id	sid	tid	token	lemma	pos
absel-3272	1	1	working	work	VERB
absel-3272	1	2	on	on	ADP
absel-3272	1	3	a	a	DET
absel-3272	1	4	not	not	PART
absel-3272	1	5	-	-	PUNCT
absel-3272	1	6	for	for	ADP
absel-3272	1	7	-	-	PUNCT
absel-3272	1	8	profit	profit	NOUN
absel-3272	1	9	’s	’s	PART
absel-3272	1	10	end	end	NOUN
absel-3272	1	11	of	of	ADP
absel-3272	1	12	year	year	NOUN
absel-3272	1	13	review	review	NOUN
absel-3272	1	14	as	as	ADP
absel-3272	1	15	a	a	DET
absel-3272	1	16	form	form	NOUN
absel-3272	1	17	of	of	ADP
absel-3272	1	18	ebl	ebl	PROPN
absel-3272	1	19	page	page	NOUN
absel-3272	1	20	193	193	NUM
absel-3272	1	21	developments	development	NOUN
absel-3272	1	22	in	in	ADP
absel-3272	1	23	business	business	NOUN
absel-3272	1	24	simulation	simulation	NOUN
absel-3272	1	25	and	and	CCONJ
absel-3272	1	26	experiential	experiential	ADJ
absel-3272	1	27	learning	learning	NOUN
absel-3272	1	28	,	,	PUNCT
absel-3272	1	29	volume	volume	NOUN
absel-3272	1	30	47	47	NUM
absel-3272	1	31	,	,	PUNCT
absel-3272	1	32	2020	2020	NUM
absel-3272	1	33	abstract	abstract	ADV
absel-3272	1	34	recently	recently	ADV
absel-3272	1	35	,	,	PUNCT
absel-3272	1	36	i	i	PRON
absel-3272	1	37	have	have	AUX
absel-3272	1	38	begun	begin	VERB
absel-3272	1	39	to	to	PART
absel-3272	1	40	provide	provide	VERB
absel-3272	1	41	ms	ms	NOUN
absel-3272	1	42	in	in	ADP
absel-3272	1	43	accounting	accounting	NOUN
absel-3272	1	44	students	student	NOUN
absel-3272	1	45	with	with	ADP
absel-3272	1	46	the	the	DET
absel-3272	1	47	opportunity	opportunity	NOUN
absel-3272	1	48	to	to	PART
absel-3272	1	49	engage	engage	VERB
absel-3272	1	50	in	in	ADP
absel-3272	1	51	the	the	DET
absel-3272	1	52	process	process	NOUN
absel-3272	1	53	and	and	CCONJ
absel-3272	1	54	steps	step	NOUN
absel-3272	1	55	taken	take	VERB
absel-3272	1	56	to	to	PART
absel-3272	1	57	provide	provide	VERB
absel-3272	1	58	a	a	DET
absel-3272	1	59	not	not	PART
absel-3272	1	60	-	-	PUNCT
absel-3272	1	61	for	for	ADP
absel-3272	1	62	-	-	PUNCT
absel-3272	1	63	profit	profit	NOUN
absel-3272	1	64	with	with	ADP
absel-3272	1	65	their	their	PRON
absel-3272	1	66	year	year	NOUN
absel-3272	1	67	-	-	PUNCT
absel-3272	1	68	end	end	NOUN
absel-3272	1	69	review	review	NOUN
absel-3272	1	70	.	.	PUNCT
absel-3272	2	1	students	student	NOUN
absel-3272	2	2	are	be	AUX
absel-3272	2	3	able	able	ADJ
absel-3272	2	4	to	to	PART
absel-3272	2	5	experience	experience	VERB
absel-3272	2	6	this	this	DET
absel-3272	2	7	real	real	ADJ
absel-3272	2	8	-	-	PUNCT
absel-3272	2	9	life	life	NOUN
absel-3272	2	10	work	work	NOUN
absel-3272	2	11	on	on	ADP
absel-3272	2	12	a	a	DET
absel-3272	2	13	one	one	NOUN
absel-3272	2	14	on	on	ADP
absel-3272	2	15	one	one	NUM
absel-3272	2	16	basis	basis	NOUN
absel-3272	2	17	with	with	ADP
absel-3272	2	18	me	i	PRON
absel-3272	2	19	.	.	PUNCT
absel-3272	3	1	given	give	VERB
absel-3272	3	2	this	this	PRON
absel-3272	3	3	is	be	AUX
absel-3272	3	4	a	a	DET
absel-3272	3	5	new	new	ADJ
absel-3272	3	6	program	program	NOUN
absel-3272	3	7	,	,	PUNCT
absel-3272	3	8	students	student	NOUN
absel-3272	3	9	participate	participate	VERB
absel-3272	3	10	through	through	ADP
absel-3272	3	11	an	an	DET
absel-3272	3	12	independent	independent	ADJ
absel-3272	3	13	study	study	NOUN
absel-3272	3	14	.	.	PUNCT
absel-3272	4	1	because	because	SCONJ
absel-3272	4	2	it	it	PRON
absel-3272	4	3	is	be	AUX
absel-3272	4	4	often	often	ADV
absel-3272	4	5	the	the	DET
absel-3272	4	6	student	student	NOUN
absel-3272	4	7	’s	’s	PART
absel-3272	4	8	first	first	ADJ
absel-3272	4	9	exposure	exposure	NOUN
absel-3272	4	10	to	to	ADP
absel-3272	4	11	any	any	DET
absel-3272	4	12	type	type	NOUN
absel-3272	4	13	of	of	ADP
absel-3272	4	14	assurance	assurance	NOUN
absel-3272	4	15	work	work	NOUN
absel-3272	4	16	,	,	PUNCT
absel-3272	4	17	it	it	PRON
absel-3272	4	18	provides	provide	VERB
absel-3272	4	19	them	they	PRON
absel-3272	4	20	with	with	ADP
absel-3272	4	21	an	an	DET
absel-3272	4	22	excellent	excellent	ADJ
absel-3272	4	23	learning	learning	NOUN
absel-3272	4	24	experience	experience	NOUN
absel-3272	4	25	of	of	ADP
absel-3272	4	26	what	what	PRON
absel-3272	4	27	they	they	PRON
absel-3272	4	28	would	would	AUX
absel-3272	4	29	confront	confront	VERB
absel-3272	4	30	in	in	ADP
absel-3272	4	31	an	an	DET
absel-3272	4	32	accounting	accounting	NOUN
absel-3272	4	33	firm	firm	NOUN
absel-3272	4	34	and	and	CCONJ
absel-3272	4	35	possibly	possibly	ADV
absel-3272	4	36	the	the	DET
absel-3272	4	37	only	only	ADJ
absel-3272	4	38	experience	experience	NOUN
absel-3272	4	39	similar	similar	ADJ
absel-3272	4	40	to	to	ADP
absel-3272	4	41	an	an	DET
absel-3272	4	42	internship	internship	NOUN
absel-3272	4	43	if	if	SCONJ
absel-3272	4	44	they	they	PRON
absel-3272	4	45	happen	happen	VERB
absel-3272	4	46	to	to	PART
absel-3272	4	47	be	be	AUX
absel-3272	4	48	an	an	DET
absel-3272	4	49	international	international	ADJ
absel-3272	4	50	student	student	NOUN
absel-3272	4	51	.	.	PUNCT
absel-3272	5	1	introduction	introduction	NOUN
absel-3272	5	2	at	at	ADP
absel-3272	5	3	year	year	NOUN
absel-3272	5	4	end	end	NOUN
absel-3272	5	5	,	,	PUNCT
absel-3272	5	6	many	many	ADJ
absel-3272	5	7	entities	entity	NOUN
absel-3272	5	8	are	be	AUX
absel-3272	5	9	required	require	VERB
absel-3272	5	10	to	to	PART
absel-3272	5	11	have	have	VERB
absel-3272	5	12	either	either	CCONJ
absel-3272	5	13	an	an	DET
absel-3272	5	14	audit	audit	NOUN
absel-3272	5	15	of	of	ADP
absel-3272	5	16	their	their	PRON
absel-3272	5	17	financial	financial	ADJ
absel-3272	5	18	statements	statement	NOUN
absel-3272	5	19	,	,	PUNCT
absel-3272	5	20	a	a	DET
absel-3272	5	21	review	review	NOUN
absel-3272	5	22	of	of	ADP
absel-3272	5	23	this	this	DET
absel-3272	5	24	same	same	ADJ
absel-3272	5	25	work	work	NOUN
absel-3272	5	26	or	or	CCONJ
absel-3272	5	27	a	a	DET
absel-3272	5	28	compliance	compliance	NOUN
absel-3272	5	29	report	report	NOUN
absel-3272	5	30	based	base	VERB
absel-3272	5	31	on	on	ADP
absel-3272	5	32	an	an	DET
absel-3272	5	33	understanding	understanding	NOUN
absel-3272	5	34	of	of	ADP
absel-3272	5	35	the	the	DET
absel-3272	5	36	entity	entity	NOUN
absel-3272	5	37	’s	’s	PART
absel-3272	5	38	transactions	transaction	NOUN
absel-3272	5	39	and	and	CCONJ
absel-3272	5	40	internal	internal	ADJ
absel-3272	5	41	controls	control	NOUN
absel-3272	5	42	.	.	PUNCT
absel-3272	6	1	this	this	DET
absel-3272	6	2	requirement	requirement	NOUN
absel-3272	6	3	holds	hold	VERB
absel-3272	6	4	for	for	ADP
absel-3272	6	5	for	for	ADP
absel-3272	6	6	-	-	PUNCT
absel-3272	6	7	profit	profit	NOUN
absel-3272	6	8	and	and	CCONJ
absel-3272	6	9	not	not	PART
absel-3272	6	10	-	-	PUNCT
absel-3272	6	11	for	for	ADP
absel-3272	6	12	-	-	PUNCT
absel-3272	6	13	profit	profit	NOUN
absel-3272	6	14	entities	entity	NOUN
absel-3272	6	15	alike	alike	ADV
absel-3272	6	16	.	.	PUNCT
absel-3272	7	1	the	the	DET
absel-3272	7	2	work	work	NOUN
absel-3272	7	3	is	be	AUX
absel-3272	7	4	to	to	PART
absel-3272	7	5	be	be	AUX
absel-3272	7	6	accomplished	accomplish	VERB
absel-3272	7	7	through	through	ADP
absel-3272	7	8	an	an	DET
absel-3272	7	9	engagement	engagement	NOUN
absel-3272	7	10	with	with	ADP
absel-3272	7	11	an	an	DET
absel-3272	7	12	independent	independent	ADJ
absel-3272	7	13	certified	certified	ADJ
absel-3272	7	14	public	public	ADJ
absel-3272	7	15	accountant	accountant	NOUN
absel-3272	7	16	(	(	PUNCT
absel-3272	7	17	cpa	cpa	PROPN
absel-3272	7	18	)	)	PUNCT
absel-3272	7	19	.	.	PUNCT
absel-3272	8	1	recently	recently	ADV
absel-3272	8	2	,	,	PUNCT
absel-3272	8	3	i	i	PRON
absel-3272	8	4	have	have	AUX
absel-3272	8	5	begun	begin	VERB
absel-3272	8	6	to	to	PART
absel-3272	8	7	provide	provide	VERB
absel-3272	8	8	ms	ms	NOUN
absel-3272	8	9	in	in	ADP
absel-3272	8	10	accounting	accounting	NOUN
absel-3272	8	11	students	student	NOUN
absel-3272	8	12	with	with	ADP
absel-3272	8	13	the	the	DET
absel-3272	8	14	opportunity	opportunity	NOUN
absel-3272	8	15	to	to	PART
absel-3272	8	16	engage	engage	VERB
absel-3272	8	17	in	in	ADP
absel-3272	8	18	the	the	DET
absel-3272	8	19	review	review	NOUN
absel-3272	8	20	process	process	NOUN
absel-3272	8	21	for	for	ADP
absel-3272	8	22	a	a	DET
absel-3272	8	23	not	not	PART
absel-3272	8	24	-for	-for	NOUN
absel-3272	8	25	-	-	PUNCT
absel-3272	8	26	profit	profit	NOUN
absel-3272	8	27	entity	entity	NOUN
absel-3272	8	28	through	through	ADP
absel-3272	8	29	a	a	DET
absel-3272	8	30	firm	firm	NOUN
absel-3272	8	31	that	that	PRON
absel-3272	8	32	i	i	PRON
absel-3272	8	33	,	,	PUNCT
absel-3272	8	34	as	as	ADP
absel-3272	8	35	a	a	DET
absel-3272	8	36	cpa	cpa	NOUN
absel-3272	8	37	established	establish	VERB
absel-3272	8	38	for	for	ADP
absel-3272	8	39	this	this	DET
absel-3272	8	40	purpose	purpose	NOUN
absel-3272	8	41	.	.	PUNCT
absel-3272	9	1	the	the	DET
absel-3272	9	2	advantage	advantage	NOUN
absel-3272	9	3	to	to	ADP
absel-3272	9	4	engaging	engage	VERB
absel-3272	9	5	in	in	ADP
absel-3272	9	6	a	a	DET
absel-3272	9	7	review	review	NOUN
absel-3272	9	8	,	,	PUNCT
absel-3272	9	9	rather	rather	ADV
absel-3272	9	10	than	than	ADP
absel-3272	9	11	an	an	DET
absel-3272	9	12	audit	audit	NOUN
absel-3272	9	13	is	be	AUX
absel-3272	9	14	that	that	SCONJ
absel-3272	9	15	it	it	PRON
absel-3272	9	16	is	be	AUX
absel-3272	9	17	less	less	ADV
absel-3272	9	18	complex	complex	ADJ
absel-3272	9	19	and	and	CCONJ
absel-3272	9	20	less	less	ADJ
absel-3272	9	21	time	time	NOUN
absel-3272	9	22	consuming	consume	VERB
absel-3272	9	23	.	.	PUNCT
absel-3272	10	1	further	far	ADV
absel-3272	10	2	,	,	PUNCT
absel-3272	10	3	it	it	PRON
absel-3272	10	4	is	be	AUX
absel-3272	10	5	more	more	ADV
absel-3272	10	6	informative	informative	ADJ
absel-3272	10	7	and	and	CCONJ
absel-3272	10	8	a	a	DET
absel-3272	10	9	richer	rich	ADJ
absel-3272	10	10	learning	learning	NOUN
absel-3272	10	11	experience	experience	NOUN
absel-3272	10	12	than	than	ADP
absel-3272	10	13	what	what	PRON
absel-3272	10	14	they	they	PRON
absel-3272	10	15	would	would	AUX
absel-3272	10	16	experience	experience	VERB
absel-3272	10	17	through	through	ADP
absel-3272	10	18	a	a	DET
absel-3272	10	19	compliance	compliance	NOUN
absel-3272	10	20	engagement	engagement	NOUN
absel-3272	10	21	.	.	PUNCT
absel-3272	11	1	each	each	DET
absel-3272	11	2	year	year	NOUN
absel-3272	11	3	one	one	NUM
absel-3272	11	4	student	student	NOUN
absel-3272	11	5	experiences	experience	VERB
absel-3272	11	6	this	this	DET
absel-3272	11	7	real	real	ADJ
absel-3272	11	8	-	-	PUNCT
absel-3272	11	9	life	life	NOUN
absel-3272	11	10	activity	activity	NOUN
absel-3272	11	11	through	through	ADP
absel-3272	11	12	an	an	DET
absel-3272	11	13	independent	independent	ADJ
absel-3272	11	14	study	study	NOUN
absel-3272	11	15	working	work	VERB
absel-3272	11	16	one	one	NUM
absel-3272	11	17	on	on	ADP
absel-3272	11	18	one	one	NUM
absel-3272	11	19	with	with	ADP
absel-3272	11	20	me	i	PRON
absel-3272	11	21	.	.	PUNCT
absel-3272	12	1	conducting	conduct	VERB
absel-3272	12	2	this	this	DET
absel-3272	12	3	assignment	assignment	NOUN
absel-3272	12	4	as	as	SCONJ
absel-3272	12	5	an	an	DET
absel-3272	12	6	independent	independent	ADJ
absel-3272	12	7	study	study	NOUN
absel-3272	12	8	is	be	AUX
absel-3272	12	9	preferred	prefer	VERB
absel-3272	12	10	to	to	ADP
absel-3272	12	11	a	a	DET
absel-3272	12	12	larger	large	ADJ
absel-3272	12	13	class	class	NOUN
absel-3272	12	14	setting	setting	NOUN
absel-3272	12	15	because	because	SCONJ
absel-3272	12	16	it	it	PRON
absel-3272	12	17	is	be	AUX
absel-3272	12	18	a	a	DET
absel-3272	12	19	relatively	relatively	ADV
absel-3272	12	20	new	new	ADJ
absel-3272	12	21	experience	experience	NOUN
absel-3272	12	22	for	for	ADP
absel-3272	12	23	the	the	DET
absel-3272	12	24	student	student	NOUN
absel-3272	12	25	as	as	ADV
absel-3272	12	26	well	well	ADV
absel-3272	12	27	as	as	ADP
absel-3272	12	28	myself	myself	PRON
absel-3272	12	29	.	.	PUNCT
absel-3272	13	1	this	this	PRON
absel-3272	13	2	is	be	AUX
absel-3272	13	3	also	also	ADV
absel-3272	13	4	important	important	ADJ
absel-3272	13	5	since	since	SCONJ
absel-3272	13	6	a	a	DET
absel-3272	13	7	nonprofit	nonprofit	ADJ
absel-3272	13	8	’s	’s	PART
absel-3272	13	9	financial	financial	ADJ
absel-3272	13	10	report	report	NOUN
absel-3272	13	11	is	be	AUX
absel-3272	13	12	at	at	ADP
absel-3272	13	13	stake	stake	NOUN
absel-3272	13	14	and	and	CCONJ
absel-3272	13	15	it	it	PRON
absel-3272	13	16	is	be	AUX
absel-3272	13	17	easier	easy	ADJ
absel-3272	13	18	to	to	PART
absel-3272	13	19	monitor	monitor	VERB
absel-3272	13	20	the	the	DET
absel-3272	13	21	activities	activity	NOUN
absel-3272	13	22	of	of	ADP
absel-3272	13	23	one	one	NUM
absel-3272	13	24	student	student	NOUN
absel-3272	13	25	as	as	ADP
absel-3272	13	26	compared	compare	VERB
absel-3272	13	27	to	to	ADP
absel-3272	13	28	a	a	DET
absel-3272	13	29	group	group	NOUN
absel-3272	13	30	of	of	ADP
absel-3272	13	31	students	student	NOUN
absel-3272	13	32	.	.	PUNCT
absel-3272	14	1	the	the	DET
absel-3272	14	2	work	work	NOUN
absel-3272	14	3	is	be	AUX
absel-3272	14	4	accomplished	accomplish	VERB
absel-3272	14	5	using	use	VERB
absel-3272	14	6	software	software	NOUN
absel-3272	14	7	created	create	VERB
absel-3272	14	8	for	for	ADP
absel-3272	14	9	and	and	CCONJ
absel-3272	14	10	sold	sell	VERB
absel-3272	14	11	to	to	ADP
absel-3272	14	12	accounting	accounting	NOUN
absel-3272	14	13	firms	firm	NOUN
absel-3272	14	14	–	–	PUNCT
absel-3272	14	15	proprietary	proprietary	ADJ
absel-3272	14	16	software	software	NOUN
absel-3272	14	17	for	for	ADP
absel-3272	14	18	a	a	DET
absel-3272	14	19	review	review	NOUN
absel-3272	14	20	.	.	PUNCT
absel-3272	15	1	this	this	DET
absel-3272	15	2	manuscript	manuscript	NOUN
absel-3272	15	3	discusses	discuss	VERB
absel-3272	15	4	the	the	DET
absel-3272	15	5	details	detail	NOUN
absel-3272	15	6	of	of	ADP
absel-3272	15	7	this	this	DET
absel-3272	15	8	independent	independent	ADJ
absel-3272	15	9	study	study	NOUN
absel-3272	15	10	.	.	PUNCT
absel-3272	16	1	the	the	DET
absel-3272	16	2	remainder	remainder	NOUN
absel-3272	16	3	of	of	ADP
absel-3272	16	4	this	this	DET
absel-3272	16	5	paper	paper	NOUN
absel-3272	16	6	is	be	AUX
absel-3272	16	7	structured	structure	VERB
absel-3272	16	8	as	as	SCONJ
absel-3272	16	9	follows	follow	VERB
absel-3272	16	10	:	:	PUNCT
absel-3272	16	11	first	first	ADV
absel-3272	16	12	,	,	PUNCT
absel-3272	16	13	there	there	PRON
absel-3272	16	14	is	be	VERB
absel-3272	16	15	a	a	DET
absel-3272	16	16	discussion	discussion	NOUN
absel-3272	16	17	of	of	ADP
absel-3272	16	18	theoretical	theoretical	ADJ
absel-3272	16	19	underpinnings	underpinning	NOUN
absel-3272	16	20	related	relate	VERB
absel-3272	16	21	to	to	ADP
absel-3272	16	22	experiential	experiential	ADJ
absel-3272	16	23	based	base	VERB
absel-3272	16	24	learning	learning	NOUN
absel-3272	16	25	for	for	ADP
absel-3272	16	26	business	business	NOUN
absel-3272	16	27	activities	activity	NOUN
absel-3272	16	28	and	and	CCONJ
absel-3272	16	29	internships	internship	NOUN
absel-3272	16	30	,	,	PUNCT
absel-3272	16	31	linking	link	VERB
absel-3272	16	32	the	the	DET
absel-3272	16	33	literature	literature	NOUN
absel-3272	16	34	to	to	ADP
absel-3272	16	35	the	the	DET
absel-3272	16	36	educational	educational	ADJ
absel-3272	16	37	aspects	aspect	NOUN
absel-3272	16	38	of	of	ADP
absel-3272	16	39	the	the	DET
absel-3272	16	40	independent	independent	ADJ
absel-3272	16	41	study	study	NOUN
absel-3272	16	42	and	and	CCONJ
absel-3272	16	43	the	the	DET
absel-3272	16	44	experience	experience	NOUN
absel-3272	16	45	for	for	ADP
absel-3272	16	46	the	the	DET
absel-3272	16	47	student	student	NOUN
absel-3272	16	48	,	,	PUNCT
absel-3272	16	49	second	second	ADJ
absel-3272	16	50	,	,	PUNCT
absel-3272	16	51	a	a	DET
absel-3272	16	52	description	description	NOUN
absel-3272	16	53	of	of	ADP
absel-3272	16	54	the	the	DET
absel-3272	16	55	work	work	NOUN
absel-3272	16	56	required	require	VERB
absel-3272	16	57	in	in	ADP
absel-3272	16	58	this	this	DET
absel-3272	16	59	exercise	exercise	NOUN
absel-3272	16	60	including	include	VERB
absel-3272	16	61	details	detail	NOUN
absel-3272	16	62	of	of	ADP
absel-3272	16	63	the	the	DET
absel-3272	16	64	processes	process	NOUN
absel-3272	16	65	used	use	VERB
absel-3272	16	66	,	,	PUNCT
absel-3272	16	67	the	the	DET
absel-3272	16	68	expected	expect	VERB
absel-3272	16	69	outcomes	outcome	NOUN
absel-3272	16	70	resulting	result	VERB
absel-3272	16	71	from	from	ADP
absel-3272	16	72	these	these	DET
absel-3272	16	73	activities	activity	NOUN
absel-3272	16	74	,	,	PUNCT
absel-3272	16	75	feedback	feedback	NOUN
absel-3272	16	76	from	from	ADP
absel-3272	16	77	those	those	PRON
absel-3272	16	78	that	that	PRON
absel-3272	16	79	have	have	AUX
absel-3272	16	80	participated	participate	VERB
absel-3272	16	81	in	in	ADP
absel-3272	16	82	the	the	DET
absel-3272	16	83	exercise	exercise	NOUN
absel-3272	16	84	,	,	PUNCT
absel-3272	16	85	along	along	ADP
absel-3272	16	86	with	with	ADP
absel-3272	16	87	a	a	DET
absel-3272	16	88	discussion	discussion	NOUN
absel-3272	16	89	of	of	ADP
absel-3272	16	90	the	the	DET
absel-3272	16	91	benefits	benefit	NOUN
absel-3272	16	92	and	and	CCONJ
absel-3272	16	93	the	the	DET
absel-3272	16	94	difficulties	difficulty	NOUN
absel-3272	16	95	associated	associate	VERB
absel-3272	16	96	with	with	ADP
absel-3272	16	97	this	this	DET
absel-3272	16	98	experience	experience	NOUN
absel-3272	16	99	.	.	PUNCT
absel-3272	17	1	further	far	ADV
absel-3272	17	2	,	,	PUNCT
absel-3272	17	3	future	future	ADJ
absel-3272	17	4	plans	plan	NOUN
absel-3272	17	5	for	for	ADP
absel-3272	17	6	the	the	DET
absel-3272	17	7	project	project	NOUN
absel-3272	17	8	are	be	AUX
absel-3272	17	9	also	also	ADV
absel-3272	17	10	considered	consider	VERB
absel-3272	17	11	.	.	PUNCT
absel-3272	18	1	theoretical	theoretical	ADJ
absel-3272	18	2	basis	basis	NOUN
absel-3272	18	3	research	research	NOUN
absel-3272	18	4	suggests	suggest	VERB
absel-3272	18	5	that	that	SCONJ
absel-3272	18	6	active	active	ADJ
absel-3272	18	7	learning	learning	NOUN
absel-3272	18	8	generally	generally	ADV
absel-3272	18	9	leads	lead	VERB
absel-3272	18	10	to	to	ADP
absel-3272	18	11	better	well	ADJ
absel-3272	18	12	student	student	NOUN
absel-3272	18	13	learning	learn	VERB
absel-3272	18	14	outcomes	outcome	NOUN
absel-3272	18	15	than	than	ADP
absel-3272	18	16	a	a	DET
absel-3272	18	17	traditional	traditional	ADJ
absel-3272	18	18	lecture	lecture	NOUN
absel-3272	18	19	(	(	PUNCT
absel-3272	18	20	morgan	morgan	PROPN
absel-3272	18	21	et	et	PROPN
absel-3272	18	22	at	at	ADP
absel-3272	18	23	.	.	PROPN
absel-3272	18	24	,	,	PUNCT
absel-3272	18	25	2005	2005	NUM
absel-3272	18	26	)	)	PUNCT
absel-3272	18	27	and	and	CCONJ
absel-3272	18	28	experiential	experiential	ADJ
absel-3272	18	29	learning	learning	NOUN
absel-3272	18	30	has	have	AUX
absel-3272	18	31	been	be	AUX
absel-3272	18	32	shown	show	VERB
absel-3272	18	33	to	to	PART
absel-3272	18	34	have	have	VERB
absel-3272	18	35	a	a	DET
absel-3272	18	36	positive	positive	ADJ
absel-3272	18	37	,	,	PUNCT
absel-3272	18	38	significant	significant	ADJ
absel-3272	18	39	effect	effect	NOUN
absel-3272	18	40	on	on	ADP
absel-3272	18	41	student	student	NOUN
absel-3272	18	42	learning	learning	NOUN
absel-3272	18	43	and	and	CCONJ
absel-3272	18	44	the	the	DET
absel-3272	18	45	students	student	NOUN
absel-3272	18	46	’	’	PART
absel-3272	18	47	perceptions	perception	NOUN
absel-3272	18	48	of	of	ADP
absel-3272	18	49	their	their	PRON
absel-3272	18	50	learning	learning	NOUN
absel-3272	18	51	(	(	PUNCT
absel-3272	18	52	burch	burch	PROPN
absel-3272	18	53	et	et	PROPN
absel-3272	18	54	al	al	PROPN
absel-3272	18	55	.	.	PROPN
absel-3272	18	56	,	,	PUNCT
absel-3272	18	57	2014	2014	NUM
absel-3272	18	58	)	)	PUNCT
absel-3272	18	59	.	.	PUNCT
absel-3272	19	1	the	the	DET
absel-3272	19	2	appealing	appealing	ADJ
absel-3272	19	3	aspect	aspect	NOUN
absel-3272	19	4	of	of	ADP
absel-3272	19	5	the	the	DET
absel-3272	19	6	project	project	NOUN
absel-3272	19	7	discussed	discuss	VERB
absel-3272	19	8	in	in	ADP
absel-3272	19	9	this	this	DET
absel-3272	19	10	paper	paper	NOUN
absel-3272	19	11	is	be	AUX
absel-3272	19	12	that	that	SCONJ
absel-3272	19	13	this	this	DET
absel-3272	19	14	experience	experience	NOUN
absel-3272	19	15	is	be	AUX
absel-3272	19	16	an	an	DET
absel-3272	19	17	active	active	ADJ
absel-3272	19	18	learning	learning	NOUN
absel-3272	19	19	endeavor	endeavor	NOUN
absel-3272	19	20	and	and	CCONJ
absel-3272	19	21	is	be	AUX
absel-3272	19	22	essentially	essentially	ADV
absel-3272	19	23	the	the	DET
absel-3272	19	24	type	type	NOUN
absel-3272	19	25	of	of	ADP
absel-3272	19	26	work	work	NOUN
absel-3272	19	27	expected	expect	VERB
absel-3272	19	28	to	to	PART
absel-3272	19	29	be	be	AUX
absel-3272	19	30	performed	perform	VERB
absel-3272	19	31	by	by	ADP
absel-3272	19	32	a	a	DET
absel-3272	19	33	staff	staff	NOUN
absel-3272	19	34	accountant	accountant	NOUN
absel-3272	19	35	in	in	ADP
absel-3272	19	36	an	an	DET
absel-3272	19	37	accounting	accounting	NOUN
absel-3272	19	38	firm	firm	NOUN
absel-3272	19	39	.	.	PUNCT
absel-3272	20	1	in	in	ADP
absel-3272	20	2	the	the	DET
absel-3272	20	3	academic	academic	ADJ
absel-3272	20	4	setting	setting	NOUN
absel-3272	20	5	,	,	PUNCT
absel-3272	20	6	it	it	PRON
absel-3272	20	7	is	be	AUX
absel-3272	20	8	more	more	ADV
absel-3272	20	9	intense	intense	ADJ
absel-3272	20	10	because	because	SCONJ
absel-3272	20	11	the	the	DET
absel-3272	20	12	student	student	NOUN
absel-3272	20	13	is	be	AUX
absel-3272	20	14	engaged	engage	VERB
absel-3272	20	15	in	in	ADP
absel-3272	20	16	learning	learn	VERB
absel-3272	20	17	the	the	DET
absel-3272	20	18	concepts	concept	NOUN
absel-3272	20	19	through	through	ADP
absel-3272	20	20	readings	reading	NOUN
absel-3272	20	21	and	and	CCONJ
absel-3272	20	22	discussions	discussion	NOUN
absel-3272	20	23	concurrently	concurrently	ADV
absel-3272	20	24	while	while	SCONJ
absel-3272	20	25	working	work	VERB
absel-3272	20	26	through	through	ADP
absel-3272	20	27	the	the	DET
absel-3272	20	28	review	review	NOUN
absel-3272	20	29	procedure	procedure	NOUN
absel-3272	20	30	.	.	PUNCT
absel-3272	21	1	this	this	PRON
absel-3272	21	2	implies	imply	VERB
absel-3272	21	3	that	that	SCONJ
absel-3272	21	4	the	the	DET
absel-3272	21	5	practical	practical	ADJ
absel-3272	21	6	experience	experience	NOUN
absel-3272	21	7	takes	take	VERB
absel-3272	21	8	place	place	NOUN
absel-3272	21	9	along	along	ADP
absel-3272	21	10	with	with	ADP
absel-3272	21	11	the	the	DET
absel-3272	21	12	“	"	PUNCT
absel-3272	21	13	textbook	textbook	NOUN
absel-3272	21	14	learning	learning	NOUN
absel-3272	21	15	”	"	PUNCT
absel-3272	21	16	through	through	ADP
absel-3272	21	17	the	the	DET
absel-3272	21	18	independent	independent	ADJ
absel-3272	21	19	study	study	NOUN
absel-3272	21	20	.	.	PUNCT
absel-3272	22	1	cannon	cannon	NOUN
absel-3272	22	2	and	and	CCONJ
absel-3272	22	3	geddes	geddes	PROPN
absel-3272	22	4	(	(	PUNCT
absel-3272	22	5	2019	2019	NUM
absel-3272	22	6	)	)	PUNCT
absel-3272	22	7	argue	argue	VERB
absel-3272	22	8	that	that	SCONJ
absel-3272	22	9	their	their	PRON
absel-3272	22	10	initial	initial	ADJ
absel-3272	22	11	intuition	intuition	NOUN
absel-3272	22	12	regarding	regard	VERB
absel-3272	22	13	internships	internship	NOUN
absel-3272	22	14	was	be	AUX
absel-3272	22	15	correct	correct	ADJ
absel-3272	22	16	in	in	ADP
absel-3272	22	17	that	that	SCONJ
absel-3272	22	18	“	"	PUNCT
absel-3272	22	19	the	the	DET
absel-3272	22	20	mere	mere	ADJ
absel-3272	22	21	completion	completion	NOUN
absel-3272	22	22	of	of	ADP
absel-3272	22	23	an	an	DET
absel-3272	22	24	internship	internship	NOUN
absel-3272	22	25	would	would	AUX
absel-3272	22	26	involve	involve	VERB
absel-3272	22	27	the	the	DET
absel-3272	22	28	learning	learning	NOUN
absel-3272	22	29	of	of	ADP
absel-3272	22	30	generalizable	generalizable	ADJ
absel-3272	22	31	,	,	PUNCT
absel-3272	22	32	and	and	CCONJ
absel-3272	22	33	presumably	presumably	ADV
absel-3272	22	34	,	,	PUNCT
absel-3272	22	35	useful	useful	ADJ
absel-3272	22	36	principles	principle	NOUN
absel-3272	22	37	.	.	PUNCT
absel-3272	22	38	”	"	PUNCT
absel-3272	23	1	further	far	ADV
absel-3272	23	2	,	,	PUNCT
absel-3272	23	3	they	they	PRON
absel-3272	23	4	suggest	suggest	VERB
absel-3272	23	5	that	that	SCONJ
absel-3272	23	6	an	an	DET
absel-3272	23	7	internship	internship	NOUN
absel-3272	23	8	could	could	AUX
absel-3272	23	9	reduce	reduce	VERB
absel-3272	23	10	or	or	CCONJ
absel-3272	23	11	eliminate	eliminate	VERB
absel-3272	23	12	the	the	DET
absel-3272	23	13	need	need	NOUN
absel-3272	23	14	for	for	ADP
absel-3272	23	15	education	education	NOUN
absel-3272	23	16	.	.	PUNCT
absel-3272	24	1	however	however	ADV
absel-3272	24	2	,	,	PUNCT
absel-3272	24	3	they	they	PRON
absel-3272	24	4	also	also	ADV
absel-3272	24	5	posit	posit	VERB
absel-3272	24	6	that	that	SCONJ
absel-3272	24	7	unique	unique	ADJ
absel-3272	24	8	experiences	experience	NOUN
absel-3272	24	9	such	such	ADJ
absel-3272	24	10	as	as	ADP
absel-3272	24	11	internships	internship	NOUN
absel-3272	24	12	are	be	AUX
absel-3272	24	13	useful	useful	ADJ
absel-3272	24	14	in	in	ADP
absel-3272	24	15	education	education	NOUN
absel-3272	24	16	and	and	CCONJ
absel-3272	24	17	therefore	therefore	ADV
absel-3272	24	18	should	should	AUX
absel-3272	24	19	be	be	AUX
absel-3272	24	20	valued	value	VERB
absel-3272	24	21	as	as	ADP
absel-3272	24	22	an	an	DET
absel-3272	24	23	experience	experience	NOUN
absel-3272	24	24	rather	rather	ADV
absel-3272	24	25	than	than	ADP
absel-3272	24	26	merely	merely	ADV
absel-3272	24	27	a	a	DET
absel-3272	24	28	stepping	step	VERB
absel-3272	24	29	stone	stone	NOUN
absel-3272	24	30	to	to	ADP
absel-3272	24	31	a	a	DET
absel-3272	24	32	job	job	NOUN
absel-3272	24	33	offer	offer	NOUN
absel-3272	24	34	.	.	PUNCT
absel-3272	25	1	the	the	DET
absel-3272	25	2	review	review	NOUN
absel-3272	25	3	for	for	ADP
absel-3272	25	4	the	the	DET
absel-3272	25	5	nonprofit	nonprofit	ADJ
absel-3272	25	6	,	,	PUNCT
absel-3272	25	7	as	as	ADP
absel-3272	25	8	an	an	DET
absel-3272	25	9	active	active	ADJ
absel-3272	25	10	learning	learning	NOUN
absel-3272	25	11	experience	experience	NOUN
absel-3272	25	12	may	may	AUX
absel-3272	25	13	be	be	AUX
absel-3272	25	14	viewed	view	VERB
absel-3272	25	15	similarly	similarly	ADV
absel-3272	25	16	to	to	ADP
absel-3272	25	17	an	an	DET
absel-3272	25	18	internship	internship	NOUN
absel-3272	25	19	.	.	PUNCT
absel-3272	26	1	however	however	ADV
absel-3272	26	2	,	,	PUNCT
absel-3272	26	3	this	this	DET
absel-3272	26	4	independent	independent	ADJ
absel-3272	26	5	study	study	NOUN
absel-3272	26	6	involves	involve	VERB
absel-3272	26	7	more	more	ADJ
absel-3272	26	8	than	than	ADP
absel-3272	26	9	what	what	PRON
absel-3272	26	10	would	would	AUX
absel-3272	26	11	be	be	AUX
absel-3272	26	12	experienced	experience	VERB
absel-3272	26	13	through	through	ADP
absel-3272	26	14	an	an	DET
absel-3272	26	15	internship	internship	NOUN
absel-3272	26	16	.	.	PUNCT
absel-3272	27	1	the	the	DET
absel-3272	27	2	review	review	NOUN
absel-3272	27	3	process	process	NOUN
absel-3272	27	4	begins	begin	VERB
absel-3272	27	5	with	with	ADP
absel-3272	27	6	readings	reading	NOUN
absel-3272	27	7	promulgated	promulgate	VERB
absel-3272	27	8	by	by	ADP
absel-3272	27	9	the	the	DET
absel-3272	27	10	american	american	PROPN
absel-3272	27	11	institute	institute	PROPN
absel-3272	27	12	of	of	ADP
absel-3272	27	13	certified	certify	VERB
absel-3272	27	14	public	public	ADJ
absel-3272	27	15	accountants	accountant	NOUN
absel-3272	27	16	(	(	PUNCT
absel-3272	27	17	aicpa	aicpa	PROPN
absel-3272	27	18	)	)	PUNCT
absel-3272	27	19	,	,	PUNCT
absel-3272	27	20	requires	require	VERB
absel-3272	27	21	regular	regular	ADJ
absel-3272	27	22	one	one	NUM
absel-3272	27	23	on	on	ADP
absel-3272	27	24	one	one	NUM
absel-3272	27	25	meetings	meeting	NOUN
absel-3272	27	26	with	with	ADP
absel-3272	27	27	me	i	PRON
absel-3272	27	28	as	as	ADP
absel-3272	27	29	the	the	DET
absel-3272	27	30	instructor	instructor	NOUN
absel-3272	27	31	and	and	CCONJ
absel-3272	27	32	continues	continue	VERB
absel-3272	27	33	until	until	SCONJ
absel-3272	27	34	the	the	DET
absel-3272	27	35	financial	financial	ADJ
absel-3272	27	36	report	report	NOUN
absel-3272	27	37	is	be	AUX
absel-3272	27	38	completed	complete	VERB
absel-3272	27	39	.	.	PUNCT
absel-3272	28	1	during	during	ADP
absel-3272	28	2	this	this	DET
absel-3272	28	3	time	time	NOUN
absel-3272	28	4	,	,	PUNCT
absel-3272	28	5	i	i	PRON
absel-3272	28	6	monitor	monitor	VERB
absel-3272	28	7	the	the	DET
absel-3272	28	8	work	work	NOUN
absel-3272	28	9	completed	complete	VERB
absel-3272	28	10	by	by	ADP
absel-3272	28	11	the	the	DET
absel-3272	28	12	student	student	NOUN
absel-3272	28	13	on	on	ADP
absel-3272	28	14	a	a	DET
absel-3272	28	15	regular	regular	ADJ
absel-3272	28	16	basis	basis	NOUN
absel-3272	28	17	through	through	ADP
absel-3272	28	18	these	these	DET
absel-3272	28	19	ongoing	ongoing	ADJ
absel-3272	28	20	meetings	meeting	NOUN
absel-3272	28	21	.	.	PUNCT
absel-3272	29	1	therefore	therefore	ADV
absel-3272	29	2	,	,	PUNCT
absel-3272	29	3	the	the	DET
absel-3272	29	4	student	student	NOUN
absel-3272	29	5	is	be	AUX
absel-3272	29	6	able	able	ADJ
absel-3272	29	7	to	to	PART
absel-3272	29	8	map	map	VERB
absel-3272	29	9	this	this	DET
absel-3272	29	10	work	work	NOUN
absel-3272	29	11	to	to	ADP
absel-3272	29	12	the	the	DET
absel-3272	29	13	relevant	relevant	ADJ
absel-3272	29	14	literature	literature	NOUN
absel-3272	29	15	as	as	ADV
absel-3272	29	16	well	well	ADV
absel-3272	29	17	as	as	ADP
absel-3272	29	18	the	the	DET
absel-3272	29	19	concepts	concept	NOUN
absel-3272	29	20	taught	teach	VERB
absel-3272	29	21	in	in	ADP
absel-3272	29	22	accounting	accounting	NOUN
absel-3272	29	23	and	and	CCONJ
absel-3272	29	24	auditing	auditing	NOUN
absel-3272	29	25	classes	class	NOUN
absel-3272	29	26	that	that	PRON
absel-3272	29	27	are	be	AUX
absel-3272	29	28	required	require	VERB
absel-3272	29	29	for	for	ADP
absel-3272	29	30	an	an	DET
absel-3272	29	31	accounting	accounting	NOUN
absel-3272	29	32	degree	degree	NOUN
absel-3272	29	33	.	.	PUNCT
absel-3272	30	1	in	in	ADP
absel-3272	30	2	this	this	DET
absel-3272	30	3	sense	sense	NOUN
absel-3272	30	4	,	,	PUNCT
absel-3272	30	5	the	the	DET
absel-3272	30	6	student	student	NOUN
absel-3272	30	7	should	should	AUX
absel-3272	30	8	be	be	AUX
absel-3272	30	9	able	able	ADJ
absel-3272	30	10	to	to	PART
absel-3272	30	11	use	use	VERB
absel-3272	30	12	this	this	DET
absel-3272	30	13	experience	experience	NOUN
absel-3272	30	14	to	to	PART
absel-3272	30	15	validate	validate	VERB
absel-3272	30	16	what	what	PRON
absel-3272	30	17	he	he	PRON
absel-3272	30	18	has	have	AUX
absel-3272	30	19	already	already	ADV
absel-3272	30	20	learned	learn	VERB
absel-3272	30	21	through	through	ADP
absel-3272	30	22	the	the	DET
absel-3272	30	23	completion	completion	NOUN
absel-3272	30	24	of	of	ADP
absel-3272	30	25	this	this	DET
absel-3272	30	26	project	project	NOUN
absel-3272	30	27	.	.	PUNCT
absel-3272	31	1	as	as	ADP
absel-3272	31	2	a	a	DET
absel-3272	31	3	result	result	NOUN
absel-3272	31	4	,	,	PUNCT
absel-3272	31	5	one	one	PRON
absel-3272	31	6	would	would	AUX
absel-3272	31	7	expect	expect	VERB
absel-3272	31	8	this	this	PRON
absel-3272	31	9	working	work	VERB
absel-3272	31	10	on	on	ADP
absel-3272	31	11	a	a	DET
absel-3272	31	12	not	not	PART
absel-3272	31	13	-	-	PUNCT
absel-3272	31	14	for	for	ADP
absel-3272	31	15	-	-	PUNCT
absel-3272	31	16	profit	profit	NOUN
absel-3272	31	17	’s	’s	PART
absel-3272	31	18	end	end	NOUN
absel-3272	31	19	of	of	ADP
absel-3272	31	20	year	year	NOUN
absel-3272	31	21	review	review	NOUN
absel-3272	31	22	as	as	ADP
absel-3272	31	23	a	a	DET
absel-3272	31	24	form	form	NOUN
absel-3272	31	25	of	of	ADP
absel-3272	31	26	ebl	ebl	PROPN
absel-3272	31	27	karen	karen	PROPN
absel-3272	31	28	shastri	shastri	PROPN
absel-3272	31	29	university	university	PROPN
absel-3272	31	30	of	of	ADP
absel-3272	31	31	pittsburgh	pittsburgh	PROPN
absel-3272	31	32	kshastri@katz.pitt.edu	kshastri@katz.pitt.edu	PROPN
absel-3272	31	33	mailto:kshastri@katz.pitt.edu	mailto:kshastri@katz.pitt.edu	PROPN
absel-3272	31	34	page	page	NOUN
absel-3272	31	35	194	194	NUM
absel-3272	31	36	developments	development	NOUN
absel-3272	31	37	in	in	ADP
absel-3272	31	38	business	business	NOUN
absel-3272	31	39	simulation	simulation	NOUN
absel-3272	31	40	and	and	CCONJ
absel-3272	31	41	experiential	experiential	ADJ
absel-3272	31	42	learning	learning	NOUN
absel-3272	31	43	,	,	PUNCT
absel-3272	31	44	volume	volume	NOUN
absel-3272	31	45	47	47	NUM
absel-3272	31	46	,	,	PUNCT
absel-3272	31	47	2020	2020	NUM
absel-3272	31	48	experience	experience	VERB
absel-3272	31	49	to	to	PART
absel-3272	31	50	be	be	AUX
absel-3272	31	51	of	of	ADP
absel-3272	31	52	more	more	ADJ
absel-3272	31	53	value	value	NOUN
absel-3272	31	54	than	than	ADP
absel-3272	31	55	an	an	DET
absel-3272	31	56	in	in	ADP
absel-3272	31	57	-	-	PUNCT
absel-3272	31	58	office	office	NOUN
absel-3272	31	59	internship	internship	NOUN
absel-3272	31	60	as	as	SCONJ
absel-3272	31	61	it	it	PRON
absel-3272	31	62	adds	add	VERB
absel-3272	31	63	more	more	ADJ
absel-3272	31	64	tools	tool	NOUN
absel-3272	31	65	to	to	ADP
absel-3272	31	66	his	his	PRON
absel-3272	31	67	accounting	accounting	NOUN
absel-3272	31	68	toolkit	toolkit	NOUN
absel-3272	31	69	and	and	CCONJ
absel-3272	31	70	should	should	AUX
absel-3272	31	71	instill	instill	VERB
absel-3272	31	72	confidence	confidence	NOUN
absel-3272	31	73	in	in	ADP
absel-3272	31	74	the	the	DET
absel-3272	31	75	student	student	NOUN
absel-3272	31	76	’s	’s	PART
absel-3272	31	77	ability	ability	NOUN
absel-3272	31	78	to	to	PART
absel-3272	31	79	complete	complete	VERB
absel-3272	31	80	similar	similar	ADJ
absel-3272	31	81	tasks	task	NOUN
absel-3272	31	82	in	in	ADP
absel-3272	31	83	the	the	DET
absel-3272	31	84	real	real	ADJ
absel-3272	31	85	world	world	NOUN
absel-3272	31	86	setting	set	VERB
absel-3272	31	87	when	when	SCONJ
absel-3272	31	88	employed	employ	VERB
absel-3272	31	89	in	in	ADP
absel-3272	31	90	an	an	DET
absel-3272	31	91	accounting	accounting	NOUN
absel-3272	31	92	firm	firm	NOUN
absel-3272	31	93	.	.	PUNCT
absel-3272	32	1	the	the	DET
absel-3272	32	2	goals	goal	NOUN
absel-3272	32	3	of	of	ADP
absel-3272	32	4	the	the	DET
absel-3272	32	5	independent	independent	ADJ
absel-3272	32	6	study	study	NOUN
absel-3272	32	7	are	be	AUX
absel-3272	32	8	to	to	ADP
absel-3272	32	9	(	(	PUNCT
absel-3272	32	10	1	1	X
absel-3272	32	11	)	)	PUNCT
absel-3272	32	12	familiarize	familiarize	VERB
absel-3272	32	13	a	a	DET
absel-3272	32	14	student	student	NOUN
absel-3272	32	15	with	with	ADP
absel-3272	32	16	the	the	DET
absel-3272	32	17	accounting	accounting	NOUN
absel-3272	32	18	standards	standard	NOUN
absel-3272	32	19	established	establish	VERB
absel-3272	32	20	for	for	ADP
absel-3272	32	21	the	the	DET
absel-3272	32	22	review	review	NOUN
absel-3272	32	23	process	process	NOUN
absel-3272	32	24	,	,	PUNCT
absel-3272	32	25	(	(	PUNCT
absel-3272	32	26	2	2	X
absel-3272	32	27	)	)	PUNCT
absel-3272	32	28	provide	provide	VERB
absel-3272	32	29	a	a	DET
absel-3272	32	30	student	student	NOUN
absel-3272	32	31	with	with	ADP
absel-3272	32	32	the	the	DET
absel-3272	32	33	opportunity	opportunity	NOUN
absel-3272	32	34	to	to	PART
absel-3272	32	35	create	create	VERB
absel-3272	32	36	working	work	VERB
absel-3272	32	37	papers	paper	NOUN
absel-3272	32	38	required	require	VERB
absel-3272	32	39	for	for	ADP
absel-3272	32	40	a	a	DET
absel-3272	32	41	review	review	NOUN
absel-3272	32	42	and	and	CCONJ
absel-3272	32	43	sign	sign	VERB
absel-3272	32	44	off	off	ADP
absel-3272	32	45	on	on	ADP
absel-3272	32	46	the	the	DET
absel-3272	32	47	review	review	NOUN
absel-3272	32	48	steps	step	NOUN
absel-3272	32	49	expected	expect	VERB
absel-3272	32	50	for	for	ADP
absel-3272	32	51	completion	completion	NOUN
absel-3272	32	52	of	of	ADP
absel-3272	32	53	the	the	DET
absel-3272	32	54	job	job	NOUN
absel-3272	32	55	,	,	PUNCT
absel-3272	32	56	(	(	PUNCT
absel-3272	32	57	3	3	X
absel-3272	32	58	)	)	PUNCT
absel-3272	32	59	help	help	VERB
absel-3272	32	60	a	a	DET
absel-3272	32	61	student	student	NOUN
absel-3272	32	62	understand	understand	VERB
absel-3272	32	63	the	the	DET
absel-3272	32	64	building	building	NOUN
absel-3272	32	65	of	of	ADP
absel-3272	32	66	the	the	DET
absel-3272	32	67	financial	financial	ADJ
absel-3272	32	68	statements	statement	NOUN
absel-3272	32	69	from	from	ADP
absel-3272	32	70	the	the	DET
absel-3272	32	71	detailed	detailed	ADJ
absel-3272	32	72	accounts	account	NOUN
absel-3272	32	73	data	datum	NOUN
absel-3272	32	74	,	,	PUNCT
absel-3272	32	75	(	(	PUNCT
absel-3272	32	76	4	4	X
absel-3272	32	77	)	)	PUNCT
absel-3272	32	78	have	have	VERB
absel-3272	32	79	students	student	NOUN
absel-3272	32	80	learn	learn	VERB
absel-3272	32	81	more	more	ADJ
absel-3272	32	82	about	about	ADP
absel-3272	32	83	the	the	DET
absel-3272	32	84	rules	rule	NOUN
absel-3272	32	85	associated	associate	VERB
absel-3272	32	86	with	with	ADP
absel-3272	32	87	nonprofit	nonprofit	ADJ
absel-3272	32	88	accounting	accounting	NOUN
absel-3272	32	89	that	that	SCONJ
absel-3272	32	90	to	to	ADP
absel-3272	32	91	some	some	DET
absel-3272	32	92	extent	extent	NOUN
absel-3272	32	93	differ	differ	VERB
absel-3272	32	94	from	from	ADP
absel-3272	32	95	those	those	PRON
absel-3272	32	96	for	for	ADP
absel-3272	32	97	a	a	DET
absel-3272	32	98	forprofit	forprofit	NOUN
absel-3272	32	99	entity	entity	NOUN
absel-3272	32	100	and	and	CCONJ
absel-3272	32	101	(	(	PUNCT
absel-3272	32	102	5	5	X
absel-3272	32	103	)	)	PUNCT
absel-3272	32	104	encourage	encourage	VERB
absel-3272	32	105	critical	critical	ADJ
absel-3272	32	106	thinking	thinking	NOUN
absel-3272	32	107	and	and	CCONJ
absel-3272	32	108	creativity	creativity	NOUN
absel-3272	32	109	as	as	SCONJ
absel-3272	32	110	students	student	NOUN
absel-3272	32	111	evaluate	evaluate	VERB
absel-3272	32	112	the	the	DET
absel-3272	32	113	financial	financial	ADJ
absel-3272	32	114	condition	condition	NOUN
absel-3272	32	115	of	of	ADP
absel-3272	32	116	the	the	DET
absel-3272	32	117	not	not	PART
absel-3272	32	118	-	-	PUNCT
absel-3272	32	119	for	for	ADP
absel-3272	32	120	-	-	PUNCT
absel-3272	32	121	profit	profit	NOUN
absel-3272	32	122	to	to	PART
absel-3272	32	123	determine	determine	VERB
absel-3272	32	124	if	if	SCONJ
absel-3272	32	125	it	it	PRON
absel-3272	32	126	is	be	AUX
absel-3272	32	127	a	a	DET
absel-3272	32	128	going	go	VERB
absel-3272	32	129	concern	concern	NOUN
absel-3272	32	130	and	and	CCONJ
absel-3272	32	131	provide	provide	VERB
absel-3272	32	132	recommendations	recommendation	NOUN
absel-3272	32	133	for	for	ADP
absel-3272	32	134	the	the	DET
absel-3272	32	135	entity	entity	NOUN
absel-3272	32	136	.	.	PUNCT
absel-3272	33	1	the	the	DET
absel-3272	33	2	exercise	exercise	NOUN
absel-3272	33	3	this	this	DET
absel-3272	33	4	exercise	exercise	NOUN
absel-3272	33	5	may	may	AUX
absel-3272	33	6	be	be	AUX
absel-3272	33	7	the	the	DET
absel-3272	33	8	student	student	NOUN
absel-3272	33	9	’s	’s	PART
absel-3272	33	10	first	first	ADJ
absel-3272	33	11	exposure	exposure	NOUN
absel-3272	33	12	to	to	ADP
absel-3272	33	13	any	any	DET
absel-3272	33	14	type	type	NOUN
absel-3272	33	15	of	of	ADP
absel-3272	33	16	assurance	assurance	NOUN
absel-3272	33	17	work	work	NOUN
absel-3272	33	18	as	as	SCONJ
absel-3272	33	19	some	some	PRON
absel-3272	33	20	of	of	ADP
absel-3272	33	21	these	these	DET
absel-3272	33	22	students	student	NOUN
absel-3272	33	23	entering	enter	VERB
absel-3272	33	24	our	our	PRON
absel-3272	33	25	graduate	graduate	NOUN
absel-3272	33	26	accounting	accounting	NOUN
absel-3272	33	27	program	program	NOUN
absel-3272	33	28	have	have	AUX
absel-3272	33	29	had	have	VERB
absel-3272	33	30	no	no	DET
absel-3272	33	31	internships	internship	NOUN
absel-3272	33	32	in	in	ADP
absel-3272	33	33	an	an	DET
absel-3272	33	34	accounting	accounting	NOUN
absel-3272	33	35	firm	firm	NOUN
absel-3272	33	36	or	or	CCONJ
absel-3272	33	37	other	other	ADJ
absel-3272	33	38	similar	similar	ADJ
absel-3272	33	39	experiences	experience	NOUN
absel-3272	33	40	.	.	PUNCT
absel-3272	34	1	this	this	PRON
absel-3272	34	2	is	be	AUX
absel-3272	34	3	the	the	DET
absel-3272	34	4	type	type	NOUN
absel-3272	34	5	of	of	ADP
absel-3272	34	6	student	student	NOUN
absel-3272	34	7	that	that	PRON
absel-3272	34	8	would	would	AUX
absel-3272	34	9	best	well	ADV
absel-3272	34	10	benefit	benefit	VERB
absel-3272	34	11	from	from	ADP
absel-3272	34	12	the	the	DET
absel-3272	34	13	experience	experience	NOUN
absel-3272	34	14	and	and	CCONJ
absel-3272	34	15	the	the	DET
absel-3272	34	16	one	one	NOUN
absel-3272	34	17	sought	seek	VERB
absel-3272	34	18	out	out	ADP
absel-3272	34	19	to	to	PART
absel-3272	34	20	participate	participate	VERB
absel-3272	34	21	in	in	ADP
absel-3272	34	22	the	the	DET
absel-3272	34	23	independent	independent	ADJ
absel-3272	34	24	study	study	NOUN
absel-3272	34	25	.	.	PUNCT
absel-3272	35	1	the	the	DET
absel-3272	35	2	work	work	NOUN
absel-3272	35	3	conducted	conduct	VERB
absel-3272	35	4	through	through	ADP
absel-3272	35	5	the	the	DET
absel-3272	35	6	independent	independent	ADJ
absel-3272	35	7	study	study	NOUN
absel-3272	35	8	is	be	AUX
absel-3272	35	9	intended	intend	VERB
absel-3272	35	10	to	to	PART
absel-3272	35	11	be	be	AUX
absel-3272	35	12	carried	carry	VERB
absel-3272	35	13	out	out	ADP
absel-3272	35	14	by	by	ADP
absel-3272	35	15	a	a	DET
absel-3272	35	16	graduate	graduate	NOUN
absel-3272	35	17	student	student	NOUN
absel-3272	35	18	,	,	PUNCT
absel-3272	35	19	in	in	ADP
absel-3272	35	20	this	this	DET
absel-3272	35	21	case	case	NOUN
absel-3272	35	22	a	a	DET
absel-3272	35	23	student	student	NOUN
absel-3272	35	24	earning	earn	VERB
absel-3272	35	25	an	an	DET
absel-3272	35	26	ms	ms	NOUN
absel-3272	35	27	in	in	ADP
absel-3272	35	28	accounting	accounting	NOUN
absel-3272	35	29	degree	degree	NOUN
absel-3272	35	30	.	.	PUNCT
absel-3272	36	1	the	the	DET
absel-3272	36	2	educational	educational	ADJ
absel-3272	36	3	background	background	NOUN
absel-3272	36	4	and	and	CCONJ
absel-3272	36	5	maturity	maturity	NOUN
absel-3272	36	6	level	level	NOUN
absel-3272	36	7	of	of	ADP
absel-3272	36	8	students	student	NOUN
absel-3272	36	9	in	in	ADP
absel-3272	36	10	this	this	DET
absel-3272	36	11	program	program	NOUN
absel-3272	36	12	should	should	AUX
absel-3272	36	13	be	be	AUX
absel-3272	36	14	more	more	ADV
absel-3272	36	15	appropriate	appropriate	ADJ
absel-3272	36	16	to	to	PART
absel-3272	36	17	conduct	conduct	VERB
absel-3272	36	18	the	the	DET
absel-3272	36	19	required	require	VERB
absel-3272	36	20	work	work	NOUN
absel-3272	36	21	independently	independently	ADV
absel-3272	36	22	.	.	PUNCT
absel-3272	37	1	further	far	ADV
absel-3272	37	2	,	,	PUNCT
absel-3272	37	3	this	this	DET
absel-3272	37	4	exercise	exercise	NOUN
absel-3272	37	5	provides	provide	VERB
absel-3272	37	6	the	the	DET
absel-3272	37	7	student	student	NOUN
absel-3272	37	8	lacking	lack	VERB
absel-3272	37	9	any	any	DET
absel-3272	37	10	previous	previous	ADJ
absel-3272	37	11	internship	internship	NOUN
absel-3272	37	12	with	with	ADP
absel-3272	37	13	an	an	DET
absel-3272	37	14	excellent	excellent	ADJ
absel-3272	37	15	learning	learning	NOUN
absel-3272	37	16	experience	experience	NOUN
absel-3272	37	17	that	that	PRON
absel-3272	37	18	relates	relate	VERB
absel-3272	37	19	well	well	ADV
absel-3272	37	20	to	to	ADP
absel-3272	37	21	the	the	DET
absel-3272	37	22	real	real	ADJ
absel-3272	37	23	world	world	NOUN
absel-3272	37	24	and	and	CCONJ
absel-3272	37	25	should	should	AUX
absel-3272	37	26	provide	provide	VERB
absel-3272	37	27	some	some	DET
absel-3272	37	28	insight	insight	NOUN
absel-3272	37	29	regarding	regard	VERB
absel-3272	37	30	client	client	NOUN
absel-3272	37	31	work	work	NOUN
absel-3272	37	32	in	in	ADP
absel-3272	37	33	an	an	DET
absel-3272	37	34	accounting	accounting	NOUN
absel-3272	37	35	firm	firm	NOUN
absel-3272	37	36	.	.	PUNCT
absel-3272	38	1	there	there	PRON
absel-3272	38	2	are	be	VERB
absel-3272	38	3	a	a	DET
absel-3272	38	4	number	number	NOUN
absel-3272	38	5	of	of	ADP
absel-3272	38	6	steps	step	NOUN
absel-3272	38	7	involved	involve	VERB
absel-3272	38	8	in	in	ADP
absel-3272	38	9	this	this	DET
absel-3272	38	10	review	review	NOUN
absel-3272	38	11	exercise	exercise	NOUN
absel-3272	38	12	to	to	PART
absel-3272	38	13	complete	complete	VERB
absel-3272	38	14	the	the	DET
absel-3272	38	15	client	client	NOUN
absel-3272	38	16	’s	’s	PART
absel-3272	38	17	work	work	NOUN
absel-3272	38	18	as	as	ADP
absel-3272	38	19	part	part	NOUN
absel-3272	38	20	of	of	ADP
absel-3272	38	21	the	the	DET
absel-3272	38	22	independent	independent	ADJ
absel-3272	38	23	study	study	NOUN
absel-3272	38	24	:	:	PUNCT
absel-3272	38	25	1	1	X
absel-3272	38	26	.	.	X
absel-3272	38	27	a	a	DET
absel-3272	38	28	reading	reading	NOUN
absel-3272	38	29	and	and	CCONJ
absel-3272	38	30	discussion	discussion	NOUN
absel-3272	38	31	of	of	ADP
absel-3272	38	32	the	the	DET
absel-3272	38	33	review	review	NOUN
absel-3272	38	34	standards	standard	NOUN
absel-3272	38	35	established	establish	VERB
absel-3272	38	36	by	by	ADP
absel-3272	38	37	the	the	DET
absel-3272	38	38	aicpa	aicpa	NOUN
absel-3272	38	39	•	•	ADP
absel-3272	38	40	the	the	DET
absel-3272	38	41	aicpa	aicpa	PROPN
absel-3272	38	42	literature	literature	NOUN
absel-3272	38	43	is	be	AUX
absel-3272	38	44	comprehensive	comprehensive	ADJ
absel-3272	38	45	in	in	ADP
absel-3272	38	46	laying	lay	VERB
absel-3272	38	47	out	out	ADP
absel-3272	38	48	the	the	DET
absel-3272	38	49	necessary	necessary	ADJ
absel-3272	38	50	work	work	NOUN
absel-3272	38	51	to	to	PART
absel-3272	38	52	complete	complete	VERB
absel-3272	38	53	the	the	DET
absel-3272	38	54	review	review	NOUN
absel-3272	38	55	,	,	PUNCT
absel-3272	38	56	including	include	VERB
absel-3272	38	57	a	a	DET
absel-3272	38	58	collection	collection	NOUN
absel-3272	38	59	of	of	ADP
absel-3272	38	60	readings	reading	NOUN
absel-3272	38	61	related	relate	VERB
absel-3272	38	62	to	to	ADP
absel-3272	38	63	conducting	conduct	VERB
absel-3272	38	64	a	a	DET
absel-3272	38	65	review	review	NOUN
absel-3272	38	66	,	,	PUNCT
absel-3272	38	67	starting	start	VERB
absel-3272	38	68	with	with	ADP
absel-3272	38	69	the	the	DET
absel-3272	38	70	initial	initial	ADJ
absel-3272	38	71	documentation	documentation	NOUN
absel-3272	38	72	,	,	PUNCT
absel-3272	38	73	the	the	DET
absel-3272	38	74	engagement	engagement	NOUN
absel-3272	38	75	letter	letter	NOUN
absel-3272	38	76	,	,	PUNCT
absel-3272	38	77	the	the	DET
absel-3272	38	78	analysis	analysis	NOUN
absel-3272	38	79	of	of	ADP
absel-3272	38	80	the	the	DET
absel-3272	38	81	client	client	NOUN
absel-3272	38	82	’s	’s	PART
absel-3272	38	83	accounts	account	NOUN
absel-3272	38	84	using	use	VERB
absel-3272	38	85	the	the	DET
absel-3272	38	86	trial	trial	NOUN
absel-3272	38	87	balance	balance	NOUN
absel-3272	38	88	,	,	PUNCT
absel-3272	38	89	and	and	CCONJ
absel-3272	38	90	guidelines	guideline	NOUN
absel-3272	38	91	for	for	ADP
absel-3272	38	92	following	follow	VERB
absel-3272	38	93	up	up	ADP
absel-3272	38	94	with	with	ADP
absel-3272	38	95	the	the	DET
absel-3272	38	96	client	client	NOUN
absel-3272	38	97	when	when	SCONJ
absel-3272	38	98	numbers	number	NOUN
absel-3272	38	99	are	be	AUX
absel-3272	38	100	considered	consider	VERB
absel-3272	38	101	to	to	PART
absel-3272	38	102	be	be	AUX
absel-3272	38	103	materially	materially	ADV
absel-3272	38	104	different	different	ADJ
absel-3272	38	105	as	as	SCONJ
absel-3272	38	106	compared	compare	VERB
absel-3272	38	107	to	to	ADP
absel-3272	38	108	some	some	DET
absel-3272	38	109	benchmark	benchmark	NOUN
absel-3272	38	110	.	.	PUNCT
absel-3272	39	1	the	the	DET
absel-3272	39	2	student	student	NOUN
absel-3272	39	3	would	would	AUX
absel-3272	39	4	spend	spend	VERB
absel-3272	39	5	at	at	ADV
absel-3272	39	6	least	least	ADV
absel-3272	39	7	two	two	NUM
absel-3272	39	8	weeks	week	NOUN
absel-3272	39	9	reading	read	VERB
absel-3272	39	10	and	and	CCONJ
absel-3272	39	11	discussing	discuss	VERB
absel-3272	39	12	this	this	DET
absel-3272	39	13	literature	literature	NOUN
absel-3272	39	14	with	with	ADP
absel-3272	39	15	me	i	PRON
absel-3272	39	16	.	.	PUNCT
absel-3272	40	1	2	2	X
absel-3272	40	2	.	.	X
absel-3272	40	3	discussions	discussion	NOUN
absel-3272	40	4	with	with	ADP
absel-3272	40	5	the	the	DET
absel-3272	40	6	client	client	NOUN
absel-3272	40	7	regarding	regard	VERB
absel-3272	40	8	the	the	DET
absel-3272	40	9	entity	entity	NOUN
absel-3272	40	10	,	,	PUNCT
absel-3272	40	11	any	any	DET
absel-3272	40	12	unusual	unusual	ADJ
absel-3272	40	13	events	event	NOUN
absel-3272	40	14	or	or	CCONJ
absel-3272	40	15	transactions	transaction	NOUN
absel-3272	40	16	and	and	CCONJ
absel-3272	40	17	any	any	DET
absel-3272	40	18	other	other	ADJ
absel-3272	40	19	changes	change	NOUN
absel-3272	40	20	in	in	ADP
absel-3272	40	21	management	management	NOUN
absel-3272	40	22	or	or	CCONJ
absel-3272	40	23	processes	process	NOUN
absel-3272	40	24	that	that	PRON
absel-3272	40	25	may	may	AUX
absel-3272	40	26	have	have	AUX
absel-3272	40	27	occurred	occur	VERB
absel-3272	40	28	during	during	ADP
absel-3272	40	29	the	the	DET
absel-3272	40	30	year	year	NOUN
absel-3272	40	31	•	•	ADP
absel-3272	40	32	an	an	DET
absel-3272	40	33	understanding	understanding	NOUN
absel-3272	40	34	of	of	ADP
absel-3272	40	35	the	the	DET
absel-3272	40	36	client	client	NOUN
absel-3272	40	37	’s	’s	PART
absel-3272	40	38	operations	operation	NOUN
absel-3272	40	39	over	over	ADP
absel-3272	40	40	the	the	DET
absel-3272	40	41	year	year	NOUN
absel-3272	40	42	,	,	PUNCT
absel-3272	40	43	how	how	SCONJ
absel-3272	40	44	transactions	transaction	NOUN
absel-3272	40	45	were	be	AUX
absel-3272	40	46	carried	carry	VERB
absel-3272	40	47	out	out	ADP
absel-3272	40	48	,	,	PUNCT
absel-3272	40	49	that	that	PRON
absel-3272	40	50	is	be	AUX
absel-3272	40	51	who	who	PRON
absel-3272	40	52	authorized	authorize	VERB
absel-3272	40	53	a	a	DET
absel-3272	40	54	transaction	transaction	NOUN
absel-3272	40	55	,	,	PUNCT
absel-3272	40	56	who	who	PRON
absel-3272	40	57	recorded	record	VERB
absel-3272	40	58	the	the	DET
absel-3272	40	59	transaction	transaction	NOUN
absel-3272	40	60	and	and	CCONJ
absel-3272	40	61	who	who	PRON
absel-3272	40	62	reviewed	review	VERB
absel-3272	40	63	the	the	DET
absel-3272	40	64	work	work	NOUN
absel-3272	40	65	completed	complete	VERB
absel-3272	40	66	for	for	ADP
absel-3272	40	67	transactions	transaction	NOUN
absel-3272	40	68	would	would	AUX
absel-3272	40	69	be	be	AUX
absel-3272	40	70	included	include	VERB
absel-3272	40	71	in	in	ADP
absel-3272	40	72	the	the	DET
absel-3272	40	73	initial	initial	ADJ
absel-3272	40	74	interview	interview	NOUN
absel-3272	40	75	with	with	ADP
absel-3272	40	76	the	the	DET
absel-3272	40	77	client	client	NOUN
absel-3272	40	78	’s	’s	PART
absel-3272	40	79	management	management	NOUN
absel-3272	40	80	.	.	PUNCT
absel-3272	41	1	once	once	ADV
absel-3272	41	2	an	an	DET
absel-3272	41	3	understanding	understanding	NOUN
absel-3272	41	4	of	of	ADP
absel-3272	41	5	the	the	DET
absel-3272	41	6	firm	firm	NOUN
absel-3272	41	7	and	and	CCONJ
absel-3272	41	8	its	its	PRON
absel-3272	41	9	operations	operation	NOUN
absel-3272	41	10	has	have	AUX
absel-3272	41	11	been	be	AUX
absel-3272	41	12	established	establish	VERB
absel-3272	41	13	then	then	ADV
absel-3272	41	14	the	the	DET
absel-3272	41	15	tasks	task	NOUN
absel-3272	41	16	should	should	AUX
absel-3272	41	17	be	be	AUX
absel-3272	41	18	identified	identify	VERB
absel-3272	41	19	for	for	ADP
absel-3272	41	20	the	the	DET
absel-3272	41	21	entity	entity	NOUN
absel-3272	41	22	’s	’s	PART
absel-3272	41	23	review	review	NOUN
absel-3272	41	24	.	.	PUNCT
absel-3272	42	1	this	this	DET
absel-3272	42	2	part	part	NOUN
absel-3272	42	3	of	of	ADP
absel-3272	42	4	the	the	DET
absel-3272	42	5	independent	independent	ADJ
absel-3272	42	6	study	study	NOUN
absel-3272	42	7	is	be	AUX
absel-3272	42	8	based	base	VERB
absel-3272	42	9	on	on	ADP
absel-3272	42	10	a	a	DET
absel-3272	42	11	joint	joint	ADJ
absel-3272	42	12	effort	effort	NOUN
absel-3272	42	13	between	between	ADP
absel-3272	42	14	me	i	PRON
absel-3272	42	15	and	and	CCONJ
absel-3272	42	16	the	the	DET
absel-3272	42	17	student	student	NOUN
absel-3272	42	18	since	since	SCONJ
absel-3272	42	19	this	this	DET
absel-3272	42	20	work	work	NOUN
absel-3272	42	21	is	be	AUX
absel-3272	42	22	novel	novel	ADJ
absel-3272	42	23	to	to	ADP
absel-3272	42	24	them	they	PRON
absel-3272	42	25	;	;	PUNCT
absel-3272	42	26	and	and	CCONJ
absel-3272	42	27	it	it	PRON
absel-3272	42	28	is	be	AUX
absel-3272	42	29	extremely	extremely	ADV
absel-3272	42	30	important	important	ADJ
absel-3272	42	31	that	that	SCONJ
absel-3272	42	32	they	they	PRON
absel-3272	42	33	understand	understand	VERB
absel-3272	42	34	the	the	DET
absel-3272	42	35	basic	basic	ADJ
absel-3272	42	36	details	detail	NOUN
absel-3272	42	37	of	of	ADP
absel-3272	42	38	the	the	DET
absel-3272	42	39	entity	entity	NOUN
absel-3272	42	40	and	and	CCONJ
absel-3272	42	41	what	what	DET
absel-3272	42	42	activities	activity	NOUN
absel-3272	42	43	could	could	AUX
absel-3272	42	44	have	have	AUX
absel-3272	42	45	caused	cause	VERB
absel-3272	42	46	the	the	DET
absel-3272	42	47	account	account	NOUN
absel-3272	42	48	balances	balance	NOUN
absel-3272	42	49	to	to	PART
absel-3272	42	50	be	be	AUX
absel-3272	42	51	different	different	ADJ
absel-3272	42	52	from	from	ADP
absel-3272	42	53	what	what	PRON
absel-3272	42	54	they	they	PRON
absel-3272	42	55	are	be	AUX
absel-3272	42	56	expected	expect	VERB
absel-3272	42	57	to	to	PART
absel-3272	42	58	be	be	AUX
absel-3272	42	59	.	.	PUNCT
absel-3272	43	1	3	3	X
absel-3272	43	2	.	.	X
absel-3272	43	3	a	a	DET
absel-3272	43	4	dive	dive	NOUN
absel-3272	43	5	into	into	ADP
absel-3272	43	6	the	the	DET
absel-3272	43	7	client	client	NOUN
absel-3272	43	8	’s	’s	PART
absel-3272	43	9	documents	document	NOUN
absel-3272	43	10	(	(	PUNCT
absel-3272	43	11	hard	hard	ADJ
absel-3272	43	12	copy	copy	NOUN
absel-3272	43	13	)	)	PUNCT
absel-3272	43	14	,	,	PUNCT
absel-3272	43	15	general	general	ADJ
absel-3272	43	16	ledger	ledger	NOUN
absel-3272	43	17	(	(	PUNCT
absel-3272	43	18	excel	excel	NOUN
absel-3272	43	19	document	document	NOUN
absel-3272	43	20	)	)	PUNCT
absel-3272	43	21	and	and	CCONJ
absel-3272	43	22	trial	trial	NOUN
absel-3272	43	23	balance	balance	NOUN
absel-3272	43	24	(	(	PUNCT
absel-3272	43	25	excel	excel	NOUN
absel-3272	43	26	document	document	NOUN
absel-3272	43	27	)	)	PUNCT
absel-3272	43	28	to	to	PART
absel-3272	43	29	understand	understand	VERB
absel-3272	43	30	the	the	DET
absel-3272	43	31	nature	nature	NOUN
absel-3272	43	32	of	of	ADP
absel-3272	43	33	the	the	DET
absel-3272	43	34	balances	balance	NOUN
absel-3272	43	35	for	for	ADP
absel-3272	43	36	each	each	DET
absel-3272	43	37	account	account	NOUN
absel-3272	43	38	•	•	NOUN
absel-3272	43	39	transactions	transaction	NOUN
absel-3272	43	40	for	for	ADP
absel-3272	43	41	a	a	DET
absel-3272	43	42	company	company	NOUN
absel-3272	43	43	are	be	AUX
absel-3272	43	44	recorded	record	VERB
absel-3272	43	45	in	in	ADP
absel-3272	43	46	the	the	DET
absel-3272	43	47	general	general	ADJ
absel-3272	43	48	ledger	ledger	NOUN
absel-3272	43	49	.	.	PUNCT
absel-3272	44	1	for	for	ADP
absel-3272	44	2	a	a	DET
absel-3272	44	3	nonprofit	nonprofit	NOUN
absel-3272	44	4	(	(	PUNCT
absel-3272	44	5	a	a	DET
absel-3272	44	6	health	health	NOUN
absel-3272	44	7	care	care	NOUN
absel-3272	44	8	entity	entity	NOUN
absel-3272	44	9	)	)	PUNCT
absel-3272	44	10	,	,	PUNCT
absel-3272	44	11	the	the	DET
absel-3272	44	12	majority	majority	NOUN
absel-3272	44	13	of	of	ADP
absel-3272	44	14	the	the	DET
absel-3272	44	15	transactions	transaction	NOUN
absel-3272	44	16	are	be	AUX
absel-3272	44	17	the	the	DET
absel-3272	44	18	result	result	NOUN
absel-3272	44	19	of	of	ADP
absel-3272	44	20	contributions	contribution	NOUN
absel-3272	44	21	,	,	PUNCT
absel-3272	44	22	fund	fund	NOUN
absel-3272	44	23	raisers	raiser	NOUN
absel-3272	44	24	and	and	CCONJ
absel-3272	44	25	grants	grant	NOUN
absel-3272	44	26	for	for	ADP
absel-3272	44	27	the	the	DET
absel-3272	44	28	revenue	revenue	NOUN
absel-3272	44	29	accounts	account	NOUN
absel-3272	44	30	;	;	PUNCT
absel-3272	44	31	and	and	CCONJ
absel-3272	44	32	expenses	expense	NOUN
absel-3272	44	33	are	be	AUX
absel-3272	44	34	generally	generally	ADV
absel-3272	44	35	human	human	ADJ
absel-3272	44	36	resource	resource	NOUN
absel-3272	44	37	costs	cost	NOUN
absel-3272	44	38	for	for	ADP
absel-3272	44	39	time	time	NOUN
absel-3272	44	40	worked	work	VERB
absel-3272	44	41	in	in	ADP
absel-3272	44	42	the	the	DET
absel-3272	44	43	office	office	NOUN
absel-3272	44	44	and	and	CCONJ
absel-3272	44	45	at	at	ADP
absel-3272	44	46	clinics	clinic	NOUN
absel-3272	44	47	with	with	ADP
absel-3272	44	48	patients	patient	NOUN
absel-3272	44	49	,	,	PUNCT
absel-3272	44	50	supplies	supply	NOUN
absel-3272	44	51	consumed	consume	VERB
absel-3272	44	52	during	during	ADP
absel-3272	44	53	the	the	DET
absel-3272	44	54	year	year	NOUN
absel-3272	44	55	and	and	CCONJ
absel-3272	44	56	rent	rent	VERB
absel-3272	44	57	for	for	ADP
absel-3272	44	58	space	space	NOUN
absel-3272	44	59	used	use	VERB
absel-3272	44	60	for	for	ADP
absel-3272	44	61	administrative	administrative	ADJ
absel-3272	44	62	and	and	CCONJ
absel-3272	44	63	patient	patient	ADJ
absel-3272	44	64	purposes	purpose	NOUN
absel-3272	44	65	.	.	PUNCT
absel-3272	45	1	all	all	DET
absel-3272	45	2	transactions	transaction	NOUN
absel-3272	45	3	related	relate	VERB
absel-3272	45	4	to	to	ADP
absel-3272	45	5	the	the	DET
absel-3272	45	6	recognition	recognition	NOUN
absel-3272	45	7	of	of	ADP
absel-3272	45	8	revenues	revenue	NOUN
absel-3272	45	9	and	and	CCONJ
absel-3272	45	10	expenses	expense	NOUN
absel-3272	45	11	(	(	PUNCT
absel-3272	45	12	and	and	CCONJ
absel-3272	45	13	related	related	ADJ
absel-3272	45	14	assets	asset	NOUN
absel-3272	45	15	and	and	CCONJ
absel-3272	45	16	liabilities	liability	NOUN
absel-3272	45	17	)	)	PUNCT
absel-3272	45	18	are	be	AUX
absel-3272	45	19	included	include	VERB
absel-3272	45	20	in	in	ADP
absel-3272	45	21	the	the	DET
absel-3272	45	22	accounts	account	NOUN
absel-3272	45	23	in	in	ADP
absel-3272	45	24	the	the	DET
absel-3272	45	25	general	general	ADJ
absel-3272	45	26	ledger	ledger	NOUN
absel-3272	45	27	.	.	PUNCT
absel-3272	46	1	the	the	DET
absel-3272	46	2	trial	trial	NOUN
absel-3272	46	3	balance	balance	NOUN
absel-3272	46	4	is	be	AUX
absel-3272	46	5	a	a	DET
absel-3272	46	6	summary	summary	NOUN
absel-3272	46	7	of	of	ADP
absel-3272	46	8	the	the	DET
absel-3272	46	9	ending	end	VERB
absel-3272	46	10	balance	balance	NOUN
absel-3272	46	11	for	for	ADP
absel-3272	46	12	each	each	DET
absel-3272	46	13	account	account	NOUN
absel-3272	46	14	in	in	ADP
absel-3272	46	15	the	the	DET
absel-3272	46	16	general	general	ADJ
absel-3272	46	17	ledger	ledger	NOUN
absel-3272	46	18	.	.	PUNCT
absel-3272	47	1	the	the	DET
absel-3272	47	2	student	student	NOUN
absel-3272	47	3	would	would	AUX
absel-3272	47	4	conduct	conduct	VERB
absel-3272	47	5	analytical	analytical	ADJ
absel-3272	47	6	procedures	procedure	NOUN
absel-3272	47	7	on	on	ADP
absel-3272	47	8	the	the	DET
absel-3272	47	9	balances	balance	NOUN
absel-3272	47	10	for	for	ADP
absel-3272	47	11	each	each	DET
absel-3272	47	12	account	account	NOUN
absel-3272	47	13	listed	list	VERB
absel-3272	47	14	on	on	ADP
absel-3272	47	15	the	the	DET
absel-3272	47	16	trial	trial	NOUN
absel-3272	47	17	balance	balance	NOUN
absel-3272	47	18	to	to	PART
absel-3272	47	19	highlight	highlight	VERB
absel-3272	47	20	which	which	DET
absel-3272	47	21	accounts	account	NOUN
absel-3272	47	22	should	should	AUX
absel-3272	47	23	be	be	AUX
absel-3272	47	24	probed	probe	VERB
absel-3272	47	25	in	in	ADP
absel-3272	47	26	more	more	ADJ
absel-3272	47	27	detail	detail	NOUN
absel-3272	47	28	,	,	PUNCT
absel-3272	47	29	based	base	VERB
absel-3272	47	30	on	on	ADP
absel-3272	47	31	the	the	DET
absel-3272	47	32	prior	prior	ADJ
absel-3272	47	33	knowledge	knowledge	NOUN
absel-3272	47	34	of	of	ADP
absel-3272	47	35	the	the	DET
absel-3272	47	36	client	client	NOUN
absel-3272	47	37	(	(	PUNCT
absel-3272	47	38	learned	learn	VERB
absel-3272	47	39	during	during	ADP
absel-3272	47	40	the	the	DET
absel-3272	47	41	completion	completion	NOUN
absel-3272	47	42	of	of	ADP
absel-3272	47	43	step	step	NOUN
absel-3272	47	44	(	(	PUNCT
absel-3272	47	45	2	2	NUM
absel-3272	47	46	)	)	PUNCT
absel-3272	47	47	)	)	PUNCT
absel-3272	47	48	and	and	CCONJ
absel-3272	47	49	comparisons	comparison	NOUN
absel-3272	47	50	with	with	ADP
absel-3272	47	51	benchmarks	benchmark	NOUN
absel-3272	47	52	that	that	PRON
absel-3272	47	53	were	be	AUX
absel-3272	47	54	already	already	ADV
absel-3272	47	55	established	establish	VERB
absel-3272	47	56	.	.	PUNCT
absel-3272	48	1	these	these	DET
absel-3272	48	2	benchmarks	benchmark	NOUN
absel-3272	48	3	are	be	AUX
absel-3272	48	4	the	the	DET
absel-3272	48	5	trial	trial	NOUN
absel-3272	48	6	balance	balance	NOUN
absel-3272	48	7	from	from	ADP
absel-3272	48	8	the	the	DET
absel-3272	48	9	prior	prior	ADJ
absel-3272	48	10	year	year	NOUN
absel-3272	48	11	and	and	CCONJ
absel-3272	48	12	the	the	DET
absel-3272	48	13	budget	budget	NOUN
absel-3272	48	14	for	for	ADP
absel-3272	48	15	the	the	DET
absel-3272	48	16	current	current	ADJ
absel-3272	48	17	year	year	NOUN
absel-3272	48	18	.	.	PUNCT
absel-3272	49	1	the	the	DET
absel-3272	49	2	identified	identify	VERB
absel-3272	49	3	differences	difference	NOUN
absel-3272	49	4	that	that	PRON
absel-3272	49	5	are	be	AUX
absel-3272	49	6	investigated	investigate	VERB
absel-3272	49	7	are	be	AUX
absel-3272	49	8	based	base	VERB
absel-3272	49	9	on	on	ADP
absel-3272	49	10	a	a	DET
absel-3272	49	11	level	level	NOUN
absel-3272	49	12	of	of	ADP
absel-3272	49	13	materiality	materiality	NOUN
absel-3272	49	14	that	that	PRON
absel-3272	49	15	is	be	AUX
absel-3272	49	16	established	establish	VERB
absel-3272	49	17	by	by	ADP
absel-3272	49	18	me	i	PRON
absel-3272	49	19	for	for	ADP
absel-3272	49	20	the	the	DET
absel-3272	49	21	engagement	engagement	NOUN
absel-3272	49	22	.	.	PUNCT
absel-3272	50	1	if	if	SCONJ
absel-3272	50	2	an	an	DET
absel-3272	50	3	account	account	NOUN
absel-3272	50	4	balance	balance	NOUN
absel-3272	50	5	exceeds	exceed	VERB
absel-3272	50	6	the	the	DET
absel-3272	50	7	level	level	NOUN
absel-3272	50	8	of	of	ADP
absel-3272	50	9	materiality	materiality	NOUN
absel-3272	50	10	,	,	PUNCT
absel-3272	50	11	then	then	ADV
absel-3272	50	12	further	further	ADJ
absel-3272	50	13	work	work	NOUN
absel-3272	50	14	is	be	AUX
absel-3272	50	15	done	do	VERB
absel-3272	50	16	by	by	ADP
absel-3272	50	17	the	the	DET
absel-3272	50	18	student	student	NOUN
absel-3272	50	19	.	.	PUNCT
absel-3272	51	1	the	the	DET
absel-3272	51	2	first	first	ADJ
absel-3272	51	3	step	step	NOUN
absel-3272	51	4	for	for	ADP
absel-3272	51	5	this	this	DET
absel-3272	51	6	additional	additional	ADJ
absel-3272	51	7	work	work	NOUN
absel-3272	51	8	is	be	AUX
absel-3272	51	9	a	a	DET
absel-3272	51	10	review	review	NOUN
absel-3272	51	11	of	of	ADP
absel-3272	51	12	the	the	DET
absel-3272	51	13	hard	hard	ADJ
absel-3272	51	14	copy	copy	NOUN
absel-3272	51	15	documents	document	NOUN
absel-3272	51	16	that	that	PRON
absel-3272	51	17	were	be	AUX
absel-3272	51	18	the	the	DET
absel-3272	51	19	basis	basis	NOUN
absel-3272	51	20	for	for	ADP
absel-3272	51	21	the	the	DET
absel-3272	51	22	recorded	record	VERB
absel-3272	51	23	transactions	transaction	NOUN
absel-3272	51	24	.	.	PUNCT
absel-3272	52	1	cash	cash	NOUN
absel-3272	52	2	reconciliations	reconciliation	NOUN
absel-3272	52	3	should	should	AUX
absel-3272	52	4	always	always	ADV
absel-3272	52	5	be	be	AUX
absel-3272	52	6	completed	complete	VERB
absel-3272	52	7	by	by	ADP
absel-3272	52	8	the	the	DET
absel-3272	52	9	client	client	NOUN
absel-3272	52	10	.	.	PUNCT
absel-3272	53	1	as	as	ADP
absel-3272	53	2	part	part	NOUN
absel-3272	53	3	of	of	ADP
absel-3272	53	4	the	the	DET
absel-3272	53	5	review	review	NOUN
absel-3272	53	6	,	,	PUNCT
absel-3272	53	7	the	the	DET
absel-3272	53	8	student	student	NOUN
absel-3272	53	9	inspects	inspect	VERB
absel-3272	53	10	the	the	DET
absel-3272	53	11	monthly	monthly	ADJ
absel-3272	53	12	reconciliations	reconciliation	NOUN
absel-3272	53	13	to	to	PART
absel-3272	53	14	determine	determine	VERB
absel-3272	53	15	if	if	SCONJ
absel-3272	53	16	the	the	DET
absel-3272	53	17	bank	bank	NOUN
absel-3272	53	18	balances	balance	NOUN
absel-3272	53	19	agree	agree	VERB
absel-3272	53	20	with	with	ADP
absel-3272	53	21	the	the	DET
absel-3272	53	22	general	general	ADJ
absel-3272	53	23	ledger	ledger	NOUN
absel-3272	53	24	balance	balance	NOUN
absel-3272	53	25	.	.	PUNCT
absel-3272	54	1	it	it	PRON
absel-3272	54	2	does	do	AUX
absel-3272	54	3	not	not	PART
absel-3272	54	4	matter	matter	VERB
absel-3272	54	5	whether	whether	SCONJ
absel-3272	54	6	these	these	DET
absel-3272	54	7	balances	balance	NOUN
absel-3272	54	8	are	be	AUX
absel-3272	54	9	the	the	DET
absel-3272	54	10	same	same	ADJ
absel-3272	54	11	as	as	ADP
absel-3272	54	12	the	the	DET
absel-3272	54	13	prior	prior	ADJ
absel-3272	54	14	year	year	NOUN
absel-3272	54	15	or	or	CCONJ
absel-3272	54	16	budgeted	budget	VERB
absel-3272	54	17	balance	balance	NOUN
absel-3272	54	18	,	,	PUNCT
absel-3272	54	19	that	that	PRON
absel-3272	54	20	is	be	AUX
absel-3272	54	21	there	there	PRON
absel-3272	54	22	are	be	VERB
absel-3272	54	23	no	no	DET
absel-3272	54	24	material	material	NOUN
absel-3272	54	25	differences	difference	NOUN
absel-3272	54	26	,	,	PUNCT
absel-3272	54	27	this	this	DET
absel-3272	54	28	step	step	NOUN
absel-3272	54	29	is	be	AUX
absel-3272	54	30	a	a	DET
absel-3272	54	31	required	require	VERB
absel-3272	54	32	task	task	NOUN
absel-3272	54	33	for	for	ADP
absel-3272	54	34	the	the	DET
absel-3272	54	35	review	review	NOUN
absel-3272	54	36	because	because	SCONJ
absel-3272	54	37	of	of	ADP
absel-3272	54	38	the	the	DET
absel-3272	54	39	importance	importance	NOUN
absel-3272	54	40	underlying	underlie	VERB
absel-3272	54	41	the	the	DET
absel-3272	54	42	cash	cash	NOUN
absel-3272	54	43	account	account	NOUN
absel-3272	54	44	.	.	PUNCT
absel-3272	55	1	page	page	NOUN
absel-3272	55	2	195	195	NUM
absel-3272	55	3	developments	development	NOUN
absel-3272	55	4	in	in	ADP
absel-3272	55	5	business	business	NOUN
absel-3272	55	6	simulation	simulation	NOUN
absel-3272	55	7	and	and	CCONJ
absel-3272	55	8	experiential	experiential	ADJ
absel-3272	55	9	learning	learning	NOUN
absel-3272	55	10	,	,	PUNCT
absel-3272	55	11	volume	volume	NOUN
absel-3272	55	12	47	47	NUM
absel-3272	55	13	,	,	PUNCT
absel-3272	55	14	2020	2020	NUM
absel-3272	55	15	4	4	NUM
absel-3272	55	16	.	.	PUNCT
absel-3272	56	1	discussions	discussion	NOUN
absel-3272	56	2	with	with	ADP
absel-3272	56	3	the	the	DET
absel-3272	56	4	client	client	NOUN
absel-3272	56	5	regarding	regard	VERB
absel-3272	56	6	unusual	unusual	ADJ
absel-3272	56	7	variances	variance	NOUN
absel-3272	56	8	associated	associate	VERB
absel-3272	56	9	with	with	ADP
absel-3272	56	10	entity	entity	NOUN
absel-3272	56	11	’s	’s	PART
absel-3272	56	12	account	account	NOUN
absel-3272	56	13	balances	balance	NOUN
absel-3272	56	14	•	•	ADV
absel-3272	56	15	based	base	VERB
absel-3272	56	16	on	on	ADP
absel-3272	56	17	the	the	DET
absel-3272	56	18	findings	finding	NOUN
absel-3272	56	19	from	from	ADP
absel-3272	56	20	part	part	NOUN
absel-3272	56	21	(	(	PUNCT
absel-3272	56	22	3	3	NUM
absel-3272	56	23	)	)	PUNCT
absel-3272	56	24	above	above	ADV
absel-3272	56	25	,	,	PUNCT
absel-3272	56	26	the	the	DET
absel-3272	56	27	student	student	NOUN
absel-3272	56	28	would	would	AUX
absel-3272	56	29	then	then	ADV
absel-3272	56	30	interview	interview	VERB
absel-3272	56	31	the	the	DET
absel-3272	56	32	entity	entity	NOUN
absel-3272	56	33	’s	’s	PART
absel-3272	56	34	management	management	NOUN
absel-3272	56	35	to	to	PART
absel-3272	56	36	inquire	inquire	VERB
absel-3272	56	37	about	about	ADP
absel-3272	56	38	material	material	NOUN
absel-3272	56	39	differences	difference	NOUN
absel-3272	56	40	that	that	PRON
absel-3272	56	41	existed	exist	VERB
absel-3272	56	42	and	and	CCONJ
absel-3272	56	43	were	be	AUX
absel-3272	56	44	still	still	ADV
absel-3272	56	45	in	in	ADP
absel-3272	56	46	question	question	NOUN
absel-3272	56	47	following	follow	VERB
absel-3272	56	48	the	the	DET
absel-3272	56	49	review	review	NOUN
absel-3272	56	50	of	of	ADP
absel-3272	56	51	hard	hard	ADJ
absel-3272	56	52	copy	copy	NOUN
absel-3272	56	53	transaction	transaction	NOUN
absel-3272	56	54	paperwork	paperwork	NOUN
absel-3272	56	55	.	.	PUNCT
absel-3272	57	1	explanations	explanation	NOUN
absel-3272	57	2	for	for	ADP
absel-3272	57	3	these	these	DET
absel-3272	57	4	differences	difference	NOUN
absel-3272	57	5	would	would	AUX
absel-3272	57	6	then	then	ADV
absel-3272	57	7	be	be	AUX
absel-3272	57	8	documented	document	VERB
absel-3272	57	9	in	in	ADP
absel-3272	57	10	the	the	DET
absel-3272	57	11	working	work	VERB
absel-3272	57	12	papers	paper	NOUN
absel-3272	57	13	of	of	ADP
absel-3272	57	14	the	the	DET
absel-3272	57	15	review	review	NOUN
absel-3272	57	16	.	.	PUNCT
absel-3272	58	1	5	5	X
absel-3272	58	2	.	.	X
absel-3272	58	3	assembling	assemble	VERB
absel-3272	58	4	the	the	DET
absel-3272	58	5	financial	financial	ADJ
absel-3272	58	6	statements	statement	NOUN
absel-3272	58	7	,	,	PUNCT
absel-3272	58	8	preparation	preparation	NOUN
absel-3272	58	9	of	of	ADP
absel-3272	58	10	the	the	DET
absel-3272	58	11	footnote	footnote	NOUN
absel-3272	58	12	disclosure	disclosure	NOUN
absel-3272	58	13	and	and	CCONJ
absel-3272	58	14	completion	completion	NOUN
absel-3272	58	15	of	of	ADP
absel-3272	58	16	the	the	DET
absel-3272	58	17	annual	annual	ADJ
absel-3272	58	18	financial	financial	ADJ
absel-3272	58	19	report	report	NOUN
absel-3272	58	20	•	•	ADP
absel-3272	58	21	the	the	DET
absel-3272	58	22	financial	financial	ADJ
absel-3272	58	23	statement	statement	NOUN
absel-3272	58	24	and	and	CCONJ
absel-3272	58	25	footnote	footnote	VERB
absel-3272	58	26	disclosures	disclosure	NOUN
absel-3272	58	27	are	be	AUX
absel-3272	58	28	prepared	prepare	VERB
absel-3272	58	29	based	base	VERB
absel-3272	58	30	on	on	ADP
absel-3272	58	31	aicpa	aicpa	ADJ
absel-3272	58	32	standards	standard	NOUN
absel-3272	58	33	,	,	PUNCT
absel-3272	58	34	knowledge	knowledge	NOUN
absel-3272	58	35	of	of	ADP
absel-3272	58	36	the	the	DET
absel-3272	58	37	entity	entity	NOUN
absel-3272	58	38	,	,	PUNCT
absel-3272	58	39	information	information	NOUN
absel-3272	58	40	included	include	VERB
absel-3272	58	41	in	in	ADP
absel-3272	58	42	the	the	DET
absel-3272	58	43	prior	prior	ADJ
absel-3272	58	44	year	year	NOUN
absel-3272	58	45	’s	’s	PART
absel-3272	58	46	annual	annual	ADJ
absel-3272	58	47	report	report	NOUN
absel-3272	58	48	and	and	CCONJ
absel-3272	58	49	the	the	DET
absel-3272	58	50	significant	significant	ADJ
absel-3272	58	51	changes	change	NOUN
absel-3272	58	52	noted	note	VERB
absel-3272	58	53	during	during	ADP
absel-3272	58	54	the	the	DET
absel-3272	58	55	year	year	NOUN
absel-3272	58	56	for	for	ADP
absel-3272	58	57	the	the	DET
absel-3272	58	58	entity	entity	NOUN
absel-3272	58	59	.	.	PUNCT
absel-3272	59	1	once	once	SCONJ
absel-3272	59	2	the	the	DET
absel-3272	59	3	student	student	NOUN
absel-3272	59	4	has	have	AUX
absel-3272	59	5	satisfied	satisfy	VERB
absel-3272	59	6	himself	himself	PRON
absel-3272	59	7	and	and	CCONJ
absel-3272	59	8	me	i	PRON
absel-3272	59	9	that	that	SCONJ
absel-3272	59	10	all	all	PRON
absel-3272	59	11	of	of	ADP
absel-3272	59	12	the	the	DET
absel-3272	59	13	legwork	legwork	NOUN
absel-3272	59	14	has	have	AUX
absel-3272	59	15	been	be	AUX
absel-3272	59	16	accomplished	accomplish	VERB
absel-3272	59	17	,	,	PUNCT
absel-3272	59	18	the	the	DET
absel-3272	59	19	student	student	NOUN
absel-3272	59	20	would	would	AUX
absel-3272	59	21	then	then	ADV
absel-3272	59	22	proceed	proceed	VERB
absel-3272	59	23	to	to	PART
absel-3272	59	24	produce	produce	VERB
absel-3272	59	25	the	the	DET
absel-3272	59	26	current	current	ADJ
absel-3272	59	27	year	year	NOUN
absel-3272	59	28	’s	’s	PART
absel-3272	59	29	annual	annual	ADJ
absel-3272	59	30	report	report	NOUN
absel-3272	59	31	.	.	PUNCT
absel-3272	60	1	6	6	X
absel-3272	60	2	.	.	X
absel-3272	60	3	obtain	obtain	VERB
absel-3272	60	4	written	write	VERB
absel-3272	60	5	representation	representation	NOUN
absel-3272	60	6	from	from	ADP
absel-3272	60	7	the	the	DET
absel-3272	60	8	entity	entity	NOUN
absel-3272	60	9	’s	’s	PART
absel-3272	60	10	management	management	NOUN
absel-3272	60	11	and	and	CCONJ
absel-3272	60	12	provide	provide	VERB
absel-3272	60	13	recommendations	recommendation	NOUN
absel-3272	60	14	based	base	VERB
absel-3272	60	15	on	on	ADP
absel-3272	60	16	the	the	DET
absel-3272	60	17	findings	finding	NOUN
absel-3272	60	18	from	from	ADP
absel-3272	60	19	the	the	DET
absel-3272	60	20	review	review	NOUN
absel-3272	60	21	•	•	NOUN
absel-3272	60	22	one	one	NUM
absel-3272	60	23	final	final	ADJ
absel-3272	60	24	piece	piece	NOUN
absel-3272	60	25	is	be	AUX
absel-3272	60	26	required	require	VERB
absel-3272	60	27	for	for	ADP
absel-3272	60	28	this	this	DET
absel-3272	60	29	project	project	NOUN
absel-3272	60	30	,	,	PUNCT
absel-3272	60	31	a	a	DET
absel-3272	60	32	management	management	NOUN
absel-3272	60	33	representation	representation	NOUN
absel-3272	60	34	letter	letter	NOUN
absel-3272	60	35	indicating	indicate	VERB
absel-3272	60	36	that	that	SCONJ
absel-3272	60	37	management	management	NOUN
absel-3272	60	38	is	be	AUX
absel-3272	60	39	responsible	responsible	ADJ
absel-3272	60	40	for	for	ADP
absel-3272	60	41	all	all	DET
absel-3272	60	42	services	service	NOUN
absel-3272	60	43	performed	perform	VERB
absel-3272	60	44	within	within	ADP
absel-3272	60	45	the	the	DET
absel-3272	60	46	entity	entity	NOUN
absel-3272	60	47	.	.	PUNCT
absel-3272	61	1	the	the	DET
absel-3272	61	2	entity	entity	NOUN
absel-3272	61	3	’s	’s	PART
absel-3272	61	4	management	management	NOUN
absel-3272	61	5	designates	designate	VERB
absel-3272	61	6	this	this	PRON
absel-3272	61	7	by	by	ADP
absel-3272	61	8	signing	sign	VERB
absel-3272	61	9	this	this	DET
absel-3272	61	10	representation	representation	NOUN
absel-3272	61	11	letter	letter	NOUN
absel-3272	61	12	and	and	CCONJ
absel-3272	61	13	returning	return	VERB
absel-3272	61	14	it	it	PRON
absel-3272	61	15	to	to	ADP
absel-3272	61	16	the	the	DET
absel-3272	61	17	student	student	NOUN
absel-3272	61	18	.	.	PUNCT
absel-3272	62	1	further	far	ADV
absel-3272	62	2	,	,	PUNCT
absel-3272	62	3	any	any	DET
absel-3272	62	4	recommendations	recommendation	NOUN
absel-3272	62	5	for	for	ADP
absel-3272	62	6	improvements	improvement	NOUN
absel-3272	62	7	or	or	CCONJ
absel-3272	62	8	other	other	ADJ
absel-3272	62	9	changes	change	NOUN
absel-3272	62	10	for	for	ADP
absel-3272	62	11	the	the	DET
absel-3272	62	12	entity	entity	NOUN
absel-3272	62	13	that	that	PRON
absel-3272	62	14	have	have	AUX
absel-3272	62	15	been	be	AUX
absel-3272	62	16	identified	identify	VERB
absel-3272	62	17	during	during	ADP
absel-3272	62	18	the	the	DET
absel-3272	62	19	course	course	NOUN
absel-3272	62	20	of	of	ADP
absel-3272	62	21	the	the	DET
absel-3272	62	22	review	review	NOUN
absel-3272	62	23	would	would	AUX
absel-3272	62	24	also	also	ADV
absel-3272	62	25	be	be	AUX
absel-3272	62	26	written	write	VERB
absel-3272	62	27	up	up	ADP
absel-3272	62	28	by	by	ADP
absel-3272	62	29	the	the	DET
absel-3272	62	30	student	student	NOUN
absel-3272	62	31	and	and	CCONJ
absel-3272	62	32	reviewed	review	VERB
absel-3272	62	33	by	by	ADP
absel-3272	62	34	me	i	PRON
absel-3272	62	35	.	.	PUNCT
absel-3272	63	1	it	it	PRON
absel-3272	63	2	is	be	AUX
absel-3272	63	3	then	then	ADV
absel-3272	63	4	presented	present	VERB
absel-3272	63	5	to	to	ADP
absel-3272	63	6	the	the	DET
absel-3272	63	7	entity	entity	NOUN
absel-3272	63	8	’s	’s	PART
absel-3272	63	9	management	management	NOUN
absel-3272	63	10	and	and	CCONJ
absel-3272	63	11	should	should	AUX
absel-3272	63	12	include	include	VERB
absel-3272	63	13	any	any	DET
absel-3272	63	14	issues	issue	NOUN
absel-3272	63	15	regarding	regard	VERB
absel-3272	63	16	sustainability	sustainability	NOUN
absel-3272	63	17	,	,	PUNCT
absel-3272	63	18	if	if	SCONJ
absel-3272	63	19	that	that	PRON
absel-3272	63	20	appears	appear	VERB
absel-3272	63	21	to	to	PART
absel-3272	63	22	be	be	AUX
absel-3272	63	23	a	a	DET
absel-3272	63	24	concern	concern	NOUN
absel-3272	63	25	.	.	PUNCT
absel-3272	64	1	7	7	X
absel-3272	64	2	.	.	X
absel-3272	64	3	signing	sign	VERB
absel-3272	64	4	off	off	ADP
absel-3272	64	5	on	on	ADP
absel-3272	64	6	the	the	DET
absel-3272	64	7	steps	step	NOUN
absel-3272	64	8	identified	identify	VERB
absel-3272	64	9	in	in	ADP
absel-3272	64	10	the	the	DET
absel-3272	64	11	review	review	NOUN
absel-3272	64	12	paperwork	paperwork	NOUN
absel-3272	64	13	(	(	PUNCT
absel-3272	64	14	available	available	ADJ
absel-3272	64	15	through	through	ADP
absel-3272	64	16	the	the	DET
absel-3272	64	17	proprietary	proprietary	ADJ
absel-3272	64	18	software	software	NOUN
absel-3272	64	19	)	)	PUNCT
absel-3272	64	20	that	that	PRON
absel-3272	64	21	have	have	AUX
absel-3272	64	22	been	be	AUX
absel-3272	64	23	completed	complete	VERB
absel-3272	64	24	•	•	NOUN
absel-3272	64	25	through	through	ADP
absel-3272	64	26	the	the	DET
absel-3272	64	27	review	review	NOUN
absel-3272	64	28	software	software	NOUN
absel-3272	64	29	,	,	PUNCT
absel-3272	64	30	the	the	DET
absel-3272	64	31	specific	specific	ADJ
absel-3272	64	32	tasks	task	NOUN
absel-3272	64	33	to	to	PART
absel-3272	64	34	be	be	AUX
absel-3272	64	35	carried	carry	VERB
absel-3272	64	36	out	out	ADP
absel-3272	64	37	to	to	PART
absel-3272	64	38	evaluate	evaluate	VERB
absel-3272	64	39	the	the	DET
absel-3272	64	40	entity	entity	NOUN
absel-3272	64	41	,	,	PUNCT
absel-3272	64	42	analyze	analyze	VERB
absel-3272	64	43	the	the	DET
absel-3272	64	44	accounts	account	NOUN
absel-3272	64	45	balances	balance	NOUN
absel-3272	64	46	and	and	CCONJ
absel-3272	64	47	complete	complete	VERB
absel-3272	64	48	the	the	DET
absel-3272	64	49	annual	annual	ADJ
absel-3272	64	50	report	report	NOUN
absel-3272	64	51	are	be	AUX
absel-3272	64	52	listed	list	VERB
absel-3272	64	53	.	.	PUNCT
absel-3272	65	1	once	once	ADV
absel-3272	65	2	a	a	DET
absel-3272	65	3	step	step	NOUN
absel-3272	65	4	is	be	AUX
absel-3272	65	5	completed	complete	VERB
absel-3272	65	6	the	the	DET
absel-3272	65	7	student	student	NOUN
absel-3272	65	8	would	would	AUX
absel-3272	65	9	sign	sign	VERB
absel-3272	65	10	off	off	ADP
absel-3272	65	11	on	on	ADP
absel-3272	65	12	it	it	PRON
absel-3272	65	13	(	(	PUNCT
absel-3272	65	14	initials	initial	NOUN
absel-3272	65	15	and	and	CCONJ
absel-3272	65	16	date	date	NOUN
absel-3272	65	17	of	of	ADP
absel-3272	65	18	completion	completion	NOUN
absel-3272	65	19	)	)	PUNCT
absel-3272	65	20	indicating	indicate	VERB
absel-3272	65	21	it	it	PRON
absel-3272	65	22	had	have	AUX
absel-3272	65	23	been	be	AUX
absel-3272	65	24	done	do	VERB
absel-3272	65	25	.	.	PUNCT
absel-3272	66	1	following	follow	VERB
absel-3272	66	2	the	the	DET
absel-3272	66	3	completion	completion	NOUN
absel-3272	66	4	of	of	ADP
absel-3272	66	5	the	the	DET
absel-3272	66	6	job	job	NOUN
absel-3272	66	7	,	,	PUNCT
absel-3272	66	8	it	it	PRON
absel-3272	66	9	is	be	AUX
absel-3272	66	10	important	important	ADJ
absel-3272	66	11	to	to	PART
absel-3272	66	12	check	check	VERB
absel-3272	66	13	that	that	SCONJ
absel-3272	66	14	all	all	DET
absel-3272	66	15	steps	step	NOUN
absel-3272	66	16	have	have	AUX
absel-3272	66	17	been	be	AUX
absel-3272	66	18	signed	sign	VERB
absel-3272	66	19	off	off	ADP
absel-3272	66	20	on	on	ADP
absel-3272	66	21	,	,	PUNCT
absel-3272	66	22	indicating	indicate	VERB
absel-3272	66	23	completion	completion	NOUN
absel-3272	66	24	.	.	PUNCT
absel-3272	67	1	at	at	ADP
absel-3272	67	2	the	the	DET
absel-3272	67	3	start	start	NOUN
absel-3272	67	4	of	of	ADP
absel-3272	67	5	the	the	DET
absel-3272	67	6	project	project	NOUN
absel-3272	67	7	,	,	PUNCT
absel-3272	67	8	all	all	PRON
absel-3272	67	9	of	of	ADP
absel-3272	67	10	the	the	DET
absel-3272	67	11	review	review	NOUN
absel-3272	67	12	steps	step	NOUN
absel-3272	67	13	are	be	AUX
absel-3272	67	14	outlined	outline	VERB
absel-3272	67	15	for	for	ADP
absel-3272	67	16	the	the	DET
absel-3272	67	17	student	student	NOUN
absel-3272	67	18	and	and	CCONJ
absel-3272	67	19	we	we	PRON
absel-3272	67	20	discuss	discuss	VERB
absel-3272	67	21	each	each	DET
absel-3272	67	22	one	one	NOUN
absel-3272	67	23	and	and	CCONJ
absel-3272	67	24	the	the	DET
absel-3272	67	25	implications	implication	NOUN
absel-3272	67	26	surrounding	surround	VERB
absel-3272	67	27	each	each	DET
absel-3272	67	28	step	step	NOUN
absel-3272	67	29	.	.	PUNCT
absel-3272	68	1	the	the	DET
absel-3272	68	2	student	student	NOUN
absel-3272	68	3	meets	meet	VERB
absel-3272	68	4	with	with	ADP
absel-3272	68	5	me	i	PRON
absel-3272	68	6	on	on	ADP
absel-3272	68	7	a	a	DET
absel-3272	68	8	regular	regular	ADJ
absel-3272	68	9	basis	basis	NOUN
absel-3272	68	10	(	(	PUNCT
absel-3272	68	11	generally	generally	ADV
absel-3272	68	12	weekly	weekly	ADJ
absel-3272	68	13	)	)	PUNCT
absel-3272	68	14	to	to	PART
absel-3272	68	15	review	review	VERB
absel-3272	68	16	what	what	PRON
absel-3272	68	17	was	be	AUX
absel-3272	68	18	accomplished	accomplish	VERB
absel-3272	68	19	and	and	CCONJ
absel-3272	68	20	how	how	SCONJ
absel-3272	68	21	to	to	PART
absel-3272	68	22	proceed	proceed	VERB
absel-3272	68	23	with	with	ADP
absel-3272	68	24	the	the	DET
absel-3272	68	25	next	next	ADJ
absel-3272	68	26	steps	step	NOUN
absel-3272	68	27	.	.	PUNCT
absel-3272	69	1	during	during	ADP
absel-3272	69	2	this	this	DET
absel-3272	69	3	meeting	meeting	NOUN
absel-3272	69	4	and	and	CCONJ
absel-3272	69	5	at	at	ADP
absel-3272	69	6	any	any	DET
absel-3272	69	7	time	time	NOUN
absel-3272	69	8	when	when	SCONJ
absel-3272	69	9	there	there	PRON
absel-3272	69	10	is	be	VERB
absel-3272	69	11	some	some	PRON
absel-3272	69	12	uncertainly	uncertainly	ADV
absel-3272	69	13	,	,	PUNCT
absel-3272	69	14	a	a	DET
absel-3272	69	15	q&a	q&a	PROPN
absel-3272	69	16	session	session	NOUN
absel-3272	69	17	takes	take	VERB
absel-3272	69	18	place	place	NOUN
absel-3272	69	19	to	to	PART
absel-3272	69	20	assure	assure	VERB
absel-3272	69	21	the	the	DET
absel-3272	69	22	student	student	NOUN
absel-3272	69	23	as	as	ADV
absel-3272	69	24	well	well	ADV
absel-3272	69	25	as	as	ADP
absel-3272	69	26	myself	myself	PRON
absel-3272	69	27	that	that	SCONJ
absel-3272	69	28	he	he	PRON
absel-3272	69	29	understands	understand	VERB
absel-3272	69	30	what	what	PRON
absel-3272	69	31	is	be	AUX
absel-3272	69	32	required	require	VERB
absel-3272	69	33	and	and	CCONJ
absel-3272	69	34	why	why	SCONJ
absel-3272	69	35	that	that	DET
absel-3272	69	36	particular	particular	ADJ
absel-3272	69	37	task	task	NOUN
absel-3272	69	38	is	be	AUX
absel-3272	69	39	required	require	VERB
absel-3272	69	40	.	.	PUNCT
absel-3272	70	1	the	the	DET
absel-3272	70	2	steps	step	NOUN
absel-3272	70	3	are	be	AUX
absel-3272	70	4	clearly	clearly	ADV
absel-3272	70	5	outlined	outline	VERB
absel-3272	70	6	for	for	ADP
absel-3272	70	7	this	this	DET
absel-3272	70	8	review	review	NOUN
absel-3272	70	9	.	.	PUNCT
absel-3272	71	1	there	there	PRON
absel-3272	71	2	is	be	VERB
absel-3272	71	3	a	a	DET
absel-3272	71	4	lot	lot	NOUN
absel-3272	71	5	for	for	SCONJ
absel-3272	71	6	a	a	DET
absel-3272	71	7	student	student	NOUN
absel-3272	71	8	to	to	PART
absel-3272	71	9	absorb	absorb	VERB
absel-3272	71	10	and	and	CCONJ
absel-3272	71	11	work	work	VERB
absel-3272	71	12	through	through	ADV
absel-3272	71	13	.	.	PUNCT
absel-3272	72	1	however	however	ADV
absel-3272	72	2	,	,	PUNCT
absel-3272	72	3	this	this	PRON
absel-3272	72	4	is	be	AUX
absel-3272	72	5	the	the	DET
absel-3272	72	6	type	type	NOUN
absel-3272	72	7	of	of	ADP
absel-3272	72	8	work	work	NOUN
absel-3272	72	9	that	that	PRON
absel-3272	72	10	is	be	AUX
absel-3272	72	11	expected	expect	VERB
absel-3272	72	12	while	while	SCONJ
absel-3272	72	13	employed	employ	VERB
absel-3272	72	14	in	in	ADP
absel-3272	72	15	a	a	DET
absel-3272	72	16	public	public	ADJ
absel-3272	72	17	accounting	accounting	NOUN
absel-3272	72	18	firm	firm	NOUN
absel-3272	72	19	.	.	PUNCT
absel-3272	73	1	through	through	ADP
absel-3272	73	2	this	this	DET
absel-3272	73	3	exercise	exercise	NOUN
absel-3272	73	4	,	,	PUNCT
absel-3272	73	5	the	the	DET
absel-3272	73	6	student	student	NOUN
absel-3272	73	7	learns	learn	VERB
absel-3272	73	8	a	a	DET
absel-3272	73	9	number	number	NOUN
absel-3272	73	10	of	of	ADP
absel-3272	73	11	lessons	lesson	NOUN
absel-3272	73	12	that	that	PRON
absel-3272	73	13	should	should	AUX
absel-3272	73	14	impact	impact	VERB
absel-3272	73	15	him	he	PRON
absel-3272	73	16	at	at	ADP
absel-3272	73	17	the	the	DET
absel-3272	73	18	start	start	NOUN
absel-3272	73	19	of	of	ADP
absel-3272	73	20	his	his	PRON
absel-3272	73	21	accounting	accounting	NOUN
absel-3272	73	22	career	career	NOUN
absel-3272	73	23	and	and	CCONJ
absel-3272	73	24	hopefully	hopefully	ADV
absel-3272	73	25	allow	allow	VERB
absel-3272	73	26	him	he	PRON
absel-3272	73	27	to	to	PART
absel-3272	73	28	realize	realize	VERB
absel-3272	73	29	the	the	DET
absel-3272	73	30	steps	step	NOUN
absel-3272	73	31	that	that	PRON
absel-3272	73	32	should	should	AUX
absel-3272	73	33	be	be	AUX
absel-3272	73	34	taken	take	VERB
absel-3272	73	35	to	to	PART
absel-3272	73	36	mentor	mentor	VERB
absel-3272	73	37	others	other	NOUN
absel-3272	73	38	in	in	ADP
absel-3272	73	39	a	a	DET
absel-3272	73	40	similar	similar	ADJ
absel-3272	73	41	setting	setting	NOUN
absel-3272	73	42	in	in	ADP
absel-3272	73	43	the	the	DET
absel-3272	73	44	real	real	ADJ
absel-3272	73	45	world	world	NOUN
absel-3272	73	46	.	.	PUNCT
absel-3272	74	1	the	the	DET
absel-3272	74	2	lessons	lesson	NOUN
absel-3272	74	3	learned	learn	VERB
absel-3272	74	4	include	include	VERB
absel-3272	74	5	taking	take	VERB
absel-3272	74	6	on	on	ADP
absel-3272	74	7	responsibility	responsibility	NOUN
absel-3272	74	8	for	for	ADP
absel-3272	74	9	such	such	DET
absel-3272	74	10	a	a	DET
absel-3272	74	11	project	project	NOUN
absel-3272	74	12	,	,	PUNCT
absel-3272	74	13	learning	learn	VERB
absel-3272	74	14	how	how	SCONJ
absel-3272	74	15	to	to	PART
absel-3272	74	16	ask	ask	VERB
absel-3272	74	17	questions	question	NOUN
absel-3272	74	18	when	when	SCONJ
absel-3272	74	19	uncertainty	uncertainty	NOUN
absel-3272	74	20	exists	exist	VERB
absel-3272	74	21	regarding	regard	VERB
absel-3272	74	22	a	a	DET
absel-3272	74	23	step	step	NOUN
absel-3272	74	24	in	in	ADP
absel-3272	74	25	the	the	DET
absel-3272	74	26	project	project	NOUN
absel-3272	74	27	,	,	PUNCT
absel-3272	74	28	identifying	identify	VERB
absel-3272	74	29	the	the	DET
absel-3272	74	30	appropriate	appropriate	ADJ
absel-3272	74	31	working	work	VERB
absel-3272	74	32	papers	paper	NOUN
absel-3272	74	33	and	and	CCONJ
absel-3272	74	34	tasks	task	NOUN
absel-3272	74	35	that	that	PRON
absel-3272	74	36	need	need	VERB
absel-3272	74	37	to	to	PART
absel-3272	74	38	be	be	AUX
absel-3272	74	39	developed	develop	VERB
absel-3272	74	40	for	for	ADP
absel-3272	74	41	a	a	DET
absel-3272	74	42	project	project	NOUN
absel-3272	74	43	,	,	PUNCT
absel-3272	74	44	specifying	specify	VERB
absel-3272	74	45	what	what	PRON
absel-3272	74	46	constitutes	constitute	VERB
absel-3272	74	47	materiality	materiality	NOUN
absel-3272	74	48	for	for	ADP
absel-3272	74	49	an	an	DET
absel-3272	74	50	entity	entity	NOUN
absel-3272	74	51	’s	’s	PART
absel-3272	74	52	account	account	NOUN
absel-3272	74	53	balances	balance	NOUN
absel-3272	74	54	when	when	SCONJ
absel-3272	74	55	compared	compare	VERB
absel-3272	74	56	to	to	ADP
absel-3272	74	57	some	some	DET
absel-3272	74	58	benchmark	benchmark	NOUN
absel-3272	74	59	,	,	PUNCT
absel-3272	74	60	treatment	treatment	NOUN
absel-3272	74	61	of	of	ADP
absel-3272	74	62	anomalies	anomaly	NOUN
absel-3272	74	63	when	when	SCONJ
absel-3272	74	64	balances	balance	NOUN
absel-3272	74	65	are	be	AUX
absel-3272	74	66	different	different	ADJ
absel-3272	74	67	from	from	ADP
absel-3272	74	68	what	what	PRON
absel-3272	74	69	is	be	AUX
absel-3272	74	70	expected	expect	VERB
absel-3272	74	71	and	and	CCONJ
absel-3272	74	72	pulling	pull	VERB
absel-3272	74	73	the	the	DET
absel-3272	74	74	entire	entire	ADJ
absel-3272	74	75	job	job	NOUN
absel-3272	74	76	together	together	ADV
absel-3272	74	77	to	to	PART
absel-3272	74	78	complete	complete	VERB
absel-3272	74	79	the	the	DET
absel-3272	74	80	project	project	NOUN
absel-3272	74	81	.	.	PUNCT
absel-3272	75	1	one	one	NUM
absel-3272	75	2	aspect	aspect	NOUN
absel-3272	75	3	that	that	PRON
absel-3272	75	4	is	be	AUX
absel-3272	75	5	of	of	ADP
absel-3272	75	6	particular	particular	ADJ
absel-3272	75	7	value	value	NOUN
absel-3272	75	8	for	for	ADP
absel-3272	75	9	the	the	DET
absel-3272	75	10	student	student	NOUN
absel-3272	75	11	is	be	AUX
absel-3272	75	12	learning	learn	VERB
absel-3272	75	13	to	to	PART
absel-3272	75	14	talk	talk	VERB
absel-3272	75	15	with	with	ADP
absel-3272	75	16	a	a	DET
absel-3272	75	17	client	client	NOUN
absel-3272	75	18	regarding	regard	VERB
absel-3272	75	19	details	detail	NOUN
absel-3272	75	20	of	of	ADP
absel-3272	75	21	the	the	DET
absel-3272	75	22	entity	entity	NOUN
absel-3272	75	23	as	as	ADV
absel-3272	75	24	well	well	ADV
absel-3272	75	25	as	as	ADP
absel-3272	75	26	asking	ask	VERB
absel-3272	75	27	questions	question	NOUN
absel-3272	75	28	regarding	regard	VERB
absel-3272	75	29	the	the	DET
absel-3272	75	30	account	account	NOUN
absel-3272	75	31	balances	balance	NOUN
absel-3272	75	32	.	.	PUNCT
absel-3272	76	1	it	it	PRON
absel-3272	76	2	is	be	AUX
absel-3272	76	3	important	important	ADJ
absel-3272	76	4	to	to	PART
absel-3272	76	5	learn	learn	VERB
absel-3272	76	6	these	these	DET
absel-3272	76	7	communication	communication	NOUN
absel-3272	76	8	skills	skill	NOUN
absel-3272	76	9	and	and	CCONJ
absel-3272	76	10	actually	actually	ADV
absel-3272	76	11	participating	participate	VERB
absel-3272	76	12	in	in	ADP
absel-3272	76	13	these	these	DET
absel-3272	76	14	inquiries	inquiry	NOUN
absel-3272	76	15	should	should	AUX
absel-3272	76	16	make	make	VERB
absel-3272	76	17	the	the	DET
absel-3272	76	18	student	student	NOUN
absel-3272	76	19	more	more	ADV
absel-3272	76	20	comfortable	comfortable	ADJ
absel-3272	76	21	with	with	ADP
absel-3272	76	22	and	and	CCONJ
absel-3272	76	23	aware	aware	ADJ
absel-3272	76	24	of	of	ADP
absel-3272	76	25	how	how	SCONJ
absel-3272	76	26	important	important	ADJ
absel-3272	76	27	it	it	PRON
absel-3272	76	28	is	be	AUX
absel-3272	76	29	to	to	PART
absel-3272	76	30	correspond	correspond	VERB
absel-3272	76	31	with	with	ADP
absel-3272	76	32	the	the	DET
absel-3272	76	33	client	client	NOUN
absel-3272	76	34	.	.	PUNCT
absel-3272	77	1	conclusion	conclusion	NOUN
absel-3272	77	2	on	on	ADP
absel-3272	77	3	a	a	DET
absel-3272	77	4	practical	practical	ADJ
absel-3272	77	5	level	level	NOUN
absel-3272	77	6	,	,	PUNCT
absel-3272	77	7	this	this	DET
absel-3272	77	8	exercise	exercise	NOUN
absel-3272	77	9	highlights	highlight	VERB
absel-3272	77	10	the	the	DET
absel-3272	77	11	need	need	NOUN
absel-3272	77	12	to	to	PART
absel-3272	77	13	develop	develop	VERB
absel-3272	77	14	stronger	strong	ADJ
absel-3272	77	15	linkages	linkage	NOUN
absel-3272	77	16	between	between	ADP
absel-3272	77	17	actual	actual	ADJ
absel-3272	77	18	annual	annual	ADJ
absel-3272	77	19	financial	financial	ADJ
absel-3272	77	20	reports	report	NOUN
absel-3272	77	21	for	for	ADP
absel-3272	77	22	entities	entity	NOUN
absel-3272	77	23	and	and	CCONJ
absel-3272	77	24	a	a	DET
absel-3272	77	25	student	student	NOUN
absel-3272	77	26	’s	’s	PART
absel-3272	77	27	learning	learning	NOUN
absel-3272	77	28	process	process	NOUN
absel-3272	77	29	.	.	PUNCT
absel-3272	78	1	having	have	VERB
absel-3272	78	2	students	student	NOUN
absel-3272	78	3	become	become	VERB
absel-3272	78	4	more	more	ADV
absel-3272	78	5	aware	aware	ADJ
absel-3272	78	6	of	of	ADP
absel-3272	78	7	the	the	DET
absel-3272	78	8	extent	extent	NOUN
absel-3272	78	9	of	of	ADP
absel-3272	78	10	the	the	DET
absel-3272	78	11	work	work	NOUN
absel-3272	78	12	involved	involve	VERB
absel-3272	78	13	in	in	ADP
absel-3272	78	14	the	the	DET
absel-3272	78	15	review	review	NOUN
absel-3272	78	16	should	should	AUX
absel-3272	78	17	provide	provide	VERB
absel-3272	78	18	them	they	PRON
absel-3272	78	19	with	with	ADP
absel-3272	78	20	more	more	ADJ
absel-3272	78	21	knowledge	knowledge	NOUN
absel-3272	78	22	to	to	PART
absel-3272	78	23	work	work	VERB
absel-3272	78	24	through	through	ADP
absel-3272	78	25	similar	similar	ADJ
absel-3272	78	26	projects	project	NOUN
absel-3272	78	27	in	in	ADP
absel-3272	78	28	an	an	DET
absel-3272	78	29	accounting	accounting	NOUN
absel-3272	78	30	firm	firm	NOUN
absel-3272	78	31	as	as	ADV
absel-3272	78	32	well	well	ADV
absel-3272	78	33	as	as	ADP
absel-3272	78	34	confidence	confidence	NOUN
absel-3272	78	35	to	to	PART
absel-3272	78	36	interview	interview	VERB
absel-3272	78	37	and	and	CCONJ
absel-3272	78	38	talk	talk	VERB
absel-3272	78	39	with	with	ADP
absel-3272	78	40	recruiters	recruiter	NOUN
absel-3272	78	41	.	.	PUNCT
absel-3272	79	1	a	a	DET
absel-3272	79	2	weakness	weakness	NOUN
absel-3272	79	3	of	of	ADP
absel-3272	79	4	this	this	DET
absel-3272	79	5	exercise	exercise	NOUN
absel-3272	79	6	is	be	AUX
absel-3272	79	7	that	that	SCONJ
absel-3272	79	8	the	the	DET
absel-3272	79	9	active	active	ADJ
absel-3272	79	10	student	student	NOUN
absel-3272	79	11	learning	learning	NOUN
absel-3272	79	12	was	be	AUX
absel-3272	79	13	not	not	PART
absel-3272	79	14	compared	compare	VERB
absel-3272	79	15	to	to	ADP
absel-3272	79	16	student	student	NOUN
absel-3272	79	17	learning	learning	NOUN
absel-3272	79	18	delivered	deliver	VERB
absel-3272	79	19	though	though	SCONJ
absel-3272	79	20	a	a	DET
absel-3272	79	21	more	more	ADV
absel-3272	79	22	traditional	traditional	ADJ
absel-3272	79	23	lecture	lecture	NOUN
absel-3272	79	24	format	format	NOUN
absel-3272	79	25	,	,	PUNCT
absel-3272	79	26	but	but	CCONJ
absel-3272	79	27	the	the	DET
absel-3272	79	28	anecdotal	anecdotal	ADJ
absel-3272	79	29	evidence	evidence	NOUN
absel-3272	79	30	suggests	suggest	VERB
absel-3272	79	31	that	that	SCONJ
absel-3272	79	32	students	student	NOUN
absel-3272	79	33	enjoy	enjoy	VERB
absel-3272	79	34	this	this	DET
absel-3272	79	35	exercise	exercise	NOUN
absel-3272	79	36	and	and	CCONJ
absel-3272	79	37	easily	easily	ADV
absel-3272	79	38	recall	recall	VERB
absel-3272	79	39	it	it	PRON
absel-3272	79	40	well	well	ADV
absel-3272	79	41	following	follow	VERB
absel-3272	79	42	the	the	DET
absel-3272	79	43	end	end	NOUN
absel-3272	79	44	of	of	ADP
absel-3272	79	45	the	the	DET
absel-3272	79	46	project	project	NOUN
absel-3272	79	47	,	,	PUNCT
absel-3272	79	48	indicating	indicate	VERB
absel-3272	79	49	a	a	DET
absel-3272	79	50	positive	positive	ADJ
absel-3272	79	51	effect	effect	NOUN
absel-3272	79	52	from	from	ADP
absel-3272	79	53	the	the	DET
absel-3272	79	54	experiential	experiential	ADJ
absel-3272	79	55	learning	learning	NOUN
absel-3272	79	56	on	on	ADP
absel-3272	79	57	the	the	DET
absel-3272	79	58	student	student	NOUN
absel-3272	79	59	perceptions	perception	NOUN
absel-3272	79	60	of	of	ADP
absel-3272	79	61	learning	learn	VERB
absel-3272	79	62	.	.	PUNCT
absel-3272	80	1	this	this	DET
absel-3272	80	2	thought	thought	NOUN
absel-3272	80	3	-	-	PUNCT
absel-3272	80	4	provoking	provoke	VERB
absel-3272	80	5	and	and	CCONJ
absel-3272	80	6	challenging	challenge	VERB
absel-3272	80	7	active	active	ADJ
absel-3272	80	8	learning	learn	VERB
absel-3272	80	9	exercise	exercise	NOUN
absel-3272	80	10	helps	help	VERB
absel-3272	80	11	students	student	NOUN
absel-3272	80	12	understand	understand	VERB
absel-3272	80	13	the	the	DET
absel-3272	80	14	issues	issue	NOUN
absel-3272	80	15	underlying	underlie	VERB
absel-3272	80	16	the	the	DET
absel-3272	80	17	creation	creation	NOUN
absel-3272	80	18	of	of	ADP
absel-3272	80	19	financial	financial	ADJ
absel-3272	80	20	reports	report	NOUN
absel-3272	80	21	and	and	CCONJ
absel-3272	80	22	more	more	ADV
absel-3272	80	23	importantly	importantly	ADV
absel-3272	80	24	the	the	DET
absel-3272	80	25	review	review	NOUN
absel-3272	80	26	process	process	NOUN
absel-3272	80	27	that	that	PRON
absel-3272	80	28	ultimately	ultimately	ADV
absel-3272	80	29	results	result	VERB
absel-3272	80	30	in	in	ADP
absel-3272	80	31	the	the	DET
absel-3272	80	32	completion	completion	NOUN
absel-3272	80	33	of	of	ADP
absel-3272	80	34	the	the	DET
absel-3272	80	35	financial	financial	ADJ
absel-3272	80	36	statements	statement	NOUN
absel-3272	80	37	and	and	CCONJ
absel-3272	80	38	related	related	ADJ
absel-3272	80	39	disclosure	disclosure	NOUN
absel-3272	80	40	.	.	PUNCT
absel-3272	81	1	further	far	ADV
absel-3272	81	2	,	,	PUNCT
absel-3272	81	3	the	the	DET
absel-3272	81	4	communication	communication	NOUN
absel-3272	81	5	with	with	ADP
absel-3272	81	6	the	the	DET
absel-3272	81	7	client	client	NOUN
absel-3272	81	8	is	be	AUX
absel-3272	81	9	a	a	DET
absel-3272	81	10	valuable	valuable	ADJ
absel-3272	81	11	experience	experience	NOUN
absel-3272	81	12	that	that	PRON
absel-3272	81	13	should	should	AUX
absel-3272	81	14	help	help	VERB
absel-3272	81	15	them	they	PRON
absel-3272	81	16	with	with	ADP
absel-3272	81	17	the	the	DET
absel-3272	81	18	interview	interview	NOUN
absel-3272	81	19	process	process	NOUN
absel-3272	81	20	,	,	PUNCT
absel-3272	81	21	when	when	SCONJ
absel-3272	81	22	on	on	ADP
absel-3272	81	23	the	the	DET
absel-3272	81	24	job	job	NOUN
absel-3272	81	25	market	market	NOUN
absel-3272	81	26	and	and	CCONJ
absel-3272	81	27	when	when	SCONJ
absel-3272	81	28	assigned	assign	VERB
absel-3272	81	29	that	that	DET
absel-3272	81	30	particular	particular	ADJ
absel-3272	81	31	task	task	NOUN
absel-3272	81	32	as	as	ADP
absel-3272	81	33	part	part	NOUN
absel-3272	81	34	of	of	ADP
absel-3272	81	35	an	an	DET
absel-3272	81	36	audit	audit	NOUN
absel-3272	81	37	,	,	PUNCT
absel-3272	81	38	review	review	NOUN
absel-3272	81	39	or	or	CCONJ
absel-3272	81	40	compliance	compliance	NOUN
absel-3272	81	41	engagement	engagement	NOUN
absel-3272	81	42	.	.	PUNCT
absel-3272	82	1	this	this	PRON
absel-3272	82	2	is	be	AUX
absel-3272	82	3	knowledge	knowledge	NOUN
absel-3272	82	4	they	they	PRON
absel-3272	82	5	can	can	AUX
absel-3272	82	6	take	take	VERB
absel-3272	82	7	with	with	ADP
absel-3272	82	8	them	they	PRON
absel-3272	82	9	into	into	ADP
absel-3272	82	10	their	their	PRON
absel-3272	82	11	careers	career	NOUN
absel-3272	82	12	as	as	ADP
absel-3272	82	13	practicing	practice	VERB
absel-3272	82	14	accountants	accountant	NOUN
absel-3272	82	15	.	.	PUNCT
absel-3272	83	1	page	page	NOUN
absel-3272	83	2	196	196	NUM
absel-3272	83	3	developments	development	NOUN
absel-3272	83	4	in	in	ADP
absel-3272	83	5	business	business	NOUN
absel-3272	83	6	simulation	simulation	NOUN
absel-3272	83	7	and	and	CCONJ
absel-3272	83	8	experiential	experiential	ADJ
absel-3272	83	9	learning	learning	NOUN
absel-3272	83	10	,	,	PUNCT
absel-3272	83	11	volume	volume	NOUN
absel-3272	83	12	47	47	NUM
absel-3272	83	13	,	,	PUNCT
absel-3272	83	14	2020	2020	NUM
absel-3272	83	15	burch	burch	PROPN
absel-3272	83	16	,	,	PUNCT
absel-3272	83	17	g.f	g.f	PROPN
absel-3272	83	18	.	.	PROPN
absel-3272	83	19	,	,	PUNCT
absel-3272	83	20	batchelor	batchelor	PROPN
absel-3272	83	21	,	,	PUNCT
absel-3272	83	22	j.h	j.h	PROPN
absel-3272	83	23	.	.	PROPN
absel-3272	83	24	,	,	PUNCT
absel-3272	83	25	heller	heller	PROPN
absel-3272	83	26	,	,	PUNCT
absel-3272	83	27	n.a	n.a	PROPN
absel-3272	83	28	.	.	PROPN
absel-3272	83	29	,	,	PUNCT
absel-3272	83	30	shaw	shaw	PROPN
absel-3272	83	31	,	,	PUNCT
absel-3272	83	32	j.	j.	PROPN
absel-3272	83	33	,	,	PUNCT
absel-3272	83	34	kendall	kendall	PROPN
absel-3272	83	35	,	,	PUNCT
absel-3272	83	36	w.	w.	PROPN
absel-3272	83	37	,	,	PUNCT
absel-3272	83	38	&	&	CCONJ
absel-3272	83	39	turner	turner	PROPN
absel-3272	83	40	,	,	PUNCT
absel-3272	83	41	b.	b.	PROPN
absel-3272	83	42	(	(	PUNCT
absel-3272	83	43	2014	2014	NUM
absel-3272	83	44	)	)	PUNCT
absel-3272	83	45	.	.	PUNCT
absel-3272	84	1	experiential	experiential	ADJ
absel-3272	84	2	learning	learning	NOUN
absel-3272	84	3	:	:	PUNCT
absel-3272	84	4	what	what	PRON
absel-3272	84	5	do	do	AUX
absel-3272	84	6	we	we	PRON
absel-3272	84	7	know	know	VERB
absel-3272	84	8	?	?	PUNCT
absel-3272	85	1	a	a	DET
absel-3272	85	2	meta	meta	ADJ
absel-3272	85	3	-	-	PUNCT
absel-3272	85	4	analysis	analysis	NOUN
absel-3272	85	5	of	of	ADP
absel-3272	85	6	40	40	NUM
absel-3272	85	7	years	year	NOUN
absel-3272	85	8	of	of	ADP
absel-3272	85	9	research	research	NOUN
absel-3272	85	10	,	,	PUNCT
absel-3272	85	11	developments	development	NOUN
absel-3272	85	12	in	in	ADP
absel-3272	85	13	business	business	NOUN
absel-3272	85	14	simulation	simulation	NOUN
absel-3272	85	15	and	and	CCONJ
absel-3272	85	16	experiential	experiential	ADJ
absel-3272	85	17	learning	learning	NOUN
absel-3272	85	18	41	41	NUM
absel-3272	85	19	,	,	PUNCT
absel-3272	85	20	279283	279283	NUM
absel-3272	85	21	.	.	PUNCT
absel-3272	86	1	cannon	cannon	NOUN
absel-3272	86	2	,	,	PUNCT
absel-3272	86	3	h.	h.	PROPN
absel-3272	86	4	&	&	CCONJ
absel-3272	86	5	geddes	geddes	PROPN
absel-3272	86	6	,	,	PUNCT
absel-3272	86	7	b.	b.	PROPN
absel-3272	86	8	(	(	PUNCT
absel-3272	86	9	2019	2019	NUM
absel-3272	86	10	)	)	PUNCT
absel-3272	86	11	.	.	PUNCT
absel-3272	87	1	turning	turn	VERB
absel-3272	87	2	experience	experience	NOUN
absel-3272	87	3	into	into	ADP
absel-3272	87	4	experiential	experiential	ADJ
absel-3272	87	5	learning	learning	NOUN
absel-3272	87	6	:	:	PUNCT
absel-3272	87	7	a	a	DET
absel-3272	87	8	framework	framework	NOUN
absel-3272	87	9	for	for	ADP
absel-3272	87	10	structuring	structure	VERB
absel-3272	87	11	internships	internship	NOUN
absel-3272	87	12	,	,	PUNCT
absel-3272	87	13	developments	development	NOUN
absel-3272	87	14	in	in	ADP
absel-3272	87	15	business	business	NOUN
absel-3272	87	16	simulation	simulation	NOUN
absel-3272	87	17	and	and	CCONJ
absel-3272	87	18	experiential	experiential	ADJ
absel-3272	87	19	learning	learning	NOUN
absel-3272	87	20	46	46	NUM
absel-3272	87	21	,	,	PUNCT
absel-3272	87	22	94–98	94–98	NUM
absel-3272	87	23	.	.	PUNCT
absel-3272	88	1	morgan	morgan	PROPN
absel-3272	88	2	,	,	PUNCT
absel-3272	88	3	s.	s.	PROPN
absel-3272	88	4	,	,	PUNCT
absel-3272	88	5	martin	martin	PROPN
absel-3272	88	6	,	,	PUNCT
absel-3272	88	7	l.	l.	PROPN
absel-3272	88	8	,	,	PUNCT
absel-3272	88	9	howard	howard	PROPN
absel-3272	88	10	,	,	PUNCT
absel-3272	88	11	b.	b.	PROPN
absel-3272	88	12	,	,	PUNCT
absel-3272	88	13	&	&	CCONJ
absel-3272	88	14	mihalek	mihalek	PROPN
absel-3272	88	15	,	,	PUNCT
absel-3272	88	16	p.	p.	NOUN
absel-3272	89	1	active	active	ADJ
absel-3272	89	2	learning	learning	NOUN
absel-3272	89	3	:	:	PUNCT
absel-3272	89	4	what	what	PRON
absel-3272	89	5	is	be	AUX
absel-3272	89	6	it	it	PRON
absel-3272	89	7	and	and	CCONJ
absel-3272	89	8	why	why	SCONJ
absel-3272	89	9	should	should	AUX
absel-3272	89	10	i	i	PRON
absel-3272	89	11	use	use	VERB
absel-3272	89	12	it	it	PRON
absel-3272	89	13	?	?	PUNCT
absel-3272	90	1	developments	development	NOUN
absel-3272	90	2	in	in	ADP
absel-3272	90	3	business	business	NOUN
absel-3272	90	4	simulation	simulation	NOUN
absel-3272	90	5	and	and	CCONJ
absel-3272	90	6	experiential	experiential	ADJ
absel-3272	90	7	learning	learning	NOUN
absel-3272	90	8	32	32	NUM
absel-3272	90	9	,	,	PUNCT
absel-3272	90	10	219	219	NUM
absel-3272	90	11	-	-	SYM
absel-3272	90	12	223	223	NUM
absel-3272	90	13	.	.	PUNCT
absel-3272	90	14	references	reference	NOUN
absel-3272	90	15	another	another	DET
absel-3272	90	16	advantage	advantage	NOUN
absel-3272	90	17	of	of	ADP
absel-3272	90	18	this	this	DET
absel-3272	90	19	exercise	exercise	NOUN
absel-3272	90	20	is	be	AUX
absel-3272	90	21	that	that	SCONJ
absel-3272	90	22	the	the	DET
absel-3272	90	23	entity	entity	NOUN
absel-3272	90	24	is	be	AUX
absel-3272	90	25	still	still	ADV
absel-3272	90	26	in	in	ADP
absel-3272	90	27	existence	existence	NOUN
absel-3272	90	28	and	and	CCONJ
absel-3272	90	29	will	will	AUX
absel-3272	90	30	need	need	VERB
absel-3272	90	31	reviewed	review	VERB
absel-3272	90	32	financial	financial	ADJ
absel-3272	90	33	statements	statement	NOUN
absel-3272	90	34	every	every	DET
absel-3272	90	35	year	year	NOUN
absel-3272	90	36	going	go	VERB
absel-3272	90	37	forward	forward	ADV
absel-3272	90	38	.	.	PUNCT
absel-3272	91	1	the	the	DET
absel-3272	91	2	project	project	NOUN
absel-3272	91	3	will	will	AUX
absel-3272	91	4	be	be	AUX
absel-3272	91	5	updated	update	VERB
absel-3272	91	6	each	each	DET
absel-3272	91	7	year	year	NOUN
absel-3272	91	8	to	to	PART
absel-3272	91	9	reflect	reflect	VERB
absel-3272	91	10	the	the	DET
absel-3272	91	11	new	new	ADJ
absel-3272	91	12	activity	activity	NOUN
absel-3272	91	13	for	for	ADP
absel-3272	91	14	the	the	DET
absel-3272	91	15	nonprofit	nonprofit	ADJ
absel-3272	91	16	,	,	PUNCT
absel-3272	91	17	as	as	ADV
absel-3272	91	18	well	well	ADV
absel-3272	91	19	as	as	ADP
absel-3272	91	20	any	any	DET
absel-3272	91	21	changes	change	NOUN
absel-3272	91	22	that	that	PRON
absel-3272	91	23	are	be	AUX
absel-3272	91	24	promulgated	promulgate	VERB
absel-3272	91	25	by	by	ADP
absel-3272	91	26	the	the	DET
absel-3272	91	27	aicpa	aicpa	NOUN
absel-3272	91	28	in	in	ADP
absel-3272	91	29	the	the	DET
absel-3272	91	30	accounting	accounting	NOUN
absel-3272	91	31	standards	standard	NOUN
absel-3272	91	32	for	for	ADP
absel-3272	91	33	reviews	review	NOUN
absel-3272	91	34	.	.	PUNCT
absel-3272	92	1	a	a	DET
absel-3272	92	2	goal	goal	NOUN
absel-3272	92	3	for	for	ADP
absel-3272	92	4	future	future	ADJ
absel-3272	92	5	years	year	NOUN
absel-3272	92	6	is	be	AUX
absel-3272	92	7	to	to	PART
absel-3272	92	8	open	open	VERB
absel-3272	92	9	this	this	PRON
absel-3272	92	10	up	up	ADP
absel-3272	92	11	to	to	ADP
absel-3272	92	12	more	more	ADJ
absel-3272	92	13	students	student	NOUN
absel-3272	92	14	as	as	SCONJ
absel-3272	92	15	i	i	PRON
absel-3272	92	16	believe	believe	VERB
absel-3272	92	17	that	that	SCONJ
absel-3272	92	18	working	work	VERB
absel-3272	92	19	together	together	ADV
absel-3272	92	20	is	be	AUX
absel-3272	92	21	also	also	ADV
absel-3272	92	22	a	a	DET
absel-3272	92	23	benefit	benefit	NOUN
absel-3272	92	24	because	because	SCONJ
absel-3272	92	25	they	they	PRON
absel-3272	92	26	will	will	AUX
absel-3272	92	27	be	be	AUX
absel-3272	92	28	able	able	ADJ
absel-3272	92	29	to	to	PART
absel-3272	92	30	learn	learn	VERB
absel-3272	92	31	from	from	ADP
absel-3272	92	32	each	each	DET
absel-3272	92	33	other	other	ADJ
absel-3272	92	34	and	and	CCONJ
absel-3272	92	35	use	use	VERB
absel-3272	92	36	their	their	PRON
absel-3272	92	37	group	group	NOUN
absel-3272	92	38	as	as	ADP
absel-3272	92	39	a	a	DET
absel-3272	92	40	sounding	sound	VERB
absel-3272	92	41	board	board	NOUN
absel-3272	92	42	for	for	ADP
absel-3272	92	43	ideas	idea	NOUN
absel-3272	92	44	related	relate	VERB
absel-3272	92	45	to	to	ADP
absel-3272	92	46	entity	entity	NOUN
absel-3272	92	47	and	and	CCONJ
absel-3272	92	48	review	review	NOUN
absel-3272	92	49	issues	issue	NOUN
absel-3272	92	50	that	that	PRON
absel-3272	92	51	they	they	PRON
absel-3272	92	52	encounter	encounter	VERB
absel-3272	92	53	.	.	PUNCT
absel-3272	93	1	i	i	PRON
absel-3272	93	2	would	would	AUX
absel-3272	93	3	continue	continue	VERB
absel-3272	93	4	to	to	PART
absel-3272	93	5	limit	limit	VERB
absel-3272	93	6	the	the	DET
absel-3272	93	7	number	number	NOUN
absel-3272	93	8	of	of	ADP
absel-3272	93	9	students	student	NOUN
absel-3272	93	10	,	,	PUNCT
absel-3272	93	11	possibly	possibly	ADV
absel-3272	93	12	3	3	NUM
absel-3272	93	13	to	to	PART
absel-3272	93	14	5	5	NUM
absel-3272	93	15	to	to	PART
absel-3272	93	16	maintain	maintain	VERB
absel-3272	93	17	better	well	ADJ
absel-3272	93	18	control	control	NOUN
absel-3272	93	19	over	over	ADP
absel-3272	93	20	the	the	DET
absel-3272	93	21	quality	quality	NOUN
absel-3272	93	22	of	of	ADP
absel-3272	93	23	the	the	DET
absel-3272	93	24	work	work	NOUN
absel-3272	93	25	being	be	AUX
absel-3272	93	26	done	do	VERB
absel-3272	93	27	.	.	PUNCT
absel-3272	94	1	on	on	ADP
absel-3272	94	2	another	another	DET
absel-3272	94	3	note	note	NOUN
absel-3272	94	4	,	,	PUNCT
absel-3272	94	5	proprietary	proprietary	ADJ
absel-3272	94	6	software	software	NOUN
absel-3272	94	7	was	be	AUX
absel-3272	94	8	used	use	VERB
absel-3272	94	9	for	for	ADP
absel-3272	94	10	this	this	DET
absel-3272	94	11	particular	particular	ADJ
absel-3272	94	12	exercise	exercise	NOUN
absel-3272	94	13	.	.	PUNCT
absel-3272	95	1	the	the	DET
absel-3272	95	2	cost	cost	NOUN
absel-3272	95	3	of	of	ADP
absel-3272	95	4	the	the	DET
absel-3272	95	5	software	software	NOUN
absel-3272	95	6	is	be	AUX
absel-3272	95	7	not	not	PART
absel-3272	95	8	inexpensive	inexpensive	ADJ
absel-3272	95	9	.	.	PUNCT
absel-3272	96	1	the	the	DET
absel-3272	96	2	recommended	recommend	VERB
absel-3272	96	3	procedures	procedure	NOUN
absel-3272	96	4	that	that	PRON
absel-3272	96	5	are	be	AUX
absel-3272	96	6	identified	identify	VERB
absel-3272	96	7	in	in	ADP
absel-3272	96	8	the	the	DET
absel-3272	96	9	software	software	NOUN
absel-3272	96	10	are	be	AUX
absel-3272	96	11	also	also	ADV
absel-3272	96	12	available	available	ADJ
absel-3272	96	13	through	through	ADP
absel-3272	96	14	the	the	DET
absel-3272	96	15	aicpa	aicpa	ADJ
absel-3272	96	16	literature	literature	NOUN
absel-3272	96	17	regarding	regard	VERB
absel-3272	96	18	the	the	DET
absel-3272	96	19	review	review	NOUN
absel-3272	96	20	process	process	NOUN
absel-3272	96	21	.	.	PUNCT
absel-3272	97	1	going	go	VERB
absel-3272	97	2	forward	forward	ADV
absel-3272	97	3	,	,	PUNCT
absel-3272	97	4	i	i	PRON
absel-3272	97	5	plan	plan	VERB
absel-3272	97	6	to	to	PART
absel-3272	97	7	create	create	VERB
absel-3272	97	8	a	a	DET
absel-3272	97	9	document	document	NOUN
absel-3272	97	10	that	that	PRON
absel-3272	97	11	enumerates	enumerate	VERB
absel-3272	97	12	the	the	DET
absel-3272	97	13	tasks	task	NOUN
absel-3272	97	14	to	to	PART
absel-3272	97	15	be	be	AUX
absel-3272	97	16	completed	complete	VERB
absel-3272	97	17	as	as	ADP
absel-3272	97	18	required	require	VERB
absel-3272	97	19	by	by	ADP
absel-3272	97	20	and	and	CCONJ
absel-3272	97	21	based	base	VERB
absel-3272	97	22	on	on	ADP
absel-3272	97	23	the	the	DET
absel-3272	97	24	aicpa	aicpa	ADJ
absel-3272	97	25	standards	standard	NOUN
absel-3272	97	26	for	for	ADP
absel-3272	97	27	reviews	review	NOUN
absel-3272	97	28	.	.	PUNCT
absel-3272	98	1	additionally	additionally	ADV
absel-3272	98	2	,	,	PUNCT
absel-3272	98	3	a	a	DET
absel-3272	98	4	more	more	ADV
absel-3272	98	5	formal	formal	ADJ
absel-3272	98	6	set	set	NOUN
absel-3272	98	7	of	of	ADP
absel-3272	98	8	instructions	instruction	NOUN
absel-3272	98	9	for	for	ADP
absel-3272	98	10	a	a	DET
absel-3272	98	11	student	student	NOUN
absel-3272	98	12	will	will	AUX
absel-3272	98	13	be	be	AUX
absel-3272	98	14	developed	develop	VERB
absel-3272	98	15	by	by	ADP
absel-3272	98	16	me	i	PRON
absel-3272	98	17	.	.	PUNCT
absel-3272	99	1	this	this	PRON
absel-3272	99	2	should	should	AUX
absel-3272	99	3	make	make	VERB
absel-3272	99	4	the	the	DET
absel-3272	99	5	exercise	exercise	NOUN
absel-3272	99	6	more	more	ADV
absel-3272	99	7	economical	economical	ADJ
absel-3272	99	8	and	and	CCONJ
absel-3272	99	9	feasible	feasible	ADJ
absel-3272	99	10	for	for	ADP
absel-3272	99	11	any	any	DET
absel-3272	99	12	masters	master	NOUN
absel-3272	99	13	in	in	ADP
absel-3272	99	14	accounting	accounting	NOUN
absel-3272	99	15	program	program	NOUN
absel-3272	99	16	to	to	PART
absel-3272	99	17	conduct	conduct	VERB
absel-3272	99	18	.	.	PUNCT