id	sid	tid	token	lemma	pos
egc-298	1	1	eglobal	eglobal	PROPN
egc-298	1	2	congress	congress	PROPN
egc-298	1	3	hosted	host	VERB
egc-298	1	4	online	online	ADV
egc-298	1	5	from	from	ADP
egc-298	1	6	dubai	dubai	PROPN
egc-298	1	7	,	,	PUNCT
egc-298	1	8	u.	u.	PROPN
egc-298	1	9	a.	a.	PROPN
egc-298	1	10	e.	e.	PROPN
egc-298	1	11	,	,	PUNCT
egc-298	1	12	e	e	PROPN
egc-298	1	13	conference	conference	NOUN
egc-298	1	14	.	.	PUNCT
egc-298	2	1	date	date	NOUN
egc-298	2	2	:	:	PUNCT
egc-298	2	3	30th	30th	ADJ
egc-298	2	4	january	january	PROPN
egc-298	2	5	2025	2025	NUM
egc-298	2	6	website	website	NOUN
egc-298	2	7	:	:	PUNCT
egc-298	2	8	https://eglobalcongress.com/index.php/egc	https://eglobalcongress.com/index.php/egc	PROPN
egc-298	2	9	issn	issn	PROPN
egc-298	2	10	(	(	PUNCT
egc-298	2	11	e	e	NOUN
egc-298	2	12	):	):	PUNCT
egc-298	2	13	2836	2836	NUM
egc-298	2	14	-	-	SYM
egc-298	2	15	3612	3612	NUM
egc-298	2	16	22	22	NUM
egc-298	2	17	|	|	ADV
egc-298	2	18	p	p	ADP
egc-298	2	19	a	a	DET
egc-298	2	20	g	g	NOUN
egc-298	2	21	e	e	NOUN
egc-298	2	22	features	feature	NOUN
egc-298	2	23	of	of	ADP
egc-298	2	24	gathering	gather	VERB
egc-298	2	25	evidence	evidence	NOUN
egc-298	2	26	about	about	ADP
egc-298	2	27	the	the	DET
egc-298	2	28	reliability	reliability	NOUN
egc-298	2	29	of	of	ADP
egc-298	2	30	financial	financial	ADJ
egc-298	2	31	statements	statement	NOUN
egc-298	2	32	jumaboev	jumaboev	PROPN
egc-298	2	33	tolibjon	tolibjon	PROPN
egc-298	2	34	golib	golib	PROPN
egc-298	2	35	ugli	ugli	ADJ
egc-298	2	36	independent	independent	ADJ
egc-298	2	37	researcher	researcher	NOUN
egc-298	2	38	at	at	ADP
egc-298	2	39	tashkent	tashkent	PROPN
egc-298	2	40	state	state	PROPN
egc-298	2	41	university	university	PROPN
egc-298	2	42	of	of	ADP
egc-298	2	43	economics	economics	PROPN
egc-298	2	44	e	e	NOUN
egc-298	2	45	-	-	NOUN
egc-298	2	46	mail	mail	NOUN
egc-298	2	47	:	:	PUNCT
egc-298	2	48	intel9555@gmail.com	intel9555@gmail.com	X
egc-298	2	49	udk	udk	PROPN
egc-298	2	50	:	:	PUNCT
egc-298	2	51	658.1	658.1	NUM
egc-298	2	52	(	(	PUNCT
egc-298	2	53	575.1	575.1	NUM
egc-298	2	54	)	)	PUNCT
egc-298	2	55	.	.	PUNCT
egc-298	3	1	orcid	orcid	NOUN
egc-298	3	2	:	:	PUNCT
egc-298	3	3	0000	0000	NUM
egc-298	3	4	-	-	PUNCT
egc-298	3	5	0001	0001	NUM
egc-298	3	6	-	-	PUNCT
egc-298	3	7	9832	9832	NUM
egc-298	3	8	-	-	SYM
egc-298	3	9	6292	6292	NUM
egc-298	3	10	annotation	annotation	NOUN
egc-298	3	11	this	this	DET
egc-298	3	12	scientific	scientific	ADJ
egc-298	3	13	thesis	thesis	NOUN
egc-298	3	14	is	be	AUX
egc-298	3	15	devoted	devote	VERB
egc-298	3	16	to	to	ADP
egc-298	3	17	the	the	DET
egc-298	3	18	issues	issue	NOUN
egc-298	3	19	of	of	ADP
egc-298	3	20	collecting	collect	VERB
egc-298	3	21	audit	audit	NOUN
egc-298	3	22	evidence	evidence	NOUN
egc-298	3	23	and	and	CCONJ
egc-298	3	24	forming	form	VERB
egc-298	3	25	an	an	DET
egc-298	3	26	auditor	auditor	NOUN
egc-298	3	27	’s	’s	PART
egc-298	3	28	opinion	opinion	NOUN
egc-298	3	29	based	base	VERB
egc-298	3	30	on	on	ADP
egc-298	3	31	it	it	PRON
egc-298	3	32	.	.	PUNCT
egc-298	4	1	it	it	PRON
egc-298	4	2	describes	describe	VERB
egc-298	4	3	the	the	DET
egc-298	4	4	quantitative	quantitative	ADJ
egc-298	4	5	and	and	CCONJ
egc-298	4	6	qualitative	qualitative	ADJ
egc-298	4	7	characteristics	characteristic	NOUN
egc-298	4	8	of	of	ADP
egc-298	4	9	evidence	evidence	NOUN
egc-298	4	10	,	,	PUNCT
egc-298	4	11	the	the	DET
egc-298	4	12	description	description	NOUN
egc-298	4	13	of	of	ADP
egc-298	4	14	the	the	DET
egc-298	4	15	evidence	evidence	NOUN
egc-298	4	16	collected	collect	VERB
egc-298	4	17	at	at	ADP
egc-298	4	18	the	the	DET
egc-298	4	19	stages	stage	NOUN
egc-298	4	20	of	of	ADP
egc-298	4	21	the	the	DET
egc-298	4	22	audit	audit	NOUN
egc-298	4	23	,	,	PUNCT
egc-298	4	24	the	the	DET
egc-298	4	25	important	important	ADJ
egc-298	4	26	audit	audit	NOUN
egc-298	4	27	evidence	evidence	NOUN
egc-298	4	28	selected	select	VERB
egc-298	4	29	for	for	ADP
egc-298	4	30	the	the	DET
egc-298	4	31	important	important	ADJ
egc-298	4	32	objects	object	NOUN
egc-298	4	33	of	of	ADP
egc-298	4	34	the	the	DET
egc-298	4	35	account	account	NOUN
egc-298	4	36	,	,	PUNCT
egc-298	4	37	and	and	CCONJ
egc-298	4	38	the	the	DET
egc-298	4	39	procedure	procedure	NOUN
egc-298	4	40	for	for	ADP
egc-298	4	41	performing	perform	VERB
egc-298	4	42	the	the	DET
egc-298	4	43	evidence	evidence	NOUN
egc-298	4	44	collection	collection	NOUN
egc-298	4	45	.	.	PUNCT
egc-298	5	1	keywords	keyword	NOUN
egc-298	5	2	:	:	PUNCT
egc-298	5	3	auditory	auditory	ADJ
egc-298	5	4	evidence	evidence	NOUN
egc-298	5	5	,	,	PUNCT
egc-298	5	6	oral	oral	ADJ
egc-298	5	7	evidence	evidence	NOUN
egc-298	5	8	,	,	PUNCT
egc-298	5	9	written	write	VERB
egc-298	5	10	evidence	evidence	NOUN
egc-298	5	11	,	,	PUNCT
egc-298	5	12	mixed	mixed	ADJ
egc-298	5	13	evidence	evidence	NOUN
egc-298	5	14	,	,	PUNCT
egc-298	5	15	sufficiency	sufficiency	NOUN
egc-298	5	16	of	of	ADP
egc-298	5	17	evidence	evidence	NOUN
egc-298	5	18	,	,	PUNCT
egc-298	5	19	relevance	relevance	NOUN
egc-298	5	20	of	of	ADP
egc-298	5	21	evidence	evidence	NOUN
egc-298	5	22	,	,	PUNCT
egc-298	5	23	persuasive	persuasive	ADJ
egc-298	5	24	evidence	evidence	NOUN
egc-298	5	25	.	.	PUNCT
egc-298	6	1	introduction	introduction	NOUN
egc-298	6	2	in	in	ADP
egc-298	6	3	the	the	DET
egc-298	6	4	world	world	NOUN
egc-298	6	5	’s	’s	PART
egc-298	6	6	research	research	NOUN
egc-298	6	7	,	,	PUNCT
egc-298	6	8	the	the	DET
egc-298	6	9	theoretical	theoretical	ADJ
egc-298	6	10	foundations	foundation	NOUN
egc-298	6	11	of	of	ADP
egc-298	6	12	the	the	DET
egc-298	6	13	audit	audit	NOUN
egc-298	6	14	evidence	evidence	NOUN
egc-298	6	15	collection	collection	NOUN
egc-298	6	16	process	process	NOUN
egc-298	6	17	,	,	PUNCT
egc-298	6	18	the	the	DET
egc-298	6	19	current	current	ADJ
egc-298	6	20	state	state	NOUN
egc-298	6	21	of	of	ADP
egc-298	6	22	the	the	DET
egc-298	6	23	audit	audit	NOUN
egc-298	6	24	evidence	evidence	NOUN
egc-298	6	25	collection	collection	NOUN
egc-298	6	26	process	process	NOUN
egc-298	6	27	,	,	PUNCT
egc-298	6	28	and	and	CCONJ
egc-298	6	29	directions	direction	NOUN
egc-298	6	30	for	for	ADP
egc-298	6	31	its	its	PRON
egc-298	6	32	improvement	improvement	NOUN
egc-298	6	33	are	be	AUX
egc-298	6	34	scientifically	scientifically	ADV
egc-298	6	35	substantiated	substantiate	VERB
egc-298	6	36	.	.	PUNCT
egc-298	7	1	however	however	ADV
egc-298	7	2	,	,	PUNCT
egc-298	7	3	in	in	ADP
egc-298	7	4	foreign	foreign	ADJ
egc-298	7	5	research	research	NOUN
egc-298	7	6	,	,	PUNCT
egc-298	7	7	the	the	DET
egc-298	7	8	description	description	NOUN
egc-298	7	9	of	of	ADP
egc-298	7	10	the	the	DET
egc-298	7	11	procedures	procedure	NOUN
egc-298	7	12	and	and	CCONJ
egc-298	7	13	methods	method	NOUN
egc-298	7	14	of	of	ADP
egc-298	7	15	collecting	collect	VERB
egc-298	7	16	audit	audit	NOUN
egc-298	7	17	evidence	evidence	NOUN
egc-298	7	18	,	,	PUNCT
egc-298	7	19	the	the	DET
egc-298	7	20	procedure	procedure	NOUN
egc-298	7	21	for	for	ADP
egc-298	7	22	ensuring	ensure	VERB
egc-298	7	23	the	the	DET
egc-298	7	24	reliability	reliability	NOUN
egc-298	7	25	and	and	CCONJ
egc-298	7	26	sufficiency	sufficiency	NOUN
egc-298	7	27	of	of	ADP
egc-298	7	28	evidence	evidence	NOUN
egc-298	7	29	in	in	ADP
egc-298	7	30	the	the	DET
egc-298	7	31	audit	audit	NOUN
egc-298	7	32	and	and	CCONJ
egc-298	7	33	its	its	PRON
egc-298	7	34	assessment	assessment	NOUN
egc-298	7	35	,	,	PUNCT
egc-298	7	36	the	the	DET
egc-298	7	37	procedure	procedure	NOUN
egc-298	7	38	for	for	ADP
egc-298	7	39	collecting	collect	VERB
egc-298	7	40	audit	audit	NOUN
egc-298	7	41	evidence	evidence	NOUN
egc-298	7	42	and	and	CCONJ
egc-298	7	43	its	its	PRON
egc-298	7	44	improvement	improvement	NOUN
egc-298	7	45	,	,	PUNCT
egc-298	7	46	the	the	DET
egc-298	7	47	features	feature	NOUN
egc-298	7	48	of	of	ADP
egc-298	7	49	collecting	collect	VERB
egc-298	7	50	audit	audit	NOUN
egc-298	7	51	evidence	evidence	NOUN
egc-298	7	52	based	base	VERB
egc-298	7	53	on	on	ADP
egc-298	7	54	modern	modern	ADJ
egc-298	7	55	software	software	NOUN
egc-298	7	56	capabilities	capability	NOUN
egc-298	7	57	,	,	PUNCT
egc-298	7	58	the	the	DET
egc-298	7	59	issues	issue	NOUN
egc-298	7	60	of	of	ADP
egc-298	7	61	assessing	assess	VERB
egc-298	7	62	the	the	DET
egc-298	7	63	continuity	continuity	NOUN
egc-298	7	64	of	of	ADP
egc-298	7	65	the	the	DET
egc-298	7	66	enterprise	enterprise	NOUN
egc-298	7	67	's	's	PART
egc-298	7	68	activities	activity	NOUN
egc-298	7	69	based	base	VERB
egc-298	7	70	on	on	ADP
egc-298	7	71	evidence	evidence	NOUN
egc-298	7	72	,	,	PUNCT
egc-298	7	73	and	and	CCONJ
egc-298	7	74	the	the	DET
egc-298	7	75	use	use	NOUN
egc-298	7	76	of	of	ADP
egc-298	7	77	external	external	ADJ
egc-298	7	78	confirmation	confirmation	NOUN
egc-298	7	79	in	in	ADP
egc-298	7	80	collecting	collect	VERB
egc-298	7	81	reliable	reliable	ADJ
egc-298	7	82	evidence	evidence	NOUN
egc-298	7	83	have	have	AUX
egc-298	7	84	not	not	PART
egc-298	7	85	been	be	AUX
egc-298	7	86	studied	study	VERB
egc-298	7	87	in	in	ADP
egc-298	7	88	detail	detail	NOUN
egc-298	7	89	,	,	PUNCT
egc-298	7	90	which	which	PRON
egc-298	7	91	indicates	indicate	VERB
egc-298	7	92	the	the	DET
egc-298	7	93	relevance	relevance	NOUN
egc-298	7	94	of	of	ADP
egc-298	7	95	conducting	conduct	VERB
egc-298	7	96	in	in	ADP
egc-298	7	97	-	-	PUNCT
egc-298	7	98	depth	depth	NOUN
egc-298	7	99	scientific	scientific	ADJ
egc-298	7	100	research	research	NOUN
egc-298	7	101	in	in	ADP
egc-298	7	102	this	this	DET
egc-298	7	103	regard	regard	NOUN
egc-298	7	104	or	or	CCONJ
egc-298	7	105	that	that	SCONJ
egc-298	7	106	the	the	DET
egc-298	7	107	issues	issue	NOUN
egc-298	7	108	on	on	ADP
egc-298	7	109	this	this	DET
egc-298	7	110	topic	topic	NOUN
egc-298	7	111	have	have	AUX
egc-298	7	112	not	not	PART
egc-298	7	113	yet	yet	ADV
egc-298	7	114	been	be	AUX
egc-298	7	115	resolved	resolve	VERB
egc-298	7	116	.	.	PUNCT
egc-298	8	1	the	the	DET
egc-298	8	2	above	above	ADJ
egc-298	8	3	issues	issue	NOUN
egc-298	8	4	require	require	VERB
egc-298	8	5	the	the	DET
egc-298	8	6	research	research	NOUN
egc-298	8	7	of	of	ADP
egc-298	8	8	the	the	DET
egc-298	8	9	processes	process	NOUN
egc-298	8	10	of	of	ADP
egc-298	8	11	collecting	collect	VERB
egc-298	8	12	audit	audit	NOUN
egc-298	8	13	evidence	evidence	NOUN
egc-298	8	14	based	base	VERB
egc-298	8	15	on	on	ADP
egc-298	8	16	international	international	ADJ
egc-298	8	17	standards	standard	NOUN
egc-298	8	18	and	and	CCONJ
egc-298	8	19	advanced	advanced	ADJ
egc-298	8	20	foreign	foreign	ADJ
egc-298	8	21	experience	experience	NOUN
egc-298	8	22	,	,	PUNCT
egc-298	8	23	confirming	confirm	VERB
egc-298	8	24	the	the	DET
egc-298	8	25	reliability	reliability	NOUN
egc-298	8	26	and	and	CCONJ
egc-298	8	27	adequacy	adequacy	NOUN
egc-298	8	28	of	of	ADP
egc-298	8	29	evidence	evidence	NOUN
egc-298	8	30	based	base	VERB
egc-298	8	31	on	on	ADP
egc-298	8	32	https://eglobalcongress.com/index.php/egc	https://eglobalcongress.com/index.php/egc	ADJ
egc-298	8	33	mailto:intel9555@gmail.com	mailto:intel9555@gmail.com	PROPN
egc-298	8	34	eglobal	eglobal	PROPN
egc-298	8	35	congress	congress	PROPN
egc-298	8	36	hosted	host	VERB
egc-298	8	37	online	online	ADV
egc-298	8	38	from	from	ADP
egc-298	8	39	dubai	dubai	PROPN
egc-298	8	40	,	,	PUNCT
egc-298	8	41	u.	u.	PROPN
egc-298	8	42	a.	a.	PROPN
egc-298	8	43	e.	e.	PROPN
egc-298	8	44	,	,	PUNCT
egc-298	8	45	e	e	PROPN
egc-298	8	46	conference	conference	NOUN
egc-298	8	47	.	.	PUNCT
egc-298	9	1	date	date	NOUN
egc-298	9	2	:	:	PUNCT
egc-298	9	3	30th	30th	ADJ
egc-298	9	4	january	january	PROPN
egc-298	9	5	2025	2025	NUM
egc-298	9	6	website	website	NOUN
egc-298	9	7	:	:	PUNCT
egc-298	9	8	https://eglobalcongress.com/index.php/egc	https://eglobalcongress.com/index.php/egc	PROPN
egc-298	9	9	issn	issn	PROPN
egc-298	9	10	(	(	PUNCT
egc-298	9	11	e	e	NOUN
egc-298	9	12	):	):	PUNCT
egc-298	9	13	2836	2836	NUM
egc-298	9	14	-	-	SYM
egc-298	9	15	3612	3612	NUM
egc-298	9	16	23	23	NUM
egc-298	10	1	|	|	ADV
egc-298	10	2	p	p	NOUN
egc-298	10	3	a	a	DET
egc-298	10	4	g	g	NOUN
egc-298	10	5	e	e	X
egc-298	10	6	external	external	ADJ
egc-298	10	7	sources	source	NOUN
egc-298	10	8	,	,	PUNCT
egc-298	10	9	and	and	CCONJ
egc-298	10	10	evaluating	evaluate	VERB
egc-298	10	11	the	the	DET
egc-298	10	12	continuity	continuity	NOUN
egc-298	10	13	of	of	ADP
egc-298	10	14	activity	activity	NOUN
egc-298	10	15	based	base	VERB
egc-298	10	16	on	on	ADP
egc-298	10	17	evidence	evidence	NOUN
egc-298	10	18	.	.	PUNCT
egc-298	11	1	literature	literature	NOUN
egc-298	11	2	review	review	VERB
egc-298	11	3	the	the	DET
egc-298	11	4	essence	essence	NOUN
egc-298	11	5	,	,	PUNCT
egc-298	11	6	importance	importance	NOUN
egc-298	11	7	of	of	ADP
egc-298	11	8	audit	audit	NOUN
egc-298	11	9	evidence	evidence	NOUN
egc-298	11	10	,	,	PUNCT
egc-298	11	11	and	and	CCONJ
egc-298	11	12	the	the	DET
egc-298	11	13	issues	issue	NOUN
egc-298	11	14	of	of	ADP
egc-298	11	15	its	its	PRON
egc-298	11	16	collection	collection	NOUN
egc-298	11	17	and	and	CCONJ
egc-298	11	18	use	use	NOUN
egc-298	11	19	are	be	AUX
egc-298	11	20	covered	cover	VERB
egc-298	11	21	in	in	ADP
egc-298	11	22	current	current	ADJ
egc-298	11	23	regulatory	regulatory	ADJ
egc-298	11	24	documents	document	NOUN
egc-298	11	25	and	and	CCONJ
egc-298	11	26	scientific	scientific	ADJ
egc-298	11	27	works	work	NOUN
egc-298	11	28	with	with	ADP
egc-298	11	29	different	different	ADJ
egc-298	11	30	content	content	NOUN
egc-298	11	31	and	and	CCONJ
egc-298	11	32	approaches	approach	NOUN
egc-298	11	33	.	.	PUNCT
egc-298	12	1	in	in	ADP
egc-298	12	2	particular	particular	ADJ
egc-298	12	3	,	,	PUNCT
egc-298	12	4	the	the	DET
egc-298	12	5	current	current	ADJ
egc-298	12	6	international	international	ADJ
egc-298	12	7	auditing	auditing	NOUN
egc-298	12	8	standard	standard	NOUN
egc-298	12	9	no	no	INTJ
egc-298	12	10	.	.	NOUN
egc-298	12	11	620	620	NUM
egc-298	12	12	“	"	PUNCT
egc-298	12	13	using	use	VERB
egc-298	12	14	the	the	DET
egc-298	12	15	work	work	NOUN
egc-298	12	16	of	of	ADP
egc-298	12	17	experts	expert	NOUN
egc-298	12	18	engaged	engage	VERB
egc-298	12	19	by	by	ADP
egc-298	12	20	the	the	DET
egc-298	12	21	auditor	auditor	NOUN
egc-298	12	22	”	"	PUNCT
egc-298	12	23	covers	cover	VERB
egc-298	12	24	the	the	DET
egc-298	12	25	procedures	procedure	NOUN
egc-298	12	26	for	for	ADP
egc-298	12	27	collecting	collect	VERB
egc-298	12	28	audit	audit	NOUN
egc-298	12	29	evidence	evidence	NOUN
egc-298	12	30	with	with	ADP
egc-298	12	31	the	the	DET
egc-298	12	32	help	help	NOUN
egc-298	12	33	of	of	ADP
egc-298	12	34	experts	expert	NOUN
egc-298	12	35	.	.	PUNCT
egc-298	13	1	the	the	DET
egc-298	13	2	scientific	scientific	ADJ
egc-298	13	3	works	work	NOUN
egc-298	13	4	of	of	ADP
egc-298	13	5	economist	economist	NOUN
egc-298	13	6	robertson	robertson	PROPN
egc-298	13	7	“	"	PUNCT
egc-298	13	8	describe	describe	VERB
egc-298	13	9	the	the	DET
egc-298	13	10	“	"	PUNCT
egc-298	13	11	scanning	scanning	NOUN
egc-298	13	12	”	"	PUNCT
egc-298	13	13	method	method	NOUN
egc-298	13	14	in	in	ADP
egc-298	13	15	the	the	DET
egc-298	13	16	processes	process	NOUN
egc-298	13	17	of	of	ADP
egc-298	13	18	collecting	collect	VERB
egc-298	13	19	audit	audit	NOUN
egc-298	13	20	evidence	evidence	NOUN
egc-298	13	21	”	"	PUNCT
egc-298	14	1	[	[	X
egc-298	14	2	1	1	NUM
egc-298	14	3	]	]	PUNCT
egc-298	14	4	.	.	PUNCT
egc-298	15	1	as	as	SCONJ
egc-298	15	2	another	another	DET
egc-298	15	3	leading	lead	VERB
egc-298	15	4	uzbek	uzbek	PROPN
egc-298	15	5	economist	economist	NOUN
egc-298	15	6	m.m	m.m	PROPN
egc-298	15	7	.	.	PROPN
egc-298	15	8	tolahodjaeva	tolahodjaeva	PROPN
egc-298	15	9	emphasizes	emphasize	VERB
egc-298	15	10	,	,	PUNCT
egc-298	15	11	“	"	PUNCT
egc-298	15	12	audit	audit	NOUN
egc-298	15	13	evidence	evidence	NOUN
egc-298	15	14	must	must	AUX
egc-298	15	15	be	be	AUX
egc-298	15	16	relevant	relevant	ADJ
egc-298	15	17	and	and	CCONJ
egc-298	15	18	sufficient	sufficient	ADJ
egc-298	15	19	.	.	PUNCT
egc-298	16	1	the	the	DET
egc-298	16	2	relevance	relevance	NOUN
egc-298	16	3	of	of	ADP
egc-298	16	4	evidence	evidence	NOUN
egc-298	16	5	is	be	AUX
egc-298	16	6	its	its	PRON
egc-298	16	7	importance	importance	NOUN
egc-298	16	8	for	for	ADP
egc-298	16	9	solving	solve	VERB
egc-298	16	10	a	a	DET
egc-298	16	11	specific	specific	ADJ
egc-298	16	12	problem	problem	NOUN
egc-298	16	13	,	,	PUNCT
egc-298	16	14	and	and	CCONJ
egc-298	16	15	sufficiency	sufficiency	NOUN
egc-298	16	16	is	be	AUX
egc-298	16	17	determined	determine	VERB
egc-298	16	18	in	in	ADP
egc-298	16	19	each	each	DET
egc-298	16	20	specific	specific	ADJ
egc-298	16	21	case	case	NOUN
egc-298	16	22	,	,	PUNCT
egc-298	16	23	based	base	VERB
egc-298	16	24	on	on	ADP
egc-298	16	25	an	an	DET
egc-298	16	26	assessment	assessment	NOUN
egc-298	16	27	of	of	ADP
egc-298	16	28	audit	audit	NOUN
egc-298	16	29	risk	risk	NOUN
egc-298	16	30	and	and	CCONJ
egc-298	16	31	the	the	DET
egc-298	16	32	internal	internal	ADJ
egc-298	16	33	control	control	NOUN
egc-298	16	34	system	system	NOUN
egc-298	16	35	.	.	PUNCT
egc-298	17	1	in	in	ADP
egc-298	17	2	any	any	DET
egc-298	17	3	case	case	NOUN
egc-298	17	4	,	,	PUNCT
egc-298	17	5	the	the	DET
egc-298	17	6	auditor	auditor	NOUN
egc-298	17	7	must	must	AUX
egc-298	17	8	be	be	AUX
egc-298	17	9	fully	fully	ADV
egc-298	17	10	confident	confident	ADJ
egc-298	17	11	that	that	SCONJ
egc-298	17	12	sufficient	sufficient	ADJ
egc-298	17	13	evidence	evidence	NOUN
egc-298	17	14	of	of	ADP
egc-298	17	15	the	the	DET
egc-298	17	16	necessary	necessary	ADJ
egc-298	17	17	quality	quality	NOUN
egc-298	17	18	has	have	AUX
egc-298	17	19	been	be	AUX
egc-298	17	20	collected	collect	VERB
egc-298	17	21	to	to	PART
egc-298	17	22	form	form	VERB
egc-298	17	23	a	a	DET
egc-298	17	24	fair	fair	ADJ
egc-298	17	25	and	and	CCONJ
egc-298	17	26	reasonable	reasonable	ADJ
egc-298	17	27	conclusion	conclusion	NOUN
egc-298	17	28	”	"	PUNCT
egc-298	18	1	[	[	X
egc-298	18	2	2	2	NUM
egc-298	18	3	]	]	PUNCT
egc-298	18	4	.	.	PUNCT
egc-298	19	1	another	another	DET
egc-298	19	2	economist	economist	NOUN
egc-298	19	3	,	,	PUNCT
egc-298	19	4	g.ya	g.ya	PROPN
egc-298	19	5	.	.	PUNCT
egc-298	19	6	ostaev	ostaev	PROPN
egc-298	19	7	,	,	PUNCT
egc-298	19	8	in	in	ADP
egc-298	19	9	his	his	PRON
egc-298	19	10	scientific	scientific	ADJ
egc-298	19	11	article	article	NOUN
egc-298	19	12	“	"	PUNCT
egc-298	19	13	peculiarities	peculiarity	NOUN
egc-298	19	14	of	of	ADP
egc-298	19	15	collecting	collect	VERB
egc-298	19	16	audit	audit	NOUN
egc-298	19	17	evidence	evidence	NOUN
egc-298	19	18	”	"	PUNCT
egc-298	19	19	,	,	PUNCT
egc-298	19	20	“	"	PUNCT
egc-298	19	21	cited	cite	VERB
egc-298	19	22	the	the	DET
egc-298	19	23	following	follow	VERB
egc-298	19	24	sources	source	NOUN
egc-298	19	25	of	of	ADP
egc-298	19	26	obtaining	obtain	VERB
egc-298	19	27	audit	audit	NOUN
egc-298	19	28	evidence	evidence	NOUN
egc-298	19	29	:	:	PUNCT
egc-298	19	30	internal	internal	ADJ
egc-298	19	31	evidence	evidence	NOUN
egc-298	19	32	obtained	obtain	VERB
egc-298	19	33	through	through	ADP
egc-298	19	34	information	information	NOUN
egc-298	19	35	directly	directly	ADV
egc-298	19	36	provided	provide	VERB
egc-298	19	37	by	by	ADP
egc-298	19	38	the	the	DET
egc-298	19	39	audited	audit	VERB
egc-298	19	40	entity	entity	NOUN
egc-298	19	41	;	;	PUNCT
egc-298	19	42	external	external	ADJ
egc-298	19	43	evidence	evidence	NOUN
egc-298	19	44	obtained	obtain	VERB
egc-298	19	45	from	from	ADP
egc-298	19	46	third	third	ADJ
egc-298	19	47	parties	party	NOUN
egc-298	19	48	at	at	ADP
egc-298	19	49	the	the	DET
egc-298	19	50	request	request	NOUN
egc-298	19	51	of	of	ADP
egc-298	19	52	the	the	DET
egc-298	19	53	audit	audit	NOUN
egc-298	19	54	organization	organization	NOUN
egc-298	19	55	;	;	PUNCT
egc-298	19	56	mixed	mixed	ADJ
egc-298	19	57	evidence	evidence	NOUN
egc-298	19	58	based	base	VERB
egc-298	19	59	on	on	ADP
egc-298	19	60	the	the	DET
egc-298	19	61	auditor	auditor	NOUN
egc-298	19	62	’s	’s	PART
egc-298	19	63	studies	study	NOUN
egc-298	19	64	,	,	PUNCT
egc-298	19	65	confirmed	confirm	VERB
egc-298	19	66	information	information	NOUN
egc-298	19	67	from	from	ADP
egc-298	19	68	the	the	DET
egc-298	19	69	audited	audit	VERB
egc-298	19	70	entity	entity	NOUN
egc-298	19	71	and	and	CCONJ
egc-298	19	72	third	third	ADJ
egc-298	19	73	parties	party	NOUN
egc-298	19	74	”	"	PUNCT
egc-298	20	1	[	[	X
egc-298	20	2	3	3	NUM
egc-298	20	3	]	]	PUNCT
egc-298	20	4	.	.	PUNCT
egc-298	21	1	another	another	DET
egc-298	21	2	approach	approach	NOUN
egc-298	21	3	to	to	ADP
egc-298	21	4	the	the	DET
egc-298	21	5	division	division	NOUN
egc-298	21	6	of	of	ADP
egc-298	21	7	evidence	evidence	NOUN
egc-298	21	8	was	be	AUX
egc-298	21	9	put	put	VERB
egc-298	21	10	forward	forward	ADV
egc-298	21	11	by	by	ADP
egc-298	21	12	r.p	r.p	PROPN
egc-298	21	13	.	.	PROPN
egc-298	21	14	bulga	bulga	PROPN
egc-298	21	15	,	,	PUNCT
egc-298	21	16	who	who	PRON
egc-298	21	17	,	,	PUNCT
egc-298	21	18	in	in	ADP
egc-298	21	19	his	his	PRON
egc-298	21	20	opinion	opinion	NOUN
egc-298	21	21	,	,	PUNCT
egc-298	21	22	“	"	PUNCT
egc-298	21	23	the	the	DET
egc-298	21	24	interrelationship	interrelationship	NOUN
egc-298	21	25	of	of	ADP
egc-298	21	26	evidence	evidence	NOUN
egc-298	21	27	is	be	AUX
egc-298	21	28	measured	measure	VERB
egc-298	21	29	by	by	ADP
egc-298	21	30	the	the	DET
egc-298	21	31	presence	presence	NOUN
egc-298	21	32	of	of	ADP
egc-298	21	33	specific	specific	ADJ
egc-298	21	34	facts	fact	NOUN
egc-298	21	35	in	in	ADP
egc-298	21	36	reality	reality	NOUN
egc-298	21	37	confirming	confirm	VERB
egc-298	21	38	them	they	PRON
egc-298	21	39	”	"	PUNCT
egc-298	22	1	[	[	X
egc-298	22	2	4	4	NUM
egc-298	22	3	]	]	PUNCT
egc-298	22	4	.	.	PUNCT
egc-298	23	1	in	in	ADP
egc-298	23	2	this	this	DET
egc-298	23	3	regard	regard	NOUN
egc-298	23	4	,	,	PUNCT
egc-298	23	5	yu	yu	PROPN
egc-298	23	6	.	.	PROPN
egc-298	23	7	kochinev	kochinev	PROPN
egc-298	23	8	emphasizes	emphasize	VERB
egc-298	23	9	that	that	SCONJ
egc-298	23	10	“	"	PUNCT
egc-298	23	11	audit	audit	NOUN
egc-298	23	12	evidence	evidence	NOUN
egc-298	23	13	is	be	AUX
egc-298	23	14	understood	understand	VERB
egc-298	23	15	as	as	ADP
egc-298	23	16	the	the	DET
egc-298	23	17	results	result	NOUN
egc-298	23	18	of	of	ADP
egc-298	23	19	analyzing	analyze	VERB
egc-298	23	20	information	information	NOUN
egc-298	23	21	obtained	obtain	VERB
egc-298	23	22	during	during	ADP
egc-298	23	23	the	the	DET
egc-298	23	24	audit	audit	NOUN
egc-298	23	25	from	from	ADP
egc-298	23	26	various	various	ADJ
egc-298	23	27	sources	source	NOUN
egc-298	23	28	(	(	PUNCT
egc-298	23	29	the	the	DET
egc-298	23	30	accounting	accounting	NOUN
egc-298	23	31	records	record	NOUN
egc-298	23	32	of	of	ADP
egc-298	23	33	the	the	DET
egc-298	23	34	audited	audit	VERB
egc-298	23	35	entity	entity	NOUN
egc-298	23	36	,	,	PUNCT
egc-298	23	37	its	its	PRON
egc-298	23	38	employees	employee	NOUN
egc-298	23	39	and	and	CCONJ
egc-298	23	40	third	third	ADJ
egc-298	23	41	parties	party	NOUN
egc-298	23	42	)	)	PUNCT
egc-298	23	43	,	,	PUNCT
egc-298	23	44	and	and	CCONJ
egc-298	23	45	on	on	ADP
egc-298	23	46	this	this	DET
egc-298	23	47	basis	basis	NOUN
egc-298	23	48	the	the	DET
egc-298	23	49	auditor	auditor	NOUN
egc-298	23	50	forms	form	VERB
egc-298	23	51	an	an	DET
egc-298	23	52	audit	audit	NOUN
egc-298	23	53	conclusion	conclusion	NOUN
egc-298	23	54	on	on	ADP
egc-298	23	55	the	the	DET
egc-298	23	56	reliability	reliability	NOUN
egc-298	23	57	of	of	ADP
egc-298	23	58	the	the	DET
egc-298	23	59	financial	financial	ADJ
egc-298	23	60	statements	statement	NOUN
egc-298	23	61	of	of	ADP
egc-298	23	62	the	the	DET
egc-298	23	63	audited	audit	VERB
egc-298	23	64	entity	entity	NOUN
egc-298	23	65	”	"	PUNCT
egc-298	24	1	[	[	X
egc-298	24	2	5	5	NUM
egc-298	24	3	]	]	PUNCT
egc-298	24	4	.	.	PUNCT
egc-298	25	1	the	the	DET
egc-298	25	2	scientific	scientific	ADJ
egc-298	25	3	works	work	NOUN
egc-298	25	4	of	of	ADP
egc-298	25	5	economists	economist	NOUN
egc-298	25	6	sheremet	sheremet	VERB
egc-298	25	7	and	and	CCONJ
egc-298	25	8	suyts	suyts	PROPN
egc-298	25	9	discussed	discuss	VERB
egc-298	25	10	“	"	PUNCT
egc-298	25	11	sources	source	NOUN
egc-298	25	12	https://eglobalcongress.com/index.php/egc	https://eglobalcongress.com/index.php/egc	ADJ
egc-298	25	13	eglobal	eglobal	PROPN
egc-298	25	14	congress	congress	PROPN
egc-298	25	15	hosted	host	VERB
egc-298	25	16	online	online	ADV
egc-298	25	17	from	from	ADP
egc-298	25	18	dubai	dubai	PROPN
egc-298	25	19	,	,	PUNCT
egc-298	25	20	u.	u.	PROPN
egc-298	25	21	a.	a.	PROPN
egc-298	25	22	e.	e.	PROPN
egc-298	25	23	,	,	PUNCT
egc-298	25	24	e	e	PROPN
egc-298	25	25	conference	conference	NOUN
egc-298	25	26	.	.	PUNCT
egc-298	26	1	date	date	NOUN
egc-298	26	2	:	:	PUNCT
egc-298	26	3	30th	30th	ADJ
egc-298	26	4	january	january	PROPN
egc-298	26	5	2025	2025	NUM
egc-298	26	6	website	website	NOUN
egc-298	26	7	:	:	PUNCT
egc-298	26	8	https://eglobalcongress.com/index.php/egc	https://eglobalcongress.com/index.php/egc	PROPN
egc-298	26	9	issn	issn	PROPN
egc-298	26	10	(	(	PUNCT
egc-298	26	11	e	e	NOUN
egc-298	26	12	):	):	PUNCT
egc-298	26	13	2836	2836	NUM
egc-298	26	14	-	-	SYM
egc-298	26	15	3612	3612	NUM
egc-298	26	16	24	24	NUM
egc-298	26	17	|	|	ADV
egc-298	26	18	p	p	NOUN
egc-298	26	19	a	a	DET
egc-298	26	20	g	g	NOUN
egc-298	26	21	e	e	NOUN
egc-298	26	22	of	of	ADP
egc-298	26	23	audit	audit	NOUN
egc-298	26	24	evidence	evidence	NOUN
egc-298	26	25	”	"	PUNCT
egc-298	27	1	[	[	X
egc-298	27	2	6	6	NUM
egc-298	27	3	]	]	PUNCT
egc-298	27	4	.	.	PUNCT
egc-298	28	1	the	the	DET
egc-298	28	2	works	work	NOUN
egc-298	28	3	of	of	ADP
egc-298	28	4	economist	economist	NOUN
egc-298	28	5	pankova	pankova	PROPN
egc-298	28	6	studied	study	VERB
egc-298	28	7	“	"	PUNCT
egc-298	28	8	the	the	DET
egc-298	28	9	issues	issue	NOUN
egc-298	28	10	of	of	ADP
egc-298	28	11	grouping	group	VERB
egc-298	28	12	the	the	DET
egc-298	28	13	evidence	evidence	NOUN
egc-298	28	14	collected	collect	VERB
egc-298	28	15	during	during	ADP
egc-298	28	16	the	the	DET
egc-298	28	17	audit	audit	NOUN
egc-298	28	18	into	into	ADP
egc-298	28	19	groups	group	NOUN
egc-298	28	20	according	accord	VERB
egc-298	28	21	to	to	ADP
egc-298	28	22	certain	certain	ADJ
egc-298	28	23	characteristics	characteristic	NOUN
egc-298	28	24	”	"	PUNCT
egc-298	29	1	[	[	X
egc-298	29	2	7	7	NUM
egc-298	29	3	]	]	PUNCT
egc-298	29	4	.	.	PUNCT
egc-298	30	1	also	also	ADV
egc-298	30	2	,	,	PUNCT
egc-298	30	3	the	the	DET
egc-298	30	4	research	research	NOUN
egc-298	30	5	results	result	NOUN
egc-298	30	6	of	of	ADP
egc-298	30	7	uzbek	uzbek	PROPN
egc-298	30	8	economists	economist	NOUN
egc-298	30	9	ismanov	ismanov	NOUN
egc-298	30	10	and	and	CCONJ
egc-298	30	11	masharipov	masharipov	PROPN
egc-298	30	12	“	"	PUNCT
egc-298	30	13	studied	study	VERB
egc-298	30	14	the	the	DET
egc-298	30	15	issues	issue	NOUN
egc-298	30	16	of	of	ADP
egc-298	30	17	using	use	VERB
egc-298	30	18	audit	audit	NOUN
egc-298	30	19	work	work	NOUN
egc-298	30	20	documents	document	NOUN
egc-298	30	21	as	as	ADP
egc-298	30	22	evidence	evidence	NOUN
egc-298	30	23	in	in	ADP
egc-298	30	24	internal	internal	ADJ
egc-298	30	25	audit	audit	NOUN
egc-298	30	26	processes	process	NOUN
egc-298	30	27	”	"	PUNCT
egc-298	31	1	[	[	X
egc-298	31	2	8	8	NUM
egc-298	31	3	]	]	PUNCT
egc-298	31	4	.	.	PUNCT
egc-298	32	1	it	it	PRON
egc-298	32	2	should	should	AUX
egc-298	32	3	be	be	AUX
egc-298	32	4	noted	note	VERB
egc-298	32	5	that	that	SCONJ
egc-298	32	6	although	although	SCONJ
egc-298	32	7	the	the	DET
egc-298	32	8	above	above	ADJ
egc-298	32	9	studies	study	NOUN
egc-298	32	10	provide	provide	VERB
egc-298	32	11	general	general	ADJ
egc-298	32	12	views	view	NOUN
egc-298	32	13	on	on	ADP
egc-298	32	14	the	the	DET
egc-298	32	15	topic	topic	NOUN
egc-298	32	16	,	,	PUNCT
egc-298	32	17	the	the	DET
egc-298	32	18	issue	issue	NOUN
egc-298	32	19	of	of	ADP
egc-298	32	20	disclosing	disclose	VERB
egc-298	32	21	the	the	DET
egc-298	32	22	essence	essence	NOUN
egc-298	32	23	of	of	ADP
egc-298	32	24	audit	audit	NOUN
egc-298	32	25	evidence	evidence	NOUN
egc-298	32	26	and	and	CCONJ
egc-298	32	27	its	its	PRON
egc-298	32	28	collection	collection	NOUN
egc-298	32	29	has	have	AUX
egc-298	32	30	not	not	PART
egc-298	32	31	been	be	AUX
egc-298	32	32	studied	study	VERB
egc-298	32	33	as	as	ADP
egc-298	32	34	a	a	DET
egc-298	32	35	separate	separate	ADJ
egc-298	32	36	scientific	scientific	ADJ
egc-298	32	37	research	research	NOUN
egc-298	32	38	object	object	NOUN
egc-298	32	39	and	and	CCONJ
egc-298	32	40	a	a	DET
egc-298	32	41	holistic	holistic	ADJ
egc-298	32	42	system	system	NOUN
egc-298	32	43	.	.	PUNCT
egc-298	33	1	this	this	DET
egc-298	33	2	situation	situation	NOUN
egc-298	33	3	requires	require	VERB
egc-298	33	4	comprehensive	comprehensive	ADJ
egc-298	33	5	scientific	scientific	ADJ
egc-298	33	6	research	research	NOUN
egc-298	33	7	on	on	ADP
egc-298	33	8	this	this	DET
egc-298	33	9	topic	topic	NOUN
egc-298	33	10	.	.	PUNCT
egc-298	34	1	analysis	analysis	NOUN
egc-298	34	2	and	and	CCONJ
egc-298	34	3	results	result	NOUN
egc-298	34	4	today	today	NOUN
egc-298	34	5	,	,	PUNCT
egc-298	34	6	one	one	NUM
egc-298	34	7	of	of	ADP
egc-298	34	8	the	the	DET
egc-298	34	9	main	main	ADJ
egc-298	34	10	requirements	requirement	NOUN
egc-298	34	11	for	for	ADP
egc-298	34	12	providing	provide	VERB
egc-298	34	13	audit	audit	NOUN
egc-298	34	14	services	service	NOUN
egc-298	34	15	in	in	ADP
egc-298	34	16	accordance	accordance	NOUN
egc-298	34	17	with	with	ADP
egc-298	34	18	international	international	ADJ
egc-298	34	19	standards	standard	NOUN
egc-298	34	20	and	and	CCONJ
egc-298	34	21	advanced	advanced	ADJ
egc-298	34	22	foreign	foreign	ADJ
egc-298	34	23	experience	experience	NOUN
egc-298	34	24	is	be	AUX
egc-298	34	25	the	the	DET
egc-298	34	26	formation	formation	NOUN
egc-298	34	27	of	of	ADP
egc-298	34	28	an	an	DET
egc-298	34	29	audit	audit	NOUN
egc-298	34	30	opinion	opinion	NOUN
egc-298	34	31	based	base	VERB
egc-298	34	32	on	on	ADP
egc-298	34	33	reliable	reliable	ADJ
egc-298	34	34	and	and	CCONJ
egc-298	34	35	sufficient	sufficient	ADJ
egc-298	34	36	evidence	evidence	NOUN
egc-298	34	37	.	.	PUNCT
egc-298	35	1	as	as	ADP
egc-298	35	2	a	a	DET
egc-298	35	3	result	result	NOUN
egc-298	35	4	of	of	ADP
egc-298	35	5	the	the	DET
egc-298	35	6	research	research	NOUN
egc-298	35	7	,	,	PUNCT
egc-298	35	8	it	it	PRON
egc-298	35	9	became	become	VERB
egc-298	35	10	known	know	VERB
egc-298	35	11	that	that	SCONJ
egc-298	35	12	in	in	ADP
egc-298	35	13	the	the	DET
egc-298	35	14	normative	normative	ADJ
egc-298	35	15	legal	legal	ADJ
egc-298	35	16	documents	document	NOUN
egc-298	35	17	and	and	CCONJ
egc-298	35	18	educational	educational	ADJ
egc-298	35	19	literature	literature	NOUN
egc-298	35	20	regulating	regulate	VERB
egc-298	35	21	the	the	DET
egc-298	35	22	actual	actual	ADJ
egc-298	35	23	audit	audit	NOUN
egc-298	35	24	activity	activity	NOUN
egc-298	35	25	,	,	PUNCT
egc-298	35	26	the	the	DET
egc-298	35	27	units	unit	NOUN
egc-298	35	28	of	of	ADP
egc-298	35	29	measurement	measurement	NOUN
egc-298	35	30	of	of	ADP
egc-298	35	31	audit	audit	NOUN
egc-298	35	32	evidence	evidence	NOUN
egc-298	35	33	,	,	PUNCT
egc-298	35	34	in	in	ADP
egc-298	35	35	particular	particular	ADJ
egc-298	35	36	,	,	PUNCT
egc-298	35	37	the	the	DET
egc-298	35	38	content	content	NOUN
egc-298	35	39	of	of	ADP
egc-298	35	40	their	their	PRON
egc-298	35	41	quantitative	quantitative	ADJ
egc-298	35	42	and	and	CCONJ
egc-298	35	43	qualitative	qualitative	ADJ
egc-298	35	44	units	unit	NOUN
egc-298	35	45	of	of	ADP
egc-298	35	46	measurement	measurement	NOUN
egc-298	35	47	and	and	CCONJ
egc-298	35	48	the	the	DET
egc-298	35	49	criteria	criterion	NOUN
egc-298	35	50	for	for	ADP
egc-298	35	51	their	their	PRON
egc-298	35	52	determination	determination	NOUN
egc-298	35	53	,	,	PUNCT
egc-298	35	54	have	have	AUX
egc-298	35	55	not	not	PART
egc-298	35	56	been	be	AUX
egc-298	35	57	revealed	reveal	VERB
egc-298	35	58	.	.	PUNCT
egc-298	36	1	in	in	ADP
egc-298	36	2	our	our	PRON
egc-298	36	3	opinion	opinion	NOUN
egc-298	36	4	,	,	PUNCT
egc-298	36	5	the	the	DET
egc-298	36	6	fact	fact	NOUN
egc-298	36	7	that	that	SCONJ
egc-298	36	8	the	the	DET
egc-298	36	9	evidence	evidence	NOUN
egc-298	36	10	is	be	AUX
egc-298	36	11	determined	determine	VERB
egc-298	36	12	according	accord	VERB
egc-298	36	13	to	to	ADP
egc-298	36	14	the	the	DET
egc-298	36	15	quantitative	quantitative	ADJ
egc-298	36	16	and	and	CCONJ
egc-298	36	17	qualitative	qualitative	ADJ
egc-298	36	18	units	unit	NOUN
egc-298	36	19	of	of	ADP
egc-298	36	20	measurement	measurement	NOUN
egc-298	36	21	based	base	VERB
egc-298	36	22	on	on	ADP
egc-298	36	23	the	the	DET
egc-298	36	24	measurements	measurement	NOUN
egc-298	36	25	presented	present	VERB
egc-298	36	26	in	in	ADP
egc-298	36	27	figure	figure	NOUN
egc-298	36	28	1	1	NUM
egc-298	36	29	means	mean	VERB
egc-298	36	30	that	that	SCONJ
egc-298	36	31	they	they	PRON
egc-298	36	32	can	can	AUX
egc-298	36	33	be	be	AUX
egc-298	36	34	used	use	VERB
egc-298	36	35	as	as	ADP
egc-298	36	36	evidence	evidence	NOUN
egc-298	36	37	in	in	ADP
egc-298	36	38	investigations	investigation	NOUN
egc-298	36	39	.	.	PUNCT
egc-298	37	1	https://eglobalcongress.com/index.php/egc	https://eglobalcongress.com/index.php/egc	PROPN
egc-298	37	2	eglobal	eglobal	PROPN
egc-298	37	3	congress	congress	PROPN
egc-298	37	4	hosted	host	VERB
egc-298	37	5	online	online	ADV
egc-298	37	6	from	from	ADP
egc-298	37	7	dubai	dubai	PROPN
egc-298	37	8	,	,	PUNCT
egc-298	37	9	u.	u.	PROPN
egc-298	37	10	a.	a.	PROPN
egc-298	37	11	e.	e.	PROPN
egc-298	37	12	,	,	PUNCT
egc-298	37	13	e	e	PROPN
egc-298	37	14	conference	conference	NOUN
egc-298	37	15	.	.	PUNCT
egc-298	38	1	date	date	NOUN
egc-298	38	2	:	:	PUNCT
egc-298	38	3	30th	30th	ADJ
egc-298	38	4	january	january	PROPN
egc-298	38	5	2025	2025	NUM
egc-298	38	6	website	website	NOUN
egc-298	38	7	:	:	PUNCT
egc-298	38	8	https://eglobalcongress.com/index.php/egc	https://eglobalcongress.com/index.php/egc	PROPN
egc-298	38	9	issn	issn	PROPN
egc-298	38	10	(	(	PUNCT
egc-298	38	11	e	e	NOUN
egc-298	38	12	):	):	PUNCT
egc-298	38	13	2836	2836	NUM
egc-298	38	14	-	-	SYM
egc-298	38	15	3612	3612	NUM
egc-298	38	16	25	25	NUM
egc-298	38	17	|	|	ADV
egc-298	38	18	p	p	ADP
egc-298	38	19	a	a	DET
egc-298	38	20	g	g	NOUN
egc-298	38	21	e	e	NOUN
egc-298	38	22	figure	figure	NOUN
egc-298	38	23	1	1	NUM
egc-298	38	24	.	.	PUNCT
egc-298	38	25	quantitative	quantitative	ADJ
egc-298	38	26	and	and	CCONJ
egc-298	38	27	qualitative	qualitative	ADJ
egc-298	38	28	signs	sign	NOUN
egc-298	38	29	of	of	ADP
egc-298	38	30	evidence1	evidence1	PROPN
egc-298	38	31	in	in	ADP
egc-298	38	32	our	our	PRON
egc-298	38	33	opinion	opinion	NOUN
egc-298	38	34	,	,	PUNCT
egc-298	38	35	the	the	DET
egc-298	38	36	reliability	reliability	NOUN
egc-298	38	37	of	of	ADP
egc-298	38	38	evidence	evidence	NOUN
egc-298	38	39	means	mean	VERB
egc-298	38	40	that	that	SCONJ
egc-298	38	41	it	it	PRON
egc-298	38	42	has	have	VERB
egc-298	38	43	qualitative	qualitative	ADJ
egc-298	38	44	characteristics	characteristic	NOUN
egc-298	38	45	confirming	confirm	VERB
egc-298	38	46	its	its	PRON
egc-298	38	47	compliance	compliance	NOUN
egc-298	38	48	with	with	ADP
egc-298	38	49	the	the	DET
egc-298	38	50	requirements	requirement	NOUN
egc-298	38	51	of	of	ADP
egc-298	38	52	current	current	ADJ
egc-298	38	53	regulatory	regulatory	ADJ
egc-298	38	54	documents	document	NOUN
egc-298	38	55	,	,	PUNCT
egc-298	38	56	its	its	PRON
egc-298	38	57	correspondence	correspondence	NOUN
egc-298	38	58	to	to	ADP
egc-298	38	59	objective	objective	NOUN
egc-298	38	60	(	(	PUNCT
egc-298	38	61	actually	actually	ADV
egc-298	38	62	implemented	implement	VERB
egc-298	38	63	)	)	PUNCT
egc-298	38	64	data	datum	NOUN
egc-298	38	65	and	and	CCONJ
egc-298	38	66	its	its	PRON
egc-298	38	67	correctness	correctness	NOUN
egc-298	38	68	.	.	PUNCT
egc-298	39	1	it	it	PRON
egc-298	39	2	should	should	AUX
egc-298	39	3	be	be	AUX
egc-298	39	4	emphasized	emphasize	VERB
egc-298	39	5	that	that	SCONJ
egc-298	39	6	when	when	SCONJ
egc-298	39	7	ensuring	ensure	VERB
egc-298	39	8	the	the	DET
egc-298	39	9	reliability	reliability	NOUN
egc-298	39	10	of	of	ADP
egc-298	39	11	evidence	evidence	NOUN
egc-298	39	12	,	,	PUNCT
egc-298	39	13	it	it	PRON
egc-298	39	14	is	be	AUX
egc-298	39	15	necessary	necessary	ADJ
egc-298	39	16	to	to	PART
egc-298	39	17	clarify	clarify	VERB
egc-298	39	18	whether	whether	SCONJ
egc-298	39	19	the	the	DET
egc-298	39	20	information	information	NOUN
egc-298	39	21	from	from	ADP
egc-298	39	22	different	different	ADJ
egc-298	39	23	sources	source	NOUN
egc-298	39	24	on	on	ADP
egc-298	39	25	it	it	PRON
egc-298	39	26	does	do	AUX
egc-298	39	27	not	not	PART
egc-298	39	28	contradict	contradict	VERB
egc-298	39	29	each	each	DET
egc-298	39	30	other	other	ADJ
egc-298	39	31	in	in	ADP
egc-298	39	32	content	content	NOUN
egc-298	39	33	.	.	PUNCT
egc-298	40	1	if	if	SCONJ
egc-298	40	2	there	there	PRON
egc-298	40	3	are	be	VERB
egc-298	40	4	two	two	NUM
egc-298	40	5	or	or	CCONJ
egc-298	40	6	three	three	NUM
egc-298	40	7	pieces	piece	NOUN
egc-298	40	8	of	of	ADP
egc-298	40	9	evidence	evidence	NOUN
egc-298	40	10	that	that	PRON
egc-298	40	11	contradict	contradict	VERB
egc-298	40	12	each	each	DET
egc-298	40	13	other	other	ADJ
egc-298	40	14	,	,	PUNCT
egc-298	40	15	it	it	PRON
egc-298	40	16	is	be	AUX
egc-298	40	17	advisable	advisable	ADJ
egc-298	40	18	to	to	PART
egc-298	40	19	study	study	VERB
egc-298	40	20	the	the	DET
egc-298	40	21	reliability	reliability	NOUN
egc-298	40	22	of	of	ADP
egc-298	40	23	this	this	DET
egc-298	40	24	evidence	evidence	NOUN
egc-298	40	25	by	by	ADP
egc-298	40	26	comparing	compare	VERB
egc-298	40	27	them	they	PRON
egc-298	40	28	with	with	ADP
egc-298	40	29	evidence	evidence	NOUN
egc-298	40	30	from	from	ADP
egc-298	40	31	other	other	ADJ
egc-298	40	32	independent	independent	ADJ
egc-298	40	33	sources	source	NOUN
egc-298	40	34	or	or	CCONJ
egc-298	40	35	by	by	ADP
egc-298	40	36	requiring	require	VERB
egc-298	40	37	additional	additional	ADJ
egc-298	40	38	evidence	evidence	NOUN
egc-298	40	39	from	from	ADP
egc-298	40	40	the	the	DET
egc-298	40	41	audited	audit	VERB
egc-298	40	42	entity	entity	NOUN
egc-298	40	43	substantiating	substantiate	VERB
egc-298	40	44	the	the	DET
egc-298	40	45	contradicting	contradict	VERB
egc-298	40	46	information	information	NOUN
egc-298	40	47	.	.	PUNCT
egc-298	41	1	as	as	SCONJ
egc-298	41	2	is	be	AUX
egc-298	41	3	known	know	VERB
egc-298	41	4	,	,	PUNCT
egc-298	41	5	the	the	DET
egc-298	41	6	results	result	NOUN
egc-298	41	7	of	of	ADP
egc-298	41	8	the	the	DET
egc-298	41	9	audit	audit	NOUN
egc-298	41	10	service	service	NOUN
egc-298	41	11	and	and	CCONJ
egc-298	41	12	its	its	PRON
egc-298	41	13	opinion	opinion	NOUN
egc-298	41	14	should	should	AUX
egc-298	41	15	be	be	AUX
egc-298	41	16	formed	form	VERB
egc-298	41	17	based	base	VERB
egc-298	41	18	on	on	ADP
egc-298	41	19	certain	certain	ADJ
egc-298	41	20	sources	source	NOUN
egc-298	41	21	and	and	CCONJ
egc-298	41	22	grounds	ground	NOUN
egc-298	41	23	.	.	PUNCT
egc-298	42	1	the	the	DET
egc-298	42	2	auditor	auditor	NOUN
egc-298	42	3	’s	’s	PART
egc-298	42	4	opinion	opinion	NOUN
egc-298	42	5	on	on	ADP
egc-298	42	6	such	such	ADJ
egc-298	42	7	sources	source	NOUN
egc-298	42	8	and	and	CCONJ
egc-298	42	9	grounds	ground	NOUN
egc-298	42	10	,	,	PUNCT
egc-298	42	11	as	as	ADV
egc-298	42	12	well	well	ADV
egc-298	42	13	as	as	ADP
egc-298	42	14	on	on	ADP
egc-298	42	15	the	the	DET
egc-298	42	16	results	result	NOUN
egc-298	42	17	of	of	ADP
egc-298	42	18	the	the	DET
egc-298	42	19	audit	audit	NOUN
egc-298	42	20	,	,	PUNCT
egc-298	42	21	is	be	AUX
egc-298	42	22	called	call	VERB
egc-298	42	23	evidence	evidence	NOUN
egc-298	42	24	in	in	ADP
egc-298	42	25	practical	practical	ADJ
egc-298	42	26	and	and	CCONJ
egc-298	42	27	scientific	scientific	ADJ
egc-298	42	28	language	language	NOUN
egc-298	42	29	.	.	PUNCT
egc-298	43	1	audit	audit	NOUN
egc-298	43	2	evidence	evidence	NOUN
egc-298	43	3	is	be	AUX
egc-298	43	4	collected	collect	VERB
egc-298	43	5	and	and	CCONJ
egc-298	43	6	used	use	VERB
egc-298	43	7	in	in	ADP
egc-298	43	8	auditing	auditing	NOUN
egc-298	43	9	practice	practice	NOUN
egc-298	43	10	in	in	ADP
egc-298	43	11	accordance	accordance	NOUN
egc-298	43	12	with	with	ADP
egc-298	43	13	the	the	DET
egc-298	43	14	current	current	ADJ
egc-298	43	15	international	international	ADJ
egc-298	43	16	standards	standard	NOUN
egc-298	43	17	on	on	ADP
egc-298	43	18	auditing	audit	VERB
egc-298	43	19	,	,	PUNCT
egc-298	43	20	namely	namely	ADV
egc-298	43	21	500	500	NUM
egc-298	43	22	“	"	PUNCT
egc-298	43	23	audit	audit	NOUN
egc-298	43	24	evidence	evidence	NOUN
egc-298	43	25	”	"	PUNCT
egc-298	43	26	,	,	PUNCT
egc-298	43	27	501	501	NUM
egc-298	43	28	“	"	PUNCT
egc-298	43	29	audit	audit	NOUN
egc-298	43	30	evidence	evidence	NOUN
egc-298	43	31	special	special	ADJ
egc-298	43	32	considerations	consideration	NOUN
egc-298	43	33	of	of	ADP
egc-298	43	34	certain	certain	ADJ
egc-298	43	35	items	item	NOUN
egc-298	43	36	”	"	PUNCT
egc-298	43	37	,	,	PUNCT
egc-298	43	38	505	505	NUM
egc-298	43	39	“	"	PUNCT
egc-298	43	40	external	external	ADJ
egc-298	43	41	1	1	NUM
egc-298	43	42	prepared	prepare	VERB
egc-298	43	43	by	by	ADP
egc-298	43	44	the	the	DET
egc-298	43	45	author	author	NOUN
egc-298	43	46	.	.	PUNCT
egc-298	44	1	https://eglobalcongress.com/index.php/egc	https://eglobalcongress.com/index.php/egc	PROPN
egc-298	44	2	eglobal	eglobal	PROPN
egc-298	44	3	congress	congress	PROPN
egc-298	44	4	hosted	host	VERB
egc-298	44	5	online	online	ADV
egc-298	44	6	from	from	ADP
egc-298	44	7	dubai	dubai	PROPN
egc-298	44	8	,	,	PUNCT
egc-298	44	9	u.	u.	PROPN
egc-298	44	10	a.	a.	PROPN
egc-298	44	11	e.	e.	PROPN
egc-298	44	12	,	,	PUNCT
egc-298	44	13	e	e	PROPN
egc-298	44	14	conference	conference	NOUN
egc-298	44	15	.	.	PUNCT
egc-298	45	1	date	date	NOUN
egc-298	45	2	:	:	PUNCT
egc-298	45	3	30th	30th	ADJ
egc-298	45	4	january	january	PROPN
egc-298	45	5	2025	2025	NUM
egc-298	45	6	website	website	NOUN
egc-298	45	7	:	:	PUNCT
egc-298	45	8	https://eglobalcongress.com/index.php/egc	https://eglobalcongress.com/index.php/egc	PROPN
egc-298	45	9	issn	issn	PROPN
egc-298	45	10	(	(	PUNCT
egc-298	45	11	e	e	NOUN
egc-298	45	12	):	):	PUNCT
egc-298	45	13	2836	2836	NUM
egc-298	45	14	-	-	SYM
egc-298	45	15	3612	3612	NUM
egc-298	45	16	26	26	NUM
egc-298	45	17	|	|	ADV
egc-298	45	18	p	p	ADP
egc-298	45	19	a	a	DET
egc-298	45	20	g	g	NOUN
egc-298	45	21	e	e	NOUN
egc-298	45	22	confirmations	confirmation	NOUN
egc-298	45	23	”	"	PUNCT
egc-298	45	24	,	,	PUNCT
egc-298	45	25	510	510	NUM
egc-298	45	26	“	"	PUNCT
egc-298	45	27	initial	initial	ADJ
egc-298	45	28	audit	audit	NOUN
egc-298	45	29	engagements	engagement	NOUN
egc-298	45	30	opening	open	VERB
egc-298	45	31	balances	balance	NOUN
egc-298	45	32	”	"	PUNCT
egc-298	45	33	,	,	PUNCT
egc-298	45	34	520	520	NUM
egc-298	45	35	“	"	PUNCT
egc-298	45	36	analytical	analytical	ADJ
egc-298	45	37	procedures	procedure	NOUN
egc-298	45	38	”	"	PUNCT
egc-298	45	39	,	,	PUNCT
egc-298	45	40	530	530	NUM
egc-298	45	41	“	"	PUNCT
egc-298	45	42	audit	audit	NOUN
egc-298	45	43	sampling	sampling	NOUN
egc-298	45	44	”	"	PUNCT
egc-298	45	45	,	,	PUNCT
egc-298	45	46	540	540	NUM
egc-298	45	47	“	"	PUNCT
egc-298	45	48	estimates	estimate	NOUN
egc-298	45	49	,	,	PUNCT
egc-298	45	50	including	include	VERB
egc-298	45	51	fair	fair	ADJ
egc-298	45	52	value	value	NOUN
egc-298	45	53	measurements	measurement	NOUN
egc-298	45	54	and	and	CCONJ
egc-298	45	55	related	related	ADJ
egc-298	45	56	disclosures	disclosure	NOUN
egc-298	45	57	”	"	PUNCT
egc-298	45	58	,	,	PUNCT
egc-298	45	59	550	550	NUM
egc-298	45	60	“	"	PUNCT
egc-298	45	61	related	related	ADJ
egc-298	45	62	parties	party	NOUN
egc-298	45	63	”	"	PUNCT
egc-298	45	64	,	,	PUNCT
egc-298	45	65	560	560	NUM
egc-298	45	66	“	"	PUNCT
egc-298	45	67	subsequent	subsequent	ADJ
egc-298	45	68	events	event	NOUN
egc-298	45	69	”	"	PUNCT
egc-298	45	70	,	,	PUNCT
egc-298	45	71	570	570	NUM
egc-298	45	72	“	"	PUNCT
egc-298	45	73	going	go	VERB
egc-298	45	74	concern	concern	NOUN
egc-298	45	75	”	"	PUNCT
egc-298	45	76	and	and	CCONJ
egc-298	45	77	580	580	NUM
egc-298	45	78	“	"	PUNCT
egc-298	45	79	written	write	VERB
egc-298	45	80	statements	statement	NOUN
egc-298	45	81	”	"	PUNCT
egc-298	45	82	.	.	PUNCT
egc-298	46	1	the	the	DET
egc-298	46	2	meaning	meaning	NOUN
egc-298	46	3	of	of	ADP
egc-298	46	4	the	the	DET
egc-298	46	5	term	term	NOUN
egc-298	46	6	audit	audit	NOUN
egc-298	46	7	evidence	evidence	NOUN
egc-298	46	8	has	have	VERB
egc-298	46	9	various	various	ADJ
egc-298	46	10	meanings	meaning	NOUN
egc-298	46	11	and	and	CCONJ
egc-298	46	12	approaches	approach	NOUN
egc-298	46	13	in	in	ADP
egc-298	46	14	current	current	ADJ
egc-298	46	15	regulatory	regulatory	ADJ
egc-298	46	16	legal	legal	ADJ
egc-298	46	17	acts	act	NOUN
egc-298	46	18	,	,	PUNCT
egc-298	46	19	educational	educational	ADJ
egc-298	46	20	literature	literature	NOUN
egc-298	46	21	and	and	CCONJ
egc-298	46	22	conducted	conduct	VERB
egc-298	46	23	research	research	NOUN
egc-298	46	24	,	,	PUNCT
egc-298	46	25	including	include	VERB
egc-298	46	26	the	the	DET
egc-298	46	27	international	international	ADJ
egc-298	46	28	standard	standard	NOUN
egc-298	46	29	on	on	ADP
egc-298	46	30	auditing	audit	VERB
egc-298	46	31	no	no	NOUN
egc-298	46	32	.	.	PROPN
egc-298	46	33	500	500	NUM
egc-298	46	34	“	"	PUNCT
egc-298	46	35	audit	audit	NOUN
egc-298	46	36	evidence	evidence	NOUN
egc-298	46	37	”	"	PUNCT
egc-298	46	38	defines	define	VERB
egc-298	46	39	audit	audit	NOUN
egc-298	46	40	evidence	evidence	NOUN
egc-298	46	41	as	as	SCONJ
egc-298	46	42	follows	follow	VERB
egc-298	46	43	:	:	PUNCT
egc-298	46	44	“	"	PUNCT
egc-298	46	45	audit	audit	NOUN
egc-298	46	46	evidence	evidence	NOUN
egc-298	46	47	is	be	AUX
egc-298	46	48	information	information	NOUN
egc-298	46	49	used	use	VERB
egc-298	46	50	by	by	ADP
egc-298	46	51	the	the	DET
egc-298	46	52	auditor	auditor	NOUN
egc-298	46	53	to	to	PART
egc-298	46	54	reach	reach	VERB
egc-298	46	55	conclusions	conclusion	NOUN
egc-298	46	56	that	that	PRON
egc-298	46	57	form	form	VERB
egc-298	46	58	the	the	DET
egc-298	46	59	basis	basis	NOUN
egc-298	46	60	for	for	ADP
egc-298	46	61	the	the	DET
egc-298	46	62	auditor	auditor	NOUN
egc-298	46	63	’s	’s	PART
egc-298	46	64	opinion	opinion	NOUN
egc-298	46	65	.	.	PUNCT
egc-298	47	1	audit	audit	NOUN
egc-298	47	2	evidence	evidence	NOUN
egc-298	47	3	consists	consist	VERB
egc-298	47	4	of	of	ADP
egc-298	47	5	accounting	accounting	NOUN
egc-298	47	6	records	record	NOUN
egc-298	47	7	and	and	CCONJ
egc-298	47	8	other	other	ADJ
egc-298	47	9	information	information	NOUN
egc-298	47	10	that	that	PRON
egc-298	47	11	are	be	AUX
egc-298	47	12	the	the	DET
egc-298	47	13	basis	basis	NOUN
egc-298	47	14	for	for	ADP
egc-298	47	15	the	the	DET
egc-298	47	16	financial	financial	ADJ
egc-298	47	17	statements	statement	NOUN
egc-298	47	18	”	"	PUNCT
egc-298	47	19	[	[	X
egc-298	47	20	9	9	NUM
egc-298	47	21	]	]	PUNCT
egc-298	47	22	.	.	PUNCT
egc-298	48	1	the	the	DET
egc-298	48	2	essence	essence	NOUN
egc-298	48	3	of	of	ADP
egc-298	48	4	the	the	DET
egc-298	48	5	main	main	ADJ
egc-298	48	6	problems	problem	NOUN
egc-298	48	7	in	in	ADP
egc-298	48	8	auditing	audit	VERB
egc-298	48	9	with	with	ADP
egc-298	48	10	regard	regard	NOUN
egc-298	48	11	to	to	ADP
egc-298	48	12	audit	audit	NOUN
egc-298	48	13	evidence	evidence	NOUN
egc-298	48	14	is	be	AUX
egc-298	48	15	that	that	SCONJ
egc-298	48	16	in	in	ADP
egc-298	48	17	practice	practice	NOUN
egc-298	48	18	,	,	PUNCT
egc-298	48	19	there	there	PRON
egc-298	48	20	are	be	VERB
egc-298	48	21	various	various	ADJ
egc-298	48	22	risks	risk	NOUN
egc-298	48	23	in	in	ADP
egc-298	48	24	the	the	DET
egc-298	48	25	process	process	NOUN
egc-298	48	26	of	of	ADP
egc-298	48	27	substantiating	substantiate	VERB
egc-298	48	28	the	the	DET
egc-298	48	29	quantitative	quantitative	ADJ
egc-298	48	30	sufficiency	sufficiency	NOUN
egc-298	48	31	and	and	CCONJ
egc-298	48	32	substantive	substantive	ADJ
egc-298	48	33	suitability	suitability	NOUN
egc-298	48	34	of	of	ADP
egc-298	48	35	evidence	evidence	NOUN
egc-298	48	36	,	,	PUNCT
egc-298	48	37	and	and	CCONJ
egc-298	48	38	there	there	PRON
egc-298	48	39	are	be	VERB
egc-298	48	40	cases	case	NOUN
egc-298	48	41	when	when	SCONJ
egc-298	48	42	the	the	DET
egc-298	48	43	auditor	auditor	NOUN
egc-298	48	44	encounters	encounter	VERB
egc-298	48	45	problems	problem	NOUN
egc-298	48	46	in	in	ADP
egc-298	48	47	reducing	reduce	VERB
egc-298	48	48	or	or	CCONJ
egc-298	48	49	correctly	correctly	ADV
egc-298	48	50	assessing	assess	VERB
egc-298	48	51	them	they	PRON
egc-298	48	52	.	.	PUNCT
egc-298	49	1	we	we	PRON
egc-298	49	2	will	will	AUX
egc-298	49	3	consider	consider	VERB
egc-298	49	4	the	the	DET
egc-298	49	5	process	process	NOUN
egc-298	49	6	of	of	ADP
egc-298	49	7	studying	study	VERB
egc-298	49	8	the	the	DET
egc-298	49	9	sufficiency	sufficiency	NOUN
egc-298	49	10	,	,	PUNCT
egc-298	49	11	suitability	suitability	NOUN
egc-298	49	12	,	,	PUNCT
egc-298	49	13	correctness	correctness	NOUN
egc-298	49	14	and	and	CCONJ
egc-298	49	15	completeness	completeness	NOUN
egc-298	49	16	of	of	ADP
egc-298	49	17	evidence	evidence	NOUN
egc-298	49	18	in	in	ADP
egc-298	49	19	auditing	auditing	NOUN
egc-298	49	20	practice	practice	NOUN
egc-298	49	21	based	base	VERB
egc-298	49	22	on	on	ADP
egc-298	49	23	the	the	DET
egc-298	49	24	following	follow	VERB
egc-298	49	25	table	table	NOUN
egc-298	49	26	(	(	PUNCT
egc-298	49	27	table	table	NOUN
egc-298	49	28	1	1	NUM
egc-298	49	29	)	)	PUNCT
egc-298	49	30	.	.	PUNCT
egc-298	50	1	the	the	DET
egc-298	50	2	documents	document	NOUN
egc-298	50	3	listed	list	VERB
egc-298	50	4	in	in	ADP
egc-298	50	5	table	table	NOUN
egc-298	50	6	1	1	NUM
egc-298	50	7	below	below	ADV
egc-298	50	8	are	be	AUX
egc-298	50	9	used	use	VERB
egc-298	50	10	as	as	ADP
egc-298	50	11	audit	audit	NOUN
egc-298	50	12	evidence	evidence	NOUN
egc-298	50	13	in	in	ADP
egc-298	50	14	the	the	DET
egc-298	50	15	process	process	NOUN
egc-298	50	16	of	of	ADP
egc-298	50	17	assessing	assess	VERB
egc-298	50	18	the	the	DET
egc-298	50	19	legality	legality	NOUN
egc-298	50	20	of	of	ADP
egc-298	50	21	transactions	transaction	NOUN
egc-298	50	22	carried	carry	VERB
egc-298	50	23	out	out	ADP
egc-298	50	24	in	in	ADP
egc-298	50	25	the	the	DET
egc-298	50	26	enterprise	enterprise	NOUN
egc-298	50	27	and	and	CCONJ
egc-298	50	28	the	the	DET
egc-298	50	29	reliability	reliability	NOUN
egc-298	50	30	of	of	ADP
egc-298	50	31	financial	financial	ADJ
egc-298	50	32	reporting	reporting	NOUN
egc-298	50	33	indicators	indicator	NOUN
egc-298	50	34	.	.	PUNCT
egc-298	51	1	table	table	NOUN
egc-298	51	2	1	1	NUM
egc-298	51	3	evidence	evidence	NOUN
egc-298	51	4	collected	collect	VERB
egc-298	51	5	during	during	ADP
egc-298	51	6	the	the	DET
egc-298	51	7	stages	stage	NOUN
egc-298	51	8	of	of	ADP
egc-298	51	9	the	the	DET
egc-298	51	10	audit2	audit2	NOUN
egc-298	51	11	№	№	ADJ
egc-298	51	12	name	name	NOUN
egc-298	51	13	of	of	ADP
egc-298	51	14	the	the	DET
egc-298	51	15	stages	stage	NOUN
egc-298	51	16	of	of	ADP
egc-298	51	17	the	the	DET
egc-298	51	18	audit	audit	NOUN
egc-298	51	19	the	the	DET
egc-298	51	20	name	name	NOUN
egc-298	51	21	of	of	ADP
egc-298	51	22	the	the	DET
egc-298	51	23	documents	document	NOUN
egc-298	51	24	collected	collect	VERB
egc-298	51	25	and	and	CCONJ
egc-298	51	26	compiled	compile	VERB
egc-298	51	27	as	as	ADP
egc-298	51	28	evidence	evidence	NOUN
egc-298	51	29	by	by	ADP
egc-298	51	30	the	the	DET
egc-298	51	31	auditor	auditor	NOUN
egc-298	51	32	1	1	NUM
egc-298	51	33	audit	audit	NOUN
egc-298	51	34	planning	plan	VERB
egc-298	51	35	general	general	ADJ
egc-298	51	36	audit	audit	NOUN
egc-298	51	37	plan	plan	NOUN
egc-298	51	38	,	,	PUNCT
egc-298	51	39	audit	audit	NOUN
egc-298	51	40	program	program	NOUN
egc-298	51	41	,	,	PUNCT
egc-298	51	42	audit	audit	NOUN
egc-298	51	43	contract	contract	NOUN
egc-298	51	44	,	,	PUNCT
egc-298	51	45	information	information	NOUN
egc-298	51	46	on	on	ADP
egc-298	51	47	the	the	DET
egc-298	51	48	provision	provision	NOUN
egc-298	51	49	of	of	ADP
egc-298	51	50	audit	audit	NOUN
egc-298	51	51	services	service	NOUN
egc-298	51	52	,	,	PUNCT
egc-298	51	53	request	request	NOUN
egc-298	51	54	for	for	ADP
egc-298	51	55	documents	document	NOUN
egc-298	51	56	,	,	PUNCT
egc-298	51	57	company	company	NOUN
egc-298	51	58	charter	charter	NOUN
egc-298	51	59	,	,	PUNCT
egc-298	51	60	company	company	NOUN
egc-298	51	61	license	license	NOUN
egc-298	51	62	,	,	PUNCT
egc-298	51	63	organizational	organizational	ADJ
egc-298	51	64	and	and	CCONJ
egc-298	51	65	management	management	NOUN
egc-298	51	66	documents	document	NOUN
egc-298	51	67	of	of	ADP
egc-298	51	68	the	the	DET
egc-298	51	69	audit	audit	NOUN
egc-298	51	70	organization	organization	NOUN
egc-298	51	71	and	and	CCONJ
egc-298	51	72	auditors	auditor	NOUN
egc-298	51	73	(	(	PUNCT
egc-298	51	74	charter	charter	NOUN
egc-298	51	75	,	,	PUNCT
egc-298	51	76	audit	audit	NOUN
egc-298	51	77	qualification	qualification	NOUN
egc-298	51	78	certificates	certificate	NOUN
egc-298	51	79	)	)	PUNCT
egc-298	51	80	2	2	NUM
egc-298	51	81	inspection	inspection	NOUN
egc-298	51	82	phase	phase	NOUN
egc-298	51	83	specially	specially	ADV
egc-298	51	84	developed	develop	VERB
egc-298	51	85	tests	test	NOUN
egc-298	51	86	,	,	PUNCT
egc-298	51	87	a	a	DET
egc-298	51	88	list	list	NOUN
egc-298	51	89	of	of	ADP
egc-298	51	90	sample	sample	NOUN
egc-298	51	91	questions	question	NOUN
egc-298	51	92	,	,	PUNCT
egc-298	51	93	special	special	ADJ
egc-298	51	94	forms	form	NOUN
egc-298	51	95	and	and	CCONJ
egc-298	51	96	checklists	checklist	NOUN
egc-298	51	97	to	to	PART
egc-298	51	98	determine	determine	VERB
egc-298	51	99	the	the	DET
egc-298	51	100	opinions	opinion	NOUN
egc-298	51	101	of	of	ADP
egc-298	51	102	managers	manager	NOUN
egc-298	51	103	and	and	CCONJ
egc-298	51	104	accounting	accounting	NOUN
egc-298	51	105	staff	staff	NOUN
egc-298	51	106	;	;	PUNCT
egc-298	51	107	flowcharts	flowchart	NOUN
egc-298	51	108	and	and	CCONJ
egc-298	51	109	graphs	graph	NOUN
egc-298	51	110	,	,	PUNCT
egc-298	51	111	list	list	NOUN
egc-298	51	112	of	of	ADP
egc-298	51	113	deficiencies	deficiency	NOUN
egc-298	51	114	,	,	PUNCT
egc-298	51	115	minutes	minute	NOUN
egc-298	51	116	or	or	CCONJ
egc-298	51	117	acts	act	NOUN
egc-298	51	118	,	,	PUNCT
egc-298	51	119	order	order	NOUN
egc-298	51	120	on	on	ADP
egc-298	51	121	accounting	accounting	NOUN
egc-298	51	122	policy	policy	NOUN
egc-298	51	123	,	,	PUNCT
egc-298	51	124	general	general	ADJ
egc-298	51	125	audit	audit	NOUN
egc-298	51	126	plan	plan	NOUN
egc-298	51	127	,	,	PUNCT
egc-298	51	128	audit	audit	NOUN
egc-298	51	129	program	program	NOUN
egc-298	51	130	,	,	PUNCT
egc-298	51	131	audit	audit	NOUN
egc-298	51	132	risk	risk	NOUN
egc-298	51	133	and	and	CCONJ
egc-298	51	134	materiality	materiality	NOUN
egc-298	51	135	determination	determination	NOUN
egc-298	51	136	table	table	NOUN
egc-298	51	137	,	,	PUNCT
egc-298	51	138	tests	test	NOUN
egc-298	51	139	or	or	CCONJ
egc-298	51	140	questionnaire	questionnaire	NOUN
egc-298	51	141	,	,	PUNCT
egc-298	51	142	order	order	NOUN
egc-298	51	143	on	on	ADP
egc-298	51	144	the	the	DET
egc-298	51	145	inventory	inventory	PROPN
egc-298	51	146	commission	commission	NOUN
egc-298	51	147	,	,	PUNCT
egc-298	51	148	comparison	comparison	NOUN
egc-298	51	149	register	register	NOUN
egc-298	51	150	and	and	CCONJ
egc-298	51	151	inventory	inventory	NOUN
egc-298	51	152	act	act	NOUN
egc-298	51	153	,	,	PUNCT
egc-298	51	154	receipts	receipt	NOUN
egc-298	51	155	and	and	CCONJ
egc-298	51	156	explanatory	explanatory	ADJ
egc-298	51	157	letters	letter	NOUN
egc-298	51	158	,	,	PUNCT
egc-298	51	159	av1	av1	PROPN
egc-298	51	160	-	-	PUNCT
egc-298	51	161	av9	av9	NOUN
egc-298	51	162	forms	form	NOUN
egc-298	51	163	and	and	CCONJ
egc-298	51	164	purchase	purchase	NOUN
egc-298	51	165	and	and	CCONJ
egc-298	51	166	2	2	NUM
egc-298	51	167	муаллиф	муаллиф	NOUN
egc-298	51	168	томонидан	томонидан	VERB
egc-298	51	169	тайёрланган	тайёрланган	ADV
egc-298	51	170	https://eglobalcongress.com/index.php/egc	https://eglobalcongress.com/index.php/egc	ADJ
egc-298	51	171	eglobal	eglobal	PROPN
egc-298	51	172	congress	congress	PROPN
egc-298	51	173	hosted	host	VERB
egc-298	51	174	online	online	ADV
egc-298	51	175	from	from	ADP
egc-298	51	176	dubai	dubai	PROPN
egc-298	51	177	,	,	PUNCT
egc-298	51	178	u.	u.	PROPN
egc-298	51	179	a.	a.	PROPN
egc-298	51	180	e.	e.	PROPN
egc-298	51	181	,	,	PUNCT
egc-298	51	182	e	e	PROPN
egc-298	51	183	conference	conference	NOUN
egc-298	51	184	.	.	PUNCT
egc-298	52	1	date	date	NOUN
egc-298	52	2	:	:	PUNCT
egc-298	52	3	30th	30th	ADJ
egc-298	52	4	january	january	PROPN
egc-298	52	5	2025	2025	NUM
egc-298	52	6	website	website	NOUN
egc-298	52	7	:	:	PUNCT
egc-298	52	8	https://eglobalcongress.com/index.php/egc	https://eglobalcongress.com/index.php/egc	PROPN
egc-298	52	9	issn	issn	PROPN
egc-298	52	10	(	(	PUNCT
egc-298	52	11	e	e	NOUN
egc-298	52	12	):	):	PUNCT
egc-298	52	13	2836	2836	NUM
egc-298	52	14	-	-	SYM
egc-298	52	15	3612	3612	NUM
egc-298	52	16	27	27	NUM
egc-298	52	17	|	|	ADV
egc-298	52	18	p	p	NOUN
egc-298	52	19	a	a	DET
egc-298	52	20	g	g	NOUN
egc-298	52	21	e	e	NOUN
egc-298	52	22	sale	sale	NOUN
egc-298	52	23	contracts	contract	NOUN
egc-298	52	24	,	,	PUNCT
egc-298	52	25	depreciation	depreciation	NOUN
egc-298	52	26	calculation	calculation	NOUN
egc-298	52	27	register	register	VERB
egc-298	52	28	,	,	PUNCT
egc-298	52	29	journal	journal	NOUN
egc-298	52	30	order	order	NOUN
egc-298	53	1	no	no	NOUN
egc-298	54	1	.	.	NOUN
egc-298	54	2	13	13	NUM
egc-298	54	3	,	,	PUNCT
egc-298	54	4	calculation	calculation	NOUN
egc-298	54	5	documents	document	NOUN
egc-298	54	6	,	,	PUNCT
egc-298	54	7	test	test	NOUN
egc-298	54	8	or	or	CCONJ
egc-298	54	9	questionnaire	questionnaire	NOUN
egc-298	54	10	,	,	PUNCT
egc-298	54	11	interim	interim	ADJ
egc-298	54	12	audit	audit	NOUN
egc-298	54	13	report	report	NOUN
egc-298	54	14	,	,	PUNCT
egc-298	54	15	test	test	NOUN
egc-298	54	16	or	or	CCONJ
egc-298	54	17	questionnaire	questionnaire	NOUN
egc-298	54	18	,	,	PUNCT
egc-298	54	19	interim	interim	ADJ
egc-298	54	20	and	and	CCONJ
egc-298	54	21	general	general	ADJ
egc-298	54	22	audit	audit	NOUN
egc-298	54	23	report	report	NOUN
egc-298	54	24	,	,	PUNCT
egc-298	54	25	acceptance	acceptance	NOUN
egc-298	54	26	and	and	CCONJ
egc-298	54	27	delivery	delivery	NOUN
egc-298	54	28	reports	report	NOUN
egc-298	54	29	(	(	PUNCT
egc-298	54	30	waybill	waybill	NOUN
egc-298	54	31	)	)	PUNCT
egc-298	54	32	,	,	PUNCT
egc-298	54	33	deregistration	deregistration	NOUN
egc-298	54	34	acts	act	VERB
egc-298	54	35	,	,	PUNCT
egc-298	54	36	deregistration	deregistration	NOUN
egc-298	54	37	acts	act	NOUN
egc-298	54	38	of	of	ADP
egc-298	54	39	motor	motor	NOUN
egc-298	54	40	vehicles	vehicle	NOUN
egc-298	54	41	,	,	PUNCT
egc-298	54	42	inventory	inventory	NOUN
egc-298	54	43	cards	card	NOUN
egc-298	54	44	,	,	PUNCT
egc-298	54	45	waybills	waybill	NOUN
egc-298	54	46	,	,	PUNCT
egc-298	54	47	contracts	contract	NOUN
egc-298	54	48	,	,	PUNCT
egc-298	54	49	m-2	m-2	NOUN
egc-298	54	50	power	power	NOUN
egc-298	54	51	of	of	ADP
egc-298	54	52	attorney	attorney	NOUN
egc-298	54	53	,	,	PUNCT
egc-298	54	54	m-4	m-4	X
egc-298	54	55	receipt	receipt	NOUN
egc-298	54	56	order	order	NOUN
egc-298	54	57	,	,	PUNCT
egc-298	54	58	m-11	m-11	PROPN
egc-298	54	59	application	application	NOUN
egc-298	54	60	-	-	PUNCT
egc-298	54	61	waybill	waybill	NOUN
egc-298	54	62	,	,	PUNCT
egc-298	55	1	m-17	m-17	VERB
egc-298	55	2	registration	registration	NOUN
egc-298	55	3	boxes	box	NOUN
egc-298	55	4	,	,	PUNCT
egc-298	55	5	products	product	NOUN
egc-298	55	6	(	(	PUNCT
egc-298	55	7	works	work	NOUN
egc-298	55	8	,	,	PUNCT
egc-298	55	9	services	service	NOUN
egc-298	55	10	)	)	PUNCT
egc-298	55	11	delivery	delivery	NOUN
egc-298	55	12	contracts	contract	NOUN
egc-298	55	13	,	,	PUNCT
egc-298	55	14	bills	bill	NOUN
egc-298	55	15	of	of	ADP
egc-298	55	16	lading	lading	NOUN
egc-298	55	17	,	,	PUNCT
egc-298	55	18	settlement	settlement	NOUN
egc-298	55	19	reconciliation	reconciliation	NOUN
egc-298	55	20	reports	report	NOUN
egc-298	55	21	,	,	PUNCT
egc-298	55	22	protocols	protocol	NOUN
egc-298	55	23	for	for	ADP
egc-298	55	24	accounting	accounting	NOUN
egc-298	55	25	of	of	ADP
egc-298	55	26	mutual	mutual	ADJ
egc-298	55	27	claims	claim	NOUN
egc-298	55	28	,	,	PUNCT
egc-298	55	29	bank	bank	NOUN
egc-298	55	30	statements	statement	NOUN
egc-298	55	31	,	,	PUNCT
egc-298	55	32	payment	payment	NOUN
egc-298	55	33	orders	order	NOUN
egc-298	55	34	,	,	PUNCT
egc-298	55	35	collection	collection	NOUN
egc-298	55	36	orders	order	NOUN
egc-298	55	37	,	,	PUNCT
egc-298	55	38	checkbooks	checkbook	NOUN
egc-298	55	39	and	and	CCONJ
egc-298	55	40	checkbooks	checkbook	NOUN
egc-298	55	41	,	,	PUNCT
egc-298	55	42	letters	letter	NOUN
egc-298	55	43	of	of	ADP
egc-298	55	44	credit	credit	NOUN
egc-298	55	45	,	,	PUNCT
egc-298	55	46	constituent	constituent	ADJ
egc-298	55	47	documents	document	NOUN
egc-298	55	48	,	,	PUNCT
egc-298	55	49	minutes	minute	NOUN
egc-298	55	50	and	and	CCONJ
egc-298	55	51	resolutions	resolution	NOUN
egc-298	55	52	of	of	ADP
egc-298	55	53	meetings	meeting	NOUN
egc-298	55	54	of	of	ADP
egc-298	55	55	shareholders	shareholder	NOUN
egc-298	55	56	(	(	PUNCT
egc-298	55	57	members	member	NOUN
egc-298	55	58	of	of	ADP
egc-298	55	59	the	the	DET
egc-298	55	60	company	company	NOUN
egc-298	55	61	)	)	PUNCT
egc-298	55	62	,	,	PUNCT
egc-298	55	63	consignment	consignment	NOUN
egc-298	55	64	notes	note	NOUN
egc-298	55	65	for	for	ADP
egc-298	55	66	sending	send	VERB
egc-298	55	67	products	product	NOUN
egc-298	55	68	(	(	PUNCT
egc-298	55	69	goods	good	NOUN
egc-298	55	70	)	)	PUNCT
egc-298	55	71	,	,	PUNCT
egc-298	55	72	delivery	delivery	NOUN
egc-298	55	73	and	and	CCONJ
egc-298	55	74	acceptance	acceptance	NOUN
egc-298	55	75	certificates	certificate	NOUN
egc-298	55	76	,	,	PUNCT
egc-298	55	77	warehouse	warehouse	NOUN
egc-298	55	78	registration	registration	NOUN
egc-298	55	79	cards	card	NOUN
egc-298	55	80	for	for	ADP
egc-298	55	81	goods	good	NOUN
egc-298	55	82	and	and	CCONJ
egc-298	55	83	finished	finished	ADJ
egc-298	55	84	products	product	NOUN
egc-298	55	85	,	,	PUNCT
egc-298	55	86	price	price	NOUN
egc-298	55	87	lists	list	NOUN
egc-298	55	88	,	,	PUNCT
egc-298	55	89	customer	customer	NOUN
egc-298	55	90	orders	order	NOUN
egc-298	55	91	,	,	PUNCT
egc-298	55	92	contracts	contract	NOUN
egc-298	55	93	for	for	ADP
egc-298	55	94	the	the	DET
egc-298	55	95	supply	supply	NOUN
egc-298	55	96	of	of	ADP
egc-298	55	97	raw	raw	ADJ
egc-298	55	98	materials	material	NOUN
egc-298	55	99	and	and	CCONJ
egc-298	55	100	materials	material	NOUN
egc-298	55	101	(	(	PUNCT
egc-298	55	102	goods	good	NOUN
egc-298	55	103	)	)	PUNCT
egc-298	55	104	,	,	PUNCT
egc-298	55	105	purchase	purchase	NOUN
egc-298	55	106	of	of	ADP
egc-298	55	107	raw	raw	ADJ
egc-298	55	108	materials	material	NOUN
egc-298	55	109	and	and	CCONJ
egc-298	55	110	materials	material	NOUN
egc-298	55	111	(	(	PUNCT
egc-298	55	112	goods	good	NOUN
egc-298	55	113	)	)	PUNCT
egc-298	55	114	bills	bill	NOUN
egc-298	55	115	of	of	ADP
egc-298	55	116	lading	lading	NOUN
egc-298	55	117	,	,	PUNCT
egc-298	55	118	acts	act	NOUN
egc-298	55	119	of	of	ADP
egc-298	55	120	delivery	delivery	NOUN
egc-298	55	121	and	and	CCONJ
egc-298	55	122	acceptance	acceptance	NOUN
egc-298	55	123	of	of	ADP
egc-298	55	124	works	work	NOUN
egc-298	55	125	and	and	CCONJ
egc-298	55	126	services	service	NOUN
egc-298	55	127	,	,	PUNCT
egc-298	55	128	warehouse	warehouse	NOUN
egc-298	55	129	registration	registration	NOUN
egc-298	55	130	cards	card	NOUN
egc-298	55	131	for	for	ADP
egc-298	55	132	goods	good	NOUN
egc-298	55	133	and	and	CCONJ
egc-298	55	134	finished	finished	ADJ
egc-298	55	135	products	product	NOUN
egc-298	55	136	,	,	PUNCT
egc-298	55	137	bills	bill	NOUN
egc-298	55	138	of	of	ADP
egc-298	55	139	lading	lading	NOUN
egc-298	55	140	for	for	ADP
egc-298	55	141	the	the	DET
egc-298	55	142	release	release	NOUN
egc-298	55	143	of	of	ADP
egc-298	55	144	materials	material	NOUN
egc-298	55	145	and	and	CCONJ
egc-298	55	146	raw	raw	ADJ
egc-298	55	147	materials	material	NOUN
egc-298	55	148	for	for	ADP
egc-298	55	149	production	production	NOUN
egc-298	55	150	,	,	PUNCT
egc-298	55	151	interim	interim	ADJ
egc-298	55	152	and	and	CCONJ
egc-298	55	153	general	general	ADJ
egc-298	55	154	audit	audit	NOUN
egc-298	55	155	reports	report	NOUN
egc-298	55	156	and	and	CCONJ
egc-298	55	157	other	other	ADJ
egc-298	55	158	primary	primary	ADJ
egc-298	55	159	accounting	accounting	NOUN
egc-298	55	160	documents	document	NOUN
egc-298	55	161	.	.	PUNCT
egc-298	56	1	3	3	NUM
egc-298	56	2	final	final	ADJ
egc-298	56	3	stage	stage	NOUN
egc-298	56	4	auditor	auditor	NOUN
egc-298	56	5	's	's	PART
egc-298	56	6	conclusion	conclusion	NOUN
egc-298	56	7	(	(	PUNCT
egc-298	56	8	report	report	NOUN
egc-298	56	9	)	)	PUNCT
egc-298	56	10	,	,	PUNCT
egc-298	56	11	reference	reference	NOUN
egc-298	56	12	on	on	ADP
egc-298	56	13	deficiencies	deficiency	NOUN
egc-298	56	14	identified	identify	VERB
egc-298	56	15	during	during	ADP
egc-298	56	16	the	the	DET
egc-298	56	17	inspection	inspection	NOUN
egc-298	56	18	and	and	CCONJ
egc-298	56	19	other	other	ADJ
egc-298	56	20	documents	document	NOUN
egc-298	56	21	.	.	PUNCT
egc-298	57	1	audit	audit	NOUN
egc-298	57	2	methods	method	NOUN
egc-298	57	3	and	and	CCONJ
egc-298	57	4	procedures	procedure	NOUN
egc-298	57	5	used	use	VERB
egc-298	57	6	in	in	ADP
egc-298	57	7	the	the	DET
egc-298	57	8	audit	audit	NOUN
egc-298	57	9	process	process	NOUN
egc-298	57	10	are	be	AUX
egc-298	57	11	determined	determine	VERB
egc-298	57	12	based	base	VERB
egc-298	57	13	on	on	ADP
egc-298	57	14	the	the	DET
egc-298	57	15	importance	importance	NOUN
egc-298	57	16	of	of	ADP
egc-298	57	17	the	the	DET
egc-298	57	18	evidence	evidence	NOUN
egc-298	57	19	to	to	PART
egc-298	57	20	be	be	AUX
egc-298	57	21	obtained	obtain	VERB
egc-298	57	22	and	and	CCONJ
egc-298	57	23	their	their	PRON
egc-298	57	24	reliability	reliability	NOUN
egc-298	57	25	.	.	PUNCT
egc-298	58	1	in	in	ADP
egc-298	58	2	this	this	DET
egc-298	58	3	case	case	NOUN
egc-298	58	4	,	,	PUNCT
egc-298	58	5	if	if	SCONJ
egc-298	58	6	the	the	DET
egc-298	58	7	evidence	evidence	NOUN
egc-298	58	8	to	to	PART
egc-298	58	9	be	be	AUX
egc-298	58	10	examined	examine	VERB
egc-298	58	11	is	be	AUX
egc-298	58	12	not	not	PART
egc-298	58	13	the	the	DET
egc-298	58	14	results	result	NOUN
egc-298	58	15	of	of	ADP
egc-298	58	16	the	the	DET
egc-298	58	17	work	work	NOUN
egc-298	58	18	of	of	ADP
egc-298	58	19	the	the	DET
egc-298	58	20	responsible	responsible	ADJ
egc-298	58	21	persons	person	NOUN
egc-298	58	22	of	of	ADP
egc-298	58	23	the	the	DET
egc-298	58	24	enterprise	enterprise	NOUN
egc-298	58	25	,	,	PUNCT
egc-298	58	26	but	but	CCONJ
egc-298	58	27	of	of	SCONJ
egc-298	58	28	an	an	DET
egc-298	58	29	expert	expert	NOUN
egc-298	58	30	-	-	PUNCT
egc-298	58	31	specialist	specialist	NOUN
egc-298	58	32	brought	bring	VERB
egc-298	58	33	to	to	ADP
egc-298	58	34	the	the	DET
egc-298	58	35	enterprise	enterprise	NOUN
egc-298	58	36	from	from	ADP
egc-298	58	37	outside	outside	NOUN
egc-298	58	38	,	,	PUNCT
egc-298	58	39	the	the	DET
egc-298	58	40	powers	power	NOUN
egc-298	58	41	of	of	ADP
egc-298	58	42	this	this	DET
egc-298	58	43	expert	expert	NOUN
egc-298	58	44	,	,	PUNCT
egc-298	58	45	aspects	aspect	NOUN
egc-298	58	46	related	relate	VERB
egc-298	58	47	to	to	ADP
egc-298	58	48	the	the	DET
egc-298	58	49	activities	activity	NOUN
egc-298	58	50	of	of	ADP
egc-298	58	51	the	the	DET
egc-298	58	52	enterprise	enterprise	NOUN
egc-298	58	53	under	under	ADP
egc-298	58	54	audit	audit	NOUN
egc-298	58	55	,	,	PUNCT
egc-298	58	56	and	and	CCONJ
egc-298	58	57	aspects	aspect	NOUN
egc-298	58	58	of	of	ADP
egc-298	58	59	his	his	PRON
egc-298	58	60	impartiality	impartiality	NOUN
egc-298	58	61	should	should	AUX
egc-298	58	62	be	be	AUX
egc-298	58	63	studied	study	VERB
egc-298	58	64	.	.	PUNCT
egc-298	59	1	when	when	SCONJ
egc-298	59	2	using	use	VERB
egc-298	59	3	information	information	NOUN
egc-298	59	4	on	on	ADP
egc-298	59	5	the	the	DET
egc-298	59	6	activities	activity	NOUN
egc-298	59	7	of	of	ADP
egc-298	59	8	the	the	DET
egc-298	59	9	entity	entity	NOUN
egc-298	59	10	under	under	ADP
egc-298	59	11	audit	audit	NOUN
egc-298	59	12	in	in	ADP
egc-298	59	13	the	the	DET
egc-298	59	14	audit	audit	NOUN
egc-298	59	15	process	process	NOUN
egc-298	59	16	,	,	PUNCT
egc-298	59	17	it	it	PRON
egc-298	59	18	is	be	AUX
egc-298	59	19	necessary	necessary	ADJ
egc-298	59	20	to	to	PART
egc-298	59	21	study	study	VERB
egc-298	59	22	in	in	ADP
egc-298	59	23	detail	detail	NOUN
egc-298	59	24	whether	whether	SCONJ
egc-298	59	25	this	this	DET
egc-298	59	26	information	information	NOUN
egc-298	59	27	reflects	reflect	VERB
egc-298	59	28	the	the	DET
egc-298	59	29	content	content	NOUN
egc-298	59	30	of	of	ADP
egc-298	59	31	the	the	DET
egc-298	59	32	transactions	transaction	NOUN
egc-298	59	33	actually	actually	ADV
egc-298	59	34	carried	carry	VERB
egc-298	59	35	out	out	ADP
egc-298	59	36	,	,	PUNCT
egc-298	59	37	and	and	CCONJ
egc-298	59	38	whether	whether	SCONJ
egc-298	59	39	it	it	PRON
egc-298	59	40	is	be	AUX
egc-298	59	41	suitable	suitable	ADJ
egc-298	59	42	for	for	ADP
egc-298	59	43	the	the	DET
egc-298	59	44	purposes	purpose	NOUN
egc-298	59	45	of	of	ADP
egc-298	59	46	the	the	DET
egc-298	59	47	object	object	NOUN
egc-298	59	48	under	under	ADP
egc-298	59	49	audit	audit	NOUN
egc-298	59	50	.	.	PUNCT
egc-298	60	1	in	in	ADP
egc-298	60	2	order	order	NOUN
egc-298	60	3	to	to	PART
egc-298	60	4	ensure	ensure	VERB
egc-298	60	5	reliable	reliable	ADJ
egc-298	60	6	and	and	CCONJ
egc-298	60	7	short	short	ADJ
egc-298	60	8	-	-	PUNCT
egc-298	60	9	term	term	NOUN
egc-298	60	10	receipt	receipt	NOUN
egc-298	60	11	of	of	ADP
egc-298	60	12	evidence	evidence	NOUN
egc-298	60	13	during	during	ADP
egc-298	60	14	the	the	DET
egc-298	60	15	audit	audit	NOUN
egc-298	60	16	process	process	NOUN
egc-298	60	17	,	,	PUNCT
egc-298	60	18	it	it	PRON
egc-298	60	19	is	be	AUX
egc-298	60	20	advisable	advisable	ADJ
egc-298	60	21	to	to	PART
egc-298	60	22	use	use	VERB
egc-298	60	23	various	various	ADJ
egc-298	60	24	questionnaires	questionnaire	NOUN
egc-298	60	25	or	or	CCONJ
egc-298	60	26	testing	testing	NOUN
egc-298	60	27	procedures	procedure	NOUN
egc-298	60	28	.	.	PUNCT
egc-298	61	1	conclusions	conclusion	NOUN
egc-298	61	2	and	and	CCONJ
egc-298	61	3	suggestions	suggestion	NOUN
egc-298	61	4	as	as	ADP
egc-298	61	5	a	a	DET
egc-298	61	6	result	result	NOUN
egc-298	61	7	of	of	ADP
egc-298	61	8	the	the	DET
egc-298	61	9	study	study	NOUN
egc-298	61	10	of	of	ADP
egc-298	61	11	the	the	DET
egc-298	61	12	issues	issue	NOUN
egc-298	61	13	of	of	ADP
egc-298	61	14	collecting	collect	VERB
egc-298	61	15	reliable	reliable	ADJ
egc-298	61	16	,	,	PUNCT
egc-298	61	17	sufficient	sufficient	ADJ
egc-298	61	18	and	and	CCONJ
egc-298	61	19	appropriate	appropriate	ADJ
egc-298	61	20	audit	audit	NOUN
egc-298	61	21	evidence	evidence	NOUN
egc-298	61	22	,	,	PUNCT
egc-298	61	23	the	the	DET
egc-298	61	24	following	follow	VERB
egc-298	61	25	conclusions	conclusion	NOUN
egc-298	61	26	were	be	AUX
egc-298	61	27	formed	form	VERB
egc-298	61	28	:	:	PUNCT
egc-298	61	29	if	if	SCONJ
egc-298	61	30	the	the	DET
egc-298	61	31	evidence	evidence	NOUN
egc-298	61	32	is	be	AUX
egc-298	61	33	obtained	obtain	VERB
egc-298	61	34	from	from	ADP
egc-298	61	35	written	write	VERB
egc-298	61	36	official	official	ADJ
egc-298	61	37	sources	source	NOUN
egc-298	61	38	,	,	PUNCT
egc-298	61	39	its	its	PRON
egc-298	61	40	reliability	reliability	NOUN
egc-298	61	41	,	,	PUNCT
egc-298	61	42	that	that	SCONJ
egc-298	61	43	https://eglobalcongress.com/index.php/egc	https://eglobalcongress.com/index.php/egc	ADJ
egc-298	61	44	eglobal	eglobal	PROPN
egc-298	61	45	congress	congress	PROPN
egc-298	61	46	hosted	host	VERB
egc-298	61	47	online	online	ADV
egc-298	61	48	from	from	ADP
egc-298	61	49	dubai	dubai	PROPN
egc-298	61	50	,	,	PUNCT
egc-298	61	51	u.	u.	PROPN
egc-298	61	52	a.	a.	PROPN
egc-298	61	53	e.	e.	PROPN
egc-298	61	54	,	,	PUNCT
egc-298	61	55	e	e	PROPN
egc-298	61	56	conference	conference	NOUN
egc-298	61	57	.	.	PUNCT
egc-298	62	1	date	date	NOUN
egc-298	62	2	:	:	PUNCT
egc-298	62	3	30th	30th	ADJ
egc-298	62	4	january	january	PROPN
egc-298	62	5	2025	2025	NUM
egc-298	62	6	website	website	NOUN
egc-298	62	7	:	:	PUNCT
egc-298	62	8	https://eglobalcongress.com/index.php/egc	https://eglobalcongress.com/index.php/egc	PROPN
egc-298	62	9	issn	issn	PROPN
egc-298	62	10	(	(	PUNCT
egc-298	62	11	e	e	NOUN
egc-298	62	12	):	):	PUNCT
egc-298	62	13	2836	2836	NUM
egc-298	62	14	-	-	SYM
egc-298	62	15	3612	3612	NUM
egc-298	62	16	28	28	NUM
egc-298	63	1	|	|	ADV
egc-298	63	2	p	p	NOUN
egc-298	63	3	a	a	DET
egc-298	63	4	g	g	NOUN
egc-298	63	5	e	e	NOUN
egc-298	63	6	is	be	AUX
egc-298	63	7	,	,	PUNCT
egc-298	63	8	its	its	PRON
egc-298	63	9	value	value	NOUN
egc-298	63	10	,	,	PUNCT
egc-298	63	11	is	be	AUX
egc-298	63	12	considered	consider	VERB
egc-298	63	13	higher	high	ADJ
egc-298	63	14	than	than	ADP
egc-298	63	15	that	that	PRON
egc-298	63	16	of	of	ADP
egc-298	63	17	oral	oral	ADJ
egc-298	63	18	and	and	CCONJ
egc-298	63	19	other	other	ADJ
egc-298	63	20	forms	form	NOUN
egc-298	63	21	.	.	PUNCT
egc-298	64	1	it	it	PRON
egc-298	64	2	is	be	AUX
egc-298	64	3	also	also	ADV
egc-298	64	4	required	require	VERB
egc-298	64	5	that	that	SCONJ
egc-298	64	6	the	the	DET
egc-298	64	7	process	process	NOUN
egc-298	64	8	of	of	ADP
egc-298	64	9	collecting	collect	VERB
egc-298	64	10	audit	audit	NOUN
egc-298	64	11	evidence	evidence	NOUN
egc-298	64	12	meet	meet	VERB
egc-298	64	13	such	such	ADJ
egc-298	64	14	criteria	criterion	NOUN
egc-298	64	15	as	as	ADP
egc-298	64	16	relevance	relevance	NOUN
egc-298	64	17	,	,	PUNCT
egc-298	64	18	reliability	reliability	NOUN
egc-298	64	19	and	and	CCONJ
egc-298	64	20	validity	validity	NOUN
egc-298	64	21	.	.	PUNCT
egc-298	65	1	a	a	DET
egc-298	65	2	reliable	reliable	ADJ
egc-298	65	3	audit	audit	NOUN
egc-298	65	4	conclusion	conclusion	NOUN
egc-298	65	5	is	be	AUX
egc-298	65	6	formed	form	VERB
egc-298	65	7	on	on	ADP
egc-298	65	8	the	the	DET
egc-298	65	9	basis	basis	NOUN
egc-298	65	10	of	of	ADP
egc-298	65	11	audit	audit	NOUN
egc-298	65	12	evidence	evidence	NOUN
egc-298	65	13	,	,	PUNCT
egc-298	65	14	and	and	CCONJ
egc-298	65	15	the	the	DET
egc-298	65	16	effectiveness	effectiveness	NOUN
egc-298	65	17	of	of	ADP
egc-298	65	18	the	the	DET
egc-298	65	19	evidence	evidence	NOUN
egc-298	65	20	collection	collection	NOUN
egc-298	65	21	process	process	NOUN
egc-298	65	22	is	be	AUX
egc-298	65	23	directly	directly	ADV
egc-298	65	24	proportional	proportional	ADJ
egc-298	65	25	to	to	ADP
egc-298	65	26	the	the	DET
egc-298	65	27	characteristics	characteristic	NOUN
egc-298	65	28	of	of	ADP
egc-298	65	29	the	the	DET
egc-298	65	30	activities	activity	NOUN
egc-298	65	31	of	of	ADP
egc-298	65	32	the	the	DET
egc-298	65	33	audited	audit	VERB
egc-298	65	34	entity	entity	NOUN
egc-298	65	35	,	,	PUNCT
egc-298	65	36	the	the	DET
egc-298	65	37	terms	term	NOUN
egc-298	65	38	of	of	ADP
egc-298	65	39	the	the	DET
egc-298	65	40	audit	audit	NOUN
egc-298	65	41	agreement	agreement	NOUN
egc-298	65	42	concluded	conclude	VERB
egc-298	65	43	,	,	PUNCT
egc-298	65	44	and	and	CCONJ
egc-298	65	45	the	the	DET
egc-298	65	46	auditors	auditor	NOUN
egc-298	65	47	'	'	PART
egc-298	65	48	attitude	attitude	NOUN
egc-298	65	49	to	to	ADP
egc-298	65	50	the	the	DET
egc-298	65	51	work	work	NOUN
egc-298	65	52	.	.	PUNCT
egc-298	66	1	audit	audit	NOUN
egc-298	66	2	evidence	evidence	NOUN
egc-298	66	3	should	should	AUX
egc-298	66	4	be	be	AUX
egc-298	66	5	studied	study	VERB
egc-298	66	6	on	on	ADP
egc-298	66	7	a	a	DET
egc-298	66	8	selective	selective	ADJ
egc-298	66	9	basis	basis	NOUN
egc-298	66	10	in	in	ADP
egc-298	66	11	accordance	accordance	NOUN
egc-298	66	12	with	with	ADP
egc-298	66	13	its	its	PRON
egc-298	66	14	importance	importance	NOUN
egc-298	66	15	and	and	CCONJ
egc-298	66	16	relevance	relevance	NOUN
egc-298	66	17	to	to	ADP
egc-298	66	18	the	the	DET
egc-298	66	19	object	object	NOUN
egc-298	66	20	under	under	ADP
egc-298	66	21	study	study	NOUN
egc-298	66	22	,	,	PUNCT
egc-298	66	23	the	the	DET
egc-298	66	24	content	content	NOUN
egc-298	66	25	of	of	ADP
egc-298	66	26	the	the	DET
egc-298	66	27	regulatory	regulatory	ADJ
egc-298	66	28	legal	legal	ADJ
egc-298	66	29	acts	act	NOUN
egc-298	66	30	relating	relate	VERB
egc-298	66	31	to	to	ADP
egc-298	66	32	them	they	PRON
egc-298	66	33	,	,	PUNCT
egc-298	66	34	and	and	CCONJ
egc-298	66	35	the	the	DET
egc-298	66	36	methods	method	NOUN
egc-298	66	37	and	and	CCONJ
egc-298	66	38	procedures	procedure	NOUN
egc-298	66	39	used	use	VERB
egc-298	66	40	.	.	PUNCT
egc-298	67	1	to	to	PART
egc-298	67	2	ensure	ensure	VERB
egc-298	67	3	the	the	DET
egc-298	67	4	complete	complete	ADJ
egc-298	67	5	and	and	CCONJ
egc-298	67	6	reliable	reliable	ADJ
egc-298	67	7	formation	formation	NOUN
egc-298	67	8	of	of	ADP
egc-298	67	9	the	the	DET
egc-298	67	10	auditor	auditor	NOUN
egc-298	67	11	’s	’s	PART
egc-298	67	12	opinion	opinion	NOUN
egc-298	67	13	,	,	PUNCT
egc-298	67	14	the	the	DET
egc-298	67	15	evidence	evidence	NOUN
egc-298	67	16	must	must	AUX
egc-298	67	17	be	be	AUX
egc-298	67	18	reliable	reliable	ADJ
egc-298	67	19	,	,	PUNCT
egc-298	67	20	relevant	relevant	ADJ
egc-298	67	21	in	in	ADP
egc-298	67	22	content	content	NOUN
egc-298	67	23	and	and	CCONJ
egc-298	67	24	quantitatively	quantitatively	ADV
egc-298	67	25	sufficient	sufficient	ADJ
egc-298	67	26	.	.	PUNCT
egc-298	68	1	to	to	PART
egc-298	68	2	gather	gather	VERB
egc-298	68	3	reliable	reliable	ADJ
egc-298	68	4	evidence	evidence	NOUN
egc-298	68	5	,	,	PUNCT
egc-298	68	6	it	it	PRON
egc-298	68	7	is	be	AUX
egc-298	68	8	necessary	necessary	ADJ
egc-298	68	9	to	to	PART
egc-298	68	10	analyze	analyze	VERB
egc-298	68	11	it	it	PRON
egc-298	68	12	based	base	VERB
egc-298	68	13	on	on	ADP
egc-298	68	14	data	datum	NOUN
egc-298	68	15	from	from	ADP
egc-298	68	16	various	various	ADJ
egc-298	68	17	sources	source	NOUN
egc-298	68	18	and	and	CCONJ
egc-298	68	19	entities	entity	NOUN
egc-298	68	20	,	,	PUNCT
egc-298	68	21	including	include	VERB
egc-298	68	22	obtaining	obtain	VERB
egc-298	68	23	official	official	ADJ
egc-298	68	24	confirmation	confirmation	NOUN
egc-298	68	25	from	from	ADP
egc-298	68	26	third	third	ADJ
egc-298	68	27	parties	party	NOUN
egc-298	68	28	or	or	CCONJ
egc-298	68	29	other	other	ADJ
egc-298	68	30	external	external	ADJ
egc-298	68	31	sources	source	NOUN
egc-298	68	32	,	,	PUNCT
egc-298	68	33	and	and	CCONJ
egc-298	68	34	identifying	identify	VERB
egc-298	68	35	discrepancies	discrepancy	NOUN
egc-298	68	36	between	between	ADP
egc-298	68	37	the	the	DET
egc-298	68	38	entity	entity	NOUN
egc-298	68	39	's	's	PART
egc-298	68	40	accounting	accounting	NOUN
egc-298	68	41	data	datum	NOUN
egc-298	68	42	and	and	CCONJ
egc-298	68	43	data	datum	NOUN
egc-298	68	44	from	from	ADP
egc-298	68	45	external	external	ADJ
egc-298	68	46	sources	source	NOUN
egc-298	68	47	.	.	PUNCT
egc-298	69	1	references	reference	NOUN
egc-298	69	2	1	1	NUM
egc-298	69	3	.	.	PUNCT
egc-298	69	4	робертсон	робертсон	PROPN
egc-298	69	5	джек	джек	PROPN
egc-298	69	6	к	к	PROPN
egc-298	69	7	.	.	PROPN
egc-298	69	8	аудит	аудит	PROPN
egc-298	69	9	.	.	PUNCT
egc-298	70	1	москва	москва	PROPN
egc-298	70	2	издательство	издательство	PROPN
egc-298	70	3	“	"	PUNCT
egc-298	70	4	контакт	контакт	PROPN
egc-298	70	5	”	"	PUNCT
egc-298	70	6	,	,	PUNCT
egc-298	70	7	1993	1993	NUM
egc-298	70	8	.	.	PUNCT
egc-298	71	1	2	2	NUM
egc-298	71	2	.	.	NUM
egc-298	71	3	аудит	аудит	PROPN
egc-298	71	4	.	.	PUNCT
egc-298	72	1	1	1	NUM
egc-298	72	2	-	-	PUNCT
egc-298	72	3	том	том	NOUN
egc-298	72	4	.	.	PUNCT
egc-298	73	1	м	м	X
egc-298	73	2	.	.	PUNCT
egc-298	74	1	м	м	X
egc-298	74	2	.	.	PUNCT
egc-298	74	3	тўлахўжаева	тўлахўжаева	NOUN
egc-298	74	4	,	,	PUNCT
egc-298	74	5	т	т	PROPN
egc-298	74	6	.	.	PUNCT
egc-298	75	1	и	и	PROPN
egc-298	75	2	.	.	PUNCT
egc-298	75	3	жўраев	жўраев	NOUN
egc-298	75	4	ва	ва	ADP
egc-298	75	5	ф	ф	NOUN
egc-298	75	6	.	.	PUNCT
egc-298	76	1	г	г	PROPN
egc-298	76	2	.	.	PUNCT
egc-298	76	3	гулямованинг	гулямованинг	PROPN
egc-298	76	4	умумий	умумий	NOUN
egc-298	76	5	таҳрири	таҳрири	NOUN
egc-298	76	6	остида	остида	PROPN
egc-298	76	7	тайёрланган	тайёрланган	ADV
egc-298	76	8	.	.	PUNCT
egc-298	77	1	–	–	PUNCT
egc-298	77	2	тошкент	тошкент	NOUN
egc-298	77	3	:	:	PUNCT
egc-298	77	4	ўбама	ўбама	NOUN
egc-298	77	5	,	,	PUNCT
egc-298	77	6	2004	2004	NUM
egc-298	77	7	-	-	SYM
egc-298	77	8	й	й	NOUN
egc-298	77	9	.	.	PUNCT
egc-298	78	1	–	–	PUNCT
egc-298	78	2	181	181	NUM
egc-298	78	3	бет	бет	NOUN
egc-298	78	4	.	.	NOUN
egc-298	79	1	3	3	NUM
egc-298	79	2	.	.	NUM
egc-298	79	3	остаев	остаев	PROPN
egc-298	80	1	г.а	г.а	PROPN
egc-298	80	2	.	.	PUNCT
egc-298	80	3	особенности	особенности	PROPN
egc-298	81	1	сбора	сбора	PROPN
egc-298	81	2	аудиторских	аудиторских	PROPN
egc-298	81	3	доказательств	доказательств	PROPN
egc-298	81	4	//бухгалтерский	//бухгалтерский	PUNCT
egc-298	81	5	учет	учет	PROPN
egc-298	81	6	в	в	PROPN
egc-298	81	7	бюджетных	бюджетных	X
egc-298	81	8	и	и	PROPN
egc-298	81	9	некоммерческих	некоммерческих	NOUN
egc-298	81	10	организациях	организациях	NOUN
egc-298	81	11	.	.	PUNCT
egc-298	81	12	–	–	PUNCT
egc-298	81	13	2015	2015	NUM
egc-298	81	14	,	,	PUNCT
egc-298	81	15	№	№	ADV
egc-298	81	16	15	15	NUM
egc-298	81	17	.	.	PUNCT
egc-298	81	18	–	–	PUNCT
egc-298	81	19	с	с	NOUN
egc-298	81	20	.	.	PUNCT
egc-298	81	21	36–42	36–42	NUM
egc-298	81	22	.	.	NOUN
egc-298	82	1	4	4	NUM
egc-298	82	2	.	.	X
egc-298	82	3	основы	основы	NOUN
egc-298	82	4	бизнес	бизнес	NOUN
egc-298	82	5	-	-	PUNCT
egc-298	82	6	анализа	анализа	NOUN
egc-298	82	7	:	:	PUNCT
egc-298	82	8	учебное	учебное	NOUN
egc-298	82	9	пособие	пособие	PROPN
egc-298	82	10	/	/	SYM
egc-298	82	11	в.и	в.и	PROPN
egc-298	82	12	.	.	PROPN
egc-298	82	13	бариленко	бариленко	PROPN
egc-298	82	14	,	,	PUNCT
egc-298	82	15	в.в	в.в	PROPN
egc-298	82	16	.	.	PROPN
egc-298	82	17	бердников	бердников	PROPN
egc-298	82	18	,	,	PUNCT
egc-298	82	19	р	р	NOUN
egc-298	82	20	.	.	PUNCT
egc-298	83	1	п	п	NOUN
egc-298	83	2	.	.	PUNCT
egc-298	84	1	бульга	бульга	X
egc-298	84	2	и	и	PROPN
egc-298	84	3	др	др	PROPN
egc-298	84	4	.	.	PUNCT
egc-298	84	5	;	;	PUNCT
egc-298	84	6	под	под	ADJ
egc-298	84	7	ред	ред	PROPN
egc-298	84	8	.	.	PUNCT
egc-298	85	1	в	в	PROPN
egc-298	85	2	.	.	PUNCT
egc-298	85	3	и	и	PROPN
egc-298	85	4	.	.	PROPN
egc-298	85	5	бариленко	бариленко	NOUN
egc-298	85	6	.	.	PUNCT
egc-298	86	1	м	м	X
egc-298	86	2	.	.	PUNCT
egc-298	86	3	:	:	PUNCT
egc-298	87	1	кнорус	кнорус	ADJ
egc-298	87	2	,	,	PUNCT
egc-298	87	3	2014	2014	NUM
egc-298	87	4	.	.	PUNCT
egc-298	88	1	5	5	NUM
egc-298	88	2	.	.	X
egc-298	88	3	кочинев	кочинев	PROPN
egc-298	88	4	ю.ю	ю.ю	PROPN
egc-298	88	5	.	.	PROPN
egc-298	88	6	аудит	аудит	PROPN
egc-298	88	7	:	:	PUNCT
egc-298	88	8	теория	теория	PROPN
egc-298	88	9	и	и	PROPN
egc-298	88	10	практика	практика	NOUN
egc-298	88	11	.	.	PUNCT
egc-298	89	1	спб	спб	PROPN
egc-298	89	2	.	.	PUNCT
egc-298	89	3	:	:	PUNCT
egc-298	90	1	питер	питер	NOUN
egc-298	90	2	,	,	PUNCT
egc-298	90	3	2009	2009	NUM
egc-298	90	4	.	.	PUNCT
egc-298	91	1	6	6	NUM
egc-298	91	2	.	.	X
egc-298	91	3	шеремет	шеремет	PROPN
egc-298	91	4	а.д	а.д	PROPN
egc-298	91	5	.	.	PROPN
egc-298	91	6	,	,	PUNCT
egc-298	91	7	суйц	суйц	PROPN
egc-298	91	8	в.п	в.п	PROPN
egc-298	91	9	.	.	PROPN
egc-298	91	10	аудит	аудит	PROPN
egc-298	91	11	,	,	PUNCT
egc-298	91	12	учебник	учебник	PROPN
egc-298	91	13	,	,	PUNCT
egc-298	91	14	издательство	издательство	PROPN
egc-298	91	15	инфра	инфра	PROPN
egc-298	91	16	-	-	PROPN
egc-298	91	17	м	м	PROPN
egc-298	91	18	,	,	PUNCT
egc-298	91	19	москва	москва	PROPN
egc-298	91	20	.	.	PUNCT
egc-298	91	21	2019	2019	NUM
egc-298	91	22	.	.	PUNCT
egc-298	92	1	7	7	X
egc-298	92	2	.	.	X
egc-298	92	3	панкова	панкова	NOUN
egc-298	92	4	с.в	с.в	PROPN
egc-298	92	5	.	.	PROPN
egc-298	92	6	международные	международные	PROPN
egc-298	92	7	стандарты	стандарты	PROPN
egc-298	92	8	аудита	аудита	PROPN
egc-298	92	9	,	,	PUNCT
egc-298	92	10	учебное	учебное	NOUN
egc-298	92	11	пособие	пособие	NOUN
egc-298	92	12	,	,	PUNCT
egc-298	92	13	электронное	электронное	VERB
egc-298	92	14	издание	издание	PROPN
egc-298	92	15	московского	московского	NOUN
egc-298	92	16	государственного	государственного	PROPN
egc-298	92	17	университета	университета	NOUN
egc-298	92	18	.	.	PUNCT
egc-298	93	1	2015	2015	NUM
egc-298	93	2	.	.	PUNCT
egc-298	94	1	8	8	X
egc-298	94	2	.	.	X
egc-298	94	3	исманов	исманов	PROPN
egc-298	94	4	и.н	и.н	PROPN
egc-298	94	5	.	.	PROPN
egc-298	94	6	,	,	PUNCT
egc-298	94	7	машарипов	машарипов	PROPN
egc-298	94	8	о.а	о.а	PROPN
egc-298	94	9	.	.	PUNCT
egc-298	95	1	“	"	PUNCT
egc-298	95	2	регламентaция	регламентaция	PROPN
egc-298	95	3	внутреннего	внутреннего	PROPN
egc-298	95	4	https://eglobalcongress.com/index.php/egc	https://eglobalcongress.com/index.php/egc	PROPN
egc-298	95	5	eglobal	eglobal	PROPN
egc-298	95	6	congress	congress	PROPN
egc-298	95	7	hosted	host	VERB
egc-298	95	8	online	online	ADV
egc-298	95	9	from	from	ADP
egc-298	95	10	dubai	dubai	PROPN
egc-298	95	11	,	,	PUNCT
egc-298	95	12	u.	u.	PROPN
egc-298	95	13	a.	a.	PROPN
egc-298	95	14	e.	e.	PROPN
egc-298	95	15	,	,	PUNCT
egc-298	95	16	e	e	PROPN
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egc-298	95	18	.	.	PUNCT
egc-298	96	1	date	date	NOUN
egc-298	96	2	:	:	PUNCT
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egc-298	96	4	january	january	PROPN
egc-298	96	5	2025	2025	NUM
egc-298	96	6	website	website	NOUN
egc-298	96	7	:	:	PUNCT
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egc-298	96	9	issn	issn	PROPN
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egc-298	96	11	e	e	NOUN
egc-298	96	12	):	):	PUNCT
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egc-298	96	16	29	29	NUM
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egc-298	96	19	a	a	DET
egc-298	96	20	g	g	NOUN
egc-298	96	21	e	e	NOUN
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egc-298	96	23	в	в	PROPN
egc-298	96	24	республике	республике	PROPN
egc-298	96	25	узбекистан	узбекистан	PROPN
egc-298	96	26	”	"	PUNCT
egc-298	96	27	в	в	PROPN
egc-298	96	28	сборнике	сборнике	PROPN
egc-298	96	29	:	:	PUNCT
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egc-298	96	31	учет	учет	PROPN
egc-298	96	32	:	:	PUNCT
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egc-298	96	34	и	и	PROPN
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egc-298	96	36	перспективи	перспективи	NOUN
egc-298	96	37	ххi	ххi	PROPN
egc-298	96	38	века	века	PROPN
egc-298	96	39	материали	материали	PROPN
egc-298	96	40	международной	международной	PROPN
egc-298	96	41	научно	научно	PROPN
egc-298	96	42	-	-	PUNCT
egc-298	96	43	практической	практической	PROPN
egc-298	96	44	конференции	конференции	PROPN
egc-298	96	45	кафедры	кафедры	PROPN
egc-298	96	46	бухгалтерского	бухгалтерского	ADJ
egc-298	96	47	учета	учета	NOUN
egc-298	96	48	российского	российского	NOUN
egc-298	96	49	университета	университета	NOUN
egc-298	96	50	кооперaции	кооперaции	VERB
egc-298	96	51	.	.	PUNCT
egc-298	97	1	134138	134138	NUM
egc-298	97	2	стр	стр	NOUN
egc-298	97	3	.	.	PROPN
egc-298	97	4	2017	2017	NUM
egc-298	97	5	.	.	PUNCT
egc-298	98	1	9	9	NUM
egc-298	98	2	.	.	X
egc-298	98	3	аудит	аудит	PROPN
egc-298	98	4	ва	ва	ADP
egc-298	98	5	сифат	сифат	PROPN
egc-298	98	6	назоратининг	назоратининг	PROPN
egc-298	98	7	халқаро	халқаро	NOUN
egc-298	98	8	стандартлари	стандартлари	NOUN
egc-298	98	9	.	.	PUNCT
egc-298	99	1	2012	2012	NUM
egc-298	99	2	йил	йил	NOUN
egc-298	99	3	нашри	нашри	NOUN
egc-298	99	4	.	.	PUNCT
egc-298	100	1	1	1	NUM
egc-298	100	2	-	-	SYM
egc-298	100	3	2	2	NUM
egc-298	100	4	-	-	PUNCT
egc-298	100	5	3	3	NUM
egc-298	100	6	-	-	SYM
egc-298	100	7	4	4	NUM
egc-298	100	8	қисмлар	қисмлар	NOUN
egc-298	100	9	.	.	PUNCT
egc-298	101	1	ўбама	ўбама	PROPN
egc-298	101	2	.	.	PUNCT
egc-298	102	1	2014	2014	NUM
egc-298	102	2	.	.	PUNCT
egc-298	103	1	https://eglobalcongress.com/index.php/egc	https://eglobalcongress.com/index.php/egc	PROPN