id	sid	tid	token	lemma	pos
absel-1608	1	1	the	the	DET
absel-1608	1	2	advantages	advantage	NOUN
absel-1608	1	3	of	of	ADP
absel-1608	1	4	experiential	experiential	ADJ
absel-1608	1	5	learning	learning	NOUN
absel-1608	1	6	in	in	ADP
absel-1608	1	7	the	the	DET
absel-1608	1	8	auditing	auditing	NOUN
absel-1608	1	9	curriculum	curriculum	NOUN
absel-1608	1	10	developments	development	NOUN
absel-1608	1	11	in	in	ADP
absel-1608	1	12	business	business	NOUN
absel-1608	1	13	simulation	simulation	NOUN
absel-1608	1	14	&	&	CCONJ
absel-1608	1	15	experiential	experiential	ADJ
absel-1608	1	16	exercises	exercise	NOUN
absel-1608	1	17	,	,	PUNCT
absel-1608	1	18	volume	volume	NOUN
absel-1608	1	19	19	19	NUM
absel-1608	1	20	,	,	PUNCT
absel-1608	1	21	1992	1992	NUM
absel-1608	1	22	26	26	NUM
absel-1608	1	23	the	the	DET
absel-1608	1	24	advantages	advantage	NOUN
absel-1608	1	25	of	of	ADP
absel-1608	1	26	experiential	experiential	ADJ
absel-1608	1	27	learning	learning	NOUN
absel-1608	1	28	in	in	ADP
absel-1608	1	29	the	the	DET
absel-1608	1	30	auditing	auditing	NOUN
absel-1608	1	31	curriculum	curriculum	NOUN
absel-1608	1	32	carol	carol	PROPN
absel-1608	1	33	m.	m.	PROPN
absel-1608	1	34	bruton	bruton	PROPN
absel-1608	1	35	,	,	PUNCT
absel-1608	1	36	university	university	PROPN
absel-1608	1	37	of	of	ADP
absel-1608	1	38	san	san	PROPN
absel-1608	1	39	diego	diego	PROPN
absel-1608	1	40	michael	michael	PROPN
absel-1608	1	41	p.	p.	PROPN
absel-1608	1	42	bradley	bradley	PROPN
absel-1608	1	43	,	,	PUNCT
absel-1608	1	44	university	university	PROPN
absel-1608	1	45	of	of	ADP
absel-1608	1	46	san	san	PROPN
absel-1608	1	47	diego	diego	PROPN
absel-1608	1	48	abstract	abstract	NOUN
absel-1608	1	49	this	this	DET
absel-1608	1	50	paper	paper	NOUN
absel-1608	1	51	discusses	discuss	VERB
absel-1608	1	52	how	how	SCONJ
absel-1608	1	53	experiential	experiential	ADJ
absel-1608	1	54	learning	learning	NOUN
absel-1608	1	55	can	can	AUX
absel-1608	1	56	be	be	AUX
absel-1608	1	57	an	an	DET
absel-1608	1	58	effective	effective	ADJ
absel-1608	1	59	teaching	teaching	NOUN
absel-1608	1	60	method	method	NOUN
absel-1608	1	61	in	in	ADP
absel-1608	1	62	the	the	DET
absel-1608	1	63	auditing	auditing	NOUN
absel-1608	1	64	course	course	NOUN
absel-1608	1	65	.	.	PUNCT
absel-1608	2	1	an	an	DET
absel-1608	2	2	experiential	experiential	ADJ
absel-1608	2	3	learning	learning	NOUN
absel-1608	2	4	project	project	NOUN
absel-1608	2	5	presently	presently	ADV
absel-1608	2	6	used	use	VERB
absel-1608	2	7	in	in	ADP
absel-1608	2	8	an	an	DET
absel-1608	2	9	auditing	auditing	NOUN
absel-1608	2	10	course	course	NOUN
absel-1608	2	11	is	be	AUX
absel-1608	2	12	discussed	discuss	VERB
absel-1608	2	13	.	.	PUNCT
absel-1608	3	1	according	accord	VERB
absel-1608	3	2	to	to	ADP
absel-1608	3	3	a	a	DET
absel-1608	3	4	survey	survey	NOUN
absel-1608	3	5	of	of	ADP
absel-1608	3	6	undergraduate	undergraduate	ADJ
absel-1608	3	7	auditing	auditing	NOUN
absel-1608	3	8	education	education	NOUN
absel-1608	3	9	(	(	PUNCT
absel-1608	3	10	frakes	frake	NOUN
absel-1608	3	11	,	,	PUNCT
absel-1608	3	12	1987	1987	NUM
absel-1608	3	13	)	)	PUNCT
absel-1608	3	14	the	the	DET
absel-1608	3	15	major	major	ADJ
absel-1608	3	16	problems	problem	NOUN
absel-1608	3	17	in	in	ADP
absel-1608	3	18	undergraduate	undergraduate	ADJ
absel-1608	3	19	auditing	auditing	NOUN
absel-1608	3	20	education	education	NOUN
absel-1608	3	21	are	be	AUX
absel-1608	3	22	in	in	ADP
absel-1608	3	23	the	the	DET
absel-1608	3	24	areas	area	NOUN
absel-1608	3	25	of	of	ADP
absel-1608	3	26	curriculum	curriculum	NOUN
absel-1608	3	27	design	design	NOUN
absel-1608	3	28	,	,	PUNCT
absel-1608	3	29	development	development	NOUN
absel-1608	3	30	of	of	ADP
absel-1608	3	31	relevant	relevant	ADJ
absel-1608	3	32	teaching	teaching	NOUN
absel-1608	3	33	materials	material	NOUN
absel-1608	3	34	,	,	PUNCT
absel-1608	3	35	and	and	CCONJ
absel-1608	3	36	dissemination	dissemination	NOUN
absel-1608	3	37	of	of	ADP
absel-1608	3	38	technology	technology	NOUN
absel-1608	3	39	.	.	PUNCT
absel-1608	4	1	our	our	PRON
absel-1608	4	2	experiential	experiential	ADJ
absel-1608	4	3	learning	learning	NOUN
absel-1608	4	4	project	project	NOUN
absel-1608	4	5	addresses	address	NOUN
absel-1608	4	6	these	these	DET
absel-1608	4	7	problems	problem	NOUN
absel-1608	4	8	.	.	PUNCT
absel-1608	5	1	there	there	PRON
absel-1608	5	2	are	be	VERB
absel-1608	5	3	two	two	NUM
absel-1608	5	4	aspects	aspect	NOUN
absel-1608	5	5	to	to	ADP
absel-1608	5	6	an	an	DET
absel-1608	5	7	auditing	auditing	NOUN
absel-1608	5	8	course	course	NOUN
absel-1608	5	9	,	,	PUNCT
absel-1608	5	10	teaching	teach	VERB
absel-1608	5	11	the	the	DET
absel-1608	5	12	theory	theory	NOUN
absel-1608	5	13	of	of	ADP
absel-1608	5	14	auditing	auditing	NOUN
absel-1608	5	15	and	and	CCONJ
absel-1608	5	16	teaching	teach	VERB
absel-1608	5	17	the	the	DET
absel-1608	5	18	practice	practice	NOUN
absel-1608	5	19	of	of	ADP
absel-1608	5	20	auditing	auditing	NOUN
absel-1608	5	21	.	.	PUNCT
absel-1608	6	1	teaching	teach	VERB
absel-1608	6	2	the	the	DET
absel-1608	6	3	theory	theory	NOUN
absel-1608	6	4	of	of	ADP
absel-1608	6	5	auditing	auditing	NOUN
absel-1608	6	6	may	may	AUX
absel-1608	6	7	be	be	AUX
absel-1608	6	8	adequately	adequately	ADV
absel-1608	6	9	covered	cover	VERB
absel-1608	6	10	through	through	ADP
absel-1608	6	11	the	the	DET
absel-1608	6	12	use	use	NOUN
absel-1608	6	13	of	of	ADP
absel-1608	6	14	a	a	DET
absel-1608	6	15	textbook	textbook	NOUN
absel-1608	6	16	,	,	PUNCT
absel-1608	6	17	however	however	ADV
absel-1608	6	18	,	,	PUNCT
absel-1608	6	19	the	the	DET
absel-1608	6	20	practice	practice	NOUN
absel-1608	6	21	of	of	ADP
absel-1608	6	22	auditing	auditing	NOUN
absel-1608	6	23	is	be	AUX
absel-1608	6	24	difficult	difficult	ADJ
absel-1608	6	25	to	to	PART
absel-1608	6	26	convey	convey	VERB
absel-1608	6	27	through	through	ADP
absel-1608	6	28	a	a	DET
absel-1608	6	29	textbook	textbook	NOUN
absel-1608	6	30	alone	alone	ADV
absel-1608	6	31	.	.	PUNCT
absel-1608	7	1	practice	practice	NOUN
absel-1608	7	2	sets	set	NOUN
absel-1608	7	3	are	be	AUX
absel-1608	7	4	available	available	ADJ
absel-1608	7	5	to	to	PART
absel-1608	7	6	help	help	VERB
absel-1608	7	7	teach	teach	VERB
absel-1608	7	8	the	the	DET
absel-1608	7	9	practice	practice	NOUN
absel-1608	7	10	of	of	ADP
absel-1608	7	11	auditing	auditing	NOUN
absel-1608	7	12	.	.	PUNCT
absel-1608	8	1	however	however	ADV
absel-1608	8	2	,	,	PUNCT
absel-1608	8	3	providing	provide	VERB
absel-1608	8	4	an	an	DET
absel-1608	8	5	experiential	experiential	ADJ
absel-1608	8	6	learning	learning	NOUN
absel-1608	8	7	project	project	NOUN
absel-1608	8	8	that	that	PRON
absel-1608	8	9	simulates	simulate	VERB
absel-1608	8	10	an	an	DET
absel-1608	8	11	actual	actual	ADJ
absel-1608	8	12	audit	audit	NOUN
absel-1608	8	13	environment	environment	NOUN
absel-1608	8	14	with	with	ADP
absel-1608	8	15	a	a	DET
absel-1608	8	16	real	real	ADJ
absel-1608	8	17	company	company	NOUN
absel-1608	8	18	can	can	AUX
absel-1608	8	19	provide	provide	VERB
absel-1608	8	20	the	the	DET
absel-1608	8	21	students	student	NOUN
absel-1608	8	22	with	with	ADP
absel-1608	8	23	a	a	DET
absel-1608	8	24	more	more	ADV
absel-1608	8	25	realistic	realistic	ADJ
absel-1608	8	26	approach	approach	NOUN
absel-1608	8	27	to	to	ADP
absel-1608	8	28	the	the	DET
absel-1608	8	29	audit	audit	NOUN
absel-1608	8	30	process	process	NOUN
absel-1608	8	31	.	.	PUNCT
absel-1608	9	1	this	this	DET
absel-1608	9	2	paper	paper	NOUN
absel-1608	9	3	discusses	discuss	VERB
absel-1608	9	4	how	how	SCONJ
absel-1608	9	5	an	an	DET
absel-1608	9	6	experiential	experiential	ADJ
absel-1608	9	7	learning	learning	NOUN
absel-1608	9	8	project	project	NOUN
absel-1608	9	9	that	that	PRON
absel-1608	9	10	simulates	simulate	VERB
absel-1608	9	11	an	an	DET
absel-1608	9	12	actual	actual	ADJ
absel-1608	9	13	audit	audit	NOUN
absel-1608	9	14	environment	environment	NOUN
absel-1608	9	15	may	may	AUX
absel-1608	9	16	be	be	AUX
absel-1608	9	17	a	a	DET
absel-1608	9	18	useful	useful	ADJ
absel-1608	9	19	tool	tool	NOUN
absel-1608	9	20	to	to	PART
absel-1608	9	21	convey	convey	VERB
absel-1608	9	22	’	'	PUNCT
absel-1608	9	23	in	in	ADP
absel-1608	9	24	a	a	DET
absel-1608	9	25	more	more	ADV
absel-1608	9	26	realistic	realistic	ADJ
absel-1608	9	27	fashion	fashion	NOUN
absel-1608	9	28	the	the	DET
absel-1608	9	29	practice	practice	NOUN
absel-1608	9	30	of	of	ADP
absel-1608	9	31	auditing	auditing	NOUN
absel-1608	9	32	.	.	PUNCT
absel-1608	10	1	this	this	DET
absel-1608	10	2	approach	approach	NOUN
absel-1608	10	3	is	be	AUX
absel-1608	10	4	consistent	consistent	ADJ
absel-1608	10	5	with	with	ADP
absel-1608	10	6	the	the	DET
absel-1608	10	7	‘	'	PUNCT
absel-1608	10	8	white	white	ADJ
absel-1608	10	9	paper	paper	NOUN
absel-1608	10	10	”	"	PUNCT
absel-1608	10	11	and	and	CCONJ
absel-1608	10	12	the	the	DET
absel-1608	10	13	accounting	accounting	NOUN
absel-1608	10	14	education	education	PROPN
absel-1608	10	15	change	change	PROPN
absel-1608	10	16	commission	commission	PROPN
absel-1608	10	17	’s	’s	PART
absel-1608	10	18	charge	charge	NOUN
absel-1608	10	19	to	to	PART
absel-1608	10	20	improve	improve	VERB
absel-1608	10	21	accounting	accounting	NOUN
absel-1608	10	22	education	education	NOUN
absel-1608	10	23	to	to	PART
absel-1608	10	24	better	well	ADV
absel-1608	10	25	prepare	prepare	VERB
absel-1608	10	26	students	student	NOUN
absel-1608	10	27	for	for	ADP
absel-1608	10	28	their	their	PRON
absel-1608	10	29	careers	career	NOUN
absel-1608	10	30	in	in	ADP
absel-1608	10	31	accounting	accounting	NOUN
absel-1608	10	32	.	.	PUNCT
absel-1608	11	1	introduction	introduction	NOUN
absel-1608	11	2	the	the	DET
absel-1608	11	3	auditing	auditing	NOUN
absel-1608	11	4	course	course	NOUN
absel-1608	11	5	the	the	DET
absel-1608	11	6	auditing	auditing	NOUN
absel-1608	11	7	course	course	NOUN
absel-1608	11	8	is	be	AUX
absel-1608	11	9	a	a	DET
absel-1608	11	10	required	require	VERB
absel-1608	11	11	course	course	NOUN
absel-1608	11	12	for	for	ADP
absel-1608	11	13	an	an	DET
absel-1608	11	14	accounting	accounting	NOUN
absel-1608	11	15	major	major	NOUN
absel-1608	11	16	and	and	CCONJ
absel-1608	11	17	is	be	AUX
absel-1608	11	18	typically	typically	ADV
absel-1608	11	19	one	one	NUM
absel-1608	11	20	of	of	ADP
absel-1608	11	21	the	the	DET
absel-1608	11	22	last	last	ADJ
absel-1608	11	23	courses	course	NOUN
absel-1608	11	24	taken	take	VERB
absel-1608	11	25	for	for	ADP
absel-1608	11	26	the	the	DET
absel-1608	11	27	accounting	accounting	NOUN
absel-1608	11	28	degree	degree	NOUN
absel-1608	11	29	.	.	PUNCT
absel-1608	12	1	the	the	DET
absel-1608	12	2	auditing	auditing	NOUN
absel-1608	12	3	course	course	NOUN
absel-1608	12	4	teaches	teach	VERB
absel-1608	12	5	financial	financial	ADJ
absel-1608	12	6	statement	statement	NOUN
absel-1608	12	7	auditing	auditing	NOUN
absel-1608	12	8	which	which	PRON
absel-1608	12	9	is	be	AUX
absel-1608	12	10	a	a	DET
absel-1608	12	11	review	review	NOUN
absel-1608	12	12	of	of	ADP
absel-1608	12	13	the	the	DET
absel-1608	12	14	financial	financial	ADJ
absel-1608	12	15	statements	statement	NOUN
absel-1608	12	16	by	by	ADP
absel-1608	12	17	an	an	DET
absel-1608	12	18	independent	independent	ADJ
absel-1608	12	19	third	third	ADJ
absel-1608	12	20	party	party	NOUN
absel-1608	12	21	.	.	PUNCT
absel-1608	13	1	the	the	DET
absel-1608	13	2	review	review	NOUN
absel-1608	13	3	is	be	AUX
absel-1608	13	4	to	to	PART
absel-1608	13	5	determine	determine	VERB
absel-1608	13	6	if	if	SCONJ
absel-1608	13	7	the	the	DET
absel-1608	13	8	financial	financial	ADJ
absel-1608	13	9	statements	statement	NOUN
absel-1608	13	10	present	present	VERB
absel-1608	13	11	fairly	fairly	ADV
absel-1608	13	12	the	the	DET
absel-1608	13	13	financial	financial	ADJ
absel-1608	13	14	position	position	NOUN
absel-1608	13	15	of	of	ADP
absel-1608	13	16	the	the	DET
absel-1608	13	17	company	company	NOUN
absel-1608	13	18	.	.	PUNCT
absel-1608	14	1	there	there	PRON
absel-1608	14	2	is	be	VERB
absel-1608	14	3	not	not	PART
absel-1608	14	4	a	a	DET
absel-1608	14	5	universal	universal	ADJ
absel-1608	14	6	checklist	checklist	NOUN
absel-1608	14	7	on	on	ADP
absel-1608	14	8	how	how	SCONJ
absel-1608	14	9	to	to	PART
absel-1608	14	10	perform	perform	VERB
absel-1608	14	11	an	an	DET
absel-1608	14	12	audit	audit	NOUN
absel-1608	14	13	.	.	PUNCT
absel-1608	15	1	the	the	DET
absel-1608	15	2	exact	exact	ADJ
absel-1608	15	3	procedures	procedure	NOUN
absel-1608	15	4	utilized	utilize	VERB
absel-1608	15	5	during	during	ADP
absel-1608	15	6	an	an	DET
absel-1608	15	7	audit	audit	NOUN
absel-1608	15	8	and	and	CCONJ
absel-1608	15	9	exactly	exactly	ADV
absel-1608	15	10	how	how	SCONJ
absel-1608	15	11	those	those	DET
absel-1608	15	12	procedures	procedure	NOUN
absel-1608	15	13	are	be	AUX
absel-1608	15	14	documented	document	VERB
absel-1608	15	15	is	be	AUX
absel-1608	15	16	up	up	ADP
absel-1608	15	17	to	to	ADP
absel-1608	15	18	the	the	DET
absel-1608	15	19	discretion	discretion	NOUN
absel-1608	15	20	of	of	ADP
absel-1608	15	21	the	the	DET
absel-1608	15	22	individual	individual	ADJ
absel-1608	15	23	auditor	auditor	NOUN
absel-1608	15	24	and	and	CCONJ
absel-1608	15	25	the	the	DET
absel-1608	15	26	auditing	auditing	NOUN
absel-1608	15	27	firm	firm	NOUN
absel-1608	15	28	.	.	PUNCT
absel-1608	16	1	because	because	SCONJ
absel-1608	16	2	of	of	ADP
absel-1608	16	3	this	this	PRON
absel-1608	16	4	,	,	PUNCT
absel-1608	16	5	auditing	auditing	NOUN
absel-1608	16	6	is	be	AUX
absel-1608	16	7	a	a	DET
absel-1608	16	8	difficult	difficult	ADJ
absel-1608	16	9	course	course	NOUN
absel-1608	16	10	to	to	PART
absel-1608	16	11	teach	teach	VERB
absel-1608	16	12	.	.	PUNCT
absel-1608	17	1	the	the	DET
absel-1608	17	2	students	student	NOUN
absel-1608	17	3	want	want	VERB
absel-1608	17	4	a	a	DET
absel-1608	17	5	right	right	ADJ
absel-1608	17	6	answer	answer	NOUN
absel-1608	17	7	’	'	PUNCT
absel-1608	17	8	about	about	ADP
absel-1608	17	9	exactly	exactly	ADV
absel-1608	17	10	what	what	DET
absel-1608	17	11	audit	audit	NOUN
absel-1608	17	12	procedure	procedure	NOUN
absel-1608	17	13	should	should	AUX
absel-1608	17	14	be	be	AUX
absel-1608	17	15	used	use	VERB
absel-1608	17	16	and	and	CCONJ
absel-1608	17	17	exactly	exactly	ADV
absel-1608	17	18	how	how	SCONJ
absel-1608	17	19	that	that	DET
absel-1608	17	20	procedure	procedure	NOUN
absel-1608	17	21	and	and	CCONJ
absel-1608	17	22	the	the	DET
absel-1608	17	23	evidence	evidence	NOUN
absel-1608	17	24	gained	gain	VERB
absel-1608	17	25	from	from	ADP
absel-1608	17	26	it	it	PRON
absel-1608	17	27	should	should	AUX
absel-1608	17	28	be	be	AUX
absel-1608	17	29	documented	document	VERB
absel-1608	17	30	in	in	ADP
absel-1608	17	31	the	the	DET
absel-1608	17	32	working	work	VERB
absel-1608	17	33	papers	paper	NOUN
absel-1608	17	34	.	.	PUNCT
absel-1608	18	1	the	the	DET
absel-1608	18	2	working	work	VERB
absel-1608	18	3	papers	paper	NOUN
absel-1608	18	4	are	be	AUX
absel-1608	18	5	the	the	DET
absel-1608	18	6	written	write	VERB
absel-1608	18	7	documentation	documentation	NOUN
absel-1608	18	8	kept	keep	VERB
absel-1608	18	9	by	by	ADP
absel-1608	18	10	the	the	DET
absel-1608	18	11	auditor	auditor	NOUN
absel-1608	18	12	that	that	PRON
absel-1608	18	13	substantiates	substantiate	VERB
absel-1608	18	14	the	the	DET
absel-1608	18	15	work	work	NOUN
absel-1608	18	16	performed	perform	VERB
absel-1608	18	17	during	during	ADP
absel-1608	18	18	the	the	DET
absel-1608	18	19	audit	audit	NOUN
absel-1608	18	20	.	.	PUNCT
absel-1608	19	1	skills	skill	VERB
absel-1608	19	2	the	the	DET
absel-1608	19	3	auditor	auditor	NOUN
absel-1608	19	4	should	should	AUX
absel-1608	19	5	possess	possess	VERB
absel-1608	19	6	deciding	decide	VERB
absel-1608	19	7	what	what	PRON
absel-1608	19	8	to	to	PART
absel-1608	19	9	teach	teach	VERB
absel-1608	19	10	in	in	ADP
absel-1608	19	11	an	an	DET
absel-1608	19	12	introductory	introductory	ADJ
absel-1608	19	13	auditing	auditing	NOUN
absel-1608	19	14	course	course	NOUN
absel-1608	19	15	is	be	AUX
absel-1608	19	16	difficult	difficult	ADJ
absel-1608	19	17	because	because	SCONJ
absel-1608	19	18	there	there	PRON
absel-1608	19	19	are	be	VERB
absel-1608	19	20	many	many	ADJ
absel-1608	19	21	skills	skill	NOUN
absel-1608	19	22	that	that	SCONJ
absel-1608	19	23	an	an	DET
absel-1608	19	24	auditor	auditor	NOUN
absel-1608	19	25	should	should	AUX
absel-1608	19	26	possess	possess	VERB
absel-1608	19	27	.	.	PUNCT
absel-1608	20	1	an	an	DET
absel-1608	20	2	auditor	auditor	NOUN
absel-1608	20	3	must	must	AUX
absel-1608	20	4	have	have	VERB
absel-1608	20	5	a	a	DET
absel-1608	20	6	good	good	ADJ
absel-1608	20	7	understanding	understanding	NOUN
absel-1608	20	8	of	of	ADP
absel-1608	20	9	the	the	DET
absel-1608	20	10	“	"	PUNCT
absel-1608	20	11	rules	rule	NOUN
absel-1608	20	12	”	"	PUNCT
absel-1608	20	13	utilized	utilize	VERB
absel-1608	20	14	in	in	ADP
absel-1608	20	15	financial	financial	ADJ
absel-1608	20	16	accounting	accounting	NOUN
absel-1608	20	17	.	.	PUNCT
absel-1608	21	1	these	these	DET
absel-1608	21	2	skills	skill	NOUN
absel-1608	21	3	are	be	AUX
absel-1608	21	4	generally	generally	ADV
absel-1608	21	5	taught	teach	VERB
absel-1608	21	6	in	in	ADP
absel-1608	21	7	the	the	DET
absel-1608	21	8	intermediate	intermediate	ADJ
absel-1608	21	9	and	and	CCONJ
absel-1608	21	10	advanced	advanced	ADJ
absel-1608	21	11	financial	financial	ADJ
absel-1608	21	12	accounting	accounting	NOUN
absel-1608	21	13	courses	course	NOUN
absel-1608	21	14	.	.	PUNCT
absel-1608	22	1	an	an	DET
absel-1608	22	2	auditor	auditor	NOUN
absel-1608	22	3	must	must	AUX
absel-1608	22	4	have	have	VERB
absel-1608	22	5	good	good	ADJ
absel-1608	22	6	oral	oral	ADJ
absel-1608	22	7	communication	communication	NOUN
absel-1608	22	8	skills	skill	NOUN
absel-1608	22	9	and	and	CCONJ
absel-1608	22	10	have	have	VERB
absel-1608	22	11	the	the	DET
absel-1608	22	12	ability	ability	NOUN
absel-1608	22	13	to	to	PART
absel-1608	22	14	deal	deal	VERB
absel-1608	22	15	with	with	ADP
absel-1608	22	16	people	people	NOUN
absel-1608	22	17	,	,	PUNCT
absel-1608	22	18	especially	especially	ADV
absel-1608	22	19	in	in	ADP
absel-1608	22	20	adverse	adverse	ADJ
absel-1608	22	21	situations	situation	NOUN
absel-1608	22	22	.	.	PUNCT
absel-1608	23	1	typically	typically	ADV
absel-1608	23	2	an	an	DET
absel-1608	23	3	auditee	auditee	NOUN
absel-1608	23	4	is	be	AUX
absel-1608	23	5	not	not	PART
absel-1608	23	6	all	all	PRON
absel-1608	23	7	that	that	ADV
absel-1608	23	8	excited	excited	ADJ
absel-1608	23	9	to	to	PART
absel-1608	23	10	see	see	VERB
absel-1608	23	11	the	the	DET
absel-1608	23	12	auditor	auditor	NOUN
absel-1608	23	13	and	and	CCONJ
absel-1608	23	14	may	may	AUX
absel-1608	23	15	be	be	AUX
absel-1608	23	16	uncooperative	uncooperative	ADJ
absel-1608	23	17	.	.	PUNCT
absel-1608	24	1	it	it	PRON
absel-1608	24	2	is	be	AUX
absel-1608	24	3	up	up	ADP
absel-1608	24	4	to	to	ADP
absel-1608	24	5	the	the	DET
absel-1608	24	6	auditor	auditor	NOUN
absel-1608	24	7	to	to	PART
absel-1608	24	8	gain	gain	VERB
absel-1608	24	9	and	and	CCONJ
absel-1608	24	10	document	document	VERB
absel-1608	24	11	the	the	DET
absel-1608	24	12	necessary	necessary	ADJ
absel-1608	24	13	evidence	evidence	NOUN
absel-1608	24	14	to	to	PART
absel-1608	24	15	do	do	AUX
absel-1608	24	16	their	their	PRON
absel-1608	24	17	job	job	NOUN
absel-1608	24	18	while	while	SCONJ
absel-1608	24	19	at	at	ADP
absel-1608	24	20	the	the	DET
absel-1608	24	21	same	same	ADJ
absel-1608	24	22	time	time	NOUN
absel-1608	24	23	appeasing	appease	VERB
absel-1608	24	24	the	the	DET
absel-1608	24	25	client	client	NOUN
absel-1608	24	26	so	so	SCONJ
absel-1608	24	27	the	the	DET
absel-1608	24	28	auditing	auditing	NOUN
absel-1608	24	29	firm	firm	NOUN
absel-1608	24	30	will	will	AUX
absel-1608	24	31	be	be	AUX
absel-1608	24	32	hired	hire	VERB
absel-1608	24	33	back	back	ADP
absel-1608	24	34	again	again	ADV
absel-1608	24	35	next	next	ADJ
absel-1608	24	36	year	year	NOUN
absel-1608	24	37	.	.	PUNCT
absel-1608	25	1	an	an	DET
absel-1608	25	2	auditor	auditor	NOUN
absel-1608	25	3	must	must	AUX
absel-1608	25	4	have	have	VERB
absel-1608	25	5	good	good	ADJ
absel-1608	25	6	written	write	VERB
absel-1608	25	7	communication	communication	NOUN
absel-1608	25	8	skills	skill	NOUN
absel-1608	25	9	to	to	PART
absel-1608	25	10	enable	enable	VERB
absel-1608	25	11	them	they	PRON
absel-1608	25	12	to	to	PART
absel-1608	25	13	appropriately	appropriately	ADV
absel-1608	25	14	document	document	VERB
absel-1608	25	15	their	their	PRON
absel-1608	25	16	work	work	NOUN
absel-1608	25	17	and	and	CCONJ
absel-1608	25	18	the	the	DET
absel-1608	25	19	findings	finding	NOUN
absel-1608	25	20	in	in	ADP
absel-1608	25	21	the	the	DET
absel-1608	25	22	working	work	VERB
absel-1608	25	23	papers	paper	NOUN
absel-1608	25	24	.	.	PUNCT
absel-1608	26	1	if	if	SCONJ
absel-1608	26	2	an	an	DET
absel-1608	26	3	audit	audit	NOUN
absel-1608	26	4	is	be	AUX
absel-1608	26	5	later	later	ADV
absel-1608	26	6	brought	bring	VERB
absel-1608	26	7	into	into	ADP
absel-1608	26	8	question	question	NOUN
absel-1608	26	9	,	,	PUNCT
absel-1608	26	10	the	the	DET
absel-1608	26	11	working	work	VERB
absel-1608	26	12	papers	paper	NOUN
absel-1608	26	13	are	be	AUX
absel-1608	26	14	the	the	DET
absel-1608	26	15	only	only	ADJ
absel-1608	26	16	documentation	documentation	NOUN
absel-1608	26	17	the	the	DET
absel-1608	26	18	auditor	auditor	NOUN
absel-1608	26	19	has	have	VERB
absel-1608	26	20	to	to	PART
absel-1608	26	21	substantiate	substantiate	VERB
absel-1608	26	22	that	that	SCONJ
absel-1608	26	23	an	an	DET
absel-1608	26	24	adequate	adequate	ADJ
absel-1608	26	25	audit	audit	NOUN
absel-1608	26	26	was	be	AUX
absel-1608	26	27	conducted	conduct	VERB
absel-1608	26	28	under	under	ADP
absel-1608	26	29	the	the	DET
absel-1608	26	30	circumstances	circumstance	NOUN
absel-1608	26	31	.	.	PUNCT
absel-1608	27	1	an	an	DET
absel-1608	27	2	auditor	auditor	NOUN
absel-1608	27	3	also	also	ADV
absel-1608	27	4	needs	need	VERB
absel-1608	27	5	the	the	DET
absel-1608	27	6	ability	ability	NOUN
absel-1608	27	7	to	to	PART
absel-1608	27	8	work	work	VERB
absel-1608	27	9	in	in	ADP
absel-1608	27	10	teams	team	NOUN
absel-1608	27	11	.	.	PUNCT
absel-1608	28	1	a	a	DET
absel-1608	28	2	typical	typical	ADJ
absel-1608	28	3	audit	audit	NOUN
absel-1608	28	4	involves	involve	VERB
absel-1608	28	5	individuals	individual	NOUN
absel-1608	28	6	with	with	ADP
absel-1608	28	7	all	all	DET
absel-1608	28	8	levels	level	NOUN
absel-1608	28	9	of	of	ADP
absel-1608	28	10	experience	experience	NOUN
absel-1608	28	11	within	within	ADP
absel-1608	28	12	the	the	DET
absel-1608	28	13	organization	organization	NOUN
absel-1608	28	14	.	.	PUNCT
absel-1608	29	1	an	an	DET
absel-1608	29	2	audit	audit	NOUN
absel-1608	29	3	team	team	NOUN
absel-1608	29	4	can	can	AUX
absel-1608	29	5	include	include	VERB
absel-1608	29	6	several	several	ADJ
absel-1608	29	7	entry	entry	NOUN
absel-1608	29	8	-	-	PUNCT
absel-1608	29	9	level	level	NOUN
absel-1608	29	10	auditors	auditor	NOUN
absel-1608	29	11	,	,	PUNCT
absel-1608	29	12	a	a	DET
absel-1608	29	13	supervisor	supervisor	NOUN
absel-1608	29	14	instructing	instruct	VERB
absel-1608	29	15	the	the	DET
absel-1608	29	16	entry	entry	NOUN
absel-1608	29	17	-	-	PUNCT
absel-1608	29	18	level	level	NOUN
absel-1608	29	19	auditors	auditor	NOUN
absel-1608	29	20	,	,	PUNCT
absel-1608	29	21	a	a	DET
absel-1608	29	22	manager	manager	NOUN
absel-1608	29	23	to	to	PART
absel-1608	29	24	oversee	oversee	VERB
absel-1608	29	25	the	the	DET
absel-1608	29	26	supervisor	supervisor	NOUN
absel-1608	29	27	,	,	PUNCT
absel-1608	29	28	and	and	CCONJ
absel-1608	29	29	a	a	DET
absel-1608	29	30	partner	partner	NOUN
absel-1608	29	31	of	of	ADP
absel-1608	29	32	the	the	DET
absel-1608	29	33	cpa	cpa	NOUN
absel-1608	29	34	firm	firm	NOUN
absel-1608	29	35	overseeing	oversee	VERB
absel-1608	29	36	the	the	DET
absel-1608	29	37	entire	entire	ADJ
absel-1608	29	38	audit	audit	NOUN
absel-1608	29	39	.	.	PUNCT
absel-1608	30	1	if	if	SCONJ
absel-1608	30	2	an	an	DET
absel-1608	30	3	auditor	auditor	NOUN
absel-1608	30	4	does	do	AUX
absel-1608	30	5	not	not	PART
absel-1608	30	6	possess	possess	VERB
absel-1608	30	7	the	the	DET
absel-1608	30	8	necessary	necessary	ADJ
absel-1608	30	9	skills	skill	NOUN
absel-1608	30	10	to	to	PART
absel-1608	30	11	work	work	VERB
absel-1608	30	12	together	together	ADV
absel-1608	30	13	with	with	ADP
absel-1608	30	14	others	other	NOUN
absel-1608	30	15	the	the	DET
absel-1608	30	16	probability	probability	NOUN
absel-1608	30	17	for	for	ADP
absel-1608	30	18	advancement	advancement	NOUN
absel-1608	30	19	will	will	AUX
absel-1608	30	20	be	be	AUX
absel-1608	30	21	very	very	ADV
absel-1608	30	22	low	low	ADJ
absel-1608	30	23	.	.	PUNCT
absel-1608	31	1	the	the	DET
absel-1608	31	2	auditor	auditor	NOUN
absel-1608	31	3	also	also	ADV
absel-1608	31	4	needs	need	VERB
absel-1608	31	5	to	to	PART
absel-1608	31	6	understand	understand	VERB
absel-1608	31	7	the	the	DET
absel-1608	31	8	mechanics	mechanic	NOUN
absel-1608	31	9	of	of	ADP
absel-1608	31	10	an	an	DET
absel-1608	31	11	audit	audit	NOUN
absel-1608	31	12	including	include	VERB
absel-1608	31	13	what	what	DET
absel-1608	31	14	types	type	NOUN
absel-1608	31	15	of	of	ADP
absel-1608	31	16	evidence	evidence	NOUN
absel-1608	31	17	should	should	AUX
absel-1608	31	18	be	be	AUX
absel-1608	31	19	acquired	acquire	VERB
absel-1608	31	20	and	and	CCONJ
absel-1608	31	21	different	different	ADJ
absel-1608	31	22	ways	way	NOUN
absel-1608	31	23	to	to	PART
absel-1608	31	24	acquire	acquire	VERB
absel-1608	31	25	the	the	DET
absel-1608	31	26	evidence	evidence	NOUN
absel-1608	31	27	.	.	PUNCT
absel-1608	32	1	conduct	conduct	NOUN
absel-1608	32	2	of	of	ADP
absel-1608	32	3	an	an	DET
absel-1608	32	4	audit	audit	NOUN
absel-1608	32	5	the	the	DET
absel-1608	32	6	first	first	ADJ
absel-1608	32	7	part	part	NOUN
absel-1608	32	8	of	of	ADP
absel-1608	32	9	the	the	DET
absel-1608	32	10	audit	audit	NOUN
absel-1608	32	11	process	process	NOUN
absel-1608	32	12	is	be	AUX
absel-1608	32	13	to	to	PART
absel-1608	32	14	obtain	obtain	VERB
absel-1608	32	15	and	and	CCONJ
absel-1608	32	16	document	document	VERB
absel-1608	32	17	evidence	evidence	NOUN
absel-1608	32	18	about	about	ADP
absel-1608	32	19	the	the	DET
absel-1608	32	20	client	client	NOUN
absel-1608	32	21	,	,	PUNCT
absel-1608	32	22	their	their	PRON
absel-1608	32	23	business	business	NOUN
absel-1608	32	24	,	,	PUNCT
absel-1608	32	25	and	and	CCONJ
absel-1608	32	26	the	the	DET
absel-1608	32	27	industry	industry	NOUN
absel-1608	32	28	.	.	PUNCT
absel-1608	33	1	this	this	PRON
absel-1608	33	2	includes	include	VERB
absel-1608	33	3	investigating	investigate	VERB
absel-1608	33	4	the	the	DET
absel-1608	33	5	client	client	NOUN
absel-1608	33	6	’s	’s	PART
absel-1608	33	7	top	top	ADJ
absel-1608	33	8	management	management	NOUN
absel-1608	33	9	,	,	PUNCT
absel-1608	33	10	their	their	PRON
absel-1608	33	11	competitors	competitor	NOUN
absel-1608	33	12	,	,	PUNCT
absel-1608	33	13	and	and	CCONJ
absel-1608	33	14	contacting	contact	VERB
absel-1608	33	15	their	their	PRON
absel-1608	33	16	attorneys	attorney	NOUN
absel-1608	33	17	and	and	CCONJ
absel-1608	33	18	bankers	banker	NOUN
absel-1608	33	19	.	.	PUNCT
absel-1608	34	1	the	the	DET
absel-1608	34	2	accounting	accounting	NOUN
absel-1608	34	3	practices	practice	NOUN
absel-1608	34	4	of	of	ADP
absel-1608	34	5	the	the	DET
absel-1608	34	6	industry	industry	NOUN
absel-1608	34	7	and	and	CCONJ
absel-1608	34	8	the	the	DET
absel-1608	34	9	particular	particular	ADJ
absel-1608	34	10	business	business	NOUN
absel-1608	34	11	are	be	AUX
absel-1608	34	12	also	also	ADV
absel-1608	34	13	investigated	investigate	VERB
absel-1608	34	14	.	.	PUNCT
absel-1608	35	1	a	a	DET
absel-1608	35	2	procedure	procedure	NOUN
absel-1608	35	3	termed	term	VERB
absel-1608	35	4	“	"	PUNCT
absel-1608	35	5	analytical	analytical	ADJ
absel-1608	35	6	review	review	NOUN
absel-1608	35	7	”	"	PUNCT
absel-1608	35	8	is	be	AUX
absel-1608	35	9	then	then	ADV
absel-1608	35	10	performed	perform	VERB
absel-1608	35	11	.	.	PUNCT
absel-1608	36	1	analytical	analytical	ADJ
absel-1608	36	2	review	review	NOUN
absel-1608	36	3	involves	involve	VERB
absel-1608	36	4	comparing	compare	VERB
absel-1608	36	5	the	the	DET
absel-1608	36	6	company	company	NOUN
absel-1608	36	7	’s	’s	PART
absel-1608	36	8	financial	financial	ADJ
absel-1608	36	9	history	history	NOUN
absel-1608	36	10	over	over	ADP
absel-1608	36	11	a	a	DET
absel-1608	36	12	period	period	NOUN
absel-1608	36	13	of	of	ADP
absel-1608	36	14	time	time	NOUN
absel-1608	36	15	,	,	PUNCT
absel-1608	36	16	typically	typically	ADV
absel-1608	36	17	three	three	NUM
absel-1608	36	18	to	to	PART
absel-1608	36	19	five	five	NUM
absel-1608	36	20	years	year	NOUN
absel-1608	36	21	.	.	PUNCT
absel-1608	37	1	the	the	DET
absel-1608	37	2	financial	financial	ADJ
absel-1608	37	3	information	information	NOUN
absel-1608	37	4	is	be	AUX
absel-1608	37	5	obtained	obtain	VERB
absel-1608	37	6	and	and	CCONJ
absel-1608	37	7	analyzed	analyze	VERB
absel-1608	37	8	to	to	PART
absel-1608	37	9	determine	determine	VERB
absel-1608	37	10	if	if	SCONJ
absel-1608	37	11	the	the	DET
absel-1608	37	12	current	current	ADJ
absel-1608	37	13	year	year	NOUN
absel-1608	37	14	’s	’s	PART
absel-1608	37	15	numbers	number	NOUN
absel-1608	37	16	appear	appear	VERB
absel-1608	37	17	appropriate	appropriate	ADJ
absel-1608	37	18	in	in	ADP
absel-1608	37	19	light	light	NOUN
absel-1608	37	20	of	of	ADP
absel-1608	37	21	the	the	DET
absel-1608	37	22	past	past	ADJ
absel-1608	37	23	years	year	NOUN
absel-1608	37	24	.	.	PUNCT
absel-1608	38	1	dollar	dollar	NOUN
absel-1608	38	2	changes	change	NOUN
absel-1608	38	3	and	and	CCONJ
absel-1608	38	4	percentage	percentage	NOUN
absel-1608	38	5	changes	change	NOUN
absel-1608	38	6	in	in	ADP
absel-1608	38	7	the	the	DET
absel-1608	38	8	account	account	NOUN
absel-1608	38	9	balances	balance	NOUN
absel-1608	38	10	are	be	AUX
absel-1608	38	11	investigated	investigate	VERB
absel-1608	38	12	as	as	ADV
absel-1608	38	13	well	well	ADV
absel-1608	38	14	as	as	ADP
absel-1608	38	15	comparison	comparison	NOUN
absel-1608	38	16	of	of	ADP
absel-1608	38	17	the	the	DET
absel-1608	38	18	financial	financial	ADJ
absel-1608	38	19	ratios	ratio	NOUN
absel-1608	38	20	for	for	ADP
absel-1608	38	21	the	the	DET
absel-1608	38	22	period	period	NOUN
absel-1608	38	23	of	of	ADP
absel-1608	38	24	time	time	NOUN
absel-1608	38	25	studied	study	VERB
absel-1608	38	26	.	.	PUNCT
absel-1608	39	1	the	the	DET
absel-1608	39	2	evidence	evidence	NOUN
absel-1608	39	3	gained	gain	VERB
absel-1608	39	4	during	during	ADP
absel-1608	39	5	this	this	DET
absel-1608	39	6	process	process	NOUN
absel-1608	39	7	is	be	AUX
absel-1608	39	8	documented	document	VERB
absel-1608	39	9	in	in	ADP
absel-1608	39	10	the	the	DET
absel-1608	39	11	working	work	VERB
absel-1608	39	12	papers	paper	NOUN
absel-1608	39	13	.	.	PUNCT
absel-1608	40	1	after	after	ADP
absel-1608	40	2	this	this	DET
absel-1608	40	3	initial	initial	ADJ
absel-1608	40	4	phase	phase	NOUN
absel-1608	40	5	of	of	ADP
absel-1608	40	6	investigating	investigate	VERB
absel-1608	40	7	the	the	DET
absel-1608	40	8	client	client	NOUN
absel-1608	40	9	the	the	DET
absel-1608	40	10	study	study	NOUN
absel-1608	40	11	and	and	CCONJ
absel-1608	40	12	evaluation	evaluation	NOUN
absel-1608	40	13	of	of	ADP
absel-1608	40	14	internal	internal	ADJ
absel-1608	40	15	control	control	NOUN
absel-1608	40	16	is	be	AUX
absel-1608	40	17	performed	perform	VERB
absel-1608	40	18	.	.	PUNCT
absel-1608	41	1	the	the	DET
absel-1608	41	2	auditors	auditor	NOUN
absel-1608	41	3	must	must	AUX
absel-1608	41	4	gain	gain	VERB
absel-1608	41	5	an	an	DET
absel-1608	41	6	understanding	understanding	NOUN
absel-1608	41	7	of	of	ADP
absel-1608	41	8	the	the	DET
absel-1608	41	9	client	client	NOUN
absel-1608	41	10	’s	’s	PART
absel-1608	41	11	accounting	accounting	NOUN
absel-1608	41	12	system	system	NOUN
absel-1608	41	13	and	and	CCONJ
absel-1608	41	14	document	document	NOUN
absel-1608	41	15	in	in	ADP
absel-1608	41	16	the	the	DET
absel-1608	41	17	working	work	VERB
absel-1608	41	18	papers	paper	NOUN
absel-1608	41	19	how	how	SCONJ
absel-1608	41	20	it	it	PRON
absel-1608	41	21	operates	operate	VERB
absel-1608	41	22	.	.	PUNCT
absel-1608	42	1	the	the	DET
absel-1608	42	2	internal	internal	ADJ
absel-1608	42	3	controls	control	NOUN
absel-1608	42	4	in	in	ADP
absel-1608	42	5	the	the	DET
absel-1608	42	6	accounting	accounting	NOUN
absel-1608	42	7	system	system	NOUN
absel-1608	42	8	are	be	AUX
absel-1608	42	9	then	then	ADV
absel-1608	42	10	tested	test	VERB
absel-1608	42	11	to	to	PART
absel-1608	42	12	determine	determine	VERB
absel-1608	42	13	if	if	SCONJ
absel-1608	42	14	they	they	PRON
absel-1608	42	15	are	be	AUX
absel-1608	42	16	working	work	VERB
absel-1608	42	17	effectively	effectively	ADV
absel-1608	42	18	.	.	PUNCT
absel-1608	43	1	if	if	SCONJ
absel-1608	43	2	the	the	DET
absel-1608	43	3	internal	internal	ADJ
absel-1608	43	4	controls	control	NOUN
absel-1608	43	5	are	be	AUX
absel-1608	43	6	operating	operate	VERB
absel-1608	43	7	effectively	effectively	ADV
absel-1608	43	8	,	,	PUNCT
absel-1608	43	9	further	further	ADJ
absel-1608	43	10	testing	testing	NOUN
absel-1608	43	11	may	may	AUX
absel-1608	43	12	be	be	AUX
absel-1608	43	13	reduced	reduce	VERB
absel-1608	43	14	,	,	PUNCT
absel-1608	43	15	if	if	SCONJ
absel-1608	43	16	the	the	DET
absel-1608	43	17	internal	internal	ADJ
absel-1608	43	18	controls	control	NOUN
absel-1608	43	19	are	be	AUX
absel-1608	43	20	not	not	PART
absel-1608	43	21	operating	operate	VERB
absel-1608	43	22	effectively	effectively	ADV
absel-1608	43	23	further	further	ADJ
absel-1608	43	24	testing	testing	NOUN
absel-1608	43	25	may	may	AUX
absel-1608	43	26	need	need	VERB
absel-1608	43	27	to	to	PART
absel-1608	43	28	be	be	AUX
absel-1608	43	29	increased	increase	VERB
absel-1608	43	30	.	.	PUNCT
absel-1608	44	1	subsequent	subsequent	ADJ
absel-1608	44	2	to	to	ADP
absel-1608	44	3	the	the	DET
absel-1608	44	4	study	study	NOUN
absel-1608	44	5	and	and	CCONJ
absel-1608	44	6	evaluation	evaluation	NOUN
absel-1608	44	7	of	of	ADP
absel-1608	44	8	internal	internal	ADJ
absel-1608	44	9	controls	control	NOUN
absel-1608	44	10	the	the	DET
absel-1608	44	11	tests	test	NOUN
absel-1608	44	12	of	of	ADP
absel-1608	44	13	the	the	DET
absel-1608	44	14	accounting	accounting	NOUN
absel-1608	44	15	transactions	transaction	NOUN
absel-1608	44	16	and	and	CCONJ
absel-1608	44	17	the	the	DET
absel-1608	44	18	account	account	NOUN
absel-1608	44	19	balances	balance	NOUN
absel-1608	44	20	are	be	AUX
absel-1608	44	21	performed	perform	VERB
absel-1608	44	22	and	and	CCONJ
absel-1608	44	23	documented	document	VERB
absel-1608	44	24	in	in	ADP
absel-1608	44	25	the	the	DET
absel-1608	44	26	working	work	VERB
absel-1608	44	27	papers	paper	NOUN
absel-1608	44	28	.	.	PUNCT
absel-1608	45	1	this	this	PRON
absel-1608	45	2	is	be	AUX
absel-1608	45	3	generally	generally	ADV
absel-1608	45	4	where	where	SCONJ
absel-1608	45	5	most	most	ADJ
absel-1608	45	6	of	of	ADP
absel-1608	45	7	the	the	DET
absel-1608	45	8	time	time	NOUN
absel-1608	45	9	is	be	AUX
absel-1608	45	10	spent	spend	VERB
absel-1608	45	11	during	during	ADP
absel-1608	45	12	an	an	DET
absel-1608	45	13	audit	audit	NOUN
absel-1608	45	14	.	.	PUNCT
absel-1608	46	1	subsequent	subsequent	ADJ
absel-1608	46	2	to	to	ADP
absel-1608	46	3	the	the	DET
absel-1608	46	4	testing	testing	NOUN
absel-1608	46	5	an	an	DET
absel-1608	46	6	audit	audit	NOUN
absel-1608	46	7	report	report	NOUN
absel-1608	46	8	is	be	AUX
absel-1608	46	9	written	write	VERB
absel-1608	46	10	.	.	PUNCT
absel-1608	47	1	the	the	DET
absel-1608	47	2	audit	audit	NOUN
absel-1608	47	3	report	report	NOUN
absel-1608	47	4	is	be	AUX
absel-1608	47	5	the	the	DET
absel-1608	47	6	“	"	PUNCT
absel-1608	47	7	final	final	ADJ
absel-1608	47	8	product	product	NOUN
absel-1608	47	9	”	"	PUNCT
absel-1608	47	10	of	of	ADP
absel-1608	47	11	an	an	DET
absel-1608	47	12	audit	audit	NOUN
absel-1608	47	13	.	.	PUNCT
absel-1608	48	1	developments	development	NOUN
absel-1608	48	2	in	in	ADP
absel-1608	48	3	business	business	NOUN
absel-1608	48	4	simulation	simulation	NOUN
absel-1608	48	5	&	&	CCONJ
absel-1608	48	6	experiential	experiential	ADJ
absel-1608	48	7	exercises	exercise	NOUN
absel-1608	48	8	,	,	PUNCT
absel-1608	48	9	volume	volume	NOUN
absel-1608	48	10	19	19	NUM
absel-1608	48	11	,	,	PUNCT
absel-1608	48	12	1992	1992	NUM
absel-1608	48	13	27	27	NUM
absel-1608	48	14	teaching	teaching	NOUN
absel-1608	48	15	auditing	audit	VERB
absel-1608	48	16	there	there	PRON
absel-1608	48	17	are	be	VERB
absel-1608	48	18	generally	generally	ADV
absel-1608	48	19	two	two	NUM
absel-1608	48	20	aspects	aspect	NOUN
absel-1608	48	21	to	to	ADP
absel-1608	48	22	the	the	DET
absel-1608	48	23	auditing	auditing	NOUN
absel-1608	48	24	course	course	NOUN
absel-1608	48	25	,	,	PUNCT
absel-1608	48	26	teaching	teach	VERB
absel-1608	48	27	the	the	DET
absel-1608	48	28	theory	theory	NOUN
absel-1608	48	29	of	of	ADP
absel-1608	48	30	auditing	auditing	NOUN
absel-1608	48	31	and	and	CCONJ
absel-1608	48	32	the	the	DET
absel-1608	48	33	practice	practice	NOUN
absel-1608	48	34	of	of	ADP
absel-1608	48	35	auditing	auditing	NOUN
absel-1608	48	36	.	.	PUNCT
absel-1608	49	1	the	the	DET
absel-1608	49	2	theory	theory	NOUN
absel-1608	49	3	of	of	ADP
absel-1608	49	4	auditing	auditing	NOUN
absel-1608	49	5	may	may	AUX
absel-1608	49	6	be	be	AUX
absel-1608	49	7	taught	teach	VERB
absel-1608	49	8	using	use	VERB
absel-1608	49	9	the	the	DET
absel-1608	49	10	available	available	ADJ
absel-1608	49	11	textbooks	textbook	NOUN
absel-1608	49	12	,	,	PUNCT
absel-1608	49	13	however	however	ADV
absel-1608	49	14	,	,	PUNCT
absel-1608	49	15	the	the	DET
absel-1608	49	16	practice	practice	NOUN
absel-1608	49	17	of	of	ADP
absel-1608	49	18	auditing	auditing	NOUN
absel-1608	49	19	can	can	AUX
absel-1608	49	20	not	not	PART
absel-1608	49	21	be	be	AUX
absel-1608	49	22	easily	easily	ADV
absel-1608	49	23	conveyed	convey	VERB
absel-1608	49	24	with	with	ADP
absel-1608	49	25	only	only	ADV
absel-1608	49	26	a	a	DET
absel-1608	49	27	textbook	textbook	NOUN
absel-1608	49	28	.	.	PUNCT
absel-1608	50	1	traditional	traditional	ADJ
absel-1608	50	2	approach	approach	NOUN
absel-1608	50	3	to	to	PART
absel-1608	50	4	teach	teach	VERB
absel-1608	50	5	the	the	DET
absel-1608	50	6	practice	practice	NOUN
absel-1608	50	7	of	of	ADP
absel-1608	50	8	auditing	auditing	NOUN
absel-1608	50	9	,	,	PUNCT
absel-1608	50	10	most	most	ADJ
absel-1608	50	11	auditing	auditing	NOUN
absel-1608	50	12	courses	course	NOUN
absel-1608	50	13	incorporate	incorporate	VERB
absel-1608	50	14	a	a	DET
absel-1608	50	15	“	"	PUNCT
absel-1608	50	16	practice	practice	NOUN
absel-1608	50	17	set	set	NOUN
absel-1608	50	18	”	"	PUNCT
absel-1608	50	19	.	.	PUNCT
absel-1608	51	1	typically	typically	ADV
absel-1608	51	2	auditing	audit	VERB
absel-1608	51	3	practice	practice	NOUN
absel-1608	51	4	sets	set	NOUN
absel-1608	51	5	are	be	AUX
absel-1608	51	6	very	very	ADV
absel-1608	51	7	structured	structured	ADJ
absel-1608	51	8	with	with	ADP
absel-1608	51	9	all	all	PRON
absel-1608	51	10	of	of	ADP
absel-1608	51	11	the	the	DET
absel-1608	51	12	information	information	NOUN
absel-1608	51	13	necessary	necessary	ADJ
absel-1608	51	14	to	to	PART
absel-1608	51	15	complete	complete	VERB
absel-1608	51	16	the	the	DET
absel-1608	51	17	audit	audit	NOUN
absel-1608	51	18	contained	contain	VERB
absel-1608	51	19	in	in	ADP
absel-1608	51	20	the	the	DET
absel-1608	51	21	practice	practice	NOUN
absel-1608	51	22	set	set	VERB
absel-1608	51	23	purchased	purchase	VERB
absel-1608	51	24	by	by	ADP
absel-1608	51	25	the	the	DET
absel-1608	51	26	student	student	NOUN
absel-1608	51	27	.	.	PUNCT
absel-1608	52	1	this	this	DET
absel-1608	52	2	type	type	NOUN
absel-1608	52	3	of	of	ADP
absel-1608	52	4	“	"	PUNCT
absel-1608	52	5	canned	can	VERB
absel-1608	52	6	”	"	PUNCT
absel-1608	52	7	learning	learn	VERB
absel-1608	52	8	approach	approach	NOUN
absel-1608	52	9	does	do	AUX
absel-1608	52	10	not	not	PART
absel-1608	52	11	simulate	simulate	VERB
absel-1608	52	12	a	a	DET
absel-1608	52	13	real	real	ADJ
absel-1608	52	14	world	world	NOUN
absel-1608	52	15	audit	audit	NOUN
absel-1608	52	16	climate	climate	NOUN
absel-1608	52	17	.	.	PUNCT
absel-1608	53	1	in	in	ADP
absel-1608	53	2	actuality	actuality	NOUN
absel-1608	53	3	,	,	PUNCT
absel-1608	53	4	the	the	DET
absel-1608	53	5	information	information	NOUN
absel-1608	53	6	is	be	AUX
absel-1608	53	7	not	not	PART
absel-1608	53	8	readily	readily	ADV
absel-1608	53	9	available	available	ADJ
absel-1608	53	10	to	to	ADP
absel-1608	53	11	the	the	DET
absel-1608	53	12	auditor	auditor	NOUN
absel-1608	53	13	in	in	ADP
absel-1608	53	14	a	a	DET
absel-1608	53	15	packet	packet	NOUN
absel-1608	53	16	.	.	PUNCT
absel-1608	54	1	also	also	ADV
absel-1608	54	2	,	,	PUNCT
absel-1608	54	3	an	an	DET
absel-1608	54	4	auditor	auditor	NOUN
absel-1608	54	5	must	must	AUX
absel-1608	54	6	decide	decide	VERB
absel-1608	54	7	what	what	PRON
absel-1608	54	8	documents	document	NOUN
absel-1608	54	9	to	to	PART
absel-1608	54	10	review	review	VERB
absel-1608	54	11	.	.	PUNCT
absel-1608	55	1	by	by	ADP
absel-1608	55	2	providing	provide	VERB
absel-1608	55	3	a	a	DET
absel-1608	55	4	practice	practice	NOUN
absel-1608	55	5	set	set	VERB
absel-1608	55	6	to	to	ADP
absel-1608	55	7	the	the	DET
absel-1608	55	8	student	student	NOUN
absel-1608	55	9	,	,	PUNCT
absel-1608	55	10	in	in	ADP
absel-1608	55	11	essence	essence	NOUN
absel-1608	55	12	that	that	DET
absel-1608	55	13	decision	decision	NOUN
absel-1608	55	14	is	be	AUX
absel-1608	55	15	made	make	VERB
absel-1608	55	16	for	for	ADP
absel-1608	55	17	the	the	DET
absel-1608	55	18	student	student	NOUN
absel-1608	55	19	.	.	PUNCT
absel-1608	56	1	the	the	DET
absel-1608	56	2	student	student	NOUN
absel-1608	56	3	proceeds	proceed	VERB
absel-1608	56	4	with	with	ADP
absel-1608	56	5	the	the	DET
absel-1608	56	6	idea	idea	NOUN
absel-1608	56	7	that	that	SCONJ
absel-1608	56	8	they	they	PRON
absel-1608	56	9	will	will	AUX
absel-1608	56	10	use	use	VERB
absel-1608	56	11	all	all	DET
absel-1608	56	12	the	the	DET
absel-1608	56	13	documents	document	NOUN
absel-1608	56	14	in	in	ADP
absel-1608	56	15	the	the	DET
absel-1608	56	16	package	package	NOUN
absel-1608	56	17	,	,	PUNCT
absel-1608	56	18	and	and	CCONJ
absel-1608	56	19	only	only	ADV
absel-1608	56	20	the	the	DET
absel-1608	56	21	documents	document	NOUN
absel-1608	56	22	in	in	ADP
absel-1608	56	23	the	the	DET
absel-1608	56	24	package	package	NOUN
absel-1608	56	25	.	.	PUNCT
absel-1608	57	1	little	little	ADJ
absel-1608	57	2	or	or	CCONJ
absel-1608	57	3	no	no	PRON
absel-1608	57	4	decision	decision	NOUN
absel-1608	57	5	has	have	VERB
absel-1608	57	6	to	to	PART
absel-1608	57	7	be	be	AUX
absel-1608	57	8	made	make	VERB
absel-1608	57	9	on	on	ADP
absel-1608	57	10	the	the	DET
absel-1608	57	11	selection	selection	NOUN
absel-1608	57	12	of	of	ADP
absel-1608	57	13	documents	document	NOUN
absel-1608	57	14	to	to	PART
absel-1608	57	15	review	review	VERB
absel-1608	57	16	.	.	PUNCT
absel-1608	58	1	in	in	ADP
absel-1608	58	2	this	this	DET
absel-1608	58	3	paper	paper	NOUN
absel-1608	58	4	we	we	PRON
absel-1608	58	5	discuss	discuss	VERB
absel-1608	58	6	an	an	DET
absel-1608	58	7	audit	audit	NOUN
absel-1608	58	8	simulation	simulation	NOUN
absel-1608	58	9	that	that	PRON
absel-1608	58	10	is	be	AUX
absel-1608	58	11	unstructured	unstructure	VERB
absel-1608	58	12	and	and	CCONJ
absel-1608	58	13	allows	allow	VERB
absel-1608	58	14	the	the	DET
absel-1608	58	15	students	student	NOUN
absel-1608	58	16	to	to	PART
absel-1608	58	17	develop	develop	VERB
absel-1608	58	18	their	their	PRON
absel-1608	58	19	analytical	analytical	ADJ
absel-1608	58	20	and	and	CCONJ
absel-1608	58	21	thinking	thinking	NOUN
absel-1608	58	22	skills	skill	NOUN
absel-1608	58	23	.	.	PUNCT
absel-1608	59	1	furthermore	furthermore	ADV
absel-1608	59	2	,	,	PUNCT
absel-1608	59	3	it	it	PRON
absel-1608	59	4	provides	provide	VERB
absel-1608	59	5	a	a	DET
absel-1608	59	6	great	great	ADJ
absel-1608	59	7	deal	deal	NOUN
absel-1608	59	8	of	of	ADP
absel-1608	59	9	ambiguity	ambiguity	NOUN
absel-1608	59	10	,	,	PUNCT
absel-1608	59	11	which	which	PRON
absel-1608	59	12	the	the	DET
absel-1608	59	13	students	student	NOUN
absel-1608	59	14	will	will	AUX
absel-1608	59	15	face	face	VERB
absel-1608	59	16	in	in	ADP
absel-1608	59	17	actual	actual	ADJ
absel-1608	59	18	audit	audit	NOUN
absel-1608	59	19	environments	environment	NOUN
absel-1608	59	20	.	.	PUNCT
absel-1608	60	1	the	the	DET
absel-1608	60	2	practice	practice	NOUN
absel-1608	60	3	sets	set	NOUN
absel-1608	60	4	typically	typically	ADV
absel-1608	60	5	available	available	ADJ
absel-1608	60	6	to	to	ADP
absel-1608	60	7	auditing	auditing	NOUN
absel-1608	60	8	professors	professor	NOUN
absel-1608	60	9	are	be	AUX
absel-1608	60	10	purchased	purchase	VERB
absel-1608	60	11	by	by	ADP
absel-1608	60	12	the	the	DET
absel-1608	60	13	students	student	NOUN
absel-1608	60	14	as	as	ADP
absel-1608	60	15	a	a	DET
absel-1608	60	16	“	"	PUNCT
absel-1608	60	17	packet	packet	NOUN
absel-1608	60	18	”	"	PUNCT
absel-1608	60	19	of	of	ADP
absel-1608	60	20	information	information	NOUN
absel-1608	60	21	.	.	PUNCT
absel-1608	61	1	the	the	DET
absel-1608	61	2	packet	packet	NOUN
absel-1608	61	3	of	of	ADP
absel-1608	61	4	information	information	NOUN
absel-1608	61	5	contains	contain	VERB
absel-1608	61	6	a	a	DET
absel-1608	61	7	“	"	PUNCT
absel-1608	61	8	company	company	NOUN
absel-1608	61	9	”	"	PUNCT
absel-1608	61	10	.	.	PUNCT
absel-1608	62	1	included	include	VERB
absel-1608	62	2	in	in	ADP
absel-1608	62	3	the	the	DET
absel-1608	62	4	packet	packet	NOUN
absel-1608	62	5	is	be	AUX
absel-1608	62	6	a	a	DET
absel-1608	62	7	company	company	NOUN
absel-1608	62	8	name	name	NOUN
absel-1608	62	9	,	,	PUNCT
absel-1608	62	10	company	company	NOUN
absel-1608	62	11	description	description	NOUN
absel-1608	62	12	,	,	PUNCT
absel-1608	62	13	and	and	CCONJ
absel-1608	62	14	company	company	NOUN
absel-1608	62	15	documents	document	NOUN
absel-1608	62	16	for	for	ADP
absel-1608	62	17	the	the	DET
absel-1608	62	18	accounting	accounting	NOUN
absel-1608	62	19	transactions	transaction	NOUN
absel-1608	62	20	for	for	ADP
absel-1608	62	21	a	a	DET
absel-1608	62	22	period	period	NOUN
absel-1608	62	23	of	of	ADP
absel-1608	62	24	time	time	NOUN
absel-1608	62	25	.	.	PUNCT
absel-1608	63	1	the	the	DET
absel-1608	63	2	packets	packet	NOUN
absel-1608	63	3	generally	generally	ADV
absel-1608	63	4	include	include	VERB
absel-1608	63	5	a	a	DET
absel-1608	63	6	general	general	ADJ
absel-1608	63	7	ledger	ledger	NOUN
absel-1608	63	8	,	,	PUNCT
absel-1608	63	9	a	a	DET
absel-1608	63	10	cash	cash	NOUN
absel-1608	63	11	receipts	receipt	NOUN
absel-1608	63	12	journal	journal	NOUN
absel-1608	63	13	,	,	PUNCT
absel-1608	63	14	cash	cash	NOUN
absel-1608	63	15	payments	payment	NOUN
absel-1608	63	16	journal	journal	NOUN
absel-1608	63	17	,	,	PUNCT
absel-1608	63	18	purchases	purchase	NOUN
absel-1608	63	19	journal	journal	NOUN
absel-1608	63	20	,	,	PUNCT
absel-1608	63	21	and	and	CCONJ
absel-1608	63	22	sales	sale	NOUN
absel-1608	63	23	journal	journal	NOUN
absel-1608	63	24	.	.	PUNCT
absel-1608	64	1	they	they	PRON
absel-1608	64	2	also	also	ADV
absel-1608	64	3	have	have	VERB
absel-1608	64	4	copies	copy	NOUN
absel-1608	64	5	of	of	ADP
absel-1608	64	6	related	related	ADJ
absel-1608	64	7	source	source	NOUN
absel-1608	64	8	documents	document	NOUN
absel-1608	64	9	such	such	ADJ
absel-1608	64	10	as	as	ADP
absel-1608	64	11	cancelled	cancel	VERB
absel-1608	64	12	checks	check	NOUN
absel-1608	64	13	,	,	PUNCT
absel-1608	64	14	purchase	purchase	NOUN
absel-1608	64	15	and	and	CCONJ
absel-1608	64	16	sales	sale	NOUN
absel-1608	64	17	invoices	invoice	NOUN
absel-1608	64	18	,	,	PUNCT
absel-1608	64	19	and	and	CCONJ
absel-1608	64	20	remittance	remittance	NOUN
absel-1608	64	21	advices	advice	NOUN
absel-1608	64	22	.	.	PUNCT
absel-1608	65	1	the	the	DET
absel-1608	65	2	students	student	NOUN
absel-1608	65	3	then	then	ADV
absel-1608	65	4	proceed	proceed	VERB
absel-1608	65	5	,	,	PUNCT
absel-1608	65	6	typically	typically	ADV
absel-1608	65	7	alone	alone	ADV
absel-1608	65	8	,	,	PUNCT
absel-1608	65	9	with	with	ADP
absel-1608	65	10	the	the	DET
absel-1608	65	11	audit	audit	NOUN
absel-1608	65	12	of	of	ADP
absel-1608	65	13	the	the	DET
absel-1608	65	14	company	company	NOUN
absel-1608	65	15	with	with	ADP
absel-1608	65	16	all	all	PRON
absel-1608	65	17	of	of	ADP
absel-1608	65	18	the	the	DET
absel-1608	65	19	available	available	ADJ
absel-1608	65	20	information	information	NOUN
absel-1608	65	21	to	to	PART
absel-1608	65	22	complete	complete	VERB
absel-1608	65	23	the	the	DET
absel-1608	65	24	audit	audit	NOUN
absel-1608	65	25	within	within	ADP
absel-1608	65	26	the	the	DET
absel-1608	65	27	packet	packet	NOUN
absel-1608	65	28	.	.	PUNCT
absel-1608	66	1	computerized	computerized	ADJ
absel-1608	66	2	practice	practice	NOUN
absel-1608	66	3	sets	set	NOUN
absel-1608	66	4	are	be	AUX
absel-1608	66	5	also	also	ADV
absel-1608	66	6	available	available	ADJ
absel-1608	66	7	in	in	ADP
absel-1608	66	8	different	different	ADJ
absel-1608	66	9	forms	form	NOUN
absel-1608	66	10	.	.	PUNCT
absel-1608	67	1	some	some	PRON
absel-1608	67	2	of	of	ADP
absel-1608	67	3	the	the	DET
absel-1608	67	4	computerized	computerized	ADJ
absel-1608	67	5	practice	practice	NOUN
absel-1608	67	6	sets	set	NOUN
absel-1608	67	7	have	have	VERB
absel-1608	67	8	all	all	PRON
absel-1608	67	9	of	of	ADP
absel-1608	67	10	the	the	DET
absel-1608	67	11	necessary	necessary	ADJ
absel-1608	67	12	information	information	NOUN
absel-1608	67	13	to	to	PART
absel-1608	67	14	complete	complete	VERB
absel-1608	67	15	the	the	DET
absel-1608	67	16	project	project	NOUN
absel-1608	67	17	available	available	ADJ
absel-1608	67	18	on	on	ADP
absel-1608	67	19	the	the	DET
absel-1608	67	20	disk	disk	NOUN
absel-1608	67	21	,	,	PUNCT
absel-1608	67	22	others	other	NOUN
absel-1608	67	23	have	have	VERB
absel-1608	67	24	only	only	ADV
absel-1608	67	25	portions	portion	NOUN
absel-1608	67	26	of	of	ADP
absel-1608	67	27	the	the	DET
absel-1608	67	28	practice	practice	NOUN
absel-1608	67	29	set	set	VERB
absel-1608	67	30	on	on	ADP
absel-1608	67	31	the	the	DET
absel-1608	67	32	disk	disk	NOUN
absel-1608	67	33	and	and	CCONJ
absel-1608	67	34	the	the	DET
absel-1608	67	35	rest	rest	NOUN
absel-1608	67	36	of	of	ADP
absel-1608	67	37	the	the	DET
absel-1608	67	38	information	information	NOUN
absel-1608	67	39	is	be	AUX
absel-1608	67	40	contained	contain	VERB
absel-1608	67	41	in	in	ADP
absel-1608	67	42	hard	hard	ADJ
absel-1608	67	43	copy	copy	NOUN
absel-1608	67	44	form	form	NOUN
absel-1608	67	45	.	.	PUNCT
absel-1608	68	1	experiential	experiential	ADJ
absel-1608	68	2	learning	learning	NOUN
absel-1608	68	3	audit	audit	NOUN
absel-1608	68	4	simulation	simulation	NOUN
absel-1608	68	5	the	the	DET
absel-1608	68	6	typical	typical	ADJ
absel-1608	68	7	practice	practice	NOUN
absel-1608	68	8	sets	set	NOUN
absel-1608	68	9	are	be	AUX
absel-1608	68	10	not	not	PART
absel-1608	68	11	realistic	realistic	ADJ
absel-1608	68	12	with	with	ADP
absel-1608	68	13	respect	respect	NOUN
absel-1608	68	14	to	to	ADP
absel-1608	68	15	a	a	DET
absel-1608	68	16	real	real	ADJ
absel-1608	68	17	world	world	NOUN
absel-1608	68	18	audit	audit	NOUN
absel-1608	68	19	environment	environment	NOUN
absel-1608	68	20	where	where	SCONJ
absel-1608	68	21	the	the	DET
absel-1608	68	22	information	information	NOUN
absel-1608	68	23	required	require	VERB
absel-1608	68	24	to	to	PART
absel-1608	68	25	complete	complete	VERB
absel-1608	68	26	an	an	DET
absel-1608	68	27	audit	audit	NOUN
absel-1608	68	28	is	be	AUX
absel-1608	68	29	not	not	PART
absel-1608	68	30	enclosed	enclose	VERB
absel-1608	68	31	in	in	ADP
absel-1608	68	32	a	a	DET
absel-1608	68	33	“	"	PUNCT
absel-1608	68	34	packet	packet	NOUN
absel-1608	68	35	”	"	PUNCT
absel-1608	68	36	.	.	PUNCT
absel-1608	69	1	in	in	ADP
absel-1608	69	2	a	a	DET
absel-1608	69	3	real	real	ADJ
absel-1608	69	4	world	world	NOUN
absel-1608	69	5	audit	audit	NOUN
absel-1608	69	6	the	the	DET
absel-1608	69	7	documentation	documentation	NOUN
absel-1608	69	8	reviewed	review	VERB
absel-1608	69	9	by	by	ADP
absel-1608	69	10	the	the	DET
absel-1608	69	11	auditor	auditor	NOUN
absel-1608	69	12	is	be	AUX
absel-1608	69	13	up	up	ADP
absel-1608	69	14	to	to	ADP
absel-1608	69	15	the	the	DET
absel-1608	69	16	discretion	discretion	NOUN
absel-1608	69	17	of	of	ADP
absel-1608	69	18	the	the	DET
absel-1608	69	19	auditor	auditor	NOUN
absel-1608	69	20	and	and	CCONJ
absel-1608	69	21	is	be	AUX
absel-1608	69	22	not	not	PART
absel-1608	69	23	available	available	ADJ
absel-1608	69	24	in	in	ADP
absel-1608	69	25	an	an	DET
absel-1608	69	26	organized	organized	ADJ
absel-1608	69	27	fashion	fashion	NOUN
absel-1608	69	28	from	from	ADP
absel-1608	69	29	the	the	DET
absel-1608	69	30	company	company	NOUN
absel-1608	69	31	being	be	AUX
absel-1608	69	32	audited	audit	VERB
absel-1608	69	33	.	.	PUNCT
absel-1608	70	1	a	a	DET
absel-1608	70	2	real	real	ADJ
absel-1608	70	3	audit	audit	NOUN
absel-1608	70	4	is	be	AUX
absel-1608	70	5	a	a	DET
absel-1608	70	6	relatively	relatively	ADV
absel-1608	70	7	vague	vague	ADJ
absel-1608	70	8	and	and	CCONJ
absel-1608	70	9	undefined	undefined	ADJ
absel-1608	70	10	situation	situation	NOUN
absel-1608	70	11	and	and	CCONJ
absel-1608	70	12	is	be	AUX
absel-1608	70	13	performed	perform	VERB
absel-1608	70	14	in	in	ADP
absel-1608	70	15	teams	team	NOUN
absel-1608	70	16	.	.	PUNCT
absel-1608	71	1	our	our	PRON
absel-1608	71	2	experiential	experiential	ADJ
absel-1608	71	3	learning	learning	NOUN
absel-1608	71	4	project	project	NOUN
absel-1608	71	5	addresses	address	NOUN
absel-1608	71	6	the	the	DET
absel-1608	71	7	more	more	ADV
absel-1608	71	8	complex	complex	ADJ
absel-1608	71	9	nature	nature	NOUN
absel-1608	71	10	of	of	ADP
absel-1608	71	11	the	the	DET
absel-1608	71	12	audit	audit	NOUN
absel-1608	71	13	process	process	NOUN
absel-1608	71	14	.	.	PUNCT
absel-1608	72	1	experiential	experiential	ADJ
absel-1608	72	2	learning	learning	NOUN
absel-1608	72	3	features	feature	VERB
absel-1608	72	4	concrete	concrete	ADJ
absel-1608	72	5	experience	experience	NOUN
absel-1608	72	6	,	,	PUNCT
absel-1608	72	7	reflective	reflective	ADJ
absel-1608	72	8	observation	observation	NOUN
absel-1608	72	9	,	,	PUNCT
absel-1608	72	10	abstract	abstract	ADJ
absel-1608	72	11	conceptualization	conceptualization	NOUN
absel-1608	72	12	,	,	PUNCT
absel-1608	72	13	and	and	CCONJ
absel-1608	72	14	active	active	ADJ
absel-1608	72	15	experimentation	experimentation	NOUN
absel-1608	72	16	(	(	PUNCT
absel-1608	72	17	baker	baker	PROPN
absel-1608	72	18	,	,	PUNCT
absel-1608	72	19	simon	simon	PROPN
absel-1608	72	20	,	,	PUNCT
absel-1608	72	21	bazeli	bazeli	PROPN
absel-1608	72	22	,	,	PUNCT
absel-1608	72	23	1987	1987	NUM
absel-1608	72	24	)	)	PUNCT
absel-1608	72	25	which	which	PRON
absel-1608	72	26	are	be	AUX
absel-1608	72	27	all	all	PRON
absel-1608	72	28	reflected	reflect	VERB
absel-1608	72	29	in	in	ADP
absel-1608	72	30	the	the	DET
absel-1608	72	31	simulation	simulation	NOUN
absel-1608	72	32	.	.	PUNCT
absel-1608	73	1	koib	koib	PROPN
absel-1608	73	2	(	(	PUNCT
absel-1608	73	3	1984	1984	NUM
absel-1608	73	4	)	)	PUNCT
absel-1608	73	5	has	have	AUX
absel-1608	73	6	shown	show	VERB
absel-1608	73	7	an	an	DET
absel-1608	73	8	association	association	NOUN
absel-1608	73	9	between	between	ADP
absel-1608	73	10	the	the	DET
absel-1608	73	11	stages	stage	NOUN
absel-1608	73	12	of	of	ADP
absel-1608	73	13	the	the	DET
absel-1608	73	14	learning	learn	VERB
absel-1608	73	15	cycle	cycle	NOUN
absel-1608	73	16	and	and	CCONJ
absel-1608	73	17	the	the	DET
absel-1608	73	18	type	type	NOUN
absel-1608	73	19	of	of	ADP
absel-1608	73	20	instructional	instructional	ADJ
absel-1608	73	21	strategy	strategy	NOUN
absel-1608	73	22	that	that	PRON
absel-1608	73	23	is	be	AUX
absel-1608	73	24	most	most	ADV
absel-1608	73	25	effective	effective	ADJ
absel-1608	73	26	in	in	ADP
absel-1608	73	27	that	that	DET
absel-1608	73	28	stage	stage	NOUN
absel-1608	73	29	.	.	PUNCT
absel-1608	74	1	we	we	PRON
absel-1608	74	2	have	have	AUX
absel-1608	74	3	addressed	address	VERB
absel-1608	74	4	this	this	PRON
absel-1608	74	5	with	with	ADP
absel-1608	74	6	the	the	DET
absel-1608	74	7	simulation	simulation	NOUN
absel-1608	74	8	.	.	PUNCT
absel-1608	75	1	auditing	auditing	NOUN
absel-1608	75	2	is	be	AUX
absel-1608	75	3	a	a	DET
absel-1608	75	4	capstone	capstone	NOUN
absel-1608	75	5	course	course	NOUN
absel-1608	75	6	in	in	ADP
absel-1608	75	7	the	the	DET
absel-1608	75	8	accounting	accounting	NOUN
absel-1608	75	9	curriculum	curriculum	NOUN
absel-1608	75	10	and	and	CCONJ
absel-1608	75	11	the	the	DET
absel-1608	75	12	students	student	NOUN
absel-1608	75	13	are	be	AUX
absel-1608	75	14	able	able	ADJ
absel-1608	75	15	to	to	PART
absel-1608	75	16	comprehend	comprehend	VERB
absel-1608	75	17	a	a	DET
absel-1608	75	18	more	more	ADV
absel-1608	75	19	complex	complex	ADJ
absel-1608	75	20	project	project	NOUN
absel-1608	75	21	.	.	PUNCT
absel-1608	76	1	for	for	ADP
absel-1608	76	2	the	the	DET
absel-1608	76	3	audit	audit	NOUN
absel-1608	76	4	simulation	simulation	NOUN
absel-1608	76	5	a	a	DET
absel-1608	76	6	publicly	publicly	ADV
absel-1608	76	7	traded	trade	VERB
absel-1608	76	8	,	,	PUNCT
absel-1608	76	9	local	local	ADJ
absel-1608	76	10	,	,	PUNCT
absel-1608	76	11	retail	retail	ADJ
absel-1608	76	12	company	company	NOUN
absel-1608	76	13	is	be	AUX
absel-1608	76	14	selected	select	VERB
absel-1608	76	15	.	.	PUNCT
absel-1608	77	1	a	a	DET
absel-1608	77	2	publicly	publicly	ADV
absel-1608	77	3	traded	trade	VERB
absel-1608	77	4	company	company	NOUN
absel-1608	77	5	provides	provide	VERB
absel-1608	77	6	availability	availability	NOUN
absel-1608	77	7	of	of	ADP
absel-1608	77	8	financial	financial	ADJ
absel-1608	77	9	data	datum	NOUN
absel-1608	77	10	.	.	PUNCT
absel-1608	78	1	a	a	DET
absel-1608	78	2	local	local	ADJ
absel-1608	78	3	company	company	NOUN
absel-1608	78	4	allows	allow	VERB
absel-1608	78	5	the	the	DET
absel-1608	78	6	students	student	NOUN
absel-1608	78	7	to	to	PART
absel-1608	78	8	be	be	AUX
absel-1608	78	9	familiar	familiar	ADJ
absel-1608	78	10	with	with	ADP
absel-1608	78	11	the	the	DET
absel-1608	78	12	company	company	NOUN
absel-1608	78	13	operations	operation	NOUN
absel-1608	78	14	and	and	CCONJ
absel-1608	78	15	follow	follow	VERB
absel-1608	78	16	the	the	DET
absel-1608	78	17	company	company	NOUN
absel-1608	78	18	in	in	ADP
absel-1608	78	19	the	the	DET
absel-1608	78	20	local	local	ADJ
absel-1608	78	21	news	news	NOUN
absel-1608	78	22	media	medium	NOUN
absel-1608	78	23	.	.	PUNCT
absel-1608	79	1	a	a	DET
absel-1608	79	2	retail	retail	ADJ
absel-1608	79	3	company	company	NOUN
absel-1608	79	4	enables	enable	VERB
absel-1608	79	5	the	the	DET
absel-1608	79	6	students	student	NOUN
absel-1608	79	7	to	to	PART
absel-1608	79	8	take	take	VERB
absel-1608	79	9	a	a	DET
absel-1608	79	10	tour	tour	NOUN
absel-1608	79	11	of	of	ADP
absel-1608	79	12	the	the	DET
absel-1608	79	13	sales	sale	NOUN
absel-1608	79	14	facilities	facility	NOUN
absel-1608	79	15	and	and	CCONJ
absel-1608	79	16	document	document	VERB
absel-1608	79	17	the	the	DET
absel-1608	79	18	control	control	NOUN
absel-1608	79	19	system	system	NOUN
absel-1608	79	20	used	use	VERB
absel-1608	79	21	for	for	ADP
absel-1608	79	22	sales	sale	NOUN
absel-1608	79	23	.	.	PUNCT
absel-1608	80	1	the	the	DET
absel-1608	80	2	audit	audit	NOUN
absel-1608	80	3	simulation	simulation	NOUN
absel-1608	80	4	,	,	PUNCT
absel-1608	80	5	an	an	DET
absel-1608	80	6	experiential	experiential	ADJ
absel-1608	80	7	learning	learning	NOUN
absel-1608	80	8	project	project	NOUN
absel-1608	80	9	,	,	PUNCT
absel-1608	80	10	allows	allow	VERB
absel-1608	80	11	for	for	ADP
absel-1608	80	12	the	the	DET
absel-1608	80	13	ambiguity	ambiguity	NOUN
absel-1608	80	14	of	of	ADP
absel-1608	80	15	the	the	DET
absel-1608	80	16	audit	audit	NOUN
absel-1608	80	17	environment	environment	NOUN
absel-1608	80	18	while	while	SCONJ
absel-1608	80	19	also	also	ADV
absel-1608	80	20	trying	try	VERB
absel-1608	80	21	to	to	PART
absel-1608	80	22	convey	convey	VERB
absel-1608	80	23	some	some	PRON
absel-1608	80	24	of	of	ADP
absel-1608	80	25	the	the	DET
absel-1608	80	26	concepts	concept	NOUN
absel-1608	80	27	of	of	ADP
absel-1608	80	28	auditing	auditing	NOUN
absel-1608	80	29	.	.	PUNCT
absel-1608	81	1	the	the	DET
absel-1608	81	2	simulation	simulation	NOUN
absel-1608	81	3	is	be	AUX
absel-1608	81	4	completed	complete	VERB
absel-1608	81	5	in	in	ADP
absel-1608	81	6	a	a	DET
absel-1608	81	7	team	team	NOUN
absel-1608	81	8	setting	set	VERB
absel-1608	81	9	to	to	PART
absel-1608	81	10	simulate	simulate	VERB
absel-1608	81	11	the	the	DET
absel-1608	81	12	real	real	ADJ
absel-1608	81	13	world	world	NOUN
absel-1608	81	14	.	.	PUNCT
absel-1608	82	1	through	through	ADP
absel-1608	82	2	working	work	VERB
absel-1608	82	3	together	together	ADV
absel-1608	82	4	and	and	CCONJ
absel-1608	82	5	sharing	share	VERB
absel-1608	82	6	ideas	idea	NOUN
absel-1608	82	7	the	the	DET
absel-1608	82	8	team	team	NOUN
absel-1608	82	9	approach	approach	NOUN
absel-1608	82	10	helps	help	VERB
absel-1608	82	11	to	to	PART
absel-1608	82	12	reduce	reduce	VERB
absel-1608	82	13	the	the	DET
absel-1608	82	14	students	student	NOUN
absel-1608	82	15	anxiety	anxiety	NOUN
absel-1608	82	16	due	due	ADP
absel-1608	82	17	to	to	ADP
absel-1608	82	18	the	the	DET
absel-1608	82	19	“	"	PUNCT
absel-1608	82	20	vagueness	vagueness	NOUN
absel-1608	82	21	"	"	PUNCT
absel-1608	82	22	of	of	ADP
absel-1608	82	23	the	the	DET
absel-1608	82	24	assignment	assignment	NOUN
absel-1608	82	25	where	where	SCONJ
absel-1608	82	26	there	there	PRON
absel-1608	82	27	is	be	VERB
absel-1608	82	28	not	not	PART
absel-1608	82	29	a	a	DET
absel-1608	82	30	“	"	PUNCT
absel-1608	82	31	correct	correct	ADJ
absel-1608	82	32	answer	answer	NOUN
absel-1608	82	33	key	key	NOUN
absel-1608	82	34	”	"	PUNCT
absel-1608	82	35	.	.	PUNCT
absel-1608	83	1	investigating	investigate	VERB
absel-1608	83	2	the	the	DET
absel-1608	83	3	client	client	NOUN
absel-1608	83	4	the	the	DET
absel-1608	83	5	experiential	experiential	ADJ
absel-1608	83	6	learning	learning	NOUN
absel-1608	83	7	project	project	NOUN
absel-1608	83	8	begins	begin	VERB
absel-1608	83	9	with	with	ADP
absel-1608	83	10	the	the	DET
absel-1608	83	11	students	student	NOUN
absel-1608	83	12	investigating	investigate	VERB
absel-1608	83	13	the	the	DET
absel-1608	83	14	client	client	NOUN
absel-1608	83	15	.	.	PUNCT
absel-1608	84	1	the	the	DET
absel-1608	84	2	project	project	NOUN
absel-1608	84	3	uses	use	VERB
absel-1608	84	4	a	a	DET
absel-1608	84	5	company	company	NOUN
absel-1608	84	6	actually	actually	ADV
absel-1608	84	7	in	in	ADP
absel-1608	84	8	existence	existence	NOUN
absel-1608	84	9	so	so	SCONJ
absel-1608	84	10	the	the	DET
absel-1608	84	11	students	student	NOUN
absel-1608	84	12	will	will	AUX
absel-1608	84	13	be	be	AUX
absel-1608	84	14	able	able	ADJ
absel-1608	84	15	to	to	PART
absel-1608	84	16	find	find	VERB
absel-1608	84	17	background	background	NOUN
absel-1608	84	18	information	information	NOUN
absel-1608	84	19	about	about	ADP
absel-1608	84	20	the	the	DET
absel-1608	84	21	company	company	NOUN
absel-1608	84	22	through	through	ADP
absel-1608	84	23	the	the	DET
absel-1608	84	24	financial	financial	ADJ
absel-1608	84	25	statements	statement	NOUN
absel-1608	84	26	and	and	CCONJ
absel-1608	84	27	press	press	NOUN
absel-1608	84	28	releases	release	NOUN
absel-1608	84	29	.	.	PUNCT
absel-1608	85	1	the	the	DET
absel-1608	85	2	use	use	NOUN
absel-1608	85	3	of	of	ADP
absel-1608	85	4	databases	database	NOUN
absel-1608	85	5	such	such	ADJ
absel-1608	85	6	as	as	ADP
absel-1608	85	7	lexis	lexis	NOUN
absel-1608	85	8	,	,	PUNCT
absel-1608	85	9	naars	naar	NOUN
absel-1608	85	10	,	,	PUNCT
absel-1608	85	11	and	and	CCONJ
absel-1608	85	12	lotus	lotus	PROPN
absel-1608	85	13	one	one	NUM
absel-1608	85	14	are	be	AUX
absel-1608	85	15	particularly	particularly	ADV
absel-1608	85	16	effective	effective	ADJ
absel-1608	85	17	in	in	ADP
absel-1608	85	18	this	this	DET
absel-1608	85	19	process	process	NOUN
absel-1608	85	20	.	.	PUNCT
absel-1608	86	1	the	the	DET
absel-1608	86	2	students	student	NOUN
absel-1608	86	3	need	need	VERB
absel-1608	86	4	to	to	PART
absel-1608	86	5	determine	determine	VERB
absel-1608	86	6	what	what	PRON
absel-1608	86	7	information	information	NOUN
absel-1608	86	8	to	to	PART
absel-1608	86	9	obtain	obtain	VERB
absel-1608	86	10	and	and	CCONJ
absel-1608	86	11	what	what	DET
absel-1608	86	12	information	information	NOUN
absel-1608	86	13	to	to	PART
absel-1608	86	14	document	document	VERB
absel-1608	86	15	.	.	PUNCT
absel-1608	87	1	the	the	DET
absel-1608	87	2	students	student	NOUN
absel-1608	87	3	then	then	ADV
absel-1608	87	4	prepare	prepare	VERB
absel-1608	87	5	an	an	DET
absel-1608	87	6	audit	audit	NOUN
absel-1608	87	7	program	program	NOUN
absel-1608	87	8	.	.	PUNCT
absel-1608	88	1	an	an	DET
absel-1608	88	2	audit	audit	NOUN
absel-1608	88	3	program	program	NOUN
absel-1608	88	4	is	be	AUX
absel-1608	88	5	a	a	DET
absel-1608	88	6	list	list	NOUN
absel-1608	88	7	of	of	ADP
absel-1608	88	8	steps	step	NOUN
absel-1608	88	9	the	the	DET
absel-1608	88	10	auditor	auditor	NOUN
absel-1608	88	11	must	must	AUX
absel-1608	88	12	complete	complete	VERB
absel-1608	88	13	.	.	PUNCT
absel-1608	89	1	writing	write	VERB
absel-1608	89	2	the	the	DET
absel-1608	89	3	audit	audit	NOUN
absel-1608	89	4	program	program	NOUN
absel-1608	89	5	helps	help	VERB
absel-1608	89	6	the	the	DET
absel-1608	89	7	students	student	NOUN
absel-1608	89	8	to	to	PART
absel-1608	89	9	organize	organize	VERB
absel-1608	89	10	their	their	PRON
absel-1608	89	11	thoughts	thought	NOUN
absel-1608	89	12	and	and	CCONJ
absel-1608	89	13	proceed	proceed	VERB
absel-1608	89	14	with	with	ADP
absel-1608	89	15	the	the	DET
absel-1608	89	16	client	client	NOUN
absel-1608	89	17	investigation	investigation	NOUN
absel-1608	89	18	in	in	ADP
absel-1608	89	19	an	an	DET
absel-1608	89	20	orderly	orderly	ADJ
absel-1608	89	21	manner	manner	NOUN
absel-1608	89	22	.	.	PUNCT
absel-1608	90	1	since	since	SCONJ
absel-1608	90	2	the	the	DET
absel-1608	90	3	students	student	NOUN
absel-1608	90	4	do	do	AUX
absel-1608	90	5	not	not	PART
absel-1608	90	6	actually	actually	ADV
absel-1608	90	7	have	have	VERB
absel-1608	90	8	access	access	NOUN
absel-1608	90	9	to	to	ADP
absel-1608	90	10	the	the	DET
absel-1608	90	11	corporations	corporation	NOUN
absel-1608	90	12	,	,	PUNCT
absel-1608	90	13	at	at	ADP
absel-1608	90	14	times	time	NOUN
absel-1608	90	15	they	they	PRON
absel-1608	90	16	will	will	AUX
absel-1608	90	17	not	not	PART
absel-1608	90	18	be	be	AUX
absel-1608	90	19	able	able	ADJ
absel-1608	90	20	to	to	PART
absel-1608	90	21	find	find	VERB
absel-1608	90	22	out	out	ADP
absel-1608	90	23	the	the	DET
absel-1608	90	24	necessary	necessary	ADJ
absel-1608	90	25	information	information	NOUN
absel-1608	90	26	,	,	PUNCT
absel-1608	90	27	or	or	CCONJ
absel-1608	90	28	the	the	DET
absel-1608	90	29	information	information	NOUN
absel-1608	90	30	is	be	AUX
absel-1608	90	31	not	not	PART
absel-1608	90	32	publicly	publicly	ADV
absel-1608	90	33	available	available	ADJ
absel-1608	90	34	.	.	PUNCT
absel-1608	91	1	in	in	ADP
absel-1608	91	2	these	these	DET
absel-1608	91	3	situations	situation	NOUN
absel-1608	91	4	the	the	DET
absel-1608	91	5	students	student	NOUN
absel-1608	91	6	are	be	AUX
absel-1608	91	7	allowed	allow	VERB
absel-1608	91	8	to	to	PART
absel-1608	91	9	assume	assume	VERB
absel-1608	91	10	a	a	DET
absel-1608	91	11	logical	logical	ADJ
absel-1608	91	12	answer	answer	NOUN
absel-1608	91	13	.	.	PUNCT
absel-1608	92	1	for	for	ADP
absel-1608	92	2	example	example	NOUN
absel-1608	92	3	,	,	PUNCT
absel-1608	92	4	if	if	SCONJ
absel-1608	92	5	the	the	DET
absel-1608	92	6	students	student	NOUN
absel-1608	92	7	are	be	AUX
absel-1608	92	8	unable	unable	ADJ
absel-1608	92	9	to	to	PART
absel-1608	92	10	determine	determine	VERB
absel-1608	92	11	who	who	PRON
absel-1608	92	12	the	the	DET
absel-1608	92	13	corporate	corporate	ADJ
absel-1608	92	14	attorneys	attorney	NOUN
absel-1608	92	15	are	be	AUX
absel-1608	92	16	,	,	PUNCT
absel-1608	92	17	(	(	PUNCT
absel-1608	92	18	and	and	CCONJ
absel-1608	92	19	will	will	AUX
absel-1608	92	20	not	not	PART
absel-1608	92	21	be	be	AUX
absel-1608	92	22	able	able	ADJ
absel-1608	92	23	to	to	PART
absel-1608	92	24	contact	contact	VERB
absel-1608	92	25	them	they	PRON
absel-1608	92	26	)	)	PUNCT
absel-1608	92	27	,	,	PUNCT
absel-1608	92	28	the	the	DET
absel-1608	92	29	students	student	NOUN
absel-1608	92	30	may	may	AUX
absel-1608	92	31	locate	locate	VERB
absel-1608	92	32	a	a	DET
absel-1608	92	33	prominent	prominent	ADJ
absel-1608	92	34	law	law	NOUN
absel-1608	92	35	firm	firm	NOUN
absel-1608	92	36	in	in	ADP
absel-1608	92	37	the	the	DET
absel-1608	92	38	telephone	telephone	NOUN
absel-1608	92	39	book	book	NOUN
absel-1608	92	40	and	and	CCONJ
absel-1608	92	41	document	document	NOUN
absel-1608	92	42	that	that	DET
absel-1608	92	43	firm	firm	NOUN
absel-1608	92	44	as	as	ADP
absel-1608	92	45	the	the	DET
absel-1608	92	46	client	client	NOUN
absel-1608	92	47	’s	’s	PART
absel-1608	92	48	firm	firm	NOUN
absel-1608	92	49	and	and	CCONJ
absel-1608	92	50	make	make	VERB
absel-1608	92	51	some	some	DET
absel-1608	92	52	intelligent	intelligent	ADJ
absel-1608	92	53	comments	comment	NOUN
absel-1608	92	54	on	on	ADP
absel-1608	92	55	what	what	PRON
absel-1608	92	56	the	the	DET
absel-1608	92	57	attorneys	attorney	NOUN
absel-1608	92	58	may	may	AUX
absel-1608	92	59	be	be	AUX
absel-1608	92	60	doing	do	VERB
absel-1608	92	61	for	for	ADP
absel-1608	92	62	the	the	DET
absel-1608	92	63	client	client	NOUN
absel-1608	92	64	in	in	ADP
absel-1608	92	65	the	the	DET
absel-1608	92	66	past	past	ADJ
absel-1608	92	67	year	year	NOUN
absel-1608	92	68	based	base	VERB
absel-1608	92	69	on	on	ADP
absel-1608	92	70	the	the	DET
absel-1608	92	71	press	press	NOUN
absel-1608	92	72	releases	release	NOUN
absel-1608	92	73	the	the	DET
absel-1608	92	74	students	student	NOUN
absel-1608	92	75	have	have	AUX
absel-1608	92	76	been	be	AUX
absel-1608	92	77	following	follow	VERB
absel-1608	92	78	.	.	PUNCT
absel-1608	93	1	even	even	ADV
absel-1608	93	2	though	though	SCONJ
absel-1608	93	3	the	the	DET
absel-1608	93	4	law	law	NOUN
absel-1608	93	5	firm	firm	NOUN
absel-1608	93	6	may	may	AUX
absel-1608	93	7	not	not	PART
absel-1608	93	8	be	be	AUX
absel-1608	93	9	the	the	DET
absel-1608	93	10	correct	correct	ADJ
absel-1608	93	11	firm	firm	NOUN
absel-1608	93	12	,	,	PUNCT
absel-1608	93	13	the	the	DET
absel-1608	93	14	students	student	NOUN
absel-1608	93	15	have	have	AUX
absel-1608	93	16	gone	go	VERB
absel-1608	93	17	through	through	ADP
absel-1608	93	18	the	the	DET
absel-1608	93	19	process	process	NOUN
absel-1608	93	20	of	of	ADP
absel-1608	93	21	learning	learn	VERB
absel-1608	93	22	that	that	SCONJ
absel-1608	93	23	they	they	PRON
absel-1608	93	24	must	must	AUX
absel-1608	93	25	document	document	VERB
absel-1608	93	26	and	and	CCONJ
absel-1608	93	27	communicate	communicate	VERB
absel-1608	93	28	with	with	ADP
absel-1608	93	29	the	the	DET
absel-1608	93	30	client	client	NOUN
absel-1608	93	31	’s	’s	PART
absel-1608	93	32	attorneys	attorney	NOUN
absel-1608	93	33	.	.	PUNCT
absel-1608	94	1	the	the	DET
absel-1608	94	2	information	information	NOUN
absel-1608	94	3	is	be	AUX
absel-1608	94	4	not	not	PART
absel-1608	94	5	just	just	ADV
absel-1608	94	6	handed	hand	VERB
absel-1608	94	7	to	to	ADP
absel-1608	94	8	them	they	PRON
absel-1608	94	9	in	in	ADP
absel-1608	94	10	a	a	DET
absel-1608	94	11	packet	packet	NOUN
absel-1608	94	12	.	.	PUNCT
absel-1608	95	1	they	they	PRON
absel-1608	95	2	have	have	VERB
absel-1608	95	3	to	to	PART
absel-1608	95	4	locate	locate	VERB
absel-1608	95	5	the	the	DET
absel-1608	95	6	information	information	NOUN
absel-1608	95	7	.	.	PUNCT
absel-1608	96	1	analytical	analytical	ADJ
absel-1608	96	2	review	review	NOUN
absel-1608	96	3	the	the	DET
absel-1608	96	4	next	next	ADJ
absel-1608	96	5	phase	phase	NOUN
absel-1608	96	6	of	of	ADP
absel-1608	96	7	the	the	DET
absel-1608	96	8	audit	audit	NOUN
absel-1608	96	9	process	process	NOUN
absel-1608	96	10	is	be	AUX
absel-1608	96	11	typically	typically	ADV
absel-1608	96	12	analytical	analytical	ADJ
absel-1608	96	13	review	review	NOUN
absel-1608	96	14	.	.	PUNCT
absel-1608	97	1	analytical	analytical	ADJ
absel-1608	97	2	review	review	NOUN
absel-1608	97	3	involves	involve	VERB
absel-1608	97	4	calculating	calculate	VERB
absel-1608	97	5	dollar	dollar	NOUN
absel-1608	97	6	and	and	CCONJ
absel-1608	97	7	percentage	percentage	NOUN
absel-1608	97	8	changes	change	NOUN
absel-1608	97	9	from	from	ADP
absel-1608	97	10	year	year	NOUN
absel-1608	97	11	to	to	ADP
absel-1608	97	12	year	year	NOUN
absel-1608	97	13	,	,	PUNCT
absel-1608	97	14	percentage	percentage	NOUN
absel-1608	97	15	financial	financial	ADJ
absel-1608	97	16	statements	statement	NOUN
absel-1608	97	17	,	,	PUNCT
absel-1608	97	18	and	and	CCONJ
absel-1608	97	19	ratios	ratio	NOUN
absel-1608	97	20	,	,	PUNCT
absel-1608	97	21	and	and	CCONJ
absel-1608	97	22	then	then	ADV
absel-1608	97	23	examining	examine	VERB
absel-1608	97	24	these	these	DET
absel-1608	97	25	changes	change	NOUN
absel-1608	97	26	for	for	ADP
absel-1608	97	27	reasonableness	reasonableness	NOUN
absel-1608	97	28	.	.	PUNCT
absel-1608	98	1	the	the	DET
absel-1608	98	2	students	student	NOUN
absel-1608	98	3	will	will	AUX
absel-1608	98	4	need	need	VERB
absel-1608	98	5	as	as	ADV
absel-1608	98	6	much	much	ADJ
absel-1608	98	7	financial	financial	ADJ
absel-1608	98	8	information	information	NOUN
absel-1608	98	9	as	as	SCONJ
absel-1608	98	10	they	they	PRON
absel-1608	98	11	have	have	VERB
absel-1608	98	12	access	access	NOUN
absel-1608	98	13	to	to	ADP
absel-1608	98	14	in	in	ADP
absel-1608	98	15	order	order	NOUN
absel-1608	98	16	to	to	PART
absel-1608	98	17	complete	complete	VERB
absel-1608	98	18	this	this	DET
absel-1608	98	19	phase	phase	NOUN
absel-1608	98	20	.	.	PUNCT
absel-1608	99	1	performing	perform	VERB
absel-1608	99	2	analytical	analytical	ADJ
absel-1608	99	3	review	review	NOUN
absel-1608	99	4	in	in	ADP
absel-1608	99	5	this	this	DET
absel-1608	99	6	manner	manner	NOUN
absel-1608	99	7	can	can	AUX
absel-1608	99	8	simulate	simulate	VERB
absel-1608	99	9	the	the	DET
absel-1608	99	10	real	real	ADJ
absel-1608	99	11	world	world	NOUN
absel-1608	99	12	where	where	SCONJ
absel-1608	99	13	not	not	PART
absel-1608	99	14	all	all	PRON
absel-1608	99	15	of	of	ADP
absel-1608	99	16	the	the	DET
absel-1608	99	17	financial	financial	ADJ
absel-1608	99	18	information	information	NOUN
absel-1608	99	19	is	be	AUX
absel-1608	99	20	perfect	perfect	ADJ
absel-1608	99	21	and	and	CCONJ
absel-1608	99	22	always	always	ADV
absel-1608	99	23	available	available	ADJ
absel-1608	99	24	,	,	PUNCT
absel-1608	99	25	as	as	ADP
absel-1608	99	26	in	in	ADP
absel-1608	99	27	a	a	DET
absel-1608	99	28	practice	practice	NOUN
absel-1608	99	29	set	set	VERB
absel-1608	99	30	.	.	PUNCT
absel-1608	100	1	analytical	analytical	ADJ
absel-1608	100	2	review	review	NOUN
absel-1608	100	3	will	will	AUX
absel-1608	100	4	be	be	AUX
absel-1608	100	5	a	a	DET
absel-1608	100	6	problem	problem	NOUN
absel-1608	100	7	for	for	ADP
absel-1608	100	8	the	the	DET
absel-1608	100	9	students	student	NOUN
absel-1608	100	10	because	because	SCONJ
absel-1608	100	11	they	they	PRON
absel-1608	100	12	will	will	AUX
absel-1608	100	13	be	be	AUX
absel-1608	100	14	working	work	VERB
absel-1608	100	15	directly	directly	ADV
absel-1608	100	16	with	with	ADP
absel-1608	100	17	the	the	DET
absel-1608	100	18	financial	financial	ADJ
absel-1608	100	19	statements	statement	NOUN
absel-1608	100	20	where	where	SCONJ
absel-1608	100	21	all	all	PRON
absel-1608	100	22	of	of	ADP
absel-1608	100	23	the	the	DET
absel-1608	100	24	accounts	account	NOUN
absel-1608	100	25	have	have	AUX
absel-1608	100	26	been	be	AUX
absel-1608	100	27	aggregated	aggregate	VERB
absel-1608	100	28	,	,	PUNCT
absel-1608	100	29	and	and	CCONJ
absel-1608	100	30	not	not	PART
absel-1608	100	31	with	with	ADP
absel-1608	100	32	the	the	DET
absel-1608	100	33	general	general	ADJ
absel-1608	100	34	ledger	ledger	NOUN
absel-1608	100	35	where	where	SCONJ
absel-1608	100	36	the	the	DET
absel-1608	100	37	balances	balance	NOUN
absel-1608	100	38	of	of	ADP
absel-1608	100	39	the	the	DET
absel-1608	100	40	individual	individual	ADJ
absel-1608	100	41	accounts	account	NOUN
absel-1608	100	42	are	be	AUX
absel-1608	100	43	.	.	PUNCT
absel-1608	101	1	again	again	ADV
absel-1608	101	2	,	,	PUNCT
absel-1608	101	3	this	this	PRON
absel-1608	101	4	just	just	ADV
absel-1608	101	5	provides	provide	VERB
absel-1608	101	6	a	a	DET
absel-1608	101	7	better	well	ADJ
absel-1608	101	8	simulation	simulation	NOUN
absel-1608	101	9	,	,	PUNCT
absel-1608	101	10	teaching	teach	VERB
absel-1608	101	11	the	the	DET
absel-1608	101	12	students	student	NOUN
absel-1608	101	13	how	how	SCONJ
absel-1608	101	14	to	to	PART
absel-1608	101	15	trace	trace	VERB
absel-1608	101	16	the	the	DET
absel-1608	101	17	transactions	transaction	NOUN
absel-1608	101	18	back	back	ADV
absel-1608	101	19	to	to	ADP
absel-1608	101	20	their	their	PRON
absel-1608	101	21	source	source	NOUN
absel-1608	101	22	documents	document	NOUN
absel-1608	101	23	.	.	PUNCT
absel-1608	102	1	generally	generally	ADV
absel-1608	102	2	,	,	PUNCT
absel-1608	102	3	the	the	DET
absel-1608	102	4	students	student	NOUN
absel-1608	102	5	do	do	AUX
absel-1608	102	6	not	not	PART
absel-1608	102	7	have	have	VERB
absel-1608	102	8	access	access	NOUN
absel-1608	102	9	to	to	ADP
absel-1608	102	10	the	the	DET
absel-1608	102	11	client	client	NOUN
absel-1608	102	12	so	so	SCONJ
absel-1608	102	13	they	they	PRON
absel-1608	102	14	will	will	AUX
absel-1608	102	15	not	not	PART
absel-1608	102	16	be	be	AUX
absel-1608	102	17	provided	provide	VERB
absel-1608	102	18	with	with	ADP
absel-1608	102	19	exact	exact	ADJ
absel-1608	102	20	answers	answer	NOUN
absel-1608	102	21	for	for	ADP
absel-1608	102	22	why	why	SCONJ
absel-1608	102	23	accounts	account	NOUN
absel-1608	102	24	have	have	AUX
absel-1608	102	25	increased	increase	VERB
absel-1608	102	26	or	or	CCONJ
absel-1608	102	27	decreased	decrease	VERB
absel-1608	102	28	.	.	PUNCT
absel-1608	103	1	this	this	DET
absel-1608	103	2	situation	situation	NOUN
absel-1608	103	3	is	be	AUX
absel-1608	103	4	fine	fine	ADJ
absel-1608	103	5	because	because	SCONJ
absel-1608	103	6	it	it	PRON
absel-1608	103	7	teaches	teach	VERB
absel-1608	103	8	the	the	DET
absel-1608	103	9	students	student	NOUN
absel-1608	103	10	to	to	PART
absel-1608	103	11	think	think	VERB
absel-1608	103	12	and	and	CCONJ
absel-1608	103	13	reach	reach	VERB
absel-1608	103	14	logical	logical	ADJ
absel-1608	103	15	conclusions	conclusion	NOUN
absel-1608	103	16	about	about	ADP
absel-1608	103	17	accounts	account	NOUN
absel-1608	103	18	,	,	PUNCT
absel-1608	103	19	consistent	consistent	ADJ
absel-1608	103	20	with	with	ADP
absel-1608	103	21	their	their	PRON
absel-1608	103	22	current	current	ADJ
absel-1608	103	23	developments	development	NOUN
absel-1608	103	24	in	in	ADP
absel-1608	103	25	business	business	NOUN
absel-1608	103	26	simulation	simulation	NOUN
absel-1608	103	27	&	&	CCONJ
absel-1608	103	28	experiential	experiential	ADJ
absel-1608	103	29	exercises	exercise	NOUN
absel-1608	103	30	,	,	PUNCT
absel-1608	103	31	volume	volume	NOUN
absel-1608	103	32	19	19	NUM
absel-1608	103	33	,	,	PUNCT
absel-1608	103	34	1992	1992	NUM
absel-1608	103	35	28	28	NUM
absel-1608	103	36	information	information	NOUN
absel-1608	103	37	about	about	ADP
absel-1608	103	38	the	the	DET
absel-1608	103	39	company	company	NOUN
absel-1608	103	40	and	and	CCONJ
absel-1608	103	41	their	their	PRON
absel-1608	103	42	accounting	accounting	NOUN
absel-1608	103	43	knowledge	knowledge	NOUN
absel-1608	103	44	.	.	PUNCT
absel-1608	104	1	students	student	NOUN
absel-1608	104	2	learn	learn	VERB
absel-1608	104	3	that	that	SCONJ
absel-1608	104	4	even	even	ADV
absel-1608	104	5	with	with	ADP
absel-1608	104	6	knowing	know	VERB
absel-1608	104	7	very	very	ADV
absel-1608	104	8	little	little	ADJ
absel-1608	104	9	about	about	ADP
absel-1608	104	10	the	the	DET
absel-1608	104	11	company	company	NOUN
absel-1608	104	12	they	they	PRON
absel-1608	104	13	can	can	AUX
absel-1608	104	14	determine	determine	VERB
absel-1608	104	15	if	if	SCONJ
absel-1608	104	16	balances	balance	NOUN
absel-1608	104	17	appear	appear	VERB
absel-1608	104	18	reasonable	reasonable	ADJ
absel-1608	104	19	.	.	PUNCT
absel-1608	105	1	for	for	ADP
absel-1608	105	2	example	example	NOUN
absel-1608	105	3	,	,	PUNCT
absel-1608	105	4	the	the	DET
absel-1608	105	5	students	student	NOUN
absel-1608	105	6	can	can	AUX
absel-1608	105	7	calculate	calculate	VERB
absel-1608	105	8	the	the	DET
absel-1608	105	9	reasonableness	reasonableness	NOUN
absel-1608	105	10	of	of	ADP
absel-1608	105	11	interest	interest	NOUN
absel-1608	105	12	expense	expense	NOUN
absel-1608	105	13	using	use	VERB
absel-1608	105	14	the	the	DET
absel-1608	105	15	loan	loan	NOUN
absel-1608	105	16	payable	payable	ADJ
absel-1608	105	17	balance	balance	NOUN
absel-1608	105	18	times	time	NOUN
absel-1608	105	19	the	the	DET
absel-1608	105	20	prevailing	prevail	VERB
absel-1608	105	21	interest	interest	NOUN
absel-1608	105	22	rate	rate	NOUN
absel-1608	105	23	.	.	PUNCT
absel-1608	106	1	the	the	DET
absel-1608	106	2	students	student	NOUN
absel-1608	106	3	will	will	AUX
absel-1608	106	4	be	be	AUX
absel-1608	106	5	frustrated	frustrate	VERB
absel-1608	106	6	because	because	SCONJ
absel-1608	106	7	generally	generally	ADV
absel-1608	106	8	they	they	PRON
absel-1608	106	9	are	be	AUX
absel-1608	106	10	not	not	PART
absel-1608	106	11	trained	train	VERB
absel-1608	106	12	for	for	ADP
absel-1608	106	13	,	,	PUNCT
absel-1608	106	14	and	and	CCONJ
absel-1608	106	15	do	do	AUX
absel-1608	106	16	not	not	PART
absel-1608	106	17	have	have	VERB
absel-1608	106	18	to	to	PART
absel-1608	106	19	deal	deal	VERB
absel-1608	106	20	with	with	ADP
absel-1608	106	21	,	,	PUNCT
absel-1608	106	22	this	this	DET
absel-1608	106	23	type	type	NOUN
absel-1608	106	24	of	of	ADP
absel-1608	106	25	ambiguity	ambiguity	NOUN
absel-1608	106	26	in	in	ADP
absel-1608	106	27	their	their	PRON
absel-1608	106	28	academic	academic	ADJ
absel-1608	106	29	courses	course	NOUN
absel-1608	106	30	.	.	PUNCT
absel-1608	107	1	it	it	PRON
absel-1608	107	2	is	be	AUX
absel-1608	107	3	not	not	PART
absel-1608	107	4	expected	expect	VERB
absel-1608	107	5	that	that	SCONJ
absel-1608	107	6	the	the	DET
absel-1608	107	7	students	student	NOUN
absel-1608	107	8	will	will	AUX
absel-1608	107	9	complete	complete	VERB
absel-1608	107	10	a	a	DET
absel-1608	107	11	perfect	perfect	ADJ
absel-1608	107	12	analytical	analytical	ADJ
absel-1608	107	13	review	review	NOUN
absel-1608	107	14	,	,	PUNCT
absel-1608	107	15	it	it	PRON
absel-1608	107	16	is	be	AUX
absel-1608	107	17	expected	expect	VERB
absel-1608	107	18	that	that	SCONJ
absel-1608	107	19	they	they	PRON
absel-1608	107	20	will	will	AUX
absel-1608	107	21	complete	complete	VERB
absel-1608	107	22	the	the	DET
absel-1608	107	23	mathematics	mathematic	NOUN
absel-1608	107	24	of	of	ADP
absel-1608	107	25	the	the	DET
absel-1608	107	26	ratios	ratio	NOUN
absel-1608	107	27	,	,	PUNCT
absel-1608	107	28	and	and	CCONJ
absel-1608	107	29	the	the	DET
absel-1608	107	30	dollar	dollar	NOUN
absel-1608	107	31	and	and	CCONJ
absel-1608	107	32	percentage	percentage	NOUN
absel-1608	107	33	changes	change	NOUN
absel-1608	107	34	from	from	ADP
absel-1608	107	35	year	year	NOUN
absel-1608	107	36	to	to	ADP
absel-1608	107	37	year	year	NOUN
absel-1608	107	38	,	,	PUNCT
absel-1608	107	39	and	and	CCONJ
absel-1608	107	40	attempt	attempt	VERB
absel-1608	107	41	to	to	PART
absel-1608	107	42	try	try	VERB
absel-1608	107	43	to	to	PART
absel-1608	107	44	determine	determine	VERB
absel-1608	107	45	with	with	ADP
absel-1608	107	46	their	their	PRON
absel-1608	107	47	available	available	ADJ
absel-1608	107	48	knowledge	knowledge	NOUN
absel-1608	107	49	if	if	SCONJ
absel-1608	107	50	those	those	DET
absel-1608	107	51	changes	change	NOUN
absel-1608	107	52	appear	appear	VERB
absel-1608	107	53	reasonable	reasonable	ADJ
absel-1608	107	54	.	.	PUNCT
absel-1608	108	1	the	the	DET
absel-1608	108	2	students	student	NOUN
absel-1608	108	3	are	be	AUX
absel-1608	108	4	instructed	instruct	VERB
absel-1608	108	5	to	to	PART
absel-1608	108	6	use	use	VERB
absel-1608	108	7	word	word	NOUN
absel-1608	108	8	processing	processing	NOUN
absel-1608	108	9	software	software	NOUN
absel-1608	108	10	to	to	PART
absel-1608	108	11	document	document	VERB
absel-1608	108	12	their	their	PRON
absel-1608	108	13	findings	finding	NOUN
absel-1608	108	14	and	and	CCONJ
absel-1608	108	15	spreadsheet	spreadsheet	NOUN
absel-1608	108	16	software	software	NOUN
absel-1608	108	17	for	for	ADP
absel-1608	108	18	their	their	PRON
absel-1608	108	19	calculations	calculation	NOUN
absel-1608	108	20	.	.	PUNCT
absel-1608	109	1	five	five	NUM
absel-1608	109	2	years	year	NOUN
absel-1608	109	3	of	of	ADP
absel-1608	109	4	financial	financial	ADJ
absel-1608	109	5	data	datum	NOUN
absel-1608	109	6	are	be	AUX
absel-1608	109	7	listed	list	VERB
absel-1608	109	8	in	in	ADP
absel-1608	109	9	the	the	DET
absel-1608	109	10	rows	row	NOUN
absel-1608	109	11	of	of	ADP
absel-1608	109	12	the	the	DET
absel-1608	109	13	spreadsheet	spreadsheet	NOUN
absel-1608	109	14	and	and	CCONJ
absel-1608	109	15	the	the	DET
absel-1608	109	16	dollar	dollar	NOUN
absel-1608	109	17	changes	change	NOUN
absel-1608	109	18	and	and	CCONJ
absel-1608	109	19	percentage	percentage	NOUN
absel-1608	109	20	changes	change	NOUN
absel-1608	109	21	are	be	AUX
absel-1608	109	22	then	then	ADV
absel-1608	109	23	calculated	calculate	VERB
absel-1608	109	24	and	and	CCONJ
absel-1608	109	25	inserted	insert	VERB
absel-1608	109	26	between	between	ADP
absel-1608	109	27	the	the	DET
absel-1608	109	28	years	year	NOUN
absel-1608	109	29	.	.	PUNCT
absel-1608	110	1	percentage	percentage	NOUN
absel-1608	110	2	financial	financial	ADJ
absel-1608	110	3	statements	statement	NOUN
absel-1608	110	4	are	be	AUX
absel-1608	110	5	also	also	ADV
absel-1608	110	6	calculated	calculate	VERB
absel-1608	110	7	where	where	SCONJ
absel-1608	110	8	sales	sale	NOUN
absel-1608	110	9	is	be	AUX
absel-1608	110	10	one	one	NUM
absel-1608	110	11	hundred	hundred	NUM
absel-1608	110	12	percent	percent	NOUN
absel-1608	110	13	for	for	ADP
absel-1608	110	14	the	the	DET
absel-1608	110	15	income	income	NOUN
absel-1608	110	16	statements	statement	NOUN
absel-1608	110	17	and	and	CCONJ
absel-1608	110	18	total	total	ADJ
absel-1608	110	19	assets	asset	NOUN
absel-1608	110	20	is	be	AUX
absel-1608	110	21	one	one	NUM
absel-1608	110	22	hundred	hundred	NUM
absel-1608	110	23	percent	percent	NOUN
absel-1608	110	24	for	for	ADP
absel-1608	110	25	the	the	DET
absel-1608	110	26	balance	balance	NOUN
absel-1608	110	27	sheet	sheet	NOUN
absel-1608	110	28	.	.	PUNCT
absel-1608	111	1	internal	internal	ADJ
absel-1608	111	2	control	control	NOUN
absel-1608	111	3	subsequent	subsequent	ADJ
absel-1608	111	4	to	to	ADP
absel-1608	111	5	analytical	analytical	ADJ
absel-1608	111	6	review	review	NOUN
absel-1608	111	7	the	the	DET
absel-1608	111	8	study	study	NOUN
absel-1608	111	9	and	and	CCONJ
absel-1608	111	10	evaluation	evaluation	NOUN
absel-1608	111	11	of	of	ADP
absel-1608	111	12	internal	internal	ADJ
absel-1608	111	13	control	control	NOUN
absel-1608	111	14	is	be	AUX
absel-1608	111	15	performed	perform	VERB
absel-1608	111	16	.	.	PUNCT
absel-1608	112	1	the	the	DET
absel-1608	112	2	study	study	NOUN
absel-1608	112	3	and	and	CCONJ
absel-1608	112	4	evaluation	evaluation	NOUN
absel-1608	112	5	of	of	ADP
absel-1608	112	6	internal	internal	ADJ
absel-1608	112	7	control	control	NOUN
absel-1608	112	8	entails	entail	VERB
absel-1608	112	9	documentation	documentation	NOUN
absel-1608	112	10	of	of	ADP
absel-1608	112	11	the	the	DET
absel-1608	112	12	clients	client	NOUN
absel-1608	112	13	system	system	NOUN
absel-1608	112	14	either	either	ADV
absel-1608	112	15	by	by	ADP
absel-1608	112	16	flowchart	flowchart	NOUN
absel-1608	112	17	,	,	PUNCT
absel-1608	112	18	narrative	narrative	NOUN
absel-1608	112	19	,	,	PUNCT
absel-1608	112	20	or	or	CCONJ
absel-1608	112	21	questionnaire	questionnaire	NOUN
absel-1608	112	22	and	and	CCONJ
absel-1608	112	23	the	the	DET
absel-1608	112	24	analysis	analysis	NOUN
absel-1608	112	25	of	of	ADP
absel-1608	112	26	the	the	DET
absel-1608	112	27	strengths	strength	NOUN
absel-1608	112	28	and	and	CCONJ
absel-1608	112	29	weaknesses	weakness	NOUN
absel-1608	112	30	of	of	ADP
absel-1608	112	31	the	the	DET
absel-1608	112	32	clients	client	NOUN
absel-1608	112	33	system	system	NOUN
absel-1608	112	34	so	so	SCONJ
absel-1608	112	35	the	the	DET
absel-1608	112	36	audit	audit	NOUN
absel-1608	112	37	may	may	AUX
absel-1608	112	38	be	be	AUX
absel-1608	112	39	modified	modify	VERB
absel-1608	112	40	accordingly	accordingly	ADV
absel-1608	112	41	.	.	PUNCT
absel-1608	113	1	the	the	DET
absel-1608	113	2	students	student	NOUN
absel-1608	113	3	document	document	VERB
absel-1608	113	4	the	the	DET
absel-1608	113	5	system	system	NOUN
absel-1608	113	6	based	base	VERB
absel-1608	113	7	on	on	ADP
absel-1608	113	8	their	their	PRON
absel-1608	113	9	observations	observation	NOUN
absel-1608	113	10	during	during	ADP
absel-1608	113	11	the	the	DET
absel-1608	113	12	tour	tour	NOUN
absel-1608	113	13	of	of	ADP
absel-1608	113	14	the	the	DET
absel-1608	113	15	client	client	NOUN
absel-1608	113	16	’s	’s	PART
absel-1608	113	17	retail	retail	ADJ
absel-1608	113	18	outlet	outlet	NOUN
absel-1608	113	19	.	.	PUNCT
absel-1608	114	1	the	the	DET
absel-1608	114	2	students	student	NOUN
absel-1608	114	3	then	then	ADV
absel-1608	114	4	assess	assess	VERB
absel-1608	114	5	the	the	DET
absel-1608	114	6	strengths	strength	NOUN
absel-1608	114	7	and	and	CCONJ
absel-1608	114	8	weaknesses	weakness	NOUN
absel-1608	114	9	of	of	ADP
absel-1608	114	10	the	the	DET
absel-1608	114	11	accounting	accounting	NOUN
absel-1608	114	12	system	system	NOUN
absel-1608	114	13	and	and	CCONJ
absel-1608	114	14	discuss	discuss	VERB
absel-1608	114	15	the	the	DET
absel-1608	114	16	appropriate	appropriate	ADJ
absel-1608	114	17	steps	step	NOUN
absel-1608	114	18	to	to	PART
absel-1608	114	19	be	be	AUX
absel-1608	114	20	taken	take	VERB
absel-1608	114	21	by	by	ADP
absel-1608	114	22	the	the	DET
absel-1608	114	23	auditor	auditor	NOUN
absel-1608	114	24	because	because	SCONJ
absel-1608	114	25	of	of	ADP
absel-1608	114	26	these	these	DET
absel-1608	114	27	strengths	strength	NOUN
absel-1608	114	28	and	and	CCONJ
absel-1608	114	29	weakness	weakness	NOUN
absel-1608	114	30	.	.	PUNCT
absel-1608	115	1	this	this	DET
absel-1608	115	2	step	step	NOUN
absel-1608	115	3	requires	require	VERB
absel-1608	115	4	the	the	DET
absel-1608	115	5	students	student	NOUN
absel-1608	115	6	to	to	PART
absel-1608	115	7	think	think	VERB
absel-1608	115	8	and	and	CCONJ
absel-1608	115	9	there	there	PRON
absel-1608	115	10	is	be	VERB
absel-1608	115	11	no	no	DET
absel-1608	115	12	right	right	ADJ
absel-1608	115	13	answer	answer	NOUN
absel-1608	115	14	,	,	PUNCT
absel-1608	115	15	simulating	simulate	VERB
absel-1608	115	16	the	the	DET
absel-1608	115	17	working	work	VERB
absel-1608	115	18	environment	environment	NOUN
absel-1608	115	19	auditors	auditor	NOUN
absel-1608	115	20	face	face	VERB
absel-1608	115	21	.	.	PUNCT
absel-1608	116	1	audit	audit	NOUN
absel-1608	116	2	testing	test	VERB
absel-1608	116	3	the	the	DET
absel-1608	116	4	simulation	simulation	NOUN
absel-1608	116	5	does	do	AUX
absel-1608	116	6	not	not	PART
absel-1608	116	7	cover	cover	VERB
absel-1608	116	8	the	the	DET
absel-1608	116	9	testing	testing	NOUN
absel-1608	116	10	phase	phase	NOUN
absel-1608	116	11	of	of	ADP
absel-1608	116	12	an	an	DET
absel-1608	116	13	audit	audit	NOUN
absel-1608	116	14	.	.	PUNCT
absel-1608	117	1	testing	testing	NOUN
absel-1608	117	2	may	may	AUX
absel-1608	117	3	be	be	AUX
absel-1608	117	4	adequately	adequately	ADV
absel-1608	117	5	simulated	simulate	VERB
absel-1608	117	6	through	through	ADP
absel-1608	117	7	a	a	DET
absel-1608	117	8	practice	practice	NOUN
absel-1608	117	9	set	set	VERB
absel-1608	117	10	or	or	CCONJ
absel-1608	117	11	through	through	ADP
absel-1608	117	12	the	the	DET
absel-1608	117	13	alternatives	alternative	NOUN
absel-1608	117	14	mentioned	mention	VERB
absel-1608	117	15	later	later	ADV
absel-1608	117	16	in	in	ADP
absel-1608	117	17	the	the	DET
absel-1608	117	18	paper	paper	NOUN
absel-1608	117	19	.	.	PUNCT
absel-1608	118	1	audit	audit	NOUN
absel-1608	118	2	report	report	NOUN
absel-1608	118	3	and	and	CCONJ
absel-1608	118	4	letter	letter	NOUN
absel-1608	118	5	to	to	ADP
absel-1608	118	6	management	management	NOUN
absel-1608	118	7	finally	finally	ADV
absel-1608	118	8	,	,	PUNCT
absel-1608	118	9	even	even	ADV
absel-1608	118	10	though	though	SCONJ
absel-1608	118	11	the	the	DET
absel-1608	118	12	students	student	NOUN
absel-1608	118	13	generally	generally	ADV
absel-1608	118	14	have	have	AUX
absel-1608	118	15	not	not	PART
absel-1608	118	16	completed	complete	VERB
absel-1608	118	17	an	an	DET
absel-1608	118	18	entire	entire	ADJ
absel-1608	118	19	audit	audit	NOUN
absel-1608	118	20	,	,	PUNCT
absel-1608	118	21	at	at	ADP
absel-1608	118	22	this	this	DET
absel-1608	118	23	point	point	NOUN
absel-1608	118	24	they	they	PRON
absel-1608	118	25	write	write	VERB
absel-1608	118	26	an	an	DET
absel-1608	118	27	audit	audit	NOUN
absel-1608	118	28	report	report	NOUN
absel-1608	118	29	to	to	PART
absel-1608	118	30	reinforce	reinforce	VERB
absel-1608	118	31	that	that	SCONJ
absel-1608	118	32	the	the	DET
absel-1608	118	33	audit	audit	NOUN
absel-1608	118	34	report	report	NOUN
absel-1608	118	35	is	be	AUX
absel-1608	118	36	the	the	DET
absel-1608	118	37	final	final	ADJ
absel-1608	118	38	product	product	NOUN
absel-1608	118	39	of	of	ADP
absel-1608	118	40	the	the	DET
absel-1608	118	41	audit	audit	NOUN
absel-1608	118	42	.	.	PUNCT
absel-1608	119	1	timing	time	VERB
absel-1608	119	2	the	the	DET
absel-1608	119	3	simulation	simulation	NOUN
absel-1608	119	4	is	be	AUX
absel-1608	119	5	a	a	DET
absel-1608	119	6	term	term	NOUN
absel-1608	119	7	lone	lone	ADJ
absel-1608	119	8	project	project	NOUN
absel-1608	119	9	.	.	PUNCT
absel-1608	120	1	the	the	DET
absel-1608	120	2	project	project	NOUN
absel-1608	120	3	is	be	AUX
absel-1608	120	4	introduced	introduce	VERB
absel-1608	120	5	on	on	ADP
absel-1608	120	6	the	the	DET
absel-1608	120	7	first	first	ADJ
absel-1608	120	8	day	day	NOUN
absel-1608	120	9	of	of	ADP
absel-1608	120	10	the	the	DET
absel-1608	120	11	term	term	NOUN
absel-1608	120	12	.	.	PUNCT
absel-1608	121	1	the	the	DET
absel-1608	121	2	students	student	NOUN
absel-1608	121	3	are	be	AUX
absel-1608	121	4	instructed	instruct	VERB
absel-1608	121	5	to	to	PART
absel-1608	121	6	begin	begin	VERB
absel-1608	121	7	searching	search	VERB
absel-1608	121	8	the	the	DET
absel-1608	121	9	media	medium	NOUN
absel-1608	121	10	for	for	ADP
absel-1608	121	11	any	any	DET
absel-1608	121	12	information	information	NOUN
absel-1608	121	13	about	about	ADP
absel-1608	121	14	the	the	DET
absel-1608	121	15	company	company	NOUN
absel-1608	121	16	and	and	CCONJ
absel-1608	121	17	obtain	obtain	VERB
absel-1608	121	18	copies	copy	NOUN
absel-1608	121	19	of	of	ADP
absel-1608	121	20	the	the	DET
absel-1608	121	21	company	company	NOUN
absel-1608	121	22	’s	’s	PART
absel-1608	121	23	financial	financial	ADJ
absel-1608	121	24	statements	statement	NOUN
absel-1608	121	25	.	.	PUNCT
absel-1608	122	1	immediately	immediately	ADV
absel-1608	122	2	after	after	SCONJ
absel-1608	122	3	the	the	DET
absel-1608	122	4	chapter	chapter	NOUN
absel-1608	122	5	in	in	ADP
absel-1608	122	6	the	the	DET
absel-1608	122	7	auditing	auditing	NOUN
absel-1608	122	8	text	text	NOUN
absel-1608	122	9	on	on	ADP
absel-1608	122	10	investigating	investigate	VERB
absel-1608	122	11	the	the	DET
absel-1608	122	12	client	client	NOUN
absel-1608	122	13	is	be	AUX
absel-1608	122	14	covered	cover	VERB
absel-1608	122	15	(	(	PUNCT
absel-1608	122	16	generally	generally	ADV
absel-1608	122	17	the	the	DET
absel-1608	122	18	second	second	ADJ
absel-1608	122	19	or	or	CCONJ
absel-1608	122	20	third	third	ADJ
absel-1608	122	21	week	week	NOUN
absel-1608	122	22	of	of	ADP
absel-1608	122	23	the	the	DET
absel-1608	122	24	term	term	NOUN
absel-1608	122	25	)	)	PUNCT
absel-1608	122	26	the	the	DET
absel-1608	122	27	students	student	NOUN
absel-1608	122	28	are	be	AUX
absel-1608	122	29	instructed	instruct	VERB
absel-1608	122	30	to	to	PART
absel-1608	122	31	begin	begin	VERB
absel-1608	122	32	the	the	DET
absel-1608	122	33	audit	audit	NOUN
absel-1608	122	34	program	program	NOUN
absel-1608	122	35	for	for	ADP
absel-1608	122	36	that	that	DET
absel-1608	122	37	section	section	NOUN
absel-1608	122	38	.	.	PUNCT
absel-1608	123	1	a	a	DET
absel-1608	123	2	due	due	ADJ
absel-1608	123	3	date	date	NOUN
absel-1608	123	4	is	be	AUX
absel-1608	123	5	set	set	VERB
absel-1608	123	6	for	for	ADP
absel-1608	123	7	the	the	DET
absel-1608	123	8	audit	audit	NOUN
absel-1608	123	9	program	program	NOUN
absel-1608	123	10	and	and	CCONJ
absel-1608	123	11	the	the	DET
absel-1608	123	12	students	student	NOUN
absel-1608	123	13	turn	turn	VERB
absel-1608	123	14	it	it	PRON
absel-1608	123	15	for	for	ADP
absel-1608	123	16	review	review	NOUN
absel-1608	123	17	.	.	PUNCT
absel-1608	124	1	a	a	DET
absel-1608	124	2	due	due	ADJ
absel-1608	124	3	date	date	NOUN
absel-1608	124	4	is	be	AUX
absel-1608	124	5	then	then	ADV
absel-1608	124	6	set	set	VERB
absel-1608	124	7	for	for	ADP
absel-1608	124	8	turning	turn	VERB
absel-1608	124	9	in	in	ADP
absel-1608	124	10	the	the	DET
absel-1608	124	11	client	client	NOUN
absel-1608	124	12	investigation	investigation	NOUN
absel-1608	124	13	and	and	CCONJ
absel-1608	124	14	analytical	analytical	ADJ
absel-1608	124	15	review	review	NOUN
absel-1608	124	16	at	at	ADP
absel-1608	124	17	which	which	DET
absel-1608	124	18	time	time	NOUN
absel-1608	124	19	it	it	PRON
absel-1608	124	20	is	be	AUX
absel-1608	124	21	reviewed	review	VERB
absel-1608	124	22	and	and	CCONJ
absel-1608	124	23	feedback	feedback	VERB
absel-1608	124	24	in	in	ADP
absel-1608	124	25	the	the	DET
absel-1608	124	26	form	form	NOUN
absel-1608	124	27	of	of	ADP
absel-1608	124	28	review	review	NOUN
absel-1608	124	29	notes	note	NOUN
absel-1608	124	30	are	be	AUX
absel-1608	124	31	provided	provide	VERB
absel-1608	124	32	to	to	ADP
absel-1608	124	33	the	the	DET
absel-1608	124	34	students	student	NOUN
absel-1608	124	35	.	.	PUNCT
absel-1608	125	1	subsequently	subsequently	ADV
absel-1608	125	2	the	the	DET
absel-1608	125	3	students	student	NOUN
absel-1608	125	4	turn	turn	VERB
absel-1608	125	5	in	in	ADP
absel-1608	125	6	the	the	DET
absel-1608	125	7	internal	internal	ADJ
absel-1608	125	8	control	control	NOUN
absel-1608	125	9	section	section	NOUN
absel-1608	125	10	for	for	ADP
absel-1608	125	11	a	a	DET
absel-1608	125	12	review	review	NOUN
absel-1608	125	13	then	then	ADV
absel-1608	125	14	the	the	DET
absel-1608	125	15	entire	entire	ADJ
absel-1608	125	16	project	project	NOUN
absel-1608	125	17	is	be	AUX
absel-1608	125	18	turned	turn	VERB
absel-1608	125	19	in	in	ADP
absel-1608	125	20	to	to	PART
absel-1608	125	21	be	be	AUX
absel-1608	125	22	graded	grade	VERB
absel-1608	125	23	.	.	PUNCT
absel-1608	126	1	the	the	DET
absel-1608	126	2	periodic	periodic	ADJ
absel-1608	126	3	turn	turn	NOUN
absel-1608	126	4	ins	ins	PROPN
absel-1608	126	5	help	help	VERB
absel-1608	126	6	the	the	DET
absel-1608	126	7	students	student	NOUN
absel-1608	126	8	pace	pace	VERB
absel-1608	126	9	their	their	PRON
absel-1608	126	10	work	work	NOUN
absel-1608	126	11	on	on	ADP
absel-1608	126	12	the	the	DET
absel-1608	126	13	project	project	NOUN
absel-1608	126	14	and	and	CCONJ
absel-1608	126	15	also	also	ADV
absel-1608	126	16	simulate	simulate	VERB
absel-1608	126	17	the	the	DET
absel-1608	126	18	review	review	NOUN
absel-1608	126	19	process	process	NOUN
absel-1608	126	20	that	that	PRON
absel-1608	126	21	occurs	occur	VERB
absel-1608	126	22	during	during	ADP
absel-1608	126	23	an	an	DET
absel-1608	126	24	actual	actual	ADJ
absel-1608	126	25	audit	audit	NOUN
absel-1608	126	26	.	.	PUNCT
absel-1608	127	1	the	the	DET
absel-1608	127	2	students	student	NOUN
absel-1608	127	3	are	be	AUX
absel-1608	127	4	also	also	ADV
absel-1608	127	5	instructed	instruct	VERB
absel-1608	127	6	to	to	PART
absel-1608	127	7	maintain	maintain	VERB
absel-1608	127	8	a	a	DET
absel-1608	127	9	time	time	NOUN
absel-1608	127	10	budget	budget	NOUN
absel-1608	127	11	for	for	ADP
absel-1608	127	12	each	each	DET
absel-1608	127	13	section	section	NOUN
absel-1608	127	14	which	which	PRON
absel-1608	127	15	is	be	AUX
absel-1608	127	16	required	require	VERB
absel-1608	127	17	on	on	ADP
absel-1608	127	18	an	an	DET
absel-1608	127	19	actual	actual	ADJ
absel-1608	127	20	audit	audit	NOUN
absel-1608	127	21	.	.	PUNCT
absel-1608	128	1	alternatives	alternative	NOUN
absel-1608	128	2	there	there	PRON
absel-1608	128	3	are	be	VERB
absel-1608	128	4	many	many	ADJ
absel-1608	128	5	possible	possible	ADJ
absel-1608	128	6	modifications	modification	NOUN
absel-1608	128	7	to	to	ADP
absel-1608	128	8	the	the	DET
absel-1608	128	9	experiential	experiential	ADJ
absel-1608	128	10	learning	learning	NOUN
absel-1608	128	11	project	project	NOUN
absel-1608	128	12	.	.	PUNCT
absel-1608	129	1	the	the	DET
absel-1608	129	2	instructor	instructor	NOUN
absel-1608	129	3	may	may	AUX
absel-1608	129	4	let	let	VERB
absel-1608	129	5	the	the	DET
absel-1608	129	6	students	student	NOUN
absel-1608	129	7	select	select	VERB
absel-1608	129	8	the	the	DET
absel-1608	129	9	business	business	NOUN
absel-1608	129	10	.	.	PUNCT
absel-1608	130	1	each	each	DET
absel-1608	130	2	team	team	NOUN
absel-1608	130	3	may	may	AUX
absel-1608	130	4	work	work	VERB
absel-1608	130	5	on	on	ADP
absel-1608	130	6	a	a	DET
absel-1608	130	7	different	different	ADJ
absel-1608	130	8	business	business	NOUN
absel-1608	130	9	.	.	PUNCT
absel-1608	131	1	the	the	DET
absel-1608	131	2	students	student	NOUN
absel-1608	131	3	may	may	AUX
absel-1608	131	4	select	select	VERB
absel-1608	131	5	private	private	ADJ
absel-1608	131	6	companies	company	NOUN
absel-1608	131	7	which	which	PRON
absel-1608	131	8	they	they	PRON
absel-1608	131	9	have	have	VERB
absel-1608	131	10	access	access	NOUN
absel-1608	131	11	to	to	ADP
absel-1608	131	12	records	record	NOUN
absel-1608	131	13	,	,	PUNCT
absel-1608	131	14	or	or	CCONJ
absel-1608	131	15	convince	convince	VERB
absel-1608	131	16	companies	company	NOUN
absel-1608	131	17	to	to	PART
absel-1608	131	18	allow	allow	VERB
absel-1608	131	19	them	they	PRON
absel-1608	131	20	to	to	PART
absel-1608	131	21	have	have	VERB
absel-1608	131	22	access	access	NOUN
absel-1608	131	23	to	to	ADP
absel-1608	131	24	their	their	PRON
absel-1608	131	25	records	record	NOUN
absel-1608	131	26	for	for	ADP
absel-1608	131	27	the	the	DET
absel-1608	131	28	benefit	benefit	NOUN
absel-1608	131	29	of	of	ADP
absel-1608	131	30	having	have	VERB
absel-1608	131	31	an	an	DET
absel-1608	131	32	“	"	PUNCT
absel-1608	131	33	audit	audit	NOUN
absel-1608	131	34	”	"	PUNCT
absel-1608	131	35	performed	perform	VERB
absel-1608	131	36	.	.	PUNCT
absel-1608	132	1	the	the	DET
absel-1608	132	2	students	student	NOUN
absel-1608	132	3	may	may	AUX
absel-1608	132	4	also	also	ADV
absel-1608	132	5	audit	audit	VERB
absel-1608	132	6	the	the	DET
absel-1608	132	7	business	business	NOUN
absel-1608	132	8	or	or	CCONJ
absel-1608	132	9	other	other	ADJ
absel-1608	132	10	clubs	club	NOUN
absel-1608	132	11	on	on	ADP
absel-1608	132	12	campus	campus	NOUN
absel-1608	132	13	such	such	ADJ
absel-1608	132	14	as	as	ADP
absel-1608	132	15	beta	beta	NOUN
absel-1608	132	16	gamma	gamma	NOUN
absel-1608	132	17	sigma	sigma	NOUN
absel-1608	132	18	and	and	CCONJ
absel-1608	132	19	beta	beta	ADJ
absel-1608	132	20	alpha	alpha	NOUN
absel-1608	132	21	psi	psi	NOUN
absel-1608	132	22	.	.	PUNCT
absel-1608	133	1	to	to	PART
absel-1608	133	2	shorten	shorten	VERB
absel-1608	133	3	the	the	DET
absel-1608	133	4	simulation	simulation	NOUN
absel-1608	133	5	the	the	DET
absel-1608	133	6	instructor	instructor	NOUN
absel-1608	133	7	could	could	AUX
absel-1608	133	8	provide	provide	VERB
absel-1608	133	9	to	to	ADP
absel-1608	133	10	the	the	DET
absel-1608	133	11	students	student	NOUN
absel-1608	133	12	the	the	DET
absel-1608	133	13	audit	audit	NOUN
absel-1608	133	14	program	program	NOUN
absel-1608	133	15	for	for	ADP
absel-1608	133	16	the	the	DET
absel-1608	133	17	investigation	investigation	NOUN
absel-1608	133	18	of	of	ADP
absel-1608	133	19	the	the	DET
absel-1608	133	20	client	client	NOUN
absel-1608	133	21	and	and	CCONJ
absel-1608	133	22	provide	provide	VERB
absel-1608	133	23	a	a	DET
absel-1608	133	24	flowchart	flowchart	NOUN
absel-1608	133	25	of	of	ADP
absel-1608	133	26	the	the	DET
absel-1608	133	27	accounting	accounting	NOUN
absel-1608	133	28	system	system	NOUN
absel-1608	133	29	to	to	ADP
absel-1608	133	30	the	the	DET
absel-1608	133	31	students	student	NOUN
absel-1608	133	32	.	.	PUNCT
absel-1608	134	1	this	this	PRON
absel-1608	134	2	eliminates	eliminate	VERB
absel-1608	134	3	the	the	DET
absel-1608	134	4	time	time	NOUN
absel-1608	134	5	required	require	VERB
absel-1608	134	6	for	for	SCONJ
absel-1608	134	7	the	the	DET
absel-1608	134	8	students	student	NOUN
absel-1608	134	9	to	to	PART
absel-1608	134	10	prepare	prepare	VERB
absel-1608	134	11	the	the	DET
absel-1608	134	12	audit	audit	NOUN
absel-1608	134	13	program	program	NOUN
absel-1608	134	14	and/or	and/or	CCONJ
absel-1608	134	15	flowchart	flowchart	PROPN
absel-1608	134	16	.	.	PUNCT
absel-1608	135	1	the	the	DET
absel-1608	135	2	instructor	instructor	NOUN
absel-1608	135	3	could	could	AUX
absel-1608	135	4	also	also	ADV
absel-1608	135	5	omit	omit	VERB
absel-1608	135	6	sections	section	NOUN
absel-1608	135	7	of	of	ADP
absel-1608	135	8	the	the	DET
absel-1608	135	9	simulations	simulation	NOUN
absel-1608	135	10	such	such	ADJ
absel-1608	135	11	as	as	ADP
absel-1608	135	12	analytical	analytical	ADJ
absel-1608	135	13	review	review	NOUN
absel-1608	135	14	or	or	CCONJ
absel-1608	135	15	internal	internal	ADJ
absel-1608	135	16	control	control	NOUN
absel-1608	135	17	.	.	PUNCT
absel-1608	136	1	for	for	ADP
absel-1608	136	2	internal	internal	ADJ
absel-1608	136	3	control	control	NOUN
absel-1608	136	4	the	the	DET
absel-1608	136	5	students	student	NOUN
absel-1608	136	6	may	may	AUX
absel-1608	136	7	use	use	VERB
absel-1608	136	8	the	the	DET
absel-1608	136	9	accounting	accounting	NOUN
absel-1608	136	10	system	system	NOUN
absel-1608	136	11	they	they	PRON
absel-1608	136	12	developed	develop	VERB
absel-1608	136	13	as	as	ADP
absel-1608	136	14	a	a	DET
absel-1608	136	15	project	project	NOUN
absel-1608	136	16	in	in	ADP
absel-1608	136	17	the	the	DET
absel-1608	136	18	accounting	accounting	NOUN
absel-1608	136	19	information	information	NOUN
absel-1608	136	20	systems	system	NOUN
absel-1608	136	21	course	course	NOUN
absel-1608	136	22	.	.	PUNCT
absel-1608	137	1	in	in	ADP
absel-1608	137	2	the	the	DET
absel-1608	137	3	auditing	auditing	NOUN
absel-1608	137	4	course	course	NOUN
absel-1608	137	5	the	the	DET
absel-1608	137	6	students	student	NOUN
absel-1608	137	7	would	would	AUX
absel-1608	137	8	document	document	VERB
absel-1608	137	9	the	the	DET
absel-1608	137	10	strengths	strength	NOUN
absel-1608	137	11	and	and	CCONJ
absel-1608	137	12	weaknesses	weakness	NOUN
absel-1608	137	13	of	of	ADP
absel-1608	137	14	that	that	DET
absel-1608	137	15	system	system	NOUN
absel-1608	137	16	and	and	CCONJ
absel-1608	137	17	suggest	suggest	VERB
absel-1608	137	18	the	the	DET
absel-1608	137	19	necessary	necessary	ADJ
absel-1608	137	20	audit	audit	NOUN
absel-1608	137	21	steps	step	NOUN
absel-1608	137	22	to	to	PART
absel-1608	137	23	test	test	VERB
absel-1608	137	24	the	the	DET
absel-1608	137	25	system	system	NOUN
absel-1608	137	26	.	.	PUNCT
absel-1608	138	1	groff	groff	NOUN
absel-1608	138	2	(	(	PUNCT
absel-1608	138	3	1989	1989	NUM
absel-1608	138	4	)	)	PUNCT
absel-1608	138	5	discusses	discuss	VERB
absel-1608	138	6	how	how	SCONJ
absel-1608	138	7	lack	lack	NOUN
absel-1608	138	8	of	of	ADP
absel-1608	138	9	experience	experience	NOUN
absel-1608	138	10	with	with	ADP
absel-1608	138	11	real	real	ADJ
absel-1608	138	12	accounting	accounting	NOUN
absel-1608	138	13	systems	system	NOUN
absel-1608	138	14	can	can	AUX
absel-1608	138	15	hinder	hinder	VERB
absel-1608	138	16	the	the	DET
absel-1608	138	17	understanding	understanding	NOUN
absel-1608	138	18	of	of	ADP
absel-1608	138	19	internal	internal	ADJ
absel-1608	138	20	control	control	NOUN
absel-1608	138	21	concepts	concept	NOUN
absel-1608	138	22	in	in	ADP
absel-1608	138	23	accounting	account	VERB
absel-1608	138	24	information	information	NOUN
absel-1608	138	25	systems	system	NOUN
absel-1608	138	26	courses	course	NOUN
absel-1608	138	27	.	.	PUNCT
absel-1608	139	1	groff	groff	PROPN
absel-1608	139	2	uses	use	VERB
absel-1608	139	3	experiential	experiential	ADJ
absel-1608	139	4	learning	learning	NOUN
absel-1608	139	5	with	with	ADP
absel-1608	139	6	simulation	simulation	NOUN
absel-1608	139	7	to	to	PART
absel-1608	139	8	overcome	overcome	VERB
absel-1608	139	9	this	this	DET
absel-1608	139	10	deficiency	deficiency	NOUN
absel-1608	139	11	.	.	PUNCT
absel-1608	140	1	using	use	VERB
absel-1608	140	2	the	the	DET
absel-1608	140	3	simulation	simulation	NOUN
absel-1608	140	4	stimulates	stimulate	VERB
absel-1608	140	5	class	class	NOUN
absel-1608	140	6	participation	participation	NOUN
absel-1608	140	7	and	and	CCONJ
absel-1608	140	8	achieves	achieve	VERB
absel-1608	140	9	greater	great	ADJ
absel-1608	140	10	understanding	understanding	NOUN
absel-1608	140	11	of	of	ADP
absel-1608	140	12	fundamental	fundamental	ADJ
absel-1608	140	13	internal	internal	ADJ
absel-1608	140	14	control	control	NOUN
absel-1608	140	15	concepts	concept	NOUN
absel-1608	140	16	.	.	PUNCT
absel-1608	141	1	groff	groff	PROPN
absel-1608	141	2	’s	’s	PART
absel-1608	141	3	simulation	simulation	NOUN
absel-1608	141	4	maybe	maybe	ADV
absel-1608	141	5	incorporated	incorporate	VERB
absel-1608	141	6	into	into	ADP
absel-1608	141	7	our	our	PRON
absel-1608	141	8	experiential	experiential	ADJ
absel-1608	141	9	learning	learning	NOUN
absel-1608	141	10	project	project	NOUN
absel-1608	141	11	.	.	PUNCT
absel-1608	142	1	to	to	PART
absel-1608	142	2	add	add	VERB
absel-1608	142	3	breadth	breadth	NOUN
absel-1608	142	4	to	to	ADP
absel-1608	142	5	the	the	DET
absel-1608	142	6	assignment	assignment	NOUN
absel-1608	142	7	,	,	PUNCT
absel-1608	142	8	at	at	ADP
absel-1608	142	9	the	the	DET
absel-1608	142	10	same	same	ADJ
absel-1608	142	11	time	time	NOUN
absel-1608	142	12	the	the	DET
absel-1608	142	13	students	student	NOUN
absel-1608	142	14	arc	arc	VERB
absel-1608	142	15	monitoring	monitor	VERB
absel-1608	142	16	the	the	DET
absel-1608	142	17	media	medium	NOUN
absel-1608	142	18	for	for	ADP
absel-1608	142	19	information	information	NOUN
absel-1608	142	20	on	on	ADP
absel-1608	142	21	the	the	DET
absel-1608	142	22	company	company	NOUN
absel-1608	142	23	they	they	PRON
absel-1608	142	24	are	be	AUX
absel-1608	142	25	auditing	audit	VERB
absel-1608	142	26	have	have	VERB
absel-1608	142	27	them	they	PRON
absel-1608	142	28	also	also	ADV
absel-1608	142	29	monitor	monitor	VERB
absel-1608	142	30	the	the	DET
absel-1608	142	31	media	medium	NOUN
absel-1608	142	32	for	for	ADP
absel-1608	142	33	any	any	DET
absel-1608	142	34	press	press	NOUN
absel-1608	142	35	releases	release	NOUN
absel-1608	142	36	about	about	ADP
absel-1608	142	37	any	any	DET
absel-1608	142	38	company	company	NOUN
absel-1608	142	39	that	that	PRON
absel-1608	142	40	may	may	AUX
absel-1608	142	41	have	have	VERB
absel-1608	142	42	an	an	DET
absel-1608	142	43	impact	impact	NOUN
absel-1608	142	44	on	on	ADP
absel-1608	142	45	the	the	DET
absel-1608	142	46	financial	financial	ADJ
absel-1608	142	47	statements	statement	NOUN
absel-1608	142	48	.	.	PUNCT
absel-1608	143	1	examples	example	NOUN
absel-1608	143	2	are	be	AUX
absel-1608	143	3	dividend	dividend	NOUN
absel-1608	143	4	announcements	announcement	NOUN
absel-1608	143	5	,	,	PUNCT
absel-1608	143	6	write	write	VERB
absel-1608	143	7	downs	down	NOUN
absel-1608	143	8	of	of	ADP
absel-1608	143	9	assets	asset	NOUN
absel-1608	143	10	,	,	PUNCT
absel-1608	143	11	and	and	CCONJ
absel-1608	143	12	selling	sell	VERB
absel-1608	143	13	or	or	CCONJ
absel-1608	143	14	buying	buying	NOUN
absel-1608	143	15	subsidiaries	subsidiary	NOUN
absel-1608	143	16	.	.	PUNCT
absel-1608	144	1	conclusion	conclusion	NOUN
absel-1608	144	2	there	there	PRON
absel-1608	144	3	are	be	VERB
absel-1608	144	4	two	two	NUM
absel-1608	144	5	aspects	aspect	NOUN
absel-1608	144	6	to	to	ADP
absel-1608	144	7	an	an	DET
absel-1608	144	8	auditing	auditing	NOUN
absel-1608	144	9	course	course	NOUN
absel-1608	144	10	,	,	PUNCT
absel-1608	144	11	teaching	teach	VERB
absel-1608	144	12	the	the	DET
absel-1608	144	13	theory	theory	NOUN
absel-1608	144	14	or	or	CCONJ
absel-1608	144	15	auditing	auditing	NOUN
absel-1608	144	16	and	and	CCONJ
absel-1608	144	17	teaching	teach	VERB
absel-1608	144	18	the	the	DET
absel-1608	144	19	practice	practice	NOUN
absel-1608	144	20	of	of	ADP
absel-1608	144	21	auditing	auditing	NOUN
absel-1608	144	22	.	.	PUNCT
absel-1608	145	1	this	this	DET
absel-1608	145	2	paper	paper	NOUN
absel-1608	145	3	discusses	discuss	VERB
absel-1608	145	4	a	a	DET
absel-1608	145	5	simulation	simulation	NOUN
absel-1608	145	6	approach	approach	NOUN
absel-1608	145	7	for	for	ADP
absel-1608	145	8	teaching	teach	VERB
absel-1608	145	9	the	the	DET
absel-1608	145	10	practice	practice	NOUN
absel-1608	145	11	portion	portion	NOUN
absel-1608	145	12	of	of	ADP
absel-1608	145	13	the	the	DET
absel-1608	145	14	audit	audit	NOUN
absel-1608	145	15	course	course	NOUN
absel-1608	145	16	.	.	PUNCT
absel-1608	146	1	the	the	DET
absel-1608	146	2	advantage	advantage	NOUN
absel-1608	146	3	of	of	ADP
absel-1608	146	4	the	the	DET
absel-1608	146	5	simulation	simulation	NOUN
absel-1608	146	6	approach	approach	NOUN
absel-1608	146	7	is	be	AUX
absel-1608	146	8	the	the	DET
absel-1608	146	9	close	close	ADJ
absel-1608	146	10	approximation	approximation	NOUN
absel-1608	146	11	to	to	ADP
absel-1608	146	12	an	an	DET
absel-1608	146	13	actual	actual	ADJ
absel-1608	146	14	audit	audit	NOUN
absel-1608	146	15	experience	experience	NOUN
absel-1608	146	16	as	as	SCONJ
absel-1608	146	17	opposed	oppose	VERB
absel-1608	146	18	to	to	ADP
absel-1608	146	19	the	the	DET
absel-1608	146	20	typical	typical	ADJ
absel-1608	146	21	practice	practice	NOUN
absel-1608	146	22	set	set	VERB
absel-1608	146	23	approach	approach	NOUN
absel-1608	146	24	which	which	PRON
absel-1608	146	25	provides	provide	VERB
absel-1608	146	26	the	the	DET
absel-1608	146	27	students	student	NOUN
absel-1608	146	28	everything	everything	PRON
absel-1608	146	29	they	they	PRON
absel-1608	146	30	need	need	VERB
absel-1608	146	31	in	in	ADP
absel-1608	146	32	a	a	DET
absel-1608	146	33	packet	packet	NOUN
absel-1608	146	34	and	and	CCONJ
absel-1608	146	35	does	do	AUX
absel-1608	146	36	not	not	PART
absel-1608	146	37	require	require	VERB
absel-1608	146	38	as	as	ADV
absel-1608	146	39	much	much	ADJ
absel-1608	146	40	thinking	thinking	NOUN
absel-1608	146	41	on	on	ADP
absel-1608	146	42	the	the	DET
absel-1608	146	43	students	student	NOUN
absel-1608	146	44	part	part	NOUN
absel-1608	146	45	.	.	PUNCT
absel-1608	147	1	the	the	DET
absel-1608	147	2	experiential	experiential	ADJ
absel-1608	147	3	learning	learning	NOUN
absel-1608	147	4	approach	approach	NOUN
absel-1608	147	5	is	be	AUX
absel-1608	147	6	in	in	ADP
absel-1608	147	7	line	line	NOUN
absel-1608	147	8	with	with	ADP
absel-1608	147	9	the	the	DET
absel-1608	147	10	“	"	PUNCT
absel-1608	147	11	white	white	ADJ
absel-1608	147	12	paper	paper	NOUN
absel-1608	147	13	”	"	PUNCT
absel-1608	147	14	and	and	CCONJ
absel-1608	147	15	the	the	DET
absel-1608	147	16	accounting	accounting	NOUN
absel-1608	147	17	education	education	NOUN
absel-1608	147	18	change	change	NOUN
absel-1608	147	19	commission	commission	NOUN
absel-1608	147	20	of	of	ADP
absel-1608	147	21	requiring	require	VERB
absel-1608	147	22	students	student	NOUN
absel-1608	147	23	to	to	PART
absel-1608	147	24	think	think	VERB
absel-1608	147	25	and	and	CCONJ
absel-1608	147	26	write	write	VERB
absel-1608	147	27	more	more	ADJ
absel-1608	147	28	during	during	ADP
absel-1608	147	29	their	their	PRON
absel-1608	147	30	educational	educational	ADJ
absel-1608	147	31	experience	experience	NOUN
absel-1608	147	32	to	to	PART
absel-1608	147	33	prepare	prepare	VERB
absel-1608	147	34	them	they	PRON
absel-1608	147	35	better	well	ADJ
absel-1608	147	36	for	for	ADP
absel-1608	147	37	their	their	PRON
absel-1608	147	38	careers	career	NOUN
absel-1608	147	39	in	in	ADP
absel-1608	147	40	accounting	account	VERB
absel-1608	147	41	.	.	PUNCT
absel-1608	148	1	developments	development	NOUN
absel-1608	148	2	in	in	ADP
absel-1608	148	3	business	business	NOUN
absel-1608	148	4	simulation	simulation	NOUN
absel-1608	148	5	&	&	CCONJ
absel-1608	148	6	experiential	experiential	ADJ
absel-1608	148	7	exercises	exercise	NOUN
absel-1608	148	8	,	,	PUNCT
absel-1608	148	9	volume	volume	NOUN
absel-1608	148	10	19	19	NUM
absel-1608	148	11	,	,	PUNCT
absel-1608	148	12	1992	1992	NUM
absel-1608	148	13	29	29	NUM
absel-1608	148	14	baker	baker	PROPN
absel-1608	148	15	,	,	PUNCT
absel-1608	148	16	simon	simon	PROPN
absel-1608	148	17	,	,	PUNCT
absel-1608	148	18	and	and	CCONJ
absel-1608	148	19	bazeli	bazeli	PROPN
absel-1608	148	20	(	(	PUNCT
absel-1608	148	21	1987	1987	NUM
absel-1608	148	22	)	)	PUNCT
absel-1608	148	23	think	think	VERB
absel-1608	148	24	the	the	DET
absel-1608	148	25	optimal	optimal	ADJ
absel-1608	148	26	teaching	teaching	NOUN
absel-1608	148	27	mode	mode	NOUN
absel-1608	148	28	for	for	ADP
absel-1608	148	29	most	most	ADJ
absel-1608	148	30	accounting	accounting	NOUN
absel-1608	148	31	courses	course	NOUN
absel-1608	148	32	is	be	AUX
absel-1608	148	33	the	the	DET
absel-1608	148	34	experiential	experiential	ADJ
absel-1608	148	35	learning	learning	NOUN
absel-1608	148	36	model	model	NOUN
absel-1608	148	37	.	.	PUNCT
absel-1608	149	1	the	the	DET
absel-1608	149	2	final	final	ADJ
absel-1608	149	3	objective	objective	NOUN
absel-1608	149	4	of	of	ADP
absel-1608	149	5	the	the	DET
absel-1608	149	6	learning	learning	NOUN
absel-1608	149	7	experience	experience	NOUN
absel-1608	149	8	is	be	AUX
absel-1608	149	9	the	the	DET
absel-1608	149	10	ability	ability	NOUN
absel-1608	149	11	to	to	PART
absel-1608	149	12	apply	apply	VERB
absel-1608	149	13	the	the	DET
absel-1608	149	14	concepts	concept	NOUN
absel-1608	149	15	to	to	ADP
absel-1608	149	16	the	the	DET
absel-1608	149	17	realworld	realworld	PROPN
absel-1608	149	18	experiences	experience	VERB
absel-1608	149	19	the	the	DET
absel-1608	149	20	students	student	NOUN
absel-1608	149	21	will	will	AUX
absel-1608	149	22	face	face	VERB
absel-1608	149	23	upon	upon	SCONJ
absel-1608	149	24	graduation	graduation	NOUN
absel-1608	149	25	.	.	PUNCT
absel-1608	150	1	in	in	ADP
absel-1608	150	2	our	our	PRON
absel-1608	150	3	experiential	experiential	ADJ
absel-1608	150	4	learning	learning	NOUN
absel-1608	150	5	project	project	NOUN
absel-1608	150	6	the	the	DET
absel-1608	150	7	student	student	NOUN
absel-1608	150	8	is	be	AUX
absel-1608	150	9	gaining	gain	VERB
absel-1608	150	10	experiential	experiential	ADJ
absel-1608	150	11	knowledge	knowledge	NOUN
absel-1608	150	12	of	of	ADP
absel-1608	150	13	the	the	DET
absel-1608	150	14	world	world	NOUN
absel-1608	150	15	he	he	PRON
absel-1608	150	16	or	or	CCONJ
absel-1608	150	17	she	she	PRON
absel-1608	150	18	will	will	AUX
absel-1608	150	19	be	be	AUX
absel-1608	150	20	participating	participate	VERB
absel-1608	150	21	in	in	ADP
absel-1608	150	22	and	and	CCONJ
absel-1608	150	23	acquiring	acquire	VERB
absel-1608	150	24	the	the	DET
absel-1608	150	25	necessary	necessary	ADJ
absel-1608	150	26	life	life	NOUN
absel-1608	150	27	skills	skill	NOUN
absel-1608	150	28	to	to	PART
absel-1608	150	29	be	be	AUX
absel-1608	150	30	successful	successful	ADJ
absel-1608	150	31	within	within	ADP
absel-1608	150	32	that	that	DET
absel-1608	150	33	world	world	NOUN
absel-1608	150	34	.	.	PUNCT
absel-1608	151	1	references	reference	NOUN
absel-1608	151	2	baker	baker	PROPN
absel-1608	151	3	,	,	PUNCT
absel-1608	151	4	r.	r.	PROPN
absel-1608	151	5	e.	e.	PROPN
absel-1608	151	6	,	,	PUNCT
absel-1608	151	7	simon	simon	PROPN
absel-1608	151	8	,	,	PUNCT
absel-1608	151	9	j.	j.	PROPN
absel-1608	151	10	r.	r.	PROPN
absel-1608	151	11	,	,	PUNCT
absel-1608	151	12	&	&	CCONJ
absel-1608	151	13	bazeli	bazeli	PROPN
absel-1608	151	14	,	,	PUNCT
absel-1608	151	15	f.	f.	PROPN
absel-1608	151	16	p.	p.	PROPN
absel-1608	151	17	(	(	PUNCT
absel-1608	151	18	1987	1987	NUM
absel-1608	151	19	)	)	PUNCT
absel-1608	151	20	,	,	PUNCT
absel-1608	151	21	“	"	PUNCT
absel-1608	151	22	selecting	select	VERB
absel-1608	151	23	instructional	instructional	ADJ
absel-1608	151	24	design	design	NOUN
absel-1608	151	25	for	for	ADP
absel-1608	151	26	introductory	introductory	ADJ
absel-1608	151	27	accounting	accounting	NOUN
absel-1608	151	28	based	base	VERB
absel-1608	151	29	on	on	ADP
absel-1608	151	30	the	the	DET
absel-1608	151	31	experiential	experiential	ADJ
absel-1608	151	32	learning	learning	NOUN
absel-1608	151	33	model	model	NOUN
absel-1608	151	34	,	,	PUNCT
absel-1608	151	35	”	"	PUNCT
absel-1608	151	36	journal	journal	NOUN
absel-1608	151	37	of	of	ADP
absel-1608	151	38	accounting	accounting	NOUN
absel-1608	151	39	education	education	NOUN
absel-1608	151	40	,	,	PUNCT
absel-1608	151	41	vol	vol	NOUN
absel-1608	151	42	.	.	PROPN
absel-1608	151	43	5	5	NUM
absel-1608	151	44	,	,	PUNCT
absel-1608	151	45	pp	pp	ADV
absel-1608	151	46	207	207	NUM
absel-1608	151	47	-	-	SYM
absel-1608	151	48	226	226	NUM
absel-1608	151	49	.	.	PUNCT
absel-1608	152	1	frakes	frake	NOUN
absel-1608	152	2	,	,	PUNCT
absel-1608	152	3	albert	albert	PROPN
absel-1608	152	4	l	l	PROPN
absel-1608	152	5	(	(	PUNCT
absel-1608	152	6	1987	1987	NUM
absel-1608	152	7	)	)	PUNCT
absel-1608	152	8	,	,	PUNCT
absel-1608	152	9	“	"	PUNCT
absel-1608	152	10	survey	survey	NOUN
absel-1608	152	11	of	of	ADP
absel-1608	152	12	undergraduate	undergraduate	ADJ
absel-1608	152	13	auditing	auditing	NOUN
absel-1608	152	14	education	education	NOUN
absel-1608	152	15	,	,	PUNCT
absel-1608	152	16	”	"	PUNCT
absel-1608	152	17	journal	journal	NOUN
absel-1608	152	18	of	of	ADP
absel-1608	152	19	accounting	accounting	NOUN
absel-1608	152	20	education	education	NOUN
absel-1608	152	21	,	,	PUNCT
absel-1608	152	22	vol	vol	NOUN
absel-1608	152	23	.	.	PROPN
absel-1608	152	24	5	5	NUM
absel-1608	152	25	,	,	PUNCT
absel-1608	152	26	pp	pp	ADV
absel-1608	152	27	99	99	NUM
absel-1608	152	28	-	-	SYM
absel-1608	152	29	126	126	NUM
absel-1608	152	30	.	.	PUNCT
absel-1608	153	1	groff	groff	NOUN
absel-1608	153	2	,	,	PUNCT
absel-1608	153	3	james	james	PROPN
absel-1608	153	4	e.	e.	PROPN
absel-1608	153	5	(	(	PUNCT
absel-1608	153	6	1989	1989	NUM
absel-1608	153	7	)	)	PUNCT
absel-1608	153	8	,	,	PUNCT
absel-1608	153	9	“	"	PUNCT
absel-1608	153	10	using	use	VERB
absel-1608	153	11	a	a	DET
absel-1608	153	12	simple	simple	ADJ
absel-1608	153	13	game	game	NOUN
absel-1608	153	14	to	to	PART
absel-1608	153	15	introduce	introduce	VERB
absel-1608	153	16	accounting	accounting	NOUN
absel-1608	153	17	students	student	NOUN
absel-1608	153	18	to	to	ADP
absel-1608	153	19	certain	certain	ADJ
absel-1608	153	20	internal	internal	ADJ
absel-1608	153	21	control	control	NOUN
absel-1608	153	22	concepts	concept	NOUN
absel-1608	153	23	,	,	PUNCT
absel-1608	153	24	”	"	PUNCT
absel-1608	153	25	journal	journal	NOUN
absel-1608	153	26	of	of	ADP
absel-1608	153	27	accounting	accounting	NOUN
absel-1608	153	28	education	education	NOUN
absel-1608	153	29	,	,	PUNCT
absel-1608	153	30	vol	vol	NOUN
absel-1608	153	31	.	.	PROPN
absel-1608	153	32	7	7	NUM
absel-1608	153	33	,	,	PUNCT
absel-1608	153	34	pp	pp	ADJ
absel-1608	153	35	263	263	NUM
absel-1608	153	36	-	-	SYM
absel-1608	153	37	269	269	NUM
absel-1608	153	38	.	.	PUNCT
absel-1608	154	1	kolb	kolb	PROPN
absel-1608	154	2	,	,	PUNCT
absel-1608	154	3	d.	d.	PROPN
absel-1608	154	4	a.	a.	PROPN
absel-1608	154	5	(	(	PUNCT
absel-1608	154	6	1984	1984	NUM
absel-1608	154	7	)	)	PUNCT
absel-1608	154	8	,	,	PUNCT
absel-1608	154	9	experiential	experiential	ADJ
absel-1608	154	10	learning	learning	NOUN
absel-1608	154	11	.	.	PUNCT
absel-1608	155	1	englewood	englewood	PROPN
absel-1608	155	2	cliffs	cliffs	PROPN
absel-1608	155	3	,	,	PUNCT
absel-1608	155	4	nj	nj	PROPN
absel-1608	155	5	:	:	PUNCT
absel-1608	155	6	prentice	prentice	NOUN
absel-1608	155	7	-	-	PUNCT
absel-1608	155	8	hall	hall	NOUN
absel-1608	155	9	.	.	PUNCT
absel-1608	156	1	table	table	NOUN
absel-1608	156	2	of	of	ADP
absel-1608	156	3	contents	content	NOUN
absel-1608	156	4	volume	volume	NOUN
absel-1608	156	5	19	19	NUM
absel-1608	156	6	,	,	PUNCT
absel-1608	156	7	1992	1992	NUM
absel-1608	156	8	the	the	DET
absel-1608	156	9	pedagogical	pedagogical	ADJ
absel-1608	156	10	utility	utility	NOUN
absel-1608	156	11	of	of	ADP
absel-1608	156	12	a	a	DET
absel-1608	156	13	management	management	NOUN
absel-1608	156	14	simulation	simulation	NOUN
absel-1608	156	15	game	game	NOUN
absel-1608	156	16	in	in	ADP
absel-1608	156	17	a	a	DET
absel-1608	156	18	business	business	NOUN
absel-1608	156	19	policy	policy	NOUN
absel-1608	156	20	course	course	NOUN
absel-1608	156	21	modeling	model	VERB
absel-1608	156	22	economic	economic	ADJ
absel-1608	156	23	environments	environment	NOUN
absel-1608	156	24	in	in	ADP
absel-1608	156	25	business	business	NOUN
absel-1608	156	26	simulations	simulation	NOUN
absel-1608	156	27	:	:	PUNCT
absel-1608	156	28	some	some	DET
absel-1608	156	29	comparisons	comparison	NOUN
absel-1608	156	30	and	and	CCONJ
absel-1608	156	31	recommendations	recommendation	NOUN
absel-1608	156	32	experiential	experiential	ADJ
absel-1608	156	33	learning	learning	NOUN
absel-1608	156	34	and	and	CCONJ
absel-1608	156	35	tqm	tqm	ADJ
absel-1608	156	36	principles	principle	NOUN
absel-1608	156	37	:	:	PUNCT
absel-1608	156	38	teaching	teach	VERB
absel-1608	156	39	behavioral	behavioral	ADJ
absel-1608	156	40	science	science	NOUN
absel-1608	156	41	in	in	ADP
absel-1608	156	42	a	a	DET
absel-1608	156	43	business	business	NOUN
absel-1608	156	44	school	school	NOUN
absel-1608	156	45	the	the	DET
absel-1608	156	46	use	use	NOUN
absel-1608	156	47	of	of	ADP
absel-1608	156	48	poster	poster	NOUN
absel-1608	156	49	presentations	presentation	NOUN
absel-1608	156	50	as	as	ADP
absel-1608	156	51	a	a	DET
absel-1608	156	52	final	final	ADJ
absel-1608	156	53	project	project	NOUN
absel-1608	156	54	in	in	ADP
absel-1608	156	55	the	the	DET
absel-1608	156	56	business	business	NOUN
absel-1608	156	57	policy	policy	NOUN
absel-1608	156	58	course	course	NOUN
absel-1608	156	59	the	the	DET
absel-1608	156	60	device	device	NOUN
absel-1608	156	61	business	business	NOUN
absel-1608	156	62	:	:	PUNCT
absel-1608	156	63	a	a	DET
absel-1608	156	64	management	management	NOUN
absel-1608	156	65	simulation	simulation	NOUN
absel-1608	156	66	for	for	ADP
absel-1608	156	67	strategy	strategy	NOUN
absel-1608	156	68	formulation	formulation	NOUN
absel-1608	156	69	the	the	DET
absel-1608	156	70	advantages	advantage	NOUN
absel-1608	156	71	of	of	ADP
absel-1608	156	72	experiential	experiential	ADJ
absel-1608	156	73	learning	learning	NOUN
absel-1608	156	74	in	in	ADP
absel-1608	156	75	the	the	DET
absel-1608	156	76	auditing	auditing	NOUN
absel-1608	156	77	curriculum	curriculum	NOUN
absel-1608	156	78	a	a	DET
absel-1608	156	79	framework	framework	NOUN
absel-1608	156	80	for	for	ADP
absel-1608	156	81	the	the	DET
absel-1608	156	82	identification	identification	NOUN
absel-1608	156	83	of	of	ADP
absel-1608	156	84	moderated	moderated	ADJ
absel-1608	156	85	and	and	CCONJ
absel-1608	156	86	mediated	mediate	VERB
absel-1608	156	87	performance	performance	NOUN
absel-1608	156	88	consequences	consequence	NOUN
absel-1608	156	89	of	of	ADP
absel-1608	156	90	pedagogical	pedagogical	ADJ
absel-1608	156	91	alternatives	alternative	NOUN
absel-1608	156	92	simulating	simulate	VERB
absel-1608	156	93	qualitative	qualitative	ADJ
absel-1608	156	94	research	research	NOUN
absel-1608	156	95	relating	relate	VERB
absel-1608	156	96	to	to	ADP
absel-1608	156	97	values	value	NOUN
absel-1608	156	98	and	and	CCONJ
absel-1608	156	99	lifestyle	lifestyle	NOUN
absel-1608	156	100	segmentation	segmentation	NOUN
absel-1608	156	101	a	a	DET
absel-1608	156	102	new	new	ADJ
absel-1608	156	103	market	market	NOUN
absel-1608	156	104	demand	demand	NOUN
absel-1608	156	105	model	model	NOUN
absel-1608	156	106	for	for	ADP
absel-1608	156	107	business	business	NOUN
absel-1608	156	108	simulators	simulator	NOUN
absel-1608	156	109	interactive	interactive	VERB
absel-1608	156	110	optimization	optimization	NOUN
absel-1608	156	111	using	use	VERB
absel-1608	156	112	the	the	DET
absel-1608	156	113	method	method	NOUN
absel-1608	156	114	of	of	ADP
absel-1608	156	115	relative	relative	ADJ
absel-1608	156	116	improvement	improvement	NOUN
absel-1608	156	117	preferences	preference	NOUN
absel-1608	156	118	:	:	PUNCT
absel-1608	156	119	methodology	methodology	NOUN
absel-1608	156	120	and	and	CCONJ
absel-1608	156	121	empirical	empirical	ADJ
absel-1608	156	122	evaluation	evaluation	NOUN
absel-1608	156	123	the	the	DET
absel-1608	156	124	service	service	NOUN
absel-1608	156	125	trainer	trainer	NOUN
absel-1608	156	126	simulation	simulation	NOUN
absel-1608	156	127	benefits	benefit	NOUN
absel-1608	156	128	of	of	ADP
absel-1608	156	129	internet	internet	NOUN
absel-1608	156	130	computer	computer	NOUN
absel-1608	156	131	networks	network	NOUN
absel-1608	156	132	for	for	ADP
absel-1608	156	133	absel	absel	ADJ
absel-1608	156	134	members	member	NOUN
absel-1608	156	135	how	how	SCONJ
absel-1608	156	136	should	should	AUX
absel-1608	156	137	we	we	PRON
absel-1608	156	138	measure	measure	VERB
absel-1608	156	139	experiential	experiential	ADJ
absel-1608	156	140	learning	learning	NOUN
absel-1608	156	141	?	?	PUNCT
absel-1608	157	1	an	an	DET
absel-1608	157	2	assessment	assessment	NOUN
absel-1608	157	3	of	of	ADP
absel-1608	157	4	simulation	simulation	NOUN
absel-1608	157	5	usage	usage	NOUN
absel-1608	157	6	in	in	ADP
absel-1608	157	7	management	management	NOUN
absel-1608	157	8	accounting	accounting	NOUN
absel-1608	157	9	courses	course	NOUN
absel-1608	157	10	the	the	DET
absel-1608	157	11	influence	influence	NOUN
absel-1608	157	12	of	of	ADP
absel-1608	157	13	myers	myers	PROPN
absel-1608	157	14	-	-	PUNCT
absel-1608	157	15	briggs	briggs	PROPN
absel-1608	157	16	type	type	NOUN
absel-1608	157	17	and	and	CCONJ
absel-1608	157	18	group	group	NOUN
absel-1608	157	19	dynamics	dynamic	NOUN
absel-1608	157	20	on	on	ADP
absel-1608	157	21	simulation	simulation	NOUN
absel-1608	157	22	performance	performance	NOUN
absel-1608	157	23	effective	effective	ADJ
absel-1608	157	24	leadership	leadership	NOUN
absel-1608	157	25	behavior	behavior	NOUN
absel-1608	157	26	in	in	ADP
absel-1608	157	27	the	the	DET
absel-1608	157	28	desert	desert	NOUN
absel-1608	157	29	storm	storm	NOUN
absel-1608	157	30	arena	arena	NOUN
absel-1608	157	31	:	:	PUNCT
absel-1608	157	32	an	an	DET
absel-1608	157	33	application	application	NOUN
absel-1608	157	34	of	of	ADP
absel-1608	157	35	the	the	DET
absel-1608	157	36	vroom	vroom	NOUN
absel-1608	157	37	-	-	PUNCT
absel-1608	157	38	yetton	yetton	NOUN
absel-1608	157	39	-	-	PUNCT
absel-1608	157	40	jago	jago	PROPN
absel-1608	157	41	model	model	NOUN
absel-1608	157	42	installing	instal	VERB
absel-1608	157	43	and	and	CCONJ
absel-1608	157	44	consolidating	consolidate	VERB
absel-1608	157	45	work	work	NOUN
absel-1608	157	46	-	-	PUNCT
absel-1608	157	47	team	team	NOUN
absel-1608	157	48	values	value	NOUN
absel-1608	157	49	:	:	PUNCT
absel-1608	157	50	the	the	DET
absel-1608	157	51	effects	effect	NOUN
absel-1608	157	52	of	of	ADP
absel-1608	157	53	a	a	DET
absel-1608	157	54	multicultural	multicultural	ADJ
absel-1608	157	55	outdoors	outdoors	ADP
absel-1608	157	56	experiential	experiential	ADJ
absel-1608	157	57	program	program	NOUN
absel-1608	157	58	key	key	ADJ
absel-1608	157	59	determinants	determinant	NOUN
absel-1608	157	60	and	and	CCONJ
absel-1608	157	61	decision	decision	NOUN
absel-1608	157	62	performance	performance	NOUN
absel-1608	157	63	in	in	ADP
absel-1608	157	64	a	a	DET
absel-1608	157	65	business	business	NOUN
absel-1608	157	66	simulations	simulation	NOUN
absel-1608	157	67	and	and	CCONJ
absel-1608	157	68	experiential	experiential	ADJ
absel-1608	157	69	learning	learning	NOUN
absel-1608	157	70	environment	environment	NOUN
absel-1608	157	71	multi	multi	ADJ
absel-1608	157	72	-	-	ADJ
absel-1608	157	73	cultural	cultural	ADJ
absel-1608	157	74	experiential	experiential	ADJ
absel-1608	157	75	learning	learning	NOUN
absel-1608	157	76	:	:	PUNCT
absel-1608	157	77	a	a	DET
absel-1608	157	78	computer	computer	NOUN
absel-1608	157	79	simulation	simulation	NOUN
absel-1608	157	80	in	in	ADP
absel-1608	157	81	indonesia	indonesia	PROPN
absel-1608	157	82	attitudes	attitude	NOUN
absel-1608	157	83	toward	toward	ADP
absel-1608	157	84	and	and	CCONJ
absel-1608	157	85	emotions	emotion	NOUN
absel-1608	157	86	related	relate	VERB
absel-1608	157	87	to	to	ADP
absel-1608	157	88	women	woman	NOUN
absel-1608	157	89	as	as	ADP
absel-1608	157	90	managers	manager	NOUN
absel-1608	157	91	:	:	PUNCT
absel-1608	157	92	a	a	DET
absel-1608	157	93	replication	replication	NOUN
absel-1608	157	94	and	and	CCONJ
absel-1608	157	95	beyond	beyond	ADP
absel-1608	157	96	scenario	scenario	NOUN
absel-1608	157	97	approach	approach	NOUN
absel-1608	157	98	to	to	ADP
absel-1608	157	99	simulating	simulate	VERB
absel-1608	157	100	consumer	consumer	NOUN
absel-1608	157	101	expenditures	expenditure	NOUN
absel-1608	157	102	:	:	PUNCT
absel-1608	157	103	a	a	DET
absel-1608	157	104	cross	cross	ADJ
absel-1608	157	105	-	-	ADJ
absel-1608	157	106	cultural	cultural	ADJ
absel-1608	157	107	analysis	analysis	NOUN
absel-1608	157	108	insights	insight	NOUN
absel-1608	157	109	into	into	ADP
absel-1608	157	110	ethical	ethical	ADJ
absel-1608	157	111	decision	decision	NOUN
absel-1608	157	112	making	make	VERB
absel-1608	157	113	activities	activity	NOUN
absel-1608	157	114	and	and	CCONJ
absel-1608	157	115	organizational	organizational	ADJ
absel-1608	157	116	performance	performance	NOUN
absel-1608	157	117	:	:	PUNCT
absel-1608	157	118	a	a	DET
absel-1608	157	119	management	management	NOUN
absel-1608	157	120	simulation	simulation	NOUN
absel-1608	157	121	analysis	analysis	NOUN
absel-1608	157	122	of	of	ADP
absel-1608	157	123	college	college	NOUN
absel-1608	157	124	students	student	NOUN
absel-1608	157	125	and	and	CCONJ
absel-1608	157	126	managers	manager	NOUN
absel-1608	157	127	evaluating	evaluate	VERB
absel-1608	157	128	a	a	DET
absel-1608	157	129	business	business	NOUN
absel-1608	157	130	simulation	simulation	NOUN
absel-1608	157	131	program	program	NOUN
absel-1608	157	132	for	for	ADP
absel-1608	157	133	joint	joint	ADJ
absel-1608	157	134	venture	venture	NOUN
absel-1608	157	135	negotiation	negotiation	NOUN
absel-1608	157	136	and	and	CCONJ
absel-1608	157	137	management	management	NOUN
absel-1608	157	138	teaching	teaching	NOUN
absel-1608	157	139	business	business	NOUN
absel-1608	157	140	interviewing	interview	VERB
absel-1608	157	141	strategies	strategy	NOUN
absel-1608	157	142	with	with	ADP
absel-1608	157	143	an	an	DET
absel-1608	157	144	experiential	experiential	ADJ
absel-1608	157	145	approach	approach	NOUN
absel-1608	157	146	cooperative	cooperative	ADJ
absel-1608	157	147	learning	learning	NOUN
absel-1608	157	148	across	across	ADP
absel-1608	157	149	the	the	DET
absel-1608	157	150	business	business	NOUN
absel-1608	157	151	curriculum	curriculum	NOUN
absel-1608	157	152	modeling	model	VERB
absel-1608	157	153	total	total	ADJ
absel-1608	157	154	quality	quality	NOUN
absel-1608	157	155	elements	element	NOUN
absel-1608	157	156	into	into	ADP
absel-1608	157	157	a	a	DET
absel-1608	157	158	strategy	strategy	NOUN
absel-1608	157	159	-	-	PUNCT
absel-1608	157	160	oriented	orient	VERB
absel-1608	157	161	simulation	simulation	NOUN
absel-1608	157	162	teaching	teach	VERB
absel-1608	157	163	business	business	NOUN
absel-1608	157	164	decision	decision	NOUN
absel-1608	157	165	making	make	VERB
absel-1608	157	166	using	use	VERB
absel-1608	157	167	a	a	DET
absel-1608	157	168	simulator	simulator	NOUN
absel-1608	157	169	extending	extend	VERB
absel-1608	157	170	the	the	DET
absel-1608	157	171	educational	educational	ADJ
absel-1608	157	172	utility	utility	NOUN
absel-1608	157	173	of	of	ADP
absel-1608	157	174	a	a	DET
absel-1608	157	175	simulated	simulate	VERB
absel-1608	157	176	competition	competition	NOUN
absel-1608	157	177	within	within	ADP
absel-1608	157	178	the	the	DET
absel-1608	157	179	confines	confine	NOUN
absel-1608	157	180	of	of	ADP
absel-1608	157	181	an	an	DET
absel-1608	157	182	established	establish	VERB
absel-1608	157	183	undergraduate	undergraduate	NOUN
absel-1608	157	184	marketing	marketing	NOUN
absel-1608	157	185	curriculum	curriculum	NOUN
absel-1608	157	186	expert	expert	NOUN
absel-1608	157	187	systems	system	NOUN
absel-1608	157	188	versus	versus	ADP
absel-1608	157	189	traditional	traditional	ADJ
absel-1608	157	190	methods	method	NOUN
absel-1608	157	191	for	for	ADP
absel-1608	157	192	teaching	teach	VERB
absel-1608	157	193	accounting	accounting	NOUN
absel-1608	157	194	issues	issue	NOUN
absel-1608	157	195	confidence	confidence	NOUN
absel-1608	157	196	extremes	extreme	NOUN
absel-1608	157	197	diminish	diminish	VERB
absel-1608	157	198	quality	quality	NOUN
absel-1608	157	199	performance	performance	NOUN
absel-1608	157	200	in	in	ADP
absel-1608	157	201	a	a	DET
absel-1608	157	202	total	total	ADJ
absel-1608	157	203	enterprise	enterprise	NOUN
absel-1608	157	204	simulation	simulation	NOUN
absel-1608	157	205	can	can	AUX
absel-1608	157	206	ethics	ethic	NOUN
absel-1608	157	207	be	be	AUX
absel-1608	157	208	taught	teach	VERB
absel-1608	157	209	?	?	PUNCT
absel-1608	158	1	a	a	DET
absel-1608	158	2	simulation	simulation	NOUN
absel-1608	158	3	tests	test	VERB
absel-1608	158	4	a	a	DET
absel-1608	158	5	traditional	traditional	ADJ
absel-1608	158	6	ethics	ethic	NOUN
absel-1608	158	7	pedagogy	pedagogy	NOUN
absel-1608	158	8	through	through	ADP
absel-1608	158	9	the	the	DET
absel-1608	158	10	looking	look	VERB
absel-1608	158	11	glass	glass	NOUN
absel-1608	158	12	,	,	PUNCT
absel-1608	158	13	inc	inc	PROPN
absel-1608	158	14	.	.	PROPN
absel-1608	158	15	:	:	PUNCT
absel-1608	159	1	organizational	organizational	ADJ
absel-1608	159	2	climate	climate	NOUN
absel-1608	159	3	research	research	NOUN
absel-1608	159	4	as	as	ADP
absel-1608	159	5	experiential	experiential	ADJ
absel-1608	159	6	pedagogy	pedagogy	NOUN
absel-1608	159	7	the	the	DET
absel-1608	159	8	use	use	NOUN
absel-1608	159	9	of	of	ADP
absel-1608	159	10	cluster	cluster	NOUN
absel-1608	159	11	analysis	analysis	NOUN
absel-1608	159	12	for	for	ADP
absel-1608	159	13	business	business	NOUN
absel-1608	159	14	game	game	NOUN
absel-1608	159	15	performance	performance	NOUN
absel-1608	159	16	analysis	analysis	NOUN
absel-1608	159	17	power	power	NOUN
absel-1608	159	18	and	and	CCONJ
absel-1608	159	19	ethnicity	ethnicity	NOUN
absel-1608	159	20	:	:	PUNCT
absel-1608	159	21	an	an	DET
absel-1608	159	22	experiential	experiential	ADJ
absel-1608	159	23	learning	learning	NOUN
absel-1608	159	24	exercise	exercise	NOUN
absel-1608	159	25	(	(	PUNCT
absel-1608	159	26	how	how	SCONJ
absel-1608	159	27	to	to	PART
absel-1608	159	28	sensitize	sensitize	VERB
absel-1608	159	29	students	student	NOUN
absel-1608	159	30	to	to	ADP
absel-1608	159	31	diversity	diversity	NOUN
absel-1608	159	32	)	)	PUNCT
absel-1608	159	33	directed	direct	VERB
absel-1608	159	34	development	development	NOUN
absel-1608	159	35	of	of	ADP
absel-1608	159	36	critical	critical	ADJ
absel-1608	159	37	and	and	CCONJ
absel-1608	159	38	creative	creative	ADJ
absel-1608	159	39	thinking	thinking	NOUN
absel-1608	159	40	skills	skill	NOUN
absel-1608	159	41	for	for	ADP
absel-1608	159	42	case	case	NOUN
absel-1608	159	43	analysis	analysis	NOUN
absel-1608	159	44	implementing	implement	VERB
absel-1608	159	45	total	total	ADJ
absel-1608	159	46	quality	quality	NOUN
absel-1608	159	47	management	management	NOUN
absel-1608	159	48	in	in	ADP
absel-1608	159	49	a	a	DET
absel-1608	159	50	computerized	computerized	ADJ
absel-1608	159	51	business	business	NOUN
absel-1608	159	52	simulation	simulation	NOUN
absel-1608	159	53	product	product	NOUN
absel-1608	159	54	quality	quality	NOUN
absel-1608	159	55	in	in	ADP
absel-1608	159	56	business	business	NOUN
absel-1608	159	57	simulations	simulation	NOUN
absel-1608	159	58	use	use	NOUN
absel-1608	159	59	of	of	ADP
absel-1608	159	60	simulation	simulation	NOUN
absel-1608	159	61	for	for	ADP
absel-1608	159	62	ethics	ethic	NOUN
absel-1608	159	63	education	education	NOUN
absel-1608	159	64	in	in	ADP
absel-1608	159	65	management	management	NOUN
absel-1608	159	66	satisfying	satisfy	VERB
absel-1608	159	67	the	the	DET
absel-1608	159	68	university	university	NOUN
absel-1608	159	69	's	's	PART
absel-1608	159	70	customers	customer	NOUN
absel-1608	159	71	through	through	ADP
absel-1608	159	72	total	total	ADJ
absel-1608	159	73	quality	quality	NOUN
absel-1608	159	74	management	management	NOUN
absel-1608	159	75	instruction	instruction	NOUN
absel-1608	159	76	:	:	PUNCT
absel-1608	159	77	a	a	DET
absel-1608	159	78	case	case	NOUN
absel-1608	159	79	study	study	NOUN
absel-1608	159	80	personality	personality	NOUN
absel-1608	159	81	characteristics	characteristic	NOUN
absel-1608	159	82	and	and	CCONJ
absel-1608	159	83	group	group	NOUN
absel-1608	159	84	performance	performance	NOUN
absel-1608	159	85	in	in	ADP
absel-1608	159	86	total	total	ADJ
absel-1608	159	87	enterprise	enterprise	NOUN
absel-1608	159	88	simulations	simulation	NOUN
absel-1608	159	89	concepts	concept	NOUN
absel-1608	159	90	of	of	ADP
absel-1608	159	91	interval	interval	NOUN
absel-1608	159	92	estimation	estimation	NOUN
absel-1608	159	93	and	and	CCONJ
absel-1608	159	94	quality	quality	NOUN
absel-1608	159	95	control	control	NOUN
absel-1608	159	96	charts	chart	NOUN
absel-1608	159	97	via	via	ADP
absel-1608	159	98	computer	computer	NOUN
absel-1608	159	99	simulated	simulate	VERB
absel-1608	159	100	sampling	sample	VERB
absel-1608	159	101	an	an	DET
absel-1608	159	102	examination	examination	NOUN
absel-1608	159	103	of	of	ADP
absel-1608	159	104	the	the	DET
absel-1608	159	105	effect	effect	NOUN
absel-1608	159	106	of	of	ADP
absel-1608	159	107	team	team	NOUN
absel-1608	159	108	cohesion	cohesion	NOUN
absel-1608	159	109	,	,	PUNCT
absel-1608	159	110	player	player	NOUN
absel-1608	159	111	attitude	attitude	NOUN
absel-1608	159	112	,	,	PUNCT
absel-1608	159	113	and	and	CCONJ
absel-1608	159	114	performance	performance	NOUN
absel-1608	159	115	expectations	expectation	NOUN
absel-1608	159	116	on	on	ADP
absel-1608	159	117	simulation	simulation	NOUN
absel-1608	159	118	performance	performance	NOUN
absel-1608	159	119	results	result	VERB
absel-1608	159	120	the	the	DET
absel-1608	159	121	effectiveness	effectiveness	NOUN
absel-1608	159	122	of	of	ADP
absel-1608	159	123	inventory	inventory	NOUN
absel-1608	159	124	management	management	NOUN
absel-1608	159	125	and	and	CCONJ
absel-1608	159	126	production	production	NOUN
absel-1608	159	127	scheduling	scheduling	NOUN
absel-1608	159	128	training	training	NOUN
absel-1608	159	129	in	in	ADP
absel-1608	159	130	a	a	DET
absel-1608	159	131	total	total	ADJ
absel-1608	159	132	quality	quality	NOUN
absel-1608	159	133	management	management	NOUN
absel-1608	159	134	environment	environment	NOUN
absel-1608	159	135	peer	peer	NOUN
absel-1608	159	136	group	group	NOUN
absel-1608	159	137	indicators	indicator	NOUN
absel-1608	159	138	of	of	ADP
absel-1608	159	139	the	the	DET
absel-1608	159	140	external	external	ADJ
absel-1608	159	141	validity	validity	NOUN
absel-1608	159	142	of	of	ADP
absel-1608	159	143	business	business	NOUN
absel-1608	159	144	games	game	NOUN
absel-1608	159	145	:	:	PUNCT
absel-1608	159	146	a	a	DET
absel-1608	159	147	five	five	NUM
absel-1608	159	148	-	-	PUNCT
absel-1608	159	149	year	year	NOUN
absel-1608	159	150	longitudinal	longitudinal	ADJ
absel-1608	159	151	study	study	NOUN
absel-1608	159	152	political	political	ADJ
absel-1608	159	153	strategies	strategy	NOUN
absel-1608	159	154	and	and	CCONJ
absel-1608	159	155	personal	personal	ADJ
absel-1608	159	156	actions	action	NOUN
absel-1608	159	157	does	do	AUX
absel-1608	159	158	practice	practice	NOUN
absel-1608	159	159	make	make	VERB
absel-1608	159	160	perfect	perfect	ADJ
absel-1608	159	161	?	?	PUNCT
absel-1608	160	1	observations	observation	NOUN
absel-1608	160	2	on	on	ADP
absel-1608	160	3	simulation	simulation	NOUN
absel-1608	160	4	trial	trial	NOUN
absel-1608	160	5	the	the	DET
absel-1608	160	6	use	use	NOUN
absel-1608	160	7	of	of	ADP
absel-1608	160	8	a	a	DET
absel-1608	160	9	non	non	ADJ
absel-1608	160	10	-	-	ADJ
absel-1608	160	11	business	business	ADJ
absel-1608	160	12	computer	computer	NOUN
absel-1608	160	13	simulation	simulation	NOUN
absel-1608	160	14	to	to	PART
absel-1608	160	15	teach	teach	VERB
absel-1608	160	16	marketing	marketing	NOUN
absel-1608	160	17	management	management	NOUN
absel-1608	160	18	bankpro	bankpro	PROPN
absel-1608	160	19	commercial	commercial	PROPN
absel-1608	160	20	bank	bank	PROPN
absel-1608	160	21	simulation	simulation	NOUN
absel-1608	160	22	the	the	DET
absel-1608	160	23	production	production	NOUN
absel-1608	160	24	game	game	NOUN
absel-1608	160	25	pursuing	pursue	VERB
absel-1608	160	26	excellence	excellence	NOUN
absel-1608	160	27	:	:	PUNCT
absel-1608	160	28	work	work	NOUN
absel-1608	160	29	strengths	strength	NOUN
absel-1608	160	30	,	,	PUNCT
absel-1608	160	31	assets	asset	NOUN
absel-1608	160	32	and	and	CCONJ
absel-1608	160	33	relevant	relevant	ADJ
absel-1608	160	34	values	value	NOUN
absel-1608	160	35	(	(	PUNCT
absel-1608	160	36	an	an	DET
absel-1608	160	37	exercise	exercise	NOUN
absel-1608	160	38	)	)	PUNCT
absel-1608	160	39	test	test	NOUN
absel-1608	160	40	of	of	ADP
absel-1608	160	41	a	a	DET
absel-1608	160	42	short	short	ADJ
absel-1608	160	43	outward	outward	ADV
absel-1608	160	44	bound	bind	VERB
absel-1608	160	45	experience	experience	NOUN
absel-1608	160	46	for	for	ADP
absel-1608	160	47	college	college	NOUN
absel-1608	160	48	students	student	NOUN
absel-1608	160	49	what	what	PRON
absel-1608	160	50	is	be	AUX
absel-1608	160	51	it	it	PRON
absel-1608	160	52	that	that	PRON
absel-1608	160	53	we	we	PRON
absel-1608	160	54	want	want	VERB
absel-1608	160	55	student	student	NOUN
absel-1608	160	56	to	to	PART
absel-1608	160	57	learn	learn	VERB
absel-1608	160	58	?	?	PUNCT
absel-1608	161	1	using	use	VERB
absel-1608	161	2	two	two	NUM
absel-1608	161	3	tqm	tqm	ADJ
absel-1608	161	4	philosophies	philosophy	NOUN
absel-1608	161	5	when	when	SCONJ
absel-1608	161	6	playing	play	VERB
absel-1608	161	7	blackjack	blackjack	NOUN
absel-1608	161	8	the	the	DET
absel-1608	161	9	lagged	lag	VERB
absel-1608	161	10	effects	effect	NOUN
absel-1608	161	11	of	of	ADP
absel-1608	161	12	decision	decision	NOUN
absel-1608	161	13	variables	variable	NOUN
absel-1608	161	14	on	on	ADP
absel-1608	161	15	financial	financial	ADJ
absel-1608	161	16	performance	performance	NOUN
absel-1608	161	17	measures	measure	NOUN
absel-1608	161	18	used	use	VERB
absel-1608	161	19	in	in	ADP
absel-1608	161	20	two	two	NUM
absel-1608	161	21	business	business	NOUN
absel-1608	161	22	simulations	simulation	NOUN
absel-1608	161	23	the	the	DET
absel-1608	161	24	development	development	NOUN
absel-1608	161	25	of	of	ADP
absel-1608	161	26	an	an	DET
absel-1608	161	27	experiential	experiential	ADJ
absel-1608	161	28	exercise	exercise	NOUN
absel-1608	161	29	for	for	ADP
absel-1608	161	30	career	career	NOUN
absel-1608	161	31	planning	planning	NOUN
absel-1608	161	32	and	and	CCONJ
absel-1608	161	33	effective	effective	ADJ
absel-1608	161	34	job	job	NOUN
absel-1608	161	35	search	search	NOUN
absel-1608	161	36	performance	performance	NOUN
absel-1608	161	37	measuring	measure	VERB
absel-1608	161	38	quality	quality	NOUN
absel-1608	161	39	in	in	ADP
absel-1608	161	40	management	management	NOUN
absel-1608	161	41	of	of	ADP
absel-1608	161	42	business	business	NOUN
absel-1608	161	43	pedagogy	pedagogy	NOUN
absel-1608	161	44	exploring	explore	VERB
absel-1608	161	45	quality	quality	NOUN
absel-1608	161	46	and	and	CCONJ
absel-1608	161	47	productivity	productivity	NOUN
absel-1608	161	48	improvement	improvement	NOUN
absel-1608	161	49	:	:	PUNCT
absel-1608	161	50	using	use	VERB
absel-1608	161	51	and	and	CCONJ
absel-1608	161	52	experiential	experiential	ADJ
absel-1608	161	53	process	process	NOUN
absel-1608	161	54	toward	toward	ADP
absel-1608	161	55	a	a	DET
absel-1608	161	56	generalized	generalized	ADJ
absel-1608	161	57	architecture	architecture	NOUN
absel-1608	161	58	for	for	ADP
absel-1608	161	59	intelligent	intelligent	ADJ
absel-1608	161	60	reactive	reactive	ADJ
absel-1608	161	61	management	management	NOUN
absel-1608	161	62	systems	system	NOUN
absel-1608	161	63	the	the	DET
absel-1608	161	64	quality	quality	NOUN
absel-1608	161	65	game	game	NOUN
absel-1608	161	66	tqx	tqx	NOUN
absel-1608	161	67	:	:	PUNCT
absel-1608	161	68	using	use	VERB
absel-1608	161	69	expert	expert	NOUN
absel-1608	161	70	systems	system	NOUN
absel-1608	161	71	to	to	PART
absel-1608	161	72	improve	improve	VERB
absel-1608	161	73	training	training	NOUN
absel-1608	161	74	in	in	ADP
absel-1608	161	75	total	total	ADJ
absel-1608	161	76	quality	quality	NOUN
absel-1608	161	77	management	management	NOUN
absel-1608	161	78	a	a	DET
absel-1608	161	79	simulation	simulation	NOUN
absel-1608	161	80	of	of	ADP
absel-1608	161	81	the	the	DET
absel-1608	161	82	effect	effect	NOUN
absel-1608	161	83	of	of	ADP
absel-1608	161	84	the	the	DET
absel-1608	161	85	medicaid	medicaid	PROPN
absel-1608	161	86	payment	payment	NOUN
absel-1608	161	87	lag	lag	NOUN
absel-1608	161	88	on	on	ADP
absel-1608	161	89	the	the	DET
absel-1608	161	90	financial	financial	ADJ
absel-1608	161	91	position	position	NOUN
absel-1608	161	92	of	of	ADP
absel-1608	161	93	community	community	NOUN
absel-1608	161	94	pharmacies	pharmacy	NOUN
absel-1608	161	95	the	the	DET
absel-1608	161	96	use	use	NOUN
absel-1608	161	97	of	of	ADP
absel-1608	161	98	a	a	DET
absel-1608	161	99	board	board	NOUN
absel-1608	161	100	of	of	ADP
absel-1608	161	101	directors	director	NOUN
absel-1608	161	102	to	to	PART
absel-1608	161	103	evaluate	evaluate	VERB
absel-1608	161	104	and	and	CCONJ
absel-1608	161	105	validate	validate	VERB
absel-1608	161	106	decisions	decision	NOUN
absel-1608	161	107	in	in	ADP
absel-1608	161	108	a	a	DET
absel-1608	161	109	competitive	competitive	ADJ
absel-1608	161	110	graduate	graduate	NOUN
absel-1608	161	111	management	management	NOUN
absel-1608	161	112	simulation	simulation	NOUN
absel-1608	161	113	course	course	NOUN
absel-1608	161	114	the	the	DET
absel-1608	161	115	impact	impact	NOUN
absel-1608	161	116	of	of	ADP
absel-1608	161	117	academic	academic	ADJ
absel-1608	161	118	dishonesty	dishonesty	NOUN
absel-1608	161	119	on	on	ADP
absel-1608	161	120	business	business	NOUN
absel-1608	161	121	simulations	simulation	NOUN
absel-1608	161	122	and	and	CCONJ
absel-1608	161	123	experiential	experiential	ADJ
absel-1608	161	124	learning	learning	NOUN
absel-1608	161	125	activities	activity	NOUN
absel-1608	161	126	picture	picture	NOUN
absel-1608	161	127	project	project	NOUN
absel-1608	161	128	:	:	PUNCT
absel-1608	161	129	an	an	DET
absel-1608	161	130	experience	experience	NOUN
absel-1608	161	131	of	of	ADP
absel-1608	161	132	icebreaking	icebreaking	NOUN
absel-1608	161	133	and/or	and/or	CCONJ
absel-1608	161	134	decision	decision	NOUN
absel-1608	161	135	-	-	PUNCT
absel-1608	161	136	making	make	VERB
absel-1608	161	137	an	an	DET
absel-1608	161	138	effective	effective	ADJ
absel-1608	161	139	role	role	NOUN
absel-1608	161	140	-	-	PUNCT
absel-1608	161	141	playing	play	VERB
absel-1608	161	142	exercise	exercise	NOUN
absel-1608	161	143	for	for	ADP
absel-1608	161	144	teaching	teach	VERB
absel-1608	161	145	requisite	requisite	ADJ
absel-1608	161	146	tqm	tqm	ADJ
absel-1608	161	147	supervisory	supervisory	ADJ
absel-1608	161	148	attitudes	attitude	NOUN
absel-1608	161	149	/	/	SYM
absel-1608	161	150	behavior	behavior	NOUN
absel-1608	161	151	computerized	computerized	ADJ
absel-1608	161	152	management	management	NOUN
absel-1608	161	153	simulations	simulation	NOUN
absel-1608	161	154	and	and	CCONJ
absel-1608	161	155	some	some	DET
absel-1608	161	156	correlates	correlate	NOUN
absel-1608	161	157	of	of	ADP
absel-1608	161	158	students	student	NOUN
absel-1608	161	159	'	'	PART
absel-1608	161	160	satisfaction	satisfaction	NOUN
absel-1608	161	161	the	the	DET
absel-1608	161	162	timing	timing	NOUN
absel-1608	161	163	and	and	CCONJ
absel-1608	161	164	stability	stability	NOUN
absel-1608	161	165	of	of	ADP
absel-1608	161	166	reactions	reaction	NOUN
absel-1608	161	167	to	to	ADP
absel-1608	161	168	market	market	NOUN
absel-1608	161	169	structure	structure	NOUN
absel-1608	161	170	in	in	ADP
absel-1608	161	171	a	a	DET
absel-1608	161	172	single	single	ADJ
absel-1608	161	173	player	player	NOUN
absel-1608	161	174	simulation	simulation	NOUN
absel-1608	161	175	environment	environment	NOUN
absel-1608	161	176	a	a	DET
absel-1608	161	177	graphics	graphic	NOUN
absel-1608	161	178	application	application	NOUN
absel-1608	161	179	extension	extension	NOUN
absel-1608	161	180	for	for	ADP
absel-1608	161	181	a	a	DET
absel-1608	161	182	simulated	simulate	VERB
absel-1608	161	183	decision	decision	NOUN
absel-1608	161	184	support	support	NOUN
absel-1608	161	185	system	system	NOUN
absel-1608	161	186	environment	environment	NOUN
absel-1608	161	187	aspects	aspect	NOUN
absel-1608	161	188	of	of	ADP
absel-1608	161	189	a	a	DET
absel-1608	161	190	group	group	NOUN
absel-1608	161	191	project	project	NOUN
absel-1608	161	192	utilizing	utilize	VERB
absel-1608	161	193	actual	actual	ADJ
absel-1608	161	194	business	business	NOUN
absel-1608	161	195	data	datum	NOUN
absel-1608	161	196	and	and	CCONJ
absel-1608	161	197	a	a	DET
absel-1608	161	198	computerized	computerized	ADJ
absel-1608	161	199	accounting	accounting	NOUN
absel-1608	161	200	system	system	NOUN
absel-1608	161	201	the	the	DET
absel-1608	161	202	role	role	NOUN
absel-1608	161	203	of	of	ADP
absel-1608	161	204	universities	university	NOUN
absel-1608	161	205	'	'	PART
absel-1608	161	206	extended	extended	ADJ
absel-1608	161	207	learning	learn	VERB
absel-1608	161	208	department	department	NOUN
absel-1608	161	209	in	in	ADP
absel-1608	161	210	assisting	assist	VERB
absel-1608	161	211	organizations	organization	NOUN
absel-1608	161	212	implement	implement	VERB
absel-1608	161	213	total	total	ADJ
absel-1608	161	214	quality	quality	NOUN
absel-1608	161	215	management	management	NOUN
absel-1608	161	216	a	a	DET
absel-1608	161	217	three	three	NUM
absel-1608	161	218	-	-	PUNCT
absel-1608	161	219	dimensional	dimensional	ADJ
absel-1608	161	220	learning	learning	NOUN
absel-1608	161	221	experience	experience	NOUN
absel-1608	161	222	to	to	PART
absel-1608	161	223	develop	develop	VERB
absel-1608	161	224	total	total	ADJ
absel-1608	161	225	quality	quality	NOUN
absel-1608	161	226	management	management	NOUN
absel-1608	161	227	skills	skill	NOUN
absel-1608	161	228	estimating	estimate	VERB
absel-1608	161	229	quality	quality	NOUN
absel-1608	161	230	costs	cost	NOUN
absel-1608	161	231	by	by	ADP
absel-1608	161	232	computer	computer	NOUN
absel-1608	161	233	simulation	simulation	NOUN
absel-1608	161	234	applications	application	NOUN
absel-1608	161	235	and	and	CCONJ
absel-1608	161	236	examples	example	NOUN
absel-1608	161	237	of	of	ADP
absel-1608	161	238	quality	quality	NOUN
absel-1608	161	239	control	control	NOUN
absel-1608	161	240	software	software	NOUN
absel-1608	161	241	assessing	assess	VERB
absel-1608	161	242	business	business	NOUN
absel-1608	161	243	pedagogy	pedagogy	NOUN
absel-1608	161	244	a	a	DET
absel-1608	161	245	demonstration	demonstration	NOUN
absel-1608	161	246	of	of	ADP
absel-1608	161	247	an	an	DET
absel-1608	161	248	experiential	experiential	ADJ
absel-1608	161	249	process	process	NOUN
absel-1608	161	250	for	for	ADP
absel-1608	161	251	exploring	explore	VERB
absel-1608	161	252	quality	quality	NOUN
absel-1608	161	253	and	and	CCONJ
absel-1608	161	254	productivity	productivity	NOUN
absel-1608	161	255	improvement	improvement	NOUN
absel-1608	161	256	processes	process	VERB
absel-1608	161	257	an	an	DET
absel-1608	161	258	action	action	NOUN
absel-1608	161	259	-	-	PUNCT
absel-1608	161	260	ethics	ethic	NOUN
absel-1608	161	261	dilemma	dilemma	NOUN
absel-1608	161	262	:	:	PUNCT
absel-1608	161	263	a	a	DET
absel-1608	161	264	demonstration	demonstration	NOUN
absel-1608	161	265	org	org	X
absel-1608	161	266	sim	sim	PROPN
absel-1608	161	267	jr	jr	PROPN
absel-1608	161	268	.	.	PUNCT
absel-1608	161	269	:	:	PUNCT
absel-1608	162	1	a	a	DET
absel-1608	162	2	2	2	NUM
absel-1608	162	3	-	-	SYM
absel-1608	162	4	3	3	NUM
absel-1608	162	5	hour	hour	NOUN
absel-1608	162	6	version	version	NOUN
absel-1608	162	7	of	of	ADP
absel-1608	162	8	the	the	DET
absel-1608	162	9	2	2	NUM
absel-1608	162	10	-	-	PUNCT
absel-1608	162	11	day	day	NOUN
absel-1608	162	12	blanchard	blanchard	NOUN
absel-1608	162	13	/	/	SYM
absel-1608	162	14	murrell	murrell	PROPN
absel-1608	162	15	organization	organization	NOUN
absel-1608	162	16	simulation	simulation	NOUN
absel-1608	162	17	building	building	NOUN
absel-1608	162	18	buildings	building	NOUN
absel-1608	162	19	:	:	PUNCT
absel-1608	162	20	an	an	DET
absel-1608	162	21	experiential	experiential	ADJ
absel-1608	162	22	exercise	exercise	NOUN
absel-1608	162	23	in	in	ADP
absel-1608	162	24	organizational	organizational	ADJ
absel-1608	162	25	structure	structure	NOUN
absel-1608	162	26	,	,	PUNCT
absel-1608	162	27	communication	communication	NOUN
absel-1608	162	28	,	,	PUNCT
absel-1608	162	29	leadership	leadership	NOUN
absel-1608	162	30	and	and	CCONJ
absel-1608	162	31	group	group	NOUN
absel-1608	162	32	dynamics	dynamic	NOUN
absel-1608	162	33	expert	expert	NOUN
absel-1608	162	34	systems	system	NOUN
absel-1608	162	35	for	for	ADP
absel-1608	162	36	organization	organization	NOUN
absel-1608	162	37	design	design	NOUN
absel-1608	162	38	:	:	PUNCT
absel-1608	162	39	a	a	DET
absel-1608	162	40	demonstration	demonstration	NOUN
absel-1608	162	41	a	a	DET
absel-1608	162	42	demonstration	demonstration	NOUN
absel-1608	162	43	of	of	ADP
absel-1608	162	44	product	product	NOUN
absel-1608	162	45	quality	quality	NOUN
absel-1608	162	46	in	in	ADP
absel-1608	162	47	a	a	DET
absel-1608	162	48	business	business	NOUN
absel-1608	162	49	simulation	simulation	NOUN
absel-1608	162	50	:	:	PUNCT
absel-1608	162	51	version	version	NOUN
absel-1608	162	52	2	2	NUM
absel-1608	162	53	of	of	ADP
absel-1608	162	54	ceo	ceo	NOUN
absel-1608	162	55	two	two	NUM
absel-1608	162	56	revolutions	revolution	NOUN
absel-1608	162	57	,	,	PUNCT
absel-1608	162	58	total	total	ADJ
absel-1608	162	59	quality	quality	NOUN
absel-1608	162	60	leadership	leadership	NOUN
absel-1608	162	61	,	,	PUNCT
absel-1608	162	62	and	and	CCONJ
absel-1608	162	63	the	the	DET
absel-1608	162	64	baldy	baldy	NOUN
absel-1608	162	65	:	:	PUNCT
absel-1608	162	66	the	the	DET
absel-1608	162	67	story	story	NOUN
absel-1608	162	68	of	of	ADP
absel-1608	162	69	milliken	milliken	PROPN
absel-1608	162	70	total	total	ADJ
absel-1608	162	71	quality	quality	NOUN
absel-1608	162	72	after	after	ADP
absel-1608	162	73	the	the	DET
absel-1608	162	74	award	award	NOUN
absel-1608	162	75	the	the	DET
absel-1608	162	76	xerox	xerox	PROPN
absel-1608	162	77	story	story	NOUN
absel-1608	162	78	building	build	VERB
absel-1608	162	79	a	a	DET
absel-1608	162	80	competitive	competitive	ADJ
absel-1608	162	81	advantage	advantage	NOUN
absel-1608	162	82	through	through	ADP
absel-1608	162	83	customer	customer	NOUN
absel-1608	162	84	satisfaction	satisfaction	NOUN
absel-1608	162	85	and	and	CCONJ
absel-1608	162	86	reengineering	reengineere	VERB
absel-1608	162	87	human	human	ADJ
absel-1608	162	88	resource	resource	NOUN
absel-1608	162	89	planning	planning	NOUN
absel-1608	162	90	:	:	PUNCT
absel-1608	162	91	managing	manage	VERB
absel-1608	162	92	the	the	DET
absel-1608	162	93	only	only	ADJ
absel-1608	162	94	renewable	renewable	ADJ
absel-1608	162	95	resource	resource	NOUN
absel-1608	162	96	for	for	ADP
absel-1608	162	97	a	a	DET
absel-1608	162	98	competitive	competitive	ADJ
absel-1608	162	99	advantage	advantage	NOUN
absel-1608	162	100	using	use	VERB
absel-1608	162	101	simulations	simulation	NOUN
absel-1608	162	102	to	to	PART
absel-1608	162	103	teach	teach	VERB
absel-1608	162	104	international	international	ADJ
absel-1608	162	105	issues	issue	NOUN
absel-1608	162	106	:	:	PUNCT
absel-1608	162	107	an	an	DET
absel-1608	162	108	analysis	analysis	NOUN
absel-1608	162	109	of	of	ADP
absel-1608	162	110	the	the	DET
absel-1608	162	111	multinational	multinational	ADJ
absel-1608	162	112	management	management	NOUN
absel-1608	162	113	game	game	NOUN
absel-1608	162	114	's	's	PART
absel-1608	162	115	learning	learn	VERB
absel-1608	162	116	environment	environment	NOUN
absel-1608	162	117	quality	quality	NOUN
absel-1608	162	118	function	function	NOUN
absel-1608	162	119	deployment	deployment	NOUN
absel-1608	162	120	:	:	PUNCT
absel-1608	162	121	a	a	DET
absel-1608	162	122	tutorial	tutorial	NOUN
absel-1608	162	123	care	care	NOUN
absel-1608	162	124	and	and	CCONJ
absel-1608	162	125	nurturing	nurture	VERB
absel-1608	162	126	of	of	ADP
absel-1608	162	127	teams	team	NOUN
absel-1608	162	128	making	make	VERB
absel-1608	162	129	a	a	DET
absel-1608	162	130	good	good	ADJ
absel-1608	162	131	thing	thing	NOUN
absel-1608	162	132	better	well	ADV
absel-1608	162	133	:	:	PUNCT
absel-1608	162	134	adding	add	VERB
absel-1608	162	135	tqm	tqm	ADJ
absel-1608	162	136	to	to	ADP
absel-1608	162	137	participative	participative	ADJ
absel-1608	162	138	management	management	NOUN
absel-1608	162	139	empowering	empower	VERB
absel-1608	162	140	organizations	organization	NOUN
absel-1608	162	141	to	to	PART
absel-1608	162	142	redesign	redesign	VERB
absel-1608	162	143	and	and	CCONJ
absel-1608	162	144	transform	transform	VERB
absel-1608	162	145	themselves	themselves	PRON
absel-1608	162	146	eastman	eastman	NOUN
absel-1608	162	147	chemical	chemical	NOUN
absel-1608	162	148	using	use	VERB
absel-1608	162	149	simulations	simulation	NOUN
absel-1608	162	150	in	in	ADP
absel-1608	162	151	field	field	NOUN
absel-1608	162	152	management	management	NOUN
absel-1608	162	153	development	development	NOUN
absel-1608	162	154	of	of	ADP
absel-1608	162	155	an	an	DET
absel-1608	162	156	international	international	ADJ
absel-1608	162	157	life	life	NOUN
absel-1608	162	158	insurance	insurance	NOUN
absel-1608	162	159	company	company	NOUN
absel-1608	162	160	reinforcing	reinforce	VERB
absel-1608	162	161	the	the	DET
absel-1608	162	162	tq	tq	NOUN
absel-1608	162	163	environment	environment	NOUN
absel-1608	162	164	via	via	ADP
absel-1608	162	165	simulation	simulation	NOUN
absel-1608	162	166	transforming	transform	VERB
absel-1608	162	167	a	a	DET
absel-1608	162	168	business	business	NOUN
absel-1608	162	169	college	college	NOUN
absel-1608	162	170	into	into	ADP
absel-1608	162	171	a	a	DET
absel-1608	162	172	total	total	ADJ
absel-1608	162	173	quality	quality	NOUN
absel-1608	162	174	college	college	NOUN