id	sid	tid	token	lemma	pos
issue-576	1	1	baltic	baltic	PROPN
issue-576	1	2	journal	journal	PROPN
issue-576	1	3	of	of	ADP
issue-576	1	4	economic	economic	ADJ
issue-576	1	5	studies	study	NOUN
issue-576	1	6	320	320	NUM
issue-576	1	7	vol	vol	NOUN
issue-576	1	8	.	.	PUNCT
issue-576	2	1	4	4	NUM
issue-576	2	2	,	,	PUNCT
issue-576	2	3	no	no	INTJ
issue-576	2	4	.	.	NOUN
issue-576	2	5	5	5	NUM
issue-576	2	6	,	,	PUNCT
issue-576	2	7	2018	2018	NUM
issue-576	2	8	corresponding	correspond	VERB
issue-576	2	9	author	author	NOUN
issue-576	2	10	:	:	PUNCT
issue-576	2	11	1	1	NUM
issue-576	2	12	kyiv	kyiv	ADJ
issue-576	2	13	national	national	ADJ
issue-576	2	14	economic	economic	PROPN
issue-576	2	15	university	university	NOUN
issue-576	2	16	named	name	VERB
issue-576	2	17	after	after	ADP
issue-576	2	18	vadym	vadym	PROPN
issue-576	2	19	hetman	hetman	PROPN
issue-576	2	20	,	,	PUNCT
issue-576	2	21	ukraine	ukraine	NOUN
issue-576	2	22	.	.	PUNCT
issue-576	3	1	e	e	X
issue-576	3	2	-	-	NOUN
issue-576	3	3	mail	mail	NOUN
issue-576	3	4	:	:	PUNCT
issue-576	3	5	yslobodyanik@ukr.net	yslobodyanik@ukr.net	NOUN
issue-576	3	6	2	2	NUM
issue-576	3	7	kyiv	kyiv	ADJ
issue-576	3	8	national	national	ADJ
issue-576	3	9	economic	economic	PROPN
issue-576	3	10	university	university	NOUN
issue-576	3	11	named	name	VERB
issue-576	3	12	after	after	ADP
issue-576	3	13	vadym	vadym	PROPN
issue-576	3	14	hetman	hetman	PROPN
issue-576	3	15	,	,	PUNCT
issue-576	3	16	ukraine	ukraine	NOUN
issue-576	3	17	.	.	PUNCT
issue-576	4	1	3	3	NUM
issue-576	4	2	lviv	lviv	PROPN
issue-576	4	3	state	state	PROPN
issue-576	4	4	university	university	PROPN
issue-576	4	5	of	of	ADP
issue-576	4	6	internal	internal	PROPN
issue-576	4	7	affairs	affairs	PROPN
issue-576	4	8	,	,	PUNCT
issue-576	4	9	ukraine	ukraine	NOUN
issue-576	4	10	.	.	PUNCT
issue-576	5	1	e	e	X
issue-576	5	2	-	-	NOUN
issue-576	5	3	mail	mail	NOUN
issue-576	5	4	:	:	PUNCT
issue-576	5	5	volodymyr.adam@gmail.com	volodymyr.adam@gmail.com	X
issue-576	5	6	doi	doi	NOUN
issue-576	5	7	:	:	PUNCT
issue-576	5	8	https://doi.org/10.30525/2256-0742/2018-4-5-320-331	https://doi.org/10.30525/2256-0742/2018-4-5-320-331	NOUN
issue-576	5	9	compliance	compliance	NOUN
issue-576	5	10	auditing	auditing	NOUN
issue-576	5	11	in	in	ADP
issue-576	5	12	public	public	ADJ
issue-576	5	13	administration	administration	NOUN
issue-576	5	14	:	:	PUNCT
issue-576	5	15	ukrainian	ukrainian	ADJ
issue-576	5	16	perspectives	perspective	NOUN
issue-576	5	17	yuliia	yuliia	ADP
issue-576	5	18	slobodianyk1	slobodianyk1	PROPN
issue-576	5	19	,	,	PUNCT
issue-576	5	20	svitlana	svitlana	NOUN
issue-576	5	21	shymon2	shymon2	PROPN
issue-576	5	22	,	,	PUNCT
issue-576	5	23	volodymyr	volodymyr	PROPN
issue-576	5	24	adam3	adam3	PROPN
issue-576	5	25	abstract	abstract	INTJ
issue-576	5	26	.	.	PUNCT
issue-576	6	1	purpose	purpose	NOUN
issue-576	6	2	.	.	PUNCT
issue-576	7	1	in	in	ADP
issue-576	7	2	december	december	PROPN
issue-576	7	3	2016	2016	NUM
issue-576	7	4	,	,	PUNCT
issue-576	7	5	the	the	DET
issue-576	7	6	updated	update	VERB
issue-576	7	7	intosai	intosai	ADJ
issue-576	7	8	standards	standard	NOUN
issue-576	7	9	for	for	ADP
issue-576	7	10	government	government	NOUN
issue-576	7	11	auditing	auditing	NOUN
issue-576	7	12	were	be	AUX
issue-576	7	13	enacted	enact	VERB
issue-576	7	14	that	that	PRON
issue-576	7	15	provided	provide	VERB
issue-576	7	16	a	a	DET
issue-576	7	17	methodological	methodological	ADJ
issue-576	7	18	basis	basis	NOUN
issue-576	7	19	for	for	ADP
issue-576	7	20	conducting	conduct	VERB
issue-576	7	21	various	various	ADJ
issue-576	7	22	forms	form	NOUN
issue-576	7	23	of	of	ADP
issue-576	7	24	public	public	ADJ
issue-576	7	25	audit	audit	NOUN
issue-576	7	26	,	,	PUNCT
issue-576	7	27	in	in	ADP
issue-576	7	28	particular	particular	ADJ
issue-576	7	29	,	,	PUNCT
issue-576	7	30	public	public	ADJ
issue-576	7	31	compliance	compliance	NOUN
issue-576	7	32	auditing	auditing	NOUN
issue-576	7	33	.	.	PUNCT
issue-576	8	1	the	the	DET
issue-576	8	2	use	use	NOUN
issue-576	8	3	of	of	ADP
issue-576	8	4	issais	issais	NOUN
issue-576	8	5	is	be	AUX
issue-576	8	6	aimed	aim	VERB
issue-576	8	7	at	at	ADP
issue-576	8	8	maintaining	maintain	VERB
issue-576	8	9	high	high	ADJ
issue-576	8	10	-	-	PUNCT
issue-576	8	11	quality	quality	NOUN
issue-576	8	12	control	control	NOUN
issue-576	8	13	measures	measure	NOUN
issue-576	8	14	to	to	PART
issue-576	8	15	ensure	ensure	VERB
issue-576	8	16	the	the	DET
issue-576	8	17	public	public	ADJ
issue-576	8	18	administration	administration	NOUN
issue-576	8	19	system	system	NOUN
issue-576	8	20	accountability	accountability	NOUN
issue-576	8	21	and	and	CCONJ
issue-576	8	22	transparency	transparency	NOUN
issue-576	8	23	.	.	PUNCT
issue-576	9	1	the	the	DET
issue-576	9	2	aim	aim	NOUN
issue-576	9	3	of	of	ADP
issue-576	9	4	the	the	DET
issue-576	9	5	research	research	NOUN
issue-576	9	6	is	be	AUX
issue-576	9	7	to	to	PART
issue-576	9	8	consider	consider	VERB
issue-576	9	9	the	the	DET
issue-576	9	10	current	current	ADJ
issue-576	9	11	state	state	NOUN
issue-576	9	12	and	and	CCONJ
issue-576	9	13	prospects	prospect	NOUN
issue-576	9	14	of	of	ADP
issue-576	9	15	introducing	introduce	VERB
issue-576	9	16	the	the	DET
issue-576	9	17	public	public	ADJ
issue-576	9	18	compliance	compliance	NOUN
issue-576	9	19	auditing	auditing	NOUN
issue-576	9	20	into	into	ADP
issue-576	9	21	the	the	DET
issue-576	9	22	practice	practice	NOUN
issue-576	9	23	of	of	ADP
issue-576	9	24	the	the	DET
issue-576	9	25	supreme	supreme	ADJ
issue-576	9	26	audit	audit	PROPN
issue-576	9	27	institution	institution	NOUN
issue-576	9	28	in	in	ADP
issue-576	9	29	ukraine	ukraine	PROPN
issue-576	9	30	.	.	PUNCT
issue-576	10	1	design/	design/	NUM
issue-576	10	2	methodology	methodology	NOUN
issue-576	10	3	/	/	SYM
issue-576	10	4	approach	approach	NOUN
issue-576	10	5	.	.	PUNCT
issue-576	11	1	the	the	DET
issue-576	11	2	methodological	methodological	ADJ
issue-576	11	3	basis	basis	NOUN
issue-576	11	4	of	of	ADP
issue-576	11	5	the	the	DET
issue-576	11	6	study	study	NOUN
issue-576	11	7	was	be	AUX
issue-576	11	8	to	to	PART
issue-576	11	9	conduct	conduct	VERB
issue-576	11	10	the	the	DET
issue-576	11	11	best	good	ADJ
issue-576	11	12	practices	practice	NOUN
issue-576	11	13	comparative	comparative	ADJ
issue-576	11	14	analysis	analysis	NOUN
issue-576	11	15	in	in	ADP
issue-576	11	16	public	public	ADJ
issue-576	11	17	auditing	auditing	NOUN
issue-576	11	18	and	and	CCONJ
issue-576	11	19	to	to	PART
issue-576	11	20	implement	implement	VERB
issue-576	11	21	the	the	DET
issue-576	11	22	desktop	desktop	NOUN
issue-576	11	23	study	study	NOUN
issue-576	11	24	of	of	ADP
issue-576	11	25	theoretical	theoretical	ADJ
issue-576	11	26	scientific	scientific	ADJ
issue-576	11	27	researches	research	NOUN
issue-576	11	28	,	,	PUNCT
issue-576	11	29	open	open	ADJ
issue-576	11	30	analytical	analytical	ADJ
issue-576	11	31	data	datum	NOUN
issue-576	11	32	produced	produce	VERB
issue-576	11	33	by	by	ADP
issue-576	11	34	governmental	governmental	ADJ
issue-576	11	35	and	and	CCONJ
issue-576	11	36	non	non	ADJ
issue-576	11	37	-	-	ADJ
issue-576	11	38	governmental	governmental	ADJ
issue-576	11	39	bodies	body	NOUN
issue-576	11	40	.	.	PUNCT
issue-576	12	1	findings	finding	NOUN
issue-576	12	2	.	.	PUNCT
issue-576	13	1	the	the	DET
issue-576	13	2	analysis	analysis	NOUN
issue-576	13	3	of	of	ADP
issue-576	13	4	the	the	DET
issue-576	13	5	accounting	accounting	NOUN
issue-576	13	6	chamber	chamber	PROPN
issue-576	13	7	of	of	ADP
issue-576	13	8	ukraine	ukraine	PROPN
issue-576	13	9	’s	’s	PART
issue-576	13	10	reports	report	NOUN
issue-576	13	11	proved	prove	VERB
issue-576	13	12	that	that	SCONJ
issue-576	13	13	the	the	DET
issue-576	13	14	control	control	NOUN
issue-576	13	15	activities	activity	NOUN
issue-576	13	16	contained	contain	VERB
issue-576	13	17	the	the	DET
issue-576	13	18	compliance	compliance	NOUN
issue-576	13	19	auditing	auditing	NOUN
issue-576	13	20	elements	element	NOUN
issue-576	13	21	.	.	PUNCT
issue-576	14	1	in	in	ADP
issue-576	14	2	this	this	DET
issue-576	14	3	context	context	NOUN
issue-576	14	4	,	,	PUNCT
issue-576	14	5	a	a	DET
issue-576	14	6	proper	proper	ADJ
issue-576	14	7	legal	legal	ADJ
issue-576	14	8	framework	framework	NOUN
issue-576	14	9	for	for	ADP
issue-576	14	10	carrying	carry	VERB
issue-576	14	11	out	out	ADP
issue-576	14	12	compliance	compliance	NOUN
issue-576	14	13	auditing	auditing	NOUN
issue-576	14	14	is	be	AUX
issue-576	14	15	not	not	PART
issue-576	14	16	yet	yet	ADV
issue-576	14	17	established	establish	VERB
issue-576	14	18	and	and	CCONJ
issue-576	14	19	the	the	DET
issue-576	14	20	appropriate	appropriate	ADJ
issue-576	14	21	methodological	methodological	ADJ
issue-576	14	22	developments	development	NOUN
issue-576	14	23	are	be	AUX
issue-576	14	24	not	not	PART
issue-576	14	25	available	available	ADJ
issue-576	14	26	.	.	PUNCT
issue-576	15	1	the	the	DET
issue-576	15	2	author	author	NOUN
issue-576	15	3	believes	believe	VERB
issue-576	15	4	that	that	SCONJ
issue-576	15	5	implementing	implement	VERB
issue-576	15	6	the	the	DET
issue-576	15	7	issai	issai	ADJ
issue-576	15	8	standards	standard	NOUN
issue-576	15	9	for	for	ADP
issue-576	15	10	the	the	DET
issue-576	15	11	public	public	ADJ
issue-576	15	12	compliance	compliance	NOUN
issue-576	15	13	auditing	auditing	NOUN
issue-576	15	14	may	may	AUX
issue-576	15	15	be	be	AUX
issue-576	15	16	accelerated	accelerate	VERB
issue-576	15	17	due	due	ADP
issue-576	15	18	to	to	ADP
issue-576	15	19	the	the	DET
issue-576	15	20	step	step	NOUN
issue-576	15	21	-	-	PUNCT
issue-576	15	22	by	by	ADP
issue-576	15	23	-	-	PUNCT
issue-576	15	24	step	step	NOUN
issue-576	15	25	implementation	implementation	NOUN
issue-576	15	26	of	of	ADP
issue-576	15	27	the	the	DET
issue-576	15	28	activities	activity	NOUN
issue-576	15	29	proposed	propose	VERB
issue-576	15	30	.	.	PUNCT
issue-576	16	1	practical	practical	ADJ
issue-576	16	2	implications	implication	NOUN
issue-576	16	3	.	.	PUNCT
issue-576	17	1	the	the	DET
issue-576	17	2	specific	specific	ADJ
issue-576	17	3	recommendations	recommendation	NOUN
issue-576	17	4	on	on	ADP
issue-576	17	5	implementing	implement	VERB
issue-576	17	6	the	the	DET
issue-576	17	7	compliance	compliance	NOUN
issue-576	17	8	auditing	auditing	NOUN
issue-576	17	9	in	in	ADP
issue-576	17	10	accordance	accordance	NOUN
issue-576	17	11	with	with	ADP
issue-576	17	12	the	the	DET
issue-576	17	13	issai	issai	PROPN
issue-576	17	14	standards	standard	NOUN
issue-576	17	15	requirements	requirement	NOUN
issue-576	17	16	are	be	AUX
issue-576	17	17	important	important	ADJ
issue-576	17	18	to	to	ADP
issue-576	17	19	regulators	regulator	NOUN
issue-576	17	20	.	.	PUNCT
issue-576	18	1	originality	originality	NOUN
issue-576	18	2	/	/	SYM
issue-576	18	3	value	value	NOUN
issue-576	18	4	.	.	PUNCT
issue-576	19	1	the	the	DET
issue-576	19	2	study	study	NOUN
issue-576	19	3	can	can	AUX
issue-576	19	4	be	be	AUX
issue-576	19	5	the	the	DET
issue-576	19	6	basis	basis	NOUN
issue-576	19	7	for	for	ADP
issue-576	19	8	further	further	ADJ
issue-576	19	9	research	research	NOUN
issue-576	19	10	in	in	ADP
issue-576	19	11	the	the	DET
issue-576	19	12	field	field	NOUN
issue-576	19	13	of	of	ADP
issue-576	19	14	the	the	DET
issue-576	19	15	public	public	ADJ
issue-576	19	16	compliance	compliance	NOUN
issue-576	19	17	auditing	auditing	NOUN
issue-576	19	18	theory	theory	NOUN
issue-576	19	19	and	and	CCONJ
issue-576	19	20	methodology	methodology	NOUN
issue-576	19	21	,	,	PUNCT
issue-576	19	22	and	and	CCONJ
issue-576	19	23	the	the	DET
issue-576	19	24	results	result	NOUN
issue-576	19	25	may	may	AUX
issue-576	19	26	be	be	AUX
issue-576	19	27	useful	useful	ADJ
issue-576	19	28	for	for	ADP
issue-576	19	29	practitioners	practitioner	NOUN
issue-576	19	30	.	.	PUNCT
issue-576	20	1	key	key	ADJ
issue-576	20	2	words	word	NOUN
issue-576	20	3	:	:	PUNCT
issue-576	20	4	compliance	compliance	NOUN
issue-576	20	5	auditing	auditing	NOUN
issue-576	20	6	,	,	PUNCT
issue-576	20	7	regularity	regularity	NOUN
issue-576	20	8	,	,	PUNCT
issue-576	20	9	propriety	propriety	NOUN
issue-576	20	10	,	,	PUNCT
issue-576	20	11	transparency	transparency	NOUN
issue-576	20	12	,	,	PUNCT
issue-576	20	13	public	public	ADJ
issue-576	20	14	administration	administration	NOUN
issue-576	20	15	.	.	PUNCT
issue-576	21	1	jel	jel	PROPN
issue-576	21	2	classification	classification	PROPN
issue-576	21	3	:	:	PUNCT
issue-576	21	4	k20	k20	NOUN
issue-576	21	5	,	,	PUNCT
issue-576	21	6	p43	p43	PROPN
issue-576	21	7	1	1	NUM
issue-576	21	8	.	.	PUNCT
issue-576	21	9	introduction	introduction	NOUN
issue-576	21	10	over	over	ADP
issue-576	21	11	the	the	DET
issue-576	21	12	last	last	ADJ
issue-576	21	13	years	year	NOUN
issue-576	21	14	,	,	PUNCT
issue-576	21	15	the	the	DET
issue-576	21	16	role	role	NOUN
issue-576	21	17	of	of	ADP
issue-576	21	18	supreme	supreme	ADJ
issue-576	21	19	audit	audit	NOUN
issue-576	21	20	institutions	institution	NOUN
issue-576	21	21	(	(	PUNCT
issue-576	21	22	sais	sais	PROPN
issue-576	21	23	)	)	PUNCT
issue-576	21	24	in	in	ADP
issue-576	21	25	supporting	support	VERB
issue-576	21	26	the	the	DET
issue-576	21	27	good	good	ADJ
issue-576	21	28	governance	governance	NOUN
issue-576	21	29	in	in	ADP
issue-576	21	30	the	the	DET
issue-576	21	31	public	public	ADJ
issue-576	21	32	sector	sector	NOUN
issue-576	21	33	has	have	AUX
issue-576	21	34	been	be	AUX
issue-576	21	35	reconsidering	reconsider	VERB
issue-576	21	36	.	.	PUNCT
issue-576	22	1	general	general	ADJ
issue-576	22	2	assembly	assembly	NOUN
issue-576	22	3	of	of	ADP
issue-576	22	4	the	the	DET
issue-576	22	5	un	un	PROPN
issue-576	22	6	in	in	ADP
issue-576	22	7	the	the	DET
issue-576	22	8	resolutions	resolution	NOUN
issue-576	22	9	2011	2011	NUM
issue-576	22	10	(	(	PUNCT
issue-576	22	11	a	a	PRON
issue-576	22	12	/	/	SYM
issue-576	22	13	res/66/209	res/66/209	NOUN
issue-576	22	14	)	)	PUNCT
issue-576	22	15	and	and	CCONJ
issue-576	22	16	2014	2014	NUM
issue-576	22	17	(	(	PUNCT
issue-576	22	18	a	a	X
issue-576	22	19	/	/	SYM
issue-576	22	20	res/69/228	res/69/228	PROPN
issue-576	22	21	)	)	PUNCT
issue-576	22	22	noted	note	VERB
issue-576	22	23	the	the	DET
issue-576	22	24	critical	critical	ADJ
issue-576	22	25	role	role	NOUN
issue-576	22	26	of	of	ADP
issue-576	22	27	sais	sais	PROPN
issue-576	22	28	in	in	ADP
issue-576	22	29	supporting	support	VERB
issue-576	22	30	the	the	DET
issue-576	22	31	efficient	efficient	ADJ
issue-576	22	32	,	,	PUNCT
issue-576	22	33	accountable	accountable	ADJ
issue-576	22	34	,	,	PUNCT
issue-576	22	35	effective	effective	ADJ
issue-576	22	36	and	and	CCONJ
issue-576	22	37	transparent	transparent	ADJ
issue-576	22	38	public	public	ADJ
issue-576	22	39	administration	administration	NOUN
issue-576	22	40	that	that	PRON
issue-576	22	41	forms	form	VERB
issue-576	22	42	the	the	DET
issue-576	22	43	basis	basis	NOUN
issue-576	22	44	for	for	ADP
issue-576	22	45	achieving	achieve	VERB
issue-576	22	46	the	the	DET
issue-576	22	47	millennium	millennium	NOUN
issue-576	22	48	development	development	NOUN
issue-576	22	49	goals	goal	NOUN
issue-576	22	50	and	and	CCONJ
issue-576	22	51	the	the	DET
issue-576	22	52	sustainable	sustainable	ADJ
issue-576	22	53	development	development	NOUN
issue-576	22	54	goals	goal	NOUN
issue-576	22	55	(	(	PUNCT
issue-576	22	56	a	a	DET
issue-576	22	57	/	/	SYM
issue-576	22	58	res/70/1	res/70/1	NOUN
issue-576	22	59	)	)	PUNCT
issue-576	22	60	.	.	PUNCT
issue-576	23	1	the	the	DET
issue-576	23	2	activities	activity	NOUN
issue-576	23	3	of	of	ADP
issue-576	23	4	the	the	DET
issue-576	23	5	international	international	ADJ
issue-576	23	6	organization	organization	NOUN
issue-576	23	7	of	of	ADP
issue-576	23	8	supreme	supreme	PROPN
issue-576	23	9	audit	audit	PROPN
issue-576	23	10	institutions	institution	NOUN
issue-576	23	11	(	(	PUNCT
issue-576	23	12	intosai	intosai	PROPN
issue-576	23	13	)	)	PUNCT
issue-576	23	14	,	,	PUNCT
issue-576	23	15	which	which	PRON
issue-576	23	16	consists	consist	VERB
issue-576	23	17	today	today	NOUN
issue-576	23	18	of	of	ADP
issue-576	23	19	194	194	NUM
issue-576	23	20	full	full	ADJ
issue-576	23	21	members	member	NOUN
issue-576	23	22	and	and	CCONJ
issue-576	23	23	5	5	NUM
issue-576	23	24	associated	associated	ADJ
issue-576	23	25	members	member	NOUN
issue-576	23	26	,	,	PUNCT
issue-576	23	27	are	be	AUX
issue-576	23	28	directed	direct	VERB
issue-576	23	29	to	to	ADP
issue-576	23	30	high	high	ADJ
issue-576	23	31	standards	standard	NOUN
issue-576	23	32	of	of	ADP
issue-576	23	33	external	external	ADJ
issue-576	23	34	independent	independent	ADJ
issue-576	23	35	audit	audit	NOUN
issue-576	23	36	support	support	NOUN
issue-576	23	37	,	,	PUNCT
issue-576	23	38	sharing	share	VERB
issue-576	23	39	of	of	ADP
issue-576	23	40	the	the	DET
issue-576	23	41	best	good	ADJ
issue-576	23	42	practices	practice	NOUN
issue-576	23	43	in	in	ADP
issue-576	23	44	ensuring	ensure	VERB
issue-576	23	45	the	the	DET
issue-576	23	46	efficient	efficient	ADJ
issue-576	23	47	work	work	NOUN
issue-576	23	48	of	of	ADP
issue-576	23	49	governments	government	NOUN
issue-576	23	50	,	,	PUNCT
issue-576	23	51	their	their	PRON
issue-576	23	52	transparency	transparency	NOUN
issue-576	23	53	,	,	PUNCT
issue-576	23	54	accountability	accountability	NOUN
issue-576	23	55	,	,	PUNCT
issue-576	23	56	and	and	CCONJ
issue-576	23	57	effectiveness	effectiveness	NOUN
issue-576	23	58	in	in	ADP
issue-576	23	59	the	the	DET
issue-576	23	60	fight	fight	NOUN
issue-576	23	61	against	against	ADP
issue-576	23	62	corruption	corruption	NOUN
issue-576	23	63	.	.	PUNCT
issue-576	24	1	at	at	ADP
issue-576	24	2	the	the	DET
issue-576	24	3	last	last	ADJ
issue-576	24	4	xxii	xxii	NOUN
issue-576	24	5	intosai	intosai	PROPN
issue-576	24	6	congress	congress	PROPN
issue-576	24	7	,	,	PUNCT
issue-576	24	8	which	which	PRON
issue-576	24	9	was	be	AUX
issue-576	24	10	held	hold	VERB
issue-576	24	11	in	in	ADP
issue-576	24	12	the	the	DET
issue-576	24	13	united	united	PROPN
issue-576	24	14	arab	arab	PROPN
issue-576	24	15	emirates	emirates	PROPN
issue-576	24	16	in	in	ADP
issue-576	24	17	december	december	PROPN
issue-576	24	18	2016	2016	NUM
issue-576	24	19	,	,	PUNCT
issue-576	24	20	the	the	DET
issue-576	24	21	abu	abu	PROPN
issue-576	24	22	dhabi	dhabi	PROPN
issue-576	24	23	declaration	declaration	NOUN
issue-576	24	24	was	be	AUX
issue-576	24	25	adopted	adopt	VERB
issue-576	24	26	.	.	PUNCT
issue-576	25	1	the	the	DET
issue-576	25	2	important	important	ADJ
issue-576	25	3	issues	issue	NOUN
issue-576	25	4	that	that	PRON
issue-576	25	5	were	be	AUX
issue-576	25	6	discussed	discuss	VERB
issue-576	25	7	at	at	ADP
issue-576	25	8	the	the	DET
issue-576	25	9	congress	congress	PROPN
issue-576	25	10	included	include	VERB
issue-576	25	11	the	the	DET
issue-576	25	12	adoption	adoption	NOUN
issue-576	25	13	of	of	ADP
issue-576	25	14	an	an	DET
issue-576	25	15	intosai	intosai	ADJ
issue-576	25	16	strategic	strategic	ADJ
issue-576	25	17	plan	plan	NOUN
issue-576	25	18	for	for	ADP
issue-576	25	19	2017–2022	2017–2022	NUM
issue-576	25	20	and	and	CCONJ
issue-576	25	21	the	the	DET
issue-576	25	22	revised	revise	VERB
issue-576	25	23	version	version	NOUN
issue-576	25	24	of	of	ADP
issue-576	25	25	individual	individual	ADJ
issue-576	25	26	issai	issai	PROPN
issue-576	25	27	’s	’s	PART
issue-576	25	28	professional	professional	ADJ
issue-576	25	29	standards	standard	NOUN
issue-576	25	30	.	.	PUNCT
issue-576	26	1	now	now	ADV
issue-576	26	2	the	the	DET
issue-576	26	3	current	current	ADJ
issue-576	26	4	issai	issai	NOUN
issue-576	26	5	standards	standard	NOUN
issue-576	26	6	secured	secure	VERB
issue-576	26	7	three	three	NUM
issue-576	26	8	main	main	ADJ
issue-576	26	9	forms	form	NOUN
issue-576	26	10	of	of	ADP
issue-576	26	11	public	public	ADJ
issue-576	26	12	audit	audit	NOUN
issue-576	26	13	–	–	PUNCT
issue-576	26	14	financial	financial	ADJ
issue-576	26	15	auditing	auditing	NOUN
issue-576	26	16	,	,	PUNCT
issue-576	26	17	performance	performance	NOUN
issue-576	26	18	auditing	auditing	NOUN
issue-576	26	19	,	,	PUNCT
issue-576	26	20	and	and	CCONJ
issue-576	26	21	compliance	compliance	NOUN
issue-576	26	22	auditing	auditing	NOUN
issue-576	26	23	.	.	PUNCT
issue-576	27	1	while	while	SCONJ
issue-576	27	2	the	the	DET
issue-576	27	3	financial	financial	ADJ
issue-576	27	4	auditing	auditing	NOUN
issue-576	27	5	and	and	CCONJ
issue-576	27	6	performance	performance	NOUN
issue-576	27	7	auditing	auditing	NOUN
issue-576	27	8	have	have	AUX
issue-576	27	9	long	long	ADV
issue-576	27	10	been	be	AUX
issue-576	27	11	included	include	VERB
issue-576	27	12	in	in	ADP
issue-576	27	13	the	the	DET
issue-576	27	14	sais	sais	NOUN
issue-576	27	15	’	'	PUNCT
issue-576	27	16	activities	activity	NOUN
issue-576	27	17	of	of	ADP
issue-576	27	18	different	different	ADJ
issue-576	27	19	countries	country	NOUN
issue-576	27	20	,	,	PUNCT
issue-576	27	21	this	this	PRON
issue-576	27	22	is	be	AUX
issue-576	27	23	not	not	PART
issue-576	27	24	true	true	ADJ
issue-576	27	25	for	for	ADP
issue-576	27	26	the	the	DET
issue-576	27	27	compliance	compliance	NOUN
issue-576	27	28	auditing	auditing	NOUN
issue-576	27	29	.	.	PUNCT
issue-576	28	1	nowadays	nowadays	ADV
issue-576	28	2	many	many	ADJ
issue-576	28	3	countries	country	NOUN
issue-576	28	4	,	,	PUNCT
issue-576	28	5	particularly	particularly	ADV
issue-576	28	6	bulgaria	bulgaria	PROPN
issue-576	28	7	,	,	PUNCT
issue-576	28	8	denmark	denmark	PROPN
issue-576	28	9	,	,	PUNCT
issue-576	28	10	estonia	estonia	PROPN
issue-576	28	11	,	,	PUNCT
issue-576	28	12	finland	finland	PROPN
issue-576	28	13	,	,	PUNCT
issue-576	28	14	germany	germany	PROPN
issue-576	28	15	,	,	PUNCT
issue-576	28	16	hungary	hungary	PROPN
issue-576	28	17	,	,	PUNCT
issue-576	28	18	ireland	ireland	PROPN
issue-576	28	19	,	,	PUNCT
issue-576	28	20	latvia	latvia	PROPN
issue-576	28	21	,	,	PUNCT
issue-576	28	22	slovenia	slovenia	PROPN
issue-576	28	23	and	and	CCONJ
issue-576	28	24	the	the	DET
issue-576	28	25	like	like	INTJ
issue-576	28	26	conduct	conduct	VERB
issue-576	28	27	public	public	ADJ
issue-576	28	28	compliance	compliance	NOUN
issue-576	28	29	auditing	auditing	NOUN
issue-576	28	30	.	.	PUNCT
issue-576	29	1	the	the	DET
issue-576	29	2	positive	positive	ADJ
issue-576	29	3	experience	experience	NOUN
issue-576	29	4	of	of	ADP
issue-576	29	5	these	these	DET
issue-576	29	6	countries	country	NOUN
issue-576	29	7	in	in	ADP
issue-576	29	8	conducting	conduct	VERB
issue-576	29	9	the	the	DET
issue-576	29	10	compliance	compliance	NOUN
issue-576	29	11	auditing	auditing	NOUN
issue-576	29	12	contributed	contribute	VERB
issue-576	29	13	to	to	ADP
issue-576	29	14	its	its	PRON
issue-576	29	15	generalization	generalization	NOUN
issue-576	29	16	in	in	ADP
issue-576	29	17	the	the	DET
issue-576	29	18	writing	writing	NOUN
issue-576	29	19	of	of	ADP
issue-576	29	20	issai	issai	ADJ
issue-576	29	21	standards	standard	NOUN
issue-576	29	22	,	,	PUNCT
issue-576	29	23	which	which	PRON
issue-576	29	24	allows	allow	VERB
issue-576	29	25	extending	extend	VERB
issue-576	29	26	it	it	PRON
issue-576	29	27	to	to	ADP
issue-576	29	28	other	other	ADJ
issue-576	29	29	countries	country	NOUN
issue-576	29	30	.	.	PUNCT
issue-576	30	1	at	at	ADP
issue-576	30	2	the	the	DET
issue-576	30	3	same	same	ADJ
issue-576	30	4	time	time	NOUN
issue-576	30	5	,	,	PUNCT
issue-576	30	6	different	different	ADJ
issue-576	30	7	types	type	NOUN
issue-576	30	8	of	of	ADP
issue-576	30	9	sais	sais	PROPN
issue-576	30	10	,	,	PUNCT
issue-576	30	11	particularities	particularity	NOUN
issue-576	30	12	of	of	ADP
issue-576	30	13	legislation	legislation	NOUN
issue-576	30	14	and	and	CCONJ
issue-576	30	15	government	government	NOUN
issue-576	30	16	control	control	NOUN
issue-576	30	17	systems	system	NOUN
issue-576	30	18	will	will	AUX
issue-576	30	19	influence	influence	VERB
issue-576	30	20	the	the	DET
issue-576	30	21	process	process	NOUN
issue-576	30	22	of	of	ADP
issue-576	30	23	public	public	ADJ
issue-576	30	24	compliance	compliance	NOUN
issue-576	30	25	auditing	auditing	NOUN
issue-576	30	26	.	.	PUNCT
issue-576	31	1	baltic	baltic	PROPN
issue-576	31	2	journal	journal	PROPN
issue-576	31	3	of	of	ADP
issue-576	31	4	economic	economic	ADJ
issue-576	31	5	studies	study	NOUN
issue-576	31	6	321	321	NUM
issue-576	31	7	vol	vol	NOUN
issue-576	31	8	.	.	PROPN
issue-576	32	1	4	4	NUM
issue-576	32	2	,	,	PUNCT
issue-576	32	3	no	no	INTJ
issue-576	32	4	.	.	NOUN
issue-576	32	5	5	5	NUM
issue-576	32	6	,	,	PUNCT
issue-576	32	7	2018	2018	NUM
issue-576	32	8	ukraine	ukraine	NOUN
issue-576	32	9	is	be	AUX
issue-576	32	10	in	in	ADP
issue-576	32	11	the	the	DET
issue-576	32	12	process	process	NOUN
issue-576	32	13	of	of	ADP
issue-576	32	14	reforming	reform	VERB
issue-576	32	15	the	the	DET
issue-576	32	16	public	public	ADJ
issue-576	32	17	finance	finance	NOUN
issue-576	32	18	control	control	NOUN
issue-576	32	19	system	system	NOUN
issue-576	32	20	.	.	PUNCT
issue-576	33	1	the	the	DET
issue-576	33	2	accounting	accounting	PROPN
issue-576	33	3	chamber	chamber	PROPN
issue-576	33	4	of	of	ADP
issue-576	33	5	ukraine	ukraine	PROPN
issue-576	33	6	as	as	ADP
issue-576	33	7	the	the	DET
issue-576	33	8	supreme	supreme	PROPN
issue-576	33	9	audit	audit	PROPN
issue-576	33	10	institution	institution	NOUN
issue-576	33	11	,	,	PUNCT
issue-576	33	12	was	be	AUX
issue-576	33	13	formed	form	VERB
issue-576	33	14	in	in	ADP
issue-576	33	15	1996	1996	NUM
issue-576	33	16	,	,	PUNCT
issue-576	33	17	is	be	AUX
issue-576	33	18	a	a	DET
issue-576	33	19	member	member	NOUN
issue-576	33	20	of	of	ADP
issue-576	33	21	intosai	intosai	PROPN
issue-576	33	22	since	since	SCONJ
issue-576	33	23	1998	1998	NUM
issue-576	33	24	and	and	CCONJ
issue-576	33	25	eurosai	eurosai	VERB
issue-576	33	26	–	–	PUNCT
issue-576	33	27	since	since	SCONJ
issue-576	33	28	1999	1999	NUM
issue-576	33	29	.	.	PUNCT
issue-576	34	1	in	in	ADP
issue-576	34	2	2015	2015	NUM
issue-576	34	3	,	,	PUNCT
issue-576	34	4	the	the	DET
issue-576	34	5	law	law	NOUN
issue-576	34	6	of	of	ADP
issue-576	34	7	ukraine	ukraine	NOUN
issue-576	34	8	“	"	PUNCT
issue-576	34	9	on	on	ADP
issue-576	34	10	the	the	DET
issue-576	34	11	accounting	accounting	NOUN
issue-576	34	12	chamber	chamber	PROPN
issue-576	34	13	”	"	PUNCT
issue-576	34	14	renewal	renewal	NOUN
issue-576	34	15	took	take	VERB
issue-576	34	16	place	place	NOUN
issue-576	34	17	,	,	PUNCT
issue-576	34	18	which	which	PRON
issue-576	34	19	established	establish	VERB
issue-576	34	20	the	the	DET
issue-576	34	21	requirement	requirement	NOUN
issue-576	34	22	of	of	ADP
issue-576	34	23	applying	apply	VERB
issue-576	34	24	the	the	DET
issue-576	34	25	issai	issai	ADJ
issue-576	34	26	international	international	ADJ
issue-576	34	27	standards	standard	NOUN
issue-576	34	28	.	.	PUNCT
issue-576	35	1	without	without	ADP
issue-576	35	2	dwelling	dwell	VERB
issue-576	35	3	on	on	ADP
issue-576	35	4	the	the	DET
issue-576	35	5	advantages	advantage	NOUN
issue-576	35	6	and	and	CCONJ
issue-576	35	7	disadvantages	disadvantage	NOUN
issue-576	35	8	of	of	ADP
issue-576	35	9	the	the	DET
issue-576	35	10	law	law	NOUN
issue-576	35	11	adopted	adopt	VERB
issue-576	35	12	,	,	PUNCT
issue-576	35	13	which	which	PRON
issue-576	35	14	require	require	VERB
issue-576	35	15	a	a	DET
issue-576	35	16	special	special	ADJ
issue-576	35	17	study	study	NOUN
issue-576	35	18	,	,	PUNCT
issue-576	35	19	we	we	PRON
issue-576	35	20	note	note	VERB
issue-576	35	21	that	that	SCONJ
issue-576	35	22	in	in	ADP
issue-576	35	23	the	the	DET
issue-576	35	24	list	list	NOUN
issue-576	35	25	of	of	ADP
issue-576	35	26	the	the	DET
issue-576	35	27	accounting	accounting	NOUN
issue-576	35	28	chamber	chamber	PROPN
issue-576	35	29	’s	’s	PART
issue-576	35	30	powers	power	NOUN
issue-576	35	31	the	the	DET
issue-576	35	32	financial	financial	ADJ
issue-576	35	33	auditing	auditing	NOUN
issue-576	35	34	and	and	CCONJ
issue-576	35	35	performance	performance	NOUN
issue-576	35	36	auditing	auditing	NOUN
issue-576	35	37	are	be	AUX
issue-576	35	38	specified	specify	VERB
issue-576	35	39	,	,	PUNCT
issue-576	35	40	but	but	CCONJ
issue-576	35	41	not	not	PART
issue-576	35	42	the	the	DET
issue-576	35	43	compliance	compliance	NOUN
issue-576	35	44	auditing	auditing	NOUN
issue-576	35	45	(	(	PUNCT
issue-576	35	46	law	law	NOUN
issue-576	35	47	of	of	ADP
issue-576	35	48	ukraine	ukraine	NOUN
issue-576	35	49	on	on	ADP
issue-576	35	50	the	the	DET
issue-576	35	51	accounting	accounting	PROPN
issue-576	35	52	chamber	chamber	PROPN
issue-576	35	53	2015	2015	NUM
issue-576	35	54	.	.	PUNCT
issue-576	36	1	s.4	s.4	X
issue-576	36	2	(	(	PUNCT
issue-576	36	3	2	2	NUM
issue-576	36	4	)	)	PUNCT
issue-576	36	5	)	)	PUNCT
issue-576	36	6	.	.	PUNCT
issue-576	37	1	this	this	DET
issue-576	37	2	non	non	ADJ
issue-576	37	3	-	-	NOUN
issue-576	37	4	compliance	compliance	NOUN
issue-576	37	5	with	with	ADP
issue-576	37	6	issai	issai	ADJ
issue-576	37	7	standards	standard	NOUN
issue-576	37	8	requirements	requirement	NOUN
issue-576	37	9	resulted	result	VERB
issue-576	37	10	in	in	ADP
issue-576	37	11	investigating	investigate	VERB
issue-576	37	12	the	the	DET
issue-576	37	13	prospects	prospect	NOUN
issue-576	37	14	of	of	ADP
issue-576	37	15	the	the	DET
issue-576	37	16	issai	issai	ADJ
issue-576	37	17	standards	standard	NOUN
issue-576	37	18	in	in	ADP
issue-576	37	19	ukraine	ukraine	NOUN
issue-576	37	20	in	in	ADP
issue-576	37	21	general	general	ADJ
issue-576	37	22	and	and	CCONJ
issue-576	37	23	compliance	compliance	NOUN
issue-576	37	24	auditing	auditing	NOUN
issue-576	37	25	in	in	ADP
issue-576	37	26	particular	particular	ADJ
issue-576	37	27	.	.	PUNCT
issue-576	38	1	the	the	DET
issue-576	38	2	logical	logical	ADJ
issue-576	38	3	structure	structure	NOUN
issue-576	38	4	of	of	ADP
issue-576	38	5	the	the	DET
issue-576	38	6	research	research	NOUN
issue-576	38	7	includes	include	VERB
issue-576	38	8	the	the	DET
issue-576	38	9	consideration	consideration	NOUN
issue-576	38	10	of	of	ADP
issue-576	38	11	the	the	DET
issue-576	38	12	reasons	reason	NOUN
issue-576	38	13	for	for	ADP
issue-576	38	14	the	the	DET
issue-576	38	15	emergence	emergence	NOUN
issue-576	38	16	and	and	CCONJ
issue-576	38	17	development	development	NOUN
issue-576	38	18	of	of	ADP
issue-576	38	19	the	the	DET
issue-576	38	20	public	public	ADJ
issue-576	38	21	compliance	compliance	NOUN
issue-576	38	22	auditing	auditing	NOUN
issue-576	38	23	as	as	ADP
issue-576	38	24	one	one	NUM
issue-576	38	25	of	of	ADP
issue-576	38	26	the	the	DET
issue-576	38	27	main	main	ADJ
issue-576	38	28	forms	form	NOUN
issue-576	38	29	of	of	ADP
issue-576	38	30	the	the	DET
issue-576	38	31	public	public	ADJ
issue-576	38	32	audit	audit	NOUN
issue-576	38	33	,	,	PUNCT
issue-576	38	34	study	study	NOUN
issue-576	38	35	of	of	ADP
issue-576	38	36	international	international	ADJ
issue-576	38	37	best	good	ADJ
issue-576	38	38	practice	practice	NOUN
issue-576	38	39	in	in	ADP
issue-576	38	40	this	this	DET
issue-576	38	41	area	area	NOUN
issue-576	38	42	,	,	PUNCT
issue-576	38	43	and	and	CCONJ
issue-576	38	44	the	the	DET
issue-576	38	45	requirements	requirement	NOUN
issue-576	38	46	of	of	ADP
issue-576	38	47	relevant	relevant	ADJ
issue-576	38	48	issai	issai	NOUN
issue-576	38	49	standards	standard	NOUN
issue-576	38	50	to	to	PART
issue-576	38	51	assess	assess	VERB
issue-576	38	52	the	the	DET
issue-576	38	53	possibility	possibility	NOUN
issue-576	38	54	of	of	ADP
issue-576	38	55	their	their	PRON
issue-576	38	56	use	use	NOUN
issue-576	38	57	in	in	ADP
issue-576	38	58	the	the	DET
issue-576	38	59	ukrainian	ukrainian	ADJ
issue-576	38	60	practice	practice	NOUN
issue-576	38	61	,	,	PUNCT
issue-576	38	62	analysis	analysis	NOUN
issue-576	38	63	of	of	ADP
issue-576	38	64	the	the	DET
issue-576	38	65	current	current	ADJ
issue-576	38	66	situation	situation	NOUN
issue-576	38	67	,	,	PUNCT
issue-576	38	68	prospects	prospect	NOUN
issue-576	38	69	of	of	ADP
issue-576	38	70	compliance	compliance	NOUN
issue-576	38	71	auditing	auditing	NOUN
issue-576	38	72	implementation	implementation	NOUN
issue-576	38	73	in	in	ADP
issue-576	38	74	ukraine	ukraine	NOUN
issue-576	38	75	,	,	PUNCT
issue-576	38	76	and	and	CCONJ
issue-576	38	77	identifying	identify	VERB
issue-576	38	78	the	the	DET
issue-576	38	79	recommendations	recommendation	NOUN
issue-576	38	80	for	for	ADP
issue-576	38	81	this	this	DET
issue-576	38	82	process	process	NOUN
issue-576	38	83	acceleration	acceleration	NOUN
issue-576	38	84	.	.	PUNCT
issue-576	39	1	methodological	methodological	ADJ
issue-576	39	2	basis	basis	NOUN
issue-576	39	3	of	of	ADP
issue-576	39	4	the	the	DET
issue-576	39	5	research	research	NOUN
issue-576	39	6	presented	present	VERB
issue-576	39	7	was	be	AUX
issue-576	39	8	to	to	PART
issue-576	39	9	conduct	conduct	VERB
issue-576	39	10	a	a	DET
issue-576	39	11	comparative	comparative	ADJ
issue-576	39	12	analysis	analysis	NOUN
issue-576	39	13	of	of	ADP
issue-576	39	14	best	good	ADJ
issue-576	39	15	practices	practice	NOUN
issue-576	39	16	in	in	ADP
issue-576	39	17	public	public	ADJ
issue-576	39	18	auditing	auditing	NOUN
issue-576	39	19	and	and	CCONJ
issue-576	39	20	desktop	desktop	NOUN
issue-576	39	21	study	study	NOUN
issue-576	39	22	of	of	ADP
issue-576	39	23	the	the	DET
issue-576	39	24	documents	document	NOUN
issue-576	39	25	of	of	ADP
issue-576	39	26	the	the	DET
issue-576	39	27	un	un	PROPN
issue-576	39	28	,	,	PUNCT
issue-576	39	29	intosai	intosai	VERB
issue-576	39	30	,	,	PUNCT
issue-576	39	31	the	the	DET
issue-576	39	32	verkhovna	verkhovna	NOUN
issue-576	39	33	rada	rada	PROPN
issue-576	39	34	of	of	ADP
issue-576	39	35	ukraine	ukraine	PROPN
issue-576	39	36	,	,	PUNCT
issue-576	39	37	the	the	DET
issue-576	39	38	accounting	accounting	PROPN
issue-576	39	39	chamber	chamber	PROPN
issue-576	39	40	of	of	ADP
issue-576	39	41	ukraine	ukraine	PROPN
issue-576	39	42	,	,	PUNCT
issue-576	39	43	theoretical	theoretical	ADJ
issue-576	39	44	scientific	scientific	ADJ
issue-576	39	45	researches	research	NOUN
issue-576	39	46	and	and	CCONJ
issue-576	39	47	open	open	ADJ
issue-576	39	48	analytical	analytical	ADJ
issue-576	39	49	data	datum	NOUN
issue-576	39	50	produced	produce	VERB
issue-576	39	51	by	by	ADP
issue-576	39	52	governmental	governmental	ADJ
issue-576	39	53	and	and	CCONJ
issue-576	39	54	non	non	ADJ
issue-576	39	55	-	-	ADJ
issue-576	39	56	governmental	governmental	ADJ
issue-576	39	57	bodies	body	NOUN
issue-576	39	58	.	.	PUNCT
issue-576	40	1	2	2	X
issue-576	40	2	.	.	X
issue-576	40	3	compliance	compliance	NOUN
issue-576	40	4	auditing	auditing	NOUN
issue-576	40	5	in	in	ADP
issue-576	40	6	the	the	DET
issue-576	40	7	public	public	ADJ
issue-576	40	8	sector	sector	NOUN
issue-576	40	9	:	:	PUNCT
issue-576	40	10	literature	literature	NOUN
issue-576	40	11	review	review	NOUN
issue-576	40	12	and	and	CCONJ
issue-576	40	13	prerequisites	prerequisite	NOUN
issue-576	40	14	for	for	ADP
issue-576	40	15	securing	secure	VERB
issue-576	40	16	the	the	DET
issue-576	40	17	compliance	compliance	NOUN
issue-576	40	18	audit	audit	NOUN
issue-576	40	19	in	in	ADP
issue-576	40	20	the	the	DET
issue-576	40	21	issais	issais	NOUN
issue-576	40	22	the	the	DET
issue-576	40	23	compliance	compliance	NOUN
issue-576	40	24	auditing	auditing	NOUN
issue-576	40	25	refers	refer	VERB
issue-576	40	26	to	to	ADP
issue-576	40	27	the	the	DET
issue-576	40	28	traditional	traditional	ADJ
issue-576	40	29	forms	form	NOUN
issue-576	40	30	of	of	ADP
issue-576	40	31	an	an	DET
issue-576	40	32	audit	audit	NOUN
issue-576	40	33	that	that	SCONJ
issue-576	40	34	next	next	ADJ
issue-576	40	35	to	to	ADP
issue-576	40	36	financial	financial	ADJ
issue-576	40	37	auditing	auditing	NOUN
issue-576	40	38	has	have	AUX
issue-576	40	39	been	be	AUX
issue-576	40	40	known	know	VERB
issue-576	40	41	since	since	SCONJ
issue-576	40	42	ancient	ancient	ADJ
issue-576	40	43	egypt	egypt	PROPN
issue-576	40	44	and	and	CCONJ
issue-576	40	45	china	china	PROPN
issue-576	40	46	.	.	PUNCT
issue-576	41	1	as	as	SCONJ
issue-576	41	2	dye	dye	NOUN
issue-576	41	3	and	and	CCONJ
issue-576	41	4	stapenhurst	stapenhurst	ADJ
issue-576	41	5	(	(	PUNCT
issue-576	41	6	1998	1998	NUM
issue-576	41	7	)	)	PUNCT
issue-576	41	8	noted	note	VERB
issue-576	41	9	,	,	PUNCT
issue-576	41	10	in	in	ADP
issue-576	41	11	the	the	DET
issue-576	41	12	public	public	ADJ
issue-576	41	13	sector	sector	NOUN
issue-576	41	14	in	in	ADP
issue-576	41	15	europe	europe	PROPN
issue-576	41	16	the	the	DET
issue-576	41	17	compliance	compliance	NOUN
issue-576	41	18	auditing	auditing	NOUN
issue-576	41	19	took	take	VERB
issue-576	41	20	on	on	ADP
issue-576	41	21	importance	importance	NOUN
issue-576	41	22	since	since	SCONJ
issue-576	41	23	the	the	DET
issue-576	41	24	18th	18th	ADJ
issue-576	41	25	century	century	NOUN
issue-576	41	26	when	when	SCONJ
issue-576	41	27	the	the	DET
issue-576	41	28	law	law	NOUN
issue-576	41	29	compliance	compliance	NOUN
issue-576	41	30	realization	realization	NOUN
issue-576	41	31	covered	cover	VERB
issue-576	41	32	the	the	DET
issue-576	41	33	financial	financial	ADJ
issue-576	41	34	accounts	account	NOUN
issue-576	41	35	.	.	PUNCT
issue-576	42	1	at	at	ADP
issue-576	42	2	that	that	DET
issue-576	42	3	time	time	NOUN
issue-576	42	4	,	,	PUNCT
issue-576	42	5	the	the	DET
issue-576	42	6	issues	issue	NOUN
issue-576	42	7	of	of	ADP
issue-576	42	8	public	public	ADJ
issue-576	42	9	money	money	NOUN
issue-576	42	10	receipt	receipt	NOUN
issue-576	42	11	,	,	PUNCT
issue-576	42	12	saving	saving	NOUN
issue-576	42	13	and	and	CCONJ
issue-576	42	14	creation	creation	NOUN
issue-576	42	15	were	be	AUX
issue-576	42	16	of	of	ADP
issue-576	42	17	key	key	ADJ
issue-576	42	18	importance	importance	NOUN
issue-576	42	19	(	(	PUNCT
issue-576	42	20	othman	othman	NOUN
issue-576	42	21	et	et	PROPN
issue-576	42	22	al	al	PROPN
issue-576	42	23	.	.	PROPN
issue-576	42	24	,	,	PUNCT
issue-576	42	25	2013	2013	NUM
issue-576	42	26	)	)	PUNCT
issue-576	42	27	.	.	PUNCT
issue-576	43	1	the	the	DET
issue-576	43	2	public	public	ADJ
issue-576	43	3	audit	audit	NOUN
issue-576	43	4	took	take	VERB
issue-576	43	5	a	a	DET
issue-576	43	6	new	new	ADJ
issue-576	43	7	value	value	NOUN
issue-576	43	8	–	–	PUNCT
issue-576	43	9	to	to	PART
issue-576	43	10	raise	raise	VERB
issue-576	43	11	awareness	awareness	NOUN
issue-576	43	12	as	as	ADP
issue-576	43	13	to	to	ADP
issue-576	43	14	public	public	ADJ
issue-576	43	15	finances	finance	NOUN
issue-576	43	16	administration	administration	NOUN
issue-576	43	17	and	and	CCONJ
issue-576	43	18	management	management	NOUN
issue-576	43	19	.	.	PUNCT
issue-576	44	1	the	the	DET
issue-576	44	2	conception	conception	NOUN
issue-576	44	3	of	of	ADP
issue-576	44	4	state	state	NOUN
issue-576	44	5	auditors	auditor	NOUN
issue-576	44	6	independence	independence	NOUN
issue-576	44	7	and	and	CCONJ
issue-576	44	8	selfdependence	selfdependence	NOUN
issue-576	44	9	was	be	AUX
issue-576	44	10	firmly	firmly	ADV
issue-576	44	11	established	establish	VERB
issue-576	44	12	,	,	PUNCT
issue-576	44	13	the	the	DET
issue-576	44	14	consolidation	consolidation	NOUN
issue-576	44	15	of	of	ADP
issue-576	44	16	legal	legal	ADJ
issue-576	44	17	provisions	provision	NOUN
issue-576	44	18	in	in	ADP
issue-576	44	19	public	public	ADJ
issue-576	44	20	finances	finance	NOUN
issue-576	44	21	auditing	auditing	NOUN
issue-576	44	22	was	be	AUX
issue-576	44	23	founded	found	VERB
issue-576	44	24	,	,	PUNCT
issue-576	44	25	and	and	CCONJ
issue-576	44	26	the	the	DET
issue-576	44	27	basic	basic	ADJ
issue-576	44	28	institutional	institutional	ADJ
issue-576	44	29	patterns	pattern	NOUN
issue-576	44	30	of	of	ADP
issue-576	44	31	the	the	DET
issue-576	44	32	public	public	ADJ
issue-576	44	33	auditing	auditing	NOUN
issue-576	44	34	were	be	AUX
issue-576	44	35	grounded	ground	VERB
issue-576	44	36	,	,	PUNCT
issue-576	45	1	namely	namely	ADV
issue-576	45	2	auditing	auditing	NOUN
issue-576	45	3	chambers	chamber	NOUN
issue-576	45	4	headed	head	VERB
issue-576	45	5	by	by	ADP
issue-576	45	6	the	the	DET
issue-576	45	7	auditor	auditor	NOUN
issue-576	45	8	general	general	NOUN
issue-576	45	9	(	(	PUNCT
issue-576	45	10	anglo	anglo	ADJ
issue-576	45	11	-	-	PUNCT
issue-576	45	12	saxon	saxon	NOUN
issue-576	45	13	tradition	tradition	NOUN
issue-576	45	14	spread	spread	VERB
issue-576	45	15	in	in	ADP
issue-576	45	16	great	great	ADJ
issue-576	45	17	britain	britain	PROPN
issue-576	45	18	,	,	PUNCT
issue-576	45	19	denmark	denmark	PROPN
issue-576	45	20	,	,	PUNCT
issue-576	45	21	sweden	sweden	PROPN
issue-576	45	22	,	,	PUNCT
issue-576	45	23	finland	finland	PROPN
issue-576	45	24	and	and	CCONJ
issue-576	45	25	etc	etc	X
issue-576	45	26	.	.	X
issue-576	45	27	)	)	PUNCT
issue-576	46	1	and	and	CCONJ
issue-576	46	2	judicial	judicial	ADJ
issue-576	46	3	boards	board	NOUN
issue-576	46	4	(	(	PUNCT
issue-576	46	5	french	french	ADJ
issue-576	46	6	or	or	CCONJ
issue-576	46	7	latin	latin	ADJ
issue-576	46	8	tradition	tradition	NOUN
issue-576	46	9	widespread	widespread	ADJ
issue-576	46	10	in	in	ADP
issue-576	46	11	france	france	PROPN
issue-576	46	12	,	,	PUNCT
issue-576	46	13	belgium	belgium	PROPN
issue-576	46	14	,	,	PUNCT
issue-576	46	15	spain	spain	PROPN
issue-576	46	16	,	,	PUNCT
issue-576	46	17	italy	italy	PROPN
issue-576	46	18	etc	etc	X
issue-576	46	19	.	.	PUNCT
issue-576	46	20	)	)	PUNCT
issue-576	46	21	.	.	PUNCT
issue-576	47	1	after	after	ADP
issue-576	47	2	world	world	PROPN
issue-576	47	3	war	war	PROPN
issue-576	47	4	ii	ii	PROPN
issue-576	47	5	,	,	PUNCT
issue-576	47	6	there	there	PRON
issue-576	47	7	was	be	VERB
issue-576	47	8	a	a	DET
issue-576	47	9	remarkable	remarkable	ADJ
issue-576	47	10	public	public	ADJ
issue-576	47	11	audit	audit	NOUN
issue-576	47	12	expansion	expansion	NOUN
issue-576	47	13	,	,	PUNCT
issue-576	47	14	new	new	ADJ
issue-576	47	15	supreme	supreme	ADJ
issue-576	47	16	audit	audit	NOUN
issue-576	47	17	institutions	institution	NOUN
issue-576	47	18	were	be	AUX
issue-576	47	19	formed	form	VERB
issue-576	47	20	whose	whose	DET
issue-576	47	21	self	self	NOUN
issue-576	47	22	-	-	PUNCT
issue-576	47	23	sufficiency	sufficiency	NOUN
issue-576	47	24	and	and	CCONJ
issue-576	47	25	independence	independence	NOUN
issue-576	47	26	were	be	AUX
issue-576	47	27	assured	assure	VERB
issue-576	47	28	by	by	ADP
issue-576	47	29	the	the	DET
issue-576	47	30	constitution	constitution	NOUN
issue-576	47	31	of	of	ADP
issue-576	47	32	the	the	DET
issue-576	47	33	country	country	NOUN
issue-576	47	34	.	.	PUNCT
issue-576	48	1	the	the	DET
issue-576	48	2	circle	circle	NOUN
issue-576	48	3	of	of	ADP
issue-576	48	4	bodies	body	NOUN
issue-576	48	5	under	under	ADP
issue-576	48	6	control	control	NOUN
issue-576	48	7	including	include	VERB
issue-576	48	8	not	not	PART
issue-576	48	9	only	only	ADV
issue-576	48	10	the	the	DET
issue-576	48	11	government	government	NOUN
issue-576	48	12	institutions	institution	NOUN
issue-576	48	13	and	and	CCONJ
issue-576	48	14	enterprises	enterprise	NOUN
issue-576	48	15	but	but	CCONJ
issue-576	48	16	also	also	ADV
issue-576	48	17	private	private	ADJ
issue-576	48	18	persons	person	NOUN
issue-576	48	19	was	be	AUX
issue-576	48	20	widened	widen	VERB
issue-576	48	21	.	.	PUNCT
issue-576	49	1	new	new	ADJ
issue-576	49	2	methodologies	methodology	NOUN
issue-576	49	3	of	of	ADP
issue-576	49	4	state	state	NOUN
issue-576	49	5	earnings	earning	NOUN
issue-576	49	6	and	and	CCONJ
issue-576	49	7	losses	loss	NOUN
issue-576	49	8	auditing	auditing	NOUN
issue-576	49	9	were	be	AUX
issue-576	49	10	created	create	VERB
issue-576	49	11	;	;	PUNCT
issue-576	49	12	the	the	DET
issue-576	49	13	auditing	auditing	NOUN
issue-576	49	14	was	be	AUX
issue-576	49	15	applied	apply	VERB
issue-576	49	16	to	to	ADP
issue-576	49	17	not	not	PART
issue-576	49	18	only	only	ADV
issue-576	49	19	the	the	DET
issue-576	49	20	analysis	analysis	NOUN
issue-576	49	21	of	of	ADP
issue-576	49	22	accounting	accounting	NOUN
issue-576	49	23	legitimacy	legitimacy	NOUN
issue-576	49	24	and	and	CCONJ
issue-576	49	25	accuracy	accuracy	NOUN
issue-576	49	26	and	and	CCONJ
issue-576	49	27	financial	financial	ADJ
issue-576	49	28	reporting	reporting	NOUN
issue-576	49	29	reliability	reliability	NOUN
issue-576	49	30	but	but	CCONJ
issue-576	49	31	to	to	ADP
issue-576	49	32	estimating	estimate	VERB
issue-576	49	33	the	the	DET
issue-576	49	34	effective	effective	ADJ
issue-576	49	35	handling	handling	NOUN
issue-576	49	36	of	of	ADP
issue-576	49	37	public	public	ADJ
issue-576	49	38	funds	fund	NOUN
issue-576	49	39	as	as	ADV
issue-576	49	40	well	well	ADV
issue-576	49	41	.	.	PUNCT
issue-576	50	1	international	international	ADJ
issue-576	50	2	organizations	organization	NOUN
issue-576	50	3	uniting	unite	VERB
issue-576	50	4	the	the	DET
issue-576	50	5	supreme	supreme	ADJ
issue-576	50	6	bodies	body	NOUN
issue-576	50	7	of	of	ADP
issue-576	50	8	public	public	ADJ
issue-576	50	9	finances	finance	NOUN
issue-576	50	10	control	control	NOUN
issue-576	50	11	of	of	ADP
issue-576	50	12	different	different	ADJ
issue-576	50	13	countries	country	NOUN
issue-576	50	14	were	be	AUX
issue-576	50	15	established	establish	VERB
issue-576	50	16	(	(	PUNCT
issue-576	50	17	intosai	intosai	ADJ
issue-576	50	18	,	,	PUNCT
issue-576	50	19	eurosai	eurosai	ADJ
issue-576	50	20	etc	etc	X
issue-576	50	21	.	.	PUNCT
issue-576	50	22	)	)	PUNCT
issue-576	50	23	.	.	PUNCT
issue-576	51	1	the	the	DET
issue-576	51	2	appearance	appearance	NOUN
issue-576	51	3	of	of	ADP
issue-576	51	4	new	new	ADJ
issue-576	51	5	public	public	ADJ
issue-576	51	6	management	management	NOUN
issue-576	51	7	in	in	ADP
issue-576	51	8	1980th	1980th	PROPN
issue-576	51	9	provoked	provoke	VERB
issue-576	51	10	the	the	DET
issue-576	51	11	approaches	approach	NOUN
issue-576	51	12	changing	change	VERB
issue-576	51	13	in	in	ADP
issue-576	51	14	public	public	ADJ
issue-576	51	15	sector	sector	NOUN
issue-576	51	16	accounting	accounting	NOUN
issue-576	51	17	and	and	CCONJ
issue-576	51	18	auditing	auditing	NOUN
issue-576	51	19	(	(	PUNCT
issue-576	51	20	hood	hood	ADJ
issue-576	51	21	,	,	PUNCT
issue-576	51	22	1995	1995	NUM
issue-576	51	23	;	;	PUNCT
issue-576	51	24	reichbornkjennerud	reichbornkjennerud	NOUN
issue-576	51	25	,	,	PUNCT
issue-576	51	26	2013	2013	NUM
issue-576	51	27	)	)	PUNCT
issue-576	51	28	.	.	PUNCT
issue-576	52	1	for	for	ADP
issue-576	52	2	example	example	NOUN
issue-576	52	3	,	,	PUNCT
issue-576	52	4	mintzberg	mintzberg	PROPN
issue-576	52	5	(	(	PUNCT
issue-576	52	6	1980	1980	NUM
issue-576	52	7	)	)	PUNCT
issue-576	52	8	,	,	PUNCT
issue-576	52	9	while	while	SCONJ
issue-576	52	10	describing	describe	VERB
issue-576	52	11	different	different	ADJ
issue-576	52	12	types	type	NOUN
issue-576	52	13	of	of	ADP
issue-576	52	14	organizational	organizational	ADJ
issue-576	52	15	structures	structure	NOUN
issue-576	52	16	,	,	PUNCT
issue-576	52	17	notes	note	VERB
issue-576	52	18	that	that	SCONJ
issue-576	52	19	many	many	ADJ
issue-576	52	20	public	public	ADJ
issue-576	52	21	institutions	institution	NOUN
issue-576	52	22	have	have	VERB
issue-576	52	23	a	a	DET
issue-576	52	24	simple	simple	ADJ
issue-576	52	25	and	and	CCONJ
issue-576	52	26	sound	sound	ADJ
issue-576	52	27	organizational	organizational	ADJ
issue-576	52	28	structure	structure	NOUN
issue-576	52	29	which	which	PRON
issue-576	52	30	he	he	PRON
issue-576	52	31	classifies	classify	VERB
issue-576	52	32	as	as	ADP
issue-576	52	33	the	the	DET
issue-576	52	34	machine	machine	NOUN
issue-576	52	35	bureaucracy	bureaucracy	NOUN
issue-576	52	36	.	.	PUNCT
issue-576	53	1	organizations	organization	NOUN
issue-576	53	2	that	that	PRON
issue-576	53	3	have	have	VERB
issue-576	53	4	such	such	DET
issue-576	53	5	a	a	DET
issue-576	53	6	structure	structure	NOUN
issue-576	53	7	are	be	AUX
issue-576	53	8	characterized	characterize	VERB
issue-576	53	9	by	by	ADP
issue-576	53	10	hierarchy	hierarchy	NOUN
issue-576	53	11	and	and	CCONJ
issue-576	53	12	simple	simple	ADJ
issue-576	53	13	processes	process	NOUN
issue-576	53	14	and	and	CCONJ
issue-576	53	15	operations	operation	NOUN
issue-576	53	16	,	,	PUNCT
issue-576	53	17	which	which	PRON
issue-576	53	18	repeat	repeat	VERB
issue-576	53	19	themselves	themselves	PRON
issue-576	53	20	,	,	PUNCT
issue-576	53	21	have	have	VERB
issue-576	53	22	the	the	DET
issue-576	53	23	standardized	standardized	ADJ
issue-576	53	24	form	form	NOUN
issue-576	53	25	and	and	CCONJ
issue-576	53	26	are	be	AUX
issue-576	53	27	predictable	predictable	ADJ
issue-576	53	28	.	.	PUNCT
issue-576	54	1	therefore	therefore	ADV
issue-576	54	2	,	,	PUNCT
issue-576	54	3	external	external	ADJ
issue-576	54	4	control	control	NOUN
issue-576	54	5	in	in	ADP
issue-576	54	6	such	such	ADJ
issue-576	54	7	organizations	organization	NOUN
issue-576	54	8	is	be	AUX
issue-576	54	9	associated	associate	VERB
issue-576	54	10	with	with	ADP
issue-576	54	11	determining	determine	VERB
issue-576	54	12	compliance	compliance	NOUN
issue-576	54	13	with	with	ADP
issue-576	54	14	regulations	regulation	NOUN
issue-576	54	15	,	,	PUNCT
issue-576	54	16	standards	standard	NOUN
issue-576	54	17	,	,	PUNCT
issue-576	54	18	and	and	CCONJ
issue-576	54	19	procedures	procedure	NOUN
issue-576	54	20	.	.	PUNCT
issue-576	55	1	that	that	PRON
issue-576	55	2	is	be	AUX
issue-576	55	3	why	why	SCONJ
issue-576	55	4	the	the	DET
issue-576	55	5	machine	machine	NOUN
issue-576	55	6	bureaucracy	bureaucracy	NOUN
issue-576	55	7	is	be	AUX
issue-576	55	8	associated	associate	VERB
issue-576	55	9	with	with	ADP
issue-576	55	10	external	external	ADJ
issue-576	55	11	compliance	compliance	NOUN
issue-576	55	12	auditing	auditing	NOUN
issue-576	55	13	(	(	PUNCT
issue-576	55	14	mintzberg	mintzberg	PROPN
issue-576	55	15	,	,	PUNCT
issue-576	55	16	1980	1980	NUM
issue-576	55	17	,	,	PUNCT
issue-576	55	18	p.	p.	NOUN
issue-576	55	19	333	333	NUM
issue-576	55	20	)	)	PUNCT
issue-576	55	21	.	.	PUNCT
issue-576	56	1	however	however	ADV
issue-576	56	2	,	,	PUNCT
issue-576	56	3	more	more	ADV
issue-576	56	4	complex	complex	ADJ
issue-576	56	5	organizational	organizational	ADJ
issue-576	56	6	structures	structure	NOUN
issue-576	56	7	require	require	VERB
issue-576	56	8	different	different	ADJ
issue-576	56	9	approaches	approach	NOUN
issue-576	56	10	in	in	ADP
issue-576	56	11	the	the	DET
issue-576	56	12	field	field	NOUN
issue-576	56	13	of	of	ADP
issue-576	56	14	control	control	NOUN
issue-576	56	15	to	to	PART
issue-576	56	16	assess	assess	VERB
issue-576	56	17	not	not	PART
issue-576	56	18	only	only	ADV
issue-576	56	19	compliance	compliance	NOUN
issue-576	56	20	with	with	ADP
issue-576	56	21	regulated	regulated	ADJ
issue-576	56	22	standards	standard	NOUN
issue-576	56	23	but	but	CCONJ
issue-576	56	24	also	also	ADV
issue-576	56	25	to	to	PART
issue-576	56	26	determine	determine	VERB
issue-576	56	27	their	their	PRON
issue-576	56	28	appropriateness	appropriateness	NOUN
issue-576	56	29	,	,	PUNCT
issue-576	56	30	effectiveness	effectiveness	NOUN
issue-576	56	31	,	,	PUNCT
issue-576	56	32	and	and	CCONJ
issue-576	56	33	efficiency	efficiency	NOUN
issue-576	56	34	.	.	PUNCT
issue-576	57	1	the	the	DET
issue-576	57	2	added	add	VERB
issue-576	57	3	complexity	complexity	NOUN
issue-576	57	4	of	of	ADP
issue-576	57	5	organizational	organizational	ADJ
issue-576	57	6	structures	structure	NOUN
issue-576	57	7	and	and	CCONJ
issue-576	57	8	management	management	NOUN
issue-576	57	9	development	development	NOUN
issue-576	57	10	contributed	contribute	VERB
issue-576	57	11	to	to	ADP
issue-576	57	12	a	a	DET
issue-576	57	13	significant	significant	ADJ
issue-576	57	14	spread	spread	NOUN
issue-576	57	15	of	of	ADP
issue-576	57	16	the	the	DET
issue-576	57	17	performance	performance	NOUN
issue-576	57	18	auditing	auditing	NOUN
issue-576	57	19	that	that	PRON
issue-576	57	20	has	have	AUX
issue-576	57	21	been	be	AUX
issue-576	57	22	used	use	VERB
issue-576	57	23	successfully	successfully	ADV
issue-576	57	24	by	by	ADP
issue-576	57	25	countries	country	NOUN
issue-576	57	26	such	such	ADJ
issue-576	57	27	as	as	ADP
issue-576	57	28	canada	canada	PROPN
issue-576	57	29	and	and	CCONJ
issue-576	57	30	sweden	sweden	PROPN
issue-576	57	31	since	since	SCONJ
issue-576	57	32	the	the	DET
issue-576	57	33	late	late	ADJ
issue-576	57	34	50s	50	NOUN
issue-576	57	35	of	of	ADP
issue-576	57	36	the	the	DET
issue-576	57	37	20th	20th	ADJ
issue-576	57	38	century	century	NOUN
issue-576	57	39	.	.	PUNCT
issue-576	58	1	sais	sais	PROPN
issue-576	58	2	began	begin	VERB
issue-576	58	3	to	to	PART
issue-576	58	4	conduct	conduct	VERB
issue-576	58	5	inspections	inspection	NOUN
issue-576	58	6	of	of	ADP
issue-576	58	7	public	public	ADJ
issue-576	58	8	expenditures	expenditure	NOUN
issue-576	58	9	not	not	PART
issue-576	58	10	only	only	ADV
issue-576	58	11	in	in	ADP
issue-576	58	12	respect	respect	NOUN
issue-576	58	13	of	of	ADP
issue-576	58	14	their	their	PRON
issue-576	58	15	compliance	compliance	NOUN
issue-576	58	16	with	with	ADP
issue-576	58	17	the	the	DET
issue-576	58	18	law	law	NOUN
issue-576	58	19	but	but	CCONJ
issue-576	58	20	also	also	ADV
issue-576	58	21	in	in	ADP
issue-576	58	22	the	the	DET
issue-576	58	23	context	context	NOUN
issue-576	58	24	of	of	ADP
issue-576	58	25	social	social	ADJ
issue-576	58	26	benefit	benefit	NOUN
issue-576	58	27	.	.	PUNCT
issue-576	59	1	at	at	ADP
issue-576	59	2	the	the	DET
issue-576	59	3	end	end	NOUN
issue-576	59	4	of	of	ADP
issue-576	59	5	the	the	DET
issue-576	59	6	millennium	millennium	NOUN
issue-576	59	7	,	,	PUNCT
issue-576	59	8	a	a	DET
issue-576	59	9	number	number	NOUN
issue-576	59	10	of	of	ADP
issue-576	59	11	scientific	scientific	ADJ
issue-576	59	12	studies	study	NOUN
issue-576	59	13	appeared	appear	VERB
issue-576	59	14	in	in	ADP
issue-576	59	15	the	the	DET
issue-576	59	16	field	field	NOUN
issue-576	59	17	of	of	ADP
issue-576	59	18	public	public	ADJ
issue-576	59	19	audit	audit	NOUN
issue-576	59	20	transformation	transformation	NOUN
issue-576	59	21	in	in	ADP
issue-576	59	22	the	the	DET
issue-576	59	23	direction	direction	NOUN
issue-576	59	24	of	of	ADP
issue-576	59	25	the	the	DET
issue-576	59	26	performance	performance	NOUN
issue-576	59	27	audit	audit	NOUN
issue-576	59	28	development	development	NOUN
issue-576	59	29	and	and	CCONJ
issue-576	59	30	its	its	PRON
issue-576	59	31	comparison	comparison	NOUN
issue-576	59	32	with	with	ADP
issue-576	59	33	traditional	traditional	ADJ
issue-576	59	34	forms	form	NOUN
issue-576	59	35	of	of	ADP
issue-576	59	36	public	public	ADJ
issue-576	59	37	audit	audit	NOUN
issue-576	59	38	,	,	PUNCT
issue-576	59	39	in	in	ADP
issue-576	59	40	particular	particular	ADJ
issue-576	59	41	with	with	ADP
issue-576	59	42	the	the	DET
issue-576	59	43	compliance	compliance	NOUN
issue-576	59	44	auditing	auditing	NOUN
issue-576	59	45	(	(	PUNCT
issue-576	59	46	funnell	funnell	PROPN
issue-576	59	47	,	,	PUNCT
issue-576	59	48	1994	1994	NUM
issue-576	59	49	;	;	PUNCT
issue-576	59	50	barzelay	barzelay	ADJ
issue-576	59	51	,	,	PUNCT
issue-576	59	52	1997	1997	NUM
issue-576	59	53	;	;	PUNCT
issue-576	59	54	dye	dye	NOUN
issue-576	59	55	and	and	CCONJ
issue-576	59	56	stapenhurst	stapenhurst	ADJ
issue-576	59	57	,	,	PUNCT
issue-576	59	58	1998	1998	NUM
issue-576	59	59	;	;	PUNCT
issue-576	59	60	pollit	pollit	VERB
issue-576	59	61	et	et	PROPN
issue-576	59	62	al	al	PROPN
issue-576	59	63	.	.	PROPN
issue-576	59	64	,	,	PUNCT
issue-576	59	65	1999	1999	NUM
issue-576	59	66	;	;	PUNCT
issue-576	59	67	jones	jones	PROPN
issue-576	59	68	and	and	CCONJ
issue-576	59	69	pendlebury	pendlebury	NOUN
issue-576	59	70	,	,	PUNCT
issue-576	59	71	2000	2000	NUM
issue-576	59	72	;	;	PUNCT
issue-576	59	73	gomes	gome	NOUN
issue-576	59	74	,	,	PUNCT
issue-576	59	75	2001	2001	NUM
issue-576	59	76	and	and	CCONJ
issue-576	59	77	others	other	NOUN
issue-576	59	78	)	)	PUNCT
issue-576	59	79	.	.	PUNCT
issue-576	60	1	studies	study	NOUN
issue-576	60	2	from	from	ADP
issue-576	60	3	canada	canada	PROPN
issue-576	60	4	,	,	PUNCT
issue-576	60	5	sweden	sweden	PROPN
issue-576	60	6	,	,	PUNCT
issue-576	60	7	uk	uk	PROPN
issue-576	60	8	,	,	PUNCT
issue-576	60	9	usa	usa	PROPN
issue-576	60	10	spread	spread	VERB
issue-576	60	11	in	in	ADP
issue-576	60	12	europe	europe	PROPN
issue-576	60	13	,	,	PUNCT
issue-576	60	14	australia	australia	PROPN
issue-576	60	15	,	,	PUNCT
issue-576	60	16	new	new	PROPN
issue-576	60	17	zealand	zealand	PROPN
issue-576	60	18	,	,	PUNCT
issue-576	60	19	asia	asia	PROPN
issue-576	60	20	,	,	PUNCT
issue-576	60	21	and	and	CCONJ
issue-576	60	22	south	south	PROPN
issue-576	60	23	africa	africa	PROPN
issue-576	60	24	.	.	PUNCT
issue-576	61	1	researchers	researcher	NOUN
issue-576	61	2	have	have	AUX
issue-576	61	3	noted	note	VERB
issue-576	61	4	the	the	DET
issue-576	61	5	need	need	NOUN
issue-576	61	6	to	to	PART
issue-576	61	7	develop	develop	VERB
issue-576	61	8	an	an	DET
issue-576	61	9	appropriate	appropriate	ADJ
issue-576	61	10	methodology	methodology	NOUN
issue-576	61	11	baltic	baltic	ADJ
issue-576	61	12	journal	journal	PROPN
issue-576	61	13	of	of	ADP
issue-576	61	14	economic	economic	ADJ
issue-576	61	15	studies	study	NOUN
issue-576	61	16	322	322	NUM
issue-576	61	17	vol	vol	NOUN
issue-576	61	18	.	.	PROPN
issue-576	62	1	4	4	NUM
issue-576	62	2	,	,	PUNCT
issue-576	62	3	no	no	INTJ
issue-576	62	4	.	.	NOUN
issue-576	62	5	5	5	NUM
issue-576	62	6	,	,	PUNCT
issue-576	62	7	2018	2018	NUM
issue-576	62	8	of	of	ADP
issue-576	62	9	assessing	assess	VERB
issue-576	62	10	the	the	DET
issue-576	62	11	performance	performance	NOUN
issue-576	62	12	,	,	PUNCT
issue-576	62	13	which	which	PRON
issue-576	62	14	should	should	AUX
issue-576	62	15	include	include	VERB
issue-576	62	16	an	an	DET
issue-576	62	17	assessment	assessment	NOUN
issue-576	62	18	of	of	ADP
issue-576	62	19	the	the	DET
issue-576	62	20	economy	economy	NOUN
issue-576	62	21	,	,	PUNCT
issue-576	62	22	efficiency	efficiency	NOUN
issue-576	62	23	and	and	CCONJ
issue-576	62	24	effectiveness	effectiveness	NOUN
issue-576	62	25	,	,	PUNCT
issue-576	62	26	develop	develop	VERB
issue-576	62	27	the	the	DET
issue-576	62	28	evaluation	evaluation	NOUN
issue-576	62	29	criteria	criterion	NOUN
issue-576	62	30	,	,	PUNCT
issue-576	62	31	auditing	auditing	NOUN
issue-576	62	32	techniques	technique	NOUN
issue-576	62	33	,	,	PUNCT
issue-576	62	34	consider	consider	VERB
issue-576	62	35	fundamental	fundamental	ADJ
issue-576	62	36	weaknesses	weakness	NOUN
issue-576	62	37	in	in	ADP
issue-576	62	38	the	the	DET
issue-576	62	39	public	public	ADJ
issue-576	62	40	audit	audit	NOUN
issue-576	62	41	function	function	NOUN
issue-576	62	42	(	(	PUNCT
issue-576	62	43	bowerman	bowerman	PROPN
issue-576	62	44	et	et	PROPN
issue-576	62	45	al	al	PROPN
issue-576	62	46	.	.	PROPN
issue-576	62	47	,	,	PUNCT
issue-576	62	48	2003	2003	NUM
issue-576	62	49	;	;	PUNCT
issue-576	62	50	pearson	pearson	PROPN
issue-576	62	51	,	,	PUNCT
issue-576	62	52	2014	2014	NUM
issue-576	62	53	)	)	PUNCT
issue-576	62	54	.	.	PUNCT
issue-576	63	1	at	at	ADP
issue-576	63	2	the	the	DET
issue-576	63	3	same	same	ADJ
issue-576	63	4	time	time	NOUN
issue-576	63	5	,	,	PUNCT
issue-576	63	6	it	it	PRON
issue-576	63	7	should	should	AUX
issue-576	63	8	be	be	AUX
issue-576	63	9	noted	note	VERB
issue-576	63	10	that	that	SCONJ
issue-576	63	11	the	the	DET
issue-576	63	12	compliance	compliance	NOUN
issue-576	63	13	auditing	auditing	NOUN
issue-576	63	14	does	do	AUX
issue-576	63	15	not	not	PART
issue-576	63	16	become	become	VERB
issue-576	63	17	irrelevant	irrelevant	ADJ
issue-576	63	18	and	and	CCONJ
issue-576	63	19	acquires	acquire	VERB
issue-576	63	20	further	further	ADJ
issue-576	63	21	development	development	NOUN
issue-576	63	22	,	,	PUNCT
issue-576	63	23	and	and	CCONJ
issue-576	63	24	the	the	DET
issue-576	63	25	scientists	scientist	NOUN
issue-576	63	26	such	such	ADJ
issue-576	63	27	as	as	ADP
issue-576	63	28	barzelay	barzelay	ADJ
issue-576	63	29	(	(	PUNCT
issue-576	63	30	1997	1997	NUM
issue-576	63	31	)	)	PUNCT
issue-576	63	32	,	,	PUNCT
issue-576	63	33	pollit	pollit	VERB
issue-576	63	34	et	et	PROPN
issue-576	63	35	al	al	PROPN
issue-576	63	36	.	.	PUNCT
issue-576	64	1	(	(	PUNCT
issue-576	64	2	1999	1999	NUM
issue-576	64	3	)	)	PUNCT
issue-576	64	4	,	,	PUNCT
issue-576	64	5	gomes	gome	NOUN
issue-576	64	6	(	(	PUNCT
issue-576	64	7	2001	2001	NUM
issue-576	64	8	)	)	PUNCT
issue-576	64	9	,	,	PUNCT
issue-576	64	10	ruffner	ruffner	NOUN
issue-576	64	11	and	and	CCONJ
issue-576	64	12	sevilla	sevilla	NOUN
issue-576	64	13	(	(	PUNCT
issue-576	64	14	2004	2004	NUM
issue-576	64	15	)	)	PUNCT
issue-576	64	16	,	,	PUNCT
issue-576	64	17	mayne	mayne	NOUN
issue-576	64	18	(	(	PUNCT
issue-576	64	19	2006	2006	NUM
issue-576	64	20	)	)	PUNCT
issue-576	64	21	emphasize	emphasize	VERB
issue-576	64	22	the	the	DET
issue-576	64	23	necessity	necessity	NOUN
issue-576	64	24	and	and	CCONJ
issue-576	64	25	importance	importance	NOUN
issue-576	64	26	of	of	ADP
issue-576	64	27	its	its	PRON
issue-576	64	28	conducting	conducting	NOUN
issue-576	64	29	.	.	PUNCT
issue-576	65	1	also	also	ADV
issue-576	65	2	,	,	PUNCT
issue-576	65	3	the	the	DET
issue-576	65	4	compliance	compliance	NOUN
issue-576	65	5	auditing	auditing	NOUN
issue-576	65	6	continues	continue	VERB
issue-576	65	7	to	to	PART
issue-576	65	8	be	be	AUX
issue-576	65	9	instrumental	instrumental	ADJ
issue-576	65	10	in	in	ADP
issue-576	65	11	sais	sais	PROPN
issue-576	65	12	endowed	endow	VERB
issue-576	65	13	with	with	ADP
issue-576	65	14	their	their	PRON
issue-576	65	15	own	own	ADJ
issue-576	65	16	jurisdiction	jurisdiction	NOUN
issue-576	65	17	,	,	PUNCT
issue-576	65	18	to	to	PART
issue-576	65	19	support	support	VERB
issue-576	65	20	decisions	decision	NOUN
issue-576	65	21	with	with	ADP
issue-576	65	22	relevant	relevant	ADJ
issue-576	65	23	evidence	evidence	NOUN
issue-576	65	24	(	(	PUNCT
issue-576	65	25	reichbornkjennerud	reichbornkjennerud	NOUN
issue-576	65	26	,	,	PUNCT
issue-576	65	27	2013	2013	NUM
issue-576	65	28	)	)	PUNCT
issue-576	65	29	.	.	PUNCT
issue-576	66	1	gomes	gome	NOUN
issue-576	66	2	(	(	PUNCT
issue-576	66	3	2001	2001	NUM
issue-576	66	4	)	)	PUNCT
issue-576	66	5	emphasizes	emphasize	VERB
issue-576	66	6	the	the	DET
issue-576	66	7	effectiveness	effectiveness	NOUN
issue-576	66	8	of	of	ADP
issue-576	66	9	compliance	compliance	NOUN
issue-576	66	10	auditing	auditing	NOUN
issue-576	66	11	to	to	PART
issue-576	66	12	evaluate	evaluate	VERB
issue-576	66	13	the	the	DET
issue-576	66	14	internal	internal	ADJ
issue-576	66	15	performance	performance	NOUN
issue-576	66	16	of	of	ADP
issue-576	66	17	the	the	DET
issue-576	66	18	organization	organization	NOUN
issue-576	66	19	and	and	CCONJ
issue-576	66	20	its	its	PRON
issue-576	66	21	goal	goal	NOUN
issue-576	66	22	achieving	achieve	VERB
issue-576	66	23	.	.	PUNCT
issue-576	67	1	this	this	DET
issue-576	67	2	idea	idea	NOUN
issue-576	67	3	was	be	AUX
issue-576	67	4	widely	widely	ADV
issue-576	67	5	applied	apply	VERB
issue-576	67	6	in	in	ADP
issue-576	67	7	practice	practice	NOUN
issue-576	67	8	,	,	PUNCT
issue-576	67	9	especially	especially	ADV
issue-576	67	10	with	with	ADP
issue-576	67	11	the	the	DET
issue-576	67	12	development	development	NOUN
issue-576	67	13	of	of	ADP
issue-576	67	14	the	the	DET
issue-576	67	15	institute	institute	NOUN
issue-576	67	16	of	of	ADP
issue-576	67	17	internal	internal	ADJ
issue-576	67	18	audit	audit	NOUN
issue-576	67	19	.	.	PUNCT
issue-576	68	1	in	in	ADP
issue-576	68	2	addition	addition	NOUN
issue-576	68	3	,	,	PUNCT
issue-576	68	4	adopted	adopt	VERB
issue-576	68	5	in	in	ADP
issue-576	68	6	the	the	DET
issue-576	68	7	united	united	PROPN
issue-576	68	8	states	states	PROPN
issue-576	68	9	in	in	ADP
issue-576	68	10	2002	2002	NUM
issue-576	68	11	the	the	DET
issue-576	68	12	sarbanes‐oxley	sarbanes‐oxley	ADJ
issue-576	68	13	act	act	NOUN
issue-576	68	14	and	and	CCONJ
issue-576	68	15	similar	similar	ADJ
issue-576	68	16	laws	law	NOUN
issue-576	68	17	in	in	ADP
issue-576	68	18	other	other	ADJ
issue-576	68	19	countries	country	NOUN
issue-576	68	20	increased	increase	VERB
issue-576	68	21	the	the	DET
issue-576	68	22	development	development	NOUN
issue-576	68	23	of	of	ADP
issue-576	68	24	internal	internal	ADJ
issue-576	68	25	control	control	NOUN
issue-576	68	26	systems	system	NOUN
issue-576	68	27	in	in	ADP
issue-576	68	28	organizations	organization	NOUN
issue-576	68	29	(	(	PUNCT
issue-576	68	30	hua‐wei	hua‐wei	NOUN
issue-576	68	31	,	,	PUNCT
issue-576	68	32	2009	2009	NUM
issue-576	68	33	)	)	PUNCT
issue-576	68	34	and	and	CCONJ
issue-576	68	35	has	have	AUX
issue-576	68	36	become	become	VERB
issue-576	68	37	a	a	DET
issue-576	68	38	powerful	powerful	ADJ
issue-576	68	39	impetus	impetus	NOUN
issue-576	68	40	to	to	PART
issue-576	68	41	research	research	VERB
issue-576	68	42	in	in	ADP
issue-576	68	43	this	this	DET
issue-576	68	44	area	area	NOUN
issue-576	68	45	(	(	PUNCT
issue-576	68	46	lenz	lenz	PROPN
issue-576	68	47	and	and	CCONJ
issue-576	68	48	hahn	hahn	PROPN
issue-576	68	49	,	,	PUNCT
issue-576	68	50	2015	2015	NUM
issue-576	68	51	)	)	PUNCT
issue-576	68	52	.	.	PUNCT
issue-576	69	1	this	this	DET
issue-576	69	2	legislation	legislation	NOUN
issue-576	69	3	had	have	VERB
issue-576	69	4	an	an	DET
issue-576	69	5	effect	effect	NOUN
issue-576	69	6	both	both	CCONJ
issue-576	69	7	on	on	ADP
issue-576	69	8	the	the	DET
issue-576	69	9	private	private	ADJ
issue-576	69	10	sector	sector	NOUN
issue-576	69	11	and	and	CCONJ
issue-576	69	12	public	public	ADJ
issue-576	69	13	institutions	institution	NOUN
issue-576	69	14	and	and	CCONJ
issue-576	69	15	organizations	organization	NOUN
issue-576	69	16	.	.	PUNCT
issue-576	70	1	today	today	NOUN
issue-576	70	2	,	,	PUNCT
issue-576	70	3	the	the	DET
issue-576	70	4	internal	internal	ADJ
issue-576	70	5	compliance	compliance	NOUN
issue-576	70	6	auditing	auditing	NOUN
issue-576	70	7	in	in	ADP
issue-576	70	8	the	the	DET
issue-576	70	9	public	public	ADJ
issue-576	70	10	sector	sector	NOUN
issue-576	70	11	is	be	AUX
issue-576	70	12	aimed	aim	VERB
issue-576	70	13	at	at	ADP
issue-576	70	14	the	the	DET
issue-576	70	15	anti	anti	ADJ
issue-576	70	16	-	-	ADJ
issue-576	70	17	money	money	ADJ
issue-576	70	18	laundering	laundering	NOUN
issue-576	70	19	procedures	procedure	NOUN
issue-576	70	20	and	and	CCONJ
issue-576	70	21	financing	financing	NOUN
issue-576	70	22	of	of	ADP
issue-576	70	23	terrorism	terrorism	NOUN
issue-576	70	24	prevention	prevention	NOUN
issue-576	70	25	,	,	PUNCT
issue-576	70	26	conflicts	conflict	NOUN
issue-576	70	27	of	of	ADP
issue-576	70	28	interests	interest	NOUN
issue-576	70	29	,	,	PUNCT
issue-576	70	30	developing	develop	VERB
issue-576	70	31	the	the	DET
issue-576	70	32	policies	policy	NOUN
issue-576	70	33	and	and	CCONJ
issue-576	70	34	procedures	procedure	NOUN
issue-576	70	35	aimed	aim	VERB
issue-576	70	36	at	at	ADP
issue-576	70	37	the	the	DET
issue-576	70	38	compliance	compliance	NOUN
issue-576	70	39	of	of	ADP
issue-576	70	40	the	the	DET
issue-576	70	41	organization	organization	NOUN
issue-576	70	42	’s	’s	PART
issue-576	70	43	activities	activity	NOUN
issue-576	70	44	with	with	ADP
issue-576	70	45	current	current	ADJ
issue-576	70	46	legislation	legislation	NOUN
issue-576	70	47	,	,	PUNCT
issue-576	70	48	information	information	NOUN
issue-576	70	49	flows	flow	VERB
issue-576	70	50	protection	protection	NOUN
issue-576	70	51	,	,	PUNCT
issue-576	70	52	fraud	fraud	NOUN
issue-576	70	53	and	and	CCONJ
issue-576	70	54	corruption	corruption	NOUN
issue-576	70	55	control	control	NOUN
issue-576	70	56	,	,	PUNCT
issue-576	70	57	etc	etc	X
issue-576	70	58	.	.	X
issue-576	71	1	in	in	ADP
issue-576	71	2	addition	addition	NOUN
issue-576	71	3	,	,	PUNCT
issue-576	71	4	the	the	DET
issue-576	71	5	international	international	ADJ
issue-576	71	6	standards	standard	NOUN
issue-576	71	7	,	,	PUNCT
issue-576	71	8	approved	approve	VERB
issue-576	71	9	by	by	ADP
issue-576	71	10	the	the	DET
issue-576	71	11	institute	institute	PROPN
issue-576	71	12	of	of	ADP
issue-576	71	13	internal	internal	ADJ
issue-576	71	14	auditors	auditor	NOUN
issue-576	71	15	(	(	PUNCT
issue-576	71	16	iia	iia	PROPN
issue-576	71	17	)	)	PUNCT
issue-576	71	18	and	and	CCONJ
issue-576	71	19	committee	committee	NOUN
issue-576	71	20	of	of	ADP
issue-576	71	21	sponsoring	sponsor	VERB
issue-576	71	22	organizations	organization	NOUN
issue-576	71	23	of	of	ADP
issue-576	71	24	the	the	DET
issue-576	71	25	treadway	treadway	PROPN
issue-576	71	26	commission	commission	PROPN
issue-576	71	27	(	(	PUNCT
issue-576	71	28	coso	coso	NOUN
issue-576	71	29	)	)	PUNCT
issue-576	71	30	,	,	PUNCT
issue-576	71	31	contribute	contribute	VERB
issue-576	71	32	to	to	ADP
issue-576	71	33	further	further	ADJ
issue-576	71	34	interrelation	interrelation	NOUN
issue-576	71	35	and	and	CCONJ
issue-576	71	36	development	development	NOUN
issue-576	71	37	of	of	ADP
issue-576	71	38	internal	internal	ADJ
issue-576	71	39	and	and	CCONJ
issue-576	71	40	external	external	ADJ
issue-576	71	41	public	public	ADJ
issue-576	71	42	compliance	compliance	NOUN
issue-576	71	43	audit	audit	NOUN
issue-576	71	44	,	,	PUNCT
issue-576	71	45	and	and	CCONJ
issue-576	71	46	securing	secure	VERB
issue-576	71	47	the	the	DET
issue-576	71	48	public	public	ADJ
issue-576	71	49	compliance	compliance	NOUN
issue-576	71	50	auditing	auditing	NOUN
issue-576	71	51	in	in	ADP
issue-576	71	52	the	the	DET
issue-576	71	53	issais	issais	NOUN
issue-576	71	54	confirms	confirm	VERB
issue-576	71	55	its	its	PRON
issue-576	71	56	importance	importance	NOUN
issue-576	71	57	and	and	CCONJ
issue-576	71	58	causes	cause	VERB
issue-576	71	59	the	the	DET
issue-576	71	60	necessity	necessity	NOUN
issue-576	71	61	to	to	PART
issue-576	71	62	make	make	VERB
issue-576	71	63	further	further	ADJ
issue-576	71	64	investigations	investigation	NOUN
issue-576	71	65	in	in	ADP
issue-576	71	66	the	the	DET
issue-576	71	67	area	area	NOUN
issue-576	71	68	.	.	PUNCT
issue-576	72	1	despite	despite	SCONJ
issue-576	72	2	the	the	DET
issue-576	72	3	long	long	ADJ
issue-576	72	4	developmental	developmental	ADJ
issue-576	72	5	history	history	NOUN
issue-576	72	6	,	,	PUNCT
issue-576	72	7	in	in	ADP
issue-576	72	8	the	the	DET
issue-576	72	9	last	last	ADJ
issue-576	72	10	200	200	NUM
issue-576	72	11	years	year	NOUN
issue-576	72	12	,	,	PUNCT
issue-576	72	13	the	the	DET
issue-576	72	14	conception	conception	NOUN
issue-576	72	15	of	of	ADP
issue-576	72	16	the	the	DET
issue-576	72	17	compliance	compliance	NOUN
issue-576	72	18	auditing	auditing	NOUN
issue-576	72	19	has	have	AUX
issue-576	72	20	not	not	PART
issue-576	72	21	changed	change	VERB
issue-576	72	22	substantially	substantially	ADV
issue-576	72	23	.	.	PUNCT
issue-576	73	1	thus	thus	ADV
issue-576	73	2	,	,	PUNCT
issue-576	73	3	o’regan	o’regan	PROPN
issue-576	73	4	(	(	PUNCT
issue-576	73	5	2004	2004	NUM
issue-576	73	6	)	)	PUNCT
issue-576	73	7	defines	define	VERB
issue-576	73	8	compliance	compliance	NOUN
issue-576	73	9	auditing	auditing	NOUN
issue-576	73	10	as	as	SCONJ
issue-576	73	11	follows	follow	VERB
issue-576	73	12	:	:	PUNCT
issue-576	73	13	“	"	PUNCT
issue-576	73	14	compliance	compliance	NOUN
issue-576	73	15	audit	audit	NOUN
issue-576	73	16	–	–	PUNCT
issue-576	73	17	an	an	DET
issue-576	73	18	audit	audit	NOUN
issue-576	73	19	of	of	ADP
issue-576	73	20	compliance	compliance	NOUN
issue-576	73	21	with	with	ADP
issue-576	73	22	external	external	ADJ
issue-576	73	23	regulations	regulation	NOUN
issue-576	73	24	or	or	CCONJ
issue-576	73	25	internal	internal	ADJ
issue-576	73	26	control	control	NOUN
issue-576	73	27	procedures	procedure	NOUN
issue-576	73	28	”	"	PUNCT
issue-576	73	29	.	.	PUNCT
issue-576	74	1	however	however	ADV
issue-576	74	2	,	,	PUNCT
issue-576	74	3	he	he	PRON
issue-576	74	4	emphasises	emphasise	VERB
issue-576	74	5	that	that	SCONJ
issue-576	74	6	“	"	PUNCT
issue-576	74	7	…	…	PUNCT
issue-576	74	8	the	the	DET
issue-576	74	9	verification	verification	NOUN
issue-576	74	10	of	of	ADP
issue-576	74	11	compliance	compliance	NOUN
issue-576	74	12	with	with	ADP
issue-576	74	13	external	external	ADJ
issue-576	74	14	or	or	CCONJ
issue-576	74	15	internal	internal	ADJ
issue-576	74	16	requirements	requirement	NOUN
issue-576	74	17	…	…	PUNCT
issue-576	74	18	”	"	PUNCT
issue-576	74	19	is	be	AUX
issue-576	74	20	the	the	DET
issue-576	74	21	primary	primary	ADJ
issue-576	74	22	goal	goal	NOUN
issue-576	74	23	of	of	ADP
issue-576	74	24	the	the	DET
issue-576	74	25	compliance	compliance	NOUN
issue-576	74	26	auditing	auditing	NOUN
issue-576	74	27	(	(	PUNCT
issue-576	74	28	o’regan	o’regan	PROPN
issue-576	74	29	,	,	PUNCT
issue-576	74	30	2004	2004	NUM
issue-576	74	31	,	,	PUNCT
issue-576	74	32	p.	p.	NOUN
issue-576	74	33	70	70	NUM
issue-576	74	34	)	)	PUNCT
issue-576	74	35	.	.	PUNCT
issue-576	75	1	arens	arens	PROPN
issue-576	75	2	et	et	PROPN
issue-576	75	3	al	al	PROPN
issue-576	75	4	.	.	PROPN
issue-576	76	1	(	(	PUNCT
issue-576	76	2	2012	2012	NUM
issue-576	76	3	,	,	PUNCT
issue-576	76	4	p.	p.	NOUN
issue-576	76	5	14	14	NUM
issue-576	76	6	)	)	PUNCT
issue-576	76	7	offer	offer	VERB
issue-576	76	8	the	the	DET
issue-576	76	9	similar	similar	ADJ
issue-576	76	10	definition	definition	NOUN
issue-576	76	11	:	:	PUNCT
issue-576	76	12	“	"	PUNCT
issue-576	76	13	a	a	DET
issue-576	76	14	compliance	compliance	NOUN
issue-576	76	15	audit	audit	NOUN
issue-576	76	16	is	be	AUX
issue-576	76	17	conducted	conduct	VERB
issue-576	76	18	to	to	PART
issue-576	76	19	determine	determine	VERB
issue-576	76	20	whether	whether	SCONJ
issue-576	76	21	the	the	DET
issue-576	76	22	auditee	auditee	NOUN
issue-576	76	23	is	be	AUX
issue-576	76	24	following	follow	VERB
issue-576	76	25	specific	specific	ADJ
issue-576	76	26	procedures	procedure	NOUN
issue-576	76	27	,	,	PUNCT
issue-576	76	28	rules	rule	NOUN
issue-576	76	29	,	,	PUNCT
issue-576	76	30	or	or	CCONJ
issue-576	76	31	regulations	regulation	NOUN
issue-576	76	32	set	set	VERB
issue-576	76	33	by	by	ADP
issue-576	76	34	some	some	DET
issue-576	76	35	higher	high	ADJ
issue-576	76	36	authority	authority	NOUN
issue-576	76	37	”	"	PUNCT
issue-576	76	38	.	.	PUNCT
issue-576	77	1	the	the	DET
issue-576	77	2	authors	author	NOUN
issue-576	77	3	also	also	ADV
issue-576	77	4	point	point	VERB
issue-576	77	5	out	out	ADP
issue-576	77	6	that	that	SCONJ
issue-576	77	7	governmental	governmental	ADJ
issue-576	77	8	units	unit	NOUN
issue-576	77	9	due	due	ADJ
issue-576	77	10	to	to	ADP
issue-576	77	11	substantial	substantial	ADJ
issue-576	77	12	regulatory	regulatory	ADJ
issue-576	77	13	control	control	NOUN
issue-576	77	14	require	require	VERB
issue-576	77	15	the	the	DET
issue-576	77	16	compliance	compliance	NOUN
issue-576	77	17	audit	audit	NOUN
issue-576	77	18	conducting	conduct	VERB
issue-576	77	19	.	.	PUNCT
issue-576	78	1	it	it	PRON
issue-576	78	2	should	should	AUX
issue-576	78	3	also	also	ADV
issue-576	78	4	be	be	AUX
issue-576	78	5	noted	note	VERB
issue-576	78	6	that	that	SCONJ
issue-576	78	7	in	in	ADP
issue-576	78	8	the	the	DET
issue-576	78	9	international	international	ADJ
issue-576	78	10	practice	practice	NOUN
issue-576	78	11	,	,	PUNCT
issue-576	78	12	the	the	DET
issue-576	78	13	public	public	ADJ
issue-576	78	14	compliance	compliance	NOUN
issue-576	78	15	auditing	auditing	NOUN
issue-576	78	16	is	be	AUX
issue-576	78	17	performed	perform	VERB
issue-576	78	18	both	both	PRON
issue-576	78	19	by	by	ADP
issue-576	78	20	that	that	DET
issue-576	78	21	name	name	NOUN
issue-576	78	22	and	and	CCONJ
issue-576	78	23	as	as	ADP
issue-576	78	24	the	the	DET
issue-576	78	25	“	"	PUNCT
issue-576	78	26	regularity	regularity	NOUN
issue-576	78	27	audit	audit	NOUN
issue-576	78	28	”	"	PUNCT
issue-576	78	29	.	.	PUNCT
issue-576	79	1	in	in	ADP
issue-576	79	2	some	some	DET
issue-576	79	3	countries	country	NOUN
issue-576	79	4	,	,	PUNCT
issue-576	79	5	such	such	ADJ
issue-576	79	6	as	as	ADP
issue-576	79	7	in	in	ADP
issue-576	79	8	the	the	DET
issue-576	79	9	federal	federal	PROPN
issue-576	79	10	republic	republic	PROPN
issue-576	79	11	of	of	ADP
issue-576	79	12	germany	germany	PROPN
issue-576	79	13	,	,	PUNCT
issue-576	79	14	these	these	DET
issue-576	79	15	names	name	NOUN
issue-576	79	16	are	be	AUX
issue-576	79	17	used	use	VERB
issue-576	79	18	in	in	ADP
issue-576	79	19	parallel	parallel	NOUN
issue-576	79	20	.	.	PUNCT
issue-576	80	1	along	along	ADP
issue-576	80	2	with	with	ADP
issue-576	80	3	this	this	PRON
issue-576	80	4	,	,	PUNCT
issue-576	80	5	different	different	ADJ
issue-576	80	6	sais	sais	NOUN
issue-576	80	7	perceived	perceive	VERB
issue-576	80	8	the	the	DET
issue-576	80	9	essence	essence	NOUN
issue-576	80	10	of	of	ADP
issue-576	80	11	the	the	DET
issue-576	80	12	public	public	ADJ
issue-576	80	13	compliance	compliance	NOUN
issue-576	80	14	auditing	auditing	NOUN
issue-576	80	15	as	as	ADP
issue-576	80	16	virtually	virtually	ADV
issue-576	80	17	the	the	DET
issue-576	80	18	same	same	ADJ
issue-576	80	19	and	and	CCONJ
issue-576	80	20	cover	cover	VERB
issue-576	80	21	their	their	PRON
issue-576	80	22	contents	content	NOUN
issue-576	80	23	on	on	ADP
issue-576	80	24	their	their	PRON
issue-576	80	25	own	own	ADJ
issue-576	80	26	public	public	ADJ
issue-576	80	27	resources	resource	NOUN
issue-576	80	28	,	,	PUNCT
issue-576	80	29	in	in	ADP
issue-576	80	30	particular	particular	ADJ
issue-576	80	31	:	:	PUNCT
issue-576	80	32	“	"	PUNCT
issue-576	80	33	…	…	PUNCT
issue-576	80	34	the	the	DET
issue-576	80	35	essence	essence	NOUN
issue-576	80	36	of	of	ADP
issue-576	80	37	"	"	PUNCT
issue-576	80	38	compliance	compliance	NOUN
issue-576	80	39	audit	audit	NOUN
issue-576	80	40	"	"	PUNCT
issue-576	80	41	is	be	AUX
issue-576	80	42	in	in	ADP
issue-576	80	43	assessing	assess	VERB
issue-576	80	44	the	the	DET
issue-576	80	45	extent	extent	NOUN
issue-576	80	46	to	to	PART
issue-576	80	47	which	which	PRON
issue-576	80	48	laws	law	NOUN
issue-576	80	49	and	and	CCONJ
issue-576	80	50	regulations	regulation	NOUN
issue-576	80	51	(	(	PUNCT
issue-576	80	52	authorities	authority	NOUN
issue-576	80	53	)	)	PUNCT
issue-576	80	54	have	have	AUX
issue-576	80	55	been	be	AUX
issue-576	80	56	respected	respect	VERB
issue-576	80	57	”	"	PUNCT
issue-576	80	58	(	(	PUNCT
issue-576	80	59	supreme	supreme	ADJ
issue-576	80	60	audit	audit	NOUN
issue-576	80	61	institution	institution	NOUN
issue-576	80	62	of	of	ADP
issue-576	80	63	india	india	PROPN
issue-576	80	64	,	,	PUNCT
issue-576	80	65	2013	2013	NUM
issue-576	80	66	)	)	PUNCT
issue-576	80	67	;	;	PUNCT
issue-576	80	68	“	"	PUNCT
issue-576	80	69	…	…	PUNCT
issue-576	80	70	compliance	compliance	NOUN
issue-576	80	71	audits	audits	NOUN
issue-576	80	72	are	be	AUX
issue-576	80	73	aimed	aim	VERB
issue-576	80	74	at	at	ADP
issue-576	80	75	checking	check	VERB
issue-576	80	76	the	the	DET
issue-576	80	77	compliance	compliance	NOUN
issue-576	80	78	of	of	ADP
issue-576	80	79	the	the	DET
issue-576	80	80	relevant	relevant	ADJ
issue-576	80	81	transactions	transaction	NOUN
issue-576	80	82	with	with	ADP
issue-576	80	83	the	the	DET
issue-576	80	84	compliance	compliance	NOUN
issue-576	80	85	requirements	requirement	NOUN
issue-576	80	86	set	set	VERB
issue-576	80	87	forth	forth	ADP
issue-576	80	88	in	in	ADP
issue-576	80	89	legislation	legislation	NOUN
issue-576	80	90	and	and	CCONJ
issue-576	80	91	making	make	VERB
issue-576	80	92	recommendations	recommendation	NOUN
issue-576	80	93	in	in	ADP
issue-576	80	94	order	order	NOUN
issue-576	80	95	to	to	PART
issue-576	80	96	improve	improve	VERB
issue-576	80	97	the	the	DET
issue-576	80	98	functionality	functionality	NOUN
issue-576	80	99	of	of	ADP
issue-576	80	100	the	the	DET
issue-576	80	101	internal	internal	ADJ
issue-576	80	102	control	control	NOUN
issue-576	80	103	system	system	NOUN
issue-576	80	104	”	"	PUNCT
issue-576	80	105	(	(	PUNCT
issue-576	80	106	national	national	ADJ
issue-576	80	107	audit	audit	NOUN
issue-576	80	108	office	office	NOUN
issue-576	80	109	of	of	ADP
issue-576	80	110	estonia	estonia	PROPN
issue-576	80	111	,	,	PUNCT
issue-576	80	112	2014	2014	NUM
issue-576	80	113	)	)	PUNCT
issue-576	80	114	;	;	PUNCT
issue-576	80	115	“	"	PUNCT
issue-576	80	116	…	…	PUNCT
issue-576	80	117	the	the	DET
issue-576	80	118	objective	objective	NOUN
issue-576	80	119	of	of	ADP
issue-576	80	120	a	a	DET
issue-576	80	121	compliance	compliance	NOUN
issue-576	80	122	audit	audit	NOUN
issue-576	80	123	is	be	AUX
issue-576	80	124	to	to	PART
issue-576	80	125	examine	examine	VERB
issue-576	80	126	whether	whether	SCONJ
issue-576	80	127	legislation	legislation	NOUN
issue-576	80	128	,	,	PUNCT
issue-576	80	129	lower	low	ADJ
issue-576	80	130	-	-	PUNCT
issue-576	80	131	level	level	NOUN
issue-576	80	132	regulations	regulation	NOUN
issue-576	80	133	and	and	CCONJ
issue-576	80	134	guidelines	guideline	NOUN
issue-576	80	135	issued	issue	VERB
issue-576	80	136	by	by	ADP
issue-576	80	137	authorities	authority	NOUN
issue-576	80	138	have	have	AUX
issue-576	80	139	been	be	AUX
issue-576	80	140	complied	comply	VERB
issue-576	80	141	with	with	ADP
issue-576	80	142	in	in	ADP
issue-576	80	143	an	an	DET
issue-576	80	144	area	area	NOUN
issue-576	80	145	that	that	PRON
issue-576	80	146	falls	fall	VERB
issue-576	80	147	within	within	ADP
issue-576	80	148	the	the	DET
issue-576	80	149	national	national	ADJ
issue-576	80	150	audit	audit	PROPN
issue-576	80	151	office	office	NOUN
issue-576	80	152	’s	’s	PART
issue-576	80	153	mandate	mandate	NOUN
issue-576	80	154	.	.	PUNCT
issue-576	81	1	compliance	compliance	NOUN
issue-576	81	2	audit	audit	NOUN
issue-576	81	3	also	also	ADV
issue-576	81	4	strives	strive	VERB
issue-576	81	5	to	to	PART
issue-576	81	6	determine	determine	VERB
issue-576	81	7	whether	whether	SCONJ
issue-576	81	8	activities	activity	NOUN
issue-576	81	9	have	have	AUX
issue-576	81	10	been	be	AUX
issue-576	81	11	arranged	arrange	VERB
issue-576	81	12	in	in	ADP
issue-576	81	13	accordance	accordance	NOUN
issue-576	81	14	with	with	ADP
issue-576	81	15	the	the	DET
issue-576	81	16	budget	budget	NOUN
issue-576	81	17	,	,	PUNCT
issue-576	81	18	the	the	DET
issue-576	81	19	principles	principle	NOUN
issue-576	81	20	of	of	ADP
issue-576	81	21	good	good	ADJ
issue-576	81	22	administration	administration	NOUN
issue-576	81	23	,	,	PUNCT
issue-576	81	24	policies	policy	NOUN
issue-576	81	25	(	(	PUNCT
issue-576	81	26	objectives	objective	NOUN
issue-576	81	27	)	)	PUNCT
issue-576	81	28	and	and	CCONJ
issue-576	81	29	financial	financial	ADJ
issue-576	81	30	or	or	CCONJ
issue-576	81	31	agreement	agreement	NOUN
issue-576	81	32	conditions	condition	NOUN
issue-576	81	33	”	"	PUNCT
issue-576	81	34	(	(	PUNCT
issue-576	81	35	national	national	ADJ
issue-576	81	36	audit	audit	NOUN
issue-576	81	37	office	office	NOUN
issue-576	81	38	of	of	ADP
issue-576	81	39	finland	finland	PROPN
issue-576	81	40	,	,	PUNCT
issue-576	81	41	2016	2016	NUM
issue-576	81	42	)	)	PUNCT
issue-576	81	43	;	;	PUNCT
issue-576	81	44	“	"	PUNCT
issue-576	81	45	…	…	PUNCT
issue-576	81	46	compliance	compliance	NOUN
issue-576	81	47	audit	audit	NOUN
issue-576	81	48	shall	shall	AUX
issue-576	81	49	mean	mean	VERB
issue-576	81	50	the	the	DET
issue-576	81	51	review	review	NOUN
issue-576	81	52	of	of	ADP
issue-576	81	53	the	the	DET
issue-576	81	54	financial	financial	ADJ
issue-576	81	55	management	management	NOUN
issue-576	81	56	and	and	CCONJ
issue-576	81	57	control	control	NOUN
issue-576	81	58	systems	system	NOUN
issue-576	81	59	,	,	PUNCT
issue-576	81	60	including	include	VERB
issue-576	81	61	internal	internal	ADJ
issue-576	81	62	audit	audit	NOUN
issue-576	81	63	,	,	PUNCT
issue-576	81	64	and	and	CCONJ
issue-576	81	65	managerial	managerial	ADJ
issue-576	81	66	decisions	decision	NOUN
issue-576	81	67	relating	relate	VERB
issue-576	81	68	to	to	ADP
issue-576	81	69	the	the	DET
issue-576	81	70	organisation	organisation	NOUN
issue-576	81	71	,	,	PUNCT
issue-576	81	72	planning	planning	NOUN
issue-576	81	73	,	,	PUNCT
issue-576	81	74	management	management	NOUN
issue-576	81	75	,	,	PUNCT
issue-576	81	76	reporting	reporting	NOUN
issue-576	81	77	and	and	CCONJ
issue-576	81	78	control	control	NOUN
issue-576	81	79	of	of	ADP
issue-576	81	80	budgetary	budgetary	ADJ
issue-576	81	81	and	and	CCONJ
issue-576	81	82	other	other	ADJ
issue-576	81	83	public	public	ADJ
issue-576	81	84	resources	resource	NOUN
issue-576	81	85	and	and	CCONJ
issue-576	81	86	activities	activity	NOUN
issue-576	81	87	within	within	ADP
issue-576	81	88	the	the	DET
issue-576	81	89	audited	audited	ADJ
issue-576	81	90	organisation	organisation	NOUN
issue-576	81	91	in	in	ADP
issue-576	81	92	respect	respect	NOUN
issue-576	81	93	of	of	ADP
issue-576	81	94	its	its	PRON
issue-576	81	95	adherence	adherence	NOUN
issue-576	81	96	to	to	ADP
issue-576	81	97	requirements	requirement	NOUN
issue-576	81	98	set	set	VERB
issue-576	81	99	out	out	ADP
issue-576	81	100	in	in	ADP
issue-576	81	101	statutory	statutory	ADJ
issue-576	81	102	instruments	instrument	NOUN
issue-576	81	103	,	,	PUNCT
issue-576	81	104	internal	internal	ADJ
issue-576	81	105	instruments	instrument	NOUN
issue-576	81	106	and	and	CCONJ
issue-576	81	107	agreements	agreement	NOUN
issue-576	81	108	”	"	PUNCT
issue-576	81	109	(	(	PUNCT
issue-576	81	110	bulgarian	bulgarian	ADJ
issue-576	81	111	national	national	ADJ
issue-576	81	112	audit	audit	NOUN
issue-576	81	113	office	office	NOUN
issue-576	81	114	,	,	PUNCT
issue-576	81	115	2017	2017	NUM
issue-576	81	116	)	)	PUNCT
issue-576	81	117	;	;	PUNCT
issue-576	81	118	“	"	PUNCT
issue-576	81	119	…	…	PUNCT
issue-576	81	120	the	the	DET
issue-576	81	121	aim	aim	NOUN
issue-576	81	122	of	of	ADP
issue-576	81	123	a	a	DET
issue-576	81	124	regulatory	regulatory	ADJ
issue-576	81	125	audit	audit	NOUN
issue-576	81	126	is	be	AUX
issue-576	81	127	to	to	PART
issue-576	81	128	obtain	obtain	VERB
issue-576	81	129	assurance	assurance	NOUN
issue-576	81	130	as	as	ADP
issue-576	81	131	to	to	ADP
issue-576	81	132	whether	whether	SCONJ
issue-576	81	133	:	:	PUNCT
issue-576	81	134	transactions	transaction	NOUN
issue-576	81	135	and	and	CCONJ
issue-576	81	136	operations	operation	NOUN
issue-576	81	137	of	of	ADP
issue-576	81	138	the	the	DET
issue-576	81	139	audited	audit	VERB
issue-576	81	140	entity	entity	NOUN
issue-576	81	141	comply	comply	VERB
issue-576	81	142	with	with	ADP
issue-576	81	143	the	the	DET
issue-576	81	144	requirements	requirement	NOUN
issue-576	81	145	of	of	ADP
issue-576	81	146	laws	law	NOUN
issue-576	81	147	and	and	CCONJ
issue-576	81	148	regulations	regulation	NOUN
issue-576	81	149	;	;	PUNCT
issue-576	81	150	the	the	DET
issue-576	81	151	design	design	NOUN
issue-576	81	152	and	and	CCONJ
issue-576	81	153	application	application	NOUN
issue-576	81	154	of	of	ADP
issue-576	81	155	the	the	DET
issue-576	81	156	laws	law	NOUN
issue-576	81	157	and	and	CCONJ
issue-576	81	158	regulations	regulation	NOUN
issue-576	81	159	ensure	ensure	VERB
issue-576	81	160	transparency	transparency	NOUN
issue-576	81	161	of	of	ADP
issue-576	81	162	the	the	DET
issue-576	81	163	system	system	NOUN
issue-576	81	164	.	.	PUNCT
issue-576	82	1	the	the	DET
issue-576	82	2	regulatory	regulatory	ADJ
issue-576	82	3	audit	audit	NOUN
issue-576	82	4	includes	include	VERB
issue-576	82	5	a	a	DET
issue-576	82	6	review	review	NOUN
issue-576	82	7	of	of	ADP
issue-576	82	8	compliance	compliance	NOUN
issue-576	82	9	of	of	ADP
issue-576	82	10	transactions	transaction	NOUN
issue-576	82	11	and	and	CCONJ
issue-576	82	12	operations	operation	NOUN
issue-576	82	13	of	of	ADP
issue-576	82	14	the	the	DET
issue-576	82	15	audited	audit	VERB
issue-576	82	16	entity	entity	NOUN
issue-576	82	17	to	to	ADP
issue-576	82	18	the	the	DET
issue-576	82	19	requirements	requirement	NOUN
issue-576	82	20	of	of	ADP
issue-576	82	21	laws	law	NOUN
issue-576	82	22	and	and	CCONJ
issue-576	82	23	regulations	regulation	NOUN
issue-576	82	24	,	,	PUNCT
issue-576	82	25	as	as	ADV
issue-576	82	26	well	well	ADV
issue-576	82	27	as	as	ADP
issue-576	82	28	to	to	ADP
issue-576	82	29	the	the	DET
issue-576	82	30	planned	plan	VERB
issue-576	82	31	results	result	NOUN
issue-576	82	32	”	"	PUNCT
issue-576	82	33	(	(	PUNCT
issue-576	82	34	state	state	NOUN
issue-576	82	35	audit	audit	NOUN
issue-576	82	36	office	office	NOUN
issue-576	82	37	of	of	ADP
issue-576	82	38	latvia	latvia	PROPN
issue-576	82	39	,	,	PUNCT
issue-576	82	40	2015	2015	NUM
issue-576	82	41	)	)	PUNCT
issue-576	82	42	;	;	PUNCT
issue-576	82	43	“	"	PUNCT
issue-576	82	44	…	…	PUNCT
issue-576	82	45	in	in	ADP
issue-576	82	46	its	its	PRON
issue-576	82	47	audit	audit	NOUN
issue-576	82	48	of	of	ADP
issue-576	82	49	regularity	regularity	NOUN
issue-576	82	50	and	and	CCONJ
issue-576	82	51	compliance	compliance	NOUN
issue-576	82	52	the	the	DET
issue-576	82	53	bundesrechnungshof	bundesrechnungshof	NOUN
issue-576	82	54	examines	examine	VERB
issue-576	82	55	whether	whether	SCONJ
issue-576	82	56	the	the	DET
issue-576	82	57	laws	law	NOUN
issue-576	82	58	,	,	PUNCT
issue-576	82	59	the	the	DET
issue-576	82	60	budget	budget	NOUN
issue-576	82	61	and	and	CCONJ
issue-576	82	62	pertinent	pertinent	ADJ
issue-576	82	63	regulations	regulation	NOUN
issue-576	82	64	,	,	PUNCT
issue-576	82	65	provisions	provision	NOUN
issue-576	82	66	,	,	PUNCT
issue-576	82	67	and	and	CCONJ
issue-576	82	68	rules	rule	NOUN
issue-576	82	69	have	have	AUX
issue-576	82	70	been	be	AUX
issue-576	82	71	observed	observe	VERB
issue-576	82	72	”	"	PUNCT
issue-576	82	73	(	(	PUNCT
issue-576	82	74	bundesrechnungshof	bundesrechnungshof	NOUN
issue-576	82	75	,	,	PUNCT
issue-576	82	76	2016	2016	NUM
issue-576	82	77	)	)	PUNCT
issue-576	82	78	.	.	PUNCT
issue-576	83	1	so	so	ADV
issue-576	83	2	,	,	PUNCT
issue-576	83	3	except	except	SCONJ
issue-576	83	4	for	for	ADP
issue-576	83	5	the	the	DET
issue-576	83	6	direct	direct	ADJ
issue-576	83	7	correspondence	correspondence	NOUN
issue-576	83	8	of	of	ADP
issue-576	83	9	objective	objective	ADJ
issue-576	83	10	problems	problem	NOUN
issue-576	83	11	to	to	ADP
issue-576	83	12	the	the	DET
issue-576	83	13	requirements	requirement	NOUN
issue-576	83	14	of	of	ADP
issue-576	83	15	statutory	statutory	ADJ
issue-576	83	16	instruments	instrument	NOUN
issue-576	83	17	in	in	ADP
issue-576	83	18	force	force	NOUN
issue-576	83	19	,	,	PUNCT
issue-576	83	20	budget	budget	NOUN
issue-576	83	21	and	and	CCONJ
issue-576	83	22	contractual	contractual	ADJ
issue-576	83	23	terms	term	NOUN
issue-576	83	24	,	,	PUNCT
issue-576	83	25	some	some	DET
issue-576	83	26	sais	sais	NOUN
issue-576	83	27	also	also	ADV
issue-576	83	28	concentrate	concentrate	VERB
issue-576	83	29	on	on	ADP
issue-576	83	30	a	a	DET
issue-576	83	31	more	more	ADV
issue-576	83	32	detailed	detailed	ADJ
issue-576	83	33	study	study	NOUN
issue-576	83	34	in	in	ADP
issue-576	83	35	compliance	compliance	NOUN
issue-576	83	36	auditing	auditing	NOUN
issue-576	83	37	management	management	NOUN
issue-576	83	38	decisions	decision	NOUN
issue-576	83	39	and	and	CCONJ
issue-576	83	40	transparency	transparency	NOUN
issue-576	83	41	of	of	ADP
issue-576	83	42	the	the	DET
issue-576	83	43	existing	exist	VERB
issue-576	83	44	system	system	NOUN
issue-576	83	45	.	.	PUNCT
issue-576	84	1	the	the	DET
issue-576	84	2	analysis	analysis	NOUN
issue-576	84	3	of	of	ADP
issue-576	84	4	the	the	DET
issue-576	84	5	terminology	terminology	NOUN
issue-576	84	6	used	use	VERB
issue-576	84	7	shows	show	VERB
issue-576	84	8	that	that	SCONJ
issue-576	84	9	the	the	DET
issue-576	84	10	concept	concept	NOUN
issue-576	84	11	of	of	ADP
issue-576	84	12	“	"	PUNCT
issue-576	84	13	regularity	regularity	NOUN
issue-576	84	14	audit	audit	NOUN
issue-576	84	15	”	"	PUNCT
issue-576	84	16	is	be	AUX
issue-576	84	17	virtually	virtually	ADV
issue-576	84	18	put	put	VERB
issue-576	84	19	in	in	ADP
issue-576	84	20	the	the	DET
issue-576	84	21	“	"	PUNCT
issue-576	84	22	compliance	compliance	NOUN
issue-576	84	23	audit	audit	NOUN
issue-576	84	24	”	"	PUNCT
issue-576	84	25	because	because	SCONJ
issue-576	84	26	it	it	PRON
issue-576	84	27	includes	include	VERB
issue-576	84	28	the	the	DET
issue-576	84	29	definition	definition	NOUN
issue-576	84	30	of	of	ADP
issue-576	84	31	baltic	baltic	ADJ
issue-576	84	32	journal	journal	PROPN
issue-576	84	33	of	of	ADP
issue-576	84	34	economic	economic	ADJ
issue-576	84	35	studies	study	NOUN
issue-576	84	36	323	323	NUM
issue-576	84	37	vol	vol	NOUN
issue-576	84	38	.	.	PROPN
issue-576	85	1	4	4	NUM
issue-576	85	2	,	,	PUNCT
issue-576	85	3	no	no	INTJ
issue-576	85	4	.	.	NOUN
issue-576	85	5	5	5	NUM
issue-576	85	6	,	,	PUNCT
issue-576	85	7	2018	2018	NUM
issue-576	85	8	statutory	statutory	ADJ
issue-576	85	9	compliance	compliance	NOUN
issue-576	85	10	in	in	ADP
issue-576	85	11	the	the	DET
issue-576	85	12	executing	execute	VERB
issue-576	85	13	some	some	DET
issue-576	85	14	operations	operation	NOUN
issue-576	85	15	,	,	PUNCT
issue-576	85	16	programs	program	NOUN
issue-576	85	17	,	,	PUNCT
issue-576	85	18	etc	etc	X
issue-576	85	19	.	.	X
issue-576	85	20	regularity	regularity	NOUN
issue-576	85	21	audit	audit	NOUN
issue-576	85	22	had	have	AUX
issue-576	85	23	earlier	early	ADV
issue-576	85	24	spread	spread	VERB
issue-576	85	25	in	in	ADP
issue-576	85	26	the	the	DET
issue-576	85	27	practice	practice	NOUN
issue-576	85	28	of	of	ADP
issue-576	85	29	the	the	DET
issue-576	85	30	sais	sais	NOUN
issue-576	85	31	overseas	overseas	ADV
issue-576	85	32	,	,	PUNCT
issue-576	85	33	such	such	ADJ
issue-576	85	34	as	as	ADP
issue-576	85	35	hungary	hungary	PROPN
issue-576	85	36	,	,	PUNCT
issue-576	85	37	india	india	PROPN
issue-576	85	38	,	,	PUNCT
issue-576	85	39	netherlands	netherlands	PROPN
issue-576	85	40	,	,	PUNCT
issue-576	85	41	pakistan	pakistan	PROPN
issue-576	85	42	,	,	PUNCT
issue-576	85	43	slovenia	slovenia	PROPN
issue-576	85	44	,	,	PUNCT
issue-576	85	45	tanzania	tanzania	PROPN
issue-576	85	46	,	,	PUNCT
issue-576	85	47	uganda	uganda	PROPN
issue-576	85	48	and	and	CCONJ
issue-576	85	49	so	so	ADV
issue-576	85	50	on	on	ADV
issue-576	85	51	.	.	PUNCT
issue-576	86	1	thus	thus	ADV
issue-576	86	2	,	,	PUNCT
issue-576	86	3	regularity	regularity	NOUN
issue-576	86	4	audit	audit	NOUN
issue-576	86	5	is	be	AUX
issue-576	86	6	a	a	DET
issue-576	86	7	constituent	constituent	NOUN
issue-576	86	8	of	of	ADP
issue-576	86	9	compliance	compliance	NOUN
issue-576	86	10	audit	audit	NOUN
issue-576	86	11	and	and	CCONJ
issue-576	86	12	one	one	NUM
issue-576	86	13	of	of	ADP
issue-576	86	14	its	its	PRON
issue-576	86	15	tasks	task	NOUN
issue-576	86	16	,	,	PUNCT
issue-576	86	17	resulting	result	VERB
issue-576	86	18	in	in	ADP
issue-576	86	19	inappropriate	inappropriate	ADJ
issue-576	86	20	singling	single	VERB
issue-576	86	21	out	out	ADP
issue-576	86	22	the	the	DET
issue-576	86	23	regularity	regularity	NOUN
issue-576	86	24	audit	audit	NOUN
issue-576	86	25	as	as	ADP
issue-576	86	26	the	the	DET
issue-576	86	27	separate	separate	ADJ
issue-576	86	28	form	form	NOUN
issue-576	86	29	of	of	ADP
issue-576	86	30	public	public	ADJ
issue-576	86	31	audit	audit	NOUN
issue-576	86	32	.	.	PUNCT
issue-576	87	1	when	when	SCONJ
issue-576	87	2	new	new	ADJ
issue-576	87	3	3rd	3rd	ADJ
issue-576	87	4	level	level	NOUN
issue-576	87	5	issai	issai	NOUN
issue-576	87	6	standards	standard	NOUN
issue-576	87	7	were	be	AUX
issue-576	87	8	adopted	adopt	VERB
issue-576	87	9	in	in	ADP
issue-576	87	10	2013	2013	NUM
issue-576	87	11	,	,	PUNCT
issue-576	87	12	in	in	ADP
issue-576	87	13	particular	particular	ADJ
issue-576	87	14	,	,	PUNCT
issue-576	87	15	issai	issai	VERB
issue-576	87	16	400	400	NUM
issue-576	87	17	“	"	PUNCT
issue-576	87	18	fundamental	fundamental	ADJ
issue-576	87	19	principles	principle	NOUN
issue-576	87	20	of	of	ADP
issue-576	87	21	compliance	compliance	NOUN
issue-576	87	22	auditing	auditing	NOUN
issue-576	87	23	”	"	PUNCT
issue-576	87	24	,	,	PUNCT
issue-576	87	25	in	in	ADP
issue-576	87	26	october	october	PROPN
issue-576	87	27	28	28	NUM
issue-576	87	28	-	-	SYM
issue-576	87	29	29	29	NUM
issue-576	87	30	,	,	PUNCT
issue-576	87	31	2014	2014	NUM
issue-576	87	32	,	,	PUNCT
issue-576	87	33	under	under	ADP
issue-576	87	34	the	the	DET
issue-576	87	35	national	national	ADJ
issue-576	87	36	audit	audit	PROPN
issue-576	87	37	office	office	NOUN
issue-576	87	38	of	of	ADP
issue-576	87	39	lithuania	lithuania	PROPN
issue-576	87	40	guidance	guidance	NOUN
issue-576	87	41	in	in	ADP
issue-576	87	42	vilnius	vilnius	PROPN
issue-576	87	43	(	(	PUNCT
issue-576	87	44	lithuania	lithuania	PROPN
issue-576	87	45	)	)	PUNCT
issue-576	87	46	the	the	DET
issue-576	87	47	training	training	NOUN
issue-576	87	48	seminar	seminar	NOUN
issue-576	87	49	on	on	ADP
issue-576	87	50	“	"	PUNCT
issue-576	87	51	compliance	compliance	NOUN
issue-576	87	52	audit	audit	NOUN
issue-576	87	53	:	:	PUNCT
issue-576	87	54	use	use	NOUN
issue-576	87	55	of	of	ADP
issue-576	87	56	the	the	DET
issue-576	87	57	compliance	compliance	NOUN
issue-576	87	58	audit	audit	NOUN
issue-576	87	59	guidelines	guideline	NOUN
issue-576	87	60	(	(	PUNCT
issue-576	87	61	issai	issai	VERB
issue-576	87	62	400	400	NUM
issue-576	87	63	and	and	CCONJ
issue-576	87	64	4000	4000	NUM
issue-576	87	65	-	-	SYM
issue-576	87	66	4999	4999	NUM
issue-576	87	67	)	)	PUNCT
issue-576	87	68	and	and	CCONJ
issue-576	87	69	best	good	ADJ
issue-576	87	70	practice	practice	NOUN
issue-576	87	71	”	"	PUNCT
issue-576	87	72	was	be	AUX
issue-576	87	73	held	hold	VERB
issue-576	87	74	.	.	PUNCT
issue-576	88	1	the	the	DET
issue-576	88	2	seminar	seminar	NOUN
issue-576	88	3	took	take	VERB
issue-576	88	4	place	place	NOUN
issue-576	88	5	as	as	ADP
issue-576	88	6	a	a	DET
issue-576	88	7	part	part	NOUN
issue-576	88	8	of	of	ADP
issue-576	88	9	eurosai	eurosai	ADJ
issue-576	88	10	operational	operational	ADJ
issue-576	88	11	plans	plan	NOUN
issue-576	88	12	“	"	PUNCT
issue-576	88	13	professionals	professional	NOUN
issue-576	88	14	standards	standard	NOUN
issue-576	88	15	”	"	PUNCT
issue-576	88	16	and	and	CCONJ
issue-576	88	17	“	"	PUNCT
issue-576	88	18	knowledge	knowledge	NOUN
issue-576	88	19	sharing	sharing	NOUN
issue-576	88	20	”	"	PUNCT
issue-576	88	21	involving	involve	VERB
issue-576	88	22	the	the	DET
issue-576	88	23	representatives	representative	NOUN
issue-576	88	24	of	of	ADP
issue-576	88	25	the	the	DET
issue-576	88	26	intosai	intosai	ADJ
issue-576	88	27	subcommittee	subcommittee	NOUN
issue-576	88	28	on	on	ADP
issue-576	88	29	compliance	compliance	NOUN
issue-576	88	30	audit	audit	NOUN
issue-576	88	31	aimed	aim	VERB
issue-576	88	32	at	at	ADP
issue-576	88	33	discussing	discuss	VERB
issue-576	88	34	the	the	DET
issue-576	88	35	key	key	ADJ
issue-576	88	36	problems	problem	NOUN
issue-576	88	37	of	of	ADP
issue-576	88	38	issai	issai	PROPN
issue-576	88	39	standards	standard	NOUN
issue-576	88	40	implementation	implementation	NOUN
issue-576	88	41	in	in	ADP
issue-576	88	42	compliance	compliance	NOUN
issue-576	88	43	auditing	auditing	NOUN
issue-576	88	44	and	and	CCONJ
issue-576	88	45	finding	find	VERB
issue-576	88	46	their	their	PRON
issue-576	88	47	solutions	solution	NOUN
issue-576	88	48	.	.	PUNCT
issue-576	89	1	key	key	ADJ
issue-576	89	2	features	feature	NOUN
issue-576	89	3	of	of	ADP
issue-576	89	4	public	public	ADJ
issue-576	89	5	audit	audit	NOUN
issue-576	89	6	,	,	PUNCT
issue-576	89	7	which	which	PRON
issue-576	89	8	were	be	AUX
issue-576	89	9	provided	provide	VERB
issue-576	89	10	by	by	ADP
issue-576	89	11	the	the	DET
issue-576	89	12	workshop	workshop	NOUN
issue-576	89	13	participants	participant	NOUN
issue-576	89	14	having	have	VERB
issue-576	89	15	a	a	DET
issue-576	89	16	positive	positive	ADJ
issue-576	89	17	experience	experience	NOUN
issue-576	89	18	of	of	ADP
issue-576	89	19	implementing	implement	VERB
issue-576	89	20	the	the	DET
issue-576	89	21	public	public	ADJ
issue-576	89	22	compliance	compliance	NOUN
issue-576	89	23	auditing	auditing	NOUN
issue-576	89	24	in	in	ADP
issue-576	89	25	their	their	PRON
issue-576	89	26	sais	sais	NOUN
issue-576	89	27	’	'	PUNCT
issue-576	89	28	activities	activity	NOUN
issue-576	89	29	,	,	PUNCT
issue-576	89	30	are	be	AUX
issue-576	89	31	as	as	SCONJ
issue-576	89	32	follows	follow	VERB
issue-576	89	33	.	.	PUNCT
issue-576	90	1	under	under	ADP
issue-576	90	2	the	the	DET
issue-576	90	3	regulatory	regulatory	ADJ
issue-576	90	4	compliance	compliance	NOUN
issue-576	90	5	,	,	PUNCT
issue-576	90	6	the	the	DET
issue-576	90	7	regulatory	regulatory	ADJ
issue-576	90	8	environment	environment	NOUN
issue-576	90	9	is	be	AUX
issue-576	90	10	supposed	suppose	VERB
issue-576	90	11	,	,	PUNCT
issue-576	90	12	to	to	PART
issue-576	90	13	which	which	PRON
issue-576	90	14	public	public	ADJ
issue-576	90	15	authorities	authority	NOUN
issue-576	90	16	and	and	CCONJ
issue-576	90	17	government	government	NOUN
issue-576	90	18	officials	official	NOUN
issue-576	90	19	must	must	AUX
issue-576	90	20	correspond	correspond	VERB
issue-576	90	21	in	in	ADP
issue-576	90	22	order	order	NOUN
issue-576	90	23	to	to	PART
issue-576	90	24	obtain	obtain	VERB
issue-576	90	25	public	public	ADJ
issue-576	90	26	confidence	confidence	NOUN
issue-576	90	27	.	.	PUNCT
issue-576	91	1	two	two	NUM
issue-576	91	2	compliance	compliance	NOUN
issue-576	91	3	concepts	concept	NOUN
issue-576	91	4	are	be	AUX
issue-576	91	5	proposed	propose	VERB
issue-576	91	6	to	to	PART
issue-576	91	7	use	use	VERB
issue-576	91	8	:	:	PUNCT
issue-576	91	9	(	(	PUNCT
issue-576	91	10	1	1	X
issue-576	91	11	)	)	PUNCT
issue-576	91	12	regularity	regularity	NOUN
issue-576	91	13	–	–	PUNCT
issue-576	91	14	activities	activity	NOUN
issue-576	91	15	,	,	PUNCT
issue-576	91	16	transactions	transaction	NOUN
issue-576	91	17	and	and	CCONJ
issue-576	91	18	data	datum	NOUN
issue-576	91	19	reflected	reflect	VERB
issue-576	91	20	in	in	ADP
issue-576	91	21	the	the	DET
issue-576	91	22	financial	financial	ADJ
issue-576	91	23	reports	report	NOUN
issue-576	91	24	of	of	ADP
issue-576	91	25	the	the	DET
issue-576	91	26	audited	audit	VERB
issue-576	91	27	entity	entity	NOUN
issue-576	91	28	comply	comply	VERB
issue-576	91	29	with	with	ADP
issue-576	91	30	the	the	DET
issue-576	91	31	legislation	legislation	NOUN
issue-576	91	32	,	,	PUNCT
issue-576	91	33	statutory	statutory	ADJ
issue-576	91	34	instruments	instrument	NOUN
issue-576	91	35	and	and	CCONJ
issue-576	91	36	instructional	instructional	ADJ
issue-576	91	37	materials	material	NOUN
issue-576	91	38	issued	issue	VERB
issue-576	91	39	in	in	ADP
issue-576	91	40	accordance	accordance	NOUN
issue-576	91	41	with	with	ADP
issue-576	91	42	the	the	DET
issue-576	91	43	requirements	requirement	NOUN
issue-576	91	44	of	of	ADP
issue-576	91	45	legislation	legislation	NOUN
issue-576	91	46	in	in	ADP
issue-576	91	47	force	force	NOUN
issue-576	91	48	and	and	CCONJ
issue-576	91	49	authorized	authorize	VERB
issue-576	91	50	in	in	ADP
issue-576	91	51	a	a	DET
issue-576	91	52	proper	proper	ADJ
issue-576	91	53	manner	manner	NOUN
issue-576	91	54	,	,	PUNCT
issue-576	91	55	other	other	ADJ
issue-576	91	56	agreements	agreement	NOUN
issue-576	91	57	including	include	VERB
issue-576	91	58	budget	budget	NOUN
issue-576	91	59	laws	law	NOUN
issue-576	91	60	;	;	PUNCT
issue-576	91	61	(	(	PUNCT
issue-576	91	62	2	2	X
issue-576	91	63	)	)	PUNCT
issue-576	91	64	propriety	propriety	NOUN
issue-576	91	65	–	–	PUNCT
issue-576	91	66	includes	include	VERB
issue-576	91	67	general	general	ADJ
issue-576	91	68	concepts	concept	NOUN
issue-576	91	69	both	both	PRON
issue-576	91	70	of	of	ADP
issue-576	91	71	due	due	ADJ
issue-576	91	72	financial	financial	ADJ
issue-576	91	73	management	management	NOUN
issue-576	91	74	in	in	ADP
issue-576	91	75	the	the	DET
issue-576	91	76	public	public	ADJ
issue-576	91	77	sector	sector	NOUN
issue-576	91	78	and	and	CCONJ
issue-576	91	79	company	company	NOUN
issue-576	91	80	officials	official	NOUN
issue-576	91	81	’	'	PUNCT
issue-576	91	82	behaviour	behaviour	NOUN
issue-576	91	83	.	.	PUNCT
issue-576	92	1	the	the	DET
issue-576	92	2	concept	concept	NOUN
issue-576	92	3	of	of	ADP
issue-576	92	4	propriety	propriety	NOUN
issue-576	92	5	is	be	AUX
issue-576	92	6	more	more	ADV
issue-576	92	7	difficult	difficult	ADJ
issue-576	92	8	to	to	PART
issue-576	92	9	apply	apply	VERB
issue-576	92	10	since	since	SCONJ
issue-576	92	11	it	it	PRON
issue-576	92	12	is	be	AUX
issue-576	92	13	based	base	VERB
issue-576	92	14	only	only	ADV
issue-576	92	15	on	on	ADP
issue-576	92	16	the	the	DET
issue-576	92	17	auditor	auditor	NOUN
issue-576	92	18	’s	’s	PART
issue-576	92	19	judgment	judgment	NOUN
issue-576	92	20	and	and	CCONJ
issue-576	92	21	bears	bear	VERB
issue-576	92	22	the	the	DET
issue-576	92	23	mark	mark	NOUN
issue-576	92	24	of	of	ADP
issue-576	92	25	subjectivity	subjectivity	NOUN
issue-576	92	26	.	.	PUNCT
issue-576	93	1	for	for	ADP
issue-576	93	2	example	example	NOUN
issue-576	93	3	,	,	PUNCT
issue-576	93	4	the	the	DET
issue-576	93	5	definition	definition	NOUN
issue-576	93	6	of	of	ADP
issue-576	93	7	the	the	DET
issue-576	93	8	relevant	relevant	ADJ
issue-576	93	9	correctness	correctness	NOUN
issue-576	93	10	criteria	criterion	NOUN
issue-576	93	11	is	be	AUX
issue-576	93	12	a	a	DET
issue-576	93	13	challenging	challenging	ADJ
issue-576	93	14	task	task	NOUN
issue-576	93	15	as	as	SCONJ
issue-576	93	16	these	these	DET
issue-576	93	17	criteria	criterion	NOUN
issue-576	93	18	may	may	AUX
issue-576	93	19	be	be	AUX
issue-576	93	20	less	less	ADV
issue-576	93	21	formal	formal	ADJ
issue-576	93	22	and	and	CCONJ
issue-576	93	23	require	require	VERB
issue-576	93	24	considering	consider	VERB
issue-576	93	25	public	public	ADJ
issue-576	93	26	expectations	expectation	NOUN
issue-576	93	27	regarding	regard	VERB
issue-576	93	28	the	the	DET
issue-576	93	29	public	public	ADJ
issue-576	93	30	officials	official	NOUN
issue-576	93	31	’	’	PART
issue-576	93	32	actions	action	NOUN
issue-576	93	33	and	and	CCONJ
issue-576	93	34	behaviour	behaviour	NOUN
issue-576	93	35	.	.	PUNCT
issue-576	94	1	in	in	ADP
issue-576	94	2	foreign	foreign	ADJ
issue-576	94	3	countries	country	NOUN
issue-576	94	4	,	,	PUNCT
issue-576	94	5	when	when	SCONJ
issue-576	94	6	applying	apply	VERB
issue-576	94	7	the	the	DET
issue-576	94	8	propriety	propriety	NOUN
issue-576	94	9	concept	concept	NOUN
issue-576	94	10	it	it	PRON
issue-576	94	11	is	be	AUX
issue-576	94	12	often	often	ADV
issue-576	94	13	assumed	assume	VERB
issue-576	94	14	that	that	SCONJ
issue-576	94	15	the	the	DET
issue-576	94	16	public	public	ADJ
issue-576	94	17	auditor	auditor	NOUN
issue-576	94	18	must	must	AUX
issue-576	94	19	find	find	VERB
issue-576	94	20	not	not	PART
issue-576	94	21	only	only	ADV
issue-576	94	22	what	what	PRON
issue-576	94	23	is	be	AUX
issue-576	94	24	written	write	VERB
issue-576	94	25	in	in	ADP
issue-576	94	26	the	the	DET
issue-576	94	27	laws	law	NOUN
issue-576	94	28	,	,	PUNCT
issue-576	94	29	regulations	regulation	NOUN
issue-576	94	30	and	and	CCONJ
issue-576	94	31	official	official	ADJ
issue-576	94	32	records	record	NOUN
issue-576	94	33	of	of	ADP
issue-576	94	34	parliament	parliament	NOUN
issue-576	94	35	and	and	CCONJ
issue-576	94	36	government	government	NOUN
issue-576	94	37	.	.	PUNCT
issue-576	95	1	special	special	ADJ
issue-576	95	2	attention	attention	NOUN
issue-576	95	3	is	be	AUX
issue-576	95	4	paid	pay	VERB
issue-576	95	5	to	to	ADP
issue-576	95	6	the	the	DET
issue-576	95	7	ethical	ethical	ADJ
issue-576	95	8	issues	issue	NOUN
issue-576	95	9	,	,	PUNCT
issue-576	95	10	despite	despite	SCONJ
issue-576	95	11	the	the	DET
issue-576	95	12	fact	fact	NOUN
issue-576	95	13	that	that	SCONJ
issue-576	95	14	legal	legal	ADJ
issue-576	95	15	is	be	AUX
issue-576	95	16	not	not	PART
issue-576	95	17	always	always	ADV
issue-576	95	18	moral	moral	ADJ
issue-576	95	19	and	and	CCONJ
issue-576	95	20	vice	vice	ADV
issue-576	95	21	versa	versa	ADV
issue-576	95	22	.	.	PUNCT
issue-576	96	1	simultaneous	simultaneous	ADJ
issue-576	96	2	compliance	compliance	NOUN
issue-576	96	3	with	with	ADP
issue-576	96	4	the	the	DET
issue-576	96	5	requirements	requirement	NOUN
issue-576	96	6	of	of	ADP
issue-576	96	7	legitimacy	legitimacy	NOUN
issue-576	96	8	and	and	CCONJ
issue-576	96	9	ethics	ethic	NOUN
issue-576	96	10	is	be	AUX
issue-576	96	11	the	the	DET
issue-576	96	12	basis	basis	NOUN
issue-576	96	13	for	for	ADP
issue-576	96	14	good	good	ADJ
issue-576	96	15	governance	governance	NOUN
issue-576	96	16	.	.	PUNCT
issue-576	97	1	some	some	DET
issue-576	97	2	countries	country	NOUN
issue-576	97	3	conduct	conduct	VERB
issue-576	97	4	a	a	DET
issue-576	97	5	compliance	compliance	NOUN
issue-576	97	6	auditing	auditing	NOUN
issue-576	97	7	(	(	PUNCT
issue-576	97	8	ca	ca	NOUN
issue-576	97	9	)	)	PUNCT
issue-576	97	10	on	on	ADP
issue-576	97	11	a	a	DET
issue-576	97	12	regular	regular	ADJ
issue-576	97	13	basis	basis	NOUN
issue-576	97	14	,	,	PUNCT
issue-576	97	15	including	include	VERB
issue-576	97	16	it	it	PRON
issue-576	97	17	in	in	ADP
issue-576	97	18	work	work	NOUN
issue-576	97	19	agendas	agenda	NOUN
issue-576	97	20	for	for	ADP
issue-576	97	21	a	a	DET
issue-576	97	22	year	year	NOUN
issue-576	97	23	,	,	PUNCT
issue-576	97	24	others	other	NOUN
issue-576	97	25	–	–	PUNCT
issue-576	97	26	1	1	NUM
issue-576	97	27	-	-	SYM
issue-576	97	28	2	2	NUM
issue-576	97	29	times	time	NOUN
issue-576	97	30	a	a	DET
issue-576	97	31	year	year	NOUN
issue-576	97	32	on	on	ADP
issue-576	97	33	the	the	DET
issue-576	97	34	basis	basis	NOUN
issue-576	97	35	of	of	ADP
issue-576	97	36	an	an	DET
issue-576	97	37	important	important	ADJ
issue-576	97	38	study	study	NOUN
issue-576	97	39	object	object	NOUN
issue-576	97	40	.	.	PUNCT
issue-576	98	1	thus	thus	ADV
issue-576	98	2	,	,	PUNCT
issue-576	98	3	the	the	DET
issue-576	98	4	bulgarian	bulgarian	ADJ
issue-576	98	5	national	national	ADJ
issue-576	98	6	audit	audit	NOUN
issue-576	98	7	office	office	NOUN
issue-576	98	8	conducts	conduct	VERB
issue-576	98	9	dozens	dozen	NOUN
issue-576	98	10	of	of	ADP
issue-576	98	11	cas	cas	PROPN
issue-576	98	12	over	over	ADP
issue-576	98	13	the	the	DET
issue-576	98	14	year	year	NOUN
issue-576	98	15	exploring	explore	VERB
issue-576	98	16	the	the	DET
issue-576	98	17	financial	financial	ADJ
issue-576	98	18	management	management	NOUN
issue-576	98	19	of	of	ADP
issue-576	98	20	individual	individual	ADJ
issue-576	98	21	government	government	NOUN
issue-576	98	22	agencies	agency	NOUN
issue-576	98	23	and	and	CCONJ
issue-576	98	24	organizations	organization	NOUN
issue-576	98	25	,	,	PUNCT
issue-576	98	26	agencies	agency	NOUN
issue-576	98	27	,	,	PUNCT
issue-576	98	28	offices	office	NOUN
issue-576	98	29	,	,	PUNCT
issue-576	98	30	departments	department	NOUN
issue-576	98	31	,	,	PUNCT
issue-576	98	32	etc	etc	X
issue-576	98	33	.	.	X
issue-576	98	34	at	at	ADP
issue-576	98	35	the	the	DET
issue-576	98	36	same	same	ADJ
issue-576	98	37	time	time	NOUN
issue-576	98	38	,	,	PUNCT
issue-576	98	39	the	the	DET
issue-576	98	40	national	national	ADJ
issue-576	98	41	audit	audit	PROPN
issue-576	98	42	office	office	NOUN
issue-576	98	43	of	of	ADP
issue-576	98	44	finland	finland	PROPN
issue-576	98	45	performs	perform	VERB
issue-576	98	46	two	two	NUM
issue-576	98	47	to	to	PART
issue-576	98	48	four	four	NUM
issue-576	98	49	public	public	ADJ
issue-576	98	50	compliance	compliance	NOUN
issue-576	98	51	audits	audits	NOUN
issue-576	98	52	annually	annually	ADV
issue-576	98	53	,	,	PUNCT
issue-576	98	54	choosing	choose	VERB
issue-576	98	55	the	the	DET
issue-576	98	56	significant	significant	ADJ
issue-576	98	57	subjects	subject	NOUN
issue-576	98	58	for	for	ADP
issue-576	98	59	study	study	NOUN
issue-576	98	60	such	such	ADJ
issue-576	98	61	as	as	ADP
issue-576	98	62	:	:	PUNCT
issue-576	98	63	funding	funding	NOUN
issue-576	98	64	for	for	ADP
issue-576	98	65	organizations	organization	NOUN
issue-576	98	66	and	and	CCONJ
issue-576	98	67	foundations	foundation	NOUN
issue-576	98	68	to	to	PART
issue-576	98	69	promote	promote	VERB
issue-576	98	70	health	health	NOUN
issue-576	98	71	and	and	CCONJ
issue-576	98	72	social	social	ADJ
issue-576	98	73	welfare	welfare	NOUN
issue-576	98	74	;	;	PUNCT
issue-576	98	75	central	central	ADJ
issue-576	98	76	government	government	NOUN
issue-576	98	77	transfers	transfer	NOUN
issue-576	98	78	to	to	ADP
issue-576	98	79	local	local	ADJ
issue-576	98	80	government	government	NOUN
issue-576	98	81	for	for	ADP
issue-576	98	82	expenditure	expenditure	NOUN
issue-576	98	83	on	on	ADP
issue-576	98	84	basic	basic	ADJ
issue-576	98	85	social	social	ADJ
issue-576	98	86	assistance	assistance	NOUN
issue-576	98	87	;	;	PUNCT
issue-576	98	88	the	the	DET
issue-576	98	89	payment	payment	NOUN
issue-576	98	90	of	of	ADP
issue-576	98	91	state	state	NOUN
issue-576	98	92	matching	matching	NOUN
issue-576	98	93	funds	fund	NOUN
issue-576	98	94	to	to	ADP
issue-576	98	95	universities	university	NOUN
issue-576	98	96	;	;	PUNCT
issue-576	98	97	energy	energy	NOUN
issue-576	98	98	subsidies	subsidy	NOUN
issue-576	98	99	;	;	PUNCT
issue-576	98	100	compensations	compensation	NOUN
issue-576	98	101	;	;	PUNCT
issue-576	98	102	budget	budget	NOUN
issue-576	98	103	procedures	procedure	NOUN
issue-576	98	104	,	,	PUNCT
issue-576	98	105	etc	etc	X
issue-576	98	106	.	.	X
issue-576	99	1	this	this	DET
issue-576	99	2	difference	difference	NOUN
issue-576	99	3	in	in	ADP
issue-576	99	4	approaches	approach	NOUN
issue-576	99	5	affects	affect	VERB
issue-576	99	6	the	the	DET
issue-576	99	7	sai	sai	PROPN
issue-576	99	8	’s	’s	PART
issue-576	99	9	planning	planning	NOUN
issue-576	99	10	process	process	NOUN
issue-576	99	11	;	;	PUNCT
issue-576	99	12	however	however	ADV
issue-576	99	13	,	,	PUNCT
issue-576	99	14	it	it	PRON
issue-576	99	15	should	should	AUX
issue-576	99	16	not	not	PART
issue-576	99	17	significantly	significantly	ADV
issue-576	99	18	impact	impact	VERB
issue-576	99	19	the	the	DET
issue-576	99	20	procedure	procedure	NOUN
issue-576	99	21	of	of	ADP
issue-576	99	22	a	a	DET
issue-576	99	23	compliance	compliance	NOUN
issue-576	99	24	auditing	auditing	NOUN
issue-576	99	25	.	.	PUNCT
issue-576	100	1	another	another	DET
issue-576	100	2	feature	feature	NOUN
issue-576	100	3	of	of	ADP
issue-576	100	4	the	the	DET
issue-576	100	5	compliance	compliance	NOUN
issue-576	100	6	auditing	auditing	NOUN
issue-576	100	7	organization	organization	NOUN
issue-576	100	8	and	and	CCONJ
issue-576	100	9	performance	performance	NOUN
issue-576	100	10	is	be	AUX
issue-576	100	11	the	the	DET
issue-576	100	12	combination	combination	NOUN
issue-576	100	13	with	with	ADP
issue-576	100	14	other	other	ADJ
issue-576	100	15	forms	form	NOUN
issue-576	100	16	of	of	ADP
issue-576	100	17	public	public	ADJ
issue-576	100	18	audit	audit	NOUN
issue-576	100	19	–	–	PUNCT
issue-576	100	20	financial	financial	ADJ
issue-576	100	21	auditing	auditing	NOUN
issue-576	100	22	(	(	PUNCT
issue-576	100	23	fa	fa	NOUN
issue-576	100	24	)	)	PUNCT
issue-576	100	25	and	and	CCONJ
issue-576	100	26	performance	performance	NOUN
issue-576	100	27	auditing	auditing	NOUN
issue-576	100	28	(	(	PUNCT
issue-576	100	29	pa	pa	PROPN
issue-576	100	30	)	)	PUNCT
issue-576	100	31	.	.	PUNCT
issue-576	101	1	depending	depend	VERB
issue-576	101	2	on	on	ADP
issue-576	101	3	the	the	DET
issue-576	101	4	goals	goal	NOUN
issue-576	101	5	and	and	CCONJ
issue-576	101	6	tasks	task	NOUN
issue-576	101	7	,	,	PUNCT
issue-576	101	8	different	different	ADJ
issue-576	101	9	approaches	approach	NOUN
issue-576	101	10	to	to	PART
issue-576	101	11	conduct	conduct	VERB
issue-576	101	12	compliance	compliance	NOUN
issue-576	101	13	auditing	auditing	NOUN
issue-576	101	14	are	be	AUX
issue-576	101	15	identified	identify	VERB
issue-576	101	16	.	.	PUNCT
issue-576	102	1	sometimes	sometimes	ADV
issue-576	102	2	ca	can	AUX
issue-576	102	3	is	be	AUX
issue-576	102	4	an	an	DET
issue-576	102	5	independent	independent	ADJ
issue-576	102	6	task	task	NOUN
issue-576	102	7	,	,	PUNCT
issue-576	102	8	but	but	CCONJ
issue-576	102	9	often	often	ADV
issue-576	102	10	it	it	PRON
issue-576	102	11	can	can	AUX
issue-576	102	12	act	act	VERB
issue-576	102	13	as	as	ADP
issue-576	102	14	a	a	DET
issue-576	102	15	separate	separate	ADJ
issue-576	102	16	task	task	NOUN
issue-576	102	17	when	when	SCONJ
issue-576	102	18	conducting	conduct	VERB
issue-576	102	19	comprehensive	comprehensive	ADJ
issue-576	102	20	public	public	ADJ
issue-576	102	21	auditing	auditing	NOUN
issue-576	102	22	.	.	PUNCT
issue-576	103	1	in	in	ADP
issue-576	103	2	such	such	ADJ
issue-576	103	3	cases	case	NOUN
issue-576	103	4	,	,	PUNCT
issue-576	103	5	the	the	DET
issue-576	103	6	combination	combination	NOUN
issue-576	103	7	of	of	ADP
issue-576	103	8	tasks	task	NOUN
issue-576	103	9	and	and	CCONJ
issue-576	103	10	strategies	strategy	NOUN
issue-576	103	11	of	of	ADP
issue-576	103	12	various	various	ADJ
issue-576	103	13	public	public	ADJ
issue-576	103	14	audits	audits	NOUN
issue-576	103	15	organizing	organize	VERB
issue-576	103	16	and	and	CCONJ
issue-576	103	17	conducting	conducting	NOUN
issue-576	103	18	is	be	AUX
issue-576	103	19	also	also	ADV
issue-576	103	20	of	of	ADP
issue-576	103	21	particular	particular	ADJ
issue-576	103	22	interest	interest	NOUN
issue-576	103	23	.	.	PUNCT
issue-576	104	1	various	various	ADJ
issue-576	104	2	combinations	combination	NOUN
issue-576	104	3	of	of	ADP
issue-576	104	4	both	both	CCONJ
issue-576	104	5	financial	financial	ADJ
issue-576	104	6	auditing	auditing	NOUN
issue-576	104	7	and	and	CCONJ
issue-576	104	8	compliance	compliance	NOUN
issue-576	104	9	auditing	auditing	NOUN
issue-576	104	10	tasks	task	NOUN
issue-576	104	11	described	describe	VERB
issue-576	104	12	by	by	ADP
issue-576	104	13	the	the	DET
issue-576	104	14	seminar	seminar	NOUN
issue-576	104	15	attendees	attendee	NOUN
issue-576	104	16	are	be	AUX
issue-576	104	17	summarized	summarize	VERB
issue-576	104	18	in	in	ADP
issue-576	104	19	table	table	NOUN
issue-576	104	20	1	1	NUM
issue-576	104	21	.	.	PUNCT
issue-576	104	22	table	table	NOUN
issue-576	104	23	1	1	NUM
issue-576	104	24	combinations	combination	NOUN
issue-576	104	25	of	of	ADP
issue-576	104	26	the	the	DET
issue-576	104	27	public	public	ADJ
issue-576	104	28	financial	financial	ADJ
issue-576	104	29	auditing	auditing	NOUN
issue-576	104	30	and	and	CCONJ
issue-576	104	31	the	the	DET
issue-576	104	32	public	public	ADJ
issue-576	104	33	compliance	compliance	NOUN
issue-576	104	34	auditing	auditing	NOUN
issue-576	104	35	parameters	parameter	NOUN
issue-576	104	36	options	option	NOUN
issue-576	104	37	for	for	ADP
issue-576	104	38	combinations	combination	NOUN
issue-576	104	39	of	of	ADP
issue-576	104	40	the	the	DET
issue-576	104	41	financial	financial	ADJ
issue-576	104	42	auditing	auditing	NOUN
issue-576	104	43	and	and	CCONJ
issue-576	104	44	the	the	DET
issue-576	104	45	compliance	compliance	NOUN
issue-576	104	46	auditing	audit	VERB
issue-576	104	47	full	full	ADJ
issue-576	104	48	integration	integration	NOUN
issue-576	104	49	loose	loose	ADJ
issue-576	104	50	combination	combination	NOUN
issue-576	104	51	segregation	segregation	NOUN
issue-576	104	52	basic	basic	ADJ
issue-576	104	53	methodology	methodology	NOUN
issue-576	104	54	same	same	ADJ
issue-576	104	55	basic	basic	ADJ
issue-576	104	56	methodology	methodology	NOUN
issue-576	104	57	–	–	PUNCT
issue-576	104	58	an	an	DET
issue-576	104	59	assertion	assertion	NOUN
issue-576	104	60	based	base	VERB
issue-576	104	61	,	,	PUNCT
issue-576	104	62	test	test	NOUN
issue-576	104	63	of	of	ADP
issue-576	104	64	internal	internal	ADJ
issue-576	104	65	control	control	NOUN
issue-576	104	66	,	,	PUNCT
issue-576	104	67	substantive	substantive	ADJ
issue-576	104	68	testing	testing	NOUN
issue-576	104	69	fa	fa	INTJ
issue-576	104	70	based	base	VERB
issue-576	104	71	on	on	ADP
issue-576	104	72	issai	issai	PROPN
issue-576	104	73	1000	1000	NUM
issue-576	104	74	,	,	PUNCT
issue-576	104	75	different	different	ADJ
issue-576	104	76	methodology	methodology	NOUN
issue-576	104	77	for	for	ADP
issue-576	104	78	ca	ca	NOUN
issue-576	104	79	fa	fa	INTJ
issue-576	104	80	based	base	VERB
issue-576	104	81	on	on	ADP
issue-576	104	82	issai	issai	PROPN
issue-576	104	83	1000	1000	NUM
issue-576	104	84	,	,	PUNCT
issue-576	104	85	ca	can	AUX
issue-576	104	86	based	base	VERB
issue-576	104	87	on	on	ADP
issue-576	104	88	specific	specific	ADJ
issue-576	104	89	subject	subject	ADJ
issue-576	104	90	matters	matter	NOUN
issue-576	104	91	according	accord	VERB
issue-576	104	92	to	to	ADP
issue-576	104	93	issai	issai	PROPN
issue-576	104	94	4000	4000	NUM
issue-576	104	95	series	series	NOUN
issue-576	104	96	planning	planning	NOUN
issue-576	104	97	and	and	CCONJ
issue-576	104	98	execution	execution	NOUN
issue-576	104	99	full	full	ADJ
issue-576	104	100	integration	integration	NOUN
issue-576	104	101	loose	loose	ADJ
issue-576	104	102	integration	integration	NOUN
issue-576	104	103	no	no	DET
issue-576	104	104	integration	integration	NOUN
issue-576	104	105	assurance	assurance	VERB
issue-576	104	106	positive	positive	ADJ
issue-576	104	107	assurance	assurance	NOUN
issue-576	104	108	on	on	ADP
issue-576	104	109	the	the	DET
issue-576	104	110	financial	financial	ADJ
issue-576	104	111	statement	statement	NOUN
issue-576	104	112	and	and	CCONJ
issue-576	104	113	positive	positive	ADJ
issue-576	104	114	assurance	assurance	NOUN
issue-576	104	115	on	on	ADP
issue-576	104	116	ca	can	AUX
issue-576	104	117	positive	positive	ADJ
issue-576	104	118	assurance	assurance	NOUN
issue-576	104	119	on	on	ADP
issue-576	104	120	the	the	DET
issue-576	104	121	financial	financial	ADJ
issue-576	104	122	statement	statement	NOUN
issue-576	104	123	,	,	PUNCT
issue-576	104	124	and	and	CCONJ
issue-576	104	125	negative	negative	ADJ
issue-576	104	126	assurance	assurance	NOUN
issue-576	104	127	on	on	ADP
issue-576	104	128	ca	can	AUX
issue-576	104	129	positive	positive	ADJ
issue-576	104	130	assurance	assurance	NOUN
issue-576	104	131	on	on	ADP
issue-576	104	132	the	the	DET
issue-576	104	133	financial	financial	ADJ
issue-576	104	134	statement	statement	NOUN
issue-576	104	135	,	,	PUNCT
issue-576	104	136	positive	positive	ADJ
issue-576	104	137	assurance	assurance	NOUN
issue-576	104	138	on	on	ADP
issue-576	104	139	each	each	DET
issue-576	104	140	individual	individual	NOUN
issue-576	104	141	ca	ca	NOUN
issue-576	104	142	countries	country	NOUN
issue-576	104	143	that	that	PRON
issue-576	104	144	apply	apply	VERB
issue-576	104	145	the	the	DET
issue-576	104	146	approach	approach	NOUN
issue-576	104	147	estonia	estonia	PROPN
issue-576	104	148	latvia	latvia	PROPN
issue-576	104	149	,	,	PUNCT
issue-576	104	150	canada	canada	PROPN
issue-576	104	151	,	,	PUNCT
issue-576	104	152	usa	usa	PROPN
issue-576	104	153	norway	norway	PROPN
issue-576	104	154	baltic	baltic	PROPN
issue-576	104	155	journal	journal	PROPN
issue-576	104	156	of	of	ADP
issue-576	104	157	economic	economic	ADJ
issue-576	104	158	studies	study	NOUN
issue-576	104	159	324	324	NUM
issue-576	104	160	vol	vol	NOUN
issue-576	104	161	.	.	PUNCT
issue-576	105	1	4	4	NUM
issue-576	105	2	,	,	PUNCT
issue-576	105	3	no	no	INTJ
issue-576	105	4	.	.	NOUN
issue-576	105	5	5	5	NUM
issue-576	105	6	,	,	PUNCT
issue-576	105	7	2018	2018	NUM
issue-576	105	8	the	the	DET
issue-576	105	9	combination	combination	NOUN
issue-576	105	10	of	of	ADP
issue-576	105	11	the	the	DET
issue-576	105	12	compliance	compliance	NOUN
issue-576	105	13	auditing	auditing	NOUN
issue-576	105	14	with	with	ADP
issue-576	105	15	the	the	DET
issue-576	105	16	performance	performance	NOUN
issue-576	105	17	auditing	auditing	NOUN
issue-576	105	18	does	do	AUX
issue-576	105	19	not	not	PART
issue-576	105	20	cause	cause	VERB
issue-576	105	21	,	,	PUNCT
issue-576	105	22	in	in	ADP
issue-576	105	23	practice	practice	NOUN
issue-576	105	24	,	,	PUNCT
issue-576	105	25	special	special	ADJ
issue-576	105	26	problems	problem	NOUN
issue-576	105	27	,	,	PUNCT
issue-576	105	28	because	because	SCONJ
issue-576	105	29	these	these	DET
issue-576	105	30	two	two	NUM
issue-576	105	31	forms	form	NOUN
issue-576	105	32	of	of	ADP
issue-576	105	33	the	the	DET
issue-576	105	34	audit	audit	NOUN
issue-576	105	35	have	have	AUX
issue-576	105	36	nearly	nearly	ADV
issue-576	105	37	always	always	ADV
issue-576	105	38	associated	associate	VERB
issue-576	105	39	issues	issue	NOUN
issue-576	105	40	.	.	PUNCT
issue-576	106	1	it	it	PRON
issue-576	106	2	should	should	AUX
issue-576	106	3	be	be	AUX
issue-576	106	4	noted	note	VERB
issue-576	106	5	that	that	SCONJ
issue-576	106	6	in	in	ADP
issue-576	106	7	different	different	ADJ
issue-576	106	8	forms	form	NOUN
issue-576	106	9	of	of	ADP
issue-576	106	10	public	public	ADJ
issue-576	106	11	audit	audit	NOUN
issue-576	106	12	,	,	PUNCT
issue-576	106	13	critical	critical	ADJ
issue-576	106	14	attention	attention	NOUN
issue-576	106	15	is	be	AUX
issue-576	106	16	paid	pay	VERB
issue-576	106	17	to	to	ADP
issue-576	106	18	the	the	DET
issue-576	106	19	relationship	relationship	NOUN
issue-576	106	20	between	between	ADP
issue-576	106	21	public	public	ADJ
issue-576	106	22	auditors	auditor	NOUN
issue-576	106	23	and	and	CCONJ
issue-576	106	24	the	the	DET
issue-576	106	25	audited	audited	ADJ
issue-576	106	26	entity	entity	NOUN
issue-576	106	27	.	.	PUNCT
issue-576	107	1	establishing	establish	VERB
issue-576	107	2	a	a	DET
issue-576	107	3	mutual	mutual	ADJ
issue-576	107	4	understanding	understanding	NOUN
issue-576	107	5	contributes	contribute	VERB
issue-576	107	6	to	to	ADP
issue-576	107	7	the	the	DET
issue-576	107	8	audit	audit	NOUN
issue-576	107	9	’s	’s	PART
issue-576	107	10	quality	quality	NOUN
issue-576	107	11	and	and	CCONJ
issue-576	107	12	efficiency	efficiency	NOUN
issue-576	107	13	,	,	PUNCT
issue-576	107	14	as	as	ADV
issue-576	107	15	well	well	ADV
issue-576	107	16	as	as	ADP
issue-576	107	17	to	to	ADP
issue-576	107	18	the	the	DET
issue-576	107	19	increase	increase	NOUN
issue-576	107	20	in	in	ADP
issue-576	107	21	public	public	ADJ
issue-576	107	22	confidence	confidence	NOUN
issue-576	107	23	towards	towards	ADP
issue-576	107	24	the	the	DET
issue-576	107	25	audit	audit	NOUN
issue-576	107	26	results	result	NOUN
issue-576	107	27	stated	state	VERB
issue-576	107	28	in	in	ADP
issue-576	107	29	the	the	DET
issue-576	107	30	reports	report	NOUN
issue-576	107	31	.	.	PUNCT
issue-576	108	1	thus	thus	ADV
issue-576	108	2	,	,	PUNCT
issue-576	108	3	the	the	DET
issue-576	108	4	report	report	NOUN
issue-576	108	5	on	on	ADP
issue-576	108	6	the	the	DET
issue-576	108	7	results	result	NOUN
issue-576	108	8	of	of	ADP
issue-576	108	9	compliance	compliance	NOUN
issue-576	108	10	auditing	auditing	NOUN
issue-576	108	11	is	be	AUX
issue-576	108	12	important	important	ADJ
issue-576	108	13	because	because	SCONJ
issue-576	108	14	it	it	PRON
issue-576	108	15	has	have	VERB
issue-576	108	16	to	to	PART
issue-576	108	17	send	send	VERB
issue-576	108	18	the	the	DET
issue-576	108	19	fullest	full	ADJ
issue-576	108	20	,	,	PUNCT
issue-576	108	21	verifiable	verifiable	ADJ
issue-576	108	22	and	and	CCONJ
issue-576	108	23	understandable	understandable	ADJ
issue-576	108	24	information	information	NOUN
issue-576	108	25	to	to	ADP
issue-576	108	26	interested	interested	ADJ
issue-576	108	27	users	user	NOUN
issue-576	108	28	.	.	PUNCT
issue-576	109	1	there	there	PRON
issue-576	109	2	are	be	VERB
issue-576	109	3	differences	difference	NOUN
issue-576	109	4	in	in	ADP
issue-576	109	5	the	the	DET
issue-576	109	6	reports	report	NOUN
issue-576	109	7	’	'	PUNCT
issue-576	109	8	presentation	presentation	NOUN
issue-576	109	9	based	base	VERB
issue-576	109	10	on	on	ADP
issue-576	109	11	the	the	DET
issue-576	109	12	ca	ca	NOUN
issue-576	109	13	results	result	VERB
issue-576	109	14	,	,	PUNCT
issue-576	109	15	as	as	ADV
issue-576	109	16	well	well	ADV
issue-576	109	17	as	as	ADP
issue-576	109	18	in	in	ADP
issue-576	109	19	the	the	DET
issue-576	109	20	language	language	NOUN
issue-576	109	21	of	of	ADP
issue-576	109	22	their	their	PRON
issue-576	109	23	submission	submission	NOUN
issue-576	109	24	.	.	PUNCT
issue-576	110	1	in	in	ADP
issue-576	110	2	effect	effect	NOUN
issue-576	110	3	,	,	PUNCT
issue-576	110	4	there	there	PRON
issue-576	110	5	are	be	VERB
issue-576	110	6	two	two	NUM
issue-576	110	7	basic	basic	ADJ
issue-576	110	8	report	report	NOUN
issue-576	110	9	formats	format	NOUN
issue-576	110	10	:	:	PUNCT
issue-576	110	11	(	(	PUNCT
issue-576	110	12	1	1	X
issue-576	110	13	)	)	PUNCT
issue-576	110	14	the	the	DET
issue-576	110	15	extended	extended	ADJ
issue-576	110	16	presentation	presentation	NOUN
issue-576	110	17	of	of	ADP
issue-576	110	18	results	result	NOUN
issue-576	110	19	with	with	ADP
issue-576	110	20	appropriate	appropriate	ADJ
issue-576	110	21	criteria	criterion	NOUN
issue-576	110	22	-	-	PUNCT
issue-576	110	23	based	base	VERB
issue-576	110	24	evaluation	evaluation	NOUN
issue-576	110	25	resulting	result	VERB
issue-576	110	26	in	in	ADP
issue-576	110	27	its	its	PRON
issue-576	110	28	long	long	ADJ
issue-576	110	29	form	form	NOUN
issue-576	110	30	;	;	PUNCT
issue-576	110	31	(	(	PUNCT
issue-576	110	32	2	2	X
issue-576	110	33	)	)	PUNCT
issue-576	110	34	an	an	DET
issue-576	110	35	auditor	auditor	NOUN
issue-576	110	36	’s	’s	PART
issue-576	110	37	regular	regular	ADJ
issue-576	110	38	,	,	PUNCT
issue-576	110	39	often	often	ADV
issue-576	110	40	short	short	ADJ
issue-576	110	41	,	,	PUNCT
issue-576	110	42	statement	statement	NOUN
issue-576	110	43	.	.	PUNCT
issue-576	111	1	in	in	ADP
issue-576	111	2	many	many	ADJ
issue-576	111	3	instances	instance	NOUN
issue-576	111	4	,	,	PUNCT
issue-576	111	5	sais	sais	X
issue-576	111	6	publish	publish	VERB
issue-576	111	7	the	the	DET
issue-576	111	8	reports	report	NOUN
issue-576	111	9	in	in	ADP
issue-576	111	10	both	both	DET
issue-576	111	11	formats	format	NOUN
issue-576	111	12	on	on	ADP
issue-576	111	13	their	their	PRON
issue-576	111	14	public	public	ADJ
issue-576	111	15	resources	resource	NOUN
issue-576	111	16	.	.	PUNCT
issue-576	112	1	at	at	ADP
issue-576	112	2	this	this	PRON
issue-576	112	3	,	,	PUNCT
issue-576	112	4	the	the	DET
issue-576	112	5	extended	extended	ADJ
issue-576	112	6	(	(	PUNCT
issue-576	112	7	long	long	ADJ
issue-576	112	8	)	)	PUNCT
issue-576	112	9	report	report	NOUN
issue-576	112	10	is	be	AUX
issue-576	112	11	generally	generally	ADV
issue-576	112	12	presented	present	VERB
issue-576	112	13	in	in	ADP
issue-576	112	14	a	a	DET
issue-576	112	15	state	state	NOUN
issue-576	112	16	language	language	NOUN
issue-576	112	17	,	,	PUNCT
issue-576	112	18	and	and	CCONJ
issue-576	112	19	the	the	DET
issue-576	112	20	short	short	ADJ
issue-576	112	21	one	one	NOUN
issue-576	112	22	–	–	PUNCT
issue-576	112	23	in	in	ADP
issue-576	112	24	english	english	PROPN
issue-576	112	25	.	.	PUNCT
issue-576	113	1	in	in	ADP
issue-576	113	2	light	light	NOUN
issue-576	113	3	of	of	ADP
issue-576	113	4	this	this	PRON
issue-576	113	5	,	,	PUNCT
issue-576	113	6	the	the	DET
issue-576	113	7	suggestions	suggestion	NOUN
issue-576	113	8	of	of	ADP
issue-576	113	9	the	the	DET
issue-576	113	10	national	national	ADJ
issue-576	113	11	audit	audit	PROPN
issue-576	113	12	office	office	NOUN
issue-576	113	13	of	of	ADP
issue-576	113	14	estonia	estonia	PROPN
issue-576	113	15	regarding	regard	VERB
issue-576	113	16	the	the	DET
issue-576	113	17	preparation	preparation	NOUN
issue-576	113	18	of	of	ADP
issue-576	113	19	a	a	DET
issue-576	113	20	qualitative	qualitative	ADJ
issue-576	113	21	report	report	NOUN
issue-576	113	22	on	on	ADP
issue-576	113	23	the	the	DET
issue-576	113	24	compliance	compliance	NOUN
issue-576	113	25	auditing	auditing	NOUN
issue-576	113	26	results	result	NOUN
issue-576	113	27	are	be	AUX
issue-576	113	28	useful	useful	ADJ
issue-576	113	29	.	.	PUNCT
issue-576	114	1	so	so	ADV
issue-576	114	2	,	,	PUNCT
issue-576	114	3	to	to	PART
issue-576	114	4	shorten	shorten	VERB
issue-576	114	5	the	the	DET
issue-576	114	6	report	report	NOUN
issue-576	114	7	preparation	preparation	NOUN
issue-576	114	8	time	time	NOUN
issue-576	114	9	,	,	PUNCT
issue-576	114	10	a	a	DET
issue-576	114	11	template	template	NOUN
issue-576	114	12	can	can	AUX
issue-576	114	13	be	be	AUX
issue-576	114	14	developed	develop	VERB
issue-576	114	15	.	.	PUNCT
issue-576	115	1	in	in	ADP
issue-576	115	2	order	order	NOUN
issue-576	115	3	for	for	ADP
issue-576	115	4	a	a	DET
issue-576	115	5	public	public	ADJ
issue-576	115	6	auditor	auditor	NOUN
issue-576	115	7	’s	’s	PART
issue-576	115	8	idea	idea	NOUN
issue-576	115	9	about	about	ADP
issue-576	115	10	the	the	DET
issue-576	115	11	subject	subject	NOUN
issue-576	115	12	for	for	ADP
issue-576	115	13	an	an	DET
issue-576	115	14	audit	audit	NOUN
issue-576	115	15	represented	represent	VERB
issue-576	115	16	in	in	ADP
issue-576	115	17	summary	summary	NOUN
issue-576	115	18	to	to	PART
issue-576	115	19	be	be	AUX
issue-576	115	20	clear	clear	ADJ
issue-576	115	21	,	,	PUNCT
issue-576	115	22	it	it	PRON
issue-576	115	23	must	must	AUX
issue-576	115	24	be	be	AUX
issue-576	115	25	highlighted	highlight	VERB
issue-576	115	26	what	what	PRON
issue-576	115	27	they	they	PRON
issue-576	115	28	were	be	AUX
issue-576	115	29	doing	do	VERB
issue-576	115	30	,	,	PUNCT
issue-576	115	31	for	for	ADP
issue-576	115	32	what	what	DET
issue-576	115	33	purpose	purpose	NOUN
issue-576	115	34	and	and	CCONJ
issue-576	115	35	what	what	PRON
issue-576	115	36	is	be	AUX
issue-576	115	37	found	find	VERB
issue-576	115	38	.	.	PUNCT
issue-576	116	1	the	the	DET
issue-576	116	2	quality	quality	NOUN
issue-576	116	3	of	of	ADP
issue-576	116	4	data	datum	NOUN
issue-576	116	5	reporting	reporting	NOUN
issue-576	116	6	that	that	PRON
issue-576	116	7	may	may	AUX
issue-576	116	8	be	be	AUX
issue-576	116	9	of	of	ADP
issue-576	116	10	interest	interest	NOUN
issue-576	116	11	to	to	ADP
issue-576	116	12	both	both	DET
issue-576	116	13	parliament	parliament	NOUN
issue-576	116	14	and	and	CCONJ
issue-576	116	15	the	the	DET
issue-576	116	16	public	public	NOUN
issue-576	116	17	also	also	ADV
issue-576	116	18	plays	play	VERB
issue-576	116	19	an	an	DET
issue-576	116	20	important	important	ADJ
issue-576	116	21	role	role	NOUN
issue-576	116	22	.	.	PUNCT
issue-576	117	1	to	to	PART
issue-576	117	2	improve	improve	VERB
issue-576	117	3	the	the	DET
issue-576	117	4	report	report	NOUN
issue-576	117	5	’s	’s	PART
issue-576	117	6	informative	informative	ADJ
issue-576	117	7	value	value	NOUN
issue-576	117	8	,	,	PUNCT
issue-576	117	9	all	all	DET
issue-576	117	10	the	the	DET
issue-576	117	11	important	important	ADJ
issue-576	117	12	information	information	NOUN
issue-576	117	13	about	about	ADP
issue-576	117	14	the	the	DET
issue-576	117	15	deviations	deviation	NOUN
issue-576	117	16	or	or	CCONJ
issue-576	117	17	recommendations	recommendation	NOUN
issue-576	117	18	should	should	AUX
issue-576	117	19	be	be	AUX
issue-576	117	20	structured	structure	VERB
issue-576	117	21	and	and	CCONJ
issue-576	117	22	represented	represent	VERB
issue-576	117	23	by	by	ADP
issue-576	117	24	tables	table	NOUN
issue-576	117	25	or	or	CCONJ
issue-576	117	26	graphs	graph	NOUN
issue-576	117	27	,	,	PUNCT
issue-576	117	28	etc	etc	X
issue-576	117	29	.	.	X
issue-576	117	30	to	to	PART
issue-576	117	31	enhance	enhance	VERB
issue-576	117	32	the	the	DET
issue-576	117	33	clarity	clarity	NOUN
issue-576	117	34	of	of	ADP
issue-576	117	35	reports	report	NOUN
issue-576	117	36	and	and	CCONJ
issue-576	117	37	conclusions	conclusion	NOUN
issue-576	117	38	based	base	VERB
issue-576	117	39	on	on	ADP
issue-576	117	40	the	the	DET
issue-576	117	41	compliance	compliance	NOUN
issue-576	117	42	auditing	auditing	NOUN
issue-576	117	43	results	result	NOUN
issue-576	117	44	and	and	CCONJ
issue-576	117	45	to	to	PART
issue-576	117	46	improve	improve	VERB
issue-576	117	47	their	their	PRON
issue-576	117	48	effectiveness	effectiveness	NOUN
issue-576	117	49	,	,	PUNCT
issue-576	117	50	the	the	DET
issue-576	117	51	supreme	supreme	PROPN
issue-576	117	52	audit	audit	PROPN
issue-576	117	53	office	office	NOUN
issue-576	117	54	of	of	ADP
issue-576	117	55	poland	poland	PROPN
issue-576	117	56	recommends	recommend	VERB
issue-576	117	57	:	:	PUNCT
issue-576	117	58	to	to	PART
issue-576	117	59	write	write	VERB
issue-576	117	60	the	the	DET
issue-576	117	61	report	report	NOUN
issue-576	117	62	in	in	ADP
issue-576	117	63	simple	simple	ADJ
issue-576	117	64	language	language	NOUN
issue-576	117	65	that	that	PRON
issue-576	117	66	conveys	convey	VERB
issue-576	117	67	the	the	DET
issue-576	117	68	meaning	meaning	NOUN
issue-576	117	69	of	of	ADP
issue-576	117	70	work	work	NOUN
issue-576	117	71	conducted	conduct	VERB
issue-576	117	72	clearly	clearly	ADV
issue-576	117	73	and	and	CCONJ
issue-576	117	74	accurately	accurately	ADV
issue-576	117	75	,	,	PUNCT
issue-576	117	76	makes	make	VERB
issue-576	117	77	it	it	PRON
issue-576	117	78	interesting	interesting	ADJ
issue-576	117	79	for	for	ADP
issue-576	117	80	users	user	NOUN
issue-576	117	81	;	;	PUNCT
issue-576	117	82	strongly	strongly	ADV
issue-576	117	83	emphasize	emphasize	VERB
issue-576	117	84	the	the	DET
issue-576	117	85	importance	importance	NOUN
issue-576	117	86	of	of	ADP
issue-576	117	87	the	the	DET
issue-576	117	88	recommendations	recommendation	NOUN
issue-576	117	89	given	give	VERB
issue-576	117	90	;	;	PUNCT
issue-576	117	91	be	be	AUX
issue-576	117	92	fair	fair	ADJ
issue-576	117	93	and	and	CCONJ
issue-576	117	94	impartial	impartial	ADJ
issue-576	117	95	while	while	SCONJ
issue-576	117	96	passing	pass	VERB
issue-576	117	97	an	an	DET
issue-576	117	98	opinion	opinion	NOUN
issue-576	117	99	;	;	PUNCT
issue-576	117	100	describe	describe	VERB
issue-576	117	101	only	only	ADV
issue-576	117	102	important	important	ADJ
issue-576	117	103	issues	issue	NOUN
issue-576	117	104	which	which	PRON
issue-576	117	105	are	be	AUX
issue-576	117	106	of	of	ADP
issue-576	117	107	significance	significance	NOUN
issue-576	117	108	for	for	ADP
issue-576	117	109	the	the	DET
issue-576	117	110	conclusion	conclusion	NOUN
issue-576	117	111	;	;	PUNCT
issue-576	117	112	provide	provide	VERB
issue-576	117	113	convincing	convincing	ADJ
issue-576	117	114	and	and	CCONJ
issue-576	117	115	well	well	ADV
issue-576	117	116	-	-	PUNCT
issue-576	117	117	founded	found	VERB
issue-576	117	118	conclusions	conclusion	NOUN
issue-576	117	119	which	which	PRON
issue-576	117	120	must	must	AUX
issue-576	117	121	contain	contain	VERB
issue-576	117	122	specific	specific	ADJ
issue-576	117	123	and	and	CCONJ
issue-576	117	124	realistic	realistic	ADJ
issue-576	117	125	recommendations	recommendation	NOUN
issue-576	117	126	to	to	PART
issue-576	117	127	implement	implement	VERB
issue-576	117	128	(	(	PUNCT
issue-576	117	129	sułkowska	sułkowska	NOUN
issue-576	117	130	,	,	PUNCT
issue-576	117	131	2014	2014	NUM
issue-576	117	132	)	)	PUNCT
issue-576	117	133	.	.	PUNCT
issue-576	118	1	in	in	ADP
issue-576	118	2	addition	addition	NOUN
issue-576	118	3	,	,	PUNCT
issue-576	118	4	the	the	DET
issue-576	118	5	seminar	seminar	NOUN
issue-576	118	6	covered	cover	VERB
issue-576	118	7	the	the	DET
issue-576	118	8	specific	specific	ADJ
issue-576	118	9	sais	sais	PROPN
issue-576	118	10	case	case	NOUN
issue-576	118	11	studies	study	NOUN
issue-576	118	12	of	of	ADP
issue-576	118	13	estonia	estonia	PROPN
issue-576	118	14	,	,	PUNCT
issue-576	118	15	finland	finland	PROPN
issue-576	118	16	,	,	PUNCT
issue-576	118	17	hungary	hungary	PROPN
issue-576	118	18	,	,	PUNCT
issue-576	118	19	latvia	latvia	PROPN
issue-576	118	20	,	,	PUNCT
issue-576	118	21	lithuania	lithuania	PROPN
issue-576	118	22	,	,	PUNCT
issue-576	118	23	and	and	CCONJ
issue-576	118	24	turkey	turkey	NOUN
issue-576	118	25	,	,	PUNCT
issue-576	118	26	the	the	DET
issue-576	118	27	findings	finding	NOUN
issue-576	118	28	of	of	ADP
issue-576	118	29	which	which	PRON
issue-576	118	30	have	have	AUX
issue-576	118	31	enriched	enrich	VERB
issue-576	118	32	the	the	DET
issue-576	118	33	experience	experience	NOUN
issue-576	118	34	of	of	ADP
issue-576	118	35	all	all	DET
issue-576	118	36	parties	party	NOUN
issue-576	118	37	concerned	concern	VERB
issue-576	118	38	.	.	PUNCT
issue-576	119	1	thus	thus	ADV
issue-576	119	2	,	,	PUNCT
issue-576	119	3	the	the	DET
issue-576	119	4	best	good	ADJ
issue-576	119	5	experience	experience	NOUN
issue-576	119	6	of	of	ADP
issue-576	119	7	sais	sais	PROPN
issue-576	119	8	in	in	ADP
issue-576	119	9	different	different	ADJ
issue-576	119	10	countries	country	NOUN
issue-576	119	11	regarding	regard	VERB
issue-576	119	12	public	public	ADJ
issue-576	119	13	compliance	compliance	NOUN
issue-576	119	14	auditing	auditing	NOUN
issue-576	119	15	was	be	AUX
issue-576	119	16	the	the	DET
issue-576	119	17	basis	basis	NOUN
issue-576	119	18	for	for	ADP
issue-576	119	19	the	the	DET
issue-576	119	20	issai	issai	PROPN
issue-576	119	21	standards	standard	NOUN
issue-576	119	22	.	.	PUNCT
issue-576	120	1	3	3	X
issue-576	120	2	.	.	X
issue-576	120	3	analysis	analysis	NOUN
issue-576	120	4	of	of	ADP
issue-576	120	5	the	the	DET
issue-576	120	6	issai	issai	PROPN
issue-576	120	7	standards	standard	NOUN
issue-576	120	8	key	key	ADJ
issue-576	120	9	requirements	requirement	NOUN
issue-576	120	10	as	as	ADP
issue-576	120	11	to	to	ADP
issue-576	120	12	the	the	DET
issue-576	120	13	public	public	ADJ
issue-576	120	14	compliance	compliance	NOUN
issue-576	120	15	auditing	auditing	NOUN
issue-576	120	16	compliance	compliance	NOUN
issue-576	120	17	auditing	auditing	NOUN
issue-576	120	18	favours	favour	VERB
issue-576	120	19	transparency	transparency	NOUN
issue-576	120	20	by	by	ADP
issue-576	120	21	providing	provide	VERB
issue-576	120	22	reliable	reliable	ADJ
issue-576	120	23	information	information	NOUN
issue-576	120	24	about	about	ADP
issue-576	120	25	how	how	SCONJ
issue-576	120	26	public	public	ADJ
issue-576	120	27	resource	resource	NOUN
issue-576	120	28	management	management	NOUN
issue-576	120	29	is	be	AUX
issue-576	120	30	effected	effect	VERB
issue-576	120	31	and	and	CCONJ
issue-576	120	32	about	about	ADP
issue-576	120	33	the	the	DET
issue-576	120	34	observance	observance	NOUN
issue-576	120	35	of	of	ADP
issue-576	120	36	citizens	citizen	NOUN
issue-576	120	37	’	’	PART
issue-576	120	38	rights	right	NOUN
issue-576	120	39	according	accord	VERB
issue-576	120	40	to	to	ADP
issue-576	120	41	legislative	legislative	ADJ
issue-576	120	42	requirements	requirement	NOUN
issue-576	120	43	.	.	PUNCT
issue-576	121	1	it	it	PRON
issue-576	121	2	also	also	ADV
issue-576	121	3	contributes	contribute	VERB
issue-576	121	4	to	to	ADP
issue-576	121	5	responsibility	responsibility	NOUN
issue-576	121	6	for	for	ADP
issue-576	121	7	all	all	DET
issue-576	121	8	the	the	DET
issue-576	121	9	deviations	deviation	NOUN
issue-576	121	10	and	and	CCONJ
issue-576	121	11	irregularities	irregularity	NOUN
issue-576	121	12	found	find	VERB
issue-576	121	13	in	in	ADP
issue-576	121	14	the	the	DET
issue-576	121	15	government	government	NOUN
issue-576	121	16	bodies	body	NOUN
issue-576	121	17	activities	activity	NOUN
issue-576	121	18	,	,	PUNCT
issue-576	121	19	because	because	SCONJ
issue-576	121	20	in	in	ADP
issue-576	121	21	accordance	accordance	NOUN
issue-576	121	22	with	with	ADP
issue-576	121	23	any	any	DET
issue-576	121	24	findings	finding	NOUN
issue-576	121	25	the	the	DET
issue-576	121	26	corrective	corrective	ADJ
issue-576	121	27	measures	measure	NOUN
issue-576	121	28	are	be	AUX
issue-576	121	29	taken	take	VERB
issue-576	121	30	and	and	CCONJ
issue-576	121	31	those	those	PRON
issue-576	121	32	found	find	VERB
issue-576	121	33	responsible	responsible	ADJ
issue-576	121	34	are	be	AUX
issue-576	121	35	made	make	VERB
issue-576	121	36	accountable	accountable	ADJ
issue-576	121	37	.	.	PUNCT
issue-576	122	1	good	good	ADJ
issue-576	122	2	governance	governance	NOUN
issue-576	122	3	support	support	NOUN
issue-576	122	4	takes	take	VERB
issue-576	122	5	place	place	NOUN
issue-576	122	6	by	by	ADP
issue-576	122	7	identifying	identify	VERB
issue-576	122	8	weaknesses	weakness	NOUN
issue-576	122	9	and	and	CCONJ
issue-576	122	10	deviations	deviation	NOUN
issue-576	122	11	from	from	ADP
issue-576	122	12	laws	law	NOUN
issue-576	122	13	,	,	PUNCT
issue-576	122	14	rules	rule	NOUN
issue-576	122	15	,	,	PUNCT
issue-576	122	16	and	and	CCONJ
issue-576	122	17	regulations	regulation	NOUN
issue-576	122	18	with	with	ADP
issue-576	122	19	propriety	propriety	NOUN
issue-576	122	20	assessment	assessment	NOUN
issue-576	122	21	in	in	ADP
issue-576	122	22	cases	case	NOUN
issue-576	122	23	when	when	SCONJ
issue-576	122	24	laws	law	NOUN
issue-576	122	25	and	and	CCONJ
issue-576	122	26	other	other	ADJ
issue-576	122	27	statutory	statutory	ADJ
issue-576	122	28	instruments	instrument	NOUN
issue-576	122	29	are	be	AUX
issue-576	122	30	not	not	PART
issue-576	122	31	enough	enough	ADV
issue-576	122	32	adequate	adequate	ADJ
issue-576	122	33	.	.	PUNCT
issue-576	123	1	in	in	ADP
issue-576	123	2	addition	addition	NOUN
issue-576	123	3	,	,	PUNCT
issue-576	123	4	ca	can	AUX
issue-576	123	5	reduces	reduce	VERB
issue-576	123	6	the	the	DET
issue-576	123	7	risk	risk	NOUN
issue-576	123	8	of	of	ADP
issue-576	123	9	fraud	fraud	NOUN
issue-576	123	10	and	and	CCONJ
issue-576	123	11	corruption	corruption	NOUN
issue-576	123	12	that	that	PRON
issue-576	123	13	hamper	hamper	VERB
issue-576	123	14	transparency	transparency	NOUN
issue-576	123	15	,	,	PUNCT
issue-576	123	16	accountability	accountability	NOUN
issue-576	123	17	,	,	PUNCT
issue-576	123	18	and	and	CCONJ
issue-576	123	19	good	good	ADJ
issue-576	123	20	governance	governance	NOUN
issue-576	123	21	.	.	PUNCT
issue-576	124	1	taking	take	VERB
issue-576	124	2	into	into	ADP
issue-576	124	3	account	account	NOUN
issue-576	124	4	the	the	DET
issue-576	124	5	latest	late	ADJ
issue-576	124	6	changes	change	NOUN
issue-576	124	7	,	,	PUNCT
issue-576	124	8	the	the	DET
issue-576	124	9	issai	issai	ADJ
issue-576	124	10	standards	standard	NOUN
issue-576	124	11	on	on	ADP
issue-576	124	12	the	the	DET
issue-576	124	13	3rd	3rd	ADJ
issue-576	124	14	and	and	CCONJ
issue-576	124	15	4th	4th	ADJ
issue-576	124	16	levels	level	NOUN
issue-576	124	17	contain	contain	VERB
issue-576	124	18	requirements	requirement	NOUN
issue-576	124	19	for	for	ADP
issue-576	124	20	compliance	compliance	NOUN
issue-576	124	21	auditing	auditing	NOUN
issue-576	124	22	:	:	PUNCT
issue-576	124	23	issai	issai	VERB
issue-576	124	24	100	100	NUM
issue-576	124	25	“	"	PUNCT
issue-576	124	26	fundamental	fundamental	ADJ
issue-576	124	27	principles	principle	NOUN
issue-576	124	28	of	of	ADP
issue-576	124	29	public	public	ADJ
issue-576	124	30	-	-	PUNCT
issue-576	124	31	sector	sector	NOUN
issue-576	124	32	auditing	auditing	NOUN
issue-576	124	33	”	"	PUNCT
issue-576	124	34	,	,	PUNCT
issue-576	124	35	issai	issai	VERB
issue-576	124	36	400	400	NUM
issue-576	124	37	“	"	PUNCT
issue-576	124	38	fundamental	fundamental	ADJ
issue-576	124	39	principles	principle	NOUN
issue-576	124	40	of	of	ADP
issue-576	124	41	compliance	compliance	NOUN
issue-576	124	42	auditing	auditing	NOUN
issue-576	124	43	”	"	PUNCT
issue-576	124	44	,	,	PUNCT
issue-576	124	45	and	and	CCONJ
issue-576	124	46	issai	issai	VERB
issue-576	124	47	4000	4000	NUM
issue-576	124	48	“	"	PUNCT
issue-576	124	49	compliance	compliance	NOUN
issue-576	124	50	audit	audit	NOUN
issue-576	124	51	standard	standard	NOUN
issue-576	124	52	”	"	PUNCT
issue-576	124	53	.	.	PUNCT
issue-576	125	1	key	key	ADJ
issue-576	125	2	requirements	requirement	NOUN
issue-576	125	3	for	for	ADP
issue-576	125	4	ca	can	AUX
issue-576	125	5	are	be	AUX
issue-576	125	6	contained	contain	VERB
issue-576	125	7	in	in	ADP
issue-576	125	8	issai	issai	NOUN
issue-576	125	9	400	400	NUM
issue-576	125	10	,	,	PUNCT
issue-576	125	11	which	which	PRON
issue-576	125	12	is	be	AUX
issue-576	125	13	based	base	VERB
issue-576	125	14	on	on	ADP
issue-576	125	15	issai	issai	PROPN
issue-576	125	16	100	100	NUM
issue-576	125	17	and	and	CCONJ
issue-576	125	18	concretizes	concretize	VERB
issue-576	125	19	it	it	PRON
issue-576	125	20	,	,	PUNCT
issue-576	125	21	in	in	ADP
issue-576	125	22	particular	particular	ADJ
issue-576	125	23	,	,	PUNCT
issue-576	125	24	regarding	regard	VERB
issue-576	125	25	the	the	DET
issue-576	125	26	purpose	purpose	NOUN
issue-576	125	27	and	and	CCONJ
issue-576	125	28	justification	justification	NOUN
issue-576	125	29	for	for	ADP
issue-576	125	30	the	the	DET
issue-576	125	31	issai	issai	PROPN
issue-576	125	32	standards	standard	NOUN
issue-576	125	33	use	use	VERB
issue-576	125	34	while	while	SCONJ
issue-576	125	35	conducting	conduct	VERB
issue-576	125	36	the	the	DET
issue-576	125	37	compliance	compliance	NOUN
issue-576	125	38	audit	audit	NOUN
issue-576	125	39	,	,	PUNCT
issue-576	125	40	ca	ca	NOUN
issue-576	125	41	fundamentals	fundamental	NOUN
issue-576	125	42	and	and	CCONJ
issue-576	125	43	different	different	ADJ
issue-576	125	44	ways	way	NOUN
issue-576	125	45	of	of	ADP
issue-576	125	46	its	its	PRON
issue-576	125	47	implementation	implementation	NOUN
issue-576	125	48	,	,	PUNCT
issue-576	125	49	as	as	ADV
issue-576	125	50	well	well	ADV
issue-576	125	51	as	as	ADP
issue-576	125	52	elements	element	NOUN
issue-576	125	53	and	and	CCONJ
issue-576	125	54	principles	principle	NOUN
issue-576	125	55	.	.	PUNCT
issue-576	126	1	to	to	PART
issue-576	126	2	conclude	conclude	VERB
issue-576	126	3	,	,	PUNCT
issue-576	126	4	issai	issai	VERB
issue-576	126	5	300	300	NUM
issue-576	126	6	gives	give	VERB
issue-576	126	7	the	the	DET
issue-576	126	8	following	follow	VERB
issue-576	126	9	ca	ca	NOUN
issue-576	126	10	definition	definition	NOUN
issue-576	126	11	:	:	PUNCT
issue-576	126	12	“	"	PUNCT
issue-576	126	13	compliance	compliance	NOUN
issue-576	126	14	auditing	auditing	NOUN
issue-576	126	15	is	be	AUX
issue-576	126	16	the	the	DET
issue-576	126	17	independent	independent	ADJ
issue-576	126	18	assessment	assessment	NOUN
issue-576	126	19	of	of	ADP
issue-576	126	20	whether	whether	SCONJ
issue-576	126	21	a	a	DET
issue-576	126	22	given	give	VERB
issue-576	126	23	subject	subject	NOUN
issue-576	126	24	matter	matter	NOUN
issue-576	126	25	is	be	AUX
issue-576	126	26	in	in	ADP
issue-576	126	27	compliance	compliance	NOUN
issue-576	126	28	with	with	ADP
issue-576	126	29	applicable	applicable	ADJ
issue-576	126	30	authorities	authority	NOUN
issue-576	126	31	identified	identify	VERB
issue-576	126	32	as	as	ADP
issue-576	126	33	criteria	criterion	NOUN
issue-576	126	34	.	.	PUNCT
issue-576	127	1	compliance	compliance	NOUN
issue-576	127	2	audits	audits	NOUN
issue-576	127	3	are	be	AUX
issue-576	127	4	carried	carry	VERB
issue-576	127	5	out	out	ADP
issue-576	127	6	by	by	ADP
issue-576	127	7	assessing	assess	VERB
issue-576	127	8	whether	whether	SCONJ
issue-576	127	9	activities	activity	NOUN
issue-576	127	10	,	,	PUNCT
issue-576	127	11	financial	financial	ADJ
issue-576	127	12	transactions	transaction	NOUN
issue-576	127	13	and	and	CCONJ
issue-576	127	14	information	information	NOUN
issue-576	127	15	comply	comply	NOUN
issue-576	127	16	,	,	PUNCT
issue-576	127	17	in	in	ADP
issue-576	127	18	all	all	DET
issue-576	127	19	material	material	NOUN
issue-576	127	20	respects	respect	NOUN
issue-576	127	21	,	,	PUNCT
issue-576	127	22	with	with	ADP
issue-576	127	23	the	the	DET
issue-576	127	24	authorities	authority	NOUN
issue-576	127	25	which	which	PRON
issue-576	127	26	govern	govern	VERB
issue-576	127	27	the	the	DET
issue-576	127	28	audited	audit	VERB
issue-576	127	29	entity	entity	NOUN
issue-576	127	30	”	"	PUNCT
issue-576	127	31	(	(	PUNCT
issue-576	127	32	issai	issai	VERB
issue-576	127	33	300	300	NUM
issue-576	127	34	,	,	PUNCT
issue-576	127	35	2013	2013	NUM
issue-576	127	36	)	)	PUNCT
issue-576	127	37	.	.	PUNCT
issue-576	128	1	the	the	DET
issue-576	128	2	issai	issai	PROPN
issue-576	128	3	standards	standard	NOUN
issue-576	128	4	provide	provide	VERB
issue-576	128	5	a	a	DET
issue-576	128	6	wide	wide	ADJ
issue-576	128	7	range	range	NOUN
issue-576	128	8	of	of	ADP
issue-576	128	9	principles	principle	NOUN
issue-576	128	10	,	,	PUNCT
issue-576	128	11	standards	standard	NOUN
issue-576	128	12	,	,	PUNCT
issue-576	128	13	and	and	CCONJ
issue-576	128	14	guidelines	guideline	NOUN
issue-576	128	15	to	to	PART
issue-576	128	16	study	study	VERB
issue-576	128	17	the	the	DET
issue-576	128	18	subject	subject	NOUN
issue-576	128	19	of	of	ADP
issue-576	128	20	the	the	DET
issue-576	128	21	audit	audit	NOUN
issue-576	128	22	,	,	PUNCT
issue-576	128	23	applying	apply	VERB
issue-576	128	24	certain	certain	ADJ
issue-576	128	25	methods	method	NOUN
issue-576	128	26	and	and	CCONJ
issue-576	128	27	report	report	NOUN
issue-576	128	28	formats	format	NOUN
issue-576	128	29	.	.	PUNCT
issue-576	129	1	ca	can	AUX
issue-576	129	2	guidelines	guideline	NOUN
issue-576	129	3	(	(	PUNCT
issue-576	129	4	issai	issai	VERB
issue-576	129	5	4000	4000	NUM
issue-576	129	6	-	-	SYM
issue-576	129	7	4999	4999	NUM
issue-576	129	8	)	)	PUNCT
issue-576	129	9	,	,	PUNCT
issue-576	129	10	as	as	SCONJ
issue-576	129	11	noted	note	VERB
issue-576	129	12	above	above	ADV
issue-576	129	13	,	,	PUNCT
issue-576	129	14	are	be	AUX
issue-576	129	15	developed	develop	VERB
issue-576	129	16	in	in	ADP
issue-576	129	17	line	line	NOUN
issue-576	129	18	with	with	ADP
issue-576	129	19	the	the	DET
issue-576	129	20	best	good	ADJ
issue-576	129	21	practices	practice	NOUN
issue-576	129	22	,	,	PUNCT
issue-576	129	23	which	which	PRON
issue-576	129	24	allows	allow	VERB
issue-576	129	25	them	they	PRON
issue-576	129	26	to	to	PART
issue-576	129	27	be	be	AUX
issue-576	129	28	recommended	recommend	VERB
issue-576	129	29	to	to	ADP
issue-576	129	30	other	other	ADJ
issue-576	129	31	sais	sais	X
issue-576	129	32	.	.	PUNCT
issue-576	130	1	at	at	ADP
issue-576	130	2	the	the	DET
issue-576	130	3	same	same	ADJ
issue-576	130	4	time	time	NOUN
issue-576	130	5	,	,	PUNCT
issue-576	130	6	there	there	PRON
issue-576	130	7	can	can	AUX
issue-576	130	8	be	be	AUX
issue-576	130	9	conditions	condition	NOUN
issue-576	130	10	which	which	PRON
issue-576	130	11	make	make	VERB
issue-576	130	12	impossible	impossible	ADJ
issue-576	130	13	their	their	PRON
issue-576	130	14	use	use	NOUN
issue-576	130	15	either	either	CCONJ
issue-576	130	16	in	in	ADP
issue-576	130	17	whole	whole	NOUN
issue-576	130	18	or	or	CCONJ
issue-576	130	19	in	in	ADP
issue-576	130	20	part	part	NOUN
issue-576	130	21	.	.	PUNCT
issue-576	131	1	for	for	ADP
issue-576	131	2	example	example	NOUN
issue-576	131	3	,	,	PUNCT
issue-576	131	4	this	this	PRON
issue-576	131	5	may	may	AUX
issue-576	131	6	occur	occur	VERB
issue-576	131	7	in	in	ADP
issue-576	131	8	case	case	NOUN
issue-576	131	9	of	of	ADP
issue-576	131	10	lack	lack	NOUN
issue-576	131	11	of	of	ADP
issue-576	131	12	basic	basic	ADJ
issue-576	131	13	administrative	administrative	ADJ
issue-576	131	14	arrangements	arrangement	NOUN
issue-576	131	15	or	or	CCONJ
issue-576	131	16	if	if	SCONJ
issue-576	131	17	the	the	DET
issue-576	131	18	legislation	legislation	NOUN
issue-576	131	19	does	do	AUX
issue-576	131	20	not	not	PART
issue-576	131	21	specify	specify	VERB
issue-576	131	22	certain	certain	ADJ
issue-576	131	23	prerequisites	prerequisite	NOUN
issue-576	131	24	for	for	ADP
issue-576	131	25	the	the	DET
issue-576	131	26	ca	can	AUX
issue-576	131	27	conduct	conduct	VERB
issue-576	131	28	.	.	PUNCT
issue-576	132	1	in	in	ADP
issue-576	132	2	such	such	ADJ
issue-576	132	3	cases	case	NOUN
issue-576	132	4	,	,	PUNCT
issue-576	132	5	sais	sais	PROPN
issue-576	132	6	are	be	AUX
issue-576	132	7	free	free	ADJ
issue-576	132	8	to	to	PART
issue-576	132	9	determine	determine	VERB
issue-576	132	10	the	the	DET
issue-576	132	11	manner	manner	NOUN
issue-576	132	12	and	and	CCONJ
issue-576	132	13	the	the	DET
issue-576	132	14	extent	extent	NOUN
issue-576	132	15	of	of	ADP
issue-576	132	16	the	the	DET
issue-576	132	17	relevant	relevant	ADJ
issue-576	132	18	issai	issai	NOUN
issue-576	132	19	standards	standard	NOUN
issue-576	132	20	application	application	NOUN
issue-576	132	21	.	.	PUNCT
issue-576	133	1	the	the	DET
issue-576	133	2	purpose	purpose	NOUN
issue-576	133	3	of	of	ADP
issue-576	133	4	ca	ca	NOUN
issue-576	133	5	is	be	AUX
issue-576	133	6	to	to	PART
issue-576	133	7	assess	assess	VERB
issue-576	133	8	how	how	SCONJ
issue-576	133	9	the	the	DET
issue-576	133	10	activities	activity	NOUN
issue-576	133	11	of	of	ADP
issue-576	133	12	public	public	ADJ
issue-576	133	13	sector	sector	NOUN
issue-576	133	14	subjects	subject	NOUN
issue-576	133	15	correspond	correspond	VERB
issue-576	133	16	to	to	ADP
issue-576	133	17	their	their	PRON
issue-576	133	18	powers	power	NOUN
issue-576	133	19	,	,	PUNCT
issue-576	133	20	which	which	PRON
issue-576	133	21	also	also	ADV
issue-576	133	22	includes	include	VERB
issue-576	133	23	reporting	report	VERB
issue-576	133	24	as	as	ADP
issue-576	133	25	to	to	ADP
issue-576	133	26	the	the	DET
issue-576	133	27	audited	audit	VERB
issue-576	133	28	item	item	NOUN
issue-576	133	29	’s	’s	PART
issue-576	133	30	baltic	baltic	PROPN
issue-576	133	31	journal	journal	PROPN
issue-576	133	32	of	of	ADP
issue-576	133	33	economic	economic	ADJ
issue-576	133	34	studies	study	NOUN
issue-576	133	35	325	325	NUM
issue-576	133	36	vol	vol	NOUN
issue-576	133	37	.	.	PROPN
issue-576	134	1	4	4	NUM
issue-576	134	2	,	,	PUNCT
issue-576	134	3	no	no	INTJ
issue-576	134	4	.	.	NOUN
issue-576	134	5	5	5	NUM
issue-576	134	6	,	,	PUNCT
issue-576	134	7	2018	2018	NUM
issue-576	134	8	compliance	compliance	NOUN
issue-576	134	9	level	level	NOUN
issue-576	134	10	to	to	ADP
issue-576	134	11	the	the	DET
issue-576	134	12	criteria	criterion	NOUN
issue-576	134	13	specified	specify	VERB
issue-576	134	14	.	.	PUNCT
issue-576	135	1	as	as	SCONJ
issue-576	135	2	noted	note	VERB
issue-576	135	3	above	above	ADV
issue-576	135	4	,	,	PUNCT
issue-576	135	5	ca	can	AUX
issue-576	135	6	can	can	AUX
issue-576	135	7	be	be	AUX
issue-576	135	8	associated	associate	VERB
issue-576	135	9	with	with	ADP
issue-576	135	10	the	the	DET
issue-576	135	11	definitions	definition	NOUN
issue-576	135	12	of	of	ADP
issue-576	135	13	regularity	regularity	NOUN
issue-576	135	14	or	or	CCONJ
issue-576	135	15	propriety	propriety	NOUN
issue-576	135	16	.	.	PUNCT
issue-576	136	1	despite	despite	SCONJ
issue-576	136	2	the	the	DET
issue-576	136	3	fact	fact	NOUN
issue-576	136	4	that	that	SCONJ
issue-576	136	5	the	the	DET
issue-576	136	6	main	main	ADJ
issue-576	136	7	focus	focus	NOUN
issue-576	136	8	of	of	ADP
issue-576	136	9	ca	ca	NOUN
issue-576	136	10	is	be	AUX
issue-576	136	11	the	the	DET
issue-576	136	12	definition	definition	NOUN
issue-576	136	13	of	of	ADP
issue-576	136	14	regularity	regularity	NOUN
issue-576	136	15	,	,	PUNCT
issue-576	136	16	propriety	propriety	NOUN
issue-576	136	17	,	,	PUNCT
issue-576	136	18	however	however	ADV
issue-576	136	19	,	,	PUNCT
issue-576	136	20	is	be	AUX
issue-576	136	21	of	of	ADP
issue-576	136	22	great	great	ADJ
issue-576	136	23	importance	importance	NOUN
issue-576	136	24	in	in	ADP
issue-576	136	25	the	the	DET
issue-576	136	26	context	context	NOUN
issue-576	136	27	of	of	ADP
issue-576	136	28	public	public	ADJ
issue-576	136	29	expectations	expectation	NOUN
issue-576	136	30	as	as	ADP
issue-576	136	31	to	to	ADP
issue-576	136	32	financial	financial	ADJ
issue-576	136	33	management	management	NOUN
issue-576	136	34	and	and	CCONJ
issue-576	136	35	the	the	DET
issue-576	136	36	officials	official	NOUN
issue-576	136	37	’	'	PUNCT
issue-576	136	38	activities	activity	NOUN
issue-576	136	39	in	in	ADP
issue-576	136	40	the	the	DET
issue-576	136	41	public	public	ADJ
issue-576	136	42	sector	sector	NOUN
issue-576	136	43	.	.	PUNCT
issue-576	137	1	the	the	DET
issue-576	137	2	direction	direction	NOUN
issue-576	137	3	of	of	ADP
issue-576	137	4	establishing	establish	VERB
issue-576	137	5	the	the	DET
issue-576	137	6	propriety	propriety	NOUN
issue-576	137	7	by	by	ADP
issue-576	137	8	public	public	ADJ
issue-576	137	9	auditors	auditor	NOUN
issue-576	137	10	as	as	ADP
issue-576	137	11	a	a	DET
issue-576	137	12	result	result	NOUN
issue-576	137	13	of	of	ADP
issue-576	137	14	ca	ca	NOUN
issue-576	137	15	depends	depend	VERB
issue-576	137	16	on	on	ADP
issue-576	137	17	the	the	DET
issue-576	137	18	sais	sais	NOUN
issue-576	137	19	’	'	PUNCT
issue-576	137	20	powers	power	NOUN
issue-576	137	21	.	.	PUNCT
issue-576	138	1	for	for	ADP
issue-576	138	2	example	example	NOUN
issue-576	138	3	,	,	PUNCT
issue-576	138	4	in	in	ADP
issue-576	138	5	countries	country	NOUN
issue-576	138	6	such	such	ADJ
issue-576	138	7	as	as	ADP
issue-576	138	8	belgium	belgium	NOUN
issue-576	138	9	,	,	PUNCT
issue-576	138	10	france	france	PROPN
issue-576	138	11	,	,	PUNCT
issue-576	138	12	and	and	CCONJ
issue-576	138	13	italy	italy	PROPN
issue-576	138	14	,	,	PUNCT
issue-576	138	15	sai	sai	PROPN
issue-576	138	16	is	be	AUX
issue-576	138	17	authorized	authorize	VERB
issue-576	138	18	for	for	ADP
issue-576	138	19	jurisdictional	jurisdictional	ADJ
issue-576	138	20	function	function	NOUN
issue-576	138	21	.	.	PUNCT
issue-576	139	1	for	for	ADP
issue-576	139	2	these	these	DET
issue-576	139	3	sais	sais	NOUN
issue-576	139	4	,	,	PUNCT
issue-576	139	5	ca	can	AUX
issue-576	139	6	performance	performance	NOUN
issue-576	139	7	will	will	AUX
issue-576	139	8	have	have	VERB
issue-576	139	9	the	the	DET
issue-576	139	10	features	feature	NOUN
issue-576	139	11	that	that	PRON
issue-576	139	12	make	make	VERB
issue-576	139	13	additional	additional	ADJ
issue-576	139	14	requirements	requirement	NOUN
issue-576	139	15	for	for	ADP
issue-576	139	16	auditors	auditor	NOUN
issue-576	139	17	,	,	PUNCT
issue-576	139	18	in	in	ADP
issue-576	139	19	particular	particular	ADJ
issue-576	139	20	,	,	PUNCT
issue-576	139	21	the	the	DET
issue-576	139	22	judicial	judicial	ADJ
issue-576	139	23	role	role	NOUN
issue-576	139	24	.	.	PUNCT
issue-576	140	1	as	as	SCONJ
issue-576	140	2	sais	sais	PROPN
issue-576	140	3	with	with	ADP
issue-576	140	4	jurisdictional	jurisdictional	ADJ
issue-576	140	5	function	function	NOUN
issue-576	140	6	are	be	AUX
issue-576	140	7	eligible	eligible	ADJ
issue-576	140	8	to	to	PART
issue-576	140	9	hold	hold	VERB
issue-576	140	10	court	court	NOUN
issue-576	140	11	and	and	CCONJ
issue-576	140	12	their	their	PRON
issue-576	140	13	decisions	decision	NOUN
issue-576	140	14	have	have	VERB
issue-576	140	15	greater	great	ADJ
issue-576	140	16	consequences	consequence	NOUN
issue-576	140	17	,	,	PUNCT
issue-576	140	18	the	the	DET
issue-576	140	19	additional	additional	ADJ
issue-576	140	20	requirements	requirement	NOUN
issue-576	140	21	regarding	regard	VERB
issue-576	140	22	the	the	DET
issue-576	140	23	auditing	auditing	NOUN
issue-576	140	24	organization	organization	NOUN
issue-576	140	25	are	be	AUX
issue-576	140	26	laid	lay	VERB
issue-576	140	27	down	down	ADP
issue-576	140	28	to	to	ADP
issue-576	140	29	them	they	PRON
issue-576	140	30	.	.	PUNCT
issue-576	141	1	as	as	ADP
issue-576	141	2	a	a	DET
issue-576	141	3	result	result	NOUN
issue-576	141	4	of	of	ADP
issue-576	141	5	the	the	DET
issue-576	141	6	ca	ca	NOUN
issue-576	141	7	,	,	PUNCT
issue-576	141	8	such	such	ADJ
issue-576	141	9	sais	sais	PROPN
issue-576	141	10	can	can	AUX
issue-576	141	11	exercise	exercise	VERB
issue-576	141	12	judgments	judgment	NOUN
issue-576	141	13	and	and	CCONJ
issue-576	141	14	apply	apply	VERB
issue-576	141	15	sanctions	sanction	NOUN
issue-576	141	16	to	to	ADP
issue-576	141	17	the	the	DET
issue-576	141	18	persons	person	NOUN
issue-576	141	19	responsible	responsible	ADJ
issue-576	141	20	for	for	ADP
issue-576	141	21	the	the	DET
issue-576	141	22	public	public	ADJ
issue-576	141	23	funds	fund	NOUN
issue-576	141	24	and	and	CCONJ
issue-576	141	25	other	other	ADJ
issue-576	141	26	assets	asset	NOUN
issue-576	141	27	management	management	NOUN
issue-576	141	28	.	.	PUNCT
issue-576	142	1	so	so	ADV
issue-576	142	2	,	,	PUNCT
issue-576	142	3	it	it	PRON
issue-576	142	4	may	may	AUX
issue-576	142	5	be	be	AUX
issue-576	142	6	suggested	suggest	VERB
issue-576	142	7	about	about	ADP
issue-576	142	8	the	the	DET
issue-576	142	9	need	need	NOUN
issue-576	142	10	to	to	PART
issue-576	142	11	bring	bring	VERB
issue-576	142	12	to	to	ADP
issue-576	142	13	responsibility	responsibility	NOUN
issue-576	142	14	for	for	ADP
issue-576	142	15	the	the	DET
issue-576	142	16	lost	lost	ADJ
issue-576	142	17	revenues	revenue	NOUN
issue-576	142	18	,	,	PUNCT
issue-576	142	19	illegal	illegal	ADJ
issue-576	142	20	or	or	CCONJ
issue-576	142	21	inefficient	inefficient	ADJ
issue-576	142	22	public	public	ADJ
issue-576	142	23	funds	fund	NOUN
issue-576	142	24	use	use	VERB
issue-576	142	25	,	,	PUNCT
issue-576	142	26	to	to	PART
issue-576	142	27	impose	impose	VERB
issue-576	142	28	sanctions	sanction	NOUN
issue-576	142	29	and	and	CCONJ
issue-576	142	30	so	so	ADV
issue-576	142	31	on	on	ADV
issue-576	142	32	.	.	PUNCT
issue-576	143	1	some	some	DET
issue-576	143	2	sais	sais	PROPN
issue-576	143	3	are	be	AUX
issue-576	143	4	required	require	VERB
issue-576	143	5	to	to	PART
issue-576	143	6	pass	pass	VERB
issue-576	143	7	the	the	DET
issue-576	143	8	facts	fact	NOUN
issue-576	143	9	elicited	elicit	VERB
issue-576	143	10	to	to	ADP
issue-576	143	11	the	the	DET
issue-576	143	12	judicial	judicial	ADJ
issue-576	143	13	branch	branch	NOUN
issue-576	143	14	.	.	PUNCT
issue-576	144	1	such	such	ADJ
issue-576	144	2	powers	power	NOUN
issue-576	144	3	,	,	PUNCT
issue-576	144	4	of	of	ADP
issue-576	144	5	course	course	NOUN
issue-576	144	6	,	,	PUNCT
issue-576	144	7	will	will	AUX
issue-576	144	8	affect	affect	VERB
issue-576	144	9	the	the	DET
issue-576	144	10	public	public	ADJ
issue-576	144	11	compliance	compliance	NOUN
issue-576	144	12	auditing	auditing	NOUN
issue-576	144	13	preparation	preparation	NOUN
issue-576	144	14	and	and	CCONJ
issue-576	144	15	conduct	conduct	NOUN
issue-576	144	16	,	,	PUNCT
issue-576	144	17	including	include	VERB
issue-576	144	18	strategy	strategy	NOUN
issue-576	144	19	and	and	CCONJ
issue-576	144	20	plan	plan	VERB
issue-576	144	21	development	development	NOUN
issue-576	144	22	,	,	PUNCT
issue-576	144	23	final	final	ADJ
issue-576	144	24	documents	document	NOUN
issue-576	144	25	regulation	regulation	NOUN
issue-576	144	26	,	,	PUNCT
issue-576	144	27	etc	etc	X
issue-576	144	28	.	.	X
issue-576	145	1	in	in	ADP
issue-576	145	2	addition	addition	NOUN
issue-576	145	3	,	,	PUNCT
issue-576	145	4	some	some	DET
issue-576	145	5	sais	sais	NOUN
issue-576	145	6	,	,	PUNCT
issue-576	145	7	depending	depend	VERB
issue-576	145	8	on	on	ADP
issue-576	145	9	their	their	PRON
issue-576	145	10	powers	power	NOUN
issue-576	145	11	,	,	PUNCT
issue-576	145	12	can	can	AUX
issue-576	145	13	hold	hold	VERB
issue-576	145	14	ca	ca	NOUN
issue-576	145	15	in	in	ADP
issue-576	145	16	such	such	ADJ
issue-576	145	17	cases	case	NOUN
issue-576	145	18	:	:	PUNCT
issue-576	145	19	(	(	PUNCT
issue-576	145	20	1	1	X
issue-576	145	21	)	)	PUNCT
issue-576	145	22	to	to	PART
issue-576	145	23	determine	determine	VERB
issue-576	145	24	the	the	DET
issue-576	145	25	legality	legality	NOUN
issue-576	145	26	of	of	ADP
issue-576	145	27	certain	certain	ADJ
issue-576	145	28	activities	activity	NOUN
issue-576	145	29	,	,	PUNCT
issue-576	145	30	when	when	SCONJ
issue-576	145	31	there	there	PRON
issue-576	145	32	are	be	VERB
issue-576	145	33	suspicions	suspicion	NOUN
issue-576	145	34	of	of	ADP
issue-576	145	35	fraud	fraud	NOUN
issue-576	145	36	and	and	CCONJ
issue-576	145	37	corruption	corruption	NOUN
issue-576	145	38	;	;	PUNCT
issue-576	145	39	(	(	PUNCT
issue-576	145	40	2	2	X
issue-576	145	41	)	)	PUNCT
issue-576	145	42	to	to	PART
issue-576	145	43	determine	determine	VERB
issue-576	145	44	the	the	DET
issue-576	145	45	number	number	NOUN
issue-576	145	46	of	of	ADP
issue-576	145	47	persons	person	NOUN
issue-576	145	48	who	who	PRON
issue-576	145	49	can	can	AUX
issue-576	145	50	be	be	AUX
issue-576	145	51	brought	bring	VERB
issue-576	145	52	to	to	ADP
issue-576	145	53	responsibility	responsibility	NOUN
issue-576	145	54	,	,	PUNCT
issue-576	145	55	in	in	ADP
issue-576	145	56	particular	particular	ADJ
issue-576	145	57	,	,	PUNCT
issue-576	145	58	a	a	DET
issue-576	145	59	criminal	criminal	ADJ
issue-576	145	60	one	one	NOUN
issue-576	145	61	,	,	PUNCT
issue-576	145	62	due	due	ADP
issue-576	145	63	to	to	ADP
issue-576	145	64	the	the	DET
issue-576	145	65	discrepancy	discrepancy	NOUN
issue-576	145	66	in	in	ADP
issue-576	145	67	their	their	PRON
issue-576	145	68	activities	activity	NOUN
issue-576	145	69	with	with	ADP
issue-576	145	70	the	the	DET
issue-576	145	71	current	current	ADJ
issue-576	145	72	legislative	legislative	ADJ
issue-576	145	73	requirements	requirement	NOUN
issue-576	145	74	;	;	PUNCT
issue-576	145	75	(	(	PUNCT
issue-576	145	76	3	3	X
issue-576	145	77	)	)	PUNCT
issue-576	145	78	to	to	PART
issue-576	145	79	assess	assess	VERB
issue-576	145	80	the	the	DET
issue-576	145	81	reliability	reliability	NOUN
issue-576	145	82	and	and	CCONJ
issue-576	145	83	completeness	completeness	NOUN
issue-576	145	84	of	of	ADP
issue-576	145	85	data	datum	NOUN
issue-576	145	86	offered	offer	VERB
issue-576	145	87	to	to	ADP
issue-576	145	88	the	the	DET
issue-576	145	89	parliament	parliament	NOUN
issue-576	145	90	by	by	ADP
issue-576	145	91	the	the	DET
issue-576	145	92	government	government	NOUN
issue-576	145	93	,	,	PUNCT
issue-576	145	94	etc	etc	X
issue-576	145	95	.	.	X
issue-576	146	1	the	the	DET
issue-576	146	2	authority	authority	NOUN
issue-576	146	3	designated	designate	VERB
issue-576	146	4	will	will	AUX
issue-576	146	5	influence	influence	VERB
issue-576	146	6	the	the	DET
issue-576	146	7	determining	determine	VERB
issue-576	146	8	objectives	objective	NOUN
issue-576	146	9	and	and	CCONJ
issue-576	146	10	strategies	strategy	NOUN
issue-576	146	11	,	,	PUNCT
issue-576	146	12	planning	planning	NOUN
issue-576	146	13	and	and	CCONJ
issue-576	146	14	auditing	auditing	NOUN
issue-576	146	15	procedures	procedure	NOUN
issue-576	146	16	.	.	PUNCT
issue-576	147	1	general	general	ADJ
issue-576	147	2	requirements	requirement	NOUN
issue-576	147	3	to	to	ADP
issue-576	147	4	a	a	DET
issue-576	147	5	public	public	ADJ
issue-576	147	6	compliance	compliance	NOUN
issue-576	147	7	auditing	auditing	NOUN
issue-576	147	8	conduct	conduct	NOUN
issue-576	147	9	are	be	AUX
issue-576	147	10	set	set	VERB
issue-576	147	11	out	out	ADP
issue-576	147	12	in	in	ADP
issue-576	147	13	the	the	DET
issue-576	147	14	issai	issai	NOUN
issue-576	147	15	4000	4000	NUM
issue-576	147	16	and	and	CCONJ
issue-576	147	17	relate	relate	VERB
issue-576	147	18	to	to	ADP
issue-576	147	19	the	the	DET
issue-576	147	20	following	following	NOUN
issue-576	147	21	:	:	PUNCT
issue-576	147	22	objectivity	objectivity	NOUN
issue-576	147	23	and	and	CCONJ
issue-576	147	24	ethics	ethic	NOUN
issue-576	147	25	,	,	PUNCT
issue-576	147	26	audit	audit	NOUN
issue-576	147	27	risk	risk	NOUN
issue-576	147	28	,	,	PUNCT
issue-576	147	29	the	the	DET
issue-576	147	30	risk	risk	NOUN
issue-576	147	31	of	of	ADP
issue-576	147	32	fraud	fraud	NOUN
issue-576	147	33	,	,	PUNCT
issue-576	147	34	selection	selection	NOUN
issue-576	147	35	of	of	ADP
issue-576	147	36	areas	area	NOUN
issue-576	147	37	significant	significant	ADJ
issue-576	147	38	for	for	ADP
issue-576	147	39	the	the	DET
issue-576	147	40	intended	intend	VERB
issue-576	147	41	user(s	user(s	NOUN
issue-576	147	42	)	)	PUNCT
issue-576	147	43	,	,	PUNCT
issue-576	147	44	professional	professional	ADJ
issue-576	147	45	judgment	judgment	NOUN
issue-576	147	46	and	and	CCONJ
issue-576	147	47	scepticism	scepticism	NOUN
issue-576	147	48	,	,	PUNCT
issue-576	147	49	quality	quality	NOUN
issue-576	147	50	control	control	NOUN
issue-576	147	51	,	,	PUNCT
issue-576	147	52	documentation	documentation	NOUN
issue-576	147	53	and	and	CCONJ
issue-576	147	54	communication	communication	NOUN
issue-576	147	55	.	.	PUNCT
issue-576	148	1	an	an	DET
issue-576	148	2	important	important	ADJ
issue-576	148	3	feature	feature	NOUN
issue-576	148	4	of	of	ADP
issue-576	148	5	the	the	DET
issue-576	148	6	public	public	ADJ
issue-576	148	7	compliance	compliance	NOUN
issue-576	148	8	auditing	auditing	NOUN
issue-576	148	9	is	be	AUX
issue-576	148	10	that	that	SCONJ
issue-576	148	11	according	accord	VERB
issue-576	148	12	to	to	ADP
issue-576	148	13	the	the	DET
issue-576	148	14	results	result	NOUN
issue-576	148	15	,	,	PUNCT
issue-576	148	16	the	the	DET
issue-576	148	17	auditor	auditor	NOUN
issue-576	148	18	may	may	AUX
issue-576	148	19	express	express	VERB
issue-576	148	20	a	a	DET
issue-576	148	21	reasonable	reasonable	ADJ
issue-576	148	22	or	or	CCONJ
issue-576	148	23	limited	limited	ADJ
issue-576	148	24	assurance	assurance	NOUN
issue-576	148	25	.	.	PUNCT
issue-576	149	1	to	to	PART
issue-576	149	2	formulate	formulate	VERB
issue-576	149	3	a	a	DET
issue-576	149	4	reasonable	reasonable	ADJ
issue-576	149	5	assurance	assurance	NOUN
issue-576	149	6	,	,	PUNCT
issue-576	149	7	the	the	DET
issue-576	149	8	public	public	ADJ
issue-576	149	9	auditors	auditor	NOUN
issue-576	149	10	should	should	AUX
issue-576	149	11	perform	perform	VERB
issue-576	149	12	advanced	advanced	ADJ
issue-576	149	13	procedures	procedure	NOUN
issue-576	149	14	with	with	ADP
issue-576	149	15	the	the	DET
issue-576	149	16	aim	aim	NOUN
issue-576	149	17	to	to	PART
issue-576	149	18	collect	collect	VERB
issue-576	149	19	more	more	ADJ
issue-576	149	20	evidence	evidence	NOUN
issue-576	149	21	.	.	PUNCT
issue-576	150	1	the	the	DET
issue-576	150	2	main	main	ADJ
issue-576	150	3	stages	stage	NOUN
issue-576	150	4	of	of	ADP
issue-576	150	5	public	public	ADJ
issue-576	150	6	compliance	compliance	NOUN
issue-576	150	7	auditing	auditing	NOUN
issue-576	150	8	are	be	AUX
issue-576	150	9	stated	state	VERB
issue-576	150	10	in	in	ADP
issue-576	150	11	the	the	DET
issue-576	150	12	algorithm	algorithm	NOUN
issue-576	150	13	of	of	ADP
issue-576	150	14	conducting	conduct	VERB
issue-576	150	15	public	public	ADJ
issue-576	150	16	compliance	compliance	NOUN
issue-576	150	17	auditing	auditing	NOUN
issue-576	150	18	(	(	PUNCT
issue-576	150	19	figure	figure	NOUN
issue-576	150	20	1	1	NUM
issue-576	150	21	)	)	PUNCT
issue-576	150	22	,	,	PUNCT
issue-576	150	23	which	which	PRON
issue-576	150	24	was	be	AUX
issue-576	150	25	developed	develop	VERB
issue-576	150	26	based	base	VERB
issue-576	150	27	on	on	ADP
issue-576	150	28	the	the	DET
issue-576	150	29	issai	issai	PROPN
issue-576	150	30	’s	’s	PART
issue-576	150	31	essence	essence	NOUN
issue-576	150	32	analysis	analysis	NOUN
issue-576	150	33	.	.	PUNCT
issue-576	151	1	4	4	X
issue-576	151	2	.	.	X
issue-576	151	3	prospects	prospect	NOUN
issue-576	151	4	for	for	ADP
issue-576	151	5	the	the	DET
issue-576	151	6	public	public	ADJ
issue-576	151	7	compliance	compliance	NOUN
issue-576	151	8	auditing	auditing	NOUN
issue-576	151	9	implementation	implementation	NOUN
issue-576	151	10	in	in	ADP
issue-576	151	11	the	the	DET
issue-576	151	12	ukrainian	ukrainian	ADJ
issue-576	151	13	practice	practice	NOUN
issue-576	151	14	first	first	ADV
issue-576	151	15	of	of	ADP
issue-576	151	16	all	all	PRON
issue-576	151	17	,	,	PUNCT
issue-576	151	18	it	it	PRON
issue-576	151	19	should	should	AUX
issue-576	151	20	be	be	AUX
issue-576	151	21	noted	note	VERB
issue-576	151	22	that	that	SCONJ
issue-576	151	23	the	the	DET
issue-576	151	24	public	public	ADJ
issue-576	151	25	compliance	compliance	NOUN
issue-576	151	26	auditing	auditing	NOUN
issue-576	151	27	implementation	implementation	NOUN
issue-576	151	28	is	be	AUX
issue-576	151	29	directly	directly	ADV
issue-576	151	30	related	relate	VERB
issue-576	151	31	to	to	ADP
issue-576	151	32	the	the	DET
issue-576	151	33	development	development	NOUN
issue-576	151	34	of	of	ADP
issue-576	151	35	public	public	ADJ
issue-576	151	36	audit	audit	NOUN
issue-576	151	37	in	in	ADP
issue-576	151	38	ukraine	ukraine	NOUN
issue-576	151	39	.	.	PUNCT
issue-576	152	1	in	in	ADP
issue-576	152	2	this	this	DET
issue-576	152	3	context	context	NOUN
issue-576	152	4	,	,	PUNCT
issue-576	152	5	an	an	DET
issue-576	152	6	important	important	ADJ
issue-576	152	7	factor	factor	NOUN
issue-576	152	8	is	be	AUX
issue-576	152	9	that	that	SCONJ
issue-576	152	10	the	the	DET
issue-576	152	11	system	system	NOUN
issue-576	152	12	of	of	ADP
issue-576	152	13	public	public	ADJ
issue-576	152	14	finance	finance	NOUN
issue-576	152	15	control	control	NOUN
issue-576	152	16	is	be	AUX
issue-576	152	17	in	in	ADP
issue-576	152	18	the	the	DET
issue-576	152	19	process	process	NOUN
issue-576	152	20	of	of	ADP
issue-576	152	21	harmonization	harmonization	NOUN
issue-576	152	22	with	with	ADP
issue-576	152	23	international	international	ADJ
issue-576	152	24	standards	standard	NOUN
issue-576	152	25	and	and	CCONJ
issue-576	152	26	is	be	AUX
issue-576	152	27	directly	directly	ADV
issue-576	152	28	dependent	dependent	ADJ
issue-576	152	29	on	on	ADP
issue-576	152	30	the	the	DET
issue-576	152	31	new	new	ADJ
issue-576	152	32	institutions	institution	NOUN
issue-576	152	33	’	'	PUNCT
issue-576	152	34	formation	formation	NOUN
issue-576	152	35	,	,	PUNCT
issue-576	152	36	supporting	support	VERB
issue-576	152	37	the	the	DET
issue-576	152	38	transition	transition	NOUN
issue-576	152	39	toward	toward	ADP
issue-576	152	40	a	a	DET
issue-576	152	41	market	market	NOUN
issue-576	152	42	economy	economy	NOUN
issue-576	152	43	.	.	PUNCT
issue-576	153	1	the	the	DET
issue-576	153	2	remoteness	remoteness	NOUN
issue-576	153	3	of	of	ADP
issue-576	153	4	global	global	ADJ
issue-576	153	5	processes	process	NOUN
issue-576	153	6	in	in	ADP
issue-576	153	7	the	the	DET
issue-576	153	8	area	area	NOUN
issue-576	153	9	of	of	ADP
issue-576	153	10	control	control	NOUN
issue-576	153	11	,	,	PUNCT
issue-576	153	12	which	which	PRON
issue-576	153	13	objectively	objectively	ADV
issue-576	153	14	existed	exist	VERB
issue-576	153	15	prior	prior	ADV
issue-576	153	16	to	to	ADP
issue-576	153	17	ukraine	ukraine	PROPN
issue-576	153	18	’s	’s	PART
issue-576	153	19	independence	independence	NOUN
issue-576	153	20	proclamation	proclamation	NOUN
issue-576	153	21	in	in	ADP
issue-576	153	22	1991	1991	NUM
issue-576	153	23	,	,	PUNCT
issue-576	153	24	has	have	AUX
issue-576	153	25	not	not	PART
issue-576	153	26	allowed	allow	VERB
issue-576	153	27	to	to	PART
issue-576	153	28	adequately	adequately	ADV
issue-576	153	29	perceive	perceive	VERB
issue-576	153	30	the	the	DET
issue-576	153	31	leading	lead	VERB
issue-576	153	32	foreign	foreign	ADJ
issue-576	153	33	experts	expert	NOUN
issue-576	153	34	’	’	PART
issue-576	153	35	achievements	achievement	NOUN
issue-576	153	36	and	and	CCONJ
issue-576	153	37	to	to	PART
issue-576	153	38	benefit	benefit	VERB
issue-576	153	39	from	from	ADP
issue-576	153	40	the	the	DET
issue-576	153	41	experience	experience	NOUN
issue-576	153	42	of	of	ADP
issue-576	153	43	other	other	ADJ
issue-576	153	44	countries	country	NOUN
issue-576	153	45	in	in	ADP
issue-576	153	46	this	this	DET
issue-576	153	47	area	area	NOUN
issue-576	153	48	.	.	PUNCT
issue-576	154	1	the	the	DET
issue-576	154	2	consequence	consequence	NOUN
issue-576	154	3	was	be	AUX
issue-576	154	4	that	that	SCONJ
issue-576	154	5	the	the	DET
issue-576	154	6	legislative	legislative	ADJ
issue-576	154	7	practice	practice	NOUN
issue-576	154	8	outstripped	outstrip	VERB
issue-576	154	9	ukrainian	ukrainian	ADJ
issue-576	154	10	theoretical	theoretical	ADJ
issue-576	154	11	developments	development	NOUN
issue-576	154	12	in	in	ADP
issue-576	154	13	the	the	DET
issue-576	154	14	field	field	NOUN
issue-576	154	15	of	of	ADP
issue-576	154	16	control	control	NOUN
issue-576	154	17	and	and	CCONJ
issue-576	154	18	audit	audit	NOUN
issue-576	154	19	.	.	PUNCT
issue-576	155	1	research	research	NOUN
issue-576	155	2	activities	activity	NOUN
issue-576	155	3	of	of	ADP
issue-576	155	4	the	the	DET
issue-576	155	5	last	last	ADJ
issue-576	155	6	decade	decade	NOUN
issue-576	155	7	are	be	AUX
issue-576	155	8	based	base	VERB
issue-576	155	9	on	on	ADP
issue-576	155	10	the	the	DET
issue-576	155	11	usual	usual	ADJ
issue-576	155	12	for	for	ADP
issue-576	155	13	ukraine	ukraine	ADJ
issue-576	155	14	practice	practice	NOUN
issue-576	155	15	of	of	ADP
issue-576	155	16	strong	strong	ADJ
issue-576	155	17	government	government	NOUN
issue-576	155	18	control	control	NOUN
issue-576	155	19	,	,	PUNCT
issue-576	155	20	exaggerating	exaggerate	VERB
issue-576	155	21	its	its	PRON
issue-576	155	22	role	role	NOUN
issue-576	155	23	and	and	CCONJ
issue-576	155	24	capabilities	capability	NOUN
issue-576	155	25	in	in	ADP
issue-576	155	26	providing	provide	VERB
issue-576	155	27	independent	independent	ADJ
issue-576	155	28	and	and	CCONJ
issue-576	155	29	public	public	ADJ
issue-576	155	30	control	control	NOUN
issue-576	155	31	(	(	PUNCT
issue-576	155	32	bardash	bardash	NOUN
issue-576	155	33	,	,	PUNCT
issue-576	155	34	2010	2010	NUM
issue-576	155	35	;	;	PUNCT
issue-576	155	36	sukhareva	sukhareva	NOUN
issue-576	155	37	and	and	CCONJ
issue-576	155	38	fedchenko	fedchenko	PROPN
issue-576	155	39	,	,	PUNCT
issue-576	155	40	2013	2013	NUM
issue-576	155	41	;	;	PUNCT
issue-576	155	42	mnichatall	mnichatall	NOUN
issue-576	155	43	,	,	PUNCT
issue-576	155	44	2015	2015	NUM
issue-576	155	45	)	)	PUNCT
issue-576	155	46	.	.	PUNCT
issue-576	156	1	this	this	PRON
issue-576	156	2	is	be	AUX
issue-576	156	3	also	also	ADV
issue-576	156	4	evidenced	evidence	VERB
issue-576	156	5	by	by	ADP
issue-576	156	6	both	both	CCONJ
issue-576	156	7	the	the	DET
issue-576	156	8	legal	legal	ADJ
issue-576	156	9	regulations	regulation	NOUN
issue-576	156	10	in	in	ADP
issue-576	156	11	this	this	DET
issue-576	156	12	area	area	NOUN
issue-576	156	13	and	and	CCONJ
issue-576	156	14	the	the	DET
issue-576	156	15	results	result	NOUN
issue-576	156	16	of	of	ADP
issue-576	156	17	the	the	DET
issue-576	156	18	accounting	accounting	NOUN
issue-576	156	19	chamber	chamber	PROPN
issue-576	156	20	’	'	PUNCT
issue-576	156	21	control	control	NOUN
issue-576	156	22	capacity	capacity	NOUN
issue-576	156	23	analysis	analysis	NOUN
issue-576	156	24	,	,	PUNCT
issue-576	156	25	as	as	ADV
issue-576	156	26	well	well	ADV
issue-576	156	27	as	as	ADP
issue-576	156	28	its	its	PRON
issue-576	156	29	comparison	comparison	NOUN
issue-576	156	30	with	with	ADP
issue-576	156	31	the	the	DET
issue-576	156	32	government	government	NOUN
issue-576	156	33	supervisory	supervisory	ADJ
issue-576	156	34	authorities	authority	NOUN
issue-576	156	35	,	,	PUNCT
issue-576	156	36	which	which	PRON
issue-576	156	37	have	have	VERB
issue-576	156	38	considerable	considerable	ADJ
issue-576	156	39	advantages	advantage	NOUN
issue-576	156	40	in	in	ADP
issue-576	156	41	terms	term	NOUN
issue-576	156	42	of	of	ADP
issue-576	156	43	staff	staff	NOUN
issue-576	156	44	number	number	NOUN
issue-576	156	45	,	,	PUNCT
issue-576	156	46	the	the	DET
issue-576	156	47	territorial	territorial	ADJ
issue-576	156	48	coverage	coverage	NOUN
issue-576	156	49	of	of	ADP
issue-576	156	50	the	the	DET
issue-576	156	51	ukrainian	ukrainian	ADJ
issue-576	156	52	regions	region	NOUN
issue-576	156	53	and	and	CCONJ
issue-576	156	54	the	the	DET
issue-576	156	55	number	number	NOUN
issue-576	156	56	of	of	ADP
issue-576	156	57	the	the	DET
issue-576	156	58	control	control	NOUN
issue-576	156	59	activities	activity	NOUN
issue-576	156	60	(	(	PUNCT
issue-576	156	61	khmelkov	khmelkov	NOUN
issue-576	156	62	,	,	PUNCT
issue-576	156	63	2016	2016	NUM
issue-576	156	64	)	)	PUNCT
issue-576	156	65	.	.	PUNCT
issue-576	157	1	it	it	PRON
issue-576	157	2	should	should	AUX
issue-576	157	3	be	be	AUX
issue-576	157	4	noted	note	VERB
issue-576	157	5	that	that	SCONJ
issue-576	157	6	in	in	ADP
issue-576	157	7	the	the	DET
issue-576	157	8	ukrainian	ukrainian	ADJ
issue-576	157	9	publications	publication	NOUN
issue-576	157	10	,	,	PUNCT
issue-576	157	11	the	the	DET
issue-576	157	12	compliance	compliance	NOUN
issue-576	157	13	auditing	auditing	NOUN
issue-576	157	14	,	,	PUNCT
issue-576	157	15	unlike	unlike	ADP
issue-576	157	16	the	the	DET
issue-576	157	17	financial	financial	ADJ
issue-576	157	18	auditing	auditing	NOUN
issue-576	157	19	and	and	CCONJ
issue-576	157	20	the	the	DET
issue-576	157	21	performance	performance	NOUN
issue-576	157	22	auditing	auditing	NOUN
issue-576	157	23	,	,	PUNCT
issue-576	157	24	remains	remain	VERB
issue-576	157	25	underexplored	underexplored	ADJ
issue-576	157	26	,	,	PUNCT
issue-576	157	27	which	which	PRON
issue-576	157	28	causes	cause	VERB
issue-576	157	29	its	its	PRON
issue-576	157	30	character	character	NOUN
issue-576	157	31	misunderstanding	misunderstanding	NOUN
issue-576	157	32	and	and	CCONJ
issue-576	157	33	sometimes	sometimes	ADV
issue-576	157	34	–	–	PUNCT
issue-576	157	35	a	a	DET
issue-576	157	36	mix	mix	NOUN
issue-576	157	37	of	of	ADP
issue-576	157	38	tasks	task	NOUN
issue-576	157	39	of	of	ADP
issue-576	157	40	public	public	ADJ
issue-576	157	41	audit	audit	NOUN
issue-576	157	42	’s	’s	PART
issue-576	157	43	different	different	ADJ
issue-576	157	44	forms	form	NOUN
issue-576	157	45	.	.	PUNCT
issue-576	158	1	for	for	ADP
issue-576	158	2	example	example	NOUN
issue-576	158	3	,	,	PUNCT
issue-576	158	4	public	public	ADJ
issue-576	158	5	compliance	compliance	NOUN
issue-576	158	6	auditing	auditing	NOUN
issue-576	158	7	is	be	AUX
issue-576	158	8	the	the	DET
issue-576	158	9	same	same	ADJ
issue-576	158	10	as	as	ADP
issue-576	158	11	the	the	DET
issue-576	158	12	public	public	ADJ
issue-576	158	13	financial	financial	ADJ
issue-576	158	14	auditing	auditing	NOUN
issue-576	158	15	(	(	PUNCT
issue-576	158	16	dykan	dykan	ADJ
issue-576	158	17	,	,	PUNCT
issue-576	158	18	2011	2011	NUM
issue-576	158	19	)	)	PUNCT
issue-576	158	20	.	.	PUNCT
issue-576	159	1	the	the	DET
issue-576	159	2	analysis	analysis	NOUN
issue-576	159	3	of	of	ADP
issue-576	159	4	both	both	PRON
issue-576	159	5	scientific	scientific	ADJ
issue-576	159	6	publications	publication	NOUN
issue-576	159	7	(	(	PUNCT
issue-576	159	8	bardash	bardash	NOUN
issue-576	159	9	and	and	CCONJ
issue-576	159	10	osadcha	osadcha	ADJ
issue-576	159	11	,	,	PUNCT
issue-576	159	12	2012	2012	NUM
issue-576	159	13	;	;	PUNCT
issue-576	159	14	mnichatall	mnichatall	NOUN
issue-576	159	15	,	,	PUNCT
issue-576	159	16	2015	2015	NUM
issue-576	159	17	;	;	PUNCT
issue-576	159	18	nevidomyi	nevidomyi	VERB
issue-576	159	19	,	,	PUNCT
issue-576	159	20	2016	2016	NUM
issue-576	159	21	;	;	PUNCT
issue-576	159	22	pikhotskiy	pikhotskiy	NOUN
issue-576	159	23	,	,	PUNCT
issue-576	159	24	2016	2016	NUM
issue-576	159	25	)	)	PUNCT
issue-576	159	26	and	and	CCONJ
issue-576	159	27	the	the	DET
issue-576	159	28	current	current	ADJ
issue-576	159	29	situation	situation	NOUN
issue-576	159	30	in	in	ADP
issue-576	159	31	ukraine	ukraine	NOUN
issue-576	159	32	in	in	ADP
issue-576	159	33	terms	term	NOUN
issue-576	159	34	of	of	ADP
issue-576	159	35	public	public	ADJ
issue-576	159	36	finance	finance	NOUN
issue-576	159	37	control	control	NOUN
issue-576	159	38	system	system	NOUN
issue-576	159	39	transformation	transformation	NOUN
issue-576	159	40	enabled	enable	VERB
issue-576	159	41	to	to	PART
issue-576	159	42	define	define	VERB
issue-576	159	43	the	the	DET
issue-576	159	44	main	main	ADJ
issue-576	159	45	groups	group	NOUN
issue-576	159	46	of	of	ADP
issue-576	159	47	problems	problem	NOUN
issue-576	159	48	(	(	PUNCT
issue-576	159	49	table	table	NOUN
issue-576	159	50	2	2	NUM
issue-576	159	51	)	)	PUNCT
issue-576	159	52	.	.	PUNCT
issue-576	160	1	the	the	DET
issue-576	160	2	development	development	NOUN
issue-576	160	3	of	of	ADP
issue-576	160	4	public	public	ADJ
issue-576	160	5	audit	audit	NOUN
issue-576	160	6	institution	institution	NOUN
issue-576	160	7	will	will	AUX
issue-576	160	8	contribute	contribute	VERB
issue-576	160	9	to	to	ADP
issue-576	160	10	the	the	DET
issue-576	160	11	development	development	NOUN
issue-576	160	12	of	of	ADP
issue-576	160	13	its	its	PRON
issue-576	160	14	individual	individual	ADJ
issue-576	160	15	forms	form	NOUN
issue-576	160	16	,	,	PUNCT
issue-576	160	17	in	in	ADP
issue-576	160	18	particular	particular	ADJ
issue-576	160	19	,	,	PUNCT
issue-576	160	20	the	the	DET
issue-576	160	21	public	public	ADJ
issue-576	160	22	compliance	compliance	NOUN
issue-576	160	23	auditing	auditing	NOUN
issue-576	160	24	.	.	PUNCT
issue-576	161	1	to	to	PART
issue-576	161	2	accelerate	accelerate	VERB
issue-576	161	3	the	the	DET
issue-576	161	4	issai	issai	ADJ
issue-576	161	5	standards	standard	NOUN
issue-576	161	6	implementation	implementation	NOUN
issue-576	161	7	in	in	ADP
issue-576	161	8	the	the	DET
issue-576	161	9	accounting	accounting	NOUN
issue-576	161	10	chamber	chamber	PROPN
issue-576	161	11	’s	’s	PART
issue-576	161	12	practice	practice	NOUN
issue-576	161	13	,	,	PUNCT
issue-576	161	14	it	it	PRON
issue-576	161	15	is	be	AUX
issue-576	161	16	necessary	necessary	ADJ
issue-576	161	17	to	to	PART
issue-576	161	18	use	use	VERB
issue-576	161	19	the	the	DET
issue-576	161	20	best	good	ADJ
issue-576	161	21	practices	practice	NOUN
issue-576	161	22	of	of	ADP
issue-576	161	23	the	the	DET
issue-576	161	24	sais	sais	NOUN
issue-576	161	25	that	that	PRON
issue-576	161	26	have	have	VERB
issue-576	161	27	experience	experience	NOUN
issue-576	161	28	in	in	ADP
issue-576	161	29	this	this	DET
issue-576	161	30	field	field	NOUN
issue-576	161	31	.	.	PUNCT
issue-576	162	1	such	such	DET
issue-576	162	2	an	an	DET
issue-576	162	3	approach	approach	NOUN
issue-576	162	4	will	will	AUX
issue-576	162	5	also	also	ADV
issue-576	162	6	allow	allow	VERB
issue-576	162	7	avoiding	avoid	VERB
issue-576	162	8	common	common	ADJ
issue-576	162	9	errors	error	NOUN
issue-576	162	10	and	and	CCONJ
issue-576	162	11	ensuring	ensure	VERB
issue-576	162	12	the	the	DET
issue-576	162	13	compliance	compliance	NOUN
issue-576	162	14	auditing	auditing	NOUN
issue-576	162	15	performance	performance	NOUN
issue-576	162	16	.	.	PUNCT
issue-576	163	1	it	it	PRON
issue-576	163	2	should	should	AUX
issue-576	163	3	be	be	AUX
issue-576	163	4	noted	note	VERB
issue-576	163	5	that	that	SCONJ
issue-576	163	6	usually	usually	ADV
issue-576	163	7	,	,	PUNCT
issue-576	163	8	the	the	DET
issue-576	163	9	elements	element	NOUN
issue-576	163	10	of	of	ADP
issue-576	163	11	compliance	compliance	NOUN
issue-576	163	12	auditing	auditing	NOUN
issue-576	163	13	are	be	AUX
issue-576	163	14	present	present	ADJ
issue-576	163	15	in	in	ADP
issue-576	163	16	almost	almost	ADV
issue-576	163	17	every	every	PRON
issue-576	163	18	control	control	NOUN
issue-576	163	19	and	and	CCONJ
issue-576	163	20	expert	expert	ADJ
issue-576	163	21	-	-	ADJ
issue-576	163	22	analytical	analytical	ADJ
issue-576	163	23	event	event	NOUN
issue-576	163	24	of	of	ADP
issue-576	163	25	the	the	DET
issue-576	163	26	accounting	accounting	PROPN
issue-576	163	27	chamber	chamber	PROPN
issue-576	163	28	of	of	ADP
issue-576	163	29	ukraine	ukraine	PROPN
issue-576	163	30	,	,	PUNCT
issue-576	163	31	but	but	CCONJ
issue-576	163	32	separately	separately	ADV
issue-576	163	33	,	,	PUNCT
issue-576	163	34	as	as	ADP
issue-576	163	35	a	a	DET
issue-576	163	36	form	form	NOUN
issue-576	163	37	of	of	ADP
issue-576	163	38	public	public	ADJ
issue-576	163	39	auditing	auditing	NOUN
issue-576	163	40	,	,	PUNCT
issue-576	163	41	the	the	DET
issue-576	163	42	compliance	compliance	NOUN
issue-576	163	43	auditing	auditing	NOUN
issue-576	163	44	in	in	ADP
issue-576	163	45	baltic	baltic	ADJ
issue-576	163	46	journal	journal	PROPN
issue-576	163	47	of	of	ADP
issue-576	163	48	economic	economic	ADJ
issue-576	163	49	studies	study	NOUN
issue-576	163	50	326	326	NUM
issue-576	163	51	vol	vol	NOUN
issue-576	163	52	.	.	PUNCT
issue-576	164	1	4	4	NUM
issue-576	164	2	,	,	PUNCT
issue-576	164	3	no	no	INTJ
issue-576	164	4	.	.	NOUN
issue-576	164	5	5	5	NUM
issue-576	164	6	,	,	PUNCT
issue-576	164	7	2018	2018	NUM
issue-576	164	8	fi	fi	NOUN
issue-576	164	9	preparation	preparation	NOUN
issue-576	164	10	:	:	PUNCT
issue-576	164	11	gathering	gather	VERB
issue-576	164	12	information	information	NOUN
issue-576	164	13	relating	relate	VERB
issue-576	164	14	to	to	ADP
issue-576	164	15	the	the	DET
issue-576	164	16	compliance	compliance	NOUN
issue-576	164	17	auditing	auditing	NOUN
issue-576	164	18	(	(	PUNCT
issue-576	164	19	ca	ca	NOUN
issue-576	164	20	)	)	PUNCT
issue-576	164	21	relevance	relevance	NOUN
issue-576	164	22	and	and	CCONJ
issue-576	164	23	viability	viability	NOUN
issue-576	164	24	taking	take	VERB
issue-576	164	25	a	a	DET
issue-576	164	26	decision	decision	NOUN
issue-576	164	27	as	as	ADP
issue-576	164	28	to	to	PART
issue-576	164	29	ca	ca	PROPN
issue-576	164	30	data	datum	NOUN
issue-576	164	31	:	:	PUNCT
issue-576	164	32	necessity	necessity	NOUN
issue-576	164	33	to	to	PART
issue-576	164	34	determine	determine	VERB
issue-576	164	35	the	the	DET
issue-576	164	36	legitimacy	legitimacy	NOUN
issue-576	164	37	/	/	SYM
issue-576	164	38	propriety	propriety	NOUN
issue-576	164	39	of	of	ADP
issue-576	164	40	business	business	NOUN
issue-576	164	41	activity	activity	NOUN
issue-576	164	42	,	,	PUNCT
issue-576	164	43	identify	identify	VERB
issue-576	164	44	a	a	DET
issue-576	164	45	problematic	problematic	ADJ
issue-576	164	46	situation	situation	NOUN
issue-576	164	47	in	in	ADP
issue-576	164	48	public	public	ADJ
issue-576	164	49	interest	interest	NOUN
issue-576	164	50	areas	area	NOUN
issue-576	164	51	,	,	PUNCT
issue-576	164	52	state	state	NOUN
issue-576	164	53	authorities	authority	NOUN
issue-576	164	54	’	’	PART
issue-576	164	55	request	request	NOUN
issue-576	164	56	,	,	PUNCT
issue-576	164	57	media	medium	NOUN
issue-576	164	58	reports	report	NOUN
issue-576	164	59	,	,	PUNCT
issue-576	164	60	etc	etc	X
issue-576	164	61	.	.	X
issue-576	164	62	conduct	conduct	NOUN
issue-576	164	63	of	of	ADP
issue-576	164	64	a	a	DET
issue-576	164	65	ca	ca	NOUN
issue-576	164	66	:	:	PUNCT
issue-576	164	67	auditing	auditing	NOUN
issue-576	164	68	procedures	procedure	NOUN
issue-576	164	69	performance	performance	NOUN
issue-576	164	70	,	,	PUNCT
issue-576	164	71	evidence	evidence	NOUN
issue-576	164	72	gathering	gathering	NOUN
issue-576	164	73	and	and	CCONJ
issue-576	164	74	evaluation	evaluation	NOUN
issue-576	164	75	,	,	PUNCT
issue-576	164	76	analysis	analysis	NOUN
issue-576	164	77	of	of	ADP
issue-576	164	78	findings	finding	NOUN
issue-576	164	79	,	,	PUNCT
issue-576	164	80	preliminary	preliminary	ADJ
issue-576	164	81	formulation	formulation	NOUN
issue-576	164	82	of	of	ADP
issue-576	164	83	potential	potential	ADJ
issue-576	164	84	conclusions	conclusion	NOUN
issue-576	164	85	auditor	auditor	NOUN
issue-576	164	86	’s	’s	PART
issue-576	164	87	report	report	NOUN
issue-576	164	88	and	and	CCONJ
issue-576	164	89	its	its	PRON
issue-576	164	90	disclosure	disclosure	NOUN
issue-576	164	91	control	control	NOUN
issue-576	164	92	of	of	ADP
issue-576	164	93	carrying	carry	VERB
issue-576	164	94	out	out	ADP
issue-576	164	95	of	of	ADP
issue-576	164	96	recommendations	recommendation	NOUN
issue-576	164	97	and	and	CCONJ
issue-576	164	98	proposals	proposal	NOUN
issue-576	164	99	accomplishment	accomplishment	VERB
issue-576	164	100	determining	determine	VERB
issue-576	164	101	and	and	CCONJ
issue-576	164	102	formulating	formulate	VERB
issue-576	164	103	the	the	DET
issue-576	164	104	subject	subject	NOUN
issue-576	164	105	,	,	PUNCT
issue-576	164	106	powers	power	NOUN
issue-576	164	107	and	and	CCONJ
issue-576	164	108	authority	authority	NOUN
issue-576	164	109	,	,	PUNCT
issue-576	164	110	responsible	responsible	ADJ
issue-576	164	111	parties	party	NOUN
issue-576	164	112	,	,	PUNCT
issue-576	164	113	foreseeable	foreseeable	ADJ
issue-576	164	114	users	user	NOUN
issue-576	164	115	,	,	PUNCT
issue-576	164	116	strategy	strategy	NOUN
issue-576	164	117	for	for	ADP
issue-576	164	118	ca	ca	NOUN
issue-576	164	119	(	(	PUNCT
issue-576	164	120	ca	can	AUX
issue-576	164	121	or	or	CCONJ
issue-576	164	122	ca	can	AUX
issue-576	164	123	+	+	CCONJ
issue-576	164	124	fa	fa	PROPN
issue-576	164	125	or	or	CCONJ
issue-576	164	126	ca	can	AUX
issue-576	164	127	+	+	CCONJ
issue-576	164	128	pa	pa	PROPN
issue-576	164	129	)	)	PUNCT
issue-576	164	130	.	.	PUNCT
issue-576	165	1	setting	set	VERB
issue-576	165	2	goals	goal	NOUN
issue-576	165	3	and	and	CCONJ
issue-576	165	4	tasks	task	NOUN
issue-576	165	5	,	,	PUNCT
issue-576	165	6	determining	determine	VERB
issue-576	165	7	an	an	DET
issue-576	165	8	audit	audit	NOUN
issue-576	165	9	scope	scope	NOUN
issue-576	165	10	,	,	PUNCT
issue-576	165	11	lead	lead	VERB
issue-576	165	12	time	time	NOUN
issue-576	165	13	,	,	PUNCT
issue-576	165	14	criteria	criterion	NOUN
issue-576	165	15	,	,	PUNCT
issue-576	165	16	methods	method	NOUN
issue-576	165	17	,	,	PUNCT
issue-576	165	18	risks	risk	NOUN
issue-576	165	19	and	and	CCONJ
issue-576	165	20	assurance	assurance	NOUN
issue-576	165	21	type	type	NOUN
issue-576	165	22	.	.	PUNCT
issue-576	166	1	quality	quality	NOUN
issue-576	166	2	control	control	NOUN
issue-576	166	3	of	of	ADP
issue-576	166	4	public	public	ADJ
issue-576	166	5	compliance	compliance	NOUN
issue-576	166	6	auditing	auditing	NOUN
issue-576	166	7	performed	perform	VERB
issue-576	166	8	conclusion	conclusion	NOUN
issue-576	166	9	preparation	preparation	NOUN
issue-576	166	10	(	(	PUNCT
issue-576	166	11	processing	processing	NOUN
issue-576	166	12	):	):	PUNCT
issue-576	166	13	comparative	comparative	ADJ
issue-576	166	14	assessment	assessment	NOUN
issue-576	166	15	of	of	ADP
issue-576	166	16	what	what	PRON
issue-576	166	17	is	be	AUX
issue-576	166	18	actually	actually	ADV
issue-576	166	19	determined	determine	VERB
issue-576	166	20	and	and	CCONJ
issue-576	166	21	what	what	PRON
issue-576	166	22	needs	need	VERB
issue-576	166	23	to	to	PART
issue-576	166	24	be	be	AUX
issue-576	166	25	,	,	PUNCT
issue-576	166	26	finding	find	VERB
issue-576	166	27	out	out	ADP
issue-576	166	28	the	the	DET
issue-576	166	29	cause	cause	NOUN
issue-576	166	30	of	of	ADP
issue-576	166	31	deviations	deviation	NOUN
issue-576	166	32	and	and	CCONJ
issue-576	166	33	gaps	gap	NOUN
issue-576	166	34	,	,	PUNCT
issue-576	166	35	a	a	DET
issue-576	166	36	possible	possible	ADJ
issue-576	166	37	alternative	alternative	ADJ
issue-576	166	38	course	course	NOUN
issue-576	166	39	of	of	ADP
issue-576	166	40	events	event	NOUN
issue-576	166	41	,	,	PUNCT
issue-576	166	42	recommendations	recommendation	NOUN
issue-576	166	43	and	and	CCONJ
issue-576	166	44	propositions	proposition	NOUN
issue-576	166	45	identifying	identify	VERB
issue-576	167	1	yes	yes	INTJ
issue-576	167	2	no	no	INTJ
issue-576	168	1	і	і	PROPN
issue-576	168	2	s	s	PROPN
issue-576	168	3	ta	ta	X
issue-576	168	4	ge	ge	PROPN
issue-576	168	5	pl	pl	PROPN
issue-576	168	6	an	an	DET
issue-576	168	7	ni	ni	PROPN
issue-576	168	8	ng	ng	PROPN
issue-576	168	9	іі	іі	PROPN
issue-576	168	10	s	s	PROPN
issue-576	168	11	ta	ta	ADP
issue-576	168	12	ge	ge	PROPN
issue-576	168	13	b	b	PROPN
issue-576	168	14	as	as	ADP
issue-576	168	15	ic	ic	PROPN
issue-576	168	16	іі	іі	PROPN
issue-576	168	17	і	і	PROPN
issue-576	168	18	s	s	PROPN
issue-576	168	19	ta	ta	X
issue-576	168	20	ge	ge	PROPN
issue-576	168	21	r	r	PROPN
issue-576	168	22	ep	ep	PROPN
issue-576	168	23	or	or	CCONJ
issue-576	168	24	tin	tin	NOUN
issue-576	168	25	g	g	PROPN
issue-576	168	26	іv	іv	PROPN
issue-576	168	27	st	st	PROPN
issue-576	168	28	ag	ag	PROPN
issue-576	168	29	e	e	PROPN
issue-576	168	30	ex	ex	X
issue-576	168	31	ec	ec	PROPN
issue-576	168	32	ut	ut	PROPN
issue-576	168	33	io	io	PROPN
issue-576	168	34	n	n	PROPN
issue-576	168	35	co	co	VERB
issue-576	168	36	nt	not	PART
issue-576	168	37	ro	ro	PROPN
issue-576	168	38	l	l	NOUN
issue-576	168	39	figure	figure	NOUN
issue-576	168	40	1	1	NUM
issue-576	168	41	.	.	PUNCT
issue-576	169	1	the	the	DET
issue-576	169	2	algorithm	algorithm	NOUN
issue-576	169	3	of	of	ADP
issue-576	169	4	public	public	ADJ
issue-576	169	5	compliance	compliance	NOUN
issue-576	169	6	auditing	auditing	NOUN
issue-576	169	7	conduct	conduct	NOUN
issue-576	169	8	under	under	ADP
issue-576	169	9	the	the	DET
issue-576	169	10	issai	issai	PROPN
issue-576	169	11	requirements	requirement	NOUN
issue-576	169	12	ukraine	ukraine	PROPN
issue-576	169	13	has	have	AUX
issue-576	169	14	still	still	ADV
issue-576	169	15	not	not	PART
issue-576	169	16	been	be	AUX
issue-576	169	17	considered	consider	VERB
issue-576	169	18	.	.	PUNCT
issue-576	170	1	for	for	ADP
issue-576	170	2	clarity	clarity	NOUN
issue-576	170	3	,	,	PUNCT
issue-576	170	4	let	let	VERB
issue-576	170	5	us	we	PRON
issue-576	170	6	analyse	analyse	VERB
issue-576	170	7	some	some	PRON
issue-576	170	8	of	of	ADP
issue-576	170	9	the	the	DET
issue-576	170	10	accounting	accounting	NOUN
issue-576	170	11	chamber	chamber	PROPN
issue-576	170	12	of	of	ADP
issue-576	170	13	ukraine	ukraine	PROPN
issue-576	170	14	’s	’s	PART
issue-576	170	15	recent	recent	ADJ
issue-576	170	16	reports	report	NOUN
issue-576	170	17	on	on	ADP
issue-576	170	18	the	the	DET
issue-576	170	19	results	result	NOUN
issue-576	170	20	of	of	ADP
issue-576	170	21	audits	audits	NOUN
issue-576	170	22	and	and	CCONJ
issue-576	170	23	other	other	ADJ
issue-576	170	24	control	control	NOUN
issue-576	170	25	activities	activity	NOUN
issue-576	170	26	that	that	PRON
issue-576	170	27	are	be	AUX
issue-576	170	28	published	publish	VERB
issue-576	170	29	on	on	ADP
issue-576	170	30	the	the	DET
issue-576	170	31	official	official	ADJ
issue-576	170	32	chamber	chamber	PROPN
issue-576	170	33	’s	’s	PART
issue-576	170	34	website	website	NOUN
issue-576	170	35	(	(	PUNCT
issue-576	170	36	acu	acu	PROPN
issue-576	170	37	,	,	PUNCT
issue-576	170	38	2017	2017	NUM
issue-576	170	39	)	)	PUNCT
issue-576	170	40	.	.	PUNCT
issue-576	171	1	thus	thus	ADV
issue-576	171	2	,	,	PUNCT
issue-576	171	3	the	the	DET
issue-576	171	4	analysis	analysis	NOUN
issue-576	171	5	of	of	ADP
issue-576	171	6	various	various	ADJ
issue-576	171	7	control	control	NOUN
issue-576	171	8	measures	measure	NOUN
issue-576	171	9	key	key	ADJ
issue-576	171	10	parameters	parameter	NOUN
issue-576	171	11	proves	prove	VERB
issue-576	171	12	that	that	SCONJ
issue-576	171	13	almost	almost	ADV
issue-576	171	14	every	every	DET
issue-576	171	15	one	one	NUM
issue-576	171	16	of	of	ADP
issue-576	171	17	them	they	PRON
issue-576	171	18	contains	contain	VERB
issue-576	171	19	the	the	DET
issue-576	171	20	compliance	compliance	NOUN
issue-576	171	21	auditing	auditing	NOUN
issue-576	171	22	elements	element	NOUN
issue-576	171	23	.	.	PUNCT
issue-576	172	1	there	there	PRON
issue-576	172	2	is	be	VERB
issue-576	172	3	a	a	DET
issue-576	172	4	clear	clear	ADJ
issue-576	172	5	connection	connection	NOUN
issue-576	172	6	between	between	ADP
issue-576	172	7	the	the	DET
issue-576	172	8	objective	objective	NOUN
issue-576	172	9	,	,	PUNCT
issue-576	172	10	auditing	auditing	NOUN
issue-576	172	11	criteria	criterion	NOUN
issue-576	172	12	and	and	CCONJ
issue-576	172	13	methodological	methodological	ADJ
issue-576	172	14	techniques	technique	NOUN
issue-576	172	15	of	of	ADP
issue-576	172	16	data	datum	NOUN
issue-576	172	17	collection	collection	NOUN
issue-576	172	18	,	,	PUNCT
issue-576	172	19	in	in	ADP
issue-576	172	20	which	which	PRON
issue-576	172	21	there	there	PRON
issue-576	172	22	are	be	VERB
issue-576	172	23	elements	element	NOUN
issue-576	172	24	of	of	ADP
issue-576	172	25	regularity	regularity	NOUN
issue-576	172	26	and	and	CCONJ
issue-576	172	27	propriety	propriety	NOUN
issue-576	172	28	definitions	definition	NOUN
issue-576	172	29	.	.	PUNCT
issue-576	173	1	the	the	DET
issue-576	173	2	elements	element	NOUN
issue-576	173	3	of	of	ADP
issue-576	173	4	compliance	compliance	NOUN
issue-576	173	5	auditing	auditing	NOUN
issue-576	173	6	appear	appear	VERB
issue-576	173	7	when	when	SCONJ
issue-576	173	8	combining	combine	VERB
issue-576	173	9	with	with	ADP
issue-576	173	10	the	the	DET
issue-576	173	11	financial	financial	ADJ
issue-576	173	12	audit	audit	NOUN
issue-576	173	13	and	and	CCONJ
issue-576	173	14	the	the	DET
issue-576	173	15	performance	performance	NOUN
issue-576	173	16	audit	audit	NOUN
issue-576	173	17	(	(	PUNCT
issue-576	173	18	as	as	SCONJ
issue-576	173	19	provided	provide	VERB
issue-576	173	20	for	for	ADP
issue-576	173	21	in	in	ADP
issue-576	173	22	the	the	DET
issue-576	173	23	issai	issai	NOUN
issue-576	173	24	standards	standard	NOUN
issue-576	173	25	)	)	PUNCT
issue-576	173	26	.	.	PUNCT
issue-576	174	1	table	table	NOUN
issue-576	174	2	3	3	NUM
issue-576	174	3	presents	present	VERB
issue-576	174	4	some	some	DET
issue-576	174	5	reports	report	VERB
issue-576	174	6	extracts	extract	NOUN
issue-576	174	7	to	to	PART
issue-576	174	8	confirm	confirm	VERB
issue-576	174	9	this	this	DET
issue-576	174	10	thesis	thesis	NOUN
issue-576	174	11	.	.	PUNCT
issue-576	175	1	the	the	DET
issue-576	175	2	report	report	NOUN
issue-576	175	3	analysis	analysis	NOUN
issue-576	175	4	presented	present	VERB
issue-576	175	5	by	by	ADP
issue-576	175	6	the	the	DET
issue-576	175	7	accounting	accounting	PROPN
issue-576	175	8	chamber	chamber	PROPN
issue-576	175	9	of	of	ADP
issue-576	175	10	ukraine	ukraine	PROPN
issue-576	175	11	proves	prove	VERB
issue-576	175	12	that	that	SCONJ
issue-576	175	13	in	in	ADP
issue-576	175	14	fact	fact	NOUN
issue-576	175	15	,	,	PUNCT
issue-576	175	16	the	the	DET
issue-576	175	17	chamber	chamber	NOUN
issue-576	175	18	carries	carry	VERB
issue-576	175	19	out	out	ADP
issue-576	175	20	public	public	ADJ
issue-576	175	21	compliance	compliance	NOUN
issue-576	175	22	audit	audit	NOUN
issue-576	175	23	but	but	CCONJ
issue-576	175	24	it	it	PRON
issue-576	175	25	does	do	AUX
issue-576	175	26	not	not	PART
issue-576	175	27	call	call	VERB
issue-576	175	28	them	they	PRON
issue-576	175	29	so	so	ADV
issue-576	175	30	.	.	PUNCT
issue-576	176	1	for	for	ADP
issue-576	176	2	example	example	NOUN
issue-576	176	3	,	,	PUNCT
issue-576	176	4	while	while	SCONJ
issue-576	176	5	describing	describe	VERB
issue-576	176	6	the	the	DET
issue-576	176	7	audit	audit	NOUN
issue-576	176	8	criteria	criterion	NOUN
issue-576	176	9	(	(	PUNCT
issue-576	176	10	control	control	NOUN
issue-576	176	11	measure	measure	NOUN
issue-576	176	12	)	)	PUNCT
issue-576	176	13	the	the	DET
issue-576	176	14	parameter	parameter	NOUN
issue-576	176	15	“	"	PUNCT
issue-576	176	16	legality	legality	NOUN
issue-576	176	17	”	"	PUNCT
issue-576	176	18	is	be	AUX
issue-576	176	19	emphasized	emphasize	VERB
issue-576	176	20	.	.	PUNCT
issue-576	177	1	information	information	NOUN
issue-576	177	2	on	on	ADP
issue-576	177	3	this	this	DET
issue-576	177	4	parameter	parameter	NOUN
issue-576	177	5	is	be	AUX
issue-576	177	6	shown	show	VERB
issue-576	177	7	in	in	ADP
issue-576	177	8	table	table	NOUN
issue-576	177	9	3	3	NUM
issue-576	177	10	.	.	PUNCT
issue-576	177	11	baltic	baltic	PROPN
issue-576	177	12	journal	journal	PROPN
issue-576	177	13	of	of	ADP
issue-576	177	14	economic	economic	ADJ
issue-576	177	15	studies	study	NOUN
issue-576	177	16	327	327	NUM
issue-576	177	17	vol	vol	NOUN
issue-576	177	18	.	.	PUNCT
issue-576	178	1	4	4	NUM
issue-576	178	2	,	,	PUNCT
issue-576	178	3	no	no	INTJ
issue-576	178	4	.	.	NOUN
issue-576	178	5	5	5	NUM
issue-576	178	6	,	,	PUNCT
issue-576	178	7	2018	2018	NUM
issue-576	178	8	table	table	NOUN
issue-576	178	9	2	2	NUM
issue-576	178	10	key	key	ADJ
issue-576	178	11	problems	problem	NOUN
issue-576	178	12	in	in	ADP
issue-576	178	13	public	public	ADJ
issue-576	178	14	audit	audit	NOUN
issue-576	178	15	in	in	ADP
issue-576	178	16	ukraine	ukraine	NOUN
issue-576	178	17	at	at	ADP
issue-576	178	18	the	the	DET
issue-576	178	19	present	present	ADJ
issue-576	178	20	stage	stage	NOUN
issue-576	178	21	problems	problem	NOUN
issue-576	178	22	nature	nature	NOUN
issue-576	178	23	problems	problem	NOUN
issue-576	178	24	essence	essence	VERB
issue-576	178	25	conceptual	conceptual	ADJ
issue-576	178	26	problems	problem	NOUN
issue-576	178	27	the	the	DET
issue-576	178	28	lack	lack	NOUN
issue-576	178	29	of	of	ADP
issue-576	178	30	conventional	conventional	ADJ
issue-576	178	31	concept	concept	NOUN
issue-576	178	32	used	use	VERB
issue-576	178	33	;	;	PUNCT
issue-576	178	34	the	the	DET
issue-576	178	35	need	need	NOUN
issue-576	178	36	to	to	PART
issue-576	178	37	formulate	formulate	VERB
issue-576	178	38	the	the	DET
issue-576	178	39	public	public	ADJ
issue-576	178	40	audit	audit	NOUN
issue-576	178	41	principles	principle	NOUN
issue-576	178	42	in	in	ADP
issue-576	178	43	order	order	NOUN
issue-576	178	44	to	to	PART
issue-576	178	45	take	take	VERB
issue-576	178	46	them	they	PRON
issue-576	178	47	as	as	ADP
issue-576	178	48	a	a	DET
issue-576	178	49	basis	basis	NOUN
issue-576	178	50	for	for	ADP
issue-576	178	51	public	public	ADJ
issue-576	178	52	auditing	auditing	NOUN
issue-576	178	53	development	development	NOUN
issue-576	178	54	;	;	PUNCT
issue-576	178	55	the	the	DET
issue-576	178	56	need	need	NOUN
issue-576	178	57	to	to	PART
issue-576	178	58	develop	develop	VERB
issue-576	178	59	a	a	DET
issue-576	178	60	sound	sound	ADJ
issue-576	178	61	scientific	scientific	ADJ
issue-576	178	62	classification	classification	NOUN
issue-576	178	63	of	of	ADP
issue-576	178	64	the	the	DET
issue-576	178	65	public	public	ADJ
issue-576	178	66	audit	audit	NOUN
issue-576	178	67	’s	’s	PART
issue-576	178	68	types	type	NOUN
issue-576	178	69	and	and	CCONJ
issue-576	178	70	forms	form	NOUN
issue-576	178	71	;	;	PUNCT
issue-576	178	72	the	the	DET
issue-576	178	73	need	need	NOUN
issue-576	178	74	to	to	PART
issue-576	178	75	define	define	VERB
issue-576	178	76	roles	role	NOUN
issue-576	178	77	and	and	CCONJ
issue-576	178	78	tasks	task	NOUN
issue-576	178	79	,	,	PUNCT
issue-576	178	80	subject	subject	NOUN
issue-576	178	81	and	and	CCONJ
issue-576	178	82	classification	classification	NOUN
issue-576	178	83	of	of	ADP
issue-576	178	84	public	public	ADJ
issue-576	178	85	audited	audit	VERB
issue-576	178	86	items	item	NOUN
issue-576	178	87	;	;	PUNCT
issue-576	178	88	the	the	DET
issue-576	178	89	need	need	NOUN
issue-576	178	90	to	to	PART
issue-576	178	91	develop	develop	VERB
issue-576	178	92	criteria	criterion	NOUN
issue-576	178	93	of	of	ADP
issue-576	178	94	the	the	DET
issue-576	178	95	efficiency	efficiency	NOUN
issue-576	178	96	of	of	ADP
issue-576	178	97	the	the	DET
issue-576	178	98	public	public	ADJ
issue-576	178	99	audit	audit	NOUN
issue-576	178	100	with	with	ADP
issue-576	178	101	regard	regard	NOUN
issue-576	178	102	to	to	ADP
issue-576	178	103	its	its	PRON
issue-576	178	104	essence	essence	NOUN
issue-576	178	105	and	and	CCONJ
issue-576	178	106	functions	function	NOUN
issue-576	178	107	methodological	methodological	ADJ
issue-576	178	108	problems	problem	NOUN
issue-576	178	109	the	the	DET
issue-576	178	110	need	need	NOUN
issue-576	178	111	to	to	PART
issue-576	178	112	implement	implement	VERB
issue-576	178	113	the	the	DET
issue-576	178	114	issai	issai	NOUN
issue-576	178	115	standards	standard	NOUN
issue-576	178	116	;	;	PUNCT
issue-576	178	117	the	the	DET
issue-576	178	118	constrained	constrain	VERB
issue-576	178	119	use	use	NOUN
issue-576	178	120	of	of	ADP
issue-576	178	121	specific	specific	ADJ
issue-576	178	122	advanced	advanced	ADJ
issue-576	178	123	methods	method	NOUN
issue-576	178	124	and	and	CCONJ
issue-576	178	125	procedures	procedure	NOUN
issue-576	178	126	of	of	ADP
issue-576	178	127	public	public	ADJ
issue-576	178	128	audit	audit	NOUN
issue-576	178	129	,	,	PUNCT
issue-576	178	130	as	as	ADV
issue-576	178	131	well	well	ADV
issue-576	178	132	as	as	ADP
issue-576	178	133	the	the	DET
issue-576	178	134	methods	method	NOUN
issue-576	178	135	of	of	ADP
issue-576	178	136	audit	audit	NOUN
issue-576	178	137	governance	governance	NOUN
issue-576	178	138	;	;	PUNCT
issue-576	178	139	the	the	DET
issue-576	178	140	lack	lack	NOUN
issue-576	178	141	of	of	ADP
issue-576	178	142	sound	sound	ADJ
issue-576	178	143	approaches	approach	NOUN
issue-576	178	144	to	to	ADP
issue-576	178	145	defining	define	VERB
issue-576	178	146	the	the	DET
issue-576	178	147	importance	importance	NOUN
issue-576	178	148	and	and	CCONJ
issue-576	178	149	risks	risk	NOUN
issue-576	178	150	in	in	ADP
issue-576	178	151	public	public	ADJ
issue-576	178	152	audit	audit	NOUN
issue-576	178	153	;	;	PUNCT
issue-576	178	154	the	the	DET
issue-576	178	155	need	need	NOUN
issue-576	178	156	to	to	PART
issue-576	178	157	develop	develop	VERB
issue-576	178	158	and	and	CCONJ
issue-576	178	159	implement	implement	VERB
issue-576	178	160	an	an	DET
issue-576	178	161	effective	effective	ADJ
issue-576	178	162	system	system	NOUN
issue-576	178	163	of	of	ADP
issue-576	178	164	public	public	ADJ
issue-576	178	165	audit	audit	NOUN
issue-576	178	166	quality	quality	NOUN
issue-576	178	167	control	control	NOUN
issue-576	178	168	(	(	PUNCT
issue-576	178	169	both	both	CCONJ
issue-576	178	170	internal	internal	ADJ
issue-576	178	171	and	and	CCONJ
issue-576	178	172	external	external	ADJ
issue-576	178	173	quality	quality	NOUN
issue-576	178	174	control	control	NOUN
issue-576	178	175	)	)	PUNCT
issue-576	178	176	organizational	organizational	ADJ
issue-576	178	177	and	and	CCONJ
issue-576	178	178	legal	legal	ADJ
issue-576	178	179	problems	problem	NOUN
issue-576	178	180	the	the	DET
issue-576	178	181	lack	lack	NOUN
issue-576	178	182	of	of	ADP
issue-576	178	183	theory	theory	NOUN
issue-576	178	184	,	,	PUNCT
issue-576	178	185	which	which	PRON
issue-576	178	186	should	should	AUX
issue-576	178	187	be	be	AUX
issue-576	178	188	the	the	DET
issue-576	178	189	basis	basis	NOUN
issue-576	178	190	for	for	ADP
issue-576	178	191	the	the	DET
issue-576	178	192	public	public	ADJ
issue-576	178	193	finance	finance	NOUN
issue-576	178	194	control	control	NOUN
issue-576	178	195	transformation	transformation	NOUN
issue-576	178	196	and	and	CCONJ
issue-576	178	197	development	development	NOUN
issue-576	178	198	;	;	PUNCT
issue-576	178	199	the	the	DET
issue-576	178	200	status	status	NOUN
issue-576	178	201	of	of	ADP
issue-576	178	202	the	the	DET
issue-576	178	203	accounting	accounting	NOUN
issue-576	178	204	chamber	chamber	PROPN
issue-576	178	205	as	as	ADP
issue-576	178	206	the	the	DET
issue-576	178	207	supreme	supreme	PROPN
issue-576	178	208	audit	audit	PROPN
issue-576	178	209	institution	institution	NOUN
issue-576	178	210	is	be	AUX
issue-576	178	211	not	not	PART
issue-576	178	212	enshrined	enshrine	VERB
issue-576	178	213	in	in	ADP
issue-576	178	214	the	the	DET
issue-576	178	215	constitution	constitution	NOUN
issue-576	178	216	of	of	ADP
issue-576	178	217	ukraine	ukraine	NOUN
issue-576	178	218	;	;	PUNCT
issue-576	178	219	auditing	audit	VERB
issue-576	178	220	of	of	ADP
issue-576	178	221	local	local	ADJ
issue-576	178	222	budgets	budget	NOUN
issue-576	178	223	and	and	CCONJ
issue-576	178	224	other	other	ADJ
issue-576	178	225	public	public	ADJ
issue-576	178	226	resources	resource	NOUN
issue-576	178	227	is	be	AUX
issue-576	178	228	not	not	PART
issue-576	178	229	included	include	VERB
issue-576	178	230	in	in	ADP
issue-576	178	231	the	the	DET
issue-576	178	232	accounting	accounting	NOUN
issue-576	178	233	chamber	chamber	PROPN
issue-576	178	234	’s	’s	PART
issue-576	178	235	powers	power	NOUN
issue-576	178	236	;	;	PUNCT
issue-576	178	237	the	the	DET
issue-576	178	238	accounting	accounting	PROPN
issue-576	178	239	chamber	chamber	PROPN
issue-576	178	240	’s	’s	PART
issue-576	178	241	organizational	organizational	ADJ
issue-576	178	242	structure	structure	NOUN
issue-576	178	243	underdevelopment	underdevelopment	NOUN
issue-576	178	244	;	;	PUNCT
issue-576	178	245	the	the	DET
issue-576	178	246	lack	lack	NOUN
issue-576	178	247	of	of	ADP
issue-576	178	248	development	development	NOUN
issue-576	178	249	of	of	ADP
issue-576	178	250	both	both	CCONJ
issue-576	178	251	internal	internal	ADJ
issue-576	178	252	and	and	CCONJ
issue-576	178	253	external	external	ADJ
issue-576	178	254	public	public	ADJ
issue-576	178	255	audit	audit	NOUN
issue-576	178	256	coordination	coordination	NOUN
issue-576	178	257	model	model	NOUN
issue-576	178	258	;	;	PUNCT
issue-576	178	259	underestimation	underestimation	NOUN
issue-576	178	260	of	of	ADP
issue-576	178	261	the	the	DET
issue-576	178	262	engaging	engaging	ADJ
issue-576	178	263	independent	independent	ADJ
issue-576	178	264	auditors	auditor	NOUN
issue-576	178	265	to	to	PART
issue-576	178	266	conduct	conduct	VERB
issue-576	178	267	public	public	ADJ
issue-576	178	268	audits	audits	NOUN
issue-576	178	269	table	table	NOUN
issue-576	178	270	3	3	NUM
issue-576	178	271	key	key	ADJ
issue-576	178	272	parameters	parameter	NOUN
issue-576	178	273	of	of	ADP
issue-576	178	274	an	an	DET
issue-576	178	275	audit	audit	NOUN
issue-576	178	276	in	in	ADP
issue-576	178	277	the	the	DET
issue-576	178	278	accounting	accounting	NOUN
issue-576	178	279	chamber	chamber	PROPN
issue-576	178	280	of	of	ADP
issue-576	178	281	ukraine	ukraine	PROPN
issue-576	178	282	’s	’s	PART
issue-576	178	283	reports	report	NOUN
issue-576	178	284	name	name	NOUN
issue-576	178	285	of	of	ADP
issue-576	178	286	the	the	DET
issue-576	178	287	control	control	NOUN
issue-576	178	288	measure	measure	NOUN
issue-576	178	289	goal	goal	NOUN
issue-576	178	290	legitimacy	legitimacy	NOUN
issue-576	178	291	criteria	criterion	NOUN
issue-576	178	292	data	data	NOUN
issue-576	178	293	-	-	PUNCT
issue-576	178	294	collection	collection	NOUN
issue-576	178	295	methods	method	NOUN
issue-576	178	296	audit	audit	NOUN
issue-576	178	297	of	of	ADP
issue-576	178	298	the	the	DET
issue-576	178	299	tasks	task	NOUN
issue-576	178	300	and	and	CCONJ
issue-576	178	301	actions	action	NOUN
issue-576	178	302	implementation	implementation	NOUN
issue-576	178	303	designed	design	VERB
issue-576	178	304	by	by	ADP
issue-576	178	305	the	the	DET
issue-576	178	306	national	national	PROPN
issue-576	178	307	target	target	PROPN
issue-576	178	308	program	program	NOUN
issue-576	178	309	"	"	PUNCT
issue-576	178	310	drinking	drink	VERB
issue-576	178	311	water	water	NOUN
issue-576	178	312	in	in	ADP
issue-576	178	313	ukraine	ukraine	NOUN
issue-576	178	314	"	"	PUNCT
issue-576	178	315	for	for	ADP
issue-576	178	316	2011–2020	2011–2020	NUM
issue-576	178	317	establishing	establish	VERB
issue-576	178	318	the	the	DET
issue-576	178	319	real	real	ADJ
issue-576	178	320	situation	situation	NOUN
issue-576	178	321	as	as	ADP
issue-576	178	322	to	to	ADP
issue-576	178	323	planning	planning	NOUN
issue-576	178	324	and	and	CCONJ
issue-576	178	325	use	use	NOUN
issue-576	178	326	of	of	ADP
issue-576	178	327	funds	fund	NOUN
issue-576	178	328	of	of	ADP
issue-576	178	329	the	the	DET
issue-576	178	330	state	state	NOUN
issue-576	178	331	budget	budget	NOUN
issue-576	178	332	of	of	ADP
issue-576	178	333	ukraine	ukraine	NOUN
issue-576	178	334	,	,	PUNCT
issue-576	178	335	prescribed	prescribe	VERB
issue-576	178	336	in	in	ADP
issue-576	178	337	2012–2015	2012–2015	NUM
issue-576	178	338	to	to	PART
issue-576	178	339	accomplish	accomplish	VERB
issue-576	178	340	tasks	task	NOUN
issue-576	178	341	of	of	ADP
issue-576	178	342	the	the	DET
issue-576	178	343	national	national	PROPN
issue-576	178	344	target	target	PROPN
issue-576	178	345	program	program	NOUN
issue-576	178	346	"	"	PUNCT
issue-576	178	347	drinking	drink	VERB
issue-576	178	348	water	water	NOUN
issue-576	178	349	in	in	ADP
issue-576	178	350	ukraine	ukraine	NOUN
issue-576	178	351	"	"	PUNCT
issue-576	178	352	for	for	ADP
issue-576	178	353	2011–2020	2011–2020	NUM
issue-576	178	354	correspondence	correspondence	NOUN
issue-576	178	355	of	of	ADP
issue-576	178	356	management	management	NOUN
issue-576	178	357	decisions	decision	NOUN
issue-576	178	358	,	,	PUNCT
issue-576	178	359	departmental	departmental	ADJ
issue-576	178	360	normative	normative	ADJ
issue-576	178	361	legal	legal	ADJ
issue-576	178	362	acts	act	NOUN
issue-576	178	363	and	and	CCONJ
issue-576	178	364	executive	executive	ADJ
issue-576	178	365	directives	directive	NOUN
issue-576	178	366	of	of	ADP
issue-576	178	367	the	the	DET
issue-576	178	368	audited	audit	VERB
issue-576	178	369	items	item	NOUN
issue-576	178	370	with	with	ADP
issue-576	178	371	the	the	DET
issue-576	178	372	applicable	applicable	ADJ
issue-576	178	373	law	law	NOUN
issue-576	178	374	principles	principle	VERB
issue-576	178	375	analysis	analysis	NOUN
issue-576	178	376	of	of	ADP
issue-576	178	377	statutory	statutory	ADJ
issue-576	178	378	instruments	instrument	NOUN
issue-576	178	379	,	,	PUNCT
issue-576	178	380	policy	policy	NOUN
issue-576	178	381	acts	act	NOUN
issue-576	178	382	and	and	CCONJ
issue-576	178	383	executive	executive	ADJ
issue-576	178	384	directives	directive	NOUN
issue-576	178	385	related	relate	VERB
issue-576	178	386	to	to	ADP
issue-576	178	387	the	the	DET
issue-576	178	388	audited	audit	VERB
issue-576	178	389	subject	subject	ADJ
issue-576	178	390	analysis	analysis	NOUN
issue-576	178	391	of	of	ADP
issue-576	178	392	the	the	DET
issue-576	178	393	executing	execute	VERB
issue-576	178	394	powers	power	NOUN
issue-576	178	395	by	by	ADP
issue-576	178	396	the	the	DET
issue-576	178	397	executive	executive	ADJ
issue-576	178	398	bodies	body	NOUN
issue-576	178	399	as	as	ADP
issue-576	178	400	to	to	ADP
issue-576	178	401	the	the	DET
issue-576	178	402	taxpayers	taxpayer	NOUN
issue-576	178	403	’	’	PART
issue-576	178	404	registration	registration	NOUN
issue-576	178	405	completeness	completeness	NOUN
issue-576	178	406	determining	determine	VERB
issue-576	178	407	the	the	DET
issue-576	178	408	actual	actual	ADJ
issue-576	178	409	implementing	implementing	NOUN
issue-576	178	410	by	by	ADP
issue-576	178	411	the	the	DET
issue-576	178	412	executive	executive	ADJ
issue-576	178	413	authorities	authority	NOUN
issue-576	178	414	their	their	PRON
issue-576	178	415	powers	power	NOUN
issue-576	178	416	regarding	regard	VERB
issue-576	178	417	the	the	DET
issue-576	178	418	taxpayers	taxpayer	NOUN
issue-576	178	419	’	’	PART
issue-576	178	420	registration	registration	NOUN
issue-576	178	421	completeness	completeness	NOUN
issue-576	178	422	–	–	PUNCT
issue-576	178	423	legal	legal	ADJ
issue-576	178	424	entities	entity	NOUN
issue-576	178	425	and	and	CCONJ
issue-576	178	426	their	their	PRON
issue-576	178	427	separate	separate	ADJ
issue-576	178	428	subdivisions	subdivision	NOUN
issue-576	178	429	,	,	PUNCT
issue-576	178	430	and	and	CCONJ
issue-576	178	431	individuals	individual	NOUN
issue-576	178	432	compliance	compliance	NOUN
issue-576	178	433	of	of	ADP
issue-576	178	434	managerial	managerial	ADJ
issue-576	178	435	decisions	decision	NOUN
issue-576	178	436	and	and	CCONJ
issue-576	178	437	regulatory	regulatory	ADJ
issue-576	178	438	documents	document	NOUN
issue-576	178	439	adopted	adopt	VERB
issue-576	178	440	by	by	ADP
issue-576	178	441	executive	executive	ADJ
issue-576	178	442	bodies	body	NOUN
issue-576	178	443	to	to	ADP
issue-576	178	444	the	the	DET
issue-576	178	445	requirements	requirement	NOUN
issue-576	178	446	of	of	ADP
issue-576	178	447	current	current	ADJ
issue-576	178	448	legislation	legislation	NOUN
issue-576	178	449	in	in	ADP
issue-576	178	450	terms	term	NOUN
issue-576	178	451	of	of	ADP
issue-576	178	452	taxpayers	taxpayer	NOUN
issue-576	178	453	registration	registration	NOUN
issue-576	178	454	collection	collection	NOUN
issue-576	178	455	and	and	CCONJ
issue-576	178	456	processing	processing	NOUN
issue-576	178	457	of	of	ADP
issue-576	178	458	normative	normative	ADJ
issue-576	178	459	-	-	ADJ
issue-576	178	460	legal	legal	ADJ
issue-576	178	461	acts	act	NOUN
issue-576	178	462	,	,	PUNCT
issue-576	178	463	administrative	administrative	ADJ
issue-576	178	464	,	,	PUNCT
issue-576	178	465	regulatory	regulatory	ADJ
issue-576	178	466	and	and	CCONJ
issue-576	178	467	other	other	ADJ
issue-576	178	468	documents	document	NOUN
issue-576	178	469	regulating	regulate	VERB
issue-576	178	470	the	the	DET
issue-576	178	471	taxpayers	taxpayer	NOUN
issue-576	178	472	’	’	PART
issue-576	178	473	registration	registration	NOUN
issue-576	178	474	procedure	procedure	NOUN
issue-576	178	475	,	,	PUNCT
issue-576	178	476	as	as	ADV
issue-576	178	477	well	well	ADV
issue-576	178	478	as	as	ADP
issue-576	178	479	ensuring	ensure	VERB
issue-576	178	480	control	control	NOUN
issue-576	178	481	over	over	ADP
issue-576	178	482	the	the	DET
issue-576	178	483	taxpayers	taxpayer	NOUN
issue-576	178	484	’	’	PART
issue-576	178	485	registration	registration	NOUN
issue-576	178	486	completeness	completeness	NOUN
issue-576	178	487	audit	audit	NOUN
issue-576	178	488	of	of	ADP
issue-576	178	489	the	the	DET
issue-576	178	490	efficient	efficient	ADJ
issue-576	178	491	use	use	NOUN
issue-576	178	492	of	of	ADP
issue-576	178	493	state	state	NOUN
issue-576	178	494	budget	budget	NOUN
issue-576	178	495	funds	fund	NOUN
issue-576	178	496	allocated	allocate	VERB
issue-576	178	497	to	to	ADP
issue-576	178	498	the	the	DET
issue-576	178	499	ministry	ministry	PROPN
issue-576	178	500	of	of	ADP
issue-576	178	501	health	health	PROPN
issue-576	178	502	of	of	ADP
issue-576	178	503	ukraine	ukraine	NOUN
issue-576	178	504	to	to	PART
issue-576	178	505	give	give	VERB
issue-576	178	506	the	the	DET
issue-576	178	507	ukrainians	ukrainians	PROPN
issue-576	178	508	medical	medical	ADJ
issue-576	178	509	treatment	treatment	NOUN
issue-576	178	510	abroad	abroad	ADV
issue-576	178	511	assessing	assess	VERB
issue-576	178	512	the	the	DET
issue-576	178	513	legality	legality	NOUN
issue-576	178	514	,	,	PUNCT
issue-576	178	515	timeliness	timeliness	NOUN
issue-576	178	516	,	,	PUNCT
issue-576	178	517	and	and	CCONJ
issue-576	178	518	completeness	completeness	NOUN
issue-576	178	519	of	of	ADP
issue-576	178	520	management	management	NOUN
issue-576	178	521	decision	decision	NOUN
issue-576	178	522	-	-	PUNCT
issue-576	178	523	making	make	VERB
issue-576	178	524	conformity	conformity	NOUN
issue-576	178	525	of	of	ADP
issue-576	178	526	managerial	managerial	ADJ
issue-576	178	527	decisions	decision	NOUN
issue-576	178	528	,	,	PUNCT
issue-576	178	529	executive	executive	ADJ
issue-576	178	530	directives	directive	NOUN
issue-576	178	531	of	of	ADP
issue-576	178	532	audited	audit	VERB
issue-576	178	533	items	item	NOUN
issue-576	178	534	regarding	regard	VERB
issue-576	178	535	the	the	DET
issue-576	178	536	planning	planning	NOUN
issue-576	178	537	and	and	CCONJ
issue-576	178	538	use	use	NOUN
issue-576	178	539	of	of	ADP
issue-576	178	540	budget	budget	NOUN
issue-576	178	541	funds	fund	NOUN
issue-576	178	542	with	with	ADP
issue-576	178	543	the	the	DET
issue-576	178	544	current	current	ADJ
issue-576	178	545	legislation	legislation	NOUN
issue-576	178	546	analysis	analysis	NOUN
issue-576	178	547	of	of	ADP
issue-576	178	548	normative	normative	ADJ
issue-576	178	549	and	and	CCONJ
issue-576	178	550	legal	legal	ADJ
issue-576	178	551	,	,	PUNCT
issue-576	178	552	administrative	administrative	ADJ
issue-576	178	553	,	,	PUNCT
issue-576	178	554	executive	executive	ADJ
issue-576	178	555	acts	act	NOUN
issue-576	178	556	and	and	CCONJ
issue-576	178	557	documents	document	NOUN
issue-576	178	558	regulating	regulate	VERB
issue-576	178	559	organizational	organizational	ADJ
issue-576	178	560	and	and	CCONJ
issue-576	178	561	financial	financial	ADJ
issue-576	178	562	support	support	NOUN
issue-576	178	563	of	of	ADP
issue-576	178	564	medical	medical	ADJ
issue-576	178	565	treatment	treatment	NOUN
issue-576	178	566	for	for	ADP
issue-576	178	567	the	the	DET
issue-576	178	568	ukrainians	ukrainians	PROPN
issue-576	178	569	abroad	abroad	ADV
issue-576	178	570	analysis	analysis	NOUN
issue-576	178	571	of	of	ADP
issue-576	178	572	using	use	VERB
issue-576	178	573	the	the	DET
issue-576	178	574	international	international	ADJ
issue-576	178	575	coordinated	coordinated	ADJ
issue-576	178	576	audit	audit	NOUN
issue-576	178	577	of	of	ADP
issue-576	178	578	the	the	DET
issue-576	178	579	chornobyl	chornobyl	NOUN
issue-576	178	580	shelter	shelter	NOUN
issue-576	178	581	fund	fund	PROPN
issue-576	178	582	(	(	PUNCT
issue-576	178	583	“	"	PUNCT
issue-576	178	584	ukryttia	ukryttia	PROPN
issue-576	178	585	”	"	PUNCT
issue-576	178	586	chornobyl	chornobyl	PROPN
issue-576	178	587	fund	fund	PROPN
issue-576	178	588	)	)	PUNCT
issue-576	178	589	recommendations	recommendation	NOUN
issue-576	178	590	determining	determine	VERB
issue-576	178	591	the	the	DET
issue-576	178	592	actual	actual	ADJ
issue-576	178	593	situation	situation	NOUN
issue-576	178	594	as	as	ADP
issue-576	178	595	to	to	ADP
issue-576	178	596	implementing	implement	VERB
issue-576	178	597	the	the	DET
issue-576	178	598	projects	project	NOUN
issue-576	178	599	(	(	PUNCT
issue-576	178	600	programs	program	NOUN
issue-576	178	601	)	)	PUNCT
issue-576	178	602	associated	associate	VERB
issue-576	178	603	with	with	ADP
issue-576	178	604	the	the	DET
issue-576	178	605	taking	taking	NOUN
issue-576	178	606	chnpp	chnpp	NOUN
issue-576	178	607	out	out	ADP
issue-576	178	608	of	of	ADP
issue-576	178	609	service	service	NOUN
issue-576	178	610	and	and	CCONJ
issue-576	178	611	with	with	ADP
issue-576	178	612	the	the	DET
issue-576	178	613	transforming	transform	VERB
issue-576	178	614	the	the	DET
issue-576	178	615	shelter	shelter	NOUN
issue-576	178	616	into	into	ADP
issue-576	178	617	an	an	DET
issue-576	178	618	environmentally	environmentally	ADV
issue-576	178	619	safe	safe	ADJ
issue-576	178	620	system	system	NOUN
issue-576	178	621	;	;	PUNCT
issue-576	178	622	evaluating	evaluate	VERB
issue-576	178	623	the	the	DET
issue-576	178	624	legal	legal	ADJ
issue-576	178	625	and	and	CCONJ
issue-576	178	626	organizational	organizational	ADJ
issue-576	178	627	support	support	NOUN
issue-576	178	628	in	in	ADP
issue-576	178	629	executing	execute	VERB
issue-576	178	630	the	the	DET
issue-576	178	631	international	international	ADJ
issue-576	178	632	coordinated	coordinated	ADJ
issue-576	178	633	audit	audit	NOUN
issue-576	178	634	of	of	ADP
issue-576	178	635	the	the	DET
issue-576	178	636	chernobyl	chernobyl	PROPN
issue-576	178	637	shelter	shelter	PROPN
issue-576	178	638	fund	fund	PROPN
issue-576	178	639	’s	’s	PART
issue-576	178	640	recommendations	recommendation	NOUN
issue-576	178	641	completeness	completeness	NOUN
issue-576	178	642	,	,	PUNCT
issue-576	178	643	timeliness	timeliness	NOUN
issue-576	178	644	,	,	PUNCT
issue-576	178	645	and	and	CCONJ
issue-576	178	646	consistency	consistency	NOUN
issue-576	178	647	of	of	ADP
issue-576	178	648	implementing	implement	VERB
issue-576	178	649	the	the	DET
issue-576	178	650	recommendations	recommendation	NOUN
issue-576	178	651	,	,	PUNCT
issue-576	178	652	the	the	DET
issue-576	178	653	extent	extent	NOUN
issue-576	178	654	to	to	PART
issue-576	178	655	which	which	PRON
issue-576	178	656	the	the	DET
issue-576	178	657	results	result	NOUN
issue-576	178	658	obtained	obtain	VERB
issue-576	178	659	thanks	thank	NOUN
issue-576	178	660	to	to	ADP
issue-576	178	661	executing	execute	VERB
issue-576	178	662	the	the	DET
issue-576	178	663	recommendations	recommendation	NOUN
issue-576	178	664	correspond	correspond	VERB
issue-576	178	665	to	to	ADP
issue-576	178	666	the	the	DET
issue-576	178	667	target	target	NOUN
issue-576	178	668	monitoring	monitoring	NOUN
issue-576	178	669	of	of	ADP
issue-576	178	670	legal	legal	ADJ
issue-576	178	671	,	,	PUNCT
issue-576	178	672	regulatory	regulatory	ADJ
issue-576	178	673	and	and	CCONJ
issue-576	178	674	other	other	ADJ
issue-576	178	675	documents	document	NOUN
issue-576	178	676	regulating	regulate	VERB
issue-576	178	677	the	the	DET
issue-576	178	678	use	use	NOUN
issue-576	178	679	of	of	ADP
issue-576	178	680	international	international	ADJ
issue-576	178	681	technical	technical	ADJ
issue-576	178	682	assistance	assistance	NOUN
issue-576	178	683	and	and	CCONJ
issue-576	178	684	transfers	transfer	NOUN
issue-576	178	685	from	from	ADP
issue-576	178	686	the	the	DET
issue-576	178	687	state	state	NOUN
issue-576	178	688	budget	budget	NOUN
issue-576	178	689	of	of	ADP
issue-576	178	690	ukraine	ukraine	NOUN
issue-576	178	691	aimed	aim	VERB
issue-576	178	692	at	at	ADP
issue-576	178	693	implementing	implement	VERB
issue-576	178	694	the	the	DET
issue-576	178	695	measures	measure	NOUN
issue-576	178	696	for	for	ADP
issue-576	178	697	the	the	DET
issue-576	178	698	taking	taking	NOUN
issue-576	178	699	chnpp	chnpp	NOUN
issue-576	178	700	out	out	ADP
issue-576	178	701	of	of	ADP
issue-576	178	702	service	service	NOUN
issue-576	178	703	and	and	CCONJ
issue-576	178	704	for	for	ADP
issue-576	178	705	transforming	transform	VERB
issue-576	178	706	the	the	DET
issue-576	178	707	shelter	shelter	NOUN
issue-576	178	708	into	into	ADP
issue-576	178	709	an	an	DET
issue-576	178	710	environmentally	environmentally	ADV
issue-576	178	711	safe	safe	ADJ
issue-576	178	712	system	system	NOUN
issue-576	178	713	audit	audit	NOUN
issue-576	178	714	of	of	ADP
issue-576	178	715	financial	financial	ADJ
issue-576	178	716	and	and	CCONJ
issue-576	178	717	economic	economic	ADJ
issue-576	178	718	activities	activity	NOUN
issue-576	178	719	of	of	ADP
issue-576	178	720	the	the	DET
issue-576	178	721	state	state	NOUN
issue-576	178	722	territorial	territorial	ADJ
issue-576	178	723	-	-	PUNCT
issue-576	178	724	sectoral	sectoral	ADJ
issue-576	178	725	association	association	NOUN
issue-576	178	726	"	"	PUNCT
issue-576	178	727	south	south	PROPN
issue-576	178	728	-	-	PUNCT
issue-576	178	729	west	west	NOUN
issue-576	178	730	railway	railway	NOUN
issue-576	178	731	"	"	PUNCT
issue-576	178	732	evaluating	evaluate	VERB
issue-576	178	733	the	the	DET
issue-576	178	734	compliance	compliance	NOUN
issue-576	178	735	with	with	ADP
issue-576	178	736	laws	law	NOUN
issue-576	178	737	and	and	CCONJ
issue-576	178	738	decisions	decision	NOUN
issue-576	178	739	of	of	ADP
issue-576	178	740	authorized	authorize	VERB
issue-576	178	741	body	body	NOUN
issue-576	178	742	of	of	ADP
issue-576	178	743	south	south	PROPN
issue-576	178	744	-	-	PUNCT
issue-576	178	745	west	west	NOUN
issue-576	178	746	railway	railway	NOUN
issue-576	178	747	’s	’s	PART
issue-576	178	748	property	property	NOUN
issue-576	178	749	management	management	NOUN
issue-576	178	750	,	,	PUNCT
issue-576	178	751	as	as	ADV
issue-576	178	752	well	well	ADV
issue-576	178	753	as	as	ADP
issue-576	178	754	of	of	ADP
issue-576	178	755	the	the	DET
issue-576	178	756	regulatory	regulatory	ADJ
issue-576	178	757	body	body	NOUN
issue-576	178	758	of	of	ADP
issue-576	178	759	the	the	DET
issue-576	178	760	railway	railway	NOUN
issue-576	178	761	transport	transport	NOUN
issue-576	178	762	compliance	compliance	NOUN
issue-576	178	763	of	of	ADP
issue-576	178	764	managerial	managerial	ADJ
issue-576	178	765	decisions	decision	NOUN
issue-576	178	766	,	,	PUNCT
issue-576	178	767	regulatory	regulatory	ADJ
issue-576	178	768	and	and	CCONJ
issue-576	178	769	departmental	departmental	ADJ
issue-576	178	770	normative	normative	ADJ
issue-576	178	771	legal	legal	ADJ
issue-576	178	772	acts	act	NOUN
issue-576	178	773	of	of	ADP
issue-576	178	774	the	the	DET
issue-576	178	775	audited	audit	VERB
issue-576	178	776	items	item	NOUN
issue-576	178	777	to	to	ADP
issue-576	178	778	the	the	DET
issue-576	178	779	active	active	ADJ
issue-576	178	780	legislation	legislation	NOUN
issue-576	178	781	provisions	provision	NOUN
issue-576	178	782	,	,	PUNCT
issue-576	178	783	compliance	compliance	NOUN
issue-576	178	784	with	with	ADP
issue-576	178	785	the	the	DET
issue-576	178	786	legislation	legislation	NOUN
issue-576	178	787	requirements	requirement	NOUN
issue-576	178	788	,	,	PUNCT
issue-576	178	789	acts	act	NOUN
issue-576	178	790	and	and	CCONJ
issue-576	178	791	decisions	decision	VERB
issue-576	178	792	analysis	analysis	NOUN
issue-576	178	793	of	of	ADP
issue-576	178	794	normative	normative	ADJ
issue-576	178	795	-	-	ADJ
issue-576	178	796	legal	legal	ADJ
issue-576	178	797	,	,	PUNCT
issue-576	178	798	administrative	administrative	ADJ
issue-576	178	799	acts	act	NOUN
issue-576	178	800	related	relate	VERB
issue-576	178	801	to	to	ADP
issue-576	178	802	the	the	DET
issue-576	178	803	subject	subject	NOUN
issue-576	178	804	and	and	CCONJ
issue-576	178	805	the	the	DET
issue-576	178	806	objects	object	NOUN
issue-576	178	807	of	of	ADP
issue-576	178	808	the	the	DET
issue-576	178	809	audit	audit	NOUN
issue-576	178	810	baltic	baltic	PROPN
issue-576	178	811	journal	journal	PROPN
issue-576	178	812	of	of	ADP
issue-576	178	813	economic	economic	ADJ
issue-576	178	814	studies	study	NOUN
issue-576	178	815	328	328	NUM
issue-576	178	816	vol	vol	NOUN
issue-576	178	817	.	.	PROPN
issue-576	179	1	4	4	NUM
issue-576	179	2	,	,	PUNCT
issue-576	179	3	no	no	INTJ
issue-576	179	4	.	.	NOUN
issue-576	179	5	5	5	NUM
issue-576	179	6	,	,	PUNCT
issue-576	179	7	2018	2018	NUM
issue-576	179	8	when	when	SCONJ
issue-576	179	9	comparing	compare	VERB
issue-576	179	10	the	the	DET
issue-576	179	11	information	information	NOUN
issue-576	179	12	presented	present	VERB
issue-576	179	13	with	with	ADP
issue-576	179	14	the	the	DET
issue-576	179	15	international	international	ADJ
issue-576	179	16	episodes	episode	NOUN
issue-576	179	17	,	,	PUNCT
issue-576	179	18	it	it	PRON
issue-576	179	19	is	be	AUX
issue-576	179	20	possible	possible	ADJ
issue-576	179	21	to	to	PART
issue-576	179	22	draw	draw	VERB
issue-576	179	23	a	a	DET
issue-576	179	24	conclusion	conclusion	NOUN
issue-576	179	25	about	about	ADP
issue-576	179	26	the	the	DET
issue-576	179	27	full	full	ADJ
issue-576	179	28	integration	integration	NOUN
issue-576	179	29	of	of	ADP
issue-576	179	30	the	the	DET
issue-576	179	31	public	public	ADJ
issue-576	179	32	compliance	compliance	NOUN
issue-576	179	33	auditing	auditing	NOUN
issue-576	179	34	with	with	ADP
issue-576	179	35	the	the	DET
issue-576	179	36	public	public	ADJ
issue-576	179	37	financial	financial	ADJ
issue-576	179	38	auditing	auditing	NOUN
issue-576	179	39	in	in	ADP
issue-576	179	40	the	the	DET
issue-576	179	41	accounting	accounting	NOUN
issue-576	179	42	chamber	chamber	PROPN
issue-576	179	43	of	of	ADP
issue-576	179	44	ukraine	ukraine	PROPN
issue-576	179	45	’s	’s	PART
issue-576	179	46	practice	practice	NOUN
issue-576	179	47	(	(	PUNCT
issue-576	179	48	table	table	NOUN
issue-576	179	49	1	1	NUM
issue-576	179	50	)	)	PUNCT
issue-576	179	51	.	.	PUNCT
issue-576	180	1	in	in	ADP
issue-576	180	2	addition	addition	NOUN
issue-576	180	3	,	,	PUNCT
issue-576	180	4	there	there	PRON
issue-576	180	5	are	be	VERB
issue-576	180	6	also	also	ADV
issue-576	180	7	elements	element	NOUN
issue-576	180	8	of	of	ADP
issue-576	180	9	assessing	assess	VERB
issue-576	180	10	the	the	DET
issue-576	180	11	accuracy	accuracy	NOUN
issue-576	180	12	when	when	SCONJ
issue-576	180	13	performing	perform	VERB
issue-576	180	14	compliance	compliance	NOUN
issue-576	180	15	auditing	auditing	NOUN
issue-576	180	16	(	(	PUNCT
issue-576	180	17	for	for	ADP
issue-576	180	18	example	example	NOUN
issue-576	180	19	,	,	PUNCT
issue-576	180	20	determining	determine	VERB
issue-576	180	21	the	the	DET
issue-576	180	22	compliance	compliance	NOUN
issue-576	180	23	of	of	ADP
issue-576	180	24	managerial	managerial	ADJ
issue-576	180	25	decisions	decision	NOUN
issue-576	180	26	to	to	ADP
issue-576	180	27	the	the	DET
issue-576	180	28	criteria	criterion	NOUN
issue-576	180	29	specified	specify	VERB
issue-576	180	30	)	)	PUNCT
issue-576	180	31	.	.	PUNCT
issue-576	181	1	thus	thus	ADV
issue-576	181	2	,	,	PUNCT
issue-576	181	3	public	public	ADJ
issue-576	181	4	compliance	compliance	NOUN
issue-576	181	5	auditing	auditing	NOUN
issue-576	181	6	is	be	AUX
issue-576	181	7	actually	actually	ADV
issue-576	181	8	conducted	conduct	VERB
issue-576	181	9	by	by	ADP
issue-576	181	10	the	the	DET
issue-576	181	11	accounting	accounting	NOUN
issue-576	181	12	chamber	chamber	NOUN
issue-576	181	13	;	;	PUNCT
issue-576	181	14	however	however	ADV
issue-576	181	15	,	,	PUNCT
issue-576	181	16	it	it	PRON
issue-576	181	17	requires	require	VERB
issue-576	181	18	to	to	PART
issue-576	181	19	be	be	AUX
issue-576	181	20	allocated	allocate	VERB
issue-576	181	21	as	as	ADP
issue-576	181	22	a	a	DET
issue-576	181	23	separate	separate	ADJ
issue-576	181	24	form	form	NOUN
issue-576	181	25	of	of	ADP
issue-576	181	26	the	the	DET
issue-576	181	27	public	public	ADJ
issue-576	181	28	audit	audit	NOUN
issue-576	181	29	as	as	SCONJ
issue-576	181	30	required	require	VERB
issue-576	181	31	by	by	ADP
issue-576	181	32	the	the	DET
issue-576	181	33	issai	issai	PROPN
issue-576	181	34	standards	standard	NOUN
issue-576	181	35	.	.	PUNCT
issue-576	182	1	as	as	SCONJ
issue-576	182	2	noted	note	VERB
issue-576	182	3	above	above	ADV
issue-576	182	4	,	,	PUNCT
issue-576	182	5	the	the	DET
issue-576	182	6	latest	late	ADJ
issue-576	182	7	version	version	NOUN
issue-576	182	8	of	of	ADP
issue-576	182	9	the	the	DET
issue-576	182	10	law	law	NOUN
issue-576	182	11	of	of	ADP
issue-576	182	12	ukraine	ukraine	NOUN
issue-576	182	13	“	"	PUNCT
issue-576	182	14	on	on	ADP
issue-576	182	15	the	the	DET
issue-576	182	16	accounting	accounting	NOUN
issue-576	182	17	chamber	chamber	NOUN
issue-576	182	18	”	"	PUNCT
issue-576	182	19	does	do	AUX
issue-576	182	20	not	not	PART
issue-576	182	21	contain	contain	VERB
issue-576	182	22	the	the	DET
issue-576	182	23	concepts	concept	NOUN
issue-576	182	24	of	of	ADP
issue-576	182	25	compliance	compliance	NOUN
issue-576	182	26	auditing	auditing	NOUN
issue-576	182	27	.	.	PUNCT
issue-576	183	1	virtually	virtually	ADV
issue-576	183	2	the	the	DET
issue-576	183	3	only	only	ADJ
issue-576	183	4	ukrainian	ukrainian	ADJ
issue-576	183	5	regulation	regulation	NOUN
issue-576	183	6	,	,	PUNCT
issue-576	183	7	where	where	SCONJ
issue-576	183	8	compliance	compliance	NOUN
issue-576	183	9	auditing	auditing	NOUN
issue-576	183	10	is	be	AUX
issue-576	183	11	mentioned	mention	VERB
issue-576	183	12	separately	separately	ADV
issue-576	183	13	from	from	ADP
issue-576	183	14	other	other	ADJ
issue-576	183	15	forms	form	NOUN
issue-576	183	16	,	,	PUNCT
issue-576	183	17	is	be	AUX
issue-576	183	18	internal	internal	ADJ
issue-576	183	19	audit	audit	NOUN
issue-576	183	20	standards	standard	NOUN
issue-576	183	21	,	,	PUNCT
issue-576	183	22	developed	develop	VERB
issue-576	183	23	by	by	ADP
issue-576	183	24	the	the	DET
issue-576	183	25	ministry	ministry	PROPN
issue-576	183	26	of	of	ADP
issue-576	183	27	finance	finance	PROPN
issue-576	183	28	of	of	ADP
issue-576	183	29	ukraine	ukraine	NOUN
issue-576	183	30	with	with	ADP
issue-576	183	31	the	the	DET
issue-576	183	32	aim	aim	NOUN
issue-576	183	33	to	to	PART
issue-576	183	34	use	use	VERB
issue-576	183	35	them	they	PRON
issue-576	183	36	in	in	ADP
issue-576	183	37	the	the	DET
issue-576	183	38	ministries	ministry	NOUN
issue-576	183	39	and	and	CCONJ
issue-576	183	40	other	other	ADJ
issue-576	183	41	central	central	ADJ
issue-576	183	42	executive	executive	ADJ
issue-576	183	43	bodies	body	NOUN
issue-576	183	44	,	,	PUNCT
issue-576	183	45	their	their	PRON
issue-576	183	46	territorial	territorial	ADJ
issue-576	183	47	bodies	body	NOUN
issue-576	183	48	and	and	CCONJ
issue-576	183	49	budget	budget	NOUN
issue-576	183	50	institutions	institution	NOUN
issue-576	183	51	,	,	PUNCT
issue-576	183	52	etc	etc	X
issue-576	183	53	.	.	X
issue-576	184	1	(	(	PUNCT
issue-576	184	2	mfu	mfu	NOUN
issue-576	184	3	,	,	PUNCT
issue-576	184	4	2011	2011	NUM
issue-576	184	5	)	)	PUNCT
issue-576	184	6	.	.	PUNCT
issue-576	185	1	thus	thus	ADV
issue-576	185	2	,	,	PUNCT
issue-576	185	3	section	section	NOUN
issue-576	185	4	iii	iii	PROPN
issue-576	185	5	,	,	PUNCT
issue-576	185	6	“	"	PUNCT
issue-576	185	7	standards	standard	NOUN
issue-576	185	8	of	of	ADP
issue-576	185	9	internal	internal	ADJ
issue-576	185	10	audit	audit	NOUN
issue-576	185	11	activities	activity	NOUN
issue-576	185	12	”	"	PUNCT
issue-576	185	13	,	,	PUNCT
issue-576	185	14	chapter	chapter	NOUN
issue-576	185	15	1	1	NUM
issue-576	185	16	,	,	PUNCT
issue-576	185	17	“	"	PUNCT
issue-576	185	18	directions	direction	NOUN
issue-576	185	19	of	of	ADP
issue-576	185	20	an	an	DET
issue-576	185	21	internal	internal	ADJ
issue-576	185	22	audit	audit	NOUN
issue-576	185	23	”	"	PUNCT
issue-576	185	24	,	,	PUNCT
issue-576	185	25	item	item	NOUN
issue-576	185	26	1.1	1.1	NUM
issue-576	185	27	specify	specify	VERB
issue-576	185	28	:	:	PUNCT
issue-576	185	29	“	"	PUNCT
issue-576	185	30	the	the	DET
issue-576	185	31	scope	scope	NOUN
issue-576	185	32	of	of	ADP
issue-576	185	33	internal	internal	ADJ
issue-576	185	34	audit	audit	NOUN
issue-576	185	35	covers	cover	VERB
issue-576	185	36	the	the	DET
issue-576	185	37	following	follow	VERB
issue-576	185	38	activities	activity	NOUN
issue-576	185	39	:	:	PUNCT
issue-576	185	40	...	...	PUNCT
issue-576	185	41	assessment	assessment	NOUN
issue-576	185	42	of	of	ADP
issue-576	185	43	the	the	DET
issue-576	185	44	institution	institution	NOUN
issue-576	185	45	’s	’s	PART
issue-576	185	46	activity	activity	NOUN
issue-576	185	47	in	in	ADP
issue-576	185	48	terms	term	NOUN
issue-576	185	49	of	of	ADP
issue-576	185	50	compliance	compliance	NOUN
issue-576	185	51	with	with	ADP
issue-576	185	52	the	the	DET
issue-576	185	53	legislation	legislation	NOUN
issue-576	185	54	,	,	PUNCT
issue-576	185	55	plans	plan	NOUN
issue-576	185	56	,	,	PUNCT
issue-576	185	57	procedures	procedure	NOUN
issue-576	185	58	,	,	PUNCT
issue-576	185	59	contracts	contract	NOUN
issue-576	185	60	regarding	regard	VERB
issue-576	185	61	the	the	DET
issue-576	185	62	asset	asset	NOUN
issue-576	185	63	conservation	conservation	NOUN
issue-576	185	64	,	,	PUNCT
issue-576	185	65	information	information	NOUN
issue-576	185	66	and	and	CCONJ
issue-576	185	67	state	state	NOUN
issue-576	185	68	property	property	NOUN
issue-576	185	69	management	management	NOUN
issue-576	185	70	(	(	PUNCT
issue-576	185	71	compliance	compliance	NOUN
issue-576	185	72	auditing	auditing	NOUN
issue-576	185	73	”	"	PUNCT
issue-576	185	74	(	(	PUNCT
issue-576	185	75	mfu	mfu	NOUN
issue-576	185	76	,	,	PUNCT
issue-576	185	77	2011	2011	NUM
issue-576	185	78	)	)	PUNCT
issue-576	185	79	.	.	PUNCT
issue-576	186	1	the	the	DET
issue-576	186	2	internal	internal	ADJ
issue-576	186	3	audit	audit	NOUN
issue-576	186	4	standards	standard	NOUN
issue-576	186	5	do	do	AUX
issue-576	186	6	not	not	PART
issue-576	186	7	specify	specify	VERB
issue-576	186	8	the	the	DET
issue-576	186	9	compliance	compliance	NOUN
issue-576	186	10	auditing	auditing	NOUN
issue-576	186	11	procedures	procedure	NOUN
issue-576	186	12	as	as	ADV
issue-576	186	13	well	well	ADV
issue-576	186	14	.	.	PUNCT
issue-576	187	1	regulatory	regulatory	ADJ
issue-576	187	2	documents	document	NOUN
issue-576	187	3	of	of	ADP
issue-576	187	4	the	the	DET
issue-576	187	5	accounting	accounting	NOUN
issue-576	187	6	chamber	chamber	NOUN
issue-576	187	7	do	do	AUX
issue-576	187	8	not	not	PART
issue-576	187	9	stipulate	stipulate	VERB
issue-576	187	10	the	the	DET
issue-576	187	11	public	public	ADJ
issue-576	187	12	compliance	compliance	NOUN
issue-576	187	13	auditing	auditing	NOUN
issue-576	187	14	as	as	ADP
issue-576	187	15	a	a	DET
issue-576	187	16	separate	separate	ADJ
issue-576	187	17	form	form	NOUN
issue-576	187	18	of	of	ADP
issue-576	187	19	the	the	DET
issue-576	187	20	public	public	ADJ
issue-576	187	21	audit	audit	NOUN
issue-576	187	22	.	.	PUNCT
issue-576	188	1	thus	thus	ADV
issue-576	188	2	,	,	PUNCT
issue-576	188	3	the	the	DET
issue-576	188	4	methodology	methodology	NOUN
issue-576	188	5	of	of	ADP
issue-576	188	6	the	the	DET
issue-576	188	7	ca	ca	NOUN
issue-576	188	8	is	be	AUX
issue-576	188	9	not	not	PART
issue-576	188	10	designed	design	VERB
issue-576	188	11	,	,	PUNCT
issue-576	188	12	which	which	PRON
issue-576	188	13	disallows	disallow	VERB
issue-576	188	14	for	for	ADP
issue-576	188	15	full	full	ADJ
issue-576	188	16	use	use	NOUN
issue-576	188	17	of	of	ADP
issue-576	188	18	this	this	DET
issue-576	188	19	form	form	NOUN
issue-576	188	20	of	of	ADP
issue-576	188	21	the	the	DET
issue-576	188	22	public	public	ADJ
issue-576	188	23	auditing	auditing	NOUN
issue-576	188	24	.	.	PUNCT
issue-576	189	1	5	5	X
issue-576	189	2	.	.	X
issue-576	189	3	proposals	proposal	NOUN
issue-576	189	4	to	to	PART
issue-576	189	5	ensure	ensure	VERB
issue-576	189	6	public	public	ADJ
issue-576	189	7	compliance	compliance	NOUN
issue-576	189	8	auditing	auditing	NOUN
issue-576	189	9	implementation	implementation	NOUN
issue-576	189	10	in	in	ADP
issue-576	189	11	ukraine	ukraine	NOUN
issue-576	189	12	this	this	DET
issue-576	189	13	study	study	NOUN
issue-576	189	14	allows	allow	VERB
issue-576	189	15	formulating	formulate	VERB
issue-576	189	16	the	the	DET
issue-576	189	17	recommendations	recommendation	NOUN
issue-576	189	18	for	for	ADP
issue-576	189	19	further	further	ADJ
issue-576	189	20	public	public	ADJ
issue-576	189	21	compliance	compliance	NOUN
issue-576	189	22	auditing	auditing	NOUN
issue-576	189	23	implementation	implementation	NOUN
issue-576	189	24	in	in	ADP
issue-576	189	25	ukraine	ukraine	NOUN
issue-576	189	26	,	,	PUNCT
issue-576	189	27	which	which	PRON
issue-576	189	28	are	be	AUX
issue-576	189	29	as	as	SCONJ
issue-576	189	30	follows	follow	VERB
issue-576	189	31	.	.	PUNCT
issue-576	190	1	(	(	PUNCT
issue-576	190	2	1	1	X
issue-576	190	3	)	)	PUNCT
issue-576	190	4	conceptual	conceptual	ADJ
issue-576	190	5	framework	framework	NOUN
issue-576	190	6	(	(	PUNCT
issue-576	190	7	definitions	definition	NOUN
issue-576	190	8	)	)	PUNCT
issue-576	190	9	used	use	VERB
issue-576	190	10	in	in	ADP
issue-576	190	11	public	public	ADJ
issue-576	190	12	audit	audit	NOUN
issue-576	190	13	requires	require	VERB
issue-576	190	14	to	to	PART
issue-576	190	15	be	be	AUX
issue-576	190	16	developed	develop	VERB
issue-576	190	17	and	and	CCONJ
issue-576	190	18	specified	specify	VERB
issue-576	190	19	.	.	PUNCT
issue-576	191	1	further	further	ADJ
issue-576	191	2	investigation	investigation	NOUN
issue-576	191	3	of	of	ADP
issue-576	191	4	public	public	ADJ
issue-576	191	5	audit	audit	NOUN
issue-576	191	6	theory	theory	NOUN
issue-576	191	7	and	and	CCONJ
issue-576	191	8	methodology	methodology	NOUN
issue-576	191	9	,	,	PUNCT
issue-576	191	10	in	in	ADP
issue-576	191	11	particular	particular	ADJ
issue-576	191	12	,	,	PUNCT
issue-576	191	13	the	the	DET
issue-576	191	14	public	public	ADJ
issue-576	191	15	compliance	compliance	NOUN
issue-576	191	16	audit	audit	NOUN
issue-576	191	17	,	,	PUNCT
issue-576	191	18	as	as	ADV
issue-576	191	19	well	well	ADV
issue-576	191	20	as	as	ADP
issue-576	191	21	the	the	DET
issue-576	191	22	best	good	ADJ
issue-576	191	23	practices	practice	NOUN
issue-576	191	24	studying	study	VERB
issue-576	191	25	will	will	AUX
issue-576	191	26	achieve	achieve	VERB
issue-576	191	27	the	the	DET
issue-576	191	28	conventionality	conventionality	NOUN
issue-576	191	29	of	of	ADP
issue-576	191	30	concepts	concept	NOUN
issue-576	191	31	applied	apply	VERB
issue-576	191	32	that	that	PRON
issue-576	191	33	should	should	AUX
issue-576	191	34	be	be	AUX
issue-576	191	35	the	the	DET
issue-576	191	36	basis	basis	NOUN
issue-576	191	37	for	for	ADP
issue-576	191	38	the	the	DET
issue-576	191	39	relevant	relevant	ADJ
issue-576	191	40	normative	normative	ADJ
issue-576	191	41	-	-	ADJ
issue-576	191	42	legal	legal	ADJ
issue-576	191	43	acts	act	NOUN
issue-576	191	44	.	.	PUNCT
issue-576	192	1	the	the	DET
issue-576	192	2	terminology	terminology	NOUN
issue-576	192	3	solidarity	solidarity	NOUN
issue-576	192	4	is	be	AUX
issue-576	192	5	essential	essential	ADJ
issue-576	192	6	to	to	PART
issue-576	192	7	improve	improve	VERB
issue-576	192	8	the	the	DET
issue-576	192	9	coordination	coordination	NOUN
issue-576	192	10	of	of	ADP
issue-576	192	11	internal	internal	ADJ
issue-576	192	12	and	and	CCONJ
issue-576	192	13	external	external	ADJ
issue-576	192	14	public	public	ADJ
issue-576	192	15	audit	audit	NOUN
issue-576	192	16	subsystems	subsystem	NOUN
issue-576	192	17	,	,	PUNCT
issue-576	192	18	as	as	ADV
issue-576	192	19	well	well	ADV
issue-576	192	20	as	as	ADP
issue-576	192	21	their	their	PRON
issue-576	192	22	interaction	interaction	NOUN
issue-576	192	23	with	with	ADP
issue-576	192	24	other	other	ADJ
issue-576	192	25	stakeholders	stakeholder	NOUN
issue-576	192	26	.	.	PUNCT
issue-576	193	1	(	(	PUNCT
issue-576	193	2	2	2	X
issue-576	193	3	)	)	PUNCT
issue-576	193	4	supplementing	supplement	VERB
issue-576	193	5	the	the	DET
issue-576	193	6	list	list	NOUN
issue-576	193	7	of	of	ADP
issue-576	193	8	the	the	DET
issue-576	193	9	accounting	accounting	PROPN
issue-576	193	10	chamber	chamber	PROPN
issue-576	193	11	of	of	ADP
issue-576	193	12	ukraine	ukraine	PROPN
issue-576	193	13	’s	’s	PART
issue-576	193	14	control	control	NOUN
issue-576	193	15	measures	measure	NOUN
issue-576	193	16	with	with	ADP
issue-576	193	17	the	the	DET
issue-576	193	18	public	public	ADJ
issue-576	193	19	compliance	compliance	NOUN
issue-576	193	20	auditing	auditing	NOUN
issue-576	193	21	would	would	AUX
issue-576	193	22	be	be	AUX
issue-576	193	23	the	the	DET
issue-576	193	24	next	next	ADJ
issue-576	193	25	step	step	NOUN
issue-576	193	26	.	.	PUNCT
issue-576	194	1	as	as	SCONJ
issue-576	194	2	it	it	PRON
issue-576	194	3	has	have	AUX
issue-576	194	4	been	be	AUX
issue-576	194	5	proven	prove	VERB
issue-576	194	6	in	in	ADP
issue-576	194	7	the	the	DET
issue-576	194	8	study	study	NOUN
issue-576	194	9	,	,	PUNCT
issue-576	194	10	the	the	DET
issue-576	194	11	public	public	ADJ
issue-576	194	12	compliance	compliance	NOUN
issue-576	194	13	auditing	auditing	NOUN
issue-576	194	14	is	be	AUX
issue-576	194	15	a	a	DET
issue-576	194	16	distinct	distinct	ADJ
issue-576	194	17	form	form	NOUN
issue-576	194	18	of	of	ADP
issue-576	194	19	the	the	DET
issue-576	194	20	public	public	ADJ
issue-576	194	21	audit	audit	NOUN
issue-576	194	22	with	with	ADP
issue-576	194	23	its	its	PRON
issue-576	194	24	own	own	ADJ
issue-576	194	25	specifics	specific	NOUN
issue-576	194	26	of	of	ADP
issue-576	194	27	the	the	DET
issue-576	194	28	organization	organization	NOUN
issue-576	194	29	and	and	CCONJ
issue-576	194	30	conduct	conduct	VERB
issue-576	194	31	.	.	PUNCT
issue-576	195	1	in	in	ADP
issue-576	195	2	addition	addition	NOUN
issue-576	195	3	,	,	PUNCT
issue-576	195	4	the	the	DET
issue-576	195	5	specified	specify	VERB
issue-576	195	6	adjustment	adjustment	NOUN
issue-576	195	7	will	will	AUX
issue-576	195	8	allow	allow	VERB
issue-576	195	9	bringing	bring	VERB
issue-576	195	10	the	the	DET
issue-576	195	11	actual	actual	ADJ
issue-576	195	12	legislation	legislation	NOUN
issue-576	195	13	into	into	ADP
issue-576	195	14	compliance	compliance	NOUN
issue-576	195	15	with	with	ADP
issue-576	195	16	the	the	DET
issue-576	195	17	issai	issai	PROPN
issue-576	195	18	standards	standard	NOUN
issue-576	195	19	.	.	PUNCT
issue-576	196	1	(	(	PUNCT
issue-576	196	2	3	3	X
issue-576	196	3	)	)	PUNCT
issue-576	196	4	to	to	PART
issue-576	196	5	fully	fully	ADV
issue-576	196	6	include	include	VERB
issue-576	196	7	public	public	ADJ
issue-576	196	8	compliance	compliance	NOUN
issue-576	196	9	audits	audits	NOUN
issue-576	196	10	to	to	ADP
issue-576	196	11	the	the	DET
issue-576	196	12	supreme	supreme	PROPN
issue-576	196	13	audit	audit	PROPN
issue-576	196	14	institution	institution	NOUN
issue-576	196	15	’s	’s	PART
issue-576	196	16	work	work	NOUN
issue-576	196	17	requires	require	VERB
issue-576	196	18	defining	define	VERB
issue-576	196	19	the	the	DET
issue-576	196	20	concept	concept	NOUN
issue-576	196	21	of	of	ADP
issue-576	196	22	compliance	compliance	NOUN
issue-576	196	23	auditing	auditing	NOUN
issue-576	196	24	.	.	PUNCT
issue-576	197	1	according	accord	VERB
issue-576	197	2	to	to	ADP
issue-576	197	3	the	the	DET
issue-576	197	4	current	current	ADJ
issue-576	197	5	practice	practice	NOUN
issue-576	197	6	,	,	PUNCT
issue-576	197	7	compliance	compliance	NOUN
issue-576	197	8	auditing	auditing	NOUN
issue-576	197	9	is	be	AUX
issue-576	197	10	conducted	conduct	VERB
issue-576	197	11	on	on	ADP
issue-576	197	12	an	an	DET
issue-576	197	13	ongoing	ongoing	ADJ
issue-576	197	14	basis	basis	NOUN
issue-576	197	15	including	include	VERB
issue-576	197	16	the	the	DET
issue-576	197	17	plans	plan	NOUN
issue-576	197	18	for	for	ADP
issue-576	197	19	the	the	DET
issue-576	197	20	year	year	NOUN
issue-576	197	21	or	or	CCONJ
issue-576	197	22	based	base	VERB
issue-576	197	23	on	on	ADP
issue-576	197	24	choosing	choose	VERB
issue-576	197	25	the	the	DET
issue-576	197	26	essential	essential	ADJ
issue-576	197	27	subject	subject	NOUN
issue-576	197	28	for	for	ADP
issue-576	197	29	study	study	NOUN
issue-576	197	30	(	(	PUNCT
issue-576	197	31	multiple	multiple	ADJ
issue-576	197	32	audits	audits	NOUN
issue-576	197	33	)	)	PUNCT
issue-576	197	34	.	.	PUNCT
issue-576	198	1	in	in	ADP
issue-576	198	2	our	our	PRON
issue-576	198	3	opinion	opinion	NOUN
issue-576	198	4	,	,	PUNCT
issue-576	198	5	it	it	PRON
issue-576	198	6	is	be	AUX
issue-576	198	7	advisable	advisable	ADJ
issue-576	198	8	to	to	PART
issue-576	198	9	flexibly	flexibly	ADV
issue-576	198	10	combine	combine	VERB
issue-576	198	11	these	these	DET
issue-576	198	12	two	two	NUM
issue-576	198	13	approaches	approach	NOUN
issue-576	198	14	in	in	ADP
issue-576	198	15	a	a	DET
issue-576	198	16	flexible	flexible	ADJ
issue-576	198	17	manner	manner	NOUN
issue-576	198	18	.	.	PUNCT
issue-576	199	1	taking	take	VERB
issue-576	199	2	into	into	ADP
issue-576	199	3	account	account	NOUN
issue-576	199	4	the	the	DET
issue-576	199	5	accounting	accounting	NOUN
issue-576	199	6	chamber	chamber	PROPN
issue-576	199	7	of	of	ADP
issue-576	199	8	ukraine	ukraine	PROPN
issue-576	199	9	’s	’s	PART
issue-576	199	10	current	current	ADJ
issue-576	199	11	practice	practice	NOUN
issue-576	199	12	,	,	PUNCT
issue-576	199	13	it	it	PRON
issue-576	199	14	seems	seem	VERB
issue-576	199	15	rational	rational	ADJ
issue-576	199	16	to	to	PART
issue-576	199	17	define	define	VERB
issue-576	199	18	a	a	DET
issue-576	199	19	list	list	NOUN
issue-576	199	20	of	of	ADP
issue-576	199	21	public	public	ADJ
issue-576	199	22	audit	audit	NOUN
issue-576	199	23	items	item	NOUN
issue-576	199	24	,	,	PUNCT
issue-576	199	25	which	which	PRON
issue-576	199	26	requires	require	VERB
issue-576	199	27	a	a	DET
issue-576	199	28	regulatory	regulatory	ADJ
issue-576	199	29	basis	basis	NOUN
issue-576	199	30	for	for	ADP
issue-576	199	31	periodic	periodic	ADJ
issue-576	199	32	compliance	compliance	NOUN
issue-576	199	33	auditing	auditing	NOUN
issue-576	199	34	(	(	PUNCT
issue-576	199	35	for	for	ADP
issue-576	199	36	example	example	NOUN
issue-576	199	37	,	,	PUNCT
issue-576	199	38	separate	separate	ADJ
issue-576	199	39	ministries	ministry	NOUN
issue-576	199	40	and	and	CCONJ
issue-576	199	41	departments	department	NOUN
issue-576	199	42	)	)	PUNCT
issue-576	199	43	.	.	PUNCT
issue-576	200	1	along	along	ADP
issue-576	200	2	with	with	ADP
issue-576	200	3	this	this	PRON
issue-576	200	4	,	,	PUNCT
issue-576	200	5	resources	resource	NOUN
issue-576	200	6	to	to	PART
issue-576	200	7	carry	carry	VERB
issue-576	200	8	out	out	ADP
issue-576	200	9	compliance	compliance	NOUN
issue-576	200	10	auditing	auditing	NOUN
issue-576	200	11	on	on	ADP
issue-576	200	12	individual	individual	ADJ
issue-576	200	13	topical	topical	ADJ
issue-576	200	14	issues	issue	NOUN
issue-576	200	15	must	must	AUX
issue-576	200	16	be	be	AUX
issue-576	200	17	included	include	VERB
issue-576	200	18	into	into	ADP
issue-576	200	19	the	the	DET
issue-576	200	20	chamber	chamber	NOUN
issue-576	200	21	’s	’s	PART
issue-576	200	22	annual	annual	ADJ
issue-576	200	23	work	work	NOUN
issue-576	200	24	.	.	PUNCT
issue-576	201	1	it	it	PRON
issue-576	201	2	is	be	AUX
issue-576	201	3	worthy	worthy	ADJ
issue-576	201	4	of	of	ADP
issue-576	201	5	note	note	NOUN
issue-576	201	6	that	that	SCONJ
issue-576	201	7	while	while	SCONJ
issue-576	201	8	planning	plan	VERB
issue-576	201	9	the	the	DET
issue-576	201	10	accounting	accounting	NOUN
issue-576	201	11	chamber	chamber	PROPN
issue-576	201	12	of	of	ADP
issue-576	201	13	ukraine	ukraine	PROPN
issue-576	201	14	’s	’s	PART
issue-576	201	15	activities	activity	NOUN
issue-576	201	16	the	the	DET
issue-576	201	17	communication	communication	NOUN
issue-576	201	18	with	with	ADP
issue-576	201	19	the	the	DET
issue-576	201	20	state	state	NOUN
issue-576	201	21	audit	audit	NOUN
issue-576	201	22	service	service	NOUN
issue-576	201	23	of	of	ADP
issue-576	201	24	ukraine	ukraine	NOUN
issue-576	201	25	(	(	PUNCT
issue-576	201	26	the	the	DET
issue-576	201	27	main	main	ADJ
issue-576	201	28	monitoring	monitoring	NOUN
issue-576	201	29	body	body	NOUN
issue-576	201	30	of	of	ADP
issue-576	201	31	the	the	DET
issue-576	201	32	government	government	NOUN
issue-576	201	33	)	)	PUNCT
issue-576	201	34	regarding	regard	VERB
issue-576	201	35	the	the	DET
issue-576	201	36	internal	internal	ADJ
issue-576	201	37	compliance	compliance	NOUN
issue-576	201	38	auditing	auditing	NOUN
issue-576	201	39	execution	execution	NOUN
issue-576	201	40	plan	plan	NOUN
issue-576	201	41	will	will	AUX
issue-576	201	42	play	play	VERB
issue-576	201	43	a	a	DET
issue-576	201	44	critical	critical	ADJ
issue-576	201	45	part	part	NOUN
issue-576	201	46	.	.	PUNCT
issue-576	202	1	in	in	ADP
issue-576	202	2	this	this	DET
issue-576	202	3	case	case	NOUN
issue-576	202	4	,	,	PUNCT
issue-576	202	5	it	it	PRON
issue-576	202	6	is	be	AUX
issue-576	202	7	possible	possible	ADJ
issue-576	202	8	to	to	PART
issue-576	202	9	avoid	avoid	VERB
issue-576	202	10	undesirable	undesirable	ADJ
issue-576	202	11	duplication	duplication	NOUN
issue-576	202	12	of	of	ADP
issue-576	202	13	internal	internal	ADJ
issue-576	202	14	and	and	CCONJ
issue-576	202	15	external	external	ADJ
issue-576	202	16	audit	audit	NOUN
issue-576	202	17	functions	function	NOUN
issue-576	202	18	.	.	PUNCT
issue-576	203	1	(	(	PUNCT
issue-576	203	2	4	4	X
issue-576	203	3	)	)	PUNCT
issue-576	203	4	when	when	SCONJ
issue-576	203	5	the	the	DET
issue-576	203	6	appropriate	appropriate	ADJ
issue-576	203	7	amendments	amendment	NOUN
issue-576	203	8	in	in	ADP
issue-576	203	9	the	the	DET
issue-576	203	10	law	law	NOUN
issue-576	203	11	are	be	AUX
issue-576	203	12	introduced	introduce	VERB
issue-576	203	13	the	the	DET
issue-576	203	14	developing	develop	VERB
issue-576	203	15	separate	separate	ADJ
issue-576	203	16	standard	standard	NOUN
issue-576	203	17	(	(	PUNCT
issue-576	203	18	or	or	CCONJ
issue-576	203	19	methodical	methodical	ADJ
issue-576	203	20	recommendations	recommendation	NOUN
issue-576	203	21	)	)	PUNCT
issue-576	203	22	on	on	ADP
issue-576	203	23	carrying	carry	VERB
issue-576	203	24	out	out	ADP
issue-576	203	25	the	the	DET
issue-576	203	26	public	public	ADJ
issue-576	203	27	compliance	compliance	NOUN
issue-576	203	28	audit	audit	NOUN
issue-576	203	29	by	by	ADP
issue-576	203	30	the	the	DET
issue-576	203	31	accounting	accounting	PROPN
issue-576	203	32	chamber	chamber	PROPN
issue-576	203	33	of	of	ADP
issue-576	203	34	ukraine	ukraine	PROPN
issue-576	203	35	will	will	AUX
issue-576	203	36	be	be	AUX
issue-576	203	37	a	a	DET
issue-576	203	38	logical	logical	ADJ
issue-576	203	39	step	step	NOUN
issue-576	203	40	.	.	PUNCT
issue-576	204	1	the	the	DET
issue-576	204	2	issai	issai	PROPN
issue-576	204	3	standards	standard	NOUN
issue-576	204	4	requirements	requirement	NOUN
issue-576	204	5	must	must	AUX
issue-576	204	6	be	be	AUX
issue-576	204	7	the	the	DET
issue-576	204	8	basis	basis	NOUN
issue-576	204	9	for	for	ADP
issue-576	204	10	this	this	DET
issue-576	204	11	internal	internal	ADJ
issue-576	204	12	regulatory	regulatory	ADJ
issue-576	204	13	document	document	NOUN
issue-576	204	14	.	.	PUNCT
issue-576	205	1	it	it	PRON
issue-576	205	2	is	be	AUX
issue-576	205	3	also	also	ADV
issue-576	205	4	advisable	advisable	ADJ
issue-576	205	5	to	to	PART
issue-576	205	6	use	use	VERB
issue-576	205	7	the	the	DET
issue-576	205	8	best	good	ADJ
issue-576	205	9	practices	practice	NOUN
issue-576	205	10	of	of	ADP
issue-576	205	11	other	other	ADJ
issue-576	205	12	supreme	supreme	ADJ
issue-576	205	13	audit	audit	NOUN
issue-576	205	14	institutions	institution	NOUN
issue-576	205	15	and	and	CCONJ
issue-576	205	16	to	to	PART
issue-576	205	17	attract	attract	VERB
issue-576	205	18	the	the	DET
issue-576	205	19	scientists	scientist	NOUN
issue-576	205	20	making	make	VERB
issue-576	205	21	investigations	investigation	NOUN
issue-576	205	22	in	in	ADP
issue-576	205	23	this	this	DET
issue-576	205	24	area	area	NOUN
issue-576	205	25	.	.	PUNCT
issue-576	206	1	(	(	PUNCT
issue-576	206	2	5	5	X
issue-576	206	3	)	)	PUNCT
issue-576	206	4	full	full	ADJ
issue-576	206	5	implementation	implementation	NOUN
issue-576	206	6	of	of	ADP
issue-576	206	7	the	the	DET
issue-576	206	8	public	public	ADJ
issue-576	206	9	compliance	compliance	NOUN
issue-576	206	10	auditing	auditing	NOUN
issue-576	206	11	is	be	AUX
issue-576	206	12	only	only	ADV
issue-576	206	13	possible	possible	ADJ
issue-576	206	14	with	with	ADP
issue-576	206	15	trained	train	VERB
issue-576	206	16	professionals	professional	NOUN
issue-576	206	17	.	.	PUNCT
issue-576	207	1	on	on	ADP
issue-576	207	2	that	that	DET
issue-576	207	3	basis	basis	NOUN
issue-576	207	4	,	,	PUNCT
issue-576	207	5	training	training	NOUN
issue-576	207	6	and	and	CCONJ
issue-576	207	7	professional	professional	ADJ
issue-576	207	8	development	development	NOUN
issue-576	207	9	of	of	ADP
issue-576	207	10	public	public	ADJ
issue-576	207	11	auditors	auditor	NOUN
issue-576	207	12	as	as	ADP
issue-576	207	13	to	to	ADP
issue-576	207	14	the	the	DET
issue-576	207	15	public	public	ADJ
issue-576	207	16	compliance	compliance	NOUN
issue-576	207	17	audits	audits	NOUN
issue-576	207	18	methodology	methodology	NOUN
issue-576	207	19	and	and	CCONJ
issue-576	207	20	organization	organization	NOUN
issue-576	207	21	are	be	AUX
issue-576	207	22	extremely	extremely	ADV
issue-576	207	23	important	important	ADJ
issue-576	207	24	.	.	PUNCT
issue-576	208	1	(	(	PUNCT
issue-576	208	2	6	6	X
issue-576	208	3	)	)	PUNCT
issue-576	208	4	sharing	share	VERB
issue-576	208	5	experience	experience	NOUN
issue-576	208	6	with	with	ADP
issue-576	208	7	supreme	supreme	ADJ
issue-576	208	8	audit	audit	NOUN
issue-576	208	9	institutions	institution	NOUN
issue-576	208	10	of	of	ADP
issue-576	208	11	foreign	foreign	ADJ
issue-576	208	12	countries	country	NOUN
issue-576	208	13	concerning	concern	VERB
issue-576	208	14	the	the	DET
issue-576	208	15	organization	organization	NOUN
issue-576	208	16	and	and	CCONJ
issue-576	208	17	conduct	conduct	NOUN
issue-576	208	18	of	of	ADP
issue-576	208	19	public	public	ADJ
issue-576	208	20	compliance	compliance	NOUN
issue-576	208	21	audits	audits	NOUN
issue-576	208	22	in	in	ADP
issue-576	208	23	this	this	DET
issue-576	208	24	context	context	NOUN
issue-576	208	25	will	will	AUX
issue-576	208	26	help	help	VERB
issue-576	208	27	to	to	PART
issue-576	208	28	implement	implement	VERB
issue-576	208	29	compliance	compliance	NOUN
issue-576	208	30	auditing	auditing	NOUN
issue-576	208	31	.	.	PUNCT
issue-576	209	1	(	(	PUNCT
issue-576	209	2	7	7	X
issue-576	209	3	)	)	PUNCT
issue-576	209	4	the	the	DET
issue-576	209	5	allocation	allocation	NOUN
issue-576	209	6	of	of	ADP
issue-576	209	7	internal	internal	ADJ
issue-576	209	8	public	public	ADJ
issue-576	209	9	compliance	compliance	NOUN
issue-576	209	10	auditing	auditing	NOUN
issue-576	209	11	in	in	ADP
issue-576	209	12	the	the	DET
issue-576	209	13	state	state	NOUN
issue-576	209	14	audit	audit	NOUN
issue-576	209	15	service	service	NOUN
issue-576	209	16	of	of	ADP
issue-576	209	17	ukraine	ukraine	ADJ
issue-576	209	18	activities	activity	NOUN
issue-576	209	19	will	will	AUX
issue-576	209	20	allow	allow	VERB
issue-576	209	21	normalizing	normalize	VERB
issue-576	209	22	the	the	DET
issue-576	209	23	control	control	NOUN
issue-576	209	24	subsystems	subsystem	NOUN
issue-576	209	25	of	of	ADP
issue-576	209	26	both	both	CCONJ
issue-576	209	27	external	external	ADJ
issue-576	209	28	and	and	CCONJ
issue-576	209	29	internal	internal	ADJ
issue-576	209	30	public	public	ADJ
issue-576	209	31	audits	audits	NOUN
issue-576	209	32	that	that	PRON
issue-576	209	33	will	will	AUX
issue-576	209	34	ensure	ensure	VERB
issue-576	209	35	their	their	PRON
issue-576	209	36	effectiveness	effectiveness	NOUN
issue-576	209	37	and	and	CCONJ
issue-576	209	38	efficiency	efficiency	NOUN
issue-576	209	39	.	.	PUNCT
issue-576	210	1	creating	create	VERB
issue-576	210	2	a	a	DET
issue-576	210	3	database	database	NOUN
issue-576	210	4	for	for	ADP
issue-576	210	5	sharing	sharing	NOUN
issue-576	210	6	results	result	NOUN
issue-576	210	7	and	and	CCONJ
issue-576	210	8	coordination	coordination	NOUN
issue-576	210	9	in	in	ADP
issue-576	210	10	the	the	DET
issue-576	210	11	planning	planning	NOUN
issue-576	210	12	and	and	CCONJ
issue-576	210	13	conduct	conduct	NOUN
issue-576	210	14	of	of	ADP
issue-576	210	15	internal	internal	ADJ
issue-576	210	16	and	and	CCONJ
issue-576	210	17	external	external	ADJ
issue-576	210	18	public	public	ADJ
issue-576	210	19	compliance	compliance	NOUN
issue-576	210	20	audits	audits	NOUN
issue-576	210	21	should	should	AUX
issue-576	210	22	be	be	AUX
issue-576	210	23	an	an	DET
issue-576	210	24	important	important	ADJ
issue-576	210	25	step	step	NOUN
issue-576	210	26	in	in	ADP
issue-576	210	27	this	this	DET
issue-576	210	28	direction	direction	NOUN
issue-576	210	29	.	.	PUNCT
issue-576	211	1	modern	modern	ADJ
issue-576	211	2	technologies	technology	NOUN
issue-576	211	3	allow	allow	VERB
issue-576	211	4	ensuring	ensure	VERB
issue-576	211	5	the	the	DET
issue-576	211	6	proper	proper	ADJ
issue-576	211	7	functioning	functioning	NOUN
issue-576	211	8	of	of	ADP
issue-576	211	9	such	such	DET
issue-576	211	10	a	a	DET
issue-576	211	11	database	database	NOUN
issue-576	211	12	in	in	ADP
issue-576	211	13	compliance	compliance	NOUN
issue-576	211	14	with	with	ADP
issue-576	211	15	the	the	DET
issue-576	211	16	limited	limited	ADJ
issue-576	211	17	access	access	NOUN
issue-576	211	18	requirements	requirement	NOUN
issue-576	211	19	and	and	CCONJ
issue-576	211	20	information	information	NOUN
issue-576	211	21	confidentiality	confidentiality	NOUN
issue-576	211	22	.	.	PUNCT
issue-576	212	1	baltic	baltic	PROPN
issue-576	212	2	journal	journal	PROPN
issue-576	212	3	of	of	ADP
issue-576	212	4	economic	economic	ADJ
issue-576	212	5	studies	study	NOUN
issue-576	212	6	329	329	NUM
issue-576	212	7	vol	vol	NOUN
issue-576	212	8	.	.	PROPN
issue-576	213	1	4	4	NUM
issue-576	213	2	,	,	PUNCT
issue-576	213	3	no	no	INTJ
issue-576	213	4	.	.	NOUN
issue-576	213	5	5	5	NUM
issue-576	213	6	,	,	PUNCT
issue-576	213	7	2018	2018	NUM
issue-576	213	8	6	6	NUM
issue-576	213	9	.	.	PUNCT
issue-576	214	1	future	future	ADJ
issue-576	214	2	research	research	NOUN
issue-576	214	3	opportunities	opportunity	NOUN
issue-576	214	4	in	in	ADP
issue-576	214	5	sum	sum	NOUN
issue-576	214	6	,	,	PUNCT
issue-576	214	7	we	we	PRON
issue-576	214	8	note	note	VERB
issue-576	214	9	that	that	SCONJ
issue-576	214	10	the	the	DET
issue-576	214	11	public	public	ADJ
issue-576	214	12	compliance	compliance	NOUN
issue-576	214	13	auditing	auditing	NOUN
issue-576	214	14	is	be	AUX
issue-576	214	15	a	a	DET
issue-576	214	16	promising	promising	ADJ
issue-576	214	17	direction	direction	NOUN
issue-576	214	18	of	of	ADP
issue-576	214	19	research	research	NOUN
issue-576	214	20	in	in	ADP
issue-576	214	21	the	the	DET
issue-576	214	22	public	public	ADJ
issue-576	214	23	finances	finance	NOUN
issue-576	214	24	control	control	NOUN
issue-576	214	25	area	area	NOUN
issue-576	214	26	.	.	PUNCT
issue-576	215	1	at	at	ADP
issue-576	215	2	the	the	DET
issue-576	215	3	same	same	ADJ
issue-576	215	4	time	time	NOUN
issue-576	215	5	,	,	PUNCT
issue-576	215	6	the	the	DET
issue-576	215	7	results	result	NOUN
issue-576	215	8	presented	present	VERB
issue-576	215	9	in	in	ADP
issue-576	215	10	the	the	DET
issue-576	215	11	study	study	NOUN
issue-576	215	12	can	can	AUX
issue-576	215	13	be	be	AUX
issue-576	215	14	the	the	DET
issue-576	215	15	basis	basis	NOUN
issue-576	215	16	for	for	ADP
issue-576	215	17	further	far	ADV
issue-576	215	18	theoretical	theoretical	ADJ
issue-576	215	19	and	and	CCONJ
issue-576	215	20	practical	practical	ADJ
issue-576	215	21	developments	development	NOUN
issue-576	215	22	,	,	PUNCT
issue-576	215	23	and	and	CCONJ
issue-576	215	24	taking	take	VERB
issue-576	215	25	the	the	DET
issue-576	215	26	recommendations	recommendation	NOUN
issue-576	215	27	proposed	propose	VERB
issue-576	215	28	into	into	ADP
issue-576	215	29	account	account	NOUN
issue-576	215	30	will	will	AUX
issue-576	215	31	speed	speed	VERB
issue-576	215	32	up	up	ADP
issue-576	215	33	the	the	DET
issue-576	215	34	process	process	NOUN
issue-576	215	35	of	of	ADP
issue-576	215	36	the	the	DET
issue-576	215	37	issai	issai	PROPN
issue-576	215	38	standards	standard	NOUN
issue-576	215	39	implementation	implementation	NOUN
issue-576	215	40	,	,	PUNCT
issue-576	215	41	improve	improve	VERB
issue-576	215	42	the	the	DET
issue-576	215	43	public	public	ADJ
issue-576	215	44	audits	audits	NOUN
issue-576	215	45	quality	quality	NOUN
issue-576	215	46	and	and	CCONJ
issue-576	215	47	efficiency	efficiency	NOUN
issue-576	215	48	to	to	PART
issue-576	215	49	ensure	ensure	VERB
issue-576	215	50	public	public	ADJ
issue-576	215	51	confidence	confidence	NOUN
issue-576	215	52	towards	towards	ADP
issue-576	215	53	the	the	DET
issue-576	215	54	supreme	supreme	ADJ
issue-576	215	55	audit	audit	PROPN
issue-576	215	56	institution	institution	NOUN
issue-576	215	57	in	in	ADP
issue-576	215	58	ukraine	ukraine	NOUN
issue-576	215	59	.	.	PUNCT
issue-576	216	1	7	7	X
issue-576	216	2	.	.	X
issue-576	216	3	discussion	discussion	NOUN
issue-576	216	4	and	and	CCONJ
issue-576	216	5	conclusion	conclusion	NOUN
issue-576	216	6	the	the	DET
issue-576	216	7	purpose	purpose	NOUN
issue-576	216	8	of	of	ADP
issue-576	216	9	this	this	DET
issue-576	216	10	study	study	NOUN
issue-576	216	11	was	be	AUX
issue-576	216	12	to	to	PART
issue-576	216	13	determine	determine	VERB
issue-576	216	14	the	the	DET
issue-576	216	15	prospects	prospect	NOUN
issue-576	216	16	of	of	ADP
issue-576	216	17	implementing	implement	VERB
issue-576	216	18	the	the	DET
issue-576	216	19	public	public	ADJ
issue-576	216	20	compliance	compliance	NOUN
issue-576	216	21	audit	audit	NOUN
issue-576	216	22	in	in	ADP
issue-576	216	23	ukraine	ukraine	NOUN
issue-576	216	24	according	accord	VERB
issue-576	216	25	to	to	ADP
issue-576	216	26	the	the	DET
issue-576	216	27	issai	issai	ADJ
issue-576	216	28	standards	standard	NOUN
issue-576	216	29	requirements	requirement	NOUN
issue-576	216	30	.	.	PUNCT
issue-576	217	1	for	for	ADP
issue-576	217	2	this	this	DET
issue-576	217	3	purpose	purpose	NOUN
issue-576	217	4	,	,	PUNCT
issue-576	217	5	the	the	DET
issue-576	217	6	prerequisites	prerequisite	NOUN
issue-576	217	7	for	for	ADP
issue-576	217	8	the	the	DET
issue-576	217	9	development	development	NOUN
issue-576	217	10	of	of	ADP
issue-576	217	11	public	public	ADJ
issue-576	217	12	compliance	compliance	NOUN
issue-576	217	13	auditing	auditing	NOUN
issue-576	217	14	as	as	ADP
issue-576	217	15	one	one	NUM
issue-576	217	16	of	of	ADP
issue-576	217	17	the	the	DET
issue-576	217	18	forms	form	NOUN
issue-576	217	19	of	of	ADP
issue-576	217	20	the	the	DET
issue-576	217	21	public	public	ADJ
issue-576	217	22	audit	audit	NOUN
issue-576	217	23	were	be	AUX
issue-576	217	24	investigated	investigate	VERB
issue-576	217	25	based	base	VERB
issue-576	217	26	on	on	ADP
issue-576	217	27	the	the	DET
issue-576	217	28	best	good	ADJ
issue-576	217	29	international	international	ADJ
issue-576	217	30	practice	practice	NOUN
issue-576	217	31	in	in	ADP
issue-576	217	32	this	this	DET
issue-576	217	33	area	area	NOUN
issue-576	217	34	.	.	PUNCT
issue-576	218	1	as	as	ADP
issue-576	218	2	a	a	DET
issue-576	218	3	result	result	NOUN
issue-576	218	4	,	,	PUNCT
issue-576	218	5	the	the	DET
issue-576	218	6	following	follow	VERB
issue-576	218	7	conclusions	conclusion	NOUN
issue-576	218	8	were	be	AUX
issue-576	218	9	drawn	draw	VERB
issue-576	218	10	.	.	PUNCT
issue-576	219	1	first	first	ADV
issue-576	219	2	,	,	PUNCT
issue-576	219	3	the	the	DET
issue-576	219	4	compliance	compliance	NOUN
issue-576	219	5	auditing	auditing	NOUN
issue-576	219	6	is	be	AUX
issue-576	219	7	known	know	VERB
issue-576	219	8	since	since	SCONJ
issue-576	219	9	ancient	ancient	ADJ
issue-576	219	10	times	time	NOUN
issue-576	219	11	and	and	CCONJ
issue-576	219	12	is	be	AUX
issue-576	219	13	widely	widely	ADV
issue-576	219	14	used	use	VERB
issue-576	219	15	in	in	ADP
issue-576	219	16	the	the	DET
issue-576	219	17	sais	sais	NOUN
issue-576	219	18	’	'	PUNCT
issue-576	219	19	practice	practice	NOUN
issue-576	219	20	,	,	PUNCT
issue-576	219	21	but	but	CCONJ
issue-576	219	22	it	it	PRON
issue-576	219	23	sometimes	sometimes	ADV
issue-576	219	24	has	have	VERB
issue-576	219	25	other	other	ADJ
issue-576	219	26	names	name	NOUN
issue-576	219	27	(	(	PUNCT
issue-576	219	28	regulatory	regulatory	ADJ
issue-576	219	29	,	,	PUNCT
issue-576	219	30	regularity	regularity	NOUN
issue-576	219	31	)	)	PUNCT
issue-576	219	32	.	.	PUNCT
issue-576	220	1	however	however	ADV
issue-576	220	2	,	,	PUNCT
issue-576	220	3	its	its	PRON
issue-576	220	4	main	main	ADJ
issue-576	220	5	essential	essential	ADJ
issue-576	220	6	characteristics	characteristic	NOUN
issue-576	220	7	are	be	AUX
issue-576	220	8	preserved	preserve	VERB
issue-576	220	9	(	(	PUNCT
issue-576	220	10	essence	essence	NOUN
issue-576	220	11	,	,	PUNCT
issue-576	220	12	goal	goal	NOUN
issue-576	220	13	,	,	PUNCT
issue-576	220	14	realization	realization	NOUN
issue-576	220	15	conditions	condition	NOUN
issue-576	220	16	,	,	PUNCT
issue-576	220	17	presentation	presentation	NOUN
issue-576	220	18	of	of	ADP
issue-576	220	19	results	result	NOUN
issue-576	220	20	,	,	PUNCT
issue-576	220	21	etc	etc	X
issue-576	220	22	.	.	X
issue-576	220	23	)	)	PUNCT
issue-576	220	24	.	.	PUNCT
issue-576	221	1	in	in	ADP
issue-576	221	2	view	view	NOUN
issue-576	221	3	of	of	ADP
issue-576	221	4	this	this	PRON
issue-576	221	5	,	,	PUNCT
issue-576	221	6	separating	separate	VERB
issue-576	221	7	the	the	DET
issue-576	221	8	regularity	regularity	NOUN
issue-576	221	9	auditing	auditing	NOUN
issue-576	221	10	as	as	ADP
issue-576	221	11	a	a	DET
issue-576	221	12	certain	certain	ADJ
issue-576	221	13	form	form	NOUN
issue-576	221	14	of	of	ADP
issue-576	221	15	public	public	ADJ
issue-576	221	16	audit	audit	NOUN
issue-576	221	17	seems	seem	VERB
issue-576	221	18	to	to	PART
issue-576	221	19	be	be	AUX
issue-576	221	20	inappropriate	inappropriate	ADJ
issue-576	221	21	.	.	PUNCT
issue-576	222	1	second	second	ADV
issue-576	222	2	,	,	PUNCT
issue-576	222	3	the	the	DET
issue-576	222	4	longstanding	longstanding	ADJ
issue-576	222	5	applying	apply	VERB
issue-576	222	6	the	the	DET
issue-576	222	7	public	public	ADJ
issue-576	222	8	audit	audit	NOUN
issue-576	222	9	by	by	ADP
issue-576	222	10	different	different	ADJ
issue-576	222	11	sais	sais	PROPN
issue-576	222	12	confirmed	confirm	VERB
issue-576	222	13	the	the	DET
issue-576	222	14	appropriateness	appropriateness	NOUN
issue-576	222	15	of	of	ADP
issue-576	222	16	its	its	PRON
issue-576	222	17	carrying	carry	VERB
issue-576	222	18	out	out	ADP
issue-576	222	19	as	as	ADP
issue-576	222	20	a	a	DET
issue-576	222	21	separate	separate	ADJ
issue-576	222	22	form	form	NOUN
issue-576	222	23	of	of	ADP
issue-576	222	24	the	the	DET
issue-576	222	25	public	public	ADJ
issue-576	222	26	audit	audit	NOUN
issue-576	222	27	that	that	PRON
issue-576	222	28	has	have	AUX
issue-576	222	29	highlighted	highlight	VERB
issue-576	222	30	the	the	DET
issue-576	222	31	need	need	NOUN
issue-576	222	32	to	to	PART
issue-576	222	33	develop	develop	VERB
issue-576	222	34	appropriate	appropriate	ADJ
issue-576	222	35	methodological	methodological	ADJ
issue-576	222	36	support	support	NOUN
issue-576	222	37	.	.	PUNCT
issue-576	223	1	the	the	DET
issue-576	223	2	latter	latter	ADJ
issue-576	223	3	was	be	AUX
issue-576	223	4	confirmed	confirm	VERB
issue-576	223	5	by	by	ADP
issue-576	223	6	the	the	DET
issue-576	223	7	professional	professional	ADJ
issue-576	223	8	community	community	NOUN
issue-576	223	9	and	and	CCONJ
issue-576	223	10	implemented	implement	VERB
issue-576	223	11	in	in	ADP
issue-576	223	12	the	the	DET
issue-576	223	13	form	form	NOUN
issue-576	223	14	of	of	ADP
issue-576	223	15	the	the	DET
issue-576	223	16	3rd	3rd	ADJ
issue-576	223	17	and	and	CCONJ
issue-576	223	18	4th	4th	ADJ
issue-576	223	19	level	level	NOUN
issue-576	223	20	issai	issai	NOUN
issue-576	223	21	standards	standard	NOUN
issue-576	223	22	.	.	PUNCT
issue-576	224	1	the	the	DET
issue-576	224	2	standards	standard	NOUN
issue-576	224	3	were	be	AUX
issue-576	224	4	adopted	adopt	VERB
issue-576	224	5	by	by	ADP
issue-576	224	6	the	the	DET
issue-576	224	7	intosai	intosai	ADJ
issue-576	224	8	congress	congress	PROPN
issue-576	224	9	in	in	ADP
issue-576	224	10	december	december	PROPN
issue-576	224	11	2016	2016	NUM
issue-576	224	12	and	and	CCONJ
issue-576	224	13	now	now	ADV
issue-576	224	14	they	they	PRON
issue-576	224	15	require	require	VERB
issue-576	224	16	to	to	PART
issue-576	224	17	be	be	AUX
issue-576	224	18	implemented	implement	VERB
issue-576	224	19	by	by	ADP
issue-576	224	20	all	all	DET
issue-576	224	21	intosai	intosai	NOUN
issue-576	224	22	-	-	PUNCT
issue-576	224	23	members	member	NOUN
issue-576	224	24	.	.	PUNCT
issue-576	225	1	third	third	ADJ
issue-576	225	2	,	,	PUNCT
issue-576	225	3	ukraine	ukraine	PROPN
issue-576	225	4	goes	go	VERB
issue-576	225	5	through	through	ADP
issue-576	225	6	the	the	DET
issue-576	225	7	transformation	transformation	NOUN
issue-576	225	8	process	process	NOUN
issue-576	225	9	of	of	ADP
issue-576	225	10	the	the	DET
issue-576	225	11	public	public	ADJ
issue-576	225	12	finance	finance	NOUN
issue-576	225	13	control	control	NOUN
issue-576	225	14	system	system	NOUN
issue-576	225	15	and	and	CCONJ
issue-576	225	16	is	be	AUX
issue-576	225	17	an	an	DET
issue-576	225	18	active	active	ADJ
issue-576	225	19	international	international	ADJ
issue-576	225	20	institutions	institution	NOUN
issue-576	225	21	participant	participant	NOUN
issue-576	225	22	,	,	PUNCT
issue-576	225	23	which	which	PRON
issue-576	225	24	implies	imply	VERB
issue-576	225	25	the	the	DET
issue-576	225	26	issai	issai	PROPN
issue-576	225	27	standards	standard	NOUN
issue-576	225	28	implementation	implementation	NOUN
issue-576	225	29	.	.	PUNCT
issue-576	226	1	dealing	deal	VERB
issue-576	226	2	with	with	ADP
issue-576	226	3	theoretical	theoretical	ADJ
issue-576	226	4	,	,	PUNCT
issue-576	226	5	methodological	methodological	ADJ
issue-576	226	6	,	,	PUNCT
issue-576	226	7	and	and	CCONJ
issue-576	226	8	organizational	organizational	ADJ
issue-576	226	9	and	and	CCONJ
issue-576	226	10	legal	legal	ADJ
issue-576	226	11	problems	problem	NOUN
issue-576	226	12	will	will	AUX
issue-576	226	13	speed	speed	VERB
issue-576	226	14	up	up	ADP
issue-576	226	15	reforms	reform	NOUN
issue-576	226	16	in	in	ADP
issue-576	226	17	the	the	DET
issue-576	226	18	sphere	sphere	NOUN
issue-576	226	19	of	of	ADP
issue-576	226	20	external	external	ADJ
issue-576	226	21	independent	independent	ADJ
issue-576	226	22	control	control	NOUN
issue-576	226	23	.	.	PUNCT
issue-576	227	1	with	with	ADP
issue-576	227	2	the	the	DET
issue-576	227	3	development	development	NOUN
issue-576	227	4	of	of	ADP
issue-576	227	5	the	the	DET
issue-576	227	6	public	public	ADJ
issue-576	227	7	audit	audit	NOUN
issue-576	227	8	institution	institution	NOUN
issue-576	227	9	,	,	PUNCT
issue-576	227	10	the	the	DET
issue-576	227	11	development	development	NOUN
issue-576	227	12	of	of	ADP
issue-576	227	13	individual	individual	ADJ
issue-576	227	14	forms	form	NOUN
issue-576	227	15	,	,	PUNCT
issue-576	227	16	in	in	ADP
issue-576	227	17	particular	particular	ADJ
issue-576	227	18	,	,	PUNCT
issue-576	227	19	the	the	DET
issue-576	227	20	public	public	ADJ
issue-576	227	21	compliance	compliance	NOUN
issue-576	227	22	auditing	auditing	NOUN
issue-576	227	23	,	,	PUNCT
issue-576	227	24	will	will	AUX
issue-576	227	25	take	take	VERB
issue-576	227	26	place	place	NOUN
issue-576	227	27	.	.	PUNCT
issue-576	228	1	fourth	fourth	ADJ
issue-576	228	2	,	,	PUNCT
issue-576	228	3	the	the	DET
issue-576	228	4	analysis	analysis	NOUN
issue-576	228	5	of	of	ADP
issue-576	228	6	reports	report	NOUN
issue-576	228	7	based	base	VERB
issue-576	228	8	on	on	ADP
issue-576	228	9	the	the	DET
issue-576	228	10	accounting	accounting	NOUN
issue-576	228	11	chamber	chamber	PROPN
issue-576	228	12	of	of	ADP
issue-576	228	13	ukraine	ukraine	PROPN
issue-576	228	14	’s	’s	PART
issue-576	228	15	performance	performance	NOUN
issue-576	228	16	has	have	AUX
issue-576	228	17	proved	prove	VERB
issue-576	228	18	that	that	SCONJ
issue-576	228	19	almost	almost	ADV
issue-576	228	20	every	every	PRON
issue-576	228	21	control	control	NOUN
issue-576	228	22	measure	measure	NOUN
issue-576	228	23	produced	produce	VERB
issue-576	228	24	by	by	ADP
issue-576	228	25	the	the	DET
issue-576	228	26	chamber	chamber	NOUN
issue-576	228	27	contains	contain	VERB
issue-576	228	28	the	the	DET
issue-576	228	29	compliance	compliance	NOUN
issue-576	228	30	auditing	auditing	NOUN
issue-576	228	31	elements	element	NOUN
issue-576	228	32	.	.	PUNCT
issue-576	229	1	in	in	ADP
issue-576	229	2	this	this	DET
issue-576	229	3	case	case	NOUN
issue-576	229	4	,	,	PUNCT
issue-576	229	5	the	the	DET
issue-576	229	6	proper	proper	ADJ
issue-576	229	7	legal	legal	ADJ
issue-576	229	8	basis	basis	NOUN
issue-576	229	9	for	for	ADP
issue-576	229	10	the	the	DET
issue-576	229	11	ca	ca	NOUN
issue-576	229	12	as	as	ADP
issue-576	229	13	a	a	DET
issue-576	229	14	separate	separate	ADJ
issue-576	229	15	form	form	NOUN
issue-576	229	16	of	of	ADP
issue-576	229	17	the	the	DET
issue-576	229	18	public	public	ADJ
issue-576	229	19	audit	audit	NOUN
issue-576	229	20	has	have	AUX
issue-576	229	21	not	not	PART
issue-576	229	22	yet	yet	ADV
issue-576	229	23	been	be	AUX
issue-576	229	24	established	establish	VERB
issue-576	229	25	and	and	CCONJ
issue-576	229	26	the	the	DET
issue-576	229	27	relevant	relevant	ADJ
issue-576	229	28	methodological	methodological	ADJ
issue-576	229	29	developments	development	NOUN
issue-576	229	30	are	be	AUX
issue-576	229	31	lacking	lack	VERB
issue-576	229	32	.	.	PUNCT
issue-576	230	1	fifth	fifth	ADJ
issue-576	230	2	,	,	PUNCT
issue-576	230	3	to	to	PART
issue-576	230	4	accelerate	accelerate	VERB
issue-576	230	5	the	the	DET
issue-576	230	6	issai	issai	ADJ
issue-576	230	7	standards	standard	NOUN
issue-576	230	8	implementation	implementation	NOUN
issue-576	230	9	in	in	ADP
issue-576	230	10	the	the	DET
issue-576	230	11	accounting	accounting	NOUN
issue-576	230	12	chamber	chamber	PROPN
issue-576	230	13	’s	’s	PART
issue-576	230	14	practical	practical	ADJ
issue-576	230	15	activity	activity	NOUN
issue-576	230	16	,	,	PUNCT
issue-576	230	17	the	the	DET
issue-576	230	18	specific	specific	ADJ
issue-576	230	19	recommendations	recommendation	NOUN
issue-576	230	20	are	be	AUX
issue-576	230	21	proposed	propose	VERB
issue-576	230	22	,	,	PUNCT
issue-576	230	23	the	the	DET
issue-576	230	24	implementation	implementation	NOUN
issue-576	230	25	of	of	ADP
issue-576	230	26	which	which	PRON
issue-576	230	27	will	will	AUX
issue-576	230	28	contribute	contribute	VERB
issue-576	230	29	to	to	ADP
issue-576	230	30	reforming	reform	VERB
issue-576	230	31	the	the	DET
issue-576	230	32	control	control	NOUN
issue-576	230	33	system	system	NOUN
issue-576	230	34	in	in	ADP
issue-576	230	35	accordance	accordance	NOUN
issue-576	230	36	with	with	ADP
issue-576	230	37	the	the	DET
issue-576	230	38	international	international	ADJ
issue-576	230	39	standards	standard	NOUN
issue-576	230	40	requirements	requirement	NOUN
issue-576	230	41	and	and	CCONJ
issue-576	230	42	national	national	ADJ
issue-576	230	43	needs	need	NOUN
issue-576	230	44	for	for	ADP
issue-576	230	45	the	the	DET
issue-576	230	46	improvement	improvement	NOUN
issue-576	230	47	of	of	ADP
issue-576	230	48	public	public	ADJ
issue-576	230	49	administration	administration	NOUN
issue-576	230	50	in	in	ADP
issue-576	230	51	ukraine	ukraine	PROPN
issue-576	230	52	.	.	PUNCT
issue-576	231	1	references	reference	NOUN
issue-576	231	2	:	:	PUNCT
issue-576	231	3	accounting	accounting	NOUN
issue-576	231	4	chamber	chamber	PROPN
issue-576	231	5	of	of	ADP
issue-576	231	6	ukraine	ukraine	PROPN
issue-576	231	7	(	(	PUNCT
issue-576	231	8	acu	acu	PROPN
issue-576	231	9	)	)	PUNCT
issue-576	231	10	(	(	PUNCT
issue-576	231	11	2016	2016	NUM
issue-576	231	12	)	)	PUNCT
issue-576	231	13	.	.	PUNCT
issue-576	232	1	annual	annual	ADJ
issue-576	232	2	reports	report	NOUN
issue-576	232	3	of	of	ADP
issue-576	232	4	the	the	DET
issue-576	232	5	accounting	accounting	NOUN
issue-576	232	6	chamber	chamber	PROPN
issue-576	232	7	.	.	PUNCT
issue-576	233	1	retrieved	retrieve	VERB
issue-576	233	2	from	from	ADP
issue-576	233	3	:	:	PUNCT
issue-576	233	4	http://www.ac-rada.gov.ua/control/main/en/publish/category/32832	http://www.ac-rada.gov.ua/control/main/en/publish/category/32832	NOUN
issue-576	233	5	(	(	PUNCT
issue-576	233	6	accessed	access	VERB
issue-576	233	7	23	23	NUM
issue-576	233	8	may	may	PROPN
issue-576	233	9	2017	2017	NUM
issue-576	233	10	)	)	PUNCT
issue-576	233	11	.	.	PUNCT
issue-576	234	1	arens	arens	PROPN
issue-576	234	2	,	,	PUNCT
issue-576	234	3	a.	a.	NOUN
issue-576	234	4	a.	a.	PROPN
issue-576	234	5	,	,	PUNCT
issue-576	234	6	elder	elder	NOUN
issue-576	234	7	,	,	PUNCT
issue-576	234	8	r.	r.	PROPN
issue-576	234	9	j.	j.	PROPN
issue-576	234	10	,	,	PUNCT
issue-576	234	11	beasley	beasley	PROPN
issue-576	234	12	,	,	PUNCT
issue-576	234	13	m.	m.	NOUN
issue-576	234	14	s.	s.	PROPN
issue-576	234	15	(	(	PUNCT
issue-576	234	16	2012	2012	NUM
issue-576	234	17	)	)	PUNCT
issue-576	234	18	.	.	PUNCT
issue-576	235	1	auditing	auditing	NOUN
issue-576	235	2	and	and	CCONJ
issue-576	235	3	assurance	assurance	NOUN
issue-576	235	4	services	service	NOUN
issue-576	235	5	:	:	PUNCT
issue-576	235	6	an	an	DET
issue-576	235	7	integrated	integrated	ADJ
issue-576	235	8	approach	approach	NOUN
issue-576	235	9	,	,	PUNCT
issue-576	235	10	14th	14th	ADJ
issue-576	235	11	ed	ed	NOUN
issue-576	235	12	.	.	PROPN
issue-576	235	13	,	,	PUNCT
issue-576	235	14	pearson	pearson	PROPN
issue-576	235	15	.	.	PROPN
issue-576	235	16	bardash	bardash	PROPN
issue-576	235	17	,	,	PUNCT
issue-576	235	18	s.	s.	PROPN
issue-576	235	19	,	,	PUNCT
issue-576	235	20	osadcha	osadcha	PROPN
issue-576	235	21	,	,	PUNCT
issue-576	235	22	t.	t.	PROPN
issue-576	235	23	(	(	PUNCT
issue-576	235	24	2012	2012	NUM
issue-576	235	25	)	)	PUNCT
issue-576	235	26	.	.	PUNCT
issue-576	236	1	state	state	NOUN
issue-576	236	2	financial	financial	ADJ
issue-576	236	3	control	control	NOUN
issue-576	236	4	in	in	ADP
issue-576	236	5	ukraine	ukraine	NOUN
issue-576	236	6	:	:	PUNCT
issue-576	236	7	current	current	ADJ
issue-576	236	8	conditions	condition	NOUN
issue-576	236	9	,	,	PUNCT
issue-576	236	10	problems	problem	NOUN
issue-576	236	11	and	and	CCONJ
issue-576	236	12	ways	way	NOUN
issue-576	236	13	of	of	ADP
issue-576	236	14	improvement	improvement	NOUN
issue-576	236	15	,	,	PUNCT
issue-576	236	16	in	in	ADP
issue-576	236	17	european	european	ADJ
issue-576	236	18	science	science	PROPN
issue-576	236	19	and	and	CCONJ
issue-576	236	20	technology	technology	NOUN
issue-576	236	21	proceeding	proceeding	NOUN
issue-576	236	22	of	of	ADP
issue-576	236	23	the	the	DET
issue-576	236	24	ii	ii	PROPN
issue-576	236	25	international	international	ADJ
issue-576	236	26	research	research	NOUN
issue-576	236	27	and	and	CCONJ
issue-576	236	28	practice	practice	NOUN
issue-576	236	29	conference	conference	NOUN
issue-576	236	30	in	in	ADP
issue-576	236	31	wiesbaden	wiesbaden	PROPN
issue-576	236	32	,	,	PUNCT
issue-576	236	33	germany	germany	PROPN
issue-576	236	34	,	,	PUNCT
issue-576	236	35	9	9	NUM
issue-576	236	36	-	-	SYM
issue-576	236	37	10	10	NUM
issue-576	236	38	may	may	NOUN
issue-576	236	39	,	,	PUNCT
issue-576	236	40	2012	2012	NUM
issue-576	236	41	,	,	PUNCT
issue-576	236	42	vol	vol	NOUN
issue-576	236	43	.	.	PUNCT
issue-576	237	1	i	i	PRON
issue-576	237	2	,	,	PUNCT
issue-576	237	3	publishing	publish	VERB
issue-576	237	4	office	office	NOUN
issue-576	237	5	“	"	PUNCT
issue-576	237	6	bildungszentrum	bildungszentrum	PROPN
issue-576	237	7	rodnik	rodnik	PROPN
issue-576	237	8	e.	e.	PROPN
issue-576	237	9	v.	v.	PROPN
issue-576	237	10	”	"	PUNCT
issue-576	237	11	,	,	PUNCT
issue-576	238	1	wiesbaden	wiesbaden	PROPN
issue-576	238	2	.	.	PUNCT
issue-576	238	3	bardash	bardash	PROPN
issue-576	238	4	,	,	PUNCT
issue-576	238	5	s.	s.	PROPN
issue-576	238	6	v.	v.	PROPN
issue-576	238	7	(	(	PUNCT
issue-576	238	8	2010	2010	NUM
issue-576	238	9	)	)	PUNCT
issue-576	238	10	.	.	PUNCT
issue-576	239	1	economic	economic	ADJ
issue-576	239	2	control	control	NOUN
issue-576	239	3	in	in	ADP
issue-576	239	4	ukraine	ukraine	NOUN
issue-576	239	5	:	:	PUNCT
issue-576	239	6	systematic	systematic	ADJ
issue-576	239	7	approach	approach	NOUN
issue-576	239	8	,	,	PUNCT
issue-576	239	9	kyiv	kyiv	PROPN
issue-576	239	10	national	national	PROPN
issue-576	239	11	university	university	PROPN
issue-576	239	12	of	of	ADP
issue-576	239	13	trade	trade	NOUN
issue-576	239	14	and	and	CCONJ
issue-576	239	15	economics	economic	NOUN
issue-576	239	16	,	,	PUNCT
issue-576	239	17	kyiv	kyiv	PROPN
issue-576	239	18	.	.	PUNCT
issue-576	239	19	barzelay	barzelay	PROPN
issue-576	239	20	,	,	PUNCT
issue-576	239	21	m.	m.	NOUN
issue-576	239	22	(	(	PUNCT
issue-576	239	23	1997	1997	NUM
issue-576	239	24	)	)	PUNCT
issue-576	239	25	.	.	PUNCT
issue-576	240	1	central	central	ADJ
issue-576	240	2	audit	audit	NOUN
issue-576	240	3	institutions	institution	NOUN
issue-576	240	4	and	and	CCONJ
issue-576	240	5	performance	performance	NOUN
issue-576	240	6	auditing	auditing	NOUN
issue-576	240	7	:	:	PUNCT
issue-576	240	8	a	a	DET
issue-576	240	9	comparative	comparative	ADJ
issue-576	240	10	analysis	analysis	NOUN
issue-576	240	11	of	of	ADP
issue-576	240	12	organisational	organisational	ADJ
issue-576	240	13	strategies	strategy	NOUN
issue-576	240	14	in	in	ADP
issue-576	240	15	the	the	DET
issue-576	240	16	oecd	oecd	PROPN
issue-576	240	17	.	.	PUNCT
issue-576	240	18	governance	governance	NOUN
issue-576	240	19	,	,	PUNCT
issue-576	240	20	10(3	10(3	NUM
issue-576	240	21	)	)	PUNCT
issue-576	240	22	,	,	PUNCT
issue-576	240	23	235	235	NUM
issue-576	240	24	-	-	SYM
issue-576	240	25	260	260	NUM
issue-576	240	26	.	.	PUNCT
issue-576	241	1	bowerman	bowerman	PROPN
issue-576	241	2	,	,	PUNCT
issue-576	241	3	m.	m.	PROPN
issue-576	241	4	,	,	PUNCT
issue-576	241	5	humphrey	humphrey	PROPN
issue-576	241	6	,	,	PUNCT
issue-576	241	7	c.	c.	PROPN
issue-576	241	8	and	and	CCONJ
issue-576	241	9	owen	owen	PROPN
issue-576	241	10	,	,	PUNCT
issue-576	241	11	d.	d.	PROPN
issue-576	241	12	(	(	PUNCT
issue-576	241	13	2003	2003	NUM
issue-576	241	14	)	)	PUNCT
issue-576	241	15	.	.	PUNCT
issue-576	242	1	struggling	struggle	VERB
issue-576	242	2	for	for	ADP
issue-576	242	3	supremacy	supremacy	NOUN
issue-576	242	4	:	:	PUNCT
issue-576	242	5	the	the	DET
issue-576	242	6	case	case	NOUN
issue-576	242	7	of	of	ADP
issue-576	242	8	uk	uk	PROPN
issue-576	242	9	public	public	ADJ
issue-576	242	10	audit	audit	NOUN
issue-576	242	11	institutions	institution	NOUN
issue-576	242	12	,	,	PUNCT
issue-576	242	13	critical	critical	ADJ
issue-576	242	14	perspectives	perspective	NOUN
issue-576	242	15	on	on	ADP
issue-576	242	16	accounting	accounting	NOUN
issue-576	242	17	,	,	PUNCT
issue-576	242	18	14(1	14(1	NUM
issue-576	242	19	-	-	SYM
issue-576	242	20	2	2	NUM
issue-576	242	21	)	)	PUNCT
issue-576	242	22	,	,	PUNCT
issue-576	242	23	1	1	NUM
issue-576	242	24	-	-	SYM
issue-576	242	25	22	22	NUM
issue-576	242	26	.	.	PUNCT
issue-576	243	1	bulgarian	bulgarian	ADJ
issue-576	243	2	national	national	ADJ
issue-576	243	3	audit	audit	PROPN
issue-576	243	4	office	office	NOUN
issue-576	243	5	(	(	PUNCT
issue-576	243	6	2017	2017	NUM
issue-576	243	7	)	)	PUNCT
issue-576	243	8	.	.	PUNCT
issue-576	244	1	types	type	NOUN
issue-576	244	2	of	of	ADP
issue-576	244	3	audits	audits	NOUN
issue-576	244	4	.	.	PUNCT
issue-576	245	1	retrieved	retrieve	VERB
issue-576	245	2	from	from	ADP
issue-576	245	3	:	:	PUNCT
issue-576	245	4	http://www.bulnao.government.bg/en/	http://www.bulnao.government.bg/en/	NOUN
issue-576	245	5	articles	article	NOUN
issue-576	245	6	/	/	SYM
issue-576	245	7	types	type	NOUN
issue-576	245	8	-	-	PUNCT
issue-576	245	9	of	of	ADP
issue-576	245	10	-	-	PUNCT
issue-576	245	11	audits-923	audits-923	NOUN
issue-576	245	12	(	(	PUNCT
issue-576	245	13	accessed	access	VERB
issue-576	245	14	4	4	NUM
issue-576	245	15	june	june	PROPN
issue-576	245	16	2017	2017	NUM
issue-576	245	17	)	)	PUNCT
issue-576	246	1	bundes	bunde	VERB
issue-576	246	2	rechnungshof	rechnungshof	ADJ
issue-576	246	3	(	(	PUNCT
issue-576	246	4	2016	2016	NUM
issue-576	246	5	)	)	PUNCT
issue-576	246	6	.	.	PUNCT
issue-576	247	1	regularity	regularity	NOUN
issue-576	247	2	,	,	PUNCT
issue-576	247	3	compliance	compliance	NOUN
issue-576	247	4	and	and	CCONJ
issue-576	247	5	performance	performance	NOUN
issue-576	247	6	auditing	auditing	NOUN
issue-576	247	7	.	.	PUNCT
issue-576	248	1	retrieved	retrieve	VERB
issue-576	248	2	from	from	ADP
issue-576	248	3	:	:	PUNCT
issue-576	248	4	http://www.bundesrechnungshof.de/en/bundesrechnungshof/pruefungsverfahren/pruefungsmassstaebe-sindordnungsmaessigkeit-und-wirtschaftlichkeit	http://www.bundesrechnungshof.de/en/bundesrechnungshof/pruefungsverfahren/pruefungsmassstaebe-sindordnungsmaessigkeit-und-wirtschaftlichkeit	PROPN
issue-576	248	5	(	(	PUNCT
issue-576	248	6	accessed	access	VERB
issue-576	248	7	3	3	NUM
issue-576	248	8	june	june	PROPN
issue-576	248	9	2017	2017	NUM
issue-576	248	10	)	)	PUNCT
issue-576	248	11	chartered	chartered	PROPN
issue-576	248	12	institute	institute	PROPN
issue-576	248	13	of	of	ADP
issue-576	248	14	public	public	ADJ
issue-576	248	15	finance	finance	NOUN
issue-576	248	16	and	and	CCONJ
issue-576	248	17	accountancy	accountancy	NOUN
issue-576	248	18	(	(	PUNCT
issue-576	248	19	cipfa	cipfa	NOUN
issue-576	248	20	)	)	PUNCT
issue-576	248	21	(	(	PUNCT
issue-576	248	22	2014	2014	NUM
issue-576	248	23	)	)	PUNCT
issue-576	248	24	.	.	PUNCT
issue-576	249	1	international	international	ADJ
issue-576	249	2	framework	framework	NOUN
issue-576	249	3	:	:	PUNCT
issue-576	249	4	good	good	ADJ
issue-576	249	5	governance	governance	NOUN
issue-576	249	6	in	in	ADP
issue-576	249	7	the	the	DET
issue-576	249	8	public	public	ADJ
issue-576	249	9	sector	sector	NOUN
issue-576	249	10	.	.	PUNCT
issue-576	250	1	retrieved	retrieve	VERB
issue-576	250	2	from	from	ADP
issue-576	250	3	:	:	PUNCT
issue-576	250	4	http://www.cipfa.org/policy-and-guidance/standards/	http://www.cipfa.org/policy-and-guidance/standards/	X
issue-576	250	5	international	international	ADJ
issue-576	250	6	-	-	PUNCT
issue-576	250	7	framework	framework	NOUN
issue-576	250	8	-	-	PUNCT
issue-576	250	9	good	good	ADJ
issue-576	250	10	-	-	PUNCT
issue-576	250	11	governance	governance	NOUN
issue-576	250	12	-	-	PUNCT
issue-576	250	13	in	in	ADP
issue-576	250	14	-	-	PUNCT
issue-576	250	15	the	the	DET
issue-576	250	16	-	-	PUNCT
issue-576	250	17	public	public	ADJ
issue-576	250	18	-	-	PUNCT
issue-576	250	19	sector	sector	NOUN
issue-576	250	20	(	(	PUNCT
issue-576	250	21	accessed	access	VERB
issue-576	250	22	3	3	NUM
issue-576	250	23	june	june	PROPN
issue-576	250	24	2017	2017	NUM
issue-576	250	25	)	)	PUNCT
issue-576	250	26	committee	committee	NOUN
issue-576	250	27	of	of	ADP
issue-576	250	28	sponsoring	sponsor	VERB
issue-576	250	29	organizations	organization	NOUN
issue-576	250	30	of	of	ADP
issue-576	250	31	the	the	DET
issue-576	250	32	treadway	treadway	PROPN
issue-576	250	33	commission	commission	PROPN
issue-576	250	34	(	(	PUNCT
issue-576	250	35	coso	coso	NOUN
issue-576	250	36	)	)	PUNCT
issue-576	250	37	(	(	PUNCT
issue-576	250	38	2013	2013	NUM
issue-576	250	39	)	)	PUNCT
issue-576	250	40	.	.	PUNCT
issue-576	251	1	the	the	DET
issue-576	251	2	2013	2013	NUM
issue-576	251	3	coso	coso	NOUN
issue-576	251	4	framework	framework	PROPN
issue-576	251	5	&	&	CCONJ
issue-576	251	6	sox	sox	PROPN
issue-576	251	7	compliance	compliance	NOUN
issue-576	251	8	:	:	PUNCT
issue-576	251	9	one	one	NUM
issue-576	251	10	approach	approach	NOUN
issue-576	251	11	to	to	ADP
issue-576	251	12	an	an	DET
issue-576	251	13	effective	effective	ADJ
issue-576	251	14	transition	transition	NOUN
issue-576	251	15	.	.	PUNCT
issue-576	252	1	retrieved	retrieve	VERB
issue-576	252	2	from	from	ADP
issue-576	252	3	:	:	PUNCT
issue-576	252	4	https://www.coso.org/	https://www.coso.org/	NOUN
issue-576	252	5	pages	page	NOUN
issue-576	252	6	/	/	SYM
issue-576	252	7	guidance.aspx	guidance.aspx	NOUN
issue-576	252	8	(	(	PUNCT
issue-576	252	9	accessed	access	VERB
issue-576	252	10	4	4	NUM
issue-576	252	11	june	june	PROPN
issue-576	252	12	2017	2017	NUM
issue-576	252	13	)	)	PUNCT
issue-576	252	14	baltic	baltic	ADJ
issue-576	252	15	journal	journal	NOUN
issue-576	252	16	of	of	ADP
issue-576	252	17	economic	economic	ADJ
issue-576	252	18	studies	study	NOUN
issue-576	252	19	330	330	NUM
issue-576	252	20	vol	vol	NOUN
issue-576	252	21	.	.	PUNCT
issue-576	253	1	4	4	NUM
issue-576	253	2	,	,	PUNCT
issue-576	253	3	no	no	INTJ
issue-576	253	4	.	.	NOUN
issue-576	253	5	5	5	NUM
issue-576	253	6	,	,	PUNCT
issue-576	253	7	2018	2018	NUM
issue-576	253	8	dye	dye	NOUN
issue-576	253	9	,	,	PUNCT
issue-576	253	10	k.	k.	PROPN
issue-576	253	11	m.	m.	PROPN
issue-576	253	12	,	,	PUNCT
issue-576	253	13	stapenhurst	stapenhurst	PROPN
issue-576	253	14	,	,	PUNCT
issue-576	253	15	r.	r.	PROPN
issue-576	253	16	(	(	PUNCT
issue-576	253	17	1998	1998	NUM
issue-576	253	18	)	)	PUNCT
issue-576	253	19	.	.	PUNCT
issue-576	254	1	pillars	pillar	NOUN
issue-576	254	2	of	of	ADP
issue-576	254	3	integrity	integrity	NOUN
issue-576	254	4	:	:	PUNCT
issue-576	254	5	the	the	DET
issue-576	254	6	importance	importance	NOUN
issue-576	254	7	of	of	ADP
issue-576	254	8	supreme	supreme	ADJ
issue-576	254	9	audit	audit	NOUN
issue-576	254	10	institutions	institution	NOUN
issue-576	254	11	in	in	ADP
issue-576	254	12	curbing	curb	VERB
issue-576	254	13	corruption	corruption	NOUN
issue-576	254	14	.	.	PUNCT
issue-576	255	1	the	the	DET
issue-576	255	2	economic	economic	PROPN
issue-576	255	3	development	development	PROPN
issue-576	255	4	institute	institute	PROPN
issue-576	255	5	of	of	ADP
issue-576	255	6	the	the	DET
issue-576	255	7	world	world	PROPN
issue-576	255	8	bank	bank	PROPN
issue-576	255	9	,	,	PUNCT
issue-576	255	10	washington	washington	PROPN
issue-576	255	11	.	.	PUNCT
issue-576	256	1	dykan	dykan	PROPN
issue-576	256	2	,	,	PUNCT
issue-576	256	3	l.	l.	PROPN
issue-576	256	4	v.	v.	PROPN
issue-576	256	5	(	(	PUNCT
issue-576	256	6	2011	2011	NUM
issue-576	256	7	)	)	PUNCT
issue-576	256	8	.	.	PUNCT
issue-576	257	1	state	state	NOUN
issue-576	257	2	audit	audit	NOUN
issue-576	257	3	,	,	PUNCT
issue-576	257	4	knowledge	knowledge	NOUN
issue-576	257	5	,	,	PUNCT
issue-576	257	6	kyiv	kyiv	PROPN
issue-576	257	7	.	.	PUNCT
issue-576	257	8	funnell	funnell	PROPN
issue-576	257	9	,	,	PUNCT
issue-576	257	10	w.	w.	PROPN
issue-576	257	11	(	(	PUNCT
issue-576	257	12	1994	1994	NUM
issue-576	257	13	)	)	PUNCT
issue-576	257	14	.	.	PUNCT
issue-576	258	1	independence	independence	NOUN
issue-576	258	2	and	and	CCONJ
issue-576	258	3	the	the	DET
issue-576	258	4	state	state	NOUN
issue-576	258	5	auditor	auditor	NOUN
issue-576	258	6	in	in	ADP
issue-576	258	7	britain	britain	PROPN
issue-576	258	8	:	:	PUNCT
issue-576	258	9	a	a	DET
issue-576	258	10	constitutional	constitutional	ADJ
issue-576	258	11	keystone	keystone	NOUN
issue-576	258	12	or	or	CCONJ
issue-576	258	13	a	a	DET
issue-576	258	14	case	case	NOUN
issue-576	258	15	of	of	ADP
issue-576	258	16	reified	reified	ADJ
issue-576	258	17	imagery	imagery	NOUN
issue-576	258	18	?	?	PUNCT
issue-576	259	1	abacus	abacus	PROPN
issue-576	259	2	,	,	PUNCT
issue-576	259	3	30(2	30(2	NUM
issue-576	259	4	)	)	PUNCT
issue-576	259	5	,	,	PUNCT
issue-576	259	6	175	175	NUM
issue-576	259	7	-	-	SYM
issue-576	259	8	194	194	NUM
issue-576	259	9	.	.	PUNCT
issue-576	260	1	gomes	gome	NOUN
issue-576	260	2	,	,	PUNCT
issue-576	260	3	m.	m.	PROPN
issue-576	260	4	b.	b.	PROPN
issue-576	260	5	(	(	PUNCT
issue-576	260	6	2001	2001	NUM
issue-576	260	7	)	)	PUNCT
issue-576	260	8	.	.	PUNCT
issue-576	261	1	performance	performance	NOUN
issue-576	261	2	audit	audit	NOUN
issue-576	261	3	argument	argument	NOUN
issue-576	261	4	:	:	PUNCT
issue-576	261	5	a	a	DET
issue-576	261	6	public	public	ADJ
issue-576	261	7	management	management	NOUN
issue-576	261	8	policy	policy	NOUN
issue-576	261	9	analysis	analysis	NOUN
issue-576	261	10	about	about	ADP
issue-576	261	11	supreme	supreme	ADJ
issue-576	261	12	audit	audit	NOUN
issue-576	261	13	institutions	institution	NOUN
issue-576	261	14	role	role	NOUN
issue-576	261	15	.	.	PUNCT
issue-576	262	1	xv	xv	PROPN
issue-576	262	2	concurso	concurso	PROPN
issue-576	262	3	de	de	PROPN
issue-576	262	4	ensayos	ensayos	PROPN
issue-576	262	5	del	del	PROPN
issue-576	262	6	clad	clothe	VERB
issue-576	262	7	“	"	PUNCT
issue-576	262	8	control	control	NOUN
issue-576	262	9	y	y	PROPN
issue-576	262	10	evaluacion	evaluacion	PROPN
issue-576	262	11	del	del	PROPN
issue-576	262	12	desempeno	desempeno	PROPN
issue-576	262	13	gubernamental	gubernamental	NOUN
issue-576	262	14	”	"	PUNCT
issue-576	262	15	.	.	PUNCT
issue-576	263	1	caracas	caracas	PROPN
issue-576	263	2	.	.	PUNCT
issue-576	264	1	hood	hood	PROPN
issue-576	264	2	,	,	PUNCT
issue-576	264	3	c.	c.	PROPN
issue-576	264	4	(	(	PUNCT
issue-576	264	5	1995	1995	NUM
issue-576	264	6	)	)	PUNCT
issue-576	264	7	.	.	PUNCT
issue-576	265	1	the	the	DET
issue-576	265	2	'	'	PUNCT
issue-576	265	3	new	new	ADJ
issue-576	265	4	public	public	ADJ
issue-576	265	5	management	management	NOUN
issue-576	265	6	'	'	PUNCT
issue-576	265	7	in	in	ADP
issue-576	265	8	the	the	DET
issue-576	265	9	1980s	1980	NOUN
issue-576	265	10	:	:	PUNCT
issue-576	265	11	variations	variation	NOUN
issue-576	265	12	on	on	ADP
issue-576	265	13	a	a	DET
issue-576	265	14	theme	theme	NOUN
issue-576	265	15	.	.	PUNCT
issue-576	266	1	accounting	accounting	NOUN
issue-576	266	2	,	,	PUNCT
issue-576	266	3	organizations	organization	NOUN
issue-576	266	4	and	and	CCONJ
issue-576	266	5	society	society	NOUN
issue-576	266	6	,	,	PUNCT
issue-576	266	7	20(2	20(2	NUM
issue-576	266	8	-	-	SYM
issue-576	266	9	3	3	NUM
issue-576	266	10	)	)	PUNCT
issue-576	266	11	,	,	PUNCT
issue-576	266	12	93	93	NUM
issue-576	266	13	-	-	SYM
issue-576	266	14	109	109	NUM
issue-576	266	15	.	.	PUNCT
issue-576	267	1	hua‐wei	hua‐wei	PROPN
issue-576	267	2	,	,	PUNCT
issue-576	267	3	h.	h.	PROPN
issue-576	267	4	(	(	PUNCT
issue-576	267	5	2009	2009	NUM
issue-576	267	6	)	)	PUNCT
issue-576	267	7	.	.	PUNCT
issue-576	268	1	sarbanes‐oxley	sarbanes‐oxley	PROPN
issue-576	268	2	section	section	NOUN
issue-576	268	3	404	404	NUM
issue-576	268	4	compliance	compliance	NOUN
issue-576	268	5	:	:	PUNCT
issue-576	268	6	recent	recent	ADJ
issue-576	268	7	changes	change	NOUN
issue-576	268	8	in	in	ADP
issue-576	268	9	us‐traded	us‐trade	VERB
issue-576	268	10	foreign	foreign	ADJ
issue-576	268	11	firms	firm	NOUN
issue-576	268	12	'	'	PART
issue-576	268	13	internal	internal	ADJ
issue-576	268	14	control	control	NOUN
issue-576	268	15	reporting	reporting	NOUN
issue-576	268	16	.	.	PUNCT
issue-576	269	1	managerial	managerial	ADJ
issue-576	269	2	auditing	auditing	NOUN
issue-576	269	3	journal	journal	NOUN
issue-576	269	4	,	,	PUNCT
issue-576	269	5	24(6	24(6	NUM
issue-576	269	6	)	)	PUNCT
issue-576	269	7	,	,	PUNCT
issue-576	269	8	584	584	NUM
issue-576	269	9	-	-	SYM
issue-576	269	10	598	598	NUM
issue-576	269	11	.	.	PUNCT
issue-576	270	1	international	international	ADJ
issue-576	270	2	organization	organization	NOUN
issue-576	270	3	of	of	ADP
issue-576	270	4	supreme	supreme	PROPN
issue-576	270	5	audit	audit	PROPN
issue-576	270	6	institutions	institution	NOUN
issue-576	270	7	(	(	PUNCT
issue-576	270	8	intosai	intosai	PROPN
issue-576	270	9	)	)	PUNCT
issue-576	270	10	(	(	PUNCT
issue-576	270	11	2016	2016	NUM
issue-576	270	12	)	)	PUNCT
issue-576	270	13	.	.	PUNCT
issue-576	271	1	the	the	DET
issue-576	271	2	abu	abu	PROPN
issue-576	271	3	dhabi	dhabi	PROPN
issue-576	271	4	declaration	declaration	PROPN
issue-576	271	5	.	.	PUNCT
issue-576	271	6	retrieved	retrieve	VERB
issue-576	271	7	from	from	ADP
issue-576	271	8	:	:	PUNCT
issue-576	271	9	http://www.intosai.org/fileadmin/downloads/downloads/5_events/congresses/en_abudhabi	http://www.intosai.org/fileadmin/downloads/downloads/5_events/congresses/en_abudhabi	ADP
issue-576	271	10	declaration.pdf	declaration.pdf	X
issue-576	271	11	(	(	PUNCT
issue-576	271	12	accessed	access	VERB
issue-576	271	13	4	4	NUM
issue-576	271	14	june	june	PROPN
issue-576	271	15	2017	2017	NUM
issue-576	271	16	)	)	PUNCT
issue-576	271	17	international	international	ADJ
issue-576	271	18	standards	standard	NOUN
issue-576	271	19	of	of	ADP
issue-576	271	20	supreme	supreme	ADJ
issue-576	271	21	audit	audit	NOUN
issue-576	271	22	institutions	institution	NOUN
issue-576	271	23	(	(	PUNCT
issue-576	271	24	issai	issai	PROPN
issue-576	271	25	)	)	PUNCT
issue-576	271	26	(	(	PUNCT
issue-576	271	27	2016	2016	NUM
issue-576	271	28	)	)	PUNCT
issue-576	271	29	.	.	PUNCT
issue-576	272	1	issai	issai	PROPN
issue-576	272	2	framework	framework	NOUN
issue-576	272	3	.	.	PUNCT
issue-576	273	1	retrieved	retrieve	VERB
issue-576	273	2	from	from	ADP
issue-576	273	3	:	:	PUNCT
issue-576	273	4	http://www.issai.org/en_us/site-issai	http://www.issai.org/en_us/site-issai	PROPN
issue-576	273	5	(	(	PUNCT
issue-576	273	6	accessed	access	VERB
issue-576	273	7	4	4	NUM
issue-576	273	8	june	june	PROPN
issue-576	273	9	2017	2017	NUM
issue-576	273	10	)	)	PUNCT
issue-576	273	11	jones	jones	PROPN
issue-576	273	12	,	,	PUNCT
issue-576	273	13	r.	r.	PROPN
issue-576	273	14	,	,	PUNCT
issue-576	273	15	pendlebury	pendlebury	NOUN
issue-576	273	16	,	,	PUNCT
issue-576	273	17	m.	m.	NOUN
issue-576	273	18	(	(	PUNCT
issue-576	273	19	2000	2000	NUM
issue-576	273	20	)	)	PUNCT
issue-576	273	21	.	.	PUNCT
issue-576	274	1	public	public	ADJ
issue-576	274	2	sector	sector	NOUN
issue-576	274	3	accounting	accounting	NOUN
issue-576	274	4	,	,	PUNCT
issue-576	274	5	5th	5th	ADJ
issue-576	274	6	ed	ed	NOUN
issue-576	274	7	.	.	PROPN
issue-576	274	8	,	,	PUNCT
issue-576	274	9	prentice	prentice	PROPN
issue-576	274	10	hall	hall	PROPN
issue-576	274	11	,	,	PUNCT
issue-576	274	12	london	london	PROPN
issue-576	274	13	.	.	PUNCT
issue-576	275	1	khmelkov	khmelkov	PROPN
issue-576	275	2	,	,	PUNCT
issue-576	275	3	v.	v.	PROPN
issue-576	275	4	andriy	andriy	PROPN
issue-576	275	5	(	(	PUNCT
issue-576	275	6	2016	2016	NUM
issue-576	275	7	)	)	PUNCT
issue-576	275	8	.	.	PUNCT
issue-576	276	1	audit	audit	PROPN
issue-576	276	2	chamber	chamber	PROPN
issue-576	276	3	of	of	ADP
issue-576	276	4	ukraine	ukraine	PROPN
issue-576	276	5	as	as	ADP
issue-576	276	6	an	an	DET
issue-576	276	7	agent	agent	NOUN
issue-576	276	8	within	within	ADP
issue-576	276	9	public	public	ADJ
issue-576	276	10	finance	finance	NOUN
issue-576	276	11	control	control	PROPN
issue-576	276	12	institute	institute	PROPN
issue-576	276	13	.	.	PUNCT
issue-576	277	1	actual	actual	ADJ
issue-576	277	2	problems	problem	NOUN
issue-576	277	3	of	of	ADP
issue-576	277	4	economics	economic	NOUN
issue-576	277	5	,	,	PUNCT
issue-576	277	6	5(179	5(179	NUM
issue-576	277	7	)	)	PUNCT
issue-576	277	8	,	,	PUNCT
issue-576	277	9	370	370	NUM
issue-576	277	10	-	-	SYM
issue-576	277	11	381	381	NUM
issue-576	277	12	.	.	PUNCT
issue-576	278	1	lenz	lenz	PROPN
issue-576	278	2	,	,	PUNCT
issue-576	278	3	r.	r.	PROPN
issue-576	278	4	,	,	PUNCT
issue-576	278	5	hahn	hahn	PROPN
issue-576	278	6	,	,	PUNCT
issue-576	278	7	u.	u.	PROPN
issue-576	278	8	(	(	PUNCT
issue-576	278	9	2015	2015	NUM
issue-576	278	10	)	)	PUNCT
issue-576	278	11	.	.	PUNCT
issue-576	279	1	a	a	DET
issue-576	279	2	synthesis	synthesis	NOUN
issue-576	279	3	of	of	ADP
issue-576	279	4	empirical	empirical	ADJ
issue-576	279	5	internal	internal	ADJ
issue-576	279	6	audit	audit	NOUN
issue-576	279	7	effectiveness	effectiveness	NOUN
issue-576	279	8	literature	literature	NOUN
issue-576	279	9	pointing	pointing	NOUN
issue-576	279	10	to	to	ADP
issue-576	279	11	new	new	ADJ
issue-576	279	12	research	research	NOUN
issue-576	279	13	opportunities	opportunity	NOUN
issue-576	279	14	.	.	PUNCT
issue-576	280	1	managerial	managerial	ADJ
issue-576	280	2	auditing	auditing	NOUN
issue-576	280	3	journal	journal	NOUN
issue-576	280	4	,	,	PUNCT
issue-576	280	5	30(1	30(1	NUM
issue-576	280	6	)	)	PUNCT
issue-576	280	7	,	,	PUNCT
issue-576	280	8	5	5	NUM
issue-576	280	9	-	-	SYM
issue-576	280	10	33	33	NUM
issue-576	280	11	.	.	PUNCT
issue-576	281	1	mayne	mayne	PROPN
issue-576	281	2	,	,	PUNCT
issue-576	281	3	john	john	PROPN
issue-576	281	4	(	(	PUNCT
issue-576	281	5	2006	2006	NUM
issue-576	281	6	)	)	PUNCT
issue-576	281	7	.	.	PUNCT
issue-576	282	1	audit	audit	NOUN
issue-576	282	2	and	and	CCONJ
issue-576	282	3	evaluation	evaluation	NOUN
issue-576	282	4	in	in	ADP
issue-576	282	5	public	public	ADJ
issue-576	282	6	management	management	NOUN
issue-576	282	7	:	:	PUNCT
issue-576	282	8	challenges	challenge	NOUN
issue-576	282	9	,	,	PUNCT
issue-576	282	10	reforms	reform	NOUN
issue-576	282	11	,	,	PUNCT
issue-576	282	12	and	and	CCONJ
issue-576	282	13	different	different	ADJ
issue-576	282	14	roles	role	NOUN
issue-576	282	15	.	.	PUNCT
issue-576	283	1	canadian	canadian	ADJ
issue-576	283	2	journal	journal	PROPN
issue-576	283	3	of	of	ADP
issue-576	283	4	program	program	NOUN
issue-576	283	5	evaluation	evaluation	NOUN
issue-576	283	6	,	,	PUNCT
issue-576	283	7	21(1	21(1	NUM
issue-576	283	8	)	)	PUNCT
issue-576	283	9	,	,	PUNCT
issue-576	283	10	11	11	NUM
issue-576	283	11	-	-	SYM
issue-576	283	12	45	45	NUM
issue-576	283	13	.	.	PUNCT
issue-576	284	1	ministry	ministry	PROPN
issue-576	284	2	of	of	ADP
issue-576	284	3	finance	finance	PROPN
issue-576	284	4	of	of	ADP
issue-576	284	5	ukraine	ukraine	NOUN
issue-576	284	6	(	(	PUNCT
issue-576	284	7	mfu	mfu	NOUN
issue-576	284	8	)	)	PUNCT
issue-576	284	9	(	(	PUNCT
issue-576	284	10	2011	2011	NUM
issue-576	284	11	)	)	PUNCT
issue-576	284	12	.	.	PUNCT
issue-576	285	1	internal	internal	ADJ
issue-576	285	2	audit	audit	NOUN
issue-576	285	3	standards	standard	NOUN
issue-576	285	4	.	.	PUNCT
issue-576	286	1	retrieved	retrieve	VERB
issue-576	286	2	from	from	ADP
issue-576	286	3	:	:	PUNCT
issue-576	286	4	http://zakon2.rada.gov.ua/	http://zakon2.rada.gov.ua/	PROPN
issue-576	286	5	laws	law	NOUN
issue-576	286	6	/	/	SYM
issue-576	286	7	show	show	NOUN
issue-576	286	8	/	/	SYM
issue-576	286	9	z1219	z1219	NOUN
issue-576	286	10	-	-	SYM
issue-576	286	11	11	11	NUM
issue-576	286	12	(	(	PUNCT
issue-576	286	13	accessed	access	VERB
issue-576	286	14	3	3	NUM
issue-576	286	15	june	june	PROPN
issue-576	286	16	2017	2017	NUM
issue-576	286	17	)	)	PUNCT
issue-576	287	1	mintzberg	mintzberg	PROPN
issue-576	287	2	,	,	PUNCT
issue-576	287	3	h.	h.	PROPN
issue-576	287	4	(	(	PUNCT
issue-576	287	5	1980	1980	NUM
issue-576	287	6	)	)	PUNCT
issue-576	287	7	.	.	PUNCT
issue-576	288	1	structure	structure	NOUN
issue-576	288	2	in	in	ADP
issue-576	288	3	5	5	NUM
issue-576	288	4	’s	’s	PART
issue-576	288	5	:	:	PUNCT
issue-576	288	6	a	a	DET
issue-576	288	7	synthesis	synthesis	NOUN
issue-576	288	8	of	of	ADP
issue-576	288	9	the	the	DET
issue-576	288	10	research	research	NOUN
issue-576	288	11	on	on	ADP
issue-576	288	12	organization	organization	NOUN
issue-576	288	13	design	design	NOUN
issue-576	288	14	.	.	PUNCT
issue-576	289	1	management	management	NOUN
issue-576	289	2	science	science	PROPN
issue-576	289	3	,	,	PUNCT
issue-576	289	4	26(3	26(3	NUM
issue-576	289	5	)	)	PUNCT
issue-576	289	6	,	,	PUNCT
issue-576	289	7	322	322	NUM
issue-576	289	8	-	-	SYM
issue-576	289	9	341	341	NUM
issue-576	289	10	.	.	PUNCT
issue-576	290	1	mnich	mnich	PROPN
issue-576	290	2	,	,	PUNCT
issue-576	290	3	e.	e.	PROPN
issue-576	290	4	v.	v.	PROPN
issue-576	290	5	,	,	PUNCT
issue-576	290	6	bardash	bardash	NOUN
issue-576	290	7	,	,	PUNCT
issue-576	290	8	s.	s.	PROPN
issue-576	290	9	v.	v.	PROPN
issue-576	290	10	,	,	PUNCT
issue-576	290	11	nazarova	nazarova	PROPN
issue-576	290	12	,	,	PUNCT
issue-576	290	13	k.	k.	PROPN
issue-576	291	1	o.	o.	PROPN
issue-576	291	2	(	(	PUNCT
issue-576	291	3	2015	2015	NUM
issue-576	291	4	)	)	PUNCT
issue-576	291	5	.	.	PUNCT
issue-576	292	1	financial	financial	ADJ
issue-576	292	2	audit	audit	NOUN
issue-576	292	3	:	:	PUNCT
issue-576	292	4	information	information	NOUN
issue-576	292	5	and	and	CCONJ
issue-576	292	6	analytical	analytical	ADJ
issue-576	292	7	support	support	NOUN
issue-576	292	8	.	.	PUNCT
issue-576	293	1	kyiv	kyiv	PROPN
issue-576	293	2	national	national	PROPN
issue-576	293	3	university	university	PROPN
issue-576	293	4	of	of	ADP
issue-576	293	5	trade	trade	NOUN
issue-576	293	6	and	and	CCONJ
issue-576	293	7	economics	economic	NOUN
issue-576	293	8	,	,	PUNCT
issue-576	293	9	kyiv	kyiv	PROPN
issue-576	293	10	.	.	PUNCT
issue-576	294	1	national	national	ADJ
issue-576	294	2	audit	audit	PROPN
issue-576	294	3	office	office	NOUN
issue-576	294	4	of	of	ADP
issue-576	294	5	estonia	estonia	PROPN
issue-576	294	6	(	(	PUNCT
issue-576	294	7	2014	2014	NUM
issue-576	294	8	)	)	PUNCT
issue-576	294	9	.	.	PUNCT
issue-576	295	1	strategy	strategy	NOUN
issue-576	295	2	of	of	ADP
issue-576	295	3	the	the	DET
issue-576	295	4	national	national	ADJ
issue-576	295	5	audit	audit	PROPN
issue-576	295	6	office	office	NOUN
issue-576	295	7	2014	2014	NUM
issue-576	295	8	-	-	SYM
issue-576	295	9	2020	2020	NUM
issue-576	295	10	.	.	PUNCT
issue-576	296	1	retrieved	retrieve	VERB
issue-576	296	2	from	from	ADP
issue-576	296	3	:	:	PUNCT
issue-576	296	4	http://www.riigikontroll.ee/	http://www.riigikontroll.ee/	PROPN
issue-576	296	5	(	(	PUNCT
issue-576	296	6	accessed	access	VERB
issue-576	296	7	3	3	NUM
issue-576	296	8	june	june	PROPN
issue-576	296	9	2017	2017	NUM
issue-576	296	10	)	)	PUNCT
issue-576	296	11	national	national	ADJ
issue-576	296	12	audit	audit	NOUN
issue-576	296	13	office	office	NOUN
issue-576	296	14	of	of	ADP
issue-576	296	15	finland	finland	PROPN
issue-576	296	16	(	(	PUNCT
issue-576	296	17	2016	2016	NUM
issue-576	296	18	)	)	PUNCT
issue-576	296	19	.	.	PUNCT
issue-576	297	1	compliance	compliance	NOUN
issue-576	297	2	audit	audit	NOUN
issue-576	297	3	.	.	PUNCT
issue-576	298	1	retrieved	retrieve	VERB
issue-576	298	2	from	from	ADP
issue-576	298	3	:	:	PUNCT
issue-576	298	4	https://www.vtv.fi/en/functions/	https://www.vtv.fi/en/functions/	SYM
issue-576	298	5	compliance_audit	compliance_audit	NOUN
issue-576	298	6	(	(	PUNCT
issue-576	298	7	accessed	access	VERB
issue-576	298	8	3	3	NUM
issue-576	298	9	june	june	PROPN
issue-576	298	10	2017	2017	NUM
issue-576	298	11	)	)	PUNCT
issue-576	298	12	national	national	ADJ
issue-576	298	13	audit	audit	NOUN
issue-576	298	14	office	office	NOUN
issue-576	298	15	of	of	ADP
issue-576	298	16	lithuania	lithuania	PROPN
issue-576	298	17	(	(	PUNCT
issue-576	298	18	2014	2014	NUM
issue-576	298	19	)	)	PUNCT
issue-576	298	20	.	.	PUNCT
issue-576	299	1	compliance	compliance	NOUN
issue-576	299	2	audit	audit	NOUN
issue-576	299	3	:	:	PUNCT
issue-576	299	4	use	use	NOUN
issue-576	299	5	of	of	ADP
issue-576	299	6	the	the	DET
issue-576	299	7	compliance	compliance	NOUN
issue-576	299	8	audit	audit	NOUN
issue-576	299	9	guidelines	guideline	NOUN
issue-576	299	10	(	(	PUNCT
issue-576	299	11	issai	issai	VERB
issue-576	299	12	400	400	NUM
issue-576	299	13	and	and	CCONJ
issue-576	299	14	4000	4000	NUM
issue-576	299	15	-	-	SYM
issue-576	299	16	4999	4999	NUM
issue-576	299	17	)	)	PUNCT
issue-576	299	18	and	and	CCONJ
issue-576	299	19	best	good	ADJ
issue-576	299	20	practice	practice	NOUN
issue-576	299	21	.	.	PUNCT
issue-576	300	1	retrieved	retrieve	VERB
issue-576	300	2	from	from	ADP
issue-576	300	3	:	:	PUNCT
issue-576	300	4	http://www.vkontrole.lt/caseminar2014/	http://www.vkontrole.lt/caseminar2014/	PROPN
issue-576	300	5	introduction.shtml	introduction.shtml	PROPN
issue-576	300	6	(	(	PUNCT
issue-576	300	7	accessed	access	VERB
issue-576	300	8	3	3	NUM
issue-576	300	9	june	june	PROPN
issue-576	300	10	2017	2017	NUM
issue-576	300	11	)	)	PUNCT
issue-576	300	12	nevidomyi	nevidomyi	PROPN
issue-576	300	13	,	,	PUNCT
issue-576	301	1	v.	v.	PROPN
issue-576	301	2	(	(	PUNCT
issue-576	301	3	2016	2016	NUM
issue-576	301	4	)	)	PUNCT
issue-576	301	5	.	.	PUNCT
issue-576	302	1	strengthening	strengthen	VERB
issue-576	302	2	the	the	DET
issue-576	302	3	institutional	institutional	ADJ
issue-576	302	4	capacity	capacity	NOUN
issue-576	302	5	of	of	ADP
issue-576	302	6	the	the	DET
issue-576	302	7	accounting	accounting	NOUN
issue-576	302	8	chamber	chamber	PROPN
issue-576	302	9	of	of	ADP
issue-576	302	10	ukraine	ukraine	PROPN
issue-576	302	11	as	as	ADP
issue-576	302	12	an	an	DET
issue-576	302	13	independent	independent	ADJ
issue-576	302	14	state	state	NOUN
issue-576	302	15	audit	audit	NOUN
issue-576	302	16	institution	institution	NOUN
issue-576	302	17	.	.	PUNCT
issue-576	303	1	the	the	DET
issue-576	303	2	journal	journal	PROPN
issue-576	303	3	finance	finance	NOUN
issue-576	303	4	of	of	ADP
issue-576	303	5	ukraine	ukraine	NOUN
issue-576	303	6	,	,	PUNCT
issue-576	303	7	1	1	NUM
issue-576	303	8	,	,	PUNCT
issue-576	303	9	116	116	NUM
issue-576	303	10	-	-	SYM
issue-576	303	11	125	125	NUM
issue-576	303	12	.	.	PUNCT
issue-576	304	1	o’regan	o’regan	PROPN
issue-576	304	2	,	,	PUNCT
issue-576	304	3	d.	d.	PROPN
issue-576	304	4	(	(	PUNCT
issue-576	304	5	2004	2004	NUM
issue-576	304	6	)	)	PUNCT
issue-576	304	7	.	.	PUNCT
issue-576	305	1	auditor	auditor	PROPN
issue-576	305	2	’s	’s	PART
issue-576	305	3	dictionary	dictionary	PROPN
issue-576	305	4	:	:	PUNCT
issue-576	305	5	terms	term	NOUN
issue-576	305	6	,	,	PUNCT
issue-576	305	7	concepts	concept	NOUN
issue-576	305	8	,	,	PUNCT
issue-576	305	9	processes	process	NOUN
issue-576	305	10	,	,	PUNCT
issue-576	305	11	and	and	CCONJ
issue-576	305	12	regulations	regulation	NOUN
issue-576	305	13	,	,	PUNCT
issue-576	305	14	john	john	PROPN
issue-576	305	15	wiley	wiley	PROPN
issue-576	305	16	&	&	CCONJ
issue-576	305	17	sons	sons	PROPN
issue-576	305	18	.	.	PUNCT
issue-576	306	1	inc	inc	PROPN
issue-576	306	2	.	.	PROPN
issue-576	306	3	,	,	PUNCT
issue-576	306	4	new	new	PROPN
issue-576	306	5	jersey	jersey	PROPN
issue-576	306	6	.	.	PUNCT
issue-576	307	1	othman	othman	PROPN
issue-576	307	2	,	,	PUNCT
issue-576	307	3	r.	r.	PROPN
issue-576	307	4	,	,	PUNCT
issue-576	307	5	nath	nath	PROPN
issue-576	307	6	n.	n.	PROPN
issue-576	307	7	,	,	PUNCT
issue-576	307	8	mahzan	mahzan	NOUN
issue-576	307	9	,	,	PUNCT
issue-576	307	10	n.	n.	PROPN
issue-576	307	11	(	(	PUNCT
issue-576	307	12	2013	2013	NUM
issue-576	307	13	)	)	PUNCT
issue-576	307	14	.	.	PUNCT
issue-576	308	1	public	public	ADJ
issue-576	308	2	sector	sector	NOUN
issue-576	308	3	audit	audit	NOUN
issue-576	308	4	:	:	PUNCT
issue-576	308	5	a	a	DET
issue-576	308	6	century	century	NOUN
issue-576	308	7	and	and	CCONJ
issue-576	308	8	beyondthe	beyondthe	DET
issue-576	308	9	case	case	NOUN
issue-576	308	10	of	of	ADP
issue-576	308	11	malaysia	malaysia	PROPN
issue-576	308	12	.	.	PUNCT
issue-576	309	1	nzica	nzica	PROPN
issue-576	309	2	.	.	PUNCT
issue-576	310	1	retrieved	retrieve	VERB
issue-576	310	2	from	from	ADP
issue-576	310	3	:	:	PUNCT
issue-576	310	4	http://repository.um.edu.my/33955/1/radiah%20othman%20public%20sector%20	http://repository.um.edu.my/33955/1/radiah%20othman%20public%20sector%20	PROPN
issue-576	310	5	audit%20a%20century%20and%20beyond%20final.pdf	audit%20a%20century%20and%20beyond%20final.pdf	PROPN
issue-576	310	6	(	(	PUNCT
issue-576	310	7	accessed	access	VERB
issue-576	310	8	3	3	NUM
issue-576	310	9	june	june	PROPN
issue-576	310	10	2017	2017	NUM
issue-576	310	11	)	)	PUNCT
issue-576	310	12	pearson	pearson	PROPN
issue-576	310	13	,	,	PUNCT
issue-576	310	14	d.	d.	PROPN
issue-576	310	15	(	(	PUNCT
issue-576	310	16	2014	2014	NUM
issue-576	310	17	)	)	PUNCT
issue-576	310	18	.	.	PUNCT
issue-576	311	1	significant	significant	ADJ
issue-576	311	2	reforms	reform	NOUN
issue-576	311	3	in	in	ADP
issue-576	311	4	public	public	ADJ
issue-576	311	5	sector	sector	NOUN
issue-576	311	6	audit	audit	NOUN
issue-576	311	7	–	–	PUNCT
issue-576	311	8	staying	stay	VERB
issue-576	311	9	relevant	relevant	ADJ
issue-576	311	10	in	in	ADP
issue-576	311	11	times	time	NOUN
issue-576	311	12	of	of	ADP
issue-576	311	13	change	change	NOUN
issue-576	311	14	and	and	CCONJ
issue-576	311	15	challenge	challenge	NOUN
issue-576	311	16	.	.	PUNCT
issue-576	312	1	journal	journal	NOUN
issue-576	312	2	of	of	ADP
issue-576	312	3	accounting	accounting	PROPN
issue-576	312	4	&	&	CCONJ
issue-576	312	5	organizational	organizational	ADJ
issue-576	312	6	change	change	NOUN
issue-576	312	7	,	,	PUNCT
issue-576	312	8	10(1	10(1	NUM
issue-576	312	9	)	)	PUNCT
issue-576	312	10	,	,	PUNCT
issue-576	312	11	150	150	NUM
issue-576	312	12	-	-	SYM
issue-576	312	13	161	161	NUM
issue-576	312	14	.	.	PUNCT
issue-576	313	1	pikhotskiy	pikhotskiy	NOUN
issue-576	313	2	,	,	PUNCT
issue-576	313	3	v.	v.	PROPN
issue-576	313	4	f.	f.	PROPN
issue-576	313	5	(	(	PUNCT
issue-576	313	6	2016	2016	NUM
issue-576	313	7	)	)	PUNCT
issue-576	313	8	.	.	PUNCT
issue-576	314	1	the	the	DET
issue-576	314	2	external	external	ADJ
issue-576	314	3	state	state	NOUN
issue-576	314	4	financial	financial	ADJ
issue-576	314	5	control	control	NOUN
issue-576	314	6	over	over	ADP
issue-576	314	7	the	the	DET
issue-576	314	8	activities	activity	NOUN
issue-576	314	9	of	of	ADP
issue-576	314	10	the	the	DET
issue-576	314	11	executive	executive	ADJ
issue-576	314	12	power	power	NOUN
issue-576	314	13	–	–	PUNCT
issue-576	314	14	an	an	DET
issue-576	314	15	important	important	ADJ
issue-576	314	16	factor	factor	NOUN
issue-576	314	17	in	in	ADP
issue-576	314	18	the	the	DET
issue-576	314	19	protection	protection	NOUN
issue-576	314	20	of	of	ADP
issue-576	314	21	society	society	NOUN
issue-576	314	22	.	.	PUNCT
issue-576	315	1	business	business	NOUN
issue-576	315	2	inform	inform	NOUN
issue-576	315	3	,	,	PUNCT
issue-576	315	4	2	2	NUM
issue-576	315	5	,	,	PUNCT
issue-576	315	6	300	300	NUM
issue-576	315	7	-	-	SYM
issue-576	315	8	305	305	NUM
issue-576	315	9	.	.	PUNCT
issue-576	316	1	pollit	pollit	VERB
issue-576	316	2	,	,	PUNCT
issue-576	316	3	c.	c.	PROPN
issue-576	316	4	et	et	PROPN
issue-576	316	5	al	al	PROPN
issue-576	316	6	.	.	PROPN
issue-576	316	7	(	(	PUNCT
issue-576	316	8	1999	1999	NUM
issue-576	316	9	)	)	PUNCT
issue-576	316	10	.	.	PUNCT
issue-576	317	1	performance	performance	NOUN
issue-576	317	2	or	or	CCONJ
issue-576	317	3	compliance	compliance	NOUN
issue-576	317	4	?	?	PUNCT
issue-576	318	1	performance	performance	NOUN
issue-576	318	2	audit	audit	NOUN
issue-576	318	3	and	and	CCONJ
issue-576	318	4	public	public	ADJ
issue-576	318	5	management	management	NOUN
issue-576	318	6	in	in	ADP
issue-576	318	7	five	five	NUM
issue-576	318	8	countries	country	NOUN
issue-576	318	9	.	.	PUNCT
issue-576	319	1	oxford	oxford	PROPN
issue-576	319	2	university	university	PROPN
issue-576	319	3	press	press	NOUN
issue-576	319	4	,	,	PUNCT
issue-576	319	5	oxford	oxford	PROPN
issue-576	319	6	.	.	PUNCT
issue-576	320	1	reichborn	reichborn	VERB
issue-576	320	2	-	-	PUNCT
issue-576	320	3	kjennerud	kjennerud	PROPN
issue-576	320	4	,	,	PUNCT
issue-576	320	5	k.	k.	PROPN
issue-576	320	6	(	(	PUNCT
issue-576	320	7	2013	2013	NUM
issue-576	320	8	)	)	PUNCT
issue-576	320	9	.	.	PUNCT
issue-576	321	1	does	do	VERB
issue-576	321	2	performance	performance	NOUN
issue-576	321	3	auditing	auditing	NOUN
issue-576	321	4	matter	matter	NOUN
issue-576	321	5	?	?	PUNCT
issue-576	322	1	the	the	DET
issue-576	322	2	government	government	NOUN
issue-576	322	3	administration	administration	NOUN
issue-576	322	4	’s	’s	PART
issue-576	322	5	response	response	NOUN
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issue-576	322	7	the	the	DET
issue-576	322	8	performance	performance	NOUN
issue-576	322	9	auditing	auditing	NOUN
issue-576	322	10	of	of	ADP
issue-576	322	11	the	the	DET
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issue-576	322	13	office	office	NOUN
issue-576	322	14	of	of	ADP
issue-576	322	15	the	the	DET
issue-576	322	16	auditor	auditor	NOUN
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issue-576	322	18	.	.	PUNCT
issue-576	323	1	ph.d	ph.d	PROPN
issue-576	323	2	.	.	PUNCT
issue-576	324	1	thesis	thesis	NOUN
issue-576	324	2	,	,	PUNCT
issue-576	324	3	university	university	PROPN
issue-576	324	4	of	of	ADP
issue-576	324	5	bergen	bergen	PROPN
issue-576	324	6	,	,	PUNCT
issue-576	324	7	norway	norway	PROPN
issue-576	324	8	.	.	PUNCT
issue-576	325	1	ruffner	ruffner	PROPN
issue-576	325	2	,	,	PUNCT
issue-576	325	3	m.	m.	NOUN
issue-576	325	4	,	,	PUNCT
issue-576	325	5	sevilla	sevilla	PROPN
issue-576	325	6	,	,	PUNCT
issue-576	325	7	j.	j.	PROPN
issue-576	325	8	(	(	PUNCT
issue-576	325	9	2004	2004	NUM
issue-576	325	10	)	)	PUNCT
issue-576	325	11	.	.	PUNCT
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issue-576	326	2	sector	sector	NOUN
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issue-576	326	8	control	control	NOUN
issue-576	326	9	.	.	PUNCT
issue-576	327	1	oecd	oecd	PROPN
issue-576	327	2	journal	journal	PROPN
issue-576	327	3	on	on	ADP
issue-576	327	4	budgeting	budgeting	NOUN
issue-576	327	5	,	,	PUNCT
issue-576	327	6	4(2	4(2	NUM
issue-576	327	7	)	)	PUNCT
issue-576	327	8	,	,	PUNCT
issue-576	327	9	123	123	NUM
issue-576	327	10	-	-	SYM
issue-576	327	11	141	141	NUM
issue-576	327	12	.	.	PUNCT
issue-576	328	1	state	state	NOUN
issue-576	328	2	audit	audit	NOUN
issue-576	328	3	office	office	NOUN
issue-576	328	4	(	(	PUNCT
issue-576	328	5	2015	2015	NUM
issue-576	328	6	)	)	PUNCT
issue-576	328	7	.	.	PUNCT
issue-576	329	1	regulatory	regulatory	ADJ
issue-576	329	2	.	.	PUNCT
issue-576	330	1	retrieved	retrieve	VERB
issue-576	330	2	from	from	ADP
issue-576	330	3	:	:	PUNCT
issue-576	330	4	http://www.lrvk.gov.lv/en/results-of-audits/what-isaudit/types-audit/regulatory	http://www.lrvk.gov.lv/en/results-of-audits/what-isaudit/types-audit/regulatory	X
issue-576	330	5	(	(	PUNCT
issue-576	330	6	accessed	access	VERB
issue-576	330	7	3	3	NUM
issue-576	330	8	june	june	PROPN
issue-576	330	9	2017	2017	NUM
issue-576	330	10	)	)	PUNCT
issue-576	330	11	sukhareva	sukhareva	PROPN
issue-576	330	12	,	,	PUNCT
issue-576	330	13	l.	l.	PROPN
issue-576	330	14	o.	o.	PROPN
issue-576	330	15	,	,	PUNCT
issue-576	330	16	fedchenko	fedchenko	PROPN
issue-576	330	17	,	,	PUNCT
issue-576	331	1	t.	t.	PROPN
issue-576	331	2	v.	v.	PROPN
issue-576	331	3	(	(	PUNCT
issue-576	331	4	2013	2013	NUM
issue-576	331	5	)	)	PUNCT
issue-576	331	6	.	.	PUNCT
issue-576	332	1	state	state	NOUN
issue-576	332	2	audit	audit	NOUN
issue-576	332	3	efficiency	efficiency	NOUN
issue-576	332	4	:	:	PUNCT
issue-576	332	5	systematic	systematic	ADJ
issue-576	332	6	,	,	PUNCT
issue-576	332	7	organization	organization	NOUN
issue-576	332	8	,	,	PUNCT
issue-576	332	9	methodology	methodology	NOUN
issue-576	332	10	.	.	PUNCT
issue-576	333	1	donnuet	donnuet	PROPN
issue-576	333	2	,	,	PUNCT
issue-576	333	3	donetsk	donetsk	NOUN
issue-576	333	4	.	.	PUNCT
issue-576	334	1	sułkowska	sułkowska	PROPN
issue-576	334	2	,	,	PUNCT
issue-576	334	3	b.	b.	PROPN
issue-576	334	4	(	(	PUNCT
issue-576	334	5	2014	2014	NUM
issue-576	334	6	)	)	PUNCT
issue-576	334	7	.	.	PUNCT
issue-576	335	1	compliance	compliance	NOUN
issue-576	335	2	audit	audit	NOUN
issue-576	335	3	in	in	ADP
issue-576	335	4	nik	nik	PROPN
issue-576	335	5	,	,	PUNCT
issue-576	335	6	paper	paper	NOUN
issue-576	335	7	presented	present	VERB
issue-576	335	8	at	at	ADP
issue-576	335	9	the	the	DET
issue-576	335	10	eurosai	eurosai	ADJ
issue-576	335	11	seminar	seminar	NOUN
issue-576	335	12	“	"	PUNCT
issue-576	335	13	compliance	compliance	NOUN
issue-576	335	14	audit	audit	NOUN
issue-576	335	15	:	:	PUNCT
issue-576	335	16	use	use	NOUN
issue-576	335	17	of	of	ADP
issue-576	335	18	the	the	DET
issue-576	335	19	compliance	compliance	NOUN
issue-576	335	20	audit	audit	NOUN
issue-576	335	21	guidelines	guideline	NOUN
issue-576	335	22	(	(	PUNCT
issue-576	335	23	issai	issai	VERB
issue-576	335	24	400	400	NUM
issue-576	335	25	and	and	CCONJ
issue-576	335	26	4000	4000	NUM
issue-576	335	27	-	-	SYM
issue-576	335	28	4999	4999	NUM
issue-576	335	29	)	)	PUNCT
issue-576	335	30	and	and	CCONJ
issue-576	335	31	best	good	ADJ
issue-576	335	32	practice	practice	NOUN
issue-576	335	33	”	"	PUNCT
issue-576	335	34	,	,	PUNCT
issue-576	335	35	28	28	NUM
issue-576	335	36	-	-	SYM
issue-576	335	37	29	29	NUM
issue-576	335	38	october	october	NOUN
issue-576	335	39	2014	2014	NUM
issue-576	335	40	,	,	PUNCT
issue-576	335	41	vilnius	vilnius	PROPN
issue-576	335	42	,	,	PUNCT
issue-576	335	43	lithuania	lithuania	PROPN
issue-576	335	44	.	.	PUNCT
issue-576	336	1	retrieved	retrieve	VERB
issue-576	336	2	from	from	ADP
issue-576	336	3	:	:	PUNCT
issue-576	336	4	http://www.vkontrole.lt/caseminar2014/materials/wilno_prezbs.pdf	http://www.vkontrole.lt/caseminar2014/materials/wilno_prezbs.pdf	PROPN
issue-576	336	5	(	(	PUNCT
issue-576	336	6	accessed	access	VERB
issue-576	336	7	4	4	NUM
issue-576	336	8	june	june	PROPN
issue-576	336	9	2017	2017	NUM
issue-576	336	10	)	)	PUNCT
issue-576	336	11	baltic	baltic	ADJ
issue-576	336	12	journal	journal	NOUN
issue-576	336	13	of	of	ADP
issue-576	336	14	economic	economic	ADJ
issue-576	336	15	studies	study	NOUN
issue-576	336	16	331	331	NUM
issue-576	336	17	vol	vol	NOUN
issue-576	336	18	.	.	PROPN
issue-576	337	1	4	4	NUM
issue-576	337	2	,	,	PUNCT
issue-576	337	3	no	no	INTJ
issue-576	337	4	.	.	NOUN
issue-576	337	5	5	5	NUM
issue-576	337	6	,	,	PUNCT
issue-576	337	7	2018	2018	NUM
issue-576	337	8	supreme	supreme	ADJ
issue-576	337	9	audit	audit	NOUN
issue-576	337	10	institution	institution	NOUN
issue-576	337	11	of	of	ADP
issue-576	337	12	india	india	PROPN
issue-576	337	13	(	(	PUNCT
issue-576	337	14	2013	2013	NUM
issue-576	337	15	)	)	PUNCT
issue-576	337	16	.	.	PUNCT
issue-576	338	1	guidance	guidance	NOUN
issue-576	338	2	note	note	NOUN
issue-576	338	3	on	on	ADP
issue-576	338	4	types	type	NOUN
issue-576	338	5	of	of	ADP
issue-576	338	6	audit	audit	NOUN
issue-576	338	7	.	.	PUNCT
issue-576	339	1	retrieved	retrieve	VERB
issue-576	339	2	from	from	ADP
issue-576	339	3	:	:	PUNCT
issue-576	339	4	http://www.cag.gov.in/content/guidance-note-types-audit	http://www.cag.gov.in/content/guidance-note-types-audit	NOUN
issue-576	339	5	(	(	PUNCT
issue-576	339	6	accessed	access	VERB
issue-576	339	7	3	3	NUM
issue-576	339	8	june	june	PROPN
issue-576	339	9	2017	2017	NUM
issue-576	339	10	)	)	PUNCT
issue-576	339	11	the	the	DET
issue-576	339	12	institute	institute	NOUN
issue-576	339	13	of	of	ADP
issue-576	339	14	internal	internal	ADJ
issue-576	339	15	auditors	auditor	NOUN
issue-576	339	16	(	(	PUNCT
issue-576	339	17	2012	2012	NUM
issue-576	339	18	)	)	PUNCT
issue-576	339	19	.	.	PUNCT
issue-576	340	1	supplemental	supplemental	ADJ
issue-576	340	2	guidance	guidance	NOUN
issue-576	340	3	:	:	PUNCT
issue-576	340	4	the	the	DET
issue-576	340	5	role	role	NOUN
issue-576	340	6	of	of	ADP
issue-576	340	7	auditing	auditing	NOUN
issue-576	340	8	in	in	ADP
issue-576	340	9	public	public	ADJ
issue-576	340	10	sector	sector	NOUN
issue-576	340	11	governance	governance	NOUN
issue-576	340	12	.	.	PUNCT
issue-576	341	1	retrieved	retrieve	VERB
issue-576	341	2	from	from	ADP
issue-576	341	3	:	:	PUNCT
issue-576	341	4	https://na.theiia.org/standards-guidance/public%20documents/public_sector	https://na.theiia.org/standards-guidance/public%20documents/public_sector	PROPN
issue-576	341	5	_	_	NOUN
issue-576	341	6	governance1_1_.pdf	governance1_1_.pdf	NOUN
issue-576	341	7	(	(	PUNCT
issue-576	341	8	accessed	access	VERB
issue-576	341	9	02	02	NUM
issue-576	341	10	june	june	PROPN
issue-576	341	11	2017	2017	NUM
issue-576	341	12	)	)	PUNCT
issue-576	341	13	united	united	PROPN
issue-576	341	14	nations	nations	PROPN
issue-576	341	15	(	(	PUNCT
issue-576	341	16	un	un	PROPN
issue-576	341	17	)	)	PUNCT
issue-576	341	18	(	(	PUNCT
issue-576	341	19	2011	2011	NUM
issue-576	341	20	)	)	PUNCT
issue-576	341	21	.	.	PUNCT
issue-576	342	1	promoting	promote	VERB
issue-576	342	2	the	the	DET
issue-576	342	3	efficiency	efficiency	NOUN
issue-576	342	4	,	,	PUNCT
issue-576	342	5	accountability	accountability	NOUN
issue-576	342	6	,	,	PUNCT
issue-576	342	7	effectiveness	effectiveness	NOUN
issue-576	342	8	and	and	CCONJ
issue-576	342	9	transparency	transparency	NOUN
issue-576	342	10	of	of	ADP
issue-576	342	11	public	public	ADJ
issue-576	342	12	administration	administration	NOUN
issue-576	342	13	by	by	ADP
issue-576	342	14	strengthening	strengthen	VERB
issue-576	342	15	supreme	supreme	ADJ
issue-576	342	16	audit	audit	NOUN
issue-576	342	17	institutions	institution	NOUN
issue-576	342	18	.	.	PUNCT
issue-576	343	1	retrieved	retrieve	VERB
issue-576	343	2	from	from	ADP
issue-576	343	3	:	:	PUNCT
issue-576	343	4	https://documents-dds-ny.un.org/	https://documents-dds-ny.un.org/	PROPN
issue-576	343	5	doc	doc	PROPN
issue-576	343	6	/	/	SYM
issue-576	343	7	undoc	undoc	NOUN
issue-576	343	8	/	/	SYM
issue-576	343	9	gen	gen	PROPN
issue-576	343	10	/	/	SYM
issue-576	343	11	n11/471/36	n11/471/36	PROPN
issue-576	343	12	/	/	SYM
issue-576	343	13	pdf	pdf	NOUN
issue-576	343	14	/	/	SYM
issue-576	343	15	n1147136.pdf?openelement	n1147136.pdf?openelement	PROPN
issue-576	343	16	(	(	PUNCT
issue-576	343	17	accessed	access	VERB
issue-576	343	18	3	3	NUM
issue-576	343	19	june	june	PROPN
issue-576	343	20	2017	2017	NUM
issue-576	343	21	)	)	PUNCT
issue-576	343	22	united	united	PROPN
issue-576	343	23	nations	nations	PROPN
issue-576	343	24	(	(	PUNCT
issue-576	343	25	un	un	PROPN
issue-576	343	26	)	)	PUNCT
issue-576	343	27	(	(	PUNCT
issue-576	343	28	2014	2014	NUM
issue-576	343	29	)	)	PUNCT
issue-576	343	30	.	.	PUNCT
issue-576	344	1	promoting	promote	VERB
issue-576	344	2	and	and	CCONJ
issue-576	344	3	fostering	foster	VERB
issue-576	344	4	the	the	DET
issue-576	344	5	efficiency	efficiency	NOUN
issue-576	344	6	,	,	PUNCT
issue-576	344	7	accountability	accountability	NOUN
issue-576	344	8	,	,	PUNCT
issue-576	344	9	effectiveness	effectiveness	NOUN
issue-576	344	10	and	and	CCONJ
issue-576	344	11	transparency	transparency	NOUN
issue-576	344	12	of	of	ADP
issue-576	344	13	public	public	ADJ
issue-576	344	14	administration	administration	NOUN
issue-576	344	15	by	by	ADP
issue-576	344	16	strengthening	strengthen	VERB
issue-576	344	17	supreme	supreme	ADJ
issue-576	344	18	audit	audit	NOUN
issue-576	344	19	institutions	institution	NOUN
issue-576	344	20	.	.	PUNCT
issue-576	345	1	retrieved	retrieve	VERB
issue-576	345	2	from	from	ADP
issue-576	345	3	:	:	PUNCT
issue-576	345	4	https://documents-dds-ny.un.org/	https://documents-dds-ny.un.org/	PROPN
issue-576	345	5	doc	doc	PROPN
issue-576	345	6	/	/	SYM
issue-576	345	7	undoc	undoc	NOUN
issue-576	345	8	/	/	SYM
issue-576	345	9	gen	gen	PROPN
issue-576	345	10	/	/	SYM
issue-576	345	11	n14/713/64	n14/713/64	ADJ
issue-576	345	12	/	/	SYM
issue-576	345	13	pdf	pdf	NOUN
issue-576	345	14	/	/	SYM
issue-576	345	15	n1471364.pdf?openelement	n1471364.pdf?openelement	PROPN
issue-576	345	16	(	(	PUNCT
issue-576	345	17	accessed	access	VERB
issue-576	345	18	4	4	NUM
issue-576	345	19	june	june	PROPN
issue-576	345	20	2017	2017	NUM
issue-576	345	21	)	)	PUNCT
issue-576	345	22	united	united	PROPN
issue-576	345	23	nations	nations	PROPN
issue-576	345	24	(	(	PUNCT
issue-576	345	25	un	un	PROPN
issue-576	345	26	)	)	PUNCT
issue-576	345	27	(	(	PUNCT
issue-576	345	28	2015	2015	NUM
issue-576	345	29	)	)	PUNCT
issue-576	345	30	.	.	PUNCT
issue-576	346	1	resolution	resolution	NOUN
issue-576	346	2	adopted	adopt	VERB
issue-576	346	3	by	by	ADP
issue-576	346	4	the	the	DET
issue-576	346	5	general	general	ADJ
issue-576	346	6	assembly	assembly	NOUN
issue-576	346	7	on	on	ADP
issue-576	346	8	25	25	NUM
issue-576	346	9	september	september	PROPN
issue-576	346	10	2015	2015	NUM
issue-576	346	11	.	.	PUNCT
issue-576	347	1	transforming	transform	VERB
issue-576	347	2	our	our	PRON
issue-576	347	3	world	world	NOUN
issue-576	347	4	:	:	PUNCT
issue-576	347	5	the	the	DET
issue-576	347	6	2030	2030	NUM
issue-576	347	7	agenda	agenda	NOUN
issue-576	347	8	for	for	ADP
issue-576	347	9	sustainable	sustainable	ADJ
issue-576	347	10	development	development	NOUN
issue-576	347	11	.	.	PUNCT
issue-576	348	1	retrieved	retrieve	VERB
issue-576	348	2	from	from	ADP
issue-576	348	3	:	:	PUNCT
issue-576	348	4	http://www.un.org/ru/documents/	http://www.un.org/ru/documents/	PROPN
issue-576	348	5	ods.asp?m=a/res/70/1	ods.asp?m=a/res/70/1	PROPN
issue-576	348	6	(	(	PUNCT
issue-576	348	7	accessed	access	VERB
issue-576	348	8	3	3	NUM
issue-576	348	9	june	june	PROPN
issue-576	348	10	2017	2017	NUM
issue-576	348	11	)	)	PUNCT
issue-576	348	12	verkhovna	verkhovna	VERB
issue-576	348	13	rada	rada	PROPN
issue-576	348	14	of	of	ADP
issue-576	348	15	ukraine	ukraine	PROPN
issue-576	348	16	(	(	PUNCT
issue-576	348	17	vru	vru	PROPN
issue-576	348	18	)	)	PUNCT
issue-576	348	19	(	(	PUNCT
issue-576	348	20	2015	2015	NUM
issue-576	348	21	)	)	PUNCT
issue-576	348	22	.	.	PUNCT
issue-576	349	1	law	law	NOUN
issue-576	349	2	of	of	ADP
issue-576	349	3	ukraine	ukraine	NOUN
issue-576	349	4	on	on	ADP
issue-576	349	5	the	the	DET
issue-576	349	6	accounting	accounting	NOUN
issue-576	349	7	chamber	chamber	PROPN
issue-576	349	8	.	.	PUNCT
issue-576	350	1	retrieved	retrieve	VERB
issue-576	350	2	from	from	ADP
issue-576	350	3	:	:	PUNCT
issue-576	350	4	http://www.ac-rada.gov.ua/doccatalog/document/16746311/law_on_acu.pdf	http://www.ac-rada.gov.ua/doccatalog/document/16746311/law_on_acu.pdf	NOUN
issue-576	350	5	(	(	PUNCT
issue-576	350	6	accessed	access	VERB
issue-576	350	7	4	4	NUM
issue-576	350	8	june	june	PROPN
issue-576	350	9	2017	2017	NUM
issue-576	350	10	)	)	PUNCT