id	sid	tid	token	lemma	pos
fueconorg-10374	1	1	10374	10374	NUM
fueconorg-10374	1	2	facta	facta	PROPN
fueconorg-10374	1	3	universitatis	universitatis	PROPN
fueconorg-10374	1	4	series	series	NOUN
fueconorg-10374	1	5	:	:	PUNCT
fueconorg-10374	1	6	economics	economic	NOUN
fueconorg-10374	1	7	and	and	CCONJ
fueconorg-10374	1	8	organization	organization	NOUN
fueconorg-10374	1	9	vol	vol	NOUN
fueconorg-10374	1	10	.	.	PROPN
fueconorg-10374	1	11	19	19	NUM
fueconorg-10374	1	12	,	,	PUNCT
fueconorg-10374	1	13	no	no	DET
fueconorg-10374	1	14	1	1	NUM
fueconorg-10374	1	15	,	,	PUNCT
fueconorg-10374	1	16	2022	2022	NUM
fueconorg-10374	1	17	,	,	PUNCT
fueconorg-10374	1	18	pp	pp	ADV
fueconorg-10374	1	19	.	.	PUNCT
fueconorg-10374	2	1	53	53	NUM
fueconorg-10374	2	2	67	67	NUM
fueconorg-10374	2	3	https://doi.org/10.22190/fueo211224005b	https://doi.org/10.22190/fueo211224005b	NOUN
fueconorg-10374	2	4	©	©	PROPN
fueconorg-10374	2	5	2022	2022	NUM
fueconorg-10374	2	6	by	by	ADP
fueconorg-10374	2	7	university	university	PROPN
fueconorg-10374	2	8	of	of	ADP
fueconorg-10374	2	9	niš	niš	PROPN
fueconorg-10374	2	10	,	,	PUNCT
fueconorg-10374	2	11	serbia	serbia	PROPN
fueconorg-10374	2	12	|	|	ADV
fueconorg-10374	2	13	creative	creative	ADJ
fueconorg-10374	2	14	commons	common	NOUN
fueconorg-10374	2	15	licence	licence	NOUN
fueconorg-10374	2	16	:	:	PUNCT
fueconorg-10374	2	17	cc	cc	VERB
fueconorg-10374	2	18	by	by	ADP
fueconorg-10374	2	19	-	-	PUNCT
fueconorg-10374	2	20	nc	nc	VERB
fueconorg-10374	2	21	-	-	PROPN
fueconorg-10374	2	22	nd	nd	ADP
fueconorg-10374	2	23	the	the	DET
fueconorg-10374	2	24	challenges	challenge	NOUN
fueconorg-10374	2	25	in	in	ADP
fueconorg-10374	2	26	auditing	audit	VERB
fueconorg-10374	2	27	financial	financial	ADJ
fueconorg-10374	2	28	statements	statement	NOUN
fueconorg-10374	2	29	at	at	ADP
fueconorg-10374	2	30	fair	fair	ADJ
fueconorg-10374	2	31	value	value	NOUN
fueconorg-10374	2	32	concept	concept	NOUN
fueconorg-10374	2	33	(	(	PUNCT
fueconorg-10374	2	34	fvc	fvc	PROPN
fueconorg-10374	2	35	)	)	PUNCT
fueconorg-10374	2	36	in	in	ADP
fueconorg-10374	2	37	developing	develop	VERB
fueconorg-10374	2	38	economies	economy	NOUN
fueconorg-10374	2	39	:	:	PUNCT
fueconorg-10374	2	40	the	the	DET
fueconorg-10374	2	41	case	case	NOUN
fueconorg-10374	2	42	of	of	ADP
fueconorg-10374	2	43	republic	republic	NOUN
fueconorg-10374	2	44	of	of	ADP
fueconorg-10374	2	45	serbia1	serbia1	PROPN
fueconorg-10374	2	46	udc	udc	PROPN
fueconorg-10374	2	47	657.6(497.11	657.6(497.11	NUM
fueconorg-10374	2	48	)	)	PUNCT
fueconorg-10374	2	49	ljiljana	ljiljana	PROPN
fueconorg-10374	2	50	bonić1	bonić1	PROPN
fueconorg-10374	2	51	,	,	PUNCT
fueconorg-10374	2	52	vesna	vesna	PROPN
fueconorg-10374	2	53	janković	janković	PROPN
fueconorg-10374	2	54	-	-	PUNCT
fueconorg-10374	2	55	milić1	milić1	PROPN
fueconorg-10374	2	56	,	,	PUNCT
fueconorg-10374	2	57	bojan	bojan	NOUN
fueconorg-10374	2	58	rupić2	rupić2	PROPN
fueconorg-10374	3	1	1university	1university	NUM
fueconorg-10374	3	2	of	of	ADP
fueconorg-10374	3	3	niš	niš	NOUN
fueconorg-10374	3	4	,	,	PUNCT
fueconorg-10374	3	5	faculty	faculty	NOUN
fueconorg-10374	3	6	of	of	ADP
fueconorg-10374	3	7	economics	economic	NOUN
fueconorg-10374	3	8	,	,	PUNCT
fueconorg-10374	3	9	serbia	serbia	PROPN
fueconorg-10374	3	10	,	,	PUNCT
fueconorg-10374	3	11	2kapital	2kapital	NUM
fueconorg-10374	3	12	revizija	revizija	NOUN
fueconorg-10374	3	13	doo	doo	INTJ
fueconorg-10374	3	14	,	,	PUNCT
fueconorg-10374	3	15	novi	novi	PROPN
fueconorg-10374	3	16	sad	sad	PROPN
fueconorg-10374	3	17	,	,	PUNCT
fueconorg-10374	3	18	serbia	serbia	PROPN
fueconorg-10374	3	19	orcid	orcid	PROPN
fueconorg-10374	4	1	i	i	PRON
fueconorg-10374	4	2	d	d	PROPN
fueconorg-10374	4	3	:	:	PUNCT
fueconorg-10374	4	4	ljiljana	ljiljana	PROPN
fueconorg-10374	4	5	bonić	bonić	VERB
fueconorg-10374	4	6	https://orcid.org/0000-0003-3877-8400	https://orcid.org/0000-0003-3877-8400	PROPN
fueconorg-10374	4	7	vesna	vesna	PROPN
fueconorg-10374	4	8	janković	janković	PROPN
fueconorg-10374	4	9	-	-	PUNCT
fueconorg-10374	4	10	milić	milić	ADJ
fueconorg-10374	4	11	https://orcid.org/0000-0002-9645-8598	https://orcid.org/0000-0002-9645-8598	PROPN
fueconorg-10374	4	12	bojan	bojan	NOUN
fueconorg-10374	4	13	rupić	rupić	PROPN
fueconorg-10374	4	14	https://orcid.org/0000-0001-8789-4200	https://orcid.org/0000-0001-8789-4200	PROPN
fueconorg-10374	4	15	abstract	abstract	NOUN
fueconorg-10374	4	16	.	.	PUNCT
fueconorg-10374	5	1	some	some	DET
fueconorg-10374	5	2	balance	balance	NOUN
fueconorg-10374	5	3	sheet	sheet	NOUN
fueconorg-10374	5	4	items	item	NOUN
fueconorg-10374	5	5	are	be	AUX
fueconorg-10374	5	6	the	the	DET
fueconorg-10374	5	7	result	result	NOUN
fueconorg-10374	5	8	of	of	ADP
fueconorg-10374	5	9	judgments	judgment	NOUN
fueconorg-10374	5	10	,	,	PUNCT
fueconorg-10374	5	11	including	include	VERB
fueconorg-10374	5	12	fair	fair	ADJ
fueconorg-10374	5	13	value	value	NOUN
fueconorg-10374	5	14	estimates	estimate	NOUN
fueconorg-10374	5	15	,	,	PUNCT
fueconorg-10374	5	16	so	so	ADV
fueconorg-10374	5	17	the	the	DET
fueconorg-10374	5	18	relevant	relevant	ADJ
fueconorg-10374	5	19	evidence	evidence	NOUN
fueconorg-10374	5	20	is	be	AUX
fueconorg-10374	5	21	very	very	ADV
fueconorg-10374	5	22	complicated	complicated	ADJ
fueconorg-10374	5	23	to	to	PART
fueconorg-10374	5	24	collect	collect	VERB
fueconorg-10374	5	25	by	by	ADP
fueconorg-10374	5	26	auditors	auditor	NOUN
fueconorg-10374	5	27	,	,	PUNCT
fueconorg-10374	5	28	thus	thus	ADV
fueconorg-10374	5	29	the	the	DET
fueconorg-10374	5	30	risk	risk	NOUN
fueconorg-10374	5	31	of	of	ADP
fueconorg-10374	5	32	misstatements	misstatement	NOUN
fueconorg-10374	5	33	in	in	ADP
fueconorg-10374	5	34	financial	financial	ADJ
fueconorg-10374	5	35	statements	statement	NOUN
fueconorg-10374	5	36	is	be	AUX
fueconorg-10374	5	37	inevitably	inevitably	ADV
fueconorg-10374	5	38	greater	great	ADJ
fueconorg-10374	5	39	.	.	PUNCT
fueconorg-10374	6	1	the	the	DET
fueconorg-10374	6	2	research	research	NOUN
fueconorg-10374	6	3	objective	objective	NOUN
fueconorg-10374	6	4	of	of	ADP
fueconorg-10374	6	5	this	this	DET
fueconorg-10374	6	6	paper	paper	NOUN
fueconorg-10374	6	7	is	be	AUX
fueconorg-10374	6	8	to	to	ADP
fueconorg-10374	6	9	:	:	PUNCT
fueconorg-10374	6	10	a	a	X
fueconorg-10374	6	11	)	)	PUNCT
fueconorg-10374	6	12	highlight	highlight	NOUN
fueconorg-10374	6	13	the	the	DET
fueconorg-10374	6	14	problems	problem	NOUN
fueconorg-10374	6	15	encountered	encounter	VERB
fueconorg-10374	6	16	by	by	ADP
fueconorg-10374	6	17	auditors	auditor	NOUN
fueconorg-10374	6	18	from	from	ADP
fueconorg-10374	6	19	developing	develop	VERB
fueconorg-10374	6	20	countries	country	NOUN
fueconorg-10374	6	21	when	when	SCONJ
fueconorg-10374	6	22	auditing	audit	VERB
fueconorg-10374	6	23	fv	fv	PROPN
fueconorg-10374	6	24	accounting	accounting	NOUN
fueconorg-10374	6	25	estimates	estimate	NOUN
fueconorg-10374	6	26	;	;	PUNCT
fueconorg-10374	6	27	b	b	X
fueconorg-10374	6	28	)	)	PUNCT
fueconorg-10374	6	29	identify	identify	VERB
fueconorg-10374	6	30	the	the	DET
fueconorg-10374	6	31	challenges	challenge	NOUN
fueconorg-10374	6	32	that	that	SCONJ
fueconorg-10374	6	33	auditors	auditor	NOUN
fueconorg-10374	6	34	from	from	ADP
fueconorg-10374	6	35	serbia	serbia	PROPN
fueconorg-10374	6	36	face	face	VERB
fueconorg-10374	6	37	in	in	ADP
fueconorg-10374	6	38	auditing	audit	VERB
fueconorg-10374	6	39	fv	fv	PROPN
fueconorg-10374	6	40	accounting	accounting	NOUN
fueconorg-10374	6	41	estimates	estimate	NOUN
fueconorg-10374	6	42	;	;	PUNCT
fueconorg-10374	6	43	c	c	X
fueconorg-10374	6	44	)	)	PUNCT
fueconorg-10374	6	45	consider	consider	VERB
fueconorg-10374	6	46	the	the	DET
fueconorg-10374	6	47	possibility	possibility	NOUN
fueconorg-10374	6	48	of	of	ADP
fueconorg-10374	6	49	adequately	adequately	ADV
fueconorg-10374	6	50	responding	respond	VERB
fueconorg-10374	6	51	to	to	ADP
fueconorg-10374	6	52	these	these	DET
fueconorg-10374	6	53	audit	audit	NOUN
fueconorg-10374	6	54	challenges	challenge	NOUN
fueconorg-10374	6	55	in	in	ADP
fueconorg-10374	6	56	serbia	serbia	PROPN
fueconorg-10374	6	57	.	.	PUNCT
fueconorg-10374	7	1	the	the	DET
fueconorg-10374	7	2	research	research	NOUN
fueconorg-10374	7	3	confirmed	confirm	VERB
fueconorg-10374	7	4	that	that	SCONJ
fueconorg-10374	7	5	the	the	DET
fueconorg-10374	7	6	problems	problem	NOUN
fueconorg-10374	7	7	of	of	ADP
fueconorg-10374	7	8	auditors	auditor	NOUN
fueconorg-10374	7	9	in	in	ADP
fueconorg-10374	7	10	serbia	serbia	PROPN
fueconorg-10374	7	11	in	in	ADP
fueconorg-10374	7	12	the	the	DET
fueconorg-10374	7	13	audit	audit	NOUN
fueconorg-10374	7	14	of	of	ADP
fueconorg-10374	7	15	fv	fv	PROPN
fueconorg-10374	7	16	estimates	estimate	NOUN
fueconorg-10374	7	17	are	be	AUX
fueconorg-10374	7	18	generated	generate	VERB
fueconorg-10374	7	19	by	by	ADP
fueconorg-10374	7	20	inefficient	inefficient	ADJ
fueconorg-10374	7	21	capital	capital	NOUN
fueconorg-10374	7	22	markets	market	NOUN
fueconorg-10374	7	23	,	,	PUNCT
fueconorg-10374	7	24	and	and	CCONJ
fueconorg-10374	7	25	that	that	SCONJ
fueconorg-10374	7	26	they	they	PRON
fueconorg-10374	7	27	are	be	AUX
fueconorg-10374	7	28	primarily	primarily	ADV
fueconorg-10374	7	29	in	in	ADP
fueconorg-10374	7	30	the	the	DET
fueconorg-10374	7	31	field	field	NOUN
fueconorg-10374	7	32	of	of	ADP
fueconorg-10374	7	33	fv	fv	PROPN
fueconorg-10374	7	34	assessment	assessment	NOUN
fueconorg-10374	7	35	which	which	PRON
fueconorg-10374	7	36	are	be	AUX
fueconorg-10374	7	37	connected	connect	VERB
fueconorg-10374	7	38	to	to	ADP
fueconorg-10374	7	39	the	the	DET
fueconorg-10374	7	40	impossibility	impossibility	NOUN
fueconorg-10374	7	41	of	of	ADP
fueconorg-10374	7	42	applying	apply	VERB
fueconorg-10374	7	43	the	the	DET
fueconorg-10374	7	44	market	market	NOUN
fueconorg-10374	7	45	model	model	NOUN
fueconorg-10374	7	46	and	and	CCONJ
fueconorg-10374	7	47	higher	high	ADJ
fueconorg-10374	7	48	volatility	volatility	NOUN
fueconorg-10374	7	49	of	of	ADP
fueconorg-10374	7	50	fv	fv	PROPN
fueconorg-10374	7	51	financial	financial	ADJ
fueconorg-10374	7	52	statements	statement	NOUN
fueconorg-10374	7	53	,	,	PUNCT
fueconorg-10374	7	54	as	as	ADV
fueconorg-10374	7	55	well	well	ADV
fueconorg-10374	7	56	as	as	ADP
fueconorg-10374	7	57	those	those	PRON
fueconorg-10374	7	58	in	in	ADP
fueconorg-10374	7	59	the	the	DET
fueconorg-10374	7	60	field	field	NOUN
fueconorg-10374	7	61	of	of	ADP
fueconorg-10374	7	62	auditing	auditing	NOUN
fueconorg-10374	7	63	techniques	technique	NOUN
fueconorg-10374	7	64	used	use	VERB
fueconorg-10374	7	65	in	in	ADP
fueconorg-10374	7	66	providing	provide	VERB
fueconorg-10374	7	67	assurance	assurance	NOUN
fueconorg-10374	7	68	on	on	ADP
fueconorg-10374	7	69	the	the	DET
fueconorg-10374	7	70	objectivity	objectivity	NOUN
fueconorg-10374	7	71	of	of	ADP
fueconorg-10374	7	72	fv	fv	PROPN
fueconorg-10374	7	73	assessments	assessment	NOUN
fueconorg-10374	7	74	in	in	ADP
fueconorg-10374	7	75	various	various	ADJ
fueconorg-10374	7	76	business	business	NOUN
fueconorg-10374	7	77	activities	activity	NOUN
fueconorg-10374	7	78	,	,	PUNCT
fueconorg-10374	7	79	which	which	PRON
fueconorg-10374	7	80	requires	require	VERB
fueconorg-10374	7	81	additional	additional	ADJ
fueconorg-10374	7	82	training	training	NOUN
fueconorg-10374	7	83	of	of	ADP
fueconorg-10374	7	84	auditors	auditor	NOUN
fueconorg-10374	7	85	.	.	PUNCT
fueconorg-10374	8	1	thus	thus	ADV
fueconorg-10374	8	2	,	,	PUNCT
fueconorg-10374	8	3	the	the	DET
fueconorg-10374	8	4	research	research	NOUN
fueconorg-10374	8	5	confirmed	confirm	VERB
fueconorg-10374	8	6	the	the	DET
fueconorg-10374	8	7	similarity	similarity	NOUN
fueconorg-10374	8	8	of	of	ADP
fueconorg-10374	8	9	the	the	DET
fueconorg-10374	8	10	problems	problem	NOUN
fueconorg-10374	8	11	in	in	ADP
fueconorg-10374	8	12	serbia	serbia	PROPN
fueconorg-10374	8	13	with	with	ADP
fueconorg-10374	8	14	the	the	DET
fueconorg-10374	8	15	problems	problem	NOUN
fueconorg-10374	8	16	in	in	ADP
fueconorg-10374	8	17	the	the	DET
fueconorg-10374	8	18	auditing	auditing	NOUN
fueconorg-10374	8	19	fv	fv	PROPN
fueconorg-10374	8	20	estimates	estimate	NOUN
fueconorg-10374	8	21	in	in	ADP
fueconorg-10374	8	22	developing	develop	VERB
fueconorg-10374	8	23	countries	country	NOUN
fueconorg-10374	8	24	.	.	PUNCT
fueconorg-10374	9	1	key	key	ADJ
fueconorg-10374	9	2	words	word	NOUN
fueconorg-10374	9	3	:	:	PUNCT
fueconorg-10374	9	4	fair	fair	ADJ
fueconorg-10374	9	5	value	value	NOUN
fueconorg-10374	9	6	concept	concept	NOUN
fueconorg-10374	9	7	,	,	PUNCT
fueconorg-10374	9	8	ifrs	ifrs	NOUN
fueconorg-10374	9	9	13	13	NUM
fueconorg-10374	9	10	,	,	PUNCT
fueconorg-10374	9	11	financial	financial	ADJ
fueconorg-10374	9	12	statement	statement	NOUN
fueconorg-10374	9	13	audit	audit	NOUN
fueconorg-10374	9	14	,	,	PUNCT
fueconorg-10374	9	15	isa	isa	NOUN
fueconorg-10374	9	16	540	540	NUM
fueconorg-10374	9	17	jel	jel	PROPN
fueconorg-10374	9	18	classification	classification	NOUN
fueconorg-10374	9	19	:	:	PUNCT
fueconorg-10374	9	20	m41	m41	NUM
fueconorg-10374	9	21	,	,	PUNCT
fueconorg-10374	9	22	m42	m42	PROPN
fueconorg-10374	9	23	,	,	PUNCT
fueconorg-10374	9	24	c10	c10	VERB
fueconorg-10374	9	25	,	,	PUNCT
fueconorg-10374	9	26	c34	c34	NOUN
fueconorg-10374	9	27	received	receive	VERB
fueconorg-10374	9	28	december	december	PROPN
fueconorg-10374	9	29	24	24	NUM
fueconorg-10374	9	30	,	,	PUNCT
fueconorg-10374	9	31	2021	2021	NUM
fueconorg-10374	9	32	/	/	SYM
fueconorg-10374	9	33	revised	revise	VERB
fueconorg-10374	9	34	march	march	PROPN
fueconorg-10374	9	35	22	22	NUM
fueconorg-10374	9	36	,	,	PUNCT
fueconorg-10374	9	37	2022	2022	NUM
fueconorg-10374	9	38	/	/	SYM
fueconorg-10374	9	39	accepted	accept	VERB
fueconorg-10374	9	40	march	march	PROPN
fueconorg-10374	9	41	25	25	NUM
fueconorg-10374	9	42	,	,	PUNCT
fueconorg-10374	9	43	2022	2022	NUM
fueconorg-10374	9	44	corresponding	correspond	VERB
fueconorg-10374	9	45	author	author	NOUN
fueconorg-10374	9	46	:	:	PUNCT
fueconorg-10374	9	47	ljiljana	ljiljana	PROPN
fueconorg-10374	9	48	bonić	bonić	PROPN
fueconorg-10374	9	49	university	university	PROPN
fueconorg-10374	9	50	of	of	ADP
fueconorg-10374	9	51	niš	niš	PROPN
fueconorg-10374	9	52	,	,	PUNCT
fueconorg-10374	9	53	faculty	faculty	NOUN
fueconorg-10374	9	54	of	of	ADP
fueconorg-10374	9	55	economics	economic	NOUN
fueconorg-10374	9	56	,	,	PUNCT
fueconorg-10374	9	57	trg	trg	PROPN
fueconorg-10374	9	58	kralja	kralja	PROPN
fueconorg-10374	9	59	aleksandra	aleksandra	PROPN
fueconorg-10374	9	60	11	11	NUM
fueconorg-10374	9	61	,	,	PUNCT
fueconorg-10374	9	62	18000	18000	NUM
fueconorg-10374	9	63	niš	niš	NOUN
fueconorg-10374	9	64	,	,	PUNCT
fueconorg-10374	9	65	republic	republic	NOUN
fueconorg-10374	9	66	of	of	ADP
fueconorg-10374	9	67	serbia	serbia	PROPN
fueconorg-10374	9	68	e	e	NOUN
fueconorg-10374	9	69	-	-	NOUN
fueconorg-10374	9	70	mail	mail	NOUN
fueconorg-10374	9	71	:	:	PUNCT
fueconorg-10374	9	72	ljiljana.bonic@eknfak.ni.ac.rs	ljiljana.bonic@eknfak.ni.ac.rs	PUNCT
fueconorg-10374	10	1	https://orcid.org/0000-0003-3877-8400	https://orcid.org/0000-0003-3877-8400	INTJ
fueconorg-10374	11	1	https://orcid.org/0000-0002-9645-8598	https://orcid.org/0000-0002-9645-8598	NOUN
fueconorg-10374	11	2	https://orcid.org/0000-0001-8789-4200	https://orcid.org/0000-0001-8789-4200	NOUN
fueconorg-10374	12	1	mailto:ljiljana.bonic@eknfak.ni.ac.rs	mailto:ljiljana.bonic@eknfak.ni.ac.rs	PROPN
fueconorg-10374	12	2	54	54	NUM
fueconorg-10374	12	3	lj	lj	PROPN
fueconorg-10374	12	4	.	.	PUNCT
fueconorg-10374	13	1	bonić	bonić	PROPN
fueconorg-10374	13	2	,	,	PUNCT
fueconorg-10374	13	3	v.	v.	ADP
fueconorg-10374	13	4	janković	janković	NOUN
fueconorg-10374	13	5	-	-	PUNCT
fueconorg-10374	13	6	milić	milić	PROPN
fueconorg-10374	13	7	,	,	PUNCT
fueconorg-10374	13	8	b.	b.	PROPN
fueconorg-10374	13	9	rupić	rupić	PROPN
fueconorg-10374	13	10	1	1	NUM
fueconorg-10374	13	11	.	.	PUNCT
fueconorg-10374	14	1	introduction	introduction	NOUN
fueconorg-10374	14	2	the	the	DET
fueconorg-10374	14	3	primary	primary	ADJ
fueconorg-10374	14	4	reason	reason	NOUN
fueconorg-10374	14	5	for	for	ADP
fueconorg-10374	14	6	introducing	introduce	VERB
fueconorg-10374	14	7	the	the	DET
fueconorg-10374	14	8	fvc	fvc	NOUN
fueconorg-10374	14	9	in	in	ADP
fueconorg-10374	14	10	accounting	accounting	NOUN
fueconorg-10374	14	11	theory	theory	NOUN
fueconorg-10374	14	12	and	and	CCONJ
fueconorg-10374	14	13	practice	practice	NOUN
fueconorg-10374	14	14	was	be	AUX
fueconorg-10374	14	15	to	to	PART
fueconorg-10374	14	16	bring	bring	VERB
fueconorg-10374	14	17	financial	financial	ADJ
fueconorg-10374	14	18	statements	statement	NOUN
fueconorg-10374	14	19	close	close	ADV
fueconorg-10374	14	20	to	to	ADP
fueconorg-10374	14	21	the	the	DET
fueconorg-10374	14	22	facts	fact	NOUN
fueconorg-10374	14	23	,	,	PUNCT
fueconorg-10374	14	24	although	although	SCONJ
fueconorg-10374	14	25	experience	experience	NOUN
fueconorg-10374	14	26	has	have	AUX
fueconorg-10374	14	27	shown	show	VERB
fueconorg-10374	14	28	that	that	SCONJ
fueconorg-10374	14	29	the	the	DET
fueconorg-10374	14	30	application	application	NOUN
fueconorg-10374	14	31	of	of	ADP
fueconorg-10374	14	32	fv	fv	NOUN
fueconorg-10374	14	33	and	and	CCONJ
fueconorg-10374	14	34	"	"	PUNCT
fueconorg-10374	14	35	creative	creative	ADJ
fueconorg-10374	14	36	accounting	accounting	NOUN
fueconorg-10374	14	37	"	"	PUNCT
fueconorg-10374	14	38	opens	open	VERB
fueconorg-10374	14	39	room	room	NOUN
fueconorg-10374	14	40	for	for	ADP
fueconorg-10374	14	41	manipulation	manipulation	NOUN
fueconorg-10374	14	42	of	of	ADP
fueconorg-10374	14	43	financial	financial	ADJ
fueconorg-10374	14	44	statements	statement	NOUN
fueconorg-10374	14	45	.	.	PUNCT
fueconorg-10374	15	1	the	the	DET
fueconorg-10374	15	2	need	need	NOUN
fueconorg-10374	15	3	to	to	PART
fueconorg-10374	15	4	disclose	disclose	VERB
fueconorg-10374	15	5	assets	asset	NOUN
fueconorg-10374	15	6	at	at	ADP
fueconorg-10374	15	7	fair	fair	ADJ
fueconorg-10374	15	8	value	value	NOUN
fueconorg-10374	15	9	arises	arise	VERB
fueconorg-10374	15	10	as	as	ADP
fueconorg-10374	15	11	a	a	DET
fueconorg-10374	15	12	result	result	NOUN
fueconorg-10374	15	13	of	of	ADP
fueconorg-10374	15	14	the	the	DET
fueconorg-10374	15	15	shortcomings	shortcoming	NOUN
fueconorg-10374	15	16	of	of	ADP
fueconorg-10374	15	17	traditional	traditional	ADJ
fueconorg-10374	15	18	accounting	accounting	NOUN
fueconorg-10374	15	19	based	base	VERB
fueconorg-10374	15	20	on	on	ADP
fueconorg-10374	15	21	historical	historical	ADJ
fueconorg-10374	15	22	cost	cost	NOUN
fueconorg-10374	15	23	concept	concept	NOUN
fueconorg-10374	15	24	,	,	PUNCT
fueconorg-10374	15	25	which	which	PRON
fueconorg-10374	15	26	most	most	ADV
fueconorg-10374	15	27	often	often	ADV
fueconorg-10374	15	28	results	result	VERB
fueconorg-10374	15	29	in	in	ADP
fueconorg-10374	15	30	an	an	DET
fueconorg-10374	15	31	underestimation	underestimation	NOUN
fueconorg-10374	15	32	of	of	ADP
fueconorg-10374	15	33	assets	asset	NOUN
fueconorg-10374	15	34	and	and	CCONJ
fueconorg-10374	15	35	financial	financial	ADJ
fueconorg-10374	15	36	results	result	NOUN
fueconorg-10374	15	37	in	in	ADP
fueconorg-10374	15	38	the	the	DET
fueconorg-10374	15	39	current	current	ADJ
fueconorg-10374	15	40	period	period	NOUN
fueconorg-10374	15	41	,	,	PUNCT
fueconorg-10374	15	42	but	but	CCONJ
fueconorg-10374	15	43	also	also	ADV
fueconorg-10374	15	44	due	due	ADP
fueconorg-10374	15	45	to	to	ADP
fueconorg-10374	15	46	the	the	DET
fueconorg-10374	15	47	fact	fact	NOUN
fueconorg-10374	15	48	that	that	SCONJ
fueconorg-10374	15	49	the	the	DET
fueconorg-10374	15	50	disclosure	disclosure	NOUN
fueconorg-10374	15	51	at	at	ADP
fueconorg-10374	15	52	fv	fv	PROPN
fueconorg-10374	15	53	allows	allow	VERB
fueconorg-10374	15	54	for	for	ADP
fueconorg-10374	15	55	the	the	DET
fueconorg-10374	15	56	recognition	recognition	NOUN
fueconorg-10374	15	57	of	of	ADP
fueconorg-10374	15	58	unrealized	unrealized	ADJ
fueconorg-10374	15	59	income	income	NOUN
fueconorg-10374	15	60	and	and	CCONJ
fueconorg-10374	15	61	gains	gain	NOUN
fueconorg-10374	15	62	,	,	PUNCT
fueconorg-10374	15	63	which	which	PRON
fueconorg-10374	15	64	enhances	enhance	VERB
fueconorg-10374	15	65	the	the	DET
fueconorg-10374	15	66	picture	picture	NOUN
fueconorg-10374	15	67	of	of	ADP
fueconorg-10374	15	68	the	the	DET
fueconorg-10374	15	69	company	company	NOUN
fueconorg-10374	15	70	’s	’s	PART
fueconorg-10374	15	71	financial	financial	ADJ
fueconorg-10374	15	72	position	position	NOUN
fueconorg-10374	15	73	and	and	CCONJ
fueconorg-10374	15	74	disclosed	disclose	VERB
fueconorg-10374	15	75	performance	performance	NOUN
fueconorg-10374	15	76	.	.	PUNCT
fueconorg-10374	16	1	this	this	PRON
fueconorg-10374	16	2	brings	bring	VERB
fueconorg-10374	16	3	an	an	DET
fueconorg-10374	16	4	additional	additional	ADJ
fueconorg-10374	16	5	dose	dose	NOUN
fueconorg-10374	16	6	of	of	ADP
fueconorg-10374	16	7	subjectivity	subjectivity	NOUN
fueconorg-10374	16	8	to	to	ADP
fueconorg-10374	16	9	financial	financial	ADJ
fueconorg-10374	16	10	statements	statement	NOUN
fueconorg-10374	16	11	and	and	CCONJ
fueconorg-10374	16	12	the	the	DET
fueconorg-10374	16	13	risk	risk	NOUN
fueconorg-10374	16	14	of	of	ADP
fueconorg-10374	16	15	material	material	ADJ
fueconorg-10374	16	16	misstatements	misstatement	NOUN
fueconorg-10374	16	17	in	in	ADP
fueconorg-10374	16	18	financial	financial	ADJ
fueconorg-10374	16	19	statements	statement	NOUN
fueconorg-10374	16	20	becomes	become	VERB
fueconorg-10374	16	21	greater	great	ADJ
fueconorg-10374	16	22	.	.	PUNCT
fueconorg-10374	17	1	numerous	numerous	ADJ
fueconorg-10374	17	2	researches	research	NOUN
fueconorg-10374	17	3	related	relate	VERB
fueconorg-10374	17	4	to	to	ADP
fueconorg-10374	17	5	the	the	DET
fueconorg-10374	17	6	specifics	specific	NOUN
fueconorg-10374	17	7	of	of	ADP
fueconorg-10374	17	8	auditing	audit	VERB
fueconorg-10374	17	9	fv	fv	PROPN
fueconorg-10374	17	10	assessment	assessment	NOUN
fueconorg-10374	17	11	in	in	ADP
fueconorg-10374	17	12	developing	develop	VERB
fueconorg-10374	17	13	countries	country	NOUN
fueconorg-10374	17	14	have	have	AUX
fueconorg-10374	17	15	stimulated	stimulate	VERB
fueconorg-10374	17	16	research	research	NOUN
fueconorg-10374	17	17	in	in	ADP
fueconorg-10374	17	18	this	this	DET
fueconorg-10374	17	19	paper	paper	NOUN
fueconorg-10374	17	20	on	on	ADP
fueconorg-10374	17	21	the	the	DET
fueconorg-10374	17	22	case	case	NOUN
fueconorg-10374	17	23	of	of	ADP
fueconorg-10374	17	24	serbia	serbia	PROPN
fueconorg-10374	17	25	,	,	PUNCT
fueconorg-10374	17	26	with	with	ADP
fueconorg-10374	17	27	the	the	DET
fueconorg-10374	17	28	aim	aim	NOUN
fueconorg-10374	17	29	of	of	ADP
fueconorg-10374	17	30	identifying	identify	VERB
fueconorg-10374	17	31	important	important	ADJ
fueconorg-10374	17	32	challenges	challenge	NOUN
fueconorg-10374	17	33	that	that	PRON
fueconorg-10374	17	34	auditors	auditor	NOUN
fueconorg-10374	17	35	in	in	ADP
fueconorg-10374	17	36	serbia	serbia	PROPN
fueconorg-10374	17	37	face	face	VERB
fueconorg-10374	17	38	in	in	ADP
fueconorg-10374	17	39	auditing	audit	VERB
fueconorg-10374	17	40	fv	fv	NOUN
fueconorg-10374	17	41	assessments	assessment	NOUN
fueconorg-10374	17	42	and	and	CCONJ
fueconorg-10374	17	43	consider	consider	VERB
fueconorg-10374	17	44	the	the	DET
fueconorg-10374	17	45	possibilities	possibility	NOUN
fueconorg-10374	17	46	to	to	PART
fueconorg-10374	17	47	respond	respond	VERB
fueconorg-10374	17	48	to	to	ADP
fueconorg-10374	17	49	them	they	PRON
fueconorg-10374	17	50	.	.	PUNCT
fueconorg-10374	18	1	2	2	X
fueconorg-10374	18	2	.	.	X
fueconorg-10374	18	3	literature	literature	NOUN
fueconorg-10374	18	4	review	review	PROPN
fueconorg-10374	18	5	fvc	fvc	PROPN
fueconorg-10374	18	6	in	in	ADP
fueconorg-10374	18	7	accounting	accounting	NOUN
fueconorg-10374	18	8	is	be	AUX
fueconorg-10374	18	9	based	base	VERB
fueconorg-10374	18	10	on	on	ADP
fueconorg-10374	18	11	abandoning	abandon	VERB
fueconorg-10374	18	12	a	a	DET
fueconorg-10374	18	13	centuries	century	NOUN
fueconorg-10374	18	14	-	-	PUNCT
fueconorg-10374	18	15	old	old	ADJ
fueconorg-10374	18	16	accounting	accounting	NOUN
fueconorg-10374	18	17	model	model	NOUN
fueconorg-10374	18	18	based	base	VERB
fueconorg-10374	18	19	on	on	ADP
fueconorg-10374	18	20	historical	historical	ADJ
fueconorg-10374	18	21	costs	cost	NOUN
fueconorg-10374	18	22	,	,	PUNCT
fueconorg-10374	18	23	conservatism	conservatism	NOUN
fueconorg-10374	18	24	,	,	PUNCT
fueconorg-10374	18	25	and	and	CCONJ
fueconorg-10374	18	26	the	the	DET
fueconorg-10374	18	27	principle	principle	NOUN
fueconorg-10374	18	28	of	of	ADP
fueconorg-10374	18	29	income	income	NOUN
fueconorg-10374	18	30	and	and	CCONJ
fueconorg-10374	18	31	expense	expense	NOUN
fueconorg-10374	18	32	causation	causation	NOUN
fueconorg-10374	18	33	.	.	PUNCT
fueconorg-10374	19	1	nevertheless	nevertheless	ADV
fueconorg-10374	19	2	,	,	PUNCT
fueconorg-10374	19	3	fv	fv	X
fueconorg-10374	19	4	-	-	PUNCT
fueconorg-10374	19	5	based	base	VERB
fueconorg-10374	19	6	accounting	accounting	NOUN
fueconorg-10374	19	7	came	come	VERB
fueconorg-10374	19	8	to	to	ADP
fueconorg-10374	19	9	light	light	NOUN
fueconorg-10374	19	10	without	without	ADP
fueconorg-10374	19	11	actual	actual	ADJ
fueconorg-10374	19	12	evidence	evidence	NOUN
fueconorg-10374	19	13	that	that	SCONJ
fueconorg-10374	19	14	its	its	PRON
fueconorg-10374	19	15	estimates	estimate	NOUN
fueconorg-10374	19	16	are	be	AUX
fueconorg-10374	19	17	better	well	ADJ
fueconorg-10374	19	18	than	than	ADP
fueconorg-10374	19	19	traditional	traditional	ADJ
fueconorg-10374	19	20	practice	practice	NOUN
fueconorg-10374	19	21	.	.	PUNCT
fueconorg-10374	20	1	this	this	PRON
fueconorg-10374	20	2	was	be	AUX
fueconorg-10374	20	3	observed	observe	VERB
fueconorg-10374	20	4	even	even	ADV
fueconorg-10374	20	5	before	before	ADP
fueconorg-10374	20	6	the	the	DET
fueconorg-10374	20	7	great	great	ADJ
fueconorg-10374	20	8	economic	economic	ADJ
fueconorg-10374	20	9	crisis	crisis	NOUN
fueconorg-10374	20	10	of	of	ADP
fueconorg-10374	20	11	2008	2008	NUM
fueconorg-10374	20	12	,	,	PUNCT
fueconorg-10374	20	13	when	when	SCONJ
fueconorg-10374	20	14	some	some	DET
fueconorg-10374	20	15	practical	practical	ADJ
fueconorg-10374	20	16	cases	case	NOUN
fueconorg-10374	20	17	suggested	suggest	VERB
fueconorg-10374	20	18	that	that	SCONJ
fueconorg-10374	20	19	the	the	DET
fueconorg-10374	20	20	application	application	NOUN
fueconorg-10374	20	21	of	of	ADP
fueconorg-10374	20	22	fv	fv	PROPN
fueconorg-10374	20	23	accounting	accounting	PROPN
fueconorg-10374	20	24	has	have	VERB
fueconorg-10374	20	25	the	the	DET
fueconorg-10374	20	26	potential	potential	NOUN
fueconorg-10374	20	27	to	to	PART
fueconorg-10374	20	28	lead	lead	VERB
fueconorg-10374	20	29	to	to	ADP
fueconorg-10374	20	30	misleading	mislead	VERB
fueconorg-10374	20	31	results	result	NOUN
fueconorg-10374	20	32	(	(	PUNCT
fueconorg-10374	20	33	stojilkovic	stojilkovic	ADJ
fueconorg-10374	20	34	,	,	PUNCT
fueconorg-10374	20	35	2011	2011	NUM
fueconorg-10374	20	36	,	,	PUNCT
fueconorg-10374	20	37	pp	pp	ADJ
fueconorg-10374	20	38	.	.	PUNCT
fueconorg-10374	21	1	92	92	NUM
fueconorg-10374	21	2	-	-	SYM
fueconorg-10374	21	3	97	97	NUM
fueconorg-10374	21	4	)	)	PUNCT
fueconorg-10374	21	5	.	.	PUNCT
fueconorg-10374	22	1	the	the	DET
fueconorg-10374	22	2	enron	enron	PROPN
fueconorg-10374	22	3	case	case	NOUN
fueconorg-10374	22	4	showed	show	VERB
fueconorg-10374	22	5	that	that	SCONJ
fueconorg-10374	22	6	fv	fv	PROPN
fueconorg-10374	22	7	estimates	estimate	NOUN
fueconorg-10374	22	8	used	use	VERB
fueconorg-10374	22	9	were	be	AUX
fueconorg-10374	22	10	largely	largely	ADV
fueconorg-10374	22	11	based	base	VERB
fueconorg-10374	22	12	on	on	ADP
fueconorg-10374	22	13	inputs	input	NOUN
fueconorg-10374	22	14	known	know	VERB
fueconorg-10374	22	15	today	today	NOUN
fueconorg-10374	22	16	as	as	ADP
fueconorg-10374	22	17	level	level	NOUN
fueconorg-10374	22	18	3	3	NUM
fueconorg-10374	22	19	inputs	input	NOUN
fueconorg-10374	22	20	.	.	PUNCT
fueconorg-10374	23	1	enron	enron	PROPN
fueconorg-10374	23	2	used	use	VERB
fueconorg-10374	23	3	the	the	DET
fueconorg-10374	23	4	fv	fv	PROPN
fueconorg-10374	23	5	model	model	NOUN
fueconorg-10374	23	6	based	base	VERB
fueconorg-10374	23	7	on	on	ADP
fueconorg-10374	23	8	discounting	discount	VERB
fueconorg-10374	23	9	the	the	DET
fueconorg-10374	23	10	value	value	NOUN
fueconorg-10374	23	11	of	of	ADP
fueconorg-10374	23	12	long	long	ADJ
fueconorg-10374	23	13	-	-	PUNCT
fueconorg-10374	23	14	term	term	NOUN
fueconorg-10374	23	15	gas	gas	NOUN
fueconorg-10374	23	16	contracts	contract	NOUN
fueconorg-10374	23	17	and	and	CCONJ
fueconorg-10374	23	18	derivatives	derivative	NOUN
fueconorg-10374	23	19	and	and	CCONJ
fueconorg-10374	23	20	thus	thus	ADV
fueconorg-10374	23	21	recognized	recognize	VERB
fueconorg-10374	23	22	in	in	ADP
fueconorg-10374	23	23	the	the	DET
fueconorg-10374	23	24	ledgers	ledger	NOUN
fueconorg-10374	23	25	(	(	PUNCT
fueconorg-10374	23	26	non	non	ADJ
fueconorg-10374	23	27	-	-	ADJ
fueconorg-10374	23	28	existent	existent	ADJ
fueconorg-10374	23	29	)	)	PUNCT
fueconorg-10374	23	30	assets	asset	NOUN
fueconorg-10374	23	31	of	of	ADP
fueconorg-10374	23	32	21	21	NUM
fueconorg-10374	23	33	billion	billion	NUM
fueconorg-10374	23	34	dollars	dollar	NOUN
fueconorg-10374	23	35	,	,	PUNCT
fueconorg-10374	23	36	i.e.	i.e.	X
fueconorg-10374	23	37	31	31	NUM
fueconorg-10374	23	38	%	%	NOUN
fueconorg-10374	23	39	of	of	ADP
fueconorg-10374	23	40	their	their	PRON
fueconorg-10374	23	41	total	total	ADJ
fueconorg-10374	23	42	assets	asset	NOUN
fueconorg-10374	23	43	(	(	PUNCT
fueconorg-10374	23	44	haldeman	haldeman	NOUN
fueconorg-10374	23	45	,	,	PUNCT
fueconorg-10374	23	46	2006	2006	NUM
fueconorg-10374	23	47	,	,	PUNCT
fueconorg-10374	23	48	p.	p.	NOUN
fueconorg-10374	23	49	5	5	NUM
fueconorg-10374	23	50	)	)	PUNCT
fueconorg-10374	23	51	.	.	PUNCT
fueconorg-10374	24	1	at	at	ADP
fueconorg-10374	24	2	the	the	DET
fueconorg-10374	24	3	same	same	ADJ
fueconorg-10374	24	4	time	time	NOUN
fueconorg-10374	24	5	,	,	PUNCT
fueconorg-10374	24	6	the	the	DET
fueconorg-10374	24	7	fv	fv	PROPN
fueconorg-10374	24	8	was	be	AUX
fueconorg-10374	24	9	used	use	VERB
fueconorg-10374	24	10	to	to	PART
fueconorg-10374	24	11	evaluate	evaluate	VERB
fueconorg-10374	24	12	the	the	DET
fueconorg-10374	24	13	managers	manager	NOUN
fueconorg-10374	24	14	’	’	PART
fueconorg-10374	24	15	performance	performance	NOUN
fueconorg-10374	24	16	and	and	CCONJ
fueconorg-10374	24	17	to	to	PART
fueconorg-10374	24	18	reward	reward	VERB
fueconorg-10374	24	19	them	they	PRON
fueconorg-10374	24	20	in	in	ADP
fueconorg-10374	24	21	the	the	DET
fueconorg-10374	24	22	form	form	NOUN
fueconorg-10374	24	23	of	of	ADP
fueconorg-10374	24	24	bonus	bonus	NOUN
fueconorg-10374	24	25	payments	payment	NOUN
fueconorg-10374	24	26	(	(	PUNCT
fueconorg-10374	24	27	benston	benston	NOUN
fueconorg-10374	24	28	,	,	PUNCT
fueconorg-10374	24	29	2006	2006	NUM
fueconorg-10374	24	30	,	,	PUNCT
fueconorg-10374	24	31	p.	p.	NOUN
fueconorg-10374	24	32	465	465	NUM
fueconorg-10374	24	33	)	)	PUNCT
fueconorg-10374	24	34	.	.	PUNCT
fueconorg-10374	25	1	accounting	accounting	NOUN
fueconorg-10374	25	2	estimates	estimate	NOUN
fueconorg-10374	25	3	by	by	ADP
fueconorg-10374	25	4	fv	fv	X
fueconorg-10374	25	5	have	have	AUX
fueconorg-10374	25	6	led	lead	VERB
fueconorg-10374	25	7	auditors	auditor	NOUN
fueconorg-10374	25	8	and	and	CCONJ
fueconorg-10374	25	9	audit	audit	NOUN
fueconorg-10374	25	10	standards	standard	NOUN
fueconorg-10374	25	11	makers	maker	NOUN
fueconorg-10374	25	12	to	to	PART
fueconorg-10374	25	13	understand	understand	VERB
fueconorg-10374	25	14	not	not	PART
fueconorg-10374	25	15	only	only	ADV
fueconorg-10374	25	16	the	the	DET
fueconorg-10374	25	17	assessment	assessment	NOUN
fueconorg-10374	25	18	models	model	NOUN
fueconorg-10374	25	19	and	and	CCONJ
fueconorg-10374	25	20	processes	process	NOUN
fueconorg-10374	25	21	by	by	ADP
fueconorg-10374	25	22	which	which	PRON
fueconorg-10374	25	23	management	management	NOUN
fueconorg-10374	25	24	defines	define	VERB
fueconorg-10374	25	25	model	model	NOUN
fueconorg-10374	25	26	inputs	input	NOUN
fueconorg-10374	25	27	,	,	PUNCT
fueconorg-10374	25	28	but	but	CCONJ
fueconorg-10374	25	29	also	also	ADV
fueconorg-10374	25	30	potential	potential	ADJ
fueconorg-10374	25	31	management	management	NOUN
fueconorg-10374	25	32	misuse	misuse	NOUN
fueconorg-10374	25	33	and	and	CCONJ
fueconorg-10374	25	34	probable	probable	ADJ
fueconorg-10374	25	35	errors	error	NOUN
fueconorg-10374	25	36	in	in	ADP
fueconorg-10374	25	37	model	model	NOUN
fueconorg-10374	25	38	application	application	NOUN
fueconorg-10374	25	39	,	,	PUNCT
fueconorg-10374	25	40	market	market	NOUN
fueconorg-10374	25	41	input	input	NOUN
fueconorg-10374	25	42	identification	identification	NOUN
fueconorg-10374	25	43	and	and	CCONJ
fueconorg-10374	25	44	assumptions	assumption	NOUN
fueconorg-10374	25	45	.	.	PUNCT
fueconorg-10374	26	1	auditors	auditor	NOUN
fueconorg-10374	26	2	should	should	AUX
fueconorg-10374	26	3	also	also	ADV
fueconorg-10374	26	4	understand	understand	VERB
fueconorg-10374	26	5	possible	possible	ADJ
fueconorg-10374	26	6	sources	source	NOUN
fueconorg-10374	26	7	of	of	ADP
fueconorg-10374	26	8	audit	audit	NOUN
fueconorg-10374	26	9	errors	error	NOUN
fueconorg-10374	26	10	in	in	ADP
fueconorg-10374	26	11	the	the	DET
fueconorg-10374	26	12	audit	audit	NOUN
fueconorg-10374	26	13	of	of	ADP
fueconorg-10374	26	14	financial	financial	ADJ
fueconorg-10374	26	15	statements	statement	NOUN
fueconorg-10374	26	16	under	under	ADP
fueconorg-10374	26	17	the	the	DET
fueconorg-10374	26	18	fv	fv	NOUN
fueconorg-10374	26	19	.	.	PUNCT
fueconorg-10374	26	20	also	also	ADV
fueconorg-10374	26	21	,	,	PUNCT
fueconorg-10374	26	22	auditors	auditor	NOUN
fueconorg-10374	26	23	must	must	AUX
fueconorg-10374	26	24	acquire	acquire	VERB
fueconorg-10374	26	25	the	the	DET
fueconorg-10374	26	26	knowledge	knowledge	NOUN
fueconorg-10374	26	27	and	and	CCONJ
fueconorg-10374	26	28	continuous	continuous	ADJ
fueconorg-10374	26	29	training	training	NOUN
fueconorg-10374	26	30	to	to	PART
fueconorg-10374	26	31	audit	audit	VERB
fueconorg-10374	26	32	fv	fv	PROPN
fueconorg-10374	26	33	estimates	estimate	NOUN
fueconorg-10374	26	34	(	(	PUNCT
fueconorg-10374	26	35	carpentier	carpentier	NOUN
fueconorg-10374	26	36	,	,	PUNCT
fueconorg-10374	26	37	labelle	labelle	PROPN
fueconorg-10374	26	38	,	,	PUNCT
fueconorg-10374	26	39	laurent	laurent	PROPN
fueconorg-10374	26	40	,	,	PUNCT
fueconorg-10374	26	41	suret	suret	PROPN
fueconorg-10374	26	42	,	,	PUNCT
fueconorg-10374	26	43	2008	2008	NUM
fueconorg-10374	26	44	,	,	PUNCT
fueconorg-10374	26	45	p.	p.	NOUN
fueconorg-10374	26	46	2	2	NUM
fueconorg-10374	26	47	)	)	PUNCT
fueconorg-10374	26	48	.	.	PUNCT
fueconorg-10374	27	1	international	international	ADJ
fueconorg-10374	27	2	audit	audit	NOUN
fueconorg-10374	27	3	standards	standard	NOUN
fueconorg-10374	27	4	makers	maker	NOUN
fueconorg-10374	27	5	,	,	PUNCT
fueconorg-10374	27	6	consciously	consciously	ADV
fueconorg-10374	27	7	or	or	CCONJ
fueconorg-10374	27	8	not	not	PART
fueconorg-10374	27	9	,	,	PUNCT
fueconorg-10374	27	10	change	change	VERB
fueconorg-10374	27	11	the	the	DET
fueconorg-10374	27	12	role	role	NOUN
fueconorg-10374	27	13	of	of	ADP
fueconorg-10374	27	14	independent	independent	ADJ
fueconorg-10374	27	15	auditors	auditor	NOUN
fueconorg-10374	27	16	who	who	PRON
fueconorg-10374	27	17	,	,	PUNCT
fueconorg-10374	27	18	from	from	ADP
fueconorg-10374	27	19	independent	independent	ADJ
fueconorg-10374	27	20	controllers	controller	NOUN
fueconorg-10374	27	21	of	of	ADP
fueconorg-10374	27	22	the	the	DET
fueconorg-10374	27	23	truthfulness	truthfulness	ADJ
fueconorg-10374	27	24	and	and	CCONJ
fueconorg-10374	27	25	objectivity	objectivity	NOUN
fueconorg-10374	27	26	of	of	ADP
fueconorg-10374	27	27	financial	financial	ADJ
fueconorg-10374	27	28	statements	statement	NOUN
fueconorg-10374	27	29	turn	turn	VERB
fueconorg-10374	27	30	into	into	ADP
fueconorg-10374	27	31	subjective	subjective	ADJ
fueconorg-10374	27	32	experts	expert	NOUN
fueconorg-10374	27	33	in	in	ADP
fueconorg-10374	27	34	fv	fv	PROPN
fueconorg-10374	27	35	assessment	assessment	NOUN
fueconorg-10374	27	36	(	(	PUNCT
fueconorg-10374	27	37	haldeman	haldeman	NOUN
fueconorg-10374	27	38	,	,	PUNCT
fueconorg-10374	27	39	2006	2006	NUM
fueconorg-10374	27	40	,	,	PUNCT
fueconorg-10374	27	41	p.	p.	NOUN
fueconorg-10374	27	42	8)	8)	NUM
fueconorg-10374	27	43	.	.	PUNCT
fueconorg-10374	28	1	numerous	numerous	ADJ
fueconorg-10374	28	2	financial	financial	ADJ
fueconorg-10374	28	3	scandals	scandal	NOUN
fueconorg-10374	28	4	in	in	ADP
fueconorg-10374	28	5	early	early	ADJ
fueconorg-10374	28	6	21st	21st	ADJ
fueconorg-10374	28	7	century	century	NOUN
fueconorg-10374	28	8	,	,	PUNCT
fueconorg-10374	28	9	like	like	ADP
fueconorg-10374	28	10	fv	fv	PROPN
fueconorg-10374	28	11	estimation	estimation	NOUN
fueconorg-10374	28	12	problems	problem	NOUN
fueconorg-10374	28	13	following	follow	VERB
fueconorg-10374	28	14	the	the	DET
fueconorg-10374	28	15	2008	2008	NUM
fueconorg-10374	28	16	financial	financial	ADJ
fueconorg-10374	28	17	crisis	crisis	NOUN
fueconorg-10374	28	18	caused	cause	VERB
fueconorg-10374	28	19	a	a	DET
fueconorg-10374	28	20	decline	decline	NOUN
fueconorg-10374	28	21	in	in	ADP
fueconorg-10374	28	22	confidence	confidence	NOUN
fueconorg-10374	28	23	in	in	ADP
fueconorg-10374	28	24	corporate	corporate	ADJ
fueconorg-10374	28	25	financial	financial	ADJ
fueconorg-10374	28	26	statements	statement	NOUN
fueconorg-10374	28	27	,	,	PUNCT
fueconorg-10374	28	28	especially	especially	ADV
fueconorg-10374	28	29	fv	fv	X
fueconorg-10374	28	30	-	-	PUNCT
fueconorg-10374	28	31	based	base	VERB
fueconorg-10374	28	32	ones	one	NOUN
fueconorg-10374	28	33	,	,	PUNCT
fueconorg-10374	28	34	on	on	ADP
fueconorg-10374	28	35	financial	financial	ADJ
fueconorg-10374	28	36	markets	market	NOUN
fueconorg-10374	28	37	in	in	ADP
fueconorg-10374	28	38	developed	develop	VERB
fueconorg-10374	28	39	countries	country	NOUN
fueconorg-10374	28	40	where	where	SCONJ
fueconorg-10374	28	41	these	these	PRON
fueconorg-10374	28	42	involve	involve	VERB
fueconorg-10374	28	43	central	central	ADJ
fueconorg-10374	28	44	financial	financial	ADJ
fueconorg-10374	28	45	institutions	institution	NOUN
fueconorg-10374	28	46	,	,	PUNCT
fueconorg-10374	28	47	while	while	SCONJ
fueconorg-10374	28	48	on	on	ADP
fueconorg-10374	28	49	underdeveloped	underdeveloped	ADJ
fueconorg-10374	28	50	financial	financial	ADJ
fueconorg-10374	28	51	markets	market	NOUN
fueconorg-10374	28	52	(	(	PUNCT
fueconorg-10374	28	53	late	late	ADJ
fueconorg-10374	28	54	transition	transition	NOUN
fueconorg-10374	28	55	countries	country	NOUN
fueconorg-10374	28	56	)	)	PUNCT
fueconorg-10374	28	57	this	this	DET
fueconorg-10374	28	58	problem	problem	NOUN
fueconorg-10374	28	59	is	be	AUX
fueconorg-10374	28	60	not	not	PART
fueconorg-10374	28	61	so	so	ADV
fueconorg-10374	28	62	obvious	obvious	ADJ
fueconorg-10374	28	63	(	(	PUNCT
fueconorg-10374	28	64	due	due	ADJ
fueconorg-10374	28	65	to	to	ADP
fueconorg-10374	28	66	negligible	negligible	ADJ
fueconorg-10374	28	67	volume	volume	NOUN
fueconorg-10374	28	68	of	of	ADP
fueconorg-10374	28	69	trade	trade	NOUN
fueconorg-10374	28	70	and	and	CCONJ
fueconorg-10374	28	71	absence	absence	NOUN
fueconorg-10374	28	72	of	of	ADP
fueconorg-10374	28	73	investors	investor	NOUN
fueconorg-10374	28	74	)	)	PUNCT
fueconorg-10374	28	75	,	,	PUNCT
fueconorg-10374	28	76	but	but	CCONJ
fueconorg-10374	28	77	is	be	AUX
fueconorg-10374	28	78	still	still	ADV
fueconorg-10374	28	79	present	present	ADJ
fueconorg-10374	28	80	.	.	PUNCT
fueconorg-10374	29	1	this	this	PRON
fueconorg-10374	29	2	also	also	ADV
fueconorg-10374	29	3	demonstrated	demonstrate	VERB
fueconorg-10374	29	4	the	the	DET
fueconorg-10374	29	5	exceptional	exceptional	ADJ
fueconorg-10374	29	6	importance	importance	NOUN
fueconorg-10374	29	7	of	of	ADP
fueconorg-10374	29	8	auditing	auditing	NOUN
fueconorg-10374	29	9	and	and	CCONJ
fueconorg-10374	29	10	its	its	PRON
fueconorg-10374	29	11	safeguarding	safeguard	VERB
fueconorg-10374	29	12	role	role	NOUN
fueconorg-10374	29	13	,	,	PUNCT
fueconorg-10374	29	14	as	as	ADV
fueconorg-10374	29	15	well	well	ADV
fueconorg-10374	29	16	as	as	ADP
fueconorg-10374	29	17	the	the	DET
fueconorg-10374	29	18	unsustainable	unsustainable	ADJ
fueconorg-10374	29	19	self	self	NOUN
fueconorg-10374	29	20	-	-	PUNCT
fueconorg-10374	29	21	regulation	regulation	NOUN
fueconorg-10374	29	22	of	of	ADP
fueconorg-10374	29	23	auditors	auditor	NOUN
fueconorg-10374	29	24	.	.	PUNCT
fueconorg-10374	30	1	the	the	DET
fueconorg-10374	30	2	challenges	challenge	NOUN
fueconorg-10374	30	3	in	in	ADP
fueconorg-10374	30	4	auditing	audit	VERB
fueconorg-10374	30	5	financial	financial	ADJ
fueconorg-10374	30	6	statements	statement	NOUN
fueconorg-10374	30	7	at	at	ADP
fueconorg-10374	30	8	fair	fair	ADJ
fueconorg-10374	30	9	value	value	NOUN
fueconorg-10374	30	10	concept	concept	NOUN
fueconorg-10374	30	11	(	(	PUNCT
fueconorg-10374	30	12	fvc	fvc	PROPN
fueconorg-10374	30	13	)	)	PUNCT
fueconorg-10374	30	14	in	in	ADP
fueconorg-10374	30	15	developing	develop	VERB
fueconorg-10374	30	16	economies	economy	NOUN
fueconorg-10374	30	17	...	...	PUNCT
fueconorg-10374	30	18	55	55	NUM
fueconorg-10374	30	19	research	research	NOUN
fueconorg-10374	30	20	on	on	ADP
fueconorg-10374	30	21	the	the	DET
fueconorg-10374	30	22	challenges	challenge	NOUN
fueconorg-10374	30	23	of	of	ADP
fueconorg-10374	30	24	auditing	audit	VERB
fueconorg-10374	30	25	financial	financial	ADJ
fueconorg-10374	30	26	statements	statement	NOUN
fueconorg-10374	30	27	based	base	VERB
fueconorg-10374	30	28	on	on	ADP
fueconorg-10374	30	29	the	the	DET
fueconorg-10374	30	30	fvc	fvc	NOUN
fueconorg-10374	30	31	in	in	ADP
fueconorg-10374	30	32	countries	country	NOUN
fueconorg-10374	30	33	with	with	ADP
fueconorg-10374	30	34	developed	develop	VERB
fueconorg-10374	30	35	economies	economy	NOUN
fueconorg-10374	30	36	and	and	CCONJ
fueconorg-10374	30	37	financial	financial	ADJ
fueconorg-10374	30	38	markets	market	NOUN
fueconorg-10374	30	39	has	have	AUX
fueconorg-10374	30	40	shown	show	VERB
fueconorg-10374	30	41	the	the	DET
fueconorg-10374	30	42	following	following	NOUN
fueconorg-10374	30	43	:	:	PUNCT
fueconorg-10374	30	44	▪	▪	X
fueconorg-10374	30	45	conceptual	conceptual	ADJ
fueconorg-10374	30	46	accounting	accounting	NOUN
fueconorg-10374	30	47	shift	shift	NOUN
fueconorg-10374	30	48	from	from	ADP
fueconorg-10374	30	49	historical	historical	ADJ
fueconorg-10374	30	50	cost	cost	NOUN
fueconorg-10374	30	51	to	to	ADP
fueconorg-10374	30	52	fv	fv	PROPN
fueconorg-10374	30	53	–	–	PUNCT
fueconorg-10374	30	54	due	due	ADP
fueconorg-10374	30	55	to	to	ADP
fueconorg-10374	30	56	the	the	DET
fueconorg-10374	30	57	high	high	ADJ
fueconorg-10374	30	58	dose	dose	NOUN
fueconorg-10374	30	59	of	of	ADP
fueconorg-10374	30	60	subjectivism	subjectivism	NOUN
fueconorg-10374	30	61	in	in	ADP
fueconorg-10374	30	62	estimating	estimate	VERB
fueconorg-10374	30	63	fv	fv	NOUN
fueconorg-10374	30	64	,	,	PUNCT
fueconorg-10374	30	65	as	as	ADV
fueconorg-10374	30	66	well	well	ADV
fueconorg-10374	30	67	as	as	ADP
fueconorg-10374	30	68	thepotential	thepotential	ADJ
fueconorg-10374	30	69	for	for	ADP
fueconorg-10374	30	70	widespread	widespread	ADJ
fueconorg-10374	30	71	investor	investor	NOUN
fueconorg-10374	30	72	deception	deception	NOUN
fueconorg-10374	30	73	,	,	PUNCT
fueconorg-10374	30	74	a	a	DET
fueconorg-10374	30	75	large	large	ADJ
fueconorg-10374	30	76	number	number	NOUN
fueconorg-10374	30	77	of	of	ADP
fueconorg-10374	30	78	companies	company	NOUN
fueconorg-10374	30	79	take	take	VERB
fueconorg-10374	30	80	a	a	DET
fueconorg-10374	30	81	conservative	conservative	ADJ
fueconorg-10374	30	82	approach	approach	NOUN
fueconorg-10374	30	83	and/or	and/or	CCONJ
fueconorg-10374	30	84	lack	lack	VERB
fueconorg-10374	30	85	initiative	initiative	NOUN
fueconorg-10374	30	86	to	to	PART
fueconorg-10374	30	87	use	use	VERB
fueconorg-10374	30	88	the	the	DET
fueconorg-10374	30	89	fv	fv	PROPN
fueconorg-10374	30	90	concept	concept	NOUN
fueconorg-10374	30	91	(	(	PUNCT
fueconorg-10374	30	92	haldeman	haldeman	NOUN
fueconorg-10374	30	93	,	,	PUNCT
fueconorg-10374	30	94	2006	2006	NUM
fueconorg-10374	30	95	,	,	PUNCT
fueconorg-10374	30	96	p.	p.	NOUN
fueconorg-10374	30	97	11	11	NUM
fueconorg-10374	30	98	;	;	PUNCT
fueconorg-10374	30	99	cairns	cairn	NOUN
fueconorg-10374	30	100	,	,	PUNCT
fueconorg-10374	30	101	massoudi	massoudi	NOUN
fueconorg-10374	30	102	,	,	PUNCT
fueconorg-10374	30	103	taplin	taplin	NOUN
fueconorg-10374	30	104	,	,	PUNCT
fueconorg-10374	30	105	&	&	CCONJ
fueconorg-10374	30	106	tarca	tarca	PROPN
fueconorg-10374	30	107	,	,	PUNCT
fueconorg-10374	30	108	2009	2009	NUM
fueconorg-10374	30	109	,	,	PUNCT
fueconorg-10374	30	110	p.	p.	NOUN
fueconorg-10374	30	111	1	1	NUM
fueconorg-10374	30	112	)	)	PUNCT
fueconorg-10374	30	113	;	;	PUNCT
fueconorg-10374	30	114	▪	▪	X
fueconorg-10374	30	115	increased	increase	VERB
fueconorg-10374	30	116	volatility	volatility	NOUN
fueconorg-10374	30	117	(	(	PUNCT
fueconorg-10374	30	118	the	the	DET
fueconorg-10374	30	119	occurrence	occurrence	NOUN
fueconorg-10374	30	120	of	of	ADP
fueconorg-10374	30	121	major	major	ADJ
fueconorg-10374	30	122	changes	change	NOUN
fueconorg-10374	30	123	in	in	ADP
fueconorg-10374	30	124	the	the	DET
fueconorg-10374	30	125	value	value	NOUN
fueconorg-10374	30	126	of	of	ADP
fueconorg-10374	30	127	assets	asset	NOUN
fueconorg-10374	30	128	and	and	CCONJ
fueconorg-10374	30	129	liabilities	liability	NOUN
fueconorg-10374	30	130	in	in	ADP
fueconorg-10374	30	131	the	the	DET
fueconorg-10374	30	132	balance	balance	NOUN
fueconorg-10374	30	133	sheet	sheet	NOUN
fueconorg-10374	30	134	and	and	CCONJ
fueconorg-10374	30	135	greater	great	ADJ
fueconorg-10374	30	136	fluctuations	fluctuation	NOUN
fueconorg-10374	30	137	in	in	ADP
fueconorg-10374	30	138	the	the	DET
fueconorg-10374	30	139	financial	financial	ADJ
fueconorg-10374	30	140	result	result	NOUN
fueconorg-10374	30	141	)	)	PUNCT
fueconorg-10374	30	142	is	be	AUX
fueconorg-10374	30	143	due	due	ADJ
fueconorg-10374	30	144	to	to	ADP
fueconorg-10374	30	145	market	market	NOUN
fueconorg-10374	30	146	instability	instability	NOUN
fueconorg-10374	30	147	,	,	PUNCT
fueconorg-10374	30	148	inaccuracies	inaccuracy	NOUN
fueconorg-10374	30	149	and	and	CCONJ
fueconorg-10374	30	150	errors	error	NOUN
fueconorg-10374	30	151	in	in	ADP
fueconorg-10374	30	152	measuring	measure	VERB
fueconorg-10374	30	153	fair	fair	ADJ
fueconorg-10374	30	154	value	value	NOUN
fueconorg-10374	30	155	,	,	PUNCT
fueconorg-10374	30	156	combined	combine	VERB
fueconorg-10374	30	157	with	with	ADP
fueconorg-10374	30	158	historical	historical	ADJ
fueconorg-10374	30	159	cost	cost	NOUN
fueconorg-10374	30	160	accounting	accounting	NOUN
fueconorg-10374	30	161	in	in	ADP
fueconorg-10374	30	162	a	a	DET
fueconorg-10374	30	163	hybrid	hybrid	ADJ
fueconorg-10374	30	164	reporting	reporting	NOUN
fueconorg-10374	30	165	model	model	NOUN
fueconorg-10374	30	166	,	,	PUNCT
fueconorg-10374	30	167	as	as	ADV
fueconorg-10374	30	168	well	well	ADV
fueconorg-10374	30	169	as	as	ADP
fueconorg-10374	30	170	the	the	DET
fueconorg-10374	30	171	feedback	feedback	NOUN
fueconorg-10374	30	172	effects	effect	NOUN
fueconorg-10374	30	173	of	of	ADP
fueconorg-10374	30	174	its	its	PRON
fueconorg-10374	30	175	procyclicality	procyclicality	NOUN
fueconorg-10374	30	176	(	(	PUNCT
fueconorg-10374	30	177	malinić	malinić	ADJ
fueconorg-10374	30	178	,	,	PUNCT
fueconorg-10374	30	179	2009	2009	NUM
fueconorg-10374	30	180	,	,	PUNCT
fueconorg-10374	30	181	pp	pp	ADV
fueconorg-10374	30	182	.	.	PUNCT
fueconorg-10374	31	1	319,321	319,321	NUM
fueconorg-10374	31	2	;	;	PUNCT
fueconorg-10374	32	1	pantelić	pantelić	NOUN
fueconorg-10374	32	2	,	,	PUNCT
fueconorg-10374	32	3	2021	2021	NUM
fueconorg-10374	32	4	,	,	PUNCT
fueconorg-10374	32	5	pp	pp	ADJ
fueconorg-10374	32	6	.	.	PUNCT
fueconorg-10374	32	7	207	207	NUM
fueconorg-10374	32	8	.	.	PUNCT
fueconorg-10374	32	9	)	)	PUNCT
fueconorg-10374	33	1	▪	▪	ADJ
fueconorg-10374	33	2	auditors	auditor	NOUN
fueconorg-10374	33	3	focus	focus	VERB
fueconorg-10374	33	4	on	on	ADP
fueconorg-10374	33	5	testing	test	VERB
fueconorg-10374	33	6	subjective	subjective	ADJ
fueconorg-10374	33	7	inputs	input	NOUN
fueconorg-10374	33	8	(	(	PUNCT
fueconorg-10374	33	9	assumptions	assumption	NOUN
fueconorg-10374	33	10	and	and	CCONJ
fueconorg-10374	33	11	estimation	estimation	NOUN
fueconorg-10374	33	12	methods/	methods/	NUM
fueconorg-10374	33	13	models	model	NOUN
fueconorg-10374	33	14	)	)	PUNCT
fueconorg-10374	33	15	in	in	ADP
fueconorg-10374	33	16	fv	fv	PROPN
fueconorg-10374	33	17	measurement	measurement	NOUN
fueconorg-10374	33	18	and	and	CCONJ
fueconorg-10374	33	19	assessing	assess	VERB
fueconorg-10374	33	20	the	the	DET
fueconorg-10374	33	21	adequacy	adequacy	NOUN
fueconorg-10374	33	22	of	of	ADP
fueconorg-10374	33	23	the	the	DET
fueconorg-10374	33	24	measurement	measurement	NOUN
fueconorg-10374	33	25	method	method	NOUN
fueconorg-10374	33	26	used	use	VERB
fueconorg-10374	33	27	and	and	CCONJ
fueconorg-10374	33	28	the	the	DET
fueconorg-10374	33	29	reasonableness	reasonableness	NOUN
fueconorg-10374	33	30	of	of	ADP
fueconorg-10374	33	31	management	management	NOUN
fueconorg-10374	33	32	's	's	PART
fueconorg-10374	33	33	assumptions	assumption	NOUN
fueconorg-10374	33	34	.	.	PUNCT
fueconorg-10374	34	1	this	this	PRON
fueconorg-10374	34	2	causes	cause	VERB
fueconorg-10374	34	3	auditors	auditor	NOUN
fueconorg-10374	34	4	to	to	PART
fueconorg-10374	34	5	acquire	acquire	VERB
fueconorg-10374	34	6	knowledge	knowledge	NOUN
fueconorg-10374	34	7	regarding	regard	VERB
fueconorg-10374	34	8	the	the	DET
fueconorg-10374	34	9	fv	fv	PROPN
fueconorg-10374	34	10	estimate	estimate	NOUN
fueconorg-10374	34	11	(	(	PUNCT
fueconorg-10374	34	12	joe	joe	PROPN
fueconorg-10374	34	13	,	,	PUNCT
fueconorg-10374	34	14	vandervelde	vandervelde	PROPN
fueconorg-10374	34	15	,	,	PUNCT
fueconorg-10374	34	16	wu	wu	PROPN
fueconorg-10374	34	17	,	,	PUNCT
fueconorg-10374	34	18	2014	2014	NUM
fueconorg-10374	34	19	,	,	PUNCT
fueconorg-10374	34	20	p.	p.	NOUN
fueconorg-10374	34	21	1	1	NUM
fueconorg-10374	34	22	;	;	PUNCT
fueconorg-10374	34	23	griffith	griffith	PROPN
fueconorg-10374	34	24	and	and	CCONJ
fueconorg-10374	34	25	authors	author	NOUN
fueconorg-10374	34	26	,	,	PUNCT
fueconorg-10374	34	27	2012	2012	NUM
fueconorg-10374	34	28	,	,	PUNCT
fueconorg-10374	34	29	p.	p.	NOUN
fueconorg-10374	34	30	35	35	NUM
fueconorg-10374	34	31	;	;	PUNCT
fueconorg-10374	34	32	badertscher	badertscher	NUM
fueconorg-10374	34	33	,	,	PUNCT
fueconorg-10374	34	34	burks	burks	PROPN
fueconorg-10374	34	35	,	,	PUNCT
fueconorg-10374	34	36	&	&	CCONJ
fueconorg-10374	34	37	easton	easton	PROPN
fueconorg-10374	34	38	,	,	PUNCT
fueconorg-10374	34	39	2012	2012	NUM
fueconorg-10374	34	40	,	,	PUNCT
fueconorg-10374	34	41	pp	pp	ADV
fueconorg-10374	34	42	.	.	PUNCT
fueconorg-10374	35	1	59,90	59,90	NUM
fueconorg-10374	35	2	;	;	PUNCT
fueconorg-10374	35	3	benston	benston	NOUN
fueconorg-10374	35	4	,	,	PUNCT
fueconorg-10374	35	5	2006	2006	NUM
fueconorg-10374	35	6	,	,	PUNCT
fueconorg-10374	35	7	pp	pp	ADV
fueconorg-10374	35	8	.	.	PUNCT
fueconorg-10374	36	1	465,484	465,484	NUM
fueconorg-10374	36	2	;	;	PUNCT
fueconorg-10374	36	3	doliya	doliya	NOUN
fueconorg-10374	36	4	,	,	PUNCT
fueconorg-10374	36	5	singh	singh	PROPN
fueconorg-10374	36	6	.	.	PUNCT
fueconorg-10374	37	1	2016	2016	NUM
fueconorg-10374	37	2	,	,	PUNCT
fueconorg-10374	37	3	pp	pp	ADJ
fueconorg-10374	37	4	.	.	PUNCT
fueconorg-10374	38	1	37	37	NUM
fueconorg-10374	38	2	,	,	PUNCT
fueconorg-10374	38	3	48	48	NUM
fueconorg-10374	38	4	;	;	PUNCT
fueconorg-10374	38	5	yao	yao	PROPN
fueconorg-10374	38	6	,	,	PUNCT
fueconorg-10374	38	7	percy	percy	PROPN
fueconorg-10374	38	8	,	,	PUNCT
fueconorg-10374	38	9	hu	hu	PROPN
fueconorg-10374	38	10	,	,	PUNCT
fueconorg-10374	38	11	2015	2015	NUM
fueconorg-10374	38	12	,	,	PUNCT
fueconorg-10374	38	13	pp	pp	ADJ
fueconorg-10374	38	14	.	.	PUNCT
fueconorg-10374	38	15	31,45	31,45	NUM
fueconorg-10374	38	16	;	;	PUNCT
fueconorg-10374	38	17	pantelić	pantelić	NOUN
fueconorg-10374	38	18	,	,	PUNCT
fueconorg-10374	38	19	2021	2021	NUM
fueconorg-10374	38	20	,	,	PUNCT
fueconorg-10374	38	21	pp	pp	ADV
fueconorg-10374	38	22	.	.	PUNCT
fueconorg-10374	39	1	205,207	205,207	NUM
fueconorg-10374	39	2	;)	;)	PUNCT
fueconorg-10374	39	3	;	;	PUNCT
fueconorg-10374	39	4	▪	▪	NOUN
fueconorg-10374	39	5	because	because	SCONJ
fueconorg-10374	39	6	auditors	auditor	NOUN
fueconorg-10374	39	7	often	often	ADV
fueconorg-10374	39	8	lack	lack	VERB
fueconorg-10374	39	9	the	the	DET
fueconorg-10374	39	10	knowledge	knowledge	NOUN
fueconorg-10374	39	11	to	to	PART
fueconorg-10374	39	12	evaluate	evaluate	VERB
fueconorg-10374	39	13	fv	fv	PROPN
fueconorg-10374	39	14	accounting	accounting	NOUN
fueconorg-10374	39	15	estimates	estimate	NOUN
fueconorg-10374	39	16	,	,	PUNCT
fueconorg-10374	39	17	they	they	PRON
fueconorg-10374	39	18	rely	rely	VERB
fueconorg-10374	39	19	on	on	ADP
fueconorg-10374	39	20	experts	expert	NOUN
fueconorg-10374	39	21	(	(	PUNCT
fueconorg-10374	39	22	estimators	estimator	NOUN
fueconorg-10374	39	23	)	)	PUNCT
fueconorg-10374	39	24	,	,	PUNCT
fueconorg-10374	39	25	and	and	CCONJ
fueconorg-10374	39	26	do	do	AUX
fueconorg-10374	39	27	not	not	PART
fueconorg-10374	39	28	test	test	VERB
fueconorg-10374	39	29	the	the	DET
fueconorg-10374	39	30	key	key	ADJ
fueconorg-10374	39	31	assumptions	assumption	NOUN
fueconorg-10374	39	32	and	and	CCONJ
fueconorg-10374	39	33	estimation	estimation	NOUN
fueconorg-10374	39	34	methods	method	NOUN
fueconorg-10374	39	35	used	use	VERB
fueconorg-10374	39	36	by	by	ADP
fueconorg-10374	39	37	the	the	DET
fueconorg-10374	39	38	estimator	estimator	NOUN
fueconorg-10374	39	39	.	.	PUNCT
fueconorg-10374	40	1	such	such	ADJ
fueconorg-10374	40	2	experts	expert	NOUN
fueconorg-10374	40	3	need	need	VERB
fueconorg-10374	40	4	to	to	PART
fueconorg-10374	40	5	be	be	AUX
fueconorg-10374	40	6	educated	educate	VERB
fueconorg-10374	40	7	in	in	ADP
fueconorg-10374	40	8	order	order	NOUN
fueconorg-10374	40	9	to	to	PART
fueconorg-10374	40	10	adequately	adequately	ADV
fueconorg-10374	40	11	apply	apply	VERB
fueconorg-10374	40	12	the	the	DET
fueconorg-10374	40	13	fv	fv	PROPN
fueconorg-10374	40	14	concept	concept	NOUN
fueconorg-10374	40	15	(	(	PUNCT
fueconorg-10374	40	16	joe	joe	PROPN
fueconorg-10374	40	17	,	,	PUNCT
fueconorg-10374	40	18	vandervelde	vandervelde	PROPN
fueconorg-10374	40	19	,	,	PUNCT
fueconorg-10374	40	20	wu	wu	PROPN
fueconorg-10374	40	21	,	,	PUNCT
fueconorg-10374	40	22	2014	2014	NUM
fueconorg-10374	40	23	,	,	PUNCT
fueconorg-10374	40	24	p.	p.	NOUN
fueconorg-10374	40	25	7	7	NUM
fueconorg-10374	40	26	;	;	PUNCT
fueconorg-10374	40	27	griffith	griffith	PROPN
fueconorg-10374	40	28	and	and	CCONJ
fueconorg-10374	40	29	authors	author	NOUN
fueconorg-10374	40	30	,	,	PUNCT
fueconorg-10374	40	31	2013	2013	NUM
fueconorg-10374	40	32	,	,	PUNCT
fueconorg-10374	40	33	p.	p.	NOUN
fueconorg-10374	40	34	35	35	NUM
fueconorg-10374	40	35	;	;	PUNCT
fueconorg-10374	40	36	peng	peng	PROPN
fueconorg-10374	40	37	,	,	PUNCT
fueconorg-10374	40	38	bewley	bewley	PROPN
fueconorg-10374	40	39	,	,	PUNCT
fueconorg-10374	40	40	2009	2009	NUM
fueconorg-10374	40	41	,	,	PUNCT
fueconorg-10374	40	42	p.	p.	NOUN
fueconorg-10374	40	43	13	13	NUM
fueconorg-10374	40	44	.	.	PUNCT
fueconorg-10374	40	45	)	)	PUNCT
fueconorg-10374	40	46	;	;	PUNCT
fueconorg-10374	40	47	▪	▪	NOUN
fueconorg-10374	40	48	the	the	DET
fueconorg-10374	40	49	need	need	NOUN
fueconorg-10374	40	50	to	to	PART
fueconorg-10374	40	51	increase	increase	VERB
fueconorg-10374	40	52	the	the	DET
fueconorg-10374	40	53	auditors	auditor	NOUN
fueconorg-10374	40	54	’	’	PART
fueconorg-10374	40	55	awareness	awareness	NOUN
fueconorg-10374	40	56	of	of	ADP
fueconorg-10374	40	57	the	the	DET
fueconorg-10374	40	58	risks	risk	NOUN
fueconorg-10374	40	59	associated	associate	VERB
fueconorg-10374	40	60	with	with	ADP
fueconorg-10374	40	61	the	the	DET
fueconorg-10374	40	62	client	client	NOUN
fueconorg-10374	40	63	's	's	PART
fueconorg-10374	40	64	business	business	NOUN
fueconorg-10374	40	65	in	in	ADP
fueconorg-10374	40	66	fv	fv	PROPN
fueconorg-10374	40	67	measurement	measurement	PROPN
fueconorg-10374	40	68	(	(	PUNCT
fueconorg-10374	40	69	eilifsen	eilifsen	PROPN
fueconorg-10374	40	70	,	,	PUNCT
fueconorg-10374	40	71	2010	2010	NUM
fueconorg-10374	40	72	,	,	PUNCT
fueconorg-10374	40	73	pp	pp	ADJ
fueconorg-10374	40	74	.	.	PUNCT
fueconorg-10374	40	75	79	79	NUM
fueconorg-10374	40	76	,	,	PUNCT
fueconorg-10374	40	77	93	93	NUM
fueconorg-10374	40	78	;	;	PUNCT
fueconorg-10374	40	79	dauber	dauber	PROPN
fueconorg-10374	40	80	,	,	PUNCT
fueconorg-10374	40	81	2009	2009	NUM
fueconorg-10374	40	82	,	,	PUNCT
fueconorg-10374	40	83	p.	p.	NOUN
fueconorg-10374	40	84	162	162	NUM
fueconorg-10374	40	85	)	)	PUNCT
fueconorg-10374	40	86	;	;	PUNCT
fueconorg-10374	40	87	▪	▪	NOUN
fueconorg-10374	40	88	the	the	DET
fueconorg-10374	40	89	need	need	NOUN
fueconorg-10374	40	90	for	for	ADP
fueconorg-10374	40	91	special	special	ADJ
fueconorg-10374	40	92	audit	audit	NOUN
fueconorg-10374	40	93	obligations	obligation	NOUN
fueconorg-10374	40	94	in	in	ADP
fueconorg-10374	40	95	the	the	DET
fueconorg-10374	40	96	case	case	NOUN
fueconorg-10374	40	97	of	of	ADP
fueconorg-10374	40	98	fv	fv	PROPN
fueconorg-10374	40	99	accounting	accounting	NOUN
fueconorg-10374	40	100	fraud	fraud	NOUN
fueconorg-10374	40	101	(	(	PUNCT
fueconorg-10374	40	102	assessing	assess	VERB
fueconorg-10374	40	103	the	the	DET
fueconorg-10374	40	104	risks	risk	NOUN
fueconorg-10374	40	105	of	of	ADP
fueconorg-10374	40	106	material	material	NOUN
fueconorg-10374	40	107	misstatement	misstatement	NOUN
fueconorg-10374	40	108	in	in	ADP
fueconorg-10374	40	109	financial	financial	ADJ
fueconorg-10374	40	110	statements	statement	NOUN
fueconorg-10374	40	111	,	,	PUNCT
fueconorg-10374	40	112	including	include	VERB
fueconorg-10374	40	113	the	the	DET
fueconorg-10374	40	114	risks	risk	NOUN
fueconorg-10374	40	115	of	of	ADP
fueconorg-10374	40	116	criminal	criminal	ADJ
fueconorg-10374	40	117	activity	activity	NOUN
fueconorg-10374	40	118	;	;	PUNCT
fueconorg-10374	40	119	gaining	gain	VERB
fueconorg-10374	40	120	an	an	DET
fueconorg-10374	40	121	understanding	understanding	NOUN
fueconorg-10374	40	122	of	of	ADP
fueconorg-10374	40	123	the	the	DET
fueconorg-10374	40	124	design	design	NOUN
fueconorg-10374	40	125	and	and	CCONJ
fueconorg-10374	40	126	implementation	implementation	NOUN
fueconorg-10374	40	127	of	of	ADP
fueconorg-10374	40	128	client	client	NOUN
fueconorg-10374	40	129	's	's	PART
fueconorg-10374	40	130	internal	internal	ADJ
fueconorg-10374	40	131	controls	control	NOUN
fueconorg-10374	40	132	for	for	ADP
fueconorg-10374	40	133	the	the	DET
fueconorg-10374	40	134	application	application	NOUN
fueconorg-10374	40	135	of	of	ADP
fueconorg-10374	40	136	fv	fv	PROPN
fueconorg-10374	40	137	accounting	account	VERB
fueconorg-10374	40	138	in	in	ADP
fueconorg-10374	40	139	financial	financial	ADJ
fueconorg-10374	40	140	statements	statement	NOUN
fueconorg-10374	40	141	;	;	PUNCT
fueconorg-10374	40	142	conducting	conduct	VERB
fueconorg-10374	40	143	audit	audit	NOUN
fueconorg-10374	40	144	procedures	procedure	NOUN
fueconorg-10374	40	145	designed	design	VERB
fueconorg-10374	40	146	to	to	PART
fueconorg-10374	40	147	ensure	ensure	VERB
fueconorg-10374	40	148	that	that	SCONJ
fueconorg-10374	40	149	fv	fv	PROPN
fueconorg-10374	40	150	estimates	estimate	NOUN
fueconorg-10374	40	151	are	be	AUX
fueconorg-10374	40	152	made	make	VERB
fueconorg-10374	40	153	in	in	ADP
fueconorg-10374	40	154	accordance	accordance	NOUN
fueconorg-10374	40	155	with	with	ADP
fueconorg-10374	40	156	the	the	DET
fueconorg-10374	40	157	current	current	ADJ
fueconorg-10374	40	158	financial	financial	ADJ
fueconorg-10374	40	159	reporting	reporting	NOUN
fueconorg-10374	40	160	framework	framework	NOUN
fueconorg-10374	40	161	,	,	PUNCT
fueconorg-10374	40	162	including	include	VERB
fueconorg-10374	40	163	disclosures	disclosure	NOUN
fueconorg-10374	40	164	in	in	ADP
fueconorg-10374	40	165	notes	note	NOUN
fueconorg-10374	40	166	to	to	ADP
fueconorg-10374	40	167	financial	financial	ADJ
fueconorg-10374	40	168	statements	statement	NOUN
fueconorg-10374	40	169	)	)	PUNCT
fueconorg-10374	40	170	(	(	PUNCT
fueconorg-10374	40	171	zack	zack	PROPN
fueconorg-10374	40	172	,	,	PUNCT
fueconorg-10374	40	173	2009	2009	NUM
fueconorg-10374	40	174	,	,	PUNCT
fueconorg-10374	40	175	p.	p.	NOUN
fueconorg-10374	40	176	203	203	NUM
fueconorg-10374	40	177	)	)	PUNCT
fueconorg-10374	40	178	;	;	PUNCT
fueconorg-10374	40	179	▪	▪	X
fueconorg-10374	40	180	three	three	NUM
fueconorg-10374	40	181	key	key	ADJ
fueconorg-10374	40	182	challenges	challenge	NOUN
fueconorg-10374	40	183	for	for	ADP
fueconorg-10374	40	184	fv	fv	NOUN
fueconorg-10374	40	185	auditing	auditing	NOUN
fueconorg-10374	40	186	have	have	AUX
fueconorg-10374	40	187	been	be	AUX
fueconorg-10374	40	188	identified	identify	VERB
fueconorg-10374	40	189	:	:	PUNCT
fueconorg-10374	40	190	unrealized	unrealized	ADJ
fueconorg-10374	40	191	gains	gain	NOUN
fueconorg-10374	40	192	and	and	CCONJ
fueconorg-10374	40	193	losses	loss	NOUN
fueconorg-10374	40	194	,	,	PUNCT
fueconorg-10374	40	195	market	market	NOUN
fueconorg-10374	40	196	liquidity	liquidity	NOUN
fueconorg-10374	40	197	or	or	CCONJ
fueconorg-10374	40	198	illiquidity	illiquidity	NOUN
fueconorg-10374	40	199	,	,	PUNCT
fueconorg-10374	40	200	and	and	CCONJ
fueconorg-10374	40	201	"	"	PUNCT
fueconorg-10374	40	202	distorted	distort	VERB
fueconorg-10374	40	203	"	"	PUNCT
fueconorg-10374	40	204	cash	cash	NOUN
fueconorg-10374	40	205	flow	flow	NOUN
fueconorg-10374	40	206	distribution	distribution	NOUN
fueconorg-10374	40	207	,	,	PUNCT
fueconorg-10374	40	208	with	with	ADP
fueconorg-10374	40	209	market	market	NOUN
fueconorg-10374	40	210	liquidity	liquidity	NOUN
fueconorg-10374	40	211	being	be	AUX
fueconorg-10374	40	212	the	the	DET
fueconorg-10374	40	213	biggest	big	ADJ
fueconorg-10374	40	214	challenge	challenge	NOUN
fueconorg-10374	40	215	for	for	ADP
fueconorg-10374	40	216	auditors	auditor	NOUN
fueconorg-10374	40	217	(	(	PUNCT
fueconorg-10374	40	218	ryan	ryan	PROPN
fueconorg-10374	40	219	,	,	PUNCT
fueconorg-10374	40	220	2008	2008	NUM
fueconorg-10374	40	221	,	,	PUNCT
fueconorg-10374	40	222	p.	p.	NOUN
fueconorg-10374	40	223	1610	1610	NUM
fueconorg-10374	40	224	)	)	PUNCT
fueconorg-10374	40	225	;	;	PUNCT
fueconorg-10374	40	226	▪	▪	X
fueconorg-10374	40	227	multiple	multiple	ADJ
fueconorg-10374	40	228	listing	listing	NOUN
fueconorg-10374	40	229	of	of	ADP
fueconorg-10374	40	230	some	some	DET
fueconorg-10374	40	231	companies	company	NOUN
fueconorg-10374	40	232	(	(	PUNCT
fueconorg-10374	40	233	simultaneous	simultaneous	ADJ
fueconorg-10374	40	234	listing	listing	NOUN
fueconorg-10374	40	235	on	on	ADP
fueconorg-10374	40	236	the	the	DET
fueconorg-10374	40	237	stock	stock	NOUN
fueconorg-10374	40	238	exchanges	exchange	NOUN
fueconorg-10374	40	239	in	in	ADP
fueconorg-10374	40	240	china	china	PROPN
fueconorg-10374	40	241	,	,	PUNCT
fueconorg-10374	40	242	hong	hong	PROPN
fueconorg-10374	40	243	kong	kong	PROPN
fueconorg-10374	40	244	and	and	CCONJ
fueconorg-10374	40	245	the	the	DET
fueconorg-10374	40	246	usa	usa	PROPN
fueconorg-10374	40	247	)	)	PUNCT
fueconorg-10374	40	248	results	result	NOUN
fueconorg-10374	40	249	in	in	ADP
fueconorg-10374	40	250	different	different	ADJ
fueconorg-10374	40	251	prices	price	NOUN
fueconorg-10374	40	252	for	for	ADP
fueconorg-10374	40	253	the	the	DET
fueconorg-10374	40	254	shares	share	NOUN
fueconorg-10374	40	255	of	of	ADP
fueconorg-10374	40	256	the	the	DET
fueconorg-10374	40	257	same	same	ADJ
fueconorg-10374	40	258	company	company	NOUN
fueconorg-10374	40	259	,	,	PUNCT
fueconorg-10374	40	260	necessitating	necessitate	VERB
fueconorg-10374	40	261	complicated	complicated	ADJ
fueconorg-10374	40	262	determination	determination	NOUN
fueconorg-10374	40	263	of	of	ADP
fueconorg-10374	40	264	fv	fv	PROPN
fueconorg-10374	40	265	(	(	PUNCT
fueconorg-10374	40	266	peng	peng	PROPN
fueconorg-10374	40	267	,	,	PUNCT
fueconorg-10374	40	268	bewley	bewley	PROPN
fueconorg-10374	40	269	,	,	PUNCT
fueconorg-10374	40	270	2009	2009	NUM
fueconorg-10374	40	271	,	,	PUNCT
fueconorg-10374	40	272	pp	pp	ADP
fueconorg-10374	40	273	.	.	PUNCT
fueconorg-10374	41	1	26	26	NUM
fueconorg-10374	41	2	-	-	SYM
fueconorg-10374	41	3	27	27	NUM
fueconorg-10374	41	4	)	)	PUNCT
fueconorg-10374	41	5	;	;	PUNCT
fueconorg-10374	41	6	▪	▪	ADJ
fueconorg-10374	41	7	high	high	ADJ
fueconorg-10374	41	8	-	-	PUNCT
fueconorg-10374	41	9	quality	quality	NOUN
fueconorg-10374	41	10	internal	internal	ADJ
fueconorg-10374	41	11	audit	audit	NOUN
fueconorg-10374	41	12	minimizes	minimize	VERB
fueconorg-10374	41	13	the	the	DET
fueconorg-10374	41	14	auditor	auditor	NOUN
fueconorg-10374	41	15	's	's	PART
fueconorg-10374	41	16	efforts	effort	NOUN
fueconorg-10374	41	17	in	in	ADP
fueconorg-10374	41	18	auditing	audit	VERB
fueconorg-10374	41	19	fv	fv	PROPN
fueconorg-10374	41	20	estimates	estimate	NOUN
fueconorg-10374	41	21	.	.	PUNCT
fueconorg-10374	42	1	(	(	PUNCT
fueconorg-10374	42	2	gremling	gremling	NOUN
fueconorg-10374	42	3	and	and	CCONJ
fueconorg-10374	42	4	authors	author	NOUN
fueconorg-10374	42	5	,	,	PUNCT
fueconorg-10374	42	6	2004	2004	NUM
fueconorg-10374	42	7	,	,	PUNCT
fueconorg-10374	42	8	p.	p.	NOUN
fueconorg-10374	42	9	197	197	NUM
fueconorg-10374	42	10	)	)	PUNCT
fueconorg-10374	42	11	.	.	PUNCT
fueconorg-10374	43	1	▪	▪	ADJ
fueconorg-10374	43	2	research	research	NOUN
fueconorg-10374	43	3	on	on	ADP
fueconorg-10374	43	4	the	the	DET
fueconorg-10374	43	5	challenges	challenge	NOUN
fueconorg-10374	43	6	of	of	ADP
fueconorg-10374	43	7	auditing	audit	VERB
fueconorg-10374	43	8	financial	financial	ADJ
fueconorg-10374	43	9	statements	statement	NOUN
fueconorg-10374	43	10	under	under	ADP
fueconorg-10374	43	11	the	the	DET
fueconorg-10374	43	12	fv	fv	PROPN
fueconorg-10374	43	13	concept	concept	NOUN
fueconorg-10374	43	14	in	in	ADP
fueconorg-10374	43	15	developing	develop	VERB
fueconorg-10374	43	16	countries	country	NOUN
fueconorg-10374	43	17	and	and	CCONJ
fueconorg-10374	43	18	in	in	ADP
fueconorg-10374	43	19	underdeveloped	underdeveloped	ADJ
fueconorg-10374	43	20	and	and	CCONJ
fueconorg-10374	43	21	inactive	inactive	ADJ
fueconorg-10374	43	22	financial	financial	ADJ
fueconorg-10374	43	23	markets	market	NOUN
fueconorg-10374	43	24	has	have	AUX
fueconorg-10374	43	25	shown	show	VERB
fueconorg-10374	43	26	the	the	DET
fueconorg-10374	43	27	following	following	NOUN
fueconorg-10374	43	28	:	:	PUNCT
fueconorg-10374	43	29	▪	▪	NOUN
fueconorg-10374	43	30	in	in	ADP
fueconorg-10374	43	31	most	most	ADJ
fueconorg-10374	43	32	cases	case	NOUN
fueconorg-10374	43	33	,	,	PUNCT
fueconorg-10374	43	34	auditors	auditor	NOUN
fueconorg-10374	43	35	support	support	VERB
fueconorg-10374	43	36	the	the	DET
fueconorg-10374	43	37	fv	fv	PROPN
fueconorg-10374	43	38	concept	concept	NOUN
fueconorg-10374	43	39	in	in	ADP
fueconorg-10374	43	40	financial	financial	ADJ
fueconorg-10374	43	41	reporting	reporting	NOUN
fueconorg-10374	43	42	,	,	PUNCT
fueconorg-10374	43	43	but	but	CCONJ
fueconorg-10374	43	44	note	note	VERB
fueconorg-10374	43	45	problems	problem	NOUN
fueconorg-10374	43	46	with	with	ADP
fueconorg-10374	43	47	the	the	DET
fueconorg-10374	43	48	application	application	NOUN
fueconorg-10374	43	49	of	of	ADP
fueconorg-10374	43	50	this	this	DET
fueconorg-10374	43	51	concept	concept	NOUN
fueconorg-10374	43	52	in	in	ADP
fueconorg-10374	43	53	both	both	DET
fueconorg-10374	43	54	accounting	account	VERB
fueconorg-10374	43	55	and	and	CCONJ
fueconorg-10374	43	56	auditing	auditing	NOUN
fueconorg-10374	43	57	(	(	PUNCT
fueconorg-10374	43	58	bratten	bratten	PROPN
fueconorg-10374	43	59	,	,	PUNCT
fueconorg-10374	43	60	gaynor	gaynor	PROPN
fueconorg-10374	43	61	,	,	PUNCT
fueconorg-10374	43	62	mcdaniel	mcdaniel	PROPN
fueconorg-10374	43	63	,	,	PUNCT
fueconorg-10374	43	64	montague	montague	PROPN
fueconorg-10374	43	65	,	,	PUNCT
fueconorg-10374	43	66	sierra	sierra	PROPN
fueconorg-10374	43	67	,	,	PUNCT
fueconorg-10374	43	68	2013	2013	NUM
fueconorg-10374	43	69	,	,	PUNCT
fueconorg-10374	43	70	p.	p.	NOUN
fueconorg-10374	43	71	11	11	NUM
fueconorg-10374	43	72	)	)	PUNCT
fueconorg-10374	43	73	;	;	PUNCT
fueconorg-10374	43	74	▪	▪	ADJ
fueconorg-10374	43	75	auditors	auditor	NOUN
fueconorg-10374	43	76	sometimes	sometimes	ADV
fueconorg-10374	43	77	do	do	AUX
fueconorg-10374	43	78	not	not	PART
fueconorg-10374	43	79	understand	understand	VERB
fueconorg-10374	43	80	the	the	DET
fueconorg-10374	43	81	key	key	ADJ
fueconorg-10374	43	82	risk	risk	NOUN
fueconorg-10374	43	83	factors	factor	NOUN
fueconorg-10374	43	84	in	in	ADP
fueconorg-10374	43	85	fv	fv	PROPN
fueconorg-10374	43	86	models	model	NOUN
fueconorg-10374	43	87	used	use	VERB
fueconorg-10374	43	88	by	by	ADP
fueconorg-10374	43	89	client	client	NOUN
fueconorg-10374	43	90	management	management	NOUN
fueconorg-10374	43	91	due	due	ADP
fueconorg-10374	43	92	to	to	ADP
fueconorg-10374	43	93	lack	lack	NOUN
fueconorg-10374	43	94	of	of	ADP
fueconorg-10374	43	95	knowledge	knowledge	NOUN
fueconorg-10374	43	96	of	of	ADP
fueconorg-10374	43	97	the	the	DET
fueconorg-10374	43	98	methods	method	NOUN
fueconorg-10374	43	99	and	and	CCONJ
fueconorg-10374	43	100	models	model	NOUN
fueconorg-10374	43	101	used	use	VERB
fueconorg-10374	43	102	,	,	PUNCT
fueconorg-10374	43	103	resulting	result	VERB
fueconorg-10374	43	104	56	56	NUM
fueconorg-10374	43	105	lj	lj	PROPN
fueconorg-10374	43	106	.	.	PUNCT
fueconorg-10374	44	1	bonić	bonić	PROPN
fueconorg-10374	44	2	,	,	PUNCT
fueconorg-10374	44	3	v.	v.	ADP
fueconorg-10374	44	4	janković	janković	NOUN
fueconorg-10374	44	5	-	-	PUNCT
fueconorg-10374	44	6	milić	milić	PROPN
fueconorg-10374	44	7	,	,	PUNCT
fueconorg-10374	44	8	b.	b.	PROPN
fueconorg-10374	44	9	rupić	rupić	PROPN
fueconorg-10374	44	10	in	in	ADP
fueconorg-10374	44	11	misinterpretation	misinterpretation	NOUN
fueconorg-10374	44	12	of	of	ADP
fueconorg-10374	44	13	key	key	ADJ
fueconorg-10374	44	14	assumptions	assumption	NOUN
fueconorg-10374	44	15	of	of	ADP
fueconorg-10374	44	16	the	the	DET
fueconorg-10374	44	17	models	model	NOUN
fueconorg-10374	44	18	used	use	VERB
fueconorg-10374	44	19	(	(	PUNCT
fueconorg-10374	44	20	carpentier	carpentier	NOUN
fueconorg-10374	44	21	,	,	PUNCT
fueconorg-10374	44	22	labelle	labelle	PROPN
fueconorg-10374	44	23	,	,	PUNCT
fueconorg-10374	44	24	laurent	laurent	PROPN
fueconorg-10374	44	25	,	,	PUNCT
fueconorg-10374	44	26	suret	suret	PROPN
fueconorg-10374	44	27	,	,	PUNCT
fueconorg-10374	44	28	2008	2008	NUM
fueconorg-10374	44	29	,	,	PUNCT
fueconorg-10374	44	30	p.	p.	NOUN
fueconorg-10374	44	31	1	1	NUM
fueconorg-10374	44	32	)	)	PUNCT
fueconorg-10374	44	33	;	;	PUNCT
fueconorg-10374	44	34	▪	▪	NOUN
fueconorg-10374	44	35	the	the	DET
fueconorg-10374	44	36	need	need	NOUN
fueconorg-10374	44	37	for	for	ADP
fueconorg-10374	44	38	greater	great	ADJ
fueconorg-10374	44	39	involvement	involvement	NOUN
fueconorg-10374	44	40	of	of	ADP
fueconorg-10374	44	41	experts	expert	NOUN
fueconorg-10374	44	42	in	in	ADP
fueconorg-10374	44	43	assessing	assess	VERB
fueconorg-10374	44	44	fair	fair	ADJ
fueconorg-10374	44	45	value	value	NOUN
fueconorg-10374	44	46	and	and	CCONJ
fueconorg-10374	44	47	their	their	PRON
fueconorg-10374	44	48	training	training	NOUN
fueconorg-10374	44	49	(	(	PUNCT
fueconorg-10374	44	50	carpentier	carpentier	NOUN
fueconorg-10374	44	51	,	,	PUNCT
fueconorg-10374	44	52	labelle	labelle	PROPN
fueconorg-10374	44	53	,	,	PUNCT
fueconorg-10374	44	54	laurent	laurent	NOUN
fueconorg-10374	44	55	,	,	PUNCT
fueconorg-10374	44	56	&	&	CCONJ
fueconorg-10374	44	57	suret	suret	PROPN
fueconorg-10374	44	58	,	,	PUNCT
fueconorg-10374	44	59	2008	2008	NUM
fueconorg-10374	44	60	,	,	PUNCT
fueconorg-10374	44	61	p.1	p.1	NOUN
fueconorg-10374	44	62	;	;	PUNCT
fueconorg-10374	44	63	kumarasiri	kumarasiri	PROPN
fueconorg-10374	44	64	,	,	PUNCT
fueconorg-10374	44	65	fisher	fisher	PROPN
fueconorg-10374	44	66	,	,	PUNCT
fueconorg-10374	44	67	2011	2011	NUM
fueconorg-10374	44	68	,	,	PUNCT
fueconorg-10374	44	69	p.	p.	NOUN
fueconorg-10374	44	70	82	82	NUM
fueconorg-10374	44	71	;	;	PUNCT
fueconorg-10374	44	72	okafor	okafor	PROPN
fueconorg-10374	44	73	,	,	PUNCT
fueconorg-10374	44	74	ogiedu	ogiedu	NOUN
fueconorg-10374	44	75	,	,	PUNCT
fueconorg-10374	44	76	2012	2012	NUM
fueconorg-10374	44	77	,	,	PUNCT
fueconorg-10374	44	78	pp	pp	ADV
fueconorg-10374	44	79	.	.	PUNCT
fueconorg-10374	45	1	420	420	NUM
fueconorg-10374	45	2	-	-	SYM
fueconorg-10374	45	3	421	421	NUM
fueconorg-10374	45	4	.	.	PUNCT
fueconorg-10374	45	5	)	)	PUNCT
fueconorg-10374	46	1	;	;	PUNCT
fueconorg-10374	46	2	▪	▪	X
fueconorg-10374	46	3	the	the	DET
fueconorg-10374	46	4	existence	existence	NOUN
fueconorg-10374	46	5	of	of	ADP
fueconorg-10374	46	6	inactive	inactive	ADJ
fueconorg-10374	46	7	markets	market	NOUN
fueconorg-10374	46	8	for	for	ADP
fueconorg-10374	46	9	assets	asset	NOUN
fueconorg-10374	46	10	and	and	CCONJ
fueconorg-10374	46	11	liabilities	liability	NOUN
fueconorg-10374	46	12	subject	subject	ADJ
fueconorg-10374	46	13	to	to	ADP
fueconorg-10374	46	14	valuation	valuation	NOUN
fueconorg-10374	46	15	,	,	PUNCT
fueconorg-10374	46	16	which	which	PRON
fueconorg-10374	46	17	complicates	complicate	VERB
fueconorg-10374	46	18	fv	fv	PROPN
fueconorg-10374	46	19	measurement	measurement	NOUN
fueconorg-10374	46	20	on	on	ADP
fueconorg-10374	46	21	a	a	DET
fueconorg-10374	46	22	market	market	NOUN
fueconorg-10374	46	23	basis	basis	NOUN
fueconorg-10374	46	24	.	.	PUNCT
fueconorg-10374	47	1	(	(	PUNCT
fueconorg-10374	47	2	kumarasiri	kumarasiri	PROPN
fueconorg-10374	47	3	,	,	PUNCT
fueconorg-10374	47	4	fisher	fisher	PROPN
fueconorg-10374	47	5	,	,	PUNCT
fueconorg-10374	47	6	2011	2011	NUM
fueconorg-10374	47	7	,	,	PUNCT
fueconorg-10374	47	8	p.	p.	NOUN
fueconorg-10374	47	9	68	68	NUM
fueconorg-10374	47	10	;	;	PUNCT
fueconorg-10374	47	11	amanamah	amanamah	PROPN
fueconorg-10374	47	12	,	,	PUNCT
fueconorg-10374	47	13	owusu	owusu	PROPN
fueconorg-10374	47	14	,	,	PUNCT
fueconorg-10374	47	15	2016	2016	NUM
fueconorg-10374	47	16	,	,	PUNCT
fueconorg-10374	47	17	p.	p.	NOUN
fueconorg-10374	47	18	26	26	NUM
fueconorg-10374	47	19	;)	;)	SYM
fueconorg-10374	47	20	;	;	PUNCT
fueconorg-10374	47	21	▪	▪	ADJ
fueconorg-10374	47	22	difficulties	difficulty	NOUN
fueconorg-10374	47	23	regarding	regard	VERB
fueconorg-10374	47	24	variations	variation	NOUN
fueconorg-10374	47	25	in	in	ADP
fueconorg-10374	47	26	fv	fv	PROPN
fueconorg-10374	47	27	measurement	measurement	NOUN
fueconorg-10374	47	28	techniques	technique	NOUN
fueconorg-10374	47	29	in	in	ADP
fueconorg-10374	47	30	different	different	ADJ
fueconorg-10374	47	31	industries	industry	NOUN
fueconorg-10374	47	32	(	(	PUNCT
fueconorg-10374	47	33	kumarasiri	kumarasiri	PROPN
fueconorg-10374	47	34	,	,	PUNCT
fueconorg-10374	47	35	fisher	fisher	PROPN
fueconorg-10374	47	36	,	,	PUNCT
fueconorg-10374	47	37	2011	2011	NUM
fueconorg-10374	47	38	,	,	PUNCT
fueconorg-10374	47	39	p.	p.	NOUN
fueconorg-10374	47	40	82	82	NUM
fueconorg-10374	47	41	)	)	PUNCT
fueconorg-10374	47	42	;	;	PUNCT
fueconorg-10374	47	43	▪	▪	ADJ
fueconorg-10374	47	44	problems	problem	NOUN
fueconorg-10374	47	45	in	in	ADP
fueconorg-10374	47	46	the	the	DET
fueconorg-10374	47	47	application	application	NOUN
fueconorg-10374	47	48	of	of	ADP
fueconorg-10374	47	49	future	future	ADJ
fueconorg-10374	47	50	events	event	NOUN
fueconorg-10374	47	51	and	and	CCONJ
fueconorg-10374	47	52	assumptions	assumption	NOUN
fueconorg-10374	47	53	in	in	ADP
fueconorg-10374	47	54	return	return	NOUN
fueconorg-10374	47	55	-	-	PUNCT
fueconorg-10374	47	56	based	base	VERB
fueconorg-10374	47	57	fv	fv	PROPN
fueconorg-10374	47	58	estimation	estimation	NOUN
fueconorg-10374	47	59	models	model	NOUN
fueconorg-10374	47	60	(	(	PUNCT
fueconorg-10374	47	61	kumarasiri	kumarasiri	PROPN
fueconorg-10374	47	62	,	,	PUNCT
fueconorg-10374	47	63	fisher	fisher	PROPN
fueconorg-10374	47	64	,	,	PUNCT
fueconorg-10374	47	65	2011	2011	NUM
fueconorg-10374	47	66	,	,	PUNCT
fueconorg-10374	47	67	p.	p.	NOUN
fueconorg-10374	47	68	82	82	NUM
fueconorg-10374	47	69	)	)	PUNCT
fueconorg-10374	47	70	.	.	PUNCT
fueconorg-10374	48	1	the	the	DET
fueconorg-10374	48	2	application	application	NOUN
fueconorg-10374	48	3	of	of	ADP
fueconorg-10374	48	4	the	the	DET
fueconorg-10374	48	5	fv	fv	PROPN
fueconorg-10374	48	6	concept	concept	NOUN
fueconorg-10374	48	7	in	in	ADP
fueconorg-10374	48	8	financial	financial	ADJ
fueconorg-10374	48	9	reporting	reporting	NOUN
fueconorg-10374	48	10	has	have	AUX
fueconorg-10374	48	11	greatly	greatly	ADV
fueconorg-10374	48	12	contributed	contribute	VERB
fueconorg-10374	48	13	to	to	ADP
fueconorg-10374	48	14	increased	increase	VERB
fueconorg-10374	48	15	financial	financial	ADJ
fueconorg-10374	48	16	results	result	NOUN
fueconorg-10374	48	17	,	,	PUNCT
fueconorg-10374	48	18	i.e.	i.e.	X
fueconorg-10374	48	19	artificially	artificially	ADV
fueconorg-10374	48	20	increased	increase	VERB
fueconorg-10374	48	21	profits	profit	NOUN
fueconorg-10374	48	22	and	and	CCONJ
fueconorg-10374	48	23	dividends	dividend	NOUN
fueconorg-10374	48	24	in	in	ADP
fueconorg-10374	48	25	the	the	DET
fueconorg-10374	48	26	financial	financial	ADJ
fueconorg-10374	48	27	statements	statement	NOUN
fueconorg-10374	48	28	of	of	ADP
fueconorg-10374	48	29	companies	company	NOUN
fueconorg-10374	48	30	that	that	PRON
fueconorg-10374	48	31	have	have	AUX
fueconorg-10374	48	32	misapplied	misapply	VERB
fueconorg-10374	48	33	this	this	DET
fueconorg-10374	48	34	method	method	NOUN
fueconorg-10374	48	35	or	or	CCONJ
fueconorg-10374	48	36	due	due	ADJ
fueconorg-10374	48	37	to	to	ADP
fueconorg-10374	48	38	inherent	inherent	ADJ
fueconorg-10374	48	39	limitations	limitation	NOUN
fueconorg-10374	48	40	in	in	ADP
fueconorg-10374	48	41	the	the	DET
fueconorg-10374	48	42	application	application	NOUN
fueconorg-10374	48	43	of	of	ADP
fueconorg-10374	48	44	this	this	DET
fueconorg-10374	48	45	method	method	NOUN
fueconorg-10374	48	46	in	in	ADP
fueconorg-10374	48	47	both	both	CCONJ
fueconorg-10374	48	48	developed	developed	ADJ
fueconorg-10374	48	49	and	and	CCONJ
fueconorg-10374	48	50	non	non	ADJ
fueconorg-10374	48	51	-	-	ADJ
fueconorg-10374	48	52	developed	develop	VERB
fueconorg-10374	48	53	financial	financial	ADJ
fueconorg-10374	48	54	markets	market	NOUN
fueconorg-10374	48	55	as	as	ADV
fueconorg-10374	48	56	well	well	ADV
fueconorg-10374	48	57	as	as	ADP
fueconorg-10374	48	58	countries	country	NOUN
fueconorg-10374	48	59	that	that	PRON
fueconorg-10374	48	60	have	have	AUX
fueconorg-10374	48	61	experienced	experience	VERB
fueconorg-10374	48	62	a	a	DET
fueconorg-10374	48	63	market	market	NOUN
fueconorg-10374	48	64	boom	boom	NOUN
fueconorg-10374	48	65	(	(	PUNCT
fueconorg-10374	48	66	siam	siam	NOUN
fueconorg-10374	48	67	,	,	PUNCT
fueconorg-10374	48	68	abdullatif	abdullatif	NOUN
fueconorg-10374	48	69	,	,	PUNCT
fueconorg-10374	48	70	2011	2011	NUM
fueconorg-10374	48	71	;	;	PUNCT
fueconorg-10374	48	72	nguyen	nguyen	NOUN
fueconorg-10374	48	73	,	,	PUNCT
fueconorg-10374	48	74	2019	2019	NUM
fueconorg-10374	48	75	)	)	PUNCT
fueconorg-10374	48	76	or	or	CCONJ
fueconorg-10374	48	77	the	the	DET
fueconorg-10374	48	78	financial	financial	ADJ
fueconorg-10374	48	79	market	market	NOUN
fueconorg-10374	48	80	crisis	crisis	NOUN
fueconorg-10374	48	81	(	(	PUNCT
fueconorg-10374	48	82	laux	laux	PROPN
fueconorg-10374	48	83	,	,	PUNCT
fueconorg-10374	48	84	leuz	leuz	VERB
fueconorg-10374	48	85	,	,	PUNCT
fueconorg-10374	48	86	2009	2009	NUM
fueconorg-10374	48	87	;	;	PUNCT
fueconorg-10374	48	88	procházka	procházka	ADJ
fueconorg-10374	48	89	,	,	PUNCT
fueconorg-10374	48	90	2011	2011	NUM
fueconorg-10374	48	91	;	;	PUNCT
fueconorg-10374	48	92	badertscher	badertscher	NUM
fueconorg-10374	48	93	,	,	PUNCT
fueconorg-10374	48	94	burks	burks	PROPN
fueconorg-10374	48	95	,	,	PUNCT
fueconorg-10374	48	96	&	&	CCONJ
fueconorg-10374	48	97	easton	easton	PROPN
fueconorg-10374	48	98	,	,	PUNCT
fueconorg-10374	48	99	2012	2012	NUM
fueconorg-10374	48	100	)	)	PUNCT
fueconorg-10374	48	101	.	.	PUNCT
fueconorg-10374	49	1	this	this	PRON
fueconorg-10374	49	2	has	have	AUX
fueconorg-10374	49	3	created	create	VERB
fueconorg-10374	49	4	numerous	numerous	ADJ
fueconorg-10374	49	5	challenges	challenge	NOUN
fueconorg-10374	49	6	for	for	ADP
fueconorg-10374	49	7	auditors	auditor	NOUN
fueconorg-10374	49	8	,	,	PUNCT
fueconorg-10374	49	9	who	who	PRON
fueconorg-10374	49	10	are	be	AUX
fueconorg-10374	49	11	expected	expect	VERB
fueconorg-10374	49	12	to	to	PART
fueconorg-10374	49	13	express	express	VERB
fueconorg-10374	49	14	relevant	relevant	ADJ
fueconorg-10374	49	15	opinion	opinion	NOUN
fueconorg-10374	49	16	in	in	ADP
fueconorg-10374	49	17	terms	term	NOUN
fueconorg-10374	49	18	of	of	ADP
fueconorg-10374	49	19	high	high	ADJ
fueconorg-10374	49	20	inherent	inherent	ADJ
fueconorg-10374	49	21	risk	risk	NOUN
fueconorg-10374	49	22	,	,	PUNCT
fueconorg-10374	49	23	since	since	SCONJ
fueconorg-10374	49	24	fv	fv	PROPN
fueconorg-10374	49	25	valuation	valuation	NOUN
fueconorg-10374	49	26	arises	arise	VERB
fueconorg-10374	49	27	as	as	ADP
fueconorg-10374	49	28	a	a	DET
fueconorg-10374	49	29	result	result	NOUN
fueconorg-10374	49	30	of	of	ADP
fueconorg-10374	49	31	judgment	judgment	NOUN
fueconorg-10374	49	32	.	.	PUNCT
fueconorg-10374	50	1	3	3	X
fueconorg-10374	50	2	.	.	X
fueconorg-10374	50	3	key	key	ADJ
fueconorg-10374	50	4	challenges	challenge	NOUN
fueconorg-10374	50	5	in	in	ADP
fueconorg-10374	50	6	audit	audit	NOUN
fueconorg-10374	50	7	of	of	ADP
fueconorg-10374	50	8	financial	financial	ADJ
fueconorg-10374	50	9	statements	statement	NOUN
fueconorg-10374	50	10	at	at	ADP
fueconorg-10374	50	11	fvc	fvc	PROPN
fueconorg-10374	50	12	in	in	ADP
fueconorg-10374	50	13	the	the	DET
fueconorg-10374	50	14	republic	republic	NOUN
fueconorg-10374	50	15	of	of	ADP
fueconorg-10374	50	16	serbia	serbia	PROPN
fueconorg-10374	50	17	specific	specific	ADJ
fueconorg-10374	50	18	economic	economic	ADJ
fueconorg-10374	50	19	conditions	condition	NOUN
fueconorg-10374	50	20	,	,	PUNCT
fueconorg-10374	50	21	as	as	ADV
fueconorg-10374	50	22	well	well	ADV
fueconorg-10374	50	23	as	as	ADP
fueconorg-10374	50	24	underdeveloped	underdeveloped	ADJ
fueconorg-10374	50	25	and	and	CCONJ
fueconorg-10374	50	26	under	under	ADP
fueconorg-10374	50	27	-	-	PUNCT
fueconorg-10374	50	28	active	active	ADJ
fueconorg-10374	50	29	financial	financial	ADJ
fueconorg-10374	50	30	markets	market	NOUN
fueconorg-10374	50	31	in	in	ADP
fueconorg-10374	50	32	serbia	serbia	PROPN
fueconorg-10374	50	33	,	,	PUNCT
fueconorg-10374	50	34	cause	cause	VERB
fueconorg-10374	50	35	specific	specific	ADJ
fueconorg-10374	50	36	audit	audit	NOUN
fueconorg-10374	50	37	of	of	ADP
fueconorg-10374	50	38	fv	fv	PROPN
fueconorg-10374	50	39	estimates	estimate	NOUN
fueconorg-10374	50	40	in	in	ADP
fueconorg-10374	50	41	these	these	DET
fueconorg-10374	50	42	areas	area	NOUN
fueconorg-10374	50	43	.	.	PUNCT
fueconorg-10374	51	1	auditors	auditor	NOUN
fueconorg-10374	51	2	face	face	VERB
fueconorg-10374	51	3	challenges	challenge	NOUN
fueconorg-10374	51	4	posed	pose	VERB
fueconorg-10374	51	5	by	by	ADP
fueconorg-10374	51	6	the	the	DET
fueconorg-10374	51	7	effects	effect	NOUN
fueconorg-10374	51	8	of	of	ADP
fueconorg-10374	51	9	applying	apply	VERB
fueconorg-10374	51	10	the	the	DET
fueconorg-10374	51	11	fvc	fvc	NOUN
fueconorg-10374	51	12	in	in	ADP
fueconorg-10374	51	13	a	a	DET
fueconorg-10374	51	14	)	)	PUNCT
fueconorg-10374	51	15	evaluating	evaluate	VERB
fueconorg-10374	51	16	fv	fv	PROPN
fueconorg-10374	51	17	estimates	estimate	NOUN
fueconorg-10374	51	18	in	in	ADP
fueconorg-10374	51	19	serbia	serbia	PROPN
fueconorg-10374	51	20	and	and	CCONJ
fueconorg-10374	51	21	b	b	X
fueconorg-10374	51	22	)	)	PUNCT
fueconorg-10374	51	23	selecting	select	VERB
fueconorg-10374	51	24	techniques	technique	NOUN
fueconorg-10374	51	25	and	and	CCONJ
fueconorg-10374	51	26	procedures	procedure	NOUN
fueconorg-10374	51	27	in	in	ADP
fueconorg-10374	51	28	auditing	audit	VERB
fueconorg-10374	51	29	fv	fv	PROPN
fueconorg-10374	51	30	financial	financial	ADJ
fueconorg-10374	51	31	statements	statement	NOUN
fueconorg-10374	51	32	.	.	PUNCT
fueconorg-10374	52	1	3.1	3.1	NUM
fueconorg-10374	52	2	.	.	PUNCT
fueconorg-10374	52	3	challenges	challenge	NOUN
fueconorg-10374	52	4	for	for	ADP
fueconorg-10374	52	5	serbian	serbian	ADJ
fueconorg-10374	52	6	auditors	auditor	NOUN
fueconorg-10374	52	7	in	in	ADP
fueconorg-10374	52	8	evaluating	evaluate	VERB
fueconorg-10374	52	9	fv	fv	PROPN
fueconorg-10374	52	10	estimates	estimate	VERB
fueconorg-10374	52	11	the	the	DET
fueconorg-10374	52	12	regulatory	regulatory	ADJ
fueconorg-10374	52	13	framework	framework	NOUN
fueconorg-10374	52	14	for	for	ADP
fueconorg-10374	52	15	financial	financial	ADJ
fueconorg-10374	52	16	reporting	reporting	NOUN
fueconorg-10374	52	17	under	under	ADP
fueconorg-10374	52	18	the	the	DET
fueconorg-10374	52	19	fvc	fvc	NOUN
fueconorg-10374	52	20	in	in	ADP
fueconorg-10374	52	21	the	the	DET
fueconorg-10374	52	22	republic	republic	NOUN
fueconorg-10374	52	23	of	of	ADP
fueconorg-10374	52	24	serbia	serbia	PROPN
fueconorg-10374	52	25	is	be	AUX
fueconorg-10374	52	26	the	the	DET
fueconorg-10374	52	27	law	law	NOUN
fueconorg-10374	52	28	on	on	ADP
fueconorg-10374	52	29	accounting	accounting	NOUN
fueconorg-10374	52	30	,	,	PUNCT
fueconorg-10374	52	31	as	as	ADV
fueconorg-10374	52	32	well	well	ADV
fueconorg-10374	52	33	as	as	ADP
fueconorg-10374	52	34	ifrs	ifrs	NOUN
fueconorg-10374	52	35	13	13	NUM
fueconorg-10374	52	36	:	:	PUNCT
fueconorg-10374	52	37	fair	fair	ADJ
fueconorg-10374	52	38	value	value	NOUN
fueconorg-10374	52	39	measurement	measurement	NOUN
fueconorg-10374	52	40	and	and	CCONJ
fueconorg-10374	52	41	other	other	ADJ
fueconorg-10374	52	42	international	international	ADJ
fueconorg-10374	52	43	standards	standard	NOUN
fueconorg-10374	52	44	that	that	PRON
fueconorg-10374	52	45	indirectly	indirectly	ADV
fueconorg-10374	52	46	relate	relate	VERB
fueconorg-10374	52	47	to	to	ADP
fueconorg-10374	52	48	the	the	DET
fueconorg-10374	52	49	valuation	valuation	NOUN
fueconorg-10374	52	50	of	of	ADP
fueconorg-10374	52	51	fv	fv	PROPN
fueconorg-10374	52	52	assets	asset	NOUN
fueconorg-10374	52	53	and	and	CCONJ
fueconorg-10374	52	54	liabilities	liability	NOUN
fueconorg-10374	52	55	.	.	PUNCT
fueconorg-10374	53	1	the	the	DET
fueconorg-10374	53	2	specificity	specificity	NOUN
fueconorg-10374	53	3	of	of	ADP
fueconorg-10374	53	4	ifrs	ifrs	PROPN
fueconorg-10374	53	5	13	13	NUM
fueconorg-10374	53	6	application	application	NOUN
fueconorg-10374	53	7	in	in	ADP
fueconorg-10374	53	8	financial	financial	ADJ
fueconorg-10374	53	9	reporting	reporting	NOUN
fueconorg-10374	53	10	in	in	ADP
fueconorg-10374	53	11	serbia	serbia	PROPN
fueconorg-10374	53	12	is	be	AUX
fueconorg-10374	53	13	conditioned	condition	VERB
fueconorg-10374	53	14	by	by	ADP
fueconorg-10374	53	15	underdeveloped	underdeveloped	ADJ
fueconorg-10374	53	16	financial	financial	ADJ
fueconorg-10374	53	17	market	market	NOUN
fueconorg-10374	53	18	,	,	PUNCT
fueconorg-10374	53	19	which	which	PRON
fueconorg-10374	53	20	causes	cause	VERB
fueconorg-10374	53	21	problems	problem	NOUN
fueconorg-10374	53	22	in	in	ADP
fueconorg-10374	53	23	the	the	DET
fueconorg-10374	53	24	selection	selection	NOUN
fueconorg-10374	53	25	of	of	ADP
fueconorg-10374	53	26	an	an	DET
fueconorg-10374	53	27	adequate	adequate	ADJ
fueconorg-10374	53	28	fv	fv	NOUN
fueconorg-10374	53	29	estimation	estimation	NOUN
fueconorg-10374	53	30	method	method	NOUN
fueconorg-10374	53	31	and	and	CCONJ
fueconorg-10374	53	32	the	the	DET
fueconorg-10374	53	33	specific	specific	ADJ
fueconorg-10374	53	34	definition	definition	NOUN
fueconorg-10374	53	35	of	of	ADP
fueconorg-10374	53	36	levels	level	NOUN
fueconorg-10374	53	37	in	in	ADP
fueconorg-10374	53	38	the	the	DET
fueconorg-10374	53	39	hierarchy	hierarchy	NOUN
fueconorg-10374	53	40	of	of	ADP
fueconorg-10374	53	41	inputs	input	NOUN
fueconorg-10374	53	42	for	for	ADP
fueconorg-10374	53	43	fv	fv	PROPN
fueconorg-10374	53	44	determination	determination	NOUN
fueconorg-10374	53	45	.	.	PUNCT
fueconorg-10374	54	1	ifrs	ifrs	PROPN
fueconorg-10374	54	2	13	13	NUM
fueconorg-10374	54	3	provides	provide	VERB
fueconorg-10374	54	4	that	that	SCONJ
fueconorg-10374	54	5	a	a	DET
fueconorg-10374	54	6	company	company	NOUN
fueconorg-10374	54	7	should	should	AUX
fueconorg-10374	54	8	apply	apply	VERB
fueconorg-10374	54	9	valuation	valuation	NOUN
fueconorg-10374	54	10	techniques	technique	NOUN
fueconorg-10374	54	11	in	in	ADP
fueconorg-10374	54	12	line	line	NOUN
fueconorg-10374	54	13	with	with	ADP
fueconorg-10374	54	14	the	the	DET
fueconorg-10374	54	15	circumstances	circumstance	NOUN
fueconorg-10374	54	16	with	with	ADP
fueconorg-10374	54	17	sufficient	sufficient	ADJ
fueconorg-10374	54	18	data	datum	NOUN
fueconorg-10374	54	19	available	available	ADJ
fueconorg-10374	54	20	to	to	PART
fueconorg-10374	54	21	measure	measure	VERB
fueconorg-10374	54	22	fv	fv	PROPN
fueconorg-10374	54	23	and	and	CCONJ
fueconorg-10374	54	24	the	the	DET
fueconorg-10374	54	25	maximum	maximum	ADJ
fueconorg-10374	54	26	application	application	NOUN
fueconorg-10374	54	27	of	of	ADP
fueconorg-10374	54	28	relevant	relevant	ADJ
fueconorg-10374	54	29	observable	observable	ADJ
fueconorg-10374	54	30	inputs	input	NOUN
fueconorg-10374	54	31	and	and	CCONJ
fueconorg-10374	54	32	the	the	DET
fueconorg-10374	54	33	minimum	minimum	ADJ
fueconorg-10374	54	34	use	use	NOUN
fueconorg-10374	54	35	of	of	ADP
fueconorg-10374	54	36	non	non	ADJ
fueconorg-10374	54	37	-	-	ADJ
fueconorg-10374	54	38	observable	observable	ADJ
fueconorg-10374	54	39	inputs	input	NOUN
fueconorg-10374	54	40	.	.	PUNCT
fueconorg-10374	55	1	the	the	DET
fueconorg-10374	55	2	three	three	NUM
fueconorg-10374	55	3	most	most	ADV
fueconorg-10374	55	4	common	common	ADJ
fueconorg-10374	55	5	valuation	valuation	NOUN
fueconorg-10374	55	6	techniques	technique	NOUN
fueconorg-10374	55	7	used	use	VERB
fueconorg-10374	55	8	in	in	ADP
fueconorg-10374	55	9	fv	fv	PROPN
fueconorg-10374	55	10	estimation	estimation	NOUN
fueconorg-10374	55	11	are	be	AUX
fueconorg-10374	55	12	(	(	PUNCT
fueconorg-10374	55	13	www.mfin.gov.rs	www.mfin.gov.rs	X
fueconorg-10374	55	14	):	):	PUNCT
fueconorg-10374	55	15	market	market	NOUN
fueconorg-10374	55	16	access	access	NOUN
fueconorg-10374	55	17	,	,	PUNCT
fueconorg-10374	55	18	cost	cost	NOUN
fueconorg-10374	55	19	approach	approach	NOUN
fueconorg-10374	55	20	and	and	CCONJ
fueconorg-10374	55	21	revenue	revenue	NOUN
fueconorg-10374	55	22	approach	approach	NOUN
fueconorg-10374	55	23	ifrs	ifrs	PROPN
fueconorg-10374	55	24	13	13	NUM
fueconorg-10374	55	25	introduces	introduce	NOUN
fueconorg-10374	55	26	,	,	PUNCT
fueconorg-10374	55	27	for	for	ADP
fueconorg-10374	55	28	the	the	DET
fueconorg-10374	55	29	first	first	ADJ
fueconorg-10374	55	30	time	time	NOUN
fueconorg-10374	55	31	,	,	PUNCT
fueconorg-10374	55	32	fv	fv	PROPN
fueconorg-10374	55	33	hierarchy	hierarchy	NOUN
fueconorg-10374	55	34	that	that	PRON
fueconorg-10374	55	35	classifies	classify	VERB
fueconorg-10374	55	36	valuation	valuation	NOUN
fueconorg-10374	55	37	inputs	input	NOUN
fueconorg-10374	55	38	used	use	VERB
fueconorg-10374	55	39	to	to	PART
fueconorg-10374	55	40	measure	measure	VERB
fueconorg-10374	55	41	fv	fv	NOUN
fueconorg-10374	55	42	in	in	ADP
fueconorg-10374	55	43	three	three	NUM
fueconorg-10374	55	44	levels	level	NOUN
fueconorg-10374	55	45	.	.	PUNCT
fueconorg-10374	56	1	in	in	ADP
fueconorg-10374	56	2	serbia	serbia	PROPN
fueconorg-10374	56	3	,	,	PUNCT
fueconorg-10374	56	4	as	as	ADP
fueconorg-10374	56	5	a	a	DET
fueconorg-10374	56	6	developing	develop	VERB
fueconorg-10374	56	7	economy	economy	NOUN
fueconorg-10374	56	8	,	,	PUNCT
fueconorg-10374	56	9	active	active	ADJ
fueconorg-10374	56	10	capital	capital	NOUN
fueconorg-10374	56	11	markets	market	NOUN
fueconorg-10374	56	12	are	be	AUX
fueconorg-10374	56	13	underdeveloped	underdeveloped	ADJ
fueconorg-10374	56	14	,	,	PUNCT
fueconorg-10374	56	15	which	which	PRON
fueconorg-10374	56	16	complicates	complicate	VERB
fueconorg-10374	56	17	fv	fv	PROPN
fueconorg-10374	56	18	measurement	measurement	NOUN
fueconorg-10374	56	19	based	base	VERB
fueconorg-10374	56	20	on	on	ADP
fueconorg-10374	56	21	market	market	NOUN
fueconorg-10374	56	22	approach	approach	NOUN
fueconorg-10374	56	23	.	.	PUNCT
fueconorg-10374	57	1	this	this	PRON
fueconorg-10374	57	2	http://www.mfin.gov.rs/	http://www.mfin.gov.rs/	VERB
fueconorg-10374	57	3	the	the	DET
fueconorg-10374	57	4	challenges	challenge	NOUN
fueconorg-10374	57	5	in	in	ADP
fueconorg-10374	57	6	auditing	audit	VERB
fueconorg-10374	57	7	financial	financial	ADJ
fueconorg-10374	57	8	statements	statement	NOUN
fueconorg-10374	57	9	at	at	ADP
fueconorg-10374	57	10	fair	fair	ADJ
fueconorg-10374	57	11	value	value	NOUN
fueconorg-10374	57	12	concept	concept	NOUN
fueconorg-10374	57	13	(	(	PUNCT
fueconorg-10374	57	14	fvc	fvc	PROPN
fueconorg-10374	57	15	)	)	PUNCT
fueconorg-10374	57	16	in	in	ADP
fueconorg-10374	57	17	developing	develop	VERB
fueconorg-10374	57	18	economies	economy	NOUN
fueconorg-10374	57	19	...	...	PUNCT
fueconorg-10374	58	1	57	57	NUM
fueconorg-10374	58	2	also	also	ADV
fueconorg-10374	58	3	conditions	condition	VERB
fueconorg-10374	58	4	the	the	DET
fueconorg-10374	58	5	specific	specific	ADJ
fueconorg-10374	58	6	three	three	NUM
fueconorg-10374	58	7	-	-	PUNCT
fueconorg-10374	58	8	level	level	NOUN
fueconorg-10374	58	9	hierarchy	hierarchy	NOUN
fueconorg-10374	58	10	for	for	ADP
fueconorg-10374	58	11	estimating	estimate	VERB
fueconorg-10374	58	12	fv	fv	PROPN
fueconorg-10374	58	13	in	in	ADP
fueconorg-10374	58	14	serbia	serbia	PROPN
fueconorg-10374	58	15	(	(	PUNCT
fueconorg-10374	58	16	rupić	rupić	PROPN
fueconorg-10374	58	17	,	,	PUNCT
fueconorg-10374	58	18	bonić	bonić	VERB
fueconorg-10374	58	19	,	,	PUNCT
fueconorg-10374	58	20	2015	2015	NUM
fueconorg-10374	58	21	,	,	PUNCT
fueconorg-10374	58	22	p.	p.	NOUN
fueconorg-10374	58	23	135	135	NUM
fueconorg-10374	58	24	):	):	PUNCT
fueconorg-10374	58	25	level	level	NOUN
fueconorg-10374	58	26	1	1	NUM
fueconorg-10374	58	27	,	,	PUNCT
fueconorg-10374	58	28	level	level	NOUN
fueconorg-10374	58	29	2	2	NUM
fueconorg-10374	58	30	and	and	CCONJ
fueconorg-10374	58	31	level	level	NOUN
fueconorg-10374	58	32	3	3	NUM
fueconorg-10374	58	33	inputs	input	NOUN
fueconorg-10374	58	34	.	.	PUNCT
fueconorg-10374	59	1	level	level	NOUN
fueconorg-10374	59	2	1	1	NUM
fueconorg-10374	59	3	inputs	input	NOUN
fueconorg-10374	59	4	in	in	ADP
fueconorg-10374	59	5	serbia	serbia	PROPN
fueconorg-10374	59	6	are	be	AUX
fueconorg-10374	59	7	inputs	input	NOUN
fueconorg-10374	59	8	on	on	ADP
fueconorg-10374	59	9	active	active	ADJ
fueconorg-10374	59	10	financial	financial	ADJ
fueconorg-10374	59	11	markets	market	NOUN
fueconorg-10374	59	12	at	at	ADP
fueconorg-10374	59	13	quoted	quote	VERB
fueconorg-10374	59	14	prices	price	NOUN
fueconorg-10374	59	15	for	for	ADP
fueconorg-10374	59	16	the	the	DET
fueconorg-10374	59	17	belgrade	belgrade	PROPN
fueconorg-10374	59	18	stock	stock	PROPN
fueconorg-10374	59	19	exchange	exchange	PROPN
fueconorg-10374	59	20	listed	list	VERB
fueconorg-10374	59	21	and	and	CCONJ
fueconorg-10374	59	22	prime	prime	ADJ
fueconorg-10374	59	23	market	market	NOUN
fueconorg-10374	59	24	stocks	stock	NOUN
fueconorg-10374	59	25	and	and	CCONJ
fueconorg-10374	59	26	bonds	bond	NOUN
fueconorg-10374	59	27	,	,	PUNCT
fueconorg-10374	59	28	the	the	DET
fueconorg-10374	59	29	commodity	commodity	NOUN
fueconorg-10374	59	30	exchange	exchange	PROPN
fueconorg-10374	59	31	novi	novi	PROPN
fueconorg-10374	59	32	sad	sad	ADJ
fueconorg-10374	59	33	quoted	quote	VERB
fueconorg-10374	59	34	prices	price	NOUN
fueconorg-10374	59	35	of	of	ADP
fueconorg-10374	59	36	agricultural	agricultural	ADJ
fueconorg-10374	59	37	products	product	NOUN
fueconorg-10374	59	38	,	,	PUNCT
fueconorg-10374	59	39	as	as	ADV
fueconorg-10374	59	40	well	well	ADV
fueconorg-10374	59	41	as	as	ADP
fueconorg-10374	59	42	inputs	input	NOUN
fueconorg-10374	59	43	from	from	ADP
fueconorg-10374	59	44	publicly	publicly	ADV
fueconorg-10374	59	45	organized	organize	VERB
fueconorg-10374	59	46	sales	sale	NOUN
fueconorg-10374	59	47	at	at	ADP
fueconorg-10374	59	48	the	the	DET
fueconorg-10374	59	49	publicly	publicly	ADV
fueconorg-10374	59	50	available	available	ADJ
fueconorg-10374	59	51	real	real	ADJ
fueconorg-10374	59	52	estate	estate	NOUN
fueconorg-10374	59	53	prices	price	NOUN
fueconorg-10374	59	54	and	and	CCONJ
fueconorg-10374	59	55	the	the	DET
fueconorg-10374	59	56	catalog	catalog	NOUN
fueconorg-10374	59	57	sale	sale	NOUN
fueconorg-10374	59	58	of	of	ADP
fueconorg-10374	59	59	motor	motor	NOUN
fueconorg-10374	59	60	vehicles	vehicle	NOUN
fueconorg-10374	59	61	of	of	ADP
fueconorg-10374	59	62	the	the	DET
fueconorg-10374	59	63	serbian	serbian	ADJ
fueconorg-10374	59	64	auto	auto	NOUN
fueconorg-10374	59	65	-	-	PUNCT
fueconorg-10374	59	66	moto	moto	PROPN
fueconorg-10374	59	67	association	association	PROPN
fueconorg-10374	59	68	(	(	PUNCT
fueconorg-10374	59	69	negovanović	negovanović	NOUN
fueconorg-10374	59	70	,	,	PUNCT
fueconorg-10374	59	71	2014	2014	NUM
fueconorg-10374	59	72	,	,	PUNCT
fueconorg-10374	59	73	p.	p.	NOUN
fueconorg-10374	59	74	182	182	NUM
fueconorg-10374	59	75	)	)	PUNCT
fueconorg-10374	59	76	.	.	PUNCT
fueconorg-10374	60	1	the	the	DET
fueconorg-10374	60	2	level	level	NOUN
fueconorg-10374	60	3	1	1	NUM
fueconorg-10374	60	4	inputs	input	NOUN
fueconorg-10374	60	5	in	in	ADP
fueconorg-10374	60	6	serbia	serbia	PROPN
fueconorg-10374	60	7	are	be	AUX
fueconorg-10374	60	8	scarce	scarce	ADJ
fueconorg-10374	60	9	,	,	PUNCT
fueconorg-10374	60	10	due	due	ADP
fueconorg-10374	60	11	to	to	ADP
fueconorg-10374	60	12	underdeveloped	underdeveloped	ADJ
fueconorg-10374	60	13	financial	financial	ADJ
fueconorg-10374	60	14	markets	market	NOUN
fueconorg-10374	60	15	.	.	PUNCT
fueconorg-10374	61	1	perhaps	perhaps	ADV
fueconorg-10374	61	2	the	the	DET
fueconorg-10374	61	3	best	good	ADJ
fueconorg-10374	61	4	illustration	illustration	NOUN
fueconorg-10374	61	5	of	of	ADP
fueconorg-10374	61	6	the	the	DET
fueconorg-10374	61	7	underdeveloped	underdeveloped	ADJ
fueconorg-10374	61	8	financial	financial	ADJ
fueconorg-10374	61	9	markets	market	NOUN
fueconorg-10374	61	10	in	in	ADP
fueconorg-10374	61	11	the	the	DET
fueconorg-10374	61	12	republic	republic	NOUN
fueconorg-10374	61	13	of	of	ADP
fueconorg-10374	61	14	serbia	serbia	PROPN
fueconorg-10374	61	15	is	be	AUX
fueconorg-10374	61	16	the	the	DET
fueconorg-10374	61	17	number	number	NOUN
fueconorg-10374	61	18	of	of	ADP
fueconorg-10374	61	19	companies	company	NOUN
fueconorg-10374	61	20	listed	list	VERB
fueconorg-10374	61	21	on	on	ADP
fueconorg-10374	61	22	the	the	DET
fueconorg-10374	61	23	belgrade	belgrade	PROPN
fueconorg-10374	61	24	stock	stock	PROPN
fueconorg-10374	61	25	exchange	exchange	PROPN
fueconorg-10374	61	26	“	"	PUNCT
fueconorg-10374	61	27	prime	prime	ADJ
fueconorg-10374	61	28	market	market	NOUN
fueconorg-10374	61	29	”	"	PUNCT
fueconorg-10374	61	30	,	,	PUNCT
fueconorg-10374	61	31	being	be	AUX
fueconorg-10374	61	32	only	only	ADV
fueconorg-10374	61	33	four	four	NUM
fueconorg-10374	61	34	at	at	ADP
fueconorg-10374	61	35	the	the	DET
fueconorg-10374	61	36	time	time	NOUN
fueconorg-10374	61	37	of	of	ADP
fueconorg-10374	61	38	writing	write	VERB
fueconorg-10374	61	39	this	this	DET
fueconorg-10374	61	40	paper	paper	NOUN
fueconorg-10374	61	41	:	:	PUNCT
fueconorg-10374	61	42	nis	nis	PROPN
fueconorg-10374	61	43	ad	ad	PROPN
fueconorg-10374	61	44	novi	novi	PROPN
fueconorg-10374	61	45	sad	sad	PROPN
fueconorg-10374	61	46	,	,	PUNCT
fueconorg-10374	61	47	airport	airport	PROPN
fueconorg-10374	61	48	nikola	nikola	PROPN
fueconorg-10374	61	49	tesla	tesla	PROPN
fueconorg-10374	61	50	ad	ad	PROPN
fueconorg-10374	61	51	belgrade	belgrade	PROPN
fueconorg-10374	61	52	,	,	PUNCT
fueconorg-10374	61	53	energoprojekt	energoprojekt	VERB
fueconorg-10374	61	54	holding	hold	VERB
fueconorg-10374	61	55	ad	ad	NOUN
fueconorg-10374	61	56	belgrade	belgrade	NOUN
fueconorg-10374	61	57	and	and	CCONJ
fueconorg-10374	61	58	fintel	fintel	NOUN
fueconorg-10374	61	59	energija	energija	VERB
fueconorg-10374	61	60	ad	ad	NOUN
fueconorg-10374	61	61	belgrade	belgrade	NOUN
fueconorg-10374	61	62	.	.	PUNCT
fueconorg-10374	62	1	in	in	ADP
fueconorg-10374	62	2	some	some	DET
fueconorg-10374	62	3	cases	case	NOUN
fueconorg-10374	62	4	,	,	PUNCT
fueconorg-10374	62	5	the	the	DET
fueconorg-10374	62	6	inputs	input	NOUN
fueconorg-10374	62	7	for	for	ADP
fueconorg-10374	62	8	fv	fv	PROPN
fueconorg-10374	62	9	measurement	measurement	NOUN
fueconorg-10374	62	10	of	of	ADP
fueconorg-10374	62	11	assets	asset	NOUN
fueconorg-10374	62	12	or	or	CCONJ
fueconorg-10374	62	13	liabilities	liability	NOUN
fueconorg-10374	62	14	can	can	AUX
fueconorg-10374	62	15	be	be	AUX
fueconorg-10374	62	16	classified	classify	VERB
fueconorg-10374	62	17	into	into	ADP
fueconorg-10374	62	18	categories	category	NOUN
fueconorg-10374	62	19	within	within	ADP
fueconorg-10374	62	20	different	different	ADJ
fueconorg-10374	62	21	levels	level	NOUN
fueconorg-10374	62	22	of	of	ADP
fueconorg-10374	62	23	the	the	DET
fueconorg-10374	62	24	fv	fv	PROPN
fueconorg-10374	62	25	hierarchy	hierarchy	NOUN
fueconorg-10374	62	26	.	.	PUNCT
fueconorg-10374	63	1	in	in	ADP
fueconorg-10374	63	2	these	these	DET
fueconorg-10374	63	3	cases	case	NOUN
fueconorg-10374	63	4	,	,	PUNCT
fueconorg-10374	63	5	fv	fv	PROPN
fueconorg-10374	63	6	measurement	measurement	NOUN
fueconorg-10374	63	7	is	be	AUX
fueconorg-10374	63	8	categorized	categorize	VERB
fueconorg-10374	63	9	as	as	ADP
fueconorg-10374	63	10	a	a	DET
fueconorg-10374	63	11	whole	whole	NOUN
fueconorg-10374	63	12	at	at	ADP
fueconorg-10374	63	13	the	the	DET
fueconorg-10374	63	14	same	same	ADJ
fueconorg-10374	63	15	level	level	NOUN
fueconorg-10374	63	16	of	of	ADP
fueconorg-10374	63	17	the	the	DET
fueconorg-10374	63	18	fv	fv	PROPN
fueconorg-10374	63	19	hierarchy	hierarchy	NOUN
fueconorg-10374	63	20	as	as	SCONJ
fueconorg-10374	63	21	is	be	AUX
fueconorg-10374	63	22	the	the	DET
fueconorg-10374	63	23	lowest	low	ADJ
fueconorg-10374	63	24	-	-	PUNCT
fueconorg-10374	63	25	level	level	NOUN
fueconorg-10374	63	26	input	input	NOUN
fueconorg-10374	63	27	that	that	PRON
fueconorg-10374	63	28	is	be	AUX
fueconorg-10374	63	29	significant	significant	ADJ
fueconorg-10374	63	30	for	for	ADP
fueconorg-10374	63	31	the	the	DET
fueconorg-10374	63	32	entire	entire	ADJ
fueconorg-10374	63	33	measurement	measurement	NOUN
fueconorg-10374	63	34	.	.	PUNCT
fueconorg-10374	64	1	assessing	assess	VERB
fueconorg-10374	64	2	the	the	DET
fueconorg-10374	64	3	significance	significance	NOUN
fueconorg-10374	64	4	of	of	ADP
fueconorg-10374	64	5	a	a	DET
fueconorg-10374	64	6	particular	particular	ADJ
fueconorg-10374	64	7	input	input	NOUN
fueconorg-10374	64	8	for	for	ADP
fueconorg-10374	64	9	the	the	DET
fueconorg-10374	64	10	entire	entire	ADJ
fueconorg-10374	64	11	measurement	measurement	NOUN
fueconorg-10374	64	12	requires	require	VERB
fueconorg-10374	64	13	judgment	judgment	NOUN
fueconorg-10374	64	14	.	.	PUNCT
fueconorg-10374	65	1	the	the	DET
fueconorg-10374	65	2	availability	availability	NOUN
fueconorg-10374	65	3	of	of	ADP
fueconorg-10374	65	4	relevant	relevant	ADJ
fueconorg-10374	65	5	inputs	input	NOUN
fueconorg-10374	65	6	and	and	CCONJ
fueconorg-10374	65	7	their	their	PRON
fueconorg-10374	65	8	relevant	relevant	ADJ
fueconorg-10374	65	9	subjectivity	subjectivity	NOUN
fueconorg-10374	65	10	may	may	AUX
fueconorg-10374	65	11	influence	influence	VERB
fueconorg-10374	65	12	the	the	DET
fueconorg-10374	65	13	choice	choice	NOUN
fueconorg-10374	65	14	of	of	ADP
fueconorg-10374	65	15	appropriate	appropriate	ADJ
fueconorg-10374	65	16	valuation	valuation	NOUN
fueconorg-10374	65	17	techniques	technique	NOUN
fueconorg-10374	65	18	.	.	PUNCT
fueconorg-10374	66	1	however	however	ADV
fueconorg-10374	66	2	,	,	PUNCT
fueconorg-10374	66	3	the	the	DET
fueconorg-10374	66	4	fv	fv	PROPN
fueconorg-10374	66	5	hierarchy	hierarchy	NOUN
fueconorg-10374	66	6	prioritizes	prioritize	VERB
fueconorg-10374	66	7	the	the	DET
fueconorg-10374	66	8	inputs	input	NOUN
fueconorg-10374	66	9	to	to	ADP
fueconorg-10374	66	10	the	the	DET
fueconorg-10374	66	11	choice	choice	NOUN
fueconorg-10374	66	12	of	of	ADP
fueconorg-10374	66	13	valuation	valuation	NOUN
fueconorg-10374	66	14	technique	technique	NOUN
fueconorg-10374	66	15	rather	rather	ADV
fueconorg-10374	66	16	than	than	ADP
fueconorg-10374	66	17	the	the	DET
fueconorg-10374	66	18	valuation	valuation	NOUN
fueconorg-10374	66	19	techniques	technique	NOUN
fueconorg-10374	66	20	used	use	VERB
fueconorg-10374	66	21	to	to	PART
fueconorg-10374	66	22	measure	measure	VERB
fueconorg-10374	66	23	fv	fv	PROPN
fueconorg-10374	66	24	.	.	PROPN
fueconorg-10374	66	25	level	level	NOUN
fueconorg-10374	66	26	2	2	NUM
fueconorg-10374	66	27	inputs	input	NOUN
fueconorg-10374	66	28	are	be	AUX
fueconorg-10374	66	29	inputs	input	NOUN
fueconorg-10374	66	30	that	that	PRON
fueconorg-10374	66	31	are	be	AUX
fueconorg-10374	66	32	observable	observable	ADJ
fueconorg-10374	66	33	for	for	ADP
fueconorg-10374	66	34	an	an	DET
fueconorg-10374	66	35	asset	asset	NOUN
fueconorg-10374	66	36	or	or	CCONJ
fueconorg-10374	66	37	liability	liability	NOUN
fueconorg-10374	66	38	directly	directly	ADV
fueconorg-10374	66	39	or	or	CCONJ
fueconorg-10374	66	40	indirectly	indirectly	ADV
fueconorg-10374	66	41	on	on	ADP
fueconorg-10374	66	42	the	the	DET
fueconorg-10374	66	43	market	market	NOUN
fueconorg-10374	66	44	.	.	PUNCT
fueconorg-10374	67	1	level	level	NOUN
fueconorg-10374	67	2	2	2	NUM
fueconorg-10374	67	3	inputs	input	NOUN
fueconorg-10374	67	4	include	include	VERB
fueconorg-10374	67	5	quoted	quote	VERB
fueconorg-10374	67	6	prices	price	NOUN
fueconorg-10374	67	7	for	for	ADP
fueconorg-10374	67	8	similar	similar	ADJ
fueconorg-10374	67	9	assets	asset	NOUN
fueconorg-10374	67	10	or	or	CCONJ
fueconorg-10374	67	11	liabilities	liability	NOUN
fueconorg-10374	67	12	on	on	ADP
fueconorg-10374	67	13	an	an	DET
fueconorg-10374	67	14	active	active	ADJ
fueconorg-10374	67	15	market	market	NOUN
fueconorg-10374	67	16	,	,	PUNCT
fueconorg-10374	67	17	quoted	quote	VERB
fueconorg-10374	67	18	prices	price	NOUN
fueconorg-10374	67	19	for	for	ADP
fueconorg-10374	67	20	identical	identical	ADJ
fueconorg-10374	67	21	or	or	CCONJ
fueconorg-10374	67	22	similar	similar	ADJ
fueconorg-10374	67	23	assets	asset	NOUN
fueconorg-10374	67	24	or	or	CCONJ
fueconorg-10374	67	25	liabilities	liability	NOUN
fueconorg-10374	67	26	on	on	ADP
fueconorg-10374	67	27	markets	market	NOUN
fueconorg-10374	67	28	that	that	PRON
fueconorg-10374	67	29	are	be	AUX
fueconorg-10374	67	30	not	not	PART
fueconorg-10374	67	31	active	active	ADJ
fueconorg-10374	67	32	.	.	PUNCT
fueconorg-10374	68	1	an	an	DET
fueconorg-10374	68	2	example	example	NOUN
fueconorg-10374	68	3	of	of	ADP
fueconorg-10374	68	4	level	level	NOUN
fueconorg-10374	68	5	2	2	NUM
fueconorg-10374	68	6	inputs	input	NOUN
fueconorg-10374	68	7	in	in	ADP
fueconorg-10374	68	8	serbia	serbia	PROPN
fueconorg-10374	68	9	are	be	AUX
fueconorg-10374	68	10	inputs	input	NOUN
fueconorg-10374	68	11	with	with	ADP
fueconorg-10374	68	12	market	market	NOUN
fueconorg-10374	68	13	prices	price	NOUN
fueconorg-10374	68	14	for	for	ADP
fueconorg-10374	68	15	company	company	NOUN
fueconorg-10374	68	16	shares	share	NOUN
fueconorg-10374	68	17	on	on	ADP
fueconorg-10374	68	18	a	a	DET
fueconorg-10374	68	19	multilateral	multilateral	ADJ
fueconorg-10374	68	20	trading	trading	NOUN
fueconorg-10374	68	21	platform	platform	NOUN
fueconorg-10374	68	22	(	(	PUNCT
fueconorg-10374	68	23	mtp	mtp	PROPN
fueconorg-10374	68	24	)	)	PUNCT
fueconorg-10374	68	25	.	.	PUNCT
fueconorg-10374	69	1	level	level	NOUN
fueconorg-10374	69	2	3	3	NUM
fueconorg-10374	69	3	inputs	input	NOUN
fueconorg-10374	69	4	are	be	AUX
fueconorg-10374	69	5	unobservable	unobservable	ADJ
fueconorg-10374	69	6	inputs	input	NOUN
fueconorg-10374	69	7	for	for	ADP
fueconorg-10374	69	8	an	an	DET
fueconorg-10374	69	9	asset	asset	NOUN
fueconorg-10374	69	10	or	or	CCONJ
fueconorg-10374	69	11	liability	liability	NOUN
fueconorg-10374	69	12	,	,	PUNCT
fueconorg-10374	69	13	which	which	PRON
fueconorg-10374	69	14	should	should	AUX
fueconorg-10374	69	15	be	be	AUX
fueconorg-10374	69	16	applied	apply	VERB
fueconorg-10374	69	17	to	to	ADP
fueconorg-10374	69	18	fv	fv	PROPN
fueconorg-10374	69	19	measurement	measurement	PROPN
fueconorg-10374	69	20	if	if	SCONJ
fueconorg-10374	69	21	relevant	relevant	ADJ
fueconorg-10374	69	22	observable	observable	ADJ
fueconorg-10374	69	23	inputs	input	NOUN
fueconorg-10374	69	24	are	be	AUX
fueconorg-10374	69	25	not	not	PART
fueconorg-10374	69	26	available	available	ADJ
fueconorg-10374	69	27	.	.	PUNCT
fueconorg-10374	70	1	unobservable	unobservable	ADJ
fueconorg-10374	70	2	inputs	input	NOUN
fueconorg-10374	70	3	should	should	AUX
fueconorg-10374	70	4	reflect	reflect	VERB
fueconorg-10374	70	5	the	the	DET
fueconorg-10374	70	6	assumptions	assumption	NOUN
fueconorg-10374	70	7	that	that	SCONJ
fueconorg-10374	70	8	market	market	NOUN
fueconorg-10374	70	9	participants	participant	NOUN
fueconorg-10374	70	10	would	would	AUX
fueconorg-10374	70	11	use	use	VERB
fueconorg-10374	70	12	when	when	SCONJ
fueconorg-10374	70	13	determining	determine	VERB
fueconorg-10374	70	14	the	the	DET
fueconorg-10374	70	15	price	price	NOUN
fueconorg-10374	70	16	of	of	ADP
fueconorg-10374	70	17	an	an	DET
fueconorg-10374	70	18	asset	asset	NOUN
fueconorg-10374	70	19	or	or	CCONJ
fueconorg-10374	70	20	liability	liability	NOUN
fueconorg-10374	70	21	,	,	PUNCT
fueconorg-10374	70	22	including	include	VERB
fueconorg-10374	70	23	risk	risk	NOUN
fueconorg-10374	70	24	assumptions	assumption	NOUN
fueconorg-10374	70	25	.	.	PUNCT
fueconorg-10374	71	1	risk	risk	NOUN
fueconorg-10374	71	2	assumptions	assumption	NOUN
fueconorg-10374	71	3	include	include	VERB
fueconorg-10374	71	4	the	the	DET
fueconorg-10374	71	5	risk	risk	NOUN
fueconorg-10374	71	6	inherent	inherent	ADJ
fueconorg-10374	71	7	in	in	ADP
fueconorg-10374	71	8	a	a	DET
fueconorg-10374	71	9	particular	particular	ADJ
fueconorg-10374	71	10	valuation	valuation	NOUN
fueconorg-10374	71	11	technique	technique	NOUN
fueconorg-10374	71	12	applied	apply	VERB
fueconorg-10374	71	13	to	to	ADP
fueconorg-10374	71	14	fv	fv	PROPN
fueconorg-10374	71	15	measurement	measurement	PROPN
fueconorg-10374	71	16	,	,	PUNCT
fueconorg-10374	71	17	as	as	ADV
fueconorg-10374	71	18	well	well	ADV
fueconorg-10374	71	19	as	as	ADP
fueconorg-10374	71	20	the	the	DET
fueconorg-10374	71	21	risk	risk	NOUN
fueconorg-10374	71	22	inherent	inherent	ADJ
fueconorg-10374	71	23	in	in	ADP
fueconorg-10374	71	24	level	level	NOUN
fueconorg-10374	71	25	3	3	NUM
fueconorg-10374	71	26	inputs	input	NOUN
fueconorg-10374	71	27	.	.	PUNCT
fueconorg-10374	72	1	ifrs	ifrs	PROPN
fueconorg-10374	72	2	13	13	NUM
fueconorg-10374	72	3	provides	provide	VERB
fueconorg-10374	72	4	that	that	SCONJ
fueconorg-10374	72	5	an	an	DET
fueconorg-10374	72	6	entity	entity	NOUN
fueconorg-10374	72	7	should	should	AUX
fueconorg-10374	72	8	develop	develop	VERB
fueconorg-10374	72	9	unobservable	unobservable	ADJ
fueconorg-10374	72	10	inputs	input	NOUN
fueconorg-10374	72	11	using	use	VERB
fueconorg-10374	72	12	the	the	DET
fueconorg-10374	72	13	best	good	ADJ
fueconorg-10374	72	14	available	available	ADJ
fueconorg-10374	72	15	information	information	NOUN
fueconorg-10374	72	16	under	under	ADP
fueconorg-10374	72	17	the	the	DET
fueconorg-10374	72	18	given	give	VERB
fueconorg-10374	72	19	conditions	condition	NOUN
fueconorg-10374	72	20	,	,	PUNCT
fueconorg-10374	72	21	which	which	PRON
fueconorg-10374	72	22	may	may	AUX
fueconorg-10374	72	23	include	include	VERB
fueconorg-10374	72	24	the	the	DET
fueconorg-10374	72	25	entity	entity	NOUN
fueconorg-10374	72	26	's	's	PART
fueconorg-10374	72	27	own	own	ADJ
fueconorg-10374	72	28	data	datum	NOUN
fueconorg-10374	72	29	.	.	PUNCT
fueconorg-10374	73	1	an	an	DET
fueconorg-10374	73	2	example	example	NOUN
fueconorg-10374	73	3	of	of	ADP
fueconorg-10374	73	4	level	level	NOUN
fueconorg-10374	73	5	3	3	NUM
fueconorg-10374	73	6	input	input	NOUN
fueconorg-10374	73	7	in	in	ADP
fueconorg-10374	73	8	serbia	serbia	PROPN
fueconorg-10374	73	9	may	may	AUX
fueconorg-10374	73	10	include	include	VERB
fueconorg-10374	73	11	fv	fv	NUM
fueconorg-10374	73	12	estimate	estimate	NOUN
fueconorg-10374	73	13	of	of	ADP
fueconorg-10374	73	14	the	the	DET
fueconorg-10374	73	15	share	share	NOUN
fueconorg-10374	73	16	for	for	ADP
fueconorg-10374	73	17	which	which	PRON
fueconorg-10374	73	18	there	there	PRON
fueconorg-10374	73	19	is	be	VERB
fueconorg-10374	73	20	no	no	DET
fueconorg-10374	73	21	active	active	ADJ
fueconorg-10374	73	22	market	market	NOUN
fueconorg-10374	73	23	,	,	PUNCT
fueconorg-10374	73	24	nor	nor	CCONJ
fueconorg-10374	73	25	quoted	quote	VERB
fueconorg-10374	73	26	prices	price	NOUN
fueconorg-10374	73	27	for	for	ADP
fueconorg-10374	73	28	similar	similar	ADJ
fueconorg-10374	73	29	entities	entity	NOUN
fueconorg-10374	73	30	that	that	PRON
fueconorg-10374	73	31	were	be	AUX
fueconorg-10374	73	32	subject	subject	ADJ
fueconorg-10374	73	33	to	to	ADP
fueconorg-10374	73	34	sale	sale	NOUN
fueconorg-10374	73	35	,	,	PUNCT
fueconorg-10374	73	36	so	so	CCONJ
fueconorg-10374	73	37	the	the	DET
fueconorg-10374	73	38	application	application	NOUN
fueconorg-10374	73	39	of	of	ADP
fueconorg-10374	73	40	the	the	DET
fueconorg-10374	73	41	return	return	NOUN
fueconorg-10374	73	42	method	method	NOUN
fueconorg-10374	73	43	based	base	VERB
fueconorg-10374	73	44	on	on	ADP
fueconorg-10374	73	45	the	the	DET
fueconorg-10374	73	46	present	present	ADJ
fueconorg-10374	73	47	value	value	NOUN
fueconorg-10374	73	48	of	of	ADP
fueconorg-10374	73	49	future	future	ADJ
fueconorg-10374	73	50	cash	cash	NOUN
fueconorg-10374	73	51	flows	flow	NOUN
fueconorg-10374	73	52	projected	project	VERB
fueconorg-10374	73	53	by	by	ADP
fueconorg-10374	73	54	management	management	NOUN
fueconorg-10374	73	55	is	be	AUX
fueconorg-10374	73	56	imposed	impose	VERB
fueconorg-10374	73	57	as	as	ADP
fueconorg-10374	73	58	a	a	DET
fueconorg-10374	73	59	logical	logical	ADJ
fueconorg-10374	73	60	choice	choice	NOUN
fueconorg-10374	73	61	.	.	PUNCT
fueconorg-10374	74	1	3.2	3.2	NUM
fueconorg-10374	74	2	.	.	PUNCT
fueconorg-10374	74	3	challenges	challenge	NOUN
fueconorg-10374	74	4	in	in	ADP
fueconorg-10374	74	5	auditing	audit	VERB
fueconorg-10374	74	6	financial	financial	ADJ
fueconorg-10374	74	7	statements	statement	NOUN
fueconorg-10374	74	8	based	base	VERB
fueconorg-10374	74	9	on	on	ADP
fueconorg-10374	74	10	fvc	fvc	PROPN
fueconorg-10374	74	11	in	in	ADP
fueconorg-10374	74	12	serbia	serbia	PROPN
fueconorg-10374	74	13	regarding	regard	VERB
fueconorg-10374	74	14	the	the	DET
fueconorg-10374	74	15	selection	selection	NOUN
fueconorg-10374	74	16	of	of	ADP
fueconorg-10374	74	17	techniques	technique	NOUN
fueconorg-10374	74	18	and	and	CCONJ
fueconorg-10374	74	19	procedures	procedure	NOUN
fueconorg-10374	74	20	in	in	ADP
fueconorg-10374	74	21	the	the	DET
fueconorg-10374	74	22	audit	audit	NOUN
fueconorg-10374	74	23	of	of	ADP
fueconorg-10374	74	24	fv	fv	PROPN
fueconorg-10374	74	25	estimates	estimate	VERB
fueconorg-10374	74	26	the	the	DET
fueconorg-10374	74	27	regulatory	regulatory	ADJ
fueconorg-10374	74	28	framework	framework	NOUN
fueconorg-10374	74	29	within	within	ADP
fueconorg-10374	74	30	which	which	PRON
fueconorg-10374	74	31	auditors	auditor	NOUN
fueconorg-10374	74	32	operate	operate	VERB
fueconorg-10374	74	33	in	in	ADP
fueconorg-10374	74	34	serbia	serbia	PROPN
fueconorg-10374	74	35	is	be	AUX
fueconorg-10374	74	36	the	the	DET
fueconorg-10374	74	37	audit	audit	NOUN
fueconorg-10374	74	38	law	law	NOUN
fueconorg-10374	74	39	and	and	CCONJ
fueconorg-10374	74	40	isa	isa	NOUN
fueconorg-10374	74	41	540	540	NUM
fueconorg-10374	74	42	:	:	PUNCT
fueconorg-10374	74	43	auditing	audit	VERB
fueconorg-10374	74	44	accounting	accounting	NOUN
fueconorg-10374	74	45	estimates	estimate	NOUN
fueconorg-10374	74	46	,	,	PUNCT
fueconorg-10374	74	47	including	include	VERB
fueconorg-10374	74	48	fair	fair	ADJ
fueconorg-10374	74	49	value	value	NOUN
fueconorg-10374	74	50	accounting	accounting	NOUN
fueconorg-10374	74	51	estimates	estimate	NOUN
fueconorg-10374	74	52	,	,	PUNCT
fueconorg-10374	74	53	and	and	CCONJ
fueconorg-10374	74	54	related	related	ADJ
fueconorg-10374	74	55	disclosures	disclosure	NOUN
fueconorg-10374	74	56	.	.	PUNCT
fueconorg-10374	75	1	the	the	DET
fueconorg-10374	75	2	fv	fv	PROPN
fueconorg-10374	75	3	estimation	estimation	NOUN
fueconorg-10374	75	4	is	be	AUX
fueconorg-10374	75	5	intended	intend	VERB
fueconorg-10374	75	6	to	to	PART
fueconorg-10374	75	7	determine	determine	VERB
fueconorg-10374	75	8	the	the	DET
fueconorg-10374	75	9	exit	exit	NOUN
fueconorg-10374	75	10	price	price	NOUN
fueconorg-10374	75	11	on	on	ADP
fueconorg-10374	75	12	the	the	DET
fueconorg-10374	75	13	measurement	measurement	NOUN
fueconorg-10374	75	14	date	date	NOUN
fueconorg-10374	75	15	from	from	ADP
fueconorg-10374	75	16	the	the	DET
fueconorg-10374	75	17	perspective	perspective	NOUN
fueconorg-10374	75	18	of	of	ADP
fueconorg-10374	75	19	a	a	DET
fueconorg-10374	75	20	market	market	NOUN
fueconorg-10374	75	21	participant	participant	NOUN
fueconorg-10374	75	22	who	who	PRON
fueconorg-10374	75	23	has	have	VERB
fueconorg-10374	75	24	an	an	DET
fueconorg-10374	75	25	asset	asset	NOUN
fueconorg-10374	75	26	or	or	CCONJ
fueconorg-10374	75	27	a	a	DET
fueconorg-10374	75	28	liability	liability	NOUN
fueconorg-10374	75	29	(	(	PUNCT
fueconorg-10374	75	30	www.mfin.gov.rs	www.mfin.gov.rs	NOUN
fueconorg-10374	75	31	)	)	PUNCT
fueconorg-10374	75	32	.	.	PUNCT
fueconorg-10374	76	1	according	accord	VERB
fueconorg-10374	76	2	to	to	ADP
fueconorg-10374	76	3	isa	isa	PROPN
fueconorg-10374	76	4	540	540	NUM
fueconorg-10374	76	5	,	,	PUNCT
fueconorg-10374	76	6	an	an	DET
fueconorg-10374	76	7	auditor	auditor	NOUN
fueconorg-10374	76	8	should	should	AUX
fueconorg-10374	76	9	obtain	obtain	VERB
fueconorg-10374	76	10	sufficient	sufficient	ADJ
fueconorg-10374	76	11	and	and	CCONJ
fueconorg-10374	76	12	adequate	adequate	ADJ
fueconorg-10374	76	13	audit	audit	NOUN
fueconorg-10374	76	14	evidence	evidence	NOUN
fueconorg-10374	76	15	that	that	SCONJ
fueconorg-10374	76	16	the	the	DET
fueconorg-10374	76	17	58	58	NUM
fueconorg-10374	76	18	lj	lj	PROPN
fueconorg-10374	76	19	.	.	PUNCT
fueconorg-10374	76	20	bonić	bonić	PROPN
fueconorg-10374	76	21	,	,	PUNCT
fueconorg-10374	76	22	v.	v.	ADP
fueconorg-10374	76	23	janković	janković	NOUN
fueconorg-10374	76	24	-	-	PUNCT
fueconorg-10374	76	25	milić	milić	PROPN
fueconorg-10374	76	26	,	,	PUNCT
fueconorg-10374	76	27	b.	b.	PROPN
fueconorg-10374	76	28	rupić	rupić	PROPN
fueconorg-10374	76	29	accounting	accounting	NOUN
fueconorg-10374	76	30	estimates	estimate	NOUN
fueconorg-10374	76	31	are	be	AUX
fueconorg-10374	76	32	reasonable	reasonable	ADJ
fueconorg-10374	76	33	,	,	PUNCT
fueconorg-10374	76	34	including	include	VERB
fueconorg-10374	76	35	fv	fv	PROPN
fueconorg-10374	76	36	accounting	accounting	NOUN
fueconorg-10374	76	37	estimates	estimate	NOUN
fueconorg-10374	76	38	in	in	ADP
fueconorg-10374	76	39	financial	financial	ADJ
fueconorg-10374	76	40	statements	statement	NOUN
fueconorg-10374	76	41	,	,	PUNCT
fueconorg-10374	76	42	and	and	CCONJ
fueconorg-10374	76	43	related	related	ADJ
fueconorg-10374	76	44	disclosures	disclosure	NOUN
fueconorg-10374	76	45	thereon	thereon	NOUN
fueconorg-10374	76	46	.	.	PUNCT
fueconorg-10374	77	1	also	also	ADV
fueconorg-10374	77	2	,	,	PUNCT
fueconorg-10374	77	3	accounting	accounting	NOUN
fueconorg-10374	77	4	estimates	estimate	NOUN
fueconorg-10374	77	5	based	base	VERB
fueconorg-10374	77	6	on	on	ADP
fueconorg-10374	77	7	significant	significant	ADJ
fueconorg-10374	77	8	assumptions	assumption	NOUN
fueconorg-10374	77	9	are	be	AUX
fueconorg-10374	77	10	characterized	characterize	VERB
fueconorg-10374	77	11	by	by	ADP
fueconorg-10374	77	12	a	a	DET
fueconorg-10374	77	13	relatively	relatively	ADV
fueconorg-10374	77	14	high	high	ADJ
fueconorg-10374	77	15	degree	degree	NOUN
fueconorg-10374	77	16	of	of	ADP
fueconorg-10374	77	17	uncertainty	uncertainty	NOUN
fueconorg-10374	77	18	,	,	PUNCT
fueconorg-10374	77	19	which	which	PRON
fueconorg-10374	77	20	is	be	AUX
fueconorg-10374	77	21	especially	especially	ADV
fueconorg-10374	77	22	true	true	ADJ
fueconorg-10374	77	23	in	in	ADP
fueconorg-10374	77	24	the	the	DET
fueconorg-10374	77	25	case	case	NOUN
fueconorg-10374	77	26	of	of	ADP
fueconorg-10374	77	27	fv	fv	PROPN
fueconorg-10374	77	28	accounting	accounting	NOUN
fueconorg-10374	77	29	estimates	estimate	NOUN
fueconorg-10374	77	30	of	of	ADP
fueconorg-10374	77	31	non	non	ADJ
fueconorg-10374	77	32	-	-	ADJ
fueconorg-10374	77	33	publicly	publicly	ADV
fueconorg-10374	77	34	traded	trade	VERB
fueconorg-10374	77	35	derivatives	derivative	NOUN
fueconorg-10374	77	36	,	,	PUNCT
fueconorg-10374	77	37	as	as	ADV
fueconorg-10374	77	38	well	well	ADV
fueconorg-10374	77	39	as	as	ADP
fueconorg-10374	77	40	fv	fv	NUM
fueconorg-10374	77	41	accounting	accounting	NOUN
fueconorg-10374	77	42	estimates	estimate	NOUN
fueconorg-10374	77	43	based	base	VERB
fueconorg-10374	77	44	on	on	ADP
fueconorg-10374	77	45	a	a	DET
fueconorg-10374	77	46	specialized	specialized	ADJ
fueconorg-10374	77	47	client	client	NOUN
fueconorg-10374	77	48	-	-	PUNCT
fueconorg-10374	77	49	developed	develop	VERB
fueconorg-10374	77	50	model	model	NOUN
fueconorg-10374	77	51	or	or	CCONJ
fueconorg-10374	77	52	estimates	estimate	NOUN
fueconorg-10374	77	53	based	base	VERB
fueconorg-10374	77	54	on	on	ADP
fueconorg-10374	77	55	assumptions	assumption	NOUN
fueconorg-10374	77	56	that	that	PRON
fueconorg-10374	77	57	can	can	AUX
fueconorg-10374	77	58	not	not	PART
fueconorg-10374	77	59	be	be	AUX
fueconorg-10374	77	60	verified	verify	VERB
fueconorg-10374	77	61	on	on	ADP
fueconorg-10374	77	62	the	the	DET
fueconorg-10374	77	63	market	market	NOUN
fueconorg-10374	77	64	.	.	PUNCT
fueconorg-10374	78	1	the	the	DET
fueconorg-10374	78	2	challenges	challenge	NOUN
fueconorg-10374	78	3	and	and	CCONJ
fueconorg-10374	78	4	problems	problem	NOUN
fueconorg-10374	78	5	auditors	auditor	NOUN
fueconorg-10374	78	6	face	face	VERB
fueconorg-10374	78	7	in	in	ADP
fueconorg-10374	78	8	auditing	audit	VERB
fueconorg-10374	78	9	fv	fv	PROPN
fueconorg-10374	78	10	financial	financial	ADJ
fueconorg-10374	78	11	statements	statement	NOUN
fueconorg-10374	78	12	in	in	ADP
fueconorg-10374	78	13	serbia	serbia	PROPN
fueconorg-10374	78	14	are	be	AUX
fueconorg-10374	78	15	multiple	multiple	ADJ
fueconorg-10374	78	16	.	.	PUNCT
fueconorg-10374	79	1	first	first	ADV
fueconorg-10374	79	2	of	of	ADP
fueconorg-10374	79	3	all	all	PRON
fueconorg-10374	79	4	,	,	PUNCT
fueconorg-10374	79	5	fv	fv	PROPN
fueconorg-10374	79	6	accounting	accounting	NOUN
fueconorg-10374	79	7	is	be	AUX
fueconorg-10374	79	8	a	a	DET
fueconorg-10374	79	9	much	much	ADV
fueconorg-10374	79	10	bigger	big	ADJ
fueconorg-10374	79	11	challenge	challenge	NOUN
fueconorg-10374	79	12	for	for	ADP
fueconorg-10374	79	13	auditing	auditing	NOUN
fueconorg-10374	79	14	than	than	ADP
fueconorg-10374	79	15	historical	historical	ADJ
fueconorg-10374	79	16	cost	cost	NOUN
fueconorg-10374	79	17	accounting	accounting	NOUN
fueconorg-10374	79	18	.	.	PUNCT
fueconorg-10374	80	1	auditors	auditor	NOUN
fueconorg-10374	80	2	do	do	AUX
fueconorg-10374	80	3	not	not	PART
fueconorg-10374	80	4	have	have	VERB
fueconorg-10374	80	5	sufficient	sufficient	ADJ
fueconorg-10374	80	6	skills	skill	NOUN
fueconorg-10374	80	7	in	in	ADP
fueconorg-10374	80	8	assessing	assess	VERB
fueconorg-10374	80	9	fv	fv	PROPN
fueconorg-10374	80	10	estimates	estimate	NOUN
fueconorg-10374	80	11	,	,	PUNCT
fueconorg-10374	80	12	which	which	PRON
fueconorg-10374	80	13	is	be	AUX
fueconorg-10374	80	14	partly	partly	ADV
fueconorg-10374	80	15	due	due	ADJ
fueconorg-10374	80	16	to	to	ADP
fueconorg-10374	80	17	the	the	DET
fueconorg-10374	80	18	underdeveloped	underdeveloped	ADJ
fueconorg-10374	80	19	and	and	CCONJ
fueconorg-10374	80	20	inactive	inactive	ADJ
fueconorg-10374	80	21	financial	financial	ADJ
fueconorg-10374	80	22	market	market	NOUN
fueconorg-10374	80	23	in	in	ADP
fueconorg-10374	80	24	serbia	serbia	PROPN
fueconorg-10374	80	25	.	.	PUNCT
fueconorg-10374	81	1	also	also	ADV
fueconorg-10374	81	2	,	,	PUNCT
fueconorg-10374	81	3	there	there	PRON
fueconorg-10374	81	4	are	be	VERB
fueconorg-10374	81	5	very	very	ADV
fueconorg-10374	81	6	few	few	ADJ
fueconorg-10374	81	7	experts	expert	NOUN
fueconorg-10374	81	8	in	in	ADP
fueconorg-10374	81	9	serbia	serbia	PROPN
fueconorg-10374	81	10	(	(	PUNCT
fueconorg-10374	81	11	real	real	ADJ
fueconorg-10374	81	12	estate	estate	NOUN
fueconorg-10374	81	13	appraisers	appraiser	NOUN
fueconorg-10374	81	14	,	,	PUNCT
fueconorg-10374	81	15	actuaries	actuary	NOUN
fueconorg-10374	81	16	and	and	CCONJ
fueconorg-10374	81	17	other	other	ADJ
fueconorg-10374	81	18	specialists	specialist	NOUN
fueconorg-10374	81	19	)	)	PUNCT
fueconorg-10374	81	20	who	who	PRON
fueconorg-10374	81	21	have	have	VERB
fueconorg-10374	81	22	the	the	DET
fueconorg-10374	81	23	necessary	necessary	ADJ
fueconorg-10374	81	24	knowledge	knowledge	NOUN
fueconorg-10374	81	25	and	and	CCONJ
fueconorg-10374	81	26	skills	skill	NOUN
fueconorg-10374	81	27	in	in	ADP
fueconorg-10374	81	28	applying	apply	VERB
fueconorg-10374	81	29	the	the	DET
fueconorg-10374	81	30	appropriate	appropriate	ADJ
fueconorg-10374	81	31	fv	fv	NOUN
fueconorg-10374	81	32	estimation	estimation	NOUN
fueconorg-10374	81	33	techniques	technique	NOUN
fueconorg-10374	81	34	and	and	CCONJ
fueconorg-10374	81	35	international	international	ADJ
fueconorg-10374	81	36	valuation	valuation	NOUN
fueconorg-10374	81	37	standards	standard	NOUN
fueconorg-10374	81	38	that	that	PRON
fueconorg-10374	81	39	auditors	auditor	NOUN
fueconorg-10374	81	40	could	could	AUX
fueconorg-10374	81	41	engage	engage	VERB
fueconorg-10374	81	42	in	in	ADP
fueconorg-10374	81	43	the	the	DET
fueconorg-10374	81	44	audit	audit	NOUN
fueconorg-10374	81	45	process	process	NOUN
fueconorg-10374	81	46	.	.	PUNCT
fueconorg-10374	82	1	there	there	PRON
fueconorg-10374	82	2	are	be	VERB
fueconorg-10374	82	3	also	also	ADV
fueconorg-10374	82	4	difficulties	difficulty	NOUN
fueconorg-10374	82	5	with	with	ADP
fueconorg-10374	82	6	the	the	DET
fueconorg-10374	82	7	application	application	NOUN
fueconorg-10374	82	8	of	of	ADP
fueconorg-10374	82	9	variations	variation	NOUN
fueconorg-10374	82	10	in	in	ADP
fueconorg-10374	82	11	fv	fv	PROPN
fueconorg-10374	82	12	measurement	measurement	NOUN
fueconorg-10374	82	13	techniques	technique	NOUN
fueconorg-10374	82	14	in	in	ADP
fueconorg-10374	82	15	different	different	ADJ
fueconorg-10374	82	16	industries	industry	NOUN
fueconorg-10374	82	17	,	,	PUNCT
fueconorg-10374	82	18	as	as	ADV
fueconorg-10374	82	19	well	well	ADV
fueconorg-10374	82	20	as	as	ADP
fueconorg-10374	82	21	with	with	ADP
fueconorg-10374	82	22	the	the	DET
fueconorg-10374	82	23	application	application	NOUN
fueconorg-10374	82	24	of	of	ADP
fueconorg-10374	82	25	future	future	ADJ
fueconorg-10374	82	26	events	event	NOUN
fueconorg-10374	82	27	and	and	CCONJ
fueconorg-10374	82	28	assumptions	assumption	NOUN
fueconorg-10374	82	29	in	in	ADP
fueconorg-10374	82	30	fv	fv	PROPN
fueconorg-10374	82	31	estimation	estimation	NOUN
fueconorg-10374	82	32	models	model	NOUN
fueconorg-10374	82	33	.	.	PUNCT
fueconorg-10374	83	1	assistance	assistance	NOUN
fueconorg-10374	83	2	in	in	ADP
fueconorg-10374	83	3	addressing	address	VERB
fueconorg-10374	83	4	these	these	DET
fueconorg-10374	83	5	challenges	challenge	NOUN
fueconorg-10374	83	6	auditors	auditor	NOUN
fueconorg-10374	83	7	in	in	ADP
fueconorg-10374	83	8	serbia	serbia	PROPN
fueconorg-10374	83	9	face	face	VERB
fueconorg-10374	83	10	should	should	AUX
fueconorg-10374	83	11	come	come	VERB
fueconorg-10374	83	12	from	from	ADP
fueconorg-10374	83	13	audit	audit	NOUN
fueconorg-10374	83	14	professional	professional	ADJ
fueconorg-10374	83	15	organization	organization	NOUN
fueconorg-10374	83	16	–	–	PUNCT
fueconorg-10374	83	17	chamber	chamber	NOUN
fueconorg-10374	83	18	of	of	ADP
fueconorg-10374	83	19	chartered	chartered	ADJ
fueconorg-10374	83	20	certified	certify	VERB
fueconorg-10374	83	21	auditors	auditor	NOUN
fueconorg-10374	83	22	.	.	PUNCT
fueconorg-10374	84	1	the	the	DET
fueconorg-10374	84	2	chamber	chamber	NOUN
fueconorg-10374	84	3	should	should	AUX
fueconorg-10374	84	4	identify	identify	VERB
fueconorg-10374	84	5	the	the	DET
fueconorg-10374	84	6	main	main	ADJ
fueconorg-10374	84	7	problems	problem	NOUN
fueconorg-10374	84	8	auditors	auditor	NOUN
fueconorg-10374	84	9	encounter	encounter	VERB
fueconorg-10374	84	10	in	in	ADP
fueconorg-10374	84	11	auditing	audit	VERB
fueconorg-10374	84	12	financial	financial	ADJ
fueconorg-10374	84	13	statements	statement	NOUN
fueconorg-10374	84	14	under	under	ADP
fueconorg-10374	84	15	the	the	DET
fueconorg-10374	84	16	fvc	fvc	NOUN
fueconorg-10374	84	17	and	and	CCONJ
fueconorg-10374	84	18	assist	assist	VERB
fueconorg-10374	84	19	in	in	ADP
fueconorg-10374	84	20	resolving	resolve	VERB
fueconorg-10374	84	21	them	they	PRON
fueconorg-10374	84	22	,	,	PUNCT
fueconorg-10374	84	23	and	and	CCONJ
fueconorg-10374	84	24	provide	provide	VERB
fueconorg-10374	84	25	auditors	auditor	NOUN
fueconorg-10374	84	26	with	with	ADP
fueconorg-10374	84	27	additional	additional	ADJ
fueconorg-10374	84	28	professional	professional	ADJ
fueconorg-10374	84	29	training	training	NOUN
fueconorg-10374	84	30	on	on	ADP
fueconorg-10374	84	31	the	the	DET
fueconorg-10374	84	32	valuation	valuation	NOUN
fueconorg-10374	84	33	of	of	ADP
fueconorg-10374	84	34	assets	asset	NOUN
fueconorg-10374	84	35	and	and	CCONJ
fueconorg-10374	84	36	liabilities	liability	NOUN
fueconorg-10374	84	37	under	under	ADP
fueconorg-10374	84	38	the	the	DET
fueconorg-10374	84	39	fv	fv	NOUN
fueconorg-10374	84	40	in	in	ADP
fueconorg-10374	84	41	order	order	NOUN
fueconorg-10374	84	42	to	to	PART
fueconorg-10374	84	43	conduct	conduct	VERB
fueconorg-10374	84	44	a	a	DET
fueconorg-10374	84	45	quality	quality	NOUN
fueconorg-10374	84	46	audit	audit	NOUN
fueconorg-10374	84	47	under	under	ADP
fueconorg-10374	84	48	this	this	DET
fueconorg-10374	84	49	concept	concept	NOUN
fueconorg-10374	84	50	.	.	PUNCT
fueconorg-10374	85	1	4	4	X
fueconorg-10374	85	2	.	.	X
fueconorg-10374	85	3	research	research	NOUN
fueconorg-10374	85	4	hypothesis	hypothesis	NOUN
fueconorg-10374	85	5	,	,	PUNCT
fueconorg-10374	85	6	phases	phase	NOUN
fueconorg-10374	85	7	and	and	CCONJ
fueconorg-10374	85	8	methodology	methodology	VERB
fueconorg-10374	85	9	the	the	DET
fueconorg-10374	85	10	following	follow	VERB
fueconorg-10374	85	11	hypotheses	hypothesis	NOUN
fueconorg-10374	85	12	have	have	AUX
fueconorg-10374	85	13	emerged	emerge	VERB
fueconorg-10374	85	14	from	from	ADP
fueconorg-10374	85	15	the	the	DET
fueconorg-10374	85	16	research	research	NOUN
fueconorg-10374	85	17	of	of	ADP
fueconorg-10374	85	18	the	the	DET
fueconorg-10374	85	19	challenges	challenge	NOUN
fueconorg-10374	85	20	in	in	ADP
fueconorg-10374	85	21	audit	audit	NOUN
fueconorg-10374	85	22	of	of	ADP
fueconorg-10374	85	23	financial	financial	ADJ
fueconorg-10374	85	24	statements	statement	NOUN
fueconorg-10374	85	25	at	at	ADP
fueconorg-10374	85	26	fvc	fvc	PROPN
fueconorg-10374	85	27	in	in	ADP
fueconorg-10374	85	28	serbia	serbia	PROPN
fueconorg-10374	85	29	:	:	PUNCT
fueconorg-10374	85	30	main	main	ADJ
fueconorg-10374	85	31	hypothesis	hypothesis	NOUN
fueconorg-10374	85	32	(	(	PUNCT
fueconorg-10374	85	33	h	h	NOUN
fueconorg-10374	85	34	):	):	PUNCT
fueconorg-10374	85	35	the	the	DET
fueconorg-10374	85	36	underdeveloped	underdeveloped	ADJ
fueconorg-10374	85	37	and	and	CCONJ
fueconorg-10374	85	38	under	under	ADP
fueconorg-10374	85	39	-	-	PUNCT
fueconorg-10374	85	40	active	active	ADJ
fueconorg-10374	85	41	financial	financial	ADJ
fueconorg-10374	85	42	market	market	NOUN
fueconorg-10374	85	43	in	in	ADP
fueconorg-10374	85	44	serbia	serbia	PROPN
fueconorg-10374	85	45	does	do	AUX
fueconorg-10374	85	46	not	not	PART
fueconorg-10374	85	47	provide	provide	VERB
fueconorg-10374	85	48	sufficient	sufficient	ADJ
fueconorg-10374	85	49	conditions	condition	NOUN
fueconorg-10374	85	50	for	for	ADP
fueconorg-10374	85	51	the	the	DET
fueconorg-10374	85	52	application	application	NOUN
fueconorg-10374	85	53	of	of	ADP
fueconorg-10374	85	54	all	all	DET
fueconorg-10374	85	55	fv	fv	X
fueconorg-10374	85	56	accounting	account	VERB
fueconorg-10374	85	57	(	(	PUNCT
fueconorg-10374	85	58	fva	fva	ADJ
fueconorg-10374	85	59	)	)	PUNCT
fueconorg-10374	85	60	techniques	technique	NOUN
fueconorg-10374	85	61	,	,	PUNCT
fueconorg-10374	85	62	and	and	CCONJ
fueconorg-10374	85	63	thus	thus	ADV
fueconorg-10374	85	64	conditions	condition	VERB
fueconorg-10374	85	65	specific	specific	ADJ
fueconorg-10374	85	66	challenges	challenge	NOUN
fueconorg-10374	85	67	to	to	PART
fueconorg-10374	85	68	audit	audit	VERB
fueconorg-10374	85	69	of	of	ADP
fueconorg-10374	85	70	fva	fva	ADJ
fueconorg-10374	85	71	estimation	estimation	NOUN
fueconorg-10374	85	72	.	.	PUNCT
fueconorg-10374	86	1	auxiliary	auxiliary	ADJ
fueconorg-10374	86	2	hypotheses	hypothesis	NOUN
fueconorg-10374	86	3	:	:	PUNCT
fueconorg-10374	86	4	(	(	PUNCT
fueconorg-10374	86	5	h1	h1	PROPN
fueconorg-10374	86	6	):	):	PUNCT
fueconorg-10374	86	7	auditors	auditor	NOUN
fueconorg-10374	86	8	'	'	PART
fueconorg-10374	86	9	awareness	awareness	NOUN
fueconorg-10374	86	10	of	of	ADP
fueconorg-10374	86	11	the	the	DET
fueconorg-10374	86	12	application	application	NOUN
fueconorg-10374	86	13	of	of	ADP
fueconorg-10374	86	14	fvc	fvc	PROPN
fueconorg-10374	86	15	in	in	ADP
fueconorg-10374	86	16	serbia	serbia	PROPN
fueconorg-10374	86	17	is	be	AUX
fueconorg-10374	86	18	closely	closely	ADV
fueconorg-10374	86	19	related	relate	VERB
fueconorg-10374	86	20	to	to	ADP
fueconorg-10374	86	21	the	the	DET
fueconorg-10374	86	22	understanding	understanding	NOUN
fueconorg-10374	86	23	of	of	ADP
fueconorg-10374	86	24	ifrs	ifrs	PROPN
fueconorg-10374	86	25	13	13	NUM
fueconorg-10374	86	26	and	and	CCONJ
fueconorg-10374	86	27	isa	isa	PROPN
fueconorg-10374	86	28	540	540	NUM
fueconorg-10374	86	29	;	;	PUNCT
fueconorg-10374	86	30	(	(	PUNCT
fueconorg-10374	86	31	h2	h2	NOUN
fueconorg-10374	86	32	):	):	PUNCT
fueconorg-10374	86	33	the	the	DET
fueconorg-10374	86	34	dominant	dominant	ADJ
fueconorg-10374	86	35	challenge	challenge	NOUN
fueconorg-10374	86	36	in	in	ADP
fueconorg-10374	86	37	fva	fva	VERB
fueconorg-10374	86	38	in	in	ADP
fueconorg-10374	86	39	serbia	serbia	PROPN
fueconorg-10374	86	40	is	be	AUX
fueconorg-10374	86	41	the	the	DET
fueconorg-10374	86	42	complexity	complexity	NOUN
fueconorg-10374	86	43	of	of	ADP
fueconorg-10374	86	44	assessing	assess	VERB
fueconorg-10374	86	45	fv	fv	PROPN
fueconorg-10374	86	46	estimates	estimate	NOUN
fueconorg-10374	86	47	and	and	CCONJ
fueconorg-10374	86	48	the	the	DET
fueconorg-10374	86	49	need	need	NOUN
fueconorg-10374	86	50	to	to	PART
fueconorg-10374	86	51	hire	hire	VERB
fueconorg-10374	86	52	an	an	DET
fueconorg-10374	86	53	expert	expert	NOUN
fueconorg-10374	86	54	(	(	PUNCT
fueconorg-10374	86	55	appraiser	appraiser	NOUN
fueconorg-10374	86	56	,	,	PUNCT
fueconorg-10374	86	57	actuary	actuary	NOUN
fueconorg-10374	86	58	,	,	PUNCT
fueconorg-10374	86	59	expert	expert	NOUN
fueconorg-10374	86	60	)	)	PUNCT
fueconorg-10374	86	61	for	for	ADP
fueconorg-10374	86	62	fv	fv	PROPN
fueconorg-10374	86	63	estimation	estimation	NOUN
fueconorg-10374	86	64	;	;	PUNCT
fueconorg-10374	86	65	(	(	PUNCT
fueconorg-10374	86	66	h3	h3	NOUN
fueconorg-10374	86	67	):	):	PUNCT
fueconorg-10374	86	68	auditors	auditor	NOUN
fueconorg-10374	86	69	in	in	ADP
fueconorg-10374	86	70	serbia	serbia	PROPN
fueconorg-10374	86	71	do	do	AUX
fueconorg-10374	86	72	not	not	PART
fueconorg-10374	86	73	have	have	VERB
fueconorg-10374	86	74	sufficient	sufficient	ADJ
fueconorg-10374	86	75	technical	technical	ADJ
fueconorg-10374	86	76	knowledge	knowledge	NOUN
fueconorg-10374	86	77	of	of	ADP
fueconorg-10374	86	78	the	the	DET
fueconorg-10374	86	79	techniques	technique	NOUN
fueconorg-10374	86	80	and	and	CCONJ
fueconorg-10374	86	81	procedures	procedure	NOUN
fueconorg-10374	86	82	for	for	ADP
fueconorg-10374	86	83	auditing	audit	VERB
fueconorg-10374	86	84	fva	fva	ADJ
fueconorg-10374	86	85	estimation	estimation	NOUN
fueconorg-10374	86	86	.	.	PUNCT
fueconorg-10374	87	1	the	the	DET
fueconorg-10374	87	2	stages	stage	NOUN
fueconorg-10374	87	3	in	in	ADP
fueconorg-10374	87	4	the	the	DET
fueconorg-10374	87	5	research	research	NOUN
fueconorg-10374	87	6	of	of	ADP
fueconorg-10374	87	7	the	the	DET
fueconorg-10374	87	8	challenges	challenge	NOUN
fueconorg-10374	87	9	in	in	ADP
fueconorg-10374	87	10	audit	audit	NOUN
fueconorg-10374	87	11	of	of	ADP
fueconorg-10374	87	12	financial	financial	ADJ
fueconorg-10374	87	13	statements	statement	NOUN
fueconorg-10374	87	14	at	at	ADP
fueconorg-10374	87	15	fvc	fvc	PROPN
fueconorg-10374	87	16	in	in	ADP
fueconorg-10374	87	17	serbia	serbia	PROPN
fueconorg-10374	87	18	are	be	AUX
fueconorg-10374	87	19	:	:	PUNCT
fueconorg-10374	87	20	phase	phase	NOUN
fueconorg-10374	87	21	1	1	NUM
fueconorg-10374	87	22	–	–	PUNCT
fueconorg-10374	87	23	selection	selection	NOUN
fueconorg-10374	87	24	of	of	ADP
fueconorg-10374	87	25	variables	variable	NOUN
fueconorg-10374	87	26	from	from	ADP
fueconorg-10374	87	27	the	the	DET
fueconorg-10374	87	28	sample	sample	NOUN
fueconorg-10374	87	29	based	base	VERB
fueconorg-10374	87	30	on	on	ADP
fueconorg-10374	87	31	the	the	DET
fueconorg-10374	87	32	criteria	criterion	NOUN
fueconorg-10374	87	33	of	of	ADP
fueconorg-10374	87	34	their	their	PRON
fueconorg-10374	87	35	relevance	relevance	NOUN
fueconorg-10374	87	36	for	for	ADP
fueconorg-10374	87	37	the	the	DET
fueconorg-10374	87	38	application	application	NOUN
fueconorg-10374	87	39	of	of	ADP
fueconorg-10374	87	40	the	the	DET
fueconorg-10374	87	41	fvc	fvc	NOUN
fueconorg-10374	87	42	in	in	ADP
fueconorg-10374	87	43	audit	audit	NOUN
fueconorg-10374	87	44	in	in	ADP
fueconorg-10374	87	45	the	the	DET
fueconorg-10374	87	46	republic	republic	NOUN
fueconorg-10374	87	47	of	of	ADP
fueconorg-10374	87	48	serbia	serbia	PROPN
fueconorg-10374	87	49	.	.	PUNCT
fueconorg-10374	88	1	phase	phase	NOUN
fueconorg-10374	88	2	two	two	NUM
fueconorg-10374	88	3	–	–	PUNCT
fueconorg-10374	88	4	applying	apply	VERB
fueconorg-10374	88	5	descriptive	descriptive	ADJ
fueconorg-10374	88	6	statistics	statistic	NOUN
fueconorg-10374	88	7	to	to	PART
fueconorg-10374	88	8	consider	consider	VERB
fueconorg-10374	88	9	homogeneity	homogeneity	NOUN
fueconorg-10374	88	10	of	of	ADP
fueconorg-10374	88	11	respondents	respondent	NOUN
fueconorg-10374	88	12	'	'	PART
fueconorg-10374	88	13	responses	response	NOUN
fueconorg-10374	88	14	to	to	ADP
fueconorg-10374	88	15	challenges	challenge	NOUN
fueconorg-10374	88	16	in	in	ADP
fueconorg-10374	88	17	financial	financial	ADJ
fueconorg-10374	88	18	reporting	reporting	NOUN
fueconorg-10374	88	19	and	and	CCONJ
fueconorg-10374	88	20	auditing	auditing	NOUN
fueconorg-10374	88	21	at	at	ADP
fueconorg-10374	88	22	fvc	fvc	PROPN
fueconorg-10374	88	23	in	in	ADP
fueconorg-10374	88	24	serbia	serbia	PROPN
fueconorg-10374	88	25	.	.	PUNCT
fueconorg-10374	89	1	phase	phase	NOUN
fueconorg-10374	89	2	three	three	NUM
fueconorg-10374	89	3	–	–	PUNCT
fueconorg-10374	89	4	applying	apply	VERB
fueconorg-10374	89	5	factor	factor	NOUN
fueconorg-10374	89	6	analysis	analysis	NOUN
fueconorg-10374	89	7	of	of	ADP
fueconorg-10374	89	8	selected	select	VERB
fueconorg-10374	89	9	variables	variable	NOUN
fueconorg-10374	89	10	using	use	VERB
fueconorg-10374	89	11	the	the	DET
fueconorg-10374	89	12	pca	pca	NOUN
fueconorg-10374	89	13	(	(	PUNCT
fueconorg-10374	89	14	principal	principal	ADJ
fueconorg-10374	89	15	component	component	NOUN
fueconorg-10374	89	16	analysis	analysis	NOUN
fueconorg-10374	89	17	)	)	PUNCT
fueconorg-10374	89	18	method	method	NOUN
fueconorg-10374	89	19	to	to	PART
fueconorg-10374	89	20	reduce	reduce	VERB
fueconorg-10374	89	21	the	the	DET
fueconorg-10374	89	22	constraints	constraint	NOUN
fueconorg-10374	89	23	of	of	ADP
fueconorg-10374	89	24	variables	variable	NOUN
fueconorg-10374	89	25	and	and	CCONJ
fueconorg-10374	89	26	create	create	VERB
fueconorg-10374	89	27	new	new	ADJ
fueconorg-10374	89	28	latent	latent	NOUN
fueconorg-10374	89	29	variables	variable	NOUN
fueconorg-10374	89	30	that	that	PRON
fueconorg-10374	89	31	would	would	AUX
fueconorg-10374	89	32	play	play	VERB
fueconorg-10374	89	33	the	the	DET
fueconorg-10374	89	34	role	role	NOUN
fueconorg-10374	89	35	of	of	ADP
fueconorg-10374	89	36	independent	independent	ADJ
fueconorg-10374	89	37	variables	variable	NOUN
fueconorg-10374	89	38	in	in	ADP
fueconorg-10374	89	39	the	the	DET
fueconorg-10374	89	40	regression	regression	NOUN
fueconorg-10374	89	41	analysis	analysis	NOUN
fueconorg-10374	89	42	.	.	PUNCT
fueconorg-10374	90	1	the	the	DET
fueconorg-10374	90	2	challenges	challenge	NOUN
fueconorg-10374	90	3	in	in	ADP
fueconorg-10374	90	4	auditing	audit	VERB
fueconorg-10374	90	5	financial	financial	ADJ
fueconorg-10374	90	6	statements	statement	NOUN
fueconorg-10374	90	7	at	at	ADP
fueconorg-10374	90	8	fair	fair	ADJ
fueconorg-10374	90	9	value	value	NOUN
fueconorg-10374	90	10	concept	concept	NOUN
fueconorg-10374	90	11	(	(	PUNCT
fueconorg-10374	90	12	fvc	fvc	PROPN
fueconorg-10374	90	13	)	)	PUNCT
fueconorg-10374	90	14	in	in	ADP
fueconorg-10374	90	15	developing	develop	VERB
fueconorg-10374	90	16	economies	economy	NOUN
fueconorg-10374	90	17	...	...	PUNCT
fueconorg-10374	90	18	59	59	NUM
fueconorg-10374	90	19	phase	phase	NOUN
fueconorg-10374	90	20	four	four	NUM
fueconorg-10374	90	21	–	–	PUNCT
fueconorg-10374	90	22	applying	apply	VERB
fueconorg-10374	90	23	multiple	multiple	ADJ
fueconorg-10374	90	24	regression	regression	NOUN
fueconorg-10374	90	25	analysis	analysis	NOUN
fueconorg-10374	90	26	to	to	PART
fueconorg-10374	90	27	measure	measure	VERB
fueconorg-10374	90	28	the	the	DET
fueconorg-10374	90	29	impact	impact	NOUN
fueconorg-10374	90	30	of	of	ADP
fueconorg-10374	90	31	three	three	NUM
fueconorg-10374	90	32	independent	independent	ADJ
fueconorg-10374	90	33	variables	variable	NOUN
fueconorg-10374	90	34	on	on	ADP
fueconorg-10374	90	35	the	the	DET
fueconorg-10374	90	36	dependent	dependent	ADJ
fueconorg-10374	90	37	variable	variable	NOUN
fueconorg-10374	90	38	.	.	PUNCT
fueconorg-10374	91	1	the	the	DET
fueconorg-10374	91	2	dependent	dependent	ADJ
fueconorg-10374	91	3	variable	variable	NOUN
fueconorg-10374	91	4	implies	imply	VERB
fueconorg-10374	91	5	that	that	SCONJ
fueconorg-10374	91	6	the	the	DET
fueconorg-10374	91	7	belief	belief	NOUN
fueconorg-10374	91	8	about	about	ADP
fueconorg-10374	91	9	the	the	DET
fueconorg-10374	91	10	reality	reality	NOUN
fueconorg-10374	91	11	of	of	ADP
fueconorg-10374	91	12	valuation	valuation	NOUN
fueconorg-10374	91	13	under	under	ADP
fueconorg-10374	91	14	the	the	DET
fueconorg-10374	91	15	fv	fv	PROPN
fueconorg-10374	91	16	in	in	ADP
fueconorg-10374	91	17	serbia	serbia	PROPN
fueconorg-10374	91	18	is	be	AUX
fueconorg-10374	91	19	harder	hard	ADJ
fueconorg-10374	91	20	to	to	PART
fueconorg-10374	91	21	come	come	VERB
fueconorg-10374	91	22	by	by	ADV
fueconorg-10374	91	23	,	,	PUNCT
fueconorg-10374	91	24	much	much	ADV
fueconorg-10374	91	25	like	like	INTJ
fueconorg-10374	91	26	in	in	ADP
fueconorg-10374	91	27	other	other	ADJ
fueconorg-10374	91	28	developing	develop	VERB
fueconorg-10374	91	29	countries	country	NOUN
fueconorg-10374	91	30	,	,	PUNCT
fueconorg-10374	91	31	compared	compare	VERB
fueconorg-10374	91	32	to	to	ADP
fueconorg-10374	91	33	developed	develop	VERB
fueconorg-10374	91	34	countries	country	NOUN
fueconorg-10374	91	35	.	.	PUNCT
fueconorg-10374	92	1	the	the	DET
fueconorg-10374	92	2	three	three	NUM
fueconorg-10374	92	3	independent	independent	ADJ
fueconorg-10374	92	4	variables	variable	NOUN
fueconorg-10374	92	5	are	be	AUX
fueconorg-10374	92	6	:	:	PUNCT
fueconorg-10374	92	7	▪	▪	ADJ
fueconorg-10374	92	8	auditor	auditor	NOUN
fueconorg-10374	92	9	's	's	PART
fueconorg-10374	92	10	awareness	awareness	NOUN
fueconorg-10374	92	11	of	of	ADP
fueconorg-10374	92	12	the	the	DET
fueconorg-10374	92	13	importance	importance	NOUN
fueconorg-10374	92	14	of	of	ADP
fueconorg-10374	92	15	fair	fair	ADJ
fueconorg-10374	92	16	value	value	NOUN
fueconorg-10374	92	17	estimation	estimation	NOUN
fueconorg-10374	92	18	issues	issue	NOUN
fueconorg-10374	92	19	.	.	PUNCT
fueconorg-10374	93	1	this	this	DET
fueconorg-10374	93	2	variable	variable	NOUN
fueconorg-10374	93	3	contains	contain	VERB
fueconorg-10374	93	4	4	4	NUM
fueconorg-10374	93	5	components	component	NOUN
fueconorg-10374	93	6	:	:	PUNCT
fueconorg-10374	93	7	1	1	X
fueconorg-10374	93	8	)	)	PUNCT
fueconorg-10374	93	9	auditors	auditor	NOUN
fueconorg-10374	93	10	fully	fully	ADV
fueconorg-10374	93	11	understand	understand	VERB
fueconorg-10374	93	12	ias	ias	PROPN
fueconorg-10374	93	13	39	39	NUM
fueconorg-10374	93	14	;	;	PUNCT
fueconorg-10374	93	15	2	2	X
fueconorg-10374	93	16	)	)	PUNCT
fueconorg-10374	93	17	auditors	auditor	NOUN
fueconorg-10374	93	18	fully	fully	ADV
fueconorg-10374	93	19	understand	understand	VERB
fueconorg-10374	93	20	ifrs	ifrs	PROPN
fueconorg-10374	93	21	13	13	NUM
fueconorg-10374	93	22	;	;	PUNCT
fueconorg-10374	93	23	3	3	X
fueconorg-10374	93	24	)	)	PUNCT
fueconorg-10374	93	25	ifrs	ifrs	NOUN
fueconorg-10374	93	26	13	13	NUM
fueconorg-10374	93	27	seeks	seek	VERB
fueconorg-10374	93	28	to	to	PART
fueconorg-10374	93	29	reduce	reduce	VERB
fueconorg-10374	93	30	the	the	DET
fueconorg-10374	93	31	subjectivity	subjectivity	NOUN
fueconorg-10374	93	32	of	of	ADP
fueconorg-10374	93	33	an	an	DET
fueconorg-10374	93	34	accounting	accounting	NOUN
fueconorg-10374	93	35	estimate	estimate	NOUN
fueconorg-10374	93	36	that	that	PRON
fueconorg-10374	93	37	has	have	VERB
fueconorg-10374	93	38	an	an	DET
fueconorg-10374	93	39	effect	effect	NOUN
fueconorg-10374	93	40	on	on	ADP
fueconorg-10374	93	41	the	the	DET
fueconorg-10374	93	42	amounts	amount	NOUN
fueconorg-10374	93	43	in	in	ADP
fueconorg-10374	93	44	the	the	DET
fueconorg-10374	93	45	financial	financial	ADJ
fueconorg-10374	93	46	statements	statement	NOUN
fueconorg-10374	93	47	;	;	PUNCT
fueconorg-10374	93	48	4	4	X
fueconorg-10374	93	49	)	)	PUNCT
fueconorg-10374	93	50	auditors	auditor	NOUN
fueconorg-10374	93	51	fully	fully	ADV
fueconorg-10374	93	52	understand	understand	VERB
fueconorg-10374	93	53	isa	isa	NOUN
fueconorg-10374	93	54	540	540	NUM
fueconorg-10374	93	55	.	.	PUNCT
fueconorg-10374	94	1	▪	▪	ADJ
fueconorg-10374	94	2	challenges	challenge	NOUN
fueconorg-10374	94	3	of	of	ADP
fueconorg-10374	94	4	auditors	auditor	NOUN
fueconorg-10374	94	5	in	in	ADP
fueconorg-10374	94	6	evaluating	evaluate	VERB
fueconorg-10374	94	7	accounting	accounting	NOUN
fueconorg-10374	94	8	estimates	estimate	NOUN
fueconorg-10374	94	9	under	under	ADP
fueconorg-10374	94	10	fv	fv	PROPN
fueconorg-10374	94	11	.	.	PUNCT
fueconorg-10374	95	1	this	this	DET
fueconorg-10374	95	2	variable	variable	NOUN
fueconorg-10374	95	3	contains	contain	VERB
fueconorg-10374	95	4	5	5	NUM
fueconorg-10374	95	5	components	component	NOUN
fueconorg-10374	95	6	:	:	PUNCT
fueconorg-10374	95	7	1	1	X
fueconorg-10374	95	8	)	)	PUNCT
fueconorg-10374	95	9	determining	determine	VERB
fueconorg-10374	95	10	the	the	DET
fueconorg-10374	95	11	fv	fv	NOUN
fueconorg-10374	95	12	of	of	ADP
fueconorg-10374	95	13	assets	asset	NOUN
fueconorg-10374	95	14	is	be	AUX
fueconorg-10374	95	15	significantly	significantly	ADV
fueconorg-10374	95	16	more	more	ADV
fueconorg-10374	95	17	complex	complex	ADJ
fueconorg-10374	95	18	than	than	ADP
fueconorg-10374	95	19	determining	determine	VERB
fueconorg-10374	95	20	the	the	DET
fueconorg-10374	95	21	historical	historical	ADJ
fueconorg-10374	95	22	cost	cost	NOUN
fueconorg-10374	95	23	of	of	ADP
fueconorg-10374	95	24	assets	asset	NOUN
fueconorg-10374	95	25	;	;	PUNCT
fueconorg-10374	95	26	2	2	X
fueconorg-10374	95	27	)	)	PUNCT
fueconorg-10374	95	28	determining	determine	VERB
fueconorg-10374	95	29	fv	fv	NOUN
fueconorg-10374	95	30	assets	asset	NOUN
fueconorg-10374	95	31	and	and	CCONJ
fueconorg-10374	95	32	liabilities	liability	NOUN
fueconorg-10374	95	33	is	be	AUX
fueconorg-10374	95	34	a	a	DET
fueconorg-10374	95	35	time	time	NOUN
fueconorg-10374	95	36	-	-	PUNCT
fueconorg-10374	95	37	consuming	consume	VERB
fueconorg-10374	95	38	task	task	NOUN
fueconorg-10374	95	39	;	;	PUNCT
fueconorg-10374	95	40	3	3	X
fueconorg-10374	95	41	)	)	PUNCT
fueconorg-10374	95	42	most	most	ADJ
fueconorg-10374	95	43	assets	asset	NOUN
fueconorg-10374	95	44	and	and	CCONJ
fueconorg-10374	95	45	liabilities	liability	NOUN
fueconorg-10374	95	46	subject	subject	ADJ
fueconorg-10374	95	47	to	to	ADP
fueconorg-10374	95	48	fv	fv	PROPN
fueconorg-10374	95	49	estimation	estimation	NOUN
fueconorg-10374	95	50	in	in	ADP
fueconorg-10374	95	51	business	business	NOUN
fueconorg-10374	95	52	practice	practice	NOUN
fueconorg-10374	95	53	in	in	ADP
fueconorg-10374	95	54	serbia	serbia	PROPN
fueconorg-10374	95	55	are	be	AUX
fueconorg-10374	95	56	not	not	PART
fueconorg-10374	95	57	subject	subject	ADJ
fueconorg-10374	95	58	to	to	ADP
fueconorg-10374	95	59	transactions	transaction	NOUN
fueconorg-10374	95	60	on	on	ADP
fueconorg-10374	95	61	active	active	ADJ
fueconorg-10374	95	62	markets	market	NOUN
fueconorg-10374	95	63	;	;	PUNCT
fueconorg-10374	95	64	4	4	X
fueconorg-10374	95	65	)	)	PUNCT
fueconorg-10374	95	66	fvc	fvc	PROPN
fueconorg-10374	95	67	requires	require	VERB
fueconorg-10374	95	68	the	the	DET
fueconorg-10374	95	69	auditor	auditor	NOUN
fueconorg-10374	95	70	to	to	PART
fueconorg-10374	95	71	continuously	continuously	ADV
fueconorg-10374	95	72	acquire	acquire	VERB
fueconorg-10374	95	73	additional	additional	ADJ
fueconorg-10374	95	74	knowledge	knowledge	NOUN
fueconorg-10374	95	75	regarding	regard	VERB
fueconorg-10374	95	76	the	the	DET
fueconorg-10374	95	77	specific	specific	ADJ
fueconorg-10374	95	78	assets	asset	NOUN
fueconorg-10374	95	79	and	and	CCONJ
fueconorg-10374	95	80	liabilities	liability	NOUN
fueconorg-10374	95	81	that	that	PRON
fueconorg-10374	95	82	are	be	AUX
fueconorg-10374	95	83	subject	subject	ADJ
fueconorg-10374	95	84	to	to	ADP
fueconorg-10374	95	85	fv	fv	PROPN
fueconorg-10374	95	86	estimation	estimation	NOUN
fueconorg-10374	95	87	;	;	PUNCT
fueconorg-10374	95	88	5	5	NUM
fueconorg-10374	95	89	)	)	PUNCT
fueconorg-10374	95	90	verification	verification	NOUN
fueconorg-10374	95	91	of	of	ADP
fueconorg-10374	95	92	fv	fv	PROPN
fueconorg-10374	95	93	measurement	measurement	NOUN
fueconorg-10374	95	94	of	of	ADP
fueconorg-10374	95	95	assets	asset	NOUN
fueconorg-10374	95	96	and	and	CCONJ
fueconorg-10374	95	97	liabilities	liability	NOUN
fueconorg-10374	95	98	requires	require	VERB
fueconorg-10374	95	99	the	the	DET
fueconorg-10374	95	100	involvement	involvement	NOUN
fueconorg-10374	95	101	of	of	ADP
fueconorg-10374	95	102	an	an	DET
fueconorg-10374	95	103	expert	expert	NOUN
fueconorg-10374	95	104	.	.	PUNCT
fueconorg-10374	96	1	▪	▪	ADJ
fueconorg-10374	96	2	challenges	challenge	NOUN
fueconorg-10374	96	3	of	of	ADP
fueconorg-10374	96	4	auditors	auditor	NOUN
fueconorg-10374	96	5	conditioned	condition	VERB
fueconorg-10374	96	6	by	by	ADP
fueconorg-10374	96	7	the	the	DET
fueconorg-10374	96	8	choice	choice	NOUN
fueconorg-10374	96	9	of	of	ADP
fueconorg-10374	96	10	techniques	technique	NOUN
fueconorg-10374	96	11	and	and	CCONJ
fueconorg-10374	96	12	procedures	procedure	NOUN
fueconorg-10374	96	13	in	in	ADP
fueconorg-10374	96	14	auditing	audit	VERB
fueconorg-10374	96	15	the	the	DET
fueconorg-10374	96	16	financial	financial	ADJ
fueconorg-10374	96	17	statements	statement	NOUN
fueconorg-10374	96	18	under	under	ADP
fueconorg-10374	96	19	the	the	DET
fueconorg-10374	96	20	fv	fv	NOUN
fueconorg-10374	96	21	.	.	PUNCT
fueconorg-10374	97	1	this	this	DET
fueconorg-10374	97	2	variable	variable	NOUN
fueconorg-10374	97	3	contains	contain	VERB
fueconorg-10374	97	4	3	3	NUM
fueconorg-10374	97	5	components	component	NOUN
fueconorg-10374	97	6	:	:	PUNCT
fueconorg-10374	97	7	1	1	X
fueconorg-10374	97	8	)	)	PUNCT
fueconorg-10374	97	9	auditors	auditor	NOUN
fueconorg-10374	97	10	in	in	ADP
fueconorg-10374	97	11	serbia	serbia	PROPN
fueconorg-10374	97	12	do	do	AUX
fueconorg-10374	97	13	not	not	PART
fueconorg-10374	97	14	have	have	VERB
fueconorg-10374	97	15	sufficient	sufficient	ADJ
fueconorg-10374	97	16	technical	technical	ADJ
fueconorg-10374	97	17	knowledge	knowledge	NOUN
fueconorg-10374	97	18	on	on	ADP
fueconorg-10374	97	19	fv	fv	PROPN
fueconorg-10374	97	20	measurement	measurement	NOUN
fueconorg-10374	97	21	;	;	PUNCT
fueconorg-10374	97	22	2	2	X
fueconorg-10374	97	23	)	)	PUNCT
fueconorg-10374	97	24	techniques	technique	NOUN
fueconorg-10374	97	25	for	for	ADP
fueconorg-10374	97	26	determining	determine	VERB
fueconorg-10374	97	27	fv	fv	PROPN
fueconorg-10374	97	28	may	may	AUX
fueconorg-10374	97	29	vary	vary	VERB
fueconorg-10374	97	30	significantly	significantly	ADV
fueconorg-10374	97	31	from	from	ADP
fueconorg-10374	97	32	one	one	NUM
fueconorg-10374	97	33	industry	industry	NOUN
fueconorg-10374	97	34	to	to	ADP
fueconorg-10374	97	35	another	another	PRON
fueconorg-10374	97	36	;	;	PUNCT
fueconorg-10374	97	37	3	3	X
fueconorg-10374	97	38	)	)	PUNCT
fueconorg-10374	97	39	auditors	auditor	NOUN
fueconorg-10374	97	40	have	have	VERB
fueconorg-10374	97	41	effective	effective	ADJ
fueconorg-10374	97	42	procedures	procedure	NOUN
fueconorg-10374	97	43	for	for	ADP
fueconorg-10374	97	44	verifying	verify	VERB
fueconorg-10374	97	45	the	the	DET
fueconorg-10374	97	46	accuracy	accuracy	NOUN
fueconorg-10374	97	47	of	of	ADP
fueconorg-10374	97	48	transactions	transaction	NOUN
fueconorg-10374	97	49	and	and	CCONJ
fueconorg-10374	97	50	balances	balance	NOUN
fueconorg-10374	97	51	that	that	PRON
fueconorg-10374	97	52	are	be	AUX
fueconorg-10374	97	53	valued	value	VERB
fueconorg-10374	97	54	at	at	ADP
fueconorg-10374	97	55	cost	cost	NOUN
fueconorg-10374	97	56	,	,	PUNCT
fueconorg-10374	97	57	but	but	CCONJ
fueconorg-10374	97	58	these	these	DET
fueconorg-10374	97	59	procedures	procedure	NOUN
fueconorg-10374	97	60	are	be	AUX
fueconorg-10374	97	61	not	not	PART
fueconorg-10374	97	62	very	very	ADV
fueconorg-10374	97	63	helpful	helpful	ADJ
fueconorg-10374	97	64	in	in	ADP
fueconorg-10374	97	65	measuring	measure	VERB
fueconorg-10374	97	66	fv	fv	X
fueconorg-10374	97	67	.	.	PUNCT
fueconorg-10374	98	1	the	the	DET
fueconorg-10374	98	2	methodology	methodology	NOUN
fueconorg-10374	98	3	for	for	ADP
fueconorg-10374	98	4	researching	research	VERB
fueconorg-10374	98	5	the	the	DET
fueconorg-10374	98	6	challenges	challenge	NOUN
fueconorg-10374	98	7	in	in	ADP
fueconorg-10374	98	8	audit	audit	NOUN
fueconorg-10374	98	9	of	of	ADP
fueconorg-10374	98	10	financial	financial	ADJ
fueconorg-10374	98	11	statements	statement	NOUN
fueconorg-10374	98	12	at	at	ADP
fueconorg-10374	98	13	fvc	fvc	PROPN
fueconorg-10374	98	14	in	in	ADP
fueconorg-10374	98	15	serbia	serbia	PROPN
fueconorg-10374	98	16	includes	include	VERB
fueconorg-10374	98	17	:	:	PUNCT
fueconorg-10374	98	18	a	a	X
fueconorg-10374	98	19	)	)	PUNCT
fueconorg-10374	98	20	descriptive	descriptive	ADJ
fueconorg-10374	98	21	statistics	statistic	NOUN
fueconorg-10374	98	22	,	,	PUNCT
fueconorg-10374	98	23	b	b	X
fueconorg-10374	98	24	)	)	PUNCT
fueconorg-10374	98	25	factor	factor	NOUN
fueconorg-10374	98	26	analysis	analysis	NOUN
fueconorg-10374	98	27	and	and	CCONJ
fueconorg-10374	98	28	c	c	NOUN
fueconorg-10374	98	29	)	)	PUNCT
fueconorg-10374	98	30	multiple	multiple	ADJ
fueconorg-10374	98	31	regression	regression	NOUN
fueconorg-10374	98	32	analysis	analysis	NOUN
fueconorg-10374	98	33	.	.	PUNCT
fueconorg-10374	99	1	4	4	X
fueconorg-10374	99	2	.	.	X
fueconorg-10374	99	3	sample	sample	NOUN
fueconorg-10374	99	4	description	description	NOUN
fueconorg-10374	99	5	and	and	CCONJ
fueconorg-10374	99	6	descriptive	descriptive	ADJ
fueconorg-10374	99	7	statistics	statistic	NOUN
fueconorg-10374	99	8	of	of	ADP
fueconorg-10374	99	9	the	the	DET
fueconorg-10374	99	10	variables	variable	NOUN
fueconorg-10374	99	11	selected	select	VERB
fueconorg-10374	99	12	the	the	DET
fueconorg-10374	99	13	research	research	NOUN
fueconorg-10374	99	14	used	use	VERB
fueconorg-10374	99	15	the	the	DET
fueconorg-10374	99	16	primary	primary	ADJ
fueconorg-10374	99	17	source	source	NOUN
fueconorg-10374	99	18	of	of	ADP
fueconorg-10374	99	19	data	datum	NOUN
fueconorg-10374	99	20	obtained	obtain	VERB
fueconorg-10374	99	21	through	through	ADP
fueconorg-10374	99	22	the	the	DET
fueconorg-10374	99	23	survey	survey	NOUN
fueconorg-10374	99	24	method	method	NOUN
fueconorg-10374	99	25	.	.	PUNCT
fueconorg-10374	100	1	the	the	DET
fueconorg-10374	100	2	basic	basic	ADJ
fueconorg-10374	100	3	research	research	NOUN
fueconorg-10374	100	4	tool	tool	NOUN
fueconorg-10374	100	5	used	use	VERB
fueconorg-10374	100	6	was	be	AUX
fueconorg-10374	100	7	the	the	DET
fueconorg-10374	100	8	questionnaire	questionnaire	NOUN
fueconorg-10374	100	9	.	.	PUNCT
fueconorg-10374	101	1	the	the	DET
fueconorg-10374	101	2	questionnaire	questionnaire	NOUN
fueconorg-10374	101	3	is	be	AUX
fueconorg-10374	101	4	a	a	DET
fueconorg-10374	101	5	pre	pre	ADJ
fueconorg-10374	101	6	-	-	ADJ
fueconorg-10374	101	7	prepared	prepared	ADJ
fueconorg-10374	101	8	set	set	NOUN
fueconorg-10374	101	9	of	of	ADP
fueconorg-10374	101	10	questions	question	NOUN
fueconorg-10374	101	11	/	/	SYM
fueconorg-10374	101	12	statements	statement	NOUN
fueconorg-10374	101	13	to	to	PART
fueconorg-10374	101	14	be	be	AUX
fueconorg-10374	101	15	answered	answer	VERB
fueconorg-10374	101	16	by	by	ADP
fueconorg-10374	101	17	the	the	DET
fueconorg-10374	101	18	respondents	respondent	NOUN
fueconorg-10374	101	19	in	in	ADP
fueconorg-10374	101	20	the	the	DET
fueconorg-10374	101	21	form	form	NOUN
fueconorg-10374	101	22	of	of	ADP
fueconorg-10374	101	23	expressing	express	VERB
fueconorg-10374	101	24	agreement	agreement	NOUN
fueconorg-10374	101	25	on	on	ADP
fueconorg-10374	101	26	a	a	DET
fueconorg-10374	101	27	one	one	NUM
fueconorg-10374	101	28	-	-	PUNCT
fueconorg-10374	101	29	to	to	ADP
fueconorg-10374	101	30	-	-	PUNCT
fueconorg-10374	101	31	five	five	NUM
fueconorg-10374	101	32	scale	scale	NOUN
fueconorg-10374	101	33	(	(	PUNCT
fueconorg-10374	101	34	likert	likert	NOUN
fueconorg-10374	101	35	scale	scale	NOUN
fueconorg-10374	101	36	)	)	PUNCT
fueconorg-10374	101	37	,	,	PUNCT
fueconorg-10374	101	38	where	where	SCONJ
fueconorg-10374	101	39	1	1	NUM
fueconorg-10374	101	40	indicates	indicate	VERB
fueconorg-10374	101	41	total	total	ADJ
fueconorg-10374	101	42	disagreement	disagreement	NOUN
fueconorg-10374	101	43	with	with	ADP
fueconorg-10374	101	44	the	the	DET
fueconorg-10374	101	45	statement	statement	NOUN
fueconorg-10374	101	46	(	(	PUNCT
fueconorg-10374	101	47	i	i	PRON
fueconorg-10374	101	48	totally	totally	ADV
fueconorg-10374	101	49	disagree	disagree	VERB
fueconorg-10374	101	50	)	)	PUNCT
fueconorg-10374	101	51	,	,	PUNCT
fueconorg-10374	101	52	2	2	NUM
fueconorg-10374	101	53	indicates	indicate	VERB
fueconorg-10374	101	54	disagreement	disagreement	NOUN
fueconorg-10374	101	55	with	with	ADP
fueconorg-10374	101	56	the	the	DET
fueconorg-10374	101	57	statement	statement	NOUN
fueconorg-10374	101	58	(	(	PUNCT
fueconorg-10374	101	59	i	i	PRON
fueconorg-10374	101	60	do	do	AUX
fueconorg-10374	101	61	n’t	not	PART
fueconorg-10374	101	62	agree	agree	VERB
fueconorg-10374	101	63	)	)	PUNCT
fueconorg-10374	101	64	,	,	PUNCT
fueconorg-10374	101	65	3	3	NUM
fueconorg-10374	101	66	indicates	indicate	VERB
fueconorg-10374	101	67	indeterminacy	indeterminacy	NOUN
fueconorg-10374	101	68	(	(	PUNCT
fueconorg-10374	101	69	i	i	PRON
fueconorg-10374	101	70	neither	neither	CCONJ
fueconorg-10374	101	71	agree	agree	VERB
fueconorg-10374	101	72	nor	nor	CCONJ
fueconorg-10374	101	73	disagree	disagree	VERB
fueconorg-10374	101	74	)	)	PUNCT
fueconorg-10374	101	75	,	,	PUNCT
fueconorg-10374	101	76	4	4	NUM
fueconorg-10374	101	77	indicates	indicate	VERB
fueconorg-10374	101	78	agreement	agreement	NOUN
fueconorg-10374	101	79	(	(	PUNCT
fueconorg-10374	101	80	i	i	PRON
fueconorg-10374	101	81	agree	agree	VERB
fueconorg-10374	101	82	)	)	PUNCT
fueconorg-10374	101	83	and	and	CCONJ
fueconorg-10374	101	84	5	5	NUM
fueconorg-10374	101	85	indicates	indicate	VERB
fueconorg-10374	101	86	full	full	ADJ
fueconorg-10374	101	87	agreement	agreement	NOUN
fueconorg-10374	101	88	(	(	PUNCT
fueconorg-10374	101	89	i	i	PRON
fueconorg-10374	101	90	fully	fully	ADV
fueconorg-10374	101	91	agree	agree	VERB
fueconorg-10374	101	92	)	)	PUNCT
fueconorg-10374	101	93	.	.	PUNCT
fueconorg-10374	102	1	the	the	DET
fueconorg-10374	102	2	questionnaire	questionnaire	NOUN
fueconorg-10374	102	3	is	be	AUX
fueconorg-10374	102	4	to	to	ADP
fueconorg-10374	102	5	a	a	DET
fueconorg-10374	102	6	certain	certain	ADJ
fueconorg-10374	102	7	extent	extent	NOUN
fueconorg-10374	102	8	based	base	VERB
fueconorg-10374	102	9	on	on	ADP
fueconorg-10374	102	10	world	world	NOUN
fueconorg-10374	102	11	experience	experience	NOUN
fueconorg-10374	102	12	,	,	PUNCT
fueconorg-10374	102	13	i.e.	i.e.	X
fueconorg-10374	102	14	on	on	ADP
fueconorg-10374	102	15	previous	previous	ADJ
fueconorg-10374	102	16	research	research	NOUN
fueconorg-10374	102	17	by	by	ADP
fueconorg-10374	102	18	kumarasiri	kumarasiri	PROPN
fueconorg-10374	102	19	and	and	CCONJ
fueconorg-10374	102	20	fisher	fisher	PROPN
fueconorg-10374	102	21	(	(	PUNCT
fueconorg-10374	102	22	66	66	NUM
fueconorg-10374	102	23	-	-	SYM
fueconorg-10374	102	24	87	87	NUM
fueconorg-10374	102	25	)	)	PUNCT
fueconorg-10374	102	26	.	.	PUNCT
fueconorg-10374	103	1	these	these	DET
fueconorg-10374	103	2	authors	author	NOUN
fueconorg-10374	103	3	conducted	conduct	VERB
fueconorg-10374	103	4	a	a	DET
fueconorg-10374	103	5	survey	survey	NOUN
fueconorg-10374	103	6	in	in	ADP
fueconorg-10374	103	7	2011	2011	NUM
fueconorg-10374	103	8	on	on	ADP
fueconorg-10374	103	9	the	the	DET
fueconorg-10374	103	10	audit	audit	NOUN
fueconorg-10374	103	11	perception	perception	NOUN
fueconorg-10374	103	12	of	of	ADP
fueconorg-10374	103	13	fva	fva	VERB
fueconorg-10374	103	14	in	in	ADP
fueconorg-10374	103	15	developing	develop	VERB
fueconorg-10374	103	16	countries	country	NOUN
fueconorg-10374	103	17	and	and	CCONJ
fueconorg-10374	103	18	concluded	conclude	VERB
fueconorg-10374	103	19	that	that	SCONJ
fueconorg-10374	103	20	auditors	auditor	NOUN
fueconorg-10374	103	21	are	be	AUX
fueconorg-10374	103	22	generally	generally	ADV
fueconorg-10374	103	23	in	in	ADP
fueconorg-10374	103	24	favor	favor	NOUN
fueconorg-10374	103	25	of	of	ADP
fueconorg-10374	103	26	applying	apply	VERB
fueconorg-10374	103	27	fva	fva	VERB
fueconorg-10374	103	28	,	,	PUNCT
fueconorg-10374	103	29	although	although	SCONJ
fueconorg-10374	103	30	they	they	PRON
fueconorg-10374	103	31	are	be	AUX
fueconorg-10374	103	32	aware	aware	ADJ
fueconorg-10374	103	33	of	of	ADP
fueconorg-10374	103	34	the	the	DET
fueconorg-10374	103	35	specific	specific	ADJ
fueconorg-10374	103	36	issues	issue	NOUN
fueconorg-10374	103	37	and	and	CCONJ
fueconorg-10374	103	38	issues	issue	NOUN
fueconorg-10374	103	39	they	they	PRON
fueconorg-10374	103	40	face	face	VERB
fueconorg-10374	103	41	when	when	SCONJ
fueconorg-10374	103	42	performing	perform	VERB
fueconorg-10374	103	43	audit	audit	NOUN
fueconorg-10374	103	44	.	.	PUNCT
fueconorg-10374	104	1	the	the	DET
fueconorg-10374	104	2	questionnaire	questionnaire	NOUN
fueconorg-10374	104	3	was	be	AUX
fueconorg-10374	104	4	sent	send	VERB
fueconorg-10374	104	5	to	to	ADP
fueconorg-10374	104	6	licensed	licensed	ADJ
fueconorg-10374	104	7	certified	certified	ADJ
fueconorg-10374	104	8	auditors	auditor	NOUN
fueconorg-10374	104	9	,	,	PUNCT
fueconorg-10374	104	10	members	member	NOUN
fueconorg-10374	104	11	of	of	ADP
fueconorg-10374	104	12	the	the	DET
fueconorg-10374	104	13	chamber	chamber	NOUN
fueconorg-10374	104	14	of	of	ADP
fueconorg-10374	104	15	certified	certify	VERB
fueconorg-10374	104	16	auditors	auditor	NOUN
fueconorg-10374	104	17	from	from	ADP
fueconorg-10374	104	18	belgrade	belgrade	PROPN
fueconorg-10374	104	19	,	,	PUNCT
fueconorg-10374	104	20	who	who	PRON
fueconorg-10374	104	21	are	be	AUX
fueconorg-10374	104	22	auditing	audit	VERB
fueconorg-10374	104	23	the	the	DET
fueconorg-10374	104	24	financial	financial	ADJ
fueconorg-10374	104	25	statements	statement	NOUN
fueconorg-10374	104	26	in	in	ADP
fueconorg-10374	104	27	our	our	PRON
fueconorg-10374	104	28	country	country	NOUN
fueconorg-10374	104	29	under	under	ADP
fueconorg-10374	104	30	the	the	DET
fueconorg-10374	104	31	audit	audit	NOUN
fueconorg-10374	104	32	law	law	NOUN
fueconorg-10374	104	33	.	.	PUNCT
fueconorg-10374	105	1	the	the	DET
fueconorg-10374	105	2	aim	aim	NOUN
fueconorg-10374	105	3	of	of	ADP
fueconorg-10374	105	4	the	the	DET
fueconorg-10374	105	5	survey	survey	NOUN
fueconorg-10374	105	6	is	be	AUX
fueconorg-10374	105	7	to	to	PART
fueconorg-10374	105	8	collect	collect	VERB
fueconorg-10374	105	9	information	information	NOUN
fueconorg-10374	105	10	directly	directly	ADV
fueconorg-10374	105	11	from	from	ADP
fueconorg-10374	105	12	the	the	DET
fueconorg-10374	105	13	questionnaire	questionnaire	NOUN
fueconorg-10374	105	14	from	from	ADP
fueconorg-10374	105	15	practitioners	practitioner	NOUN
fueconorg-10374	105	16	who	who	PRON
fueconorg-10374	105	17	,	,	PUNCT
fueconorg-10374	105	18	in	in	ADP
fueconorg-10374	105	19	their	their	PRON
fueconorg-10374	105	20	daily	daily	ADJ
fueconorg-10374	105	21	professional	professional	ADJ
fueconorg-10374	105	22	work	work	NOUN
fueconorg-10374	105	23	,	,	PUNCT
fueconorg-10374	105	24	face	face	VERB
fueconorg-10374	105	25	the	the	DET
fueconorg-10374	105	26	challenges	challenge	NOUN
fueconorg-10374	105	27	posed	pose	VERB
fueconorg-10374	105	28	by	by	ADP
fueconorg-10374	105	29	the	the	DET
fueconorg-10374	105	30	application	application	NOUN
fueconorg-10374	105	31	of	of	ADP
fueconorg-10374	105	32	fvc	fvc	PROPN
fueconorg-10374	105	33	.	.	PUNCT
fueconorg-10374	106	1	60	60	NUM
fueconorg-10374	106	2	lj	lj	PROPN
fueconorg-10374	106	3	.	.	PUNCT
fueconorg-10374	106	4	bonić	bonić	PROPN
fueconorg-10374	106	5	,	,	PUNCT
fueconorg-10374	106	6	v.	v.	ADP
fueconorg-10374	106	7	janković	janković	NOUN
fueconorg-10374	106	8	-	-	PUNCT
fueconorg-10374	106	9	milić	milić	PROPN
fueconorg-10374	106	10	,	,	PUNCT
fueconorg-10374	106	11	b.	b.	PROPN
fueconorg-10374	106	12	rupić	rupić	VERB
fueconorg-10374	106	13	the	the	DET
fueconorg-10374	106	14	survey	survey	NOUN
fueconorg-10374	106	15	was	be	AUX
fueconorg-10374	106	16	conducted	conduct	VERB
fueconorg-10374	106	17	in	in	ADP
fueconorg-10374	106	18	november	november	PROPN
fueconorg-10374	106	19	and	and	CCONJ
fueconorg-10374	106	20	december	december	PROPN
fueconorg-10374	106	21	2014	2014	NUM
fueconorg-10374	106	22	by	by	ADP
fueconorg-10374	106	23	sending	send	VERB
fueconorg-10374	106	24	the	the	DET
fueconorg-10374	106	25	questionnaire	questionnaire	NOUN
fueconorg-10374	106	26	electronically	electronically	ADV
fueconorg-10374	106	27	to	to	ADP
fueconorg-10374	106	28	all	all	DET
fueconorg-10374	106	29	258	258	NUM
fueconorg-10374	106	30	licensed	licensed	ADJ
fueconorg-10374	106	31	certified	certify	VERB
fueconorg-10374	106	32	auditors	auditor	NOUN
fueconorg-10374	106	33	in	in	ADP
fueconorg-10374	106	34	serbia	serbia	PROPN
fueconorg-10374	106	35	.	.	PUNCT
fueconorg-10374	107	1	the	the	DET
fueconorg-10374	107	2	register	register	NOUN
fueconorg-10374	107	3	of	of	ADP
fueconorg-10374	107	4	licensed	licensed	ADJ
fueconorg-10374	107	5	certified	certify	VERB
fueconorg-10374	107	6	auditors	auditor	NOUN
fueconorg-10374	107	7	is	be	AUX
fueconorg-10374	107	8	publicly	publicly	ADV
fueconorg-10374	107	9	available	available	ADJ
fueconorg-10374	107	10	on	on	ADP
fueconorg-10374	107	11	the	the	DET
fueconorg-10374	107	12	chamber	chamber	NOUN
fueconorg-10374	107	13	of	of	ADP
fueconorg-10374	107	14	chartered	charter	VERB
fueconorg-10374	107	15	certified	certify	VERB
fueconorg-10374	107	16	auditors	auditor	NOUN
fueconorg-10374	107	17	website	website	VERB
fueconorg-10374	107	18	.	.	PUNCT
fueconorg-10374	108	1	due	due	ADP
fueconorg-10374	108	2	to	to	ADP
fueconorg-10374	108	3	the	the	DET
fueconorg-10374	108	4	complexity	complexity	NOUN
fueconorg-10374	108	5	of	of	ADP
fueconorg-10374	108	6	the	the	DET
fueconorg-10374	108	7	subject	subject	NOUN
fueconorg-10374	108	8	matter	matter	NOUN
fueconorg-10374	108	9	and	and	CCONJ
fueconorg-10374	108	10	the	the	DET
fueconorg-10374	108	11	purpose	purpose	NOUN
fueconorg-10374	108	12	of	of	ADP
fueconorg-10374	108	13	the	the	DET
fueconorg-10374	108	14	research	research	NOUN
fueconorg-10374	108	15	,	,	PUNCT
fueconorg-10374	108	16	and	and	CCONJ
fueconorg-10374	108	17	in	in	ADP
fueconorg-10374	108	18	order	order	NOUN
fueconorg-10374	108	19	to	to	PART
fueconorg-10374	108	20	obtain	obtain	VERB
fueconorg-10374	108	21	as	as	ADP
fueconorg-10374	108	22	representative	representative	ADJ
fueconorg-10374	108	23	results	result	NOUN
fueconorg-10374	108	24	as	as	ADP
fueconorg-10374	108	25	possible	possible	ADJ
fueconorg-10374	108	26	,	,	PUNCT
fueconorg-10374	108	27	the	the	DET
fueconorg-10374	108	28	questionnaire	questionnaire	NOUN
fueconorg-10374	108	29	was	be	AUX
fueconorg-10374	108	30	only	only	ADV
fueconorg-10374	108	31	sent	send	VERB
fueconorg-10374	108	32	to	to	ADP
fueconorg-10374	108	33	licensed	licensed	ADJ
fueconorg-10374	108	34	certified	certified	ADJ
fueconorg-10374	108	35	auditors	auditor	NOUN
fueconorg-10374	108	36	,	,	PUNCT
fueconorg-10374	108	37	not	not	PART
fueconorg-10374	108	38	to	to	ADP
fueconorg-10374	108	39	all	all	DET
fueconorg-10374	108	40	auditors	auditor	NOUN
fueconorg-10374	108	41	in	in	ADP
fueconorg-10374	108	42	serbia	serbia	PROPN
fueconorg-10374	108	43	.	.	PUNCT
fueconorg-10374	109	1	of	of	ADP
fueconorg-10374	109	2	the	the	DET
fueconorg-10374	109	3	total	total	ADJ
fueconorg-10374	109	4	number	number	NOUN
fueconorg-10374	109	5	of	of	ADP
fueconorg-10374	109	6	licensed	licensed	ADJ
fueconorg-10374	109	7	certified	certify	VERB
fueconorg-10374	109	8	auditors	auditor	NOUN
fueconorg-10374	109	9	in	in	ADP
fueconorg-10374	109	10	serbia	serbia	PROPN
fueconorg-10374	109	11	,	,	PUNCT
fueconorg-10374	109	12	86	86	NUM
fueconorg-10374	109	13	auditors	auditor	NOUN
fueconorg-10374	109	14	completed	complete	VERB
fueconorg-10374	109	15	the	the	DET
fueconorg-10374	109	16	questionnaire	questionnaire	NOUN
fueconorg-10374	109	17	,	,	PUNCT
fueconorg-10374	109	18	or	or	CCONJ
fueconorg-10374	109	19	one	one	NUM
fueconorg-10374	109	20	third	third	ADJ
fueconorg-10374	109	21	(	(	PUNCT
fueconorg-10374	109	22	33.33	33.33	NUM
fueconorg-10374	109	23	%	%	NOUN
fueconorg-10374	109	24	)	)	PUNCT
fueconorg-10374	109	25	,	,	PUNCT
fueconorg-10374	109	26	i.e.	i.e.	X
fueconorg-10374	109	27	every	every	DET
fueconorg-10374	109	28	third	third	ADJ
fueconorg-10374	109	29	licensed	licensed	ADJ
fueconorg-10374	109	30	certified	certified	ADJ
fueconorg-10374	109	31	auditor	auditor	NOUN
fueconorg-10374	109	32	answered	answer	VERB
fueconorg-10374	109	33	the	the	DET
fueconorg-10374	109	34	questionnaire	questionnaire	NOUN
fueconorg-10374	109	35	.	.	PUNCT
fueconorg-10374	110	1	the	the	DET
fueconorg-10374	110	2	data	datum	NOUN
fueconorg-10374	110	3	collected	collect	VERB
fueconorg-10374	110	4	was	be	AUX
fueconorg-10374	110	5	statistically	statistically	ADV
fueconorg-10374	110	6	processed	process	VERB
fueconorg-10374	110	7	using	use	VERB
fueconorg-10374	110	8	ibm	ibm	PROPN
fueconorg-10374	110	9	spss	spss	PROPN
fueconorg-10374	110	10	statistics	statistic	NOUN
fueconorg-10374	110	11	20	20	NUM
fueconorg-10374	110	12	software	software	NOUN
fueconorg-10374	110	13	.	.	PUNCT
fueconorg-10374	111	1	regarding	regard	VERB
fueconorg-10374	111	2	the	the	DET
fueconorg-10374	111	3	age	age	NOUN
fueconorg-10374	111	4	structure	structure	NOUN
fueconorg-10374	111	5	of	of	ADP
fueconorg-10374	111	6	the	the	DET
fueconorg-10374	111	7	respondents	respondent	NOUN
fueconorg-10374	111	8	,	,	PUNCT
fueconorg-10374	111	9	40	40	NUM
fueconorg-10374	111	10	%	%	NOUN
fueconorg-10374	111	11	of	of	ADP
fueconorg-10374	111	12	the	the	DET
fueconorg-10374	111	13	respondents	respondent	NOUN
fueconorg-10374	111	14	were	be	AUX
fueconorg-10374	111	15	between	between	ADP
fueconorg-10374	111	16	26	26	NUM
fueconorg-10374	111	17	and	and	CCONJ
fueconorg-10374	111	18	40	40	NUM
fueconorg-10374	111	19	years	year	NOUN
fueconorg-10374	111	20	old	old	ADJ
fueconorg-10374	111	21	,	,	PUNCT
fueconorg-10374	111	22	32	32	NUM
fueconorg-10374	111	23	%	%	NOUN
fueconorg-10374	111	24	of	of	ADP
fueconorg-10374	111	25	the	the	DET
fueconorg-10374	111	26	respondents	respondent	NOUN
fueconorg-10374	111	27	between	between	ADP
fueconorg-10374	111	28	41	41	NUM
fueconorg-10374	111	29	and	and	CCONJ
fueconorg-10374	111	30	55	55	NUM
fueconorg-10374	111	31	years	year	NOUN
fueconorg-10374	111	32	of	of	ADP
fueconorg-10374	111	33	age	age	NOUN
fueconorg-10374	111	34	,	,	PUNCT
fueconorg-10374	111	35	while	while	SCONJ
fueconorg-10374	111	36	auditors	auditor	NOUN
fueconorg-10374	111	37	over	over	ADP
fueconorg-10374	111	38	56	56	NUM
fueconorg-10374	111	39	made	make	VERB
fueconorg-10374	111	40	up	up	ADP
fueconorg-10374	111	41	28	28	NUM
fueconorg-10374	111	42	%	%	NOUN
fueconorg-10374	111	43	of	of	ADP
fueconorg-10374	111	44	the	the	DET
fueconorg-10374	111	45	respondents	respondent	NOUN
fueconorg-10374	111	46	.	.	PUNCT
fueconorg-10374	112	1	the	the	DET
fueconorg-10374	112	2	number	number	NOUN
fueconorg-10374	112	3	of	of	ADP
fueconorg-10374	112	4	male	male	ADJ
fueconorg-10374	112	5	and	and	CCONJ
fueconorg-10374	112	6	female	female	ADJ
fueconorg-10374	112	7	respondents	respondent	NOUN
fueconorg-10374	112	8	was	be	AUX
fueconorg-10374	112	9	almost	almost	ADV
fueconorg-10374	112	10	the	the	DET
fueconorg-10374	112	11	same	same	ADJ
fueconorg-10374	112	12	(	(	PUNCT
fueconorg-10374	112	13	51	51	NUM
fueconorg-10374	112	14	%	%	NOUN
fueconorg-10374	112	15	vs.	vs.	ADP
fueconorg-10374	112	16	49	49	NUM
fueconorg-10374	112	17	%	%	NOUN
fueconorg-10374	112	18	)	)	PUNCT
fueconorg-10374	112	19	.	.	PUNCT
fueconorg-10374	113	1	regarding	regard	VERB
fueconorg-10374	113	2	the	the	DET
fueconorg-10374	113	3	position	position	NOUN
fueconorg-10374	113	4	of	of	ADP
fueconorg-10374	113	5	certified	certified	ADJ
fueconorg-10374	113	6	auditor	auditor	NOUN
fueconorg-10374	113	7	in	in	ADP
fueconorg-10374	113	8	the	the	DET
fueconorg-10374	113	9	audit	audit	NOUN
fueconorg-10374	113	10	company	company	NOUN
fueconorg-10374	113	11	,	,	PUNCT
fueconorg-10374	113	12	47	47	NUM
fueconorg-10374	113	13	%	%	NOUN
fueconorg-10374	113	14	of	of	ADP
fueconorg-10374	113	15	the	the	DET
fueconorg-10374	113	16	respondents	respondent	NOUN
fueconorg-10374	113	17	were	be	AUX
fueconorg-10374	113	18	audit	audit	NOUN
fueconorg-10374	113	19	partners	partner	NOUN
fueconorg-10374	113	20	,	,	PUNCT
fueconorg-10374	113	21	45	45	NUM
fueconorg-10374	113	22	%	%	NOUN
fueconorg-10374	113	23	audit	audit	NOUN
fueconorg-10374	113	24	managers	manager	NOUN
fueconorg-10374	113	25	and	and	CCONJ
fueconorg-10374	113	26	8	8	NUM
fueconorg-10374	113	27	%	%	NOUN
fueconorg-10374	113	28	auditors	auditor	NOUN
fueconorg-10374	113	29	(	(	PUNCT
fueconorg-10374	113	30	senior	senior	ADJ
fueconorg-10374	113	31	and	and	CCONJ
fueconorg-10374	113	32	junior	junior	ADJ
fueconorg-10374	113	33	)	)	PUNCT
fueconorg-10374	113	34	.	.	PUNCT
fueconorg-10374	114	1	another	another	DET
fueconorg-10374	114	2	important	important	ADJ
fueconorg-10374	114	3	parameter	parameter	NOUN
fueconorg-10374	114	4	of	of	ADP
fueconorg-10374	114	5	the	the	DET
fueconorg-10374	114	6	respondent	respondent	NOUN
fueconorg-10374	114	7	structure	structure	NOUN
fueconorg-10374	114	8	in	in	ADP
fueconorg-10374	114	9	terms	term	NOUN
fueconorg-10374	114	10	of	of	ADP
fueconorg-10374	114	11	sample	sample	NOUN
fueconorg-10374	114	12	representativeness	representativeness	ADJ
fueconorg-10374	114	13	and	and	CCONJ
fueconorg-10374	114	14	the	the	DET
fueconorg-10374	114	15	relevance	relevance	NOUN
fueconorg-10374	114	16	of	of	ADP
fueconorg-10374	114	17	research	research	NOUN
fueconorg-10374	114	18	results	result	NOUN
fueconorg-10374	114	19	relates	relate	VERB
fueconorg-10374	114	20	to	to	ADP
fueconorg-10374	114	21	professional	professional	ADJ
fueconorg-10374	114	22	audit	audit	NOUN
fueconorg-10374	114	23	experience	experience	NOUN
fueconorg-10374	114	24	,	,	PUNCT
fueconorg-10374	114	25	where	where	SCONJ
fueconorg-10374	114	26	as	as	ADV
fueconorg-10374	114	27	many	many	ADJ
fueconorg-10374	114	28	as	as	ADP
fueconorg-10374	114	29	two	two	NUM
fueconorg-10374	114	30	thirds	third	NOUN
fueconorg-10374	114	31	of	of	ADP
fueconorg-10374	114	32	respondents	respondent	NOUN
fueconorg-10374	114	33	(	(	PUNCT
fueconorg-10374	114	34	65	65	NUM
fueconorg-10374	114	35	%	%	NOUN
fueconorg-10374	114	36	)	)	PUNCT
fueconorg-10374	114	37	had	have	VERB
fueconorg-10374	114	38	more	more	ADJ
fueconorg-10374	114	39	than	than	ADP
fueconorg-10374	114	40	ten	ten	NUM
fueconorg-10374	114	41	years	year	NOUN
fueconorg-10374	114	42	of	of	ADP
fueconorg-10374	114	43	audit	audit	NOUN
fueconorg-10374	114	44	experience	experience	NOUN
fueconorg-10374	114	45	,	,	PUNCT
fueconorg-10374	114	46	26	26	NUM
fueconorg-10374	114	47	%	%	NOUN
fueconorg-10374	114	48	between	between	ADP
fueconorg-10374	114	49	six	six	NUM
fueconorg-10374	114	50	and	and	CCONJ
fueconorg-10374	114	51	ten	ten	NUM
fueconorg-10374	114	52	years	year	NOUN
fueconorg-10374	114	53	,	,	PUNCT
fueconorg-10374	114	54	and	and	CCONJ
fueconorg-10374	114	55	only	only	ADV
fueconorg-10374	114	56	9	9	NUM
fueconorg-10374	114	57	%	%	NOUN
fueconorg-10374	114	58	between	between	ADP
fueconorg-10374	114	59	one	one	NUM
fueconorg-10374	114	60	and	and	CCONJ
fueconorg-10374	114	61	five	five	NUM
fueconorg-10374	114	62	years	year	NOUN
fueconorg-10374	114	63	.	.	PUNCT
fueconorg-10374	115	1	it	it	PRON
fueconorg-10374	115	2	is	be	AUX
fueconorg-10374	115	3	interesting	interesting	ADJ
fueconorg-10374	115	4	to	to	PART
fueconorg-10374	115	5	analyze	analyze	VERB
fueconorg-10374	115	6	the	the	DET
fueconorg-10374	115	7	structure	structure	NOUN
fueconorg-10374	115	8	of	of	ADP
fueconorg-10374	115	9	the	the	DET
fueconorg-10374	115	10	respondents	respondent	NOUN
fueconorg-10374	115	11	from	from	ADP
fueconorg-10374	115	12	the	the	DET
fueconorg-10374	115	13	point	point	NOUN
fueconorg-10374	115	14	of	of	ADP
fueconorg-10374	115	15	view	view	NOUN
fueconorg-10374	115	16	of	of	ADP
fueconorg-10374	115	17	the	the	DET
fueconorg-10374	115	18	audit	audit	NOUN
fueconorg-10374	115	19	firm	firm	NOUN
fueconorg-10374	115	20	in	in	ADP
fueconorg-10374	115	21	which	which	PRON
fueconorg-10374	115	22	they	they	PRON
fueconorg-10374	115	23	are	be	AUX
fueconorg-10374	115	24	employed	employ	VERB
fueconorg-10374	115	25	(	(	PUNCT
fueconorg-10374	115	26	the	the	DET
fueconorg-10374	115	27	so	so	ADV
fueconorg-10374	115	28	-	-	PUNCT
fueconorg-10374	115	29	called	call	VERB
fueconorg-10374	115	30	“	"	PUNCT
fueconorg-10374	115	31	big	big	ADJ
fueconorg-10374	115	32	four	four	NUM
fueconorg-10374	115	33	”	"	PUNCT
fueconorg-10374	115	34	(	(	PUNCT
fueconorg-10374	115	35	kpmg	kpmg	PROPN
fueconorg-10374	115	36	,	,	PUNCT
fueconorg-10374	115	37	price	price	NOUN
fueconorg-10374	115	38	waterhouse	waterhouse	NOUN
fueconorg-10374	115	39	coopers	cooper	NOUN
fueconorg-10374	115	40	,	,	PUNCT
fueconorg-10374	115	41	deloitte	deloitte	PROPN
fueconorg-10374	115	42	&	&	CCONJ
fueconorg-10374	115	43	touche	touche	PROPN
fueconorg-10374	115	44	,	,	PUNCT
fueconorg-10374	115	45	ernst	ernst	PROPN
fueconorg-10374	115	46	&	&	CCONJ
fueconorg-10374	115	47	young	young	ADJ
fueconorg-10374	115	48	or	or	CCONJ
fueconorg-10374	115	49	other	other	ADJ
fueconorg-10374	115	50	audit	audit	NOUN
fueconorg-10374	115	51	firms	firm	NOUN
fueconorg-10374	115	52	)	)	PUNCT
fueconorg-10374	115	53	,	,	PUNCT
fueconorg-10374	115	54	with	with	ADP
fueconorg-10374	115	55	auditors	auditor	NOUN
fueconorg-10374	115	56	working	work	VERB
fueconorg-10374	115	57	for	for	ADP
fueconorg-10374	115	58	the	the	DET
fueconorg-10374	115	59	so	so	ADV
fueconorg-10374	115	60	-	-	PUNCT
fueconorg-10374	115	61	called	call	VERB
fueconorg-10374	115	62	“	"	PUNCT
fueconorg-10374	115	63	big	big	ADJ
fueconorg-10374	115	64	four	four	NUM
fueconorg-10374	115	65	”	"	PUNCT
fueconorg-10374	115	66	audit	audit	NOUN
fueconorg-10374	115	67	firms	firm	NOUN
fueconorg-10374	115	68	making	make	VERB
fueconorg-10374	115	69	up	up	ADP
fueconorg-10374	115	70	14	14	NUM
fueconorg-10374	115	71	%	%	NOUN
fueconorg-10374	115	72	of	of	ADP
fueconorg-10374	115	73	the	the	DET
fueconorg-10374	115	74	respondents	respondent	NOUN
fueconorg-10374	115	75	,	,	PUNCT
fueconorg-10374	115	76	while	while	SCONJ
fueconorg-10374	115	77	the	the	DET
fueconorg-10374	115	78	other	other	ADJ
fueconorg-10374	115	79	86	86	NUM
fueconorg-10374	115	80	%	%	NOUN
fueconorg-10374	115	81	referred	refer	VERB
fueconorg-10374	115	82	to	to	ADP
fueconorg-10374	115	83	auditors	auditor	NOUN
fueconorg-10374	115	84	employed	employ	VERB
fueconorg-10374	115	85	by	by	ADP
fueconorg-10374	115	86	other	other	ADJ
fueconorg-10374	115	87	audit	audit	NOUN
fueconorg-10374	115	88	firms	firm	NOUN
fueconorg-10374	115	89	in	in	ADP
fueconorg-10374	115	90	serbia	serbia	PROPN
fueconorg-10374	115	91	.	.	PUNCT
fueconorg-10374	116	1	according	accord	VERB
fueconorg-10374	116	2	to	to	ADP
fueconorg-10374	116	3	publicly	publicly	ADV
fueconorg-10374	116	4	available	available	ADJ
fueconorg-10374	116	5	data	datum	NOUN
fueconorg-10374	116	6	from	from	ADP
fueconorg-10374	116	7	chamber	chamber	PROPN
fueconorg-10374	116	8	of	of	ADP
fueconorg-10374	116	9	chartered	chartered	ADJ
fueconorg-10374	116	10	certified	certify	VERB
fueconorg-10374	116	11	auditors	auditor	NOUN
fueconorg-10374	116	12	for	for	ADP
fueconorg-10374	116	13	2014	2014	NUM
fueconorg-10374	116	14	,	,	PUNCT
fueconorg-10374	116	15	the	the	DET
fueconorg-10374	116	16	“	"	PUNCT
fueconorg-10374	116	17	big	big	ADJ
fueconorg-10374	116	18	four	four	NUM
fueconorg-10374	116	19	”	"	PUNCT
fueconorg-10374	116	20	auditors	auditor	NOUN
fueconorg-10374	116	21	had	have	VERB
fueconorg-10374	116	22	42	42	NUM
fueconorg-10374	116	23	licensed	licensed	ADJ
fueconorg-10374	116	24	certified	certify	VERB
fueconorg-10374	116	25	auditors	auditor	NOUN
fueconorg-10374	116	26	,	,	PUNCT
fueconorg-10374	116	27	which	which	PRON
fueconorg-10374	116	28	is	be	AUX
fueconorg-10374	116	29	16	16	NUM
fueconorg-10374	116	30	%	%	NOUN
fueconorg-10374	116	31	of	of	ADP
fueconorg-10374	116	32	the	the	DET
fueconorg-10374	116	33	total	total	ADJ
fueconorg-10374	116	34	number	number	NOUN
fueconorg-10374	116	35	of	of	ADP
fueconorg-10374	116	36	licensed	licensed	ADJ
fueconorg-10374	116	37	certified	certify	VERB
fueconorg-10374	116	38	auditors	auditor	NOUN
fueconorg-10374	116	39	in	in	ADP
fueconorg-10374	116	40	serbia	serbia	PROPN
fueconorg-10374	116	41	.	.	PUNCT
fueconorg-10374	117	1	the	the	DET
fueconorg-10374	117	2	share	share	NOUN
fueconorg-10374	117	3	(	(	PUNCT
fueconorg-10374	117	4	percentage	percentage	NOUN
fueconorg-10374	117	5	)	)	PUNCT
fueconorg-10374	117	6	of	of	ADP
fueconorg-10374	117	7	the	the	DET
fueconorg-10374	117	8	total	total	ADJ
fueconorg-10374	117	9	number	number	NOUN
fueconorg-10374	117	10	of	of	ADP
fueconorg-10374	117	11	auditors	auditor	NOUN
fueconorg-10374	117	12	working	work	VERB
fueconorg-10374	117	13	in	in	ADP
fueconorg-10374	117	14	large	large	ADJ
fueconorg-10374	117	15	audit	audit	NOUN
fueconorg-10374	117	16	firms	firm	NOUN
fueconorg-10374	117	17	answering	answer	VERB
fueconorg-10374	117	18	the	the	DET
fueconorg-10374	117	19	questionnaire	questionnaire	NOUN
fueconorg-10374	117	20	almost	almost	ADV
fueconorg-10374	117	21	coincides	coincide	VERB
fueconorg-10374	117	22	with	with	ADP
fueconorg-10374	117	23	the	the	DET
fueconorg-10374	117	24	proportion	proportion	NOUN
fueconorg-10374	117	25	of	of	ADP
fueconorg-10374	117	26	“	"	PUNCT
fueconorg-10374	117	27	big	big	ADJ
fueconorg-10374	117	28	four	four	NUM
fueconorg-10374	117	29	”	"	PUNCT
fueconorg-10374	117	30	auditors	auditor	NOUN
fueconorg-10374	117	31	in	in	ADP
fueconorg-10374	117	32	the	the	DET
fueconorg-10374	117	33	total	total	ADJ
fueconorg-10374	117	34	population	population	NOUN
fueconorg-10374	117	35	of	of	ADP
fueconorg-10374	117	36	licensed	licensed	ADJ
fueconorg-10374	117	37	certified	certify	VERB
fueconorg-10374	117	38	auditors	auditor	NOUN
fueconorg-10374	117	39	in	in	ADP
fueconorg-10374	117	40	our	our	PRON
fueconorg-10374	117	41	country	country	NOUN
fueconorg-10374	117	42	(	(	PUNCT
fueconorg-10374	117	43	14	14	NUM
fueconorg-10374	117	44	%	%	NOUN
fueconorg-10374	117	45	vs.	vs.	ADP
fueconorg-10374	117	46	16	16	NUM
fueconorg-10374	117	47	%	%	NOUN
fueconorg-10374	117	48	)	)	PUNCT
fueconorg-10374	117	49	.	.	PUNCT
fueconorg-10374	118	1	respondents	respondent	NOUN
fueconorg-10374	118	2	'	'	PART
fueconorg-10374	118	3	views	view	NOUN
fueconorg-10374	118	4	,	,	PUNCT
fueconorg-10374	118	5	which	which	PRON
fueconorg-10374	118	6	are	be	AUX
fueconorg-10374	118	7	the	the	DET
fueconorg-10374	118	8	research	research	NOUN
fueconorg-10374	118	9	subject	subject	NOUN
fueconorg-10374	118	10	in	in	ADP
fueconorg-10374	118	11	this	this	DET
fueconorg-10374	118	12	paper	paper	NOUN
fueconorg-10374	118	13	,	,	PUNCT
fueconorg-10374	118	14	are	be	AUX
fueconorg-10374	118	15	grouped	group	VERB
fueconorg-10374	118	16	into	into	ADP
fueconorg-10374	118	17	3	3	NUM
fueconorg-10374	118	18	areas	area	NOUN
fueconorg-10374	118	19	:	:	PUNCT
fueconorg-10374	118	20	1	1	X
fueconorg-10374	118	21	.	.	X
fueconorg-10374	118	22	justification	justification	NOUN
fueconorg-10374	118	23	for	for	ADP
fueconorg-10374	118	24	the	the	DET
fueconorg-10374	118	25	fva	fva	ADJ
fueconorg-10374	118	26	application	application	NOUN
fueconorg-10374	118	27	2	2	NUM
fueconorg-10374	118	28	.	.	PUNCT
fueconorg-10374	118	29	auditors	auditor	NOUN
fueconorg-10374	118	30	’	’	PART
fueconorg-10374	118	31	awareness	awareness	NOUN
fueconorg-10374	118	32	of	of	ADP
fueconorg-10374	118	33	the	the	DET
fueconorg-10374	118	34	issue	issue	NOUN
fueconorg-10374	118	35	of	of	ADP
fueconorg-10374	118	36	fv	fv	PROPN
fueconorg-10374	118	37	measurement	measurement	PROPN
fueconorg-10374	118	38	3	3	X
fueconorg-10374	118	39	.	.	PUNCT
fueconorg-10374	118	40	audit	audit	NOUN
fueconorg-10374	118	41	challenges	challenge	NOUN
fueconorg-10374	118	42	regarding	regard	VERB
fueconorg-10374	118	43	the	the	DET
fueconorg-10374	118	44	fv	fv	PROPN
fueconorg-10374	118	45	accounting	accounting	NOUN
fueconorg-10374	118	46	estimates	estimate	NOUN
fueconorg-10374	118	47	and	and	CCONJ
fueconorg-10374	118	48	the	the	DET
fueconorg-10374	118	49	selection	selection	NOUN
fueconorg-10374	118	50	of	of	ADP
fueconorg-10374	118	51	techniques	technique	NOUN
fueconorg-10374	118	52	and	and	CCONJ
fueconorg-10374	118	53	procedures	procedure	NOUN
fueconorg-10374	118	54	in	in	ADP
fueconorg-10374	118	55	the	the	DET
fueconorg-10374	118	56	audit	audit	NOUN
fueconorg-10374	118	57	of	of	ADP
fueconorg-10374	118	58	fv	fv	PROPN
fueconorg-10374	118	59	estimates	estimate	NOUN
fueconorg-10374	118	60	.	.	PUNCT
fueconorg-10374	119	1	each	each	PRON
fueconorg-10374	119	2	of	of	ADP
fueconorg-10374	119	3	these	these	DET
fueconorg-10374	119	4	areas	area	NOUN
fueconorg-10374	119	5	gave	give	VERB
fueconorg-10374	119	6	a	a	DET
fueconorg-10374	119	7	set	set	NOUN
fueconorg-10374	119	8	of	of	ADP
fueconorg-10374	119	9	views	view	NOUN
fueconorg-10374	119	10	that	that	SCONJ
fueconorg-10374	119	11	,	,	PUNCT
fueconorg-10374	119	12	in	in	ADP
fueconorg-10374	119	13	the	the	DET
fueconorg-10374	119	14	author	author	NOUN
fueconorg-10374	119	15	's	's	PART
fueconorg-10374	119	16	view	view	NOUN
fueconorg-10374	119	17	,	,	PUNCT
fueconorg-10374	119	18	was	be	AUX
fueconorg-10374	119	19	directly	directly	ADV
fueconorg-10374	119	20	related	relate	VERB
fueconorg-10374	119	21	to	to	ADP
fueconorg-10374	119	22	the	the	DET
fueconorg-10374	119	23	research	research	NOUN
fueconorg-10374	119	24	subject	subject	NOUN
fueconorg-10374	119	25	in	in	ADP
fueconorg-10374	119	26	this	this	DET
fueconorg-10374	119	27	paper	paper	NOUN
fueconorg-10374	119	28	.	.	PUNCT
fueconorg-10374	120	1	the	the	DET
fueconorg-10374	120	2	mean	mean	ADJ
fueconorg-10374	120	3	values	value	NOUN
fueconorg-10374	120	4	of	of	ADP
fueconorg-10374	120	5	the	the	DET
fueconorg-10374	120	6	degree	degree	NOUN
fueconorg-10374	120	7	of	of	ADP
fueconorg-10374	120	8	respondents	respondent	NOUN
fueconorg-10374	120	9	’	'	PUNCT
fueconorg-10374	120	10	agreement	agreement	NOUN
fueconorg-10374	120	11	with	with	ADP
fueconorg-10374	120	12	the	the	DET
fueconorg-10374	120	13	selected	select	VERB
fueconorg-10374	120	14	statements	statement	NOUN
fueconorg-10374	120	15	,	,	PUNCT
fueconorg-10374	120	16	as	as	ADV
fueconorg-10374	120	17	well	well	ADV
fueconorg-10374	120	18	as	as	ADP
fueconorg-10374	120	19	the	the	DET
fueconorg-10374	120	20	variance	variance	NOUN
fueconorg-10374	120	21	in	in	ADP
fueconorg-10374	120	22	attitudes	attitude	NOUN
fueconorg-10374	120	23	are	be	AUX
fueconorg-10374	120	24	given	give	VERB
fueconorg-10374	120	25	in	in	ADP
fueconorg-10374	120	26	the	the	DET
fueconorg-10374	120	27	following	follow	VERB
fueconorg-10374	120	28	table	table	NOUN
fueconorg-10374	120	29	.	.	PUNCT
fueconorg-10374	121	1	the	the	DET
fueconorg-10374	121	2	challenges	challenge	NOUN
fueconorg-10374	121	3	in	in	ADP
fueconorg-10374	121	4	auditing	audit	VERB
fueconorg-10374	121	5	financial	financial	ADJ
fueconorg-10374	121	6	statements	statement	NOUN
fueconorg-10374	121	7	at	at	ADP
fueconorg-10374	121	8	fair	fair	ADJ
fueconorg-10374	121	9	value	value	NOUN
fueconorg-10374	121	10	concept	concept	NOUN
fueconorg-10374	121	11	(	(	PUNCT
fueconorg-10374	121	12	fvc	fvc	PROPN
fueconorg-10374	121	13	)	)	PUNCT
fueconorg-10374	121	14	in	in	ADP
fueconorg-10374	121	15	developing	develop	VERB
fueconorg-10374	121	16	economies	economy	NOUN
fueconorg-10374	121	17	...	...	PUNCT
fueconorg-10374	121	18	61	61	NUM
fueconorg-10374	121	19	table	table	NOUN
fueconorg-10374	121	20	1	1	NUM
fueconorg-10374	121	21	descriptive	descriptive	ADJ
fueconorg-10374	121	22	statistics	statistic	NOUN
fueconorg-10374	121	23	of	of	ADP
fueconorg-10374	121	24	selected	select	VERB
fueconorg-10374	121	25	variables	variable	NOUN
fueconorg-10374	121	26	(	(	PUNCT
fueconorg-10374	121	27	statements	statement	NOUN
fueconorg-10374	121	28	)	)	PUNCT
fueconorg-10374	121	29	group	group	NOUN
fueconorg-10374	121	30	statement	statement	NOUN
fueconorg-10374	121	31	mean	mean	VERB
fueconorg-10374	121	32	std	std	PROPN
fueconorg-10374	121	33	.	.	PROPN
fueconorg-10374	121	34	dev	dev	PROPN
fueconorg-10374	121	35	.	.	PUNCT
fueconorg-10374	121	36	justification	justification	NOUN
fueconorg-10374	121	37	of	of	ADP
fueconorg-10374	121	38	fva	fva	ADJ
fueconorg-10374	121	39	implementation	implementation	NOUN
fueconorg-10374	121	40	in	in	ADP
fueconorg-10374	121	41	serbia	serbia	PROPN
fueconorg-10374	121	42	the	the	DET
fueconorg-10374	121	43	belief	belief	NOUN
fueconorg-10374	121	44	in	in	ADP
fueconorg-10374	121	45	fair	fair	ADJ
fueconorg-10374	121	46	value	value	NOUN
fueconorg-10374	121	47	estimate	estimate	NOUN
fueconorg-10374	121	48	reality	reality	NOUN
fueconorg-10374	121	49	is	be	AUX
fueconorg-10374	121	50	harder	hard	ADJ
fueconorg-10374	121	51	to	to	PART
fueconorg-10374	121	52	come	come	VERB
fueconorg-10374	121	53	by	by	ADV
fueconorg-10374	121	54	in	in	ADP
fueconorg-10374	121	55	developing	develop	VERB
fueconorg-10374	121	56	countries	country	NOUN
fueconorg-10374	121	57	like	like	ADP
fueconorg-10374	121	58	serbia	serbia	PROPN
fueconorg-10374	121	59	than	than	ADP
fueconorg-10374	121	60	in	in	ADP
fueconorg-10374	121	61	developed	developed	ADJ
fueconorg-10374	121	62	countries	country	NOUN
fueconorg-10374	121	63	(	(	PUNCT
fueconorg-10374	121	64	var1	var1	PROPN
fueconorg-10374	121	65	)	)	PUNCT
fueconorg-10374	121	66	4.35	4.35	NUM
fueconorg-10374	121	67	0.682	0.682	NUM
fueconorg-10374	121	68	auditors	auditor	NOUN
fueconorg-10374	121	69	'	'	PART
fueconorg-10374	121	70	awareness	awareness	NOUN
fueconorg-10374	121	71	of	of	ADP
fueconorg-10374	121	72	fv	fv	PROPN
fueconorg-10374	121	73	measurement	measurement	NOUN
fueconorg-10374	121	74	issues	issue	NOUN
fueconorg-10374	121	75	auditors	auditor	NOUN
fueconorg-10374	121	76	fully	fully	ADV
fueconorg-10374	121	77	understand	understand	VERB
fueconorg-10374	121	78	ias	ias	PROPN
fueconorg-10374	121	79	39	39	NUM
fueconorg-10374	121	80	:	:	PUNCT
fueconorg-10374	121	81	financial	financial	ADJ
fueconorg-10374	121	82	instruments	instrument	NOUN
fueconorg-10374	121	83	:	:	PUNCT
fueconorg-10374	121	84	recognition	recognition	NOUN
fueconorg-10374	121	85	and	and	CCONJ
fueconorg-10374	121	86	measurement	measurement	NOUN
fueconorg-10374	121	87	(	(	PUNCT
fueconorg-10374	121	88	var2	var2	PROPN
fueconorg-10374	121	89	)	)	PUNCT
fueconorg-10374	121	90	2.77	2.77	NUM
fueconorg-10374	121	91	1.28	1.28	NUM
fueconorg-10374	121	92	auditors	auditor	NOUN
fueconorg-10374	121	93	fully	fully	ADV
fueconorg-10374	121	94	understand	understand	VERB
fueconorg-10374	121	95	ifrs	ifrs	PROPN
fueconorg-10374	121	96	13	13	NUM
fueconorg-10374	121	97	:	:	PUNCT
fueconorg-10374	121	98	fair	fair	ADJ
fueconorg-10374	121	99	value	value	NOUN
fueconorg-10374	121	100	measurement	measurement	NOUN
fueconorg-10374	121	101	(	(	PUNCT
fueconorg-10374	121	102	var3	var3	PROPN
fueconorg-10374	121	103	)	)	PUNCT
fueconorg-10374	121	104	3.42	3.42	NUM
fueconorg-10374	121	105	0.99	0.99	NUM
fueconorg-10374	121	106	ifrs	ifrs	NOUN
fueconorg-10374	121	107	13	13	NUM
fueconorg-10374	121	108	:	:	PUNCT
fueconorg-10374	121	109	fair	fair	ADJ
fueconorg-10374	121	110	value	value	NOUN
fueconorg-10374	121	111	measurement	measurement	NOUN
fueconorg-10374	121	112	seeks	seek	VERB
fueconorg-10374	121	113	to	to	PART
fueconorg-10374	121	114	reduce	reduce	VERB
fueconorg-10374	121	115	subjectivity	subjectivity	NOUN
fueconorg-10374	121	116	in	in	ADP
fueconorg-10374	121	117	an	an	DET
fueconorg-10374	121	118	accounting	accounting	NOUN
fueconorg-10374	121	119	estimate	estimate	NOUN
fueconorg-10374	121	120	that	that	PRON
fueconorg-10374	121	121	has	have	VERB
fueconorg-10374	121	122	an	an	DET
fueconorg-10374	121	123	effect	effect	NOUN
fueconorg-10374	121	124	on	on	ADP
fueconorg-10374	121	125	the	the	DET
fueconorg-10374	121	126	amounts	amount	NOUN
fueconorg-10374	121	127	in	in	ADP
fueconorg-10374	121	128	the	the	DET
fueconorg-10374	121	129	financial	financial	ADJ
fueconorg-10374	121	130	statements	statement	NOUN
fueconorg-10374	121	131	(	(	PUNCT
fueconorg-10374	121	132	var4	var4	PROPN
fueconorg-10374	121	133	)	)	PUNCT
fueconorg-10374	121	134	3.72	3.72	NUM
fueconorg-10374	121	135	0.85	0.85	NUM
fueconorg-10374	121	136	auditors	auditor	NOUN
fueconorg-10374	121	137	fully	fully	ADV
fueconorg-10374	121	138	understand	understand	VERB
fueconorg-10374	121	139	isa	isa	NOUN
fueconorg-10374	121	140	540	540	NUM
fueconorg-10374	121	141	audit	audit	NOUN
fueconorg-10374	121	142	of	of	ADP
fueconorg-10374	121	143	accounting	accounting	NOUN
fueconorg-10374	121	144	estimates	estimate	NOUN
fueconorg-10374	121	145	,	,	PUNCT
fueconorg-10374	121	146	including	include	VERB
fueconorg-10374	121	147	fair	fair	ADJ
fueconorg-10374	121	148	value	value	NOUN
fueconorg-10374	121	149	accounting	accounting	NOUN
fueconorg-10374	121	150	estimates	estimate	NOUN
fueconorg-10374	121	151	and	and	CCONJ
fueconorg-10374	121	152	related	related	ADJ
fueconorg-10374	121	153	disclosures	disclosure	NOUN
fueconorg-10374	121	154	(	(	PUNCT
fueconorg-10374	121	155	var5	var5	PROPN
fueconorg-10374	121	156	)	)	PUNCT
fueconorg-10374	121	157	3.49	3.49	NUM
fueconorg-10374	121	158	0.93	0.93	NUM
fueconorg-10374	121	159	audit	audit	NOUN
fueconorg-10374	121	160	challenges	challenge	NOUN
fueconorg-10374	121	161	regarding	regard	VERB
fueconorg-10374	121	162	the	the	DET
fueconorg-10374	121	163	evaluation	evaluation	NOUN
fueconorg-10374	121	164	of	of	ADP
fueconorg-10374	121	165	fv	fv	PROPN
fueconorg-10374	121	166	accounting	accounting	NOUN
fueconorg-10374	121	167	estimates	estimate	NOUN
fueconorg-10374	121	168	and	and	CCONJ
fueconorg-10374	121	169	the	the	DET
fueconorg-10374	121	170	choice	choice	NOUN
fueconorg-10374	121	171	of	of	ADP
fueconorg-10374	121	172	techniques	technique	NOUN
fueconorg-10374	121	173	and	and	CCONJ
fueconorg-10374	121	174	procedures	procedure	NOUN
fueconorg-10374	121	175	in	in	ADP
fueconorg-10374	121	176	auditing	audit	VERB
fueconorg-10374	121	177	fv	fv	PROPN
fueconorg-10374	121	178	estimates	estimate	VERB
fueconorg-10374	121	179	auditors	auditor	NOUN
fueconorg-10374	121	180	in	in	ADP
fueconorg-10374	121	181	the	the	DET
fueconorg-10374	121	182	republic	republic	NOUN
fueconorg-10374	121	183	of	of	ADP
fueconorg-10374	121	184	serbia	serbia	PROPN
fueconorg-10374	121	185	do	do	AUX
fueconorg-10374	121	186	not	not	PART
fueconorg-10374	121	187	have	have	VERB
fueconorg-10374	121	188	sufficient	sufficient	ADJ
fueconorg-10374	121	189	technical	technical	ADJ
fueconorg-10374	121	190	knowledge	knowledge	NOUN
fueconorg-10374	121	191	to	to	PART
fueconorg-10374	121	192	measure	measure	VERB
fueconorg-10374	121	193	fair	fair	ADJ
fueconorg-10374	121	194	value	value	NOUN
fueconorg-10374	121	195	(	(	PUNCT
fueconorg-10374	121	196	var6	var6	PROPN
fueconorg-10374	121	197	)	)	PUNCT
fueconorg-10374	121	198	3.84	3.84	NUM
fueconorg-10374	121	199	1.06	1.06	NUM
fueconorg-10374	121	200	determining	determine	VERB
fueconorg-10374	121	201	the	the	DET
fueconorg-10374	121	202	fair	fair	ADJ
fueconorg-10374	121	203	value	value	NOUN
fueconorg-10374	121	204	of	of	ADP
fueconorg-10374	121	205	assets	asset	NOUN
fueconorg-10374	121	206	is	be	AUX
fueconorg-10374	121	207	significantly	significantly	ADV
fueconorg-10374	121	208	more	more	ADV
fueconorg-10374	121	209	complex	complex	ADJ
fueconorg-10374	121	210	than	than	ADP
fueconorg-10374	121	211	determining	determine	VERB
fueconorg-10374	121	212	the	the	DET
fueconorg-10374	121	213	cost	cost	NOUN
fueconorg-10374	121	214	of	of	ADP
fueconorg-10374	121	215	assets	asset	NOUN
fueconorg-10374	121	216	(	(	PUNCT
fueconorg-10374	121	217	var7	var7	PROPN
fueconorg-10374	121	218	)	)	PUNCT
fueconorg-10374	121	219	4.65	4.65	NUM
fueconorg-10374	121	220	0.647	0.647	NUM
fueconorg-10374	121	221	determining	determine	VERB
fueconorg-10374	121	222	the	the	DET
fueconorg-10374	121	223	fair	fair	ADJ
fueconorg-10374	121	224	value	value	NOUN
fueconorg-10374	121	225	of	of	ADP
fueconorg-10374	121	226	assets	asset	NOUN
fueconorg-10374	121	227	and	and	CCONJ
fueconorg-10374	121	228	liabilities	liability	NOUN
fueconorg-10374	121	229	is	be	AUX
fueconorg-10374	121	230	a	a	DET
fueconorg-10374	121	231	time	time	NOUN
fueconorg-10374	121	232	consuming	consume	VERB
fueconorg-10374	121	233	task	task	NOUN
fueconorg-10374	121	234	(	(	PUNCT
fueconorg-10374	121	235	var8	var8	NOUN
fueconorg-10374	121	236	)	)	PUNCT
fueconorg-10374	121	237	4.42	4.42	NUM
fueconorg-10374	121	238	0.727	0.727	NUM
fueconorg-10374	121	239	fair	fair	ADJ
fueconorg-10374	121	240	value	value	NOUN
fueconorg-10374	121	241	techniques	technique	NOUN
fueconorg-10374	121	242	may	may	AUX
fueconorg-10374	121	243	vary	vary	VERB
fueconorg-10374	121	244	significantly	significantly	ADV
fueconorg-10374	121	245	from	from	ADP
fueconorg-10374	121	246	industry	industry	NOUN
fueconorg-10374	121	247	to	to	ADP
fueconorg-10374	121	248	industry	industry	NOUN
fueconorg-10374	121	249	(	(	PUNCT
fueconorg-10374	121	250	var9	var9	PROPN
fueconorg-10374	121	251	)	)	PUNCT
fueconorg-10374	121	252	4.37	4.37	NUM
fueconorg-10374	121	253	0.81	0.81	NUM
fueconorg-10374	121	254	most	most	ADJ
fueconorg-10374	121	255	assets	asset	NOUN
fueconorg-10374	121	256	and	and	CCONJ
fueconorg-10374	121	257	liabilities	liability	NOUN
fueconorg-10374	121	258	that	that	PRON
fueconorg-10374	121	259	are	be	AUX
fueconorg-10374	121	260	subject	subject	ADJ
fueconorg-10374	121	261	to	to	ADP
fueconorg-10374	121	262	fair	fair	ADJ
fueconorg-10374	121	263	value	value	NOUN
fueconorg-10374	121	264	measurement	measurement	NOUN
fueconorg-10374	121	265	in	in	ADP
fueconorg-10374	121	266	our	our	PRON
fueconorg-10374	121	267	business	business	NOUN
fueconorg-10374	121	268	practice	practice	NOUN
fueconorg-10374	121	269	are	be	AUX
fueconorg-10374	121	270	not	not	PART
fueconorg-10374	121	271	subject	subject	ADJ
fueconorg-10374	121	272	to	to	ADP
fueconorg-10374	121	273	active	active	ADJ
fueconorg-10374	121	274	market	market	NOUN
fueconorg-10374	121	275	transactions	transaction	NOUN
fueconorg-10374	121	276	(	(	PUNCT
fueconorg-10374	121	277	var10	var10	NOUN
fueconorg-10374	121	278	)	)	PUNCT
fueconorg-10374	121	279	4.12	4.12	NUM
fueconorg-10374	121	280	0.90	0.90	NUM
fueconorg-10374	121	281	auditors	auditor	NOUN
fueconorg-10374	121	282	have	have	VERB
fueconorg-10374	121	283	effective	effective	ADJ
fueconorg-10374	121	284	procedures	procedure	NOUN
fueconorg-10374	121	285	for	for	ADP
fueconorg-10374	121	286	verifying	verify	VERB
fueconorg-10374	121	287	the	the	DET
fueconorg-10374	121	288	accuracy	accuracy	NOUN
fueconorg-10374	121	289	of	of	ADP
fueconorg-10374	121	290	transactions	transaction	NOUN
fueconorg-10374	121	291	and	and	CCONJ
fueconorg-10374	121	292	balances	balance	NOUN
fueconorg-10374	121	293	that	that	PRON
fueconorg-10374	121	294	are	be	AUX
fueconorg-10374	121	295	valued	value	VERB
fueconorg-10374	121	296	at	at	ADP
fueconorg-10374	121	297	cost	cost	NOUN
fueconorg-10374	121	298	,	,	PUNCT
fueconorg-10374	121	299	but	but	CCONJ
fueconorg-10374	121	300	these	these	DET
fueconorg-10374	121	301	procedures	procedure	NOUN
fueconorg-10374	121	302	are	be	AUX
fueconorg-10374	121	303	of	of	ADP
fueconorg-10374	121	304	little	little	ADJ
fueconorg-10374	121	305	use	use	NOUN
fueconorg-10374	121	306	in	in	ADP
fueconorg-10374	121	307	measuring	measure	VERB
fueconorg-10374	121	308	fair	fair	ADJ
fueconorg-10374	121	309	value	value	NOUN
fueconorg-10374	121	310	(	(	PUNCT
fueconorg-10374	121	311	var11	var11	PROPN
fueconorg-10374	121	312	)	)	PUNCT
fueconorg-10374	121	313	3.72	3.72	NUM
fueconorg-10374	121	314	1.025	1.025	NUM
fueconorg-10374	121	315	fair	fair	ADJ
fueconorg-10374	121	316	value	value	NOUN
fueconorg-10374	121	317	requires	require	VERB
fueconorg-10374	121	318	the	the	DET
fueconorg-10374	121	319	auditor	auditor	NOUN
fueconorg-10374	121	320	to	to	PART
fueconorg-10374	121	321	continuously	continuously	ADV
fueconorg-10374	121	322	acquire	acquire	VERB
fueconorg-10374	121	323	additional	additional	ADJ
fueconorg-10374	121	324	knowledge	knowledge	NOUN
fueconorg-10374	121	325	of	of	ADP
fueconorg-10374	121	326	the	the	DET
fueconorg-10374	121	327	specific	specific	ADJ
fueconorg-10374	121	328	assets	asset	NOUN
fueconorg-10374	121	329	and	and	CCONJ
fueconorg-10374	121	330	liabilities	liability	NOUN
fueconorg-10374	121	331	that	that	PRON
fueconorg-10374	121	332	are	be	AUX
fueconorg-10374	121	333	being	be	AUX
fueconorg-10374	121	334	measured	measure	VERB
fueconorg-10374	121	335	at	at	ADP
fueconorg-10374	121	336	fair	fair	ADJ
fueconorg-10374	121	337	value	value	NOUN
fueconorg-10374	121	338	(	(	PUNCT
fueconorg-10374	121	339	var12	var12	PROPN
fueconorg-10374	121	340	)	)	PUNCT
fueconorg-10374	121	341	4.37	4.37	NUM
fueconorg-10374	121	342	0.87	0.87	NUM
fueconorg-10374	121	343	verification	verification	NOUN
fueconorg-10374	121	344	of	of	ADP
fueconorg-10374	121	345	fair	fair	ADJ
fueconorg-10374	121	346	value	value	NOUN
fueconorg-10374	121	347	measurement	measurement	NOUN
fueconorg-10374	121	348	of	of	ADP
fueconorg-10374	121	349	assets	asset	NOUN
fueconorg-10374	121	350	and	and	CCONJ
fueconorg-10374	121	351	liabilities	liability	NOUN
fueconorg-10374	121	352	requires	require	VERB
fueconorg-10374	121	353	the	the	DET
fueconorg-10374	121	354	involvement	involvement	NOUN
fueconorg-10374	121	355	of	of	ADP
fueconorg-10374	121	356	an	an	DET
fueconorg-10374	121	357	expert	expert	NOUN
fueconorg-10374	121	358	(	(	PUNCT
fueconorg-10374	121	359	var13	var13	NOUN
fueconorg-10374	121	360	)	)	PUNCT
fueconorg-10374	121	361	4.09	4.09	NUM
fueconorg-10374	121	362	0.94	0.94	NUM
fueconorg-10374	121	363	source	source	NOUN
fueconorg-10374	121	364	:	:	PUNCT
fueconorg-10374	121	365	authors	author	NOUN
fueconorg-10374	121	366	'	'	PART
fueconorg-10374	121	367	calculations	calculation	NOUN
fueconorg-10374	121	368	judging	judge	VERB
fueconorg-10374	121	369	by	by	ADP
fueconorg-10374	121	370	mean	mean	ADJ
fueconorg-10374	121	371	values	value	NOUN
fueconorg-10374	121	372	,	,	PUNCT
fueconorg-10374	121	373	respondents	respondent	NOUN
fueconorg-10374	121	374	expressed	express	VERB
fueconorg-10374	121	375	the	the	DET
fueconorg-10374	121	376	highest	high	ADJ
fueconorg-10374	121	377	degree	degree	NOUN
fueconorg-10374	121	378	of	of	ADP
fueconorg-10374	121	379	agreement	agreement	NOUN
fueconorg-10374	121	380	with	with	ADP
fueconorg-10374	121	381	the	the	DET
fueconorg-10374	121	382	statement	statement	NOUN
fueconorg-10374	121	383	determining	determine	VERB
fueconorg-10374	121	384	the	the	DET
fueconorg-10374	121	385	fair	fair	ADJ
fueconorg-10374	121	386	value	value	NOUN
fueconorg-10374	121	387	of	of	ADP
fueconorg-10374	121	388	assets	asset	NOUN
fueconorg-10374	121	389	is	be	AUX
fueconorg-10374	121	390	significantly	significantly	ADV
fueconorg-10374	121	391	more	more	ADV
fueconorg-10374	121	392	complex	complex	ADJ
fueconorg-10374	121	393	than	than	ADP
fueconorg-10374	121	394	determining	determine	VERB
fueconorg-10374	121	395	the	the	DET
fueconorg-10374	121	396	cost	cost	NOUN
fueconorg-10374	121	397	of	of	ADP
fueconorg-10374	121	398	assets	asset	NOUN
fueconorg-10374	121	399	(	(	PUNCT
fueconorg-10374	121	400	4.65	4.65	NUM
fueconorg-10374	121	401	)	)	PUNCT
fueconorg-10374	121	402	,	,	PUNCT
fueconorg-10374	121	403	while	while	SCONJ
fueconorg-10374	121	404	standard	standard	ADJ
fueconorg-10374	121	405	deviation	deviation	NOUN
fueconorg-10374	121	406	of	of	ADP
fueconorg-10374	121	407	dispersions	dispersion	NOUN
fueconorg-10374	121	408	in	in	ADP
fueconorg-10374	121	409	the	the	DET
fueconorg-10374	121	410	respondents	respondent	NOUN
fueconorg-10374	121	411	'	'	PART
fueconorg-10374	121	412	answers	answer	NOUN
fueconorg-10374	121	413	in	in	ADP
fueconorg-10374	121	414	this	this	DET
fueconorg-10374	121	415	regard	regard	NOUN
fueconorg-10374	121	416	is	be	AUX
fueconorg-10374	121	417	the	the	DET
fueconorg-10374	121	418	lowest	low	ADJ
fueconorg-10374	121	419	(	(	PUNCT
fueconorg-10374	121	420	0.65	0.65	NUM
fueconorg-10374	121	421	)	)	PUNCT
fueconorg-10374	121	422	.	.	PUNCT
fueconorg-10374	122	1	auditors	auditor	NOUN
fueconorg-10374	122	2	expressed	express	VERB
fueconorg-10374	122	3	the	the	DET
fueconorg-10374	122	4	lowest	low	ADJ
fueconorg-10374	122	5	degree	degree	NOUN
fueconorg-10374	122	6	of	of	ADP
fueconorg-10374	122	7	agreement	agreement	NOUN
fueconorg-10374	122	8	with	with	ADP
fueconorg-10374	122	9	the	the	DET
fueconorg-10374	122	10	statement	statement	NOUN
fueconorg-10374	122	11	auditors	auditor	NOUN
fueconorg-10374	122	12	fully	fully	ADV
fueconorg-10374	122	13	understand	understand	VERB
fueconorg-10374	122	14	ias	ias	PROPN
fueconorg-10374	122	15	39	39	NUM
fueconorg-10374	122	16	:	:	PUNCT
fueconorg-10374	122	17	financial	financial	ADJ
fueconorg-10374	122	18	instruments	instrument	NOUN
fueconorg-10374	122	19	:	:	PUNCT
fueconorg-10374	122	20	recognition	recognition	NOUN
fueconorg-10374	122	21	and	and	CCONJ
fueconorg-10374	122	22	measurement	measurement	NOUN
fueconorg-10374	122	23	(	(	PUNCT
fueconorg-10374	122	24	2.77	2.77	NUM
fueconorg-10374	122	25	)	)	PUNCT
fueconorg-10374	122	26	,	,	PUNCT
fueconorg-10374	122	27	with	with	ADP
fueconorg-10374	122	28	their	their	PRON
fueconorg-10374	122	29	views	view	NOUN
fueconorg-10374	122	30	being	be	AUX
fueconorg-10374	122	31	the	the	DET
fueconorg-10374	122	32	most	most	ADV
fueconorg-10374	122	33	heterogeneous	heterogeneous	ADJ
fueconorg-10374	122	34	in	in	ADP
fueconorg-10374	122	35	this	this	DET
fueconorg-10374	122	36	respect	respect	NOUN
fueconorg-10374	122	37	(	(	PUNCT
fueconorg-10374	122	38	standard	standard	ADJ
fueconorg-10374	122	39	deviation	deviation	NOUN
fueconorg-10374	122	40	is	be	AUX
fueconorg-10374	122	41	1.28	1.28	NUM
fueconorg-10374	122	42	)	)	PUNCT
fueconorg-10374	122	43	.	.	PUNCT
fueconorg-10374	123	1	62	62	NUM
fueconorg-10374	123	2	lj	lj	PROPN
fueconorg-10374	123	3	.	.	PUNCT
fueconorg-10374	123	4	bonić	bonić	PROPN
fueconorg-10374	123	5	,	,	PUNCT
fueconorg-10374	123	6	v.	v.	ADP
fueconorg-10374	123	7	janković	janković	NOUN
fueconorg-10374	123	8	-	-	PUNCT
fueconorg-10374	123	9	milić	milić	PROPN
fueconorg-10374	123	10	,	,	PUNCT
fueconorg-10374	123	11	b.	b.	PROPN
fueconorg-10374	123	12	rupić	rupić	PROPN
fueconorg-10374	123	13	5	5	NUM
fueconorg-10374	123	14	.	.	PUNCT
fueconorg-10374	123	15	research	research	NOUN
fueconorg-10374	123	16	results	result	NOUN
fueconorg-10374	123	17	and	and	CCONJ
fueconorg-10374	123	18	discussion	discussion	NOUN
fueconorg-10374	123	19	following	follow	VERB
fueconorg-10374	123	20	descriptive	descriptive	ADJ
fueconorg-10374	123	21	statistics	statistic	NOUN
fueconorg-10374	123	22	,	,	PUNCT
fueconorg-10374	123	23	factor	factor	NOUN
fueconorg-10374	123	24	analysis	analysis	NOUN
fueconorg-10374	123	25	was	be	AUX
fueconorg-10374	123	26	applied	apply	VERB
fueconorg-10374	123	27	to	to	ADP
fueconorg-10374	123	28	the	the	DET
fueconorg-10374	123	29	data	datum	NOUN
fueconorg-10374	123	30	obtained	obtain	VERB
fueconorg-10374	123	31	from	from	ADP
fueconorg-10374	123	32	the	the	DET
fueconorg-10374	123	33	survey	survey	NOUN
fueconorg-10374	123	34	.	.	PUNCT
fueconorg-10374	124	1	factor	factor	NOUN
fueconorg-10374	124	2	analysis	analysis	NOUN
fueconorg-10374	124	3	is	be	AUX
fueconorg-10374	124	4	a	a	DET
fueconorg-10374	124	5	method	method	NOUN
fueconorg-10374	124	6	of	of	ADP
fueconorg-10374	124	7	multivariate	multivariate	NOUN
fueconorg-10374	124	8	analysis	analysis	NOUN
fueconorg-10374	124	9	,	,	PUNCT
fueconorg-10374	124	10	which	which	PRON
fueconorg-10374	124	11	is	be	AUX
fueconorg-10374	124	12	used	use	VERB
fueconorg-10374	124	13	in	in	ADP
fueconorg-10374	124	14	research	research	NOUN
fueconorg-10374	124	15	to	to	PART
fueconorg-10374	124	16	reduce	reduce	VERB
fueconorg-10374	124	17	the	the	DET
fueconorg-10374	124	18	number	number	NOUN
fueconorg-10374	124	19	of	of	ADP
fueconorg-10374	124	20	variables	variable	NOUN
fueconorg-10374	124	21	while	while	SCONJ
fueconorg-10374	124	22	retaining	retain	VERB
fueconorg-10374	124	23	the	the	DET
fueconorg-10374	124	24	amount	amount	NOUN
fueconorg-10374	124	25	of	of	ADP
fueconorg-10374	124	26	information	information	NOUN
fueconorg-10374	124	27	they	they	PRON
fueconorg-10374	124	28	carry	carry	VERB
fueconorg-10374	124	29	.	.	PUNCT
fueconorg-10374	125	1	the	the	DET
fueconorg-10374	125	2	factor	factor	NOUN
fueconorg-10374	125	3	analysis	analysis	NOUN
fueconorg-10374	125	4	was	be	AUX
fueconorg-10374	125	5	first	first	ADV
fueconorg-10374	125	6	applied	apply	VERB
fueconorg-10374	125	7	to	to	ADP
fueconorg-10374	125	8	the	the	DET
fueconorg-10374	125	9	auditors	auditor	NOUN
fueconorg-10374	125	10	’	’	PART
fueconorg-10374	125	11	awareness	awareness	NOUN
fueconorg-10374	125	12	of	of	ADP
fueconorg-10374	125	13	the	the	DET
fueconorg-10374	125	14	issue	issue	NOUN
fueconorg-10374	125	15	of	of	ADP
fueconorg-10374	125	16	fv	fv	PROPN
fueconorg-10374	125	17	measurement	measurement	PROPN
fueconorg-10374	125	18	.	.	PUNCT
fueconorg-10374	126	1	after	after	ADP
fueconorg-10374	126	2	verifying	verify	VERB
fueconorg-10374	126	3	that	that	SCONJ
fueconorg-10374	126	4	all	all	DET
fueconorg-10374	126	5	the	the	DET
fueconorg-10374	126	6	assumptions	assumption	NOUN
fueconorg-10374	126	7	related	relate	VERB
fueconorg-10374	126	8	to	to	ADP
fueconorg-10374	126	9	the	the	DET
fueconorg-10374	126	10	application	application	NOUN
fueconorg-10374	126	11	of	of	ADP
fueconorg-10374	126	12	factor	factor	NOUN
fueconorg-10374	126	13	analysis	analysis	NOUN
fueconorg-10374	126	14	have	have	AUX
fueconorg-10374	126	15	been	be	AUX
fueconorg-10374	126	16	fulfilled	fulfil	VERB
fueconorg-10374	126	17	,	,	PUNCT
fueconorg-10374	126	18	the	the	DET
fueconorg-10374	126	19	principal	principal	ADJ
fueconorg-10374	126	20	component	component	NOUN
fueconorg-10374	126	21	analysis	analysis	NOUN
fueconorg-10374	126	22	(	(	PUNCT
fueconorg-10374	126	23	nicoletti	nicoletti	NOUN
fueconorg-10374	126	24	et	et	PROPN
fueconorg-10374	126	25	al	al	PROPN
fueconorg-10374	126	26	.	.	PROPN
fueconorg-10374	126	27	2000	2000	NUM
fueconorg-10374	126	28	)	)	PUNCT
fueconorg-10374	126	29	was	be	AUX
fueconorg-10374	126	30	applied	apply	VERB
fueconorg-10374	126	31	to	to	PART
fueconorg-10374	126	32	extract	extract	VERB
fueconorg-10374	126	33	the	the	DET
fueconorg-10374	126	34	factors	factor	NOUN
fueconorg-10374	126	35	.	.	PUNCT
fueconorg-10374	127	1	the	the	DET
fueconorg-10374	127	2	purpose	purpose	NOUN
fueconorg-10374	127	3	of	of	ADP
fueconorg-10374	127	4	applying	apply	VERB
fueconorg-10374	127	5	factor	factor	NOUN
fueconorg-10374	127	6	analysis	analysis	NOUN
fueconorg-10374	127	7	in	in	ADP
fueconorg-10374	127	8	this	this	DET
fueconorg-10374	127	9	case	case	NOUN
fueconorg-10374	127	10	was	be	AUX
fueconorg-10374	127	11	to	to	PART
fueconorg-10374	127	12	create	create	VERB
fueconorg-10374	127	13	a	a	DET
fueconorg-10374	127	14	new	new	ADJ
fueconorg-10374	127	15	variable	variable	NOUN
fueconorg-10374	127	16	that	that	PRON
fueconorg-10374	127	17	will	will	AUX
fueconorg-10374	127	18	play	play	VERB
fueconorg-10374	127	19	the	the	DET
fueconorg-10374	127	20	role	role	NOUN
fueconorg-10374	127	21	of	of	ADP
fueconorg-10374	127	22	composite	composite	ADJ
fueconorg-10374	127	23	indicator	indicator	NOUN
fueconorg-10374	127	24	by	by	ADP
fueconorg-10374	127	25	which	which	PRON
fueconorg-10374	127	26	respondents	respondent	NOUN
fueconorg-10374	127	27	’	'	PUNCT
fueconorg-10374	127	28	views	view	NOUN
fueconorg-10374	127	29	of	of	ADP
fueconorg-10374	127	30	the	the	DET
fueconorg-10374	127	31	4	4	NUM
fueconorg-10374	127	32	statements	statement	NOUN
fueconorg-10374	127	33	from	from	ADP
fueconorg-10374	127	34	this	this	DET
fueconorg-10374	127	35	group	group	NOUN
fueconorg-10374	127	36	will	will	AUX
fueconorg-10374	127	37	be	be	AUX
fueconorg-10374	127	38	expressed	express	VERB
fueconorg-10374	127	39	.	.	PUNCT
fueconorg-10374	128	1	the	the	DET
fueconorg-10374	128	2	weights	weight	NOUN
fueconorg-10374	128	3	assigned	assign	VERB
fueconorg-10374	128	4	to	to	ADP
fueconorg-10374	128	5	each	each	PRON
fueconorg-10374	128	6	of	of	ADP
fueconorg-10374	128	7	the	the	DET
fueconorg-10374	128	8	statements	statement	NOUN
fueconorg-10374	128	9	in	in	ADP
fueconorg-10374	128	10	the	the	DET
fueconorg-10374	128	11	composite	composite	ADJ
fueconorg-10374	128	12	indicator	indicator	NOUN
fueconorg-10374	128	13	structure	structure	NOUN
fueconorg-10374	128	14	were	be	AUX
fueconorg-10374	128	15	based	base	VERB
fueconorg-10374	128	16	on	on	ADP
fueconorg-10374	128	17	the	the	DET
fueconorg-10374	128	18	value	value	NOUN
fueconorg-10374	128	19	of	of	ADP
fueconorg-10374	128	20	factor	factor	NOUN
fueconorg-10374	128	21	loadings	loading	NOUN
fueconorg-10374	128	22	(	(	PUNCT
fueconorg-10374	128	23	janković	janković	NOUN
fueconorg-10374	128	24	-	-	PUNCT
fueconorg-10374	128	25	milić	milić	ADJ
fueconorg-10374	128	26	,	,	PUNCT
fueconorg-10374	128	27	jovanović	jovanović	NOUN
fueconorg-10374	128	28	,	,	PUNCT
fueconorg-10374	128	29	2019	2019	NUM
fueconorg-10374	128	30	)	)	PUNCT
fueconorg-10374	128	31	.	.	PUNCT
fueconorg-10374	129	1	factor	factor	NOUN
fueconorg-10374	129	2	loadings	loading	NOUN
fueconorg-10374	129	3	show	show	VERB
fueconorg-10374	129	4	the	the	DET
fueconorg-10374	129	5	degree	degree	NOUN
fueconorg-10374	129	6	of	of	ADP
fueconorg-10374	129	7	agreement	agreement	NOUN
fueconorg-10374	129	8	of	of	ADP
fueconorg-10374	129	9	the	the	DET
fueconorg-10374	129	10	original	original	ADJ
fueconorg-10374	129	11	variable	variable	NOUN
fueconorg-10374	129	12	(	(	PUNCT
fueconorg-10374	129	13	statement	statement	NOUN
fueconorg-10374	129	14	)	)	PUNCT
fueconorg-10374	129	15	with	with	ADP
fueconorg-10374	129	16	the	the	DET
fueconorg-10374	129	17	newly	newly	ADV
fueconorg-10374	129	18	formed	form	VERB
fueconorg-10374	129	19	composite	composite	ADJ
fueconorg-10374	129	20	indicator	indicator	NOUN
fueconorg-10374	129	21	,	,	PUNCT
fueconorg-10374	129	22	while	while	SCONJ
fueconorg-10374	129	23	squared	squared	ADJ
fueconorg-10374	129	24	factor	factor	NOUN
fueconorg-10374	129	25	loadings	loading	NOUN
fueconorg-10374	129	26	show	show	VERB
fueconorg-10374	129	27	the	the	DET
fueconorg-10374	129	28	degree	degree	NOUN
fueconorg-10374	129	29	of	of	ADP
fueconorg-10374	129	30	variability	variability	NOUN
fueconorg-10374	129	31	of	of	ADP
fueconorg-10374	129	32	the	the	DET
fueconorg-10374	129	33	original	original	ADJ
fueconorg-10374	129	34	variable	variable	NOUN
fueconorg-10374	129	35	explained	explain	VERB
fueconorg-10374	129	36	by	by	ADP
fueconorg-10374	129	37	the	the	DET
fueconorg-10374	129	38	newly	newly	ADV
fueconorg-10374	129	39	created	create	VERB
fueconorg-10374	129	40	factor	factor	NOUN
fueconorg-10374	129	41	,	,	PUNCT
fueconorg-10374	129	42	i.e.	i.e.	X
fueconorg-10374	129	43	composite	composite	ADJ
fueconorg-10374	129	44	indicator	indicator	NOUN
fueconorg-10374	129	45	.	.	PUNCT
fueconorg-10374	130	1	in	in	ADP
fueconorg-10374	130	2	accordance	accordance	NOUN
fueconorg-10374	130	3	with	with	ADP
fueconorg-10374	130	4	the	the	DET
fueconorg-10374	130	5	structure	structure	NOUN
fueconorg-10374	130	6	of	of	ADP
fueconorg-10374	130	7	the	the	DET
fueconorg-10374	130	8	variables	variable	NOUN
fueconorg-10374	130	9	involved	involve	VERB
fueconorg-10374	130	10	,	,	PUNCT
fueconorg-10374	130	11	this	this	DET
fueconorg-10374	130	12	indicator	indicator	NOUN
fueconorg-10374	130	13	has	have	AUX
fueconorg-10374	130	14	been	be	AUX
fueconorg-10374	130	15	called	call	VERB
fueconorg-10374	130	16	auditors	auditor	NOUN
fueconorg-10374	130	17	’	’	PART
fueconorg-10374	130	18	awareness	awareness	NOUN
fueconorg-10374	130	19	of	of	ADP
fueconorg-10374	130	20	the	the	DET
fueconorg-10374	130	21	issue	issue	NOUN
fueconorg-10374	130	22	of	of	ADP
fueconorg-10374	130	23	fv	fv	PROPN
fueconorg-10374	130	24	measurement	measurement	PROPN
fueconorg-10374	130	25	(	(	PUNCT
fueconorg-10374	130	26	ci1	ci1	PROPN
fueconorg-10374	130	27	)	)	PUNCT
fueconorg-10374	130	28	.	.	PUNCT
fueconorg-10374	131	1	table	table	NOUN
fueconorg-10374	131	2	2	2	NUM
fueconorg-10374	131	3	factor	factor	NOUN
fueconorg-10374	131	4	loadings	loading	NOUN
fueconorg-10374	131	5	and	and	CCONJ
fueconorg-10374	131	6	weights	weight	NOUN
fueconorg-10374	131	7	in	in	ADP
fueconorg-10374	131	8	the	the	DET
fueconorg-10374	131	9	first	first	ADJ
fueconorg-10374	131	10	composite	composite	ADJ
fueconorg-10374	131	11	indicator	indicator	NOUN
fueconorg-10374	131	12	statement	statement	NOUN
fueconorg-10374	131	13	(	(	PUNCT
fueconorg-10374	131	14	variable	variable	ADJ
fueconorg-10374	131	15	)	)	PUNCT
fueconorg-10374	131	16	factor	factor	NOUN
fueconorg-10374	131	17	loadings	loading	NOUN
fueconorg-10374	131	18	weights	weight	VERB
fueconorg-10374	131	19	var2	var2	PROPN
fueconorg-10374	131	20	0.800	0.800	NUM
fueconorg-10374	131	21	0.252	0.252	NUM
fueconorg-10374	131	22	var3	var3	PROPN
fueconorg-10374	131	23	0.856	0.856	NUM
fueconorg-10374	131	24	0.269	0.269	NUM
fueconorg-10374	131	25	var4	var4	NOUN
fueconorg-10374	131	26	0.714	0.714	NUM
fueconorg-10374	131	27	0.224	0.224	NUM
fueconorg-10374	131	28	var5	var5	NOUN
fueconorg-10374	131	29	0.812	0.812	NUM
fueconorg-10374	131	30	0.255	0.255	NUM
fueconorg-10374	131	31	source	source	NOUN
fueconorg-10374	131	32	:	:	PUNCT
fueconorg-10374	131	33	authors	author	NOUN
fueconorg-10374	131	34	'	'	PART
fueconorg-10374	131	35	calculations	calculation	NOUN
fueconorg-10374	131	36	based	base	VERB
fueconorg-10374	131	37	on	on	ADP
fueconorg-10374	131	38	the	the	DET
fueconorg-10374	131	39	weight	weight	NOUN
fueconorg-10374	131	40	value	value	NOUN
fueconorg-10374	131	41	(	(	PUNCT
fueconorg-10374	131	42	table	table	NOUN
fueconorg-10374	131	43	2	2	NUM
fueconorg-10374	131	44	)	)	PUNCT
fueconorg-10374	131	45	,	,	PUNCT
fueconorg-10374	131	46	it	it	PRON
fueconorg-10374	131	47	can	can	AUX
fueconorg-10374	131	48	be	be	AUX
fueconorg-10374	131	49	observed	observe	VERB
fueconorg-10374	131	50	that	that	SCONJ
fueconorg-10374	131	51	all	all	DET
fueconorg-10374	131	52	four	four	NUM
fueconorg-10374	131	53	statements	statement	NOUN
fueconorg-10374	131	54	are	be	AUX
fueconorg-10374	131	55	generally	generally	ADV
fueconorg-10374	131	56	equally	equally	ADV
fueconorg-10374	131	57	represented	represent	VERB
fueconorg-10374	131	58	in	in	ADP
fueconorg-10374	131	59	the	the	DET
fueconorg-10374	131	60	ci1	ci1	PROPN
fueconorg-10374	131	61	structure	structure	NOUN
fueconorg-10374	131	62	.	.	PUNCT
fueconorg-10374	132	1	nonetheless	nonetheless	ADV
fueconorg-10374	132	2	,	,	PUNCT
fueconorg-10374	132	3	greater	great	ADJ
fueconorg-10374	132	4	share	share	NOUN
fueconorg-10374	132	5	(	(	PUNCT
fueconorg-10374	132	6	significance	significance	NOUN
fueconorg-10374	132	7	)	)	PUNCT
fueconorg-10374	132	8	of	of	ADP
fueconorg-10374	132	9	views	view	NOUN
fueconorg-10374	132	10	related	relate	VERB
fueconorg-10374	132	11	to	to	ADP
fueconorg-10374	132	12	the	the	DET
fueconorg-10374	132	13	statement	statement	NOUN
fueconorg-10374	132	14	auditors	auditor	NOUN
fueconorg-10374	132	15	fully	fully	ADV
fueconorg-10374	132	16	understand	understand	VERB
fueconorg-10374	132	17	ifrs	ifrs	PROPN
fueconorg-10374	132	18	13	13	NUM
fueconorg-10374	132	19	:	:	PUNCT
fueconorg-10374	132	20	fair	fair	ADJ
fueconorg-10374	132	21	value	value	NOUN
fueconorg-10374	132	22	measurement	measurement	NOUN
fueconorg-10374	132	23	may	may	AUX
fueconorg-10374	132	24	be	be	AUX
fueconorg-10374	132	25	noted	note	VERB
fueconorg-10374	132	26	(	(	PUNCT
fueconorg-10374	132	27	weight	weight	NOUN
fueconorg-10374	132	28	=	=	SYM
fueconorg-10374	132	29	0.269	0.269	NUM
fueconorg-10374	132	30	)	)	PUNCT
fueconorg-10374	132	31	,	,	PUNCT
fueconorg-10374	132	32	while	while	SCONJ
fueconorg-10374	132	33	the	the	DET
fueconorg-10374	132	34	least	least	ADV
fueconorg-10374	132	35	important	important	ADJ
fueconorg-10374	132	36	views	view	NOUN
fueconorg-10374	132	37	were	be	AUX
fueconorg-10374	132	38	with	with	ADP
fueconorg-10374	132	39	the	the	DET
fueconorg-10374	132	40	statement	statement	NOUN
fueconorg-10374	132	41	ifrs	ifrs	NOUN
fueconorg-10374	132	42	13	13	NUM
fueconorg-10374	132	43	:	:	PUNCT
fueconorg-10374	132	44	fair	fair	ADJ
fueconorg-10374	132	45	value	value	NOUN
fueconorg-10374	132	46	measurement	measurement	NOUN
fueconorg-10374	132	47	seeks	seek	VERB
fueconorg-10374	132	48	to	to	PART
fueconorg-10374	132	49	reduce	reduce	VERB
fueconorg-10374	132	50	subjectivity	subjectivity	NOUN
fueconorg-10374	132	51	in	in	ADP
fueconorg-10374	132	52	an	an	DET
fueconorg-10374	132	53	accounting	accounting	NOUN
fueconorg-10374	132	54	estimate	estimate	NOUN
fueconorg-10374	132	55	that	that	PRON
fueconorg-10374	132	56	has	have	VERB
fueconorg-10374	132	57	an	an	DET
fueconorg-10374	132	58	effect	effect	NOUN
fueconorg-10374	132	59	on	on	ADP
fueconorg-10374	132	60	the	the	DET
fueconorg-10374	132	61	amounts	amount	NOUN
fueconorg-10374	132	62	in	in	ADP
fueconorg-10374	132	63	the	the	DET
fueconorg-10374	132	64	financial	financial	ADJ
fueconorg-10374	132	65	statements	statement	NOUN
fueconorg-10374	132	66	(	(	PUNCT
fueconorg-10374	132	67	weight	weight	NOUN
fueconorg-10374	132	68	=	=	PUNCT
fueconorg-10374	132	69	0.224	0.224	NUM
fueconorg-10374	132	70	)	)	PUNCT
fueconorg-10374	132	71	.	.	PUNCT
fueconorg-10374	133	1	factor	factor	NOUN
fueconorg-10374	133	2	analysis	analysis	NOUN
fueconorg-10374	133	3	was	be	AUX
fueconorg-10374	133	4	also	also	ADV
fueconorg-10374	133	5	applied	apply	VERB
fueconorg-10374	133	6	to	to	ADP
fueconorg-10374	133	7	the	the	DET
fueconorg-10374	133	8	respondents	respondent	NOUN
fueconorg-10374	133	9	'	'	PART
fueconorg-10374	133	10	views	view	NOUN
fueconorg-10374	133	11	of	of	ADP
fueconorg-10374	133	12	the	the	DET
fueconorg-10374	133	13	audit	audit	NOUN
fueconorg-10374	133	14	challenges	challenge	NOUN
fueconorg-10374	133	15	regarding	regard	VERB
fueconorg-10374	133	16	the	the	DET
fueconorg-10374	133	17	fv	fv	PROPN
fueconorg-10374	133	18	accounting	accounting	NOUN
fueconorg-10374	133	19	estimates	estimate	NOUN
fueconorg-10374	133	20	.	.	PUNCT
fueconorg-10374	134	1	the	the	DET
fueconorg-10374	134	2	application	application	NOUN
fueconorg-10374	134	3	of	of	ADP
fueconorg-10374	134	4	the	the	DET
fueconorg-10374	134	5	principal	principal	ADJ
fueconorg-10374	134	6	component	component	NOUN
fueconorg-10374	134	7	analysis	analysis	NOUN
fueconorg-10374	134	8	in	in	ADP
fueconorg-10374	134	9	factor	factor	NOUN
fueconorg-10374	134	10	extraction	extraction	NOUN
fueconorg-10374	134	11	in	in	ADP
fueconorg-10374	134	12	this	this	DET
fueconorg-10374	134	13	case	case	NOUN
fueconorg-10374	134	14	resulted	result	VERB
fueconorg-10374	134	15	in	in	ADP
fueconorg-10374	134	16	the	the	DET
fueconorg-10374	134	17	extraction	extraction	NOUN
fueconorg-10374	134	18	of	of	ADP
fueconorg-10374	134	19	two	two	NUM
fueconorg-10374	134	20	factors	factor	NOUN
fueconorg-10374	134	21	.	.	PUNCT
fueconorg-10374	135	1	table	table	NOUN
fueconorg-10374	135	2	3	3	NUM
fueconorg-10374	135	3	factor	factor	NOUN
fueconorg-10374	135	4	loadings	loading	NOUN
fueconorg-10374	135	5	and	and	CCONJ
fueconorg-10374	135	6	weights	weight	NOUN
fueconorg-10374	135	7	in	in	ADP
fueconorg-10374	135	8	the	the	DET
fueconorg-10374	135	9	second	second	ADJ
fueconorg-10374	135	10	composite	composite	ADJ
fueconorg-10374	135	11	indicator	indicator	NOUN
fueconorg-10374	135	12	statement	statement	NOUN
fueconorg-10374	135	13	factor	factor	NOUN
fueconorg-10374	135	14	weights	weight	VERB
fueconorg-10374	135	15	1	1	NUM
fueconorg-10374	135	16	2	2	NUM
fueconorg-10374	135	17	factor	factor	NOUN
fueconorg-10374	135	18	1	1	NUM
fueconorg-10374	135	19	factor	factor	NOUN
fueconorg-10374	135	20	2	2	NUM
fueconorg-10374	135	21	var6	var6	NOUN
fueconorg-10374	135	22	0.679	0.679	NUM
fueconorg-10374	135	23	0.324	0.324	NUM
fueconorg-10374	135	24	var7	var7	NOUN
fueconorg-10374	135	25	0.494	0.494	NUM
fueconorg-10374	135	26	0.153	0.153	NUM
fueconorg-10374	135	27	var8	var8	NOUN
fueconorg-10374	135	28	0.820	0.820	NUM
fueconorg-10374	135	29	0.254	0.254	NUM
fueconorg-10374	135	30	var9	var9	PROPN
fueconorg-10374	135	31	0.634	0.634	NUM
fueconorg-10374	135	32	0.302	0.302	NUM
fueconorg-10374	135	33	var10	var10	NOUN
fueconorg-10374	135	34	0.493	0.493	NUM
fueconorg-10374	135	35	0.153	0.153	NUM
fueconorg-10374	135	36	var11	var11	PROPN
fueconorg-10374	135	37	0.784	0.784	NUM
fueconorg-10374	135	38	0.374	0.374	NUM
fueconorg-10374	135	39	var12	var12	NOUN
fueconorg-10374	135	40	0.680	0.680	NUM
fueconorg-10374	135	41	0.211	0.211	NUM
fueconorg-10374	135	42	var13	var13	NOUN
fueconorg-10374	135	43	0.741	0.741	NUM
fueconorg-10374	135	44	0.229	0.229	NUM
fueconorg-10374	135	45	source	source	NOUN
fueconorg-10374	135	46	:	:	PUNCT
fueconorg-10374	135	47	authors	author	NOUN
fueconorg-10374	135	48	'	'	PART
fueconorg-10374	135	49	calculations	calculation	NOUN
fueconorg-10374	135	50	the	the	DET
fueconorg-10374	135	51	challenges	challenge	NOUN
fueconorg-10374	135	52	in	in	ADP
fueconorg-10374	135	53	auditing	audit	VERB
fueconorg-10374	135	54	financial	financial	ADJ
fueconorg-10374	135	55	statements	statement	NOUN
fueconorg-10374	135	56	at	at	ADP
fueconorg-10374	135	57	fair	fair	ADJ
fueconorg-10374	135	58	value	value	NOUN
fueconorg-10374	135	59	concept	concept	NOUN
fueconorg-10374	135	60	(	(	PUNCT
fueconorg-10374	135	61	fvc	fvc	PROPN
fueconorg-10374	135	62	)	)	PUNCT
fueconorg-10374	135	63	in	in	ADP
fueconorg-10374	135	64	developing	develop	VERB
fueconorg-10374	135	65	economies	economy	NOUN
fueconorg-10374	135	66	...	...	PUNCT
fueconorg-10374	135	67	63	63	NUM
fueconorg-10374	135	68	according	accord	VERB
fueconorg-10374	135	69	to	to	ADP
fueconorg-10374	135	70	the	the	DET
fueconorg-10374	135	71	values	value	NOUN
fueconorg-10374	135	72	of	of	ADP
fueconorg-10374	135	73	factor	factor	NOUN
fueconorg-10374	135	74	loadings	loading	NOUN
fueconorg-10374	135	75	,	,	PUNCT
fueconorg-10374	135	76	the	the	DET
fueconorg-10374	135	77	first	first	ADJ
fueconorg-10374	135	78	factor	factor	NOUN
fueconorg-10374	135	79	in	in	ADP
fueconorg-10374	135	80	this	this	DET
fueconorg-10374	135	81	factor	factor	NOUN
fueconorg-10374	135	82	analysis	analysis	NOUN
fueconorg-10374	135	83	consists	consist	VERB
fueconorg-10374	135	84	of	of	ADP
fueconorg-10374	135	85	the	the	DET
fueconorg-10374	135	86	following	following	ADJ
fueconorg-10374	135	87	statements	statement	NOUN
fueconorg-10374	135	88	:	:	PUNCT
fueconorg-10374	135	89	−	−	ADP
fueconorg-10374	135	90	determining	determine	VERB
fueconorg-10374	135	91	fv	fv	NOUN
fueconorg-10374	135	92	assets	asset	NOUN
fueconorg-10374	135	93	is	be	AUX
fueconorg-10374	135	94	much	much	ADV
fueconorg-10374	135	95	more	more	ADV
fueconorg-10374	135	96	complex	complex	ADJ
fueconorg-10374	135	97	than	than	ADP
fueconorg-10374	135	98	determining	determine	VERB
fueconorg-10374	135	99	the	the	DET
fueconorg-10374	135	100	historical	historical	ADJ
fueconorg-10374	135	101	cost	cost	NOUN
fueconorg-10374	135	102	of	of	ADP
fueconorg-10374	135	103	assets	asset	NOUN
fueconorg-10374	135	104	;	;	PUNCT
fueconorg-10374	135	105	−	−	PRON
fueconorg-10374	135	106	determining	determine	VERB
fueconorg-10374	135	107	fv	fv	NOUN
fueconorg-10374	135	108	assets	asset	NOUN
fueconorg-10374	135	109	and	and	CCONJ
fueconorg-10374	135	110	liabilities	liability	NOUN
fueconorg-10374	135	111	is	be	AUX
fueconorg-10374	135	112	a	a	DET
fueconorg-10374	135	113	time	time	NOUN
fueconorg-10374	135	114	-	-	PUNCT
fueconorg-10374	135	115	consuming	consume	VERB
fueconorg-10374	135	116	task	task	NOUN
fueconorg-10374	135	117	;	;	PUNCT
fueconorg-10374	135	118	−	−	NUM
fueconorg-10374	135	119	most	most	ADJ
fueconorg-10374	135	120	assets	asset	NOUN
fueconorg-10374	135	121	and	and	CCONJ
fueconorg-10374	135	122	liabilities	liability	NOUN
fueconorg-10374	135	123	subject	subject	ADJ
fueconorg-10374	135	124	to	to	ADP
fueconorg-10374	135	125	fv	fv	PROPN
fueconorg-10374	135	126	estimation	estimation	NOUN
fueconorg-10374	135	127	in	in	ADP
fueconorg-10374	135	128	serbia	serbia	PROPN
fueconorg-10374	135	129	are	be	AUX
fueconorg-10374	135	130	not	not	PART
fueconorg-10374	135	131	subject	subject	ADJ
fueconorg-10374	135	132	to	to	ADP
fueconorg-10374	135	133	transactions	transaction	NOUN
fueconorg-10374	135	134	on	on	ADP
fueconorg-10374	135	135	active	active	ADJ
fueconorg-10374	135	136	markets	market	NOUN
fueconorg-10374	135	137	;	;	PUNCT
fueconorg-10374	135	138	−	−	PRON
fueconorg-10374	135	139	fvc	fvc	PROPN
fueconorg-10374	135	140	requires	require	VERB
fueconorg-10374	135	141	the	the	DET
fueconorg-10374	135	142	auditor	auditor	NOUN
fueconorg-10374	135	143	to	to	PART
fueconorg-10374	135	144	continuously	continuously	ADV
fueconorg-10374	135	145	acquire	acquire	VERB
fueconorg-10374	135	146	additional	additional	ADJ
fueconorg-10374	135	147	knowledge	knowledge	NOUN
fueconorg-10374	135	148	related	relate	VERB
fueconorg-10374	135	149	to	to	ADP
fueconorg-10374	135	150	the	the	DET
fueconorg-10374	135	151	specific	specific	ADJ
fueconorg-10374	135	152	assets	asset	NOUN
fueconorg-10374	135	153	and	and	CCONJ
fueconorg-10374	135	154	liabilities	liability	NOUN
fueconorg-10374	135	155	subject	subject	ADJ
fueconorg-10374	135	156	to	to	ADP
fueconorg-10374	135	157	the	the	DET
fueconorg-10374	135	158	fv	fv	PROPN
fueconorg-10374	135	159	estimation	estimation	NOUN
fueconorg-10374	135	160	;	;	PUNCT
fueconorg-10374	135	161	−	−	PROPN
fueconorg-10374	135	162	verification	verification	NOUN
fueconorg-10374	135	163	of	of	ADP
fueconorg-10374	135	164	fv	fv	PROPN
fueconorg-10374	135	165	measurement	measurement	NOUN
fueconorg-10374	135	166	of	of	ADP
fueconorg-10374	135	167	assets	asset	NOUN
fueconorg-10374	135	168	and	and	CCONJ
fueconorg-10374	135	169	liabilities	liability	NOUN
fueconorg-10374	135	170	requires	require	VERB
fueconorg-10374	135	171	the	the	DET
fueconorg-10374	135	172	involvement	involvement	NOUN
fueconorg-10374	135	173	of	of	ADP
fueconorg-10374	135	174	an	an	DET
fueconorg-10374	135	175	expert	expert	NOUN
fueconorg-10374	135	176	.	.	PUNCT
fueconorg-10374	136	1	given	give	VERB
fueconorg-10374	136	2	the	the	DET
fueconorg-10374	136	3	content	content	NOUN
fueconorg-10374	136	4	of	of	ADP
fueconorg-10374	136	5	the	the	DET
fueconorg-10374	136	6	above	above	ADJ
fueconorg-10374	136	7	statements	statement	NOUN
fueconorg-10374	136	8	,	,	PUNCT
fueconorg-10374	136	9	a	a	DET
fueconorg-10374	136	10	factor	factor	NOUN
fueconorg-10374	136	11	created	create	VERB
fueconorg-10374	136	12	may	may	AUX
fueconorg-10374	136	13	be	be	AUX
fueconorg-10374	136	14	called	call	VERB
fueconorg-10374	136	15	auditors	auditor	NOUN
fueconorg-10374	136	16	’	'	PUNCT
fueconorg-10374	136	17	challenges	challenge	NOUN
fueconorg-10374	136	18	in	in	ADP
fueconorg-10374	136	19	evaluating	evaluate	VERB
fueconorg-10374	136	20	fv	fv	ADP
fueconorg-10374	136	21	accounting	accounting	NOUN
fueconorg-10374	136	22	estimates	estimate	NOUN
fueconorg-10374	136	23	(	(	PUNCT
fueconorg-10374	136	24	ci2	ci2	NOUN
fueconorg-10374	136	25	)	)	PUNCT
fueconorg-10374	136	26	.	.	PUNCT
fueconorg-10374	137	1	in	in	ADP
fueconorg-10374	137	2	this	this	DET
fueconorg-10374	137	3	case	case	NOUN
fueconorg-10374	137	4	,	,	PUNCT
fueconorg-10374	137	5	the	the	DET
fueconorg-10374	137	6	weights	weight	NOUN
fueconorg-10374	137	7	,	,	PUNCT
fueconorg-10374	137	8	which	which	PRON
fueconorg-10374	137	9	show	show	VERB
fueconorg-10374	137	10	the	the	DET
fueconorg-10374	137	11	importance	importance	NOUN
fueconorg-10374	137	12	of	of	ADP
fueconorg-10374	137	13	certain	certain	ADJ
fueconorg-10374	137	14	statements	statement	NOUN
fueconorg-10374	137	15	in	in	ADP
fueconorg-10374	137	16	the	the	DET
fueconorg-10374	137	17	composite	composite	ADJ
fueconorg-10374	137	18	indicator	indicator	NOUN
fueconorg-10374	137	19	structure	structure	NOUN
fueconorg-10374	137	20	,	,	PUNCT
fueconorg-10374	137	21	were	be	AUX
fueconorg-10374	137	22	calculated	calculate	VERB
fueconorg-10374	137	23	on	on	ADP
fueconorg-10374	137	24	the	the	DET
fueconorg-10374	137	25	basis	basis	NOUN
fueconorg-10374	137	26	of	of	ADP
fueconorg-10374	137	27	factor	factor	NOUN
fueconorg-10374	137	28	loadings	loading	NOUN
fueconorg-10374	137	29	.	.	PUNCT
fueconorg-10374	138	1	according	accord	VERB
fueconorg-10374	138	2	to	to	ADP
fueconorg-10374	138	3	the	the	DET
fueconorg-10374	138	4	weight	weight	NOUN
fueconorg-10374	138	5	values	value	NOUN
fueconorg-10374	138	6	,	,	PUNCT
fueconorg-10374	138	7	the	the	DET
fueconorg-10374	138	8	most	most	ADV
fueconorg-10374	138	9	important	important	ADJ
fueconorg-10374	138	10	in	in	ADP
fueconorg-10374	138	11	the	the	DET
fueconorg-10374	138	12	structure	structure	NOUN
fueconorg-10374	138	13	of	of	ADP
fueconorg-10374	138	14	this	this	DET
fueconorg-10374	138	15	indicator	indicator	NOUN
fueconorg-10374	138	16	is	be	AUX
fueconorg-10374	138	17	the	the	DET
fueconorg-10374	138	18	statement	statement	NOUN
fueconorg-10374	138	19	determination	determination	NOUN
fueconorg-10374	138	20	of	of	ADP
fueconorg-10374	138	21	fv	fv	PROPN
fueconorg-10374	138	22	assets	asset	NOUN
fueconorg-10374	138	23	and	and	CCONJ
fueconorg-10374	138	24	liabilities	liability	NOUN
fueconorg-10374	138	25	is	be	AUX
fueconorg-10374	138	26	a	a	DET
fueconorg-10374	138	27	time	time	NOUN
fueconorg-10374	138	28	-	-	PUNCT
fueconorg-10374	138	29	consuming	consume	VERB
fueconorg-10374	138	30	task	task	NOUN
fueconorg-10374	138	31	(	(	PUNCT
fueconorg-10374	138	32	0.254	0.254	NUM
fueconorg-10374	138	33	)	)	PUNCT
fueconorg-10374	138	34	,	,	PUNCT
fueconorg-10374	138	35	while	while	SCONJ
fueconorg-10374	138	36	the	the	DET
fueconorg-10374	138	37	equally	equally	ADV
fueconorg-10374	138	38	low	low	ADJ
fueconorg-10374	138	39	(	(	PUNCT
fueconorg-10374	138	40	weight	weight	NOUN
fueconorg-10374	138	41	=	=	SYM
fueconorg-10374	138	42	0.153	0.153	NUM
fueconorg-10374	138	43	)	)	PUNCT
fueconorg-10374	138	44	importance	importance	NOUN
fueconorg-10374	138	45	goes	go	VERB
fueconorg-10374	138	46	to	to	ADP
fueconorg-10374	138	47	statements	statement	NOUN
fueconorg-10374	138	48	determination	determination	NOUN
fueconorg-10374	138	49	of	of	ADP
fueconorg-10374	138	50	fv	fv	NOUN
fueconorg-10374	138	51	assets	asset	NOUN
fueconorg-10374	138	52	is	be	AUX
fueconorg-10374	138	53	much	much	ADV
fueconorg-10374	138	54	more	more	ADV
fueconorg-10374	138	55	complex	complex	ADJ
fueconorg-10374	138	56	than	than	ADP
fueconorg-10374	138	57	determining	determine	VERB
fueconorg-10374	138	58	the	the	DET
fueconorg-10374	138	59	historical	historical	ADJ
fueconorg-10374	138	60	cost	cost	NOUN
fueconorg-10374	138	61	of	of	ADP
fueconorg-10374	138	62	assets	asset	NOUN
fueconorg-10374	138	63	and	and	CCONJ
fueconorg-10374	138	64	most	most	ADJ
fueconorg-10374	138	65	assets	asset	NOUN
fueconorg-10374	138	66	and	and	CCONJ
fueconorg-10374	138	67	liabilities	liability	NOUN
fueconorg-10374	138	68	subject	subject	ADJ
fueconorg-10374	138	69	to	to	ADP
fueconorg-10374	138	70	fv	fv	PROPN
fueconorg-10374	138	71	estimation	estimation	NOUN
fueconorg-10374	138	72	in	in	ADP
fueconorg-10374	138	73	serbia	serbia	PROPN
fueconorg-10374	138	74	are	be	AUX
fueconorg-10374	138	75	not	not	PART
fueconorg-10374	138	76	subject	subject	ADJ
fueconorg-10374	138	77	to	to	ADP
fueconorg-10374	138	78	transactions	transaction	NOUN
fueconorg-10374	138	79	on	on	ADP
fueconorg-10374	138	80	active	active	ADJ
fueconorg-10374	138	81	markets	market	NOUN
fueconorg-10374	138	82	.	.	PUNCT
fueconorg-10374	139	1	the	the	DET
fueconorg-10374	139	2	following	follow	VERB
fueconorg-10374	139	3	statements	statement	NOUN
fueconorg-10374	139	4	are	be	AUX
fueconorg-10374	139	5	included	include	VERB
fueconorg-10374	139	6	in	in	ADP
fueconorg-10374	139	7	the	the	DET
fueconorg-10374	139	8	structure	structure	NOUN
fueconorg-10374	139	9	of	of	ADP
fueconorg-10374	139	10	the	the	DET
fueconorg-10374	139	11	second	second	ADJ
fueconorg-10374	139	12	factor	factor	NOUN
fueconorg-10374	139	13	:	:	PUNCT
fueconorg-10374	139	14	−	−	PROPN
fueconorg-10374	139	15	auditors	auditor	NOUN
fueconorg-10374	139	16	in	in	ADP
fueconorg-10374	139	17	serbia	serbia	PROPN
fueconorg-10374	139	18	do	do	AUX
fueconorg-10374	139	19	not	not	PART
fueconorg-10374	139	20	have	have	VERB
fueconorg-10374	139	21	sufficient	sufficient	ADJ
fueconorg-10374	139	22	technical	technical	ADJ
fueconorg-10374	139	23	knowledge	knowledge	NOUN
fueconorg-10374	139	24	on	on	ADP
fueconorg-10374	139	25	fv	fv	PROPN
fueconorg-10374	139	26	measurement	measurement	NOUN
fueconorg-10374	139	27	;	;	PUNCT
fueconorg-10374	139	28	−	−	PROPN
fueconorg-10374	139	29	techniques	technique	NOUN
fueconorg-10374	139	30	for	for	ADP
fueconorg-10374	139	31	determining	determine	VERB
fueconorg-10374	139	32	fv	fv	PROPN
fueconorg-10374	139	33	may	may	AUX
fueconorg-10374	139	34	vary	vary	VERB
fueconorg-10374	139	35	significantly	significantly	ADV
fueconorg-10374	139	36	from	from	ADP
fueconorg-10374	139	37	one	one	NUM
fueconorg-10374	139	38	industry	industry	NOUN
fueconorg-10374	139	39	to	to	ADP
fueconorg-10374	139	40	another	another	PRON
fueconorg-10374	139	41	;	;	PUNCT
fueconorg-10374	139	42	−	−	PROPN
fueconorg-10374	139	43	auditors	auditor	NOUN
fueconorg-10374	139	44	have	have	VERB
fueconorg-10374	139	45	effective	effective	ADJ
fueconorg-10374	139	46	procedures	procedure	NOUN
fueconorg-10374	139	47	for	for	ADP
fueconorg-10374	139	48	verifying	verify	VERB
fueconorg-10374	139	49	the	the	DET
fueconorg-10374	139	50	accuracy	accuracy	NOUN
fueconorg-10374	139	51	of	of	ADP
fueconorg-10374	139	52	transactions	transaction	NOUN
fueconorg-10374	139	53	and	and	CCONJ
fueconorg-10374	139	54	balances	balance	NOUN
fueconorg-10374	139	55	that	that	PRON
fueconorg-10374	139	56	are	be	AUX
fueconorg-10374	139	57	valued	value	VERB
fueconorg-10374	139	58	at	at	ADP
fueconorg-10374	139	59	historical	historical	ADJ
fueconorg-10374	139	60	cost	cost	NOUN
fueconorg-10374	139	61	,	,	PUNCT
fueconorg-10374	139	62	but	but	CCONJ
fueconorg-10374	139	63	these	these	DET
fueconorg-10374	139	64	procedures	procedure	NOUN
fueconorg-10374	139	65	are	be	AUX
fueconorg-10374	139	66	of	of	ADP
fueconorg-10374	139	67	little	little	ADJ
fueconorg-10374	139	68	use	use	NOUN
fueconorg-10374	139	69	in	in	ADP
fueconorg-10374	139	70	measuring	measure	VERB
fueconorg-10374	139	71	fv	fv	X
fueconorg-10374	139	72	.	.	PUNCT
fueconorg-10374	140	1	the	the	DET
fueconorg-10374	140	2	content	content	NOUN
fueconorg-10374	140	3	of	of	ADP
fueconorg-10374	140	4	the	the	DET
fueconorg-10374	140	5	statements	statement	NOUN
fueconorg-10374	140	6	included	include	VERB
fueconorg-10374	140	7	in	in	ADP
fueconorg-10374	140	8	the	the	DET
fueconorg-10374	140	9	second	second	ADJ
fueconorg-10374	140	10	factor	factor	NOUN
fueconorg-10374	140	11	suggests	suggest	VERB
fueconorg-10374	140	12	the	the	DET
fueconorg-10374	140	13	name	name	NOUN
fueconorg-10374	140	14	of	of	ADP
fueconorg-10374	140	15	the	the	DET
fueconorg-10374	140	16	newly	newly	ADV
fueconorg-10374	140	17	created	create	VERB
fueconorg-10374	140	18	composite	composite	ADJ
fueconorg-10374	140	19	indicator	indicator	NOUN
fueconorg-10374	140	20	,	,	PUNCT
fueconorg-10374	140	21	i.e.	i.e.	X
fueconorg-10374	140	22	auditors	auditor	NOUN
fueconorg-10374	140	23	’	'	PUNCT
fueconorg-10374	140	24	challenges	challenge	NOUN
fueconorg-10374	140	25	conditioned	condition	VERB
fueconorg-10374	140	26	by	by	ADP
fueconorg-10374	140	27	the	the	DET
fueconorg-10374	140	28	choice	choice	NOUN
fueconorg-10374	140	29	of	of	ADP
fueconorg-10374	140	30	techniques	technique	NOUN
fueconorg-10374	140	31	and	and	CCONJ
fueconorg-10374	140	32	procedures	procedure	NOUN
fueconorg-10374	140	33	in	in	ADP
fueconorg-10374	140	34	auditing	audit	VERB
fueconorg-10374	140	35	financial	financial	ADJ
fueconorg-10374	140	36	statements	statement	NOUN
fueconorg-10374	140	37	under	under	ADP
fueconorg-10374	140	38	fv	fv	PROPN
fueconorg-10374	140	39	(	(	PUNCT
fueconorg-10374	140	40	ci3	ci3	NOUN
fueconorg-10374	140	41	)	)	PUNCT
fueconorg-10374	140	42	.	.	PUNCT
fueconorg-10374	141	1	according	accord	VERB
fueconorg-10374	141	2	to	to	ADP
fueconorg-10374	141	3	the	the	DET
fueconorg-10374	141	4	weight	weight	NOUN
fueconorg-10374	141	5	values	value	NOUN
fueconorg-10374	141	6	,	,	PUNCT
fueconorg-10374	141	7	which	which	PRON
fueconorg-10374	141	8	indicate	indicate	VERB
fueconorg-10374	141	9	the	the	DET
fueconorg-10374	141	10	relative	relative	ADJ
fueconorg-10374	141	11	importance	importance	NOUN
fueconorg-10374	141	12	of	of	ADP
fueconorg-10374	141	13	certain	certain	ADJ
fueconorg-10374	141	14	statements	statement	NOUN
fueconorg-10374	141	15	in	in	ADP
fueconorg-10374	141	16	the	the	DET
fueconorg-10374	141	17	structure	structure	NOUN
fueconorg-10374	141	18	of	of	ADP
fueconorg-10374	141	19	this	this	DET
fueconorg-10374	141	20	indicator	indicator	NOUN
fueconorg-10374	141	21	,	,	PUNCT
fueconorg-10374	141	22	it	it	PRON
fueconorg-10374	141	23	can	can	AUX
fueconorg-10374	141	24	be	be	AUX
fueconorg-10374	141	25	concluded	conclude	VERB
fueconorg-10374	141	26	that	that	SCONJ
fueconorg-10374	141	27	the	the	DET
fueconorg-10374	141	28	greatest	great	ADJ
fueconorg-10374	141	29	relative	relative	ADJ
fueconorg-10374	141	30	importance	importance	NOUN
fueconorg-10374	141	31	in	in	ADP
fueconorg-10374	141	32	the	the	DET
fueconorg-10374	141	33	structure	structure	NOUN
fueconorg-10374	141	34	of	of	ADP
fueconorg-10374	141	35	this	this	DET
fueconorg-10374	141	36	indicator	indicator	NOUN
fueconorg-10374	141	37	goes	go	VERB
fueconorg-10374	141	38	to	to	ADP
fueconorg-10374	141	39	the	the	DET
fueconorg-10374	141	40	statement	statement	NOUN
fueconorg-10374	141	41	auditors	auditor	NOUN
fueconorg-10374	141	42	have	have	VERB
fueconorg-10374	141	43	effective	effective	ADJ
fueconorg-10374	141	44	procedures	procedure	NOUN
fueconorg-10374	141	45	for	for	ADP
fueconorg-10374	141	46	checking	check	VERB
fueconorg-10374	141	47	the	the	DET
fueconorg-10374	141	48	accuracy	accuracy	NOUN
fueconorg-10374	141	49	of	of	ADP
fueconorg-10374	141	50	transactions	transaction	NOUN
fueconorg-10374	141	51	and	and	CCONJ
fueconorg-10374	141	52	balances	balance	NOUN
fueconorg-10374	141	53	that	that	PRON
fueconorg-10374	141	54	are	be	AUX
fueconorg-10374	141	55	valued	value	VERB
fueconorg-10374	141	56	at	at	ADP
fueconorg-10374	141	57	historical	historical	ADJ
fueconorg-10374	141	58	cost	cost	NOUN
fueconorg-10374	141	59	,	,	PUNCT
fueconorg-10374	141	60	but	but	CCONJ
fueconorg-10374	141	61	these	these	DET
fueconorg-10374	141	62	procedures	procedure	NOUN
fueconorg-10374	141	63	are	be	AUX
fueconorg-10374	141	64	not	not	PART
fueconorg-10374	141	65	of	of	ADP
fueconorg-10374	141	66	great	great	ADJ
fueconorg-10374	141	67	use	use	NOUN
fueconorg-10374	141	68	when	when	SCONJ
fueconorg-10374	141	69	measuring	measure	VERB
fueconorg-10374	141	70	fv	fv	X
fueconorg-10374	141	71	(	(	PUNCT
fueconorg-10374	141	72	0.374	0.374	NUM
fueconorg-10374	141	73	)	)	PUNCT
fueconorg-10374	141	74	.	.	PUNCT
fueconorg-10374	142	1	the	the	DET
fueconorg-10374	142	2	following	follow	VERB
fueconorg-10374	142	3	statement	statement	NOUN
fueconorg-10374	142	4	,	,	PUNCT
fueconorg-10374	142	5	by	by	ADP
fueconorg-10374	142	6	importance	importance	NOUN
fueconorg-10374	142	7	,	,	PUNCT
fueconorg-10374	142	8	is	be	AUX
fueconorg-10374	142	9	that	that	SCONJ
fueconorg-10374	142	10	auditors	auditor	NOUN
fueconorg-10374	142	11	in	in	ADP
fueconorg-10374	142	12	serbia	serbia	PROPN
fueconorg-10374	142	13	do	do	AUX
fueconorg-10374	142	14	not	not	PART
fueconorg-10374	142	15	have	have	VERB
fueconorg-10374	142	16	sufficient	sufficient	ADJ
fueconorg-10374	142	17	technical	technical	ADJ
fueconorg-10374	142	18	knowledge	knowledge	NOUN
fueconorg-10374	142	19	on	on	ADP
fueconorg-10374	142	20	fv	fv	PROPN
fueconorg-10374	142	21	measurement	measurement	PROPN
fueconorg-10374	142	22	(	(	PUNCT
fueconorg-10374	142	23	0.324	0.324	NUM
fueconorg-10374	142	24	)	)	PUNCT
fueconorg-10374	142	25	,	,	PUNCT
fueconorg-10374	142	26	while	while	SCONJ
fueconorg-10374	142	27	the	the	DET
fueconorg-10374	142	28	least	least	ADV
fueconorg-10374	142	29	significant	significant	ADJ
fueconorg-10374	142	30	statement	statement	NOUN
fueconorg-10374	142	31	in	in	ADP
fueconorg-10374	142	32	the	the	DET
fueconorg-10374	142	33	structure	structure	NOUN
fueconorg-10374	142	34	of	of	ADP
fueconorg-10374	142	35	this	this	DET
fueconorg-10374	142	36	indicator	indicator	NOUN
fueconorg-10374	142	37	fv	fv	PROPN
fueconorg-10374	142	38	is	be	AUX
fueconorg-10374	142	39	determination	determination	NOUN
fueconorg-10374	142	40	techniques	technique	NOUN
fueconorg-10374	142	41	may	may	AUX
fueconorg-10374	142	42	differ	differ	VERB
fueconorg-10374	142	43	significantly	significantly	ADV
fueconorg-10374	142	44	from	from	ADP
fueconorg-10374	142	45	one	one	NUM
fueconorg-10374	142	46	industry	industry	NOUN
fueconorg-10374	142	47	to	to	ADP
fueconorg-10374	142	48	another	another	PRON
fueconorg-10374	142	49	with	with	ADP
fueconorg-10374	142	50	a	a	DET
fueconorg-10374	142	51	weight	weight	NOUN
fueconorg-10374	142	52	of	of	ADP
fueconorg-10374	142	53	0.302	0.302	NUM
fueconorg-10374	142	54	.	.	PUNCT
fueconorg-10374	143	1	multiple	multiple	ADJ
fueconorg-10374	143	2	regression	regression	NOUN
fueconorg-10374	143	3	analysis	analysis	NOUN
fueconorg-10374	143	4	was	be	AUX
fueconorg-10374	143	5	applied	apply	VERB
fueconorg-10374	143	6	to	to	PART
fueconorg-10374	143	7	examine	examine	VERB
fueconorg-10374	143	8	the	the	DET
fueconorg-10374	143	9	impact	impact	NOUN
fueconorg-10374	143	10	of	of	ADP
fueconorg-10374	143	11	respondents	respondent	NOUN
fueconorg-10374	143	12	'	'	PART
fueconorg-10374	143	13	views	view	NOUN
fueconorg-10374	143	14	on	on	ADP
fueconorg-10374	143	15	the	the	DET
fueconorg-10374	143	16	auditors	auditor	NOUN
fueconorg-10374	143	17	’	’	PART
fueconorg-10374	143	18	awareness	awareness	NOUN
fueconorg-10374	143	19	of	of	ADP
fueconorg-10374	143	20	the	the	DET
fueconorg-10374	143	21	issue	issue	NOUN
fueconorg-10374	143	22	of	of	ADP
fueconorg-10374	143	23	fv	fv	PROPN
fueconorg-10374	143	24	measurement	measurement	PROPN
fueconorg-10374	143	25	(	(	PUNCT
fueconorg-10374	143	26	ci1	ci1	PROPN
fueconorg-10374	143	27	)	)	PUNCT
fueconorg-10374	143	28	,	,	PUNCT
fueconorg-10374	143	29	audit	audit	NOUN
fueconorg-10374	143	30	challenges	challenge	NOUN
fueconorg-10374	143	31	regarding	regard	VERB
fueconorg-10374	143	32	the	the	DET
fueconorg-10374	143	33	fv	fv	PROPN
fueconorg-10374	143	34	accounting	accounting	NOUN
fueconorg-10374	143	35	estimates	estimate	NOUN
fueconorg-10374	143	36	(	(	PUNCT
fueconorg-10374	143	37	ci2	ci2	NOUN
fueconorg-10374	143	38	)	)	PUNCT
fueconorg-10374	143	39	,	,	PUNCT
fueconorg-10374	143	40	and	and	CCONJ
fueconorg-10374	143	41	auditors	auditor	NOUN
fueconorg-10374	143	42	’	’	PART
fueconorg-10374	143	43	challenges	challenge	NOUN
fueconorg-10374	143	44	conditioned	condition	VERB
fueconorg-10374	143	45	by	by	ADP
fueconorg-10374	143	46	the	the	DET
fueconorg-10374	143	47	choice	choice	NOUN
fueconorg-10374	143	48	of	of	ADP
fueconorg-10374	143	49	techniques	technique	NOUN
fueconorg-10374	143	50	and	and	CCONJ
fueconorg-10374	143	51	procedures	procedure	NOUN
fueconorg-10374	143	52	in	in	ADP
fueconorg-10374	143	53	auditing	audit	VERB
fueconorg-10374	143	54	financial	financial	ADJ
fueconorg-10374	143	55	statements	statement	NOUN
fueconorg-10374	143	56	under	under	ADP
fueconorg-10374	143	57	fv	fv	PROPN
fueconorg-10374	143	58	(	(	PUNCT
fueconorg-10374	143	59	ci3	ci3	PROPN
fueconorg-10374	143	60	)	)	PUNCT
fueconorg-10374	143	61	on	on	ADP
fueconorg-10374	143	62	the	the	DET
fueconorg-10374	143	63	belief	belief	NOUN
fueconorg-10374	143	64	that	that	SCONJ
fueconorg-10374	143	65	fair	fair	ADJ
fueconorg-10374	143	66	value	value	NOUN
fueconorg-10374	143	67	estimate	estimate	NOUN
fueconorg-10374	143	68	reality	reality	NOUN
fueconorg-10374	143	69	is	be	AUX
fueconorg-10374	143	70	harder	hard	ADJ
fueconorg-10374	143	71	to	to	PART
fueconorg-10374	143	72	come	come	VERB
fueconorg-10374	143	73	by	by	ADV
fueconorg-10374	143	74	in	in	ADP
fueconorg-10374	143	75	developing	develop	VERB
fueconorg-10374	143	76	countries	country	NOUN
fueconorg-10374	143	77	like	like	ADP
fueconorg-10374	143	78	serbia	serbia	PROPN
fueconorg-10374	143	79	than	than	ADP
fueconorg-10374	143	80	in	in	ADP
fueconorg-10374	143	81	developed	developed	ADJ
fueconorg-10374	143	82	countries	country	NOUN
fueconorg-10374	143	83	(	(	PUNCT
fueconorg-10374	143	84	var1	var1	PROPN
fueconorg-10374	143	85	)	)	PUNCT
fueconorg-10374	143	86	.	.	PUNCT
fueconorg-10374	144	1	in	in	ADP
fueconorg-10374	144	2	the	the	DET
fueconorg-10374	144	3	created	create	VERB
fueconorg-10374	144	4	multiple	multiple	ADJ
fueconorg-10374	144	5	regression	regression	NOUN
fueconorg-10374	144	6	model	model	NOUN
fueconorg-10374	144	7	,	,	PUNCT
fueconorg-10374	144	8	variables	variables	PROPN
fueconorg-10374	144	9	ci1	ci1	PROPN
fueconorg-10374	144	10	,	,	PUNCT
fueconorg-10374	144	11	ci2	ci2	PROPN
fueconorg-10374	144	12	and	and	CCONJ
fueconorg-10374	144	13	ci3	ci3	NOUN
fueconorg-10374	144	14	were	be	AUX
fueconorg-10374	144	15	denoted	denote	VERB
fueconorg-10374	144	16	as	as	ADP
fueconorg-10374	144	17	independent	independent	ADJ
fueconorg-10374	144	18	variables	variable	NOUN
fueconorg-10374	144	19	,	,	PUNCT
fueconorg-10374	144	20	while	while	SCONJ
fueconorg-10374	144	21	var1	var1	PROPN
fueconorg-10374	144	22	had	have	VERB
fueconorg-10374	144	23	the	the	DET
fueconorg-10374	144	24	role	role	NOUN
fueconorg-10374	144	25	of	of	ADP
fueconorg-10374	144	26	a	a	DET
fueconorg-10374	144	27	dependent	dependent	ADJ
fueconorg-10374	144	28	variable	variable	NOUN
fueconorg-10374	144	29	.	.	PUNCT
fueconorg-10374	145	1	first	first	ADV
fueconorg-10374	145	2	,	,	PUNCT
fueconorg-10374	145	3	the	the	DET
fueconorg-10374	145	4	assumptions	assumption	NOUN
fueconorg-10374	145	5	for	for	ADP
fueconorg-10374	145	6	applying	apply	VERB
fueconorg-10374	145	7	the	the	DET
fueconorg-10374	145	8	regression	regression	NOUN
fueconorg-10374	145	9	analysis	analysis	NOUN
fueconorg-10374	145	10	64	64	NUM
fueconorg-10374	145	11	lj	lj	PROPN
fueconorg-10374	145	12	.	.	PUNCT
fueconorg-10374	145	13	bonić	bonić	PROPN
fueconorg-10374	145	14	,	,	PUNCT
fueconorg-10374	145	15	v.	v.	ADP
fueconorg-10374	145	16	janković	janković	NOUN
fueconorg-10374	145	17	-	-	PUNCT
fueconorg-10374	145	18	milić	milić	PROPN
fueconorg-10374	145	19	,	,	PUNCT
fueconorg-10374	145	20	b.	b.	PROPN
fueconorg-10374	145	21	rupić	rupić	PROPN
fueconorg-10374	145	22	were	be	AUX
fueconorg-10374	145	23	checked	check	VERB
fueconorg-10374	145	24	and	and	CCONJ
fueconorg-10374	145	25	it	it	PRON
fueconorg-10374	145	26	was	be	AUX
fueconorg-10374	145	27	concluded	conclude	VERB
fueconorg-10374	145	28	that	that	SCONJ
fueconorg-10374	145	29	there	there	PRON
fueconorg-10374	145	30	were	be	VERB
fueconorg-10374	145	31	no	no	DET
fueconorg-10374	145	32	obstacles	obstacle	NOUN
fueconorg-10374	145	33	for	for	ADP
fueconorg-10374	145	34	the	the	DET
fueconorg-10374	145	35	application	application	NOUN
fueconorg-10374	145	36	of	of	ADP
fueconorg-10374	145	37	this	this	DET
fueconorg-10374	145	38	method	method	NOUN
fueconorg-10374	145	39	of	of	ADP
fueconorg-10374	145	40	statistical	statistical	ADJ
fueconorg-10374	145	41	analysis	analysis	NOUN
fueconorg-10374	145	42	.	.	PUNCT
fueconorg-10374	146	1	although	although	SCONJ
fueconorg-10374	146	2	the	the	DET
fueconorg-10374	146	3	adjusted	adjusted	ADJ
fueconorg-10374	146	4	determination	determination	NOUN
fueconorg-10374	146	5	coefficient	coefficient	NOUN
fueconorg-10374	146	6	(	(	PUNCT
fueconorg-10374	146	7	0.127	0.127	NUM
fueconorg-10374	146	8	)	)	PUNCT
fueconorg-10374	146	9	points	point	NOUN
fueconorg-10374	146	10	to	to	ADP
fueconorg-10374	146	11	the	the	DET
fueconorg-10374	146	12	fact	fact	NOUN
fueconorg-10374	146	13	that	that	SCONJ
fueconorg-10374	146	14	the	the	DET
fueconorg-10374	146	15	selected	select	VERB
fueconorg-10374	146	16	independent	independent	ADJ
fueconorg-10374	146	17	variables	variable	NOUN
fueconorg-10374	146	18	explain	explain	VERB
fueconorg-10374	146	19	only	only	ADV
fueconorg-10374	146	20	12.7	12.7	NUM
fueconorg-10374	146	21	%	%	NOUN
fueconorg-10374	146	22	of	of	ADP
fueconorg-10374	146	23	the	the	DET
fueconorg-10374	146	24	variability	variability	NOUN
fueconorg-10374	146	25	of	of	ADP
fueconorg-10374	146	26	the	the	DET
fueconorg-10374	146	27	dependent	dependent	ADJ
fueconorg-10374	146	28	variable	variable	NOUN
fueconorg-10374	146	29	,	,	PUNCT
fueconorg-10374	146	30	testing	test	VERB
fueconorg-10374	146	31	its	its	PRON
fueconorg-10374	146	32	significance	significance	NOUN
fueconorg-10374	146	33	leads	lead	VERB
fueconorg-10374	146	34	to	to	ADP
fueconorg-10374	146	35	the	the	DET
fueconorg-10374	146	36	conclusion	conclusion	NOUN
fueconorg-10374	146	37	that	that	SCONJ
fueconorg-10374	146	38	the	the	DET
fueconorg-10374	146	39	estimated	estimate	VERB
fueconorg-10374	146	40	model	model	NOUN
fueconorg-10374	146	41	is	be	AUX
fueconorg-10374	146	42	representative	representative	ADJ
fueconorg-10374	146	43	(	(	PUNCT
fueconorg-10374	146	44	sig	sig	NOUN
fueconorg-10374	146	45	.	.	NOUN
fueconorg-10374	146	46	0.003	0.003	NUM
fueconorg-10374	146	47	)	)	PUNCT
fueconorg-10374	146	48	(	(	PUNCT
fueconorg-10374	146	49	tabachnick	tabachnick	NOUN
fueconorg-10374	146	50	,	,	PUNCT
fueconorg-10374	146	51	fidell	fidell	NOUN
fueconorg-10374	146	52	,	,	PUNCT
fueconorg-10374	146	53	2007	2007	NUM
fueconorg-10374	146	54	.	.	PUNCT
fueconorg-10374	147	1	p.	p.	NOUN
fueconorg-10374	147	2	147	147	NUM
fueconorg-10374	147	3	)	)	PUNCT
fueconorg-10374	147	4	.	.	PUNCT
fueconorg-10374	148	1	table	table	NOUN
fueconorg-10374	148	2	4	4	NUM
fueconorg-10374	148	3	anovab	anovab	PROPN
fueconorg-10374	148	4	model	model	NOUN
fueconorg-10374	148	5	sum	sum	NOUN
fueconorg-10374	148	6	of	of	ADP
fueconorg-10374	148	7	squares	square	NOUN
fueconorg-10374	148	8	df	df	PROPN
fueconorg-10374	148	9	mean	mean	PROPN
fueconorg-10374	148	10	square	square	PROPN
fueconorg-10374	148	11	f	f	PROPN
fueconorg-10374	148	12	sig	sig	PROPN
fueconorg-10374	148	13	.	.	PROPN
fueconorg-10374	148	14	1	1	NUM
fueconorg-10374	148	15	regression	regression	NOUN
fueconorg-10374	148	16	15.827	15.827	NUM
fueconorg-10374	148	17	3	3	NUM
fueconorg-10374	148	18	5.276	5.276	NUM
fueconorg-10374	148	19	5.106	5.106	NUM
fueconorg-10374	148	20	.003a	.003a	ADP
fueconorg-10374	148	21	residual	residual	ADJ
fueconorg-10374	148	22	84.731	84.731	NUM
fueconorg-10374	148	23	82	82	NUM
fueconorg-10374	148	24	1.033	1.033	NUM
fueconorg-10374	148	25	total	total	NOUN
fueconorg-10374	148	26	100.558	100.558	NUM
fueconorg-10374	148	27	85	85	NUM
fueconorg-10374	148	28	a.	a.	NOUN
fueconorg-10374	148	29	predictors	predictor	NOUN
fueconorg-10374	148	30	:	:	PUNCT
fueconorg-10374	148	31	(	(	PUNCT
fueconorg-10374	148	32	constant	constant	ADJ
fueconorg-10374	148	33	)	)	PUNCT
fueconorg-10374	148	34	,	,	PUNCT
fueconorg-10374	148	35	ci1	ci1	PROPN
fueconorg-10374	148	36	,	,	PUNCT
fueconorg-10374	148	37	ci2	ci2	PROPN
fueconorg-10374	148	38	,	,	PUNCT
fueconorg-10374	148	39	ci3	ci3	PROPN
fueconorg-10374	148	40	.	.	PUNCT
fueconorg-10374	149	1	b.	b.	PROPN
fueconorg-10374	150	1	dependent	dependent	ADJ
fueconorg-10374	150	2	variable	variable	NOUN
fueconorg-10374	150	3	:	:	PUNCT
fueconorg-10374	150	4	var1	var1	VERB
fueconorg-10374	150	5	the	the	DET
fueconorg-10374	150	6	values	value	NOUN
fueconorg-10374	150	7	of	of	ADP
fueconorg-10374	150	8	the	the	DET
fueconorg-10374	150	9	regression	regression	NOUN
fueconorg-10374	150	10	model	model	NOUN
fueconorg-10374	150	11	parameters	parameter	NOUN
fueconorg-10374	150	12	were	be	AUX
fueconorg-10374	150	13	estimated	estimate	VERB
fueconorg-10374	150	14	using	use	VERB
fueconorg-10374	150	15	ordinary	ordinary	ADJ
fueconorg-10374	150	16	least	least	ADJ
fueconorg-10374	150	17	squares	square	NOUN
fueconorg-10374	150	18	.	.	PUNCT
fueconorg-10374	151	1	this	this	DET
fueconorg-10374	151	2	method	method	NOUN
fueconorg-10374	151	3	provides	provide	VERB
fueconorg-10374	151	4	parameter	parameter	NOUN
fueconorg-10374	151	5	estimates	estimate	NOUN
fueconorg-10374	151	6	that	that	PRON
fueconorg-10374	151	7	are	be	AUX
fueconorg-10374	151	8	at	at	ADP
fueconorg-10374	151	9	the	the	DET
fueconorg-10374	151	10	same	same	ADJ
fueconorg-10374	151	11	time	time	NOUN
fueconorg-10374	151	12	unbiased	unbiased	ADJ
fueconorg-10374	151	13	,	,	PUNCT
fueconorg-10374	151	14	consistent	consistent	ADJ
fueconorg-10374	151	15	and	and	CCONJ
fueconorg-10374	151	16	efficient	efficient	ADJ
fueconorg-10374	151	17	.	.	PUNCT
fueconorg-10374	152	1	table	table	NOUN
fueconorg-10374	152	2	5	5	NUM
fueconorg-10374	152	3	regression	regression	NOUN
fueconorg-10374	152	4	coefficients	coefficient	NOUN
fueconorg-10374	152	5	variables	variable	NOUN
fueconorg-10374	152	6	unstandardized	unstandardized	ADJ
fueconorg-10374	152	7	coefficients	coefficient	NOUN
fueconorg-10374	152	8	standardized	standardized	ADJ
fueconorg-10374	152	9	coefficients	coefficient	NOUN
fueconorg-10374	152	10	t	t	PROPN
fueconorg-10374	152	11	sig	sig	PROPN
fueconorg-10374	152	12	.	.	PUNCT
fueconorg-10374	153	1	b	b	X
fueconorg-10374	153	2	std	std	PROPN
fueconorg-10374	153	3	.	.	NOUN
fueconorg-10374	153	4	error	error	NOUN
fueconorg-10374	153	5	beta	beta	NOUN
fueconorg-10374	153	6	(	(	PUNCT
fueconorg-10374	153	7	constant	constant	ADJ
fueconorg-10374	153	8	)	)	PUNCT
fueconorg-10374	153	9	-1.477	-1.477	PUNCT
fueconorg-10374	153	10	1.250	1.250	NUM
fueconorg-10374	153	11	-1.181	-1.181	NUM
fueconorg-10374	153	12	.241	.241	NUM
fueconorg-10374	153	13	ci1	ci1	PROPN
fueconorg-10374	153	14	.458	.458	NUM
fueconorg-10374	153	15	.148	.148	NUM
fueconorg-10374	153	16	.345	.345	NUM
fueconorg-10374	153	17	3.093	3.093	NUM
fueconorg-10374	153	18	.003	.003	NUM
fueconorg-10374	153	19	ci2	ci2	PROPN
fueconorg-10374	153	20	.491	.491	NUM
fueconorg-10374	153	21	.200	.200	NUM
fueconorg-10374	153	22	.262	.262	NUM
fueconorg-10374	153	23	2.448	2.448	NUM
fueconorg-10374	153	24	.017	.017	NUM
fueconorg-10374	153	25	ci3	ci3	PROPN
fueconorg-10374	153	26	.362	.362	NUM
fueconorg-10374	153	27	.171	.171	NUM
fueconorg-10374	153	28	.240	.240	NUM
fueconorg-10374	153	29	2.120	2.120	NUM
fueconorg-10374	153	30	.037	.037	NUM
fueconorg-10374	153	31	dependent	dependent	ADJ
fueconorg-10374	153	32	variable	variable	NOUN
fueconorg-10374	153	33	:	:	PUNCT
fueconorg-10374	153	34	var1	var1	VERB
fueconorg-10374	153	35	the	the	DET
fueconorg-10374	153	36	standardized	standardized	ADJ
fueconorg-10374	153	37	values	value	NOUN
fueconorg-10374	153	38	of	of	ADP
fueconorg-10374	153	39	the	the	DET
fueconorg-10374	153	40	regression	regression	NOUN
fueconorg-10374	153	41	coefficients	coefficient	NOUN
fueconorg-10374	153	42	indicate	indicate	VERB
fueconorg-10374	153	43	the	the	DET
fueconorg-10374	153	44	importance	importance	NOUN
fueconorg-10374	153	45	of	of	ADP
fueconorg-10374	153	46	the	the	DET
fueconorg-10374	153	47	independent	independent	ADJ
fueconorg-10374	153	48	variables	variable	NOUN
fueconorg-10374	153	49	in	in	ADP
fueconorg-10374	153	50	predicting	predict	VERB
fueconorg-10374	153	51	the	the	DET
fueconorg-10374	153	52	value	value	NOUN
fueconorg-10374	153	53	of	of	ADP
fueconorg-10374	153	54	the	the	DET
fueconorg-10374	153	55	dependent	dependent	ADJ
fueconorg-10374	153	56	variable	variable	NOUN
fueconorg-10374	153	57	.	.	PUNCT
fueconorg-10374	154	1	according	accord	VERB
fueconorg-10374	154	2	to	to	ADP
fueconorg-10374	154	3	these	these	DET
fueconorg-10374	154	4	values	value	NOUN
fueconorg-10374	154	5	,	,	PUNCT
fueconorg-10374	154	6	the	the	DET
fueconorg-10374	154	7	highest	high	ADJ
fueconorg-10374	154	8	relative	relative	ADJ
fueconorg-10374	154	9	importance	importance	NOUN
fueconorg-10374	154	10	in	in	ADP
fueconorg-10374	154	11	predicting	predict	VERB
fueconorg-10374	154	12	the	the	DET
fueconorg-10374	154	13	belief	belief	NOUN
fueconorg-10374	154	14	that	that	SCONJ
fueconorg-10374	154	15	fair	fair	ADJ
fueconorg-10374	154	16	value	value	NOUN
fueconorg-10374	154	17	estimate	estimate	NOUN
fueconorg-10374	154	18	reality	reality	NOUN
fueconorg-10374	154	19	is	be	AUX
fueconorg-10374	154	20	harder	hard	ADJ
fueconorg-10374	154	21	to	to	PART
fueconorg-10374	154	22	come	come	VERB
fueconorg-10374	154	23	by	by	ADV
fueconorg-10374	154	24	in	in	ADP
fueconorg-10374	154	25	developing	develop	VERB
fueconorg-10374	154	26	countries	country	NOUN
fueconorg-10374	154	27	like	like	ADP
fueconorg-10374	154	28	serbia	serbia	PROPN
fueconorg-10374	154	29	than	than	ADP
fueconorg-10374	154	30	in	in	ADP
fueconorg-10374	154	31	developed	developed	ADJ
fueconorg-10374	154	32	countries	country	NOUN
fueconorg-10374	154	33	belongs	belong	VERB
fueconorg-10374	154	34	to	to	ADP
fueconorg-10374	154	35	auditors	auditor	NOUN
fueconorg-10374	154	36	’	’	PART
fueconorg-10374	154	37	awareness	awareness	NOUN
fueconorg-10374	154	38	of	of	ADP
fueconorg-10374	154	39	the	the	DET
fueconorg-10374	154	40	issue	issue	NOUN
fueconorg-10374	154	41	of	of	ADP
fueconorg-10374	154	42	fv	fv	PROPN
fueconorg-10374	154	43	measurement	measurement	PROPN
fueconorg-10374	154	44	(	(	PUNCT
fueconorg-10374	154	45	0.345	0.345	NUM
fueconorg-10374	154	46	)	)	PUNCT
fueconorg-10374	154	47	,	,	PUNCT
fueconorg-10374	154	48	while	while	SCONJ
fueconorg-10374	154	49	the	the	DET
fueconorg-10374	154	50	views	view	NOUN
fueconorg-10374	154	51	on	on	ADP
fueconorg-10374	154	52	auditors	auditor	NOUN
fueconorg-10374	154	53	’	’	PART
fueconorg-10374	154	54	challenges	challenge	NOUN
fueconorg-10374	154	55	regarding	regard	VERB
fueconorg-10374	154	56	the	the	DET
fueconorg-10374	154	57	fv	fv	PROPN
fueconorg-10374	154	58	accounting	accounting	NOUN
fueconorg-10374	154	59	estimates	estimate	NOUN
fueconorg-10374	154	60	and	and	CCONJ
fueconorg-10374	154	61	auditors	auditor	NOUN
fueconorg-10374	154	62	’	'	PUNCT
fueconorg-10374	154	63	challenges	challenge	NOUN
fueconorg-10374	154	64	conditioned	condition	VERB
fueconorg-10374	154	65	by	by	ADP
fueconorg-10374	154	66	the	the	DET
fueconorg-10374	154	67	choice	choice	NOUN
fueconorg-10374	154	68	of	of	ADP
fueconorg-10374	154	69	techniques	technique	NOUN
fueconorg-10374	154	70	and	and	CCONJ
fueconorg-10374	154	71	procedures	procedure	NOUN
fueconorg-10374	154	72	in	in	ADP
fueconorg-10374	154	73	the	the	DET
fueconorg-10374	154	74	audit	audit	NOUN
fueconorg-10374	154	75	of	of	ADP
fueconorg-10374	154	76	financial	financial	ADJ
fueconorg-10374	154	77	statements	statement	NOUN
fueconorg-10374	154	78	by	by	ADP
fueconorg-10374	154	79	fv	fv	NOUN
fueconorg-10374	154	80	are	be	AUX
fueconorg-10374	154	81	of	of	ADP
fueconorg-10374	154	82	minor	minor	ADJ
fueconorg-10374	154	83	importance	importance	NOUN
fueconorg-10374	154	84	.	.	PUNCT
fueconorg-10374	155	1	based	base	VERB
fueconorg-10374	155	2	on	on	ADP
fueconorg-10374	155	3	the	the	DET
fueconorg-10374	155	4	results	result	NOUN
fueconorg-10374	155	5	of	of	ADP
fueconorg-10374	155	6	testing	test	VERB
fueconorg-10374	155	7	the	the	DET
fueconorg-10374	155	8	significance	significance	NOUN
fueconorg-10374	155	9	of	of	ADP
fueconorg-10374	155	10	the	the	DET
fueconorg-10374	155	11	regression	regression	NOUN
fueconorg-10374	155	12	coefficients	coefficient	NOUN
fueconorg-10374	155	13	,	,	PUNCT
fueconorg-10374	155	14	it	it	PRON
fueconorg-10374	155	15	can	can	AUX
fueconorg-10374	155	16	be	be	AUX
fueconorg-10374	155	17	concluded	conclude	VERB
fueconorg-10374	155	18	that	that	SCONJ
fueconorg-10374	155	19	the	the	DET
fueconorg-10374	155	20	impact	impact	NOUN
fueconorg-10374	155	21	of	of	ADP
fueconorg-10374	155	22	all	all	DET
fueconorg-10374	155	23	independent	independent	ADJ
fueconorg-10374	155	24	variables	variable	NOUN
fueconorg-10374	155	25	is	be	AUX
fueconorg-10374	155	26	statistically	statistically	ADV
fueconorg-10374	155	27	significant	significant	ADJ
fueconorg-10374	155	28	(	(	PUNCT
fueconorg-10374	155	29	sig	sig	NOUN
fueconorg-10374	155	30	.	.	PUNCT
fueconorg-10374	156	1	<	<	X
fueconorg-10374	156	2	0.05	0.05	NUM
fueconorg-10374	156	3	)	)	PUNCT
fueconorg-10374	156	4	.	.	PUNCT
fueconorg-10374	157	1	6	6	X
fueconorg-10374	157	2	.	.	X
fueconorg-10374	157	3	conclusion	conclusion	NOUN
fueconorg-10374	157	4	the	the	DET
fueconorg-10374	157	5	survey	survey	NOUN
fueconorg-10374	157	6	showed	show	VERB
fueconorg-10374	157	7	that	that	SCONJ
fueconorg-10374	157	8	the	the	DET
fueconorg-10374	157	9	respondents	respondent	NOUN
fueconorg-10374	157	10	are	be	AUX
fueconorg-10374	157	11	most	most	ADV
fueconorg-10374	157	12	in	in	ADP
fueconorg-10374	157	13	agreement	agreement	NOUN
fueconorg-10374	157	14	with	with	ADP
fueconorg-10374	157	15	the	the	DET
fueconorg-10374	157	16	statement	statement	NOUN
fueconorg-10374	157	17	that	that	SCONJ
fueconorg-10374	157	18	the	the	DET
fueconorg-10374	157	19	determination	determination	NOUN
fueconorg-10374	157	20	of	of	ADP
fueconorg-10374	157	21	fv	fv	PROPN
fueconorg-10374	157	22	assets	asset	NOUN
fueconorg-10374	157	23	and	and	CCONJ
fueconorg-10374	157	24	liabilities	liability	NOUN
fueconorg-10374	157	25	is	be	AUX
fueconorg-10374	157	26	much	much	ADV
fueconorg-10374	157	27	more	more	ADV
fueconorg-10374	157	28	complex	complex	ADJ
fueconorg-10374	157	29	than	than	ADP
fueconorg-10374	157	30	the	the	DET
fueconorg-10374	157	31	determination	determination	NOUN
fueconorg-10374	157	32	of	of	ADP
fueconorg-10374	157	33	historical	historical	ADJ
fueconorg-10374	157	34	costs	cost	NOUN
fueconorg-10374	157	35	(	(	PUNCT
fueconorg-10374	157	36	mean	mean	ADJ
fueconorg-10374	157	37	value	value	NOUN
fueconorg-10374	157	38	is	be	AUX
fueconorg-10374	157	39	4.65	4.65	NUM
fueconorg-10374	157	40	)	)	PUNCT
fueconorg-10374	157	41	and	and	CCONJ
fueconorg-10374	157	42	their	their	PRON
fueconorg-10374	157	43	views	view	NOUN
fueconorg-10374	157	44	on	on	ADP
fueconorg-10374	157	45	this	this	DET
fueconorg-10374	157	46	statement	statement	NOUN
fueconorg-10374	157	47	are	be	AUX
fueconorg-10374	157	48	the	the	DET
fueconorg-10374	157	49	most	most	ADV
fueconorg-10374	157	50	consistent	consistent	ADJ
fueconorg-10374	157	51	(	(	PUNCT
fueconorg-10374	157	52	standard	standard	ADJ
fueconorg-10374	157	53	deviation	deviation	NOUN
fueconorg-10374	157	54	is	be	AUX
fueconorg-10374	157	55	0.65	0.65	NUM
fueconorg-10374	157	56	)	)	PUNCT
fueconorg-10374	157	57	.	.	PUNCT
fueconorg-10374	158	1	the	the	DET
fueconorg-10374	158	2	challenges	challenge	NOUN
fueconorg-10374	158	3	in	in	ADP
fueconorg-10374	158	4	auditing	audit	VERB
fueconorg-10374	158	5	financial	financial	ADJ
fueconorg-10374	158	6	statements	statement	NOUN
fueconorg-10374	158	7	at	at	ADP
fueconorg-10374	158	8	fair	fair	ADJ
fueconorg-10374	158	9	value	value	NOUN
fueconorg-10374	158	10	concept	concept	NOUN
fueconorg-10374	158	11	(	(	PUNCT
fueconorg-10374	158	12	fvc	fvc	PROPN
fueconorg-10374	158	13	)	)	PUNCT
fueconorg-10374	158	14	in	in	ADP
fueconorg-10374	158	15	developing	develop	VERB
fueconorg-10374	158	16	economies	economy	NOUN
fueconorg-10374	158	17	...	...	PUNCT
fueconorg-10374	158	18	65	65	NUM
fueconorg-10374	158	19	based	base	VERB
fueconorg-10374	158	20	on	on	ADP
fueconorg-10374	158	21	the	the	DET
fueconorg-10374	158	22	results	result	NOUN
fueconorg-10374	158	23	of	of	ADP
fueconorg-10374	158	24	factor	factor	NOUN
fueconorg-10374	158	25	analysis	analysis	NOUN
fueconorg-10374	158	26	:	:	PUNCT
fueconorg-10374	158	27	▪	▪	NOUN
fueconorg-10374	158	28	within	within	ADP
fueconorg-10374	158	29	the	the	DET
fueconorg-10374	158	30	auditors	auditor	NOUN
fueconorg-10374	158	31	'	'	PART
fueconorg-10374	158	32	awareness	awareness	NOUN
fueconorg-10374	158	33	of	of	ADP
fueconorg-10374	158	34	the	the	DET
fueconorg-10374	158	35	issue	issue	NOUN
fueconorg-10374	158	36	of	of	ADP
fueconorg-10374	158	37	fv	fv	PROPN
fueconorg-10374	158	38	measurement	measurement	PROPN
fueconorg-10374	158	39	,	,	PUNCT
fueconorg-10374	158	40	the	the	DET
fueconorg-10374	158	41	auditor	auditor	NOUN
fueconorg-10374	158	42	's	's	PART
fueconorg-10374	158	43	views	view	NOUN
fueconorg-10374	158	44	regarding	regard	VERB
fueconorg-10374	158	45	the	the	DET
fueconorg-10374	158	46	understanding	understand	VERB
fueconorg-10374	158	47	ifrs	ifrs	NOUN
fueconorg-10374	158	48	13	13	NUM
fueconorg-10374	158	49	:	:	PUNCT
fueconorg-10374	158	50	fair	fair	ADJ
fueconorg-10374	158	51	value	value	NOUN
fueconorg-10374	158	52	measurement	measurement	NOUN
fueconorg-10374	158	53	are	be	AUX
fueconorg-10374	158	54	of	of	ADP
fueconorg-10374	158	55	the	the	DET
fueconorg-10374	158	56	greatest	great	ADJ
fueconorg-10374	158	57	relative	relative	ADJ
fueconorg-10374	158	58	importance	importance	NOUN
fueconorg-10374	158	59	.	.	PUNCT
fueconorg-10374	159	1	auditors	auditor	NOUN
fueconorg-10374	159	2	in	in	ADP
fueconorg-10374	159	3	the	the	DET
fueconorg-10374	159	4	republic	republic	NOUN
fueconorg-10374	159	5	of	of	ADP
fueconorg-10374	159	6	serbia	serbia	PROPN
fueconorg-10374	159	7	,	,	PUNCT
fueconorg-10374	159	8	as	as	ADV
fueconorg-10374	159	9	well	well	ADV
fueconorg-10374	159	10	as	as	ADP
fueconorg-10374	159	11	auditors	auditor	NOUN
fueconorg-10374	159	12	in	in	ADP
fueconorg-10374	159	13	other	other	ADJ
fueconorg-10374	159	14	developing	develop	VERB
fueconorg-10374	159	15	countries	country	NOUN
fueconorg-10374	159	16	,	,	PUNCT
fueconorg-10374	159	17	need	need	VERB
fueconorg-10374	159	18	more	more	ADV
fueconorg-10374	159	19	additional	additional	ADJ
fueconorg-10374	159	20	professional	professional	ADJ
fueconorg-10374	159	21	training	training	NOUN
fueconorg-10374	159	22	to	to	PART
fueconorg-10374	159	23	fully	fully	ADV
fueconorg-10374	159	24	understand	understand	VERB
fueconorg-10374	159	25	ifrs	ifrs	PROPN
fueconorg-10374	159	26	13	13	NUM
fueconorg-10374	159	27	,	,	PUNCT
fueconorg-10374	159	28	compared	compare	VERB
fueconorg-10374	159	29	to	to	ADP
fueconorg-10374	159	30	auditors	auditor	NOUN
fueconorg-10374	159	31	in	in	ADP
fueconorg-10374	159	32	developed	developed	ADJ
fueconorg-10374	159	33	countries	country	NOUN
fueconorg-10374	159	34	.	.	PUNCT
fueconorg-10374	159	35	▪	▪	NOUN
fueconorg-10374	159	36	in	in	ADP
fueconorg-10374	159	37	the	the	DET
fueconorg-10374	159	38	structure	structure	NOUN
fueconorg-10374	159	39	of	of	ADP
fueconorg-10374	159	40	auditors	auditor	NOUN
fueconorg-10374	159	41	'	'	PART
fueconorg-10374	159	42	challenges	challenge	NOUN
fueconorg-10374	159	43	in	in	ADP
fueconorg-10374	159	44	evaluating	evaluate	VERB
fueconorg-10374	159	45	fv	fv	PROPN
fueconorg-10374	159	46	accounting	accounting	NOUN
fueconorg-10374	159	47	estimates	estimate	NOUN
fueconorg-10374	159	48	,	,	PUNCT
fueconorg-10374	159	49	the	the	DET
fueconorg-10374	159	50	statement	statement	NOUN
fueconorg-10374	159	51	determining	determine	VERB
fueconorg-10374	159	52	fv	fv	NOUN
fueconorg-10374	159	53	assets	asset	NOUN
fueconorg-10374	159	54	and	and	CCONJ
fueconorg-10374	159	55	liabilities	liability	NOUN
fueconorg-10374	159	56	is	be	AUX
fueconorg-10374	159	57	a	a	DET
fueconorg-10374	159	58	time	time	NOUN
fueconorg-10374	159	59	-	-	PUNCT
fueconorg-10374	159	60	consuming	consume	VERB
fueconorg-10374	159	61	task	task	NOUN
fueconorg-10374	159	62	is	be	AUX
fueconorg-10374	159	63	the	the	DET
fueconorg-10374	159	64	most	most	ADV
fueconorg-10374	159	65	important	important	ADJ
fueconorg-10374	159	66	.	.	PUNCT
fueconorg-10374	160	1	this	this	PRON
fueconorg-10374	160	2	also	also	ADV
fueconorg-10374	160	3	leads	lead	VERB
fueconorg-10374	160	4	to	to	ADP
fueconorg-10374	160	5	more	more	ADJ
fueconorg-10374	160	6	time	time	NOUN
fueconorg-10374	160	7	(	(	PUNCT
fueconorg-10374	160	8	number	number	NOUN
fueconorg-10374	160	9	of	of	ADP
fueconorg-10374	160	10	working	work	VERB
fueconorg-10374	160	11	hours	hour	NOUN
fueconorg-10374	160	12	)	)	PUNCT
fueconorg-10374	160	13	required	require	VERB
fueconorg-10374	160	14	to	to	PART
fueconorg-10374	160	15	audit	audit	VERB
fueconorg-10374	160	16	a	a	DET
fueconorg-10374	160	17	company	company	NOUN
fueconorg-10374	160	18	measuring	measure	VERB
fueconorg-10374	160	19	assets	asset	NOUN
fueconorg-10374	160	20	and	and	CCONJ
fueconorg-10374	160	21	liabilities	liability	NOUN
fueconorg-10374	160	22	per	per	ADP
fueconorg-10374	160	23	fv	fv	X
fueconorg-10374	160	24	.	.	PUNCT
fueconorg-10374	161	1	it	it	PRON
fueconorg-10374	161	2	should	should	AUX
fueconorg-10374	161	3	be	be	AUX
fueconorg-10374	161	4	borne	bear	VERB
fueconorg-10374	161	5	in	in	ADP
fueconorg-10374	161	6	mind	mind	NOUN
fueconorg-10374	161	7	that	that	SCONJ
fueconorg-10374	161	8	the	the	DET
fueconorg-10374	161	9	average	average	ADJ
fueconorg-10374	161	10	fee	fee	NOUN
fueconorg-10374	161	11	for	for	ADP
fueconorg-10374	161	12	audit	audit	NOUN
fueconorg-10374	161	13	services	service	NOUN
fueconorg-10374	161	14	in	in	ADP
fueconorg-10374	161	15	serbia	serbia	PROPN
fueconorg-10374	161	16	has	have	AUX
fueconorg-10374	161	17	been	be	AUX
fueconorg-10374	161	18	declining	decline	VERB
fueconorg-10374	161	19	in	in	ADP
fueconorg-10374	161	20	recent	recent	ADJ
fueconorg-10374	161	21	years	year	NOUN
fueconorg-10374	161	22	,	,	PUNCT
fueconorg-10374	161	23	primarily	primarily	ADV
fueconorg-10374	161	24	due	due	ADP
fueconorg-10374	161	25	to	to	ADP
fueconorg-10374	161	26	the	the	DET
fueconorg-10374	161	27	increased	increase	VERB
fueconorg-10374	161	28	number	number	NOUN
fueconorg-10374	161	29	of	of	ADP
fueconorg-10374	161	30	audit	audit	NOUN
fueconorg-10374	161	31	firms	firm	NOUN
fueconorg-10374	161	32	and	and	CCONJ
fueconorg-10374	161	33	licensed	license	VERB
fueconorg-10374	161	34	certified	certified	ADJ
fueconorg-10374	161	35	auditors	auditor	NOUN
fueconorg-10374	161	36	,	,	PUNCT
fueconorg-10374	161	37	on	on	ADP
fueconorg-10374	161	38	the	the	DET
fueconorg-10374	161	39	one	one	NUM
fueconorg-10374	161	40	hand	hand	NOUN
fueconorg-10374	161	41	,	,	PUNCT
fueconorg-10374	161	42	while	while	SCONJ
fueconorg-10374	161	43	on	on	ADP
fueconorg-10374	161	44	the	the	DET
fueconorg-10374	161	45	other	other	ADJ
fueconorg-10374	161	46	,	,	PUNCT
fueconorg-10374	161	47	the	the	DET
fueconorg-10374	161	48	number	number	NOUN
fueconorg-10374	161	49	of	of	ADP
fueconorg-10374	161	50	companies	company	NOUN
fueconorg-10374	161	51	that	that	PRON
fueconorg-10374	161	52	are	be	AUX
fueconorg-10374	161	53	bound	bind	VERB
fueconorg-10374	161	54	by	by	ADP
fueconorg-10374	161	55	statutory	statutory	ADJ
fueconorg-10374	161	56	audits	audits	NOUN
fueconorg-10374	161	57	is	be	AUX
fueconorg-10374	161	58	more	more	ADV
fueconorg-10374	161	59	or	or	CCONJ
fueconorg-10374	161	60	less	less	ADV
fueconorg-10374	161	61	constant	constant	ADJ
fueconorg-10374	161	62	.	.	PUNCT
fueconorg-10374	162	1	due	due	ADP
fueconorg-10374	162	2	to	to	ADP
fueconorg-10374	162	3	the	the	DET
fueconorg-10374	162	4	above	above	NOUN
fueconorg-10374	162	5	,	,	PUNCT
fueconorg-10374	162	6	the	the	DET
fueconorg-10374	162	7	possibilities	possibility	NOUN
fueconorg-10374	162	8	of	of	ADP
fueconorg-10374	162	9	auditors	auditor	NOUN
fueconorg-10374	162	10	in	in	ADP
fueconorg-10374	162	11	serbia	serbia	PROPN
fueconorg-10374	162	12	for	for	ADP
fueconorg-10374	162	13	additional	additional	ADJ
fueconorg-10374	162	14	professional	professional	ADJ
fueconorg-10374	162	15	development	development	NOUN
fueconorg-10374	162	16	in	in	ADP
fueconorg-10374	162	17	understanding	understand	VERB
fueconorg-10374	162	18	the	the	DET
fueconorg-10374	162	19	concept	concept	NOUN
fueconorg-10374	162	20	of	of	ADP
fueconorg-10374	162	21	fv	fv	PROPN
fueconorg-10374	162	22	and	and	CCONJ
fueconorg-10374	162	23	auditing	auditing	NOUN
fueconorg-10374	162	24	in	in	ADP
fueconorg-10374	162	25	the	the	DET
fueconorg-10374	162	26	circumstances	circumstance	NOUN
fueconorg-10374	162	27	of	of	ADP
fueconorg-10374	162	28	fv	fv	PROPN
fueconorg-10374	162	29	application	application	NOUN
fueconorg-10374	162	30	,	,	PUNCT
fueconorg-10374	162	31	or	or	CCONJ
fueconorg-10374	162	32	hiring	hire	VERB
fueconorg-10374	162	33	an	an	DET
fueconorg-10374	162	34	expert	expert	NOUN
fueconorg-10374	162	35	to	to	PART
fueconorg-10374	162	36	evaluate	evaluate	VERB
fueconorg-10374	162	37	by	by	ADP
fueconorg-10374	162	38	fv	fv	NOUN
fueconorg-10374	162	39	,	,	PUNCT
fueconorg-10374	162	40	have	have	AUX
fueconorg-10374	162	41	been	be	AUX
fueconorg-10374	162	42	further	far	ADV
fueconorg-10374	162	43	reduced	reduce	VERB
fueconorg-10374	162	44	.	.	PUNCT
fueconorg-10374	163	1	the	the	DET
fueconorg-10374	163	2	above	above	ADJ
fueconorg-10374	163	3	calls	call	NOUN
fueconorg-10374	163	4	into	into	ADP
fueconorg-10374	163	5	question	question	NOUN
fueconorg-10374	163	6	the	the	DET
fueconorg-10374	163	7	quality	quality	NOUN
fueconorg-10374	163	8	of	of	ADP
fueconorg-10374	163	9	the	the	DET
fueconorg-10374	163	10	audit	audit	NOUN
fueconorg-10374	163	11	carried	carry	VERB
fueconorg-10374	163	12	out	out	ADP
fueconorg-10374	163	13	under	under	ADP
fueconorg-10374	163	14	the	the	DET
fueconorg-10374	163	15	conditions	condition	NOUN
fueconorg-10374	163	16	of	of	ADP
fueconorg-10374	163	17	fv	fv	PROPN
fueconorg-10374	163	18	application	application	NOUN
fueconorg-10374	163	19	.	.	PUNCT
fueconorg-10374	164	1	▪	▪	NOUN
fueconorg-10374	164	2	within	within	ADP
fueconorg-10374	164	3	the	the	DET
fueconorg-10374	164	4	auditors	auditor	NOUN
fueconorg-10374	164	5	’	’	PART
fueconorg-10374	164	6	challenges	challenge	NOUN
fueconorg-10374	164	7	conditioned	condition	VERB
fueconorg-10374	164	8	by	by	ADP
fueconorg-10374	164	9	the	the	DET
fueconorg-10374	164	10	choice	choice	NOUN
fueconorg-10374	164	11	of	of	ADP
fueconorg-10374	164	12	techniques	technique	NOUN
fueconorg-10374	164	13	and	and	CCONJ
fueconorg-10374	164	14	procedures	procedure	NOUN
fueconorg-10374	164	15	in	in	ADP
fueconorg-10374	164	16	auditing	audit	VERB
fueconorg-10374	164	17	financial	financial	ADJ
fueconorg-10374	164	18	statements	statement	NOUN
fueconorg-10374	164	19	under	under	ADP
fueconorg-10374	164	20	the	the	DET
fueconorg-10374	164	21	fv	fv	NOUN
fueconorg-10374	164	22	,	,	PUNCT
fueconorg-10374	164	23	the	the	DET
fueconorg-10374	164	24	most	most	ADV
fueconorg-10374	164	25	important	important	ADJ
fueconorg-10374	164	26	statement	statement	NOUN
fueconorg-10374	164	27	is	be	AUX
fueconorg-10374	164	28	auditors	auditor	NOUN
fueconorg-10374	164	29	have	have	VERB
fueconorg-10374	164	30	effective	effective	ADJ
fueconorg-10374	164	31	procedures	procedure	NOUN
fueconorg-10374	164	32	for	for	ADP
fueconorg-10374	164	33	verifying	verify	VERB
fueconorg-10374	164	34	the	the	DET
fueconorg-10374	164	35	accuracy	accuracy	NOUN
fueconorg-10374	164	36	of	of	ADP
fueconorg-10374	164	37	transactions	transaction	NOUN
fueconorg-10374	164	38	and	and	CCONJ
fueconorg-10374	164	39	balances	balance	NOUN
fueconorg-10374	164	40	that	that	PRON
fueconorg-10374	164	41	are	be	AUX
fueconorg-10374	164	42	measured	measure	VERB
fueconorg-10374	164	43	at	at	ADP
fueconorg-10374	164	44	historical	historical	ADJ
fueconorg-10374	164	45	cost	cost	NOUN
fueconorg-10374	164	46	,	,	PUNCT
fueconorg-10374	164	47	but	but	CCONJ
fueconorg-10374	164	48	these	these	DET
fueconorg-10374	164	49	procedures	procedure	NOUN
fueconorg-10374	164	50	are	be	AUX
fueconorg-10374	164	51	of	of	ADP
fueconorg-10374	164	52	little	little	ADJ
fueconorg-10374	164	53	use	use	NOUN
fueconorg-10374	164	54	in	in	ADP
fueconorg-10374	164	55	measuring	measure	VERB
fueconorg-10374	164	56	at	at	ADP
fueconorg-10374	164	57	fv	fv	PROPN
fueconorg-10374	164	58	.	.	PROPN
fueconorg-10374	164	59	audit	audit	NOUN
fueconorg-10374	164	60	companies	company	NOUN
fueconorg-10374	164	61	have	have	VERB
fueconorg-10374	164	62	a	a	DET
fueconorg-10374	164	63	growing	grow	VERB
fueconorg-10374	164	64	need	need	NOUN
fueconorg-10374	164	65	to	to	PART
fueconorg-10374	164	66	hire	hire	VERB
fueconorg-10374	164	67	external	external	ADJ
fueconorg-10374	164	68	experts	expert	NOUN
fueconorg-10374	164	69	in	in	ADP
fueconorg-10374	164	70	the	the	DET
fueconorg-10374	164	71	field	field	NOUN
fueconorg-10374	164	72	of	of	ADP
fueconorg-10374	164	73	permanent	permanent	ADJ
fueconorg-10374	164	74	property	property	NOUN
fueconorg-10374	164	75	valuation	valuation	NOUN
fueconorg-10374	164	76	according	accord	VERB
fueconorg-10374	164	77	to	to	ADP
fueconorg-10374	164	78	fv	fv	PROPN
fueconorg-10374	164	79	but	but	CCONJ
fueconorg-10374	164	80	their	their	PRON
fueconorg-10374	164	81	number	number	NOUN
fueconorg-10374	164	82	in	in	ADP
fueconorg-10374	164	83	the	the	DET
fueconorg-10374	164	84	republic	republic	NOUN
fueconorg-10374	164	85	of	of	ADP
fueconorg-10374	164	86	serbia	serbia	PROPN
fueconorg-10374	164	87	is	be	AUX
fueconorg-10374	164	88	relatively	relatively	ADV
fueconorg-10374	164	89	small	small	ADJ
fueconorg-10374	164	90	,	,	PUNCT
fueconorg-10374	164	91	especially	especially	ADV
fueconorg-10374	164	92	when	when	SCONJ
fueconorg-10374	164	93	it	it	PRON
fueconorg-10374	164	94	comes	come	VERB
fueconorg-10374	164	95	to	to	ADP
fueconorg-10374	164	96	fv	fv	PROPN
fueconorg-10374	164	97	estimation	estimation	NOUN
fueconorg-10374	164	98	of	of	ADP
fueconorg-10374	164	99	plants	plant	NOUN
fueconorg-10374	164	100	and	and	CCONJ
fueconorg-10374	164	101	equipment	equipment	NOUN
fueconorg-10374	164	102	.	.	PUNCT
fueconorg-10374	165	1	based	base	VERB
fueconorg-10374	165	2	on	on	ADP
fueconorg-10374	165	3	the	the	DET
fueconorg-10374	165	4	results	result	NOUN
fueconorg-10374	165	5	of	of	ADP
fueconorg-10374	165	6	the	the	DET
fueconorg-10374	165	7	regression	regression	NOUN
fueconorg-10374	165	8	analysis	analysis	NOUN
fueconorg-10374	165	9	:	:	PUNCT
fueconorg-10374	165	10	the	the	DET
fueconorg-10374	165	11	greatest	great	ADJ
fueconorg-10374	165	12	relative	relative	ADJ
fueconorg-10374	165	13	importance	importance	NOUN
fueconorg-10374	165	14	in	in	ADP
fueconorg-10374	165	15	predicting	predict	VERB
fueconorg-10374	165	16	the	the	DET
fueconorg-10374	165	17	belief	belief	NOUN
fueconorg-10374	165	18	that	that	SCONJ
fueconorg-10374	165	19	fair	fair	ADJ
fueconorg-10374	165	20	value	value	NOUN
fueconorg-10374	165	21	estimate	estimate	NOUN
fueconorg-10374	165	22	reality	reality	NOUN
fueconorg-10374	165	23	is	be	AUX
fueconorg-10374	165	24	harder	hard	ADJ
fueconorg-10374	165	25	to	to	PART
fueconorg-10374	165	26	come	come	VERB
fueconorg-10374	165	27	by	by	ADV
fueconorg-10374	165	28	in	in	ADP
fueconorg-10374	165	29	developing	develop	VERB
fueconorg-10374	165	30	countries	country	NOUN
fueconorg-10374	165	31	like	like	ADP
fueconorg-10374	165	32	serbia	serbia	PROPN
fueconorg-10374	165	33	than	than	ADP
fueconorg-10374	165	34	in	in	ADP
fueconorg-10374	165	35	developed	developed	ADJ
fueconorg-10374	165	36	countries	country	NOUN
fueconorg-10374	165	37	belongs	belong	VERB
fueconorg-10374	165	38	to	to	ADP
fueconorg-10374	165	39	auditors	auditor	NOUN
fueconorg-10374	165	40	’	’	PART
fueconorg-10374	165	41	awareness	awareness	NOUN
fueconorg-10374	165	42	of	of	ADP
fueconorg-10374	165	43	the	the	DET
fueconorg-10374	165	44	issue	issue	NOUN
fueconorg-10374	165	45	of	of	ADP
fueconorg-10374	165	46	fv	fv	PROPN
fueconorg-10374	165	47	measurement	measurement	PROPN
fueconorg-10374	165	48	.	.	PUNCT
fueconorg-10374	166	1	the	the	DET
fueconorg-10374	166	2	research	research	NOUN
fueconorg-10374	166	3	showed	show	VERB
fueconorg-10374	166	4	that	that	SCONJ
fueconorg-10374	166	5	auditors	auditor	NOUN
fueconorg-10374	166	6	in	in	ADP
fueconorg-10374	166	7	serbia	serbia	PROPN
fueconorg-10374	166	8	face	face	VERB
fueconorg-10374	166	9	similar	similar	ADJ
fueconorg-10374	166	10	problems	problem	NOUN
fueconorg-10374	166	11	in	in	ADP
fueconorg-10374	166	12	auditing	audit	VERB
fueconorg-10374	166	13	fv	fv	PROPN
fueconorg-10374	166	14	assessments	assessment	NOUN
fueconorg-10374	166	15	as	as	ADP
fueconorg-10374	166	16	auditors	auditor	NOUN
fueconorg-10374	166	17	in	in	ADP
fueconorg-10374	166	18	other	other	ADJ
fueconorg-10374	166	19	developing	develop	VERB
fueconorg-10374	166	20	countries	country	NOUN
fueconorg-10374	166	21	,	,	PUNCT
fueconorg-10374	166	22	and	and	CCONJ
fueconorg-10374	166	23	that	that	SCONJ
fueconorg-10374	166	24	solving	solve	VERB
fueconorg-10374	166	25	them	they	PRON
fueconorg-10374	166	26	requires	require	VERB
fueconorg-10374	166	27	additional	additional	ADJ
fueconorg-10374	166	28	training	training	NOUN
fueconorg-10374	166	29	of	of	ADP
fueconorg-10374	166	30	auditors	auditor	NOUN
fueconorg-10374	166	31	and	and	CCONJ
fueconorg-10374	166	32	an	an	DET
fueconorg-10374	166	33	increased	increase	VERB
fueconorg-10374	166	34	need	need	NOUN
fueconorg-10374	166	35	for	for	ADP
fueconorg-10374	166	36	audit	audit	NOUN
fueconorg-10374	166	37	firms	firm	NOUN
fueconorg-10374	166	38	for	for	ADP
fueconorg-10374	166	39	assessment	assessment	NOUN
fueconorg-10374	166	40	experts	expert	NOUN
fueconorg-10374	166	41	.	.	PUNCT
fueconorg-10374	167	1	an	an	DET
fueconorg-10374	167	2	important	important	ADJ
fueconorg-10374	167	3	factor	factor	NOUN
fueconorg-10374	167	4	limiting	limit	VERB
fueconorg-10374	167	5	the	the	DET
fueconorg-10374	167	6	application	application	NOUN
fueconorg-10374	167	7	of	of	ADP
fueconorg-10374	167	8	fvc	fvc	NOUN
fueconorg-10374	167	9	and	and	CCONJ
fueconorg-10374	167	10	revision	revision	NOUN
fueconorg-10374	167	11	of	of	ADP
fueconorg-10374	167	12	fv	fv	PROPN
fueconorg-10374	167	13	estimates	estimate	NOUN
fueconorg-10374	167	14	in	in	ADP
fueconorg-10374	167	15	serbia	serbia	PROPN
fueconorg-10374	167	16	are	be	AUX
fueconorg-10374	167	17	underdeveloped	underdeveloped	ADJ
fueconorg-10374	167	18	capital	capital	NOUN
fueconorg-10374	167	19	markets	market	NOUN
fueconorg-10374	167	20	,	,	PUNCT
fueconorg-10374	167	21	which	which	PRON
fueconorg-10374	167	22	requires	require	VERB
fueconorg-10374	167	23	the	the	DET
fueconorg-10374	167	24	development	development	NOUN
fueconorg-10374	167	25	of	of	ADP
fueconorg-10374	167	26	techniques	technique	NOUN
fueconorg-10374	167	27	for	for	ADP
fueconorg-10374	167	28	fv	fv	PROPN
fueconorg-10374	167	29	assessment	assessment	NOUN
fueconorg-10374	167	30	for	for	ADP
fueconorg-10374	167	31	various	various	ADJ
fueconorg-10374	167	32	business	business	NOUN
fueconorg-10374	167	33	activities	activity	NOUN
fueconorg-10374	167	34	,	,	PUNCT
fueconorg-10374	167	35	which	which	PRON
fueconorg-10374	167	36	are	be	AUX
fueconorg-10374	167	37	not	not	PART
fueconorg-10374	167	38	based	base	VERB
fueconorg-10374	167	39	on	on	ADP
fueconorg-10374	167	40	market	market	NOUN
fueconorg-10374	167	41	model	model	NOUN
fueconorg-10374	167	42	estimates	estimate	NOUN
fueconorg-10374	167	43	,	,	PUNCT
fueconorg-10374	167	44	and	and	CCONJ
fueconorg-10374	167	45	future	future	ADJ
fueconorg-10374	167	46	research	research	NOUN
fueconorg-10374	167	47	in	in	ADP
fueconorg-10374	167	48	serbia	serbia	PROPN
fueconorg-10374	167	49	related	relate	VERB
fueconorg-10374	167	50	to	to	ADP
fueconorg-10374	167	51	this	this	DET
fueconorg-10374	167	52	topic	topic	NOUN
fueconorg-10374	167	53	could	could	AUX
fueconorg-10374	167	54	be	be	AUX
fueconorg-10374	167	55	focused	focus	VERB
fueconorg-10374	167	56	in	in	ADP
fueconorg-10374	167	57	that	that	DET
fueconorg-10374	167	58	direction	direction	NOUN
fueconorg-10374	167	59	.	.	PUNCT
fueconorg-10374	168	1	references	reference	NOUN
fueconorg-10374	168	2	amanamah	amanamah	PROPN
fueconorg-10374	168	3	,	,	PUNCT
fueconorg-10374	168	4	r.	r.	PROPN
fueconorg-10374	168	5	,	,	PUNCT
fueconorg-10374	168	6	&	&	CCONJ
fueconorg-10374	168	7	owusu	owusu	PROPN
fueconorg-10374	168	8	,	,	PUNCT
fueconorg-10374	168	9	e.	e.	PROPN
fueconorg-10374	168	10	k.	k.	PROPN
fueconorg-10374	168	11	(	(	PUNCT
fueconorg-10374	168	12	2016	2016	NUM
fueconorg-10374	168	13	)	)	PUNCT
fueconorg-10374	168	14	.	.	PUNCT
fueconorg-10374	169	1	perception	perception	NOUN
fueconorg-10374	169	2	on	on	ADP
fueconorg-10374	169	3	fair	fair	ADJ
fueconorg-10374	169	4	value	value	NOUN
fueconorg-10374	169	5	measurment	measurment	NOUN
fueconorg-10374	169	6	in	in	ADP
fueconorg-10374	169	7	gana	gana	PROPN
fueconorg-10374	169	8	:	:	PUNCT
fueconorg-10374	169	9	evidence	evidence	NOUN
fueconorg-10374	169	10	from	from	ADP
fueconorg-10374	169	11	account	account	NOUN
fueconorg-10374	169	12	personnel	personnel	NOUN
fueconorg-10374	169	13	.	.	PUNCT
fueconorg-10374	170	1	african	african	ADJ
fueconorg-10374	170	2	journal	journal	PROPN
fueconorg-10374	170	3	of	of	ADP
fueconorg-10374	170	4	applied	apply	VERB
fueconorg-10374	170	5	research	research	NOUN
fueconorg-10374	170	6	,	,	PUNCT
fueconorg-10374	170	7	2(2	2(2	NUM
fueconorg-10374	170	8	)	)	PUNCT
fueconorg-10374	170	9	,	,	PUNCT
fueconorg-10374	170	10	22	22	NUM
fueconorg-10374	170	11	-	-	SYM
fueconorg-10374	170	12	34	34	NUM
fueconorg-10374	170	13	.	.	PUNCT
fueconorg-10374	170	14	available	available	ADJ
fueconorg-10374	170	15	at	at	ADP
fueconorg-10374	170	16	:	:	PUNCT
fueconorg-10374	170	17	http://ajaronline.com/index.php/ajar/	http://ajaronline.com/index.php/ajar/	NOUN
fueconorg-10374	170	18	article	article	NOUN
fueconorg-10374	170	19	/	/	SYM
fueconorg-10374	170	20	view/180	view/180	ADJ
fueconorg-10374	170	21	,	,	PUNCT
fueconorg-10374	170	22	accessed	access	VERB
fueconorg-10374	170	23	on	on	ADP
fueconorg-10374	170	24	:	:	PUNCT
fueconorg-10374	170	25	22	22	NUM
fueconorg-10374	170	26	november	november	NOUN
fueconorg-10374	170	27	2020	2020	NUM
fueconorg-10374	170	28	.	.	PUNCT
fueconorg-10374	171	1	badertscher	badertscher	PROPN
fueconorg-10374	171	2	,	,	PUNCT
fueconorg-10374	171	3	b.	b.	PROPN
fueconorg-10374	171	4	a.	a.	PROPN
fueconorg-10374	171	5	,	,	PUNCT
fueconorg-10374	171	6	burks	burks	PROPN
fueconorg-10374	171	7	,	,	PUNCT
fueconorg-10374	171	8	j.	j.	PROPN
fueconorg-10374	171	9	j.	j.	PROPN
fueconorg-10374	171	10	,	,	PUNCT
fueconorg-10374	171	11	&	&	CCONJ
fueconorg-10374	171	12	easton	easton	PROPN
fueconorg-10374	171	13	,	,	PUNCT
fueconorg-10374	171	14	p.	p.	PROPN
fueconorg-10374	171	15	d.	d.	PROPN
fueconorg-10374	171	16	(	(	PUNCT
fueconorg-10374	171	17	2012	2012	NUM
fueconorg-10374	171	18	)	)	PUNCT
fueconorg-10374	171	19	.	.	PUNCT
fueconorg-10374	172	1	a	a	DET
fueconorg-10374	172	2	convenient	convenient	ADJ
fueconorg-10374	172	3	scapegoat	scapegoat	NOUN
fueconorg-10374	172	4	:	:	PUNCT
fueconorg-10374	172	5	fair	fair	ADJ
fueconorg-10374	172	6	value	value	NOUN
fueconorg-10374	172	7	accounting	account	VERB
fueconorg-10374	172	8	by	by	ADP
fueconorg-10374	172	9	commercial	commercial	ADJ
fueconorg-10374	172	10	banks	bank	NOUN
fueconorg-10374	172	11	during	during	ADP
fueconorg-10374	172	12	the	the	DET
fueconorg-10374	172	13	financial	financial	ADJ
fueconorg-10374	172	14	crisis	crisis	NOUN
fueconorg-10374	172	15	.	.	PUNCT
fueconorg-10374	173	1	the	the	DET
fueconorg-10374	173	2	accounting	accounting	NOUN
fueconorg-10374	173	3	review	review	NOUN
fueconorg-10374	173	4	,	,	PUNCT
fueconorg-10374	173	5	87(1	87(1	NUM
fueconorg-10374	173	6	)	)	PUNCT
fueconorg-10374	173	7	,	,	PUNCT
fueconorg-10374	173	8	59	59	NUM
fueconorg-10374	173	9	-	-	SYM
fueconorg-10374	173	10	90	90	NUM
fueconorg-10374	173	11	.	.	PUNCT
fueconorg-10374	174	1	https://doi.org/10.2308/accr10166	https://doi.org/10.2308/accr10166	PROPN
fueconorg-10374	174	2	benston	benston	NOUN
fueconorg-10374	174	3	,	,	PUNCT
fueconorg-10374	174	4	g.	g.	PROPN
fueconorg-10374	174	5	(	(	PUNCT
fueconorg-10374	174	6	2006	2006	NUM
fueconorg-10374	174	7	)	)	PUNCT
fueconorg-10374	174	8	.	.	PUNCT
fueconorg-10374	175	1	fair	fair	ADJ
fueconorg-10374	175	2	-	-	PUNCT
fueconorg-10374	175	3	value	value	NOUN
fueconorg-10374	175	4	accounting	accounting	NOUN
fueconorg-10374	175	5	:	:	PUNCT
fueconorg-10374	175	6	a	a	DET
fueconorg-10374	175	7	cautionary	cautionary	ADJ
fueconorg-10374	175	8	tale	tale	NOUN
fueconorg-10374	175	9	from	from	ADP
fueconorg-10374	175	10	enron	enron	PROPN
fueconorg-10374	175	11	.	.	PUNCT
fueconorg-10374	176	1	journal	journal	PROPN
fueconorg-10374	176	2	of	of	ADP
fueconorg-10374	176	3	accounting	accounting	NOUN
fueconorg-10374	176	4	and	and	CCONJ
fueconorg-10374	176	5	public	public	ADJ
fueconorg-10374	176	6	policy	policy	NOUN
fueconorg-10374	176	7	,	,	PUNCT
fueconorg-10374	176	8	25(4	25(4	NOUN
fueconorg-10374	176	9	)	)	PUNCT
fueconorg-10374	176	10	,	,	PUNCT
fueconorg-10374	176	11	465	465	NUM
fueconorg-10374	176	12	-	-	SYM
fueconorg-10374	176	13	484	484	NUM
fueconorg-10374	176	14	.	.	PUNCT
fueconorg-10374	177	1	https://doi.org/10.1016/j.jaccpubpol.2006.05.003	https://doi.org/10.1016/j.jaccpubpol.2006.05.003	NOUN
fueconorg-10374	177	2	http://ajaronline.com/index.php/ajar/%0barticle/view/180	http://ajaronline.com/index.php/ajar/%0barticle/view/180	PROPN
fueconorg-10374	177	3	http://ajaronline.com/index.php/ajar/%0barticle/view/180	http://ajaronline.com/index.php/ajar/%0barticle/view/180	PROPN
fueconorg-10374	177	4	https://doi.org/10.2308/accr-10166	https://doi.org/10.2308/accr-10166	ADJ
fueconorg-10374	177	5	https://doi.org/10.2308/accr-10166	https://doi.org/10.2308/accr-10166	VERB
fueconorg-10374	177	6	https://doi.org/10.1016/j.jaccpubpol.2006.05.003	https://doi.org/10.1016/j.jaccpubpol.2006.05.003	NOUN
fueconorg-10374	177	7	66	66	NUM
fueconorg-10374	177	8	lj	lj	PROPN
fueconorg-10374	177	9	.	.	PUNCT
fueconorg-10374	178	1	bonić	bonić	PROPN
fueconorg-10374	178	2	,	,	PUNCT
fueconorg-10374	178	3	v.	v.	ADP
fueconorg-10374	178	4	janković	janković	NOUN
fueconorg-10374	178	5	-	-	PUNCT
fueconorg-10374	178	6	milić	milić	PROPN
fueconorg-10374	178	7	,	,	PUNCT
fueconorg-10374	178	8	b.	b.	PROPN
fueconorg-10374	178	9	rupić	rupić	PROPN
fueconorg-10374	178	10	bratten	bratten	PROPN
fueconorg-10374	178	11	,	,	PUNCT
fueconorg-10374	178	12	b.	b.	PROPN
fueconorg-10374	178	13	,	,	PUNCT
fueconorg-10374	178	14	gaynor	gaynor	PROPN
fueconorg-10374	178	15	,	,	PUNCT
fueconorg-10374	178	16	l.	l.	PROPN
fueconorg-10374	178	17	,	,	PUNCT
fueconorg-10374	178	18	mcdaniel	mcdaniel	PROPN
fueconorg-10374	178	19	,	,	PUNCT
fueconorg-10374	178	20	l.	l.	PROPN
fueconorg-10374	178	21	,	,	PUNCT
fueconorg-10374	178	22	montague	montague	PROPN
fueconorg-10374	178	23	,	,	PUNCT
fueconorg-10374	178	24	n.	n.	PROPN
fueconorg-10374	178	25	,	,	PUNCT
fueconorg-10374	178	26	&	&	CCONJ
fueconorg-10374	178	27	sierra	sierra	PROPN
fueconorg-10374	178	28	,	,	PUNCT
fueconorg-10374	178	29	g.	g.	PROPN
fueconorg-10374	178	30	(	(	PUNCT
fueconorg-10374	178	31	2013	2013	NUM
fueconorg-10374	178	32	)	)	PUNCT
fueconorg-10374	178	33	.	.	PUNCT
fueconorg-10374	179	1	the	the	DET
fueconorg-10374	179	2	audit	audit	NOUN
fueconorg-10374	179	3	of	of	ADP
fueconorg-10374	179	4	fair	fair	ADJ
fueconorg-10374	179	5	values	value	NOUN
fueconorg-10374	179	6	and	and	CCONJ
fueconorg-10374	179	7	other	other	ADJ
fueconorg-10374	179	8	estimates	estimate	NOUN
fueconorg-10374	179	9	:	:	PUNCT
fueconorg-10374	179	10	the	the	DET
fueconorg-10374	179	11	effects	effect	NOUN
fueconorg-10374	179	12	of	of	ADP
fueconorg-10374	179	13	underlying	underlie	VERB
fueconorg-10374	179	14	environmental	environmental	ADJ
fueconorg-10374	179	15	,	,	PUNCT
fueconorg-10374	179	16	task	task	NOUN
fueconorg-10374	179	17	,	,	PUNCT
fueconorg-10374	179	18	and	and	CCONJ
fueconorg-10374	179	19	auditor	auditor	NOUN
fueconorg-10374	179	20	-	-	PUNCT
fueconorg-10374	179	21	specific	specific	ADJ
fueconorg-10374	179	22	factors	factor	NOUN
fueconorg-10374	179	23	.	.	PUNCT
fueconorg-10374	180	1	auditing	audit	VERB
fueconorg-10374	180	2	:	:	PUNCT
fueconorg-10374	180	3	a	a	DET
fueconorg-10374	180	4	journal	journal	NOUN
fueconorg-10374	180	5	of	of	ADP
fueconorg-10374	180	6	practice	practice	NOUN
fueconorg-10374	180	7	&	&	CCONJ
fueconorg-10374	180	8	theory	theory	NOUN
fueconorg-10374	180	9	,	,	PUNCT
fueconorg-10374	180	10	32(1	32(1	NUM
fueconorg-10374	180	11	)	)	PUNCT
fueconorg-10374	180	12	,	,	PUNCT
fueconorg-10374	180	13	7	7	NUM
fueconorg-10374	180	14	-	-	SYM
fueconorg-10374	180	15	44	44	NUM
fueconorg-10374	180	16	.	.	PUNCT
fueconorg-10374	181	1	https://doi.org/10.2139/ssrn.2027492	https://doi.org/10.2139/ssrn.2027492	PROPN
fueconorg-10374	181	2	cairns	cairns	PROPN
fueconorg-10374	181	3	,	,	PUNCT
fueconorg-10374	181	4	d.	d.	PROPN
fueconorg-10374	181	5	,	,	PUNCT
fueconorg-10374	181	6	massoudi	massoudi	PROPN
fueconorg-10374	181	7	,	,	PUNCT
fueconorg-10374	181	8	d.	d.	PROPN
fueconorg-10374	181	9	,	,	PUNCT
fueconorg-10374	181	10	taplin	taplin	PROPN
fueconorg-10374	181	11	,	,	PUNCT
fueconorg-10374	181	12	r.	r.	PROPN
fueconorg-10374	181	13	,	,	PUNCT
fueconorg-10374	181	14	&	&	CCONJ
fueconorg-10374	181	15	tarca	tarca	PROPN
fueconorg-10374	181	16	,	,	PUNCT
fueconorg-10374	181	17	a.	a.	NOUN
fueconorg-10374	181	18	(	(	PUNCT
fueconorg-10374	181	19	2009	2009	NUM
fueconorg-10374	181	20	)	)	PUNCT
fueconorg-10374	181	21	.	.	PUNCT
fueconorg-10374	182	1	ifrs	ifrs	PROPN
fueconorg-10374	182	2	fair	fair	ADJ
fueconorg-10374	182	3	value	value	NOUN
fueconorg-10374	182	4	measurement	measurement	NOUN
fueconorg-10374	182	5	and	and	CCONJ
fueconorg-10374	182	6	accounting	accounting	NOUN
fueconorg-10374	182	7	policy	policy	NOUN
fueconorg-10374	182	8	choice	choice	NOUN
fueconorg-10374	182	9	in	in	ADP
fueconorg-10374	182	10	the	the	DET
fueconorg-10374	182	11	united	united	PROPN
fueconorg-10374	182	12	kingdom	kingdom	PROPN
fueconorg-10374	182	13	and	and	CCONJ
fueconorg-10374	182	14	australia	australia	PROPN
fueconorg-10374	182	15	.	.	PUNCT
fueconorg-10374	183	1	in	in	ADP
fueconorg-10374	183	2	:	:	PUNCT
fueconorg-10374	183	3	aaa	aaa	NOUN
fueconorg-10374	183	4	2009	2009	NUM
fueconorg-10374	183	5	mid	mid	ADJ
fueconorg-10374	183	6	-	-	ADJ
fueconorg-10374	183	7	year	year	ADJ
fueconorg-10374	183	8	international	international	ADJ
fueconorg-10374	183	9	accounting	accounting	NOUN
fueconorg-10374	183	10	section	section	NOUN
fueconorg-10374	183	11	(	(	PUNCT
fueconorg-10374	183	12	ias	ias	PROPN
fueconorg-10374	183	13	)	)	PUNCT
fueconorg-10374	183	14	meeting	meeting	NOUN
fueconorg-10374	183	15	,	,	PUNCT
fueconorg-10374	183	16	http://ssrn.com/abstract=1274024	http://ssrn.com/abstract=1274024	PROPN
fueconorg-10374	183	17	accessed	access	VERB
fueconorg-10374	183	18	on	on	ADP
fueconorg-10374	183	19	:	:	PUNCT
fueconorg-10374	183	20	10	10	NUM
fueconorg-10374	183	21	november	november	NOUN
fueconorg-10374	183	22	2020	2020	NUM
fueconorg-10374	183	23	.	.	PUNCT
fueconorg-10374	184	1	carpentier	carpentier	NOUN
fueconorg-10374	184	2	,	,	PUNCT
fueconorg-10374	184	3	c.	c.	PROPN
fueconorg-10374	184	4	,	,	PUNCT
fueconorg-10374	184	5	labelle	labelle	PROPN
fueconorg-10374	184	6	,	,	PUNCT
fueconorg-10374	184	7	r.	r.	PROPN
fueconorg-10374	184	8	,	,	PUNCT
fueconorg-10374	184	9	laurent	laurent	PROPN
fueconorg-10374	184	10	,	,	PUNCT
fueconorg-10374	184	11	b.	b.	PROPN
fueconorg-10374	184	12	,	,	PUNCT
fueconorg-10374	184	13	&	&	CCONJ
fueconorg-10374	184	14	suret	suret	PROPN
fueconorg-10374	184	15	,	,	PUNCT
fueconorg-10374	184	16	j.	j.	PROPN
fueconorg-10374	184	17	(	(	PUNCT
fueconorg-10374	184	18	2008	2008	NUM
fueconorg-10374	184	19	)	)	PUNCT
fueconorg-10374	184	20	.	.	PUNCT
fueconorg-10374	185	1	does	do	AUX
fueconorg-10374	185	2	fair	fair	ADJ
fueconorg-10374	185	3	value	value	NOUN
fueconorg-10374	185	4	measurement	measurement	NOUN
fueconorg-10374	185	5	provide	provide	VERB
fueconorg-10374	185	6	satisfactory	satisfactory	ADJ
fueconorg-10374	185	7	evidence	evidence	NOUN
fueconorg-10374	185	8	for	for	ADP
fueconorg-10374	185	9	audit	audit	NOUN
fueconorg-10374	185	10	?	?	PUNCT
fueconorg-10374	186	1	the	the	DET
fueconorg-10374	186	2	case	case	NOUN
fueconorg-10374	186	3	of	of	ADP
fueconorg-10374	186	4	high	high	ADJ
fueconorg-10374	186	5	tech	tech	NOUN
fueconorg-10374	186	6	valuation	valuation	NOUN
fueconorg-10374	186	7	.	.	PUNCT
fueconorg-10374	187	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=	NOUN
fueconorg-10374	187	2	1269743	1269743	NUM
fueconorg-10374	187	3	accessed	access	VERB
fueconorg-10374	187	4	on	on	ADP
fueconorg-10374	187	5	:	:	PUNCT
fueconorg-10374	187	6	10	10	NUM
fueconorg-10374	187	7	november	november	NOUN
fueconorg-10374	187	8	2020	2020	NUM
fueconorg-10374	187	9	.	.	PUNCT
fueconorg-10374	188	1	christensen	christensen	PROPN
fueconorg-10374	188	2	,	,	PUNCT
fueconorg-10374	188	3	h.	h.	PROPN
fueconorg-10374	188	4	b.	b.	PROPN
fueconorg-10374	188	5	,	,	PUNCT
fueconorg-10374	188	6	&	&	CCONJ
fueconorg-10374	188	7	nikolaev	nikolaev	ADV
fueconorg-10374	188	8	,	,	PUNCT
fueconorg-10374	188	9	v.	v.	ADP
fueconorg-10374	188	10	v.	v.	PROPN
fueconorg-10374	188	11	(	(	PUNCT
fueconorg-10374	188	12	2012	2012	NUM
fueconorg-10374	188	13	)	)	PUNCT
fueconorg-10374	188	14	.	.	PUNCT
fueconorg-10374	189	1	does	do	AUX
fueconorg-10374	189	2	fair	fair	ADJ
fueconorg-10374	189	3	value	value	NOUN
fueconorg-10374	189	4	accounting	accounting	NOUN
fueconorg-10374	189	5	for	for	ADP
fueconorg-10374	189	6	non	non	ADJ
fueconorg-10374	189	7	-	-	ADJ
fueconorg-10374	189	8	financial	financial	ADJ
fueconorg-10374	189	9	assets	asset	NOUN
fueconorg-10374	189	10	pass	pass	VERB
fueconorg-10374	189	11	the	the	DET
fueconorg-10374	189	12	market	market	NOUN
fueconorg-10374	189	13	test	test	NOUN
fueconorg-10374	189	14	?	?	PUNCT
fueconorg-10374	189	15	.	.	PUNCT
fueconorg-10374	190	1	available	available	ADJ
fueconorg-10374	190	2	at	at	ADP
fueconorg-10374	190	3	:	:	PUNCT
fueconorg-10374	190	4	http://faculty.chicagobooth.edu/valeri.nikolaev/pdf/fairvaluepaper_rast_conference.pdf	http://faculty.chicagobooth.edu/valeri.nikolaev/pdf/fairvaluepaper_rast_conference.pdf	NOUN
fueconorg-10374	190	5	accessed	access	VERB
fueconorg-10374	190	6	on	on	ADP
fueconorg-10374	190	7	:	:	PUNCT
fueconorg-10374	190	8	22	22	NUM
fueconorg-10374	190	9	november	november	PROPN
fueconorg-10374	190	10	2019	2019	NUM
fueconorg-10374	190	11	.	.	PUNCT
fueconorg-10374	191	1	dauber	dauber	PROPN
fueconorg-10374	191	2	n.	n.	PROPN
fueconorg-10374	191	3	,	,	PUNCT
fueconorg-10374	191	4	qureshi	qureshi	PROPN
fueconorg-10374	191	5	a.	a.	PROPN
fueconorg-10374	191	6	,	,	PUNCT
fueconorg-10374	191	7	levine	levine	PROPN
fueconorg-10374	191	8	m.	m.	PROPN
fueconorg-10374	191	9	,	,	PUNCT
fueconorg-10374	191	10	&	&	CCONJ
fueconorg-10374	191	11	sigel	sigel	PROPN
fueconorg-10374	191	12	j.	j.	PROPN
fueconorg-10374	191	13	(	(	PUNCT
fueconorg-10374	191	14	2008	2008	NUM
fueconorg-10374	191	15	)	)	PUNCT
fueconorg-10374	191	16	.	.	PUNCT
fueconorg-10374	192	1	the	the	DET
fueconorg-10374	192	2	complete	complete	ADJ
fueconorg-10374	192	3	guide	guide	NOUN
fueconorg-10374	192	4	to	to	ADP
fueconorg-10374	192	5	auditing	auditing	NOUN
fueconorg-10374	192	6	standards	standard	NOUN
fueconorg-10374	192	7	and	and	CCONJ
fueconorg-10374	192	8	other	other	ADJ
fueconorg-10374	192	9	professional	professional	ADJ
fueconorg-10374	192	10	standards	standard	NOUN
fueconorg-10374	192	11	for	for	ADP
fueconorg-10374	192	12	accountants	accountant	NOUN
fueconorg-10374	192	13	2008	2008	NUM
fueconorg-10374	192	14	.	.	PUNCT
fueconorg-10374	193	1	hoboken	hoboken	PROPN
fueconorg-10374	193	2	,	,	PUNCT
fueconorg-10374	193	3	new	new	PROPN
fueconorg-10374	193	4	jersey	jersey	PROPN
fueconorg-10374	193	5	:	:	PUNCT
fueconorg-10374	193	6	john	john	PROPN
fueconorg-10374	193	7	wiley	wiley	PROPN
fueconorg-10374	193	8	&	&	CCONJ
fueconorg-10374	193	9	sons	sons	PROPN
fueconorg-10374	193	10	,	,	PUNCT
fueconorg-10374	193	11	inc	inc	PROPN
fueconorg-10374	193	12	.	.	PROPN
fueconorg-10374	193	13	doliya	doliya	PROPN
fueconorg-10374	193	14	,	,	PUNCT
fueconorg-10374	193	15	p.	p.	NOUN
fueconorg-10374	193	16	,	,	PUNCT
fueconorg-10374	193	17	&	&	CCONJ
fueconorg-10374	193	18	singh	singh	PROPN
fueconorg-10374	193	19	,	,	PUNCT
fueconorg-10374	193	20	j.	j.	PROPN
fueconorg-10374	193	21	p.	p.	PROPN
fueconorg-10374	193	22	(	(	PUNCT
fueconorg-10374	193	23	2016	2016	NUM
fueconorg-10374	193	24	)	)	PUNCT
fueconorg-10374	193	25	.	.	PUNCT
fueconorg-10374	194	1	an	an	DET
fueconorg-10374	194	2	interpretive	interpretive	ADJ
fueconorg-10374	194	3	structural	structural	ADJ
fueconorg-10374	194	4	modeling	modeling	NOUN
fueconorg-10374	194	5	approach	approach	NOUN
fueconorg-10374	194	6	to	to	PART
fueconorg-10374	194	7	analyze	analyze	VERB
fueconorg-10374	194	8	the	the	DET
fueconorg-10374	194	9	interaction	interaction	NOUN
fueconorg-10374	194	10	between	between	ADP
fueconorg-10374	194	11	factors	factor	NOUN
fueconorg-10374	194	12	of	of	ADP
fueconorg-10374	194	13	the	the	DET
fueconorg-10374	194	14	fair	fair	ADJ
fueconorg-10374	194	15	value	value	NOUN
fueconorg-10374	194	16	measurement	measurement	NOUN
fueconorg-10374	194	17	audit	audit	NOUN
fueconorg-10374	194	18	process	process	NOUN
fueconorg-10374	194	19	.	.	PUNCT
fueconorg-10374	195	1	journal	journal	NOUN
fueconorg-10374	195	2	of	of	ADP
fueconorg-10374	195	3	emerging	emerge	VERB
fueconorg-10374	195	4	technologies	technology	NOUN
fueconorg-10374	195	5	in	in	ADP
fueconorg-10374	195	6	accounting	accounting	NOUN
fueconorg-10374	195	7	,	,	PUNCT
fueconorg-10374	195	8	13(2	13(2	PROPN
fueconorg-10374	195	9	)	)	PUNCT
fueconorg-10374	195	10	,	,	PUNCT
fueconorg-10374	195	11	37	37	NUM
fueconorg-10374	195	12	-	-	SYM
fueconorg-10374	195	13	48	48	NUM
fueconorg-10374	195	14	.	.	PUNCT
fueconorg-10374	196	1	https://doi.org/10.2308/jeta-51477	https://doi.org/10.2308/jeta-51477	NOUN
fueconorg-10374	196	2	eilifsen	eilifsen	PROPN
fueconorg-10374	196	3	,	,	PUNCT
fueconorg-10374	196	4	a.	a.	NOUN
fueconorg-10374	196	5	,	,	PUNCT
fueconorg-10374	196	6	messier	messy	ADJ
fueconorg-10374	196	7	jr	jr	PROPN
fueconorg-10374	196	8	,	,	PUNCT
fueconorg-10374	196	9	w.	w.	PROPN
fueconorg-10374	196	10	f.	f.	PROPN
fueconorg-10374	196	11	,	,	PUNCT
fueconorg-10374	196	12	glover	glover	PROPN
fueconorg-10374	196	13	,	,	PUNCT
fueconorg-10374	196	14	s.	s.	PROPN
fueconorg-10374	196	15	m.	m.	PROPN
fueconorg-10374	196	16	,	,	PUNCT
fueconorg-10374	196	17	&	&	CCONJ
fueconorg-10374	196	18	prawitt	prawitt	PROPN
fueconorg-10374	196	19	,	,	PUNCT
fueconorg-10374	196	20	d.	d.	PROPN
fueconorg-10374	196	21	f.	f.	PROPN
fueconorg-10374	196	22	(	(	PUNCT
fueconorg-10374	196	23	2010	2010	NUM
fueconorg-10374	196	24	)	)	PUNCT
fueconorg-10374	196	25	.	.	PUNCT
fueconorg-10374	197	1	auditing	auditing	NOUN
fueconorg-10374	197	2	&	&	CCONJ
fueconorg-10374	197	3	assurance	assurance	PROPN
fueconorg-10374	197	4	services	service	NOUN
fueconorg-10374	197	5	.	.	PUNCT
fueconorg-10374	198	1	2nd	2nd	ADJ
fueconorg-10374	198	2	ed	ed	NOUN
fueconorg-10374	198	3	.	.	PUNCT
fueconorg-10374	199	1	london	london	PROPN
fueconorg-10374	199	2	:	:	PUNCT
fueconorg-10374	199	3	mcgraw	mcgraw	PROPN
fueconorg-10374	199	4	-	-	PUNCT
fueconorg-10374	199	5	hill	hill	NOUN
fueconorg-10374	199	6	.	.	PUNCT
fueconorg-10374	200	1	gramling	gramle	VERB
fueconorg-10374	200	2	,	,	PUNCT
fueconorg-10374	200	3	a.	a.	NOUN
fueconorg-10374	200	4	,	,	PUNCT
fueconorg-10374	200	5	maletta	maletta	PROPN
fueconorg-10374	200	6	,	,	PUNCT
fueconorg-10374	200	7	m.	m.	NOUN
fueconorg-10374	200	8	,	,	PUNCT
fueconorg-10374	200	9	schneider	schneider	PROPN
fueconorg-10374	200	10	,	,	PUNCT
fueconorg-10374	200	11	a.	a.	PROPN
fueconorg-10374	200	12	,	,	PUNCT
fueconorg-10374	200	13	&	&	CCONJ
fueconorg-10374	200	14	church	church	PROPN
fueconorg-10374	200	15	b.	b.	PROPN
fueconorg-10374	200	16	(	(	PUNCT
fueconorg-10374	200	17	2004	2004	NUM
fueconorg-10374	200	18	)	)	PUNCT
fueconorg-10374	200	19	.	.	PUNCT
fueconorg-10374	201	1	the	the	DET
fueconorg-10374	201	2	role	role	NOUN
fueconorg-10374	201	3	of	of	ADP
fueconorg-10374	201	4	the	the	DET
fueconorg-10374	201	5	internal	internal	ADJ
fueconorg-10374	201	6	audit	audit	NOUN
fueconorg-10374	201	7	function	function	NOUN
fueconorg-10374	201	8	in	in	ADP
fueconorg-10374	201	9	corporate	corporate	ADJ
fueconorg-10374	201	10	governance	governance	NOUN
fueconorg-10374	201	11	:	:	PUNCT
fueconorg-10374	201	12	a	a	DET
fueconorg-10374	201	13	synthesis	synthesis	NOUN
fueconorg-10374	201	14	of	of	ADP
fueconorg-10374	201	15	the	the	DET
fueconorg-10374	201	16	extant	extant	ADJ
fueconorg-10374	201	17	internal	internal	ADJ
fueconorg-10374	201	18	auditing	auditing	NOUN
fueconorg-10374	201	19	literature	literature	NOUN
fueconorg-10374	201	20	and	and	CCONJ
fueconorg-10374	201	21	directions	direction	NOUN
fueconorg-10374	201	22	for	for	ADP
fueconorg-10374	201	23	future	future	ADJ
fueconorg-10374	201	24	research	research	NOUN
fueconorg-10374	201	25	.	.	PUNCT
fueconorg-10374	202	1	journal	journal	NOUN
fueconorg-10374	202	2	of	of	ADP
fueconorg-10374	202	3	accounting	accounting	NOUN
fueconorg-10374	202	4	literature	literature	PROPN
fueconorg-10374	202	5	,	,	PUNCT
fueconorg-10374	202	6	23(1	23(1	NUM
fueconorg-10374	202	7	)	)	PUNCT
fueconorg-10374	202	8	,	,	PUNCT
fueconorg-10374	202	9	194	194	NUM
fueconorg-10374	202	10	-	-	SYM
fueconorg-10374	202	11	244	244	NUM
fueconorg-10374	202	12	.	.	PUNCT
fueconorg-10374	203	1	griffith	griffith	PROPN
fueconorg-10374	203	2	,	,	PUNCT
fueconorg-10374	203	3	e.	e.	PROPN
fueconorg-10374	203	4	e.	e.	PROPN
fueconorg-10374	203	5	,	,	PUNCT
fueconorg-10374	203	6	hammersley	hammersley	PROPN
fueconorg-10374	203	7	,	,	PUNCT
fueconorg-10374	203	8	s.	s.	PROPN
fueconorg-10374	203	9	,	,	PUNCT
fueconorg-10374	203	10	&	&	CCONJ
fueconorg-10374	203	11	kadous	kadous	ADJ
fueconorg-10374	203	12	,	,	PUNCT
fueconorg-10374	203	13	k.	k.	PROPN
fueconorg-10374	203	14	(	(	PUNCT
fueconorg-10374	203	15	2013	2013	NUM
fueconorg-10374	203	16	)	)	PUNCT
fueconorg-10374	203	17	.	.	PUNCT
fueconorg-10374	204	1	auditing	auditing	NOUN
fueconorg-10374	204	2	complex	complex	ADJ
fueconorg-10374	204	3	estimates	estimate	NOUN
fueconorg-10374	204	4	:	:	PUNCT
fueconorg-10374	204	5	understanding	understand	VERB
fueconorg-10374	204	6	the	the	DET
fueconorg-10374	204	7	process	process	NOUN
fueconorg-10374	204	8	used	use	VERB
fueconorg-10374	204	9	and	and	CCONJ
fueconorg-10374	204	10	problems	problem	NOUN
fueconorg-10374	204	11	encountered	encounter	VERB
fueconorg-10374	204	12	.	.	PUNCT
fueconorg-10374	205	1	ssrn	ssrn	PROPN
fueconorg-10374	205	2	electronic	electronic	ADJ
fueconorg-10374	205	3	journal	journal	NOUN
fueconorg-10374	205	4	,	,	PUNCT
fueconorg-10374	205	5	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1857175	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1857175	PROPN
fueconorg-10374	205	6	accessed	access	VERB
fueconorg-10374	205	7	on	on	ADP
fueconorg-10374	205	8	:	:	PUNCT
fueconorg-10374	205	9	22	22	NUM
fueconorg-10374	205	10	november	november	PROPN
fueconorg-10374	205	11	2019	2019	NUM
fueconorg-10374	205	12	.	.	PUNCT
fueconorg-10374	206	1	international	international	ADJ
fueconorg-10374	206	2	auditing	auditing	NOUN
fueconorg-10374	206	3	and	and	CCONJ
fueconorg-10374	206	4	assurance	assurance	NOUN
fueconorg-10374	206	5	standards	standard	NOUN
fueconorg-10374	206	6	board	board	NOUN
fueconorg-10374	206	7	(	(	PUNCT
fueconorg-10374	206	8	iaasb	iaasb	ADJ
fueconorg-10374	206	9	)	)	PUNCT
fueconorg-10374	206	10	.	.	PUNCT
fueconorg-10374	207	1	2008	2008	NUM
fueconorg-10374	207	2	.	.	PUNCT
fueconorg-10374	208	1	staff	staff	NOUN
fueconorg-10374	208	2	audit	audit	NOUN
fueconorg-10374	208	3	practice	practice	NOUN
fueconorg-10374	208	4	alert	alert	NOUN
fueconorg-10374	208	5	:	:	PUNCT
fueconorg-10374	208	6	challenges	challenge	NOUN
fueconorg-10374	208	7	in	in	ADP
fueconorg-10374	208	8	auditing	audit	VERB
fueconorg-10374	208	9	fair	fair	ADJ
fueconorg-10374	208	10	value	value	NOUN
fueconorg-10374	208	11	accounting	accounting	NOUN
fueconorg-10374	208	12	estimates	estimate	NOUN
fueconorg-10374	208	13	in	in	ADP
fueconorg-10374	208	14	the	the	DET
fueconorg-10374	208	15	current	current	ADJ
fueconorg-10374	208	16	market	market	NOUN
fueconorg-10374	208	17	environment	environment	NOUN
fueconorg-10374	208	18	.	.	PUNCT
fueconorg-10374	209	1	available	available	ADJ
fueconorg-10374	209	2	at	at	ADP
fueconorg-10374	209	3	:	:	PUNCT
fueconorg-10374	209	4	http://www.ifac.org/publications-resources/staff-audit-practice-alert-challenges-auditing-fair-valueaccounting-estimate	http://www.ifac.org/publications-resources/staff-audit-practice-alert-challenges-auditing-fair-valueaccounting-estimate	NOUN
fueconorg-10374	209	5	accessed	access	VERB
fueconorg-10374	209	6	on	on	ADP
fueconorg-10374	209	7	:	:	PUNCT
fueconorg-10374	209	8	30	30	NUM
fueconorg-10374	209	9	november	november	PROPN
fueconorg-10374	209	10	2019	2019	NUM
fueconorg-10374	209	11	.	.	PUNCT
fueconorg-10374	210	1	ifrs	ifrs	PROPN
fueconorg-10374	210	2	13	13	NUM
fueconorg-10374	210	3	fair	fair	ADJ
fueconorg-10374	210	4	value	value	NOUN
fueconorg-10374	210	5	.	.	PUNCT
fueconorg-10374	211	1	www.mfin.gov.rs	www.mfin.gov.rs	PROPN
fueconorg-10374	211	2	,	,	PUNCT
fueconorg-10374	211	3	accessed	access	VERB
fueconorg-10374	211	4	on	on	ADP
fueconorg-10374	211	5	:	:	PUNCT
fueconorg-10374	211	6	30	30	NUM
fueconorg-10374	211	7	november	november	PROPN
fueconorg-10374	211	8	2019	2019	NUM
fueconorg-10374	211	9	.	.	PUNCT
fueconorg-10374	212	1	isa	isa	VERB
fueconorg-10374	212	2	540	540	NUM
fueconorg-10374	212	3	evaluation	evaluation	NOUN
fueconorg-10374	212	4	of	of	ADP
fueconorg-10374	212	5	misstatements	misstatement	NOUN
fueconorg-10374	212	6	identified	identify	VERB
fueconorg-10374	212	7	during	during	ADP
fueconorg-10374	212	8	the	the	DET
fueconorg-10374	212	9	audit	audit	NOUN
fueconorg-10374	212	10	.	.	PUNCT
fueconorg-10374	213	1	www.mfin.gov.rs	www.mfin.gov.rs	PROPN
fueconorg-10374	213	2	,	,	PUNCT
fueconorg-10374	213	3	accessed	access	VERB
fueconorg-10374	213	4	on	on	ADP
fueconorg-10374	213	5	:	:	PUNCT
fueconorg-10374	213	6	30	30	NUM
fueconorg-10374	213	7	november	november	PROPN
fueconorg-10374	213	8	2019	2019	NUM
fueconorg-10374	213	9	.	.	PUNCT
fueconorg-10374	214	1	haldeman	haldeman	NOUN
fueconorg-10374	214	2	,	,	PUNCT
fueconorg-10374	214	3	r.	r.	PROPN
fueconorg-10374	214	4	g.	g.	PROPN
fueconorg-10374	214	5	(	(	PUNCT
fueconorg-10374	214	6	2006	2006	NUM
fueconorg-10374	214	7	)	)	PUNCT
fueconorg-10374	214	8	.	.	PUNCT
fueconorg-10374	215	1	fact	fact	NOUN
fueconorg-10374	215	2	,	,	PUNCT
fueconorg-10374	215	3	fiction	fiction	NOUN
fueconorg-10374	215	4	,	,	PUNCT
fueconorg-10374	215	5	and	and	CCONJ
fueconorg-10374	215	6	fair	fair	ADJ
fueconorg-10374	215	7	value	value	NOUN
fueconorg-10374	215	8	accounting	accounting	NOUN
fueconorg-10374	215	9	at	at	ADP
fueconorg-10374	215	10	enron	enron	PROPN
fueconorg-10374	215	11	.	.	PUNCT
fueconorg-10374	216	1	cpa	cpa	PROPN
fueconorg-10374	216	2	journal	journal	PROPN
fueconorg-10374	216	3	,	,	PUNCT
fueconorg-10374	216	4	76(11	76(11	NUM
fueconorg-10374	216	5	)	)	PUNCT
fueconorg-10374	216	6	,	,	PUNCT
fueconorg-10374	216	7	1	1	NUM
fueconorg-10374	216	8	-	-	SYM
fueconorg-10374	216	9	11	11	NUM
fueconorg-10374	216	10	.	.	PUNCT
fueconorg-10374	217	1	https://cpb-us-w2.wpmucdn.com/u.osu.edu/dist/7/36891/files/2017/07/haldeman2006-1d3fwgd.pdf	https://cpb-us-w2.wpmucdn.com/u.osu.edu/dist/7/36891/files/2017/07/haldeman2006-1d3fwgd.pdf	NOUN
fueconorg-10374	217	2	accessed	access	VERB
fueconorg-10374	217	3	on	on	ADP
fueconorg-10374	217	4	:	:	PUNCT
fueconorg-10374	217	5	30	30	NUM
fueconorg-10374	217	6	november	november	PROPN
fueconorg-10374	217	7	2019	2019	NUM
fueconorg-10374	217	8	.	.	PUNCT
fueconorg-10374	218	1	jankovic	jankovic	NOUN
fueconorg-10374	218	2	-	-	PUNCT
fueconorg-10374	218	3	milic	milic	ADJ
fueconorg-10374	218	4	,	,	PUNCT
fueconorg-10374	218	5	v.	v.	PROPN
fueconorg-10374	218	6	,	,	PUNCT
fueconorg-10374	218	7	&	&	CCONJ
fueconorg-10374	218	8	jovanovic	jovanovic	PROPN
fueconorg-10374	218	9	,	,	PUNCT
fueconorg-10374	218	10	s.	s.	PROPN
fueconorg-10374	218	11	(	(	PUNCT
fueconorg-10374	218	12	2019	2019	NUM
fueconorg-10374	218	13	)	)	PUNCT
fueconorg-10374	218	14	.	.	PUNCT
fueconorg-10374	219	1	sensitivity	sensitivity	NOUN
fueconorg-10374	219	2	analysis	analysis	NOUN
fueconorg-10374	219	3	of	of	ADP
fueconorg-10374	219	4	travel	travel	NOUN
fueconorg-10374	219	5	and	and	CCONJ
fueconorg-10374	219	6	tourism	tourism	NOUN
fueconorg-10374	219	7	competitiveness	competitiveness	NOUN
fueconorg-10374	219	8	index	index	NOUN
fueconorg-10374	219	9	to	to	ADP
fueconorg-10374	219	10	changes	change	NOUN
fueconorg-10374	219	11	in	in	ADP
fueconorg-10374	219	12	component	component	NOUN
fueconorg-10374	219	13	weighting	weighting	NOUN
fueconorg-10374	219	14	.	.	PUNCT
fueconorg-10374	220	1	economics	economic	NOUN
fueconorg-10374	220	2	of	of	ADP
fueconorg-10374	220	3	sustainable	sustainable	ADJ
fueconorg-10374	220	4	development	development	NOUN
fueconorg-10374	220	5	,	,	PUNCT
fueconorg-10374	220	6	3(2	3(2	NUM
fueconorg-10374	220	7	)	)	PUNCT
fueconorg-10374	220	8	,	,	PUNCT
fueconorg-10374	220	9	1	1	NUM
fueconorg-10374	220	10	-	-	SYM
fueconorg-10374	220	11	12	12	NUM
fueconorg-10374	220	12	.	.	PUNCT
fueconorg-10374	221	1	https://doi.org/10.5937/esd1902001j	https://doi.org/10.5937/esd1902001j	PROPN
fueconorg-10374	221	2	joe	joe	PROPN
fueconorg-10374	221	3	,	,	PUNCT
fueconorg-10374	221	4	j.	j.	PROPN
fueconorg-10374	221	5	,	,	PUNCT
fueconorg-10374	221	6	vandervelde	vandervelde	PROPN
fueconorg-10374	221	7	,	,	PUNCT
fueconorg-10374	221	8	s.	s.	PROPN
fueconorg-10374	221	9	,	,	PUNCT
fueconorg-10374	221	10	&	&	CCONJ
fueconorg-10374	221	11	wu	wu	PROPN
fueconorg-10374	221	12	,	,	PUNCT
fueconorg-10374	221	13	y.	y.	PROPN
fueconorg-10374	221	14	(	(	PUNCT
fueconorg-10374	221	15	2014	2014	NUM
fueconorg-10374	221	16	)	)	PUNCT
fueconorg-10374	221	17	.	.	PUNCT
fueconorg-10374	222	1	use	use	NOUN
fueconorg-10374	222	2	of	of	ADP
fueconorg-10374	222	3	third	third	ADJ
fueconorg-10374	222	4	party	party	NOUN
fueconorg-10374	222	5	specialists	specialist	NOUN
fueconorg-10374	222	6	’	'	PUNCT
fueconorg-10374	222	7	reports	report	VERB
fueconorg-10374	222	8	when	when	SCONJ
fueconorg-10374	222	9	auditing	audit	VERB
fueconorg-10374	222	10	fair	fair	ADJ
fueconorg-10374	222	11	value	value	NOUN
fueconorg-10374	222	12	measurements	measurement	NOUN
fueconorg-10374	222	13	:	:	PUNCT
fueconorg-10374	222	14	do	do	AUX
fueconorg-10374	222	15	auditors	auditor	NOUN
fueconorg-10374	222	16	stay	stay	VERB
fueconorg-10374	222	17	in	in	ADP
fueconorg-10374	222	18	their	their	PRON
fueconorg-10374	222	19	comfort	comfort	NOUN
fueconorg-10374	222	20	zone	zone	NOUN
fueconorg-10374	222	21	?	?	PUNCT
fueconorg-10374	222	22	.	.	PUNCT
fueconorg-10374	223	1	in	in	ADP
fueconorg-10374	223	2	:	:	PUNCT
fueconorg-10374	223	3	2014	2014	NUM
fueconorg-10374	223	4	deloitte	deloitte	PROPN
fueconorg-10374	223	5	foundation	foundation	PROPN
fueconorg-10374	223	6	/	/	SYM
fueconorg-10374	223	7	university	university	PROPN
fueconorg-10374	223	8	of	of	ADP
fueconorg-10374	223	9	kansas	kansas	PROPN
fueconorg-10374	223	10	auditing	auditing	NOUN
fueconorg-10374	223	11	symposium	symposium	NOUN
fueconorg-10374	223	12	,	,	PUNCT
fueconorg-10374	223	13	https://www.isarhq.org/2014_downloads/papers/isar2014_joe_vandervelde_wu.pdf	https://www.isarhq.org/2014_downloads/papers/isar2014_joe_vandervelde_wu.pdf	VERB
fueconorg-10374	223	14	accessed	access	VERB
fueconorg-10374	223	15	on	on	ADP
fueconorg-10374	223	16	:	:	PUNCT
fueconorg-10374	223	17	30	30	NUM
fueconorg-10374	223	18	november	november	PROPN
fueconorg-10374	223	19	2019	2019	NUM
fueconorg-10374	223	20	.	.	PUNCT
fueconorg-10374	224	1	kpmg	kpmg	PROPN
fueconorg-10374	224	2	.	.	PUNCT
fueconorg-10374	225	1	(	(	PUNCT
fueconorg-10374	225	2	2017	2017	NUM
fueconorg-10374	225	3	)	)	PUNCT
fueconorg-10374	225	4	.	.	PUNCT
fueconorg-10374	226	1	fair	fair	ADJ
fueconorg-10374	226	2	value	value	NOUN
fueconorg-10374	226	3	measurement	measurement	NOUN
fueconorg-10374	226	4	.	.	PUNCT
fueconorg-10374	227	1	questions	question	NOUN
fueconorg-10374	227	2	and	and	CCONJ
fueconorg-10374	227	3	answers	answer	NOUN
fueconorg-10374	227	4	,	,	PUNCT
fueconorg-10374	227	5	us	us	PROPN
fueconorg-10374	227	6	gaap	gaap	PROPN
fueconorg-10374	227	7	and	and	CCONJ
fueconorg-10374	227	8	ifrs	ifrs	PROPN
fueconorg-10374	227	9	.	.	PUNCT
fueconorg-10374	228	1	december	december	PROPN
fueconorg-10374	228	2	,	,	PUNCT
fueconorg-10374	228	3	40	40	NUM
fueconorg-10374	228	4	-	-	SYM
fueconorg-10374	228	5	60	60	NUM
fueconorg-10374	228	6	.	.	PUNCT
fueconorg-10374	229	1	kumarasiri	kumarasiri	PROPN
fueconorg-10374	229	2	,	,	PUNCT
fueconorg-10374	229	3	j.	j.	PROPN
fueconorg-10374	229	4	,	,	PUNCT
fueconorg-10374	229	5	&	&	CCONJ
fueconorg-10374	229	6	fisher	fisher	PROPN
fueconorg-10374	229	7	,	,	PUNCT
fueconorg-10374	229	8	r.	r.	PROPN
fueconorg-10374	229	9	(	(	PUNCT
fueconorg-10374	229	10	2011	2011	NUM
fueconorg-10374	229	11	)	)	PUNCT
fueconorg-10374	229	12	.	.	PUNCT
fueconorg-10374	230	1	auditor	auditor	NOUN
fueconorg-10374	230	2	’s	’s	PART
fueconorg-10374	230	3	perceptions	perception	NOUN
fueconorg-10374	230	4	of	of	ADP
fueconorg-10374	230	5	fair	fair	ADJ
fueconorg-10374	230	6	-	-	PUNCT
fueconorg-10374	230	7	value	value	NOUN
fueconorg-10374	230	8	accounting	accounting	NOUN
fueconorg-10374	230	9	:	:	PUNCT
fueconorg-10374	230	10	developing	develop	VERB
fueconorg-10374	230	11	country	country	NOUN
fueconorg-10374	230	12	evidence	evidence	NOUN
fueconorg-10374	230	13	.	.	PUNCT
fueconorg-10374	231	1	international	international	ADJ
fueconorg-10374	231	2	journal	journal	PROPN
fueconorg-10374	231	3	of	of	ADP
fueconorg-10374	231	4	auditing	auditing	NOUN
fueconorg-10374	231	5	,	,	PUNCT
fueconorg-10374	231	6	15(1	15(1	NUM
fueconorg-10374	231	7	)	)	PUNCT
fueconorg-10374	231	8	,	,	PUNCT
fueconorg-10374	231	9	66	66	NUM
fueconorg-10374	231	10	-	-	SYM
fueconorg-10374	231	11	87	87	NUM
fueconorg-10374	231	12	.	.	PUNCT
fueconorg-10374	232	1	https://doi.org/10.1111/j.1099-1123.2010.00423.x	https://doi.org/10.1111/j.1099-1123.2010.00423.x	PROPN
fueconorg-10374	232	2	laux	laux	PROPN
fueconorg-10374	232	3	,	,	PUNCT
fueconorg-10374	232	4	c.	c.	PROPN
fueconorg-10374	232	5	,	,	PUNCT
fueconorg-10374	232	6	&	&	CCONJ
fueconorg-10374	232	7	leuz	leuz	PROPN
fueconorg-10374	232	8	,	,	PUNCT
fueconorg-10374	232	9	c.	c.	PROPN
fueconorg-10374	232	10	(	(	PUNCT
fueconorg-10374	232	11	2009	2009	NUM
fueconorg-10374	232	12	)	)	PUNCT
fueconorg-10374	232	13	.	.	PUNCT
fueconorg-10374	233	1	did	do	VERB
fueconorg-10374	233	2	fair	fair	ADJ
fueconorg-10374	233	3	value	value	NOUN
fueconorg-10374	233	4	accounting	accounting	NOUN
fueconorg-10374	233	5	contribute	contribute	NOUN
fueconorg-10374	233	6	to	to	ADP
fueconorg-10374	233	7	the	the	DET
fueconorg-10374	233	8	financial	financial	ADJ
fueconorg-10374	233	9	crisis	crisis	NOUN
fueconorg-10374	233	10	?	?	PUNCT
fueconorg-10374	234	1	journal	journal	NOUN
fueconorg-10374	234	2	of	of	ADP
fueconorg-10374	234	3	economic	economic	ADJ
fueconorg-10374	234	4	perspectives	perspective	NOUN
fueconorg-10374	234	5	,	,	PUNCT
fueconorg-10374	234	6	24(1	24(1	NUM
fueconorg-10374	234	7	)	)	PUNCT
fueconorg-10374	234	8	,	,	PUNCT
fueconorg-10374	234	9	93	93	NUM
fueconorg-10374	234	10	-	-	SYM
fueconorg-10374	234	11	118	118	NUM
fueconorg-10374	234	12	.	.	PUNCT
fueconorg-10374	235	1	https://doi.org/10.3386/w15515	https://doi.org/10.3386/w15515	PRON
fueconorg-10374	235	2	malinić	malinić	NOUN
fueconorg-10374	235	3	,	,	PUNCT
fueconorg-10374	235	4	d.	d.	PROPN
fueconorg-10374	235	5	(	(	PUNCT
fueconorg-10374	235	6	2009	2009	NUM
fueconorg-10374	235	7	)	)	PUNCT
fueconorg-10374	235	8	.	.	PUNCT
fueconorg-10374	236	1	računovodstvo	računovodstvo	PROPN
fueconorg-10374	236	2	fer	fer	PROPN
fueconorg-10374	236	3	vrednosti	vrednosti	PROPN
fueconorg-10374	236	4	i	i	PRON
fueconorg-10374	236	5	volatilnost	volatilnost	VERB
fueconorg-10374	236	6	finansijskih	finansijskih	PROPN
fueconorg-10374	236	7	izveštaja	izveštaja	PROPN
fueconorg-10374	236	8	u	u	PROPN
fueconorg-10374	236	9	uslovima	uslovima	ADJ
fueconorg-10374	236	10	finansijske	finansijske	ADJ
fueconorg-10374	236	11	krize	krize	NOUN
fueconorg-10374	237	1	[	[	X
fueconorg-10374	237	2	fair	fair	ADJ
fueconorg-10374	237	3	value	value	NOUN
fueconorg-10374	237	4	accounting	accounting	NOUN
fueconorg-10374	237	5	and	and	CCONJ
fueconorg-10374	237	6	volatility	volatility	NOUN
fueconorg-10374	237	7	of	of	ADP
fueconorg-10374	237	8	financial	financial	ADJ
fueconorg-10374	237	9	statements	statement	NOUN
fueconorg-10374	237	10	in	in	ADP
fueconorg-10374	237	11	times	time	NOUN
fueconorg-10374	237	12	of	of	ADP
fueconorg-10374	237	13	financial	financial	ADJ
fueconorg-10374	237	14	crisis	crisis	NOUN
fueconorg-10374	237	15	]	]	PUNCT
fueconorg-10374	237	16	.	.	PUNCT
fueconorg-10374	238	1	ekonomika	ekonomika	PROPN
fueconorg-10374	238	2	preduzeća	preduzeća	ADV
fueconorg-10374	238	3	,	,	PUNCT
fueconorg-10374	238	4	57(7	57(7	PROPN
fueconorg-10374	238	5	-	-	SYM
fueconorg-10374	238	6	8)	8)	NUM
fueconorg-10374	238	7	,	,	PUNCT
fueconorg-10374	238	8	308	308	NUM
fueconorg-10374	238	9	-	-	SYM
fueconorg-10374	238	10	326	326	NUM
fueconorg-10374	238	11	.	.	PUNCT
fueconorg-10374	239	1	negovanović	negovanović	NOUN
fueconorg-10374	239	2	,	,	PUNCT
fueconorg-10374	239	3	m.	m.	NOUN
fueconorg-10374	239	4	(	(	PUNCT
fueconorg-10374	239	5	2014	2014	NUM
fueconorg-10374	239	6	)	)	PUNCT
fueconorg-10374	239	7	.	.	PUNCT
fueconorg-10374	240	1	msfi	msfi	NOUN
fueconorg-10374	240	2	13	13	NUM
fueconorg-10374	240	3	–	–	PUNCT
fueconorg-10374	240	4	odmeravanje	odmeravanje	PROPN
fueconorg-10374	240	5	fer	fer	PROPN
fueconorg-10374	240	6	vrednosti	vrednosti	PROPN
fueconorg-10374	240	7	[	[	X
fueconorg-10374	240	8	ifrs	ifrs	PROPN
fueconorg-10374	240	9	13	13	NUM
fueconorg-10374	240	10	fair	fair	ADJ
fueconorg-10374	240	11	value	value	NOUN
fueconorg-10374	240	12	measurement	measurement	NOUN
fueconorg-10374	240	13	]	]	PUNCT
fueconorg-10374	240	14	.	.	PUNCT
fueconorg-10374	241	1	privredni	privredni	PROPN
fueconorg-10374	241	2	savetnik	savetnik	PROPN
fueconorg-10374	241	3	,	,	PUNCT
fueconorg-10374	241	4	21,22/2014	21,22/2014	NUM
fueconorg-10374	241	5	,	,	PUNCT
fueconorg-10374	241	6	176	176	NUM
fueconorg-10374	241	7	-	-	SYM
fueconorg-10374	241	8	183	183	NUM
fueconorg-10374	241	9	.	.	PUNCT
fueconorg-10374	242	1	nguyen	nguyen	PROPN
fueconorg-10374	242	2	,	,	PUNCT
fueconorg-10374	242	3	l.	l.	PROPN
fueconorg-10374	242	4	u.	u.	PROPN
fueconorg-10374	242	5	(	(	PUNCT
fueconorg-10374	242	6	2019	2019	NUM
fueconorg-10374	242	7	)	)	PUNCT
fueconorg-10374	242	8	.	.	PUNCT
fueconorg-10374	243	1	the	the	DET
fueconorg-10374	243	2	(	(	PUNCT
fueconorg-10374	243	3	un)suitability	un)suitability	NOUN
fueconorg-10374	243	4	of	of	ADP
fueconorg-10374	243	5	fair	fair	ADJ
fueconorg-10374	243	6	-	-	PUNCT
fueconorg-10374	243	7	value	value	NOUN
fueconorg-10374	243	8	accounting	accounting	NOUN
fueconorg-10374	243	9	in	in	ADP
fueconorg-10374	243	10	emerging	emerge	VERB
fueconorg-10374	243	11	economies	economy	NOUN
fueconorg-10374	243	12	:	:	PUNCT
fueconorg-10374	243	13	the	the	DET
fueconorg-10374	243	14	case	case	NOUN
fueconorg-10374	243	15	of	of	ADP
fueconorg-10374	243	16	vietnam	vietnam	PROPN
fueconorg-10374	243	17	.	.	PUNCT
fueconorg-10374	243	18	journal	journal	PROPN
fueconorg-10374	243	19	of	of	ADP
fueconorg-10374	243	20	accounting	accounting	PROPN
fueconorg-10374	243	21	&	&	CCONJ
fueconorg-10374	243	22	organizational	organizational	ADJ
fueconorg-10374	243	23	change	change	NOUN
fueconorg-10374	243	24	,	,	PUNCT
fueconorg-10374	243	25	15(2	15(2	NUM
fueconorg-10374	243	26	)	)	PUNCT
fueconorg-10374	243	27	,	,	PUNCT
fueconorg-10374	243	28	170	170	NUM
fueconorg-10374	243	29	-	-	SYM
fueconorg-10374	243	30	197	197	NUM
fueconorg-10374	243	31	.	.	PUNCT
fueconorg-10374	244	1	https://doi.org/10.1108/jaoc-03-2018-0032	https://doi.org/10.1108/jaoc-03-2018-0032	PROPN
fueconorg-10374	244	2	nicoletti	nicoletti	NOUN
fueconorg-10374	244	3	,	,	PUNCT
fueconorg-10374	244	4	g.	g.	PROPN
fueconorg-10374	244	5	,	,	PUNCT
fueconorg-10374	244	6	scarpetta	scarpetta	PROPN
fueconorg-10374	244	7	,	,	PUNCT
fueconorg-10374	244	8	s.	s.	PROPN
fueconorg-10374	244	9	,	,	PUNCT
fueconorg-10374	244	10	&	&	CCONJ
fueconorg-10374	244	11	boylaud	boylaud	PROPN
fueconorg-10374	244	12	,	,	PUNCT
fueconorg-10374	244	13	o.	o.	PROPN
fueconorg-10374	244	14	(	(	PUNCT
fueconorg-10374	244	15	2000	2000	NUM
fueconorg-10374	244	16	)	)	PUNCT
fueconorg-10374	244	17	.	.	PUNCT
fueconorg-10374	245	1	summary	summary	NOUN
fueconorg-10374	245	2	indicators	indicator	NOUN
fueconorg-10374	245	3	of	of	ADP
fueconorg-10374	245	4	product	product	NOUN
fueconorg-10374	245	5	market	market	NOUN
fueconorg-10374	245	6	regulation	regulation	NOUN
fueconorg-10374	245	7	with	with	ADP
fueconorg-10374	245	8	an	an	DET
fueconorg-10374	245	9	extension	extension	NOUN
fueconorg-10374	245	10	to	to	ADP
fueconorg-10374	245	11	employment	employment	NOUN
fueconorg-10374	245	12	protection	protection	NOUN
fueconorg-10374	245	13	legislation	legislation	NOUN
fueconorg-10374	245	14	.	.	PUNCT
fueconorg-10374	246	1	oecd	oecd	PROPN
fueconorg-10374	246	2	economics	economics	PROPN
fueconorg-10374	246	3	department	department	PROPN
fueconorg-10374	246	4	working	working	PROPN
fueconorg-10374	246	5	paper	paper	PROPN
fueconorg-10374	246	6	no	no	INTJ
fueconorg-10374	246	7	.	.	PROPN
fueconorg-10374	246	8	226	226	NUM
fueconorg-10374	246	9	,	,	PUNCT
fueconorg-10374	246	10	87	87	NUM
fueconorg-10374	246	11	pp	pp	NOUN
fueconorg-10374	246	12	.	.	PUNCT
fueconorg-10374	247	1	https://doi.org/10.1787/215182844604	https://doi.org/10.1787/215182844604	PROPN
fueconorg-10374	247	2	okafor	okafor	PROPN
fueconorg-10374	247	3	,	,	PUNCT
fueconorg-10374	247	4	c.	c.	PROPN
fueconorg-10374	247	5	,	,	PUNCT
fueconorg-10374	247	6	&	&	CCONJ
fueconorg-10374	247	7	ogiedu	ogiedu	PROPN
fueconorg-10374	247	8	,	,	PUNCT
fueconorg-10374	248	1	k.	k.	PROPN
fueconorg-10374	248	2	o.	o.	PROPN
fueconorg-10374	248	3	(	(	PUNCT
fueconorg-10374	248	4	2012	2012	NUM
fueconorg-10374	248	5	)	)	PUNCT
fueconorg-10374	248	6	.	.	PUNCT
fueconorg-10374	249	1	perceptions	perception	NOUN
fueconorg-10374	249	2	of	of	ADP
fueconorg-10374	249	3	fair	fair	ADJ
fueconorg-10374	249	4	value	value	NOUN
fueconorg-10374	249	5	accounting	accounting	NOUN
fueconorg-10374	249	6	:	:	PUNCT
fueconorg-10374	249	7	evidence	evidence	NOUN
fueconorg-10374	249	8	from	from	ADP
fueconorg-10374	249	9	nigeria	nigeria	PROPN
fueconorg-10374	249	10	.	.	PUNCT
fueconorg-10374	250	1	journal	journal	PROPN
fueconorg-10374	250	2	of	of	ADP
fueconorg-10374	250	3	research	research	NOUN
fueconorg-10374	250	4	in	in	ADP
fueconorg-10374	250	5	national	national	ADJ
fueconorg-10374	250	6	development	development	NOUN
fueconorg-10374	250	7	,	,	PUNCT
fueconorg-10374	250	8	10(3	10(3	NUM
fueconorg-10374	250	9	)	)	PUNCT
fueconorg-10374	250	10	,	,	PUNCT
fueconorg-10374	250	11	417	417	NUM
fueconorg-10374	250	12	-	-	SYM
fueconorg-10374	250	13	432	432	NUM
fueconorg-10374	250	14	.	.	PUNCT
fueconorg-10374	251	1	available	available	ADJ
fueconorg-10374	251	2	at	at	ADP
fueconorg-10374	251	3	:	:	PUNCT
fueconorg-10374	251	4	www.transcampus.org./journals	www.transcampus.org./journal	NOUN
fueconorg-10374	251	5	and	and	CCONJ
fueconorg-10374	251	6	www.ajol.info/journals/jorind	www.ajol.info/journals/jorind	NOUN
fueconorg-10374	251	7	accessed	access	VERB
fueconorg-10374	251	8	on	on	ADP
fueconorg-10374	251	9	:	:	PUNCT
fueconorg-10374	251	10	22	22	NUM
fueconorg-10374	251	11	november	november	PROPN
fueconorg-10374	251	12	2019	2019	NUM
fueconorg-10374	251	13	.	.	PUNCT
fueconorg-10374	252	1	https://doi.org/10.2139/ssrn.2027492	https://doi.org/10.2139/ssrn.2027492	PROPN
fueconorg-10374	252	2	http://ssrn.com/abstract=1274024	http://ssrn.com/abstract=1274024	PROPN
fueconorg-10374	252	3	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=%0b1269743	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=%0b1269743	VERB
fueconorg-10374	252	4	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=%0b1269743	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=%0b1269743	PROPN
fueconorg-10374	252	5	http://faculty.chicagobooth.edu/valeri.nikolaev/pdf/fairvaluepaper_rast_conference.pdf	http://faculty.chicagobooth.edu/valeri.nikolaev/pdf/fairvaluepaper_rast_conference.pdf	NOUN
fueconorg-10374	252	6	https://doi.org/10.2308/jeta-51477	https://doi.org/10.2308/jeta-51477	NOUN
fueconorg-10374	252	7	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1857175	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1857175	PROPN
fueconorg-10374	252	8	http://www.ifac.org/publications-resources/staff-audit-practice-alert-challenges-auditing-fair-value-accounting-estimate	http://www.ifac.org/publications-resources/staff-audit-practice-alert-challenges-auditing-fair-value-accounting-estimate	ADJ
fueconorg-10374	252	9	http://www.ifac.org/publications-resources/staff-audit-practice-alert-challenges-auditing-fair-value-accounting-estimate	http://www.ifac.org/publications-resources/staff-audit-practice-alert-challenges-auditing-fair-value-accounting-estimate	NOUN
fueconorg-10374	252	10	http://www.mfin.gov.rs/	http://www.mfin.gov.rs/	PROPN
fueconorg-10374	252	11	http://www.mfin.gov.rs/	http://www.mfin.gov.rs/	NOUN
fueconorg-10374	252	12	https://cpb-us-w2.wpmucdn.com/u.osu.edu/dist/7/36891/files/2017/07/haldeman2006-1d3fwgd.pdf	https://cpb-us-w2.wpmucdn.com/u.osu.edu/dist/7/36891/files/2017/07/haldeman2006-1d3fwgd.pdf	NOUN
fueconorg-10374	252	13	https://doi.org/10.5937/esd1902001j	https://doi.org/10.5937/esd1902001j	NOUN
fueconorg-10374	252	14	https://www.isarhq.org/2014_downloads/papers/isar2014_joe_vandervelde_wu.pdf	https://www.isarhq.org/2014_downloads/papers/isar2014_joe_vandervelde_wu.pdf	NOUN
fueconorg-10374	252	15	https://doi.org/10.1111/j.1099-1123.2010.00423.x	https://doi.org/10.1111/j.1099-1123.2010.00423.x	NOUN
fueconorg-10374	252	16	https://doi.org/10.3386/w15515	https://doi.org/10.3386/w15515	NUM
fueconorg-10374	252	17	https://doi.org/10.1108/jaoc-03-2018-0032	https://doi.org/10.1108/jaoc-03-2018-0032	PROPN
fueconorg-10374	252	18	https://doi.org/10.1787/215182844604	https://doi.org/10.1787/215182844604	VERB
fueconorg-10374	252	19	http://www.transcampus.org./journals	http://www.transcampus.org./journal	NOUN
fueconorg-10374	252	20	http://www.ajol.info/journals/jorind	http://www.ajol.info/journals/jorind	VERB
fueconorg-10374	252	21	the	the	DET
fueconorg-10374	252	22	challenges	challenge	NOUN
fueconorg-10374	252	23	in	in	ADP
fueconorg-10374	252	24	auditing	audit	VERB
fueconorg-10374	252	25	financial	financial	ADJ
fueconorg-10374	252	26	statements	statement	NOUN
fueconorg-10374	252	27	at	at	ADP
fueconorg-10374	252	28	fair	fair	ADJ
fueconorg-10374	252	29	value	value	NOUN
fueconorg-10374	252	30	concept	concept	NOUN
fueconorg-10374	252	31	(	(	PUNCT
fueconorg-10374	252	32	fvc	fvc	PROPN
fueconorg-10374	252	33	)	)	PUNCT
fueconorg-10374	252	34	in	in	ADP
fueconorg-10374	252	35	developing	develop	VERB
fueconorg-10374	252	36	economies	economy	NOUN
fueconorg-10374	252	37	...	...	PUNCT
fueconorg-10374	253	1	67	67	NUM
fueconorg-10374	253	2	oyweo	oyweo	PROPN
fueconorg-10374	253	3	b.	b.	PROPN
fueconorg-10374	253	4	,	,	PUNCT
fueconorg-10374	253	5	emebinah	emebinah	PROPN
fueconorg-10374	253	6	e.	e.	PROPN
fueconorg-10374	253	7	,	,	PUNCT
fueconorg-10374	253	8	&	&	CCONJ
fueconorg-10374	253	9	savage	savage	PROPN
fueconorg-10374	253	10	r.	r.	PROPN
fueconorg-10374	253	11	(	(	PUNCT
fueconorg-10374	253	12	2020	2020	NUM
fueconorg-10374	253	13	)	)	PUNCT
fueconorg-10374	253	14	.	.	PUNCT
fueconorg-10374	254	1	challenges	challenge	NOUN
fueconorg-10374	254	2	in	in	ADP
fueconorg-10374	254	3	auditing	audit	VERB
fueconorg-10374	254	4	fair	fair	ADJ
fueconorg-10374	254	5	value	value	NOUN
fueconorg-10374	254	6	measurement	measurement	NOUN
fueconorg-10374	254	7	and	and	CCONJ
fueconorg-10374	254	8	accounting	accounting	NOUN
fueconorg-10374	254	9	estimates	estimate	NOUN
fueconorg-10374	254	10	:	:	PUNCT
fueconorg-10374	254	11	some	some	DET
fueconorg-10374	254	12	evidence	evidence	NOUN
fueconorg-10374	254	13	of	of	ADP
fueconorg-10374	254	14	the	the	DET
fueconorg-10374	254	15	field	field	NOUN
fueconorg-10374	254	16	.	.	PUNCT
fueconorg-10374	255	1	journal	journal	NOUN
fueconorg-10374	255	2	of	of	ADP
fueconorg-10374	255	3	financial	financial	ADJ
fueconorg-10374	255	4	reporting	reporting	NOUN
fueconorg-10374	255	5	and	and	CCONJ
fueconorg-10374	255	6	accounting	accounting	NOUN
fueconorg-10374	255	7	,	,	PUNCT
fueconorg-10374	255	8	18(1	18(1	NUM
fueconorg-10374	255	9	)	)	PUNCT
fueconorg-10374	255	10	,	,	PUNCT
fueconorg-10374	255	11	51	51	NUM
fueconorg-10374	255	12	-	-	SYM
fueconorg-10374	255	13	75	75	NUM
fueconorg-10374	255	14	.	.	PUNCT
fueconorg-10374	256	1	https://doi.org/10.1108/jfra-01-2019-0002	https://doi.org/10.1108/jfra-01-2019-0002	NOUN
fueconorg-10374	256	2	pantelić	pantelić	NOUN
fueconorg-10374	256	3	,	,	PUNCT
fueconorg-10374	256	4	m.	m.	NOUN
fueconorg-10374	256	5	(	(	PUNCT
fueconorg-10374	256	6	2021	2021	NUM
fueconorg-10374	256	7	)	)	PUNCT
fueconorg-10374	256	8	.	.	PUNCT
fueconorg-10374	257	1	problemi	problemi	NOUN
fueconorg-10374	257	2	u	u	NOUN
fueconorg-10374	257	3	primeni	primeni	PROPN
fueconorg-10374	257	4	računovodstva	računovodstva	PROPN
fueconorg-10374	257	5	fer	fer	PROPN
fueconorg-10374	257	6	vrednosti	vrednosti	PROPN
fueconorg-10374	258	1	[	[	X
fueconorg-10374	258	2	problems	problem	NOUN
fueconorg-10374	258	3	in	in	ADP
fueconorg-10374	258	4	the	the	DET
fueconorg-10374	258	5	application	application	NOUN
fueconorg-10374	258	6	of	of	ADP
fueconorg-10374	258	7	fair	fair	ADJ
fueconorg-10374	258	8	value	value	NOUN
fueconorg-10374	258	9	accounting	accounting	NOUN
fueconorg-10374	258	10	]	]	PUNCT
fueconorg-10374	258	11	.	.	PUNCT
fueconorg-10374	259	1	in	in	ADP
fueconorg-10374	259	2	računovodstvena	računovodstvena	NOUN
fueconorg-10374	259	3	znanja	znanja	PROPN
fueconorg-10374	259	4	kao	kao	PROPN
fueconorg-10374	259	5	činilac	činilac	PROPN
fueconorg-10374	259	6	ekonomskog	ekonomskog	INTJ
fueconorg-10374	259	7	i	i	PRON
fueconorg-10374	259	8	društvenog	društvenog	VERB
fueconorg-10374	260	1	napretka	napretka	ADJ
fueconorg-10374	260	2	[	[	X
fueconorg-10374	260	3	accounting	accounting	NOUN
fueconorg-10374	260	4	knowledge	knowledge	NOUN
fueconorg-10374	260	5	as	as	ADP
fueconorg-10374	260	6	a	a	DET
fueconorg-10374	260	7	factor	factor	NOUN
fueconorg-10374	260	8	of	of	ADP
fueconorg-10374	260	9	economic	economic	ADJ
fueconorg-10374	260	10	and	and	CCONJ
fueconorg-10374	260	11	social	social	ADJ
fueconorg-10374	260	12	progress	progress	NOUN
fueconorg-10374	260	13	]	]	PUNCT
fueconorg-10374	260	14	.	.	PUNCT
fueconorg-10374	261	1	ekonomski	ekonomski	PROPN
fueconorg-10374	261	2	fakultet	fakultet	PROPN
fueconorg-10374	261	3	kragujevac	kragujevac	PROPN
fueconorg-10374	261	4	,	,	PUNCT
fueconorg-10374	261	5	pp	pp	ADJ
fueconorg-10374	261	6	.	.	PUNCT
fueconorg-10374	262	1	202	202	NUM
fueconorg-10374	262	2	-	-	SYM
fueconorg-10374	262	3	217	217	NUM
fueconorg-10374	262	4	.	.	PUNCT
fueconorg-10374	263	1	pcaob	pcaob	NOUN
fueconorg-10374	263	2	(	(	PUNCT
fueconorg-10374	263	3	2013	2013	NUM
fueconorg-10374	263	4	)	)	PUNCT
fueconorg-10374	263	5	.	.	PUNCT
fueconorg-10374	264	1	pcaob	pcaob	NOUN
fueconorg-10374	264	2	issues	issue	NOUN
fueconorg-10374	264	3	report	report	VERB
fueconorg-10374	264	4	on	on	ADP
fueconorg-10374	264	5	2007	2007	NUM
fueconorg-10374	264	6	-	-	SYM
fueconorg-10374	264	7	2010	2010	NUM
fueconorg-10374	264	8	inspections	inspection	NOUN
fueconorg-10374	264	9	of	of	ADP
fueconorg-10374	264	10	domestic	domestic	ADJ
fueconorg-10374	264	11	firms	firm	NOUN
fueconorg-10374	264	12	that	that	PRON
fueconorg-10374	264	13	audit	audit	VERB
fueconorg-10374	264	14	100	100	NUM
fueconorg-10374	264	15	or	or	CCONJ
fueconorg-10374	264	16	fewer	few	ADJ
fueconorg-10374	264	17	public	public	ADJ
fueconorg-10374	264	18	companies	company	NOUN
fueconorg-10374	264	19	.	.	PUNCT
fueconorg-10374	265	1	washington	washington	PROPN
fueconorg-10374	265	2	,	,	PUNCT
fueconorg-10374	265	3	http://pcaobus.org	http://pcaobus.org	PROPN
fueconorg-10374	265	4	accessed	access	VERB
fueconorg-10374	265	5	on	on	ADP
fueconorg-10374	265	6	:	:	PUNCT
fueconorg-10374	265	7	20	20	NUM
fueconorg-10374	265	8	november	november	PROPN
fueconorg-10374	265	9	2019	2019	NUM
fueconorg-10374	265	10	.	.	PUNCT
fueconorg-10374	266	1	peng	peng	PROPN
fueconorg-10374	266	2	,	,	PUNCT
fueconorg-10374	266	3	s.	s.	PROPN
fueconorg-10374	266	4	,	,	PUNCT
fueconorg-10374	266	5	&	&	CCONJ
fueconorg-10374	266	6	bewley	bewley	PROPN
fueconorg-10374	266	7	,	,	PUNCT
fueconorg-10374	266	8	k.	k.	PROPN
fueconorg-10374	266	9	(	(	PUNCT
fueconorg-10374	266	10	2009	2009	NUM
fueconorg-10374	266	11	)	)	PUNCT
fueconorg-10374	266	12	.	.	PUNCT
fueconorg-10374	267	1	adaptability	adaptability	NOUN
fueconorg-10374	267	2	of	of	ADP
fueconorg-10374	267	3	fair	fair	ADJ
fueconorg-10374	267	4	value	value	NOUN
fueconorg-10374	267	5	accounting	accounting	NOUN
fueconorg-10374	267	6	in	in	ADP
fueconorg-10374	267	7	china	china	PROPN
fueconorg-10374	267	8	:	:	PUNCT
fueconorg-10374	267	9	assessment	assessment	NOUN
fueconorg-10374	267	10	of	of	ADP
fueconorg-10374	267	11	an	an	DET
fueconorg-10374	267	12	emerging	emerge	VERB
fueconorg-10374	267	13	economy	economy	NOUN
fueconorg-10374	267	14	converging	converge	VERB
fueconorg-10374	267	15	with	with	ADP
fueconorg-10374	267	16	ifrs	ifrs	PROPN
fueconorg-10374	267	17	(	(	PUNCT
fueconorg-10374	267	18	january	january	PROPN
fueconorg-10374	267	19	11	11	NUM
fueconorg-10374	267	20	,	,	PUNCT
fueconorg-10374	267	21	2009	2009	NUM
fueconorg-10374	267	22	)	)	PUNCT
fueconorg-10374	267	23	.	.	PUNCT
fueconorg-10374	268	1	in	in	ADP
fueconorg-10374	268	2	:	:	PUNCT
fueconorg-10374	268	3	caaa	caaa	NOUN
fueconorg-10374	268	4	annual	annual	ADJ
fueconorg-10374	268	5	conference	conference	NOUN
fueconorg-10374	268	6	2009	2009	NUM
fueconorg-10374	268	7	paper	paper	NOUN
fueconorg-10374	268	8	.	.	PUNCT
fueconorg-10374	269	1	http://ssrn.com/abstract=1326004	http://ssrn.com/abstract=1326004	AUX
fueconorg-10374	269	2	accessed	access	VERB
fueconorg-10374	269	3	on	on	ADP
fueconorg-10374	269	4	:	:	PUNCT
fueconorg-10374	269	5	17	17	NUM
fueconorg-10374	269	6	november	november	PROPN
fueconorg-10374	269	7	2019	2019	NUM
fueconorg-10374	269	8	.	.	PUNCT
fueconorg-10374	270	1	procházka	procházka	PROPN
fueconorg-10374	270	2	,	,	PUNCT
fueconorg-10374	270	3	d.	d.	PROPN
fueconorg-10374	270	4	(	(	PUNCT
fueconorg-10374	270	5	2011	2011	NUM
fueconorg-10374	270	6	)	)	PUNCT
fueconorg-10374	270	7	.	.	PUNCT
fueconorg-10374	271	1	the	the	DET
fueconorg-10374	271	2	role	role	NOUN
fueconorg-10374	271	3	of	of	ADP
fueconorg-10374	271	4	fair	fair	ADJ
fueconorg-10374	271	5	value	value	NOUN
fueconorg-10374	271	6	measurement	measurement	NOUN
fueconorg-10374	271	7	in	in	ADP
fueconorg-10374	271	8	the	the	DET
fueconorg-10374	271	9	recent	recent	ADJ
fueconorg-10374	271	10	financial	financial	ADJ
fueconorg-10374	271	11	crunch	crunch	NOUN
fueconorg-10374	271	12	.	.	PUNCT
fueconorg-10374	272	1	prague	prague	PROPN
fueconorg-10374	272	2	economic	economic	ADJ
fueconorg-10374	272	3	papers	paper	NOUN
fueconorg-10374	272	4	,	,	PUNCT
fueconorg-10374	272	5	20(1	20(1	NUM
fueconorg-10374	272	6	)	)	PUNCT
fueconorg-10374	272	7	,	,	PUNCT
fueconorg-10374	272	8	71	71	NUM
fueconorg-10374	272	9	-	-	SYM
fueconorg-10374	272	10	88	88	NUM
fueconorg-10374	272	11	.	.	PUNCT
fueconorg-10374	273	1	https://doi.org/10.18267/j.pep.388	https://doi.org/10.18267/j.pep.388	PRON
fueconorg-10374	273	2	rupić	rupić	PROPN
fueconorg-10374	273	3	,	,	PUNCT
fueconorg-10374	273	4	b.	b.	PROPN
fueconorg-10374	273	5	,	,	PUNCT
fueconorg-10374	273	6	&	&	CCONJ
fueconorg-10374	273	7	bоnić	bоnić	PROPN
fueconorg-10374	273	8	,	,	PUNCT
fueconorg-10374	273	9	lj	lj	PROPN
fueconorg-10374	273	10	.	.	PUNCT
fueconorg-10374	273	11	(	(	PUNCT
fueconorg-10374	273	12	2015	2015	NUM
fueconorg-10374	273	13	)	)	PUNCT
fueconorg-10374	273	14	.	.	PUNCT
fueconorg-10374	274	1	spеcifičnоsti	spеcifičnоsti	NOUN
fueconorg-10374	274	2	kоncеpta	kоncеpta	VERB
fueconorg-10374	274	3	fеr	fеr	PROPN
fueconorg-10374	275	1	vrеdnоsti	vrеdnоsti	NOUN
fueconorg-10374	275	2	u	u	PROPN
fueconorg-10374	275	3	finansijskоm	finansijskоm	NOUN
fueconorg-10374	275	4	izvеštavanju	izvеštavanju	ADJ
fueconorg-10374	275	5	[	[	PUNCT
fueconorg-10374	275	6	the	the	DET
fueconorg-10374	275	7	fair	fair	ADJ
fueconorg-10374	275	8	value	value	NOUN
fueconorg-10374	275	9	concept	concept	NOUN
fueconorg-10374	275	10	specifics	specific	NOUN
fueconorg-10374	275	11	in	in	ADP
fueconorg-10374	275	12	financial	financial	ADJ
fueconorg-10374	275	13	reporting	reporting	NOUN
fueconorg-10374	275	14	and	and	CCONJ
fueconorg-10374	275	15	auditing	auditing	NOUN
fueconorg-10374	275	16	]	]	PUNCT
fueconorg-10374	275	17	.	.	PUNCT
fueconorg-10374	276	1	еkоnоmskе	еkоnоmskе	ADJ
fueconorg-10374	276	2	tеmе	tеmе	PROPN
fueconorg-10374	276	3	,	,	PUNCT
fueconorg-10374	276	4	53(1	53(1	NOUN
fueconorg-10374	276	5	)	)	PUNCT
fueconorg-10374	276	6	,	,	PUNCT
fueconorg-10374	276	7	123	123	NUM
fueconorg-10374	276	8	-	-	SYM
fueconorg-10374	276	9	145	145	NUM
fueconorg-10374	276	10	.	.	PUNCT
fueconorg-10374	277	1	https://doi.org/10	https://doi.org/10	PROPN
fueconorg-10374	277	2	.	.	PUNCT
fueconorg-10374	278	1	1515	1515	NUM
fueconorg-10374	278	2	/	/	SYM
fueconorg-10374	278	3	ethemes-2015	ethemes-2015	PROPN
fueconorg-10374	278	4	-	-	PUNCT
fueconorg-10374	278	5	0008	0008	NUM
fueconorg-10374	278	6	ryan	ryan	NOUN
fueconorg-10374	278	7	,	,	PUNCT
fueconorg-10374	278	8	s.	s.	PROPN
fueconorg-10374	278	9	(	(	PUNCT
fueconorg-10374	278	10	2008	2008	NUM
fueconorg-10374	278	11	)	)	PUNCT
fueconorg-10374	278	12	.	.	PUNCT
fueconorg-10374	279	1	accounting	account	VERB
fueconorg-10374	279	2	in	in	ADP
fueconorg-10374	279	3	and	and	CCONJ
fueconorg-10374	279	4	for	for	ADP
fueconorg-10374	279	5	the	the	DET
fueconorg-10374	279	6	subprime	subprime	ADJ
fueconorg-10374	279	7	crisis	crisis	NOUN
fueconorg-10374	279	8	.	.	PUNCT
fueconorg-10374	280	1	the	the	DET
fueconorg-10374	280	2	accounting	accounting	PROPN
fueconorg-10374	280	3	review	review	PROPN
fueconorg-10374	280	4	,	,	PUNCT
fueconorg-10374	280	5	83(6	83(6	PROPN
fueconorg-10374	280	6	)	)	PUNCT
fueconorg-10374	280	7	,	,	PUNCT
fueconorg-10374	280	8	1605–1638	1605–1638	NUM
fueconorg-10374	280	9	.	.	PUNCT
fueconorg-10374	281	1	https://doi.org/10.2308/accr.2008.83.6.1605	https://doi.org/10.2308/accr.2008.83.6.1605	PROPN
fueconorg-10374	281	2	siam	siam	PROPN
fueconorg-10374	281	3	,	,	PUNCT
fueconorg-10374	281	4	w.	w.	PROPN
fueconorg-10374	281	5	,	,	PUNCT
fueconorg-10374	281	6	&	&	CCONJ
fueconorg-10374	281	7	abdullatif	abdullatif	PROPN
fueconorg-10374	281	8	,	,	PUNCT
fueconorg-10374	281	9	m.	m.	NOUN
fueconorg-10374	281	10	(	(	PUNCT
fueconorg-10374	281	11	2011	2011	NUM
fueconorg-10374	281	12	)	)	PUNCT
fueconorg-10374	281	13	.	.	PUNCT
fueconorg-10374	282	1	fair	fair	ADJ
fueconorg-10374	282	2	value	value	NOUN
fueconorg-10374	282	3	accounting	accounting	NOUN
fueconorg-10374	282	4	usefulness	usefulness	NOUN
fueconorg-10374	282	5	and	and	CCONJ
fueconorg-10374	282	6	implementation	implementation	NOUN
fueconorg-10374	282	7	obstacles	obstacle	NOUN
fueconorg-10374	282	8	:	:	PUNCT
fueconorg-10374	282	9	views	view	NOUN
fueconorg-10374	282	10	from	from	ADP
fueconorg-10374	282	11	bankers	banker	NOUN
fueconorg-10374	282	12	in	in	ADP
fueconorg-10374	282	13	jordan	jordan	PROPN
fueconorg-10374	282	14	.	.	PUNCT
fueconorg-10374	283	1	in	in	ADP
fueconorg-10374	283	2	:	:	PUNCT
fueconorg-10374	283	3	research	research	NOUN
fueconorg-10374	283	4	in	in	ADP
fueconorg-10374	283	5	accounting	account	VERB
fueconorg-10374	283	6	in	in	ADP
fueconorg-10374	283	7	emerging	emerge	VERB
fueconorg-10374	283	8	economies	economy	NOUN
fueconorg-10374	283	9	:	:	PUNCT
fueconorg-10374	283	10	accounting	account	VERB
fueconorg-10374	283	11	in	in	ADP
fueconorg-10374	283	12	asia	asia	PROPN
fueconorg-10374	283	13	,	,	PUNCT
fueconorg-10374	283	14	volume	volume	NOUN
fueconorg-10374	283	15	11	11	NUM
fueconorg-10374	283	16	(	(	PUNCT
fueconorg-10374	283	17	pp	pp	ADJ
fueconorg-10374	283	18	.	.	PUNCT
fueconorg-10374	283	19	83	83	NUM
fueconorg-10374	283	20	-	-	SYM
fueconorg-10374	283	21	107	107	NUM
fueconorg-10374	283	22	)	)	PUNCT
fueconorg-10374	283	23	.	.	PUNCT
fueconorg-10374	284	1	emerald	emerald	PROPN
fueconorg-10374	284	2	publishing	publishing	PROPN
fueconorg-10374	284	3	limited	limit	VERB
fueconorg-10374	284	4	.	.	PUNCT
fueconorg-10374	285	1	stojilković	stojilković	NOUN
fueconorg-10374	285	2	,	,	PUNCT
fueconorg-10374	285	3	m.	m.	NOUN
fueconorg-10374	285	4	(	(	PUNCT
fueconorg-10374	285	5	2011	2011	NUM
fueconorg-10374	285	6	)	)	PUNCT
fueconorg-10374	285	7	.	.	PUNCT
fueconorg-10374	286	1	towards	towards	ADP
fueconorg-10374	286	2	a	a	DET
fueconorg-10374	286	3	criticism	criticism	NOUN
fueconorg-10374	286	4	of	of	ADP
fueconorg-10374	286	5	fair	fair	ADJ
fueconorg-10374	286	6	value	value	NOUN
fueconorg-10374	286	7	accounting	accounting	NOUN
fueconorg-10374	286	8	.	.	PUNCT
fueconorg-10374	287	1	facta	facta	PROPN
fueconorg-10374	287	2	universitatis	universitatis	PROPN
fueconorg-10374	287	3	,	,	PUNCT
fueconorg-10374	287	4	series	series	NOUN
fueconorg-10374	287	5	:	:	PUNCT
fueconorg-10374	287	6	economics	economic	NOUN
fueconorg-10374	287	7	and	and	CCONJ
fueconorg-10374	287	8	organization	organization	NOUN
fueconorg-10374	287	9	,	,	PUNCT
fueconorg-10374	287	10	8(1	8(1	NOUN
fueconorg-10374	287	11	)	)	PUNCT
fueconorg-10374	287	12	,	,	PUNCT
fueconorg-10374	287	13	91	91	NUM
fueconorg-10374	287	14	-	-	SYM
fueconorg-10374	287	15	109	109	NUM
fueconorg-10374	287	16	.	.	PUNCT
fueconorg-10374	288	1	tabachnick	tabachnick	PROPN
fueconorg-10374	288	2	,	,	PUNCT
fueconorg-10374	288	3	b.	b.	PROPN
fueconorg-10374	288	4	g.	g.	PROPN
fueconorg-10374	288	5	,	,	PUNCT
fueconorg-10374	288	6	&	&	CCONJ
fueconorg-10374	288	7	fidell	fidell	PROPN
fueconorg-10374	288	8	,	,	PUNCT
fueconorg-10374	288	9	l.	l.	PROPN
fueconorg-10374	288	10	(	(	PUNCT
fueconorg-10374	288	11	2007	2007	NUM
fueconorg-10374	288	12	)	)	PUNCT
fueconorg-10374	288	13	.	.	PUNCT
fueconorg-10374	289	1	using	use	VERB
fueconorg-10374	289	2	multivariate	multivariate	NOUN
fueconorg-10374	289	3	statistics	statistic	NOUN
fueconorg-10374	289	4	.	.	PUNCT
fueconorg-10374	290	1	usa	usa	PROPN
fueconorg-10374	290	2	:	:	PUNCT
fueconorg-10374	290	3	pearson	pearson	PROPN
fueconorg-10374	290	4	education	education	PROPN
fueconorg-10374	290	5	,	,	PUNCT
fueconorg-10374	290	6	inc	inc	PROPN
fueconorg-10374	290	7	.	.	PROPN
fueconorg-10374	290	8	yao	yao	PROPN
fueconorg-10374	290	9	,	,	PUNCT
fueconorg-10374	290	10	d.	d.	PROPN
fueconorg-10374	290	11	f.	f.	PROPN
fueconorg-10374	290	12	y.	y.	PROPN
fueconorg-10374	290	13	,	,	PUNCT
fueconorg-10374	290	14	percy	percy	PROPN
fueconorg-10374	290	15	,	,	PUNCT
fueconorg-10374	290	16	m.	m.	NOUN
fueconorg-10374	290	17	,	,	PUNCT
fueconorg-10374	290	18	&	&	CCONJ
fueconorg-10374	290	19	hu	hu	PROPN
fueconorg-10374	290	20	,	,	PUNCT
fueconorg-10374	290	21	f.	f.	PROPN
fueconorg-10374	290	22	(	(	PUNCT
fueconorg-10374	290	23	2015	2015	NUM
fueconorg-10374	290	24	)	)	PUNCT
fueconorg-10374	290	25	.	.	PUNCT
fueconorg-10374	291	1	fair	fair	ADJ
fueconorg-10374	291	2	value	value	NOUN
fueconorg-10374	291	3	accounting	account	VERB
fueconorg-10374	291	4	for	for	ADP
fueconorg-10374	291	5	non	non	ADJ
fueconorg-10374	291	6	-	-	ADJ
fueconorg-10374	291	7	current	current	ADJ
fueconorg-10374	291	8	assets	asset	NOUN
fueconorg-10374	291	9	and	and	CCONJ
fueconorg-10374	291	10	audit	audit	NOUN
fueconorg-10374	291	11	fees	fee	NOUN
fueconorg-10374	291	12	:	:	PUNCT
fueconorg-10374	291	13	evidence	evidence	NOUN
fueconorg-10374	291	14	from	from	ADP
fueconorg-10374	291	15	australian	australian	ADJ
fueconorg-10374	291	16	companies	company	NOUN
fueconorg-10374	291	17	.	.	PUNCT
fueconorg-10374	292	1	journal	journal	PROPN
fueconorg-10374	292	2	of	of	ADP
fueconorg-10374	292	3	contemporary	contemporary	PROPN
fueconorg-10374	292	4	accounting	accounting	PROPN
fueconorg-10374	292	5	&	&	CCONJ
fueconorg-10374	292	6	economics	economic	NOUN
fueconorg-10374	292	7	,	,	PUNCT
fueconorg-10374	292	8	11(1	11(1	NUM
fueconorg-10374	292	9	)	)	PUNCT
fueconorg-10374	292	10	,	,	PUNCT
fueconorg-10374	292	11	31	31	NUM
fueconorg-10374	292	12	-	-	SYM
fueconorg-10374	292	13	45	45	NUM
fueconorg-10374	292	14	.	.	PUNCT
fueconorg-10374	293	1	https://doi.org/10.1016/j.jcae.2014.12.003	https://doi.org/10.1016/j.jcae.2014.12.003	PROPN
fueconorg-10374	293	2	zack	zack	PROPN
fueconorg-10374	293	3	,	,	PUNCT
fueconorg-10374	293	4	g.	g.	PROPN
fueconorg-10374	293	5	(	(	PUNCT
fueconorg-10374	293	6	2009	2009	NUM
fueconorg-10374	293	7	)	)	PUNCT
fueconorg-10374	293	8	.	.	PUNCT
fueconorg-10374	294	1	fair	fair	ADJ
fueconorg-10374	294	2	value	value	NOUN
fueconorg-10374	294	3	accounting	accounting	NOUN
fueconorg-10374	294	4	fraud	fraud	NOUN
fueconorg-10374	294	5	new	new	ADJ
fueconorg-10374	294	6	global	global	ADJ
fueconorg-10374	294	7	risks	risk	NOUN
fueconorg-10374	294	8	and	and	CCONJ
fueconorg-10374	294	9	detection	detection	NOUN
fueconorg-10374	294	10	techniques	technique	NOUN
fueconorg-10374	294	11	.	.	PUNCT
fueconorg-10374	295	1	hoboken	hoboken	PROPN
fueconorg-10374	295	2	,	,	PUNCT
fueconorg-10374	295	3	new	new	PROPN
fueconorg-10374	295	4	jersey	jersey	PROPN
fueconorg-10374	295	5	:	:	PUNCT
fueconorg-10374	295	6	john	john	PROPN
fueconorg-10374	295	7	wiley	wiley	PROPN
fueconorg-10374	295	8	&	&	CCONJ
fueconorg-10374	295	9	sons	sons	PROPN
fueconorg-10374	295	10	,	,	PUNCT
fueconorg-10374	295	11	inc	inc	PROPN
fueconorg-10374	295	12	.	.	PROPN
fueconorg-10374	295	13	zakon	zakon	PROPN
fueconorg-10374	295	14	o	o	PROPN
fueconorg-10374	295	15	računovodstvu	računovodstvu	VERB
fueconorg-10374	296	1	[	[	X
fueconorg-10374	296	2	serbian	serbian	ADJ
fueconorg-10374	296	3	law	law	NOUN
fueconorg-10374	296	4	on	on	ADP
fueconorg-10374	296	5	accounting	account	VERB
fueconorg-10374	296	6	]	]	PUNCT
fueconorg-10374	296	7	,	,	PUNCT
fueconorg-10374	296	8	sl	sl	PROPN
fueconorg-10374	296	9	.	.	PUNCT
fueconorg-10374	296	10	glasnik	glasnik	PROPN
fueconorg-10374	296	11	rs	rs	PROPN
fueconorg-10374	296	12	,	,	PUNCT
fueconorg-10374	296	13	br	br	PROPN
fueconorg-10374	296	14	.	.	PUNCT
fueconorg-10374	297	1	62/2013	62/2013	NUM
fueconorg-10374	297	2	,	,	PUNCT
fueconorg-10374	297	3	30/2018	30/2018	NUM
fueconorg-10374	298	1	i	i	PRON
fueconorg-10374	298	2	73/2019	73/2019	NUM
fueconorg-10374	298	3	.	.	PUNCT
fueconorg-10374	299	1	zakon	zakon	PROPN
fueconorg-10374	299	2	o	o	PROPN
fueconorg-10374	299	3	reviziji	reviziji	NOUN
fueconorg-10374	299	4	[	[	X
fueconorg-10374	299	5	serbian	serbian	ADJ
fueconorg-10374	299	6	law	law	NOUN
fueconorg-10374	299	7	on	on	ADP
fueconorg-10374	299	8	auditing	audit	VERB
fueconorg-10374	299	9	]	]	PUNCT
fueconorg-10374	299	10	,	,	PUNCT
fueconorg-10374	299	11	sl	sl	PROPN
fueconorg-10374	299	12	.	.	PUNCT
fueconorg-10374	299	13	glasnik	glasnik	PROPN
fueconorg-10374	299	14	rs	rs	PROPN
fueconorg-10374	299	15	,	,	PUNCT
fueconorg-10374	299	16	br	br	PROPN
fueconorg-10374	299	17	.	.	PUNCT
fueconorg-10374	300	1	73/2019	73/2019	NUM
fueconorg-10374	300	2	.	.	PUNCT
fueconorg-10374	301	1	izazovi	izazovi	PROPN
fueconorg-10374	301	2	u	u	PROPN
fueconorg-10374	301	3	reviziji	reviziji	NOUN
fueconorg-10374	301	4	finansijskih	finansijskih	VERB
fueconorg-10374	301	5	izveštaja	izveštaja	PROPN
fueconorg-10374	301	6	u	u	PROPN
fueconorg-10374	301	7	uslovima	uslovima	PROPN
fueconorg-10374	301	8	koncepta	koncepta	PROPN
fueconorg-10374	301	9	fer	fer	PROPN
fueconorg-10374	301	10	vrednosti	vrednosti	PROPN
fueconorg-10374	301	11	u	u	PROPN
fueconorg-10374	301	12	ekonomijama	ekonomijama	PROPN
fueconorg-10374	301	13	u	u	PROPN
fueconorg-10374	301	14	razvoju	razvoju	NOUN
fueconorg-10374	301	15	:	:	PUNCT
fueconorg-10374	301	16	slučaj	slučaj	NUM
fueconorg-10374	301	17	republike	republike	PROPN
fueconorg-10374	301	18	srbije	srbije	PROPN
fueconorg-10374	301	19	neke	neke	PROPN
fueconorg-10374	301	20	stavke	stavke	PROPN
fueconorg-10374	301	21	bilansa	bilansa	PROPN
fueconorg-10374	301	22	stanja	stanja	PROPN
fueconorg-10374	301	23	su	su	PROPN
fueconorg-10374	301	24	rezultat	rezultat	PROPN
fueconorg-10374	301	25	prosuđivanja	prosuđivanja	PROPN
fueconorg-10374	301	26	,	,	PUNCT
fueconorg-10374	301	27	uključujući	uključujući	PROPN
fueconorg-10374	301	28	procene	procene	PROPN
fueconorg-10374	301	29	fer	fer	PROPN
fueconorg-10374	301	30	vrednosti	vrednosti	PROPN
fueconorg-10374	301	31	,	,	PUNCT
fueconorg-10374	302	1	tako	tako	PROPN
fueconorg-10374	302	2	da	da	PROPN
fueconorg-10374	302	3	je	je	PROPN
fueconorg-10374	302	4	revizorima	revizorima	PROPN
fueconorg-10374	302	5	veoma	veoma	PROPN
fueconorg-10374	302	6	teško	teško	PROPN
fueconorg-10374	303	1	da	da	PROPN
fueconorg-10374	304	1	prikupe	prikupe	PROPN
fueconorg-10374	304	2	relevantne	relevantne	NOUN
fueconorg-10374	304	3	dokaze	dokaze	PROPN
fueconorg-10374	304	4	,	,	PUNCT
fueconorg-10374	304	5	pa	pa	PROPN
fueconorg-10374	304	6	je	je	PROPN
fueconorg-10374	304	7	rizik	rizik	PROPN
fueconorg-10374	304	8	od	od	PROPN
fueconorg-10374	304	9	pogrešnog	pogrešnog	PROPN
fueconorg-10374	304	10	prikazivanja	prikazivanja	PROPN
fueconorg-10374	304	11	u	u	PROPN
fueconorg-10374	304	12	finansijskim	finansijskim	PROPN
fueconorg-10374	304	13	izveštajima	izveštajima	PROPN
fueconorg-10374	304	14	je	je	PROPN
fueconorg-10374	304	15	neizbežno	neizbežno	PROPN
fueconorg-10374	304	16	veći	veći	PROPN
fueconorg-10374	304	17	.	.	PUNCT
fueconorg-10374	305	1	cilj	cilj	PROPN
fueconorg-10374	305	2	istraživanja	istraživanja	PROPN
fueconorg-10374	305	3	u	u	PROPN
fueconorg-10374	305	4	ovom	ovom	PROPN
fueconorg-10374	305	5	radu	radu	PROPN
fueconorg-10374	305	6	je	je	PROPN
fueconorg-10374	305	7	a	a	PRON
fueconorg-10374	305	8	)	)	PUNCT
fueconorg-10374	305	9	isticanje	isticanje	NOUN
fueconorg-10374	305	10	problema	problema	NOUN
fueconorg-10374	305	11	sa	sa	PROPN
fueconorg-10374	305	12	kojima	kojima	PROPN
fueconorg-10374	305	13	se	se	PROPN
fueconorg-10374	305	14	susreću	susreću	PROPN
fueconorg-10374	305	15	revizori	revizori	PROPN
fueconorg-10374	306	1	iz	iz	INTJ
fueconorg-10374	306	2	zemalja	zemalja	PROPN
fueconorg-10374	306	3	u	u	PROPN
fueconorg-10374	306	4	razvoju	razvoju	PROPN
fueconorg-10374	306	5	prilikom	prilikom	PROPN
fueconorg-10374	306	6	revidiranja	revidiranja	PROPN
fueconorg-10374	306	7	računovodstvenih	računovodstvenih	PROPN
fueconorg-10374	306	8	procena	procena	NOUN
fueconorg-10374	306	9	fv	fv	PROPN
fueconorg-10374	306	10	;	;	PUNCT
fueconorg-10374	306	11	b	b	X
fueconorg-10374	306	12	)	)	PUNCT
fueconorg-10374	306	13	identifikovanje	identifikovanje	VERB
fueconorg-10374	306	14	izazova	izazova	PROPN
fueconorg-10374	306	15	sa	sa	PROPN
fueconorg-10374	306	16	kojima	kojima	PROPN
fueconorg-10374	306	17	se	se	PROPN
fueconorg-10374	306	18	susreću	susreću	PROPN
fueconorg-10374	306	19	revizori	revizori	PROPN
fueconorg-10374	307	1	iz	iz	INTJ
fueconorg-10374	307	2	srbije	srbije	PROPN
fueconorg-10374	307	3	prilikom	prilikom	PROPN
fueconorg-10374	307	4	revidiranja	revidiranja	PROPN
fueconorg-10374	307	5	računovodstvenih	računovodstvenih	PROPN
fueconorg-10374	307	6	procena	procena	PROPN
fueconorg-10374	307	7	fv	fv	PROPN
fueconorg-10374	307	8	;	;	PUNCT
fueconorg-10374	307	9	c	c	X
fueconorg-10374	307	10	)	)	PUNCT
fueconorg-10374	307	11	sagledavanje	sagledavanje	PROPN
fueconorg-10374	307	12	mogućnosti	mogućnosti	NOUN
fueconorg-10374	307	13	adekvatnog	adekvatnog	PROPN
fueconorg-10374	307	14	odgovora	odgovora	PROPN
fueconorg-10374	307	15	na	na	AUX
fueconorg-10374	307	16	te	te	PROPN
fueconorg-10374	307	17	izazove	izazove	VERB
fueconorg-10374	307	18	u	u	NOUN
fueconorg-10374	307	19	reviziji	reviziji	NOUN
fueconorg-10374	307	20	u	u	PRON
fueconorg-10374	307	21	srbiji	srbiji	NOUN
fueconorg-10374	307	22	.	.	PUNCT
fueconorg-10374	308	1	istraživanje	istraživanje	PROPN
fueconorg-10374	308	2	je	je	PROPN
fueconorg-10374	308	3	pokazlo	pokazlo	PROPN
fueconorg-10374	308	4	da	da	PROPN
fueconorg-10374	308	5	su	su	PROPN
fueconorg-10374	308	6	problemi	problemi	PROPN
fueconorg-10374	308	7	revizora	revizora	PROPN
fueconorg-10374	309	1	u	u	PROPN
fueconorg-10374	309	2	srbiji	srbiji	PROPN
fueconorg-10374	309	3	u	u	NOUN
fueconorg-10374	309	4	reviziji	reviziji	NOUN
fueconorg-10374	309	5	procena	procena	PROPN
fueconorg-10374	309	6	po	po	PROPN
fueconorg-10374	309	7	fv	fv	PROPN
fueconorg-10374	309	8	generisani	generisani	PROPN
fueconorg-10374	309	9	neefikasnim	neefikasnim	PROPN
fueconorg-10374	309	10	tržištima	tržištima	PROPN
fueconorg-10374	309	11	kapitala	kapitala	PROPN
fueconorg-10374	309	12	,	,	PUNCT
fueconorg-10374	309	13	i	i	PROPN
fueconorg-10374	309	14	da	da	PROPN
fueconorg-10374	309	15	se	se	PROPN
fueconorg-10374	309	16	prvenstveno	prvenstveno	PROPN
fueconorg-10374	309	17	nalaze	nalaze	PROPN
fueconorg-10374	309	18	na	na	AUX
fueconorg-10374	309	19	polju	polju	PROPN
fueconorg-10374	309	20	procene	procene	PROPN
fueconorg-10374	309	21	fv	fv	PROPN
fueconorg-10374	309	22	što	što	PROPN
fueconorg-10374	309	23	je	je	PROPN
fueconorg-10374	309	24	povezano	povezano	PROPN
fueconorg-10374	309	25	sa	sa	PROPN
fueconorg-10374	309	26	nemogućnošću	nemogućnošću	PROPN
fueconorg-10374	309	27	primene	primene	PROPN
fueconorg-10374	309	28	tržišnog	tržišnog	PROPN
fueconorg-10374	309	29	modela	modela	PROPN
fueconorg-10374	310	1	i	i	PRON
fueconorg-10374	310	2	pojačanom	pojačanom	PROPN
fueconorg-10374	310	3	volatilnošću	volatilnošću	NOUN
fueconorg-10374	310	4	finansijskih	finansijskih	PROPN
fueconorg-10374	310	5	izveštaja	izveštaja	PROPN
fueconorg-10374	310	6	,	,	PUNCT
fueconorg-10374	310	7	kao	kao	PROPN
fueconorg-10374	310	8	i	i	PRON
fueconorg-10374	310	9	na	na	AUX
fueconorg-10374	310	10	polju	polju	VERB
fueconorg-10374	310	11	revizorskih	revizorskih	NOUN
fueconorg-10374	310	12	tehnika	tehnika	X
fueconorg-10374	310	13	koje	koje	PROPN
fueconorg-10374	310	14	se	se	X
fueconorg-10374	310	15	koriste	koriste	VERB
fueconorg-10374	310	16	za	za	PROPN
fueconorg-10374	310	17	pružanje	pružanje	PROPN
fueconorg-10374	310	18	uveravanja	uveravanja	ADJ
fueconorg-10374	310	19	o	o	X
fueconorg-10374	310	20	objektivnosti	objektivnosti	PROPN
fueconorg-10374	310	21	procena	procena	PROPN
fueconorg-10374	310	22	fv	fv	PROPN
fueconorg-10374	310	23	u	u	PROPN
fueconorg-10374	310	24	različitim	različitim	PROPN
fueconorg-10374	310	25	delatnostima	delatnostima	PROPN
fueconorg-10374	310	26	,	,	PUNCT
fueconorg-10374	310	27	što	što	PROPN
fueconorg-10374	310	28	zahteva	zahteva	PROPN
fueconorg-10374	310	29	dodatne	dodatne	PROPN
fueconorg-10374	310	30	edukacije	edukacije	PROPN
fueconorg-10374	310	31	revizora	revizora	PROPN
fueconorg-10374	310	32	.	.	PUNCT
fueconorg-10374	311	1	time	time	PROPN
fueconorg-10374	311	2	je	je	PROPN
fueconorg-10374	311	3	istraživanje	istraživanje	PROPN
fueconorg-10374	311	4	potvrdilo	potvrdilo	PROPN
fueconorg-10374	311	5	sličnost	sličnost	PROPN
fueconorg-10374	311	6	porblema	porblema	PROPN
fueconorg-10374	311	7	u	u	PROPN
fueconorg-10374	311	8	srbiji	srbiji	PROPN
fueconorg-10374	311	9	sa	sa	PROPN
fueconorg-10374	311	10	problemima	problemima	PROPN
fueconorg-10374	311	11	u	u	PROPN
fueconorg-10374	311	12	reviziji	reviziji	PROPN
fueconorg-10374	311	13	fv	fv	PROPN
fueconorg-10374	311	14	procena	procena	PROPN
fueconorg-10374	311	15	u	u	PROPN
fueconorg-10374	311	16	zemljama	zemljama	PROPN
fueconorg-10374	311	17	u	u	PROPN
fueconorg-10374	311	18	razvoju	razvoju	PROPN
fueconorg-10374	311	19	.	.	PUNCT
fueconorg-10374	312	1	ključne	ključne	PROPN
fueconorg-10374	312	2	reči	reči	PROPN
fueconorg-10374	312	3	:	:	PUNCT
fueconorg-10374	312	4	koncept	koncept	PROPN
fueconorg-10374	312	5	fer	fer	PROPN
fueconorg-10374	312	6	vrednovanja	vrednovanja	PROPN
fueconorg-10374	312	7	,	,	PUNCT
fueconorg-10374	312	8	msfi	msfi	NOUN
fueconorg-10374	312	9	13	13	NUM
fueconorg-10374	312	10	,	,	PUNCT
fueconorg-10374	312	11	revizija	revizija	NOUN
fueconorg-10374	312	12	finansijskih	finansijskih	PROPN
fueconorg-10374	312	13	izveštaja	izveštaja	PROPN
fueconorg-10374	312	14	,	,	PUNCT
fueconorg-10374	312	15	msr	msr	PROPN
fueconorg-10374	312	16	540	540	NUM
fueconorg-10374	312	17	https://doi.org/10.1108/jfra-01-2019-0002	https://doi.org/10.1108/jfra-01-2019-0002	NOUN
fueconorg-10374	312	18	http://pcaobus.org/	http://pcaobus.org/	PROPN
fueconorg-10374	312	19	http://ssrn.com/abstract=1326004	http://ssrn.com/abstract=1326004	NOUN
fueconorg-10374	312	20	https://doi.org/10.18267/j.pep.388	https://doi.org/10.18267/j.pep.388	PROPN
fueconorg-10374	312	21	https://doi.org/10.%0b1515/ethemes-2015-0008	https://doi.org/10.%0b1515/ethemes-2015-0008	PROPN
fueconorg-10374	312	22	https://doi.org/10.%0b1515/ethemes-2015-0008	https://doi.org/10.%0b1515/ethemes-2015-0008	PROPN
fueconorg-10374	313	1	https://doi.org/10.2308/accr.2008.83.6.1605	https://doi.org/10.2308/accr.2008.83.6.1605	PRON
fueconorg-10374	313	2	https://doi.org/10.1016/j.jcae.2014.12.003	https://doi.org/10.1016/j.jcae.2014.12.003	NOUN