id	sid	tid	token	lemma	pos
absel-2642	1	1	the	the	DET
absel-2642	1	2	use	use	NOUN
absel-2642	1	3	of	of	ADP
absel-2642	1	4	program	program	NOUN
absel-2642	1	5	bayaud	bayaud	NOUN
absel-2642	1	6	in	in	ADP
absel-2642	1	7	the	the	DET
absel-2642	1	8	teaching	teaching	NOUN
absel-2642	1	9	of	of	ADP
absel-2642	1	10	audit	audit	NOUN
absel-2642	1	11	sampling	sample	VERB
absel-2642	1	12	exploring	explore	VERB
absel-2642	1	13	experiential	experiential	ADJ
absel-2642	1	14	learning	learning	NOUN
absel-2642	1	15	:	:	PUNCT
absel-2642	1	16	simulations	simulation	NOUN
absel-2642	1	17	and	and	CCONJ
absel-2642	1	18	experiential	experiential	ADJ
absel-2642	1	19	exercises	exercise	NOUN
absel-2642	1	20	,	,	PUNCT
absel-2642	1	21	volume	volume	NOUN
absel-2642	1	22	5	5	NUM
absel-2642	1	23	,	,	PUNCT
absel-2642	1	24	1978	1978	NUM
absel-2642	1	25	53	53	NUM
absel-2642	1	26	the	the	DET
absel-2642	1	27	use	use	NOUN
absel-2642	1	28	of	of	ADP
absel-2642	1	29	program	program	NOUN
absel-2642	1	30	bayaud	bayaud	NOUN
absel-2642	1	31	in	in	ADP
absel-2642	1	32	the	the	DET
absel-2642	1	33	teaching	teaching	NOUN
absel-2642	1	34	of	of	ADP
absel-2642	1	35	audit	audit	NOUN
absel-2642	1	36	sampling	sample	VERB
absel-2642	1	37	james	james	PROPN
absel-2642	1	38	w.	w.	PROPN
absel-2642	1	39	gentry	gentry	PROPN
absel-2642	1	40	,	,	PUNCT
absel-2642	1	41	kansas	kansas	PROPN
absel-2642	1	42	state	state	PROPN
absel-2642	1	43	university	university	PROPN
absel-2642	1	44	mary	mary	PROPN
absel-2642	1	45	h.	h.	PROPN
absel-2642	1	46	bonczkowski	bonczkowski	PROPN
absel-2642	1	47	,	,	PUNCT
absel-2642	1	48	kansas	kansas	PROPN
absel-2642	1	49	state	state	PROPN
absel-2642	1	50	university	university	PROPN
absel-2642	1	51	charles	charles	PROPN
absel-2642	1	52	w.	w.	PROPN
absel-2642	1	53	caldwell	caldwell	PROPN
absel-2642	1	54	,	,	PUNCT
absel-2642	1	55	kansas	kansas	PROPN
absel-2642	1	56	state	state	PROPN
absel-2642	1	57	university	university	PROPN
absel-2642	1	58	introduction	introduction	NOUN
absel-2642	1	59	to	to	ADP
absel-2642	1	60	the	the	DET
absel-2642	1	61	problem	problem	NOUN
absel-2642	1	62	statistical	statistical	ADJ
absel-2642	1	63	sampling	sampling	NOUN
absel-2642	1	64	is	be	AUX
absel-2642	1	65	taught	teach	VERB
absel-2642	1	66	in	in	ADP
absel-2642	1	67	auditing	auditing	NOUN
absel-2642	1	68	classes	class	NOUN
absel-2642	1	69	at	at	ADP
absel-2642	1	70	most	most	ADJ
absel-2642	1	71	academic	academic	ADJ
absel-2642	1	72	institutions	institution	NOUN
absel-2642	1	73	,	,	PUNCT
absel-2642	1	74	but	but	CCONJ
absel-2642	1	75	most	most	ADJ
absel-2642	1	76	cpa	cpa	NOUN
absel-2642	1	77	’s	’s	NOUN
absel-2642	1	78	with	with	ADP
absel-2642	1	79	whom	whom	PRON
absel-2642	1	80	we	we	PRON
absel-2642	1	81	have	have	AUX
absel-2642	1	82	talked	talk	VERB
absel-2642	1	83	have	have	VERB
absel-2642	1	84	little	little	ADJ
absel-2642	1	85	understanding	understanding	NOUN
absel-2642	1	86	of	of	ADP
absel-2642	1	87	the	the	DET
absel-2642	1	88	sampling	sample	VERB
absel-2642	1	89	process	process	NOUN
absel-2642	1	90	.	.	PUNCT
absel-2642	2	1	this	this	DET
absel-2642	2	2	paper	paper	NOUN
absel-2642	2	3	discusses	discuss	VERB
absel-2642	2	4	the	the	DET
absel-2642	2	5	use	use	NOUN
absel-2642	2	6	of	of	ADP
absel-2642	2	7	bayesian	bayesian	NOUN
absel-2642	2	8	statistics	statistic	NOUN
absel-2642	2	9	in	in	ADP
absel-2642	2	10	the	the	DET
absel-2642	2	11	determination	determination	NOUN
absel-2642	2	12	of	of	ADP
absel-2642	2	13	the	the	DET
absel-2642	2	14	sample	sample	NOUN
absel-2642	2	15	size	size	NOUN
absel-2642	2	16	,	,	PUNCT
absel-2642	2	17	which	which	PRON
absel-2642	2	18	is	be	AUX
absel-2642	2	19	not	not	PART
absel-2642	2	20	in	in	ADP
absel-2642	2	21	itself	itself	PRON
absel-2642	2	22	novel	novel	NOUN
absel-2642	2	23	.	.	PUNCT
absel-2642	3	1	however	however	ADV
absel-2642	3	2	,	,	PUNCT
absel-2642	3	3	the	the	DET
absel-2642	3	4	interactive	interactive	ADJ
absel-2642	3	5	program	program	NOUN
absel-2642	3	6	bayaud	bayaud	NOUN
absel-2642	3	7	and	and	CCONJ
absel-2642	3	8	the	the	DET
absel-2642	3	9	big	big	ADJ
absel-2642	3	10	sac	sac	NOUN
absel-2642	3	11	case	case	NOUN
absel-2642	3	12	,	,	PUNCT
absel-2642	3	13	which	which	PRON
absel-2642	3	14	was	be	AUX
absel-2642	3	15	written	write	VERB
absel-2642	3	16	to	to	PART
absel-2642	3	17	go	go	VERB
absel-2642	3	18	with	with	ADP
absel-2642	3	19	it	it	PRON
absel-2642	3	20	,	,	PUNCT
absel-2642	3	21	are	be	AUX
absel-2642	3	22	somewhat	somewhat	ADV
absel-2642	3	23	novel	novel	ADJ
absel-2642	3	24	.	.	PUNCT
absel-2642	4	1	classical	classical	ADJ
absel-2642	4	2	sampling	sampling	NOUN
absel-2642	4	3	techniques	technique	NOUN
absel-2642	4	4	have	have	AUX
absel-2642	4	5	dominated	dominate	VERB
absel-2642	4	6	the	the	DET
absel-2642	4	7	content	content	NOUN
absel-2642	4	8	of	of	ADP
absel-2642	4	9	most	most	ADJ
absel-2642	4	10	discussions	discussion	NOUN
absel-2642	4	11	of	of	ADP
absel-2642	4	12	sampling	sample	VERB
absel-2642	4	13	in	in	ADP
absel-2642	4	14	auditing	auditing	NOUN
absel-2642	4	15	.	.	PUNCT
absel-2642	5	1	the	the	DET
absel-2642	5	2	classical	classical	ADJ
absel-2642	5	3	approach	approach	NOUN
absel-2642	5	4	relies	rely	VERB
absel-2642	5	5	on	on	ADP
absel-2642	5	6	the	the	DET
absel-2642	5	7	standard	standard	ADJ
absel-2642	5	8	error	error	NOUN
absel-2642	5	9	formula	formula	NOUN
absel-2642	5	10	,	,	PUNCT
absel-2642	5	11	which	which	PRON
absel-2642	5	12	requires	require	VERB
absel-2642	5	13	that	that	SCONJ
absel-2642	5	14	the	the	DET
absel-2642	5	15	variance	variance	NOUN
absel-2642	5	16	of	of	ADP
absel-2642	5	17	the	the	DET
absel-2642	5	18	population	population	NOUN
absel-2642	5	19	(	(	PUNCT
absel-2642	5	20	or	or	CCONJ
absel-2642	5	21	the	the	DET
absel-2642	5	22	sample	sample	NOUN
absel-2642	5	23	proportion	proportion	NOUN
absel-2642	5	24	)	)	PUNCT
absel-2642	5	25	be	be	AUX
absel-2642	5	26	estimated	estimate	VERB
absel-2642	5	27	in	in	ADP
absel-2642	5	28	order	order	NOUN
absel-2642	5	29	to	to	PART
absel-2642	5	30	compute	compute	VERB
absel-2642	5	31	the	the	DET
absel-2642	5	32	sample	sample	NOUN
absel-2642	5	33	size	size	NOUN
absel-2642	5	34	.	.	PUNCT
absel-2642	6	1	this	this	DET
absel-2642	6	2	requirement	requirement	NOUN
absel-2642	6	3	becomes	become	VERB
absel-2642	6	4	a	a	DET
absel-2642	6	5	major	major	ADJ
absel-2642	6	6	criticism	criticism	NOUN
absel-2642	6	7	,	,	PUNCT
absel-2642	6	8	for	for	SCONJ
absel-2642	6	9	most	most	ADJ
absel-2642	6	10	students	student	NOUN
absel-2642	6	11	and	and	CCONJ
absel-2642	6	12	businessmen	businessman	NOUN
absel-2642	6	13	consider	consider	VERB
absel-2642	6	14	it	it	PRON
absel-2642	6	15	counterintuitive	counterintuitive	VERB
absel-2642	6	16	that	that	SCONJ
absel-2642	6	17	one	one	PRON
absel-2642	6	18	must	must	AUX
absel-2642	6	19	assume	assume	VERB
absel-2642	6	20	what	what	PRON
absel-2642	6	21	the	the	DET
absel-2642	6	22	results	result	NOUN
absel-2642	6	23	of	of	ADP
absel-2642	6	24	the	the	DET
absel-2642	6	25	audit	audit	NOUN
absel-2642	6	26	will	will	AUX
absel-2642	6	27	be	be	AUX
absel-2642	6	28	in	in	ADP
absel-2642	6	29	order	order	NOUN
absel-2642	6	30	to	to	PART
absel-2642	6	31	develop	develop	VERB
absel-2642	6	32	a	a	DET
absel-2642	6	33	sample	sample	NOUN
absel-2642	6	34	design	design	NOUN
absel-2642	6	35	to	to	PART
absel-2642	6	36	provide	provide	VERB
absel-2642	6	37	these	these	DET
absel-2642	6	38	results	result	NOUN
absel-2642	6	39	.	.	PUNCT
absel-2642	7	1	another	another	DET
absel-2642	7	2	weakness	weakness	NOUN
absel-2642	7	3	of	of	ADP
absel-2642	7	4	the	the	DET
absel-2642	7	5	classical	classical	ADJ
absel-2642	7	6	approach	approach	NOUN
absel-2642	7	7	is	be	AUX
absel-2642	7	8	that	that	SCONJ
absel-2642	7	9	it	it	PRON
absel-2642	7	10	fails	fail	VERB
absel-2642	7	11	to	to	PART
absel-2642	7	12	consider	consider	VERB
absel-2642	7	13	explicitly	explicitly	ADV
absel-2642	7	14	the	the	DET
absel-2642	7	15	tradeoff	tradeoff	NOUN
absel-2642	7	16	between	between	ADP
absel-2642	7	17	the	the	DET
absel-2642	7	18	accuracy	accuracy	NOUN
absel-2642	7	19	of	of	ADP
absel-2642	7	20	the	the	DET
absel-2642	7	21	added	add	VERB
absel-2642	7	22	information	information	NOUN
absel-2642	7	23	and	and	CCONJ
absel-2642	7	24	the	the	DET
absel-2642	7	25	cost	cost	NOUN
absel-2642	7	26	of	of	ADP
absel-2642	7	27	obtaining	obtain	VERB
absel-2642	7	28	that	that	DET
absel-2642	7	29	information	information	NOUN
absel-2642	7	30	.	.	PUNCT
absel-2642	8	1	the	the	DET
absel-2642	8	2	bayesian	bayesian	NOUN
absel-2642	8	3	approach	approach	NOUN
absel-2642	8	4	to	to	ADP
absel-2642	8	5	sample	sample	NOUN
absel-2642	8	6	size	size	NOUN
absel-2642	8	7	determination	determination	NOUN
absel-2642	8	8	is	be	AUX
absel-2642	8	9	at	at	ADV
absel-2642	8	10	least	least	ADJ
absel-2642	8	11	as	as	ADP
absel-2642	8	12	subjective	subjective	ADJ
absel-2642	8	13	,	,	PUNCT
absel-2642	8	14	if	if	SCONJ
absel-2642	8	15	not	not	PART
absel-2642	8	16	more	more	ADV
absel-2642	8	17	so	so	ADV
absel-2642	8	18	,	,	PUNCT
absel-2642	8	19	than	than	ADP
absel-2642	8	20	the	the	DET
absel-2642	8	21	classical	classical	ADJ
absel-2642	8	22	approach	approach	NOUN
absel-2642	8	23	.	.	PUNCT
absel-2642	9	1	however	however	ADV
absel-2642	9	2	,	,	PUNCT
absel-2642	9	3	it	it	PRON
absel-2642	9	4	makes	make	VERB
absel-2642	9	5	this	this	DET
absel-2642	9	6	subjectivity	subjectivity	NOUN
absel-2642	9	7	explicit	explicit	ADJ
absel-2642	9	8	and	and	CCONJ
absel-2642	9	9	provides	provide	VERB
absel-2642	9	10	more	more	ADJ
absel-2642	9	11	basis	basis	NOUN
absel-2642	9	12	for	for	ADP
absel-2642	9	13	the	the	DET
absel-2642	9	14	discussion	discussion	NOUN
absel-2642	9	15	of	of	ADP
absel-2642	9	16	how	how	SCONJ
absel-2642	9	17	likely	likely	ADJ
absel-2642	9	18	events	event	NOUN
absel-2642	9	19	are	be	AUX
absel-2642	9	20	,	,	PUNCT
absel-2642	9	21	and	and	CCONJ
absel-2642	9	22	what	what	DET
absel-2642	9	23	action	action	NOUN
absel-2642	9	24	to	to	PART
absel-2642	9	25	take	take	VERB
absel-2642	9	26	after	after	SCONJ
absel-2642	9	27	the	the	DET
absel-2642	9	28	information	information	NOUN
absel-2642	9	29	has	have	AUX
absel-2642	9	30	been	be	AUX
absel-2642	9	31	assembled	assemble	VERB
absel-2642	9	32	.	.	PUNCT
absel-2642	10	1	proponents	proponent	NOUN
absel-2642	10	2	of	of	ADP
absel-2642	10	3	the	the	DET
absel-2642	10	4	use	use	NOUN
absel-2642	10	5	of	of	ADP
absel-2642	10	6	bayesian	bayesian	NOUN
absel-2642	10	7	statistics	statistic	NOUN
absel-2642	10	8	in	in	ADP
absel-2642	10	9	auditing	auditing	NOUN
absel-2642	10	10	have	have	AUX
absel-2642	10	11	been	be	AUX
absel-2642	10	12	numerous	numerous	ADJ
absel-2642	10	13	.	.	PUNCT
absel-2642	11	1	it	it	PRON
absel-2642	11	2	has	have	AUX
absel-2642	11	3	been	be	AUX
absel-2642	11	4	argued	argue	VERB
absel-2642	11	5	that	that	SCONJ
absel-2642	11	6	the	the	DET
absel-2642	11	7	auditor	auditor	NOUN
absel-2642	11	8	should	should	AUX
absel-2642	11	9	formally	formally	ADV
absel-2642	11	10	incorporate	incorporate	VERB
absel-2642	11	11	his	his	PRON
absel-2642	11	12	impression	impression	NOUN
absel-2642	11	13	of	of	ADP
absel-2642	11	14	a	a	DET
absel-2642	11	15	firm	firm	NOUN
absel-2642	11	16	’s	’s	PART
absel-2642	11	17	internal	internal	ADJ
absel-2642	11	18	control	control	NOUN
absel-2642	11	19	,	,	PUNCT
absel-2642	11	20	gained	gain	VERB
absel-2642	11	21	from	from	ADP
absel-2642	11	22	his	his	PRON
absel-2642	11	23	past	past	ADJ
absel-2642	11	24	experience	experience	NOUN
absel-2642	11	25	,	,	PUNCT
absel-2642	11	26	with	with	ADP
absel-2642	11	27	the	the	DET
absel-2642	11	28	sample	sample	NOUN
absel-2642	11	29	information	information	NOUN
absel-2642	11	30	accumulated	accumulate	VERB
absel-2642	11	31	during	during	ADP
absel-2642	11	32	the	the	DET
absel-2642	11	33	audit	audit	NOUN
absel-2642	11	34	in	in	ADP
absel-2642	11	35	order	order	NOUN
absel-2642	11	36	to	to	PART
absel-2642	11	37	get	get	VERB
absel-2642	11	38	his	his	PRON
absel-2642	11	39	best	good	ADJ
absel-2642	11	40	opinion	opinion	NOUN
absel-2642	11	41	of	of	ADP
absel-2642	11	42	the	the	DET
absel-2642	11	43	current	current	ADJ
absel-2642	11	44	status	status	NOUN
absel-2642	11	45	of	of	ADP
absel-2642	11	46	the	the	DET
absel-2642	11	47	firm	firm	NOUN
absel-2642	11	48	.	.	PUNCT
absel-2642	12	1	further	far	ADV
absel-2642	12	2	,	,	PUNCT
absel-2642	12	3	several	several	ADJ
absel-2642	12	4	authors	author	NOUN
absel-2642	12	5	(	(	PUNCT
absel-2642	12	6	kraft	kraft	NOUN
absel-2642	12	7	,	,	PUNCT
absel-2642	12	8	1968	1968	NUM
absel-2642	12	9	;	;	PUNCT
absel-2642	12	10	smith	smith	PROPN
absel-2642	12	11	,	,	PUNCT
absel-2642	12	12	1972	1972	NUM
absel-2642	12	13	;	;	PUNCT
absel-2642	12	14	sorenson	sorenson	PROPN
absel-2642	12	15	,	,	PUNCT
absel-2642	12	16	1969	1969	NUM
absel-2642	12	17	;	;	PUNCT
absel-2642	12	18	tracy	tracy	PROPN
absel-2642	12	19	,	,	PUNCT
absel-2642	12	20	1969	1969	NUM
absel-2642	12	21	)	)	PUNCT
absel-2642	12	22	stated	state	VERB
absel-2642	12	23	that	that	SCONJ
absel-2642	12	24	the	the	DET
absel-2642	12	25	amount	amount	NOUN
absel-2642	12	26	of	of	ADP
absel-2642	12	27	sample	sample	NOUN
absel-2642	12	28	evidence	evidence	NOUN
absel-2642	12	29	needed	need	VERB
absel-2642	12	30	should	should	AUX
absel-2642	12	31	depend	depend	VERB
absel-2642	12	32	on	on	ADP
absel-2642	12	33	the	the	DET
absel-2642	12	34	auditor	auditor	NOUN
absel-2642	12	35	’s	’s	PART
absel-2642	12	36	past	past	ADJ
absel-2642	12	37	experience	experience	NOUN
absel-2642	12	38	with	with	ADP
absel-2642	12	39	the	the	DET
absel-2642	12	40	firm	firm	NOUN
absel-2642	12	41	.	.	PUNCT
absel-2642	13	1	much	much	ADJ
absel-2642	13	2	of	of	ADP
absel-2642	13	3	the	the	DET
absel-2642	13	4	literature	literature	NOUN
absel-2642	13	5	on	on	ADP
absel-2642	13	6	the	the	DET
absel-2642	13	7	bayesian	bayesian	NOUN
absel-2642	13	8	approach	approach	NOUN
absel-2642	13	9	has	have	AUX
absel-2642	13	10	viewed	view	VERB
absel-2642	13	11	the	the	DET
absel-2642	13	12	auditing	auditing	NOUN
absel-2642	13	13	problem	problem	NOUN
absel-2642	13	14	as	as	ADP
absel-2642	13	15	one	one	NUM
absel-2642	13	16	with	with	ADP
absel-2642	13	17	discrete	discrete	ADJ
absel-2642	13	18	states	state	NOUN
absel-2642	13	19	of	of	ADP
absel-2642	13	20	nature	nature	NOUN
absel-2642	13	21	,	,	PUNCT
absel-2642	13	22	i.e.	i.e.	X
absel-2642	13	23	,	,	PUNCT
absel-2642	13	24	there	there	PRON
absel-2642	13	25	are	be	VERB
absel-2642	13	26	only	only	ADV
absel-2642	13	27	a	a	DET
absel-2642	13	28	finite	finite	ADJ
absel-2642	13	29	number	number	NOUN
absel-2642	13	30	of	of	ADP
absel-2642	13	31	error	error	NOUN
absel-2642	13	32	rates	rate	NOUN
absel-2642	13	33	possible	possible	ADJ
absel-2642	13	34	.	.	PUNCT
absel-2642	14	1	for	for	ADP
absel-2642	14	2	example	example	NOUN
absel-2642	14	3	,	,	PUNCT
absel-2642	14	4	error	error	NOUN
absel-2642	14	5	rates	rate	NOUN
absel-2642	14	6	of	of	ADP
absel-2642	14	7	.001	.001	NUM
absel-2642	14	8	,	,	PUNCT
absel-2642	14	9	.01	.01	NUM
absel-2642	14	10	,	,	PUNCT
absel-2642	14	11	.05	.05	NUM
absel-2642	14	12	,	,	PUNCT
absel-2642	14	13	and	and	CCONJ
absel-2642	14	14	.10	.10	NUM
absel-2642	14	15	may	may	AUX
absel-2642	14	16	be	be	AUX
absel-2642	14	17	hypothesized	hypothesize	VERB
absel-2642	14	18	and	and	CCONJ
absel-2642	14	19	the	the	DET
absel-2642	14	20	auditor	auditor	NOUN
absel-2642	14	21	assesses	assess	VERB
absel-2642	14	22	the	the	DET
absel-2642	14	23	prior	prior	ADJ
absel-2642	14	24	probabilities	probability	NOUN
absel-2642	14	25	of	of	ADP
absel-2642	14	26	these	these	DET
absel-2642	14	27	rates	rate	NOUN
absel-2642	14	28	.	.	PUNCT
absel-2642	15	1	likelihood	likelihood	NOUN
absel-2642	15	2	probabilities	probability	NOUN
absel-2642	15	3	are	be	AUX
absel-2642	15	4	calculated	calculate	VERB
absel-2642	15	5	from	from	ADP
absel-2642	15	6	the	the	DET
absel-2642	15	7	sample	sample	NOUN
absel-2642	15	8	data	datum	NOUN
absel-2642	15	9	,	,	PUNCT
absel-2642	15	10	as	as	SCONJ
absel-2642	15	11	bernouilli	bernouilli	ADJ
absel-2642	15	12	sampling	sampling	NOUN
absel-2642	15	13	is	be	AUX
absel-2642	15	14	assumed	assume	VERB
absel-2642	15	15	;	;	PUNCT
absel-2642	15	16	in	in	ADP
absel-2642	15	17	general	general	ADJ
absel-2642	15	18	,	,	PUNCT
absel-2642	15	19	the	the	DET
absel-2642	15	20	likelihood	likelihood	NOUN
absel-2642	15	21	would	would	AUX
absel-2642	15	22	be	be	AUX
absel-2642	15	23	the	the	DET
absel-2642	15	24	probability	probability	NOUN
absel-2642	15	25	of	of	ADP
absel-2642	15	26	finding	find	VERB
absel-2642	15	27	r	r	NOUN
absel-2642	15	28	errors	error	NOUN
absel-2642	15	29	given	give	VERB
absel-2642	15	30	a	a	DET
absel-2642	15	31	exploring	explore	VERB
absel-2642	15	32	experiential	experiential	ADJ
absel-2642	15	33	learning	learning	NOUN
absel-2642	15	34	:	:	PUNCT
absel-2642	15	35	simulations	simulation	NOUN
absel-2642	15	36	and	and	CCONJ
absel-2642	15	37	experiential	experiential	ADJ
absel-2642	15	38	exercises	exercise	NOUN
absel-2642	15	39	,	,	PUNCT
absel-2642	15	40	volume	volume	NOUN
absel-2642	15	41	5	5	NUM
absel-2642	15	42	,	,	PUNCT
absel-2642	15	43	1978	1978	NUM
absel-2642	15	44	54	54	NUM
absel-2642	15	45	sample	sample	NOUN
absel-2642	15	46	of	of	ADP
absel-2642	15	47	n	n	NOUN
absel-2642	15	48	transactions	transaction	NOUN
absel-2642	15	49	and	and	CCONJ
absel-2642	15	50	the	the	DET
absel-2642	15	51	error	error	NOUN
absel-2642	15	52	rate	rate	NOUN
absel-2642	15	53	p.	p.	NOUN
absel-2642	15	54	the	the	DET
absel-2642	15	55	likelihoods	likelihood	NOUN
absel-2642	15	56	and	and	CCONJ
absel-2642	15	57	the	the	DET
absel-2642	15	58	priors	prior	NOUN
absel-2642	15	59	are	be	AUX
absel-2642	15	60	combined	combine	VERB
absel-2642	15	61	via	via	ADP
absel-2642	15	62	bayes	bayes	PROPN
absel-2642	15	63	’	'	PUNCT
absel-2642	15	64	theorem	theorem	VERB
absel-2642	15	65	in	in	ADP
absel-2642	15	66	its	its	PRON
absel-2642	15	67	discrete	discrete	ADJ
absel-2642	15	68	form	form	NOUN
absel-2642	15	69	.	.	PUNCT
absel-2642	16	1	one	one	NUM
absel-2642	16	2	problem	problem	NOUN
absel-2642	16	3	with	with	ADP
absel-2642	16	4	this	this	DET
absel-2642	16	5	formulation	formulation	NOUN
absel-2642	16	6	is	be	AUX
absel-2642	16	7	the	the	DET
absel-2642	16	8	great	great	ADJ
absel-2642	16	9	number	number	NOUN
absel-2642	16	10	of	of	ADP
absel-2642	16	11	computations	computation	NOUN
absel-2642	16	12	involved	involve	VERB
absel-2642	16	13	in	in	ADP
absel-2642	16	14	the	the	DET
absel-2642	16	15	determination	determination	NOUN
absel-2642	16	16	of	of	ADP
absel-2642	16	17	the	the	DET
absel-2642	16	18	optimal	optimal	ADJ
absel-2642	16	19	sample	sample	NOUN
absel-2642	16	20	size	size	NOUN
absel-2642	16	21	.	.	PUNCT
absel-2642	17	1	recent	recent	ADJ
absel-2642	17	2	research	research	NOUN
absel-2642	17	3	has	have	AUX
absel-2642	17	4	dealt	deal	VERB
absel-2642	17	5	with	with	ADP
absel-2642	17	6	the	the	DET
absel-2642	17	7	development	development	NOUN
absel-2642	17	8	of	of	ADP
absel-2642	17	9	efficient	efficient	ADJ
absel-2642	17	10	algorithms	algorithm	NOUN
absel-2642	17	11	to	to	PART
absel-2642	17	12	search	search	VERB
absel-2642	17	13	for	for	ADP
absel-2642	17	14	the	the	DET
absel-2642	17	15	optimal	optimal	ADJ
absel-2642	17	16	sample	sample	NOUN
absel-2642	17	17	size	size	NOUN
absel-2642	17	18	)	)	PUNCT
absel-2642	17	19	and	and	CCONJ
absel-2642	17	20	computer	computer	NOUN
absel-2642	17	21	programs	program	NOUN
absel-2642	17	22	have	have	AUX
absel-2642	17	23	been	be	AUX
absel-2642	17	24	developed	develop	VERB
absel-2642	17	25	to	to	PART
absel-2642	17	26	handle	handle	VERB
absel-2642	17	27	the	the	DET
absel-2642	17	28	problem	problem	NOUN
absel-2642	17	29	.	.	PUNCT
absel-2642	18	1	despite	despite	SCONJ
absel-2642	18	2	these	these	DET
absel-2642	18	3	advancements	advancement	NOUN
absel-2642	18	4	,	,	PUNCT
absel-2642	18	5	other	other	ADJ
absel-2642	18	6	problems	problem	NOUN
absel-2642	18	7	exist	exist	VERB
absel-2642	18	8	with	with	ADP
absel-2642	18	9	the	the	DET
absel-2642	18	10	discrete	discrete	ADJ
absel-2642	18	11	formulation	formulation	NOUN
absel-2642	18	12	.	.	PUNCT
absel-2642	19	1	a	a	DET
absel-2642	19	2	more	more	ADV
absel-2642	19	3	realistic	realistic	ADJ
absel-2642	19	4	approach	approach	NOUN
absel-2642	19	5	to	to	ADP
absel-2642	19	6	the	the	DET
absel-2642	19	7	auditing	auditing	NOUN
absel-2642	19	8	problem	problem	NOUN
absel-2642	19	9	is	be	AUX
absel-2642	19	10	to	to	PART
absel-2642	19	11	let	let	VERB
absel-2642	19	12	the	the	DET
absel-2642	19	13	estimated	estimate	VERB
absel-2642	19	14	error	error	NOUN
absel-2642	19	15	rate	rate	NOUN
absel-2642	19	16	take	take	VERB
absel-2642	19	17	on	on	ADP
absel-2642	19	18	an	an	DET
absel-2642	19	19	infinite	infinite	ADJ
absel-2642	19	20	number	number	NOUN
absel-2642	19	21	of	of	ADP
absel-2642	19	22	values	value	NOUN
absel-2642	19	23	between	between	ADP
absel-2642	19	24	the	the	DET
absel-2642	19	25	minimum	minimum	ADJ
absel-2642	19	26	and	and	CCONJ
absel-2642	19	27	maximum	maximum	ADJ
absel-2642	19	28	possible	possible	ADJ
absel-2642	19	29	or	or	CCONJ
absel-2642	19	30	reasonably	reasonably	ADV
absel-2642	19	31	expected	expect	VERB
absel-2642	19	32	error	error	NOUN
absel-2642	19	33	rates	rate	NOUN
absel-2642	19	34	.	.	PUNCT
absel-2642	20	1	francisco	francisco	PROPN
absel-2642	20	2	(	(	PUNCT
absel-2642	20	3	1974	1974	NUM
absel-2642	20	4	)	)	PUNCT
absel-2642	20	5	makes	make	VERB
absel-2642	20	6	a	a	DET
absel-2642	20	7	strong	strong	ADJ
absel-2642	20	8	case	case	NOUN
absel-2642	20	9	for	for	ADP
absel-2642	20	10	the	the	DET
absel-2642	20	11	use	use	NOUN
absel-2642	20	12	of	of	ADP
absel-2642	20	13	a	a	DET
absel-2642	20	14	continuous	continuous	ADJ
absel-2642	20	15	rather	rather	ADV
absel-2642	20	16	than	than	ADP
absel-2642	20	17	discrete	discrete	ADJ
absel-2642	20	18	approach	approach	NOUN
absel-2642	20	19	;	;	PUNCT
absel-2642	20	20	specifically	specifically	ADV
absel-2642	20	21	he	he	PRON
absel-2642	20	22	proposed	propose	VERB
absel-2642	20	23	using	use	VERB
absel-2642	20	24	the	the	DET
absel-2642	20	25	family	family	NOUN
absel-2642	20	26	of	of	ADP
absel-2642	20	27	beta	beta	ADJ
absel-2642	20	28	distributions	distribution	NOUN
absel-2642	20	29	as	as	ADP
absel-2642	20	30	the	the	DET
absel-2642	20	31	conjugate	conjugate	ADJ
absel-2642	20	32	prior	prior	ADJ
absel-2642	20	33	distributions	distribution	NOUN
absel-2642	20	34	to	to	ADP
absel-2642	20	35	the	the	DET
absel-2642	20	36	bernouilli	bernouilli	PROPN
absel-2642	20	37	data	datum	NOUN
absel-2642	20	38	generating	generating	NOUN
absel-2642	20	39	process	process	NOUN
absel-2642	20	40	.	.	PUNCT
absel-2642	21	1	the	the	DET
absel-2642	21	2	concept	concept	NOUN
absel-2642	21	3	of	of	ADP
absel-2642	21	4	conjugate	conjugate	ADJ
absel-2642	21	5	prior	prior	ADJ
absel-2642	21	6	distributions	distribution	NOUN
absel-2642	21	7	greatly	greatly	ADV
absel-2642	21	8	eases	ease	VERB
absel-2642	21	9	the	the	DET
absel-2642	21	10	computational	computational	ADJ
absel-2642	21	11	burden	burden	NOUN
absel-2642	21	12	involved	involve	VERB
absel-2642	21	13	in	in	ADP
absel-2642	21	14	the	the	DET
absel-2642	21	15	continuous	continuous	ADJ
absel-2642	21	16	version	version	NOUN
absel-2642	21	17	of	of	ADP
absel-2642	21	18	bayes	bayes	PROPN
absel-2642	21	19	’	'	PUNCT
absel-2642	21	20	theorem	theorem	VERB
absel-2642	21	21	.	.	PUNCT
absel-2642	22	1	the	the	DET
absel-2642	22	2	beta	beta	ADJ
absel-2642	22	3	distribution	distribution	NOUN
absel-2642	22	4	appears	appear	VERB
absel-2642	22	5	to	to	PART
absel-2642	22	6	be	be	AUX
absel-2642	22	7	very	very	ADV
absel-2642	22	8	similar	similar	ADJ
absel-2642	22	9	to	to	ADP
absel-2642	22	10	the	the	DET
absel-2642	22	11	binomial	binomial	ADJ
absel-2642	22	12	distribution	distribution	NOUN
absel-2642	22	13	,	,	PUNCT
absel-2642	22	14	only	only	ADV
absel-2642	22	15	the	the	DET
absel-2642	22	16	uncertain	uncertain	ADJ
absel-2642	22	17	parameter	parameter	NOUN
absel-2642	22	18	is	be	AUX
absel-2642	22	19	~	~	PUNCT
absel-2642	22	20	(	(	PUNCT
absel-2642	22	21	the	the	DET
absel-2642	22	22	error	error	NOUN
absel-2642	22	23	rate	rate	NOUN
absel-2642	22	24	)	)	PUNCT
absel-2642	22	25	rather	rather	ADV
absel-2642	22	26	than	than	ADP
absel-2642	22	27	~	~	PUNCT
absel-2642	22	28	(	(	PUNCT
absel-2642	22	29	the	the	DET
absel-2642	22	30	number	number	NOUN
absel-2642	22	31	of	of	ADP
absel-2642	22	32	defective	defective	ADJ
absel-2642	22	33	items	item	NOUN
absel-2642	22	34	)	)	PUNCT
absel-2642	22	35	.	.	PUNCT
absel-2642	23	1	the	the	DET
absel-2642	23	2	form	form	NOUN
absel-2642	23	3	of	of	ADP
absel-2642	23	4	the	the	DET
absel-2642	23	5	beta	beta	ADJ
absel-2642	23	6	distribution	distribution	NOUN
absel-2642	23	7	is	be	AUX
absel-2642	23	8	with	with	ADP
absel-2642	23	9	the	the	DET
absel-2642	23	10	requirement	requirement	NOUN
absel-2642	23	11	that	that	SCONJ
absel-2642	23	12	n	n	CCONJ
absel-2642	23	13	>	>	X
absel-2642	23	14	r>0	r>0	PROPN
absel-2642	23	15	.	.	PUNCT
absel-2642	24	1	the	the	DET
absel-2642	24	2	mean	mean	NOUN
absel-2642	24	3	and	and	CCONJ
absel-2642	24	4	variance	variance	NOUN
absel-2642	24	5	of	of	ADP
absel-2642	24	6	a	a	DET
absel-2642	24	7	beta	beta	ADJ
absel-2642	24	8	distribution	distribution	NOUN
absel-2642	24	9	with	with	ADP
absel-2642	24	10	parameters	parameter	NOUN
absel-2642	24	11	r	r	NOUN
absel-2642	24	12	and	and	CCONJ
absel-2642	24	13	n	n	NOUN
absel-2642	24	14	are	be	AUX
absel-2642	24	15	(	(	PUNCT
absel-2642	24	16	1	1	NUM
absel-2642	24	17	)	)	PUNCT
absel-2642	24	18	and	and	CCONJ
absel-2642	24	19	(	(	PUNCT
absel-2642	24	20	2	2	X
absel-2642	24	21	)	)	PUNCT
absel-2642	24	22	if	if	SCONJ
absel-2642	24	23	we	we	PRON
absel-2642	24	24	can	can	AUX
absel-2642	24	25	model	model	VERB
absel-2642	24	26	our	our	PRON
absel-2642	24	27	prior	prior	ADJ
absel-2642	24	28	distribution	distribution	NOUN
absel-2642	24	29	by	by	ADP
absel-2642	24	30	a	a	DET
absel-2642	24	31	beta	beta	ADJ
absel-2642	24	32	distribution	distribution	NOUN
absel-2642	24	33	with	with	ADP
absel-2642	24	34	parameters	parameter	NOUN
absel-2642	24	35	r	r	NOUN
absel-2642	24	36	’	'	PUNCT
absel-2642	24	37	and	and	CCONJ
absel-2642	24	38	n	n	CCONJ
absel-2642	24	39	’	'	PUNCT
absel-2642	24	40	and	and	CCONJ
absel-2642	24	41	if	if	SCONJ
absel-2642	24	42	the	the	DET
absel-2642	24	43	sample	sample	NOUN
absel-2642	24	44	information	information	NOUN
absel-2642	24	45	is	be	AUX
absel-2642	24	46	generated	generate	VERB
absel-2642	24	47	from	from	ADP
absel-2642	24	48	a	a	DET
absel-2642	24	49	bernouilli	bernouilli	NOUN
absel-2642	24	50	process	process	NOUN
absel-2642	24	51	with	with	ADP
absel-2642	24	52	r	r	NOUN
absel-2642	24	53	defectives	defective	NOUN
absel-2642	24	54	in	in	ADP
absel-2642	24	55	n	n	ADP
absel-2642	24	56	items	item	NOUN
absel-2642	24	57	,	,	PUNCT
absel-2642	24	58	the	the	DET
absel-2642	24	59	posterior	posterior	ADJ
absel-2642	24	60	density	density	NOUN
absel-2642	24	61	will	will	AUX
absel-2642	24	62	also	also	ADV
absel-2642	24	63	be	be	AUX
absel-2642	24	64	a	a	DET
absel-2642	24	65	member	member	NOUN
absel-2642	24	66	of	of	ADP
absel-2642	24	67	the	the	DET
absel-2642	24	68	beta	beta	NOUN
absel-2642	24	69	family	family	NOUN
absel-2642	24	70	with	with	ADP
absel-2642	24	71	parameters	parameter	NOUN
absel-2642	24	72	r	r	NOUN
absel-2642	24	73	”	"	PUNCT
absel-2642	24	74	and	and	CCONJ
absel-2642	24	75	n	n	CCONJ
absel-2642	24	76	”	"	PUNCT
absel-2642	24	77	.	.	PUNCT
absel-2642	25	1	further	far	ADV
absel-2642	25	2	,	,	PUNCT
absel-2642	25	3	r	r	X
absel-2642	25	4	”	"	PUNCT
absel-2642	25	5	will	will	AUX
absel-2642	25	6	be	be	AUX
absel-2642	25	7	equal	equal	ADJ
absel-2642	25	8	to	to	ADP
absel-2642	25	9	r’+r	r’+r	NOUN
absel-2642	25	10	and	and	CCONJ
absel-2642	25	11	n	n	CCONJ
absel-2642	25	12	”	"	PUNCT
absel-2642	25	13	will	will	AUX
absel-2642	25	14	be	be	AUX
absel-2642	25	15	equal	equal	ADJ
absel-2642	25	16	to	to	ADP
absel-2642	25	17	n’+n	n’+n	PROPN
absel-2642	25	18	.	.	PUNCT
absel-2642	26	1	a	a	DET
absel-2642	26	2	proof	proof	NOUN
absel-2642	26	3	of	of	ADP
absel-2642	26	4	this	this	PRON
absel-2642	26	5	can	can	AUX
absel-2642	26	6	be	be	AUX
absel-2642	26	7	seen	see	VERB
absel-2642	26	8	in	in	ADP
absel-2642	26	9	winkler	winkler	PROPN
absel-2642	26	10	(	(	PUNCT
absel-2642	26	11	1972	1972	NUM
absel-2642	26	12	,	,	PUNCT
absel-2642	26	13	pp	pp	ADJ
absel-2642	26	14	.	.	PUNCT
absel-2642	27	1	157	157	NUM
absel-2642	27	2	-	-	SYM
absel-2642	27	3	8)	8)	NUM
absel-2642	27	4	.	.	PUNCT
absel-2642	28	1	note	note	VERB
absel-2642	28	2	that	that	SCONJ
absel-2642	28	3	single	single	ADJ
absel-2642	28	4	primes	prime	NOUN
absel-2642	28	5	on	on	ADP
absel-2642	28	6	the	the	DET
absel-2642	28	7	parameters	parameter	NOUN
absel-2642	28	8	r	r	NOUN
absel-2642	28	9	and	and	CCONJ
absel-2642	28	10	n	n	NOUN
absel-2642	28	11	denote	denote	VERB
absel-2642	28	12	parameters	parameter	NOUN
absel-2642	28	13	of	of	ADP
absel-2642	28	14	the	the	DET
absel-2642	28	15	prior	prior	ADJ
absel-2642	28	16	distribution	distribution	NOUN
absel-2642	28	17	,	,	PUNCT
absel-2642	28	18	while	while	SCONJ
absel-2642	28	19	double	double	ADJ
absel-2642	28	20	primes	prime	NOUN
absel-2642	28	21	denote	denote	VERB
absel-2642	28	22	parameters	parameter	NOUN
absel-2642	28	23	of	of	ADP
absel-2642	28	24	the	the	DET
absel-2642	28	25	posterior	posterior	ADJ
absel-2642	28	26	distribution	distribution	NOUN
absel-2642	28	27	.	.	PUNCT
absel-2642	29	1	when	when	SCONJ
absel-2642	29	2	neither	neither	CCONJ
absel-2642	29	3	single	single	ADJ
absel-2642	29	4	or	or	CCONJ
absel-2642	29	5	double	double	ADJ
absel-2642	29	6	primes	prime	NOUN
absel-2642	29	7	are	be	AUX
absel-2642	29	8	present	present	ADJ
absel-2642	29	9	,	,	PUNCT
absel-2642	29	10	we	we	PRON
absel-2642	29	11	are	be	AUX
absel-2642	29	12	referring	refer	VERB
absel-2642	29	13	to	to	ADP
absel-2642	29	14	the	the	DET
absel-2642	29	15	sample	sample	NOUN
absel-2642	29	16	information	information	NOUN
absel-2642	29	17	.	.	PUNCT
absel-2642	30	1	the	the	DET
absel-2642	30	2	shape	shape	NOUN
absel-2642	30	3	of	of	ADP
absel-2642	30	4	the	the	DET
absel-2642	30	5	prior	prior	ADJ
absel-2642	30	6	beta	beta	ADJ
absel-2642	30	7	distribution	distribution	NOUN
absel-2642	30	8	depends	depend	VERB
absel-2642	30	9	upon	upon	SCONJ
absel-2642	30	10	the	the	DET
absel-2642	30	11	choice	choice	NOUN
absel-2642	30	12	of	of	ADP
absel-2642	30	13	r	r	NOUN
absel-2642	30	14	’	'	PUNCT
absel-2642	30	15	and	and	CCONJ
absel-2642	30	16	n	n	CCONJ
absel-2642	30	17	’	'	PUNCT
absel-2642	30	18	.	.	PUNCT
absel-2642	31	1	given	give	VERB
absel-2642	31	2	that	that	SCONJ
absel-2642	31	3	the	the	DET
absel-2642	31	4	auditor	auditor	NOUN
absel-2642	31	5	provides	provide	VERB
absel-2642	31	6	an	an	DET
absel-2642	31	7	estimate	estimate	NOUN
absel-2642	31	8	of	of	ADP
absel-2642	31	9	p	p	X
absel-2642	31	10	,	,	PUNCT
absel-2642	31	11	there	there	PRON
absel-2642	31	12	are	be	VERB
absel-2642	31	13	still	still	ADV
absel-2642	31	14	an	an	DET
absel-2642	31	15	infinite	infinite	ADJ
absel-2642	31	16	number	number	NOUN
absel-2642	31	17	of	of	ADP
absel-2642	31	18	values	value	NOUN
absel-2642	31	19	of	of	ADP
absel-2642	31	20	r	r	NOUN
absel-2642	31	21	’	'	PUNCT
absel-2642	31	22	and	and	CCONJ
absel-2642	31	23	n	n	CCONJ
absel-2642	31	24	’	'	PUNCT
absel-2642	31	25	that	that	PRON
absel-2642	31	26	will	will	AUX
absel-2642	31	27	yield	yield	VERB
absel-2642	31	28	the	the	DET
absel-2642	31	29	same	same	ADJ
absel-2642	31	30	value	value	NOUN
absel-2642	31	31	of	of	ADP
absel-2642	31	32	e	e	NOUN
absel-2642	31	33	’	'	PUNCT
absel-2642	31	34	(	(	PUNCT
absel-2642	31	35	p|r’,n	p|r’,n	PROPN
absel-2642	31	36	’	'	PUNCT
absel-2642	31	37	)	)	PUNCT
absel-2642	31	38	.	.	PUNCT
absel-2642	32	1	suppose	suppose	VERB
absel-2642	32	2	that	that	SCONJ
absel-2642	32	3	the	the	DET
absel-2642	32	4	auditor	auditor	NOUN
absel-2642	32	5	believes	believe	VERB
absel-2642	32	6	that	that	SCONJ
absel-2642	32	7	the	the	DET
absel-2642	32	8	actual	actual	ADJ
absel-2642	32	9	error	error	NOUN
absel-2642	32	10	rate	rate	NOUN
absel-2642	32	11	in	in	ADP
absel-2642	32	12	a	a	DET
absel-2642	32	13	company	company	NOUN
absel-2642	32	14	is	be	AUX
absel-2642	32	15	five	five	NUM
absel-2642	32	16	exploring	explore	VERB
absel-2642	32	17	experiential	experiential	ADJ
absel-2642	32	18	learning	learning	NOUN
absel-2642	32	19	:	:	PUNCT
absel-2642	32	20	simulations	simulation	NOUN
absel-2642	32	21	and	and	CCONJ
absel-2642	32	22	experiential	experiential	ADJ
absel-2642	32	23	exercises	exercise	NOUN
absel-2642	32	24	,	,	PUNCT
absel-2642	32	25	volume	volume	NOUN
absel-2642	32	26	5	5	NUM
absel-2642	32	27	,	,	PUNCT
absel-2642	32	28	1978	1978	NUM
absel-2642	32	29	55	55	NUM
absel-2642	32	30	percent	percent	NOUN
absel-2642	32	31	.	.	PUNCT
absel-2642	33	1	as	as	SCONJ
absel-2642	33	2	can	can	AUX
absel-2642	33	3	be	be	AUX
absel-2642	33	4	concluded	conclude	VERB
absel-2642	33	5	by	by	ADP
absel-2642	33	6	studying	study	VERB
absel-2642	33	7	the	the	DET
absel-2642	33	8	expression	expression	NOUN
absel-2642	33	9	for	for	ADP
absel-2642	33	10	the	the	DET
absel-2642	33	11	variance	variance	NOUN
absel-2642	33	12	given	give	VERB
absel-2642	33	13	in	in	ADP
absel-2642	33	14	equation	equation	NOUN
absel-2642	33	15	2	2	NUM
absel-2642	33	16	,	,	PUNCT
absel-2642	33	17	the	the	DET
absel-2642	33	18	variance	variance	NOUN
absel-2642	33	19	decreases	decrease	VERB
absel-2642	33	20	as	as	ADP
absel-2642	33	21	n	n	CCONJ
absel-2642	33	22	’	'	PUNCT
absel-2642	33	23	increases	increase	NOUN
absel-2642	33	24	.	.	PUNCT
absel-2642	34	1	for	for	ADP
absel-2642	34	2	example	example	NOUN
absel-2642	34	3	,	,	PUNCT
absel-2642	34	4	the	the	DET
absel-2642	34	5	variance	variance	NOUN
absel-2642	34	6	of	of	ADP
absel-2642	34	7	the	the	DET
absel-2642	34	8	beta	beta	ADJ
absel-2642	34	9	distribution	distribution	NOUN
absel-2642	34	10	with	with	ADP
absel-2642	34	11	parameters	parameter	NOUN
absel-2642	34	12	r	r	NOUN
absel-2642	34	13	’	'	PUNCT
absel-2642	34	14	=	=	SYM
absel-2642	34	15	1	1	NUM
absel-2642	34	16	and	and	CCONJ
absel-2642	34	17	n	n	CCONJ
absel-2642	34	18	’	'	PUNCT
absel-2642	34	19	=	=	SYM
absel-2642	34	20	20	20	NUM
absel-2642	34	21	is	be	AUX
absel-2642	34	22	.0023	.0023	PROPN
absel-2642	34	23	,	,	PUNCT
absel-2642	34	24	with	with	ADP
absel-2642	34	25	parameters	parameter	NOUN
absel-2642	34	26	r	r	NOUN
absel-2642	34	27	’	'	PUNCT
absel-2642	34	28	=	=	SYM
absel-2642	34	29	6	6	NUM
absel-2642	34	30	and	and	CCONJ
absel-2642	34	31	n	n	CCONJ
absel-2642	34	32	’	'	PUNCT
absel-2642	34	33	=	=	SYM
absel-2642	34	34	120	120	NUM
absel-2642	34	35	is	be	AUX
absel-2642	34	36	.0004	.0004	PROPN
absel-2642	34	37	.	.	PUNCT
absel-2642	35	1	the	the	DET
absel-2642	35	2	auditor	auditor	NOUN
absel-2642	35	3	could	could	AUX
absel-2642	35	4	intuitively	intuitively	ADV
absel-2642	35	5	view	view	VERB
absel-2642	35	6	n	n	CCONJ
absel-2642	35	7	’	'	PUNCT
absel-2642	35	8	as	as	ADP
absel-2642	35	9	an	an	DET
absel-2642	35	10	actual	actual	ADJ
absel-2642	35	11	sample	sample	NOUN
absel-2642	35	12	of	of	ADP
absel-2642	35	13	data	datum	NOUN
absel-2642	35	14	of	of	ADP
absel-2642	35	15	size	size	NOUN
absel-2642	35	16	n	n	CCONJ
absel-2642	35	17	’	'	PUNCT
absel-2642	35	18	;	;	PUNCT
absel-2642	35	19	the	the	DET
absel-2642	35	20	more	more	ADJ
absel-2642	35	21	confidence	confidence	NOUN
absel-2642	35	22	he	he	PRON
absel-2642	35	23	has	have	VERB
absel-2642	35	24	in	in	ADP
absel-2642	35	25	his	his	PRON
absel-2642	35	26	prior	prior	ADJ
absel-2642	35	27	judgment	judgment	NOUN
absel-2642	35	28	,	,	PUNCT
absel-2642	35	29	the	the	DET
absel-2642	35	30	larger	large	ADJ
absel-2642	35	31	n	n	CCONJ
absel-2642	35	32	’	'	PUNCT
absel-2642	35	33	he	he	PRON
absel-2642	35	34	should	should	AUX
absel-2642	35	35	select	select	VERB
absel-2642	35	36	,	,	PUNCT
absel-2642	35	37	resulting	result	VERB
absel-2642	35	38	in	in	ADP
absel-2642	35	39	a	a	DET
absel-2642	35	40	prior	prior	ADJ
absel-2642	35	41	beta	beta	ADJ
absel-2642	35	42	distribution	distribution	NOUN
absel-2642	35	43	with	with	ADP
absel-2642	35	44	small	small	ADJ
absel-2642	35	45	variance	variance	NOUN
absel-2642	35	46	and	and	CCONJ
absel-2642	35	47	increasing	increase	VERB
absel-2642	35	48	the	the	DET
absel-2642	35	49	relative	relative	ADJ
absel-2642	35	50	weight	weight	NOUN
absel-2642	35	51	assigned	assign	VERB
absel-2642	35	52	to	to	ADP
absel-2642	35	53	his	his	PRON
absel-2642	35	54	priors	prior	NOUN
absel-2642	35	55	in	in	ADP
absel-2642	35	56	relation	relation	NOUN
absel-2642	35	57	to	to	ADP
absel-2642	35	58	the	the	DET
absel-2642	35	59	sample	sample	NOUN
absel-2642	35	60	information	information	NOUN
absel-2642	35	61	.	.	PUNCT
absel-2642	36	1	the	the	DET
absel-2642	36	2	flexibility	flexibility	NOUN
absel-2642	36	3	provided	provide	VERB
absel-2642	36	4	by	by	ADP
absel-2642	36	5	the	the	DET
absel-2642	36	6	choice	choice	NOUN
absel-2642	36	7	of	of	ADP
absel-2642	36	8	r	r	NOUN
absel-2642	36	9	’	'	PUNCT
absel-2642	36	10	and	and	CCONJ
absel-2642	36	11	n	n	CCONJ
absel-2642	36	12	’	'	PUNCT
absel-2642	36	13	would	would	AUX
absel-2642	36	14	alleviate	alleviate	VERB
absel-2642	36	15	conflicts	conflict	NOUN
absel-2642	36	16	such	such	ADJ
absel-2642	36	17	as	as	ADP
absel-2642	36	18	those	those	PRON
absel-2642	36	19	discussed	discuss	VERB
absel-2642	36	20	by	by	ADP
absel-2642	36	21	ward	ward	NOUN
absel-2642	36	22	(	(	PUNCT
absel-2642	36	23	1975	1975	NUM
absel-2642	36	24	)	)	PUNCT
absel-2642	36	25	and	and	CCONJ
absel-2642	36	26	corless	corless	ADJ
absel-2642	36	27	(	(	PUNCT
absel-2642	36	28	1975	1975	NUM
absel-2642	36	29	)	)	PUNCT
absel-2642	36	30	,	,	PUNCT
absel-2642	36	31	in	in	ADP
absel-2642	36	32	which	which	PRON
absel-2642	36	33	ward	ward	NOUN
absel-2642	36	34	disagreed	disagree	VERB
absel-2642	36	35	with	with	ADP
absel-2642	36	36	corless	corless	NOUN
absel-2642	36	37	’	'	PUNCT
absel-2642	36	38	(	(	PUNCT
absel-2642	36	39	1972	1972	NUM
absel-2642	36	40	,	,	PUNCT
absel-2642	36	41	p.	p.	NOUN
absel-2642	36	42	563	563	NUM
absel-2642	36	43	)	)	PUNCT
absel-2642	36	44	statement	statement	NOUN
absel-2642	36	45	that	that	SCONJ
absel-2642	36	46	“	"	PUNCT
absel-2642	36	47	it	it	PRON
absel-2642	36	48	seems	seem	VERB
absel-2642	36	49	very	very	ADV
absel-2642	36	50	appropriate	appropriate	ADJ
absel-2642	36	51	for	for	SCONJ
absel-2642	36	52	the	the	DET
absel-2642	36	53	auditor	auditor	NOUN
absel-2642	36	54	to	to	PART
absel-2642	36	55	disregard	disregard	VERB
absel-2642	36	56	the	the	DET
absel-2642	36	57	nonsampling	nonsample	VERB
absel-2642	36	58	evidence	evidence	NOUN
absel-2642	36	59	when	when	SCONJ
absel-2642	36	60	it	it	PRON
absel-2642	36	61	is	be	AUX
absel-2642	36	62	contradicted	contradict	VERB
absel-2642	36	63	by	by	ADP
absel-2642	36	64	the	the	DET
absel-2642	36	65	more	more	ADV
absel-2642	36	66	objective	objective	ADJ
absel-2642	36	67	sampling	sample	VERB
absel-2642	36	68	evidence	evidence	NOUN
absel-2642	36	69	.	.	PUNCT
absel-2642	36	70	”	"	PUNCT
absel-2642	37	1	those	those	PRON
absel-2642	37	2	who	who	PRON
absel-2642	37	3	agree	agree	VERB
absel-2642	37	4	with	with	ADP
absel-2642	37	5	ward	ward	NOUN
absel-2642	37	6	that	that	SCONJ
absel-2642	37	7	both	both	DET
absel-2642	37	8	sample	sample	NOUN
absel-2642	37	9	evidence	evidence	NOUN
absel-2642	37	10	and	and	CCONJ
absel-2642	37	11	prior	prior	ADJ
absel-2642	37	12	judgment	judgment	NOUN
absel-2642	37	13	are	be	AUX
absel-2642	37	14	fallible	fallible	ADJ
absel-2642	37	15	could	could	AUX
absel-2642	37	16	weight	weight	VERB
absel-2642	37	17	their	their	PRON
absel-2642	37	18	prior	prior	ADJ
absel-2642	37	19	distribution	distribution	NOUN
absel-2642	37	20	more	more	ADV
absel-2642	37	21	heavily	heavily	ADV
absel-2642	37	22	by	by	ADP
absel-2642	37	23	choosing	choose	VERB
absel-2642	37	24	larger	large	ADJ
absel-2642	37	25	values	value	NOUN
absel-2642	37	26	for	for	ADP
absel-2642	37	27	r	r	NOUN
absel-2642	37	28	’	'	PUNCT
absel-2642	37	29	and	and	CCONJ
absel-2642	37	30	n	n	CCONJ
absel-2642	37	31	’	'	PUNCT
absel-2642	37	32	(	(	PUNCT
absel-2642	37	33	while	while	SCONJ
absel-2642	37	34	keeping	keep	VERB
absel-2642	37	35	the	the	DET
absel-2642	37	36	ratio	ratio	NOUN
absel-2642	37	37	r’|n	r’|n	NOUN
absel-2642	37	38	’	'	PUNCT
absel-2642	37	39	constant	constant	ADJ
absel-2642	37	40	)	)	PUNCT
absel-2642	37	41	than	than	ADP
absel-2642	37	42	would	would	AUX
absel-2642	37	43	those	those	PRON
absel-2642	37	44	who	who	PRON
absel-2642	37	45	agree	agree	VERB
absel-2642	37	46	with	with	ADP
absel-2642	37	47	corless	corless	NOUN
absel-2642	37	48	.	.	PUNCT
absel-2642	38	1	simplifying	simplify	VERB
absel-2642	38	2	the	the	DET
absel-2642	38	3	use	use	NOUN
absel-2642	38	4	of	of	ADP
absel-2642	38	5	the	the	DET
absel-2642	38	6	continuous	continuous	ADJ
absel-2642	38	7	model	model	NOUN
absel-2642	38	8	few	few	ADJ
absel-2642	38	9	auditors	auditor	NOUN
absel-2642	38	10	have	have	AUX
absel-2642	38	11	had	have	VERB
absel-2642	38	12	any	any	DET
absel-2642	38	13	experience	experience	NOUN
absel-2642	38	14	with	with	ADP
absel-2642	38	15	the	the	DET
absel-2642	38	16	beta	beta	ADJ
absel-2642	38	17	distribution	distribution	NOUN
absel-2642	38	18	and	and	CCONJ
absel-2642	38	19	,	,	PUNCT
absel-2642	38	20	consequently	consequently	ADV
absel-2642	38	21	,	,	PUNCT
absel-2642	38	22	training	training	NOUN
absel-2642	38	23	auditors	auditor	NOUN
absel-2642	38	24	to	to	PART
absel-2642	38	25	work	work	VERB
absel-2642	38	26	with	with	ADP
absel-2642	38	27	it	it	PRON
absel-2642	38	28	is	be	AUX
absel-2642	38	29	a	a	DET
absel-2642	38	30	large	large	ADJ
absel-2642	38	31	-	-	PUNCT
absel-2642	38	32	scale	scale	NOUN
absel-2642	38	33	undertaking	undertaking	NOUN
absel-2642	38	34	.	.	PUNCT
absel-2642	39	1	steps	step	NOUN
absel-2642	39	2	to	to	PART
absel-2642	39	3	simplify	simplify	VERB
absel-2642	39	4	the	the	DET
absel-2642	39	5	process	process	NOUN
absel-2642	39	6	need	need	VERB
absel-2642	39	7	to	to	PART
absel-2642	39	8	be	be	AUX
absel-2642	39	9	taken	take	VERB
absel-2642	39	10	,	,	PUNCT
absel-2642	39	11	and	and	CCONJ
absel-2642	39	12	one	one	NUM
absel-2642	39	13	such	such	ADJ
absel-2642	39	14	step	step	NOUN
absel-2642	39	15	is	be	AUX
absel-2642	39	16	the	the	DET
absel-2642	39	17	interactive	interactive	ADJ
absel-2642	39	18	program	program	NOUN
absel-2642	39	19	by	by	ADP
absel-2642	39	20	blocher	bloch	ADJ
absel-2642	39	21	and	and	CCONJ
absel-2642	39	22	robertson	robertson	PROPN
absel-2642	40	1	[	[	X
absel-2642	40	2	1	1	NUM
absel-2642	40	3	]	]	PUNCT
absel-2642	40	4	.	.	PUNCT
absel-2642	41	1	their	their	PRON
absel-2642	41	2	program	program	NOUN
absel-2642	41	3	requires	require	VERB
absel-2642	41	4	the	the	DET
absel-2642	41	5	estimation	estimation	NOUN
absel-2642	41	6	of	of	ADP
absel-2642	41	7	p	p	PRON
absel-2642	41	8	;	;	PUNCT
absel-2642	41	9	a	a	DET
absel-2642	41	10	crude	crude	ADJ
absel-2642	41	11	estimation	estimation	NOUN
absel-2642	41	12	of	of	ADP
absel-2642	41	13	the	the	DET
absel-2642	41	14	variance	variance	NOUN
absel-2642	41	15	of	of	ADP
absel-2642	41	16	the	the	DET
absel-2642	41	17	prior	prior	ADJ
absel-2642	41	18	distribution	distribution	NOUN
absel-2642	41	19	(	(	PUNCT
absel-2642	41	20	“	"	PUNCT
absel-2642	41	21	low	low	ADJ
absel-2642	41	22	variance	variance	NOUN
absel-2642	41	23	”	"	PUNCT
absel-2642	41	24	:	:	PUNCT
absel-2642	41	25	n	n	CCONJ
absel-2642	41	26	’	'	PUNCT
absel-2642	41	27	=	=	SYM
absel-2642	41	28	150	150	NUM
absel-2642	41	29	,	,	PUNCT
absel-2642	41	30	r	r	NOUN
absel-2642	41	31	’	'	PUNCT
absel-2642	41	32	=	=	PUNCT
absel-2642	41	33	n	n	CCONJ
absel-2642	41	34	’	'	PUNCT
absel-2642	41	35	x	x	NOUN
absel-2642	41	36	p	p	X
absel-2642	41	37	;	;	PUNCT
absel-2642	41	38	“	"	PUNCT
absel-2642	41	39	moderate	moderate	ADJ
absel-2642	41	40	variance	variance	NOUN
absel-2642	41	41	”	"	PUNCT
absel-2642	41	42	:	:	PUNCT
absel-2642	41	43	n	n	CCONJ
absel-2642	41	44	’	'	PUNCT
absel-2642	41	45	=	=	NOUN
absel-2642	41	46	15o	15o	NOUN
absel-2642	41	47	,	,	PUNCT
absel-2642	41	48	r	r	NOUN
absel-2642	41	49	’	'	PUNCT
absel-2642	41	50	=	=	PUNCT
absel-2642	41	51	n	n	CCONJ
absel-2642	41	52	’	'	PUNCT
absel-2642	41	53	x	x	X
absel-2642	42	1	p	p	X
absel-2642	42	2	;	;	PUNCT
absel-2642	42	3	“	"	PUNCT
absel-2642	42	4	high	high	ADJ
absel-2642	42	5	variance	variance	NOUN
absel-2642	42	6	”	"	PUNCT
absel-2642	42	7	:	:	PUNCT
absel-2642	42	8	n	n	CCONJ
absel-2642	42	9	’	'	PUNCT
absel-2642	42	10	=	=	SYM
absel-2642	42	11	50	50	NUM
absel-2642	42	12	,	,	PUNCT
absel-2642	42	13	r	r	NOUN
absel-2642	42	14	’	'	PUNCT
absel-2642	42	15	=	=	PUNCT
absel-2642	42	16	n	n	CCONJ
absel-2642	42	17	’	'	PUNCT
absel-2642	42	18	x	x	NOUN
absel-2642	42	19	p	p	NOUN
absel-2642	42	20	)	)	PUNCT
absel-2642	42	21	,	,	PUNCT
absel-2642	42	22	the	the	DET
absel-2642	42	23	maximum	maximum	ADJ
absel-2642	42	24	acceptable	acceptable	ADJ
absel-2642	42	25	error	error	NOUN
absel-2642	42	26	rate	rate	NOUN
absel-2642	42	27	,	,	PUNCT
absel-2642	42	28	and	and	CCONJ
absel-2642	42	29	the	the	DET
absel-2642	42	30	sample	sample	NOUN
absel-2642	42	31	data	datum	NOUN
absel-2642	42	32	(	(	PUNCT
absel-2642	42	33	r	r	NOUN
absel-2642	42	34	and	and	CCONJ
absel-2642	42	35	n	n	CCONJ
absel-2642	42	36	)	)	PUNCT
absel-2642	42	37	.	.	PUNCT
absel-2642	43	1	the	the	DET
absel-2642	43	2	output	output	NOUN
absel-2642	43	3	from	from	ADP
absel-2642	43	4	the	the	DET
absel-2642	43	5	program	program	NOUN
absel-2642	43	6	is	be	AUX
absel-2642	43	7	the	the	DET
absel-2642	43	8	posterior	posterior	ADJ
absel-2642	43	9	probability	probability	NOUN
absel-2642	43	10	that	that	SCONJ
absel-2642	43	11	the	the	DET
absel-2642	43	12	error	error	NOUN
absel-2642	43	13	rate	rate	NOUN
absel-2642	43	14	is	be	AUX
absel-2642	43	15	less	less	ADJ
absel-2642	43	16	than	than	ADP
absel-2642	43	17	or	or	CCONJ
absel-2642	43	18	equal	equal	ADJ
absel-2642	43	19	to	to	ADP
absel-2642	43	20	the	the	DET
absel-2642	43	21	maximum	maximum	ADJ
absel-2642	43	22	acceptable	acceptable	ADJ
absel-2642	43	23	.	.	PUNCT
absel-2642	44	1	eror	eror	NOUN
absel-2642	44	2	rate	rate	NOUN
absel-2642	44	3	.	.	PUNCT
absel-2642	45	1	the	the	DET
absel-2642	45	2	primary	primary	ADJ
absel-2642	45	3	advantage	advantage	NOUN
absel-2642	45	4	of	of	ADP
absel-2642	45	5	the	the	DET
absel-2642	45	6	blocher	bloch	ADJ
absel-2642	45	7	and	and	CCONJ
absel-2642	45	8	robertson	robertson	PROPN
absel-2642	45	9	program	program	NOUN
absel-2642	45	10	,	,	PUNCT
absel-2642	45	11	in	in	ADP
absel-2642	45	12	our	our	PRON
absel-2642	45	13	opinion	opinion	NOUN
absel-2642	45	14	,	,	PUNCT
absel-2642	45	15	is	be	AUX
absel-2642	45	16	that	that	SCONJ
absel-2642	45	17	it	it	PRON
absel-2642	45	18	simplifies	simplify	VERB
absel-2642	45	19	the	the	DET
absel-2642	45	20	assessment	assessment	NOUN
absel-2642	45	21	of	of	ADP
absel-2642	45	22	the	the	DET
absel-2642	45	23	prior	prior	ADJ
absel-2642	45	24	beta	beta	ADJ
absel-2642	45	25	distribution	distribution	NOUN
absel-2642	45	26	.	.	PUNCT
absel-2642	46	1	clearly	clearly	ADV
absel-2642	46	2	it	it	PRON
absel-2642	46	3	allows	allow	VERB
absel-2642	46	4	the	the	DET
absel-2642	46	5	statistically	statistically	ADV
absel-2642	46	6	unsophisticated	unsophisticated	ADJ
absel-2642	46	7	user	user	NOUN
absel-2642	46	8	to	to	PART
absel-2642	46	9	understand	understand	VERB
absel-2642	46	10	the	the	DET
absel-2642	46	11	potential	potential	NOUN
absel-2642	46	12	of	of	ADP
absel-2642	46	13	the	the	DET
absel-2642	46	14	bayesian	bayesian	NOUN
absel-2642	46	15	approach	approach	NOUN
absel-2642	46	16	in	in	ADP
absel-2642	46	17	audit	audit	NOUN
absel-2642	46	18	sampling	sample	VERB
absel-2642	46	19	.	.	PUNCT
absel-2642	47	1	however	however	ADV
absel-2642	47	2	,	,	PUNCT
absel-2642	47	3	the	the	DET
absel-2642	47	4	simplification	simplification	NOUN
absel-2642	47	5	also	also	ADV
absel-2642	47	6	serves	serve	VERB
absel-2642	47	7	to	to	PART
absel-2642	47	8	reduce	reduce	VERB
absel-2642	47	9	the	the	DET
absel-2642	47	10	real	real	ADJ
absel-2642	47	11	-	-	PUNCT
absel-2642	47	12	world	world	NOUN
absel-2642	47	13	applicability	applicability	NOUN
absel-2642	47	14	of	of	ADP
absel-2642	47	15	the	the	DET
absel-2642	47	16	program	program	NOUN
absel-2642	47	17	.	.	PUNCT
absel-2642	48	1	only	only	ADV
absel-2642	48	2	three	three	NUM
absel-2642	48	3	different	different	ADJ
absel-2642	48	4	degrees	degree	NOUN
absel-2642	48	5	of	of	ADP
absel-2642	48	6	certainty	certainty	NOUN
absel-2642	48	7	are	be	AUX
absel-2642	48	8	possible	possible	ADJ
absel-2642	48	9	--	--	PUNCT
absel-2642	48	10	very	very	ADV
absel-2642	48	11	sure	sure	ADJ
absel-2642	48	12	,	,	PUNCT
absel-2642	48	13	sure	sure	ADJ
absel-2642	48	14	,	,	PUNCT
absel-2642	48	15	and	and	CCONJ
absel-2642	48	16	not	not	PART
absel-2642	48	17	so	so	ADV
absel-2642	48	18	sure	sure	ADJ
absel-2642	48	19	.	.	PUNCT
absel-2642	49	1	these	these	PRON
absel-2642	49	2	are	be	AUX
absel-2642	49	3	translated	translate	VERB
absel-2642	49	4	into	into	ADP
absel-2642	49	5	the	the	DET
absel-2642	49	6	following	follow	VERB
absel-2642	49	7	values	value	NOUN
absel-2642	49	8	for	for	ADP
absel-2642	49	9	n	n	CCONJ
absel-2642	49	10	’	'	PUNCT
absel-2642	49	11	:	:	PUNCT
absel-2642	49	12	150	150	NUM
absel-2642	49	13	,	,	PUNCT
absel-2642	49	14	100	100	NUM
absel-2642	49	15	,	,	PUNCT
absel-2642	49	16	and	and	CCONJ
absel-2642	49	17	50	50	NUM
absel-2642	49	18	.	.	X
absel-2642	49	19	setting	set	VERB
absel-2642	49	20	n	n	CCONJ
absel-2642	49	21	’	'	PUNCT
absel-2642	49	22	to	to	PART
absel-2642	49	23	be	be	AUX
absel-2642	49	24	only	only	ADV
absel-2642	49	25	one	one	NUM
absel-2642	49	26	of	of	ADP
absel-2642	49	27	these	these	DET
absel-2642	49	28	three	three	NUM
absel-2642	49	29	values	value	NOUN
absel-2642	49	30	seems	seem	VERB
absel-2642	49	31	to	to	PART
absel-2642	49	32	be	be	AUX
absel-2642	49	33	rather	rather	ADV
absel-2642	49	34	arbitrary	arbitrary	ADJ
absel-2642	49	35	and	and	CCONJ
absel-2642	49	36	diminishes	diminish	VERB
absel-2642	49	37	the	the	DET
absel-2642	49	38	flexibility	flexibility	NOUN
absel-2642	49	39	to	to	PART
absel-2642	49	40	be	be	AUX
absel-2642	49	41	derived	derive	VERB
absel-2642	49	42	from	from	ADP
absel-2642	49	43	using	use	VERB
absel-2642	49	44	the	the	DET
absel-2642	49	45	beta	beta	ADJ
absel-2642	49	46	distribution	distribution	NOUN
absel-2642	49	47	.	.	PUNCT
absel-2642	50	1	by	by	ADP
absel-2642	50	2	allowing	allow	VERB
absel-2642	50	3	n	n	CCONJ
absel-2642	50	4	’	'	PUNCT
absel-2642	50	5	to	to	PART
absel-2642	50	6	take	take	VERB
absel-2642	50	7	on	on	ADP
absel-2642	50	8	only	only	ADV
absel-2642	50	9	three	three	NUM
absel-2642	50	10	possible	possible	ADJ
absel-2642	50	11	values	value	NOUN
absel-2642	50	12	,	,	PUNCT
absel-2642	50	13	the	the	DET
absel-2642	50	14	ability	ability	NOUN
absel-2642	50	15	of	of	ADP
absel-2642	50	16	the	the	DET
absel-2642	50	17	program	program	NOUN
absel-2642	50	18	user	user	NOUN
absel-2642	50	19	to	to	PART
absel-2642	50	20	vary	vary	VERB
absel-2642	50	21	the	the	DET
absel-2642	50	22	shape	shape	NOUN
absel-2642	50	23	of	of	ADP
absel-2642	50	24	the	the	DET
absel-2642	50	25	distribution	distribution	NOUN
absel-2642	50	26	to	to	PART
absel-2642	50	27	reflect	reflect	VERB
absel-2642	50	28	his	his	PRON
absel-2642	50	29	prior	prior	ADJ
absel-2642	50	30	information	information	NOUN
absel-2642	50	31	is	be	AUX
absel-2642	50	32	quite	quite	ADV
absel-2642	50	33	limited	limited	ADJ
absel-2642	50	34	.	.	PUNCT
absel-2642	51	1	another	another	DET
absel-2642	51	2	limitation	limitation	NOUN
absel-2642	51	3	of	of	ADP
absel-2642	51	4	the	the	DET
absel-2642	51	5	program	program	NOUN
absel-2642	51	6	is	be	AUX
absel-2642	51	7	that	that	SCONJ
absel-2642	51	8	it	it	PRON
absel-2642	51	9	does	do	AUX
absel-2642	51	10	not	not	PART
absel-2642	51	11	provide	provide	VERB
absel-2642	51	12	feedback	feedback	NOUN
absel-2642	51	13	concerning	concern	VERB
absel-2642	51	14	the	the	DET
absel-2642	51	15	worth	worth	NOUN
absel-2642	51	16	of	of	ADP
absel-2642	51	17	the	the	DET
absel-2642	51	18	sample	sample	NOUN
absel-2642	51	19	.	.	PUNCT
absel-2642	52	1	one	one	NUM
absel-2642	52	2	of	of	ADP
absel-2642	52	3	the	the	DET
absel-2642	52	4	most	most	ADV
absel-2642	52	5	important	important	ADJ
absel-2642	52	6	benefits	benefit	NOUN
absel-2642	52	7	of	of	ADP
absel-2642	52	8	the	the	DET
absel-2642	52	9	bayesian	bayesian	NOUN
absel-2642	52	10	approach	approach	NOUN
absel-2642	52	11	is	be	AUX
absel-2642	52	12	that	that	SCONJ
absel-2642	52	13	it	it	PRON
absel-2642	52	14	allows	allow	VERB
absel-2642	52	15	the	the	DET
absel-2642	52	16	contrast	contrast	NOUN
absel-2642	52	17	of	of	ADP
absel-2642	52	18	the	the	DET
absel-2642	52	19	value	value	NOUN
absel-2642	52	20	of	of	ADP
absel-2642	52	21	information	information	NOUN
absel-2642	52	22	to	to	ADP
absel-2642	52	23	its	its	PRON
absel-2642	52	24	cost	cost	NOUN
absel-2642	52	25	.	.	PUNCT
absel-2642	53	1	the	the	DET
absel-2642	53	2	emphasis	emphasis	NOUN
absel-2642	53	3	on	on	ADP
absel-2642	53	4	time	time	NOUN
absel-2642	53	5	budgets	budget	NOUN
absel-2642	53	6	by	by	ADP
absel-2642	53	7	cpa	cpa	NOUN
absel-2642	53	8	firms	firm	NOUN
absel-2642	53	9	clearly	clearly	ADV
absel-2642	53	10	indicates	indicate	VERB
absel-2642	53	11	concern	concern	NOUN
absel-2642	53	12	for	for	ADP
absel-2642	53	13	the	the	DET
absel-2642	53	14	exploring	explore	VERB
absel-2642	53	15	experiential	experiential	ADJ
absel-2642	53	16	learning	learning	NOUN
absel-2642	53	17	:	:	PUNCT
absel-2642	53	18	simulations	simulation	NOUN
absel-2642	53	19	and	and	CCONJ
absel-2642	53	20	experiential	experiential	ADJ
absel-2642	53	21	exercises	exercise	NOUN
absel-2642	53	22	,	,	PUNCT
absel-2642	53	23	volume	volume	NOUN
absel-2642	53	24	5	5	NUM
absel-2642	53	25	,	,	PUNCT
absel-2642	53	26	1978	1978	NUM
absel-2642	53	27	56	56	NUM
absel-2642	53	28	cost	cost	NOUN
absel-2642	53	29	of	of	ADP
absel-2642	53	30	sampling	sample	VERB
absel-2642	53	31	.	.	PUNCT
absel-2642	54	1	is	be	AUX
absel-2642	54	2	the	the	DET
absel-2642	54	3	sample	sample	NOUN
absel-2642	54	4	worth	worth	ADJ
absel-2642	54	5	its	its	PRON
absel-2642	54	6	cost	cost	NOUN
absel-2642	54	7	?	?	PUNCT
absel-2642	55	1	what	what	PRON
absel-2642	55	2	sample	sample	NOUN
absel-2642	55	3	size	size	NOUN
absel-2642	55	4	will	will	AUX
absel-2642	55	5	provide	provide	VERB
absel-2642	55	6	most	most	ADJ
absel-2642	55	7	gain	gain	NOUN
absel-2642	55	8	(	(	PUNCT
absel-2642	55	9	value	value	NOUN
absel-2642	55	10	-	-	PUNCT
absel-2642	55	11	cost	cost	NOUN
absel-2642	55	12	)	)	PUNCT
absel-2642	55	13	?	?	PUNCT
absel-2642	56	1	the	the	DET
absel-2642	56	2	bayesian	bayesian	NOUN
absel-2642	56	3	concepts	concept	NOUN
absel-2642	56	4	of	of	ADP
absel-2642	56	5	expected	expect	VERB
absel-2642	56	6	net	net	ADJ
absel-2642	56	7	cain	cain	NOUN
absel-2642	56	8	from	from	ADP
absel-2642	56	9	sampling	sample	VERB
absel-2642	56	10	(	(	PUNCT
absel-2642	56	11	engs	eng	NOUN
absel-2642	56	12	)	)	PUNCT
absel-2642	56	13	,	,	PUNCT
absel-2642	56	14	expected	expect	VERB
absel-2642	56	15	value	value	NOUN
absel-2642	56	16	of	of	ADP
absel-2642	56	17	sample	sample	NOUN
absel-2642	56	18	information	information	NOUN
absel-2642	56	19	(	(	PUNCT
absel-2642	56	20	evsi	evsi	NOUN
absel-2642	56	21	)	)	PUNCT
absel-2642	56	22	,	,	PUNCT
absel-2642	56	23	and	and	CCONJ
absel-2642	56	24	cost	cost	NOUN
absel-2642	56	25	of	of	ADP
absel-2642	56	26	sampling	sample	VERB
absel-2642	56	27	(	(	PUNCT
absel-2642	56	28	cs	cs	ADJ
absel-2642	56	29	)	)	PUNCT
absel-2642	56	30	provide	provide	VERB
absel-2642	56	31	the	the	DET
absel-2642	56	32	auditor	auditor	NOUN
absel-2642	56	33	with	with	ADP
absel-2642	56	34	the	the	DET
absel-2642	56	35	desired	desire	VERB
absel-2642	56	36	measures	measure	NOUN
absel-2642	56	37	.	.	PUNCT
absel-2642	57	1	however	however	ADV
absel-2642	57	2	,	,	PUNCT
absel-2642	57	3	unlike	unlike	ADP
absel-2642	57	4	the	the	DET
absel-2642	57	5	computations	computation	NOUN
absel-2642	57	6	involved	involve	VERB
absel-2642	57	7	in	in	ADP
absel-2642	57	8	the	the	DET
absel-2642	57	9	revision	revision	NOUN
absel-2642	57	10	of	of	ADP
absel-2642	57	11	the	the	DET
absel-2642	57	12	prior	prior	ADJ
absel-2642	57	13	beta	beta	ADJ
absel-2642	57	14	distribution	distribution	NOUN
absel-2642	57	15	,	,	PUNCT
absel-2642	57	16	the	the	DET
absel-2642	57	17	computation	computation	NOUN
absel-2642	57	18	of	of	ADP
absel-2642	57	19	evsi	evsi	NOUN
absel-2642	57	20	in	in	ADP
absel-2642	57	21	the	the	DET
absel-2642	57	22	continuous	continuous	ADJ
absel-2642	57	23	case	case	NOUN
absel-2642	57	24	is	be	AUX
absel-2642	57	25	quite	quite	ADV
absel-2642	57	26	complex	complex	ADJ
absel-2642	57	27	.	.	PUNCT
absel-2642	58	1	program	program	NOUN
absel-2642	58	2	bayaud	bayaud	NOUN
absel-2642	58	3	:	:	PUNCT
absel-2642	58	4	an	an	DET
absel-2642	58	5	extension	extension	NOUN
absel-2642	58	6	of	of	ADP
absel-2642	58	7	the	the	DET
absel-2642	58	8	blocher	bloch	ADJ
absel-2642	58	9	and	and	CCONJ
absel-2642	58	10	robertson	robertson	PROPN
absel-2642	58	11	approach	approach	VERB
absel-2642	58	12	our	our	PRON
absel-2642	58	13	efforts	effort	NOUN
absel-2642	58	14	have	have	AUX
absel-2642	58	15	been	be	AUX
absel-2642	58	16	with	with	ADP
absel-2642	58	17	the	the	DET
absel-2642	58	18	extension	extension	NOUN
absel-2642	58	19	of	of	ADP
absel-2642	58	20	the	the	DET
absel-2642	58	21	blocher	bloch	ADJ
absel-2642	58	22	and	and	CCONJ
absel-2642	58	23	robertson	robertson	NOUN
absel-2642	58	24	[	[	X
absel-2642	58	25	1	1	NUM
absel-2642	58	26	]	]	X
absel-2642	58	27	program	program	NOUN
absel-2642	58	28	to	to	PART
absel-2642	58	29	cope	cope	VERB
absel-2642	58	30	with	with	ADP
absel-2642	58	31	the	the	DET
absel-2642	58	32	limitations	limitation	NOUN
absel-2642	58	33	discussed	discuss	VERB
absel-2642	58	34	above	above	ADV
absel-2642	58	35	.	.	PUNCT
absel-2642	59	1	first	first	ADV
absel-2642	59	2	,	,	PUNCT
absel-2642	59	3	we	we	PRON
absel-2642	59	4	have	have	AUX
absel-2642	59	5	added	add	VERB
absel-2642	59	6	an	an	DET
absel-2642	59	7	option	option	NOUN
absel-2642	59	8	to	to	PART
absel-2642	59	9	allow	allow	VERB
absel-2642	59	10	the	the	DET
absel-2642	59	11	auditor	auditor	NOUN
absel-2642	59	12	to	to	PART
absel-2642	59	13	input	input	VERB
absel-2642	59	14	his	his	PRON
absel-2642	59	15	own	own	ADJ
absel-2642	59	16	measure	measure	NOUN
absel-2642	59	17	of	of	ADP
absel-2642	59	18	the	the	DET
absel-2642	59	19	uncertainty	uncertainty	NOUN
absel-2642	59	20	in	in	ADP
absel-2642	59	21	his	his	PRON
absel-2642	59	22	original	original	ADJ
absel-2642	59	23	estimate	estimate	NOUN
absel-2642	59	24	of	of	ADP
absel-2642	59	25	the	the	DET
absel-2642	59	26	error	error	NOUN
absel-2642	59	27	rate	rate	NOUN
absel-2642	59	28	(	(	PUNCT
absel-2642	59	29	n	n	CCONJ
absel-2642	59	30	’	'	PUNCT
absel-2642	59	31	)	)	PUNCT
absel-2642	59	32	.	.	PUNCT
absel-2642	60	1	the	the	DET
absel-2642	60	2	auditor	auditor	NOUN
absel-2642	60	3	who	who	PRON
absel-2642	60	4	feels	feel	VERB
absel-2642	60	5	comfortable	comfortable	ADJ
absel-2642	60	6	with	with	ADP
absel-2642	60	7	the	the	DET
absel-2642	60	8	beta	beta	ADJ
absel-2642	60	9	distribution	distribution	NOUN
absel-2642	60	10	thus	thus	ADV
absel-2642	60	11	can	can	AUX
absel-2642	60	12	choose	choose	VERB
absel-2642	60	13	any	any	DET
absel-2642	60	14	one	one	NUM
absel-2642	60	15	of	of	ADP
absel-2642	60	16	the	the	DET
absel-2642	60	17	infinitely	infinitely	ADV
absel-2642	60	18	possible	possible	ADJ
absel-2642	60	19	prior	prior	ADJ
absel-2642	60	20	distributions	distribution	NOUN
absel-2642	60	21	.	.	PUNCT
absel-2642	61	1	second	second	ADJ
absel-2642	61	2	,	,	PUNCT
absel-2642	61	3	we	we	PRON
absel-2642	61	4	have	have	AUX
absel-2642	61	5	added	add	VERB
absel-2642	61	6	the	the	DET
absel-2642	61	7	capability	capability	NOUN
absel-2642	61	8	of	of	ADP
absel-2642	61	9	determining	determine	VERB
absel-2642	61	10	the	the	DET
absel-2642	61	11	expected	expect	VERB
absel-2642	61	12	values	value	NOUN
absel-2642	61	13	of	of	ADP
absel-2642	61	14	perfect	perfect	ADJ
absel-2642	61	15	information	information	NOUN
absel-2642	61	16	(	(	PUNCT
absel-2642	61	17	evpi	evpi	VERB
absel-2642	61	18	)	)	PUNCT
absel-2642	61	19	and	and	CCONJ
absel-2642	61	20	evsi	evsi	NOUN
absel-2642	61	21	.	.	PUNCT
absel-2642	62	1	calculation	calculation	NOUN
absel-2642	62	2	of	of	ADP
absel-2642	62	3	the	the	DET
absel-2642	62	4	two	two	NUM
absel-2642	62	5	amounts	amount	NOUN
absel-2642	62	6	requires	require	VERB
absel-2642	62	7	some	some	DET
absel-2642	62	8	additional	additional	ADJ
absel-2642	62	9	inputs	input	NOUN
absel-2642	62	10	.	.	PUNCT
absel-2642	63	1	the	the	DET
absel-2642	63	2	problem	problem	NOUN
absel-2642	63	3	is	be	AUX
absel-2642	63	4	structured	structure	VERB
absel-2642	63	5	so	so	SCONJ
absel-2642	63	6	that	that	SCONJ
absel-2642	63	7	the	the	DET
absel-2642	63	8	auditor	auditor	NOUN
absel-2642	63	9	has	have	VERB
absel-2642	63	10	the	the	DET
absel-2642	63	11	choice	choice	NOUN
absel-2642	63	12	of	of	ADP
absel-2642	63	13	two	two	NUM
absel-2642	63	14	options	option	NOUN
absel-2642	63	15	,	,	PUNCT
absel-2642	63	16	either	either	CCONJ
absel-2642	63	17	to	to	PART
absel-2642	63	18	inspect	inspect	VERB
absel-2642	63	19	100	100	NUM
absel-2642	63	20	%	%	NOUN
absel-2642	63	21	of	of	ADP
absel-2642	63	22	the	the	DET
absel-2642	63	23	items	item	NOUN
absel-2642	63	24	under	under	ADP
absel-2642	63	25	consideration	consideration	NOUN
absel-2642	63	26	or	or	CCONJ
absel-2642	63	27	to	to	PART
absel-2642	63	28	accept	accept	VERB
absel-2642	63	29	as	as	SCONJ
absel-2642	63	30	is	be	AUX
absel-2642	63	31	.	.	PUNCT
absel-2642	64	1	this	this	DET
absel-2642	64	2	formulation	formulation	NOUN
absel-2642	64	3	is	be	AUX
absel-2642	64	4	similar	similar	ADJ
absel-2642	64	5	to	to	ADP
absel-2642	64	6	that	that	PRON
absel-2642	64	7	illustrated	illustrate	VERB
absel-2642	64	8	by	by	ADP
absel-2642	64	9	sorenson	sorenson	NOUN
absel-2642	64	10	(	(	PUNCT
absel-2642	64	11	1969	1969	NUM
absel-2642	64	12	)	)	PUNCT
absel-2642	64	13	.	.	PUNCT
absel-2642	65	1	the	the	DET
absel-2642	65	2	payoff	payoff	NOUN
absel-2642	65	3	or	or	CCONJ
absel-2642	65	4	loss	loss	NOUN
absel-2642	65	5	functions	function	NOUN
absel-2642	65	6	of	of	ADP
absel-2642	65	7	both	both	DET
absel-2642	65	8	actions	action	NOUN
absel-2642	65	9	are	be	AUX
absel-2642	65	10	assumed	assume	VERB
absel-2642	65	11	to	to	PART
absel-2642	65	12	be	be	AUX
absel-2642	65	13	linear	linear	ADJ
absel-2642	65	14	.	.	PUNCT
absel-2642	66	1	the	the	DET
absel-2642	66	2	additional	additional	ADJ
absel-2642	66	3	cost	cost	NOUN
absel-2642	66	4	data	datum	NOUN
absel-2642	66	5	needed	need	VERB
absel-2642	66	6	include	include	VERB
absel-2642	66	7	an	an	DET
absel-2642	66	8	estimate	estimate	NOUN
absel-2642	66	9	of	of	ADP
absel-2642	66	10	the	the	DET
absel-2642	66	11	fixed	fix	VERB
absel-2642	66	12	costs	cost	NOUN
absel-2642	66	13	to	to	PART
absel-2642	66	14	inspect	inspect	VERB
absel-2642	66	15	plus	plus	CCONJ
absel-2642	66	16	the	the	DET
absel-2642	66	17	variable	variable	ADJ
absel-2642	66	18	cost	cost	NOUN
absel-2642	66	19	per	per	ADP
absel-2642	66	20	item	item	NOUN
absel-2642	66	21	inspected	inspect	VERB
absel-2642	66	22	,	,	PUNCT
absel-2642	66	23	whether	whether	SCONJ
absel-2642	66	24	that	that	DET
absel-2642	66	25	item	item	NOUN
absel-2642	66	26	is	be	AUX
absel-2642	66	27	in	in	ADP
absel-2642	66	28	error	error	NOUN
absel-2642	66	29	or	or	CCONJ
absel-2642	66	30	not	not	PART
absel-2642	66	31	.	.	PUNCT
absel-2642	67	1	in	in	ADP
absel-2642	67	2	addition	addition	NOUN
absel-2642	67	3	an	an	DET
absel-2642	67	4	estimate	estimate	NOUN
absel-2642	67	5	of	of	ADP
absel-2642	67	6	the	the	DET
absel-2642	67	7	cost	cost	NOUN
absel-2642	67	8	incurred	incur	VERB
absel-2642	67	9	per	per	ADP
absel-2642	67	10	error	error	NOUN
absel-2642	67	11	discovered	discover	VERB
absel-2642	67	12	is	be	AUX
absel-2642	67	13	needed	need	VERB
absel-2642	67	14	.	.	PUNCT
absel-2642	68	1	sorensen	sorensen	PROPN
absel-2642	68	2	(	(	PUNCT
absel-2642	68	3	1969	1969	NUM
absel-2642	68	4	)	)	PUNCT
absel-2642	68	5	refers	refer	VERB
absel-2642	68	6	to	to	ADP
absel-2642	68	7	this	this	DET
absel-2642	68	8	cost	cost	NOUN
absel-2642	68	9	as	as	ADP
absel-2642	68	10	the	the	DET
absel-2642	68	11	cost	cost	NOUN
absel-2642	68	12	of	of	ADP
absel-2642	68	13	reworking	rework	VERB
absel-2642	68	14	errors	error	NOUN
absel-2642	68	15	,	,	PUNCT
absel-2642	68	16	that	that	ADV
absel-2642	68	17	is	is	ADV
absel-2642	68	18	,	,	PUNCT
absel-2642	68	19	the	the	DET
absel-2642	68	20	cost	cost	NOUN
absel-2642	68	21	incurred	incur	VERB
absel-2642	68	22	by	by	ADP
absel-2642	68	23	the	the	DET
absel-2642	68	24	auditor	auditor	NOUN
absel-2642	68	25	himself	himself	PRON
absel-2642	68	26	or	or	CCONJ
absel-2642	68	27	provoked	provoke	VERB
absel-2642	68	28	within	within	ADP
absel-2642	68	29	the	the	DET
absel-2642	68	30	firm	firm	NOUN
absel-2642	68	31	by	by	ADP
absel-2642	68	32	the	the	DET
absel-2642	68	33	discovery	discovery	NOUN
absel-2642	68	34	of	of	ADP
absel-2642	68	35	a	a	DET
absel-2642	68	36	defective	defective	ADJ
absel-2642	68	37	item	item	NOUN
absel-2642	68	38	.	.	PUNCT
absel-2642	69	1	the	the	DET
absel-2642	69	2	auditor	auditor	NOUN
absel-2642	69	3	also	also	ADV
absel-2642	69	4	needs	need	VERB
absel-2642	69	5	to	to	PART
absel-2642	69	6	estimate	estimate	VERB
absel-2642	69	7	the	the	DET
absel-2642	69	8	costs	cost	NOUN
absel-2642	69	9	associated	associate	VERB
absel-2642	69	10	with	with	ADP
absel-2642	69	11	an	an	DET
absel-2642	69	12	undetected	undetected	ADJ
absel-2642	69	13	error	error	NOUN
absel-2642	69	14	,	,	PUNCT
absel-2642	69	15	such	such	ADJ
absel-2642	69	16	as	as	ADP
absel-2642	69	17	the	the	DET
absel-2642	69	18	economic	economic	ADJ
absel-2642	69	19	consequences	consequence	NOUN
absel-2642	69	20	of	of	ADP
absel-2642	69	21	possible	possible	ADJ
absel-2642	69	22	client	client	NOUN
absel-2642	69	23	dissatisfaction	dissatisfaction	NOUN
absel-2642	69	24	or	or	CCONJ
absel-2642	69	25	even	even	ADV
absel-2642	69	26	a	a	DET
absel-2642	69	27	potential	potential	ADJ
absel-2642	69	28	lawsuit	lawsuit	NOUN
absel-2642	69	29	.	.	PUNCT
absel-2642	70	1	the	the	DET
absel-2642	70	2	calculation	calculation	NOUN
absel-2642	70	3	of	of	ADP
absel-2642	70	4	evpi	evpi	NOUN
absel-2642	70	5	requires	require	VERB
absel-2642	70	6	the	the	DET
absel-2642	70	7	use	use	NOUN
absel-2642	70	8	of	of	ADP
absel-2642	70	9	the	the	DET
absel-2642	70	10	cumulative	cumulative	ADJ
absel-2642	70	11	beta	beta	ADJ
absel-2642	70	12	probabilities	probability	NOUN
absel-2642	70	13	and	and	CCONJ
absel-2642	70	14	the	the	DET
absel-2642	70	15	determination	determination	NOUN
absel-2642	70	16	of	of	ADP
absel-2642	70	17	evsi	evsi	NOUN
absel-2642	70	18	requires	require	VERB
absel-2642	70	19	several	several	ADJ
absel-2642	70	20	calculations	calculation	NOUN
absel-2642	70	21	of	of	ADP
absel-2642	70	22	beta	beta	NOUN
absel-2642	70	23	-	-	PUNCT
absel-2642	70	24	binomial	binomial	ADJ
absel-2642	70	25	probabilities	probability	NOUN
absel-2642	70	26	.	.	PUNCT
absel-2642	71	1	these	these	DET
absel-2642	71	2	calculations	calculation	NOUN
absel-2642	71	3	are	be	AUX
absel-2642	71	4	extremely	extremely	ADV
absel-2642	71	5	time	time	NOUN
absel-2642	71	6	consuming	consume	VERB
absel-2642	71	7	to	to	PART
absel-2642	71	8	compute	compute	VERB
absel-2642	71	9	by	by	ADP
absel-2642	71	10	hand	hand	NOUN
absel-2642	71	11	,	,	PUNCT
absel-2642	71	12	particularly	particularly	ADV
absel-2642	71	13	if	if	SCONJ
absel-2642	71	14	r	r	NOUN
absel-2642	71	15	’	'	PUNCT
absel-2642	71	16	and	and	CCONJ
absel-2642	71	17	n	n	CCONJ
absel-2642	71	18	’	'	PUNCT
absel-2642	71	19	are	be	AUX
absel-2642	71	20	fairly	fairly	ADV
absel-2642	71	21	large	large	ADJ
absel-2642	71	22	.	.	PUNCT
absel-2642	72	1	the	the	DET
absel-2642	72	2	value	value	NOUN
absel-2642	72	3	of	of	ADP
absel-2642	72	4	the	the	DET
absel-2642	72	5	information	information	NOUN
absel-2642	72	6	generated	generate	VERB
absel-2642	72	7	might	might	AUX
absel-2642	72	8	not	not	PART
absel-2642	72	9	be	be	AUX
absel-2642	72	10	worth	worth	ADJ
absel-2642	72	11	the	the	DET
absel-2642	72	12	time	time	NOUN
absel-2642	72	13	involved	involve	VERB
absel-2642	72	14	,	,	PUNCT
absel-2642	72	15	so	so	CCONJ
absel-2642	72	16	it	it	PRON
absel-2642	72	17	is	be	AUX
absel-2642	72	18	best	good	ADJ
absel-2642	72	19	to	to	PART
absel-2642	72	20	let	let	VERB
absel-2642	72	21	a	a	DET
absel-2642	72	22	computer	computer	NOUN
absel-2642	72	23	make	make	VERB
absel-2642	72	24	the	the	DET
absel-2642	72	25	necessary	necessary	ADJ
absel-2642	72	26	calculations	calculation	NOUN
absel-2642	72	27	.	.	PUNCT
absel-2642	73	1	in	in	ADP
absel-2642	73	2	this	this	DET
absel-2642	73	3	way	way	NOUN
absel-2642	73	4	it	it	PRON
absel-2642	73	5	is	be	AUX
absel-2642	73	6	quite	quite	ADV
absel-2642	73	7	simple	simple	ADJ
absel-2642	73	8	to	to	PART
absel-2642	73	9	vary	vary	VERB
absel-2642	73	10	the	the	DET
absel-2642	73	11	inputs	input	NOUN
absel-2642	73	12	used	use	VERB
absel-2642	73	13	to	to	PART
absel-2642	73	14	calculate	calculate	VERB
absel-2642	73	15	evpi	evpi	ADV
absel-2642	73	16	and	and	CCONJ
absel-2642	73	17	evsi	evsi	VERB
absel-2642	73	18	to	to	PART
absel-2642	73	19	see	see	VERB
absel-2642	73	20	how	how	SCONJ
absel-2642	73	21	sensitive	sensitive	ADJ
absel-2642	73	22	they	they	PRON
absel-2642	73	23	are	be	AUX
absel-2642	73	24	to	to	ADP
absel-2642	73	25	such	such	ADJ
absel-2642	73	26	changes	change	NOUN
absel-2642	73	27	.	.	PUNCT
absel-2642	74	1	having	have	VERB
absel-2642	74	2	some	some	DET
absel-2642	74	3	idea	idea	NOUN
absel-2642	74	4	of	of	ADP
absel-2642	74	5	this	this	DET
absel-2642	74	6	sensitivity	sensitivity	NOUN
absel-2642	74	7	is	be	AUX
absel-2642	74	8	important	important	ADJ
absel-2642	74	9	because	because	SCONJ
absel-2642	74	10	of	of	ADP
absel-2642	74	11	the	the	DET
absel-2642	74	12	highly	highly	ADV
absel-2642	74	13	imprecise	imprecise	ADJ
absel-2642	74	14	nature	nature	NOUN
absel-2642	74	15	of	of	ADP
absel-2642	74	16	some	some	PRON
absel-2642	74	17	of	of	ADP
absel-2642	74	18	the	the	DET
absel-2642	74	19	inputs	input	NOUN
absel-2642	74	20	.	.	PUNCT
absel-2642	75	1	although	although	SCONJ
absel-2642	75	2	no	no	DET
absel-2642	75	3	optimal	optimal	ADJ
absel-2642	75	4	sample	sample	NOUN
absel-2642	75	5	size	size	NOUN
absel-2642	75	6	is	be	AUX
absel-2642	75	7	determined	determine	VERB
absel-2642	75	8	here	here	ADV
absel-2642	75	9	,	,	PUNCT
absel-2642	75	10	the	the	DET
absel-2642	75	11	auditor	auditor	NOUN
absel-2642	75	12	can	can	AUX
absel-2642	75	13	easily	easily	ADV
absel-2642	75	14	try	try	VERB
absel-2642	75	15	different	different	ADJ
absel-2642	75	16	sample	sample	NOUN
absel-2642	75	17	sizes	size	NOUN
absel-2642	75	18	along	along	ADP
absel-2642	75	19	with	with	ADP
absel-2642	75	20	changes	change	NOUN
absel-2642	75	21	in	in	ADP
absel-2642	75	22	the	the	DET
absel-2642	75	23	cost	cost	NOUN
absel-2642	75	24	of	of	ADP
absel-2642	75	25	inspection	inspection	NOUN
absel-2642	75	26	to	to	PART
absel-2642	75	27	get	get	VERB
absel-2642	75	28	some	some	DET
absel-2642	75	29	idea	idea	NOUN
absel-2642	75	30	of	of	ADP
absel-2642	75	31	what	what	PRON
absel-2642	75	32	happens	happen	VERB
absel-2642	75	33	to	to	PART
absel-2642	75	34	evsi	evsi	VERB
absel-2642	75	35	.	.	PUNCT
absel-2642	76	1	exploring	explore	VERB
absel-2642	76	2	experiential	experiential	ADJ
absel-2642	76	3	learning	learning	NOUN
absel-2642	76	4	:	:	PUNCT
absel-2642	76	5	simulations	simulation	NOUN
absel-2642	76	6	and	and	CCONJ
absel-2642	76	7	experiential	experiential	ADJ
absel-2642	76	8	exercises	exercise	NOUN
absel-2642	76	9	,	,	PUNCT
absel-2642	76	10	volume	volume	NOUN
absel-2642	76	11	5	5	NUM
absel-2642	76	12	,	,	PUNCT
absel-2642	76	13	1978	1978	NUM
absel-2642	76	14	57	57	NUM
absel-2642	76	15	this	this	DET
absel-2642	76	16	program	program	NOUN
absel-2642	76	17	and	and	CCONJ
absel-2642	76	18	the	the	DET
absel-2642	76	19	bayesian	bayesian	NOUN
absel-2642	76	20	approach	approach	NOUN
absel-2642	76	21	are	be	AUX
absel-2642	76	22	also	also	ADV
absel-2642	76	23	useful	useful	ADJ
absel-2642	76	24	in	in	SCONJ
absel-2642	76	25	that	that	SCONJ
absel-2642	76	26	if	if	SCONJ
absel-2642	76	27	the	the	DET
absel-2642	76	28	probability	probability	NOUN
absel-2642	76	29	of	of	ADP
absel-2642	76	30	the	the	DET
absel-2642	76	31	error	error	NOUN
absel-2642	76	32	rate	rate	NOUN
absel-2642	76	33	being	be	AUX
absel-2642	76	34	less	less	ADJ
absel-2642	76	35	than	than	ADP
absel-2642	76	36	the	the	DET
absel-2642	76	37	maximum	maximum	ADJ
absel-2642	76	38	acceptable	acceptable	ADJ
absel-2642	76	39	error	error	NOUN
absel-2642	76	40	rate	rate	NOUN
absel-2642	76	41	is	be	AUX
absel-2642	76	42	not	not	PART
absel-2642	76	43	satisfactory	satisfactory	ADJ
absel-2642	76	44	to	to	ADP
absel-2642	76	45	the	the	DET
absel-2642	76	46	auditor	auditor	NOUN
absel-2642	76	47	,	,	PUNCT
absel-2642	76	48	he	he	PRON
absel-2642	76	49	may	may	AUX
absel-2642	76	50	decide	decide	VERB
absel-2642	76	51	to	to	PART
absel-2642	76	52	take	take	VERB
absel-2642	76	53	another	another	DET
absel-2642	76	54	sample	sample	NOUN
absel-2642	76	55	.	.	PUNCT
absel-2642	77	1	if	if	SCONJ
absel-2642	77	2	he	he	PRON
absel-2642	77	3	does	do	VERB
absel-2642	77	4	so	so	ADV
absel-2642	77	5	,	,	PUNCT
absel-2642	77	6	the	the	DET
absel-2642	77	7	new	new	ADJ
absel-2642	77	8	sample	sample	NOUN
absel-2642	77	9	taken	take	VERB
absel-2642	77	10	can	can	AUX
absel-2642	77	11	easily	easily	ADV
absel-2642	77	12	be	be	AUX
absel-2642	77	13	incorporated	incorporate	VERB
absel-2642	77	14	into	into	ADP
absel-2642	77	15	the	the	DET
absel-2642	77	16	previous	previous	ADJ
absel-2642	77	17	information	information	NOUN
absel-2642	77	18	by	by	ADP
absel-2642	77	19	running	run	VERB
absel-2642	77	20	the	the	DET
absel-2642	77	21	program	program	NOUN
absel-2642	77	22	a	a	DET
absel-2642	77	23	second	second	ADJ
absel-2642	77	24	time	time	NOUN
absel-2642	77	25	.	.	PUNCT
absel-2642	78	1	the	the	DET
absel-2642	78	2	r	r	NOUN
absel-2642	78	3	”	"	PUNCT
absel-2642	78	4	and	and	CCONJ
absel-2642	78	5	n	n	CCONJ
absel-2642	78	6	”	"	PUNCT
absel-2642	78	7	values	value	NOUN
absel-2642	78	8	of	of	ADP
absel-2642	78	9	the	the	DET
absel-2642	78	10	first	first	ADJ
absel-2642	78	11	run	run	NOUN
absel-2642	78	12	become	become	VERB
absel-2642	78	13	r	r	NOUN
absel-2642	78	14	’	'	PUNCT
absel-2642	78	15	and	and	CCONJ
absel-2642	78	16	n	n	CCONJ
absel-2642	78	17	’	'	PUNCT
absel-2642	78	18	of	of	ADP
absel-2642	78	19	the	the	DET
absel-2642	78	20	second	second	ADJ
absel-2642	78	21	run	run	NOUN
absel-2642	78	22	,	,	PUNCT
absel-2642	78	23	and	and	CCONJ
absel-2642	78	24	the	the	DET
absel-2642	78	25	auditor	auditor	NOUN
absel-2642	78	26	can	can	AUX
absel-2642	78	27	determine	determine	VERB
absel-2642	78	28	through	through	ADP
absel-2642	78	29	evsi	evsi	NOUN
absel-2642	78	30	and	and	CCONJ
absel-2642	78	31	the	the	DET
absel-2642	78	32	new	new	ADJ
absel-2642	78	33	probability	probability	NOUN
absel-2642	78	34	figure	figure	NOUN
absel-2642	78	35	whether	whether	SCONJ
absel-2642	78	36	the	the	DET
absel-2642	78	37	second	second	ADJ
absel-2642	78	38	sample	sample	NOUN
absel-2642	78	39	is	be	AUX
absel-2642	78	40	worth	worth	ADJ
absel-2642	78	41	the	the	DET
absel-2642	78	42	additional	additional	ADJ
absel-2642	78	43	costs	cost	NOUN
absel-2642	78	44	incurred	incur	VERB
absel-2642	78	45	.	.	PUNCT
absel-2642	79	1	classroom	classroom	NOUN
absel-2642	79	2	use	use	NOUN
absel-2642	79	3	of	of	ADP
absel-2642	79	4	bayaud	bayaud	NOUN
absel-2642	79	5	:	:	PUNCT
absel-2642	79	6	the	the	DET
absel-2642	79	7	big	big	ADJ
absel-2642	79	8	sac	sac	NOUN
absel-2642	79	9	case	case	NOUN
absel-2642	79	10	the	the	DET
absel-2642	79	11	big	big	ADJ
absel-2642	79	12	sac	sac	NOUN
absel-2642	79	13	case	case	NOUN
absel-2642	79	14	was	be	AUX
absel-2642	79	15	written	write	VERB
absel-2642	79	16	as	as	ADP
absel-2642	79	17	a	a	DET
absel-2642	79	18	vehicle	vehicle	NOUN
absel-2642	79	19	for	for	ADP
absel-2642	79	20	implementing	implement	VERB
absel-2642	79	21	bayaud	bayaud	NOUN
absel-2642	79	22	in	in	ADP
absel-2642	79	23	a	a	DET
absel-2642	79	24	case	case	NOUN
absel-2642	79	25	situation	situation	NOUN
absel-2642	79	26	.	.	PUNCT
absel-2642	80	1	it	it	PRON
absel-2642	80	2	was	be	AUX
absel-2642	80	3	designed	design	VERB
absel-2642	80	4	to	to	PART
absel-2642	80	5	be	be	AUX
absel-2642	80	6	complementary	complementary	ADJ
absel-2642	80	7	to	to	ADP
absel-2642	80	8	the	the	DET
absel-2642	80	9	big	big	ADJ
absel-2642	80	10	mac	mac	PROPN
absel-2642	80	11	case	case	NOUN
absel-2642	80	12	which	which	PRON
absel-2642	80	13	is	be	AUX
absel-2642	80	14	used	use	VERB
absel-2642	80	15	to	to	PART
absel-2642	80	16	illustrate	illustrate	VERB
absel-2642	80	17	an	an	DET
absel-2642	80	18	example	example	NOUN
absel-2642	80	19	with	with	ADP
absel-2642	80	20	discrete	discrete	ADJ
absel-2642	80	21	priors	prior	NOUN
absel-2642	80	22	;	;	PUNCT
absel-2642	80	23	this	this	DET
absel-2642	80	24	approach	approach	NOUN
absel-2642	80	25	was	be	AUX
absel-2642	80	26	discussed	discuss	VERB
absel-2642	80	27	in	in	ADP
absel-2642	80	28	gentry	gentry	NOUN
absel-2642	80	29	,	,	PUNCT
absel-2642	80	30	burns	burn	NOUN
absel-2642	80	31	,	,	PUNCT
absel-2642	80	32	and	and	CCONJ
absel-2642	80	33	reutzel	reutzel	NOUN
absel-2642	80	34	(	(	PUNCT
absel-2642	80	35	1975	1975	NUM
absel-2642	80	36	)	)	PUNCT
absel-2642	80	37	.	.	PUNCT
absel-2642	81	1	the	the	DET
absel-2642	81	2	introduction	introduction	NOUN
absel-2642	81	3	to	to	ADP
absel-2642	81	4	the	the	DET
absel-2642	81	5	case	case	NOUN
absel-2642	81	6	discusses	discuss	VERB
absel-2642	81	7	briefly	briefly	ADV
absel-2642	81	8	the	the	DET
absel-2642	81	9	problems	problem	NOUN
absel-2642	81	10	that	that	PRON
absel-2642	81	11	one	one	NUM
absel-2642	81	12	cpa	cpa	NOUN
absel-2642	81	13	firm	firm	NOUN
absel-2642	81	14	is	be	AUX
absel-2642	81	15	having	have	VERB
absel-2642	81	16	in	in	ADP
absel-2642	81	17	determining	determine	VERB
absel-2642	81	18	time	time	NOUN
absel-2642	81	19	budgets	budget	NOUN
absel-2642	81	20	in	in	ADP
absel-2642	81	21	general	general	ADJ
absel-2642	81	22	and	and	CCONJ
absel-2642	81	23	in	in	ADP
absel-2642	81	24	determining	determine	VERB
absel-2642	81	25	the	the	DET
absel-2642	81	26	number	number	NOUN
absel-2642	81	27	of	of	ADP
absel-2642	81	28	transactions	transaction	NOUN
absel-2642	81	29	to	to	PART
absel-2642	81	30	sample	sample	VERB
absel-2642	81	31	in	in	ADP
absel-2642	81	32	particular	particular	ADJ
absel-2642	81	33	.	.	PUNCT
absel-2642	82	1	the	the	DET
absel-2642	82	2	specific	specific	ADJ
absel-2642	82	3	details	detail	NOUN
absel-2642	82	4	of	of	ADP
absel-2642	82	5	the	the	DET
absel-2642	82	6	case	case	NOUN
absel-2642	82	7	deal	deal	NOUN
absel-2642	82	8	with	with	ADP
absel-2642	82	9	the	the	DET
absel-2642	82	10	auditing	auditing	NOUN
absel-2642	82	11	of	of	ADP
absel-2642	82	12	a	a	DET
absel-2642	82	13	firm	firm	NOUN
absel-2642	82	14	’s	’s	PART
absel-2642	82	15	accounts	account	VERB
absel-2642	82	16	payable	payable	ADJ
absel-2642	82	17	transactions	transaction	NOUN
absel-2642	82	18	.	.	PUNCT
absel-2642	83	1	the	the	DET
absel-2642	83	2	firm	firm	NOUN
absel-2642	83	3	has	have	AUX
absel-2642	83	4	experienced	experience	VERB
absel-2642	83	5	some	some	DET
absel-2642	83	6	internal	internal	ADJ
absel-2642	83	7	control	control	NOUN
absel-2642	83	8	problems	problem	NOUN
absel-2642	83	9	in	in	ADP
absel-2642	83	10	the	the	DET
absel-2642	83	11	past	past	NOUN
absel-2642	83	12	.	.	PUNCT
absel-2642	84	1	program	program	NOUN
absel-2642	84	2	bayaud	bayaud	NOUN
absel-2642	84	3	is	be	AUX
absel-2642	84	4	suggested	suggest	VERB
absel-2642	84	5	as	as	ADP
absel-2642	84	6	the	the	DET
absel-2642	84	7	appropriate	appropriate	ADJ
absel-2642	84	8	vehicle	vehicle	NOUN
absel-2642	84	9	for	for	ADP
absel-2642	84	10	determining	determine	VERB
absel-2642	84	11	whether	whether	SCONJ
absel-2642	84	12	to	to	PART
absel-2642	84	13	sample	sample	VERB
absel-2642	84	14	or	or	CCONJ
absel-2642	84	15	not	not	PART
absel-2642	84	16	and	and	CCONJ
absel-2642	84	17	,	,	PUNCT
absel-2642	84	18	if	if	SCONJ
absel-2642	84	19	so	so	ADV
absel-2642	84	20	,	,	PUNCT
absel-2642	84	21	what	what	DET
absel-2642	84	22	sample	sample	NOUN
absel-2642	84	23	size	size	NOUN
absel-2642	84	24	to	to	PART
absel-2642	84	25	use	use	VERB
absel-2642	84	26	.	.	PUNCT
absel-2642	85	1	the	the	DET
absel-2642	85	2	inputs	input	NOUN
absel-2642	85	3	to	to	PART
absel-2642	85	4	program	program	NOUN
absel-2642	85	5	bayaud	bayaud	NOUN
absel-2642	85	6	are	be	AUX
absel-2642	85	7	:	:	PUNCT
absel-2642	85	8	1	1	X
absel-2642	85	9	.	.	PUNCT
absel-2642	85	10	an	an	DET
absel-2642	85	11	estimate	estimate	NOUN
absel-2642	85	12	for	for	ADP
absel-2642	85	13	the	the	DET
absel-2642	85	14	average	average	ADJ
absel-2642	85	15	error	error	NOUN
absel-2642	85	16	rate	rate	NOUN
absel-2642	85	17	among	among	ADP
absel-2642	85	18	the	the	DET
absel-2642	85	19	transactions	transaction	NOUN
absel-2642	85	20	,	,	PUNCT
absel-2642	85	21	which	which	PRON
absel-2642	85	22	is	be	AUX
absel-2642	85	23	dependent	dependent	ADJ
absel-2642	85	24	on	on	ADP
absel-2642	85	25	prior	prior	ADJ
absel-2642	85	26	experience	experience	NOUN
absel-2642	85	27	and	and	CCONJ
absel-2642	85	28	the	the	DET
absel-2642	85	29	strength	strength	NOUN
absel-2642	85	30	of	of	ADP
absel-2642	85	31	the	the	DET
absel-2642	85	32	internal	internal	ADJ
absel-2642	85	33	control	control	NOUN
absel-2642	85	34	system	system	NOUN
absel-2642	85	35	of	of	ADP
absel-2642	85	36	the	the	DET
absel-2642	85	37	firm	firm	NOUN
absel-2642	85	38	.	.	PUNCT
absel-2642	86	1	2	2	X
absel-2642	86	2	.	.	X
absel-2642	86	3	a	a	DET
absel-2642	86	4	weight	weight	NOUN
absel-2642	86	5	to	to	PART
absel-2642	86	6	be	be	AUX
absel-2642	86	7	placed	place	VERB
absel-2642	86	8	on	on	ADP
absel-2642	86	9	your	your	PRON
absel-2642	86	10	prior	prior	ADJ
absel-2642	86	11	estimate	estimate	NOUN
absel-2642	86	12	of	of	ADP
absel-2642	86	13	the	the	DET
absel-2642	86	14	error	error	NOUN
absel-2642	86	15	rate	rate	NOUN
absel-2642	86	16	(	(	PUNCT
absel-2642	86	17	n	n	CCONJ
absel-2642	86	18	’	'	PUNCT
absel-2642	86	19	)	)	PUNCT
absel-2642	86	20	.	.	PUNCT
absel-2642	87	1	the	the	DET
absel-2642	87	2	value	value	NOUN
absel-2642	87	3	of	of	ADP
absel-2642	87	4	n	n	CCONJ
absel-2642	87	5	’	'	PUNCT
absel-2642	87	6	may	may	AUX
absel-2642	87	7	be	be	AUX
absel-2642	87	8	input	input	VERB
absel-2642	87	9	directly	directly	ADV
absel-2642	87	10	or	or	CCONJ
absel-2642	87	11	you	you	PRON
absel-2642	87	12	may	may	AUX
absel-2642	87	13	use	use	VERB
absel-2642	87	14	a	a	DET
absel-2642	87	15	less	less	ADV
absel-2642	87	16	-	-	PUNCT
absel-2642	87	17	sophisticated	sophisticated	ADJ
absel-2642	87	18	approach	approach	NOUN
absel-2642	87	19	,	,	PUNCT
absel-2642	87	20	choosing	choose	VERB
absel-2642	87	21	“	"	PUNCT
absel-2642	87	22	very	very	ADV
absel-2642	87	23	sure	sure	ADJ
absel-2642	87	24	”	"	PUNCT
absel-2642	87	25	(	(	PUNCT
absel-2642	87	26	low	low	ADJ
absel-2642	87	27	variance	variance	NOUN
absel-2642	87	28	,	,	PUNCT
absel-2642	87	29	n’=150	n’=150	ADJ
absel-2642	87	30	)	)	PUNCT
absel-2642	87	31	,	,	PUNCT
absel-2642	87	32	“	"	PUNCT
absel-2642	87	33	sure	sure	ADJ
absel-2642	87	34	”	"	PUNCT
absel-2642	87	35	(	(	PUNCT
absel-2642	87	36	moderate	moderate	ADJ
absel-2642	87	37	variance	variance	NOUN
absel-2642	87	38	,	,	PUNCT
absel-2642	87	39	n’=100	n’=100	ADJ
absel-2642	87	40	)	)	PUNCT
absel-2642	87	41	,	,	PUNCT
absel-2642	87	42	or	or	CCONJ
absel-2642	87	43	“	"	PUNCT
absel-2642	87	44	not	not	PART
absel-2642	87	45	so	so	ADV
absel-2642	87	46	sure	sure	ADJ
absel-2642	87	47	”	"	PUNCT
absel-2642	87	48	(	(	PUNCT
absel-2642	87	49	high	high	ADJ
absel-2642	87	50	variance	variance	NOUN
absel-2642	87	51	,	,	PUNCT
absel-2642	87	52	n’50	n’50	NUM
absel-2642	87	53	)	)	PUNCT
absel-2642	87	54	.	.	PUNCT
absel-2642	88	1	3	3	X
absel-2642	88	2	.	.	X
absel-2642	88	3	the	the	DET
absel-2642	88	4	maximum	maximum	ADJ
absel-2642	88	5	acceptable	acceptable	ADJ
absel-2642	88	6	error	error	NOUN
absel-2642	88	7	rate	rate	NOUN
absel-2642	88	8	,	,	PUNCT
absel-2642	88	9	which	which	PRON
absel-2642	88	10	is	be	AUX
absel-2642	88	11	a	a	DET
absel-2642	88	12	function	function	NOUN
absel-2642	88	13	of	of	ADP
absel-2642	88	14	the	the	DET
absel-2642	88	15	dollar	dollar	NOUN
absel-2642	88	16	magnitude	magnitude	NOUN
absel-2642	88	17	of	of	ADP
absel-2642	88	18	each	each	DET
absel-2642	88	19	error	error	NOUN
absel-2642	88	20	,	,	PUNCT
absel-2642	88	21	the	the	DET
absel-2642	88	22	ultimate	ultimate	ADJ
absel-2642	88	23	cost	cost	NOUN
absel-2642	88	24	of	of	ADP
absel-2642	88	25	each	each	DET
absel-2642	88	26	undetected	undetected	ADJ
absel-2642	88	27	error	error	NOUN
absel-2642	88	28	,	,	PUNCT
absel-2642	88	29	and	and	CCONJ
absel-2642	88	30	the	the	DET
absel-2642	88	31	potential	potential	NOUN
absel-2642	88	32	for	for	ADP
absel-2642	88	33	material	material	NOUN
absel-2642	88	34	misstatement	misstatement	NOUN
absel-2642	88	35	of	of	ADP
absel-2642	88	36	the	the	DET
absel-2642	88	37	account	account	NOUN
absel-2642	88	38	balances	balance	NOUN
absel-2642	88	39	.	.	PUNCT
absel-2642	89	1	4	4	X
absel-2642	89	2	.	.	X
absel-2642	89	3	the	the	DET
absel-2642	89	4	total	total	ADJ
absel-2642	89	5	number	number	NOUN
absel-2642	89	6	of	of	ADP
absel-2642	89	7	transactions	transaction	NOUN
absel-2642	89	8	that	that	PRON
absel-2642	89	9	would	would	AUX
absel-2642	89	10	be	be	AUX
absel-2642	89	11	investigated	investigate	VERB
absel-2642	89	12	in	in	ADP
absel-2642	89	13	a	a	DET
absel-2642	89	14	100	100	NUM
absel-2642	89	15	%	%	NOUN
absel-2642	89	16	sampling	sampling	NOUN
absel-2642	89	17	plan	plan	NOUN
absel-2642	89	18	(	(	PUNCT
absel-2642	89	19	this	this	DET
absel-2642	89	20	number	number	NOUN
absel-2642	89	21	was	be	AUX
absel-2642	89	22	provided	provide	VERB
absel-2642	89	23	)	)	PUNCT
absel-2642	89	24	.	.	PUNCT
absel-2642	90	1	5	5	X
absel-2642	90	2	.	.	X
absel-2642	90	3	the	the	DET
absel-2642	90	4	cost	cost	NOUN
absel-2642	90	5	that	that	PRON
absel-2642	90	6	would	would	AUX
absel-2642	90	7	be	be	AUX
absel-2642	90	8	charged	charge	VERB
absel-2642	90	9	for	for	ADP
absel-2642	90	10	sampling	sample	VERB
absel-2642	90	11	100	100	NUM
absel-2642	90	12	%	%	NOUN
absel-2642	90	13	of	of	ADP
absel-2642	90	14	the	the	DET
absel-2642	90	15	transactions	transaction	NOUN
absel-2642	90	16	.	.	PUNCT
absel-2642	91	1	6	6	X
absel-2642	91	2	.	.	X
absel-2642	91	3	the	the	DET
absel-2642	91	4	cost	cost	NOUN
absel-2642	91	5	of	of	ADP
absel-2642	91	6	correcting	correct	VERB
absel-2642	91	7	each	each	DET
absel-2642	91	8	error	error	NOUN
absel-2642	91	9	discovered	discover	VERB
absel-2642	91	10	.	.	PUNCT
absel-2642	92	1	7	7	X
absel-2642	92	2	.	.	X
absel-2642	92	3	the	the	DET
absel-2642	92	4	estimated	estimate	VERB
absel-2642	92	5	long	long	ADJ
absel-2642	92	6	-	-	PUNCT
absel-2642	92	7	run	run	VERB
absel-2642	92	8	cost	cost	NOUN
absel-2642	92	9	associated	associate	VERB
absel-2642	92	10	with	with	ADP
absel-2642	92	11	each	each	DET
absel-2642	92	12	undetected	undetected	ADJ
absel-2642	92	13	error	error	NOUN
absel-2642	92	14	.	.	PUNCT
absel-2642	93	1	8	8	X
absel-2642	93	2	.	.	PUNCT
absel-2642	94	1	the	the	DET
absel-2642	94	2	proposed	propose	VERB
absel-2642	94	3	sample	sample	NOUN
absel-2642	94	4	size	size	NOUN
absel-2642	94	5	,	,	PUNCT
absel-2642	94	6	which	which	PRON
absel-2642	94	7	should	should	AUX
absel-2642	94	8	be	be	AUX
absel-2642	94	9	dependent	dependent	ADJ
absel-2642	94	10	on	on	ADP
absel-2642	94	11	the	the	DET
absel-2642	94	12	internal	internal	ADJ
absel-2642	94	13	control	control	NOUN
absel-2642	94	14	system	system	NOUN
absel-2642	94	15	,	,	PUNCT
absel-2642	94	16	materiality	materiality	NOUN
absel-2642	94	17	of	of	ADP
absel-2642	94	18	transactions	transaction	NOUN
absel-2642	94	19	,	,	PUNCT
absel-2642	94	20	prior	prior	ADJ
absel-2642	94	21	experience	experience	NOUN
absel-2642	94	22	,	,	PUNCT
absel-2642	94	23	and	and	CCONJ
absel-2642	94	24	the	the	DET
absel-2642	94	25	degree	degree	NOUN
absel-2642	94	26	of	of	ADP
absel-2642	94	27	certainty	certainty	NOUN
absel-2642	94	28	about	about	ADP
absel-2642	94	29	the	the	DET
absel-2642	94	30	average	average	ADJ
absel-2642	94	31	error	error	NOUN
absel-2642	94	32	rate	rate	NOUN
absel-2642	94	33	.	.	PUNCT
absel-2642	95	1	9	9	X
absel-2642	95	2	.	.	X
absel-2642	95	3	a	a	DET
absel-2642	95	4	possible	possible	ADJ
absel-2642	95	5	sample	sample	NOUN
absel-2642	95	6	outcome	outcome	NOUN
absel-2642	95	7	(	(	PUNCT
absel-2642	95	8	the	the	DET
absel-2642	95	9	number	number	NOUN
absel-2642	95	10	of	of	ADP
absel-2642	95	11	errors	error	NOUN
absel-2642	95	12	in	in	ADP
absel-2642	95	13	this	this	DET
absel-2642	95	14	sample	sample	NOUN
absel-2642	95	15	)	)	PUNCT
absel-2642	95	16	.	.	PUNCT
absel-2642	96	1	exploring	explore	VERB
absel-2642	96	2	experiential	experiential	ADJ
absel-2642	96	3	learning	learning	NOUN
absel-2642	96	4	:	:	PUNCT
absel-2642	96	5	simulations	simulation	NOUN
absel-2642	96	6	and	and	CCONJ
absel-2642	96	7	experiential	experiential	ADJ
absel-2642	96	8	exercises	exercise	NOUN
absel-2642	96	9	,	,	PUNCT
absel-2642	96	10	volume	volume	NOUN
absel-2642	96	11	5	5	NUM
absel-2642	96	12	,	,	PUNCT
absel-2642	96	13	1978	1978	NUM
absel-2642	96	14	58	58	NUM
absel-2642	96	15	the	the	DET
absel-2642	96	16	outputs	output	NOUN
absel-2642	96	17	from	from	ADP
absel-2642	96	18	program	program	NOUN
absel-2642	96	19	bayaud	bayaud	NOUN
absel-2642	96	20	are	be	AUX
absel-2642	96	21	:	:	PUNCT
absel-2642	96	22	1	1	X
absel-2642	96	23	.	.	PUNCT
absel-2642	97	1	the	the	DET
absel-2642	97	2	probability	probability	NOUN
absel-2642	97	3	that	that	SCONJ
absel-2642	97	4	the	the	DET
absel-2642	97	5	error	error	NOUN
absel-2642	97	6	rate	rate	NOUN
absel-2642	97	7	is	be	AUX
absel-2642	97	8	less	less	ADJ
absel-2642	97	9	than	than	ADP
absel-2642	97	10	or	or	CCONJ
absel-2642	97	11	equal	equal	ADJ
absel-2642	97	12	to	to	ADP
absel-2642	97	13	the	the	DET
absel-2642	97	14	maximum	maximum	ADJ
absel-2642	97	15	acceptable	acceptable	ADJ
absel-2642	97	16	error	error	NOUN
absel-2642	97	17	rate	rate	NOUN
absel-2642	97	18	.	.	PUNCT
absel-2642	98	1	this	this	DET
absel-2642	98	2	probability	probability	NOUN
absel-2642	98	3	is	be	AUX
absel-2642	98	4	calculated	calculate	VERB
absel-2642	98	5	by	by	ADP
absel-2642	98	6	combining	combine	VERB
absel-2642	98	7	the	the	DET
absel-2642	98	8	prior	prior	ADJ
absel-2642	98	9	error	error	NOUN
absel-2642	98	10	rate	rate	NOUN
absel-2642	98	11	with	with	ADP
absel-2642	98	12	the	the	DET
absel-2642	98	13	sample	sample	NOUN
absel-2642	98	14	results	result	NOUN
absel-2642	98	15	.	.	PUNCT
absel-2642	99	1	2	2	X
absel-2642	99	2	.	.	X
absel-2642	99	3	the	the	DET
absel-2642	99	4	expected	expect	VERB
absel-2642	99	5	value	value	NOUN
absel-2642	99	6	of	of	ADP
absel-2642	99	7	perfect	perfect	ADJ
absel-2642	99	8	information	information	NOUN
absel-2642	99	9	.	.	PUNCT
absel-2642	100	1	3	3	X
absel-2642	100	2	.	.	X
absel-2642	100	3	the	the	DET
absel-2642	100	4	expected	expect	VERB
absel-2642	100	5	value	value	NOUN
absel-2642	100	6	of	of	ADP
absel-2642	100	7	sample	sample	NOUN
absel-2642	100	8	information	information	NOUN
absel-2642	100	9	for	for	ADP
absel-2642	100	10	the	the	DET
absel-2642	100	11	supplied	supply	VERB
absel-2642	100	12	sample	sample	NOUN
absel-2642	100	13	size	size	NOUN
absel-2642	100	14	.	.	PUNCT
absel-2642	101	1	4	4	X
absel-2642	101	2	.	.	X
absel-2642	101	3	the	the	DET
absel-2642	101	4	cost	cost	NOUN
absel-2642	101	5	of	of	ADP
absel-2642	101	6	the	the	DET
absel-2642	101	7	sample	sample	NOUN
absel-2642	101	8	.	.	PUNCT
absel-2642	102	1	5	5	X
absel-2642	102	2	.	.	X
absel-2642	103	1	the	the	DET
absel-2642	103	2	expected	expect	VERB
absel-2642	103	3	net	net	ADJ
absel-2642	103	4	gain	gain	NOUN
absel-2642	103	5	from	from	ADP
absel-2642	103	6	sampling	sample	VERB
absel-2642	103	7	for	for	ADP
absel-2642	103	8	this	this	DET
absel-2642	103	9	sample	sample	NOUN
absel-2642	103	10	size	size	NOUN
absel-2642	103	11	.	.	PUNCT
absel-2642	104	1	the	the	DET
absel-2642	104	2	students	student	NOUN
absel-2642	104	3	are	be	AUX
absel-2642	104	4	to	to	PART
absel-2642	104	5	develop	develop	VERB
absel-2642	104	6	a	a	DET
absel-2642	104	7	sampling	sampling	NOUN
absel-2642	104	8	plan	plan	NOUN
absel-2642	104	9	for	for	ADP
absel-2642	104	10	the	the	DET
absel-2642	104	11	accounts	account	NOUN
absel-2642	104	12	payable	payable	ADJ
absel-2642	104	13	part	part	NOUN
absel-2642	104	14	of	of	ADP
absel-2642	104	15	the	the	DET
absel-2642	104	16	audit	audit	NOUN
absel-2642	104	17	.	.	PUNCT
absel-2642	105	1	also	also	ADV
absel-2642	105	2	,	,	PUNCT
absel-2642	105	3	since	since	SCONJ
absel-2642	105	4	this	this	PRON
absel-2642	105	5	is	be	AUX
absel-2642	105	6	just	just	ADV
absel-2642	105	7	one	one	NUM
absel-2642	105	8	small	small	ADJ
absel-2642	105	9	segment	segment	NOUN
absel-2642	105	10	of	of	ADP
absel-2642	105	11	the	the	DET
absel-2642	105	12	auditor	auditor	NOUN
absel-2642	105	13	’s	’s	PART
absel-2642	105	14	work	work	NOUN
absel-2642	105	15	,	,	PUNCT
absel-2642	105	16	they	they	PRON
absel-2642	105	17	are	be	AUX
absel-2642	105	18	to	to	PART
absel-2642	105	19	generalize	generalize	VERB
absel-2642	105	20	to	to	ADP
absel-2642	105	21	a	a	DET
absel-2642	105	22	wide	wide	ADJ
absel-2642	105	23	variety	variety	NOUN
absel-2642	105	24	of	of	ADP
absel-2642	105	25	audits	audits	NOUN
absel-2642	105	26	by	by	ADP
absel-2642	105	27	listing	list	VERB
absel-2642	105	28	general	general	ADJ
absel-2642	105	29	guidelines	guideline	NOUN
absel-2642	105	30	on	on	ADP
absel-2642	105	31	how	how	SCONJ
absel-2642	105	32	to	to	PART
absel-2642	105	33	determine	determine	VERB
absel-2642	105	34	the	the	DET
absel-2642	105	35	inputs	input	NOUN
absel-2642	105	36	to	to	ADP
absel-2642	105	37	program	program	NOUN
absel-2642	105	38	bayaud	bayaud	NOUN
absel-2642	105	39	.	.	PUNCT
absel-2642	106	1	a	a	DET
absel-2642	106	2	key	key	NOUN
absel-2642	106	3	to	to	ADP
absel-2642	106	4	the	the	DET
absel-2642	106	5	success	success	NOUN
absel-2642	106	6	of	of	ADP
absel-2642	106	7	the	the	DET
absel-2642	106	8	efforts	effort	NOUN
absel-2642	106	9	will	will	AUX
absel-2642	106	10	be	be	AUX
absel-2642	106	11	the	the	DET
absel-2642	106	12	justification	justification	NOUN
absel-2642	106	13	of	of	ADP
absel-2642	106	14	the	the	DET
absel-2642	106	15	inputs	input	NOUN
absel-2642	106	16	.	.	PUNCT
absel-2642	107	1	they	they	PRON
absel-2642	107	2	are	be	AUX
absel-2642	107	3	encouraged	encouraged	ADJ
absel-2642	107	4	to	to	PART
absel-2642	107	5	interact	interact	VERB
absel-2642	107	6	with	with	ADP
absel-2642	107	7	faculty	faculty	NOUN
absel-2642	107	8	,	,	PUNCT
absel-2642	107	9	students	student	NOUN
absel-2642	107	10	with	with	ADP
absel-2642	107	11	auditing	auditing	NOUN
absel-2642	107	12	experience	experience	NOUN
absel-2642	107	13	,	,	PUNCT
absel-2642	107	14	or	or	CCONJ
absel-2642	107	15	practicing	practice	VERB
absel-2642	107	16	accountants	accountant	NOUN
absel-2642	107	17	in	in	ADP
absel-2642	107	18	order	order	NOUN
absel-2642	107	19	to	to	PART
absel-2642	107	20	obtain	obtain	VERB
absel-2642	107	21	some	some	DET
absel-2642	107	22	support	support	NOUN
absel-2642	107	23	for	for	ADP
absel-2642	107	24	the	the	DET
absel-2642	107	25	cost	cost	NOUN
absel-2642	107	26	values	value	NOUN
absel-2642	107	27	.	.	PUNCT
absel-2642	108	1	they	they	PRON
absel-2642	108	2	are	be	AUX
absel-2642	108	3	to	to	PART
absel-2642	108	4	perform	perform	VERB
absel-2642	108	5	analysis	analysis	NOUN
absel-2642	108	6	to	to	PART
absel-2642	108	7	see	see	VERB
absel-2642	108	8	how	how	SCONJ
absel-2642	108	9	sensitive	sensitive	ADJ
absel-2642	108	10	the	the	DET
absel-2642	108	11	outputs	output	NOUN
absel-2642	108	12	are	be	AUX
absel-2642	108	13	to	to	ADP
absel-2642	108	14	changes	change	NOUN
absel-2642	108	15	in	in	ADP
absel-2642	108	16	the	the	DET
absel-2642	108	17	inputs	input	NOUN
absel-2642	108	18	.	.	PUNCT
absel-2642	109	1	classroom	classroom	NOUN
absel-2642	109	2	experience	experience	NOUN
absel-2642	109	3	the	the	DET
absel-2642	109	4	case	case	NOUN
absel-2642	109	5	has	have	AUX
absel-2642	109	6	been	be	AUX
absel-2642	109	7	used	use	VERB
absel-2642	109	8	in	in	ADP
absel-2642	109	9	a	a	DET
absel-2642	109	10	graduate	graduate	ADJ
absel-2642	109	11	decision	decision	NOUN
absel-2642	109	12	theory	theory	NOUN
absel-2642	109	13	class	class	NOUN
absel-2642	109	14	composed	compose	VERB
absel-2642	109	15	of	of	ADP
absel-2642	109	16	a	a	DET
absel-2642	109	17	mix	mix	NOUN
absel-2642	109	18	of	of	ADP
absel-2642	109	19	accounting	accounting	NOUN
absel-2642	109	20	and	and	CCONJ
absel-2642	109	21	non	non	ADJ
absel-2642	109	22	-	-	ADJ
absel-2642	109	23	accounting	accounting	ADJ
absel-2642	109	24	majors	major	NOUN
absel-2642	109	25	.	.	PUNCT
absel-2642	110	1	only	only	ADV
absel-2642	110	2	the	the	DET
absel-2642	110	3	accounting	accounting	NOUN
absel-2642	110	4	students	student	NOUN
absel-2642	110	5	were	be	AUX
absel-2642	110	6	required	require	VERB
absel-2642	110	7	to	to	PART
absel-2642	110	8	write	write	VERB
absel-2642	110	9	a	a	DET
absel-2642	110	10	report	report	NOUN
absel-2642	110	11	on	on	ADP
absel-2642	110	12	the	the	DET
absel-2642	110	13	case	case	NOUN
absel-2642	110	14	.	.	PUNCT
absel-2642	111	1	most	most	ADJ
absel-2642	111	2	students	student	NOUN
absel-2642	111	3	found	find	VERB
absel-2642	111	4	the	the	DET
absel-2642	111	5	case	case	NOUN
absel-2642	111	6	to	to	PART
absel-2642	111	7	simplify	simplify	VERB
absel-2642	111	8	the	the	DET
absel-2642	111	9	understanding	understanding	NOUN
absel-2642	111	10	of	of	ADP
absel-2642	111	11	the	the	DET
absel-2642	111	12	bayesian	bayesian	NOUN
absel-2642	111	13	approach	approach	NOUN
absel-2642	111	14	using	use	VERB
absel-2642	111	15	a	a	DET
absel-2642	111	16	continuous	continuous	ADJ
absel-2642	111	17	prior	prior	ADJ
absel-2642	111	18	distribution	distribution	NOUN
absel-2642	111	19	.	.	PUNCT
absel-2642	112	1	the	the	DET
absel-2642	112	2	discussion	discussion	NOUN
absel-2642	112	3	of	of	ADP
absel-2642	112	4	the	the	DET
absel-2642	112	5	approach	approach	NOUN
absel-2642	112	6	in	in	ADP
absel-2642	112	7	the	the	DET
absel-2642	112	8	text	text	NOUN
absel-2642	112	9	(	(	PUNCT
absel-2642	112	10	jones	jones	PROPN
absel-2642	112	11	,	,	PUNCT
absel-2642	112	12	1977	1977	NUM
absel-2642	112	13	,	,	PUNCT
absel-2642	112	14	pp	pp	ADJ
absel-2642	112	15	.	.	PUNCT
absel-2642	112	16	218	218	NUM
absel-2642	112	17	-	-	SYM
absel-2642	112	18	233	233	NUM
absel-2642	112	19	)	)	PUNCT
absel-2642	112	20	is	be	AUX
absel-2642	112	21	quite	quite	ADV
absel-2642	112	22	complicated	complicated	ADJ
absel-2642	112	23	;	;	PUNCT
absel-2642	112	24	the	the	DET
absel-2642	112	25	case	case	NOUN
absel-2642	112	26	certainly	certainly	ADV
absel-2642	112	27	helped	help	VERB
absel-2642	112	28	to	to	PART
absel-2642	112	29	make	make	VERB
absel-2642	112	30	it	it	PRON
absel-2642	112	31	understandable	understandable	ADJ
absel-2642	112	32	.	.	PUNCT
absel-2642	113	1	one	one	NUM
absel-2642	113	2	obvious	obvious	ADJ
absel-2642	113	3	change	change	NOUN
absel-2642	113	4	is	be	AUX
absel-2642	113	5	that	that	SCONJ
absel-2642	113	6	the	the	DET
absel-2642	113	7	task	task	NOUN
absel-2642	113	8	involved	involve	VERB
absel-2642	113	9	should	should	AUX
absel-2642	113	10	have	have	AUX
absel-2642	113	11	been	be	AUX
absel-2642	113	12	to	to	PART
absel-2642	113	13	design	design	VERB
absel-2642	113	14	a	a	DET
absel-2642	113	15	sampling	sample	VERB
absel-2642	113	16	procedure	procedure	NOUN
absel-2642	113	17	for	for	ADP
absel-2642	113	18	accounts	account	NOUN
absel-2642	113	19	receivable	receivable	ADJ
absel-2642	113	20	rather	rather	ADV
absel-2642	113	21	than	than	ADP
absel-2642	113	22	accounts	account	NOUN
absel-2642	113	23	payable	payable	ADJ
absel-2642	113	24	.	.	PUNCT
absel-2642	114	1	realistically	realistically	ADV
absel-2642	114	2	,	,	PUNCT
absel-2642	114	3	there	there	PRON
absel-2642	114	4	is	be	VERB
absel-2642	114	5	much	much	ADV
absel-2642	114	6	less	less	ADJ
absel-2642	114	7	tendency	tendency	NOUN
absel-2642	114	8	to	to	PART
absel-2642	114	9	pad	pad	VERB
absel-2642	114	10	accounts	account	NOUN
absel-2642	114	11	payable	payable	ADJ
absel-2642	114	12	than	than	ADP
absel-2642	114	13	accounts	account	NOUN
absel-2642	114	14	receivable	receivable	ADJ
absel-2642	114	15	,	,	PUNCT
absel-2642	114	16	so	so	SCONJ
absel-2642	114	17	that	that	SCONJ
absel-2642	114	18	serious	serious	ADJ
absel-2642	114	19	errors	error	NOUN
absel-2642	114	20	in	in	ADP
absel-2642	114	21	the	the	DET
absel-2642	114	22	auditing	auditing	NOUN
absel-2642	114	23	of	of	ADP
absel-2642	114	24	accounts	account	NOUN
absel-2642	114	25	payable	payable	ADJ
absel-2642	114	26	may	may	AUX
absel-2642	114	27	involve	involve	VERB
absel-2642	114	28	the	the	DET
absel-2642	114	29	failure	failure	NOUN
absel-2642	114	30	of	of	ADP
absel-2642	114	31	discovering	discover	VERB
absel-2642	114	32	a	a	DET
absel-2642	114	33	missing	missing	ADJ
absel-2642	114	34	transaction	transaction	NOUN
absel-2642	114	35	rather	rather	ADV
absel-2642	114	36	than	than	ADP
absel-2642	114	37	finding	find	VERB
absel-2642	114	38	an	an	DET
absel-2642	114	39	erroneous	erroneous	ADJ
absel-2642	114	40	one	one	NOUN
absel-2642	114	41	.	.	PUNCT
absel-2642	115	1	probably	probably	ADV
absel-2642	115	2	the	the	DET
absel-2642	115	3	most	most	ADV
absel-2642	115	4	difficult	difficult	ADJ
absel-2642	115	5	part	part	NOUN
absel-2642	115	6	of	of	ADP
absel-2642	115	7	the	the	DET
absel-2642	115	8	case	case	NOUN
absel-2642	115	9	for	for	SCONJ
absel-2642	115	10	the	the	DET
absel-2642	115	11	students	student	NOUN
absel-2642	115	12	was	be	AUX
absel-2642	115	13	providing	provide	VERB
absel-2642	115	14	the	the	DET
absel-2642	115	15	justification	justification	NOUN
absel-2642	115	16	of	of	ADP
absel-2642	115	17	the	the	DET
absel-2642	115	18	inputs	input	NOUN
absel-2642	115	19	.	.	PUNCT
absel-2642	116	1	the	the	DET
absel-2642	116	2	task	task	NOUN
absel-2642	116	3	was	be	AUX
absel-2642	116	4	ambiguous	ambiguous	ADJ
absel-2642	116	5	for	for	ADP
absel-2642	116	6	all	all	PRON
absel-2642	116	7	of	of	ADP
absel-2642	116	8	the	the	DET
absel-2642	116	9	accounting	accounting	NOUN
absel-2642	116	10	students	student	NOUN
absel-2642	116	11	,	,	PUNCT
absel-2642	116	12	but	but	CCONJ
absel-2642	116	13	especially	especially	ADV
absel-2642	116	14	so	so	ADV
absel-2642	116	15	for	for	ADP
absel-2642	116	16	those	those	PRON
absel-2642	116	17	with	with	ADP
absel-2642	116	18	no	no	DET
absel-2642	116	19	experience	experience	NOUN
absel-2642	116	20	as	as	ADP
absel-2642	116	21	a	a	DET
absel-2642	116	22	cpa	cpa	NOUN
absel-2642	116	23	.	.	PUNCT
absel-2642	117	1	but	but	CCONJ
absel-2642	117	2	we	we	PRON
absel-2642	117	3	argue	argue	VERB
absel-2642	117	4	that	that	SCONJ
absel-2642	117	5	this	this	PRON
absel-2642	117	6	is	be	AUX
absel-2642	117	7	probably	probably	ADV
absel-2642	117	8	one	one	NUM
absel-2642	117	9	of	of	ADP
absel-2642	117	10	the	the	DET
absel-2642	117	11	most	most	ADV
absel-2642	117	12	valuable	valuable	ADJ
absel-2642	117	13	aspects	aspect	NOUN
absel-2642	117	14	of	of	ADP
absel-2642	117	15	the	the	DET
absel-2642	117	16	case	case	NOUN
absel-2642	117	17	,	,	PUNCT
absel-2642	117	18	as	as	SCONJ
absel-2642	117	19	the	the	DET
absel-2642	117	20	students	student	NOUN
absel-2642	117	21	were	be	AUX
absel-2642	117	22	forced	force	VERB
absel-2642	117	23	to	to	PART
absel-2642	117	24	look	look	VERB
absel-2642	117	25	at	at	ADP
absel-2642	117	26	the	the	DET
absel-2642	117	27	audit	audit	NOUN
absel-2642	117	28	in	in	ADP
absel-2642	117	29	terms	term	NOUN
absel-2642	117	30	of	of	ADP
absel-2642	117	31	its	its	PRON
absel-2642	117	32	time	time	NOUN
absel-2642	117	33	costs	cost	NOUN
absel-2642	117	34	to	to	ADP
absel-2642	117	35	the	the	DET
absel-2642	117	36	firm	firm	NOUN
absel-2642	117	37	being	be	AUX
absel-2642	117	38	audited	audit	VERB
absel-2642	117	39	and	and	CCONJ
absel-2642	117	40	in	in	ADP
absel-2642	117	41	terms	term	NOUN
absel-2642	117	42	of	of	ADP
absel-2642	117	43	its	its	PRON
absel-2642	117	44	potential	potential	ADJ
absel-2642	117	45	costs	cost	NOUN
absel-2642	117	46	to	to	ADP
absel-2642	117	47	the	the	DET
absel-2642	117	48	cpa	cpa	NOUN
absel-2642	117	49	firm	firm	NOUN
absel-2642	117	50	if	if	SCONJ
absel-2642	117	51	the	the	DET
absel-2642	117	52	audit	audit	NOUN
absel-2642	117	53	is	be	AUX
absel-2642	117	54	not	not	PART
absel-2642	117	55	satisfactory	satisfactory	ADJ
absel-2642	117	56	.	.	PUNCT
absel-2642	118	1	consequently	consequently	ADV
absel-2642	118	2	,	,	PUNCT
absel-2642	118	3	the	the	DET
absel-2642	118	4	case	case	NOUN
absel-2642	118	5	not	not	PART
absel-2642	118	6	only	only	ADV
absel-2642	118	7	helps	help	VERB
absel-2642	118	8	the	the	DET
absel-2642	118	9	student	student	NOUN
absel-2642	118	10	understand	understand	VERB
absel-2642	118	11	the	the	DET
absel-2642	118	12	bayesian	bayesian	NOUN
absel-2642	118	13	approach	approach	NOUN
absel-2642	118	14	to	to	ADP
absel-2642	118	15	the	the	DET
absel-2642	118	16	audit	audit	NOUN
absel-2642	118	17	sample	sample	NOUN
absel-2642	118	18	size	size	NOUN
absel-2642	118	19	determination	determination	NOUN
absel-2642	118	20	,	,	PUNCT
absel-2642	118	21	but	but	CCONJ
absel-2642	118	22	it	it	PRON
absel-2642	118	23	also	also	ADV
absel-2642	118	24	forced	force	VERB
absel-2642	118	25	him	he	PRON
absel-2642	118	26	/	/	SYM
absel-2642	118	27	her	she	PRON
absel-2642	118	28	to	to	PART
absel-2642	118	29	look	look	VERB
absel-2642	118	30	at	at	ADP
absel-2642	118	31	the	the	DET
absel-2642	118	32	auditing	auditing	NOUN
absel-2642	118	33	process	process	NOUN
absel-2642	118	34	from	from	ADP
absel-2642	118	35	a	a	DET
absel-2642	118	36	somewhat	somewhat	ADV
absel-2642	118	37	different	different	ADJ
absel-2642	118	38	viewpoint	viewpoint	NOUN
absel-2642	118	39	.	.	PUNCT
absel-2642	119	1	exploring	explore	VERB
absel-2642	119	2	experiential	experiential	ADJ
absel-2642	119	3	learning	learning	NOUN
absel-2642	119	4	:	:	PUNCT
absel-2642	119	5	simulations	simulation	NOUN
absel-2642	119	6	and	and	CCONJ
absel-2642	119	7	experiential	experiential	ADJ
absel-2642	119	8	exercises	exercise	NOUN
absel-2642	119	9	,	,	PUNCT
absel-2642	119	10	volume	volume	NOUN
absel-2642	119	11	5	5	NUM
absel-2642	119	12	,	,	PUNCT
absel-2642	119	13	1978	1978	NUM
absel-2642	119	14	59	59	NUM
absel-2642	119	15	references	reference	NOUN
absel-2642	119	16	1	1	NUM
absel-2642	119	17	.	.	PUNCT
absel-2642	120	1	blocher	bloch	ADJ
absel-2642	120	2	,	,	PUNCT
absel-2642	120	3	edward	edward	PROPN
absel-2642	120	4	and	and	CCONJ
absel-2642	120	5	robertson	robertson	PROPN
absel-2642	120	6	,	,	PUNCT
absel-2642	120	7	jack	jack	PROPN
absel-2642	120	8	c.	c.	PROPN
absel-2642	120	9	,	,	PUNCT
absel-2642	120	10	“	"	PUNCT
absel-2642	120	11	bayesian	bayesian	NOUN
absel-2642	120	12	sampling	sampling	NOUN
absel-2642	120	13	procedures	procedure	NOUN
absel-2642	120	14	for	for	ADP
absel-2642	120	15	auditors	auditor	NOUN
absel-2642	120	16	:	:	PUNCT
absel-2642	120	17	computer	computer	NOUN
absel-2642	120	18	-	-	PUNCT
absel-2642	120	19	assisted	assist	VERB
absel-2642	120	20	instruction	instruction	NOUN
absel-2642	120	21	,	,	PUNCT
absel-2642	120	22	”	"	PUNCT
absel-2642	120	23	the	the	DET
absel-2642	120	24	accounting	accounting	NOUN
absel-2642	120	25	review	review	NOUN
absel-2642	120	26	,	,	PUNCT
absel-2642	120	27	(	(	PUNCT
absel-2642	120	28	april	april	PROPN
absel-2642	120	29	1976	1976	NUM
absel-2642	120	30	)	)	PUNCT
absel-2642	120	31	,	,	PUNCT
absel-2642	120	32	pp	pp	PROPN
absel-2642	120	33	.	.	PUNCT
absel-2642	121	1	359	359	NUM
absel-2642	121	2	-	-	SYM
absel-2642	121	3	363	363	NUM
absel-2642	121	4	.	.	PUNCT
absel-2642	122	1	2	2	NUM
absel-2642	122	2	.	.	X
absel-2642	122	3	corless	corless	PROPN
absel-2642	122	4	,	,	PUNCT
absel-2642	122	5	john	john	PROPN
absel-2642	122	6	c.	c.	PROPN
absel-2642	122	7	,	,	PUNCT
absel-2642	122	8	“	"	PUNCT
absel-2642	122	9	assessing	assess	VERB
absel-2642	122	10	prior	prior	ADJ
absel-2642	122	11	distributions	distribution	NOUN
absel-2642	122	12	for	for	ADP
absel-2642	122	13	applying	apply	VERB
absel-2642	122	14	bayesian	bayesian	NOUN
absel-2642	122	15	statistics	statistic	NOUN
absel-2642	122	16	in	in	ADP
absel-2642	122	17	auditing	audit	VERB
absel-2642	122	18	,	,	PUNCT
absel-2642	122	19	”	"	PUNCT
absel-2642	122	20	the	the	DET
absel-2642	122	21	accounting	accounting	NOUN
absel-2642	122	22	review	review	NOUN
absel-2642	122	23	(	(	PUNCT
absel-2642	122	24	july	july	PROPN
absel-2642	122	25	1972	1972	NUM
absel-2642	122	26	)	)	PUNCT
absel-2642	122	27	,	,	PUNCT
absel-2642	122	28	pp	pp	PROPN
absel-2642	122	29	.	.	PUNCT
absel-2642	123	1	556	556	NUM
absel-2642	123	2	-	-	SYM
absel-2642	123	3	566	566	NUM
absel-2642	123	4	.	.	NOUN
absel-2642	124	1	3	3	NUM
absel-2642	124	2	.	.	PUNCT
absel-2642	124	3	corless	corless	PROPN
absel-2642	124	4	,	,	PUNCT
absel-2642	124	5	john	john	PROPN
absel-2642	124	6	c.	c.	PROPN
absel-2642	124	7	,	,	PUNCT
absel-2642	124	8	“	"	PUNCT
absel-2642	124	9	comment	comment	NOUN
absel-2642	124	10	on	on	ADP
absel-2642	124	11	assessing	assess	VERB
absel-2642	124	12	prior	prior	ADJ
absel-2642	124	13	distributions	distribution	NOUN
absel-2642	124	14	for	for	ADP
absel-2642	124	15	applying	apply	VERB
absel-2642	124	16	bayesian	bayesian	NOUN
absel-2642	124	17	statistics	statistic	NOUN
absel-2642	124	18	in	in	ADP
absel-2642	124	19	auditing	audit	VERB
absel-2642	124	20	:	:	PUNCT
absel-2642	124	21	a	a	DET
absel-2642	124	22	reply	reply	NOUN
absel-2642	124	23	,	,	PUNCT
absel-2642	124	24	”	"	PUNCT
absel-2642	124	25	the	the	DET
absel-2642	124	26	accounting	accounting	NOUN
absel-2642	124	27	review	review	NOUN
absel-2642	124	28	(	(	PUNCT
absel-2642	124	29	january	january	PROPN
absel-2642	124	30	1975	1975	NUM
absel-2642	124	31	)	)	PUNCT
absel-2642	124	32	,	,	PUNCT
absel-2642	125	1	pp	pp	ADP
absel-2642	125	2	.	.	PUNCT
absel-2642	126	1	158	158	NUM
absel-2642	126	2	-	-	SYM
absel-2642	126	3	159	159	NUM
absel-2642	126	4	.	.	PUNCT
absel-2642	126	5	4	4	NUM
absel-2642	126	6	.	.	X
absel-2642	126	7	francisco	francisco	PROPN
absel-2642	126	8	,	,	PUNCT
absel-2642	126	9	albert	albert	PROPN
absel-2642	126	10	k.	k.	PROPN
absel-2642	126	11	,	,	PUNCT
absel-2642	126	12	“	"	PUNCT
absel-2642	126	13	the	the	DET
absel-2642	126	14	application	application	NOUN
absel-2642	126	15	of	of	ADP
absel-2642	126	16	bayesian	bayesian	NOUN
absel-2642	126	17	statistics	statistic	NOUN
absel-2642	126	18	to	to	ADP
absel-2642	126	19	auditing	audit	VERB
absel-2642	126	20	:	:	PUNCT
absel-2642	126	21	discrete	discrete	ADJ
absel-2642	126	22	versus	versus	ADP
absel-2642	126	23	continuous	continuous	ADJ
absel-2642	126	24	prior	prior	ADJ
absel-2642	126	25	distributions	distribution	NOUN
absel-2642	126	26	,	,	PUNCT
absel-2642	126	27	”	"	PUNCT
absel-2642	126	28	working	work	VERB
absel-2642	126	29	paper	paper	NOUN
absel-2642	126	30	74	74	NUM
absel-2642	126	31	-	-	SYM
absel-2642	126	32	1	1	NUM
absel-2642	126	33	,	,	PUNCT
absel-2642	126	34	center	center	NOUN
absel-2642	126	35	for	for	ADP
absel-2642	126	36	business	business	NOUN
absel-2642	126	37	research	research	NOUN
absel-2642	126	38	and	and	CCONJ
absel-2642	126	39	services	service	NOUN
absel-2642	126	40	,	,	PUNCT
absel-2642	126	41	college	college	NOUN
absel-2642	126	42	of	of	ADP
absel-2642	126	43	business	business	NOUN
absel-2642	126	44	,	,	PUNCT
absel-2642	126	45	idaho	idaho	PROPN
absel-2642	126	46	state	state	PROPN
absel-2642	126	47	university	university	PROPN
absel-2642	126	48	,	,	PUNCT
absel-2642	126	49	(	(	PUNCT
absel-2642	126	50	december	december	PROPN
absel-2642	126	51	1974	1974	NUM
absel-2642	126	52	)	)	PUNCT
absel-2642	126	53	.	.	PUNCT
absel-2642	127	1	5	5	X
absel-2642	127	2	.	.	X
absel-2642	127	3	gentry	gentry	NOUN
absel-2642	127	4	,	,	PUNCT
absel-2642	127	5	james	james	PROPN
absel-2642	127	6	w.	w.	PROPN
absel-2642	127	7	,	,	PUNCT
absel-2642	127	8	burns	burn	NOUN
absel-2642	127	9	,	,	PUNCT
absel-2642	127	10	alvin	alvin	PROPN
absel-2642	127	11	c.	c.	PROPN
absel-2642	127	12	,	,	PUNCT
absel-2642	127	13	and	and	CCONJ
absel-2642	127	14	reutzel	reutzel	NOUN
absel-2642	127	15	,	,	PUNCT
absel-2642	127	16	edward	edward	PROPN
absel-2642	127	17	t.	t.	PROPN
absel-2642	127	18	,	,	PUNCT
absel-2642	127	19	“	"	PUNCT
absel-2642	127	20	the	the	DET
absel-2642	127	21	use	use	NOUN
absel-2642	127	22	of	of	ADP
absel-2642	127	23	program	program	NOUN
absel-2642	127	24	bayes	bayes	NOUN
absel-2642	127	25	in	in	ADP
absel-2642	127	26	t	t	PROPN
absel-2642	127	27	~	~	PUNCT
absel-2642	127	28	he	he	PRON
absel-2642	127	29	teaching	teaching	NOUN
absel-2642	127	30	of	of	ADP
absel-2642	127	31	sample	sample	NOUN
absel-2642	127	32	size	size	NOUN
absel-2642	127	33	determination	determination	NOUN
absel-2642	127	34	in	in	ADP
absel-2642	127	35	survey	survey	NOUN
absel-2642	127	36	research	research	NOUN
absel-2642	127	37	.	.	PUNCT
absel-2642	127	38	”	"	PUNCT
absel-2642	128	1	in	in	ADP
absel-2642	128	2	richard	richard	PROPN
absel-2642	128	3	h.	h.	PROPN
absel-2642	128	4	buskirk	buskirk	PROPN
absel-2642	128	5	,	,	PUNCT
absel-2642	128	6	simulation	simulation	NOUN
absel-2642	128	7	games	game	NOUN
absel-2642	128	8	and	and	CCONJ
absel-2642	128	9	experiential	experiential	ADJ
absel-2642	128	10	learning	learning	NOUN
absel-2642	128	11	in	in	ADP
absel-2642	128	12	action	action	NOUN
absel-2642	128	13	,	,	PUNCT
absel-2642	128	14	proceedings	proceeding	NOUN
absel-2642	128	15	,	,	PUNCT
absel-2642	128	16	2nd	2nd	ADJ
absel-2642	128	17	absel	absel	NOUN
absel-2642	128	18	conference	conference	NOUN
absel-2642	128	19	,	,	PUNCT
absel-2642	128	20	bloomington	bloomington	PROPN
absel-2642	128	21	,	,	PUNCT
absel-2642	128	22	indiana	indiana	PROPN
absel-2642	128	23	,	,	PUNCT
absel-2642	128	24	(	(	PUNCT
absel-2642	128	25	april	april	PROPN
absel-2642	128	26	1975	1975	NUM
absel-2642	128	27	)	)	PUNCT
absel-2642	128	28	,	,	PUNCT
absel-2642	128	29	pp	pp	ADP
absel-2642	128	30	.	.	PUNCT
absel-2642	129	1	73	73	NUM
absel-2642	129	2	-	-	SYM
absel-2642	129	3	80	80	NUM
absel-2642	129	4	.	.	PUNCT
absel-2642	130	1	6	6	NUM
absel-2642	130	2	.	.	X
absel-2642	130	3	jones	jones	PROPN
absel-2642	130	4	,	,	PUNCT
absel-2642	130	5	j.	j.	PROPN
absel-2642	130	6	morgan	morgan	PROPN
absel-2642	130	7	,	,	PUNCT
absel-2642	130	8	introduction	introduction	NOUN
absel-2642	130	9	to	to	ADP
absel-2642	130	10	decision	decision	NOUN
absel-2642	130	11	theory	theory	NOUN
absel-2642	130	12	,	,	PUNCT
absel-2642	130	13	homewood	homewood	PROPN
absel-2642	130	14	,	,	PUNCT
absel-2642	130	15	illinois	illinois	PROPN
absel-2642	130	16	:	:	PUNCT
absel-2642	130	17	richard	richard	PROPN
absel-2642	130	18	d.	d.	PROPN
absel-2642	130	19	irwin	irwin	PROPN
absel-2642	130	20	,	,	PUNCT
absel-2642	130	21	inc	inc	PROPN
absel-2642	130	22	.	.	PROPN
absel-2642	130	23	,	,	PUNCT
absel-2642	130	24	1977	1977	NUM
absel-2642	130	25	.	.	PUNCT
absel-2642	131	1	7	7	X
absel-2642	131	2	.	.	X
absel-2642	131	3	kraft	kraft	NOUN
absel-2642	131	4	,	,	PUNCT
absel-2642	131	5	william	william	PROPN
absel-2642	131	6	h.	h.	PROPN
absel-2642	131	7	,	,	PUNCT
absel-2642	131	8	jr	jr	PROPN
absel-2642	131	9	.	.	PROPN
absel-2642	131	10	,	,	PUNCT
absel-2642	131	11	“	"	PUNCT
absel-2642	131	12	statistical	statistical	ADJ
absel-2642	131	13	sampling	sampling	NOUN
absel-2642	131	14	for	for	ADP
absel-2642	131	15	auditors	auditor	NOUN
absel-2642	131	16	:	:	PUNCT
absel-2642	131	17	a	a	DET
absel-2642	131	18	new	new	ADJ
absel-2642	131	19	look	look	NOUN
absel-2642	131	20	,	,	PUNCT
absel-2642	131	21	”	"	PUNCT
absel-2642	131	22	the	the	DET
absel-2642	131	23	journal	journal	NOUN
absel-2642	131	24	of	of	ADP
absel-2642	131	25	accountancy	accountancy	NOUN
absel-2642	131	26	(	(	PUNCT
absel-2642	131	27	august	august	PROPN
absel-2642	131	28	1968	1968	NUM
absel-2642	131	29	)	)	PUNCT
absel-2642	131	30	,	,	PUNCT
absel-2642	132	1	pp	pp	PROPN
absel-2642	132	2	.	.	PUNCT
absel-2642	133	1	49	49	NUM
absel-2642	133	2	-	-	SYM
absel-2642	133	3	56	56	NUM
absel-2642	133	4	.	.	NOUN
absel-2642	133	5	8	8	NUM
absel-2642	133	6	.	.	X
absel-2642	134	1	smith	smith	PROPN
absel-2642	134	2	,	,	PUNCT
absel-2642	134	3	kenneth	kenneth	PROPN
absel-2642	134	4	a.	a.	PROPN
absel-2642	134	5	,	,	PUNCT
absel-2642	134	6	“	"	PUNCT
absel-2642	134	7	the	the	DET
absel-2642	134	8	relationship	relationship	NOUN
absel-2642	134	9	of	of	ADP
absel-2642	134	10	internal	internal	ADJ
absel-2642	134	11	control	control	NOUN
absel-2642	134	12	evaluation	evaluation	NOUN
absel-2642	134	13	and	and	CCONJ
absel-2642	134	14	audit	audit	NOUN
absel-2642	134	15	sample	sample	NOUN
absel-2642	134	16	size	size	NOUN
absel-2642	134	17	,	,	PUNCT
absel-2642	134	18	”	"	PUNCT
absel-2642	134	19	the	the	DET
absel-2642	134	20	accounting	accounting	NOUN
absel-2642	134	21	review	review	NOUN
absel-2642	134	22	(	(	PUNCT
absel-2642	134	23	april	april	PROPN
absel-2642	134	24	1972	1972	NUM
absel-2642	134	25	)	)	PUNCT
absel-2642	134	26	,	,	PUNCT
absel-2642	134	27	pp	pp	PROPN
absel-2642	134	28	.	.	PUNCT
absel-2642	135	1	201	201	NUM
absel-2642	135	2	-	-	SYM
absel-2642	135	3	209	209	NUM
absel-2642	135	4	.	.	PUNCT
absel-2642	136	1	9	9	X
absel-2642	136	2	.	.	X
absel-2642	137	1	sorensen	sorensen	PROPN
absel-2642	137	2	,	,	PUNCT
absel-2642	137	3	james	james	PROPN
absel-2642	137	4	e.	e.	PROPN
absel-2642	137	5	,	,	PUNCT
absel-2642	137	6	“	"	PUNCT
absel-2642	137	7	bayesian	bayesian	NOUN
absel-2642	137	8	analysis	analysis	NOUN
absel-2642	137	9	in	in	ADP
absel-2642	137	10	auditing	audit	VERB
absel-2642	137	11	,	,	PUNCT
absel-2642	137	12	”	"	PUNCT
absel-2642	137	13	the	the	DET
absel-2642	137	14	accounting	accounting	NOUN
absel-2642	137	15	review	review	NOUN
absel-2642	137	16	(	(	PUNCT
absel-2642	137	17	july	july	PROPN
absel-2642	137	18	1969	1969	NUM
absel-2642	137	19	)	)	PUNCT
absel-2642	137	20	,	,	PUNCT
absel-2642	137	21	pp	pp	ADP
absel-2642	137	22	.	.	PUNCT
absel-2642	138	1	555	555	NUM
absel-2642	138	2	-	-	SYM
absel-2642	138	3	556	556	NUM
absel-2642	138	4	.	.	NOUN
absel-2642	138	5	10	10	NUM
absel-2642	138	6	.	.	X
absel-2642	138	7	tracy	tracy	PROPN
absel-2642	138	8	,	,	PUNCT
absel-2642	138	9	john	john	PROPN
absel-2642	138	10	a.	a.	PROPN
absel-2642	138	11	,	,	PUNCT
absel-2642	138	12	“	"	PUNCT
absel-2642	138	13	bayesian	bayesian	NOUN
absel-2642	138	14	statistical	statistical	ADJ
absel-2642	138	15	methods	method	NOUN
absel-2642	138	16	in	in	ADP
absel-2642	138	17	auditing	audit	VERB
absel-2642	138	18	,	,	PUNCT
absel-2642	138	19	”	"	PUNCT
absel-2642	138	20	the	the	DET
absel-2642	138	21	accounting	accounting	NOUN
absel-2642	138	22	review	review	NOUN
absel-2642	138	23	(	(	PUNCT
absel-2642	138	24	january	january	PROPN
absel-2642	138	25	1969	1969	NUM
absel-2642	138	26	)	)	PUNCT
absel-2642	138	27	,	,	PUNCT
absel-2642	138	28	pp	pp	ADP
absel-2642	138	29	.	.	PUNCT
absel-2642	139	1	90	90	NUM
absel-2642	139	2	-	-	SYM
absel-2642	139	3	98	98	NUM
absel-2642	139	4	.	.	PUNCT
absel-2642	140	1	11	11	NUM
absel-2642	140	2	.	.	PUNCT
absel-2642	141	1	ward	ward	NOUN
absel-2642	141	2	,	,	PUNCT
absel-2642	141	3	bart	bart	PROPN
absel-2642	141	4	j.	j.	PROPN
absel-2642	141	5	,	,	PUNCT
absel-2642	141	6	“	"	PUNCT
absel-2642	141	7	assessing	assess	VERB
absel-2642	141	8	prior	prior	ADJ
absel-2642	141	9	distributions	distribution	NOUN
absel-2642	141	10	for	for	ADP
absel-2642	141	11	applying	apply	VERB
absel-2642	141	12	bayesian	bayesian	NOUN
absel-2642	141	13	statistics	statistic	NOUN
absel-2642	141	14	in	in	ADP
absel-2642	141	15	auditing	audit	VERB
absel-2642	141	16	:	:	PUNCT
absel-2642	141	17	a	a	DET
absel-2642	141	18	comment	comment	NOUN
absel-2642	141	19	,	,	PUNCT
absel-2642	141	20	”	"	PUNCT
absel-2642	141	21	the	the	DET
absel-2642	141	22	accounting	accounting	NOUN
absel-2642	141	23	review	review	NOUN
absel-2642	141	24	(	(	PUNCT
absel-2642	141	25	january	january	PROPN
absel-2642	141	26	1975	1975	NUM
absel-2642	141	27	)	)	PUNCT
absel-2642	141	28	,	,	PUNCT
absel-2642	141	29	pp	pp	ADP
absel-2642	141	30	.	.	PUNCT
absel-2642	142	1	155	155	NUM
absel-2642	142	2	-	-	SYM
absel-2642	142	3	157	157	NUM
absel-2642	142	4	.	.	PUNCT
absel-2642	143	1	12	12	NUM
absel-2642	143	2	.	.	PUNCT
absel-2642	143	3	winkler	winkler	NOUN
absel-2642	143	4	,	,	PUNCT
absel-2642	143	5	robert	robert	PROPN
absel-2642	143	6	l.	l.	PROPN
absel-2642	143	7	,	,	PUNCT
absel-2642	143	8	introduction	introduction	NOUN
absel-2642	143	9	to	to	ADP
absel-2642	143	10	bayesian	bayesian	NOUN
absel-2642	143	11	inference	inference	NOUN
absel-2642	143	12	and	and	CCONJ
absel-2642	143	13	decision	decision	NOUN
absel-2642	143	14	,	,	PUNCT
absel-2642	143	15	new	new	PROPN
absel-2642	143	16	york	york	PROPN
absel-2642	143	17	:	:	PUNCT
absel-2642	143	18	holt	holt	PROPN
absel-2642	143	19	,	,	PUNCT
absel-2642	143	20	rinehart	rinehart	PROPN
absel-2642	143	21	,	,	PUNCT
absel-2642	143	22	and	and	CCONJ
absel-2642	143	23	winston	winston	PROPN
absel-2642	143	24	,	,	PUNCT
absel-2642	143	25	inc	inc	PROPN
absel-2642	143	26	.	.	PROPN
absel-2642	143	27	,	,	PUNCT
absel-2642	143	28	1972	1972	NUM
absel-2642	143	29	.	.	PUNCT
absel-2642	144	1	table	table	NOUN
absel-2642	144	2	of	of	ADP
absel-2642	144	3	contents	content	NOUN
absel-2642	144	4	volume	volume	NOUN
absel-2642	144	5	5	5	NUM
absel-2642	144	6	,	,	PUNCT
absel-2642	144	7	1978	1978	NUM
absel-2642	144	8	debriefing	debriefing	NOUN
absel-2642	144	9	:	:	PUNCT
absel-2642	144	10	the	the	DET
absel-2642	144	11	key	key	NOUN
absel-2642	144	12	to	to	AUX
absel-2642	144	13	effective	effective	ADJ
absel-2642	144	14	experiential	experiential	ADJ
absel-2642	144	15	learning	learning	NOUN
absel-2642	144	16	a	a	DET
absel-2642	144	17	kiss	kiss	NOUN
absel-2642	144	18	before	before	ADP
absel-2642	144	19	debriefing	debrief	VERB
absel-2642	144	20	debriefing	debriefing	NOUN
absel-2642	144	21	with	with	ADP
absel-2642	144	22	serialized	serialized	ADJ
absel-2642	144	23	theory	theory	NOUN
absel-2642	144	24	development	development	NOUN
absel-2642	144	25	for	for	ADP
absel-2642	144	26	taskteam	taskteam	NOUN
absel-2642	144	27	learning	learn	VERB
absel-2642	144	28	insights	insight	NOUN
absel-2642	144	29	into	into	ADP
absel-2642	144	30	debriefing	debrief	VERB
absel-2642	144	31	experiential	experiential	ADJ
absel-2642	144	32	learning	learning	NOUN
absel-2642	144	33	exercises	exercise	VERB
absel-2642	144	34	the	the	DET
absel-2642	144	35	two	two	NUM
absel-2642	144	36	-	-	PUNCT
absel-2642	144	37	step	step	NOUN
absel-2642	144	38	flow	flow	NOUN
absel-2642	144	39	of	of	ADP
absel-2642	144	40	experiential	experiential	ADJ
absel-2642	144	41	learning	learning	NOUN
absel-2642	144	42	:	:	PUNCT
absel-2642	144	43	a	a	DET
absel-2642	144	44	preliminary	preliminary	ADJ
absel-2642	144	45	investigation	investigation	NOUN
absel-2642	144	46	programmatic	programmatic	ADJ
absel-2642	144	47	experienced	experience	VERB
absel-2642	144	48	-	-	PUNCT
absel-2642	144	49	based	base	VERB
absel-2642	144	50	learning	learning	NOUN
absel-2642	144	51	in	in	ADP
absel-2642	144	52	an	an	DET
absel-2642	144	53	mba	mba	NOUN
absel-2642	144	54	program	program	NOUN
absel-2642	144	55	the	the	DET
absel-2642	144	56	new	new	ADJ
absel-2642	144	57	research	research	NOUN
absel-2642	144	58	focus	focus	NOUN
absel-2642	144	59	:	:	PUNCT
absel-2642	144	60	an	an	DET
absel-2642	144	61	analysis	analysis	NOUN
absel-2642	144	62	of	of	ADP
absel-2642	144	63	the	the	DET
absel-2642	144	64	simulation	simulation	NOUN
absel-2642	144	65	game	game	NOUN
absel-2642	144	66	user	user	NOUN
absel-2642	144	67	an	an	DET
absel-2642	144	68	analysis	analysis	NOUN
absel-2642	144	69	of	of	ADP
absel-2642	144	70	performance	performance	NOUN
absel-2642	144	71	in	in	ADP
absel-2642	144	72	simulation	simulation	NOUN
absel-2642	144	73	games	game	NOUN
absel-2642	144	74	compared	compare	VERB
absel-2642	144	75	to	to	ADP
absel-2642	144	76	performance	performance	NOUN
absel-2642	144	77	on	on	ADP
absel-2642	144	78	structured	structure	VERB
absel-2642	144	79	course	course	NOUN
absel-2642	144	80	criteria	criterion	NOUN
absel-2642	144	81	:	:	PUNCT
absel-2642	144	82	a	a	DET
absel-2642	144	83	case	case	NOUN
absel-2642	144	84	study	study	NOUN
absel-2642	144	85	le	le	PROPN
absel-2642	144	86	's	's	PART
absel-2642	144	87	simplify	simplify	VERB
absel-2642	144	88	the	the	DET
absel-2642	144	89	administrative	administrative	ADJ
absel-2642	144	90	requirements	requirement	NOUN
absel-2642	144	91	of	of	ADP
absel-2642	144	92	computerized	computerized	ADJ
absel-2642	144	93	educational	educational	ADJ
absel-2642	144	94	simulations	simulation	NOUN
absel-2642	144	95	assessment	assessment	NOUN
absel-2642	144	96	of	of	ADP
absel-2642	144	97	sex	sex	NOUN
absel-2642	144	98	stereotypes	stereotype	NOUN
absel-2642	144	99	within	within	ADP
absel-2642	144	100	task	task	PROPN
absel-2642	144	101	group	group	PROPN
absel-2642	144	102	simulation	simulation	NOUN
absel-2642	144	103	the	the	DET
absel-2642	144	104	use	use	NOUN
absel-2642	144	105	of	of	ADP
absel-2642	144	106	program	program	NOUN
absel-2642	144	107	bayaud	bayaud	NOUN
absel-2642	144	108	in	in	ADP
absel-2642	144	109	the	the	DET
absel-2642	144	110	teaching	teaching	NOUN
absel-2642	144	111	of	of	ADP
absel-2642	144	112	audit	audit	NOUN
absel-2642	144	113	sampling	sample	VERB
absel-2642	144	114	the	the	DET
absel-2642	144	115	effectiveness	effectiveness	NOUN
absel-2642	144	116	of	of	ADP
absel-2642	144	117	progressively	progressively	ADV
absel-2642	144	118	complex	complex	ADJ
absel-2642	144	119	accounting	accounting	NOUN
absel-2642	144	120	simulations	simulation	NOUN
absel-2642	144	121	in	in	ADP
absel-2642	144	122	increasing	increase	VERB
absel-2642	144	123	decision	decision	NOUN
absel-2642	144	124	-	-	PUNCT
absel-2642	144	125	making	make	VERB
absel-2642	144	126	performance	performance	NOUN
absel-2642	144	127	the	the	DET
absel-2642	144	128	natural	natural	ADJ
absel-2642	144	129	learning	learning	NOUN
absel-2642	144	130	project	project	NOUN
absel-2642	144	131	the	the	DET
absel-2642	144	132	application	application	NOUN
absel-2642	144	133	of	of	ADP
absel-2642	144	134	a	a	DET
absel-2642	144	135	us	us	PROPN
absel-2642	144	136	-	-	PUNCT
absel-2642	144	137	ussr	ussr	ADJ
absel-2642	144	138	trade	trade	NOUN
absel-2642	144	139	simulation	simulation	NOUN
absel-2642	144	140	to	to	ADP
absel-2642	144	141	the	the	DET
absel-2642	144	142	reaching	reaching	NOUN
absel-2642	144	143	of	of	ADP
absel-2642	144	144	business	business	NOUN
absel-2642	144	145	russian	russian	NOUN
absel-2642	144	146	the	the	DET
absel-2642	144	147	use	use	NOUN
absel-2642	144	148	of	of	ADP
absel-2642	144	149	semi	semi	ADJ
absel-2642	144	150	-	-	ADJ
absel-2642	144	151	autonomous	autonomous	ADJ
absel-2642	144	152	work	work	NOUN
absel-2642	144	153	group	group	NOUN
absel-2642	144	154	in	in	ADP
absel-2642	144	155	graduate	graduate	NOUN
absel-2642	144	156	management	management	NOUN
absel-2642	144	157	education	education	NOUN
absel-2642	144	158	:	:	PUNCT
absel-2642	144	159	an	an	DET
absel-2642	144	160	australian	australian	ADJ
absel-2642	144	161	experience	experience	NOUN
absel-2642	144	162	evaluation	evaluation	NOUN
absel-2642	144	163	of	of	ADP
absel-2642	144	164	an	an	DET
absel-2642	144	165	experimental	experimental	ADJ
absel-2642	144	166	course	course	NOUN
absel-2642	144	167	in	in	ADP
absel-2642	144	168	organizational	organizational	ADJ
absel-2642	144	169	behavior	behavior	NOUN
absel-2642	144	170	for	for	ADP
absel-2642	144	171	managers	manager	NOUN
absel-2642	144	172	of	of	ADP
absel-2642	144	173	japanese	japanese	ADJ
absel-2642	144	174	banks	bank	NOUN
absel-2642	144	175	berkshire	berkshire	PROPN
absel-2642	144	176	ii	ii	PROPN
absel-2642	144	177	:	:	PUNCT
absel-2642	144	178	an	an	DET
absel-2642	144	179	experiential	experiential	ADJ
absel-2642	144	180	decision	decision	NOUN
absel-2642	144	181	making	make	VERB
absel-2642	144	182	exercise	exercise	NOUN
absel-2642	144	183	:	:	PUNCT
absel-2642	144	184	an	an	DET
absel-2642	144	185	exercise	exercise	NOUN
absel-2642	144	186	in	in	ADP
absel-2642	144	187	hegelian	hegelian	ADJ
absel-2642	144	188	inquiry	inquiry	NOUN
absel-2642	144	189	creating	create	VERB
absel-2642	144	190	a	a	DET
absel-2642	144	191	responsible	responsible	ADJ
absel-2642	144	192	managerial	managerial	ADJ
absel-2642	144	193	experience	experience	NOUN
absel-2642	144	194	a	a	DET
absel-2642	144	195	framework	framework	NOUN
absel-2642	144	196	for	for	ADP
absel-2642	144	197	determining	determine	VERB
absel-2642	144	198	the	the	DET
absel-2642	144	199	pedagogical	pedagogical	ADJ
absel-2642	144	200	value	value	NOUN
absel-2642	144	201	of	of	ADP
absel-2642	144	202	simulation	simulation	NOUN
absel-2642	144	203	gaming	gaming	NOUN
absel-2642	144	204	:	:	PUNCT
absel-2642	144	205	implications	implication	NOUN
absel-2642	144	206	for	for	ADP
absel-2642	144	207	future	future	ADJ
absel-2642	144	208	simulation	simulation	NOUN
absel-2642	144	209	gamin	gamin	PROPN
absel-2642	144	210	research	research	PROPN
absel-2642	144	211	emergent	emergent	NOUN
absel-2642	144	212	simulations	simulation	NOUN
absel-2642	144	213	in	in	ADP
absel-2642	144	214	administration	administration	NOUN
absel-2642	144	215	courses	course	NOUN
absel-2642	144	216	measurement	measurement	NOUN
absel-2642	144	217	of	of	ADP
absel-2642	144	218	administrator	administrator	NOUN
absel-2642	144	219	role	role	NOUN
absel-2642	144	220	for	for	ADP
absel-2642	144	221	feedback	feedback	NOUN
absel-2642	144	222	on	on	ADP
absel-2642	144	223	structure	structure	NOUN
absel-2642	144	224	and	and	CCONJ
absel-2642	144	225	goals	goal	NOUN
absel-2642	144	226	an	an	DET
absel-2642	144	227	experiment	experiment	NOUN
absel-2642	144	228	in	in	ADP
absel-2642	144	229	assessing	assess	VERB
absel-2642	144	230	the	the	DET
absel-2642	144	231	theoretical	theoretical	ADJ
absel-2642	144	232	recognition	recognition	NOUN
absel-2642	144	233	and	and	CCONJ
absel-2642	144	234	application	application	NOUN
absel-2642	144	235	leaning	lean	VERB
absel-2642	144	236	skills	skill	NOUN
absel-2642	144	237	of	of	ADP
absel-2642	144	238	student	student	NOUN
absel-2642	144	239	case	case	NOUN
absel-2642	144	240	writers	writer	VERB
absel-2642	144	241	some	some	DET
absel-2642	144	242	game	game	NOUN
absel-2642	144	243	information	information	NOUN
absel-2642	144	244	systems	system	NOUN
absel-2642	144	245	experience	experience	NOUN
absel-2642	144	246	using	use	VERB
absel-2642	144	247	job	job	NOUN
absel-2642	144	248	control	control	NOUN
absel-2642	144	249	language	language	NOUN
absel-2642	144	250	(	(	PUNCT
absel-2642	144	251	jcl	jcl	NOUN
absel-2642	144	252	)	)	PUNCT
absel-2642	144	253	for	for	ADP
absel-2642	144	254	group	group	NOUN
absel-2642	144	255	and	and	CCONJ
absel-2642	144	256	individual	individual	ADJ
absel-2642	144	257	simulation	simulation	NOUN
absel-2642	144	258	considerations	consideration	NOUN
absel-2642	144	259	for	for	ADP
absel-2642	144	260	the	the	DET
absel-2642	144	261	use	use	NOUN
absel-2642	144	262	of	of	ADP
absel-2642	144	263	computerized	computerized	ADJ
absel-2642	144	264	business	business	NOUN
absel-2642	144	265	simulations	simulation	NOUN
absel-2642	144	266	assessing	assess	VERB
absel-2642	144	267	the	the	DET
absel-2642	144	268	effectiveness	effectiveness	NOUN
absel-2642	144	269	of	of	ADP
absel-2642	144	270	learning	learn	VERB
absel-2642	144	271	styles	style	NOUN
absel-2642	144	272	as	as	ADP
absel-2642	144	273	predictors	predictor	NOUN
absel-2642	144	274	of	of	ADP
absel-2642	144	275	performance	performance	NOUN
absel-2642	144	276	within	within	ADP
absel-2642	144	277	three	three	NUM
absel-2642	144	278	distinct	distinct	ADJ
absel-2642	144	279	pedogogic	pedogogic	ADJ
absel-2642	144	280	methodologies	methodology	NOUN
absel-2642	144	281	learning	learn	VERB
absel-2642	144	282	style	style	NOUN
absel-2642	144	283	and	and	CCONJ
absel-2642	144	284	performance	performance	NOUN
absel-2642	144	285	a	a	DET
absel-2642	144	286	psychometric	psychometric	ADJ
absel-2642	144	287	analysis	analysis	NOUN
absel-2642	144	288	of	of	ADP
absel-2642	144	289	kolb	kolb	PROPN
absel-2642	144	290	's	's	PART
absel-2642	144	291	learning	learning	NOUN
absel-2642	144	292	styles	style	NOUN
absel-2642	144	293	inventory	inventory	NOUN
absel-2642	144	294	learning	learn	VERB
absel-2642	144	295	to	to	PART
absel-2642	144	296	identify	identify	VERB
absel-2642	144	297	and	and	CCONJ
absel-2642	144	298	satisfy	satisfy	VERB
absel-2642	144	299	consumer	consumer	NOUN
absel-2642	144	300	wants	want	VERB
absel-2642	144	301	:	:	PUNCT
absel-2642	144	302	a	a	DET
absel-2642	144	303	classroom	classroom	NOUN
absel-2642	144	304	game	game	NOUN
absel-2642	144	305	an	an	DET
absel-2642	144	306	experiential	experiential	ADJ
absel-2642	144	307	exercise	exercise	NOUN
absel-2642	144	308	in	in	ADP
absel-2642	144	309	product	product	NOUN
absel-2642	144	310	benefit	benefit	NOUN
absel-2642	144	311	segmentation	segmentation	NOUN
absel-2642	144	312	sales	sale	NOUN
absel-2642	144	313	and	and	CCONJ
absel-2642	144	314	sales	sale	NOUN
absel-2642	144	315	management	management	NOUN
absel-2642	144	316	:	:	PUNCT
absel-2642	144	317	a	a	DET
absel-2642	144	318	case	case	NOUN
absel-2642	144	319	/	/	SYM
absel-2642	144	320	simulation	simulation	NOUN
absel-2642	144	321	approach	approach	NOUN
absel-2642	144	322	the	the	DET
absel-2642	144	323	sbi	sbi	PROPN
absel-2642	144	324	case	case	NOUN
absel-2642	144	325	as	as	ADP
absel-2642	144	326	experiential	experiential	ADJ
absel-2642	144	327	learning	learn	VERB
absel-2642	144	328	the	the	DET
absel-2642	144	329	use	use	NOUN
absel-2642	144	330	of	of	ADP
absel-2642	144	331	a	a	DET
absel-2642	144	332	live	live	ADJ
absel-2642	144	333	case	case	NOUN
absel-2642	144	334	in	in	ADP
absel-2642	144	335	teaching	teach	VERB
absel-2642	144	336	organization	organization	NOUN
absel-2642	144	337	theory	theory	NOUN
absel-2642	144	338	and	and	CCONJ
absel-2642	144	339	management	management	NOUN
absel-2642	144	340	principles	principle	NOUN
absel-2642	144	341	to	to	PART
absel-2642	144	342	graduate	graduate	VERB
absel-2642	144	343	students	student	NOUN
absel-2642	144	344	the	the	DET
absel-2642	144	345	residency	residency	NOUN
absel-2642	144	346	in	in	ADP
absel-2642	144	347	hospital	hospital	NOUN
absel-2642	144	348	and	and	CCONJ
absel-2642	144	349	health	health	NOUN
absel-2642	144	350	administration	administration	NOUN
absel-2642	144	351	as	as	ADP
absel-2642	144	352	experiential	experiential	ADJ
absel-2642	144	353	learning	learn	VERB
absel-2642	144	354	the	the	DET
absel-2642	144	355	extended	extend	VERB
absel-2642	144	356	live	live	ADJ
absel-2642	144	357	case	case	NOUN
absel-2642	144	358	approach	approach	NOUN
absel-2642	144	359	to	to	ADP
absel-2642	144	360	teaching	teach	VERB
absel-2642	144	361	marketing	marketing	NOUN
absel-2642	144	362	research	research	NOUN
absel-2642	144	363	experiential	experiential	ADJ
absel-2642	144	364	learning	learning	NOUN
absel-2642	144	365	in	in	ADP
absel-2642	144	366	marketing	marketing	NOUN
absel-2642	144	367	:	:	PUNCT
absel-2642	144	368	student	student	NOUN
absel-2642	144	369	consultants	consultant	NOUN
absel-2642	144	370	the	the	DET
absel-2642	144	371	brazil	brazil	PROPN
absel-2642	144	372	-	-	PUNCT
absel-2642	144	373	columbia	columbia	PROPN
absel-2642	144	374	coffee	coffee	NOUN
absel-2642	144	375	marketing	marketing	NOUN
absel-2642	144	376	negotiations	negotiation	NOUN
absel-2642	144	377	:	:	PUNCT
absel-2642	144	378	an	an	DET
absel-2642	144	379	experiential	experiential	ADJ
absel-2642	144	380	exercise	exercise	NOUN
absel-2642	144	381	aimed	aim	VERB
absel-2642	144	382	at	at	ADP
absel-2642	144	383	highlighting	highlight	VERB
absel-2642	144	384	the	the	DET
absel-2642	144	385	dynamics	dynamic	NOUN
absel-2642	144	386	involved	involve	VERB
absel-2642	144	387	in	in	ADP
absel-2642	144	388	the	the	DET
absel-2642	144	389	international	international	ADJ
absel-2642	144	390	business	business	NOUN
absel-2642	144	391	negotiation	negotiation	NOUN
absel-2642	144	392	process	process	NOUN
absel-2642	144	393	educational	educational	ADJ
absel-2642	144	394	values	value	NOUN
absel-2642	144	395	of	of	ADP
absel-2642	144	396	simulation	simulation	NOUN
absel-2642	144	397	gaming	gaming	NOUN
absel-2642	144	398	business	business	PROPN
absel-2642	144	399	simulation	simulation	NOUN
absel-2642	144	400	re	re	VERB
absel-2642	144	401	-	-	VERB
absel-2642	144	402	revisited	revisit	VERB
absel-2642	144	403	simulation	simulation	NOUN
absel-2642	144	404	and	and	CCONJ
absel-2642	144	405	experiential	experiential	ADJ
absel-2642	144	406	learning	learning	NOUN
absel-2642	144	407	as	as	ADP
absel-2642	144	408	human	human	PROPN
absel-2642	144	409	subject	subject	PROPN
absel-2642	144	410	research	research	NOUN
absel-2642	144	411	an	an	DET
absel-2642	144	412	experiential	experiential	ADJ
absel-2642	144	413	evaluation	evaluation	NOUN
absel-2642	144	414	of	of	ADP
absel-2642	144	415	a	a	DET
absel-2642	144	416	didactic	didactic	ADJ
absel-2642	144	417	experiential	experiential	ADJ
absel-2642	144	418	apporach	apporach	NOUN
absel-2642	144	419	for	for	ADP
absel-2642	144	420	teaching	teach	VERB
absel-2642	144	421	personnel	personnel	NOUN
absel-2642	144	422	management	management	NOUN
absel-2642	144	423	experiential	experiential	ADJ
absel-2642	144	424	learning	learning	NOUN
absel-2642	144	425	in	in	ADP
absel-2642	144	426	wage	wage	NOUN
absel-2642	144	427	and	and	CCONJ
absel-2642	144	428	salary	salary	NOUN
absel-2642	144	429	administration	administration	NOUN
absel-2642	144	430	integrating	integrate	VERB
absel-2642	144	431	structured	structure	VERB
absel-2642	144	432	experiences	experience	NOUN
absel-2642	144	433	into	into	ADP
absel-2642	144	434	personnel	personnel	NOUN
absel-2642	144	435	simulation	simulation	NOUN
absel-2642	144	436	locus	locus	NOUN
absel-2642	144	437	of	of	ADP
absel-2642	144	438	control	control	NOUN
absel-2642	144	439	and	and	CCONJ
absel-2642	144	440	performance	performance	NOUN
absel-2642	144	441	in	in	ADP
absel-2642	144	442	a	a	DET
absel-2642	144	443	management	management	NOUN
absel-2642	144	444	simulation	simulation	NOUN
absel-2642	144	445	correlations	correlation	NOUN
absel-2642	144	446	between	between	ADP
absel-2642	144	447	academic	academic	ADJ
absel-2642	144	448	achievement	achievement	NOUN
absel-2642	144	449	,	,	PUNCT
absel-2642	144	450	aptitude	aptitude	NOUN
absel-2642	144	451	,	,	PUNCT
absel-2642	144	452	and	and	CCONJ
absel-2642	144	453	business	business	NOUN
absel-2642	144	454	game	game	NOUN
absel-2642	144	455	performance	performance	NOUN
absel-2642	144	456	suggestions	suggestion	NOUN
absel-2642	144	457	for	for	ADP
absel-2642	144	458	student	student	NOUN
absel-2642	144	459	input	input	NOUN
absel-2642	144	460	of	of	ADP
absel-2642	144	461	decisions	decision	NOUN
absel-2642	144	462	in	in	ADP
absel-2642	144	463	general	general	ADJ
absel-2642	144	464	management	management	NOUN
absel-2642	144	465	simulations	simulation	VERB
absel-2642	144	466	an	an	DET
absel-2642	144	467	exploratory	exploratory	ADJ
absel-2642	144	468	investigation	investigation	NOUN
absel-2642	144	469	of	of	ADP
absel-2642	144	470	student	student	NOUN
absel-2642	144	471	perceptions	perception	NOUN
absel-2642	144	472	of	of	ADP
absel-2642	144	473	computer	computer	NOUN
absel-2642	144	474	simulation	simulation	NOUN
absel-2642	144	475	as	as	ADP
absel-2642	144	476	an	an	DET
absel-2642	144	477	educational	educational	ADJ
absel-2642	144	478	tool	tool	NOUN
absel-2642	144	479	time	time	NOUN
absel-2642	144	480	to	to	PART
absel-2642	144	481	sell	sell	VERB
absel-2642	144	482	?	?	PUNCT
absel-2642	144	483	:	:	PUNCT
absel-2642	144	484	an	an	DET
absel-2642	144	485	experiential	experiential	ADJ
absel-2642	144	486	learning	learning	NOUN
absel-2642	144	487	approach	approach	NOUN
absel-2642	144	488	to	to	ADP
absel-2642	144	489	stock	stock	NOUN
absel-2642	144	490	market	market	NOUN
absel-2642	144	491	decisions	decision	NOUN
absel-2642	144	492	through	through	ADP
absel-2642	144	493	interactive	interactive	ADJ
absel-2642	144	494	gaming	gaming	NOUN