id	sid	tid	token	lemma	pos
issue-859	1	1	baltic	baltic	PROPN
issue-859	1	2	journal	journal	PROPN
issue-859	1	3	of	of	ADP
issue-859	1	4	economic	economic	ADJ
issue-859	1	5	studies	study	NOUN
issue-859	1	6	66	66	NUM
issue-859	1	7	vol	vol	NOUN
issue-859	1	8	.	.	PROPN
issue-859	2	1	6	6	NUM
issue-859	2	2	,	,	PUNCT
issue-859	2	3	no	no	INTJ
issue-859	2	4	.	.	NOUN
issue-859	2	5	4	4	NUM
issue-859	2	6	,	,	PUNCT
issue-859	2	7	2020	2020	NUM
issue-859	2	8	corresponding	correspond	VERB
issue-859	2	9	author	author	NOUN
issue-859	2	10	:	:	PUNCT
issue-859	2	11	1	1	NUM
issue-859	2	12	center	center	NOUN
issue-859	2	13	of	of	ADP
issue-859	2	14	advanced	advanced	ADJ
issue-859	2	15	training	training	NOUN
issue-859	2	16	,	,	PUNCT
issue-859	2	17	institute	institute	NOUN
issue-859	2	18	of	of	ADP
issue-859	2	19	postgraduate	postgraduate	PROPN
issue-859	2	20	education	education	NOUN
issue-859	2	21	,	,	PUNCT
issue-859	2	22	taras	taras	PROPN
issue-859	2	23	shevchenko	shevchenko	PROPN
issue-859	2	24	national	national	PROPN
issue-859	2	25	university	university	PROPN
issue-859	2	26	of	of	ADP
issue-859	2	27	kyiv	kyiv	PROPN
issue-859	2	28	,	,	PUNCT
issue-859	2	29	ukraine	ukraine	NOUN
issue-859	2	30	.	.	PUNCT
issue-859	3	1	e	e	X
issue-859	3	2	-	-	NOUN
issue-859	3	3	mail	mail	NOUN
issue-859	3	4	:	:	PUNCT
issue-859	3	5	drozdirina@ukr.net	drozdirina@ukr.net	PROPN
issue-859	3	6	orcid	orcid	NOUN
issue-859	3	7	:	:	PUNCT
issue-859	3	8	https://orcid.org/0000-0002-1930-2522	https://orcid.org/0000-0002-1930-2522	NOUN
issue-859	3	9	2	2	NUM
issue-859	3	10	flying	fly	VERB
issue-859	3	11	academy	academy	NOUN
issue-859	3	12	of	of	ADP
issue-859	3	13	national	national	PROPN
issue-859	3	14	aviation	aviation	PROPN
issue-859	3	15	university	university	PROPN
issue-859	3	16	,	,	PUNCT
issue-859	3	17	ukraine	ukraine	NOUN
issue-859	3	18	.	.	PUNCT
issue-859	4	1	e	e	X
issue-859	4	2	-	-	NOUN
issue-859	4	3	mail	mail	NOUN
issue-859	4	4	:	:	PUNCT
issue-859	4	5	mari.pismennaya.83@ukr.net	mari.pismennaya.83@ukr.net	NOUN
issue-859	4	6	orcid	orcid	NOUN
issue-859	4	7	:	:	PUNCT
issue-859	4	8	https://orcid.org/0000-0003-4509-8147	https://orcid.org/0000-0003-4509-8147	ADP
issue-859	4	9	3	3	NUM
issue-859	4	10	scientific	scientific	ADJ
issue-859	4	11	institute	institute	NOUN
issue-859	4	12	of	of	ADP
issue-859	4	13	public	public	ADJ
issue-859	4	14	and	and	CCONJ
issue-859	4	15	space	space	NOUN
issue-859	4	16	law	law	NOUN
issue-859	4	17	,	,	PUNCT
issue-859	4	18	ukraine	ukraine	NOUN
issue-859	4	19	.	.	PUNCT
issue-859	5	1	e	e	X
issue-859	5	2	-	-	NOUN
issue-859	5	3	mail	mail	NOUN
issue-859	5	4	:	:	PUNCT
issue-859	5	5	volkovvv2@ukr.net	volkovvv2@ukr.net	NOUN
issue-859	5	6	orcid	orcid	NOUN
issue-859	5	7	:	:	PUNCT
issue-859	5	8	https://orcid.org/0000-0001-8419-9878	https://orcid.org/0000-0001-8419-9878	PROPN
issue-859	5	9	doi	doi	PROPN
issue-859	5	10	:	:	PUNCT
issue-859	5	11	https://doi.org/10.30525/2256-0742/2020-6-4-66-71	https://doi.org/10.30525/2256-0742/2020-6-4-66-71	ADJ
issue-859	5	12	management	management	NOUN
issue-859	5	13	of	of	ADP
issue-859	5	14	ethical	ethical	ADJ
issue-859	5	15	behavior	behavior	NOUN
issue-859	5	16	of	of	ADP
issue-859	5	17	auditors	auditor	NOUN
issue-859	5	18	iryna	iryna	VERB
issue-859	5	19	drozd1	drozd1	NOUN
issue-859	5	20	,	,	PUNCT
issue-859	5	21	mariia	mariia	X
issue-859	5	22	pysmenna2	pysmenna2	ADJ
issue-859	6	1	,	,	PUNCT
issue-859	6	2	vladlen	vladlen	ADJ
issue-859	6	3	volkov3	volkov3	PROPN
issue-859	6	4	abstract	abstract	PROPN
issue-859	6	5	.	.	PUNCT
issue-859	7	1	the	the	DET
issue-859	7	2	purpose	purpose	NOUN
issue-859	7	3	and	and	CCONJ
issue-859	7	4	tasks	task	NOUN
issue-859	7	5	of	of	ADP
issue-859	7	6	the	the	DET
issue-859	7	7	paper	paper	NOUN
issue-859	7	8	are	be	AUX
issue-859	7	9	to	to	PART
issue-859	7	10	develop	develop	VERB
issue-859	7	11	effective	effective	ADJ
issue-859	7	12	tools	tool	NOUN
issue-859	7	13	for	for	ADP
issue-859	7	14	the	the	DET
issue-859	7	15	internal	internal	ADJ
issue-859	7	16	control	control	NOUN
issue-859	7	17	at	at	ADP
issue-859	7	18	audit	audit	NOUN
issue-859	7	19	firms	firm	NOUN
issue-859	7	20	,	,	PUNCT
issue-859	7	21	including	include	VERB
issue-859	7	22	monitoring	monitoring	NOUN
issue-859	7	23	and	and	CCONJ
issue-859	7	24	self	self	NOUN
issue-859	7	25	-	-	PUNCT
issue-859	7	26	assessment	assessment	NOUN
issue-859	7	27	,	,	PUNCT
issue-859	7	28	to	to	PART
issue-859	7	29	improve	improve	VERB
issue-859	7	30	the	the	DET
issue-859	7	31	quality	quality	NOUN
issue-859	7	32	of	of	ADP
issue-859	7	33	professional	professional	ADJ
issue-859	7	34	performance	performance	NOUN
issue-859	7	35	.	.	PUNCT
issue-859	8	1	the	the	DET
issue-859	8	2	relevance	relevance	NOUN
issue-859	8	3	of	of	ADP
issue-859	8	4	this	this	DET
issue-859	8	5	study	study	NOUN
issue-859	8	6	is	be	AUX
issue-859	8	7	determined	determine	VERB
issue-859	8	8	by	by	ADP
issue-859	8	9	the	the	DET
issue-859	8	10	high	high	ADJ
issue-859	8	11	expectations	expectation	NOUN
issue-859	8	12	of	of	ADP
issue-859	8	13	society	society	NOUN
issue-859	8	14	to	to	ADP
issue-859	8	15	the	the	DET
issue-859	8	16	quality	quality	NOUN
issue-859	8	17	of	of	ADP
issue-859	8	18	audit	audit	NOUN
issue-859	8	19	opinions	opinion	NOUN
issue-859	8	20	.	.	PUNCT
issue-859	9	1	the	the	DET
issue-859	9	2	information	information	NOUN
issue-859	9	3	quality	quality	NOUN
issue-859	9	4	according	accord	VERB
issue-859	9	5	to	to	ADP
issue-859	9	6	the	the	DET
issue-859	9	7	results	result	NOUN
issue-859	9	8	of	of	ADP
issue-859	9	9	the	the	DET
issue-859	9	10	audit	audit	NOUN
issue-859	9	11	is	be	AUX
issue-859	9	12	achieved	achieve	VERB
issue-859	9	13	by	by	ADP
issue-859	9	14	adhering	adhere	VERB
issue-859	9	15	to	to	ADP
issue-859	9	16	strict	strict	ADJ
issue-859	9	17	professional	professional	ADJ
issue-859	9	18	standards	standard	NOUN
issue-859	9	19	and	and	CCONJ
issue-859	9	20	ethical	ethical	ADJ
issue-859	9	21	conduct	conduct	NOUN
issue-859	9	22	.	.	PUNCT
issue-859	10	1	audit	audit	NOUN
issue-859	10	2	companies	company	NOUN
issue-859	10	3	organize	organize	VERB
issue-859	10	4	control	control	NOUN
issue-859	10	5	over	over	ADP
issue-859	10	6	the	the	DET
issue-859	10	7	implementation	implementation	NOUN
issue-859	10	8	of	of	ADP
issue-859	10	9	ethical	ethical	ADJ
issue-859	10	10	principles	principle	NOUN
issue-859	10	11	,	,	PUNCT
issue-859	10	12	which	which	PRON
issue-859	10	13	requires	require	VERB
issue-859	10	14	addressing	address	VERB
issue-859	10	15	issues	issue	NOUN
issue-859	10	16	of	of	ADP
issue-859	10	17	monitoring	monitoring	NOUN
issue-859	10	18	and	and	CCONJ
issue-859	10	19	self	self	NOUN
issue-859	10	20	-	-	PUNCT
issue-859	10	21	assessment	assessment	NOUN
issue-859	10	22	in	in	ADP
issue-859	10	23	the	the	DET
issue-859	10	24	management	management	NOUN
issue-859	10	25	of	of	ADP
issue-859	10	26	ethics	ethic	NOUN
issue-859	10	27	.	.	PUNCT
issue-859	11	1	methodology	methodology	NOUN
issue-859	11	2	.	.	PUNCT
issue-859	12	1	the	the	DET
issue-859	12	2	authors	author	NOUN
issue-859	12	3	used	use	VERB
issue-859	12	4	deductive	deductive	ADJ
issue-859	12	5	and	and	CCONJ
issue-859	12	6	empirical	empirical	ADJ
issue-859	12	7	methods	method	NOUN
issue-859	12	8	.	.	PUNCT
issue-859	13	1	the	the	DET
issue-859	13	2	material	material	NOUN
issue-859	13	3	for	for	ADP
issue-859	13	4	the	the	DET
issue-859	13	5	development	development	NOUN
issue-859	13	6	of	of	ADP
issue-859	13	7	conclusions	conclusion	NOUN
issue-859	13	8	on	on	ADP
issue-859	13	9	the	the	DET
issue-859	13	10	organization	organization	NOUN
issue-859	13	11	of	of	ADP
issue-859	13	12	monitoring	monitoring	NOUN
issue-859	13	13	is	be	AUX
issue-859	13	14	collected	collect	VERB
issue-859	13	15	upon	upon	SCONJ
issue-859	13	16	the	the	DET
issue-859	13	17	results	result	NOUN
issue-859	13	18	of	of	ADP
issue-859	13	19	a	a	DET
issue-859	13	20	survey	survey	NOUN
issue-859	13	21	of	of	ADP
issue-859	13	22	150	150	NUM
issue-859	13	23	auditors	auditor	NOUN
issue-859	13	24	,	,	PUNCT
issue-859	13	25	accountants	accountant	NOUN
issue-859	13	26	and	and	CCONJ
issue-859	13	27	managers	manager	NOUN
issue-859	13	28	of	of	ADP
issue-859	13	29	companies	company	NOUN
issue-859	13	30	.	.	PUNCT
issue-859	14	1	96	96	NUM
issue-859	14	2	full	full	ADJ
issue-859	14	3	responses	response	NOUN
issue-859	14	4	(	(	PUNCT
issue-859	14	5	64	64	NUM
issue-859	14	6	%	%	NOUN
issue-859	14	7	of	of	ADP
issue-859	14	8	all	all	DET
issue-859	14	9	respondents	respondent	NOUN
issue-859	14	10	)	)	PUNCT
issue-859	14	11	were	be	AUX
issue-859	14	12	evaluated	evaluate	VERB
issue-859	14	13	by	by	ADP
issue-859	14	14	five	five	NUM
issue-859	14	15	experts	expert	NOUN
issue-859	14	16	.	.	PUNCT
issue-859	15	1	the	the	DET
issue-859	15	2	questions	question	NOUN
issue-859	15	3	in	in	ADP
issue-859	15	4	the	the	DET
issue-859	15	5	survey	survey	NOUN
issue-859	15	6	are	be	AUX
issue-859	15	7	designed	design	VERB
issue-859	15	8	to	to	PART
issue-859	15	9	identify	identify	VERB
issue-859	15	10	the	the	DET
issue-859	15	11	audit	audit	NOUN
issue-859	15	12	experience	experience	NOUN
issue-859	15	13	of	of	ADP
issue-859	15	14	the	the	DET
issue-859	15	15	ethics	ethic	NOUN
issue-859	15	16	internal	internal	PROPN
issue-859	15	17	control	control	PROPN
issue-859	15	18	organization	organization	NOUN
issue-859	15	19	in	in	ADP
issue-859	15	20	audit	audit	NOUN
issue-859	15	21	companies	company	NOUN
issue-859	15	22	,	,	PUNCT
issue-859	15	23	and	and	CCONJ
issue-859	15	24	the	the	DET
issue-859	15	25	results	result	NOUN
issue-859	15	26	of	of	ADP
issue-859	15	27	its	its	PRON
issue-859	15	28	compliance	compliance	NOUN
issue-859	15	29	assessment	assessment	NOUN
issue-859	15	30	.	.	PUNCT
issue-859	16	1	automated	automate	VERB
issue-859	16	2	application	application	NOUN
issue-859	16	3	capabilities	capability	NOUN
issue-859	16	4	of	of	ADP
issue-859	16	5	analysis	analysis	NOUN
issue-859	16	6	and	and	CCONJ
issue-859	16	7	modeling	modeling	NOUN
issue-859	16	8	of	of	ADP
issue-859	16	9	the	the	DET
issue-859	16	10	program	program	NOUN
issue-859	16	11	“	"	PUNCT
issue-859	16	12	1	1	NUM
issue-859	16	13	-	-	PUNCT
issue-859	16	14	c	c	NOUN
issue-859	16	15	accounting	account	VERB
issue-859	16	16	8.0	8.0	NUM
issue-859	16	17	”	"	PUNCT
issue-859	16	18	were	be	AUX
issue-859	16	19	used	use	VERB
issue-859	16	20	for	for	ADP
issue-859	16	21	data	data	NOUN
issue-859	16	22	processing	processing	NOUN
issue-859	16	23	.	.	PUNCT
issue-859	17	1	results	result	NOUN
issue-859	17	2	.	.	PUNCT
issue-859	18	1	the	the	DET
issue-859	18	2	authors	author	NOUN
issue-859	18	3	propose	propose	VERB
issue-859	18	4	the	the	DET
issue-859	18	5	auditors	auditor	NOUN
issue-859	18	6	’	’	PART
issue-859	18	7	compliance	compliance	NOUN
issue-859	18	8	with	with	ADP
issue-859	18	9	ethical	ethical	ADJ
issue-859	18	10	testing	testing	NOUN
issue-859	18	11	standards	standard	NOUN
issue-859	18	12	and	and	CCONJ
issue-859	18	13	calculations	calculation	NOUN
issue-859	18	14	of	of	ADP
issue-859	18	15	the	the	DET
issue-859	18	16	effectiveness	effectiveness	NOUN
issue-859	18	17	indicators	indicator	NOUN
issue-859	18	18	of	of	ADP
issue-859	18	19	the	the	DET
issue-859	18	20	ethical	ethical	ADJ
issue-859	18	21	values	value	NOUN
issue-859	18	22	compliance	compliance	NOUN
issue-859	18	23	as	as	ADP
issue-859	18	24	tools	tool	NOUN
issue-859	18	25	for	for	ADP
issue-859	18	26	assessing	assess	VERB
issue-859	18	27	.	.	PUNCT
issue-859	19	1	the	the	DET
issue-859	19	2	authors	author	NOUN
issue-859	19	3	see	see	VERB
issue-859	19	4	the	the	DET
issue-859	19	5	organization	organization	NOUN
issue-859	19	6	of	of	ADP
issue-859	19	7	such	such	DET
issue-859	19	8	an	an	DET
issue-859	19	9	element	element	NOUN
issue-859	19	10	of	of	ADP
issue-859	19	11	internal	internal	ADJ
issue-859	19	12	control	control	NOUN
issue-859	19	13	in	in	ADP
issue-859	19	14	the	the	DET
issue-859	19	15	need	need	NOUN
issue-859	19	16	to	to	PART
issue-859	19	17	formulate	formulate	VERB
issue-859	19	18	clear	clear	ADJ
issue-859	19	19	ultimate	ultimate	ADJ
issue-859	19	20	goals	goal	NOUN
issue-859	19	21	for	for	ADP
issue-859	19	22	auditors	auditor	NOUN
issue-859	19	23	.	.	PUNCT
issue-859	20	1	as	as	SCONJ
issue-859	20	2	goals	goal	NOUN
issue-859	20	3	need	need	VERB
issue-859	20	4	to	to	PART
issue-859	20	5	be	be	AUX
issue-859	20	6	measured	measure	VERB
issue-859	20	7	,	,	PUNCT
issue-859	20	8	the	the	DET
issue-859	20	9	following	follow	VERB
issue-859	20	10	criteria	criterion	NOUN
issue-859	20	11	for	for	ADP
issue-859	20	12	assessing	assess	VERB
issue-859	20	13	their	their	PRON
issue-859	20	14	achievement	achievement	NOUN
issue-859	20	15	are	be	AUX
issue-859	20	16	proposed	propose	VERB
issue-859	20	17	:	:	PUNCT
issue-859	20	18	ethical	ethical	ADJ
issue-859	20	19	values	value	NOUN
issue-859	20	20	are	be	AUX
issue-859	20	21	known	know	VERB
issue-859	20	22	and	and	CCONJ
issue-859	20	23	adhered	adhere	VERB
issue-859	20	24	to	to	ADP
issue-859	20	25	;	;	PUNCT
issue-859	20	26	senior	senior	ADJ
issue-859	20	27	management	management	NOUN
issue-859	20	28	is	be	AUX
issue-859	20	29	aware	aware	ADJ
issue-859	20	30	of	of	ADP
issue-859	20	31	the	the	DET
issue-859	20	32	ethical	ethical	ADJ
issue-859	20	33	foundations	foundation	NOUN
issue-859	20	34	and	and	CCONJ
issue-859	20	35	they	they	PRON
issue-859	20	36	serve	serve	VERB
issue-859	20	37	as	as	ADP
issue-859	20	38	an	an	DET
issue-859	20	39	example	example	NOUN
issue-859	20	40	;	;	PUNCT
issue-859	20	41	staff	staff	NOUN
issue-859	20	42	understands	understand	VERB
issue-859	20	43	and	and	CCONJ
issue-859	20	44	adheres	adhere	VERB
issue-859	20	45	to	to	ADP
issue-859	20	46	the	the	DET
issue-859	20	47	code	code	NOUN
issue-859	20	48	of	of	ADP
issue-859	20	49	conduct	conduct	NOUN
issue-859	20	50	;	;	PUNCT
issue-859	20	51	active	active	ADJ
issue-859	20	52	promotion	promotion	NOUN
issue-859	20	53	of	of	ADP
issue-859	20	54	ethical	ethical	ADJ
issue-859	20	55	principles	principle	NOUN
issue-859	20	56	by	by	ADP
issue-859	20	57	senior	senior	ADJ
issue-859	20	58	management	management	NOUN
issue-859	20	59	.	.	PUNCT
issue-859	21	1	the	the	DET
issue-859	21	2	authors	author	NOUN
issue-859	21	3	conclude	conclude	VERB
issue-859	21	4	that	that	SCONJ
issue-859	21	5	ensuring	ensure	VERB
issue-859	21	6	leadership	leadership	NOUN
issue-859	21	7	of	of	ADP
issue-859	21	8	senior	senior	ADJ
issue-859	21	9	management	management	NOUN
issue-859	21	10	,	,	PUNCT
issue-859	21	11	both	both	CCONJ
issue-859	21	12	by	by	ADP
issue-859	21	13	example	example	NOUN
issue-859	21	14	and	and	CCONJ
issue-859	21	15	in	in	ADP
issue-859	21	16	behavior	behavior	NOUN
issue-859	21	17	is	be	AUX
issue-859	21	18	an	an	DET
issue-859	21	19	important	important	ADJ
issue-859	21	20	component	component	NOUN
issue-859	21	21	of	of	ADP
issue-859	21	22	the	the	DET
issue-859	21	23	implementation	implementation	NOUN
issue-859	21	24	of	of	ADP
issue-859	21	25	organizational	organizational	ADJ
issue-859	21	26	measures	measure	NOUN
issue-859	21	27	for	for	ADP
issue-859	21	28	ethical	ethical	ADJ
issue-859	21	29	behavior	behavior	NOUN
issue-859	21	30	.	.	PUNCT
issue-859	22	1	if	if	SCONJ
issue-859	22	2	such	such	DET
issue-859	22	3	an	an	DET
issue-859	22	4	ethical	ethical	ADJ
issue-859	22	5	manner	manner	NOUN
issue-859	22	6	in	in	ADP
issue-859	22	7	the	the	DET
issue-859	22	8	behavior	behavior	NOUN
issue-859	22	9	of	of	ADP
issue-859	22	10	the	the	DET
issue-859	22	11	company	company	NOUN
issue-859	22	12	’s	’s	PART
issue-859	22	13	management	management	NOUN
issue-859	22	14	is	be	AUX
issue-859	22	15	achieved	achieve	VERB
issue-859	22	16	,	,	PUNCT
issue-859	22	17	it	it	PRON
issue-859	22	18	is	be	AUX
issue-859	22	19	an	an	DET
issue-859	22	20	important	important	ADJ
issue-859	22	21	positive	positive	ADJ
issue-859	22	22	contribution	contribution	NOUN
issue-859	22	23	to	to	ADP
issue-859	22	24	the	the	DET
issue-859	22	25	organization	organization	NOUN
issue-859	22	26	of	of	ADP
issue-859	22	27	the	the	DET
issue-859	22	28	ethical	ethical	ADJ
issue-859	22	29	behavior	behavior	NOUN
issue-859	22	30	management	management	NOUN
issue-859	22	31	:	:	PUNCT
issue-859	22	32	employees	employee	NOUN
issue-859	22	33	trust	trust	VERB
issue-859	22	34	and	and	CCONJ
issue-859	22	35	feel	feel	VERB
issue-859	22	36	confident	confident	ADJ
issue-859	22	37	in	in	ADP
issue-859	22	38	management	management	NOUN
issue-859	22	39	decisions	decision	NOUN
issue-859	22	40	.	.	PUNCT
issue-859	23	1	practical	practical	ADJ
issue-859	23	2	implications	implication	NOUN
issue-859	23	3	.	.	PUNCT
issue-859	24	1	achieving	achieve	VERB
issue-859	24	2	the	the	DET
issue-859	24	3	goals	goal	NOUN
issue-859	24	4	of	of	ADP
issue-859	24	5	managing	manage	VERB
issue-859	24	6	ethical	ethical	ADJ
issue-859	24	7	behavior	behavior	NOUN
issue-859	24	8	of	of	ADP
issue-859	24	9	senior	senior	ADJ
issue-859	24	10	management	management	NOUN
issue-859	24	11	can	can	AUX
issue-859	24	12	be	be	AUX
issue-859	24	13	recognized	recognize	VERB
issue-859	24	14	by	by	ADP
issue-859	24	15	the	the	DET
issue-859	24	16	following	follow	VERB
issue-859	24	17	criteria	criterion	NOUN
issue-859	24	18	:	:	PUNCT
issue-859	24	19	senior	senior	ADJ
issue-859	24	20	management	management	NOUN
issue-859	24	21	is	be	AUX
issue-859	24	22	recognized	recognize	VERB
issue-859	24	23	by	by	ADP
issue-859	24	24	co	co	NOUN
issue-859	24	25	-	-	NOUN
issue-859	24	26	workers	worker	NOUN
issue-859	24	27	as	as	ADP
issue-859	24	28	an	an	DET
issue-859	24	29	example	example	NOUN
issue-859	24	30	of	of	ADP
issue-859	24	31	high	high	ADJ
issue-859	24	32	standards	standard	NOUN
issue-859	24	33	of	of	ADP
issue-859	24	34	behavior	behavior	NOUN
issue-859	24	35	,	,	PUNCT
issue-859	24	36	willingness	willingness	NOUN
issue-859	24	37	of	of	ADP
issue-859	24	38	senior	senior	ADJ
issue-859	24	39	management	management	NOUN
issue-859	24	40	to	to	PART
issue-859	24	41	be	be	AUX
issue-859	24	42	leaders	leader	NOUN
issue-859	24	43	in	in	ADP
issue-859	24	44	these	these	DET
issue-859	24	45	issues	issue	NOUN
issue-859	24	46	and	and	CCONJ
issue-859	24	47	take	take	VERB
issue-859	24	48	action	action	NOUN
issue-859	24	49	on	on	ADP
issue-859	24	50	misconduct	misconduct	NOUN
issue-859	24	51	,	,	PUNCT
issue-859	24	52	understanding	understand	VERB
issue-859	24	53	individual	individual	ADJ
issue-859	24	54	and	and	CCONJ
issue-859	24	55	collective	collective	ADJ
issue-859	24	56	responsibility	responsibility	NOUN
issue-859	24	57	for	for	ADP
issue-859	24	58	compliance	compliance	NOUN
issue-859	24	59	with	with	ADP
issue-859	24	60	high	high	ADJ
issue-859	24	61	ethical	ethical	ADJ
issue-859	24	62	standards	standard	NOUN
issue-859	24	63	.	.	PUNCT
issue-859	25	1	the	the	DET
issue-859	25	2	implementation	implementation	NOUN
issue-859	25	3	of	of	ADP
issue-859	25	4	objectives	objective	NOUN
issue-859	25	5	and	and	CCONJ
issue-859	25	6	organizational	organizational	ADJ
issue-859	25	7	measures	measure	NOUN
issue-859	25	8	will	will	AUX
issue-859	25	9	achieve	achieve	VERB
issue-859	25	10	the	the	DET
issue-859	25	11	defined	define	VERB
issue-859	25	12	criteria	criterion	NOUN
issue-859	25	13	by	by	ADP
issue-859	25	14	monitoring	monitor	VERB
issue-859	25	15	the	the	DET
issue-859	25	16	behavior	behavior	NOUN
issue-859	25	17	of	of	ADP
issue-859	25	18	auditors	auditor	NOUN
issue-859	25	19	on	on	ADP
issue-859	25	20	compliance	compliance	NOUN
issue-859	25	21	with	with	ADP
issue-859	25	22	ethical	ethical	ADJ
issue-859	25	23	standards	standard	NOUN
issue-859	25	24	.	.	PUNCT
issue-859	26	1	taking	take	VERB
issue-859	26	2	into	into	ADP
issue-859	26	3	account	account	NOUN
issue-859	26	4	the	the	DET
issue-859	26	5	experience	experience	NOUN
issue-859	26	6	of	of	ADP
issue-859	26	7	audit	audit	NOUN
issue-859	26	8	companies	company	NOUN
issue-859	26	9	,	,	PUNCT
issue-859	26	10	revealed	reveal	VERB
issue-859	26	11	during	during	ADP
issue-859	26	12	the	the	DET
issue-859	26	13	survey	survey	NOUN
issue-859	26	14	,	,	PUNCT
issue-859	26	15	the	the	DET
issue-859	26	16	authors	author	NOUN
issue-859	26	17	propose	propose	VERB
issue-859	26	18	to	to	PART
issue-859	26	19	organize	organize	VERB
issue-859	26	20	the	the	DET
issue-859	26	21	monitoring	monitoring	NOUN
issue-859	26	22	of	of	ADP
issue-859	26	23	ethical	ethical	ADJ
issue-859	26	24	behavior	behavior	NOUN
issue-859	26	25	as	as	ADP
issue-859	26	26	an	an	DET
issue-859	26	27	open	open	ADJ
issue-859	26	28	,	,	PUNCT
issue-859	26	29	honest	honest	ADJ
issue-859	26	30	and	and	CCONJ
issue-859	26	31	transparent	transparent	ADJ
issue-859	26	32	process	process	NOUN
issue-859	26	33	.	.	PUNCT
issue-859	27	1	the	the	DET
issue-859	27	2	awareness	awareness	NOUN
issue-859	27	3	of	of	ADP
issue-859	27	4	all	all	DET
issue-859	27	5	employees	employee	NOUN
issue-859	27	6	and	and	CCONJ
issue-859	27	7	ensuring	ensure	VERB
issue-859	27	8	confidence	confidence	NOUN
issue-859	27	9	in	in	ADP
issue-859	27	10	its	its	PRON
issue-859	27	11	conclusions	conclusion	NOUN
issue-859	27	12	and	and	CCONJ
issue-859	27	13	results	result	NOUN
issue-859	27	14	are	be	AUX
issue-859	27	15	the	the	DET
issue-859	27	16	conditions	condition	NOUN
issue-859	27	17	for	for	ADP
issue-859	27	18	its	its	PRON
issue-859	27	19	establishment	establishment	NOUN
issue-859	27	20	.	.	PUNCT
issue-859	28	1	according	accord	VERB
issue-859	28	2	to	to	ADP
issue-859	28	3	the	the	DET
issue-859	28	4	authors	author	NOUN
issue-859	28	5	,	,	PUNCT
issue-859	28	6	the	the	DET
issue-859	28	7	abovementioned	abovementione	VERB
issue-859	28	8	is	be	AUX
issue-859	28	9	achieved	achieve	VERB
issue-859	28	10	through	through	ADP
issue-859	28	11	the	the	DET
issue-859	28	12	availability	availability	NOUN
issue-859	28	13	of	of	ADP
issue-859	28	14	annual	annual	ADJ
issue-859	28	15	reports	report	NOUN
issue-859	28	16	,	,	PUNCT
issue-859	28	17	regular	regular	ADJ
issue-859	28	18	assessment	assessment	NOUN
issue-859	28	19	of	of	ADP
issue-859	28	20	the	the	DET
issue-859	28	21	strengths	strength	NOUN
issue-859	28	22	and	and	CCONJ
issue-859	28	23	weaknesses	weakness	NOUN
issue-859	28	24	of	of	ADP
issue-859	28	25	audit	audit	NOUN
issue-859	28	26	behavior	behavior	NOUN
issue-859	28	27	,	,	PUNCT
issue-859	28	28	dissemination	dissemination	NOUN
issue-859	28	29	of	of	ADP
issue-859	28	30	information	information	NOUN
issue-859	28	31	on	on	ADP
issue-859	28	32	the	the	DET
issue-859	28	33	example	example	NOUN
issue-859	28	34	of	of	ADP
issue-859	28	35	senior	senior	ADJ
issue-859	28	36	management	management	NOUN
issue-859	28	37	in	in	ADP
issue-859	28	38	ethical	ethical	ADJ
issue-859	28	39	behavior	behavior	NOUN
issue-859	28	40	,	,	PUNCT
issue-859	28	41	staff	staff	NOUN
issue-859	28	42	awareness	awareness	NOUN
issue-859	28	43	of	of	ADP
issue-859	28	44	the	the	DET
issue-859	28	45	value	value	NOUN
issue-859	28	46	of	of	ADP
issue-859	28	47	monitoring	monitor	VERB
issue-859	28	48	ethical	ethical	ADJ
issue-859	28	49	behavior	behavior	NOUN
issue-859	28	50	and	and	CCONJ
issue-859	28	51	their	their	PRON
issue-859	28	52	participation	participation	NOUN
issue-859	28	53	in	in	ADP
issue-859	28	54	annual	annual	ADJ
issue-859	28	55	surveys	survey	NOUN
issue-859	28	56	.	.	PUNCT
issue-859	29	1	value	value	NOUN
issue-859	29	2	/	/	SYM
issue-859	29	3	originality	originality	NOUN
issue-859	29	4	.	.	PUNCT
issue-859	30	1	the	the	DET
issue-859	30	2	authors	author	NOUN
issue-859	30	3	propose	propose	VERB
issue-859	30	4	criteria	criterion	NOUN
issue-859	30	5	for	for	ADP
issue-859	30	6	monitoring	monitoring	NOUN
issue-859	30	7	and	and	CCONJ
issue-859	30	8	self	self	NOUN
issue-859	30	9	-	-	PUNCT
issue-859	30	10	assessment	assessment	NOUN
issue-859	30	11	:	:	PUNCT
issue-859	30	12	incentives	incentive	VERB
issue-859	30	13	for	for	SCONJ
issue-859	30	14	all	all	DET
issue-859	30	15	employees	employee	NOUN
issue-859	30	16	for	for	ADP
issue-859	30	17	good	good	ADJ
issue-859	30	18	conduct	conduct	NOUN
issue-859	30	19	,	,	PUNCT
issue-859	30	20	application	application	NOUN
issue-859	30	21	of	of	ADP
issue-859	30	22	incentives	incentive	NOUN
issue-859	30	23	and	and	CCONJ
issue-859	30	24	sanctions	sanction	NOUN
issue-859	30	25	to	to	PART
issue-859	30	26	overcome	overcome	VERB
issue-859	30	27	immoral	immoral	ADJ
issue-859	30	28	acts	act	NOUN
issue-859	30	29	,	,	PUNCT
issue-859	30	30	informing	inform	VERB
issue-859	30	31	employees	employee	NOUN
issue-859	30	32	,	,	PUNCT
issue-859	30	33	effectiveness	effectiveness	NOUN
issue-859	30	34	of	of	ADP
issue-859	30	35	incentives	incentive	NOUN
issue-859	30	36	taking	take	VERB
issue-859	30	37	into	into	ADP
issue-859	30	38	account	account	NOUN
issue-859	30	39	the	the	DET
issue-859	30	40	specifics	specific	NOUN
issue-859	30	41	of	of	ADP
issue-859	30	42	baltic	baltic	ADJ
issue-859	30	43	journal	journal	PROPN
issue-859	30	44	of	of	ADP
issue-859	30	45	economic	economic	ADJ
issue-859	30	46	studies	study	NOUN
issue-859	30	47	67	67	NUM
issue-859	30	48	vol	vol	NOUN
issue-859	30	49	.	.	PROPN
issue-859	31	1	6	6	NUM
issue-859	31	2	,	,	PUNCT
issue-859	31	3	no	no	INTJ
issue-859	31	4	.	.	NOUN
issue-859	31	5	4	4	NUM
issue-859	31	6	,	,	PUNCT
issue-859	31	7	2020	2020	NUM
issue-859	31	8	high	high	ADJ
issue-859	31	9	ethical	ethical	ADJ
issue-859	31	10	culture	culture	NOUN
issue-859	31	11	of	of	ADP
issue-859	31	12	the	the	DET
issue-859	31	13	audit	audit	NOUN
issue-859	31	14	company	company	NOUN
issue-859	31	15	.	.	PUNCT
issue-859	32	1	the	the	DET
issue-859	32	2	proposed	propose	VERB
issue-859	32	3	measures	measure	NOUN
issue-859	32	4	will	will	AUX
issue-859	32	5	strengthen	strengthen	VERB
issue-859	32	6	the	the	DET
issue-859	32	7	elements	element	NOUN
issue-859	32	8	of	of	ADP
issue-859	32	9	the	the	DET
issue-859	32	10	internal	internal	ADJ
issue-859	32	11	quality	quality	NOUN
issue-859	32	12	control	control	NOUN
issue-859	32	13	system	system	NOUN
issue-859	32	14	and	and	CCONJ
issue-859	32	15	can	can	AUX
issue-859	32	16	be	be	AUX
issue-859	32	17	used	use	VERB
issue-859	32	18	in	in	ADP
issue-859	32	19	external	external	ADJ
issue-859	32	20	evaluation	evaluation	NOUN
issue-859	32	21	of	of	ADP
issue-859	32	22	the	the	DET
issue-859	32	23	quality	quality	NOUN
issue-859	32	24	of	of	ADP
issue-859	32	25	the	the	DET
issue-859	32	26	audit	audit	NOUN
issue-859	32	27	company	company	NOUN
issue-859	32	28	’s	’s	PART
issue-859	32	29	activities	activity	NOUN
issue-859	32	30	.	.	PUNCT
issue-859	33	1	implementation	implementation	NOUN
issue-859	33	2	of	of	ADP
issue-859	33	3	proposals	proposal	NOUN
issue-859	33	4	can	can	AUX
issue-859	33	5	lead	lead	VERB
issue-859	33	6	to	to	ADP
issue-859	33	7	the	the	DET
issue-859	33	8	organization	organization	NOUN
issue-859	33	9	of	of	ADP
issue-859	33	10	audit	audit	NOUN
issue-859	33	11	work	work	VERB
issue-859	33	12	on	on	ADP
issue-859	33	13	a	a	DET
issue-859	33	14	high	high	ADJ
issue-859	33	15	quality	quality	NOUN
issue-859	33	16	,	,	PUNCT
issue-859	33	17	responsible	responsible	ADJ
issue-859	33	18	basis	basis	NOUN
issue-859	33	19	,	,	PUNCT
issue-859	33	20	which	which	PRON
issue-859	33	21	can	can	AUX
issue-859	33	22	increase	increase	VERB
issue-859	33	23	the	the	DET
issue-859	33	24	trust	trust	NOUN
issue-859	33	25	of	of	ADP
issue-859	33	26	users	user	NOUN
issue-859	33	27	in	in	ADP
issue-859	33	28	the	the	DET
issue-859	33	29	results	result	NOUN
issue-859	33	30	of	of	ADP
issue-859	33	31	audit	audit	NOUN
issue-859	33	32	activity	activity	NOUN
issue-859	33	33	.	.	PUNCT
issue-859	34	1	key	key	ADJ
issue-859	34	2	words	word	NOUN
issue-859	34	3	:	:	PUNCT
issue-859	34	4	ethical	ethical	ADJ
issue-859	34	5	principles	principle	NOUN
issue-859	34	6	,	,	PUNCT
issue-859	34	7	monitoring	monitoring	NOUN
issue-859	34	8	of	of	ADP
issue-859	34	9	ethical	ethical	ADJ
issue-859	34	10	behavior	behavior	NOUN
issue-859	34	11	,	,	PUNCT
issue-859	34	12	self	self	NOUN
issue-859	34	13	-	-	PUNCT
issue-859	34	14	scoring	scoring	NOUN
issue-859	34	15	of	of	ADP
issue-859	34	16	compliance	compliance	NOUN
issue-859	34	17	with	with	ADP
issue-859	34	18	ethical	ethical	ADJ
issue-859	34	19	norms	norm	NOUN
issue-859	34	20	,	,	PUNCT
issue-859	34	21	internal	internal	ADJ
issue-859	34	22	control	control	NOUN
issue-859	34	23	of	of	ADP
issue-859	34	24	ethical	ethical	ADJ
issue-859	34	25	rules	rule	NOUN
issue-859	34	26	,	,	PUNCT
issue-859	34	27	effectiveness	effectiveness	NOUN
issue-859	34	28	of	of	ADP
issue-859	34	29	ethical	ethical	ADJ
issue-859	34	30	behavior	behavior	NOUN
issue-859	34	31	management	management	NOUN
issue-859	34	32	.	.	PUNCT
issue-859	35	1	jel	jel	PROPN
issue-859	35	2	classification	classification	NOUN
issue-859	35	3	:	:	PUNCT
issue-859	35	4	m14	m14	NOUN
issue-859	35	5	,	,	PUNCT
issue-859	35	6	m42	m42	PROPN
issue-859	35	7	1	1	NUM
issue-859	35	8	.	.	PUNCT
issue-859	36	1	introduction	introduction	NOUN
issue-859	36	2	promoting	promote	VERB
issue-859	36	3	public	public	ADJ
issue-859	36	4	confidence	confidence	NOUN
issue-859	36	5	in	in	ADP
issue-859	36	6	auditors	auditor	NOUN
issue-859	36	7	and	and	CCONJ
issue-859	36	8	audit	audit	NOUN
issue-859	36	9	firms	firm	NOUN
issue-859	36	10	is	be	AUX
issue-859	36	11	based	base	VERB
issue-859	36	12	on	on	ADP
issue-859	36	13	the	the	DET
issue-859	36	14	introduction	introduction	NOUN
issue-859	36	15	of	of	ADP
issue-859	36	16	ethical	ethical	ADJ
issue-859	36	17	conduct	conduct	NOUN
issue-859	36	18	by	by	ADP
issue-859	36	19	auditors	auditor	NOUN
issue-859	36	20	.	.	PUNCT
issue-859	37	1	it	it	PRON
issue-859	37	2	is	be	AUX
issue-859	37	3	determined	determine	VERB
issue-859	37	4	by	by	ADP
issue-859	37	5	ethical	ethical	ADJ
issue-859	37	6	principles	principle	NOUN
issue-859	37	7	and	and	CCONJ
issue-859	37	8	professional	professional	ADJ
issue-859	37	9	values	value	NOUN
issue-859	37	10	.	.	PUNCT
issue-859	38	1	they	they	PRON
issue-859	38	2	reflect	reflect	VERB
issue-859	38	3	the	the	DET
issue-859	38	4	model	model	NOUN
issue-859	38	5	of	of	ADP
issue-859	38	6	personal	personal	ADJ
issue-859	38	7	development	development	NOUN
issue-859	38	8	formulated	formulate	VERB
issue-859	38	9	taking	take	VERB
issue-859	38	10	into	into	ADP
issue-859	38	11	account	account	NOUN
issue-859	38	12	the	the	DET
issue-859	38	13	requirements	requirement	NOUN
issue-859	38	14	of	of	ADP
issue-859	38	15	the	the	DET
issue-859	38	16	international	international	ADJ
issue-859	38	17	financial	financial	ADJ
issue-859	38	18	reporting	reporting	NOUN
issue-859	38	19	standards	standard	NOUN
issue-859	38	20	(	(	PUNCT
issue-859	38	21	ifrs	ifrs	NOUN
issue-859	38	22	)	)	PUNCT
issue-859	38	23	in	in	ADP
issue-859	38	24	the	the	DET
issue-859	38	25	framework	framework	NOUN
issue-859	38	26	of	of	ADP
issue-859	38	27	the	the	DET
issue-859	38	28	national	national	ADJ
issue-859	38	29	policy	policy	NOUN
issue-859	38	30	(	(	PUNCT
issue-859	38	31	gazabon	gazabon	PROPN
issue-859	38	32	,	,	PUNCT
issue-859	38	33	cantillo	cantillo	PROPN
issue-859	38	34	&	&	CCONJ
issue-859	38	35	alvarez	alvarez	PROPN
issue-859	38	36	,	,	PUNCT
issue-859	38	37	2017	2017	NUM
issue-859	38	38	)	)	PUNCT
issue-859	38	39	.	.	PUNCT
issue-859	39	1	professional	professional	ADJ
issue-859	39	2	ethics	ethic	NOUN
issue-859	39	3	is	be	AUX
issue-859	39	4	consistent	consistent	ADJ
issue-859	39	5	with	with	ADP
issue-859	39	6	the	the	DET
issue-859	39	7	values	value	NOUN
issue-859	39	8	of	of	ADP
issue-859	39	9	mankind	mankind	NOUN
issue-859	39	10	.	.	PUNCT
issue-859	40	1	the	the	DET
issue-859	40	2	evolution	evolution	NOUN
issue-859	40	3	of	of	ADP
issue-859	40	4	ethics	ethic	NOUN
issue-859	40	5	in	in	ADP
issue-859	40	6	the	the	DET
issue-859	40	7	new	new	ADJ
issue-859	40	8	environment	environment	NOUN
issue-859	40	9	(	(	PUNCT
issue-859	40	10	lachmann	lachmann	NOUN
issue-859	40	11	,	,	PUNCT
issue-859	40	12	2013	2013	NUM
issue-859	40	13	)	)	PUNCT
issue-859	40	14	requires	require	VERB
issue-859	40	15	adjustment	adjustment	NOUN
issue-859	40	16	of	of	ADP
issue-859	40	17	ethical	ethical	ADJ
issue-859	40	18	values	value	NOUN
issue-859	40	19	management	management	NOUN
issue-859	40	20	in	in	ADP
issue-859	40	21	the	the	DET
issue-859	40	22	professional	professional	ADJ
issue-859	40	23	field	field	NOUN
issue-859	40	24	.	.	PUNCT
issue-859	41	1	public	public	ADJ
issue-859	41	2	reporting	reporting	NOUN
issue-859	41	3	is	be	AUX
issue-859	41	4	based	base	VERB
issue-859	41	5	on	on	ADP
issue-859	41	6	public	public	ADJ
issue-859	41	7	trust	trust	NOUN
issue-859	41	8	.	.	PUNCT
issue-859	42	1	it	it	PRON
issue-859	42	2	is	be	AUX
issue-859	42	3	developed	develop	VERB
issue-859	42	4	by	by	ADP
issue-859	42	5	users	user	NOUN
issue-859	42	6	in	in	ADP
issue-859	42	7	the	the	DET
issue-859	42	8	community	community	NOUN
issue-859	42	9	based	base	VERB
issue-859	42	10	on	on	ADP
issue-859	42	11	regulatory	regulatory	ADJ
issue-859	42	12	requirements	requirement	NOUN
issue-859	42	13	defined	define	VERB
issue-859	42	14	by	by	ADP
issue-859	42	15	the	the	DET
issue-859	42	16	ethics	ethic	NOUN
issue-859	42	17	code	code	NOUN
issue-859	42	18	of	of	ADP
issue-859	42	19	the	the	DET
issue-859	42	20	auditor	auditor	NOUN
issue-859	42	21	(	(	PUNCT
issue-859	42	22	code	code	NOUN
issue-859	42	23	,	,	PUNCT
issue-859	42	24	2012	2012	NUM
issue-859	42	25	)	)	PUNCT
issue-859	42	26	.	.	PUNCT
issue-859	43	1	reliability	reliability	NOUN
issue-859	43	2	is	be	AUX
issue-859	43	3	deeply	deeply	ADV
issue-859	43	4	based	base	VERB
issue-859	43	5	on	on	ADP
issue-859	43	6	the	the	DET
issue-859	43	7	independence	independence	NOUN
issue-859	43	8	,	,	PUNCT
issue-859	43	9	impartiality	impartiality	NOUN
issue-859	43	10	and	and	CCONJ
issue-859	43	11	moral	moral	ADJ
issue-859	43	12	integrity	integrity	NOUN
issue-859	43	13	of	of	ADP
issue-859	43	14	auditors	auditor	NOUN
issue-859	43	15	,	,	PUNCT
issue-859	43	16	who	who	PRON
issue-859	43	17	must	must	AUX
issue-859	43	18	act	act	VERB
issue-859	43	19	in	in	ADP
issue-859	43	20	accordance	accordance	NOUN
issue-859	43	21	with	with	ADP
issue-859	43	22	values	value	NOUN
issue-859	43	23	and	and	CCONJ
issue-859	43	24	moral	moral	ADJ
issue-859	43	25	principles	principle	NOUN
issue-859	43	26	.	.	PUNCT
issue-859	44	1	therefore	therefore	ADV
issue-859	44	2	,	,	PUNCT
issue-859	44	3	the	the	DET
issue-859	44	4	audit	audit	NOUN
issue-859	44	5	firm	firm	NOUN
issue-859	44	6	must	must	AUX
issue-859	44	7	ensure	ensure	VERB
issue-859	44	8	that	that	SCONJ
issue-859	44	9	the	the	DET
issue-859	44	10	described	describe	VERB
issue-859	44	11	ethical	ethical	ADJ
issue-859	44	12	standards	standard	NOUN
issue-859	44	13	are	be	AUX
issue-859	44	14	recognized	recognize	VERB
issue-859	44	15	as	as	ADP
issue-859	44	16	professional	professional	ADJ
issue-859	44	17	standards	standard	NOUN
issue-859	44	18	of	of	ADP
issue-859	44	19	conduct	conduct	NOUN
issue-859	44	20	and	and	CCONJ
issue-859	44	21	are	be	AUX
issue-859	44	22	observed	observe	VERB
issue-859	44	23	in	in	ADP
issue-859	44	24	the	the	DET
issue-859	44	25	course	course	NOUN
issue-859	44	26	of	of	ADP
issue-859	44	27	performing	perform	VERB
issue-859	44	28	audit	audit	NOUN
issue-859	44	29	activities	activity	NOUN
issue-859	44	30	(	(	PUNCT
issue-859	44	31	bondar	bondar	NOUN
issue-859	44	32	,	,	PUNCT
issue-859	44	33	2017	2017	NUM
issue-859	44	34	)	)	PUNCT
issue-859	44	35	.	.	PUNCT
issue-859	45	1	in	in	ADP
issue-859	45	2	most	most	ADJ
issue-859	45	3	cases	case	NOUN
issue-859	45	4	,	,	PUNCT
issue-859	45	5	standards	standard	NOUN
issue-859	45	6	require	require	VERB
issue-859	45	7	auditors	auditor	NOUN
issue-859	45	8	to	to	PART
issue-859	45	9	act	act	VERB
issue-859	45	10	in	in	ADP
issue-859	45	11	accordance	accordance	NOUN
issue-859	45	12	with	with	ADP
issue-859	45	13	the	the	DET
issue-859	45	14	principles	principle	NOUN
issue-859	45	15	of	of	ADP
issue-859	45	16	honesty	honesty	NOUN
issue-859	45	17	,	,	PUNCT
issue-859	45	18	independence	independence	NOUN
issue-859	45	19	,	,	PUNCT
issue-859	45	20	objectivity	objectivity	NOUN
issue-859	45	21	,	,	PUNCT
issue-859	45	22	impartiality	impartiality	NOUN
issue-859	45	23	,	,	PUNCT
issue-859	45	24	confidentiality	confidentiality	NOUN
issue-859	45	25	and	and	CCONJ
issue-859	45	26	competence	competence	NOUN
issue-859	45	27	(	(	PUNCT
issue-859	45	28	shvets	shvet	NOUN
issue-859	45	29	&	&	CCONJ
issue-859	45	30	pavlik	pavlik	PROPN
issue-859	45	31	,	,	PUNCT
issue-859	45	32	2018	2018	NUM
issue-859	45	33	)	)	PUNCT
issue-859	45	34	.	.	PUNCT
issue-859	46	1	the	the	DET
issue-859	46	2	organizational	organizational	ADJ
issue-859	46	3	side	side	NOUN
issue-859	46	4	of	of	ADP
issue-859	46	5	their	their	PRON
issue-859	46	6	implementation	implementation	NOUN
issue-859	46	7	is	be	AUX
issue-859	46	8	based	base	VERB
issue-859	46	9	on	on	ADP
issue-859	46	10	the	the	DET
issue-859	46	11	following	following	NOUN
issue-859	46	12	.	.	PUNCT
issue-859	47	1	each	each	DET
issue-859	47	2	audit	audit	NOUN
issue-859	47	3	company	company	NOUN
issue-859	47	4	that	that	PRON
issue-859	47	5	declares	declare	VERB
issue-859	47	6	compliance	compliance	NOUN
issue-859	47	7	with	with	ADP
issue-859	47	8	international	international	ADJ
issue-859	47	9	standards	standard	NOUN
issue-859	47	10	on	on	ADP
issue-859	47	11	auditing	auditing	NOUN
issue-859	47	12	,	,	PUNCT
issue-859	47	13	which	which	PRON
issue-859	47	14	are	be	AUX
issue-859	47	15	recognized	recognize	VERB
issue-859	47	16	in	in	ADP
issue-859	47	17	ukraine	ukraine	NOUN
issue-859	47	18	as	as	ADP
issue-859	47	19	national	national	ADJ
issue-859	47	20	,	,	PUNCT
issue-859	47	21	has	have	VERB
issue-859	47	22	the	the	DET
issue-859	47	23	responsibility	responsibility	NOUN
issue-859	47	24	and	and	CCONJ
issue-859	47	25	obligation	obligation	NOUN
issue-859	47	26	:	:	PUNCT
issue-859	47	27	–	–	PUNCT
issue-859	47	28	to	to	PART
issue-859	47	29	develop	develop	VERB
issue-859	47	30	their	their	PRON
issue-859	47	31	own	own	ADJ
issue-859	47	32	internal	internal	ADJ
issue-859	47	33	rules	rule	NOUN
issue-859	47	34	of	of	ADP
issue-859	47	35	ethics	ethic	NOUN
issue-859	47	36	,	,	PUNCT
issue-859	47	37	clarifying	clarify	VERB
issue-859	47	38	ethical	ethical	ADJ
issue-859	47	39	concepts	concept	NOUN
issue-859	47	40	based	base	VERB
issue-859	47	41	on	on	ADP
issue-859	47	42	the	the	DET
issue-859	47	43	principles	principle	NOUN
issue-859	47	44	set	set	VERB
issue-859	47	45	out	out	ADP
issue-859	47	46	in	in	ADP
issue-859	47	47	the	the	DET
issue-859	47	48	international	international	ADJ
issue-859	47	49	code	code	NOUN
issue-859	47	50	of	of	ADP
issue-859	47	51	ethics	ethic	NOUN
issue-859	47	52	;	;	PUNCT
issue-859	47	53	–	–	PUNCT
issue-859	47	54	ethical	ethical	ADJ
issue-859	47	55	requirements	requirement	NOUN
issue-859	47	56	are	be	AUX
issue-859	47	57	mandatory	mandatory	ADJ
issue-859	47	58	for	for	ADP
issue-859	47	59	auditors	auditor	NOUN
issue-859	47	60	in	in	ADP
issue-859	47	61	the	the	DET
issue-859	47	62	performance	performance	NOUN
issue-859	47	63	of	of	ADP
issue-859	47	64	their	their	PRON
issue-859	47	65	professional	professional	ADJ
issue-859	47	66	duties	duty	NOUN
issue-859	47	67	and	and	CCONJ
issue-859	47	68	in	in	ADP
issue-859	47	69	their	their	PRON
issue-859	47	70	personal	personal	ADJ
issue-859	47	71	lives	life	NOUN
issue-859	47	72	;	;	PUNCT
issue-859	47	73	–	–	PUNCT
issue-859	47	74	all	all	DET
issue-859	47	75	auditors	auditor	NOUN
issue-859	47	76	should	should	AUX
issue-859	47	77	be	be	AUX
issue-859	47	78	familiar	familiar	ADJ
issue-859	47	79	with	with	ADP
issue-859	47	80	ethical	ethical	ADJ
issue-859	47	81	values	value	NOUN
issue-859	47	82	and	and	CCONJ
issue-859	47	83	principles	principle	NOUN
issue-859	47	84	;	;	PUNCT
issue-859	47	85	–	–	PUNCT
issue-859	47	86	active	active	ADJ
issue-859	47	87	promotion	promotion	NOUN
issue-859	47	88	of	of	ADP
issue-859	47	89	the	the	DET
issue-859	47	90	ethical	ethical	ADJ
issue-859	47	91	conduct	conduct	NOUN
issue-859	47	92	in	in	ADP
issue-859	47	93	the	the	DET
issue-859	47	94	entire	entire	ADJ
issue-859	47	95	audit	audit	NOUN
issue-859	47	96	firm	firm	NOUN
issue-859	47	97	;	;	PUNCT
issue-859	47	98	–	–	PUNCT
issue-859	47	99	actions	action	NOUN
issue-859	47	100	of	of	ADP
issue-859	47	101	the	the	DET
issue-859	47	102	top	top	ADJ
issue-859	47	103	management	management	NOUN
issue-859	47	104	of	of	ADP
issue-859	47	105	the	the	DET
issue-859	47	106	audit	audit	NOUN
issue-859	47	107	firm	firm	NOUN
issue-859	47	108	should	should	AUX
issue-859	47	109	be	be	AUX
issue-859	47	110	an	an	DET
issue-859	47	111	example	example	NOUN
issue-859	47	112	of	of	ADP
issue-859	47	113	ethical	ethical	ADJ
issue-859	47	114	behavior	behavior	NOUN
issue-859	47	115	;	;	PUNCT
issue-859	47	116	–	–	PUNCT
issue-859	47	117	audit	audit	NOUN
issue-859	47	118	firm	firm	NOUN
issue-859	47	119	must	must	AUX
issue-859	47	120	be	be	AUX
issue-859	47	121	governed	govern	VERB
issue-859	47	122	by	by	ADP
issue-859	47	123	appropriate	appropriate	ADJ
issue-859	47	124	policies	policy	NOUN
issue-859	47	125	and	and	CCONJ
issue-859	47	126	procedures	procedure	NOUN
issue-859	47	127	that	that	PRON
issue-859	47	128	guarantee	guarantee	VERB
issue-859	47	129	its	its	PRON
issue-859	47	130	independence	independence	NOUN
issue-859	47	131	.	.	PUNCT
issue-859	48	1	–	–	PUNCT
issue-859	48	2	the	the	DET
issue-859	48	3	company	company	NOUN
issue-859	48	4	’s	’s	PART
issue-859	48	5	management	management	NOUN
issue-859	48	6	should	should	AUX
issue-859	48	7	ensure	ensure	VERB
issue-859	48	8	the	the	DET
issue-859	48	9	reduction	reduction	NOUN
issue-859	48	10	of	of	ADP
issue-859	48	11	employees	employee	NOUN
issue-859	48	12	’	’	PART
issue-859	48	13	conflicts	conflict	NOUN
issue-859	48	14	of	of	ADP
issue-859	48	15	interests	interest	NOUN
issue-859	48	16	in	in	ADP
issue-859	48	17	the	the	DET
issue-859	48	18	audit	audit	NOUN
issue-859	48	19	practices	practice	NOUN
issue-859	48	20	;	;	PUNCT
issue-859	48	21	–	–	PUNCT
issue-859	48	22	prevent	prevent	VERB
issue-859	48	23	the	the	DET
issue-859	48	24	internal	internal	ADJ
issue-859	48	25	conflicts	conflict	NOUN
issue-859	48	26	of	of	ADP
issue-859	48	27	interest	interest	NOUN
issue-859	48	28	and	and	CCONJ
issue-859	48	29	corruption	corruption	NOUN
issue-859	48	30	.	.	PUNCT
issue-859	49	1	these	these	DET
issue-859	49	2	aspects	aspect	NOUN
issue-859	49	3	of	of	ADP
issue-859	49	4	ethical	ethical	ADJ
issue-859	49	5	issues	issue	NOUN
issue-859	49	6	have	have	AUX
issue-859	49	7	aroused	arouse	VERB
issue-859	49	8	considerable	considerable	ADJ
issue-859	49	9	interest	interest	NOUN
issue-859	49	10	among	among	ADP
issue-859	49	11	researchers	researcher	NOUN
issue-859	49	12	(	(	PUNCT
issue-859	49	13	nubia	nubia	PROPN
issue-859	49	14	&	&	CCONJ
issue-859	49	15	díaz	díaz	PROPN
issue-859	49	16	ortega	ortega	PROPN
issue-859	49	17	,	,	PUNCT
issue-859	49	18	2018	2018	NUM
issue-859	49	19	)	)	PUNCT
issue-859	49	20	and	and	CCONJ
issue-859	49	21	the	the	DET
issue-859	49	22	search	search	NOUN
issue-859	49	23	for	for	ADP
issue-859	49	24	conflict	conflict	NOUN
issue-859	49	25	resolution	resolution	NOUN
issue-859	49	26	.	.	PUNCT
issue-859	50	1	2	2	X
issue-859	50	2	.	.	X
issue-859	50	3	materials	material	NOUN
issue-859	50	4	and	and	CCONJ
issue-859	50	5	methods	method	NOUN
issue-859	50	6	the	the	DET
issue-859	50	7	key	key	ADJ
issue-859	50	8	research	research	NOUN
issue-859	50	9	question	question	NOUN
issue-859	50	10	is	be	AUX
issue-859	50	11	a	a	DET
issue-859	50	12	comprehensive	comprehensive	ADJ
issue-859	50	13	study	study	NOUN
issue-859	50	14	of	of	ADP
issue-859	50	15	the	the	DET
issue-859	50	16	purpose	purpose	NOUN
issue-859	50	17	and	and	CCONJ
issue-859	50	18	mechanisms	mechanism	NOUN
issue-859	50	19	of	of	ADP
issue-859	50	20	the	the	DET
issue-859	50	21	influence	influence	NOUN
issue-859	50	22	of	of	ADP
issue-859	50	23	ethical	ethical	ADJ
issue-859	50	24	principles	principle	NOUN
issue-859	50	25	on	on	ADP
issue-859	50	26	the	the	DET
issue-859	50	27	quality	quality	NOUN
issue-859	50	28	of	of	ADP
issue-859	50	29	professional	professional	ADJ
issue-859	50	30	duties	duty	NOUN
issue-859	50	31	and	and	CCONJ
issue-859	50	32	the	the	DET
issue-859	50	33	interaction	interaction	NOUN
issue-859	50	34	of	of	ADP
issue-859	50	35	monitoring	monitoring	NOUN
issue-859	50	36	tools	tool	NOUN
issue-859	50	37	,	,	PUNCT
issue-859	50	38	self	self	NOUN
issue-859	50	39	-	-	PUNCT
issue-859	50	40	assessment	assessment	NOUN
issue-859	50	41	in	in	ADP
issue-859	50	42	the	the	DET
issue-859	50	43	internal	internal	ADJ
issue-859	50	44	control	control	NOUN
issue-859	50	45	system	system	NOUN
issue-859	50	46	of	of	ADP
issue-859	50	47	the	the	DET
issue-859	50	48	audit	audit	NOUN
issue-859	50	49	company	company	NOUN
issue-859	50	50	.	.	PUNCT
issue-859	51	1	thus	thus	ADV
issue-859	51	2	,	,	PUNCT
issue-859	51	3	a	a	DET
issue-859	51	4	deductive	deductive	ADJ
issue-859	51	5	approach	approach	NOUN
issue-859	51	6	is	be	AUX
issue-859	51	7	applied	apply	VERB
issue-859	51	8	that	that	PRON
issue-859	51	9	is	be	AUX
issue-859	51	10	suitable	suitable	ADJ
issue-859	51	11	for	for	ADP
issue-859	51	12	this	this	DET
issue-859	51	13	type	type	NOUN
issue-859	51	14	of	of	ADP
issue-859	51	15	conceptual	conceptual	ADJ
issue-859	51	16	research	research	NOUN
issue-859	51	17	.	.	PUNCT
issue-859	52	1	the	the	DET
issue-859	52	2	literature	literature	PROPN
issue-859	52	3	review	review	NOUN
issue-859	52	4	was	be	AUX
issue-859	52	5	performed	perform	VERB
issue-859	52	6	using	use	VERB
issue-859	52	7	the	the	DET
issue-859	52	8	primary	primary	ADJ
issue-859	52	9	sources	source	NOUN
issue-859	52	10	,	,	PUNCT
issue-859	52	11	by	by	ADP
issue-859	52	12	querying	query	VERB
issue-859	52	13	the	the	DET
issue-859	52	14	databases	database	NOUN
issue-859	52	15	of	of	ADP
issue-859	52	16	leading	lead	VERB
issue-859	52	17	scientific	scientific	ADJ
issue-859	52	18	journals	journal	NOUN
issue-859	52	19	via	via	ADP
issue-859	52	20	applied	apply	VERB
issue-859	52	21	methods	method	NOUN
issue-859	52	22	of	of	ADP
issue-859	52	23	analysis	analysis	NOUN
issue-859	52	24	,	,	PUNCT
issue-859	52	25	synthesis	synthesis	NOUN
issue-859	52	26	,	,	PUNCT
issue-859	52	27	generalization	generalization	NOUN
issue-859	52	28	and	and	CCONJ
issue-859	52	29	comparison	comparison	NOUN
issue-859	52	30	.	.	PUNCT
issue-859	53	1	the	the	DET
issue-859	53	2	empirical	empirical	ADJ
issue-859	53	3	method	method	NOUN
issue-859	53	4	of	of	ADP
issue-859	53	5	data	datum	NOUN
issue-859	53	6	collection	collection	NOUN
issue-859	53	7	was	be	AUX
issue-859	53	8	the	the	DET
issue-859	53	9	dominant	dominant	ADJ
issue-859	53	10	research	research	NOUN
issue-859	53	11	method	method	NOUN
issue-859	53	12	by	by	ADP
issue-859	53	13	processing	process	VERB
issue-859	53	14	individually	individually	ADV
issue-859	53	15	written	write	VERB
issue-859	53	16	answers	answer	NOUN
issue-859	53	17	to	to	ADP
issue-859	53	18	questions	question	NOUN
issue-859	53	19	in	in	ADP
issue-859	53	20	the	the	DET
issue-859	53	21	survey	survey	NOUN
issue-859	53	22	developed	develop	VERB
issue-859	53	23	by	by	ADP
issue-859	53	24	the	the	DET
issue-859	53	25	authors	author	NOUN
issue-859	53	26	of	of	ADP
issue-859	53	27	this	this	DET
issue-859	53	28	study	study	NOUN
issue-859	53	29	.	.	PUNCT
issue-859	54	1	the	the	DET
issue-859	54	2	questionnaire	questionnaire	NOUN
issue-859	54	3	was	be	AUX
issue-859	54	4	evaluated	evaluate	VERB
issue-859	54	5	by	by	ADP
issue-859	54	6	5	5	NUM
issue-859	54	7	audit	audit	NOUN
issue-859	54	8	experts	expert	NOUN
issue-859	54	9	.	.	PUNCT
issue-859	55	1	the	the	DET
issue-859	55	2	survey	survey	NOUN
issue-859	55	3	of	of	ADP
issue-859	55	4	auditors	auditor	NOUN
issue-859	55	5	was	be	AUX
issue-859	55	6	conducted	conduct	VERB
issue-859	55	7	in	in	ADP
issue-859	55	8	2018	2018	NUM
issue-859	55	9	-	-	SYM
issue-859	55	10	2019	2019	NUM
issue-859	55	11	during	during	ADP
issue-859	55	12	the	the	DET
issue-859	55	13	advanced	advanced	ADJ
issue-859	55	14	professional	professional	ADJ
issue-859	55	15	training	training	NOUN
issue-859	55	16	of	of	ADP
issue-859	55	17	auditors	auditor	NOUN
issue-859	55	18	,	,	PUNCT
issue-859	55	19	state	state	NOUN
issue-859	55	20	accountants	accountant	NOUN
issue-859	55	21	,	,	PUNCT
issue-859	55	22	managers	manager	NOUN
issue-859	55	23	at	at	ADP
issue-859	55	24	taras	taras	PROPN
issue-859	55	25	shevchenko	shevchenko	PROPN
issue-859	55	26	national	national	PROPN
issue-859	55	27	university	university	PROPN
issue-859	55	28	of	of	ADP
issue-859	55	29	kyiv	kyiv	PROPN
issue-859	55	30	.	.	PUNCT
issue-859	56	1	the	the	DET
issue-859	56	2	purpose	purpose	NOUN
issue-859	56	3	of	of	ADP
issue-859	56	4	the	the	DET
issue-859	56	5	survey	survey	NOUN
issue-859	56	6	was	be	AUX
issue-859	56	7	to	to	PART
issue-859	56	8	study	study	VERB
issue-859	56	9	and	and	CCONJ
issue-859	56	10	analyze	analyze	VERB
issue-859	56	11	the	the	DET
issue-859	56	12	existing	exist	VERB
issue-859	56	13	experience	experience	NOUN
issue-859	56	14	of	of	ADP
issue-859	56	15	auditing	auditing	NOUN
issue-859	56	16	ethics	ethic	NOUN
issue-859	56	17	to	to	PART
issue-859	56	18	develop	develop	VERB
issue-859	56	19	proposals	proposal	NOUN
issue-859	56	20	for	for	ADP
issue-859	56	21	the	the	DET
issue-859	56	22	organization	organization	NOUN
issue-859	56	23	of	of	ADP
issue-859	56	24	ethical	ethical	ADJ
issue-859	56	25	behavior	behavior	NOUN
issue-859	56	26	management	management	NOUN
issue-859	56	27	,	,	PUNCT
issue-859	56	28	methodology	methodology	NOUN
issue-859	56	29	and	and	CCONJ
issue-859	56	30	reporting	reporting	NOUN
issue-859	56	31	.	.	PUNCT
issue-859	57	1	the	the	DET
issue-859	57	2	questions	question	NOUN
issue-859	57	3	were	be	AUX
issue-859	57	4	aimed	aim	VERB
issue-859	57	5	at	at	ADP
issue-859	57	6	assessing	assess	VERB
issue-859	57	7	the	the	DET
issue-859	57	8	situation	situation	NOUN
issue-859	57	9	with	with	ADP
issue-859	57	10	ethics	ethic	NOUN
issue-859	57	11	management	management	NOUN
issue-859	57	12	in	in	ADP
issue-859	57	13	audit	audit	NOUN
issue-859	57	14	companies	company	NOUN
issue-859	57	15	,	,	PUNCT
issue-859	57	16	the	the	DET
issue-859	57	17	results	result	NOUN
issue-859	57	18	of	of	ADP
issue-859	57	19	the	the	DET
issue-859	57	20	assessment	assessment	NOUN
issue-859	57	21	of	of	ADP
issue-859	57	22	compliance	compliance	NOUN
issue-859	57	23	with	with	ADP
issue-859	57	24	ethical	ethical	ADJ
issue-859	57	25	principles	principle	NOUN
issue-859	57	26	.	.	PUNCT
issue-859	58	1	96	96	NUM
issue-859	58	2	out	out	ADP
issue-859	58	3	of	of	ADP
issue-859	58	4	150	150	NUM
issue-859	58	5	respondents	respondent	NOUN
issue-859	58	6	(	(	PUNCT
issue-859	58	7	64	64	NUM
issue-859	58	8	%	%	NOUN
issue-859	58	9	)	)	PUNCT
issue-859	58	10	provided	provide	VERB
issue-859	58	11	written	write	VERB
issue-859	58	12	answers	answer	NOUN
issue-859	58	13	to	to	ADP
issue-859	58	14	the	the	DET
issue-859	58	15	questionnaire	questionnaire	NOUN
issue-859	58	16	,	,	PUNCT
issue-859	58	17	guided	guide	VERB
issue-859	58	18	by	by	ADP
issue-859	58	19	ideas	idea	NOUN
issue-859	58	20	,	,	PUNCT
issue-859	58	21	values	value	NOUN
issue-859	58	22	and	and	CCONJ
issue-859	58	23	their	their	PRON
issue-859	58	24	own	own	ADJ
issue-859	58	25	professional	professional	ADJ
issue-859	58	26	experience	experience	NOUN
issue-859	58	27	.	.	PUNCT
issue-859	59	1	the	the	DET
issue-859	59	2	minimum	minimum	ADJ
issue-859	59	3	sample	sample	NOUN
issue-859	59	4	size	size	NOUN
issue-859	59	5	for	for	ADP
issue-859	59	6	analysis	analysis	NOUN
issue-859	59	7	should	should	AUX
issue-859	59	8	be	be	AUX
issue-859	59	9	around	around	ADV
issue-859	59	10	90	90	NUM
issue-859	59	11	to	to	PART
issue-859	59	12	140	140	NUM
issue-859	59	13	respondents	respondent	NOUN
issue-859	59	14	(	(	PUNCT
issue-859	59	15	volkova	volkova	PROPN
issue-859	59	16	&	&	CCONJ
issue-859	59	17	emelyanov	emelyanov	PROPN
issue-859	59	18	,	,	PUNCT
issue-859	59	19	2012	2012	NUM
issue-859	59	20	)	)	PUNCT
issue-859	59	21	.	.	PUNCT
issue-859	60	1	data	datum	NOUN
issue-859	60	2	processing	processing	NOUN
issue-859	60	3	was	be	AUX
issue-859	60	4	performed	perform	VERB
issue-859	60	5	using	use	VERB
issue-859	60	6	the	the	DET
issue-859	60	7	application	application	NOUN
issue-859	60	8	program	program	NOUN
issue-859	60	9	analysis	analysis	NOUN
issue-859	60	10	and	and	CCONJ
issue-859	60	11	modeling	modeling	NOUN
issue-859	60	12	in	in	ADP
issue-859	60	13	the	the	DET
issue-859	60	14	audit	audit	NOUN
issue-859	60	15	“	"	PUNCT
issue-859	60	16	1	1	NUM
issue-859	60	17	-	-	PUNCT
issue-859	60	18	c	c	NOUN
issue-859	60	19	accounting	account	VERB
issue-859	60	20	8.0	8.0	NUM
issue-859	60	21	”	"	PUNCT
issue-859	60	22	.	.	PUNCT
issue-859	61	1	3	3	X
issue-859	61	2	.	.	X
issue-859	61	3	theoretical	theoretical	ADJ
issue-859	61	4	prerequisites	prerequisite	NOUN
issue-859	61	5	of	of	ADP
issue-859	61	6	the	the	DET
issue-859	61	7	study	study	NOUN
issue-859	61	8	strengthening	strengthen	VERB
issue-859	61	9	auditors	auditor	NOUN
issue-859	61	10	’	’	PART
issue-859	61	11	accountability	accountability	NOUN
issue-859	61	12	for	for	ADP
issue-859	61	13	their	their	PRON
issue-859	61	14	findings	finding	NOUN
issue-859	61	15	is	be	AUX
issue-859	61	16	not	not	PART
issue-859	61	17	just	just	ADV
issue-859	61	18	about	about	ADP
issue-859	61	19	strengthening	strengthen	VERB
issue-859	61	20	their	their	PRON
issue-859	61	21	control	control	NOUN
issue-859	61	22	baltic	baltic	PROPN
issue-859	61	23	journal	journal	PROPN
issue-859	61	24	of	of	ADP
issue-859	61	25	economic	economic	ADJ
issue-859	61	26	studies	study	NOUN
issue-859	61	27	68	68	NUM
issue-859	61	28	vol	vol	NOUN
issue-859	61	29	.	.	PROPN
issue-859	62	1	6	6	NUM
issue-859	62	2	,	,	PUNCT
issue-859	62	3	no	no	INTJ
issue-859	62	4	.	.	NOUN
issue-859	62	5	4	4	NUM
issue-859	62	6	,	,	PUNCT
issue-859	62	7	2020	2020	NUM
issue-859	62	8	over	over	ADP
issue-859	62	9	professional	professional	ADJ
issue-859	62	10	standards	standard	NOUN
issue-859	62	11	and	and	CCONJ
issue-859	62	12	in	in	ADP
issue-859	62	13	-	-	PUNCT
issue-859	62	14	depth	depth	NOUN
issue-859	62	15	knowledge	knowledge	NOUN
issue-859	62	16	.	.	PUNCT
issue-859	63	1	here	here	ADV
issue-859	63	2	,	,	PUNCT
issue-859	63	3	the	the	DET
issue-859	63	4	task	task	NOUN
issue-859	63	5	of	of	ADP
issue-859	63	6	managing	manage	VERB
issue-859	63	7	an	an	DET
issue-859	63	8	audit	audit	NOUN
issue-859	63	9	firm	firm	NOUN
issue-859	63	10	includes	include	VERB
issue-859	63	11	strengthening	strengthen	VERB
issue-859	63	12	,	,	PUNCT
issue-859	63	13	streamlining	streamline	VERB
issue-859	63	14	and	and	CCONJ
issue-859	63	15	consolidating	consolidate	VERB
issue-859	63	16	management	management	NOUN
issue-859	63	17	systems	system	NOUN
issue-859	63	18	for	for	ADP
issue-859	63	19	ethics	ethic	NOUN
issue-859	63	20	of	of	ADP
issue-859	63	21	business	business	NOUN
issue-859	63	22	behavior	behavior	NOUN
issue-859	63	23	with	with	ADP
issue-859	63	24	the	the	DET
issue-859	63	25	development	development	NOUN
issue-859	63	26	of	of	ADP
issue-859	63	27	realistic	realistic	ADJ
issue-859	63	28	and	and	CCONJ
issue-859	63	29	practically	practically	ADV
issue-859	63	30	implemented	implement	VERB
issue-859	63	31	mechanisms	mechanism	NOUN
issue-859	63	32	of	of	ADP
issue-859	63	33	ethical	ethical	ADJ
issue-859	63	34	control	control	NOUN
issue-859	63	35	.	.	PUNCT
issue-859	64	1	these	these	DET
issue-859	64	2	actions	action	NOUN
issue-859	64	3	should	should	AUX
issue-859	64	4	be	be	AUX
issue-859	64	5	supported	support	VERB
issue-859	64	6	by	by	ADP
issue-859	64	7	auditors	auditor	NOUN
issue-859	64	8	in	in	ADP
issue-859	64	9	their	their	PRON
issue-859	64	10	day	day	NOUN
issue-859	64	11	to	to	ADP
issue-859	64	12	-	-	PUNCT
issue-859	64	13	day	day	NOUN
issue-859	64	14	operations	operation	NOUN
issue-859	64	15	(	(	PUNCT
issue-859	64	16	sunyoto	sunyoto	NOUN
issue-859	64	17	,	,	PUNCT
issue-859	64	18	lely	lely	PROPN
issue-859	64	19	&	&	CCONJ
issue-859	64	20	agus	agus	PROPN
issue-859	64	21	,	,	PUNCT
issue-859	64	22	2019	2019	NUM
issue-859	64	23	)	)	PUNCT
issue-859	64	24	.	.	PUNCT
issue-859	65	1	the	the	DET
issue-859	65	2	essence	essence	NOUN
issue-859	65	3	of	of	ADP
issue-859	65	4	professional	professional	ADJ
issue-859	65	5	ethics	ethic	NOUN
issue-859	65	6	,	,	PUNCT
issue-859	65	7	although	although	SCONJ
issue-859	65	8	used	use	VERB
issue-859	65	9	by	by	ADP
issue-859	65	10	most	most	ADJ
issue-859	65	11	auditors	auditor	NOUN
issue-859	65	12	on	on	ADP
issue-859	65	13	a	a	DET
issue-859	65	14	daily	daily	ADJ
issue-859	65	15	basis	basis	NOUN
issue-859	65	16	,	,	PUNCT
issue-859	65	17	is	be	AUX
issue-859	65	18	usually	usually	ADV
issue-859	65	19	featuring	feature	VERB
issue-859	65	20	a	a	DET
issue-859	65	21	rather	rather	ADV
issue-859	65	22	vague	vague	ADJ
issue-859	65	23	category	category	NOUN
issue-859	65	24	of	of	ADP
issue-859	65	25	behavior	behavior	NOUN
issue-859	65	26	in	in	ADP
issue-859	65	27	practice	practice	NOUN
issue-859	65	28	(	(	PUNCT
issue-859	65	29	montaner	montaner	PROPN
issue-859	65	30	&	&	CCONJ
issue-859	65	31	perozo	perozo	PROPN
issue-859	65	32	,	,	PUNCT
issue-859	65	33	2008	2008	NUM
issue-859	65	34	)	)	PUNCT
issue-859	65	35	.	.	PUNCT
issue-859	66	1	a	a	DET
issue-859	66	2	high	high	ADJ
issue-859	66	3	level	level	NOUN
issue-859	66	4	of	of	ADP
issue-859	66	5	ethics	ethic	NOUN
issue-859	66	6	in	in	ADP
issue-859	66	7	auditing	auditing	NOUN
issue-859	66	8	can	can	AUX
issue-859	66	9	help	help	VERB
issue-859	66	10	to	to	PART
issue-859	66	11	prevent	prevent	VERB
issue-859	66	12	biased	biased	ADJ
issue-859	66	13	evaluations	evaluation	NOUN
issue-859	66	14	in	in	ADP
issue-859	66	15	audits	audits	NOUN
issue-859	66	16	and	and	CCONJ
issue-859	66	17	enhancing	enhance	VERB
issue-859	66	18	the	the	DET
issue-859	66	19	reputation	reputation	NOUN
issue-859	66	20	among	among	ADP
issue-859	66	21	stakeholders	stakeholder	NOUN
issue-859	66	22	and	and	CCONJ
issue-859	66	23	society	society	NOUN
issue-859	66	24	as	as	ADP
issue-859	66	25	a	a	DET
issue-859	66	26	whole	whole	NOUN
issue-859	66	27	.	.	PUNCT
issue-859	67	1	ethics	ethic	NOUN
issue-859	67	2	audit	audit	NOUN
issue-859	67	3	is	be	AUX
issue-859	67	4	a	a	DET
issue-859	67	5	useful	useful	ADJ
issue-859	67	6	means	mean	NOUN
issue-859	67	7	of	of	ADP
issue-859	67	8	internal	internal	ADJ
issue-859	67	9	control	control	NOUN
issue-859	67	10	of	of	ADP
issue-859	67	11	the	the	DET
issue-859	67	12	audit	audit	NOUN
issue-859	67	13	firm	firm	NOUN
issue-859	67	14	compliance	compliance	NOUN
issue-859	67	15	with	with	ADP
issue-859	67	16	ethical	ethical	ADJ
issue-859	67	17	requirements	requirement	NOUN
issue-859	67	18	,	,	PUNCT
issue-859	67	19	which	which	PRON
issue-859	67	20	ensures	ensure	VERB
issue-859	67	21	the	the	DET
issue-859	67	22	implementation	implementation	NOUN
issue-859	67	23	of	of	ADP
issue-859	67	24	the	the	DET
issue-859	67	25	responsibility	responsibility	NOUN
issue-859	67	26	principle	principle	NOUN
issue-859	67	27	for	for	ADP
issue-859	67	28	honest	honest	ADJ
issue-859	67	29	and	and	CCONJ
issue-859	67	30	objective	objective	ADJ
issue-859	67	31	conclusions	conclusion	NOUN
issue-859	67	32	(	(	PUNCT
issue-859	67	33	bakhtiari	bakhtiari	PROPN
issue-859	67	34	&	&	CCONJ
issue-859	67	35	azimifar	azimifar	PROPN
issue-859	67	36	,	,	PUNCT
issue-859	67	37	2013	2013	NUM
issue-859	67	38	)	)	PUNCT
issue-859	67	39	.	.	PUNCT
issue-859	68	1	however	however	ADV
issue-859	68	2	,	,	PUNCT
issue-859	68	3	in	in	ADP
issue-859	68	4	domestic	domestic	ADJ
issue-859	68	5	auditing	auditing	NOUN
issue-859	68	6	practice	practice	NOUN
issue-859	68	7	,	,	PUNCT
issue-859	68	8	ethical	ethical	ADJ
issue-859	68	9	conduct	conduct	NOUN
issue-859	68	10	is	be	AUX
issue-859	68	11	not	not	PART
issue-859	68	12	the	the	DET
issue-859	68	13	norm	norm	NOUN
issue-859	68	14	yet	yet	ADV
issue-859	68	15	,	,	PUNCT
issue-859	68	16	despite	despite	SCONJ
issue-859	68	17	the	the	DET
issue-859	68	18	auditors	auditor	NOUN
issue-859	68	19	’	’	PART
issue-859	68	20	declaration	declaration	NOUN
issue-859	68	21	of	of	ADP
issue-859	68	22	compliance	compliance	NOUN
issue-859	68	23	with	with	ADP
issue-859	68	24	the	the	DET
issue-859	68	25	ethical	ethical	ADJ
issue-859	68	26	principles	principle	NOUN
issue-859	68	27	set	set	VERB
issue-859	68	28	out	out	ADP
issue-859	68	29	in	in	ADP
issue-859	68	30	the	the	DET
issue-859	68	31	international	international	ADJ
issue-859	68	32	standards	standard	NOUN
issue-859	68	33	on	on	ADP
issue-859	68	34	auditing	audit	VERB
issue-859	68	35	.	.	PUNCT
issue-859	69	1	internal	internal	ADJ
issue-859	69	2	rules	rule	NOUN
issue-859	69	3	and	and	CCONJ
issue-859	69	4	practices	practice	NOUN
issue-859	69	5	in	in	ADP
issue-859	69	6	audit	audit	NOUN
issue-859	69	7	firms	firm	NOUN
issue-859	69	8	regarding	regard	VERB
issue-859	69	9	the	the	DET
issue-859	69	10	management	management	NOUN
issue-859	69	11	of	of	ADP
issue-859	69	12	auditors	auditor	NOUN
issue-859	69	13	’	’	PART
issue-859	69	14	ethical	ethical	ADJ
issue-859	69	15	values	value	NOUN
issue-859	69	16	have	have	AUX
issue-859	69	17	not	not	PART
issue-859	69	18	become	become	VERB
issue-859	69	19	widespread	widespread	ADJ
issue-859	69	20	yet	yet	ADV
issue-859	69	21	.	.	PUNCT
issue-859	70	1	some	some	DET
issue-859	70	2	authors	author	NOUN
issue-859	70	3	(	(	PUNCT
issue-859	70	4	bondar	bondar	NOUN
issue-859	70	5	,	,	PUNCT
issue-859	70	6	2017	2017	NUM
issue-859	70	7	)	)	PUNCT
issue-859	70	8	believe	believe	VERB
issue-859	70	9	that	that	SCONJ
issue-859	70	10	the	the	DET
issue-859	70	11	control	control	NOUN
issue-859	70	12	of	of	ADP
issue-859	70	13	ethical	ethical	ADJ
issue-859	70	14	values	value	NOUN
issue-859	70	15	should	should	AUX
issue-859	70	16	be	be	AUX
issue-859	70	17	provided	provide	VERB
issue-859	70	18	by	by	ADP
issue-859	70	19	:	:	PUNCT
issue-859	70	20	–	–	PUNCT
issue-859	70	21	effective	effective	ADJ
issue-859	70	22	legal	legal	ADJ
issue-859	70	23	framework	framework	NOUN
issue-859	70	24	that	that	PRON
issue-859	70	25	sets	set	VERB
issue-859	70	26	basic	basic	ADJ
issue-859	70	27	standards	standard	NOUN
issue-859	70	28	for	for	ADP
issue-859	70	29	ethical	ethical	ADJ
issue-859	70	30	conduct	conduct	NOUN
issue-859	70	31	;	;	PUNCT
issue-859	70	32	–	–	PUNCT
issue-859	70	33	effective	effective	ADJ
issue-859	70	34	accountability	accountability	NOUN
issue-859	70	35	mechanisms	mechanism	NOUN
issue-859	70	36	,	,	PUNCT
issue-859	70	37	such	such	ADJ
issue-859	70	38	as	as	ADP
issue-859	70	39	internal	internal	ADJ
issue-859	70	40	control	control	NOUN
issue-859	70	41	and	and	CCONJ
issue-859	70	42	external	external	ADJ
issue-859	70	43	audit	audit	NOUN
issue-859	70	44	during	during	ADP
issue-859	70	45	quality	quality	NOUN
issue-859	70	46	control	control	NOUN
issue-859	70	47	;	;	PUNCT
issue-859	70	48	–	–	PUNCT
issue-859	70	49	law	law	NOUN
issue-859	70	50	enforcement	enforcement	NOUN
issue-859	70	51	procedures	procedure	NOUN
issue-859	70	52	and	and	CCONJ
issue-859	70	53	mechanisms	mechanism	NOUN
issue-859	70	54	for	for	ADP
issue-859	70	55	implementing	implement	VERB
issue-859	70	56	and	and	CCONJ
issue-859	70	57	maintaining	maintain	VERB
issue-859	70	58	compliance	compliance	NOUN
issue-859	70	59	with	with	ADP
issue-859	70	60	ethical	ethical	ADJ
issue-859	70	61	standards	standard	NOUN
issue-859	70	62	;	;	PUNCT
issue-859	70	63	–	–	PUNCT
issue-859	70	64	informing	inform	VERB
issue-859	70	65	colleagues	colleague	NOUN
issue-859	70	66	of	of	ADP
issue-859	70	67	the	the	DET
issue-859	70	68	audit	audit	NOUN
issue-859	70	69	company	company	NOUN
issue-859	70	70	about	about	ADP
issue-859	70	71	the	the	DET
issue-859	70	72	facts	fact	NOUN
issue-859	70	73	of	of	ADP
issue-859	70	74	response	response	NOUN
issue-859	70	75	to	to	ADP
issue-859	70	76	non	non	NOUN
issue-859	70	77	-	-	NOUN
issue-859	70	78	compliance	compliance	NOUN
issue-859	70	79	with	with	ADP
issue-859	70	80	ethical	ethical	ADJ
issue-859	70	81	standards	standard	NOUN
issue-859	70	82	.	.	PUNCT
issue-859	71	1	another	another	DET
issue-859	71	2	group	group	NOUN
issue-859	71	3	of	of	ADP
issue-859	71	4	authors	author	NOUN
issue-859	71	5	(	(	PUNCT
issue-859	71	6	shvets	shvet	NOUN
issue-859	71	7	&	&	CCONJ
issue-859	71	8	pavlik	pavlik	PROPN
issue-859	71	9	,	,	PUNCT
issue-859	71	10	2018	2018	NUM
issue-859	71	11	)	)	PUNCT
issue-859	71	12	believes	believe	VERB
issue-859	71	13	that	that	SCONJ
issue-859	71	14	ethics	ethic	NOUN
issue-859	71	15	is	be	AUX
issue-859	71	16	a	a	DET
issue-859	71	17	conscious	conscious	ADJ
issue-859	71	18	choice	choice	NOUN
issue-859	71	19	of	of	ADP
issue-859	71	20	a	a	DET
issue-859	71	21	model	model	NOUN
issue-859	71	22	of	of	ADP
issue-859	71	23	behavior	behavior	NOUN
issue-859	71	24	that	that	PRON
issue-859	71	25	corresponds	correspond	VERB
issue-859	71	26	to	to	ADP
issue-859	71	27	certain	certain	ADJ
issue-859	71	28	values	value	NOUN
issue-859	71	29	and	and	CCONJ
issue-859	71	30	principles	principle	NOUN
issue-859	71	31	.	.	PUNCT
issue-859	72	1	this	this	PRON
issue-859	72	2	is	be	AUX
issue-859	72	3	confirmed	confirm	VERB
issue-859	72	4	by	by	ADP
issue-859	72	5	the	the	DET
issue-859	72	6	code	code	NOUN
issue-859	72	7	of	of	ADP
issue-859	72	8	ethics	ethic	NOUN
issue-859	72	9	of	of	ADP
issue-859	72	10	auditors	auditor	NOUN
issue-859	72	11	(	(	PUNCT
issue-859	72	12	code	code	NOUN
issue-859	72	13	,	,	PUNCT
issue-859	72	14	2012	2012	NUM
issue-859	72	15	)	)	PUNCT
issue-859	72	16	.	.	PUNCT
issue-859	73	1	it	it	PRON
issue-859	73	2	declares	declare	VERB
issue-859	73	3	a	a	DET
issue-859	73	4	system	system	NOUN
issue-859	73	5	of	of	ADP
issue-859	73	6	values	value	NOUN
issue-859	73	7	and	and	CCONJ
issue-859	73	8	principles	principle	NOUN
issue-859	73	9	that	that	PRON
issue-859	73	10	guide	guide	VERB
issue-859	73	11	the	the	DET
issue-859	73	12	daily	daily	ADJ
issue-859	73	13	work	work	NOUN
issue-859	73	14	of	of	ADP
issue-859	73	15	controllers	controller	NOUN
issue-859	73	16	(	(	PUNCT
issue-859	73	17	auditors	auditor	NOUN
issue-859	73	18	)	)	PUNCT
issue-859	73	19	.	.	PUNCT
issue-859	74	1	there	there	PRON
issue-859	74	2	are	be	VERB
issue-859	74	3	researchers	researcher	NOUN
issue-859	74	4	who	who	PRON
issue-859	74	5	distinguish	distinguish	VERB
issue-859	74	6	the	the	DET
issue-859	74	7	key	key	ADJ
issue-859	74	8	(	(	PUNCT
issue-859	74	9	basic	basic	ADJ
issue-859	74	10	)	)	PUNCT
issue-859	74	11	ethical	ethical	ADJ
issue-859	74	12	principle	principle	NOUN
issue-859	74	13	among	among	ADP
issue-859	74	14	all	all	DET
issue-859	74	15	others	other	NOUN
issue-859	74	16	(	(	PUNCT
issue-859	74	17	peña	peña	PROPN
issue-859	74	18	&	&	CCONJ
issue-859	74	19	bastidas	bastida	NOUN
issue-859	74	20	,	,	PUNCT
issue-859	74	21	2007	2007	NUM
issue-859	74	22	)	)	PUNCT
issue-859	74	23	.	.	PUNCT
issue-859	75	1	they	they	PRON
issue-859	75	2	believe	believe	VERB
issue-859	75	3	that	that	SCONJ
issue-859	75	4	honesty	honesty	NOUN
issue-859	75	5	is	be	AUX
issue-859	75	6	at	at	ADP
issue-859	75	7	the	the	DET
issue-859	75	8	heart	heart	NOUN
issue-859	75	9	of	of	ADP
issue-859	75	10	all	all	DET
issue-859	75	11	values	value	NOUN
issue-859	75	12	of	of	ADP
issue-859	75	13	any	any	DET
issue-859	75	14	code	code	NOUN
issue-859	75	15	of	of	ADP
issue-859	75	16	ethics	ethic	NOUN
issue-859	75	17	.	.	PUNCT
issue-859	76	1	honesty	honesty	NOUN
issue-859	76	2	is	be	AUX
issue-859	76	3	measured	measure	VERB
issue-859	76	4	in	in	ADP
issue-859	76	5	terms	term	NOUN
issue-859	76	6	of	of	ADP
issue-859	76	7	accuracy	accuracy	NOUN
issue-859	76	8	and	and	CCONJ
issue-859	76	9	fairness	fairness	NOUN
issue-859	76	10	.	.	PUNCT
issue-859	77	1	honesty	honesty	NOUN
issue-859	77	2	requires	require	VERB
issue-859	77	3	auditors	auditor	NOUN
issue-859	77	4	to	to	PART
issue-859	77	5	adhere	adhere	VERB
issue-859	77	6	to	to	ADP
issue-859	77	7	standards	standard	NOUN
issue-859	77	8	of	of	ADP
issue-859	77	9	control	control	NOUN
issue-859	77	10	and	and	CCONJ
issue-859	77	11	principles	principle	NOUN
issue-859	77	12	of	of	ADP
issue-859	77	13	professional	professional	ADJ
issue-859	77	14	ethics	ethic	NOUN
issue-859	77	15	both	both	CCONJ
issue-859	77	16	in	in	ADP
issue-859	77	17	terms	term	NOUN
issue-859	77	18	of	of	ADP
issue-859	77	19	form	form	NOUN
issue-859	77	20	and	and	CCONJ
issue-859	77	21	substance	substance	NOUN
issue-859	77	22	.	.	PUNCT
issue-859	78	1	and	and	CCONJ
issue-859	78	2	the	the	DET
issue-859	78	3	internal	internal	ADJ
issue-859	78	4	honesty	honesty	NOUN
issue-859	78	5	of	of	ADP
issue-859	78	6	auditors	auditor	NOUN
issue-859	78	7	is	be	AUX
issue-859	78	8	an	an	DET
issue-859	78	9	important	important	ADJ
issue-859	78	10	aspect	aspect	NOUN
issue-859	78	11	,	,	PUNCT
issue-859	78	12	which	which	PRON
issue-859	78	13	is	be	AUX
issue-859	78	14	understood	understand	VERB
issue-859	78	15	as	as	ADP
issue-859	78	16	not	not	PART
issue-859	78	17	overstepping	overstep	VERB
issue-859	78	18	the	the	DET
issue-859	78	19	authority	authority	NOUN
issue-859	78	20	to	to	PART
issue-859	78	21	make	make	VERB
issue-859	78	22	management	management	NOUN
issue-859	78	23	decisions	decision	NOUN
issue-859	78	24	when	when	SCONJ
issue-859	78	25	consulting	consult	VERB
issue-859	78	26	the	the	DET
issue-859	78	27	auditee	auditee	NOUN
issue-859	78	28	.	.	PUNCT
issue-859	79	1	important	important	ADJ
issue-859	79	2	circumstances	circumstance	NOUN
issue-859	79	3	of	of	ADP
issue-859	79	4	honesty	honesty	NOUN
issue-859	79	5	include	include	VERB
issue-859	79	6	refusing	refuse	VERB
issue-859	79	7	to	to	PART
issue-859	79	8	accept	accept	VERB
issue-859	79	9	gifts	gift	NOUN
issue-859	79	10	or	or	CCONJ
issue-859	79	11	tokens	token	NOUN
issue-859	79	12	of	of	ADP
issue-859	79	13	gratitude	gratitude	NOUN
issue-859	79	14	,	,	PUNCT
issue-859	79	15	avoiding	avoid	VERB
issue-859	79	16	relationships	relationship	NOUN
issue-859	79	17	with	with	ADP
issue-859	79	18	responsible	responsible	ADJ
issue-859	79	19	officials	official	NOUN
issue-859	79	20	of	of	ADP
issue-859	79	21	the	the	DET
issue-859	79	22	control	control	NOUN
issue-859	79	23	object	object	NOUN
issue-859	79	24	,	,	PUNCT
issue-859	79	25	not	not	PART
issue-859	79	26	using	use	VERB
issue-859	79	27	own	own	ADJ
issue-859	79	28	official	official	ADJ
issue-859	79	29	position	position	NOUN
issue-859	79	30	in	in	ADP
issue-859	79	31	personal	personal	ADJ
issue-859	79	32	interests	interest	NOUN
issue-859	79	33	,	,	PUNCT
issue-859	79	34	avoiding	avoid	VERB
issue-859	79	35	relationships	relationship	NOUN
issue-859	79	36	that	that	PRON
issue-859	79	37	may	may	AUX
issue-859	79	38	involve	involve	VERB
issue-859	79	39	the	the	DET
issue-859	79	40	risk	risk	NOUN
issue-859	79	41	of	of	ADP
issue-859	79	42	corruption	corruption	NOUN
issue-859	79	43	,	,	PUNCT
issue-859	79	44	not	not	PART
issue-859	79	45	using	use	VERB
issue-859	79	46	and	and	CCONJ
issue-859	79	47	not	not	PART
issue-859	79	48	disseminating	disseminate	VERB
issue-859	79	49	information	information	NOUN
issue-859	79	50	,	,	PUNCT
issue-859	79	51	received	receive	VERB
issue-859	79	52	for	for	ADP
issue-859	79	53	the	the	DET
issue-859	79	54	performance	performance	NOUN
issue-859	79	55	of	of	ADP
issue-859	79	56	their	their	PRON
issue-859	79	57	official	official	ADJ
issue-859	79	58	duties	duty	NOUN
issue-859	79	59	,	,	PUNCT
issue-859	79	60	in	in	ADP
issue-859	79	61	order	order	NOUN
issue-859	79	62	to	to	PART
issue-859	79	63	obtain	obtain	VERB
issue-859	79	64	benefits	benefit	NOUN
issue-859	79	65	for	for	ADP
issue-859	79	66	themselves	themselves	PRON
issue-859	79	67	or	or	CCONJ
issue-859	79	68	others	other	NOUN
issue-859	79	69	.	.	PUNCT
issue-859	80	1	however	however	ADV
issue-859	80	2	,	,	PUNCT
issue-859	80	3	the	the	DET
issue-859	80	4	auditor	auditor	NOUN
issue-859	80	5	’s	’s	PART
issue-859	80	6	compliance	compliance	NOUN
issue-859	80	7	with	with	ADP
issue-859	80	8	such	such	ADJ
issue-859	80	9	behavior	behavior	NOUN
issue-859	80	10	without	without	ADP
issue-859	80	11	internal	internal	ADJ
issue-859	80	12	beliefs	belief	NOUN
issue-859	80	13	,	,	PUNCT
issue-859	80	14	but	but	CCONJ
issue-859	80	15	only	only	ADV
issue-859	80	16	due	due	ADP
issue-859	80	17	to	to	ADP
issue-859	80	18	external	external	ADJ
issue-859	80	19	circumstances	circumstance	NOUN
issue-859	80	20	is	be	AUX
issue-859	80	21	a	a	DET
issue-859	80	22	rather	rather	ADV
issue-859	80	23	difficult	difficult	ADJ
issue-859	80	24	task	task	NOUN
issue-859	80	25	(	(	PUNCT
issue-859	80	26	szafran	szafran	ADJ
issue-859	80	27	,	,	PUNCT
issue-859	80	28	2014	2014	NUM
issue-859	80	29	)	)	PUNCT
issue-859	80	30	.	.	PUNCT
issue-859	81	1	therefore	therefore	ADV
issue-859	81	2	,	,	PUNCT
issue-859	81	3	the	the	DET
issue-859	81	4	search	search	NOUN
issue-859	81	5	for	for	ADP
issue-859	81	6	tools	tool	NOUN
issue-859	81	7	that	that	PRON
issue-859	81	8	would	would	AUX
issue-859	81	9	provide	provide	VERB
issue-859	81	10	constant	constant	ADJ
issue-859	81	11	monitoring	monitoring	NOUN
issue-859	81	12	of	of	ADP
issue-859	81	13	compliance	compliance	NOUN
issue-859	81	14	with	with	ADP
issue-859	81	15	ethical	ethical	ADJ
issue-859	81	16	values	value	NOUN
issue-859	81	17	in	in	ADP
issue-859	81	18	the	the	DET
issue-859	81	19	system	system	NOUN
issue-859	81	20	of	of	ADP
issue-859	81	21	internal	internal	ADJ
issue-859	81	22	control	control	NOUN
issue-859	81	23	is	be	AUX
issue-859	81	24	an	an	DET
issue-859	81	25	important	important	ADJ
issue-859	81	26	area	area	NOUN
issue-859	81	27	of	of	ADP
issue-859	81	28	looking	look	VERB
issue-859	81	29	into	into	ADP
issue-859	81	30	the	the	DET
issue-859	81	31	theory	theory	NOUN
issue-859	81	32	and	and	CCONJ
issue-859	81	33	practice	practice	NOUN
issue-859	81	34	of	of	ADP
issue-859	81	35	ethical	ethical	ADJ
issue-859	81	36	standards	standard	NOUN
issue-859	81	37	in	in	ADP
issue-859	81	38	auditing	auditing	NOUN
issue-859	81	39	.	.	PUNCT
issue-859	82	1	4	4	X
issue-859	82	2	.	.	NUM
issue-859	82	3	results	result	NOUN
issue-859	82	4	and	and	CCONJ
issue-859	82	5	extended	extended	ADJ
issue-859	82	6	opportunities	opportunity	NOUN
issue-859	82	7	for	for	ADP
issue-859	82	8	systematic	systematic	ADJ
issue-859	82	9	assessment	assessment	NOUN
issue-859	82	10	organizational	organizational	ADJ
issue-859	82	11	measures	measure	NOUN
issue-859	82	12	to	to	PART
issue-859	82	13	implement	implement	VERB
issue-859	82	14	this	this	DET
issue-859	82	15	task	task	NOUN
issue-859	82	16	are	be	AUX
issue-859	82	17	as	as	SCONJ
issue-859	82	18	follows	follow	VERB
issue-859	82	19	:	:	PUNCT
issue-859	82	20	–	–	PUNCT
issue-859	82	21	strengthening	strengthen	VERB
issue-859	82	22	,	,	PUNCT
issue-859	82	23	streamlining	streamline	VERB
issue-859	82	24	and	and	CCONJ
issue-859	82	25	consolidating	consolidate	VERB
issue-859	82	26	the	the	DET
issue-859	82	27	ethics	ethic	NOUN
issue-859	82	28	management	management	NOUN
issue-859	82	29	systems	system	NOUN
issue-859	82	30	for	for	ADP
issue-859	82	31	business	business	NOUN
issue-859	82	32	conduct	conduct	NOUN
issue-859	82	33	in	in	ADP
issue-859	82	34	an	an	DET
issue-859	82	35	audit	audit	NOUN
issue-859	82	36	company	company	NOUN
issue-859	82	37	with	with	ADP
issue-859	82	38	the	the	DET
issue-859	82	39	development	development	NOUN
issue-859	82	40	of	of	ADP
issue-859	82	41	realistic	realistic	ADJ
issue-859	82	42	and	and	CCONJ
issue-859	82	43	practically	practically	ADV
issue-859	82	44	implemented	implement	VERB
issue-859	82	45	mechanisms	mechanism	NOUN
issue-859	82	46	for	for	ADP
issue-859	82	47	ethical	ethical	ADJ
issue-859	82	48	control	control	NOUN
issue-859	82	49	;	;	PUNCT
issue-859	82	50	–	–	PUNCT
issue-859	82	51	measures	measure	NOUN
issue-859	82	52	of	of	ADP
issue-859	82	53	the	the	DET
issue-859	82	54	audit	audit	NOUN
issue-859	82	55	regulatory	regulatory	ADJ
issue-859	82	56	bodies	body	NOUN
issue-859	82	57	to	to	PART
issue-859	82	58	promote	promote	VERB
issue-859	82	59	the	the	DET
issue-859	82	60	ethics	ethic	NOUN
issue-859	82	61	of	of	ADP
issue-859	82	62	business	business	NOUN
issue-859	82	63	behavior	behavior	NOUN
issue-859	82	64	at	at	ADP
issue-859	82	65	enterprises	enterprise	NOUN
issue-859	82	66	and	and	CCONJ
issue-859	82	67	institutions	institution	NOUN
issue-859	82	68	.	.	PUNCT
issue-859	83	1	the	the	DET
issue-859	83	2	audit	audit	NOUN
issue-859	83	3	community	community	NOUN
issue-859	83	4	is	be	AUX
issue-859	83	5	to	to	PART
issue-859	83	6	ensure	ensure	VERB
issue-859	83	7	that	that	SCONJ
issue-859	83	8	the	the	DET
issue-859	83	9	ethical	ethical	ADJ
issue-859	83	10	principles	principle	NOUN
issue-859	83	11	described	describe	VERB
issue-859	83	12	in	in	ADP
issue-859	83	13	the	the	DET
issue-859	83	14	national	national	ADJ
issue-859	83	15	law	law	NOUN
issue-859	83	16	are	be	AUX
issue-859	83	17	recognized	recognize	VERB
issue-859	83	18	,	,	PUNCT
issue-859	83	19	respected	respect	VERB
issue-859	83	20	and	and	CCONJ
issue-859	83	21	play	play	VERB
issue-859	83	22	an	an	DET
issue-859	83	23	essential	essential	ADJ
issue-859	83	24	role	role	NOUN
issue-859	83	25	in	in	ADP
issue-859	83	26	the	the	DET
issue-859	83	27	quality	quality	NOUN
issue-859	83	28	of	of	ADP
issue-859	83	29	the	the	DET
issue-859	83	30	work	work	NOUN
issue-859	83	31	of	of	ADP
issue-859	83	32	auditors	auditor	NOUN
issue-859	83	33	and	and	CCONJ
issue-859	83	34	audit	audit	NOUN
issue-859	83	35	firms	firm	NOUN
issue-859	83	36	.	.	PUNCT
issue-859	84	1	in	in	ADP
issue-859	84	2	this	this	DET
issue-859	84	3	context	context	NOUN
issue-859	84	4	,	,	PUNCT
issue-859	84	5	it	it	PRON
issue-859	84	6	is	be	AUX
issue-859	84	7	widely	widely	ADV
issue-859	84	8	accepted	accept	VERB
issue-859	84	9	that	that	SCONJ
issue-859	84	10	each	each	DET
issue-859	84	11	audit	audit	NOUN
issue-859	84	12	entity	entity	NOUN
issue-859	84	13	is	be	AUX
issue-859	84	14	responsible	responsible	ADJ
issue-859	84	15	for	for	ADP
issue-859	84	16	:	:	PUNCT
issue-859	84	17	–	–	PUNCT
issue-859	84	18	establishment	establishment	NOUN
issue-859	84	19	and	and	CCONJ
issue-859	84	20	development	development	NOUN
issue-859	84	21	of	of	ADP
issue-859	84	22	norms	norm	NOUN
issue-859	84	23	of	of	ADP
issue-859	84	24	ethical	ethical	ADJ
issue-859	84	25	behavior	behavior	NOUN
issue-859	84	26	;	;	PUNCT
issue-859	84	27	–	–	PUNCT
issue-859	84	28	familiarization	familiarization	NOUN
issue-859	84	29	of	of	ADP
issue-859	84	30	auditors	auditor	NOUN
issue-859	84	31	with	with	ADP
issue-859	84	32	the	the	DET
issue-859	84	33	values	value	NOUN
issue-859	84	34	and	and	CCONJ
issue-859	84	35	principles	principle	NOUN
issue-859	84	36	contained	contain	VERB
issue-859	84	37	in	in	ADP
issue-859	84	38	the	the	DET
issue-859	84	39	code	code	NOUN
issue-859	84	40	;	;	PUNCT
issue-859	84	41	–	–	PUNCT
issue-859	84	42	organizing	organize	VERB
issue-859	84	43	the	the	DET
issue-859	84	44	ethics	ethic	NOUN
issue-859	84	45	in	in	ADP
issue-859	84	46	the	the	DET
issue-859	84	47	company	company	NOUN
issue-859	84	48	to	to	PART
issue-859	84	49	ensure	ensure	VERB
issue-859	84	50	that	that	SCONJ
issue-859	84	51	senior	senior	ADJ
issue-859	84	52	management	management	NOUN
issue-859	84	53	and	and	CCONJ
issue-859	84	54	employees	employee	NOUN
issue-859	84	55	act	act	VERB
issue-859	84	56	according	accord	VERB
issue-859	84	57	to	to	ADP
issue-859	84	58	ethical	ethical	ADJ
issue-859	84	59	standards	standard	NOUN
issue-859	84	60	;	;	PUNCT
issue-859	84	61	–	–	PUNCT
issue-859	84	62	implementation	implementation	NOUN
issue-859	84	63	of	of	ADP
issue-859	84	64	policies	policy	NOUN
issue-859	84	65	and	and	CCONJ
issue-859	84	66	practices	practice	NOUN
issue-859	84	67	in	in	ADP
issue-859	84	68	accordance	accordance	NOUN
issue-859	84	69	with	with	ADP
issue-859	84	70	the	the	DET
issue-859	84	71	code	code	NOUN
issue-859	84	72	of	of	ADP
issue-859	84	73	ethics	ethic	NOUN
issue-859	84	74	;	;	PUNCT
issue-859	84	75	–	–	PUNCT
issue-859	84	76	the	the	DET
issue-859	84	77	adoption	adoption	NOUN
issue-859	84	78	of	of	ADP
issue-859	84	79	policies	policy	NOUN
issue-859	84	80	and	and	CCONJ
issue-859	84	81	procedures	procedure	NOUN
issue-859	84	82	that	that	PRON
issue-859	84	83	guarantee	guarantee	VERB
issue-859	84	84	independence	independence	NOUN
issue-859	84	85	;	;	PUNCT
issue-859	84	86	–	–	PUNCT
issue-859	84	87	consideration	consideration	NOUN
issue-859	84	88	of	of	ADP
issue-859	84	89	written	write	VERB
issue-859	84	90	applications	application	NOUN
issue-859	84	91	in	in	ADP
issue-859	84	92	order	order	NOUN
issue-859	84	93	to	to	PART
issue-859	84	94	confirm	confirm	VERB
issue-859	84	95	compliance	compliance	NOUN
issue-859	84	96	with	with	ADP
issue-859	84	97	ethical	ethical	ADJ
issue-859	84	98	requirements	requirement	NOUN
issue-859	84	99	;	;	PUNCT
issue-859	84	100	–	–	PUNCT
issue-859	84	101	prevention	prevention	NOUN
issue-859	84	102	of	of	ADP
issue-859	84	103	internal	internal	ADJ
issue-859	84	104	conflicts	conflict	NOUN
issue-859	84	105	of	of	ADP
issue-859	84	106	interest	interest	NOUN
issue-859	84	107	and	and	CCONJ
issue-859	84	108	corruption	corruption	NOUN
issue-859	84	109	;	;	PUNCT
issue-859	84	110	–	–	PUNCT
issue-859	84	111	implementation	implementation	NOUN
issue-859	84	112	of	of	ADP
issue-859	84	113	procedures	procedure	NOUN
issue-859	84	114	allowing	allow	VERB
issue-859	84	115	to	to	PART
issue-859	84	116	report	report	VERB
issue-859	84	117	of	of	ADP
issue-859	84	118	violations	violation	NOUN
issue-859	84	119	of	of	ADP
issue-859	84	120	ethical	ethical	ADJ
issue-859	84	121	norms	norm	NOUN
issue-859	84	122	timely	timely	ADV
issue-859	84	123	,	,	PUNCT
issue-859	84	124	as	as	ADV
issue-859	84	125	well	well	ADV
issue-859	84	126	as	as	ADP
issue-859	84	127	taking	take	VERB
issue-859	84	128	appropriate	appropriate	ADJ
issue-859	84	129	measures	measure	NOUN
issue-859	84	130	to	to	PART
issue-859	84	131	resolve	resolve	VERB
issue-859	84	132	them	they	PRON
issue-859	84	133	.	.	PUNCT
issue-859	85	1	the	the	DET
issue-859	85	2	study	study	NOUN
issue-859	85	3	of	of	ADP
issue-859	85	4	ethical	ethical	ADJ
issue-859	85	5	behavior	behavior	NOUN
issue-859	85	6	management	management	NOUN
issue-859	85	7	was	be	AUX
issue-859	85	8	based	base	VERB
issue-859	85	9	on	on	ADP
issue-859	85	10	a	a	DET
issue-859	85	11	survey	survey	NOUN
issue-859	85	12	of	of	ADP
issue-859	85	13	auditors	auditor	NOUN
issue-859	85	14	working	work	VERB
issue-859	85	15	in	in	ADP
issue-859	85	16	audit	audit	NOUN
issue-859	85	17	firms	firm	NOUN
issue-859	85	18	and	and	CCONJ
issue-859	85	19	in	in	ADP
issue-859	85	20	baltic	baltic	ADJ
issue-859	85	21	journal	journal	PROPN
issue-859	85	22	of	of	ADP
issue-859	85	23	economic	economic	ADJ
issue-859	85	24	studies	study	NOUN
issue-859	85	25	69	69	NUM
issue-859	85	26	vol	vol	NOUN
issue-859	85	27	.	.	PROPN
issue-859	86	1	6	6	NUM
issue-859	86	2	,	,	PUNCT
issue-859	86	3	no	no	INTJ
issue-859	86	4	.	.	NOUN
issue-859	86	5	4	4	NUM
issue-859	86	6	,	,	PUNCT
issue-859	86	7	2020	2020	NUM
issue-859	87	1	their	their	PRON
issue-859	87	2	practical	practical	ADJ
issue-859	87	3	work	work	NOUN
issue-859	87	4	to	to	PART
issue-859	87	5	comply	comply	VERB
issue-859	87	6	with	with	ADP
issue-859	87	7	ethical	ethical	ADJ
issue-859	87	8	standards	standard	NOUN
issue-859	87	9	.	.	PUNCT
issue-859	88	1	the	the	DET
issue-859	88	2	information	information	NOUN
issue-859	88	3	received	receive	VERB
issue-859	88	4	is	be	AUX
issue-859	88	5	designed	design	VERB
issue-859	88	6	to	to	PART
issue-859	88	7	develop	develop	VERB
issue-859	88	8	recommendations	recommendation	NOUN
issue-859	88	9	in	in	ADP
issue-859	88	10	action	action	NOUN
issue-859	88	11	planning	planning	NOUN
issue-859	88	12	to	to	PART
issue-859	88	13	identify	identify	VERB
issue-859	88	14	ethical	ethical	ADJ
issue-859	88	15	frameworks	framework	NOUN
issue-859	88	16	and	and	CCONJ
issue-859	88	17	practices	practice	NOUN
issue-859	88	18	,	,	PUNCT
issue-859	88	19	define	define	VERB
issue-859	88	20	best	good	ADJ
issue-859	88	21	practices	practice	NOUN
issue-859	88	22	,	,	PUNCT
issue-859	88	23	use	use	VERB
issue-859	88	24	and	and	CCONJ
issue-859	88	25	disseminate	disseminate	VERB
issue-859	88	26	them	they	PRON
issue-859	88	27	during	during	ADP
issue-859	88	28	ethics	ethic	NOUN
issue-859	88	29	training	training	NOUN
issue-859	88	30	.	.	PUNCT
issue-859	89	1	in	in	ADP
issue-859	89	2	addition	addition	NOUN
issue-859	89	3	to	to	ADP
issue-859	89	4	answering	answer	VERB
issue-859	89	5	the	the	DET
issue-859	89	6	questions	question	NOUN
issue-859	89	7	posed	pose	VERB
issue-859	89	8	,	,	PUNCT
issue-859	89	9	auditors	auditor	NOUN
issue-859	89	10	provided	provide	VERB
issue-859	89	11	important	important	ADJ
issue-859	89	12	information	information	NOUN
issue-859	89	13	about	about	ADP
issue-859	89	14	the	the	DET
issue-859	89	15	experience	experience	NOUN
issue-859	89	16	of	of	ADP
issue-859	89	17	managing	manage	VERB
issue-859	89	18	ethical	ethical	ADJ
issue-859	89	19	behavior	behavior	NOUN
issue-859	89	20	.	.	PUNCT
issue-859	90	1	the	the	DET
issue-859	90	2	percentages	percentage	NOUN
issue-859	90	3	indicated	indicate	VERB
issue-859	90	4	in	in	ADP
issue-859	90	5	the	the	DET
issue-859	90	6	following	following	ADJ
issue-859	90	7	analytical	analytical	ADJ
issue-859	90	8	survey	survey	NOUN
issue-859	90	9	results	result	NOUN
issue-859	90	10	were	be	AUX
issue-859	90	11	calculated	calculate	VERB
issue-859	90	12	based	base	VERB
issue-859	90	13	on	on	ADP
issue-859	90	14	the	the	DET
issue-859	90	15	responses	response	NOUN
issue-859	90	16	provided	provide	VERB
issue-859	90	17	by	by	ADP
issue-859	90	18	96	96	NUM
issue-859	90	19	auditors	auditor	NOUN
issue-859	90	20	(	(	PUNCT
issue-859	90	21	100	100	NUM
issue-859	90	22	%	%	NOUN
issue-859	90	23	)	)	PUNCT
issue-859	90	24	.	.	PUNCT
issue-859	91	1	among	among	ADP
issue-859	91	2	other	other	ADJ
issue-859	91	3	documents	document	NOUN
issue-859	91	4	(	(	PUNCT
issue-859	91	5	question	question	NOUN
issue-859	91	6	3	3	NUM
issue-859	91	7	)	)	PUNCT
issue-859	91	8	,	,	PUNCT
issue-859	91	9	which	which	PRON
issue-859	91	10	specify	specify	VERB
issue-859	91	11	the	the	DET
issue-859	91	12	duties	duty	NOUN
issue-859	91	13	of	of	ADP
issue-859	91	14	auditors	auditor	NOUN
issue-859	91	15	to	to	PART
issue-859	91	16	comply	comply	VERB
issue-859	91	17	with	with	ADP
issue-859	91	18	ethical	ethical	ADJ
issue-859	91	19	principles	principle	NOUN
issue-859	91	20	in	in	ADP
issue-859	91	21	audit	audit	NOUN
issue-859	91	22	companies	company	NOUN
issue-859	91	23	,	,	PUNCT
issue-859	91	24	they	they	PRON
issue-859	91	25	mention	mention	VERB
issue-859	91	26	the	the	DET
issue-859	91	27	declaration	declaration	NOUN
issue-859	91	28	on	on	ADP
issue-859	91	29	financial	financial	ADJ
issue-859	91	30	interests	interest	NOUN
issue-859	91	31	and	and	CCONJ
issue-859	91	32	assets	asset	NOUN
issue-859	91	33	,	,	PUNCT
issue-859	91	34	obligations	obligation	NOUN
issue-859	91	35	after	after	ADP
issue-859	91	36	termination	termination	NOUN
issue-859	91	37	of	of	ADP
issue-859	91	38	office	office	NOUN
issue-859	91	39	(	(	PUNCT
issue-859	91	40	for	for	ADP
issue-859	91	41	the	the	DET
issue-859	91	42	management	management	NOUN
issue-859	91	43	)	)	PUNCT
issue-859	91	44	,	,	PUNCT
issue-859	91	45	the	the	DET
issue-859	91	46	use	use	NOUN
issue-859	91	47	of	of	ADP
issue-859	91	48	official	official	ADJ
issue-859	91	49	resources	resource	NOUN
issue-859	91	50	and	and	CCONJ
issue-859	91	51	equipment	equipment	NOUN
issue-859	91	52	(	(	PUNCT
issue-859	91	53	for	for	ADP
issue-859	91	54	the	the	DET
issue-859	91	55	management	management	NOUN
issue-859	91	56	of	of	ADP
issue-859	91	57	the	the	DET
issue-859	91	58	audit	audit	NOUN
issue-859	91	59	company	company	NOUN
issue-859	91	60	)	)	PUNCT
issue-859	91	61	.	.	PUNCT
issue-859	92	1	the	the	DET
issue-859	92	2	formalization	formalization	NOUN
issue-859	92	3	of	of	ADP
issue-859	92	4	the	the	DET
issue-859	92	5	obligation	obligation	NOUN
issue-859	92	6	to	to	PART
issue-859	92	7	comply	comply	VERB
issue-859	92	8	with	with	ADP
issue-859	92	9	ethical	ethical	ADJ
issue-859	92	10	principles	principle	NOUN
issue-859	92	11	(	(	PUNCT
issue-859	92	12	question	question	NOUN
issue-859	92	13	4	4	NUM
issue-859	92	14	)	)	PUNCT
issue-859	92	15	is	be	AUX
issue-859	92	16	implemented	implement	VERB
issue-859	92	17	in	in	ADP
issue-859	92	18	auditing	auditing	NOUN
issue-859	92	19	companies	company	NOUN
issue-859	92	20	in	in	ADP
issue-859	92	21	the	the	DET
issue-859	92	22	form	form	NOUN
issue-859	92	23	of	of	ADP
issue-859	92	24	signing	sign	VERB
issue-859	92	25	the	the	DET
issue-859	92	26	following	follow	VERB
issue-859	92	27	documents	document	NOUN
issue-859	92	28	by	by	ADP
issue-859	92	29	the	the	DET
issue-859	92	30	auditors	auditor	NOUN
issue-859	92	31	:	:	PUNCT
issue-859	92	32	declarations	declaration	NOUN
issue-859	92	33	of	of	ADP
issue-859	92	34	the	the	DET
issue-859	92	35	code	code	NOUN
issue-859	92	36	of	of	ADP
issue-859	92	37	ethics	ethic	NOUN
issue-859	92	38	,	,	PUNCT
issue-859	92	39	declarations	declaration	NOUN
issue-859	92	40	of	of	ADP
issue-859	92	41	compliance	compliance	NOUN
issue-859	92	42	with	with	ADP
issue-859	92	43	ethical	ethical	ADJ
issue-859	92	44	principles	principle	NOUN
issue-859	92	45	,	,	PUNCT
issue-859	92	46	guidance	guidance	NOUN
issue-859	92	47	on	on	ADP
issue-859	92	48	ethical	ethical	ADJ
issue-859	92	49	obligations	obligation	NOUN
issue-859	92	50	on	on	ADP
issue-859	92	51	a	a	DET
issue-859	92	52	regular	regular	ADJ
issue-859	92	53	basis	basis	NOUN
issue-859	92	54	.	.	PUNCT
issue-859	93	1	as	as	SCONJ
issue-859	93	2	shown	show	VERB
issue-859	93	3	by	by	ADP
issue-859	93	4	the	the	DET
issue-859	93	5	survey	survey	NOUN
issue-859	93	6	(	(	PUNCT
issue-859	93	7	question	question	NOUN
issue-859	93	8	5	5	NUM
issue-859	93	9	)	)	PUNCT
issue-859	93	10	,	,	PUNCT
issue-859	93	11	only	only	ADV
issue-859	93	12	a	a	DET
issue-859	93	13	small	small	ADJ
issue-859	93	14	percentage	percentage	NOUN
issue-859	93	15	of	of	ADP
issue-859	93	16	companies	company	NOUN
issue-859	93	17	(	(	PUNCT
issue-859	93	18	11.5	11.5	NUM
issue-859	93	19	%	%	NOUN
issue-859	93	20	)	)	PUNCT
issue-859	93	21	have	have	VERB
issue-859	93	22	a	a	DET
issue-859	93	23	special	special	ADJ
issue-859	93	24	unit	unit	NOUN
issue-859	93	25	table	table	NOUN
issue-859	93	26	1	1	NUM
issue-859	93	27	survey	survey	NOUN
issue-859	93	28	results	result	NOUN
issue-859	93	29	on	on	ADP
issue-859	93	30	auditors	auditor	NOUN
issue-859	93	31	about	about	ADP
issue-859	93	32	situation	situation	NOUN
issue-859	93	33	in	in	ADP
issue-859	93	34	the	the	DET
issue-859	93	35	ethical	ethical	ADJ
issue-859	93	36	behavior	behavior	NOUN
issue-859	93	37	management	management	NOUN
issue-859	93	38	no	no	DET
issue-859	93	39	questions	question	NOUN
issue-859	93	40	result	result	VERB
issue-859	93	41	number	number	NOUN
issue-859	93	42	%	%	NOUN
issue-859	93	43	1	1	NUM
issue-859	93	44	what	what	PRON
issue-859	93	45	documents	document	NOUN
issue-859	93	46	contain	contain	VERB
issue-859	93	47	approved	approve	VERB
issue-859	93	48	ethical	ethical	ADJ
issue-859	93	49	values	value	NOUN
issue-859	93	50	in	in	ADP
issue-859	93	51	your	your	PRON
issue-859	93	52	audit	audit	NOUN
issue-859	93	53	company	company	NOUN
issue-859	93	54	?	?	PUNCT
issue-859	94	1	a	a	DET
issue-859	94	2	)	)	PUNCT
issue-859	94	3	general	general	ADJ
issue-859	94	4	legal	legal	ADJ
issue-859	94	5	norms	norm	NOUN
issue-859	94	6	b	b	X
issue-859	94	7	)	)	PUNCT
issue-859	94	8	specific	specific	ADJ
issue-859	94	9	legal	legal	ADJ
issue-859	94	10	norms	norm	NOUN
issue-859	94	11	(	(	PUNCT
issue-859	94	12	in	in	ADP
issue-859	94	13	relation	relation	NOUN
issue-859	94	14	to	to	ADP
issue-859	94	15	auditors	auditor	NOUN
issue-859	94	16	)	)	PUNCT
issue-859	94	17	c	c	X
issue-859	94	18	)	)	PUNCT
issue-859	94	19	general	general	ADJ
issue-859	94	20	code	code	NOUN
issue-859	94	21	of	of	ADP
issue-859	94	22	ethics	ethic	NOUN
issue-859	94	23	(	(	PUNCT
issue-859	94	24	applicable	applicable	ADJ
issue-859	94	25	to	to	ADP
issue-859	94	26	all	all	DET
issue-859	94	27	auditors	auditor	NOUN
issue-859	94	28	)	)	PUNCT
issue-859	94	29	d	d	X
issue-859	94	30	)	)	PUNCT
issue-859	94	31	code	code	NOUN
issue-859	94	32	of	of	ADP
issue-859	94	33	ethics	ethic	NOUN
issue-859	94	34	e	e	NOUN
issue-859	94	35	)	)	PUNCT
issue-859	94	36	strategic	strategic	ADJ
issue-859	94	37	documents	document	NOUN
issue-859	94	38	of	of	ADP
issue-859	94	39	the	the	DET
issue-859	94	40	company	company	NOUN
issue-859	94	41	e	e	NOUN
issue-859	94	42	)	)	PUNCT
issue-859	94	43	rules	rule	NOUN
issue-859	94	44	of	of	ADP
issue-859	94	45	conduct	conduct	NOUN
issue-859	94	46	g	g	NOUN
issue-859	94	47	)	)	PUNCT
issue-859	94	48	other	other	ADJ
issue-859	94	49	75	75	NUM
issue-859	94	50	63	63	NUM
issue-859	94	51	48	48	NUM
issue-859	94	52	47	47	NUM
issue-859	94	53	51	51	NUM
issue-859	94	54	33	33	NUM
issue-859	94	55	13	13	NUM
issue-859	94	56	78.1	78.1	NUM
issue-859	94	57	65.6	65.6	NUM
issue-859	94	58	50.0	50.0	NUM
issue-859	94	59	48.9	48.9	NUM
issue-859	94	60	53.1	53.1	NUM
issue-859	94	61	34.4	34.4	NUM
issue-859	94	62	13.5	13.5	NUM
issue-859	94	63	2	2	NUM
issue-859	94	64	the	the	DET
issue-859	94	65	documents	document	NOUN
issue-859	94	66	/	/	SYM
issue-859	94	67	provisions	provision	NOUN
issue-859	94	68	mentioned	mention	VERB
issue-859	94	69	in	in	ADP
issue-859	94	70	question	question	NOUN
issue-859	94	71	1	1	NUM
issue-859	94	72	include	include	VERB
issue-859	94	73	:	:	PUNCT
issue-859	94	74	a	a	X
issue-859	94	75	)	)	PUNCT
issue-859	94	76	statements	statement	NOUN
issue-859	94	77	about	about	ADP
issue-859	94	78	values	value	NOUN
issue-859	94	79	and	and	CCONJ
issue-859	94	80	principles	principle	NOUN
issue-859	94	81	b	b	X
issue-859	94	82	)	)	PUNCT
issue-859	94	83	explanation	explanation	NOUN
issue-859	94	84	of	of	ADP
issue-859	94	85	the	the	DET
issue-859	94	86	expected	expect	VERB
issue-859	94	87	behavior	behavior	NOUN
issue-859	94	88	c	c	NOUN
issue-859	94	89	)	)	PUNCT
issue-859	94	90	examples	example	NOUN
issue-859	94	91	of	of	ADP
issue-859	94	92	dilemmas	dilemma	NOUN
issue-859	94	93	and	and	CCONJ
issue-859	94	94	complex	complex	ADJ
issue-859	94	95	situations	situation	NOUN
issue-859	94	96	d	d	NOUN
issue-859	94	97	)	)	PUNCT
issue-859	94	98	tools	tool	NOUN
issue-859	94	99	to	to	PART
issue-859	94	100	be	be	AUX
issue-859	94	101	used	use	VERB
issue-859	94	102	e	e	NOUN
issue-859	94	103	)	)	PUNCT
issue-859	94	104	provisions	provision	NOUN
issue-859	94	105	on	on	ADP
issue-859	94	106	unlawful	unlawful	ADJ
issue-859	94	107	actions	action	NOUN
issue-859	94	108	e	e	NOUN
issue-859	94	109	)	)	PUNCT
issue-859	94	110	specific	specific	ADJ
issue-859	94	111	provisions	provision	NOUN
issue-859	94	112	for	for	ADP
issue-859	94	113	managers	manager	NOUN
issue-859	94	114	g	g	NOUN
issue-859	94	115	)	)	PUNCT
issue-859	94	116	other	other	ADJ
issue-859	94	117	93	93	NUM
issue-859	94	118	61	61	NUM
issue-859	94	119	32	32	NUM
issue-859	94	120	44	44	NUM
issue-859	94	121	89	89	NUM
issue-859	94	122	27	27	NUM
issue-859	94	123	15	15	NUM
issue-859	94	124	96.8	96.8	NUM
issue-859	94	125	63.5	63.5	NUM
issue-859	94	126	33.3	33.3	NUM
issue-859	94	127	45.8	45.8	NUM
issue-859	94	128	92.7	92.7	NUM
issue-859	94	129	28.1	28.1	NUM
issue-859	94	130	15.6	15.6	NUM
issue-859	94	131	3	3	NUM
issue-859	94	132	these	these	DET
issue-859	94	133	documents	document	NOUN
issue-859	94	134	/	/	SYM
issue-859	94	135	provisions	provision	NOUN
issue-859	94	136	cover	cover	VERB
issue-859	94	137	the	the	DET
issue-859	94	138	following	following	ADJ
issue-859	94	139	issues	issue	NOUN
issue-859	94	140	:	:	PUNCT
issue-859	94	141	a	a	X
issue-859	94	142	)	)	PUNCT
issue-859	94	143	conflicts	conflict	NOUN
issue-859	94	144	of	of	ADP
issue-859	94	145	interest	interest	NOUN
issue-859	94	146	b	b	NOUN
issue-859	94	147	)	)	PUNCT
issue-859	94	148	gifts	gift	NOUN
issue-859	94	149	and	and	CCONJ
issue-859	94	150	hospitality	hospitality	NOUN
issue-859	94	151	c	c	X
issue-859	94	152	)	)	PUNCT
issue-859	94	153	professional	professional	ADJ
issue-859	94	154	secrecy	secrecy	NOUN
issue-859	94	155	d	d	NOUN
issue-859	94	156	)	)	PUNCT
issue-859	94	157	sexual	sexual	ADJ
issue-859	94	158	or	or	CCONJ
issue-859	94	159	moral	moral	ADJ
issue-859	94	160	harassment	harassment	NOUN
issue-859	94	161	e	e	NOUN
issue-859	94	162	)	)	PUNCT
issue-859	94	163	other	other	ADJ
issue-859	95	1	93	93	NUM
issue-859	95	2	93	93	NUM
issue-859	95	3	93	93	NUM
issue-859	95	4	29	29	NUM
issue-859	95	5	34	34	NUM
issue-859	95	6	96.8	96.8	NUM
issue-859	95	7	96.8	96.8	NUM
issue-859	95	8	96.8	96.8	NUM
issue-859	95	9	30.2	30.2	NUM
issue-859	95	10	35.4	35.4	NUM
issue-859	95	11	4	4	NUM
issue-859	95	12	auditors	auditor	NOUN
issue-859	95	13	and/or	and/or	CCONJ
issue-859	95	14	employees	employee	NOUN
issue-859	95	15	formally	formally	ADV
issue-859	95	16	sign	sign	VERB
issue-859	95	17	a	a	DET
issue-859	95	18	commitment	commitment	NOUN
issue-859	95	19	to	to	PART
issue-859	95	20	comply	comply	VERB
issue-859	95	21	with	with	ADP
issue-859	95	22	the	the	DET
issue-859	95	23	ethical	ethical	ADJ
issue-859	95	24	principles	principle	NOUN
issue-859	95	25	of	of	ADP
issue-859	95	26	the	the	DET
issue-859	95	27	audit	audit	NOUN
issue-859	95	28	firm	firm	NOUN
issue-859	96	1	yes	yes	INTJ
issue-859	96	2	no	no	INTJ
issue-859	97	1	no	no	DET
issue-859	97	2	answer	answer	NOUN
issue-859	97	3	52	52	NUM
issue-859	97	4	43	43	NUM
issue-859	97	5	1	1	NUM
issue-859	97	6	54.2	54.2	NUM
issue-859	97	7	44.7	44.7	NUM
issue-859	97	8	1.1	1.1	NUM
issue-859	97	9	5	5	NUM
issue-859	97	10	does	do	VERB
issue-859	97	11	an	an	DET
issue-859	97	12	ethics	ethic	NOUN
issue-859	97	13	committee	committee	NOUN
issue-859	97	14	/	/	SYM
issue-859	97	15	person	person	NOUN
issue-859	97	16	/	/	SYM
issue-859	97	17	consultant	consultant	NOUN
issue-859	97	18	work	work	NOUN
issue-859	97	19	in	in	ADP
issue-859	97	20	your	your	PRON
issue-859	97	21	audit	audit	NOUN
issue-859	97	22	firm	firm	NOUN
issue-859	97	23	?	?	PUNCT
issue-859	98	1	yes	yes	INTJ
issue-859	99	1	no	no	DET
issue-859	99	2	11	11	NUM
issue-859	99	3	85	85	NUM
issue-859	99	4	11.5	11.5	NUM
issue-859	99	5	88.5	88.5	NUM
issue-859	99	6	6	6	NUM
issue-859	99	7	are	be	AUX
issue-859	99	8	there	there	PRON
issue-859	99	9	any	any	DET
issue-859	99	10	tools	tool	NOUN
issue-859	99	11	in	in	ADP
issue-859	99	12	your	your	PRON
issue-859	99	13	auditing	auditing	NOUN
issue-859	99	14	company	company	NOUN
issue-859	99	15	that	that	PRON
issue-859	99	16	auditors	auditor	NOUN
issue-859	99	17	can	can	AUX
issue-859	99	18	use	use	VERB
issue-859	99	19	for	for	ADP
issue-859	99	20	self	self	NOUN
issue-859	99	21	-	-	PUNCT
issue-859	99	22	assessment	assessment	NOUN
issue-859	99	23	of	of	ADP
issue-859	99	24	their	their	PRON
issue-859	99	25	ethical	ethical	ADJ
issue-859	99	26	values	value	NOUN
issue-859	99	27	and	and	CCONJ
issue-859	99	28	principles	principle	NOUN
issue-859	99	29	,	,	PUNCT
issue-859	99	30	or	or	CCONJ
issue-859	99	31	to	to	PART
issue-859	99	32	address	address	VERB
issue-859	99	33	their	their	PRON
issue-859	99	34	ethical	ethical	ADJ
issue-859	99	35	dilemmas	dilemma	NOUN
issue-859	99	36	?	?	PUNCT
issue-859	100	1	yes	yes	INTJ
issue-859	101	1	no	no	INTJ
issue-859	101	2	no	no	DET
issue-859	101	3	answer	answer	NOUN
issue-859	101	4	4	4	NUM
issue-859	101	5	91	91	NUM
issue-859	101	6	1	1	NUM
issue-859	101	7	4.2	4.2	NUM
issue-859	101	8	94.7	94.7	NUM
issue-859	101	9	1.1	1.1	NUM
issue-859	101	10	7	7	NUM
issue-859	101	11	are	be	AUX
issue-859	101	12	there	there	PRON
issue-859	101	13	any	any	DET
issue-859	101	14	(	(	PUNCT
issue-859	101	15	other	other	ADJ
issue-859	101	16	)	)	PUNCT
issue-859	101	17	ethical	ethical	ADJ
issue-859	101	18	issues	issue	NOUN
issue-859	101	19	that	that	PRON
issue-859	101	20	are	be	AUX
issue-859	101	21	important	important	ADJ
issue-859	101	22	for	for	SCONJ
issue-859	101	23	an	an	DET
issue-859	101	24	audit	audit	NOUN
issue-859	101	25	firm	firm	NOUN
issue-859	101	26	to	to	PART
issue-859	101	27	manage	manage	VERB
issue-859	101	28	ethical	ethical	ADJ
issue-859	101	29	behavior	behavior	NOUN
issue-859	101	30	?	?	PUNCT
issue-859	102	1	if	if	SCONJ
issue-859	102	2	so	so	ADV
issue-859	102	3	,	,	PUNCT
issue-859	102	4	please	please	INTJ
issue-859	102	5	name	name	VERB
issue-859	102	6	them	they	PRON
issue-859	102	7	.	.	PUNCT
issue-859	103	1	no	no	INTJ
issue-859	103	2	,	,	PUNCT
issue-859	103	3	all	all	DET
issue-859	103	4	questions	question	NOUN
issue-859	103	5	are	be	AUX
issue-859	103	6	presented	present	VERB
issue-859	103	7	in	in	ADP
issue-859	103	8	the	the	DET
issue-859	103	9	questionnaire	questionnaire	NOUN
issue-859	103	10	yes	yes	INTJ
issue-859	103	11	,	,	PUNCT
issue-859	103	12	there	there	PRON
issue-859	103	13	are	be	VERB
issue-859	103	14	other	other	ADJ
issue-859	103	15	important	important	ADJ
issue-859	103	16	issues	issue	NOUN
issue-859	103	17	77	77	NUM
issue-859	103	18	19	19	NUM
issue-859	103	19	80.2	80.2	NUM
issue-859	103	20	19.8	19.8	NUM
issue-859	103	21	8	8	NUM
issue-859	103	22	do	do	AUX
issue-859	103	23	you	you	PRON
issue-859	103	24	represent	represent	VERB
issue-859	103	25	an	an	DET
issue-859	103	26	audit	audit	NOUN
issue-859	103	27	company	company	NOUN
issue-859	103	28	or	or	CCONJ
issue-859	103	29	work	work	NOUN
issue-859	103	30	as	as	ADP
issue-859	103	31	an	an	DET
issue-859	103	32	individual	individual	ADJ
issue-859	103	33	auditor	auditor	NOUN
issue-859	103	34	(	(	PUNCT
issue-859	103	35	individual	individual	ADJ
issue-859	103	36	entrepreneur	entrepreneur	NOUN
issue-859	103	37	)	)	PUNCT
issue-859	103	38	?	?	PUNCT
issue-859	104	1	a	a	DET
issue-859	104	2	)	)	PUNCT
issue-859	104	3	an	an	DET
issue-859	104	4	audit	audit	NOUN
issue-859	104	5	company	company	NOUN
issue-859	104	6	b	b	X
issue-859	104	7	)	)	PUNCT
issue-859	104	8	an	an	DET
issue-859	104	9	individual	individual	ADJ
issue-859	104	10	auditor	auditor	NOUN
issue-859	104	11	93	93	NUM
issue-859	104	12	3	3	NUM
issue-859	104	13	96.8	96.8	NUM
issue-859	104	14	3.2	3.2	NUM
issue-859	104	15	source	source	NOUN
issue-859	104	16	:	:	PUNCT
issue-859	104	17	developed	develop	VERB
issue-859	104	18	by	by	ADP
issue-859	104	19	the	the	DET
issue-859	104	20	authors	author	NOUN
issue-859	104	21	baltic	baltic	PROPN
issue-859	104	22	journal	journal	PROPN
issue-859	104	23	of	of	ADP
issue-859	104	24	economic	economic	ADJ
issue-859	104	25	studies	study	NOUN
issue-859	104	26	70	70	NUM
issue-859	104	27	vol	vol	NOUN
issue-859	104	28	.	.	PROPN
issue-859	105	1	6	6	NUM
issue-859	105	2	,	,	PUNCT
issue-859	105	3	no	no	INTJ
issue-859	105	4	.	.	NOUN
issue-859	105	5	4	4	NUM
issue-859	105	6	,	,	PUNCT
issue-859	105	7	2020	2020	NUM
issue-859	105	8	or	or	CCONJ
issue-859	105	9	person	person	NOUN
issue-859	105	10	to	to	PART
issue-859	105	11	provide	provide	VERB
issue-859	105	12	recommendations	recommendation	NOUN
issue-859	105	13	and	and	CCONJ
issue-859	105	14	managers	manager	NOUN
issue-859	105	15	of	of	ADP
issue-859	105	16	ethical	ethical	ADJ
issue-859	105	17	dilemmas	dilemma	NOUN
issue-859	105	18	and	and	CCONJ
issue-859	105	19	behavior	behavior	NOUN
issue-859	105	20	,	,	PUNCT
issue-859	105	21	examples	example	NOUN
issue-859	105	22	include	include	VERB
issue-859	105	23	the	the	DET
issue-859	105	24	ethics	ethic	NOUN
issue-859	105	25	committee	committee	NOUN
issue-859	105	26	,	,	PUNCT
issue-859	105	27	ethics	ethic	NOUN
issue-859	105	28	director	director	NOUN
issue-859	105	29	,	,	PUNCT
issue-859	105	30	coordinator	coordinator	NOUN
issue-859	105	31	,	,	PUNCT
issue-859	105	32	audit	audit	NOUN
issue-859	105	33	adviser	adviser	NOUN
issue-859	105	34	,	,	PUNCT
issue-859	105	35	whose	whose	DET
issue-859	105	36	mandate	mandate	NOUN
issue-859	105	37	is	be	AUX
issue-859	105	38	to	to	PART
issue-859	105	39	consider	consider	VERB
issue-859	105	40	ethical	ethical	ADJ
issue-859	105	41	issues	issue	NOUN
issue-859	105	42	.	.	PUNCT
issue-859	106	1	most	most	ADJ
issue-859	106	2	of	of	ADP
issue-859	106	3	the	the	DET
issue-859	106	4	auditors	auditor	NOUN
issue-859	106	5	(	(	PUNCT
issue-859	106	6	94.7	94.7	NUM
issue-859	106	7	%	%	NOUN
issue-859	106	8	)	)	PUNCT
issue-859	106	9	acknowledge	acknowledge	VERB
issue-859	106	10	that	that	SCONJ
issue-859	106	11	they	they	PRON
issue-859	106	12	do	do	AUX
issue-859	106	13	not	not	PART
issue-859	106	14	have	have	VERB
issue-859	106	15	tools	tool	NOUN
issue-859	106	16	for	for	ADP
issue-859	106	17	self	self	NOUN
issue-859	106	18	-	-	PUNCT
issue-859	106	19	assessment	assessment	NOUN
issue-859	106	20	related	relate	VERB
issue-859	106	21	to	to	ADP
issue-859	106	22	ethical	ethical	ADJ
issue-859	106	23	behavior	behavior	NOUN
issue-859	106	24	(	(	PUNCT
issue-859	106	25	question	question	NOUN
issue-859	106	26	6	6	NUM
issue-859	106	27	)	)	PUNCT
issue-859	106	28	.	.	PUNCT
issue-859	107	1	those	those	PRON
issue-859	107	2	who	who	PRON
issue-859	107	3	really	really	ADV
issue-859	107	4	have	have	VERB
issue-859	107	5	such	such	ADJ
issue-859	107	6	tools	tool	NOUN
issue-859	107	7	include	include	VERB
issue-859	107	8	them	they	PRON
issue-859	107	9	in	in	ADP
issue-859	107	10	the	the	DET
issue-859	107	11	code	code	NOUN
issue-859	107	12	of	of	ADP
issue-859	107	13	ethics	ethic	NOUN
issue-859	107	14	and	and	CCONJ
issue-859	107	15	consider	consider	VERB
issue-859	107	16	such	such	ADJ
issue-859	107	17	work	work	NOUN
issue-859	107	18	in	in	ADP
issue-859	107	19	the	the	DET
issue-859	107	20	context	context	NOUN
issue-859	107	21	of	of	ADP
issue-859	107	22	personal	personal	ADJ
issue-859	107	23	consultants	consultant	NOUN
issue-859	107	24	.	.	PUNCT
issue-859	108	1	although	although	SCONJ
issue-859	108	2	only	only	ADV
issue-859	108	3	19	19	NUM
issue-859	108	4	%	%	NOUN
issue-859	108	5	of	of	ADP
issue-859	108	6	the	the	DET
issue-859	108	7	surveyed	survey	VERB
issue-859	108	8	auditors	auditor	NOUN
issue-859	108	9	referred	refer	VERB
issue-859	108	10	to	to	ADP
issue-859	108	11	additional	additional	ADJ
issue-859	108	12	topics	topic	NOUN
issue-859	108	13	related	relate	VERB
issue-859	108	14	to	to	ADP
issue-859	108	15	ethical	ethical	ADJ
issue-859	108	16	behavior	behavior	NOUN
issue-859	108	17	management	management	NOUN
issue-859	108	18	that	that	PRON
issue-859	108	19	were	be	AUX
issue-859	108	20	not	not	PART
issue-859	108	21	mentioned	mention	VERB
issue-859	108	22	in	in	ADP
issue-859	108	23	the	the	DET
issue-859	108	24	survey	survey	NOUN
issue-859	108	25	,	,	PUNCT
issue-859	108	26	but	but	CCONJ
issue-859	108	27	they	they	PRON
issue-859	108	28	are	be	AUX
issue-859	108	29	quite	quite	ADV
issue-859	108	30	important	important	ADJ
issue-859	108	31	:	:	PUNCT
issue-859	108	32	specific	specific	ADJ
issue-859	108	33	areas	area	NOUN
issue-859	108	34	where	where	SCONJ
issue-859	108	35	ethical	ethical	ADJ
issue-859	108	36	principles	principle	NOUN
issue-859	108	37	are	be	AUX
issue-859	108	38	exposed	expose	VERB
issue-859	108	39	to	to	ADP
issue-859	108	40	higher	high	ADJ
issue-859	108	41	risks	risk	NOUN
issue-859	108	42	,	,	PUNCT
issue-859	108	43	recruitment	recruitment	NOUN
issue-859	108	44	,	,	PUNCT
issue-859	108	45	responses	response	NOUN
issue-859	108	46	to	to	ADP
issue-859	108	47	illegal	illegal	ADJ
issue-859	108	48	use	use	NOUN
issue-859	108	49	of	of	ADP
issue-859	108	50	enterprise	enterprise	NOUN
issue-859	108	51	resources	resource	NOUN
issue-859	108	52	,	,	PUNCT
issue-859	108	53	including	include	VERB
issue-859	108	54	with	with	ADP
issue-859	108	55	elements	element	NOUN
issue-859	108	56	of	of	ADP
issue-859	108	57	fraud	fraud	NOUN
issue-859	108	58	,	,	PUNCT
issue-859	108	59	risk	risk	NOUN
issue-859	108	60	management	management	NOUN
issue-859	108	61	,	,	PUNCT
issue-859	108	62	transparency	transparency	NOUN
issue-859	108	63	and	and	CCONJ
issue-859	108	64	accountability	accountability	NOUN
issue-859	108	65	for	for	ADP
issue-859	108	66	effective	effective	ADJ
issue-859	108	67	management	management	NOUN
issue-859	108	68	,	,	PUNCT
issue-859	108	69	and	and	CCONJ
issue-859	108	70	ensuring	ensure	VERB
issue-859	108	71	responsibility	responsibility	NOUN
issue-859	108	72	,	,	PUNCT
issue-859	108	73	division	division	NOUN
issue-859	108	74	of	of	ADP
issue-859	108	75	duties	duty	NOUN
issue-859	108	76	,	,	PUNCT
issue-859	108	77	policies	policy	NOUN
issue-859	108	78	and	and	CCONJ
issue-859	108	79	management	management	NOUN
issue-859	108	80	procedures	procedure	NOUN
issue-859	108	81	in	in	ADP
issue-859	108	82	the	the	DET
issue-859	108	83	company	company	NOUN
issue-859	108	84	as	as	ADP
issue-859	108	85	a	a	DET
issue-859	108	86	whole	whole	NOUN
issue-859	108	87	.	.	PUNCT
issue-859	109	1	these	these	DET
issue-859	109	2	topics	topic	NOUN
issue-859	109	3	were	be	AUX
issue-859	109	4	used	use	VERB
issue-859	109	5	by	by	ADP
issue-859	109	6	the	the	DET
issue-859	109	7	authors	author	NOUN
issue-859	109	8	in	in	ADP
issue-859	109	9	developing	develop	VERB
issue-859	109	10	proposals	proposal	NOUN
issue-859	109	11	for	for	ADP
issue-859	109	12	organizing	organize	VERB
issue-859	109	13	the	the	DET
issue-859	109	14	management	management	NOUN
issue-859	109	15	of	of	ADP
issue-859	109	16	ethical	ethical	ADJ
issue-859	109	17	conduct	conduct	NOUN
issue-859	109	18	of	of	ADP
issue-859	109	19	auditors	auditor	NOUN
issue-859	109	20	.	.	PUNCT
issue-859	110	1	as	as	SCONJ
issue-859	110	2	the	the	DET
issue-859	110	3	study	study	NOUN
issue-859	110	4	showed	show	VERB
issue-859	110	5	,	,	PUNCT
issue-859	110	6	there	there	PRON
issue-859	110	7	is	be	VERB
issue-859	110	8	a	a	DET
issue-859	110	9	solid	solid	ADJ
issue-859	110	10	progress	progress	NOUN
issue-859	110	11	among	among	ADP
issue-859	110	12	practitioners	practitioner	NOUN
issue-859	110	13	and	and	CCONJ
issue-859	110	14	scholars	scholar	NOUN
issue-859	110	15	on	on	ADP
issue-859	110	16	tools	tool	NOUN
issue-859	110	17	for	for	ADP
issue-859	110	18	implementing	implement	VERB
issue-859	110	19	ethical	ethical	ADJ
issue-859	110	20	values	value	NOUN
issue-859	110	21	in	in	ADP
issue-859	110	22	the	the	DET
issue-859	110	23	company	company	NOUN
issue-859	110	24	.	.	PUNCT
issue-859	111	1	these	these	DET
issue-859	111	2	tools	tool	NOUN
issue-859	111	3	include	include	VERB
issue-859	111	4	:	:	PUNCT
issue-859	111	5	plans	plan	NOUN
issue-859	111	6	for	for	ADP
issue-859	111	7	working	work	VERB
issue-859	111	8	meetings	meeting	NOUN
issue-859	111	9	with	with	ADP
issue-859	111	10	employees	employee	NOUN
issue-859	111	11	,	,	PUNCT
issue-859	111	12	training	training	NOUN
issue-859	111	13	in	in	ADP
issue-859	111	14	ethics	ethic	NOUN
issue-859	111	15	,	,	PUNCT
issue-859	111	16	recruitment	recruitment	NOUN
issue-859	111	17	based	base	VERB
issue-859	111	18	on	on	ADP
issue-859	111	19	criteria	criterion	NOUN
issue-859	111	20	for	for	ADP
issue-859	111	21	ethical	ethical	ADJ
issue-859	111	22	conduct	conduct	NOUN
issue-859	111	23	.	.	PUNCT
issue-859	112	1	however	however	ADV
issue-859	112	2	,	,	PUNCT
issue-859	112	3	we	we	PRON
issue-859	112	4	propose	propose	VERB
issue-859	112	5	to	to	PART
issue-859	112	6	take	take	VERB
issue-859	112	7	into	into	ADP
issue-859	112	8	account	account	NOUN
issue-859	112	9	two	two	NUM
issue-859	112	10	other	other	ADJ
issue-859	112	11	mandatory	mandatory	ADJ
issue-859	112	12	tools	tool	NOUN
issue-859	112	13	,	,	PUNCT
issue-859	112	14	such	such	ADJ
issue-859	112	15	as	as	ADP
issue-859	112	16	testing	testing	NOUN
issue-859	112	17	and	and	CCONJ
issue-859	112	18	performance	performance	NOUN
issue-859	112	19	indicators	indicator	NOUN
issue-859	112	20	for	for	ADP
issue-859	112	21	ethical	ethical	ADJ
issue-859	112	22	conduct	conduct	NOUN
issue-859	112	23	and	and	CCONJ
issue-859	112	24	methods	method	NOUN
issue-859	112	25	for	for	ADP
issue-859	112	26	collecting	collect	VERB
issue-859	112	27	data	datum	NOUN
issue-859	112	28	on	on	ADP
issue-859	112	29	compliance	compliance	NOUN
issue-859	112	30	with	with	ADP
issue-859	112	31	ethical	ethical	ADJ
issue-859	112	32	values	value	NOUN
issue-859	112	33	.	.	PUNCT
issue-859	113	1	the	the	DET
issue-859	113	2	latter	latter	ADJ
issue-859	113	3	tools	tool	NOUN
issue-859	113	4	will	will	AUX
issue-859	113	5	be	be	AUX
issue-859	113	6	easier	easy	ADJ
issue-859	113	7	to	to	PART
issue-859	113	8	implement	implement	VERB
issue-859	113	9	if	if	SCONJ
issue-859	113	10	the	the	DET
issue-859	113	11	clear	clear	ADJ
issue-859	113	12	goals	goal	NOUN
issue-859	113	13	for	for	ADP
issue-859	113	14	auditors	auditor	NOUN
issue-859	113	15	are	be	AUX
issue-859	113	16	being	be	AUX
issue-859	113	17	set	set	VERB
issue-859	113	18	.	.	PUNCT
issue-859	114	1	therefore	therefore	ADV
issue-859	114	2	,	,	PUNCT
issue-859	114	3	the	the	DET
issue-859	114	4	first	first	ADJ
issue-859	114	5	stage	stage	NOUN
issue-859	114	6	in	in	ADP
issue-859	114	7	the	the	DET
issue-859	114	8	implementation	implementation	NOUN
issue-859	114	9	of	of	ADP
issue-859	114	10	the	the	DET
issue-859	114	11	tools	tool	NOUN
issue-859	114	12	for	for	ADP
issue-859	114	13	ethical	ethical	ADJ
issue-859	114	14	behavior	behavior	NOUN
issue-859	114	15	is	be	AUX
issue-859	114	16	the	the	DET
issue-859	114	17	clear	clear	ADJ
issue-859	114	18	definition	definition	NOUN
issue-859	114	19	of	of	ADP
issue-859	114	20	standards	standard	NOUN
issue-859	114	21	of	of	ADP
issue-859	114	22	conduct	conduct	NOUN
issue-859	114	23	that	that	PRON
issue-859	114	24	would	would	AUX
issue-859	114	25	be	be	AUX
issue-859	114	26	known	know	VERB
issue-859	114	27	and	and	CCONJ
issue-859	114	28	understood	understand	VERB
issue-859	114	29	by	by	ADP
issue-859	114	30	all	all	DET
issue-859	114	31	employees	employee	NOUN
issue-859	114	32	of	of	ADP
issue-859	114	33	the	the	DET
issue-859	114	34	audit	audit	NOUN
issue-859	114	35	company	company	NOUN
issue-859	114	36	.	.	PUNCT
issue-859	115	1	the	the	DET
issue-859	115	2	criteria	criterion	NOUN
issue-859	115	3	for	for	ADP
issue-859	115	4	assessing	assess	VERB
issue-859	115	5	achievement	achievement	NOUN
issue-859	115	6	of	of	ADP
issue-859	115	7	goals	goal	NOUN
issue-859	115	8	are	be	AUX
issue-859	115	9	the	the	DET
issue-859	115	10	following	follow	VERB
issue-859	115	11	:	:	PUNCT
issue-859	115	12	–	–	PUNCT
issue-859	115	13	ethical	ethical	ADJ
issue-859	115	14	values	value	NOUN
issue-859	115	15	are	be	AUX
issue-859	115	16	known	know	VERB
issue-859	115	17	and	and	CCONJ
issue-859	115	18	respected	respect	VERB
issue-859	115	19	;	;	PUNCT
issue-859	115	20	–	–	PUNCT
issue-859	115	21	senior	senior	ADJ
issue-859	115	22	management	management	NOUN
issue-859	115	23	is	be	AUX
issue-859	115	24	aware	aware	ADJ
issue-859	115	25	of	of	ADP
issue-859	115	26	ethical	ethical	ADJ
issue-859	115	27	foundations	foundation	NOUN
issue-859	115	28	and	and	CCONJ
issue-859	115	29	serves	serve	VERB
issue-859	115	30	as	as	ADP
issue-859	115	31	an	an	DET
issue-859	115	32	example	example	NOUN
issue-859	115	33	;	;	PUNCT
issue-859	115	34	–	–	PUNCT
issue-859	115	35	the	the	DET
issue-859	115	36	staff	staff	NOUN
issue-859	115	37	understands	understand	VERB
issue-859	115	38	and	and	CCONJ
issue-859	115	39	complies	comply	VERB
issue-859	115	40	with	with	ADP
issue-859	115	41	the	the	DET
issue-859	115	42	code	code	NOUN
issue-859	115	43	of	of	ADP
issue-859	115	44	conduct	conduct	NOUN
issue-859	115	45	;	;	PUNCT
issue-859	115	46	–	–	PUNCT
issue-859	115	47	active	active	ADJ
issue-859	115	48	promotion	promotion	NOUN
issue-859	115	49	of	of	ADP
issue-859	115	50	ethical	ethical	ADJ
issue-859	115	51	principles	principle	NOUN
issue-859	115	52	by	by	ADP
issue-859	115	53	senior	senior	ADJ
issue-859	115	54	management	management	NOUN
issue-859	115	55	.	.	PUNCT
issue-859	116	1	as	as	ADP
issue-859	116	2	evident	evident	ADJ
issue-859	116	3	from	from	ADP
issue-859	116	4	these	these	DET
issue-859	116	5	goals	goal	NOUN
issue-859	116	6	,	,	PUNCT
issue-859	116	7	an	an	DET
issue-859	116	8	important	important	ADJ
issue-859	116	9	part	part	NOUN
issue-859	116	10	of	of	ADP
issue-859	116	11	the	the	DET
issue-859	116	12	implementation	implementation	NOUN
issue-859	116	13	of	of	ADP
issue-859	116	14	organizational	organizational	ADJ
issue-859	116	15	measures	measure	NOUN
issue-859	116	16	for	for	ADP
issue-859	116	17	ethical	ethical	ADJ
issue-859	116	18	behavior	behavior	NOUN
issue-859	116	19	is	be	AUX
issue-859	116	20	to	to	PART
issue-859	116	21	provide	provide	VERB
issue-859	116	22	leadership	leadership	NOUN
issue-859	116	23	in	in	ADP
issue-859	116	24	these	these	DET
issue-859	116	25	issues	issue	NOUN
issue-859	116	26	of	of	ADP
issue-859	116	27	senior	senior	ADJ
issue-859	116	28	management	management	NOUN
issue-859	116	29	,	,	PUNCT
issue-859	116	30	both	both	CCONJ
issue-859	116	31	in	in	ADP
issue-859	116	32	examples	example	NOUN
issue-859	116	33	and	and	CCONJ
issue-859	116	34	in	in	ADP
issue-859	116	35	behavior	behavior	NOUN
issue-859	116	36	.	.	PUNCT
issue-859	117	1	if	if	SCONJ
issue-859	117	2	such	such	DET
issue-859	117	3	an	an	DET
issue-859	117	4	ethical	ethical	ADJ
issue-859	117	5	tone	tone	NOUN
issue-859	117	6	is	be	AUX
issue-859	117	7	achieved	achieve	VERB
issue-859	117	8	in	in	ADP
issue-859	117	9	the	the	DET
issue-859	117	10	company	company	NOUN
issue-859	117	11	’s	’s	PART
issue-859	117	12	senior	senior	ADJ
issue-859	117	13	officials	official	NOUN
issue-859	117	14	,	,	PUNCT
issue-859	117	15	then	then	ADV
issue-859	117	16	it	it	PRON
issue-859	117	17	is	be	AUX
issue-859	117	18	an	an	DET
issue-859	117	19	important	important	ADJ
issue-859	117	20	positive	positive	ADJ
issue-859	117	21	contribution	contribution	NOUN
issue-859	117	22	to	to	ADP
issue-859	117	23	the	the	DET
issue-859	117	24	management	management	NOUN
issue-859	117	25	of	of	ADP
issue-859	117	26	ethical	ethical	ADJ
issue-859	117	27	behavior	behavior	NOUN
issue-859	117	28	:	:	PUNCT
issue-859	117	29	employees	employee	NOUN
issue-859	117	30	trust	trust	VERB
issue-859	117	31	and	and	CCONJ
issue-859	117	32	feel	feel	VERB
issue-859	117	33	confident	confident	ADJ
issue-859	117	34	in	in	ADP
issue-859	117	35	managerial	managerial	ADJ
issue-859	117	36	decisions	decision	NOUN
issue-859	117	37	.	.	PUNCT
issue-859	118	1	achieving	achieve	VERB
issue-859	118	2	the	the	DET
issue-859	118	3	goals	goal	NOUN
issue-859	118	4	of	of	ADP
issue-859	118	5	managing	manage	VERB
issue-859	118	6	ethical	ethical	ADJ
issue-859	118	7	behavior	behavior	NOUN
issue-859	118	8	of	of	ADP
issue-859	118	9	senior	senior	ADJ
issue-859	118	10	officials	official	NOUN
issue-859	118	11	can	can	AUX
issue-859	118	12	be	be	AUX
issue-859	118	13	recognized	recognize	VERB
issue-859	118	14	by	by	ADP
issue-859	118	15	the	the	DET
issue-859	118	16	following	follow	VERB
issue-859	118	17	criteria	criterion	NOUN
issue-859	118	18	:	:	PUNCT
issue-859	118	19	–	–	PUNCT
issue-859	118	20	senior	senior	ADJ
issue-859	118	21	officials	official	NOUN
issue-859	118	22	are	be	AUX
issue-859	118	23	recognized	recognize	VERB
issue-859	118	24	by	by	ADP
issue-859	118	25	staff	staff	NOUN
issue-859	118	26	as	as	ADP
issue-859	118	27	an	an	DET
issue-859	118	28	example	example	NOUN
issue-859	118	29	of	of	ADP
issue-859	118	30	high	high	ADJ
issue-859	118	31	standards	standard	NOUN
issue-859	118	32	of	of	ADP
issue-859	118	33	conduct	conduct	NOUN
issue-859	118	34	;	;	PUNCT
issue-859	118	35	–	–	PUNCT
issue-859	118	36	the	the	DET
issue-859	118	37	willingness	willingness	NOUN
issue-859	118	38	of	of	ADP
issue-859	118	39	senior	senior	ADJ
issue-859	118	40	officials	official	NOUN
issue-859	118	41	to	to	PART
issue-859	118	42	be	be	AUX
issue-859	118	43	leaders	leader	NOUN
issue-859	118	44	in	in	ADP
issue-859	118	45	these	these	DET
issue-859	118	46	issues	issue	NOUN
issue-859	118	47	and	and	CCONJ
issue-859	118	48	take	take	VERB
issue-859	118	49	measures	measure	NOUN
issue-859	118	50	for	for	ADP
issue-859	118	51	incompliance	incompliance	NOUN
issue-859	118	52	.	.	PUNCT
issue-859	119	1	–	–	PUNCT
issue-859	119	2	understanding	understand	VERB
issue-859	119	3	the	the	DET
issue-859	119	4	ethical	ethical	ADJ
issue-859	119	5	code	code	NOUN
issue-859	119	6	of	of	ADP
issue-859	119	7	individual	individual	ADJ
issue-859	119	8	and	and	CCONJ
issue-859	119	9	collective	collective	ADJ
issue-859	119	10	responsibility	responsibility	NOUN
issue-859	119	11	for	for	ADP
issue-859	119	12	maintaining	maintain	VERB
issue-859	119	13	high	high	ADJ
issue-859	119	14	ethical	ethical	ADJ
issue-859	119	15	standards	standard	NOUN
issue-859	119	16	.	.	PUNCT
issue-859	120	1	the	the	DET
issue-859	120	2	implementation	implementation	NOUN
issue-859	120	3	of	of	ADP
issue-859	120	4	goals	goal	NOUN
issue-859	120	5	and	and	CCONJ
issue-859	120	6	organizational	organizational	ADJ
issue-859	120	7	measures	measure	NOUN
issue-859	120	8	will	will	AUX
issue-859	120	9	achieve	achieve	VERB
issue-859	120	10	the	the	DET
issue-859	120	11	identified	identify	VERB
issue-859	120	12	goals	goal	NOUN
issue-859	120	13	through	through	ADP
issue-859	120	14	monitoring	monitor	VERB
issue-859	120	15	the	the	DET
issue-859	120	16	behavior	behavior	NOUN
issue-859	120	17	of	of	ADP
issue-859	120	18	auditors	auditor	NOUN
issue-859	120	19	and	and	CCONJ
issue-859	120	20	their	their	PRON
issue-859	120	21	compliance	compliance	NOUN
issue-859	120	22	with	with	ADP
issue-859	120	23	ethical	ethical	ADJ
issue-859	120	24	standards	standard	NOUN
issue-859	120	25	.	.	PUNCT
issue-859	121	1	the	the	DET
issue-859	121	2	condition	condition	NOUN
issue-859	121	3	for	for	ADP
issue-859	121	4	monitoring	monitoring	NOUN
issue-859	121	5	is	be	AUX
issue-859	121	6	an	an	DET
issue-859	121	7	open	open	ADJ
issue-859	121	8	,	,	PUNCT
issue-859	121	9	honest	honest	ADJ
issue-859	121	10	and	and	CCONJ
issue-859	121	11	transparent	transparent	ADJ
issue-859	121	12	process	process	NOUN
issue-859	121	13	,	,	PUNCT
issue-859	121	14	in	in	ADP
issue-859	121	15	which	which	PRON
issue-859	121	16	all	all	DET
issue-859	121	17	employees	employee	NOUN
issue-859	121	18	are	be	AUX
issue-859	121	19	informed	inform	VERB
issue-859	121	20	and	and	CCONJ
issue-859	121	21	have	have	VERB
issue-859	121	22	confidence	confidence	NOUN
issue-859	121	23	in	in	ADP
issue-859	121	24	its	its	PRON
issue-859	121	25	findings	finding	NOUN
issue-859	121	26	and	and	CCONJ
issue-859	121	27	outcomes	outcome	NOUN
issue-859	121	28	.	.	PUNCT
issue-859	122	1	this	this	PRON
issue-859	122	2	can	can	AUX
issue-859	122	3	be	be	AUX
issue-859	122	4	achieved	achieve	VERB
issue-859	122	5	through	through	ADP
issue-859	122	6	the	the	DET
issue-859	122	7	following	follow	VERB
issue-859	122	8	steps	step	NOUN
issue-859	122	9	:	:	PUNCT
issue-859	122	10	–	–	PUNCT
issue-859	122	11	annual	annual	ADJ
issue-859	122	12	reports	report	NOUN
issue-859	122	13	are	be	AUX
issue-859	122	14	available	available	ADJ
issue-859	122	15	to	to	ADP
issue-859	122	16	all	all	DET
issue-859	122	17	employees	employee	NOUN
issue-859	122	18	;	;	PUNCT
issue-859	122	19	–	–	PUNCT
issue-859	122	20	the	the	DET
issue-859	122	21	strengths	strength	NOUN
issue-859	122	22	and	and	CCONJ
issue-859	122	23	weaknesses	weakness	NOUN
issue-859	122	24	of	of	ADP
issue-859	122	25	the	the	DET
issue-859	122	26	auditor	auditor	NOUN
issue-859	122	27	’s	’s	PART
issue-859	122	28	behavior	behavior	NOUN
issue-859	122	29	are	be	AUX
issue-859	122	30	regularly	regularly	ADV
issue-859	122	31	evaluated	evaluate	VERB
issue-859	122	32	and	and	CCONJ
issue-859	122	33	measured	measure	VERB
issue-859	122	34	;	;	PUNCT
issue-859	122	35	–	–	PUNCT
issue-859	122	36	the	the	DET
issue-859	122	37	role	role	NOUN
issue-859	122	38	of	of	ADP
issue-859	122	39	senior	senior	ADJ
issue-859	122	40	officials	official	NOUN
issue-859	122	41	in	in	ADP
issue-859	122	42	matters	matter	NOUN
issue-859	122	43	of	of	ADP
issue-859	122	44	ethical	ethical	ADJ
issue-859	122	45	behavior	behavior	NOUN
issue-859	122	46	is	be	AUX
issue-859	122	47	known	know	VERB
issue-859	122	48	and	and	CCONJ
issue-859	122	49	understood	understand	VERB
issue-859	122	50	;	;	PUNCT
issue-859	122	51	–	–	PUNCT
issue-859	122	52	the	the	DET
issue-859	122	53	staff	staff	NOUN
issue-859	122	54	understands	understand	VERB
issue-859	122	55	the	the	DET
issue-859	122	56	value	value	NOUN
issue-859	122	57	of	of	ADP
issue-859	122	58	monitoring	monitor	VERB
issue-859	122	59	ethical	ethical	ADJ
issue-859	122	60	behavior	behavior	NOUN
issue-859	122	61	and	and	CCONJ
issue-859	122	62	participates	participate	VERB
issue-859	122	63	in	in	ADP
issue-859	122	64	annual	annual	ADJ
issue-859	122	65	surveys	survey	NOUN
issue-859	122	66	.	.	PUNCT
issue-859	123	1	the	the	DET
issue-859	123	2	consequences	consequence	NOUN
issue-859	123	3	of	of	ADP
issue-859	123	4	organizing	organize	VERB
issue-859	123	5	internal	internal	ADJ
issue-859	123	6	control	control	NOUN
issue-859	123	7	on	on	ADP
issue-859	123	8	compliance	compliance	NOUN
issue-859	123	9	with	with	ADP
issue-859	123	10	ethical	ethical	ADJ
issue-859	123	11	principles	principle	NOUN
issue-859	123	12	are	be	AUX
issue-859	123	13	also	also	ADV
issue-859	123	14	the	the	DET
issue-859	123	15	components	component	NOUN
issue-859	123	16	of	of	ADP
issue-859	123	17	the	the	DET
issue-859	123	18	overall	overall	ADJ
issue-859	123	19	process	process	NOUN
issue-859	123	20	of	of	ADP
issue-859	123	21	managing	manage	VERB
issue-859	123	22	ethical	ethical	ADJ
issue-859	123	23	behavior	behavior	NOUN
issue-859	123	24	.	.	PUNCT
issue-859	124	1	it	it	PRON
issue-859	124	2	was	be	AUX
issue-859	124	3	then	then	ADV
issue-859	124	4	that	that	SCONJ
issue-859	124	5	the	the	DET
issue-859	124	6	mechanisms	mechanism	NOUN
issue-859	124	7	of	of	ADP
issue-859	124	8	influence	influence	NOUN
issue-859	124	9	on	on	ADP
issue-859	124	10	auditors	auditor	NOUN
issue-859	124	11	that	that	PRON
issue-859	124	12	allowed	allow	VERB
issue-859	124	13	deviations	deviation	NOUN
issue-859	124	14	from	from	ADP
issue-859	124	15	ethical	ethical	ADJ
issue-859	124	16	principles	principle	NOUN
issue-859	124	17	were	be	AUX
issue-859	124	18	perceived	perceive	VERB
issue-859	124	19	as	as	ADP
issue-859	124	20	just	just	ADV
issue-859	124	21	and	and	CCONJ
issue-859	124	22	efficient	efficient	ADJ
issue-859	124	23	,	,	PUNCT
issue-859	124	24	and	and	CCONJ
issue-859	124	25	the	the	DET
issue-859	124	26	rewards	reward	NOUN
issue-859	124	27	system	system	NOUN
issue-859	124	28	for	for	ADP
issue-859	124	29	exemplary	exemplary	ADJ
issue-859	124	30	behavior	behavior	NOUN
issue-859	124	31	was	be	AUX
issue-859	124	32	fully	fully	ADV
issue-859	124	33	understood	understand	VERB
issue-859	124	34	and	and	CCONJ
issue-859	124	35	recognized	recognize	VERB
issue-859	124	36	.	.	PUNCT
issue-859	125	1	therefore	therefore	ADV
issue-859	125	2	,	,	PUNCT
issue-859	125	3	the	the	DET
issue-859	125	4	result	result	NOUN
issue-859	125	5	of	of	ADP
issue-859	125	6	management	management	NOUN
issue-859	125	7	of	of	ADP
issue-859	125	8	ethical	ethical	ADJ
issue-859	125	9	behavior	behavior	NOUN
issue-859	125	10	can	can	AUX
issue-859	125	11	be	be	AUX
issue-859	125	12	estimated	estimate	VERB
issue-859	125	13	through	through	ADP
issue-859	125	14	the	the	DET
issue-859	125	15	criteria	criterion	NOUN
issue-859	125	16	:	:	PUNCT
issue-859	125	17	–	–	PUNCT
issue-859	125	18	good	good	ADJ
issue-859	125	19	standards	standard	NOUN
issue-859	125	20	of	of	ADP
issue-859	125	21	behavior	behavior	NOUN
issue-859	125	22	are	be	AUX
issue-859	125	23	encouraged	encourage	VERB
issue-859	125	24	by	by	ADP
issue-859	125	25	all	all	DET
issue-859	125	26	employees	employee	NOUN
issue-859	125	27	;	;	PUNCT
issue-859	125	28	–	–	PUNCT
issue-859	125	29	incentives	incentive	NOUN
issue-859	125	30	and	and	CCONJ
issue-859	125	31	sanctions	sanction	NOUN
issue-859	125	32	are	be	AUX
issue-859	125	33	used	use	VERB
issue-859	125	34	to	to	PART
issue-859	125	35	overcome	overcome	VERB
issue-859	125	36	violence	violence	NOUN
issue-859	125	37	and	and	CCONJ
issue-859	125	38	immoral	immoral	ADJ
issue-859	125	39	acts	act	NOUN
issue-859	125	40	;	;	PUNCT
issue-859	125	41	–	–	PUNCT
issue-859	125	42	incentives	incentive	NOUN
issue-859	125	43	and	and	CCONJ
issue-859	125	44	sanctions	sanction	NOUN
issue-859	125	45	are	be	AUX
issue-859	125	46	known	know	VERB
issue-859	125	47	and	and	CCONJ
issue-859	125	48	understood	understand	VERB
issue-859	125	49	by	by	ADP
issue-859	125	50	all	all	DET
issue-859	125	51	employees	employee	NOUN
issue-859	125	52	;	;	PUNCT
issue-859	125	53	–	–	PUNCT
issue-859	125	54	incentives	incentive	NOUN
issue-859	125	55	and	and	CCONJ
issue-859	125	56	sanctions	sanction	NOUN
issue-859	125	57	are	be	AUX
issue-859	125	58	effective	effective	ADJ
issue-859	125	59	in	in	ADP
issue-859	125	60	developing	develop	VERB
issue-859	125	61	a	a	DET
issue-859	125	62	high	high	ADJ
issue-859	125	63	ethical	ethical	ADJ
issue-859	125	64	culture	culture	NOUN
issue-859	125	65	of	of	ADP
issue-859	125	66	the	the	DET
issue-859	125	67	audit	audit	NOUN
issue-859	125	68	firm	firm	NOUN
issue-859	125	69	.	.	PUNCT
issue-859	126	1	5	5	X
issue-859	126	2	.	.	X
issue-859	126	3	conclusion	conclusion	NOUN
issue-859	126	4	increasing	increase	VERB
issue-859	126	5	the	the	DET
issue-859	126	6	public	public	ADJ
issue-859	126	7	and	and	CCONJ
issue-859	126	8	users	user	NOUN
issue-859	126	9	’	'	PUNCT
issue-859	126	10	confidence	confidence	NOUN
issue-859	126	11	in	in	ADP
issue-859	126	12	the	the	DET
issue-859	126	13	audit	audit	NOUN
issue-859	126	14	findings	finding	NOUN
issue-859	126	15	regarding	regard	VERB
issue-859	126	16	the	the	DET
issue-859	126	17	accuracy	accuracy	NOUN
issue-859	126	18	of	of	ADP
issue-859	126	19	financial	financial	ADJ
issue-859	126	20	transactions	transaction	NOUN
issue-859	126	21	and	and	CCONJ
issue-859	126	22	reporting	reporting	NOUN
issue-859	126	23	of	of	ADP
issue-859	126	24	businesses	business	NOUN
issue-859	126	25	is	be	AUX
issue-859	126	26	based	base	VERB
issue-859	126	27	on	on	ADP
issue-859	126	28	the	the	DET
issue-859	126	29	auditors	auditor	NOUN
issue-859	126	30	’	’	PART
issue-859	126	31	compliance	compliance	NOUN
issue-859	126	32	with	with	ADP
issue-859	126	33	high	high	ADJ
issue-859	126	34	ethical	ethical	ADJ
issue-859	126	35	professional	professional	ADJ
issue-859	126	36	standards	standard	NOUN
issue-859	126	37	.	.	PUNCT
issue-859	127	1	they	they	PRON
issue-859	127	2	are	be	AUX
issue-859	127	3	the	the	DET
issue-859	127	4	guarantors	guarantor	NOUN
issue-859	127	5	of	of	ADP
issue-859	127	6	independence	independence	NOUN
issue-859	127	7	,	,	PUNCT
issue-859	127	8	objectivity	objectivity	NOUN
issue-859	127	9	,	,	PUNCT
issue-859	127	10	honesty	honesty	NOUN
issue-859	127	11	during	during	ADP
issue-859	127	12	the	the	DET
issue-859	127	13	audit	audit	NOUN
issue-859	127	14	activity	activity	NOUN
issue-859	127	15	.	.	PUNCT
issue-859	128	1	organization	organization	NOUN
issue-859	128	2	of	of	ADP
issue-859	128	3	ethical	ethical	ADJ
issue-859	128	4	behavior	behavior	NOUN
issue-859	128	5	management	management	NOUN
issue-859	128	6	involves	involve	VERB
issue-859	128	7	not	not	PART
issue-859	128	8	only	only	ADV
issue-859	128	9	the	the	DET
issue-859	128	10	existence	existence	NOUN
issue-859	128	11	of	of	ADP
issue-859	128	12	ethics	ethic	NOUN
issue-859	128	13	regulations	regulation	NOUN
issue-859	128	14	,	,	PUNCT
issue-859	128	15	but	but	CCONJ
issue-859	128	16	also	also	ADV
issue-859	128	17	the	the	DET
issue-859	128	18	monitoring	monitoring	NOUN
issue-859	128	19	and	and	CCONJ
issue-859	128	20	evaluation	evaluation	NOUN
issue-859	128	21	of	of	ADP
issue-859	128	22	tools	tool	NOUN
issue-859	128	23	for	for	ADP
issue-859	128	24	their	their	PRON
issue-859	128	25	implementation	implementation	NOUN
issue-859	128	26	.	.	PUNCT
issue-859	129	1	the	the	DET
issue-859	129	2	survey	survey	NOUN
issue-859	129	3	conducted	conduct	VERB
issue-859	129	4	by	by	ADP
issue-859	129	5	the	the	DET
issue-859	129	6	authors	author	NOUN
issue-859	129	7	of	of	ADP
issue-859	129	8	the	the	DET
issue-859	129	9	study	study	NOUN
issue-859	129	10	showed	show	VERB
issue-859	129	11	that	that	SCONJ
issue-859	129	12	awareness	awareness	NOUN
issue-859	129	13	of	of	ADP
issue-859	129	14	the	the	DET
issue-859	129	15	need	need	NOUN
issue-859	129	16	to	to	PART
issue-859	129	17	comply	comply	VERB
issue-859	129	18	with	with	ADP
issue-859	129	19	ethical	ethical	ADJ
issue-859	129	20	standards	standard	NOUN
issue-859	129	21	and	and	CCONJ
issue-859	129	22	appropriate	appropriate	ADJ
issue-859	129	23	ethical	ethical	ADJ
issue-859	129	24	behavior	behavior	NOUN
issue-859	129	25	is	be	AUX
issue-859	129	26	largely	largely	ADV
issue-859	129	27	implemented	implement	VERB
issue-859	129	28	in	in	ADP
issue-859	129	29	the	the	DET
issue-859	129	30	activities	activity	NOUN
issue-859	129	31	of	of	ADP
issue-859	129	32	the	the	DET
issue-859	129	33	audit	audit	NOUN
issue-859	129	34	companies	company	NOUN
issue-859	129	35	.	.	PUNCT
issue-859	130	1	the	the	DET
issue-859	130	2	practices	practice	NOUN
issue-859	130	3	baltic	baltic	ADJ
issue-859	130	4	journal	journal	PROPN
issue-859	130	5	of	of	ADP
issue-859	130	6	economic	economic	ADJ
issue-859	130	7	studies	study	NOUN
issue-859	130	8	71	71	NUM
issue-859	130	9	vol	vol	NOUN
issue-859	130	10	.	.	PROPN
issue-859	131	1	6	6	NUM
issue-859	131	2	,	,	PUNCT
issue-859	131	3	no	no	INTJ
issue-859	131	4	.	.	NOUN
issue-859	131	5	4	4	NUM
issue-859	131	6	,	,	PUNCT
issue-859	131	7	2020	2020	NUM
issue-859	131	8	of	of	ADP
issue-859	131	9	most	most	ADJ
issue-859	131	10	of	of	ADP
issue-859	131	11	them	they	PRON
issue-859	131	12	requires	require	VERB
issue-859	131	13	organizational	organizational	ADJ
issue-859	131	14	measures	measure	NOUN
issue-859	131	15	to	to	PART
issue-859	131	16	monitor	monitor	VERB
issue-859	131	17	and	and	CCONJ
issue-859	131	18	control	control	VERB
issue-859	131	19	the	the	DET
issue-859	131	20	ultimate	ultimate	ADJ
issue-859	131	21	goals	goal	NOUN
issue-859	131	22	of	of	ADP
issue-859	131	23	compliance	compliance	NOUN
issue-859	131	24	with	with	ADP
issue-859	131	25	ethical	ethical	ADJ
issue-859	131	26	behavior	behavior	NOUN
issue-859	131	27	,	,	PUNCT
issue-859	131	28	lack	lack	NOUN
issue-859	131	29	of	of	ADP
issue-859	131	30	conflict	conflict	NOUN
issue-859	131	31	of	of	ADP
issue-859	131	32	interest	interest	NOUN
issue-859	131	33	,	,	PUNCT
issue-859	131	34	and	and	CCONJ
issue-859	131	35	other	other	ADJ
issue-859	131	36	unethical	unethical	ADJ
issue-859	131	37	cases	case	NOUN
issue-859	131	38	in	in	ADP
issue-859	131	39	audit	audit	NOUN
issue-859	131	40	activities	activity	NOUN
issue-859	131	41	.	.	PUNCT
issue-859	132	1	we	we	PRON
issue-859	132	2	suggest	suggest	VERB
issue-859	132	3	the	the	DET
issue-859	132	4	goals	goal	NOUN
issue-859	132	5	,	,	PUNCT
issue-859	132	6	monitoring	monitoring	NOUN
issue-859	132	7	criteria	criterion	NOUN
issue-859	132	8	,	,	PUNCT
issue-859	132	9	self	self	NOUN
issue-859	132	10	-	-	PUNCT
issue-859	132	11	assessment	assessment	NOUN
issue-859	132	12	control	control	NOUN
issue-859	132	13	tools	tool	NOUN
issue-859	132	14	as	as	ADP
issue-859	132	15	part	part	NOUN
issue-859	132	16	of	of	ADP
issue-859	132	17	internal	internal	ADJ
issue-859	132	18	audit	audit	NOUN
issue-859	132	19	quality	quality	NOUN
issue-859	132	20	measures	measure	NOUN
issue-859	132	21	.	.	PUNCT
issue-859	133	1	the	the	DET
issue-859	133	2	implementation	implementation	NOUN
issue-859	133	3	of	of	ADP
issue-859	133	4	the	the	DET
issue-859	133	5	proposals	proposal	NOUN
issue-859	133	6	will	will	AUX
issue-859	133	7	help	help	VERB
issue-859	133	8	to	to	PART
issue-859	133	9	direct	direct	VERB
issue-859	133	10	the	the	DET
issue-859	133	11	audit	audit	NOUN
issue-859	133	12	work	work	NOUN
issue-859	133	13	organization	organization	NOUN
issue-859	133	14	on	on	ADP
issue-859	133	15	a	a	DET
issue-859	133	16	qualitative	qualitative	NOUN
issue-859	133	17	,	,	PUNCT
issue-859	133	18	responsible	responsible	ADJ
issue-859	133	19	basis	basis	NOUN
issue-859	133	20	,	,	PUNCT
issue-859	133	21	which	which	PRON
issue-859	133	22	will	will	AUX
issue-859	133	23	increase	increase	VERB
issue-859	133	24	the	the	DET
issue-859	133	25	users	user	NOUN
issue-859	133	26	’	’	PART
issue-859	133	27	confidence	confidence	NOUN
issue-859	133	28	in	in	ADP
issue-859	133	29	the	the	DET
issue-859	133	30	results	result	NOUN
issue-859	133	31	of	of	ADP
issue-859	133	32	the	the	DET
issue-859	133	33	audit	audit	NOUN
issue-859	133	34	activity	activity	NOUN
issue-859	133	35	.	.	PUNCT
issue-859	134	1	further	further	ADJ
issue-859	134	2	research	research	NOUN
issue-859	134	3	is	be	AUX
issue-859	134	4	aimed	aim	VERB
issue-859	134	5	at	at	ADP
issue-859	134	6	identifying	identify	VERB
issue-859	134	7	quality	quality	NOUN
issue-859	134	8	control	control	NOUN
issue-859	134	9	tools	tool	NOUN
issue-859	134	10	that	that	PRON
issue-859	134	11	would	would	AUX
issue-859	134	12	facilitate	facilitate	VERB
issue-859	134	13	the	the	DET
issue-859	134	14	implementation	implementation	NOUN
issue-859	134	15	of	of	ADP
issue-859	134	16	the	the	DET
issue-859	134	17	results	result	NOUN
issue-859	134	18	of	of	ADP
issue-859	134	19	internal	internal	ADJ
issue-859	134	20	control	control	NOUN
issue-859	134	21	of	of	ADP
issue-859	134	22	compliance	compliance	NOUN
issue-859	134	23	with	with	ADP
issue-859	134	24	ethical	ethical	ADJ
issue-859	134	25	principles	principle	NOUN
issue-859	134	26	to	to	PART
issue-859	134	27	enhance	enhance	VERB
issue-859	134	28	the	the	DET
issue-859	134	29	reliability	reliability	NOUN
issue-859	134	30	of	of	ADP
issue-859	134	31	auditors	auditor	NOUN
issue-859	134	32	.	.	PUNCT
issue-859	135	1	references	reference	NOUN
issue-859	135	2	:	:	PUNCT
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issue-859	135	4	,	,	PUNCT
issue-859	135	5	m.	m.	NOUN
issue-859	135	6	,	,	PUNCT
issue-859	135	7	&	&	CCONJ
issue-859	135	8	azimifar	azimifar	PROPN
issue-859	135	9	,	,	PUNCT
issue-859	135	10	m.	m.	NOUN
issue-859	135	11	(	(	PUNCT
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issue-859	135	13	)	)	PUNCT
issue-859	135	14	.	.	PUNCT
issue-859	136	1	impact	impact	NOUN
issue-859	136	2	of	of	ADP
issue-859	136	3	professional	professional	ADJ
issue-859	136	4	ethics	ethic	NOUN
issue-859	136	5	on	on	ADP
issue-859	136	6	financial	financial	ADJ
issue-859	136	7	reporting	reporting	NOUN
issue-859	136	8	quality	quality	NOUN
issue-859	136	9	.	.	PUNCT
issue-859	137	1	advances	advance	NOUN
issue-859	137	2	in	in	ADP
issue-859	137	3	environmental	environmental	ADJ
issue-859	137	4	biology	biology	NOUN
issue-859	137	5	,	,	PUNCT
issue-859	137	6	vol	vol	NOUN
issue-859	137	7	.	.	PROPN
issue-859	138	1	7(10	7(10	NUM
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issue-859	139	2	.	.	PUNCT
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issue-859	140	2	.	.	PUNCT
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issue-859	140	5	12	12	NUM
issue-859	140	6	,	,	PUNCT
issue-859	140	7	2020	2020	NUM
issue-859	140	8	from	from	ADP
issue-859	140	9	:	:	PUNCT
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issue-859	141	4	)	)	PUNCT
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issue-859	143	2	the	the	DET
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issue-859	143	8	ethics	ethic	NOUN
issue-859	143	9	in	in	ADP
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issue-859	163	9	)	)	PUNCT
issue-859	163	10	.	.	PUNCT
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issue-859	164	2	review	review	NOUN
issue-859	164	3	on	on	ADP
issue-859	164	4	the	the	DET
issue-859	164	5	ethics	ethic	NOUN
issue-859	164	6	of	of	ADP
issue-859	164	7	the	the	DET
issue-859	164	8	public	public	ADJ
issue-859	164	9	accountant	accountant	NOUN
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issue-859	164	11	contributions	contribution	NOUN
issue-859	164	12	and	and	CCONJ
issue-859	164	13	opportunities	opportunity	NOUN
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issue-859	164	15	research	research	NOUN
issue-859	164	16	.	.	PUNCT
issue-859	165	1	revista	revista	PROPN
issue-859	165	2	espacios	espacios	PROPN
issue-859	165	3	,	,	PUNCT
issue-859	165	4	vol	vol	NOUN
issue-859	165	5	.	.	PROPN
issue-859	165	6	39	39	NUM
issue-859	165	7	,	,	PUNCT
issue-859	165	8	p.	p.	NOUN
issue-859	165	9	34	34	NUM
issue-859	165	10	.	.	PUNCT
issue-859	165	11	retrieved	retrieve	VERB
issue-859	165	12	from	from	ADP
issue-859	165	13	:	:	PUNCT
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issue-859	165	15	12	12	NUM
issue-859	165	16	,	,	PUNCT
issue-859	165	17	2020	2020	NUM
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issue-859	165	21	,	,	PUNCT
issue-859	165	22	a.	a.	PROPN
issue-859	165	23	e.	e.	PROPN
issue-859	165	24	,	,	PUNCT
issue-859	165	25	&	&	CCONJ
issue-859	165	26	bastidas	bastidas	PROPN
issue-859	165	27	,	,	PUNCT
issue-859	165	28	m.	m.	NOUN
issue-859	165	29	c.	c.	PROPN
issue-859	165	30	(	(	PUNCT
issue-859	165	31	2007	2007	NUM
issue-859	165	32	)	)	PUNCT
issue-859	165	33	.	.	PUNCT
issue-859	166	1	la	la	PROPN
issue-859	166	2	ética	ética	PROPN
issue-859	166	3	:	:	PUNCT
issue-859	166	4	fundamento	fundamento	PROPN
issue-859	166	5	en	en	X
issue-859	166	6	la	la	PROPN
issue-859	166	7	adopción	adopción	PROPN
issue-859	166	8	de	de	PROPN
issue-859	166	9	las	las	PROPN
issue-859	166	10	normas	normas	PROPN
issue-859	166	11	internacionales	internacionales	PROPN
issue-859	166	12	de	de	PROPN
issue-859	166	13	contabilidad	contabilidad	PROPN
issue-859	166	14	.	.	PUNCT
issue-859	167	1	actualidad	actualidad	PROPN
issue-859	167	2	contable	contable	ADJ
issue-859	167	3	faces	face	NOUN
issue-859	167	4	,	,	PUNCT
issue-859	167	5	vol	vol	NOUN
issue-859	167	6	.	.	PUNCT
issue-859	167	7	10(14	10(14	NUM
issue-859	167	8	)	)	PUNCT
issue-859	167	9	,	,	PUNCT
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issue-859	167	11	.	.	PUNCT
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issue-859	168	2	.	.	PUNCT
issue-859	169	1	retrieved	retrieve	VERB
issue-859	169	2	may	may	AUX
issue-859	169	3	12	12	NUM
issue-859	169	4	,	,	PUNCT
issue-859	169	5	2020	2020	NUM
issue-859	169	6	from	from	ADP
issue-859	169	7	:	:	PUNCT
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issue-859	169	9	shvets	shvet	NOUN
issue-859	169	10	,	,	PUNCT
issue-859	169	11	v.	v.	PROPN
issue-859	169	12	&	&	CCONJ
issue-859	169	13	pavlik	pavlik	PROPN
issue-859	169	14	,	,	PUNCT
issue-859	169	15	і	і	PROPN
issue-859	169	16	.	.	PUNCT
issue-859	169	17	(	(	PUNCT
issue-859	169	18	2018	2018	NUM
issue-859	169	19	)	)	PUNCT
issue-859	169	20	.	.	PUNCT
issue-859	170	1	formation	formation	NOUN
issue-859	170	2	of	of	ADP
issue-859	170	3	the	the	DET
issue-859	170	4	basic	basic	ADJ
issue-859	170	5	principles	principle	NOUN
issue-859	170	6	of	of	ADP
issue-859	170	7	ethics	ethic	NOUN
issue-859	170	8	for	for	ADP
issue-859	170	9	specialists	specialist	NOUN
issue-859	170	10	of	of	ADP
issue-859	170	11	accounting	accounting	NOUN
issue-859	170	12	and	and	CCONJ
issue-859	170	13	analytical	analytical	ADJ
issue-859	170	14	sciences	science	NOUN
issue-859	170	15	in	in	ADP
issue-859	170	16	modern	modern	ADJ
issue-859	170	17	information	information	NOUN
issue-859	170	18	economics	economic	NOUN
issue-859	170	19	.	.	PUNCT
issue-859	171	1	bulletin	bulletin	NOUN
issue-859	171	2	of	of	ADP
issue-859	171	3	zhstu	zhstu	PROPN
issue-859	171	4	,	,	PUNCT
issue-859	171	5	vol	vol	NOUN
issue-859	171	6	.	.	PROPN
issue-859	171	7	2(84	2(84	NUM
issue-859	171	8	)	)	PUNCT
issue-859	171	9	,	,	PUNCT
issue-859	171	10	p.	p.	NOUN
issue-859	171	11	41	41	NUM
issue-859	171	12	.	.	PUNCT
issue-859	172	1	sunyoto	sunyoto	PROPN
issue-859	172	2	,	,	PUNCT
issue-859	172	3	y.	y.	PROPN
issue-859	172	4	,	,	PUNCT
issue-859	172	5	lely	lely	ADV
issue-859	172	6	,	,	PUNCT
issue-859	172	7	n.	n.	NOUN
issue-859	172	8	,	,	PUNCT
issue-859	172	9	&	&	CCONJ
issue-859	172	10	agus	agus	PROPN
issue-859	172	11	,	,	PUNCT
issue-859	172	12	a.	a.	NOUN
issue-859	172	13	(	(	PUNCT
issue-859	172	14	2019	2019	NUM
issue-859	172	15	)	)	PUNCT
issue-859	172	16	.	.	PUNCT
issue-859	173	1	the	the	DET
issue-859	173	2	influence	influence	NOUN
issue-859	173	3	of	of	ADP
issue-859	173	4	experience	experience	NOUN
issue-859	173	5	,	,	PUNCT
issue-859	173	6	motivation	motivation	NOUN
issue-859	173	7	and	and	CCONJ
issue-859	173	8	professional	professional	ADJ
issue-859	173	9	commitment	commitment	NOUN
issue-859	173	10	on	on	ADP
issue-859	173	11	employee	employee	NOUN
issue-859	173	12	performance	performance	NOUN
issue-859	173	13	and	and	CCONJ
issue-859	173	14	job	job	NOUN
issue-859	173	15	satisfaction	satisfaction	NOUN
issue-859	173	16	at	at	ADP
issue-859	173	17	the	the	DET
issue-859	173	18	audit	audit	NOUN
issue-859	173	19	firm	firm	NOUN
issue-859	173	20	in	in	ADP
issue-859	173	21	indonesia	indonesia	PROPN
issue-859	173	22	.	.	PROPN
issue-859	174	1	revista	revista	PROPN
issue-859	174	2	espacios	espacios	PROPN
issue-859	174	3	,	,	PUNCT
issue-859	174	4	vol	vol	NOUN
issue-859	174	5	.	.	PUNCT
issue-859	175	1	40(27	40(27	NUM
issue-859	175	2	)	)	PUNCT
issue-859	175	3	,	,	PUNCT
issue-859	176	1	p.	p.	NOUN
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issue-859	176	3	.	.	PUNCT
issue-859	177	1	retrieved	retrieve	VERB
issue-859	177	2	may	may	PROPN
issue-859	177	3	12	12	NUM
issue-859	177	4	,	,	PUNCT
issue-859	177	5	2020	2020	NUM
issue-859	177	6	from	from	ADP
issue-859	177	7	:	:	PUNCT
issue-859	177	8	http://www.revistaespacios.com/a19v40n27/a19v40n27p25.pdf	http://www.revistaespacios.com/a19v40n27/a19v40n27p25.pdf	PROPN
issue-859	177	9	szafran	szafran	NOUN
issue-859	177	10	,	,	PUNCT
issue-859	177	11	j.	j.	PROPN
issue-859	177	12	(	(	PUNCT
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issue-859	177	14	)	)	PUNCT
issue-859	177	15	.	.	PUNCT
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issue-859	178	2	kodeksu	kodeksu	PROPN
issue-859	178	3	etyki	etyki	PROPN
issue-859	178	4	audytora	audytora	PROPN
issue-859	178	5	wewnętrznego	wewnętrznego	PROPN
issue-859	178	6	w	w	PROPN
issue-859	178	7	świetle	świetle	ADJ
issue-859	178	8	badań	badań	NOUN
issue-859	178	9	ankietowych	ankietowych	NOUN
issue-859	178	10	.	.	PUNCT
issue-859	179	1	zeszyty	zeszyty	VERB
issue-859	179	2	naukowe	naukowe	NOUN
issue-859	179	3	uniwersytetu	uniwersytetu	NOUN
issue-859	179	4	szczecińskiego	szczecińskiego	NOUN
issue-859	179	5	,	,	PUNCT
issue-859	179	6	vol	vol	NOUN
issue-859	179	7	.	.	PROPN
issue-859	179	8	833	833	NUM
issue-859	179	9	,	,	PUNCT
issue-859	179	10	num	num	PROPN
issue-859	179	11	.	.	PROPN
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issue-859	179	13	,	,	PUNCT
issue-859	179	14	pp	pp	ADJ
issue-859	179	15	.	.	PUNCT
issue-859	180	1	195–209	195–209	NUM
issue-859	180	2	.	.	PUNCT
issue-859	181	1	retrieved	retrieve	VERB
issue-859	181	2	from	from	ADP
issue-859	181	3	:	:	PUNCT
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issue-859	181	5	volkova	volkova	PROPN
issue-859	181	6	,	,	PUNCT
issue-859	181	7	v.	v.	ADP
issue-859	181	8	n.	n.	PROPN
issue-859	181	9	,	,	PUNCT
issue-859	181	10	&	&	CCONJ
issue-859	181	11	emelyanov	emelyanov	PROPN
issue-859	181	12	,	,	PUNCT
issue-859	181	13	a.	a.	NOUN
issue-859	181	14	a.	a.	NOUN
issue-859	181	15	(	(	PUNCT
issue-859	181	16	2006	2006	NUM
issue-859	181	17	)	)	PUNCT
issue-859	181	18	.	.	PUNCT
issue-859	182	1	teoriya	teoriya	PROPN
issue-859	182	2	sistem	sistem	PROPN
issue-859	183	1	i	i	PRON
issue-859	183	2	sistemnyj	sistemnyj	ADV
issue-859	183	3	analiz	analiz	PROPN
issue-859	183	4	v	v	ADP
issue-859	183	5	upravlenii	upravlenii	PROPN
issue-859	183	6	organizaciyami	organizaciyami	PROPN
issue-859	183	7	:	:	PUNCT
issue-859	183	8	spravochnik	spravochnik	ADP
issue-859	183	9	[	[	PUNCT
issue-859	183	10	systems	system	NOUN
issue-859	183	11	theory	theory	NOUN
issue-859	183	12	and	and	CCONJ
issue-859	183	13	systems	system	NOUN
issue-859	183	14	analysis	analysis	NOUN
issue-859	183	15	in	in	ADP
issue-859	183	16	organization	organization	NOUN
issue-859	183	17	management	management	NOUN
issue-859	183	18	:	:	PUNCT
issue-859	183	19	handbook	handbook	NOUN
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issue-859	183	21	.	.	PUNCT
issue-859	184	1	moskow	moskow	PROPN
issue-859	184	2	:	:	PUNCT
issue-859	184	3	finance	finance	NOUN
issue-859	184	4	and	and	CCONJ
issue-859	184	5	statistics	statistic	NOUN
issue-859	184	6	.	.	PUNCT