN
issue-531	5	13	financial	financial	ADJ
issue-531	5	14	inspection	inspection	NOUN
issue-531	5	15	of	of	ADP
issue-531	5	16	ukraine	ukraine	PROPN
issue-531	5	17	ihor	ihor	PROPN
issue-531	5	18	bohdaniuk1	bohdaniuk1	PROPN
issue-531	5	19	,	,	PUNCT
issue-531	5	20	vladyslav	vladyslav	NOUN
issue-531	5	21	kolisnichenko2	kolisnichenko2	PROPN
issue-531	5	22	,	,	PUNCT
issue-531	5	23	olena	olena	PROPN
issue-531	5	24	ustymenko3	ustymenko3	PROPN
issue-531	5	25	abstract	abstract	NOUN
issue-531	5	26	.	.	PUNCT
issue-531	6	1	the	the	DET
issue-531	6	2	aim	aim	NOUN
issue-531	6	3	of	of	ADP
issue-531	6	4	the	the	DET
issue-531	6	5	article	article	NOUN
issue-531	6	6	is	be	AUX
issue-531	6	7	to	to	PART
issue-531	6	8	review	review	VERB
issue-531	6	9	the	the	DET
issue-531	6	10	audit	audit	NOUN
issue-531	6	11	as	as	ADP
issue-531	6	12	a	a	DET
issue-531	6	13	form	form	NOUN
issue-531	6	14	of	of	ADP
issue-531	6	15	control	control	NOUN
issue-531	6	16	of	of	ADP
issue-531	6	17	the	the	DET
issue-531	6	18	state	state	NOUN
issue-531	6	19	financial	financial	ADJ
issue-531	6	20	inspection	inspection	NOUN
issue-531	6	21	of	of	ADP
issue-531	6	22	ukraine	ukraine	NOUN
issue-531	6	23	and	and	CCONJ
issue-531	6	24	to	to	PART
issue-531	6	25	analyse	analyse	VERB
issue-531	6	26	its	its	PRON
issue-531	6	27	forms	form	NOUN
issue-531	6	28	and	and	CCONJ
issue-531	6	29	types	type	NOUN
issue-531	6	30	.	.	PUNCT
issue-531	7	1	the	the	DET
issue-531	7	2	subject	subject	NOUN
issue-531	7	3	of	of	ADP
issue-531	7	4	the	the	DET
issue-531	7	5	study	study	NOUN
issue-531	7	6	is	be	AUX
issue-531	7	7	the	the	DET
issue-531	7	8	audit	audit	NOUN
issue-531	7	9	as	as	ADP
issue-531	7	10	a	a	DET
issue-531	7	11	form	form	NOUN
issue-531	7	12	of	of	ADP
issue-531	7	13	control	control	NOUN
issue-531	7	14	of	of	ADP
issue-531	7	15	the	the	DET
issue-531	7	16	state	state	NOUN
issue-531	7	17	financial	financial	ADJ
issue-531	7	18	inspection	inspection	NOUN
issue-531	7	19	of	of	ADP
issue-531	7	20	ukraine	ukraine	PROPN
issue-531	7	21	.	.	PUNCT
issue-531	8	1	research	research	NOUN
issue-531	8	2	methodology	methodology	NOUN
issue-531	8	3	.	.	PUNCT
issue-531	9	1	the	the	DET
issue-531	9	2	research	research	NOUN
issue-531	9	3	is	be	AUX
issue-531	9	4	based	base	VERB
issue-531	9	5	on	on	ADP
issue-531	9	6	the	the	DET
issue-531	9	7	use	use	NOUN
issue-531	9	8	of	of	ADP
issue-531	9	9	general	general	ADJ
issue-531	9	10	scientific	scientific	ADJ
issue-531	9	11	and	and	CCONJ
issue-531	9	12	specialscientific	specialscientific	ADJ
issue-531	9	13	methods	method	NOUN
issue-531	9	14	and	and	CCONJ
issue-531	9	15	techniques	technique	NOUN
issue-531	9	16	of	of	ADP
issue-531	9	17	scientific	scientific	ADJ
issue-531	9	18	knowledge	knowledge	NOUN
issue-531	9	19	.	.	PUNCT
issue-531	10	1	the	the	DET
issue-531	10	2	dialectical	dialectical	ADJ
issue-531	10	3	method	method	NOUN
issue-531	10	4	made	make	VERB
issue-531	10	5	it	it	PRON
issue-531	10	6	possible	possible	ADJ
issue-531	10	7	to	to	PART
issue-531	10	8	investigate	investigate	VERB
issue-531	10	9	the	the	DET
issue-531	10	10	definition	definition	NOUN
issue-531	10	11	of	of	ADP
issue-531	10	12	the	the	DET
issue-531	10	13	audit	audit	NOUN
issue-531	10	14	as	as	ADP
issue-531	10	15	a	a	DET
issue-531	10	16	form	form	NOUN
issue-531	10	17	of	of	ADP
issue-531	10	18	control	control	NOUN
issue-531	10	19	of	of	ADP
issue-531	10	20	the	the	DET
issue-531	10	21	state	state	NOUN
issue-531	10	22	financial	financial	ADJ
issue-531	10	23	inspection	inspection	NOUN
issue-531	10	24	of	of	ADP
issue-531	10	25	ukraine	ukraine	NOUN
issue-531	10	26	and	and	CCONJ
issue-531	10	27	the	the	DET
issue-531	10	28	procedure	procedure	NOUN
issue-531	10	29	for	for	ADP
issue-531	10	30	its	its	PRON
issue-531	10	31	appointment	appointment	NOUN
issue-531	10	32	.	.	PUNCT
issue-531	11	1	the	the	DET
issue-531	11	2	comparative	comparative	ADJ
issue-531	11	3	legal	legal	ADJ
issue-531	11	4	method	method	NOUN
issue-531	11	5	was	be	AUX
issue-531	11	6	used	use	VERB
issue-531	11	7	in	in	ADP
issue-531	11	8	order	order	NOUN
issue-531	11	9	to	to	PART
issue-531	11	10	compare	compare	VERB
issue-531	11	11	doctrinal	doctrinal	ADJ
issue-531	11	12	approaches	approach	NOUN
issue-531	11	13	to	to	ADP
issue-531	11	14	this	this	DET
issue-531	11	15	issue	issue	NOUN
issue-531	11	16	.	.	PUNCT
issue-531	12	1	interpretation	interpretation	NOUN
issue-531	12	2	of	of	ADP
issue-531	12	3	the	the	DET
issue-531	12	4	content	content	NOUN
issue-531	12	5	of	of	ADP
issue-531	12	6	normative	normative	ADJ
issue-531	12	7	legal	legal	ADJ
issue-531	12	8	acts	act	NOUN
issue-531	12	9	of	of	ADP
issue-531	12	10	domestic	domestic	ADJ
issue-531	12	11	legislation	legislation	NOUN
issue-531	12	12	was	be	AUX
issue-531	12	13	carried	carry	VERB
issue-531	12	14	out	out	ADP
issue-531	12	15	with	with	ADP
issue-531	12	16	the	the	DET
issue-531	12	17	help	help	NOUN
issue-531	12	18	of	of	ADP
issue-531	12	19	the	the	DET
issue-531	12	20	normative	normative	ADJ
issue-531	12	21	-	-	PUNCT
issue-531	12	22	dogmatic	dogmatic	ADJ
issue-531	12	23	method	method	NOUN
issue-531	12	24	.	.	PUNCT
issue-531	13	1	these	these	DET
issue-531	13	2	acts	act	NOUN
issue-531	13	3	regulate	regulate	VERB
issue-531	13	4	the	the	DET
issue-531	13	5	problem	problem	NOUN
issue-531	13	6	of	of	ADP
issue-531	13	7	appointment	appointment	NOUN
issue-531	13	8	and	and	CCONJ
issue-531	13	9	conduction	conduction	NOUN
issue-531	13	10	of	of	ADP
issue-531	13	11	the	the	DET
issue-531	13	12	audit	audit	NOUN
issue-531	13	13	.	.	PUNCT
issue-531	14	1	the	the	DET
issue-531	14	2	system	system	NOUN
issue-531	14	3	-	-	PUNCT
issue-531	14	4	structural	structural	ADJ
issue-531	14	5	method	method	NOUN
issue-531	14	6	was	be	AUX
issue-531	14	7	used	use	VERB
issue-531	14	8	for	for	ADP
issue-531	14	9	the	the	DET
issue-531	14	10	study	study	NOUN
issue-531	14	11	of	of	ADP
issue-531	14	12	the	the	DET
issue-531	14	13	audit	audit	NOUN
issue-531	14	14	institution	institution	NOUN
issue-531	14	15	as	as	ADP
issue-531	14	16	a	a	DET
issue-531	14	17	whole	whole	ADJ
issue-531	14	18	(	(	PUNCT
issue-531	14	19	system	system	NOUN
issue-531	14	20	)	)	PUNCT
issue-531	14	21	with	with	ADP
issue-531	14	22	the	the	DET
issue-531	14	23	coordinated	coordinated	ADJ
issue-531	14	24	functioning	functioning	NOUN
issue-531	14	25	of	of	ADP
issue-531	14	26	all	all	DET
issue-531	14	27	its	its	PRON
issue-531	14	28	elements	element	NOUN
issue-531	14	29	.	.	PUNCT
issue-531	15	1	methods	method	NOUN
issue-531	15	2	of	of	ADP
issue-531	15	3	analysis	analysis	NOUN
issue-531	15	4	and	and	CCONJ
issue-531	15	5	synthesis	synthesis	NOUN
issue-531	15	6	helped	help	VERB
issue-531	15	7	to	to	PART
issue-531	15	8	study	study	VERB
issue-531	15	9	some	some	DET
issue-531	15	10	parts	part	NOUN
issue-531	15	11	of	of	ADP
issue-531	15	12	this	this	DET
issue-531	15	13	institute	institute	NOUN
issue-531	15	14	to	to	PART
issue-531	15	15	formulate	formulate	VERB
issue-531	15	16	further	further	ADJ
issue-531	15	17	conclusions	conclusion	NOUN
issue-531	15	18	about	about	ADP
issue-531	15	19	its	its	PRON
issue-531	15	20	most	most	ADV
issue-531	15	21	optimal	optimal	ADJ
issue-531	15	22	functioning	functioning	NOUN
issue-531	15	23	.	.	PUNCT
issue-531	16	1	practical	practical	ADJ
issue-531	16	2	impact	impact	NOUN
issue-531	16	3	.	.	PUNCT
issue-531	17	1	the	the	DET
issue-531	17	2	analysis	analysis	NOUN
issue-531	17	3	of	of	ADP
issue-531	17	4	types	type	NOUN
issue-531	17	5	of	of	ADP
issue-531	17	6	audits	audits	NOUN
issue-531	17	7	,	,	PUNCT
issue-531	17	8	as	as	ADV
issue-531	17	9	well	well	ADV
issue-531	17	10	as	as	ADP
issue-531	17	11	their	their	PRON
issue-531	17	12	characteristic	characteristic	ADJ
issue-531	17	13	features	feature	NOUN
issue-531	17	14	,	,	PUNCT
issue-531	17	15	helped	help	VERB
issue-531	17	16	to	to	PART
issue-531	17	17	develop	develop	VERB
issue-531	17	18	recommendations	recommendation	NOUN
issue-531	17	19	for	for	ADP
issue-531	17	20	improving	improve	VERB
issue-531	17	21	the	the	DET
issue-531	17	22	procedure	procedure	NOUN
issue-531	17	23	for	for	ADP
issue-531	17	24	conducting	conduct	VERB
issue-531	17	25	audits	audits	NOUN
issue-531	17	26	by	by	ADP
issue-531	17	27	the	the	DET
issue-531	17	28	state	state	NOUN
issue-531	17	29	financial	financial	ADJ
issue-531	17	30	inspection	inspection	NOUN
issue-531	17	31	of	of	ADP
issue-531	17	32	ukraine	ukraine	NOUN
issue-531	17	33	,	,	PUNCT
issue-531	17	34	as	as	ADV
issue-531	17	35	well	well	ADV
issue-531	17	36	as	as	ADP
issue-531	17	37	to	to	PART
issue-531	17	38	identify	identify	VERB
issue-531	17	39	problematic	problematic	ADJ
issue-531	17	40	issues	issue	NOUN
issue-531	17	41	that	that	PRON
issue-531	17	42	require	require	VERB
issue-531	17	43	further	further	ADJ
issue-531	17	44	consideration	consideration	NOUN
issue-531	17	45	and	and	CCONJ
issue-531	17	46	research	research	NOUN
issue-531	17	47	.	.	PUNCT
issue-531	18	1	correlation	correlation	NOUN
issue-531	18	2	/	/	SYM
issue-531	18	3	originality	originality	NOUN
issue-531	18	4	.	.	PUNCT
issue-531	19	1	in	in	ADP
issue-531	19	2	the	the	DET
issue-531	19	3	research	research	NOUN
issue-531	19	4	,	,	PUNCT
issue-531	19	5	there	there	PRON
issue-531	19	6	was	be	VERB
issue-531	19	7	made	make	VERB
issue-531	19	8	a	a	DET
issue-531	19	9	proposal	proposal	NOUN
issue-531	19	10	about	about	ADP
issue-531	19	11	audits	audits	NOUN
issue-531	19	12	,	,	PUNCT
issue-531	19	13	which	which	PRON
issue-531	19	14	are	be	AUX
issue-531	19	15	carried	carry	VERB
issue-531	19	16	out	out	ADP
issue-531	19	17	by	by	ADP
issue-531	19	18	the	the	DET
issue-531	19	19	state	state	NOUN
issue-531	19	20	financial	financial	ADJ
issue-531	19	21	inspection	inspection	NOUN
issue-531	19	22	of	of	ADP
issue-531	19	23	ukraine	ukraine	NOUN
issue-531	19	24	and	and	CCONJ
issue-531	19	25	its	its	PRON
issue-531	19	26	territorial	territorial	ADJ
issue-531	19	27	bodies	body	NOUN
issue-531	19	28	.	.	PUNCT
issue-531	20	1	the	the	DET
issue-531	20	2	proposal	proposal	NOUN
issue-531	20	3	was	be	AUX
issue-531	20	4	to	to	PART
issue-531	20	5	make	make	VERB
issue-531	20	6	them	they	PRON
issue-531	20	7	a	a	DET
issue-531	20	8	form	form	NOUN
issue-531	20	9	of	of	ADP
issue-531	20	10	forecasting	forecasting	NOUN
issue-531	20	11	control	control	NOUN
issue-531	20	12	.	.	PUNCT
issue-531	21	1	it	it	PRON
issue-531	21	2	was	be	AUX
issue-531	21	3	recommended	recommend	VERB
issue-531	21	4	to	to	PART
issue-531	21	5	qualify	qualify	VERB
issue-531	21	6	the	the	DET
issue-531	21	7	fact	fact	NOUN
issue-531	21	8	of	of	ADP
issue-531	21	9	prevention	prevention	NOUN
issue-531	21	10	the	the	DET
issue-531	21	11	officials	official	NOUN
issue-531	21	12	of	of	ADP
issue-531	21	13	the	the	DET
issue-531	21	14	controlling	control	VERB
issue-531	21	15	body	body	NOUN
issue-531	21	16	from	from	ADP
issue-531	21	17	carrying	carry	VERB
issue-531	21	18	out	out	ADP
issue-531	21	19	the	the	DET
issue-531	21	20	audit	audit	NOUN
issue-531	21	21	,	,	PUNCT
issue-531	21	22	checking	check	VERB
issue-531	21	23	or	or	CCONJ
issue-531	21	24	not	not	PART
issue-531	21	25	providing	provide	VERB
issue-531	21	26	the	the	DET
issue-531	21	27	necessary	necessary	ADJ
issue-531	21	28	documents	document	NOUN
issue-531	21	29	for	for	ADP
issue-531	21	30	audit	audit	NOUN
issue-531	21	31	and	and	CCONJ
issue-531	21	32	verification	verification	NOUN
issue-531	21	33	as	as	ADP
issue-531	21	34	an	an	DET
issue-531	21	35	administrative	administrative	ADJ
issue-531	21	36	offense	offense	NOUN
issue-531	21	37	.	.	PUNCT
issue-531	22	1	a	a	DET
issue-531	22	2	special	special	ADJ
issue-531	22	3	attention	attention	NOUN
issue-531	22	4	was	be	AUX
issue-531	22	5	paid	pay	VERB
issue-531	22	6	to	to	ADP
issue-531	22	7	the	the	DET
issue-531	22	8	timeliness	timeliness	NOUN
issue-531	22	9	of	of	ADP
issue-531	22	10	the	the	DET
issue-531	22	11	selection	selection	NOUN
issue-531	22	12	of	of	ADP
issue-531	22	13	explanations	explanation	NOUN
issue-531	22	14	from	from	ADP
issue-531	22	15	the	the	DET
issue-531	22	16	involved	involved	ADJ
issue-531	22	17	persons	person	NOUN
issue-531	22	18	during	during	ADP
issue-531	22	19	the	the	DET
issue-531	22	20	detection	detection	NOUN
issue-531	22	21	of	of	ADP
issue-531	22	22	offenses	offense	NOUN
issue-531	22	23	.	.	PUNCT
issue-531	23	1	key	key	ADJ
issue-531	23	2	words	word	NOUN
issue-531	23	3	:	:	PUNCT
issue-531	23	4	audit	audit	NOUN
issue-531	23	5	,	,	PUNCT
issue-531	23	6	form	form	NOUN
issue-531	23	7	,	,	PUNCT
issue-531	23	8	control	control	NOUN
issue-531	23	9	,	,	PUNCT
issue-531	23	10	state	state	NOUN
issue-531	23	11	financial	financial	ADJ
issue-531	23	12	inspection	inspection	NOUN
issue-531	23	13	of	of	ADP
issue-531	23	14	ukraine	ukraine	NOUN
issue-531	23	15	,	,	PUNCT
issue-531	23	16	financial	financial	ADJ
issue-531	23	17	control	control	NOUN
issue-531	23	18	.	.	PUNCT
issue-531	24	1	jel	jel	PROPN
issue-531	24	2	classification	classification	NOUN
issue-531	24	3	:	:	PUNCT
issue-531	24	4	m42	m42	NUM
issue-531	24	5	,	,	PUNCT
issue-531	24	6	m48	m48	PROPN
issue-531	24	7	1	1	NUM
issue-531	24	8	.	.	PUNCT
issue-531	24	9	introduction	introduction	NOUN
issue-531	24	10	the	the	DET
issue-531	24	11	form	form	NOUN
issue-531	24	12	of	of	ADP
issue-531	24	13	control	control	NOUN
issue-531	24	14	is	be	AUX
issue-531	24	15	an	an	DET
issue-531	24	16	external	external	ADJ
issue-531	24	17	manifestation	manifestation	NOUN
issue-531	24	18	of	of	ADP
issue-531	24	19	concrete	concrete	ADJ
issue-531	24	20	actions	action	NOUN
issue-531	24	21	,	,	PUNCT
issue-531	24	22	carried	carry	VERB
issue-531	24	23	out	out	ADP
issue-531	24	24	by	by	ADP
issue-531	24	25	the	the	DET
issue-531	24	26	state	state	NOUN
issue-531	24	27	financial	financial	ADJ
issue-531	24	28	inspection	inspection	NOUN
issue-531	24	29	’s	’s	PART
issue-531	24	30	bodies	body	NOUN
issue-531	24	31	of	of	ADP
issue-531	24	32	ukraine	ukraine	NOUN
issue-531	24	33	,	,	PUNCT
issue-531	24	34	for	for	ADP
issue-531	24	35	the	the	DET
issue-531	24	36	realization	realization	NOUN
issue-531	24	37	of	of	ADP
issue-531	24	38	the	the	DET
issue-531	24	39	tasks	task	NOUN
issue-531	24	40	assigned	assign	VERB
issue-531	24	41	to	to	ADP
issue-531	24	42	them	they	PRON
issue-531	24	43	.	.	PUNCT
issue-531	25	1	forms	form	NOUN
issue-531	25	2	of	of	ADP
issue-531	25	3	control	control	NOUN
issue-531	25	4	are	be	AUX
issue-531	25	5	very	very	ADV
issue-531	25	6	different	different	ADJ
issue-531	25	7	,	,	PUNCT
issue-531	25	8	as	as	ADP
issue-531	25	9	the	the	DET
issue-531	25	10	main	main	ADJ
issue-531	25	11	function	function	NOUN
issue-531	25	12	of	of	ADP
issue-531	25	13	the	the	DET
issue-531	25	14	state	state	NOUN
issue-531	25	15	financial	financial	ADJ
issue-531	25	16	inspection	inspection	NOUN
issue-531	25	17	.	.	PUNCT
issue-531	26	1	specific	specific	ADJ
issue-531	26	2	forms	form	NOUN
issue-531	26	3	,	,	PUNCT
issue-531	26	4	in	in	ADP
issue-531	26	5	which	which	PRON
issue-531	26	6	control	control	NOUN
issue-531	26	7	can	can	AUX
issue-531	26	8	be	be	AUX
issue-531	26	9	made	make	VERB
issue-531	26	10	,	,	PUNCT
issue-531	26	11	are	be	AUX
issue-531	26	12	set	set	VERB
issue-531	26	13	with	with	ADP
issue-531	26	14	the	the	DET
issue-531	26	15	help	help	NOUN
issue-531	26	16	of	of	ADP
issue-531	26	17	different	different	ADJ
issue-531	26	18	regulatory	regulatory	ADJ
issue-531	26	19	and	and	CCONJ
issue-531	26	20	legal	legal	ADJ
issue-531	26	21	acts	act	NOUN
issue-531	26	22	,	,	PUNCT
issue-531	26	23	depending	depend	VERB
issue-531	26	24	on	on	ADP
issue-531	26	25	the	the	DET
issue-531	26	26	type	type	NOUN
issue-531	26	27	of	of	ADP
issue-531	26	28	control	control	NOUN
issue-531	26	29	(	(	PUNCT
issue-531	26	30	departmental	departmental	ADJ
issue-531	26	31	or	or	CCONJ
issue-531	26	32	under	under	ADP
issue-531	26	33	departmental	departmental	NOUN
issue-531	26	34	):	):	PUNCT
issue-531	26	35	from	from	ADP
issue-531	26	36	laws	law	NOUN
issue-531	26	37	to	to	ADP
issue-531	26	38	internal	internal	ADJ
issue-531	26	39	acts	act	NOUN
issue-531	26	40	,	,	PUNCT
issue-531	26	41	which	which	PRON
issue-531	26	42	are	be	AUX
issue-531	26	43	extending	extend	VERB
issue-531	26	44	exclusively	exclusively	ADV
issue-531	26	45	to	to	ADP
issue-531	26	46	the	the	DET
issue-531	26	47	system	system	NOUN
issue-531	26	48	of	of	ADP
issue-531	26	49	bodies	body	NOUN
issue-531	26	50	of	of	ADP
issue-531	26	51	the	the	DET
issue-531	26	52	state	state	NOUN
issue-531	26	53	financial	financial	ADJ
issue-531	26	54	inspection	inspection	NOUN
issue-531	26	55	.	.	PUNCT
issue-531	27	1	taking	take	VERB
issue-531	27	2	into	into	ADP
issue-531	27	3	account	account	NOUN
issue-531	27	4	all	all	DET
issue-531	27	5	the	the	DET
issue-531	27	6	mentioned	mention	VERB
issue-531	27	7	,	,	PUNCT
issue-531	27	8	we	we	PRON
issue-531	27	9	can	can	AUX
issue-531	27	10	make	make	VERB
issue-531	27	11	the	the	DET
issue-531	27	12	conclusion	conclusion	NOUN
issue-531	27	13	that	that	SCONJ
issue-531	27	14	the	the	DET
issue-531	27	15	legal	legal	ADJ
issue-531	27	16	regulation	regulation	NOUN
issue-531	27	17	of	of	ADP
issue-531	27	18	the	the	DET
issue-531	27	19	forms	form	NOUN
issue-531	27	20	of	of	ADP
issue-531	27	21	state	state	NOUN
issue-531	27	22	financial	financial	ADJ
issue-531	27	23	control	control	NOUN
issue-531	27	24	of	of	ADP
issue-531	27	25	the	the	DET
issue-531	27	26	state	state	NOUN
issue-531	27	27	financial	financial	ADJ
issue-531	27	28	inspection	inspection	NOUN
issue-531	27	29	of	of	ADP
issue-531	27	30	ukraine	ukraine	NOUN
issue-531	27	31	and	and	CCONJ
issue-531	27	32	its	its	PRON
issue-531	27	33	territorial	territorial	ADJ
issue-531	27	34	bodies	body	NOUN
issue-531	27	35	includes	include	VERB
issue-531	27	36	a	a	DET
issue-531	27	37	number	number	NOUN
issue-531	27	38	of	of	ADP
issue-531	27	39	problematic	problematic	ADJ
issue-531	27	40	issues	issue	NOUN
issue-531	27	41	.	.	PUNCT
issue-531	28	1	their	their	PRON
issue-531	28	2	solution	solution	NOUN
issue-531	28	3	will	will	AUX
issue-531	28	4	increase	increase	VERB
issue-531	28	5	the	the	DET
issue-531	28	6	effectiveness	effectiveness	NOUN
issue-531	28	7	of	of	ADP
issue-531	28	8	control	control	NOUN
issue-531	28	9	activities	activity	NOUN
issue-531	28	10	.	.	PUNCT
issue-531	29	1	besides	besides	SCONJ
issue-531	29	2	,	,	PUNCT
issue-531	29	3	we	we	PRON
issue-531	29	4	need	need	VERB
issue-531	29	5	to	to	PART
issue-531	29	6	mention	mention	VERB
issue-531	29	7	the	the	DET
issue-531	29	8	fact	fact	NOUN
issue-531	29	9	that	that	SCONJ
issue-531	29	10	today	today	NOUN
issue-531	29	11	the	the	DET
issue-531	29	12	number	number	NOUN
issue-531	29	13	of	of	ADP
issue-531	29	14	forms	form	NOUN
issue-531	29	15	of	of	ADP
issue-531	29	16	financial	financial	ADJ
issue-531	29	17	control	control	NOUN
issue-531	29	18	of	of	ADP
issue-531	29	19	the	the	DET
issue-531	29	20	sfi	sfi	NOUN
issue-531	29	21	of	of	ADP
issue-531	29	22	ukraine	ukraine	NOUN
issue-531	29	23	has	have	AUX
issue-531	29	24	increased	increase	VERB
issue-531	29	25	due	due	ADP
issue-531	29	26	to	to	ADP
issue-531	29	27	the	the	DET
issue-531	29	28	allocation	allocation	NOUN
issue-531	29	29	of	of	ADP
issue-531	29	30	the	the	DET
issue-531	29	31	check	check	NOUN
issue-531	29	32	of	of	ADP
issue-531	29	33	public	public	ADJ
issue-531	29	34	procurement	procurement	NOUN
issue-531	29	35	inspections	inspection	NOUN
issue-531	29	36	.	.	PUNCT
issue-531	30	1	that	that	PRON
issue-531	30	2	is	be	AUX
issue-531	30	3	why	why	SCONJ
issue-531	30	4	many	many	ADJ
issue-531	30	5	scientists	scientist	NOUN
issue-531	30	6	pay	pay	VERB
issue-531	30	7	attention	attention	NOUN
issue-531	30	8	to	to	ADP
issue-531	30	9	this	this	DET
issue-531	30	10	mentioned	mention	VERB
issue-531	30	11	form	form	NOUN
issue-531	30	12	.	.	PUNCT
issue-531	31	1	this	this	PRON
issue-531	31	2	has	have	AUX
issue-531	31	3	led	lead	VERB
issue-531	31	4	to	to	ADP
issue-531	31	5	the	the	DET
issue-531	31	6	fact	fact	NOUN
issue-531	31	7	that	that	SCONJ
issue-531	31	8	many	many	ADJ
issue-531	31	9	scientists	scientist	NOUN
issue-531	31	10	did	do	AUX
issue-531	31	11	not	not	PART
issue-531	31	12	pay	pay	VERB
issue-531	31	13	the	the	DET
issue-531	31	14	necessary	necessary	ADJ
issue-531	31	15	attention	attention	NOUN
issue-531	31	16	to	to	ADP
issue-531	31	17	the	the	DET
issue-531	31	18	most	most	ADJ
issue-531	31	19	forms	form	NOUN
issue-531	31	20	in	in	ADP
issue-531	31	21	this	this	DET
issue-531	31	22	field	field	NOUN
issue-531	31	23	.	.	PUNCT
issue-531	32	1	particularly	particularly	ADV
issue-531	32	2	,	,	PUNCT
issue-531	32	3	we	we	PRON
issue-531	32	4	are	be	AUX
issue-531	32	5	talking	talk	VERB
issue-531	32	6	about	about	ADP
issue-531	32	7	such	such	DET
issue-531	32	8	a	a	DET
issue-531	32	9	form	form	NOUN
issue-531	32	10	as	as	ADP
issue-531	32	11	an	an	DET
issue-531	32	12	audit	audit	NOUN
issue-531	32	13	.	.	PUNCT
issue-531	33	1	2	2	X
issue-531	33	2	.	.	X
issue-531	33	3	state	state	NOUN
issue-531	33	4	of	of	ADP
issue-531	33	5	research	research	NOUN
issue-531	33	6	certain	certain	ADJ
issue-531	33	7	problematic	problematic	ADJ
issue-531	33	8	issues	issue	NOUN
issue-531	33	9	of	of	ADP
issue-531	33	10	the	the	DET
issue-531	33	11	forms	form	NOUN
issue-531	33	12	of	of	ADP
issue-531	33	13	control	control	NOUN
issue-531	33	14	of	of	ADP
issue-531	33	15	the	the	DET
issue-531	33	16	sfi	sfi	NOUN
issue-531	33	17	of	of	ADP
issue-531	33	18	ukraine	ukraine	NOUN
issue-531	33	19	were	be	AUX
issue-531	33	20	considered	consider	VERB
issue-531	33	21	only	only	ADV
issue-531	33	22	in	in	ADP
issue-531	33	23	the	the	DET
issue-531	33	24	context	context	NOUN
issue-531	33	25	of	of	ADP
issue-531	33	26	related	related	ADJ
issue-531	33	27	issues	issue	NOUN
issue-531	33	28	.	.	PUNCT
issue-531	34	1	such	such	ADJ
issue-531	34	2	scientists	scientist	NOUN
issue-531	34	3	studied	study	VERB
issue-531	34	4	these	these	DET
issue-531	34	5	issues	issue	NOUN
issue-531	34	6	as	as	ADP
issue-531	34	7	:	:	PUNCT
issue-531	34	8	l.	l.	PROPN
issue-531	34	9	p.	p.	PROPN
issue-531	34	10	bila	bila	PROPN
issue-531	34	11	,	,	PUNCT
issue-531	34	12	yu	yu	PROPN
issue-531	34	13	.	.	PUNCT
issue-531	35	1	p.	p.	NOUN
issue-531	35	2	bityak	bityak	PROPN
issue-531	35	3	,	,	PUNCT
issue-531	35	4	g.	g.	PROPN
issue-531	35	5	v.	v.	PROPN
issue-531	35	6	atamanchuk	atamanchuk	PROPN
issue-531	35	7	,	,	PUNCT
issue-531	35	8	a.	a.	NOUN
issue-531	35	9	m.	m.	PROPN
issue-531	35	10	bandurka	bandurka	PROPN
issue-531	35	11	,	,	PUNCT
issue-531	35	12	o.	o.	PROPN
issue-531	35	13	m.	m.	PROPN
issue-531	35	14	kurakin	kurakin	PROPN
issue-531	35	15	,	,	PUNCT
issue-531	35	16	a.	a.	PROPN
issue-531	35	17	f.	f.	PROPN
issue-531	35	18	melnik	melnik	PROPN
issue-531	35	19	,	,	PUNCT
issue-531	35	20	v.	v.	PROPN
issue-531	35	21	v.	v.	ADP
issue-531	35	22	novikov	novikov	NOUN
issue-531	35	23	,	,	PUNCT
issue-531	35	24	o.	o.	PROPN
issue-531	35	25	p.	p.	PROPN
issue-531	35	26	orliyuk	orliyuk	NOUN
issue-531	35	27	,	,	PUNCT
issue-531	35	28	o.	o.	PROPN
issue-531	35	29	a.	a.	NOUN
issue-531	35	30	pavlyiukh	pavlyiukh	PROPN
issue-531	35	31	,	,	PUNCT
issue-531	35	32	yu	yu	PROPN
issue-531	35	33	.	.	PROPN
issue-531	35	34	m.	m.	NOUN
issue-531	35	35	starilov	starilov	PROPN
issue-531	35	36	,	,	PUNCT
issue-531	36	1	v.	v.	CCONJ
issue-531	36	2	v.	v.	ADP
issue-531	36	3	kopeichikov	kopeichikov	PROPN
issue-531	36	4	and	and	CCONJ
issue-531	36	5	many	many	ADJ
issue-531	36	6	others	other	NOUN
issue-531	36	7	.	.	PUNCT
issue-531	37	1	baltic	baltic	PROPN
issue-531	37	2	journal	journal	PROPN
issue-531	37	3	of	of	ADP
issue-531	37	4	economic	economic	ADJ
issue-531	37	5	studies	study	NOUN
issue-531	37	6	32	32	NUM
issue-531	37	7	vol	vol	NOUN
issue-531	37	8	.	.	PROPN
issue-531	38	1	4	4	NUM
issue-531	38	2	,	,	PUNCT
issue-531	38	3	no	no	INTJ
issue-531	38	4	.	.	NOUN
issue-531	38	5	5	5	NUM
issue-531	38	6	,	,	PUNCT
issue-531	38	7	2018	2018	NUM
issue-531	38	8	however	however	ADV
issue-531	38	9	,	,	PUNCT
issue-531	38	10	in	in	ADP
issue-531	38	11	spite	spite	NOUN
issue-531	38	12	of	of	ADP
issue-531	38	13	the	the	DET
issue-531	38	14	considerable	considerable	ADJ
issue-531	38	15	amount	amount	NOUN
issue-531	38	16	of	of	ADP
issue-531	38	17	scientific	scientific	ADJ
issue-531	38	18	developments	development	NOUN
issue-531	38	19	,	,	PUNCT
issue-531	38	20	in	in	ADP
issue-531	38	21	the	the	DET
issue-531	38	22	legal	legal	ADJ
issue-531	38	23	literature	literature	NOUN
issue-531	38	24	,	,	PUNCT
issue-531	38	25	there	there	PRON
issue-531	38	26	is	be	VERB
issue-531	38	27	no	no	DET
issue-531	38	28	comprehensive	comprehensive	ADJ
issue-531	38	29	study	study	NOUN
issue-531	38	30	of	of	ADP
issue-531	38	31	certain	certain	ADJ
issue-531	38	32	forms	form	NOUN
issue-531	38	33	of	of	ADP
issue-531	38	34	control	control	NOUN
issue-531	38	35	,	,	PUNCT
issue-531	38	36	which	which	PRON
issue-531	38	37	is	be	AUX
issue-531	38	38	carried	carry	VERB
issue-531	38	39	out	out	ADP
issue-531	38	40	by	by	ADP
issue-531	38	41	the	the	DET
issue-531	38	42	state	state	NOUN
issue-531	38	43	financial	financial	ADJ
issue-531	38	44	inspection	inspection	NOUN
issue-531	38	45	,	,	PUNCT
issue-531	38	46	especially	especially	ADV
issue-531	38	47	we	we	PRON
issue-531	38	48	are	be	AUX
issue-531	38	49	talking	talk	VERB
issue-531	38	50	about	about	ADP
issue-531	38	51	the	the	DET
issue-531	38	52	audit	audit	NOUN
issue-531	38	53	.	.	PUNCT
issue-531	39	1	that	that	PRON
issue-531	39	2	is	be	AUX
issue-531	39	3	why	why	SCONJ
issue-531	39	4	the	the	DET
issue-531	39	5	aim	aim	NOUN
issue-531	39	6	of	of	ADP
issue-531	39	7	the	the	DET
issue-531	39	8	article	article	NOUN
issue-531	39	9	is	be	AUX
issue-531	39	10	:	:	PUNCT
issue-531	39	11	to	to	PART
issue-531	39	12	consider	consider	VERB
issue-531	39	13	the	the	DET
issue-531	39	14	audit	audit	NOUN
issue-531	39	15	as	as	ADP
issue-531	39	16	a	a	DET
issue-531	39	17	form	form	NOUN
issue-531	39	18	of	of	ADP
issue-531	39	19	control	control	NOUN
issue-531	39	20	of	of	ADP
issue-531	39	21	the	the	DET
issue-531	39	22	state	state	NOUN
issue-531	39	23	financial	financial	ADJ
issue-531	39	24	inspection	inspection	NOUN
issue-531	39	25	of	of	ADP
issue-531	39	26	ukraine	ukraine	NOUN
issue-531	39	27	.	.	PUNCT
issue-531	40	1	3	3	X
issue-531	40	2	.	.	X
issue-531	40	3	presentation	presentation	NOUN
issue-531	40	4	of	of	ADP
issue-531	40	5	the	the	DET
issue-531	40	6	main	main	ADJ
issue-531	40	7	material	material	NOUN
issue-531	40	8	at	at	ADP
issue-531	40	9	the	the	DET
issue-531	40	10	beginning	beginning	NOUN
issue-531	40	11	of	of	ADP
issue-531	40	12	studying	study	VERB
issue-531	40	13	the	the	DET
issue-531	40	14	main	main	ADJ
issue-531	40	15	issue	issue	NOUN
issue-531	40	16	,	,	PUNCT
issue-531	40	17	we	we	PRON
issue-531	40	18	should	should	AUX
issue-531	40	19	note	note	VERB
issue-531	40	20	,	,	PUNCT
issue-531	40	21	first	first	ADV
issue-531	40	22	of	of	ADP
issue-531	40	23	all	all	PRON
issue-531	40	24	,	,	PUNCT
issue-531	40	25	that	that	SCONJ
issue-531	40	26	the	the	DET
issue-531	40	27	audit	audit	NOUN
issue-531	40	28	is	be	AUX
issue-531	40	29	carried	carry	VERB
issue-531	40	30	out	out	ADP
issue-531	40	31	to	to	PART
issue-531	40	32	identify	identify	VERB
issue-531	40	33	the	the	DET
issue-531	40	34	facts	fact	NOUN
issue-531	40	35	of	of	ADP
issue-531	40	36	violation	violation	NOUN
issue-531	40	37	of	of	ADP
issue-531	40	38	legality	legality	NOUN
issue-531	40	39	,	,	PUNCT
issue-531	40	40	probability	probability	NOUN
issue-531	40	41	,	,	PUNCT
issue-531	40	42	and	and	CCONJ
issue-531	40	43	expediency	expediency	NOUN
issue-531	40	44	.	.	PUNCT
issue-531	41	1	the	the	DET
issue-531	41	2	financial	financial	ADJ
issue-531	41	3	and	and	CCONJ
issue-531	41	4	economic	economic	ADJ
issue-531	41	5	documentation	documentation	NOUN
issue-531	41	6	,	,	PUNCT
issue-531	41	7	regarding	regard	VERB
issue-531	41	8	the	the	DET
issue-531	41	9	correctness	correctness	NOUN
issue-531	41	10	of	of	ADP
issue-531	41	11	accounting	accounting	NOUN
issue-531	41	12	,	,	PUNCT
issue-531	41	13	storage	storage	NOUN
issue-531	41	14	of	of	ADP
issue-531	41	15	resources	resource	NOUN
issue-531	41	16	and	and	CCONJ
issue-531	41	17	material	material	NOUN
issue-531	41	18	resources	resource	NOUN
issue-531	41	19	,	,	PUNCT
issue-531	41	20	timeliness	timeliness	NOUN
issue-531	41	21	and	and	CCONJ
issue-531	41	22	completeness	completeness	NOUN
issue-531	41	23	of	of	ADP
issue-531	41	24	reporting	reporting	NOUN
issue-531	41	25	,	,	PUNCT
issue-531	41	26	are	be	AUX
issue-531	41	27	analysed	analyse	VERB
issue-531	41	28	during	during	ADP
issue-531	41	29	the	the	DET
issue-531	41	30	audit	audit	NOUN
issue-531	41	31	(	(	PUNCT
issue-531	41	32	voronova	voronova	NUM
issue-531	41	33	,	,	PUNCT
issue-531	41	34	2006	2006	NUM
issue-531	41	35	)	)	PUNCT
issue-531	41	36	.	.	PUNCT
issue-531	42	1	in	in	ADP
issue-531	42	2	our	our	PRON
issue-531	42	3	opinion	opinion	NOUN
issue-531	42	4	,	,	PUNCT
issue-531	42	5	such	such	DET
issue-531	42	6	a	a	DET
issue-531	42	7	description	description	NOUN
issue-531	42	8	of	of	ADP
issue-531	42	9	the	the	DET
issue-531	42	10	purpose	purpose	NOUN
issue-531	42	11	and	and	CCONJ
issue-531	42	12	nature	nature	NOUN
issue-531	42	13	of	of	ADP
issue-531	42	14	control	control	NOUN
issue-531	42	15	in	in	ADP
issue-531	42	16	this	this	DET
issue-531	42	17	form	form	NOUN
issue-531	42	18	significantly	significantly	ADV
issue-531	42	19	narrows	narrow	VERB
issue-531	42	20	the	the	DET
issue-531	42	21	content	content	NOUN
issue-531	42	22	of	of	ADP
issue-531	42	23	the	the	DET
issue-531	42	24	phenomenon	phenomenon	NOUN
issue-531	42	25	.	.	PUNCT
issue-531	43	1	and	and	CCONJ
issue-531	43	2	surely	surely	ADV
issue-531	43	3	we	we	PRON
issue-531	43	4	should	should	AUX
issue-531	43	5	note	note	VERB
issue-531	43	6	that	that	SCONJ
issue-531	43	7	the	the	DET
issue-531	43	8	definition	definition	NOUN
issue-531	43	9	of	of	ADP
issue-531	43	10	the	the	DET
issue-531	43	11	purpose	purpose	NOUN
issue-531	43	12	of	of	ADP
issue-531	43	13	the	the	DET
issue-531	43	14	audit	audit	NOUN
issue-531	43	15	as	as	ADP
issue-531	43	16	the	the	DET
issue-531	43	17	detection	detection	NOUN
issue-531	43	18	of	of	ADP
issue-531	43	19	violations	violation	NOUN
issue-531	43	20	of	of	ADP
issue-531	43	21	legality	legality	NOUN
issue-531	43	22	,	,	PUNCT
issue-531	43	23	probability	probability	NOUN
issue-531	43	24	,	,	PUNCT
issue-531	43	25	and	and	CCONJ
issue-531	43	26	feasibility	feasibility	NOUN
issue-531	43	27	is	be	AUX
issue-531	43	28	largely	largely	ADV
issue-531	43	29	due	due	ADJ
issue-531	43	30	to	to	ADP
issue-531	43	31	the	the	DET
issue-531	43	32	design	design	NOUN
issue-531	43	33	of	of	ADP
issue-531	43	34	item	item	NOUN
issue-531	43	35	2	2	NUM
issue-531	43	36	of	of	ADP
issue-531	43	37	the	the	DET
issue-531	43	38	procedure	procedure	NOUN
issue-531	43	39	for	for	ADP
issue-531	43	40	conducting	conduct	VERB
issue-531	43	41	inspections	inspection	NOUN
issue-531	43	42	by	by	ADP
issue-531	43	43	the	the	DET
issue-531	43	44	state	state	NOUN
issue-531	43	45	financial	financial	ADJ
issue-531	43	46	inspection	inspection	NOUN
issue-531	43	47	,	,	PUNCT
issue-531	43	48	its	its	PRON
issue-531	43	49	territorial	territorial	ADJ
issue-531	43	50	bodies	body	NOUN
issue-531	43	51	,	,	PUNCT
issue-531	43	52	approved	approve	VERB
issue-531	43	53	by	by	ADP
issue-531	43	54	the	the	DET
issue-531	43	55	decision	decision	NOUN
issue-531	43	56	of	of	ADP
issue-531	43	57	the	the	DET
issue-531	43	58	cabinet	cabinet	NOUN
issue-531	43	59	of	of	ADP
issue-531	43	60	ministers	minister	NOUN
issue-531	43	61	of	of	ADP
issue-531	43	62	ukraine	ukraine	NOUN
issue-531	43	63	as	as	ADP
issue-531	43	64	of	of	ADP
issue-531	43	65	april	april	PROPN
issue-531	43	66	20	20	NUM
issue-531	43	67	,	,	PUNCT
issue-531	43	68	2006	2006	NUM
issue-531	43	69	no	no	NOUN
issue-531	43	70	.	.	PROPN
issue-531	43	71	550	550	NUM
issue-531	43	72	(	(	PUNCT
issue-531	43	73	kabinet	kabinet	PROPN
issue-531	43	74	ministriv	ministriv	PROPN
issue-531	43	75	ukrainy	ukrainy	NOUN
issue-531	43	76	)	)	PUNCT
issue-531	43	77	(	(	PUNCT
issue-531	43	78	hereinafter	hereinafter	NOUN
issue-531	43	79	–	–	PUNCT
issue-531	43	80	procedure	procedure	NOUN
issue-531	43	81	for	for	ADP
issue-531	43	82	inspection	inspection	NOUN
issue-531	43	83	no	no	NOUN
issue-531	43	84	.	.	PROPN
issue-531	43	85	550	550	NUM
issue-531	43	86	)	)	PUNCT
issue-531	43	87	.	.	PUNCT
issue-531	44	1	in	in	ADP
issue-531	44	2	this	this	DET
issue-531	44	3	decision	decision	NOUN
issue-531	44	4	,	,	PUNCT
issue-531	44	5	it	it	PRON
issue-531	44	6	is	be	AUX
issue-531	44	7	stated	state	VERB
issue-531	44	8	that	that	SCONJ
issue-531	44	9	the	the	DET
issue-531	44	10	audit	audit	NOUN
issue-531	44	11	“	"	PUNCT
issue-531	44	12	should	should	AUX
issue-531	44	13	ensure	ensure	VERB
issue-531	44	14	the	the	DET
issue-531	44	15	detection	detection	NOUN
issue-531	44	16	of	of	ADP
issue-531	44	17	violations	violation	NOUN
issue-531	44	18	of	of	ADP
issue-531	44	19	the	the	DET
issue-531	44	20	law	law	NOUN
issue-531	44	21	,	,	PUNCT
issue-531	44	22	the	the	DET
issue-531	44	23	establishment	establishment	NOUN
issue-531	44	24	of	of	ADP
issue-531	44	25	guilty	guilty	ADJ
issue-531	44	26	in	in	ADP
issue-531	44	27	their	their	PRON
issue-531	44	28	admission	admission	NOUN
issue-531	44	29	of	of	ADP
issue-531	44	30	officials	official	NOUN
issue-531	44	31	and	and	CCONJ
issue-531	44	32	financially	financially	ADV
issue-531	44	33	responsible	responsible	ADJ
issue-531	44	34	persons	person	NOUN
issue-531	44	35	.	.	PUNCT
issue-531	44	36	”	"	PUNCT
issue-531	45	1	as	as	SCONJ
issue-531	45	2	we	we	PRON
issue-531	45	3	can	can	AUX
issue-531	45	4	see	see	VERB
issue-531	45	5	,	,	PUNCT
issue-531	45	6	the	the	DET
issue-531	45	7	obligation	obligation	NOUN
issue-531	45	8	to	to	PART
issue-531	45	9	detect	detect	VERB
issue-531	45	10	violations	violation	NOUN
issue-531	45	11	is	be	AUX
issue-531	45	12	established	establish	VERB
issue-531	45	13	and	and	CCONJ
issue-531	45	14	this	this	PRON
issue-531	45	15	fundamentally	fundamentally	ADV
issue-531	45	16	differs	differ	VERB
issue-531	45	17	from	from	ADP
issue-531	45	18	the	the	DET
issue-531	45	19	predictive	predictive	ADJ
issue-531	45	20	nature	nature	NOUN
issue-531	45	21	of	of	ADP
issue-531	45	22	control	control	NOUN
issue-531	45	23	.	.	PUNCT
issue-531	46	1	as	as	SCONJ
issue-531	46	2	we	we	PRON
issue-531	46	3	have	have	AUX
issue-531	46	4	noted	note	VERB
issue-531	46	5	,	,	PUNCT
issue-531	46	6	this	this	DET
issue-531	46	7	very	very	ADJ
issue-531	46	8	formulation	formulation	NOUN
issue-531	46	9	of	of	ADP
issue-531	46	10	the	the	DET
issue-531	46	11	question	question	NOUN
issue-531	46	12	directly	directly	ADV
issue-531	46	13	affects	affect	VERB
issue-531	46	14	the	the	DET
issue-531	46	15	direction	direction	NOUN
issue-531	46	16	of	of	ADP
issue-531	46	17	control	control	NOUN
issue-531	46	18	activity	activity	NOUN
issue-531	46	19	,	,	PUNCT
issue-531	46	20	bringing	bring	VERB
issue-531	46	21	the	the	DET
issue-531	46	22	punitive	punitive	ADJ
issue-531	46	23	function	function	NOUN
issue-531	46	24	of	of	ADP
issue-531	46	25	control	control	NOUN
issue-531	46	26	to	to	ADP
issue-531	46	27	the	the	DET
issue-531	46	28	forefront	forefront	NOUN
issue-531	46	29	and	and	CCONJ
issue-531	46	30	the	the	DET
issue-531	46	31	efforts	effort	NOUN
issue-531	46	32	of	of	ADP
issue-531	46	33	controllers	controller	NOUN
issue-531	46	34	to	to	PART
issue-531	46	35	identify	identify	VERB
issue-531	46	36	the	the	DET
issue-531	46	37	facts	fact	NOUN
issue-531	46	38	of	of	ADP
issue-531	46	39	violations	violation	NOUN
issue-531	46	40	,	,	PUNCT
issue-531	46	41	in	in	ADP
issue-531	46	42	order	order	NOUN
issue-531	46	43	to	to	PART
issue-531	46	44	determine	determine	VERB
issue-531	46	45	the	the	DET
issue-531	46	46	control	control	NOUN
issue-531	46	47	measure	measure	NOUN
issue-531	46	48	effective	effective	ADJ
issue-531	46	49	under	under	ADP
issue-531	46	50	all	all	DET
issue-531	46	51	circumstances	circumstance	NOUN
issue-531	46	52	.	.	PUNCT
issue-531	47	1	as	as	SCONJ
issue-531	47	2	it	it	PRON
issue-531	47	3	was	be	AUX
issue-531	47	4	proved	prove	VERB
issue-531	47	5	,	,	PUNCT
issue-531	47	6	today	today	NOUN
issue-531	47	7	it	it	PRON
issue-531	47	8	is	be	AUX
issue-531	47	9	necessary	necessary	ADJ
issue-531	47	10	to	to	PART
issue-531	47	11	change	change	VERB
issue-531	47	12	the	the	DET
issue-531	47	13	purpose	purpose	NOUN
issue-531	47	14	of	of	ADP
issue-531	47	15	the	the	DET
issue-531	47	16	control	control	NOUN
issue-531	47	17	.	.	PUNCT
issue-531	48	1	and	and	CCONJ
issue-531	48	2	such	such	ADJ
issue-531	48	3	changes	change	NOUN
issue-531	48	4	,	,	PUNCT
issue-531	48	5	we	we	PRON
issue-531	48	6	consider	consider	VERB
issue-531	48	7	,	,	PUNCT
issue-531	48	8	should	should	AUX
issue-531	48	9	find	find	VERB
issue-531	48	10	their	their	PRON
issue-531	48	11	reflection	reflection	NOUN
issue-531	48	12	in	in	ADP
issue-531	48	13	item	item	NOUN
issue-531	48	14	2	2	NUM
issue-531	48	15	of	of	ADP
issue-531	48	16	the	the	DET
issue-531	48	17	procedure	procedure	NOUN
issue-531	48	18	for	for	ADP
issue-531	48	19	inspection	inspection	NOUN
issue-531	48	20	no	no	NOUN
issue-531	48	21	.	.	PROPN
issue-531	48	22	550	550	NUM
issue-531	48	23	(	(	PUNCT
issue-531	48	24	kabinet	kabinet	PROPN
issue-531	48	25	ministriv	ministriv	PROPN
issue-531	48	26	ukrainy	ukrainy	NOUN
issue-531	48	27	)	)	PUNCT
issue-531	48	28	.	.	PUNCT
issue-531	49	1	it	it	PRON
issue-531	49	2	should	should	AUX
issue-531	49	3	be	be	AUX
issue-531	49	4	made	make	VERB
issue-531	49	5	in	in	ADP
issue-531	49	6	order	order	NOUN
issue-531	49	7	to	to	PART
issue-531	49	8	make	make	VERB
issue-531	49	9	audits	audits	NOUN
issue-531	49	10	,	,	PUNCT
issue-531	49	11	conducted	conduct	VERB
issue-531	49	12	by	by	ADP
issue-531	49	13	the	the	DET
issue-531	49	14	state	state	NOUN
issue-531	49	15	financial	financial	ADJ
issue-531	49	16	inspection	inspection	NOUN
issue-531	49	17	of	of	ADP
issue-531	49	18	ukraine	ukraine	NOUN
issue-531	49	19	and	and	CCONJ
issue-531	49	20	its	its	PRON
issue-531	49	21	territorial	territorial	ADJ
issue-531	49	22	bodies	body	NOUN
issue-531	49	23	,	,	PUNCT
issue-531	49	24	as	as	ADP
issue-531	49	25	a	a	DET
issue-531	49	26	form	form	NOUN
issue-531	49	27	of	of	ADP
issue-531	49	28	forecasting	forecasting	NOUN
issue-531	49	29	control	control	NOUN
issue-531	49	30	.	.	PUNCT
issue-531	50	1	first	first	ADV
issue-531	50	2	of	of	ADP
issue-531	50	3	all	all	PRON
issue-531	50	4	,	,	PUNCT
issue-531	50	5	it	it	PRON
issue-531	50	6	should	should	AUX
issue-531	50	7	be	be	AUX
issue-531	50	8	aimed	aim	VERB
issue-531	50	9	at	at	ADP
issue-531	50	10	developing	develop	VERB
issue-531	50	11	the	the	DET
issue-531	50	12	system	system	NOUN
issue-531	50	13	,	,	PUNCT
issue-531	50	14	adjusting	adjust	VERB
issue-531	50	15	the	the	DET
issue-531	50	16	measures	measure	NOUN
issue-531	50	17	,	,	PUNCT
issue-531	50	18	and	and	CCONJ
issue-531	50	19	if	if	SCONJ
issue-531	50	20	necessary	necessary	ADJ
issue-531	50	21	(	(	PUNCT
issue-531	50	22	in	in	ADP
issue-531	50	23	case	case	NOUN
issue-531	50	24	of	of	ADP
issue-531	50	25	detection	detection	NOUN
issue-531	50	26	of	of	ADP
issue-531	50	27	the	the	DET
issue-531	50	28	violation	violation	NOUN
issue-531	50	29	)	)	PUNCT
issue-531	50	30	–	–	PUNCT
issue-531	50	31	establishing	establish	VERB
issue-531	50	32	the	the	DET
issue-531	50	33	perpetrators	perpetrator	NOUN
issue-531	50	34	and	and	CCONJ
issue-531	50	35	bringing	bring	VERB
issue-531	50	36	them	they	PRON
issue-531	50	37	to	to	ADP
issue-531	50	38	some	some	DET
issue-531	50	39	responsibility	responsibility	NOUN
issue-531	50	40	.	.	PUNCT
issue-531	51	1	there	there	PRON
issue-531	51	2	are	be	VERB
issue-531	51	3	such	such	ADJ
issue-531	51	4	audits	audits	NOUN
issue-531	51	5	with	with	ADP
issue-531	51	6	the	the	DET
issue-531	51	7	following	follow	VERB
issue-531	51	8	features	feature	NOUN
issue-531	51	9	:	:	PUNCT
issue-531	51	10	1	1	X
issue-531	51	11	.	.	PUNCT
issue-531	51	12	by	by	ADP
issue-531	51	13	content	content	NOUN
issue-531	51	14	:	:	PUNCT
issue-531	51	15	they	they	PRON
issue-531	51	16	can	can	AUX
issue-531	51	17	be	be	AUX
issue-531	51	18	documentary	documentary	NOUN
issue-531	51	19	and	and	CCONJ
issue-531	51	20	actual	actual	ADJ
issue-531	51	21	.	.	PUNCT
issue-531	52	1	documentary	documentary	ADJ
issue-531	52	2	audits	audits	NOUN
issue-531	52	3	can	can	AUX
issue-531	52	4	include	include	VERB
issue-531	52	5	an	an	DET
issue-531	52	6	audit	audit	NOUN
issue-531	52	7	of	of	ADP
issue-531	52	8	various	various	ADJ
issue-531	52	9	financial	financial	ADJ
issue-531	52	10	documents	document	NOUN
issue-531	52	11	.	.	PUNCT
issue-531	53	1	during	during	ADP
issue-531	53	2	the	the	DET
issue-531	53	3	actual	actual	ADJ
issue-531	53	4	audit	audit	NOUN
issue-531	53	5	,	,	PUNCT
issue-531	53	6	not	not	PART
issue-531	53	7	only	only	ADV
issue-531	53	8	the	the	DET
issue-531	53	9	documents	document	NOUN
issue-531	53	10	are	be	AUX
issue-531	53	11	checked	check	VERB
issue-531	53	12	,	,	PUNCT
issue-531	53	13	but	but	CCONJ
issue-531	53	14	also	also	ADV
issue-531	53	15	the	the	DET
issue-531	53	16	availability	availability	NOUN
issue-531	53	17	of	of	ADP
issue-531	53	18	cash	cash	NOUN
issue-531	53	19	and	and	CCONJ
issue-531	53	20	property	property	NOUN
issue-531	53	21	.	.	PUNCT
issue-531	54	1	2	2	X
issue-531	54	2	.	.	X
issue-531	54	3	during	during	ADP
issue-531	54	4	the	the	DET
issue-531	54	5	period	period	NOUN
issue-531	54	6	under	under	ADP
issue-531	54	7	review	review	NOUN
issue-531	54	8	,	,	PUNCT
issue-531	54	9	audits	audits	NOUN
issue-531	54	10	can	can	AUX
issue-531	54	11	be	be	AUX
issue-531	54	12	frontal	frontal	ADJ
issue-531	54	13	and	and	CCONJ
issue-531	54	14	selective	selective	ADJ
issue-531	54	15	.	.	PUNCT
issue-531	55	1	in	in	ADP
issue-531	55	2	the	the	DET
issue-531	55	3	frontal	frontal	ADJ
issue-531	55	4	(	(	PUNCT
issue-531	55	5	full	full	ADJ
issue-531	55	6	)	)	PUNCT
issue-531	55	7	audit	audit	NOUN
issue-531	55	8	,	,	PUNCT
issue-531	55	9	the	the	DET
issue-531	55	10	entire	entire	ADJ
issue-531	55	11	financial	financial	ADJ
issue-531	55	12	activity	activity	NOUN
issue-531	55	13	of	of	ADP
issue-531	55	14	the	the	DET
issue-531	55	15	entity	entity	NOUN
issue-531	55	16	for	for	ADP
issue-531	55	17	a	a	DET
issue-531	55	18	certain	certain	ADJ
issue-531	55	19	period	period	NOUN
issue-531	55	20	is	be	AUX
issue-531	55	21	checked	check	VERB
issue-531	55	22	.	.	PUNCT
issue-531	56	1	the	the	DET
issue-531	56	2	selective	selective	ADJ
issue-531	56	3	(	(	PUNCT
issue-531	56	4	partial	partial	ADJ
issue-531	56	5	)	)	PUNCT
issue-531	56	6	audit	audit	NOUN
issue-531	56	7	is	be	AUX
issue-531	56	8	a	a	DET
issue-531	56	9	check	check	NOUN
issue-531	56	10	of	of	ADP
issue-531	56	11	financial	financial	ADJ
issue-531	56	12	activity	activity	NOUN
issue-531	56	13	only	only	ADV
issue-531	56	14	for	for	ADP
issue-531	56	15	a	a	DET
issue-531	56	16	limited	limited	ADJ
issue-531	56	17	period	period	NOUN
issue-531	56	18	of	of	ADP
issue-531	56	19	time	time	NOUN
issue-531	56	20	(	(	PUNCT
issue-531	56	21	kapaieva	kapaieva	VERB
issue-531	56	22	,	,	PUNCT
issue-531	56	23	liakh	liakh	NOUN
issue-531	56	24	,	,	PUNCT
issue-531	56	25	2004	2004	NUM
issue-531	56	26	)	)	PUNCT
issue-531	56	27	.	.	PUNCT
issue-531	57	1	according	accord	VERB
issue-531	57	2	to	to	ADP
issue-531	57	3	the	the	DET
issue-531	57	4	criterion	criterion	NOUN
issue-531	57	5	of	of	ADP
issue-531	57	6	control	control	NOUN
issue-531	57	7	,	,	PUNCT
issue-531	57	8	l.	l.	PROPN
issue-531	57	9	k.	k.	PROPN
issue-531	57	10	voronova	voronova	PROPN
issue-531	57	11	in	in	ADP
issue-531	57	12	addition	addition	NOUN
issue-531	57	13	to	to	ADP
issue-531	57	14	full	full	ADJ
issue-531	57	15	and	and	CCONJ
issue-531	57	16	partial	partial	ADJ
issue-531	57	17	audits	audits	NOUN
issue-531	57	18	also	also	ADV
issue-531	57	19	allocates	allocate	VERB
issue-531	57	20	complex	complex	ADJ
issue-531	57	21	audits	audit	NOUN
issue-531	57	22	,	,	PUNCT
issue-531	57	23	which	which	PRON
issue-531	57	24	are	be	AUX
issue-531	57	25	usually	usually	ADV
issue-531	57	26	carried	carry	VERB
issue-531	57	27	out	out	ADP
issue-531	57	28	by	by	ADP
issue-531	57	29	a	a	DET
issue-531	57	30	group	group	NOUN
issue-531	57	31	of	of	ADP
issue-531	57	32	specialists	specialist	NOUN
issue-531	57	33	.	.	PUNCT
issue-531	58	1	they	they	PRON
issue-531	58	2	study	study	VERB
issue-531	58	3	a	a	DET
issue-531	58	4	wide	wide	ADJ
issue-531	58	5	range	range	NOUN
issue-531	58	6	of	of	ADP
issue-531	58	7	interdependent	interdependent	ADJ
issue-531	58	8	issues	issue	NOUN
issue-531	58	9	and	and	CCONJ
issue-531	58	10	make	make	VERB
issue-531	58	11	thematic	thematic	ADJ
issue-531	58	12	(	(	PUNCT
issue-531	58	13	or	or	CCONJ
issue-531	58	14	targeted	targeted	ADJ
issue-531	58	15	)	)	PUNCT
issue-531	58	16	revisions	revision	NOUN
issue-531	58	17	,	,	PUNCT
issue-531	58	18	which	which	PRON
issue-531	58	19	are	be	AUX
issue-531	58	20	aimed	aim	VERB
issue-531	58	21	at	at	ADP
issue-531	58	22	clarifying	clarify	VERB
issue-531	58	23	certain	certain	ADJ
issue-531	58	24	issues	issue	NOUN
issue-531	58	25	,	,	PUNCT
issue-531	58	26	exploring	explore	VERB
issue-531	58	27	a	a	DET
issue-531	58	28	particular	particular	ADJ
issue-531	58	29	area	area	NOUN
issue-531	58	30	of	of	ADP
issue-531	58	31	work	work	NOUN
issue-531	58	32	(	(	PUNCT
issue-531	58	33	topics	topic	NOUN
issue-531	58	34	)	)	PUNCT
issue-531	58	35	,	,	PUNCT
issue-531	58	36	a	a	DET
issue-531	58	37	particular	particular	ADJ
issue-531	58	38	area	area	NOUN
issue-531	58	39	of	of	ADP
issue-531	58	40	activity	activity	NOUN
issue-531	58	41	of	of	ADP
issue-531	58	42	the	the	DET
issue-531	58	43	subject	subject	NOUN
issue-531	58	44	being	be	AUX
issue-531	58	45	examined	examine	VERB
issue-531	58	46	or	or	CCONJ
issue-531	58	47	a	a	DET
issue-531	58	48	particular	particular	ADJ
issue-531	58	49	type	type	NOUN
issue-531	58	50	of	of	ADP
issue-531	58	51	operations	operation	NOUN
issue-531	58	52	.	.	PUNCT
issue-531	59	1	the	the	DET
issue-531	59	2	scientist	scientist	NOUN
issue-531	59	3	calls	call	VERB
issue-531	59	4	the	the	DET
issue-531	59	5	cross	cross	NOUN
issue-531	59	6	-	-	NOUN
issue-531	59	7	check	check	NOUN
issue-531	59	8	as	as	ADP
issue-531	59	9	one	one	NUM
issue-531	59	10	of	of	ADP
issue-531	59	11	the	the	DET
issue-531	59	12	subspecies	subspecie	NOUN
issue-531	59	13	of	of	ADP
issue-531	59	14	complex	complex	ADJ
issue-531	59	15	testing	testing	NOUN
issue-531	59	16	.	.	PUNCT
issue-531	60	1	it	it	PRON
issue-531	60	2	covers	cover	VERB
issue-531	60	3	the	the	DET
issue-531	60	4	financial	financial	ADJ
issue-531	60	5	and	and	CCONJ
issue-531	60	6	economic	economic	ADJ
issue-531	60	7	activities	activity	NOUN
issue-531	60	8	of	of	ADP
issue-531	60	9	several	several	ADJ
issue-531	60	10	organizations	organization	NOUN
issue-531	60	11	or	or	CCONJ
issue-531	60	12	enterprises	enterprise	NOUN
issue-531	60	13	,	,	PUNCT
issue-531	60	14	related	relate	VERB
issue-531	60	15	to	to	ADP
issue-531	60	16	each	each	DET
issue-531	60	17	other	other	ADJ
issue-531	60	18	by	by	ADP
issue-531	60	19	subordination	subordination	NOUN
issue-531	60	20	relations	relation	NOUN
issue-531	60	21	(	(	PUNCT
issue-531	60	22	voronova	voronova	NUM
issue-531	60	23	,	,	PUNCT
issue-531	60	24	2006	2006	NUM
issue-531	60	25	)	)	PUNCT
issue-531	60	26	.	.	PUNCT
issue-531	61	1	we	we	PRON
issue-531	61	2	fully	fully	ADV
issue-531	61	3	agree	agree	VERB
issue-531	61	4	with	with	ADP
issue-531	61	5	the	the	DET
issue-531	61	6	existence	existence	NOUN
issue-531	61	7	of	of	ADP
issue-531	61	8	these	these	DET
issue-531	61	9	types	type	NOUN
issue-531	61	10	of	of	ADP
issue-531	61	11	audits	audits	NOUN
issue-531	61	12	,	,	PUNCT
issue-531	61	13	but	but	CCONJ
issue-531	61	14	we	we	PRON
issue-531	61	15	consider	consider	VERB
issue-531	61	16	that	that	DET
issue-531	61	17	allocation	allocation	NOUN
issue-531	61	18	of	of	ADP
issue-531	61	19	all	all	DET
issue-531	61	20	four	four	NUM
issue-531	61	21	types	type	NOUN
issue-531	61	22	,	,	PUNCT
issue-531	61	23	according	accord	VERB
issue-531	61	24	to	to	ADP
issue-531	61	25	the	the	DET
issue-531	61	26	audit	audit	NOUN
issue-531	61	27	criterion	criterion	NOUN
issue-531	61	28	,	,	PUNCT
issue-531	61	29	is	be	AUX
issue-531	61	30	not	not	PART
issue-531	61	31	totally	totally	ADV
issue-531	61	32	correct	correct	ADJ
issue-531	61	33	.	.	PUNCT
issue-531	62	1	we	we	PRON
issue-531	62	2	consider	consider	VERB
issue-531	62	3	that	that	SCONJ
issue-531	62	4	it	it	PRON
issue-531	62	5	is	be	AUX
issue-531	62	6	necessary	necessary	ADJ
issue-531	62	7	to	to	PART
issue-531	62	8	distinguish	distinguish	VERB
issue-531	62	9	thematic	thematic	ADJ
issue-531	62	10	and	and	CCONJ
issue-531	62	11	complex	complex	ADJ
issue-531	62	12	audits	audits	NOUN
issue-531	62	13	(	(	PUNCT
issue-531	62	14	and	and	CCONJ
issue-531	62	15	this	this	PRON
issue-531	62	16	is	be	AUX
issue-531	62	17	the	the	DET
issue-531	62	18	point	point	NOUN
issue-531	62	19	3	3	NUM
issue-531	62	20	among	among	ADP
issue-531	62	21	types	type	NOUN
issue-531	62	22	of	of	ADP
issue-531	62	23	audits	audits	NOUN
issue-531	62	24	)	)	PUNCT
issue-531	62	25	according	accord	VERB
issue-531	62	26	to	to	ADP
issue-531	62	27	this	this	DET
issue-531	62	28	criterion	criterion	NOUN
issue-531	62	29	,	,	PUNCT
issue-531	62	30	and	and	CCONJ
issue-531	62	31	frontal	frontal	ADJ
issue-531	62	32	(	(	PUNCT
issue-531	62	33	full	full	ADJ
issue-531	62	34	)	)	PUNCT
issue-531	62	35	and	and	CCONJ
issue-531	62	36	partial	partial	ADJ
issue-531	62	37	(	(	PUNCT
issue-531	62	38	selective	selective	NOUN
issue-531	62	39	)	)	PUNCT
issue-531	62	40	should	should	AUX
issue-531	62	41	be	be	AUX
issue-531	62	42	allocated	allocate	VERB
issue-531	62	43	by	by	ADP
issue-531	62	44	the	the	DET
issue-531	62	45	criterion	criterion	NOUN
issue-531	62	46	of	of	ADP
issue-531	62	47	the	the	DET
issue-531	62	48	control	control	NOUN
issue-531	62	49	period	period	NOUN
issue-531	62	50	.	.	PUNCT
issue-531	63	1	3	3	X
issue-531	63	2	.	.	X
issue-531	63	3	on	on	ADP
issue-531	63	4	an	an	DET
issue-531	63	5	organizational	organizational	ADJ
issue-531	63	6	basis	basis	NOUN
issue-531	63	7	:	:	PUNCT
issue-531	63	8	they	they	PRON
issue-531	63	9	can	can	AUX
issue-531	63	10	be	be	AUX
issue-531	63	11	planned	plan	VERB
issue-531	63	12	(	(	PUNCT
issue-531	63	13	provided	provide	VERB
issue-531	63	14	in	in	ADP
issue-531	63	15	the	the	DET
issue-531	63	16	plan	plan	NOUN
issue-531	63	17	of	of	ADP
issue-531	63	18	work	work	NOUN
issue-531	63	19	of	of	ADP
issue-531	63	20	the	the	DET
issue-531	63	21	relevant	relevant	ADJ
issue-531	63	22	body	body	NOUN
issue-531	63	23	)	)	PUNCT
issue-531	63	24	(	(	PUNCT
issue-531	63	25	kapaieva	kapaieva	VERB
issue-531	63	26	,	,	PUNCT
issue-531	63	27	liakh	liakh	NOUN
issue-531	63	28	,	,	PUNCT
issue-531	63	29	(	(	PUNCT
issue-531	63	30	2004	2004	NUM
issue-531	63	31	)	)	PUNCT
issue-531	63	32	;	;	PUNCT
issue-531	63	33	unscheduled	unscheduled	ADJ
issue-531	63	34	(	(	PUNCT
issue-531	63	35	they	they	PRON
issue-531	63	36	are	be	AUX
issue-531	63	37	conducted	conduct	VERB
issue-531	63	38	to	to	ADP
issue-531	63	39	some	some	DET
issue-531	63	40	extent	extent	NOUN
issue-531	63	41	,	,	PUNCT
issue-531	63	42	suddenly	suddenly	ADV
issue-531	63	43	,	,	PUNCT
issue-531	63	44	out	out	ADP
issue-531	63	45	of	of	ADP
issue-531	63	46	plan	plan	NOUN
issue-531	63	47	,	,	PUNCT
issue-531	63	48	if	if	SCONJ
issue-531	63	49	there	there	PRON
issue-531	63	50	are	be	VERB
issue-531	63	51	important	important	ADJ
issue-531	63	52	grounds	ground	NOUN
issue-531	63	53	established	establish	VERB
issue-531	63	54	by	by	ADP
issue-531	63	55	the	the	DET
issue-531	63	56	current	current	ADJ
issue-531	63	57	legislation	legislation	NOUN
issue-531	63	58	:	:	PUNCT
issue-531	63	59	in	in	ADP
issue-531	63	60	case	case	NOUN
issue-531	63	61	of	of	ADP
issue-531	63	62	complaints	complaint	NOUN
issue-531	63	63	from	from	ADP
issue-531	63	64	citizens	citizen	NOUN
issue-531	63	65	or	or	CCONJ
issue-531	63	66	other	other	ADJ
issue-531	63	67	information	information	NOUN
issue-531	63	68	on	on	ADP
issue-531	63	69	violations	violation	NOUN
issue-531	63	70	of	of	ADP
issue-531	63	71	financial	financial	ADJ
issue-531	63	72	discipline	discipline	NOUN
issue-531	63	73	,	,	PUNCT
issue-531	63	74	or	or	CCONJ
issue-531	63	75	oversight	oversight	NOUN
issue-531	63	76	in	in	ADP
issue-531	63	77	work	work	NOUN
issue-531	63	78	that	that	PRON
issue-531	63	79	requires	require	VERB
issue-531	63	80	urgent	urgent	ADJ
issue-531	63	81	verification	verification	NOUN
issue-531	63	82	;	;	PUNCT
issue-531	63	83	or	or	CCONJ
issue-531	63	84	at	at	ADP
issue-531	63	85	the	the	DET
issue-531	63	86	request	request	NOUN
issue-531	63	87	of	of	ADP
issue-531	63	88	the	the	DET
issue-531	63	89	competent	competent	ADJ
issue-531	63	90	state	state	NOUN
issue-531	63	91	authorities	authority	NOUN
issue-531	63	92	)	)	PUNCT
issue-531	63	93	(	(	PUNCT
issue-531	63	94	voronova	voronova	NUM
issue-531	63	95	,	,	PUNCT
issue-531	63	96	2006	2006	NUM
issue-531	63	97	)	)	PUNCT
issue-531	63	98	.	.	PUNCT
issue-531	64	1	l.	l.	PROPN
issue-531	64	2	m.	m.	PROPN
issue-531	64	3	kapayeva	kapayeva	PROPN
issue-531	64	4	and	and	CCONJ
issue-531	64	5	m.	m.	PROPN
issue-531	64	6	s.	s.	PROPN
issue-531	64	7	lyakh	lyakh	PROPN
issue-531	64	8	,	,	PUNCT
issue-531	64	9	according	accord	VERB
issue-531	64	10	to	to	ADP
issue-531	64	11	this	this	DET
issue-531	64	12	criterion	criterion	NOUN
issue-531	64	13	,	,	PUNCT
issue-531	64	14	also	also	ADV
issue-531	64	15	distinguish	distinguish	VERB
issue-531	64	16	complex	complex	ADJ
issue-531	64	17	audits	audit	NOUN
issue-531	64	18	,	,	PUNCT
issue-531	64	19	which	which	PRON
issue-531	64	20	are	be	AUX
issue-531	64	21	conducted	conduct	VERB
issue-531	64	22	jointly	jointly	ADV
issue-531	64	23	by	by	ADP
issue-531	64	24	several	several	ADJ
issue-531	64	25	supervisory	supervisory	ADJ
issue-531	64	26	bodies	body	NOUN
issue-531	64	27	.	.	PUNCT
issue-531	65	1	we	we	PRON
issue-531	65	2	believe	believe	VERB
issue-531	65	3	that	that	SCONJ
issue-531	65	4	the	the	DET
issue-531	65	5	selection	selection	NOUN
issue-531	65	6	of	of	ADP
issue-531	65	7	this	this	DET
issue-531	65	8	type	type	NOUN
issue-531	65	9	of	of	ADP
issue-531	65	10	audits	audits	NOUN
issue-531	65	11	should	should	AUX
issue-531	65	12	be	be	AUX
issue-531	65	13	carried	carry	VERB
issue-531	65	14	out	out	ADP
issue-531	65	15	according	accord	VERB
issue-531	65	16	to	to	ADP
issue-531	65	17	another	another	DET
issue-531	65	18	criterion	criterion	NOUN
issue-531	65	19	.	.	PUNCT
issue-531	66	1	particularly	particularly	ADV
issue-531	66	2	,	,	PUNCT
issue-531	66	3	it	it	PRON
issue-531	66	4	is	be	AUX
issue-531	66	5	necessary	necessary	ADJ
issue-531	66	6	to	to	PART
issue-531	66	7	allocate	allocate	VERB
issue-531	66	8	such	such	ADJ
issue-531	66	9	criteria	criterion	NOUN
issue-531	66	10	for	for	ADP
issue-531	66	11	the	the	DET
issue-531	66	12	distinction	distinction	NOUN
issue-531	66	13	between	between	ADP
issue-531	66	14	different	different	ADJ
issue-531	66	15	types	type	NOUN
issue-531	66	16	of	of	ADP
issue-531	66	17	audits	audits	NOUN
issue-531	66	18	as	as	ADP
issue-531	66	19	the	the	DET
issue-531	66	20	basis	basis	NOUN
issue-531	66	21	for	for	ADP
issue-531	66	22	conducting	conduct	VERB
issue-531	66	23	audits	audit	NOUN
issue-531	66	24	and	and	CCONJ
issue-531	66	25	subjects	subject	NOUN
issue-531	66	26	of	of	ADP
issue-531	66	27	financial	financial	ADJ
issue-531	66	28	control	control	NOUN
issue-531	66	29	.	.	PUNCT
issue-531	67	1	moreover	moreover	ADV
issue-531	67	2	,	,	PUNCT
issue-531	67	3	the	the	DET
issue-531	67	4	allocation	allocation	NOUN
issue-531	67	5	of	of	ADP
issue-531	67	6	this	this	DET
issue-531	67	7	kind	kind	NOUN
issue-531	67	8	of	of	ADP
issue-531	67	9	revision	revision	NOUN
issue-531	67	10	is	be	AUX
issue-531	67	11	rather	rather	ADV
issue-531	67	12	doubtful	doubtful	ADJ
issue-531	67	13	,	,	PUNCT
issue-531	67	14	because	because	SCONJ
issue-531	67	15	the	the	DET
issue-531	67	16	analysis	analysis	NOUN
issue-531	67	17	of	of	ADP
issue-531	67	18	paragraph	paragraph	NOUN
issue-531	67	19	2.32	2.32	NUM
issue-531	67	20	of	of	ADP
issue-531	67	21	the	the	DET
issue-531	67	22	procedure	procedure	NOUN
issue-531	67	23	for	for	ADP
issue-531	67	24	inspection	inspection	NOUN
issue-531	67	25	no	no	NOUN
issue-531	67	26	.	.	PROPN
issue-531	67	27	550	550	NUM
issue-531	67	28	(	(	PUNCT
issue-531	67	29	kabinet	kabinet	PROPN
issue-531	67	30	ministriv	ministriv	PROPN
issue-531	67	31	ukrainy	ukrainy	NOUN
issue-531	67	32	)	)	PUNCT
issue-531	67	33	indicates	indicate	VERB
issue-531	67	34	the	the	DET
issue-531	67	35	coverage	coverage	NOUN
issue-531	67	36	of	of	ADP
issue-531	67	37	the	the	DET
issue-531	67	38	concept	concept	NOUN
issue-531	67	39	of	of	ADP
issue-531	67	40	a	a	DET
issue-531	67	41	complex	complex	ADJ
issue-531	67	42	audit	audit	NOUN
issue-531	67	43	of	of	ADP
issue-531	67	44	a	a	DET
issue-531	67	45	certain	certain	ADJ
issue-531	67	46	set	set	NOUN
issue-531	67	47	of	of	ADP
issue-531	67	48	financial	financial	ADJ
issue-531	67	49	and	and	CCONJ
issue-531	67	50	economic	economic	ADJ
issue-531	67	51	activities	activity	NOUN
issue-531	67	52	of	of	ADP
issue-531	67	53	the	the	DET
issue-531	67	54	object	object	NOUN
issue-531	67	55	of	of	ADP
issue-531	67	56	control	control	NOUN
issue-531	67	57	.	.	PUNCT
issue-531	68	1	it	it	PRON
issue-531	68	2	is	be	AUX
issue-531	68	3	unlike	unlike	ADP
issue-531	68	4	the	the	DET
issue-531	68	5	audit	audit	NOUN
issue-531	68	6	,	,	PUNCT
issue-531	68	7	during	during	ADP
issue-531	68	8	which	which	PRON
issue-531	68	9	only	only	ADV
issue-531	68	10	certain	certain	ADJ
issue-531	68	11	issues	issue	NOUN
issue-531	68	12	of	of	ADP
issue-531	68	13	the	the	DET
issue-531	68	14	financial	financial	ADJ
issue-531	68	15	and	and	CCONJ
issue-531	68	16	economic	economic	ADJ
issue-531	68	17	activity	activity	NOUN
issue-531	68	18	of	of	ADP
issue-531	68	19	the	the	DET
issue-531	68	20	object	object	NOUN
issue-531	68	21	of	of	ADP
issue-531	68	22	verification	verification	NOUN
issue-531	68	23	are	be	AUX
issue-531	68	24	checked	check	VERB
issue-531	68	25	(	(	PUNCT
issue-531	68	26	and	and	CCONJ
issue-531	68	27	this	this	PRON
issue-531	68	28	is	be	AUX
issue-531	68	29	paragraph	paragraph	NOUN
issue-531	68	30	3	3	NUM
issue-531	68	31	)	)	PUNCT
issue-531	68	32	.	.	PUNCT
issue-531	69	1	therefore	therefore	ADV
issue-531	69	2	,	,	PUNCT
issue-531	69	3	it	it	PRON
issue-531	69	4	is	be	AUX
issue-531	69	5	expedient	expedient	ADJ
issue-531	69	6	to	to	PART
issue-531	69	7	distinguish	distinguish	VERB
issue-531	69	8	between	between	ADP
issue-531	69	9	audits	audits	NOUN
issue-531	69	10	with	with	ADP
issue-531	69	11	the	the	DET
issue-531	69	12	involvement	involvement	NOUN
issue-531	69	13	of	of	ADP
issue-531	69	14	specialists	specialist	NOUN
issue-531	69	15	and	and	CCONJ
issue-531	69	16	joint	joint	ADJ
issue-531	69	17	audits	audit	NOUN
issue-531	69	18	,	,	PUNCT
issue-531	69	19	which	which	PRON
issue-531	69	20	are	be	AUX
issue-531	69	21	conducted	conduct	VERB
issue-531	69	22	together	together	ADV
issue-531	69	23	with	with	ADP
issue-531	69	24	the	the	DET
issue-531	69	25	other	other	ADJ
issue-531	69	26	bodies	body	NOUN
issue-531	69	27	of	of	ADP
issue-531	69	28	control	control	NOUN
issue-531	69	29	.	.	PUNCT
issue-531	70	1	they	they	PRON
issue-531	70	2	differ	differ	VERB
issue-531	70	3	from	from	ADP
issue-531	70	4	the	the	DET
issue-531	70	5	audits	audits	NOUN
issue-531	70	6	carried	carry	VERB
issue-531	70	7	out	out	ADP
issue-531	70	8	baltic	baltic	ADJ
issue-531	70	9	journal	journal	NOUN
issue-531	70	10	of	of	ADP
issue-531	70	11	economic	economic	ADJ
issue-531	70	12	studies	study	NOUN
issue-531	70	13	33	33	NUM
issue-531	70	14	vol	vol	NOUN
issue-531	70	15	.	.	PROPN
issue-531	71	1	4	4	NUM
issue-531	71	2	,	,	PUNCT
issue-531	71	3	no	no	INTJ
issue-531	71	4	.	.	NOUN
issue-531	71	5	5	5	NUM
issue-531	71	6	,	,	PUNCT
issue-531	71	7	2018	2018	NUM
issue-531	71	8	exclusively	exclusively	ADV
issue-531	71	9	by	by	ADP
issue-531	71	10	officials	official	NOUN
issue-531	71	11	of	of	ADP
issue-531	71	12	the	the	DET
issue-531	71	13	state	state	NOUN
issue-531	71	14	financial	financial	ADJ
issue-531	71	15	inspection	inspection	NOUN
issue-531	71	16	of	of	ADP
issue-531	71	17	ukraine	ukraine	NOUN
issue-531	71	18	and	and	CCONJ
issue-531	71	19	its	its	PRON
issue-531	71	20	territorial	territorial	ADJ
issue-531	71	21	bodies	body	NOUN
issue-531	71	22	(	(	PUNCT
issue-531	71	23	this	this	PRON
issue-531	71	24	is	be	AUX
issue-531	71	25	the	the	DET
issue-531	71	26	5th	5th	ADJ
issue-531	71	27	type	type	NOUN
issue-531	71	28	)	)	PUNCT
issue-531	71	29	.	.	PUNCT
issue-531	72	1	4	4	X
issue-531	72	2	.	.	X
issue-531	72	3	l.	l.	PROPN
issue-531	72	4	k.	k.	PROPN
issue-531	72	5	voronova	voronova	PROPN
issue-531	72	6	proposes	propose	VERB
issue-531	72	7	to	to	PART
issue-531	72	8	allocate	allocate	VERB
issue-531	72	9	such	such	ADJ
issue-531	72	10	audits	audits	NOUN
issue-531	72	11	,	,	PUNCT
issue-531	72	12	according	accord	VERB
issue-531	72	13	to	to	ADP
issue-531	72	14	the	the	DET
issue-531	72	15	basis	basis	NOUN
issue-531	72	16	of	of	ADP
issue-531	72	17	the	the	DET
issue-531	72	18	appointment	appointment	NOUN
issue-531	72	19	as	as	ADP
issue-531	72	20	:	:	PUNCT
issue-531	72	21	repeated	repeat	VERB
issue-531	72	22	(	(	PUNCT
issue-531	72	23	they	they	PRON
issue-531	72	24	are	be	AUX
issue-531	72	25	conducted	conduct	VERB
issue-531	72	26	after	after	ADP
issue-531	72	27	a	a	DET
issue-531	72	28	certain	certain	ADJ
issue-531	72	29	time	time	NOUN
issue-531	72	30	after	after	ADP
issue-531	72	31	the	the	DET
issue-531	72	32	initial	initial	ADJ
issue-531	72	33	financial	financial	ADJ
issue-531	72	34	audit	audit	NOUN
issue-531	72	35	,	,	PUNCT
issue-531	72	36	in	in	ADP
issue-531	72	37	the	the	DET
issue-531	72	38	case	case	NOUN
issue-531	72	39	when	when	SCONJ
issue-531	72	40	the	the	DET
issue-531	72	41	audit	audit	NOUN
issue-531	72	42	process	process	NOUN
issue-531	72	43	was	be	AUX
issue-531	72	44	defined	define	VERB
issue-531	72	45	as	as	ADP
issue-531	72	46	bad	bad	ADJ
issue-531	72	47	,	,	PUNCT
issue-531	72	48	or	or	CCONJ
issue-531	72	49	in	in	ADP
issue-531	72	50	order	order	NOUN
issue-531	72	51	to	to	PART
issue-531	72	52	control	control	VERB
issue-531	72	53	the	the	DET
issue-531	72	54	elimination	elimination	NOUN
issue-531	72	55	of	of	ADP
issue-531	72	56	the	the	DET
issue-531	72	57	revealed	reveal	VERB
issue-531	72	58	violations	violation	NOUN
issue-531	72	59	.	.	PUNCT
issue-531	73	1	such	such	DET
issue-531	73	2	an	an	DET
issue-531	73	3	inspection	inspection	NOUN
issue-531	73	4	is	be	AUX
issue-531	73	5	carried	carry	VERB
issue-531	73	6	out	out	ADP
issue-531	73	7	on	on	ADP
issue-531	73	8	the	the	DET
issue-531	73	9	same	same	ADJ
issue-531	73	10	issues	issue	NOUN
issue-531	73	11	and	and	CCONJ
issue-531	73	12	for	for	ADP
issue-531	73	13	the	the	DET
issue-531	73	14	same	same	ADJ
issue-531	73	15	period	period	NOUN
issue-531	73	16	as	as	ADP
issue-531	73	17	the	the	DET
issue-531	73	18	original	original	ADJ
issue-531	73	19	one	one	NUM
issue-531	73	20	)	)	PUNCT
issue-531	73	21	;	;	PUNCT
issue-531	73	22	additional	additional	ADJ
issue-531	73	23	(	(	PUNCT
issue-531	73	24	to	to	PART
issue-531	73	25	identify	identify	VERB
issue-531	73	26	issues	issue	NOUN
issue-531	73	27	that	that	PRON
issue-531	73	28	were	be	AUX
issue-531	73	29	not	not	PART
issue-531	73	30	addressed	address	VERB
issue-531	73	31	before	before	ADP
issue-531	73	32	the	the	DET
issue-531	73	33	initial	initial	ADJ
issue-531	73	34	inspection	inspection	NOUN
issue-531	73	35	,	,	PUNCT
issue-531	73	36	and	and	CCONJ
issue-531	73	37	mainly	mainly	ADV
issue-531	73	38	–	–	PUNCT
issue-531	73	39	due	due	ADP
issue-531	73	40	to	to	ADP
issue-531	73	41	new	new	ADJ
issue-531	73	42	circumstances	circumstance	NOUN
issue-531	73	43	)	)	PUNCT
issue-531	73	44	(	(	PUNCT
issue-531	73	45	voronova	voronova	NUM
issue-531	73	46	,	,	PUNCT
issue-531	73	47	2006	2006	NUM
issue-531	73	48	)	)	PUNCT
issue-531	73	49	.	.	PUNCT
issue-531	74	1	we	we	PRON
issue-531	74	2	believe	believe	VERB
issue-531	74	3	that	that	SCONJ
issue-531	74	4	the	the	DET
issue-531	74	5	criterion	criterion	NOUN
issue-531	74	6	for	for	ADP
issue-531	74	7	differentiation	differentiation	NOUN
issue-531	74	8	of	of	ADP
issue-531	74	9	these	these	DET
issue-531	74	10	kinds	kind	NOUN
issue-531	74	11	of	of	ADP
issue-531	74	12	revisions	revision	NOUN
issue-531	74	13	is	be	AUX
issue-531	74	14	rather	rather	ADV
issue-531	74	15	exact	exact	ADJ
issue-531	74	16	because	because	SCONJ
issue-531	74	17	,	,	PUNCT
issue-531	74	18	on	on	ADP
issue-531	74	19	the	the	DET
issue-531	74	20	basis	basis	NOUN
issue-531	74	21	of	of	ADP
issue-531	74	22	the	the	DET
issue-531	74	23	distinction	distinction	NOUN
issue-531	74	24	,	,	PUNCT
issue-531	74	25	we	we	PRON
issue-531	74	26	can	can	AUX
issue-531	74	27	distinguish	distinguish	VERB
issue-531	74	28	scheduled	schedule	VERB
issue-531	74	29	and	and	CCONJ
issue-531	74	30	unscheduled	unscheduled	ADJ
issue-531	74	31	audits	audits	NOUN
issue-531	74	32	.	.	PUNCT
issue-531	75	1	the	the	DET
issue-531	75	2	same	same	ADJ
issue-531	75	3	types	type	NOUN
issue-531	75	4	of	of	ADP
issue-531	75	5	data	datum	NOUN
issue-531	75	6	are	be	AUX
issue-531	75	7	allocated	allocate	VERB
issue-531	75	8	based	base	VERB
issue-531	75	9	on	on	ADP
issue-531	75	10	the	the	DET
issue-531	75	11	necessity	necessity	NOUN
issue-531	75	12	of	of	ADP
issue-531	75	13	assigning	assign	VERB
issue-531	75	14	another	another	PRON
issue-531	75	15	,	,	PUNCT
issue-531	75	16	except	except	SCONJ
issue-531	75	17	for	for	ADP
issue-531	75	18	the	the	DET
issue-531	75	19	primary	primary	ADJ
issue-531	75	20	audit	audit	NOUN
issue-531	75	21	,	,	PUNCT
issue-531	75	22	due	due	ADP
issue-531	75	23	to	to	ADP
issue-531	75	24	quality	quality	NOUN
issue-531	75	25	or	or	CCONJ
issue-531	75	26	new	new	ADJ
issue-531	75	27	circumstances	circumstance	NOUN
issue-531	75	28	.	.	PUNCT
issue-531	76	1	5	5	X
issue-531	76	2	.	.	PUNCT
issue-531	76	3	based	base	VERB
issue-531	76	4	on	on	ADP
issue-531	76	5	destination	destination	NOUN
issue-531	76	6	,	,	PUNCT
issue-531	76	7	l.	l.	PROPN
issue-531	76	8	k.	k.	PROPN
issue-531	76	9	voronova	voronova	PROPN
issue-531	76	10	proposes	propose	VERB
issue-531	76	11	to	to	PART
issue-531	76	12	highlight	highlight	VERB
issue-531	76	13	such	such	ADJ
issue-531	76	14	audits	audits	NOUN
issue-531	76	15	as	as	ADP
issue-531	76	16	a	a	DET
issue-531	76	17	repeat	repeat	NOUN
issue-531	76	18	(	(	PUNCT
issue-531	76	19	it	it	PRON
issue-531	76	20	is	be	AUX
issue-531	76	21	conducted	conduct	VERB
issue-531	76	22	after	after	ADP
issue-531	76	23	a	a	DET
issue-531	76	24	certain	certain	ADJ
issue-531	76	25	time	time	NOUN
issue-531	76	26	after	after	ADP
issue-531	76	27	the	the	DET
issue-531	76	28	initial	initial	ADJ
issue-531	76	29	financial	financial	ADJ
issue-531	76	30	audit	audit	NOUN
issue-531	76	31	if	if	SCONJ
issue-531	76	32	it	it	PRON
issue-531	76	33	is	be	AUX
issue-531	76	34	recognized	recognize	VERB
issue-531	76	35	as	as	ADP
issue-531	76	36	poorly	poorly	ADV
issue-531	76	37	conducted	conduct	VERB
issue-531	76	38	,	,	PUNCT
issue-531	76	39	or	or	CCONJ
issue-531	76	40	in	in	ADP
issue-531	76	41	order	order	NOUN
issue-531	76	42	to	to	PART
issue-531	76	43	control	control	VERB
issue-531	76	44	the	the	DET
issue-531	76	45	elimination	elimination	NOUN
issue-531	76	46	of	of	ADP
issue-531	76	47	the	the	DET
issue-531	76	48	revealed	reveal	VERB
issue-531	76	49	violations	violation	NOUN
issue-531	76	50	)	)	PUNCT
issue-531	76	51	.	.	PUNCT
issue-531	77	1	6	6	X
issue-531	77	2	.	.	X
issue-531	77	3	by	by	ADP
issue-531	77	4	place	place	NOUN
issue-531	77	5	of	of	ADP
issue-531	77	6	conduct	conduct	NOUN
issue-531	77	7	:	:	PUNCT
issue-531	77	8	audits	audits	NOUN
issue-531	77	9	can	can	AUX
issue-531	77	10	be	be	AUX
issue-531	77	11	field	field	NOUN
issue-531	77	12	(	(	PUNCT
issue-531	77	13	carried	carry	VERB
issue-531	77	14	out	out	ADP
issue-531	77	15	at	at	ADP
issue-531	77	16	the	the	DET
issue-531	77	17	location	location	NOUN
issue-531	77	18	of	of	ADP
issue-531	77	19	the	the	DET
issue-531	77	20	object	object	NOUN
issue-531	77	21	of	of	ADP
issue-531	77	22	control	control	NOUN
issue-531	77	23	)	)	PUNCT
issue-531	77	24	and	and	CCONJ
issue-531	77	25	cameral	cameral	ADJ
issue-531	77	26	(	(	PUNCT
issue-531	77	27	conducted	conduct	VERB
issue-531	77	28	at	at	ADP
issue-531	77	29	the	the	DET
issue-531	77	30	location	location	NOUN
issue-531	77	31	of	of	ADP
issue-531	77	32	the	the	DET
issue-531	77	33	financial	financial	ADJ
issue-531	77	34	control	control	NOUN
issue-531	77	35	body	body	NOUN
issue-531	77	36	)	)	PUNCT
issue-531	77	37	.	.	PUNCT
issue-531	78	1	7	7	X
issue-531	78	2	.	.	X
issue-531	78	3	by	by	ADP
issue-531	78	4	the	the	DET
issue-531	78	5	nature	nature	NOUN
issue-531	78	6	of	of	ADP
issue-531	78	7	the	the	DET
issue-531	78	8	monitored	monitor	VERB
issue-531	78	9	indicators	indicator	NOUN
issue-531	78	10	:	:	PUNCT
issue-531	78	11	the	the	DET
issue-531	78	12	formal	formal	ADJ
issue-531	78	13	ones	one	NOUN
issue-531	78	14	,	,	PUNCT
issue-531	78	15	which	which	PRON
issue-531	78	16	verify	verify	VERB
issue-531	78	17	the	the	DET
issue-531	78	18	correctness	correctness	NOUN
issue-531	78	19	of	of	ADP
issue-531	78	20	the	the	DET
issue-531	78	21	documents	document	NOUN
issue-531	78	22	(	(	PUNCT
issue-531	78	23	for	for	ADP
issue-531	78	24	example	example	NOUN
issue-531	78	25	,	,	PUNCT
issue-531	78	26	when	when	SCONJ
issue-531	78	27	it	it	PRON
issue-531	78	28	is	be	AUX
issue-531	78	29	necessary	necessary	ADJ
issue-531	78	30	to	to	PART
issue-531	78	31	determine	determine	VERB
issue-531	78	32	the	the	DET
issue-531	78	33	validity	validity	NOUN
issue-531	78	34	of	of	ADP
issue-531	78	35	signatures	signature	NOUN
issue-531	78	36	,	,	PUNCT
issue-531	78	37	the	the	DET
issue-531	78	38	presence	presence	NOUN
issue-531	78	39	of	of	ADP
issue-531	78	40	corrections	correction	NOUN
issue-531	78	41	,	,	PUNCT
issue-531	78	42	the	the	DET
issue-531	78	43	correctness	correctness	NOUN
issue-531	78	44	of	of	ADP
issue-531	78	45	filling	fill	VERB
issue-531	78	46	the	the	DET
issue-531	78	47	requisites	requisite	NOUN
issue-531	78	48	)	)	PUNCT
issue-531	78	49	;	;	PUNCT
issue-531	78	50	arithmetic	arithmetic	ADJ
issue-531	78	51	(	(	PUNCT
issue-531	78	52	they	they	PRON
issue-531	78	53	evaluate	evaluate	VERB
issue-531	78	54	the	the	DET
issue-531	78	55	correctness	correctness	NOUN
issue-531	78	56	of	of	ADP
issue-531	78	57	mathematical	mathematical	ADJ
issue-531	78	58	calculations	calculation	NOUN
issue-531	78	59	and	and	CCONJ
issue-531	78	60	taxonomy	taxonomy	NOUN
issue-531	78	61	)	)	PUNCT
issue-531	78	62	(	(	PUNCT
issue-531	78	63	voronova	voronova	NUM
issue-531	78	64	,	,	PUNCT
issue-531	78	65	2006	2006	NUM
issue-531	78	66	)	)	PUNCT
issue-531	78	67	.	.	PUNCT
issue-531	79	1	regarding	regard	VERB
issue-531	79	2	the	the	DET
issue-531	79	3	procedure	procedure	NOUN
issue-531	79	4	for	for	ADP
issue-531	79	5	audits	audits	NOUN
issue-531	79	6	and	and	CCONJ
issue-531	79	7	the	the	DET
issue-531	79	8	implementation	implementation	NOUN
issue-531	79	9	of	of	ADP
issue-531	79	10	their	their	PRON
issue-531	79	11	results	result	NOUN
issue-531	79	12	,	,	PUNCT
issue-531	79	13	as	as	ADP
issue-531	79	14	in	in	ADP
issue-531	79	15	the	the	DET
issue-531	79	16	case	case	NOUN
issue-531	79	17	of	of	ADP
issue-531	79	18	public	public	ADJ
issue-531	79	19	procurement	procurement	NOUN
issue-531	79	20	audits	audits	NOUN
issue-531	79	21	,	,	PUNCT
issue-531	79	22	planned	plan	VERB
issue-531	79	23	audits	audits	NOUN
issue-531	79	24	are	be	AUX
issue-531	79	25	conducted	conduct	VERB
issue-531	79	26	on	on	ADP
issue-531	79	27	the	the	DET
issue-531	79	28	basis	basis	NOUN
issue-531	79	29	of	of	ADP
issue-531	79	30	the	the	DET
issue-531	79	31	audit	audit	NOUN
issue-531	79	32	program	program	NOUN
issue-531	79	33	,	,	PUNCT
issue-531	79	34	which	which	PRON
issue-531	79	35	consists	consist	VERB
issue-531	79	36	of	of	ADP
issue-531	79	37	two	two	NUM
issue-531	79	38	copies	copy	NOUN
issue-531	79	39	,	,	PUNCT
issue-531	79	40	with	with	ADP
issue-531	79	41	the	the	DET
issue-531	79	42	handing	handing	NOUN
issue-531	79	43	of	of	ADP
issue-531	79	44	one	one	NUM
issue-531	79	45	of	of	ADP
issue-531	79	46	them	they	PRON
issue-531	79	47	to	to	ADP
issue-531	79	48	the	the	DET
issue-531	79	49	object	object	NOUN
issue-531	79	50	of	of	ADP
issue-531	79	51	control	control	NOUN
issue-531	79	52	under	under	ADP
issue-531	79	53	the	the	DET
issue-531	79	54	receipt	receipt	NOUN
issue-531	79	55	(	(	PUNCT
issue-531	79	56	clause	clause	NOUN
issue-531	79	57	4	4	NUM
issue-531	79	58	-	-	SYM
issue-531	79	59	7	7	NUM
issue-531	79	60	of	of	ADP
issue-531	79	61	the	the	DET
issue-531	79	62	procedure	procedure	NOUN
issue-531	79	63	for	for	ADP
issue-531	79	64	inspection	inspection	NOUN
issue-531	79	65	no	no	NOUN
issue-531	79	66	.	.	PROPN
issue-531	79	67	550	550	NUM
issue-531	79	68	(	(	PUNCT
issue-531	79	69	kabinet	kabinet	PROPN
issue-531	79	70	ministriv	ministriv	PROPN
issue-531	79	71	ukrainy	ukrainy	NOUN
issue-531	79	72	)	)	PUNCT
issue-531	79	73	)	)	PUNCT
issue-531	79	74	.	.	PUNCT
issue-531	80	1	unplanned	unplanned	ADJ
issue-531	80	2	audits	audits	NOUN
issue-531	80	3	have	have	VERB
issue-531	80	4	well	well	ADV
issue-531	80	5	-	-	PUNCT
issue-531	80	6	defined	define	VERB
issue-531	80	7	bases	basis	NOUN
issue-531	80	8	for	for	ADP
issue-531	80	9	conduction	conduction	NOUN
issue-531	80	10	,	,	PUNCT
issue-531	80	11	without	without	ADP
issue-531	80	12	which	which	DET
issue-531	80	13	audit	audit	NOUN
issue-531	80	14	out	out	ADP
issue-531	80	15	of	of	ADP
issue-531	80	16	the	the	DET
issue-531	80	17	plan	plan	NOUN
issue-531	80	18	is	be	AUX
issue-531	80	19	not	not	PART
issue-531	80	20	allowed	allow	VERB
issue-531	80	21	.	.	PUNCT
issue-531	81	1	particularly	particularly	ADV
issue-531	81	2	,	,	PUNCT
issue-531	81	3	such	such	ADJ
issue-531	81	4	bases	basis	NOUN
issue-531	81	5	are	be	AUX
issue-531	81	6	introduced	introduce	VERB
issue-531	81	7	in	in	ADP
issue-531	81	8	art	art	NOUN
issue-531	81	9	.	.	PUNCT
issue-531	82	1	11	11	NUM
issue-531	82	2	of	of	ADP
issue-531	82	3	the	the	DET
issue-531	82	4	law	law	NOUN
issue-531	82	5	of	of	ADP
issue-531	82	6	ukraine	ukraine	NOUN
issue-531	82	7	“	"	PUNCT
issue-531	82	8	on	on	ADP
issue-531	82	9	the	the	DET
issue-531	82	10	basic	basic	ADJ
issue-531	82	11	principles	principle	NOUN
issue-531	82	12	of	of	ADP
issue-531	82	13	implementation	implementation	NOUN
issue-531	82	14	of	of	ADP
issue-531	82	15	the	the	DET
issue-531	82	16	state	state	NOUN
issue-531	82	17	financial	financial	ADJ
issue-531	82	18	control	control	NOUN
issue-531	82	19	in	in	ADP
issue-531	82	20	ukraine	ukraine	NOUN
issue-531	82	21	”	"	PUNCT
issue-531	82	22	as	as	ADP
issue-531	82	23	of	of	ADP
issue-531	82	24	29	29	NUM
issue-531	82	25	january	january	PROPN
issue-531	82	26	1993	1993	NUM
issue-531	82	27	no	no	NOUN
issue-531	82	28	.	.	NOUN
issue-531	82	29	2939	2939	NUM
issue-531	82	30	-	-	SYM
issue-531	82	31	xii	xii	NOUN
issue-531	82	32	(	(	PUNCT
issue-531	82	33	verkhovna	verkhovna	VERB
issue-531	82	34	rada	rada	PROPN
issue-531	82	35	ukrainy	ukrainy	PROPN
issue-531	82	36	)	)	PUNCT
issue-531	82	37	.	.	PUNCT
issue-531	83	1	unplanned	unplanned	ADJ
issue-531	83	2	field	field	NOUN
issue-531	83	3	audits	audits	NOUN
issue-531	83	4	of	of	ADP
issue-531	83	5	subjects	subject	NOUN
issue-531	83	6	of	of	ADP
issue-531	83	7	economic	economic	ADJ
issue-531	83	8	activity	activity	NOUN
issue-531	83	9	,	,	PUNCT
issue-531	83	10	regardless	regardless	ADV
issue-531	83	11	of	of	ADP
issue-531	83	12	ownership	ownership	NOUN
issue-531	83	13	,	,	PUNCT
issue-531	83	14	which	which	PRON
issue-531	83	15	are	be	AUX
issue-531	83	16	not	not	PART
issue-531	83	17	assigned	assign	VERB
issue-531	83	18	to	to	ADP
issue-531	83	19	the	the	DET
issue-531	83	20	controlled	control	VERB
issue-531	83	21	institutions	institution	NOUN
issue-531	83	22	by	by	ADP
issue-531	83	23	the	the	DET
issue-531	83	24	mentioned	mention	VERB
issue-531	83	25	law	law	NOUN
issue-531	83	26	,	,	PUNCT
issue-531	83	27	are	be	AUX
issue-531	83	28	carried	carry	VERB
issue-531	83	29	out	out	ADP
issue-531	83	30	by	by	ADP
issue-531	83	31	the	the	DET
issue-531	83	32	state	state	NOUN
issue-531	83	33	financial	financial	ADJ
issue-531	83	34	control	control	NOUN
issue-531	83	35	bodies	body	NOUN
issue-531	83	36	by	by	ADP
issue-531	83	37	a	a	DET
issue-531	83	38	court	court	NOUN
issue-531	83	39	decision	decision	NOUN
issue-531	83	40	,	,	PUNCT
issue-531	83	41	adopted	adopt	VERB
issue-531	83	42	on	on	ADP
issue-531	83	43	the	the	DET
issue-531	83	44	basis	basis	NOUN
issue-531	83	45	of	of	ADP
issue-531	83	46	a	a	DET
issue-531	83	47	petition	petition	NOUN
issue-531	83	48	of	of	ADP
issue-531	83	49	the	the	DET
issue-531	83	50	investigator	investigator	NOUN
issue-531	83	51	,	,	PUNCT
issue-531	83	52	the	the	DET
issue-531	83	53	prosecutor	prosecutor	NOUN
issue-531	83	54	to	to	PART
issue-531	83	55	ensure	ensure	VERB
issue-531	83	56	the	the	DET
issue-531	83	57	investigation	investigation	NOUN
issue-531	83	58	during	during	ADP
issue-531	83	59	the	the	DET
issue-531	83	60	criminal	criminal	ADJ
issue-531	83	61	proceedings	proceeding	NOUN
issue-531	83	62	.	.	PUNCT
issue-531	84	1	a	a	DET
issue-531	84	2	public	public	ADJ
issue-531	84	3	financial	financial	ADJ
issue-531	84	4	control	control	NOUN
issue-531	84	5	body	body	NOUN
issue-531	84	6	,	,	PUNCT
issue-531	84	7	prosecutor	prosecutor	NOUN
issue-531	84	8	or	or	CCONJ
issue-531	84	9	investigator	investigator	NOUN
issue-531	84	10	initiating	initiate	VERB
issue-531	84	11	an	an	DET
issue-531	84	12	unscheduled	unscheduled	ADJ
issue-531	84	13	outbound	outbound	ADJ
issue-531	84	14	audit	audit	NOUN
issue-531	84	15	,	,	PUNCT
issue-531	84	16	submits	submit	VERB
issue-531	84	17	to	to	ADP
issue-531	84	18	the	the	DET
issue-531	84	19	court	court	NOUN
issue-531	84	20	a	a	DET
issue-531	84	21	written	write	VERB
issue-531	84	22	substantiation	substantiation	NOUN
issue-531	84	23	of	of	ADP
issue-531	84	24	the	the	DET
issue-531	84	25	grounds	ground	NOUN
issue-531	84	26	for	for	ADP
issue-531	84	27	such	such	DET
issue-531	84	28	an	an	DET
issue-531	84	29	audit	audit	NOUN
issue-531	84	30	and	and	CCONJ
issue-531	84	31	the	the	DET
issue-531	84	32	date	date	NOUN
issue-531	84	33	of	of	ADP
issue-531	84	34	its	its	PRON
issue-531	84	35	commencement	commencement	NOUN
issue-531	84	36	and	and	CCONJ
issue-531	84	37	termination	termination	NOUN
issue-531	84	38	,	,	PUNCT
issue-531	84	39	and	and	CCONJ
issue-531	84	40	documents	document	NOUN
issue-531	84	41	,	,	PUNCT
issue-531	84	42	which	which	PRON
issue-531	84	43	according	accord	VERB
issue-531	84	44	to	to	ADP
issue-531	84	45	parts	part	NOUN
issue-531	84	46	five	five	NUM
issue-531	84	47	and	and	CCONJ
issue-531	84	48	seven	seven	NUM
issue-531	84	49	of	of	ADP
issue-531	84	50	this	this	DET
issue-531	84	51	article	article	NOUN
issue-531	84	52	proves	prove	VERB
issue-531	84	53	about	about	ADP
issue-531	84	54	the	the	DET
issue-531	84	55	origin	origin	NOUN
issue-531	84	56	of	of	ADP
issue-531	84	57	the	the	DET
issue-531	84	58	bases	basis	NOUN
issue-531	84	59	for	for	ADP
issue-531	84	60	such	such	DET
issue-531	84	61	an	an	DET
issue-531	84	62	audit	audit	NOUN
issue-531	84	63	,	,	PUNCT
issue-531	84	64	and	and	CCONJ
issue-531	84	65	for	for	ADP
issue-531	84	66	the	the	DET
issue-531	84	67	request	request	NOUN
issue-531	84	68	of	of	ADP
issue-531	84	69	the	the	DET
issue-531	84	70	court	court	NOUN
issue-531	84	71	–	–	PUNCT
issue-531	84	72	they	they	PRON
issue-531	84	73	give	give	VERB
issue-531	84	74	other	other	ADJ
issue-531	84	75	information	information	NOUN
issue-531	84	76	(	(	PUNCT
issue-531	84	77	poriadok	poriadok	NOUN
issue-531	84	78	provedennia	provedennia	PROPN
issue-531	84	79	perevirok	perevirok	ADJ
issue-531	84	80	orhanamy	orhanamy	PROPN
issue-531	84	81	derzhavnoi	derzhavnoi	NOUN
issue-531	84	82	finansovoi	finansovoi	NOUN
issue-531	84	83	inspektsii	inspektsii	VERB
issue-531	84	84	ukrainy	ukrainy	NOUN
issue-531	84	85	)	)	PUNCT
issue-531	84	86	.	.	PUNCT
issue-531	85	1	one	one	NUM
issue-531	85	2	of	of	ADP
issue-531	85	3	the	the	DET
issue-531	85	4	distinctive	distinctive	ADJ
issue-531	85	5	features	feature	NOUN
issue-531	85	6	of	of	ADP
issue-531	85	7	a	a	DET
issue-531	85	8	planned	plan	VERB
issue-531	85	9	and	and	CCONJ
issue-531	85	10	unscheduled	unscheduled	ADJ
issue-531	85	11	audit	audit	NOUN
issue-531	85	12	is	be	AUX
issue-531	85	13	the	the	DET
issue-531	85	14	announcement	announcement	NOUN
issue-531	85	15	of	of	ADP
issue-531	85	16	their	their	PRON
issue-531	85	17	beginning	beginning	NOUN
issue-531	85	18	of	of	ADP
issue-531	85	19	the	the	DET
issue-531	85	20	control	control	NOUN
issue-531	85	21	object	object	NOUN
issue-531	85	22	.	.	PUNCT
issue-531	86	1	if	if	SCONJ
issue-531	86	2	during	during	ADP
issue-531	86	3	the	the	DET
issue-531	86	4	conduct	conduct	NOUN
issue-531	86	5	of	of	ADP
issue-531	86	6	a	a	DET
issue-531	86	7	planned	plan	VERB
issue-531	86	8	field	field	NOUN
issue-531	86	9	audit	audit	NOUN
issue-531	86	10	,	,	PUNCT
issue-531	86	11	the	the	DET
issue-531	86	12	subject	subject	NOUN
issue-531	86	13	of	of	ADP
issue-531	86	14	control	control	NOUN
issue-531	86	15	reports	report	NOUN
issue-531	86	16	to	to	ADP
issue-531	86	17	the	the	DET
issue-531	86	18	control	control	NOUN
issue-531	86	19	object	object	VERB
issue-531	86	20	one	one	NUM
issue-531	86	21	of	of	ADP
issue-531	86	22	the	the	DET
issue-531	86	23	specified	specified	ADJ
issue-531	86	24	methods	method	NOUN
issue-531	86	25	on	on	ADP
issue-531	86	26	the	the	DET
issue-531	86	27	dates	date	NOUN
issue-531	86	28	of	of	ADP
issue-531	86	29	its	its	PRON
issue-531	86	30	beginning	beginning	NOUN
issue-531	86	31	and	and	CCONJ
issue-531	86	32	ending	end	VERB
issue-531	86	33	(	(	PUNCT
issue-531	86	34	at	at	ADP
issue-531	86	35	the	the	DET
issue-531	86	36	same	same	ADJ
issue-531	86	37	time	time	NOUN
issue-531	86	38	,	,	PUNCT
issue-531	86	39	the	the	DET
issue-531	86	40	planned	plan	VERB
issue-531	86	41	field	field	NOUN
issue-531	86	42	audit	audit	NOUN
issue-531	86	43	starts	start	VERB
issue-531	86	44	no	no	ADV
issue-531	86	45	earlier	early	ADJ
issue-531	86	46	than	than	ADP
issue-531	86	47	10	10	NUM
issue-531	86	48	calendar	calendar	NOUN
issue-531	86	49	days	day	NOUN
issue-531	86	50	after	after	SCONJ
issue-531	86	51	the	the	DET
issue-531	86	52	message	message	NOUN
issue-531	86	53	control	control	NOUN
issue-531	86	54	object	object	NOUN
issue-531	86	55	is	be	AUX
issue-531	86	56	sent	send	VERB
issue-531	86	57	)	)	PUNCT
issue-531	86	58	.	.	PUNCT
issue-531	87	1	but	but	CCONJ
issue-531	87	2	unscheduled	unscheduled	ADJ
issue-531	87	3	audits	audits	NOUN
issue-531	87	4	are	be	AUX
issue-531	87	5	conducted	conduct	VERB
issue-531	87	6	without	without	ADP
issue-531	87	7	any	any	DET
issue-531	87	8	notice	notice	NOUN
issue-531	87	9	(	(	PUNCT
issue-531	87	10	paragraph	paragraph	NOUN
issue-531	87	11	8	8	NUM
issue-531	87	12	of	of	ADP
issue-531	87	13	the	the	DET
issue-531	87	14	inspection	inspection	NOUN
issue-531	87	15	procedure	procedure	NOUN
issue-531	87	16	no	no	NOUN
issue-531	87	17	.	.	NOUN
issue-531	87	18	550	550	NUM
issue-531	87	19	)	)	PUNCT
issue-531	87	20	.	.	PUNCT
issue-531	88	1	in	in	ADP
issue-531	88	2	order	order	NOUN
issue-531	88	3	to	to	PART
issue-531	88	4	begin	begin	VERB
issue-531	88	5	the	the	DET
issue-531	88	6	field	field	NOUN
issue-531	88	7	audit	audit	NOUN
issue-531	88	8	,	,	PUNCT
issue-531	88	9	officials	official	NOUN
issue-531	88	10	of	of	ADP
issue-531	88	11	the	the	DET
issue-531	88	12	controlling	control	VERB
issue-531	88	13	body	body	NOUN
issue-531	88	14	and	and	CCONJ
issue-531	88	15	the	the	DET
issue-531	88	16	involved	involved	ADJ
issue-531	88	17	specialists	specialist	NOUN
issue-531	88	18	should	should	AUX
issue-531	88	19	be	be	AUX
issue-531	88	20	admitted	admit	VERB
issue-531	88	21	to	to	ADP
issue-531	88	22	the	the	DET
issue-531	88	23	objective	objective	NOUN
issue-531	88	24	.	.	PUNCT
issue-531	89	1	in	in	ADP
issue-531	89	2	the	the	DET
issue-531	89	3	presence	presence	NOUN
issue-531	89	4	of	of	ADP
issue-531	89	5	the	the	DET
issue-531	89	6	bases	basis	NOUN
issue-531	89	7	provided	provide	VERB
issue-531	89	8	in	in	ADP
issue-531	89	9	the	the	DET
issue-531	89	10	law	law	NOUN
issue-531	89	11	,	,	PUNCT
issue-531	89	12	it	it	PRON
issue-531	89	13	is	be	AUX
issue-531	89	14	necessary	necessary	ADJ
issue-531	89	15	for	for	ADP
issue-531	89	16	admission	admission	NOUN
issue-531	89	17	to	to	PART
issue-531	89	18	show	show	VERB
issue-531	89	19	the	the	DET
issue-531	89	20	direction	direction	NOUN
issue-531	89	21	and	and	CCONJ
issue-531	89	22	the	the	DET
issue-531	89	23	copy	copy	NOUN
issue-531	89	24	of	of	ADP
issue-531	89	25	the	the	DET
issue-531	89	26	judgment	judgment	NOUN
issue-531	89	27	,	,	PUNCT
issue-531	89	28	which	which	PRON
issue-531	89	29	should	should	AUX
issue-531	89	30	be	be	AUX
issue-531	89	31	presented	present	VERB
issue-531	89	32	on	on	ADP
issue-531	89	33	a	a	DET
issue-531	89	34	receipt	receipt	NOUN
issue-531	89	35	(	(	PUNCT
issue-531	89	36	in	in	ADP
issue-531	89	37	case	case	NOUN
issue-531	89	38	of	of	ADP
issue-531	89	39	unscheduled	unscheduled	ADJ
issue-531	89	40	field	field	NOUN
issue-531	89	41	audit	audit	NOUN
issue-531	89	42	by	by	ADP
issue-531	89	43	a	a	DET
issue-531	89	44	court	court	NOUN
issue-531	89	45	decision	decision	NOUN
issue-531	89	46	)	)	PUNCT
issue-531	89	47	(	(	PUNCT
issue-531	89	48	clause	clause	NOUN
issue-531	89	49	12	12	NUM
issue-531	89	50	of	of	ADP
issue-531	89	51	the	the	DET
issue-531	89	52	procedure	procedure	NOUN
issue-531	89	53	for	for	ADP
issue-531	89	54	inspection	inspection	NOUN
issue-531	89	55	no	no	NOUN
issue-531	89	56	.	.	PROPN
issue-531	90	1	550	550	NUM
issue-531	91	1	(	(	PUNCT
issue-531	91	2	kabinet	kabinet	PROPN
issue-531	91	3	ministriv	ministriv	PROPN
issue-531	91	4	ukrainy	ukrainy	NOUN
issue-531	91	5	)	)	PUNCT
issue-531	91	6	)	)	PUNCT
issue-531	91	7	.	.	PUNCT
issue-531	92	1	the	the	DET
issue-531	92	2	direction	direction	NOUN
issue-531	92	3	for	for	ADP
issue-531	92	4	the	the	DET
issue-531	92	5	audit	audit	NOUN
issue-531	92	6	should	should	AUX
issue-531	92	7	include	include	VERB
issue-531	92	8	the	the	DET
issue-531	92	9	date	date	NOUN
issue-531	92	10	of	of	ADP
issue-531	92	11	its	its	PRON
issue-531	92	12	issue	issue	NOUN
issue-531	92	13	,	,	PUNCT
issue-531	92	14	the	the	DET
issue-531	92	15	name	name	NOUN
issue-531	92	16	of	of	ADP
issue-531	92	17	the	the	DET
issue-531	92	18	state	state	NOUN
issue-531	92	19	financial	financial	PROPN
issue-531	92	20	control	control	NOUN
issue-531	92	21	body	body	NOUN
issue-531	92	22	,	,	PUNCT
issue-531	92	23	purpose	purpose	NOUN
issue-531	92	24	,	,	PUNCT
issue-531	92	25	type	type	NOUN
issue-531	92	26	,	,	PUNCT
issue-531	92	27	grounds	ground	NOUN
issue-531	92	28	,	,	PUNCT
issue-531	92	29	the	the	DET
issue-531	92	30	date	date	NOUN
issue-531	92	31	of	of	ADP
issue-531	92	32	the	the	DET
issue-531	92	33	beginning	beginning	NOUN
issue-531	92	34	of	of	ADP
issue-531	92	35	the	the	DET
issue-531	92	36	audit	audit	NOUN
issue-531	92	37	and	and	CCONJ
issue-531	92	38	the	the	DET
issue-531	92	39	date	date	NOUN
issue-531	92	40	of	of	ADP
issue-531	92	41	its	its	PRON
issue-531	92	42	completion	completion	NOUN
issue-531	92	43	,	,	PUNCT
issue-531	92	44	the	the	DET
issue-531	92	45	position	position	NOUN
issue-531	92	46	,	,	PUNCT
issue-531	92	47	title	title	NOUN
issue-531	92	48	and	and	CCONJ
issue-531	92	49	surname	surname	NOUN
issue-531	92	50	of	of	ADP
issue-531	92	51	the	the	DET
issue-531	92	52	officials	official	NOUN
issue-531	92	53	of	of	ADP
issue-531	92	54	the	the	DET
issue-531	92	55	state	state	NOUN
issue-531	92	56	financial	financial	PROPN
issue-531	92	57	control	control	NOUN
issue-531	92	58	body	body	NOUN
issue-531	92	59	that	that	PRON
issue-531	92	60	will	will	AUX
issue-531	92	61	conduct	conduct	VERB
issue-531	92	62	the	the	DET
issue-531	92	63	audit	audit	NOUN
issue-531	92	64	.	.	PUNCT
issue-531	93	1	the	the	DET
issue-531	93	2	audit	audit	NOUN
issue-531	93	3	direction	direction	NOUN
issue-531	93	4	is	be	AUX
issue-531	93	5	valid	valid	ADJ
issue-531	93	6	on	on	ADP
issue-531	93	7	the	the	DET
issue-531	93	8	condition	condition	NOUN
issue-531	93	9	of	of	ADP
issue-531	93	10	the	the	DET
issue-531	93	11	existence	existence	NOUN
issue-531	93	12	of	of	ADP
issue-531	93	13	the	the	DET
issue-531	93	14	signature	signature	NOUN
issue-531	93	15	of	of	ADP
issue-531	93	16	the	the	DET
issue-531	93	17	head	head	NOUN
issue-531	93	18	of	of	ADP
issue-531	93	19	the	the	DET
issue-531	93	20	state	state	NOUN
issue-531	93	21	financial	financial	PROPN
issue-531	93	22	control	control	PROPN
issue-531	93	23	authority	authority	NOUN
issue-531	93	24	,	,	PUNCT
issue-531	93	25	which	which	PRON
issue-531	93	26	is	be	AUX
issue-531	93	27	sealed	seal	VERB
issue-531	93	28	by	by	ADP
issue-531	93	29	the	the	DET
issue-531	93	30	state	state	NOUN
issue-531	93	31	financial	financial	PROPN
issue-531	93	32	control	control	NOUN
issue-531	93	33	body	body	NOUN
issue-531	93	34	.	.	PUNCT
issue-531	94	1	a	a	DET
issue-531	94	2	court	court	NOUN
issue-531	94	3	decision	decision	NOUN
issue-531	94	4	on	on	ADP
issue-531	94	5	permission	permission	NOUN
issue-531	94	6	for	for	ADP
issue-531	94	7	carrying	carry	VERB
issue-531	94	8	an	an	DET
issue-531	94	9	unscheduled	unscheduled	ADJ
issue-531	94	10	field	field	NOUN
issue-531	94	11	audit	audit	NOUN
issue-531	94	12	,	,	PUNCT
issue-531	94	13	which	which	DET
issue-531	94	14	copy	copy	NOUN
issue-531	94	15	is	be	AUX
issue-531	94	16	submitted	submit	VERB
issue-531	94	17	to	to	ADP
issue-531	94	18	the	the	DET
issue-531	94	19	object	object	NOUN
issue-531	94	20	of	of	ADP
issue-531	94	21	control	control	NOUN
issue-531	94	22	,	,	PUNCT
issue-531	94	23	it	it	PRON
issue-531	94	24	should	should	AUX
issue-531	94	25	include	include	VERB
issue-531	94	26	the	the	DET
issue-531	94	27	bases	basis	NOUN
issue-531	94	28	for	for	ADP
issue-531	94	29	such	such	DET
issue-531	94	30	an	an	DET
issue-531	94	31	audit	audit	NOUN
issue-531	94	32	,	,	PUNCT
issue-531	94	33	the	the	DET
issue-531	94	34	date	date	NOUN
issue-531	94	35	of	of	ADP
issue-531	94	36	its	its	PRON
issue-531	94	37	beginning	beginning	NOUN
issue-531	94	38	,	,	PUNCT
issue-531	94	39	and	and	CCONJ
issue-531	94	40	the	the	DET
issue-531	94	41	date	date	NOUN
issue-531	94	42	of	of	ADP
issue-531	94	43	termination	termination	NOUN
issue-531	94	44	.	.	PUNCT
issue-531	95	1	and	and	CCONJ
issue-531	95	2	in	in	ADP
issue-531	95	3	case	case	NOUN
issue-531	95	4	of	of	ADP
issue-531	95	5	carrying	carry	VERB
issue-531	95	6	out	out	ADP
issue-531	95	7	an	an	DET
issue-531	95	8	audit	audit	NOUN
issue-531	95	9	of	of	ADP
issue-531	95	10	subjects	subject	NOUN
issue-531	95	11	of	of	ADP
issue-531	95	12	economic	economic	ADJ
issue-531	95	13	activity	activity	NOUN
issue-531	95	14	that	that	PRON
issue-531	95	15	are	be	AUX
issue-531	95	16	not	not	PART
issue-531	95	17	covered	cover	VERB
issue-531	95	18	by	by	ADP
issue-531	95	19	the	the	DET
issue-531	95	20	law	law	NOUN
issue-531	95	21	of	of	ADP
issue-531	95	22	ukraine	ukraine	NOUN
issue-531	95	23	“	"	PUNCT
issue-531	95	24	on	on	ADP
issue-531	95	25	the	the	DET
issue-531	95	26	basic	basic	ADJ
issue-531	95	27	principles	principle	NOUN
issue-531	95	28	of	of	ADP
issue-531	95	29	implementation	implementation	NOUN
issue-531	95	30	of	of	ADP
issue-531	95	31	the	the	DET
issue-531	95	32	state	state	NOUN
issue-531	95	33	financial	financial	ADJ
issue-531	95	34	control	control	NOUN
issue-531	95	35	in	in	ADP
issue-531	95	36	ukraine	ukraine	NOUN
issue-531	95	37	”	"	PUNCT
issue-531	95	38	dated	date	VERB
issue-531	95	39	january	january	PROPN
issue-531	95	40	26	26	NUM
issue-531	95	41	,	,	PUNCT
issue-531	95	42	1993	1993	NUM
issue-531	95	43	,	,	PUNCT
issue-531	95	44	no	no	NOUN
issue-531	95	45	.	.	NOUN
issue-531	95	46	2939	2939	NUM
issue-531	95	47	-	-	SYM
issue-531	95	48	xii	xii	NOUN
issue-531	95	49	,	,	PUNCT
issue-531	95	50	to	to	ADP
issue-531	95	51	the	the	DET
issue-531	95	52	controlled	control	VERB
issue-531	95	53	entities	entity	NOUN
issue-531	95	54	,	,	PUNCT
issue-531	95	55	there	there	PRON
issue-531	95	56	also	also	ADV
issue-531	95	57	should	should	AUX
issue-531	95	58	be	be	AUX
issue-531	95	59	a	a	DET
issue-531	95	60	number	number	NOUN
issue-531	95	61	of	of	ADP
issue-531	95	62	criminal	criminal	ADJ
issue-531	95	63	proceedings	proceeding	NOUN
issue-531	95	64	,	,	PUNCT
issue-531	95	65	body	body	NOUN
issue-531	95	66	conducting	conduct	VERB
issue-531	95	67	the	the	DET
issue-531	95	68	pre	pre	ADJ
issue-531	95	69	-	-	ADJ
issue-531	95	70	trial	trial	ADJ
issue-531	95	71	investigation	investigation	NOUN
issue-531	95	72	,	,	PUNCT
issue-531	95	73	date	date	NOUN
issue-531	95	74	and	and	CCONJ
issue-531	95	75	grounds	ground	NOUN
issue-531	95	76	for	for	ADP
issue-531	95	77	notification	notification	NOUN
issue-531	95	78	of	of	ADP
issue-531	95	79	suspicion	suspicion	NOUN
issue-531	95	80	of	of	ADP
issue-531	95	81	a	a	DET
issue-531	95	82	criminal	criminal	ADJ
issue-531	95	83	offense	offense	NOUN
issue-531	95	84	(	(	PUNCT
issue-531	95	85	poriadok	poriadok	PROPN
issue-531	95	86	provedennia	provedennia	PROPN
issue-531	95	87	perevirok	perevirok	ADJ
issue-531	95	88	orhanamy	orhanamy	PROPN
issue-531	95	89	derzhavnoi	derzhavnoi	NOUN
issue-531	95	90	finansovoi	finansovoi	NOUN
issue-531	95	91	inspektsii	inspektsii	VERB
issue-531	95	92	ukrainy	ukrainy	NOUN
issue-531	95	93	)	)	PUNCT
issue-531	95	94	.	.	PUNCT
issue-531	96	1	it	it	PRON
issue-531	96	2	this	this	DET
issue-531	96	3	context	context	NOUN
issue-531	96	4	,	,	PUNCT
issue-531	96	5	it	it	PRON
issue-531	96	6	is	be	AUX
issue-531	96	7	necessary	necessary	ADJ
issue-531	96	8	to	to	PART
issue-531	96	9	pay	pay	VERB
issue-531	96	10	attention	attention	NOUN
issue-531	96	11	to	to	ADP
issue-531	96	12	the	the	DET
issue-531	96	13	problem	problem	NOUN
issue-531	96	14	of	of	ADP
issue-531	96	15	legal	legal	ADJ
issue-531	96	16	regulation	regulation	NOUN
issue-531	96	17	of	of	ADP
issue-531	96	18	counteraction	counteraction	NOUN
issue-531	96	19	to	to	ADP
issue-531	96	20	officials	official	NOUN
issue-531	96	21	of	of	ADP
issue-531	96	22	the	the	DET
issue-531	96	23	state	state	NOUN
issue-531	96	24	financial	financial	ADJ
issue-531	96	25	inspection	inspection	NOUN
issue-531	96	26	of	of	ADP
issue-531	96	27	ukraine	ukraine	NOUN
issue-531	96	28	and	and	CCONJ
issue-531	96	29	its	its	PRON
issue-531	96	30	territorial	territorial	ADJ
issue-531	96	31	bodies	body	NOUN
issue-531	96	32	,	,	PUNCT
issue-531	96	33	and	and	CCONJ
issue-531	96	34	to	to	ADP
issue-531	96	35	specialists	specialist	NOUN
issue-531	96	36	,	,	PUNCT
issue-531	96	37	who	who	PRON
issue-531	96	38	are	be	AUX
issue-531	96	39	involved	involve	VERB
issue-531	96	40	in	in	ADP
issue-531	96	41	the	the	DET
issue-531	96	42	audit	audit	NOUN
issue-531	96	43	,	,	PUNCT
issue-531	96	44	or	or	CCONJ
issue-531	96	45	their	their	PRON
issue-531	96	46	absence	absence	NOUN
issue-531	96	47	of	of	ADP
issue-531	96	48	access	access	NOUN
issue-531	96	49	to	to	ADP
issue-531	96	50	the	the	DET
issue-531	96	51	objects	object	NOUN
issue-531	96	52	.	.	PUNCT
issue-531	97	1	the	the	DET
issue-531	97	2	matter	matter	NOUN
issue-531	97	3	is	be	AUX
issue-531	97	4	that	that	SCONJ
issue-531	97	5	the	the	DET
issue-531	97	6	structure	structure	NOUN
issue-531	97	7	of	of	ADP
issue-531	97	8	such	such	ADJ
issue-531	97	9	offense	offense	NOUN
issue-531	97	10	as	as	ADP
issue-531	97	11	“	"	PUNCT
issue-531	97	12	impeding	impede	VERB
issue-531	97	13	employees	employee	NOUN
issue-531	97	14	of	of	ADP
issue-531	97	15	the	the	DET
issue-531	97	16	state	state	NOUN
issue-531	97	17	financial	financial	PROPN
issue-531	97	18	control	control	NOUN
issue-531	97	19	body	body	NOUN
issue-531	97	20	in	in	ADP
issue-531	97	21	carrying	carry	VERB
issue-531	97	22	out	out	ADP
issue-531	97	23	audits	audits	NOUN
issue-531	97	24	and	and	CCONJ
issue-531	97	25	inspections	inspection	NOUN
issue-531	97	26	”	"	PUNCT
issue-531	97	27	is	be	AUX
issue-531	97	28	provided	provide	VERB
issue-531	97	29	in	in	ADP
issue-531	97	30	art	art	NOUN
issue-531	97	31	.	.	PUNCT
issue-531	98	1	164	164	NUM
issue-531	98	2	-	-	SYM
issue-531	98	3	2	2	NUM
issue-531	98	4	the	the	DET
issue-531	98	5	purchase	purchase	NOUN
issue-531	98	6	of	of	ADP
issue-531	98	7	the	the	DET
issue-531	98	8	ap	ap	PROPN
issue-531	98	9	,	,	PUNCT
issue-531	98	10	entitled	entitle	VERB
issue-531	98	11	“	"	PUNCT
issue-531	98	12	violation	violation	NOUN
issue-531	98	13	of	of	ADP
issue-531	98	14	the	the	DET
issue-531	98	15	legislation	legislation	NOUN
issue-531	98	16	on	on	ADP
issue-531	98	17	financial	financial	ADJ
issue-531	98	18	matters	matter	NOUN
issue-531	98	19	”	"	PUNCT
issue-531	98	20	and	and	CCONJ
issue-531	98	21	it	it	PRON
issue-531	98	22	includes	include	VERB
issue-531	98	23	,	,	PUNCT
issue-531	98	24	in	in	ADP
issue-531	98	25	addition	addition	NOUN
issue-531	98	26	to	to	ADP
issue-531	98	27	the	the	DET
issue-531	98	28	specified	specified	ADJ
issue-531	98	29	composition	composition	NOUN
issue-531	98	30	,	,	PUNCT
issue-531	98	31	five	five	NUM
issue-531	98	32	more	more	ADJ
issue-531	98	33	.	.	PUNCT
issue-531	99	1	baltic	baltic	PROPN
issue-531	99	2	journal	journal	PROPN
issue-531	99	3	of	of	ADP
issue-531	99	4	economic	economic	ADJ
issue-531	99	5	studies	study	NOUN
issue-531	99	6	34	34	NUM
issue-531	99	7	vol	vol	NOUN
issue-531	99	8	.	.	PROPN
issue-531	100	1	4	4	NUM
issue-531	100	2	,	,	PUNCT
issue-531	100	3	no	no	INTJ
issue-531	100	4	.	.	NOUN
issue-531	100	5	5	5	NUM
issue-531	100	6	,	,	PUNCT
issue-531	100	7	2018	2018	NUM
issue-531	100	8	from	from	ADP
issue-531	100	9	their	their	PRON
issue-531	100	10	number	number	NOUN
issue-531	100	11	,	,	PUNCT
issue-531	100	12	four	four	NUM
issue-531	100	13	relate	relate	VERB
issue-531	100	14	to	to	ADP
issue-531	100	15	the	the	DET
issue-531	100	16	object	object	NOUN
issue-531	100	17	of	of	ADP
issue-531	100	18	control	control	NOUN
issue-531	100	19	of	of	ADP
issue-531	100	20	the	the	DET
issue-531	100	21	event	event	NOUN
issue-531	100	22	(	(	PUNCT
issue-531	100	23	accounting	accounting	NOUN
issue-531	100	24	reports	report	NOUN
issue-531	100	25	,	,	PUNCT
issue-531	100	26	accounting	accounting	NOUN
issue-531	100	27	,	,	PUNCT
issue-531	100	28	etc	etc	X
issue-531	100	29	.	.	X
issue-531	100	30	)	)	PUNCT
issue-531	100	31	,	,	PUNCT
issue-531	100	32	one	one	PRON
issue-531	100	33	relates	relate	VERB
issue-531	100	34	to	to	ADP
issue-531	100	35	the	the	DET
issue-531	100	36	conduction	conduction	NOUN
issue-531	100	37	of	of	ADP
issue-531	100	38	it	it	PRON
issue-531	100	39	(	(	PUNCT
issue-531	100	40	interference	interference	NOUN
issue-531	100	41	)	)	PUNCT
issue-531	100	42	,	,	PUNCT
issue-531	100	43	and	and	CCONJ
issue-531	100	44	the	the	DET
issue-531	100	45	last	last	ADJ
issue-531	100	46	relates	relate	VERB
issue-531	100	47	to	to	ADP
issue-531	100	48	the	the	DET
issue-531	100	49	period	period	NOUN
issue-531	100	50	after	after	ADP
issue-531	100	51	the	the	DET
issue-531	100	52	control	control	NOUN
issue-531	100	53	measure	measure	NOUN
issue-531	100	54	(	(	PUNCT
issue-531	100	55	rejection	rejection	NOUN
issue-531	100	56	of	of	ADP
issue-531	100	57	measures	measure	NOUN
issue-531	100	58	to	to	PART
issue-531	100	59	compensate	compensate	VERB
issue-531	100	60	the	the	DET
issue-531	100	61	perpetrators	perpetrator	NOUN
issue-531	100	62	for	for	ADP
issue-531	100	63	losses	loss	NOUN
issue-531	100	64	from	from	ADP
issue-531	100	65	shortages	shortage	NOUN
issue-531	100	66	,	,	PUNCT
issue-531	100	67	wastes	waste	NOUN
issue-531	100	68	,	,	PUNCT
issue-531	100	69	theft	theft	NOUN
issue-531	100	70	and	and	CCONJ
issue-531	100	71	mismanagement	mismanagement	NOUN
issue-531	100	72	)	)	PUNCT
issue-531	100	73	.	.	PUNCT
issue-531	101	1	as	as	SCONJ
issue-531	101	2	we	we	PRON
issue-531	101	3	can	can	AUX
issue-531	101	4	see	see	VERB
issue-531	101	5	,	,	PUNCT
issue-531	101	6	the	the	DET
issue-531	101	7	composition	composition	NOUN
issue-531	101	8	of	of	ADP
issue-531	101	9	offenses	offense	NOUN
issue-531	101	10	is	be	AUX
issue-531	101	11	composed	compose	VERB
issue-531	101	12	in	in	ADP
issue-531	101	13	one	one	NUM
issue-531	101	14	article	article	NOUN
issue-531	101	15	,	,	PUNCT
issue-531	101	16	but	but	CCONJ
issue-531	101	17	it	it	PRON
issue-531	101	18	should	should	AUX
issue-531	101	19	be	be	AUX
issue-531	101	20	resolved	resolve	VERB
issue-531	101	21	in	in	ADP
issue-531	101	22	some	some	DET
issue-531	101	23	separate	separate	ADJ
issue-531	101	24	articles	article	NOUN
issue-531	101	25	while	while	SCONJ
issue-531	101	26	specifying	specify	VERB
issue-531	101	27	the	the	DET
issue-531	101	28	objective	objective	ADJ
issue-531	101	29	side	side	NOUN
issue-531	101	30	of	of	ADP
issue-531	101	31	such	such	DET
issue-531	101	32	an	an	DET
issue-531	101	33	offense	offense	NOUN
issue-531	101	34	as	as	ADP
issue-531	101	35	an	an	DET
issue-531	101	36	obstacle	obstacle	NOUN
issue-531	101	37	.	.	PUNCT
issue-531	102	1	particularly	particularly	ADV
issue-531	102	2	,	,	PUNCT
issue-531	102	3	it	it	PRON
issue-531	102	4	seems	seem	VERB
issue-531	102	5	necessary	necessary	ADJ
issue-531	102	6	to	to	PART
issue-531	102	7	clearly	clearly	ADV
issue-531	102	8	state	state	VERB
issue-531	102	9	that	that	SCONJ
issue-531	102	10	the	the	DET
issue-531	102	11	prevention	prevention	NOUN
issue-531	102	12	of	of	ADP
issue-531	102	13	officials	official	NOUN
issue-531	102	14	of	of	ADP
issue-531	102	15	the	the	DET
issue-531	102	16	controlling	control	VERB
issue-531	102	17	body	body	NOUN
issue-531	102	18	to	to	PART
issue-531	102	19	carry	carry	VERB
issue-531	102	20	out	out	ADP
issue-531	102	21	audits	audits	NOUN
issue-531	102	22	,	,	PUNCT
issue-531	102	23	inspections	inspection	NOUN
issue-531	102	24	or	or	CCONJ
issue-531	102	25	non	non	ADJ
issue-531	102	26	-	-	NOUN
issue-531	102	27	provision	provision	NOUN
issue-531	102	28	of	of	ADP
issue-531	102	29	necessary	necessary	ADJ
issue-531	102	30	for	for	ADP
issue-531	102	31	audit	audit	NOUN
issue-531	102	32	,	,	PUNCT
issue-531	102	33	and	and	CCONJ
issue-531	102	34	checking	check	VERB
issue-531	102	35	documents	document	NOUN
issue-531	102	36	is	be	AUX
issue-531	102	37	among	among	ADP
issue-531	102	38	the	the	DET
issue-531	102	39	number	number	NOUN
issue-531	102	40	of	of	ADP
issue-531	102	41	actions	action	NOUN
issue-531	102	42	that	that	PRON
issue-531	102	43	should	should	AUX
issue-531	102	44	be	be	AUX
issue-531	102	45	classified	classify	VERB
issue-531	102	46	as	as	ADP
issue-531	102	47	an	an	DET
issue-531	102	48	administrative	administrative	ADJ
issue-531	102	49	offense	offense	NOUN
issue-531	102	50	:	:	PUNCT
issue-531	102	51	for	for	ADP
issue-531	102	52	today	today	NOUN
issue-531	102	53	it	it	PRON
issue-531	102	54	is	be	AUX
issue-531	102	55	“	"	PUNCT
issue-531	102	56	violation	violation	NOUN
issue-531	102	57	of	of	ADP
issue-531	102	58	legislation	legislation	NOUN
issue-531	102	59	on	on	ADP
issue-531	102	60	financial	financial	ADJ
issue-531	102	61	issues	issue	NOUN
issue-531	102	62	”	"	PUNCT
issue-531	102	63	,	,	PUNCT
issue-531	102	64	in	in	ADP
issue-531	102	65	the	the	DET
issue-531	102	66	future	future	NOUN
issue-531	102	67	,	,	PUNCT
issue-531	102	68	we	we	PRON
issue-531	102	69	consider	consider	VERB
issue-531	102	70	it	it	PRON
issue-531	102	71	will	will	AUX
issue-531	102	72	be	be	AUX
issue-531	102	73	a	a	DET
issue-531	102	74	separate	separate	ADJ
issue-531	102	75	article	article	NOUN
issue-531	102	76	.	.	PUNCT
issue-531	103	1	if	if	SCONJ
issue-531	103	2	we	we	PRON
issue-531	103	3	talk	talk	VERB
issue-531	103	4	about	about	ADP
issue-531	103	5	the	the	DET
issue-531	103	6	audit	audit	NOUN
issue-531	103	7	,	,	PUNCT
issue-531	103	8	then	then	ADV
issue-531	103	9	the	the	DET
issue-531	103	10	place	place	NOUN
issue-531	103	11	and	and	CCONJ
issue-531	103	12	access	access	NOUN
issue-531	103	13	to	to	ADP
issue-531	103	14	information	information	NOUN
issue-531	103	15	,	,	PUNCT
issue-531	103	16	documents	document	NOUN
issue-531	103	17	of	of	ADP
issue-531	103	18	the	the	DET
issue-531	103	19	controllers	controller	NOUN
issue-531	103	20	should	should	AUX
issue-531	103	21	be	be	AUX
issue-531	103	22	provided	provide	VERB
issue-531	103	23	to	to	ADP
issue-531	103	24	the	the	DET
issue-531	103	25	objects	object	NOUN
issue-531	103	26	.	.	PUNCT
issue-531	104	1	the	the	DET
issue-531	104	2	audit	audit	NOUN
issue-531	104	3	in	in	ADP
issue-531	104	4	accordance	accordance	NOUN
issue-531	104	5	with	with	ADP
issue-531	104	6	paragraph	paragraph	NOUN
issue-531	104	7	16	16	NUM
issue-531	104	8	of	of	ADP
issue-531	104	9	the	the	DET
issue-531	104	10	procedure	procedure	NOUN
issue-531	104	11	for	for	ADP
issue-531	104	12	inspection	inspection	NOUN
issue-531	104	13	no	no	NOUN
issue-531	104	14	.	.	PROPN
issue-531	104	15	550	550	NUM
issue-531	104	16	(	(	PUNCT
issue-531	104	17	kabinet	kabinet	PROPN
issue-531	104	18	ministriv	ministriv	PROPN
issue-531	104	19	ukrainy	ukrainy	NOUN
issue-531	104	20	)	)	PUNCT
issue-531	104	21	,	,	PUNCT
issue-531	104	22	as	as	ADV
issue-531	104	23	well	well	ADV
issue-531	104	24	as	as	ADP
issue-531	104	25	the	the	DET
issue-531	104	26	examination	examination	NOUN
issue-531	104	27	of	of	ADP
issue-531	104	28	public	public	ADJ
issue-531	104	29	procurement	procurement	NOUN
issue-531	104	30	,	,	PUNCT
issue-531	104	31	is	be	AUX
issue-531	104	32	carried	carry	VERB
issue-531	104	33	out	out	ADP
issue-531	104	34	by	by	ADP
issue-531	104	35	two	two	NUM
issue-531	104	36	complicated	complicated	ADJ
issue-531	104	37	content	content	NOUN
issue-531	104	38	methods	method	NOUN
issue-531	104	39	:	:	PUNCT
issue-531	104	40	actual	actual	ADJ
issue-531	104	41	or	or	CCONJ
issue-531	104	42	documentary	documentary	NOUN
issue-531	104	43	verification	verification	NOUN
issue-531	104	44	.	.	PUNCT
issue-531	105	1	an	an	DET
issue-531	105	2	actual	actual	ADJ
issue-531	105	3	check	check	NOUN
issue-531	105	4	can	can	AUX
issue-531	105	5	include	include	VERB
issue-531	105	6	an	an	DET
issue-531	105	7	inventory	inventory	NOUN
issue-531	105	8	,	,	PUNCT
issue-531	105	9	inspections	inspection	NOUN
issue-531	105	10	,	,	PUNCT
issue-531	105	11	and	and	CCONJ
issue-531	105	12	control	control	NOUN
issue-531	105	13	measurement	measurement	NOUN
issue-531	105	14	of	of	ADP
issue-531	105	15	the	the	DET
issue-531	105	16	performed	perform	VERB
issue-531	105	17	works	work	NOUN
issue-531	105	18	,	,	PUNCT
issue-531	105	19	the	the	DET
issue-531	105	20	correctness	correctness	NOUN
issue-531	105	21	of	of	ADP
issue-531	105	22	use	use	NOUN
issue-531	105	23	of	of	ADP
issue-531	105	24	raw	raw	ADJ
issue-531	105	25	materials	material	NOUN
issue-531	105	26	and	and	CCONJ
issue-531	105	27	materials	material	NOUN
issue-531	105	28	consumption	consumption	NOUN
issue-531	105	29	norms	norm	NOUN
issue-531	105	30	,	,	PUNCT
issue-531	105	31	the	the	DET
issue-531	105	32	output	output	NOUN
issue-531	105	33	of	of	ADP
issue-531	105	34	finished	finish	VERB
issue-531	105	35	goods	good	NOUN
issue-531	105	36	and	and	CCONJ
issue-531	105	37	natural	natural	ADJ
issue-531	105	38	losses	loss	NOUN
issue-531	105	39	by	by	ADP
issue-531	105	40	organizing	organize	VERB
issue-531	105	41	control	control	NOUN
issue-531	105	42	starts	start	VERB
issue-531	105	43	into	into	ADP
issue-531	105	44	production	production	NOUN
issue-531	105	45	,	,	PUNCT
issue-531	105	46	control	control	VERB
issue-531	105	47	analyses	analysis	NOUN
issue-531	105	48	of	of	ADP
issue-531	105	49	finished	finish	VERB
issue-531	105	50	goods	good	NOUN
issue-531	105	51	and	and	CCONJ
issue-531	105	52	others	other	NOUN
issue-531	105	53	of	of	ADP
issue-531	105	54	similar	similar	ADJ
issue-531	105	55	actions	action	NOUN
issue-531	105	56	with	with	ADP
issue-531	105	57	participation	participation	NOUN
issue-531	105	58	of	of	ADP
issue-531	105	59	the	the	DET
issue-531	105	60	corresponding	corresponding	ADJ
issue-531	105	61	specialists	specialist	NOUN
issue-531	105	62	of	of	ADP
issue-531	105	63	supervisory	supervisory	ADJ
issue-531	105	64	authority	authority	NOUN
issue-531	105	65	or	or	CCONJ
issue-531	105	66	other	other	ADJ
issue-531	105	67	bodies	body	NOUN
issue-531	105	68	,	,	PUNCT
issue-531	105	69	enterprises	enterprise	NOUN
issue-531	105	70	,	,	PUNCT
issue-531	105	71	institutions	institution	NOUN
issue-531	105	72	and	and	CCONJ
issue-531	105	73	organizations	organization	NOUN
issue-531	105	74	.	.	PUNCT
issue-531	106	1	in	in	ADP
issue-531	106	2	accordance	accordance	NOUN
issue-531	106	3	with	with	ADP
issue-531	106	4	clause	clause	NOUN
issue-531	106	5	18	18	NUM
issue-531	106	6	of	of	ADP
issue-531	106	7	the	the	DET
issue-531	106	8	procedure	procedure	NOUN
issue-531	106	9	for	for	ADP
issue-531	106	10	inspection	inspection	NOUN
issue-531	106	11	no	no	NOUN
issue-531	106	12	.	.	PROPN
issue-531	106	13	550	550	NUM
issue-531	106	14	(	(	PUNCT
issue-531	106	15	kabinet	kabinet	PROPN
issue-531	106	16	ministriv	ministriv	PROPN
issue-531	106	17	ukrainy	ukrainy	NOUN
issue-531	106	18	)	)	PUNCT
issue-531	106	19	,	,	PUNCT
issue-531	106	20	in	in	ADP
issue-531	106	21	case	case	NOUN
issue-531	106	22	of	of	ADP
issue-531	106	23	detection	detection	NOUN
issue-531	106	24	of	of	ADP
issue-531	106	25	violations	violation	NOUN
issue-531	106	26	of	of	ADP
issue-531	106	27	the	the	DET
issue-531	106	28	legislation	legislation	NOUN
issue-531	106	29	,	,	PUNCT
issue-531	106	30	officials	official	NOUN
issue-531	106	31	of	of	ADP
issue-531	106	32	the	the	DET
issue-531	106	33	controlling	control	VERB
issue-531	106	34	body	body	NOUN
issue-531	106	35	should	should	AUX
issue-531	106	36	require	require	VERB
issue-531	106	37	written	write	VERB
issue-531	106	38	explanations	explanation	NOUN
issue-531	106	39	from	from	ADP
issue-531	106	40	the	the	DET
issue-531	106	41	employees	employee	NOUN
issue-531	106	42	of	of	ADP
issue-531	106	43	the	the	DET
issue-531	106	44	control	control	NOUN
issue-531	106	45	object	object	NOUN
issue-531	106	46	,	,	PUNCT
issue-531	106	47	who	who	PRON
issue-531	106	48	are	be	AUX
issue-531	106	49	involved	involve	VERB
issue-531	106	50	in	in	ADP
issue-531	106	51	the	the	DET
issue-531	106	52	revealed	reveal	VERB
issue-531	106	53	violations	violation	NOUN
issue-531	106	54	.	.	PUNCT
issue-531	107	1	officials	official	NOUN
issue-531	107	2	of	of	ADP
issue-531	107	3	the	the	DET
issue-531	107	4	controlling	control	VERB
issue-531	107	5	body	body	NOUN
issue-531	107	6	may	may	AUX
issue-531	107	7	require	require	VERB
issue-531	107	8	written	write	VERB
issue-531	107	9	explanations	explanation	NOUN
issue-531	107	10	from	from	ADP
issue-531	107	11	the	the	DET
issue-531	107	12	employees	employee	NOUN
issue-531	107	13	of	of	ADP
issue-531	107	14	the	the	DET
issue-531	107	15	object	object	NOUN
issue-531	107	16	of	of	ADP
issue-531	107	17	control	control	NOUN
issue-531	107	18	in	in	ADP
issue-531	107	19	order	order	NOUN
issue-531	107	20	to	to	PART
issue-531	107	21	clarify	clarify	VERB
issue-531	107	22	the	the	DET
issue-531	107	23	individual	individual	ADJ
issue-531	107	24	circumstances	circumstance	NOUN
issue-531	107	25	of	of	ADP
issue-531	107	26	the	the	DET
issue-531	107	27	financial	financial	ADJ
issue-531	107	28	and	and	CCONJ
issue-531	107	29	economic	economic	ADJ
issue-531	107	30	activity	activity	NOUN
issue-531	107	31	of	of	ADP
issue-531	107	32	the	the	DET
issue-531	107	33	object	object	NOUN
issue-531	107	34	of	of	ADP
issue-531	107	35	control	control	NOUN
issue-531	107	36	.	.	PUNCT
issue-531	108	1	besides	besides	SCONJ
issue-531	108	2	,	,	PUNCT
issue-531	108	3	they	they	PRON
issue-531	108	4	can	can	AUX
issue-531	108	5	also	also	ADV
issue-531	108	6	require	require	VERB
issue-531	108	7	information	information	NOUN
issue-531	108	8	from	from	ADP
issue-531	108	9	other	other	ADJ
issue-531	108	10	persons	person	NOUN
issue-531	108	11	in	in	ADP
issue-531	108	12	accordance	accordance	NOUN
issue-531	108	13	with	with	ADP
issue-531	108	14	the	the	DET
issue-531	108	15	law	law	NOUN
issue-531	108	16	.	.	PUNCT
issue-531	109	1	we	we	PRON
issue-531	109	2	want	want	VERB
issue-531	109	3	to	to	PART
issue-531	109	4	pay	pay	VERB
issue-531	109	5	attention	attention	NOUN
issue-531	109	6	to	to	ADP
issue-531	109	7	the	the	DET
issue-531	109	8	principled	principled	ADJ
issue-531	109	9	discrepancy	discrepancy	NOUN
issue-531	109	10	of	of	ADP
issue-531	109	11	the	the	DET
issue-531	109	12	control	control	NOUN
issue-531	109	13	subjects	subject	NOUN
issue-531	109	14	in	in	ADP
issue-531	109	15	case	case	NOUN
issue-531	109	16	of	of	ADP
issue-531	109	17	detection	detection	NOUN
issue-531	109	18	of	of	ADP
issue-531	109	19	violations	violation	NOUN
issue-531	109	20	of	of	ADP
issue-531	109	21	persons	person	NOUN
issue-531	109	22	involved	involve	VERB
issue-531	109	23	in	in	ADP
issue-531	109	24	violations	violation	NOUN
issue-531	109	25	,	,	PUNCT
issue-531	109	26	and	and	CCONJ
issue-531	109	27	other	other	ADJ
issue-531	109	28	employees	employee	NOUN
issue-531	109	29	of	of	ADP
issue-531	109	30	the	the	DET
issue-531	109	31	object	object	NOUN
issue-531	109	32	of	of	ADP
issue-531	109	33	control	control	NOUN
issue-531	109	34	.	.	PUNCT
issue-531	110	1	the	the	DET
issue-531	110	2	audited	audit	VERB
issue-531	110	3	officials	official	NOUN
issue-531	110	4	are	be	AUX
issue-531	110	5	required	require	VERB
issue-531	110	6	to	to	PART
issue-531	110	7	take	take	VERB
issue-531	110	8	an	an	DET
issue-531	110	9	explanation	explanation	NOUN
issue-531	110	10	from	from	ADP
issue-531	110	11	them	they	PRON
issue-531	110	12	when	when	SCONJ
issue-531	110	13	it	it	PRON
issue-531	110	14	comes	come	VERB
issue-531	110	15	to	to	ADP
issue-531	110	16	the	the	DET
issue-531	110	17	involved	involved	ADJ
issue-531	110	18	persons	person	NOUN
issue-531	110	19	.	.	PUNCT
issue-531	111	1	and	and	CCONJ
issue-531	111	2	this	this	PRON
issue-531	111	3	is	be	AUX
issue-531	111	4	logical	logical	ADJ
issue-531	111	5	in	in	ADP
issue-531	111	6	view	view	NOUN
issue-531	111	7	of	of	ADP
issue-531	111	8	their	their	PRON
issue-531	111	9	further	further	ADJ
issue-531	111	10	use	use	NOUN
issue-531	111	11	in	in	ADP
issue-531	111	12	the	the	DET
issue-531	111	13	case	case	NOUN
issue-531	111	14	file	file	NOUN
issue-531	111	15	of	of	ADP
issue-531	111	16	the	the	DET
issue-531	111	17	violation	violation	NOUN
issue-531	111	18	.	.	PUNCT
issue-531	112	1	the	the	DET
issue-531	112	2	timeliness	timeliness	NOUN
issue-531	112	3	of	of	ADP
issue-531	112	4	the	the	DET
issue-531	112	5	selection	selection	NOUN
issue-531	112	6	of	of	ADP
issue-531	112	7	explanations	explanation	NOUN
issue-531	112	8	will	will	AUX
issue-531	112	9	contribute	contribute	VERB
issue-531	112	10	to	to	ADP
issue-531	112	11	their	their	PRON
issue-531	112	12	objectivity	objectivity	NOUN
issue-531	112	13	.	.	PUNCT
issue-531	113	1	the	the	DET
issue-531	113	2	lack	lack	NOUN
issue-531	113	3	of	of	ADP
issue-531	113	4	time	time	NOUN
issue-531	113	5	for	for	ADP
issue-531	113	6	discussion	discussion	NOUN
issue-531	113	7	and	and	CCONJ
issue-531	113	8	understanding	understanding	NOUN
issue-531	113	9	and	and	CCONJ
issue-531	113	10	judgment	judgment	NOUN
issue-531	113	11	of	of	ADP
issue-531	113	12	the	the	DET
issue-531	113	13	revealed	reveal	VERB
issue-531	113	14	violation	violation	NOUN
issue-531	113	15	allows	allow	VERB
issue-531	113	16	obtaining	obtain	VERB
issue-531	113	17	accurate	accurate	ADJ
issue-531	113	18	information	information	NOUN
issue-531	113	19	.	.	PUNCT
issue-531	114	1	and	and	CCONJ
issue-531	114	2	on	on	ADP
issue-531	114	3	the	the	DET
issue-531	114	4	contrary	contrary	NOUN
issue-531	114	5	,	,	PUNCT
issue-531	114	6	when	when	SCONJ
issue-531	114	7	the	the	DET
issue-531	114	8	discussion	discussion	NOUN
issue-531	114	9	took	take	VERB
issue-531	114	10	place	place	NOUN
issue-531	114	11	,	,	PUNCT
issue-531	114	12	and	and	CCONJ
issue-531	114	13	the	the	DET
issue-531	114	14	person	person	NOUN
issue-531	114	15	had	have	VERB
issue-531	114	16	some	some	DET
issue-531	114	17	time	time	NOUN
issue-531	114	18	to	to	PART
issue-531	114	19	think	think	VERB
issue-531	114	20	,	,	PUNCT
issue-531	114	21	then	then	ADV
issue-531	114	22	explanations	explanation	NOUN
issue-531	114	23	can	can	AUX
issue-531	114	24	differ	differ	VERB
issue-531	114	25	radically	radically	ADV
issue-531	114	26	from	from	ADP
issue-531	114	27	those	those	PRON
issue-531	114	28	,	,	PUNCT
issue-531	114	29	which	which	PRON
issue-531	114	30	were	be	AUX
issue-531	114	31	received	receive	VERB
issue-531	114	32	by	by	ADP
issue-531	114	33	auditor	auditor	NOUN
issue-531	114	34	’s	’s	PART
issue-531	114	35	right	right	ADV
issue-531	114	36	after	after	ADP
issue-531	114	37	identification	identification	NOUN
issue-531	114	38	of	of	ADP
issue-531	114	39	the	the	DET
issue-531	114	40	fact	fact	NOUN
issue-531	114	41	.	.	PUNCT
issue-531	115	1	therefore	therefore	ADV
issue-531	115	2	,	,	PUNCT
issue-531	115	3	the	the	DET
issue-531	115	4	obligations	obligation	NOUN
issue-531	115	5	to	to	PART
issue-531	115	6	collect	collect	VERB
issue-531	115	7	explanations	explanation	NOUN
issue-531	115	8	from	from	ADP
issue-531	115	9	all	all	DET
issue-531	115	10	persons	person	NOUN
issue-531	115	11	are	be	AUX
issue-531	115	12	quite	quite	ADV
issue-531	115	13	logically	logically	ADV
issue-531	115	14	available	available	ADJ
issue-531	115	15	in	in	ADP
issue-531	115	16	a	a	DET
issue-531	115	17	complex	complex	NOUN
issue-531	115	18	of	of	ADP
issue-531	115	19	powers	power	NOUN
issue-531	115	20	of	of	ADP
issue-531	115	21	the	the	DET
issue-531	115	22	body	body	NOUN
issue-531	115	23	of	of	ADP
issue-531	115	24	financial	financial	ADJ
issue-531	115	25	control	control	NOUN
issue-531	115	26	.	.	PUNCT
issue-531	116	1	in	in	ADP
issue-531	116	2	contrast	contrast	NOUN
issue-531	116	3	to	to	ADP
issue-531	116	4	this	this	DET
issue-531	116	5	obligation	obligation	NOUN
issue-531	116	6	,	,	PUNCT
issue-531	116	7	the	the	DET
issue-531	116	8	right	right	NOUN
issue-531	116	9	of	of	ADP
issue-531	116	10	the	the	DET
issue-531	116	11	controller	controller	NOUN
issue-531	116	12	to	to	PART
issue-531	116	13	collect	collect	VERB
issue-531	116	14	additional	additional	ADJ
issue-531	116	15	information	information	NOUN
issue-531	116	16	about	about	ADP
issue-531	116	17	the	the	DET
issue-531	116	18	fact	fact	NOUN
issue-531	116	19	of	of	ADP
issue-531	116	20	the	the	DET
issue-531	116	21	commission	commission	NOUN
issue-531	116	22	of	of	ADP
issue-531	116	23	the	the	DET
issue-531	116	24	offense	offense	NOUN
issue-531	116	25	also	also	ADV
issue-531	116	26	exists	exist	VERB
issue-531	116	27	.	.	PUNCT
issue-531	117	1	they	they	PRON
issue-531	117	2	can	can	AUX
issue-531	117	3	do	do	VERB
issue-531	117	4	it	it	PRON
issue-531	117	5	due	due	ADP
issue-531	117	6	to	to	ADP
issue-531	117	7	the	the	DET
issue-531	117	8	selection	selection	NOUN
issue-531	117	9	of	of	ADP
issue-531	117	10	explanations	explanation	NOUN
issue-531	117	11	from	from	ADP
issue-531	117	12	the	the	DET
issue-531	117	13	employees	employee	NOUN
issue-531	117	14	of	of	ADP
issue-531	117	15	the	the	DET
issue-531	117	16	control	control	NOUN
issue-531	117	17	object	object	NOUN
issue-531	117	18	or	or	CCONJ
issue-531	117	19	other	other	ADJ
issue-531	117	20	persons	person	NOUN
issue-531	117	21	not	not	PART
issue-531	117	22	involved	involve	VERB
issue-531	117	23	in	in	ADP
issue-531	117	24	the	the	DET
issue-531	117	25	commission	commission	NOUN
issue-531	117	26	of	of	ADP
issue-531	117	27	the	the	DET
issue-531	117	28	offense	offense	NOUN
issue-531	117	29	.	.	PUNCT
issue-531	118	1	such	such	ADJ
issue-531	118	2	explanations	explanation	NOUN
issue-531	118	3	are	be	AUX
issue-531	118	4	extremely	extremely	ADV
issue-531	118	5	important	important	ADJ
issue-531	118	6	regardless	regardless	ADV
issue-531	118	7	of	of	ADP
issue-531	118	8	the	the	DET
issue-531	118	9	subject	subject	NOUN
issue-531	118	10	,	,	PUNCT
issue-531	118	11	who	who	PRON
issue-531	118	12	will	will	AUX
issue-531	118	13	consider	consider	VERB
issue-531	118	14	and	and	CCONJ
issue-531	118	15	make	make	VERB
issue-531	118	16	decisions	decision	NOUN
issue-531	118	17	on	on	ADP
issue-531	118	18	drawing	draw	VERB
issue-531	118	19	up	up	ADP
issue-531	118	20	the	the	DET
issue-531	118	21	protocol	protocol	NOUN
issue-531	118	22	,	,	PUNCT
issue-531	118	23	the	the	DET
issue-531	118	24	opening	opening	NOUN
issue-531	118	25	of	of	ADP
issue-531	118	26	criminal	criminal	ADJ
issue-531	118	27	proceedings	proceeding	NOUN
issue-531	118	28	,	,	PUNCT
issue-531	118	29	and	and	CCONJ
issue-531	118	30	further	further	ADJ
issue-531	118	31	consideration	consideration	NOUN
issue-531	118	32	of	of	ADP
issue-531	118	33	the	the	DET
issue-531	118	34	case	case	NOUN
issue-531	118	35	.	.	PUNCT
issue-531	119	1	separately	separately	ADV
issue-531	119	2	we	we	PRON
issue-531	119	3	should	should	AUX
issue-531	119	4	mention	mention	VERB
issue-531	119	5	the	the	DET
issue-531	119	6	right	right	NOUN
issue-531	119	7	to	to	PART
issue-531	119	8	initiate	initiate	VERB
issue-531	119	9	the	the	DET
issue-531	119	10	issue	issue	NOUN
issue-531	119	11	of	of	ADP
issue-531	119	12	extracting	extract	VERB
issue-531	119	13	originals	original	NOUN
issue-531	119	14	of	of	ADP
issue-531	119	15	financial	financial	ADJ
issue-531	119	16	and	and	CCONJ
issue-531	119	17	economic	economic	ADJ
issue-531	119	18	and	and	CCONJ
issue-531	119	19	accounting	accounting	NOUN
issue-531	119	20	documents	document	NOUN
issue-531	119	21	,	,	PUNCT
issue-531	119	22	which	which	PRON
issue-531	119	23	testify	testify	VERB
issue-531	119	24	about	about	ADP
issue-531	119	25	the	the	DET
issue-531	119	26	violation	violation	NOUN
issue-531	119	27	of	of	ADP
issue-531	119	28	the	the	DET
issue-531	119	29	law	law	NOUN
issue-531	119	30	.	.	PUNCT
issue-531	120	1	besides	besides	SCONJ
issue-531	120	2	,	,	PUNCT
issue-531	120	3	the	the	DET
issue-531	120	4	object	object	NOUN
issue-531	120	5	of	of	ADP
issue-531	120	6	control	control	NOUN
issue-531	120	7	is	be	AUX
issue-531	120	8	not	not	PART
issue-531	120	9	guaranteed	guarantee	VERB
issue-531	120	10	their	their	PRON
issue-531	120	11	preservation	preservation	NOUN
issue-531	120	12	and	and	CCONJ
issue-531	120	13	the	the	DET
issue-531	120	14	possibility	possibility	NOUN
issue-531	120	15	of	of	ADP
issue-531	120	16	their	their	PRON
issue-531	120	17	forgery	forgery	NOUN
issue-531	120	18	is	be	AUX
issue-531	120	19	not	not	PART
issue-531	120	20	excluded	exclude	VERB
issue-531	120	21	also	also	ADV
issue-531	120	22	(	(	PUNCT
issue-531	120	23	paragraph	paragraph	NOUN
issue-531	120	24	20	20	NUM
issue-531	120	25	of	of	ADP
issue-531	120	26	the	the	DET
issue-531	120	27	procedure	procedure	NOUN
issue-531	120	28	for	for	ADP
issue-531	120	29	inspection	inspection	NOUN
issue-531	120	30	no	no	NOUN
issue-531	120	31	.	.	PROPN
issue-531	121	1	550	550	NUM
issue-531	121	2	(	(	PUNCT
issue-531	121	3	kabinet	kabinet	PROPN
issue-531	121	4	ministriv	ministriv	PROPN
issue-531	121	5	ukrainy	ukrainy	NOUN
issue-531	121	6	)	)	PUNCT
issue-531	121	7	)	)	PUNCT
issue-531	121	8	.	.	PUNCT
issue-531	122	1	such	such	ADJ
issue-531	122	2	rights	right	NOUN
issue-531	122	3	,	,	PUNCT
issue-531	122	4	as	as	ADV
issue-531	122	5	well	well	ADV
issue-531	122	6	as	as	ADP
issue-531	122	7	the	the	DET
issue-531	122	8	obligation	obligation	NOUN
issue-531	122	9	to	to	PART
issue-531	122	10	take	take	VERB
issue-531	122	11	explanations	explanation	NOUN
issue-531	122	12	,	,	PUNCT
issue-531	122	13	in	in	ADP
issue-531	122	14	the	the	DET
issue-531	122	15	future	future	NOUN
issue-531	122	16	,	,	PUNCT
issue-531	122	17	can	can	AUX
issue-531	122	18	ensure	ensure	VERB
issue-531	122	19	the	the	DET
issue-531	122	20	possibility	possibility	NOUN
issue-531	122	21	of	of	ADP
issue-531	122	22	proving	prove	VERB
issue-531	122	23	certain	certain	ADJ
issue-531	122	24	persons	person	NOUN
issue-531	122	25	in	in	ADP
issue-531	122	26	committing	commit	VERB
issue-531	122	27	an	an	DET
issue-531	122	28	offense	offense	NOUN
issue-531	122	29	(	(	PUNCT
issue-531	122	30	either	either	CCONJ
issue-531	122	31	criminal	criminal	ADJ
issue-531	122	32	,	,	PUNCT
issue-531	122	33	or	or	CCONJ
issue-531	122	34	administrative	administrative	ADJ
issue-531	122	35	,	,	PUNCT
issue-531	122	36	or	or	CCONJ
issue-531	122	37	any	any	DET
issue-531	122	38	other	other	ADJ
issue-531	122	39	)	)	PUNCT
issue-531	122	40	in	in	ADP
issue-531	122	41	the	the	DET
issue-531	122	42	manner	manner	NOUN
issue-531	122	43	prescribed	prescribe	VERB
issue-531	122	44	by	by	ADP
issue-531	122	45	law	law	NOUN
issue-531	122	46	.	.	PUNCT
issue-531	123	1	4	4	X
issue-531	123	2	.	.	X
issue-531	123	3	conclusions	conclusion	NOUN
issue-531	123	4	thus	thus	ADV
issue-531	123	5	,	,	PUNCT
issue-531	123	6	the	the	DET
issue-531	123	7	state	state	NOUN
issue-531	123	8	financial	financial	ADJ
issue-531	123	9	inspection	inspection	NOUN
issue-531	123	10	of	of	ADP
issue-531	123	11	ukraine	ukraine	NOUN
issue-531	123	12	during	during	ADP
issue-531	123	13	making	make	VERB
issue-531	123	14	the	the	DET
issue-531	123	15	control	control	NOUN
issue-531	123	16	in	in	ADP
issue-531	123	17	the	the	DET
issue-531	123	18	form	form	NOUN
issue-531	123	19	of	of	ADP
issue-531	123	20	an	an	DET
issue-531	123	21	audit	audit	NOUN
issue-531	123	22	,	,	PUNCT
issue-531	123	23	its	its	PRON
issue-531	123	24	results	result	NOUN
issue-531	123	25	and	and	CCONJ
issue-531	123	26	conclusions	conclusion	NOUN
issue-531	123	27	are	be	AUX
issue-531	123	28	included	include	VERB
issue-531	123	29	in	in	ADP
issue-531	123	30	such	such	ADJ
issue-531	123	31	act	act	NOUN
issue-531	123	32	as	as	ADP
issue-531	123	33	a	a	DET
issue-531	123	34	document	document	NOUN
issue-531	123	35	,	,	PUNCT
issue-531	123	36	which	which	PRON
issue-531	123	37	officially	officially	ADV
issue-531	123	38	formalizes	formalize	VERB
issue-531	123	39	the	the	DET
issue-531	123	40	course	course	NOUN
issue-531	123	41	of	of	ADP
issue-531	123	42	the	the	DET
issue-531	123	43	control	control	NOUN
issue-531	123	44	measure	measure	NOUN
issue-531	123	45	,	,	PUNCT
issue-531	123	46	its	its	PRON
issue-531	123	47	results	result	NOUN
issue-531	123	48	and	and	CCONJ
issue-531	123	49	conclusions	conclusion	NOUN
issue-531	123	50	made	make	VERB
issue-531	123	51	by	by	ADP
issue-531	123	52	the	the	DET
issue-531	123	53	subject	subject	NOUN
issue-531	123	54	of	of	ADP
issue-531	123	55	control	control	NOUN
issue-531	123	56	.	.	PUNCT
issue-531	124	1	in	in	ADP
issue-531	124	2	this	this	DET
issue-531	124	3	context	context	NOUN
issue-531	124	4	,	,	PUNCT
issue-531	124	5	it	it	PRON
issue-531	124	6	should	should	AUX
issue-531	124	7	be	be	AUX
issue-531	124	8	noted	note	VERB
issue-531	124	9	that	that	SCONJ
issue-531	124	10	in	in	ADP
issue-531	124	11	practice	practice	NOUN
issue-531	124	12	there	there	PRON
issue-531	124	13	are	be	VERB
issue-531	124	14	some	some	DET
issue-531	124	15	unusual	unusual	ADJ
issue-531	124	16	facts	fact	NOUN
issue-531	124	17	when	when	SCONJ
issue-531	124	18	,	,	PUNCT
issue-531	124	19	during	during	ADP
issue-531	124	20	establishing	establish	VERB
issue-531	124	21	violations	violation	NOUN
issue-531	124	22	or	or	CCONJ
issue-531	124	23	their	their	PRON
issue-531	124	24	features	feature	NOUN
issue-531	124	25	,	,	PUNCT
issue-531	124	26	the	the	DET
issue-531	124	27	auditors	auditor	NOUN
issue-531	124	28	do	do	AUX
issue-531	124	29	not	not	PART
issue-531	124	30	carry	carry	VERB
issue-531	124	31	out	out	ADP
issue-531	124	32	a	a	DET
issue-531	124	33	proper	proper	ADJ
issue-531	124	34	set	set	NOUN
issue-531	124	35	of	of	ADP
issue-531	124	36	audit	audit	NOUN
issue-531	124	37	activities	activity	NOUN
issue-531	124	38	.	.	PUNCT
issue-531	125	1	and	and	CCONJ
issue-531	125	2	,	,	PUNCT
issue-531	125	3	as	as	ADP
issue-531	125	4	a	a	DET
issue-531	125	5	result	result	NOUN
issue-531	125	6	,	,	PUNCT
issue-531	125	7	such	such	ADJ
issue-531	125	8	facts	fact	NOUN
issue-531	125	9	are	be	AUX
issue-531	125	10	not	not	PART
issue-531	125	11	qualified	qualified	ADJ
issue-531	125	12	as	as	ADP
issue-531	125	13	a	a	DET
issue-531	125	14	violation	violation	NOUN
issue-531	125	15	,	,	PUNCT
issue-531	125	16	and	and	CCONJ
issue-531	125	17	its	its	PRON
issue-531	125	18	amount	amount	NOUN
issue-531	125	19	is	be	AUX
issue-531	125	20	not	not	PART
issue-531	125	21	calculated	calculate	VERB
issue-531	125	22	and	and	CCONJ
issue-531	125	23	accordingly	accordingly	ADV
issue-531	125	24	,	,	PUNCT
issue-531	125	25	it	it	PRON
issue-531	125	26	is	be	AUX
issue-531	125	27	not	not	PART
issue-531	125	28	presented	present	VERB
issue-531	125	29	to	to	ADP
issue-531	125	30	the	the	DET
issue-531	125	31	guilty	guilty	ADJ
issue-531	125	32	parties	party	NOUN
issue-531	125	33	.	.	PUNCT
issue-531	126	1	and	and	CCONJ
issue-531	126	2	therefore	therefore	ADV
issue-531	126	3	,	,	PUNCT
issue-531	126	4	the	the	DET
issue-531	126	5	violation	violation	NOUN
issue-531	126	6	can	can	AUX
issue-531	126	7	be	be	AUX
issue-531	126	8	mentioned	mention	VERB
issue-531	126	9	in	in	ADP
issue-531	126	10	the	the	DET
issue-531	126	11	act	act	NOUN
issue-531	126	12	(	(	PUNCT
issue-531	126	13	certificate	certificate	NOUN
issue-531	126	14	)	)	PUNCT
issue-531	126	15	,	,	PUNCT
issue-531	126	16	but	but	CCONJ
issue-531	126	17	however	however	ADV
issue-531	126	18	,	,	PUNCT
issue-531	126	19	the	the	DET
issue-531	126	20	responsible	responsible	ADJ
issue-531	126	21	person	person	NOUN
issue-531	126	22	is	be	AUX
issue-531	126	23	not	not	PART
issue-531	126	24	identified	identify	VERB
issue-531	126	25	and	and	CCONJ
issue-531	126	26	nobody	nobody	PRON
issue-531	126	27	deals	deal	VERB
issue-531	126	28	with	with	ADP
issue-531	126	29	the	the	DET
issue-531	126	30	return	return	NOUN
issue-531	126	31	of	of	ADP
issue-531	126	32	the	the	DET
issue-531	126	33	lost	lose	VERB
issue-531	126	34	sums	sum	NOUN
issue-531	126	35	of	of	ADP
issue-531	126	36	money	money	NOUN
issue-531	126	37	.	.	PUNCT
issue-531	127	1	there	there	PRON
issue-531	127	2	is	be	VERB
issue-531	127	3	also	also	ADV
issue-531	127	4	a	a	DET
issue-531	127	5	practice	practice	NOUN
issue-531	127	6	of	of	ADP
issue-531	127	7	not	not	PART
issue-531	127	8	well	well	ADV
issue-531	127	9	quality	quality	NOUN
issue-531	127	10	documentation	documentation	NOUN
issue-531	127	11	of	of	ADP
issue-531	127	12	violations	violation	NOUN
issue-531	127	13	,	,	PUNCT
issue-531	127	14	ranging	range	VERB
issue-531	127	15	from	from	ADP
issue-531	127	16	elemental	elemental	ADJ
issue-531	127	17	lack	lack	NOUN
issue-531	127	18	of	of	ADP
issue-531	127	19	references	reference	NOUN
issue-531	127	20	to	to	PART
issue-531	127	21	violated	violate	VERB
issue-531	127	22	legal	legal	ADJ
issue-531	127	23	acts	act	NOUN
issue-531	127	24	and	and	CCONJ
issue-531	127	25	grammatical	grammatical	ADJ
issue-531	127	26	mistakes	mistake	NOUN
issue-531	127	27	ending	end	VERB
issue-531	127	28	with	with	ADP
issue-531	127	29	illegal	illegal	ADJ
issue-531	127	30	and	and	CCONJ
issue-531	127	31	unconfirmed	unconfirmed	ADJ
issue-531	127	32	conclusions	conclusion	NOUN
issue-531	127	33	.	.	PUNCT
issue-531	128	1	sometimes	sometimes	ADV
issue-531	128	2	,	,	PUNCT
issue-531	128	3	these	these	DET
issue-531	128	4	mistakes	mistake	NOUN
issue-531	128	5	make	make	VERB
issue-531	128	6	it	it	PRON
issue-531	128	7	impossible	impossible	ADJ
issue-531	128	8	even	even	ADV
issue-531	128	9	to	to	PART
issue-531	128	10	understand	understand	VERB
issue-531	128	11	the	the	DET
issue-531	128	12	essence	essence	NOUN
issue-531	128	13	of	of	ADP
issue-531	128	14	the	the	DET
issue-531	128	15	statement	statement	NOUN
issue-531	128	16	outlined	outline	VERB
issue-531	128	17	in	in	ADP
issue-531	128	18	the	the	DET
issue-531	128	19	act	act	NOUN
issue-531	128	20	.	.	PUNCT
issue-531	129	1	that	that	PRON
issue-531	129	2	is	be	AUX
issue-531	129	3	why	why	SCONJ
issue-531	129	4	,	,	PUNCT
issue-531	129	5	there	there	PRON
issue-531	129	6	is	be	VERB
issue-531	129	7	no	no	DET
issue-531	129	8	doubt	doubt	NOUN
issue-531	129	9	that	that	SCONJ
issue-531	129	10	only	only	ADV
issue-531	129	11	the	the	DET
issue-531	129	12	competent	competent	ADJ
issue-531	129	13	,	,	PUNCT
issue-531	129	14	consistent	consistent	ADJ
issue-531	129	15	,	,	PUNCT
issue-531	129	16	complete	complete	ADJ
issue-531	129	17	statement	statement	NOUN
issue-531	129	18	of	of	ADP
issue-531	129	19	information	information	NOUN
issue-531	129	20	,	,	PUNCT
issue-531	129	21	which	which	PRON
issue-531	129	22	was	be	AUX
issue-531	129	23	received	receive	VERB
issue-531	129	24	by	by	ADP
issue-531	129	25	the	the	DET
issue-531	129	26	auditors	auditor	NOUN
issue-531	129	27	during	during	ADP
issue-531	129	28	the	the	DET
issue-531	129	29	control	control	NOUN
issue-531	129	30	measure	measure	NOUN
issue-531	129	31	,	,	PUNCT
issue-531	129	32	contributes	contribute	VERB
issue-531	129	33	to	to	ADP
issue-531	129	34	the	the	DET
issue-531	129	35	achievement	achievement	NOUN
issue-531	129	36	of	of	ADP
issue-531	129	37	the	the	DET
issue-531	129	38	objective	objective	NOUN
issue-531	129	39	of	of	ADP
issue-531	129	40	financial	financial	ADJ
issue-531	129	41	control	control	NOUN
issue-531	129	42	.	.	PUNCT
issue-531	130	1	therefore	therefore	ADV
issue-531	130	2	,	,	PUNCT
issue-531	130	3	managers	manager	NOUN
issue-531	130	4	have	have	VERB
issue-531	130	5	to	to	PART
issue-531	130	6	pay	pay	VERB
issue-531	130	7	attention	attention	NOUN
issue-531	130	8	to	to	ADP
issue-531	130	9	these	these	DET
issue-531	130	10	issues	issue	NOUN
issue-531	130	11	constantly	constantly	ADV
issue-531	130	12	.	.	PUNCT
issue-531	131	1	baltic	baltic	PROPN
issue-531	131	2	journal	journal	PROPN
issue-531	131	3	of	of	ADP
issue-531	131	4	economic	economic	ADJ
issue-531	131	5	studies	study	NOUN
issue-531	131	6	35	35	NUM
issue-531	131	7	vol	vol	NOUN
issue-531	131	8	.	.	PROPN
issue-531	132	1	4	4	NUM
issue-531	132	2	,	,	PUNCT
issue-531	132	3	no	no	INTJ
issue-531	132	4	.	.	NOUN
issue-531	132	5	5	5	NUM
issue-531	132	6	,	,	PUNCT
issue-531	132	7	2018	2018	NUM
issue-531	132	8	references	reference	NOUN
issue-531	132	9	:	:	PUNCT
issue-531	132	10	voronova	voronova	NUM
issue-531	132	11	,	,	PUNCT
issue-531	132	12	l.	l.	PROPN
issue-531	132	13	k.	k.	PROPN
issue-531	132	14	(	(	PUNCT
issue-531	132	15	2006	2006	NUM
issue-531	132	16	)	)	PUNCT
issue-531	132	17	.	.	PUNCT
issue-531	133	1	finansove	finansove	PROPN
issue-531	133	2	pravo	pravo	PROPN
issue-531	133	3	ukrainy	ukrainy	NOUN
issue-531	133	4	:	:	PUNCT
issue-531	133	5	pidruchnyk	pidruchnyk	NOUN
issue-531	134	1	[	[	X
issue-531	134	2	financial	financial	ADJ
issue-531	134	3	law	law	NOUN
issue-531	134	4	of	of	ADP
issue-531	134	5	ukraine	ukraine	NOUN
issue-531	134	6	:	:	PUNCT
issue-531	134	7	studybook	studybook	VERB
issue-531	134	8	]	]	PUNCT
issue-531	134	9	.	.	PUNCT
issue-531	135	1	pretsedent	pretsedent	NOUN
issue-531	135	2	;	;	PUNCT
issue-531	135	3	moia	moia	PROPN
issue-531	135	4	knyha	knyha	PROPN
issue-531	135	5	.	.	PUNCT
issue-531	136	1	kabinet	kabinet	PROPN
issue-531	136	2	ministriv	ministriv	PROPN
issue-531	136	3	ukrainy	ukrainy	PROPN
issue-531	136	4	.	.	PUNCT
issue-531	137	1	postanova	postanova	VERB
issue-531	137	2	pro	pro	X
issue-531	137	3	zatverdzhennia	zatverdzhennia	PROPN
issue-531	137	4	poriadku	poriadku	PROPN
issue-531	137	5	provedennia	provedennia	PROPN
issue-531	137	6	inspektuvannia	inspektuvannia	PROPN
issue-531	137	7	derzhavnoiu	derzhavnoiu	PROPN
issue-531	137	8	finansovoiu	finansovoiu	PROPN
issue-531	137	9	inspektsiieiu	inspektsiieiu	PROPN
issue-531	137	10	,	,	PUNCT
issue-531	138	1	yii	yii	PROPN
issue-531	138	2	terytorialnymy	terytorialnymy	PROPN
issue-531	138	3	orhanamy	orhanamy	VERB
issue-531	138	4	vid	vid	X
issue-531	138	5	20.04.2006	20.04.2006	NUM
issue-531	138	6	№	№	NUM
issue-531	138	7	550	550	NUM
issue-531	139	1	[	[	X
issue-531	139	2	cabinet	cabinet	NOUN
issue-531	139	3	of	of	ADP
issue-531	139	4	ministers	minister	NOUN
issue-531	139	5	of	of	ADP
issue-531	139	6	ukraine	ukraine	PROPN
issue-531	139	7	.	.	PUNCT
issue-531	140	1	resolution	resolution	NOUN
issue-531	140	2	on	on	ADP
issue-531	140	3	approval	approval	NOUN
issue-531	140	4	of	of	ADP
issue-531	140	5	the	the	DET
issue-531	140	6	procedure	procedure	NOUN
issue-531	140	7	for	for	ADP
issue-531	140	8	inspection	inspection	NOUN
issue-531	140	9	by	by	ADP
issue-531	140	10	the	the	DET
issue-531	140	11	state	state	NOUN
issue-531	140	12	financial	financial	PROPN
issue-531	140	13	inspectorate	inspectorate	NOUN
issue-531	140	14	,	,	PUNCT
issue-531	140	15	its	its	PRON
issue-531	140	16	territorial	territorial	ADJ
issue-531	140	17	bodies	body	NOUN
issue-531	140	18	dated	date	VERB
issue-531	140	19	april	april	PROPN
issue-531	140	20	20	20	NUM
issue-531	140	21	,	,	PUNCT
issue-531	140	22	2006	2006	NUM
issue-531	140	23	no	no	NOUN
issue-531	140	24	.	.	PROPN
issue-531	140	25	550	550	NUM
issue-531	140	26	]	]	PUNCT
issue-531	140	27	.	.	PUNCT
issue-531	141	1	retrieved	retrieve	VERB
issue-531	141	2	from	from	ADP
issue-531	141	3	:	:	PUNCT
issue-531	141	4	http://zakon3.rada.gov.ua/laws/show/550-2006-%d0%bf/	http://zakon3.rada.gov.ua/laws/show/550-2006-%d0%bf/	PROPN
issue-531	141	5	card2#card	card2#card	PROPN
issue-531	141	6	kapaieva	kapaieva	PROPN
issue-531	141	7	,	,	PUNCT
issue-531	141	8	l.	l.	PROPN
issue-531	141	9	m.	m.	PROPN
issue-531	141	10	,	,	PUNCT
issue-531	141	11	liakh	liakh	PROPN
issue-531	141	12	,	,	PUNCT
issue-531	141	13	m.	m.	NOUN
issue-531	141	14	s.	s.	PROPN
issue-531	141	15	(	(	PUNCT
issue-531	141	16	2004	2004	NUM
issue-531	141	17	)	)	PUNCT
issue-531	141	18	.	.	PUNCT
issue-531	142	1	finansove	finansove	PROPN
issue-531	142	2	pravo	pravo	PROPN
issue-531	142	3	:	:	PUNCT
issue-531	143	1	navchalnyi	navchalnyi	PROPN
issue-531	143	2	posibnyk	posibnyk	VERB
issue-531	143	3	[	[	PUNCT
issue-531	143	4	financial	financial	ADJ
issue-531	143	5	law	law	NOUN
issue-531	143	6	of	of	ADP
issue-531	143	7	ukraine	ukraine	NOUN
issue-531	143	8	:	:	PUNCT
issue-531	143	9	studybook	studybook	VERB
issue-531	143	10	]	]	PUNCT
issue-531	143	11	.	.	PUNCT
issue-531	144	1	kyiv	kyiv	ADJ
issue-531	144	2	:	:	PUNCT
issue-531	144	3	tsentr	tsentr	VERB
issue-531	144	4	navchalnoi	navchalnoi	ADJ
issue-531	144	5	literatury	literatury	NOUN
issue-531	144	6	.	.	PUNCT
issue-531	145	1	verkhovna	verkhovna	VERB
issue-531	145	2	rada	rada	PROPN
issue-531	145	3	ukrainy	ukrainy	PROPN
issue-531	145	4	.	.	PUNCT
issue-531	146	1	zakon	zakon	PROPN
issue-531	146	2	ukrainy	ukrainy	PROPN
issue-531	146	3	«	«	PUNCT
issue-531	146	4	pro	pro	X
issue-531	146	5	osnovni	osnovni	X
issue-531	146	6	zasady	zasady	PROPN
issue-531	146	7	zdiisnennia	zdiisnennia	PROPN
issue-531	146	8	derzhavnoho	derzhavnoho	PROPN
issue-531	146	9	finansovoho	finansovoho	NOUN
issue-531	146	10	kontroliu	kontroliu	PROPN
issue-531	146	11	v	v	NUM
issue-531	146	12	ukraini	ukraini	NOUN
issue-531	146	13	»	»	PUNCT
issue-531	146	14	vid	vid	NOUN
issue-531	146	15	26.01.1993	26.01.1993	NUM
issue-531	146	16	№	№	ADP
issue-531	146	17	2939	2939	NUM
issue-531	146	18	-	-	SYM
issue-531	146	19	xii	xii	NOUN
issue-531	147	1	[	[	X
issue-531	147	2	verkhovna	verkhovna	VERB
issue-531	147	3	rada	rada	PROPN
issue-531	147	4	of	of	ADP
issue-531	147	5	ukraine	ukraine	PROPN
issue-531	147	6	.	.	PUNCT
issue-531	148	1	the	the	DET
issue-531	148	2	law	law	NOUN
issue-531	148	3	of	of	ADP
issue-531	148	4	ukraine	ukraine	NOUN
issue-531	148	5	"	"	PUNCT
issue-531	148	6	on	on	ADP
issue-531	148	7	the	the	DET
issue-531	148	8	basic	basic	ADJ
issue-531	148	9	principles	principle	NOUN
issue-531	148	10	of	of	ADP
issue-531	148	11	the	the	DET
issue-531	148	12	implementation	implementation	NOUN
issue-531	148	13	of	of	ADP
issue-531	148	14	the	the	DET
issue-531	148	15	state	state	NOUN
issue-531	148	16	financial	financial	ADJ
issue-531	148	17	control	control	NOUN
issue-531	148	18	in	in	ADP
issue-531	148	19	ukraine	ukraine	NOUN
issue-531	148	20	"	"	PUNCT
issue-531	148	21	of	of	ADP
issue-531	148	22	29	29	NUM
issue-531	148	23	january	january	NOUN
issue-531	148	24	1993	1993	NUM
issue-531	148	25	no	no	NOUN
issue-531	148	26	.	.	NOUN
issue-531	148	27	2939	2939	NUM
issue-531	148	28	-	-	SYM
issue-531	148	29	xii	xii	NOUN
issue-531	148	30	]	]	PUNCT
issue-531	148	31	.	.	PUNCT
issue-531	149	1	retrieved	retrieve	VERB
issue-531	149	2	from	from	ADP
issue-531	149	3	:	:	PUNCT
issue-531	149	4	http://zakon3.rada.gov.ua/laws/show/2939-12	http://zakon3.rada.gov.ua/laws/show/2939-12	NOUN
issue-531	149	5	poriadok	poriadok	PROPN
issue-531	149	6	provedennia	provedennia	PROPN
issue-531	149	7	perevirok	perevirok	PROPN
issue-531	149	8	orhanamy	orhanamy	PROPN
issue-531	149	9	derzhavnoi	derzhavnoi	NOUN
issue-531	149	10	finansovoi	finansovoi	NOUN
issue-531	149	11	inspektsii	inspektsii	VERB
issue-531	149	12	ukrainy	ukrainy	ADJ
issue-531	149	13	[	[	X
issue-531	149	14	the	the	DET
issue-531	149	15	procedure	procedure	NOUN
issue-531	149	16	for	for	ADP
issue-531	149	17	conducting	conduct	VERB
issue-531	149	18	inspections	inspection	NOUN
issue-531	149	19	by	by	ADP
issue-531	149	20	the	the	DET
issue-531	149	21	bodies	body	NOUN
issue-531	149	22	of	of	ADP
issue-531	149	23	the	the	DET
issue-531	149	24	state	state	NOUN
issue-531	149	25	financial	financial	ADJ
issue-531	149	26	inspection	inspection	NOUN
issue-531	149	27	of	of	ADP
issue-531	149	28	ukraine	ukraine	NOUN
issue-531	149	29	]	]	PUNCT
issue-531	149	30	.	.	PUNCT
issue-531	150	1	retrieved	retrieve	VERB
issue-531	150	2	from	from	ADP
issue-531	150	3	:	:	PUNCT
issue-531	150	4	http://www.tvoiprava.com.ua	http://www.tvoiprava.com.ua	PUNCT