id	sid	tid	token	lemma	pos
faba-29	1	1	11	11	NUM
faba-29	1	2	finance	finance	NOUN
faba-29	1	3	,	,	PUNCT
faba-29	1	4	accounting	accounting	NOUN
faba-29	1	5	and	and	CCONJ
faba-29	1	6	business	business	NOUN
faba-29	1	7	analysis	analysis	NOUN
faba-29	1	8	volume	volume	NOUN
faba-29	1	9	2	2	NUM
faba-29	1	10	issue	issue	NOUN
faba-29	1	11	1	1	NUM
faba-29	1	12	,	,	PUNCT
faba-29	1	13	2020	2020	NUM
faba-29	1	14	http://faba.bg	http://faba.bg	PROPN
faba-29	1	15	audit	audit	NOUN
faba-29	1	16	opinion	opinion	NOUN
faba-29	1	17	:	:	PUNCT
faba-29	1	18	implication	implication	NOUN
faba-29	1	19	from	from	ADP
faba-29	1	20	audit	audit	NOUN
faba-29	1	21	evidence	evidence	NOUN
faba-29	1	22	evaluation	evaluation	NOUN
faba-29	1	23	in	in	ADP
faba-29	1	24	using	use	VERB
faba-29	1	25	professional	professional	ADJ
faba-29	1	26	proficiency	proficiency	NOUN
faba-29	1	27	with	with	ADP
faba-29	1	28	cautiousness	cautiousness	NOUN
faba-29	1	29	and	and	CCONJ
faba-29	1	30	accuracy	accuracy	NOUN
faba-29	1	31	ely	ely	ADV
faba-29	1	32	suhayati	suhayati	PROPN
faba-29	1	33	departement	departement	PROPN
faba-29	1	34	accounting	accounting	NOUN
faba-29	1	35	,	,	PUNCT
faba-29	1	36	indonesia	indonesia	PROPN
faba-29	1	37	computer	computer	PROPN
faba-29	1	38	university	university	PROPN
faba-29	1	39	,	,	PUNCT
faba-29	1	40	indonesia	indonesia	PROPN
faba-29	1	41	info	info	NOUN
faba-29	1	42	articles	article	NOUN
faba-29	1	43	abstract	abstract	ADJ
faba-29	1	44	history	history	NOUN
faba-29	1	45	article	article	NOUN
faba-29	1	46	:	:	PUNCT
faba-29	1	47	submitted	submit	VERB
faba-29	1	48	23	23	NUM
faba-29	1	49	january	january	PROPN
faba-29	1	50	2020	2020	NUM
faba-29	1	51	revised	revise	VERB
faba-29	1	52	4	4	NUM
faba-29	1	53	march	march	NOUN
faba-29	1	54	2020	2020	NUM
faba-29	1	55	accepted	accept	VERB
faba-29	1	56	17	17	NUM
faba-29	1	57	may	may	NOUN
faba-29	1	58	2020	2020	NUM
faba-29	1	59	objective:.the	objective:.the	DET
faba-29	1	60	purpose	purpose	NOUN
faba-29	1	61	of	of	ADP
faba-29	1	62	the	the	DET
faba-29	1	63	study	study	NOUN
faba-29	1	64	is	be	AUX
faba-29	1	65	the	the	DET
faba-29	1	66	use	use	NOUN
faba-29	1	67	professional	professional	ADJ
faba-29	1	68	proficiency	proficiency	NOUN
faba-29	1	69	with	with	ADP
faba-29	1	70	cautiousness	cautiousness	NOUN
faba-29	1	71	and	and	CCONJ
faba-29	1	72	accuracy	accuracy	NOUN
faba-29	1	73	has	have	VERB
faba-29	1	74	effects	effect	NOUN
faba-29	1	75	on	on	ADP
faba-29	1	76	audit	audit	NOUN
faba-29	1	77	evidence	evidence	NOUN
faba-29	1	78	evaluation	evaluation	NOUN
faba-29	1	79	that	that	PRON
faba-29	1	80	has	have	VERB
faba-29	1	81	implications	implication	NOUN
faba-29	1	82	for	for	ADP
faba-29	1	83	audit	audit	NOUN
faba-29	1	84	opinion	opinion	NOUN
faba-29	1	85	methodology	methodology	NOUN
faba-29	1	86	:	:	PUNCT
faba-29	1	87	the	the	DET
faba-29	1	88	research	research	NOUN
faba-29	1	89	method	method	NOUN
faba-29	1	90	that	that	PRON
faba-29	1	91	is	be	AUX
faba-29	1	92	used	use	VERB
faba-29	1	93	is	be	AUX
faba-29	1	94	descriptive	descriptive	ADJ
faba-29	1	95	verification	verification	NOUN
faba-29	1	96	with	with	ADP
faba-29	1	97	the	the	DET
faba-29	1	98	help	help	NOUN
faba-29	1	99	from	from	ADP
faba-29	1	100	structural	structural	ADJ
faba-29	1	101	equation	equation	NOUN
faba-29	1	102	modeling	model	VERB
faba-29	1	103	partial	partial	ADJ
faba-29	1	104	least	least	ADV
faba-29	1	105	square	square	ADJ
faba-29	1	106	,	,	PUNCT
faba-29	1	107	in	in	ADP
faba-29	1	108	this	this	DET
faba-29	1	109	research	research	NOUN
faba-29	1	110	there	there	PRON
faba-29	1	111	are	be	VERB
faba-29	1	112	only	only	ADV
faba-29	1	113	17	17	NUM
faba-29	1	114	public	public	ADJ
faba-29	1	115	accountant	accountant	NOUN
faba-29	1	116	office	office	NOUN
faba-29	1	117	with	with	ADP
faba-29	1	118	25	25	NUM
faba-29	1	119	partners	partner	NOUN
faba-29	1	120	in	in	ADP
faba-29	1	121	bandung	bandung	PROPN
faba-29	1	122	results	result	NOUN
faba-29	1	123	:	:	PUNCT
faba-29	1	124	audit	audit	VERB
faba-29	1	125	evidence	evidence	NOUN
faba-29	1	126	evaluation	evaluation	NOUN
faba-29	1	127	which	which	PRON
faba-29	1	128	uses	use	VERB
faba-29	1	129	the	the	DET
faba-29	1	130	ability	ability	NOUN
faba-29	1	131	to	to	PART
faba-29	1	132	be	be	AUX
faba-29	1	133	cautious	cautious	ADJ
faba-29	1	134	and	and	CCONJ
faba-29	1	135	accurate	accurate	ADJ
faba-29	1	136	has	have	VERB
faba-29	1	137	implications	implication	NOUN
faba-29	1	138	on	on	ADP
faba-29	1	139	audit	audit	NOUN
faba-29	1	140	opinion	opinion	NOUN
faba-29	1	141	.	.	PUNCT
faba-29	2	1	implication	implication	NOUN
faba-29	2	2	:	:	PUNCT
faba-29	2	3	the	the	DET
faba-29	2	4	use	use	VERB
faba-29	2	5	professional	professional	ADJ
faba-29	2	6	proficiency	proficiency	NOUN
faba-29	2	7	with	with	ADP
faba-29	2	8	cautiousness	cautiousness	NOUN
faba-29	2	9	and	and	CCONJ
faba-29	2	10	accuracy	accuracy	NOUN
faba-29	2	11	is	be	AUX
faba-29	2	12	not	not	PART
faba-29	2	13	only	only	ADV
faba-29	2	14	needed	need	VERB
faba-29	2	15	to	to	PART
faba-29	2	16	evaluate	evaluate	VERB
faba-29	2	17	the	the	DET
faba-29	2	18	evidence	evidence	NOUN
faba-29	2	19	,	,	PUNCT
faba-29	2	20	but	but	CCONJ
faba-29	2	21	also	also	ADV
faba-29	2	22	guarantee	guarantee	VERB
faba-29	2	23	he	he	PRON
faba-29	2	24	quality	quality	NOUN
faba-29	2	25	of	of	ADP
faba-29	2	26	the	the	DET
faba-29	2	27	audit	audit	NOUN
faba-29	2	28	results	result	VERB
faba-29	2	29	keywords	keyword	NOUN
faba-29	2	30	:	:	PUNCT
faba-29	2	31	professional	professional	ADJ
faba-29	2	32	proficiency	proficiency	NOUN
faba-29	2	33	with	with	ADP
faba-29	2	34	cautiousness	cautiousness	NOUN
faba-29	2	35	and	and	CCONJ
faba-29	2	36	accuracy	accuracy	NOUN
faba-29	2	37	,	,	PUNCT
faba-29	2	38	audit	audit	NOUN
faba-29	2	39	evidence	evidence	NOUN
faba-29	2	40	evaluation	evaluation	NOUN
faba-29	2	41	,	,	PUNCT
faba-29	2	42	audit	audit	NOUN
faba-29	2	43	opinion	opinion	NOUN
faba-29	2	44	address	address	NOUN
faba-29	2	45	correspondence	correspondence	NOUN
faba-29	2	46	:	:	PUNCT
faba-29	3	1	e	e	X
faba-29	3	2	-	-	NOUN
faba-29	3	3	mail	mail	NOUN
faba-29	3	4	:	:	PUNCT
faba-29	3	5	ely.suhayati@email.unikom.ac.id	ely.suhayati@email.unikom.ac.id	PROPN
faba-29	3	6	ely	ely	PROPN
faba-29	3	7	suhayati	suhayati	PROPN
faba-29	3	8	/	/	SYM
faba-29	3	9	finance	finance	NOUN
faba-29	3	10	,	,	PUNCT
faba-29	3	11	accounting	accounting	NOUN
faba-29	3	12	and	and	CCONJ
faba-29	3	13	business	business	NOUN
faba-29	3	14	analysis	analysis	NOUN
faba-29	3	15	2	2	NUM
faba-29	3	16	(	(	PUNCT
faba-29	3	17	1	1	NUM
faba-29	3	18	)	)	PUNCT
faba-29	3	19	2020	2020	NUM
faba-29	3	20	12	12	NUM
faba-29	3	21	introduction	introduction	NOUN
faba-29	3	22	abdul	abdul	PROPN
faba-29	3	23	malik	malik	PROPN
faba-29	3	24	(	(	PUNCT
faba-29	3	25	2017	2017	NUM
faba-29	3	26	)	)	PUNCT
faba-29	3	27	stated	state	VERB
faba-29	3	28	that	that	SCONJ
faba-29	3	29	due	due	ADJ
faba-29	3	30	care	care	NOUN
faba-29	3	31	or	or	CCONJ
faba-29	3	32	auditor	auditor	NOUN
faba-29	3	33	vigilance	vigilance	NOUN
faba-29	3	34	principle	principle	NOUN
faba-29	3	35	is	be	AUX
faba-29	3	36	important	important	ADJ
faba-29	3	37	and	and	CCONJ
faba-29	3	38	can	can	AUX
faba-29	3	39	not	not	PART
faba-29	3	40	be	be	AUX
faba-29	3	41	underestimated	underestimate	VERB
faba-29	3	42	when	when	SCONJ
faba-29	3	43	collecting	collect	VERB
faba-29	3	44	valid	valid	ADJ
faba-29	3	45	data	datum	NOUN
faba-29	3	46	to	to	PART
faba-29	3	47	deliver	deliver	VERB
faba-29	3	48	the	the	DET
faba-29	3	49	auditor	auditor	NOUN
faba-29	3	50	opinion	opinion	NOUN
faba-29	3	51	.	.	PUNCT
faba-29	4	1	ernst	ernst	PROPN
faba-29	4	2	&	&	CCONJ
faba-29	4	3	young	young	PROPN
faba-29	4	4	’s	’s	PART
faba-29	4	5	(	(	PUNCT
faba-29	4	6	ey	ey	ADJ
faba-29	4	7	)	)	PUNCT
faba-29	4	8	partner	partner	NOUN
faba-29	4	9	in	in	ADP
faba-29	4	10	indonesia	indonesia	PROPN
faba-29	4	11	,	,	PUNCT
faba-29	4	12	which	which	PRON
faba-29	4	13	is	be	AUX
faba-29	4	14	kap	kap	NOUN
faba-29	4	15	purwantono	purwantono	PROPN
faba-29	4	16	.	.	PUNCT
faba-29	5	1	suherman	suherman	PROPN
faba-29	5	2	&	&	CCONJ
faba-29	5	3	suraja	suraja	PROPN
faba-29	5	4	,	,	PUNCT
faba-29	5	5	was	be	AUX
faba-29	5	6	fined	fine	VERB
faba-29	5	7	us$	us$	SYM
faba-29	5	8	1	1	NUM
faba-29	5	9	thousand	thousand	NUM
faba-29	5	10	to	to	PART
faba-29	5	11	as	as	ADP
faba-29	5	12	regulator	regulator	NOUN
faba-29	5	13	because	because	SCONJ
faba-29	5	14	they	they	PRON
faba-29	5	15	failed	fail	VERB
faba-29	5	16	to	to	PART
faba-29	5	17	make	make	VERB
faba-29	5	18	their	their	PRON
faba-29	5	19	client	client	NOUN
faba-29	5	20	financial	financial	ADJ
faba-29	5	21	audit	audit	NOUN
faba-29	5	22	report	report	NOUN
faba-29	5	23	.	.	PUNCT
faba-29	6	1	previously	previously	ADV
faba-29	6	2	,	,	PUNCT
faba-29	6	3	ey	ey	PRON
faba-29	6	4	member	member	NOUN
faba-29	6	5	in	in	ADP
faba-29	6	6	indonesia	indonesia	PROPN
faba-29	6	7	announced	announce	VERB
faba-29	6	8	the	the	DET
faba-29	6	9	audit	audit	NOUN
faba-29	6	10	result	result	NOUN
faba-29	6	11	of	of	ADP
faba-29	6	12	telecommunication	telecommunication	NOUN
faba-29	6	13	firms	firm	NOUN
faba-29	6	14	in	in	ADP
faba-29	6	15	2011	2011	NUM
faba-29	6	16	and	and	CCONJ
faba-29	6	17	gave	give	VERB
faba-29	6	18	an	an	DET
faba-29	6	19	opinion	opinion	NOUN
faba-29	6	20	based	base	VERB
faba-29	6	21	on	on	ADP
faba-29	6	22	inadequate	inadequate	ADJ
faba-29	6	23	evidence	evidence	NOUN
faba-29	6	24	and	and	CCONJ
faba-29	6	25	inaccurate	inaccurate	ADJ
faba-29	6	26	data	datum	NOUN
faba-29	6	27	because	because	SCONJ
faba-29	6	28	they	they	PRON
faba-29	6	29	published	publish	VERB
faba-29	6	30	the	the	DET
faba-29	6	31	opinion	opinion	NOUN
faba-29	6	32	in	in	ADP
faba-29	6	33	a	a	DET
faba-29	6	34	rush	rush	NOUN
faba-29	6	35	.	.	PUNCT
faba-29	7	1	another	another	DET
faba-29	7	2	problem	problem	NOUN
faba-29	7	3	according	accord	VERB
faba-29	7	4	to	to	ADP
faba-29	7	5	ifsan	ifsan	ADJ
faba-29	7	6	lukmanul	lukmanul	ADJ
faba-29	7	7	hakim	hakim	NOUN
faba-29	7	8	(	(	PUNCT
faba-29	7	9	2015	2015	NUM
faba-29	7	10	)	)	PUNCT
faba-29	7	11	is	be	AUX
faba-29	7	12	the	the	DET
faba-29	7	13	case	case	NOUN
faba-29	7	14	of	of	ADP
faba-29	7	15	accounting	accounting	NOUN
faba-29	7	16	falsification	falsification	NOUN
faba-29	7	17	at	at	ADP
faba-29	7	18	toshiba	toshiba	PROPN
faba-29	7	19	,	,	PUNCT
faba-29	7	20	the	the	DET
faba-29	7	21	ceo	ceo	PROPN
faba-29	7	22	of	of	ADP
faba-29	7	23	toshiba	toshiba	PROPN
faba-29	7	24	corp	corp	PROPN
faba-29	7	25	,	,	PUNCT
faba-29	7	26	hisao	hisao	PROPN
faba-29	7	27	tanaka	tanaka	PROPN
faba-29	7	28	resign	resign	VERB
faba-29	7	29	due	due	ADP
faba-29	7	30	to	to	ADP
faba-29	7	31	his	his	PRON
faba-29	7	32	involvement	involvement	NOUN
faba-29	7	33	in	in	ADP
faba-29	7	34	the	the	DET
faba-29	7	35	greatest	great	ADJ
faba-29	7	36	accounting	accounting	NOUN
faba-29	7	37	scandal	scandal	NOUN
faba-29	7	38	in	in	ADP
faba-29	7	39	japan	japan	PROPN
faba-29	7	40	,	,	PUNCT
faba-29	7	41	independent	independent	ADJ
faba-29	7	42	investigator	investigator	NOUN
faba-29	7	43	team	team	NOUN
faba-29	7	44	(	(	PUNCT
faba-29	7	45	commissioner	commissioner	NOUN
faba-29	7	46	(	(	PUNCT
faba-29	7	47	toshiba	toshiba	PROPN
faba-29	7	48	chairman	chairman	NOUN
faba-29	7	49	)	)	PUNCT
faba-29	7	50	created	create	VERB
faba-29	7	51	independent	independent	ADJ
faba-29	7	52	panel	panel	NOUN
faba-29	7	53	)	)	PUNCT
faba-29	7	54	,	,	PUNCT
faba-29	7	55	as	as	ADP
faba-29	7	56	a	a	DET
faba-29	7	57	result	result	NOUN
faba-29	7	58	of	of	ADP
faba-29	7	59	the	the	DET
faba-29	7	60	investigation	investigation	NOUN
faba-29	7	61	,	,	PUNCT
faba-29	7	62	they	they	PRON
faba-29	7	63	found	find	VERB
faba-29	7	64	that	that	SCONJ
faba-29	7	65	there	there	PRON
faba-29	7	66	was	be	VERB
faba-29	7	67	a	a	DET
faba-29	7	68	manipulation	manipulation	NOUN
faba-29	7	69	on	on	ADP
faba-29	7	70	the	the	DET
faba-29	7	71	financial	financial	ADJ
faba-29	7	72	report	report	NOUN
faba-29	7	73	regarding	regard	VERB
faba-29	7	74	toshiba	toshiba	PROPN
faba-29	7	75	operational	operational	ADJ
faba-29	7	76	profit	profit	NOUN
faba-29	7	77	where	where	SCONJ
faba-29	7	78	it	it	PRON
faba-29	7	79	stated	state	VERB
faba-29	7	80	that	that	SCONJ
faba-29	7	81	the	the	DET
faba-29	7	82	profit	profit	NOUN
faba-29	7	83	was	be	AUX
faba-29	7	84	us	we	PRON
faba-29	7	85	$	$	SYM
faba-29	7	86	1,2	1,2	NUM
faba-29	7	87	m	m	NOUN
faba-29	7	88	from	from	ADP
faba-29	7	89	2008	2008	NUM
faba-29	7	90	-	-	SYM
faba-29	7	91	2014	2014	NUM
faba-29	7	92	but	but	CCONJ
faba-29	7	93	the	the	DET
faba-29	7	94	fact	fact	NOUN
faba-29	7	95	is	be	AUX
faba-29	7	96	toshiba	toshiba	PROPN
faba-29	7	97	suffered	suffer	VERB
faba-29	7	98	a	a	DET
faba-29	7	99	loss	loss	NOUN
faba-29	7	100	at	at	ADP
faba-29	7	101	that	that	DET
faba-29	7	102	time	time	NOUN
faba-29	7	103	.	.	PUNCT
faba-29	8	1	additionally	additionally	ADV
faba-29	8	2	,	,	PUNCT
faba-29	8	3	ifsan	ifsan	ADJ
faba-29	8	4	lukmanul	lukmanul	ADJ
faba-29	8	5	hakim	hakim	NOUN
faba-29	8	6	(	(	PUNCT
faba-29	8	7	2015	2015	NUM
faba-29	8	8	)	)	PUNCT
faba-29	8	9	mention	mention	VERB
faba-29	8	10	the	the	DET
faba-29	8	11	misuse	misuse	NOUN
faba-29	8	12	of	of	ADP
faba-29	8	13	accounting	accounting	NOUN
faba-29	8	14	procedure	procedure	NOUN
faba-29	8	15	continuously	continuously	ADV
faba-29	8	16	is	be	AUX
faba-29	8	17	done	do	VERB
faba-29	8	18	as	as	ADP
faba-29	8	19	an	an	DET
faba-29	8	20	official	official	ADJ
faba-29	8	21	policy	policy	NOUN
faba-29	8	22	from	from	ADP
faba-29	8	23	the	the	DET
faba-29	8	24	management	management	NOUN
faba-29	8	25	and	and	CCONJ
faba-29	8	26	it	it	PRON
faba-29	8	27	is	be	AUX
faba-29	8	28	impossible	impossible	ADJ
faba-29	8	29	for	for	SCONJ
faba-29	8	30	anyone	anyone	PRON
faba-29	8	31	to	to	PART
faba-29	8	32	go	go	VERB
faba-29	8	33	against	against	ADP
faba-29	8	34	it	it	PRON
faba-29	8	35	,	,	PUNCT
faba-29	8	36	according	accord	VERB
faba-29	8	37	to	to	ADP
faba-29	8	38	“	"	PUNCT
faba-29	8	39	toshiba	toshiba	ADJ
faba-29	8	40	”	"	PUNCT
faba-29	8	41	culture	culture	NOUN
faba-29	8	42	,	,	PUNCT
faba-29	8	43	this	this	DET
faba-29	8	44	problem	problem	NOUN
faba-29	8	45	is	be	AUX
faba-29	8	46	related	relate	VERB
faba-29	8	47	to	to	ADP
faba-29	8	48	external	external	ADJ
faba-29	8	49	audit	audit	NOUN
faba-29	8	50	(	(	PUNCT
faba-29	8	51	independent	independent	ADJ
faba-29	8	52	auditor	auditor	NOUN
faba-29	8	53	)	)	PUNCT
faba-29	8	54	inaccuracy	inaccuracy	NOUN
faba-29	8	55	when	when	SCONJ
faba-29	8	56	they	they	PRON
faba-29	8	57	analyze	analyze	VERB
faba-29	8	58	,	,	PUNCT
faba-29	8	59	detect	detect	NOUN
faba-29	8	60	,	,	PUNCT
faba-29	8	61	examine	examine	VERB
faba-29	8	62	and	and	CCONJ
faba-29	8	63	find	find	VERB
faba-29	8	64	the	the	DET
faba-29	8	65	manipulation	manipulation	NOUN
faba-29	8	66	on	on	ADP
faba-29	8	67	the	the	DET
faba-29	8	68	financial	financial	ADJ
faba-29	8	69	report	report	NOUN
faba-29	8	70	that	that	PRON
faba-29	8	71	is	be	AUX
faba-29	8	72	created	create	VERB
faba-29	8	73	by	by	ADP
faba-29	8	74	the	the	DET
faba-29	8	75	audited	audit	VERB
faba-29	8	76	entity	entity	NOUN
faba-29	8	77	and	and	CCONJ
faba-29	8	78	in	in	ADP
faba-29	8	79	this	this	DET
faba-29	8	80	case	case	NOUN
faba-29	8	81	it	it	PRON
faba-29	8	82	is	be	AUX
faba-29	8	83	“	"	PUNCT
faba-29	8	84	toshiba	toshiba	PROPN
faba-29	8	85	”	"	PUNCT
faba-29	8	86	.	.	PUNCT
faba-29	9	1	vigilance	vigilance	NOUN
faba-29	9	2	attitude	attitude	NOUN
faba-29	9	3	is	be	AUX
faba-29	9	4	supposed	suppose	VERB
faba-29	9	5	to	to	PART
faba-29	9	6	be	be	AUX
faba-29	9	7	emphasized	emphasize	VERB
faba-29	9	8	in	in	ADP
faba-29	9	9	every	every	DET
faba-29	9	10	audit	audit	NOUN
faba-29	9	11	process	process	NOUN
faba-29	9	12	,	,	PUNCT
faba-29	9	13	due	due	ADJ
faba-29	9	14	professional	professional	ADJ
faba-29	9	15	care	care	NOUN
faba-29	9	16	has	have	VERB
faba-29	9	17	a	a	DET
faba-29	9	18	meaning	meaning	NOUN
faba-29	9	19	of	of	ADP
faba-29	9	20	professional	professional	ADJ
faba-29	9	21	proficiency	proficiency	NOUN
faba-29	9	22	with	with	ADP
faba-29	9	23	cautiousness	cautiousness	NOUN
faba-29	9	24	and	and	CCONJ
faba-29	9	25	accuracy	accuracy	NOUN
faba-29	9	26	,	,	PUNCT
faba-29	9	27	the	the	DET
faba-29	9	28	use	use	NOUN
faba-29	9	29	of	of	ADP
faba-29	9	30	professional	professional	ADJ
faba-29	9	31	proficiency	proficiency	NOUN
faba-29	9	32	with	with	ADP
faba-29	9	33	cautiousness	cautiousness	NOUN
faba-29	9	34	and	and	CCONJ
faba-29	9	35	accuracy	accuracy	NOUN
faba-29	9	36	enable	enable	VERB
faba-29	9	37	the	the	DET
faba-29	9	38	auditor	auditor	NOUN
faba-29	9	39	to	to	PART
faba-29	9	40	obtain	obtain	VERB
faba-29	9	41	the	the	DET
faba-29	9	42	trust	trust	NOUN
faba-29	9	43	that	that	SCONJ
faba-29	9	44	the	the	DET
faba-29	9	45	financial	financial	ADJ
faba-29	9	46	report	report	NOUN
faba-29	9	47	is	be	AUX
faba-29	9	48	free	free	ADJ
faba-29	9	49	from	from	ADP
faba-29	9	50	error	error	NOUN
faba-29	9	51	,	,	PUNCT
faba-29	9	52	whether	whether	SCONJ
faba-29	9	53	it	it	PRON
faba-29	9	54	is	be	AUX
faba-29	9	55	caused	cause	VERB
faba-29	9	56	by	by	ADP
faba-29	9	57	inaccuracy	inaccuracy	NOUN
faba-29	9	58	or	or	CCONJ
faba-29	9	59	falsification	falsification	NOUN
faba-29	9	60	.	.	PUNCT
faba-29	10	1	if	if	SCONJ
faba-29	10	2	this	this	DET
faba-29	10	3	attitude	attitude	NOUN
faba-29	10	4	were	be	AUX
faba-29	10	5	underestimated	underestimate	VERB
faba-29	10	6	by	by	ADP
faba-29	10	7	the	the	DET
faba-29	10	8	auditor	auditor	NOUN
faba-29	10	9	,	,	PUNCT
faba-29	10	10	it	it	PRON
faba-29	10	11	likely	likely	ADV
faba-29	10	12	causes	cause	VERB
faba-29	10	13	fatal	fatal	ADJ
faba-29	10	14	effects	effect	NOUN
faba-29	10	15	such	such	ADJ
faba-29	10	16	as	as	ADP
faba-29	10	17	auditing	audit	VERB
faba-29	10	18	with	with	ADP
faba-29	10	19	inadequate	inadequate	ADJ
faba-29	10	20	information	information	NOUN
faba-29	10	21	,	,	PUNCT
faba-29	10	22	invalid	invalid	ADJ
faba-29	10	23	information	information	NOUN
faba-29	10	24	and	and	CCONJ
faba-29	10	25	the	the	DET
faba-29	10	26	audit	audit	NOUN
faba-29	10	27	process	process	NOUN
faba-29	10	28	would	would	AUX
faba-29	10	29	become	become	VERB
faba-29	10	30	inaccurate	inaccurate	ADJ
faba-29	10	31	which	which	PRON
faba-29	10	32	then	then	ADV
faba-29	10	33	implicate	implicate	VERB
faba-29	10	34	the	the	DET
faba-29	10	35	public	public	ADJ
faba-29	10	36	trust	trust	NOUN
faba-29	10	37	towards	towards	ADP
faba-29	10	38	opinions	opinion	NOUN
faba-29	10	39	that	that	PRON
faba-29	10	40	are	be	AUX
faba-29	10	41	stated	state	VERB
faba-29	10	42	by	by	ADP
faba-29	10	43	the	the	DET
faba-29	10	44	auditor	auditor	NOUN
faba-29	10	45	.	.	PUNCT
faba-29	11	1	due	due	ADP
faba-29	11	2	to	to	ADP
faba-29	11	3	the	the	DET
faba-29	11	4	importance	importance	NOUN
faba-29	11	5	of	of	ADP
faba-29	11	6	auditor	auditor	NOUN
faba-29	11	7	opinion	opinion	NOUN
faba-29	11	8	of	of	ADP
faba-29	11	9	a	a	DET
faba-29	11	10	firm	firm	NOUN
faba-29	11	11	for	for	ADP
faba-29	11	12	the	the	DET
faba-29	11	13	financial	financial	ADJ
faba-29	11	14	report	report	NOUN
faba-29	11	15	users	user	NOUN
faba-29	11	16	,	,	PUNCT
faba-29	11	17	the	the	DET
faba-29	11	18	auditor	auditor	NOUN
faba-29	11	19	should	should	AUX
faba-29	11	20	have	have	VERB
faba-29	11	21	good	good	ADJ
faba-29	11	22	due	due	ADJ
faba-29	11	23	professional	professional	ADJ
faba-29	11	24	care	care	NOUN
faba-29	11	25	skills	skill	NOUN
faba-29	11	26	to	to	PART
faba-29	11	27	collect	collect	VERB
faba-29	11	28	and	and	CCONJ
faba-29	11	29	analyze	analyze	VERB
faba-29	11	30	audit	audit	NOUN
faba-29	11	31	evidence	evidence	NOUN
faba-29	11	32	that	that	PRON
faba-29	11	33	can	can	AUX
faba-29	11	34	be	be	AUX
faba-29	11	35	used	use	VERB
faba-29	11	36	to	to	PART
faba-29	11	37	state	state	VERB
faba-29	11	38	a	a	DET
faba-29	11	39	reliable	reliable	ADJ
faba-29	11	40	opinion	opinion	NOUN
faba-29	11	41	.	.	PUNCT
faba-29	12	1	an	an	DET
faba-29	12	2	auditor	auditor	NOUN
faba-29	12	3	is	be	AUX
faba-29	12	4	required	require	VERB
faba-29	12	5	to	to	PART
faba-29	12	6	use	use	VERB
faba-29	12	7	their	their	PRON
faba-29	12	8	professional	professional	ADJ
faba-29	12	9	proficiency	proficiency	NOUN
faba-29	12	10	with	with	ADP
faba-29	12	11	cautiousness	cautiousness	NOUN
faba-29	12	12	and	and	CCONJ
faba-29	12	13	accuracy	accuracy	NOUN
faba-29	12	14	because	because	SCONJ
faba-29	12	15	the	the	DET
faba-29	12	16	auditor	auditor	NOUN
faba-29	12	17	professional	professional	ADJ
faba-29	12	18	proficiency	proficiency	NOUN
faba-29	12	19	affects	affect	VERB
faba-29	12	20	the	the	DET
faba-29	12	21	accuracy	accuracy	NOUN
faba-29	12	22	of	of	ADP
faba-29	12	23	the	the	DET
faba-29	12	24	opinion	opinion	NOUN
faba-29	12	25	they	they	PRON
faba-29	12	26	give	give	VERB
faba-29	12	27	,	,	PUNCT
faba-29	12	28	and	and	CCONJ
faba-29	12	29	as	as	ADP
faba-29	12	30	a	a	DET
faba-29	12	31	result	result	NOUN
faba-29	12	32	,	,	PUNCT
faba-29	12	33	the	the	DET
faba-29	12	34	auditor	auditor	NOUN
faba-29	12	35	could	could	AUX
faba-29	12	36	obtain	obtain	VERB
faba-29	12	37	sufficient	sufficient	ADJ
faba-29	12	38	evidence	evidence	NOUN
faba-29	12	39	and	and	CCONJ
faba-29	12	40	give	give	VERB
faba-29	12	41	adequate	adequate	ADJ
faba-29	12	42	base	base	NOUN
faba-29	12	43	in	in	ADP
faba-29	12	44	terms	term	NOUN
faba-29	12	45	of	of	ADP
faba-29	12	46	giving	give	VERB
faba-29	12	47	a	a	DET
faba-29	12	48	reliable	reliable	ADJ
faba-29	12	49	opinion	opinion	NOUN
faba-29	12	50	.	.	PUNCT
faba-29	13	1	an	an	DET
faba-29	13	2	opinion	opinion	NOUN
faba-29	13	3	is	be	AUX
faba-29	13	4	a	a	DET
faba-29	13	5	point	point	NOUN
faba-29	13	6	of	of	ADP
faba-29	13	7	view	view	NOUN
faba-29	13	8	that	that	PRON
faba-29	13	9	is	be	AUX
faba-29	13	10	given	give	VERB
faba-29	13	11	by	by	ADP
faba-29	13	12	the	the	DET
faba-29	13	13	partner	partner	NOUN
faba-29	13	14	(	(	PUNCT
faba-29	13	15	auditor	auditor	NOUN
faba-29	13	16	)	)	PUNCT
faba-29	13	17	at	at	ADP
faba-29	13	18	a	a	DET
faba-29	13	19	proper	proper	ADJ
faba-29	13	20	financial	financial	ADJ
faba-29	13	21	report	report	NOUN
faba-29	13	22	of	of	ADP
faba-29	13	23	a	a	DET
faba-29	13	24	firm	firm	ADJ
faba-29	13	25	(	(	PUNCT
faba-29	13	26	mulyadi	mulyadi	NOUN
faba-29	13	27	,	,	PUNCT
faba-29	13	28	2014	2014	NUM
faba-29	13	29	:	:	PUNCT
faba-29	13	30	20	20	NUM
faba-29	13	31	)	)	PUNCT
faba-29	13	32	.	.	PUNCT
faba-29	14	1	mulyadi	mulyadi	NOUN
faba-29	14	2	(	(	PUNCT
faba-29	14	3	2014	2014	NUM
faba-29	14	4	:	:	PUNCT
faba-29	14	5	14	14	NUM
faba-29	14	6	)	)	PUNCT
faba-29	14	7	also	also	ADV
faba-29	14	8	claim	claim	VERB
faba-29	14	9	that	that	SCONJ
faba-29	14	10	the	the	DET
faba-29	14	11	auditor	auditor	NOUN
faba-29	14	12	gives	give	VERB
faba-29	14	13	the	the	DET
faba-29	14	14	opinion	opinion	NOUN
faba-29	14	15	for	for	ADP
faba-29	14	16	their	their	PRON
faba-29	14	17	client	client	NOUN
faba-29	14	18	financial	financial	ADJ
faba-29	14	19	report	report	NOUN
faba-29	14	20	by	by	ADP
faba-29	14	21	checking	check	VERB
faba-29	14	22	accounting	accounting	NOUN
faba-29	14	23	notes	note	NOUN
faba-29	14	24	that	that	PRON
faba-29	14	25	support	support	VERB
faba-29	14	26	the	the	DET
faba-29	14	27	financial	financial	ADJ
faba-29	14	28	report	report	NOUN
faba-29	14	29	and	and	CCONJ
faba-29	14	30	collect	collect	VERB
faba-29	14	31	additional	additional	ADJ
faba-29	14	32	information	information	NOUN
faba-29	14	33	,	,	PUNCT
faba-29	14	34	for	for	ADP
faba-29	14	35	example	example	NOUN
faba-29	14	36	,	,	PUNCT
faba-29	14	37	ask	ask	VERB
faba-29	14	38	for	for	ADP
faba-29	14	39	evidence	evidence	NOUN
faba-29	14	40	directly	directly	ADV
faba-29	14	41	and	and	CCONJ
faba-29	14	42	collect	collect	VERB
faba-29	14	43	physical	physical	ADJ
faba-29	14	44	evidence	evidence	NOUN
faba-29	14	45	from	from	ADP
faba-29	14	46	outside	outside	ADV
faba-29	14	47	.	.	PUNCT
faba-29	15	1	sufficient	sufficient	ADJ
faba-29	15	2	and	and	CCONJ
faba-29	15	3	accurate	accurate	ADJ
faba-29	15	4	audit	audit	NOUN
faba-29	15	5	evidence	evidence	NOUN
faba-29	15	6	that	that	PRON
faba-29	15	7	has	have	AUX
faba-29	15	8	been	be	AUX
faba-29	15	9	obtained	obtain	VERB
faba-29	15	10	could	could	AUX
faba-29	15	11	reduce	reduce	VERB
faba-29	15	12	the	the	DET
faba-29	15	13	audit	audit	NOUN
faba-29	15	14	risk	risk	NOUN
faba-29	15	15	to	to	ADP
faba-29	15	16	the	the	DET
faba-29	15	17	acceptable	acceptable	ADJ
faba-29	15	18	degree	degree	NOUN
faba-29	15	19	,	,	PUNCT
faba-29	15	20	hence	hence	ADV
faba-29	15	21	enable	enable	VERB
faba-29	15	22	the	the	DET
faba-29	15	23	auditor	auditor	NOUN
faba-29	15	24	to	to	PART
faba-29	15	25	produce	produce	VERB
faba-29	15	26	adequate	adequate	ADJ
faba-29	15	27	conclusion	conclusion	NOUN
faba-29	15	28	as	as	ADP
faba-29	15	29	the	the	DET
faba-29	15	30	basis	basis	NOUN
faba-29	15	31	for	for	ADP
faba-29	15	32	auditor	auditor	NOUN
faba-29	15	33	opinion	opinion	NOUN
faba-29	15	34	and	and	CCONJ
faba-29	15	35	professional	professional	ADJ
faba-29	15	36	consideration	consideration	NOUN
faba-29	15	37	(	(	PUNCT
faba-29	15	38	sukrisno	sukrisno	ADJ
faba-29	15	39	agoes	agoe	NOUN
faba-29	15	40	,	,	PUNCT
faba-29	15	41	2017	2017	NUM
faba-29	15	42	:	:	SYM
faba-29	15	43	179	179	NUM
faba-29	15	44	)	)	PUNCT
faba-29	15	45	.	.	PUNCT
faba-29	16	1	literature	literature	PROPN
faba-29	16	2	review	review	VERB
faba-29	16	3	the	the	DET
faba-29	16	4	application	application	NOUN
faba-29	16	5	of	of	ADP
faba-29	16	6	professional	professional	ADJ
faba-29	16	7	proficiency	proficiency	NOUN
faba-29	16	8	with	with	ADP
faba-29	16	9	cautiousness	cautiousness	NOUN
faba-29	16	10	and	and	CCONJ
faba-29	16	11	accuracy	accuracy	NOUN
faba-29	16	12	the	the	DET
faba-29	16	13	application	application	NOUN
faba-29	16	14	of	of	ADP
faba-29	16	15	professional	professional	ADJ
faba-29	16	16	proficiency	proficiency	NOUN
faba-29	16	17	with	with	ADP
faba-29	16	18	cautiousness	cautiousness	NOUN
faba-29	16	19	and	and	CCONJ
faba-29	16	20	accuracy	accuracy	NOUN
faba-29	16	21	in	in	ADP
faba-29	16	22	the	the	DET
faba-29	16	23	implementation	implementation	NOUN
faba-29	16	24	on	on	ADP
faba-29	16	25	audit	audit	NOUN
faba-29	16	26	task	task	NOUN
faba-29	16	27	based	base	VERB
faba-29	16	28	on	on	ADP
faba-29	16	29	professional	professional	ADJ
faba-29	16	30	public	public	ADJ
faba-29	16	31	accountant	accountant	NOUN
faba-29	16	32	standard	standard	NOUN
faba-29	16	33	2013	2013	NUM
faba-29	16	34	section	section	NOUN
faba-29	16	35	230	230	NUM
faba-29	16	36	and	and	CCONJ
faba-29	16	37	230.1	230.1	NUM
faba-29	16	38	stated	state	VERB
faba-29	16	39	that	that	SCONJ
faba-29	16	40	“	"	PUNCT
faba-29	16	41	the	the	DET
faba-29	16	42	competence	competence	NOUN
faba-29	16	43	level	level	NOUN
faba-29	16	44	that	that	PRON
faba-29	16	45	generally	generally	ADV
faba-29	16	46	owns	own	VERB
faba-29	16	47	by	by	ADP
faba-29	16	48	the	the	DET
faba-29	16	49	auditor	auditor	NOUN
faba-29	16	50	in	in	ADP
faba-29	16	51	auditing	auditing	NOUN
faba-29	16	52	is	be	AUX
faba-29	16	53	a	a	DET
faba-29	16	54	reasonable	reasonable	ADJ
faba-29	16	55	cautiousness	cautiousness	NOUN
faba-29	16	56	and	and	CCONJ
faba-29	16	57	accuracy	accuracy	NOUN
faba-29	16	58	,	,	PUNCT
faba-29	16	59	the	the	DET
faba-29	16	60	auditor	auditor	NOUN
faba-29	16	61	should	should	AUX
faba-29	16	62	be	be	AUX
faba-29	16	63	given	give	VERB
faba-29	16	64	a	a	DET
faba-29	16	65	task	task	NOUN
faba-29	16	66	and	and	CCONJ
faba-29	16	67	supervise	supervise	NOUN
faba-29	16	68	based	base	VERB
faba-29	16	69	on	on	ADP
faba-29	16	70	their	their	PRON
faba-29	16	71	knowledge	knowledge	NOUN
faba-29	16	72	,	,	PUNCT
faba-29	16	73	skills	skill	NOUN
faba-29	16	74	and	and	CCONJ
faba-29	16	75	ability	ability	NOUN
faba-29	16	76	to	to	PART
faba-29	16	77	make	make	VERB
faba-29	16	78	them	they	PRON
faba-29	16	79	be	be	AUX
faba-29	16	80	able	able	ADJ
faba-29	16	81	to	to	PART
faba-29	16	82	evaluate	evaluate	VERB
faba-29	16	83	audit	audit	NOUN
faba-29	16	84	evidence	evidence	NOUN
faba-29	16	85	that	that	SCONJ
faba-29	16	86	they	they	PRON
faba-29	16	87	check	check	VERB
faba-29	16	88	.	.	PUNCT
faba-29	16	89	”	"	PUNCT
faba-29	17	1	audit	audit	NOUN
faba-29	17	2	evidence	evidence	NOUN
faba-29	17	3	according	accord	VERB
faba-29	17	4	to	to	ADP
faba-29	17	5	ely	ely	PROPN
faba-29	17	6	suhayati	suhayati	PROPN
faba-29	17	7	&	&	CCONJ
faba-29	17	8	siti	siti	PROPN
faba-29	17	9	kurnia	kurnia	PROPN
faba-29	17	10	rahayu	rahayu	PROPN
faba-29	17	11	(	(	PUNCT
faba-29	17	12	2013:118	2013:118	NUM
faba-29	17	13	)	)	PUNCT
faba-29	17	14	“	"	PUNCT
faba-29	17	15	audit	audit	NOUN
faba-29	17	16	evidence	evidence	NOUN
faba-29	17	17	is	be	AUX
faba-29	17	18	the	the	DET
faba-29	17	19	overall	overall	ADJ
faba-29	17	20	information	information	NOUN
faba-29	17	21	which	which	PRON
faba-29	17	22	is	be	AUX
faba-29	17	23	used	use	VERB
faba-29	17	24	by	by	ADP
faba-29	17	25	the	the	DET
faba-29	17	26	auditor	auditor	NOUN
faba-29	17	27	to	to	PART
faba-29	17	28	reach	reach	VERB
faba-29	17	29	a	a	DET
faba-29	17	30	conclusion	conclusion	NOUN
faba-29	17	31	and	and	CCONJ
faba-29	17	32	will	will	AUX
faba-29	17	33	be	be	AUX
faba-29	17	34	the	the	DET
faba-29	17	35	base	base	NOUN
faba-29	17	36	of	of	ADP
faba-29	17	37	the	the	DET
faba-29	17	38	audit	audit	NOUN
faba-29	17	39	opinion	opinion	NOUN
faba-29	17	40	,	,	PUNCT
faba-29	17	41	and	and	CCONJ
faba-29	17	42	also	also	ADV
faba-29	17	43	include	include	VERB
faba-29	17	44	the	the	DET
faba-29	17	45	information	information	NOUN
faba-29	17	46	from	from	ADP
faba-29	17	47	the	the	DET
faba-29	17	48	accounting	accounting	NOUN
faba-29	17	49	notes	note	NOUN
faba-29	17	50	that	that	SCONJ
faba-29	17	51	underlying	underlie	VERB
faba-29	17	52	the	the	DET
faba-29	17	53	financial	financial	ADJ
faba-29	17	54	report	report	NOUN
faba-29	17	55	and	and	CCONJ
faba-29	17	56	other	other	ADJ
faba-29	17	57	information	information	NOUN
faba-29	17	58	.	.	PUNCT
faba-29	18	1	additionally	additionally	ADV
faba-29	18	2	.	.	PUNCT
faba-29	19	1	audit	audit	NOUN
faba-29	19	2	opinion	opinion	PROPN
faba-29	19	3	alvin	alvin	PROPN
faba-29	19	4	a.	a.	PROPN
faba-29	19	5	arens	arens	PROPN
faba-29	19	6	,	,	PUNCT
faba-29	19	7	randal	randal	PROPN
faba-29	19	8	j.	j.	PROPN
faba-29	19	9	elder	elder	PROPN
faba-29	19	10	&	&	CCONJ
faba-29	19	11	mark	mark	PROPN
faba-29	19	12	s.	s.	PROPN
faba-29	19	13	beasley	beasley	PROPN
faba-29	19	14	(	(	PUNCT
faba-29	19	15	2014:42	2014:42	NUM
faba-29	19	16	)	)	PUNCT
faba-29	19	17	,	,	PUNCT
faba-29	19	18	“	"	PUNCT
faba-29	19	19	auditor	auditor	NOUN
faba-29	19	20	is	be	AUX
faba-29	19	21	responsible	responsible	ADJ
faba-29	19	22	for	for	ADP
faba-29	19	23	stating	state	VERB
faba-29	19	24	an	an	DET
faba-29	19	25	opinion	opinion	NOUN
faba-29	19	26	in	in	ADP
faba-29	19	27	a	a	DET
faba-29	19	28	form	form	NOUN
faba-29	19	29	of	of	ADP
faba-29	19	30	written	write	VERB
faba-29	19	31	report	report	NOUN
faba-29	19	32	regarding	regard	VERB
faba-29	19	33	whether	whether	SCONJ
faba-29	19	34	the	the	DET
faba-29	19	35	financial	financial	ADJ
faba-29	19	36	report	report	NOUN
faba-29	19	37	has	have	AUX
faba-29	19	38	been	be	AUX
faba-29	19	39	written	write	VERB
faba-29	19	40	properly	properly	ADV
faba-29	19	41	in	in	ADP
faba-29	19	42	terms	term	NOUN
faba-29	19	43	of	of	ADP
faba-29	19	44	the	the	DET
faba-29	19	45	materials	material	NOUN
faba-29	19	46	according	accord	VERB
faba-29	19	47	to	to	ADP
faba-29	19	48	the	the	DET
faba-29	19	49	valid	valid	ADJ
faba-29	19	50	framework	framework	NOUN
faba-29	19	51	report	report	NOUN
faba-29	19	52	,	,	PUNCT
faba-29	19	53	and	and	CCONJ
faba-29	19	54	this	this	DET
faba-29	19	55	opinion	opinion	NOUN
faba-29	19	56	is	be	AUX
faba-29	19	57	based	base	VERB
faba-29	19	58	on	on	ADP
faba-29	19	59	the	the	DET
faba-29	19	60	audit	audit	NOUN
faba-29	19	61	evidence	evidence	NOUN
faba-29	19	62	evaluation	evaluation	NOUN
faba-29	19	63	and	and	CCONJ
faba-29	19	64	audit	audit	NOUN
faba-29	19	65	finding	finding	NOUN
faba-29	19	66	that	that	PRON
faba-29	19	67	has	have	AUX
faba-29	19	68	been	be	AUX
faba-29	19	69	obtained	obtain	VERB
faba-29	19	70	.	.	PUNCT
faba-29	20	1	correlation	correlation	NOUN
faba-29	20	2	the	the	DET
faba-29	20	3	use	use	NOUN
faba-29	20	4	of	of	ADP
faba-29	20	5	professional	professional	ADJ
faba-29	20	6	proficiency	proficiency	NOUN
faba-29	20	7	with	with	ADP
faba-29	20	8	cautiousness	cautiousness	NOUN
faba-29	20	9	and	and	CCONJ
faba-29	20	10	accuracy	accuracy	NOUN
faba-29	20	11	regarding	regard	VERB
faba-29	20	12	the	the	DET
faba-29	20	13	evidence	evidence	NOUN
faba-29	20	14	ely	ely	ADV
faba-29	20	15	suhayati	suhayati	PROPN
faba-29	20	16	/	/	SYM
faba-29	20	17	finance	finance	NOUN
faba-29	20	18	,	,	PUNCT
faba-29	20	19	accounting	accounting	NOUN
faba-29	20	20	and	and	CCONJ
faba-29	20	21	business	business	NOUN
faba-29	20	22	analysis	analysis	NOUN
faba-29	20	23	2	2	NUM
faba-29	20	24	(	(	PUNCT
faba-29	20	25	1	1	NUM
faba-29	20	26	)	)	PUNCT
faba-29	20	27	2020	2020	NUM
faba-29	20	28	13	13	NUM
faba-29	20	29	evaluation	evaluation	NOUN
faba-29	20	30	a	a	DET
faba-29	20	31	theory	theory	NOUN
faba-29	20	32	that	that	PRON
faba-29	20	33	has	have	VERB
faba-29	20	34	a	a	DET
faba-29	20	35	correlation	correlation	NOUN
faba-29	20	36	with	with	ADP
faba-29	20	37	those	those	DET
faba-29	20	38	three	three	NUM
faba-29	20	39	theories	theory	NOUN
faba-29	20	40	above	above	ADV
faba-29	20	41	is	be	AUX
faba-29	20	42	the	the	DET
faba-29	20	43	theory	theory	NOUN
faba-29	20	44	about	about	ADP
faba-29	20	45	the	the	DET
faba-29	20	46	use	use	NOUN
faba-29	20	47	of	of	ADP
faba-29	20	48	professional	professional	ADJ
faba-29	20	49	proficiency	proficiency	NOUN
faba-29	20	50	with	with	ADP
faba-29	20	51	cautiousness	cautiousness	NOUN
faba-29	20	52	and	and	CCONJ
faba-29	20	53	accuracy	accuracy	NOUN
faba-29	20	54	regarding	regard	VERB
faba-29	20	55	the	the	DET
faba-29	20	56	evidence	evidence	NOUN
faba-29	20	57	evaluation	evaluation	NOUN
faba-29	20	58	as	as	SCONJ
faba-29	20	59	claimed	claim	VERB
faba-29	20	60	by	by	ADP
faba-29	20	61	mulyadi	mulyadi	NOUN
faba-29	20	62	(	(	PUNCT
faba-29	20	63	2014	2014	NUM
faba-29	20	64	:	:	PUNCT
faba-29	20	65	27	27	NUM
faba-29	20	66	)	)	PUNCT
faba-29	20	67	,	,	PUNCT
faba-29	20	68	“	"	PUNCT
faba-29	20	69	the	the	DET
faba-29	20	70	use	use	NOUN
faba-29	20	71	of	of	ADP
faba-29	20	72	professional	professional	ADJ
faba-29	20	73	proficiency	proficiency	NOUN
faba-29	20	74	with	with	ADP
faba-29	20	75	cautiousness	cautiousness	NOUN
faba-29	20	76	and	and	CCONJ
faba-29	20	77	accuracy	accuracy	NOUN
faba-29	20	78	means	mean	VERB
faba-29	20	79	using	use	VERB
faba-29	20	80	a	a	DET
faba-29	20	81	healt	healt	NOUN
faba-29	20	82	consideration	consideration	NOUN
faba-29	20	83	in	in	ADP
faba-29	20	84	an	an	DET
faba-29	20	85	area	area	NOUN
faba-29	20	86	settlement	settlement	NOUN
faba-29	20	87	,	,	PUNCT
faba-29	20	88	choosing	choose	VERB
faba-29	20	89	methodology	methodology	NOUN
faba-29	20	90	,	,	PUNCT
faba-29	20	91	and	and	CCONJ
faba-29	20	92	procedure	procedure	NOUN
faba-29	20	93	examination	examination	NOUN
faba-29	20	94	for	for	ADP
faba-29	20	95	auditing	auditing	NOUN
faba-29	20	96	.	.	PUNCT
faba-29	21	1	those	those	DET
faba-29	21	2	healthy	healthy	ADJ
faba-29	21	3	considerations	consideration	NOUN
faba-29	21	4	would	would	AUX
faba-29	21	5	be	be	AUX
faba-29	21	6	used	use	VERB
faba-29	21	7	for	for	ADP
faba-29	21	8	the	the	DET
faba-29	21	9	procedure	procedure	NOUN
faba-29	21	10	testing	testing	NOUN
faba-29	21	11	,	,	PUNCT
faba-29	21	12	evaluating	evaluate	VERB
faba-29	21	13	evidence	evidence	NOUN
faba-29	21	14	and	and	CCONJ
faba-29	21	15	reporting	report	VERB
faba-29	21	16	the	the	DET
faba-29	21	17	audit	audit	NOUN
faba-29	21	18	result	result	NOUN
faba-29	21	19	.	.	PUNCT
faba-29	21	20	”	"	PUNCT
faba-29	22	1	theoretical	theoretical	ADJ
faba-29	22	2	framework	framework	NOUN
faba-29	22	3	an	an	DET
faba-29	22	4	association	association	NOUN
faba-29	22	5	theory	theory	NOUN
faba-29	22	6	which	which	PRON
faba-29	22	7	mentions	mention	VERB
faba-29	22	8	that	that	SCONJ
faba-29	22	9	audit	audit	NOUN
faba-29	22	10	evaluation	evaluation	NOUN
faba-29	22	11	is	be	AUX
faba-29	22	12	related	relate	VERB
faba-29	22	13	to	to	PART
faba-29	22	14	audit	audit	NOUN
faba-29	22	15	opinion	opinion	NOUN
faba-29	22	16	is	be	AUX
faba-29	22	17	stated	state	VERB
faba-29	22	18	by	by	ADP
faba-29	22	19	ely	ely	PROPN
faba-29	22	20	suhayati	suhayati	PROPN
faba-29	22	21	&	&	CCONJ
faba-29	22	22	siti	siti	PROPN
faba-29	22	23	kurnia	kurnia	PROPN
faba-29	22	24	rahayu	rahayu	PROPN
faba-29	22	25	(	(	PUNCT
faba-29	22	26	2013	2013	NUM
faba-29	22	27	:	:	PUNCT
faba-29	22	28	117	117	NUM
faba-29	22	29	)	)	PUNCT
faba-29	22	30	,	,	PUNCT
faba-29	22	31	“	"	PUNCT
faba-29	22	32	to	to	PART
faba-29	22	33	give	give	VERB
faba-29	22	34	an	an	DET
faba-29	22	35	opinion	opinion	NOUN
faba-29	22	36	the	the	DET
faba-29	22	37	auditor	auditor	NOUN
faba-29	22	38	must	must	AUX
faba-29	22	39	obtain	obtain	VERB
faba-29	22	40	audit	audit	NOUN
faba-29	22	41	evidence	evidence	NOUN
faba-29	22	42	from	from	ADP
faba-29	22	43	the	the	DET
faba-29	22	44	report	report	NOUN
faba-29	22	45	and	and	CCONJ
faba-29	22	46	evaluate	evaluate	VERB
faba-29	22	47	it	it	PRON
faba-29	22	48	.	.	PUNCT
faba-29	23	1	the	the	DET
faba-29	23	2	auditor	auditor	NOUN
faba-29	23	3	needs	need	VERB
faba-29	23	4	to	to	PART
faba-29	23	5	be	be	AUX
faba-29	23	6	able	able	ADJ
faba-29	23	7	to	to	PART
faba-29	23	8	make	make	VERB
faba-29	23	9	a	a	DET
faba-29	23	10	decision	decision	NOUN
faba-29	23	11	on	on	ADP
faba-29	23	12	the	the	DET
faba-29	23	13	opinion	opinion	NOUN
faba-29	23	14	they	they	PRON
faba-29	23	15	express	express	VERB
faba-29	23	16	based	base	VERB
faba-29	23	17	on	on	ADP
faba-29	23	18	impartial	impartial	ADJ
faba-29	23	19	evaluation	evaluation	NOUN
faba-29	23	20	on	on	ADP
faba-29	23	21	the	the	DET
faba-29	23	22	evidence	evidence	NOUN
faba-29	23	23	that	that	PRON
faba-29	23	24	has	have	AUX
faba-29	23	25	been	be	AUX
faba-29	23	26	collected	collect	VERB
faba-29	23	27	.	.	PUNCT
faba-29	23	28	”	"	PUNCT
faba-29	24	1	moreover	moreover	ADV
faba-29	24	2	,	,	PUNCT
faba-29	24	3	the	the	DET
faba-29	24	4	previous	previous	ADJ
faba-29	24	5	research	research	NOUN
faba-29	24	6	results	result	NOUN
faba-29	24	7	entitled	entitle	VERB
faba-29	24	8	the	the	DET
faba-29	24	9	effect	effect	NOUN
faba-29	24	10	of	of	ADP
faba-29	24	11	independent	independent	ADJ
faba-29	24	12	public	public	ADJ
faba-29	24	13	accounting	accounting	NOUN
faba-29	24	14	and	and	CCONJ
faba-29	24	15	audit	audit	NOUN
faba-29	24	16	judgement	judgement	NOUN
faba-29	24	17	towards	towards	ADP
faba-29	24	18	public	public	ADJ
faba-29	24	19	accountant	accountant	NOUN
faba-29	24	20	opinion	opinion	NOUN
faba-29	24	21	by	by	ADP
faba-29	24	22	ely	ely	PROPN
faba-29	24	23	suhayati	suhayati	PROPN
faba-29	24	24	(	(	PUNCT
faba-29	24	25	2016	2016	NUM
faba-29	24	26	)	)	PUNCT
faba-29	24	27	point	point	VERB
faba-29	24	28	out	out	ADP
faba-29	24	29	that	that	DET
faba-29	24	30	audit	audit	NOUN
faba-29	24	31	consideration	consideration	NOUN
faba-29	24	32	is	be	AUX
faba-29	24	33	an	an	DET
faba-29	24	34	important	important	ADJ
faba-29	24	35	factor	factor	NOUN
faba-29	24	36	when	when	SCONJ
faba-29	24	37	considering	consider	VERB
faba-29	24	38	opinion	opinion	NOUN
faba-29	24	39	types	type	NOUN
faba-29	24	40	that	that	PRON
faba-29	24	41	are	be	AUX
faba-29	24	42	suitable	suitable	ADJ
faba-29	24	43	to	to	PART
faba-29	24	44	be	be	AUX
faba-29	24	45	given	give	VERB
faba-29	24	46	in	in	ADP
faba-29	24	47	certain	certain	ADJ
faba-29	24	48	circumstances	circumstance	NOUN
faba-29	24	49	.	.	PUNCT
faba-29	25	1	based	base	VERB
faba-29	25	2	on	on	ADP
faba-29	25	3	association	association	NOUN
faba-29	25	4	theory	theory	NOUN
faba-29	25	5	and	and	CCONJ
faba-29	25	6	previous	previous	ADJ
faba-29	25	7	research	research	NOUN
faba-29	25	8	,	,	PUNCT
faba-29	25	9	it	it	PRON
faba-29	25	10	could	could	AUX
faba-29	25	11	be	be	AUX
faba-29	25	12	concluded	conclude	VERB
faba-29	25	13	that	that	SCONJ
faba-29	25	14	the	the	DET
faba-29	25	15	research	research	NOUN
faba-29	25	16	paradigms	paradigm	VERB
faba-29	25	17	is	be	AUX
faba-29	25	18	illustrated	illustrate	VERB
faba-29	25	19	as	as	SCONJ
faba-29	25	20	follows	follow	VERB
faba-29	25	21	:	:	PUNCT
faba-29	25	22	figure	figure	NOUN
faba-29	25	23	1	1	NUM
faba-29	25	24	.	.	PUNCT
faba-29	26	1	research	research	NOUN
faba-29	26	2	paradigms	paradigms	PROPN
faba-29	26	3	hypothesis	hypothesis	NOUN
faba-29	26	4	development	development	NOUN
faba-29	26	5	according	accord	VERB
faba-29	26	6	to	to	ADP
faba-29	26	7	the	the	DET
faba-29	26	8	framework	framework	NOUN
faba-29	26	9	above	above	ADV
faba-29	26	10	,	,	PUNCT
faba-29	26	11	hypothesis	hypothesis	NOUN
faba-29	26	12	in	in	ADP
faba-29	26	13	this	this	DET
faba-29	26	14	research	research	NOUN
faba-29	26	15	are	be	AUX
faba-29	26	16	h1	h1	ADJ
faba-29	26	17	:	:	PUNCT
faba-29	26	18	the	the	DET
faba-29	26	19	use	use	NOUN
faba-29	26	20	of	of	ADP
faba-29	26	21	professional	professional	ADJ
faba-29	26	22	proficiency	proficiency	NOUN
faba-29	26	23	with	with	ADP
faba-29	26	24	cautiousness	cautiousness	NOUN
faba-29	26	25	and	and	CCONJ
faba-29	26	26	accuracy	accuracy	NOUN
faba-29	26	27	have	have	VERB
faba-29	26	28	effects	effect	NOUN
faba-29	26	29	on	on	ADP
faba-29	26	30	audit	audit	NOUN
faba-29	26	31	evidence	evidence	NOUN
faba-29	26	32	evaluation	evaluation	NOUN
faba-29	26	33	h2	h2	NOUN
faba-29	26	34	:	:	PUNCT
faba-29	26	35	audit	audit	NOUN
faba-29	26	36	evidence	evidence	NOUN
faba-29	26	37	evaluation	evaluation	NOUN
faba-29	26	38	affect	affect	VERB
faba-29	26	39	audit	audit	NOUN
faba-29	26	40	opinion	opinion	NOUN
faba-29	26	41	methods	method	NOUN
faba-29	26	42	the	the	DET
faba-29	26	43	method	method	NOUN
faba-29	26	44	in	in	ADP
faba-29	26	45	this	this	DET
faba-29	26	46	research	research	NOUN
faba-29	26	47	is	be	AUX
faba-29	26	48	descriptive	descriptive	ADJ
faba-29	26	49	verification	verification	NOUN
faba-29	26	50	(	(	PUNCT
faba-29	26	51	causal	causal	NOUN
faba-29	26	52	)	)	PUNCT
faba-29	26	53	,	,	PUNCT
faba-29	26	54	with	with	ADP
faba-29	26	55	the	the	DET
faba-29	26	56	help	help	NOUN
faba-29	26	57	of	of	ADP
faba-29	26	58	structural	structural	ADJ
faba-29	26	59	equation	equation	NOUN
faba-29	26	60	modelling	model	VERB
faba-29	26	61	partial	partial	ADJ
faba-29	26	62	least	least	ADJ
faba-29	26	63	square	square	ADJ
faba-29	26	64	in	in	ADP
faba-29	26	65	taking	take	VERB
faba-29	26	66	conclusion	conclusion	NOUN
faba-29	26	67	,	,	PUNCT
faba-29	26	68	the	the	DET
faba-29	26	69	method	method	NOUN
faba-29	26	70	of	of	ADP
faba-29	26	71	data	datum	NOUN
faba-29	26	72	collection	collection	NOUN
faba-29	26	73	is	be	AUX
faba-29	26	74	survey	survey	NOUN
faba-29	26	75	method	method	NOUN
faba-29	26	76	because	because	SCONJ
faba-29	26	77	it	it	PRON
faba-29	26	78	researches	research	VERB
faba-29	26	79	more	more	ADJ
faba-29	26	80	than	than	ADP
faba-29	26	81	one	one	NUM
faba-29	26	82	public	public	ADJ
faba-29	26	83	accounting	accounting	NOUN
faba-29	26	84	office	office	NOUN
faba-29	26	85	,	,	PUNCT
faba-29	26	86	whereas	whereas	SCONJ
faba-29	26	87	the	the	DET
faba-29	26	88	data	datum	NOUN
faba-29	26	89	type	type	NOUN
faba-29	26	90	from	from	ADP
faba-29	26	91	this	this	DET
faba-29	26	92	research	research	NOUN
faba-29	26	93	consists	consist	VERB
faba-29	26	94	of	of	ADP
faba-29	26	95	primary	primary	ADJ
faba-29	26	96	and	and	CCONJ
faba-29	26	97	secondary	secondary	ADJ
faba-29	26	98	data	datum	NOUN
faba-29	26	99	.	.	PUNCT
faba-29	27	1	primary	primary	ADJ
faba-29	27	2	data	datum	NOUN
faba-29	27	3	is	be	AUX
faba-29	27	4	collected	collect	VERB
faba-29	27	5	through	through	ADP
faba-29	27	6	questionnaire	questionnaire	NOUN
faba-29	27	7	and	and	CCONJ
faba-29	27	8	interview	interview	NOUN
faba-29	27	9	,	,	PUNCT
faba-29	27	10	the	the	DET
faba-29	27	11	statement	statement	NOUN
faba-29	27	12	on	on	ADP
faba-29	27	13	the	the	DET
faba-29	27	14	questionnaire	questionnaire	NOUN
faba-29	27	15	is	be	AUX
faba-29	27	16	in	in	ADP
faba-29	27	17	the	the	DET
faba-29	27	18	form	form	NOUN
faba-29	27	19	of	of	ADP
faba-29	27	20	a	a	DET
faba-29	27	21	closing	close	VERB
faba-29	27	22	statement	statement	NOUN
faba-29	27	23	that	that	PRON
faba-29	27	24	has	have	AUX
faba-29	27	25	been	be	AUX
faba-29	27	26	provided	provide	VERB
faba-29	27	27	with	with	ADP
faba-29	27	28	an	an	DET
faba-29	27	29	alternative	alternative	ADJ
faba-29	27	30	answer	answer	NOUN
faba-29	27	31	by	by	ADP
faba-29	27	32	the	the	DET
faba-29	27	33	writer	writer	NOUN
faba-29	27	34	to	to	PART
faba-29	27	35	be	be	AUX
faba-29	27	36	chosen	choose	VERB
faba-29	27	37	by	by	ADP
faba-29	27	38	the	the	DET
faba-29	27	39	respondents	respondent	NOUN
faba-29	27	40	since	since	SCONJ
faba-29	27	41	the	the	DET
faba-29	27	42	indicator	indicator	NOUN
faba-29	27	43	for	for	ADP
faba-29	27	44	the	the	DET
faba-29	27	45	variable	variable	NOUN
faba-29	27	46	that	that	PRON
faba-29	27	47	is	be	AUX
faba-29	27	48	going	go	VERB
faba-29	27	49	to	to	PART
faba-29	27	50	be	be	AUX
faba-29	27	51	measured	measure	VERB
faba-29	27	52	is	be	AUX
faba-29	27	53	already	already	ADV
faba-29	27	54	clear	clear	ADJ
faba-29	27	55	or	or	CCONJ
faba-29	27	56	has	have	AUX
faba-29	27	57	been	be	AUX
faba-29	27	58	operated	operate	VERB
faba-29	27	59	before	before	ADV
faba-29	27	60	.	.	PUNCT
faba-29	28	1	secondary	secondary	ADJ
faba-29	28	2	data	datum	NOUN
faba-29	28	3	for	for	ADP
faba-29	28	4	every	every	DET
faba-29	28	5	variable	variable	NOUN
faba-29	28	6	collected	collect	VERB
faba-29	28	7	through	through	ADP
faba-29	28	8	a	a	DET
faba-29	28	9	literature	literature	NOUN
faba-29	28	10	review	review	NOUN
faba-29	28	11	,	,	PUNCT
faba-29	28	12	accounting	accounting	NOUN
faba-29	28	13	magazine	magazine	NOUN
faba-29	28	14	,	,	PUNCT
faba-29	28	15	articles	article	NOUN
faba-29	28	16	and	and	CCONJ
faba-29	28	17	journal	journal	PROPN
faba-29	28	18	research	research	NOUN
faba-29	28	19	.	.	PUNCT
faba-29	29	1	as	as	ADP
faba-29	29	2	for	for	ADP
faba-29	29	3	the	the	DET
faba-29	29	4	population	population	NOUN
faba-29	29	5	in	in	ADP
faba-29	29	6	this	this	DET
faba-29	29	7	research	research	NOUN
faba-29	29	8	,	,	PUNCT
faba-29	29	9	there	there	PRON
faba-29	29	10	are	be	VERB
faba-29	29	11	30	30	NUM
faba-29	29	12	public	public	ADJ
faba-29	29	13	accountant	accountant	NOUN
faba-29	29	14	office	office	NOUN
faba-29	29	15	with	with	ADP
faba-29	29	16	47	47	NUM
faba-29	29	17	partner	partner	NOUN
faba-29	29	18	,	,	PUNCT
faba-29	29	19	apparently	apparently	ADV
faba-29	29	20	13	13	NUM
faba-29	29	21	of	of	ADP
faba-29	29	22	the	the	DET
faba-29	29	23	accountant	accountant	NOUN
faba-29	29	24	office	office	NOUN
faba-29	29	25	is	be	AUX
faba-29	29	26	not	not	PART
faba-29	29	27	located	locate	VERB
faba-29	29	28	at	at	ADP
faba-29	29	29	the	the	DET
faba-29	29	30	address	address	NOUN
faba-29	29	31	record	record	NOUN
faba-29	29	32	,	,	PUNCT
faba-29	29	33	hence	hence	ADV
faba-29	29	34	in	in	ADP
faba-29	29	35	this	this	DET
faba-29	29	36	research	research	NOUN
faba-29	29	37	there	there	PRON
faba-29	29	38	are	be	VERB
faba-29	29	39	only	only	ADV
faba-29	29	40	17	17	NUM
faba-29	29	41	public	public	ADJ
faba-29	29	42	accountant	accountant	NOUN
faba-29	29	43	office	office	NOUN
faba-29	29	44	with	with	ADP
faba-29	29	45	25	25	NUM
faba-29	29	46	partners	partner	NOUN
faba-29	29	47	in	in	ADP
faba-29	29	48	bandung	bandung	PROPN
faba-29	29	49	,	,	PUNCT
faba-29	29	50	which	which	PRON
faba-29	29	51	means	mean	VERB
faba-29	29	52	it	it	PRON
faba-29	29	53	can	can	AUX
faba-29	29	54	be	be	AUX
faba-29	29	55	concluded	conclude	VERB
faba-29	29	56	that	that	SCONJ
faba-29	29	57	researcher	researcher	NOUN
faba-29	29	58	research	research	NOUN
faba-29	29	59	all	all	DET
faba-29	29	60	population	population	NOUN
faba-29	29	61	element	element	NOUN
faba-29	29	62	or	or	CCONJ
faba-29	29	63	known	know	VERB
faba-29	29	64	as	as	ADP
faba-29	29	65	census	census	NOUN
faba-29	29	66	.	.	PUNCT
faba-29	30	1	the	the	DET
faba-29	30	2	observation	observation	NOUN
faba-29	30	3	unit	unit	NOUN
faba-29	30	4	of	of	ADP
faba-29	30	5	this	this	PRON
faba-29	30	6	is	be	AUX
faba-29	30	7	the	the	DET
faba-29	30	8	public	public	ADJ
faba-29	30	9	accountant	accountant	NOUN
faba-29	30	10	office	office	NOUN
faba-29	30	11	partner	partner	NOUN
faba-29	30	12	that	that	PRON
faba-29	30	13	works	work	VERB
faba-29	30	14	based	base	VERB
faba-29	30	15	on	on	ADP
faba-29	30	16	the	the	DET
faba-29	30	17	auditor	auditor	NOUN
faba-29	30	18	work	work	NOUN
faba-29	30	19	that	that	PRON
faba-29	30	20	has	have	AUX
faba-29	30	21	been	be	AUX
faba-29	30	22	supervised	supervise	VERB
faba-29	30	23	by	by	ADP
faba-29	30	24	the	the	DET
faba-29	30	25	supervisor	supervisor	NOUN
faba-29	30	26	.	.	PUNCT
faba-29	31	1	results	result	NOUN
faba-29	31	2	and	and	CCONJ
faba-29	31	3	discussion	discussion	NOUN
faba-29	31	4	recapitulation	recapitulation	NOUN
faba-29	31	5	result	result	NOUN
faba-29	31	6	from	from	ADP
faba-29	31	7	the	the	DET
faba-29	31	8	questioner	questioner	NOUN
faba-29	31	9	that	that	PRON
faba-29	31	10	distribute	distribute	VERB
faba-29	31	11	to	to	ADP
faba-29	31	12	25	25	NUM
faba-29	31	13	partners	partner	NOUN
faba-29	31	14	is	be	AUX
faba-29	31	15	report	report	NOUN
faba-29	31	16	as	as	SCONJ
faba-29	31	17	follows	follow	VERB
faba-29	31	18	:	:	PUNCT
faba-29	31	19	table	table	NOUN
faba-29	31	20	1	1	NUM
faba-29	31	21	.	.	PUNCT
faba-29	32	1	score	score	NOUN
faba-29	32	2	percentage	percentage	NOUN
faba-29	32	3	of	of	ADP
faba-29	32	4	respondent	respondent	ADJ
faba-29	32	5	answer	answer	NOUN
faba-29	32	6	regarding	regard	VERB
faba-29	32	7	professional	professional	ADJ
faba-29	32	8	proficiency	proficiency	NOUN
faba-29	32	9	with	with	ADP
faba-29	32	10	cautiousness	cautiousness	NOUN
faba-29	32	11	and	and	CCONJ
faba-29	32	12	accuracy	accuracy	NOUN
faba-29	32	13	variable	variable	ADJ
faba-29	32	14	indicator	indicator	NOUN
faba-29	32	15	actual	actual	ADJ
faba-29	32	16	score	score	NOUN
faba-29	32	17	ideal	ideal	ADJ
faba-29	32	18	score	score	NOUN
faba-29	32	19	%	%	NOUN
faba-29	32	20	actual	actual	ADJ
faba-29	32	21	score	score	NOUN
faba-29	32	22	criteria	criterion	NOUN
faba-29	32	23	knowledge	knowledge	VERB
faba-29	32	24	66	66	NUM
faba-29	32	25	100	100	NUM
faba-29	32	26	66,00	66,00	NUM
faba-29	32	27	%	%	NOUN
faba-29	32	28	quite	quite	ADV
faba-29	32	29	good	good	ADJ
faba-29	32	30	skills	skill	NOUN
faba-29	32	31	69	69	NUM
faba-29	32	32	100	100	NUM
faba-29	32	33	69,00	69,00	NUM
faba-29	32	34	%	%	NOUN
faba-29	32	35	good	good	ADJ
faba-29	33	1	ely	ely	ADV
faba-29	33	2	suhayati	suhayati	PROPN
faba-29	33	3	/	/	SYM
faba-29	33	4	finance	finance	NOUN
faba-29	33	5	,	,	PUNCT
faba-29	33	6	accounting	accounting	NOUN
faba-29	33	7	and	and	CCONJ
faba-29	33	8	business	business	NOUN
faba-29	33	9	analysis	analysis	NOUN
faba-29	33	10	2	2	NUM
faba-29	33	11	(	(	PUNCT
faba-29	33	12	1	1	NUM
faba-29	33	13	)	)	PUNCT
faba-29	33	14	2020	2020	NUM
faba-29	33	15	14	14	NUM
faba-29	33	16	ability	ability	NOUN
faba-29	33	17	134	134	NUM
faba-29	33	18	200	200	NUM
faba-29	33	19	67,00	67,00	NUM
faba-29	33	20	%	%	NOUN
faba-29	33	21	quite	quite	ADV
faba-29	33	22	good	good	ADJ
faba-29	33	23	total	total	NOUN
faba-29	33	24	269	269	NUM
faba-29	33	25	400	400	NUM
faba-29	33	26	67,25	67,25	NUM
faba-29	33	27	%	%	NOUN
faba-29	33	28	quite	quite	ADV
faba-29	33	29	good	good	ADJ
faba-29	33	30	professional	professional	ADJ
faba-29	33	31	proficiency	proficiency	NOUN
faba-29	33	32	with	with	ADP
faba-29	33	33	cautiousness	cautiousness	NOUN
faba-29	33	34	and	and	CCONJ
faba-29	33	35	accuracy	accuracy	NOUN
faba-29	33	36	is	be	AUX
faba-29	33	37	measured	measure	VERB
faba-29	33	38	by	by	ADP
faba-29	33	39	using	use	VERB
faba-29	33	40	three	three	NUM
faba-29	33	41	indicators	indicator	NOUN
faba-29	33	42	,	,	PUNCT
faba-29	33	43	which	which	PRON
faba-29	33	44	are	be	AUX
faba-29	33	45	knowledge	knowledge	NOUN
faba-29	33	46	,	,	PUNCT
faba-29	33	47	skills	skill	NOUN
faba-29	33	48	and	and	CCONJ
faba-29	33	49	ability	ability	NOUN
faba-29	33	50	.	.	PUNCT
faba-29	34	1	based	base	VERB
faba-29	34	2	on	on	ADP
faba-29	34	3	the	the	DET
faba-29	34	4	answer	answer	NOUN
faba-29	34	5	results	result	NOUN
faba-29	34	6	from	from	ADP
faba-29	34	7	25	25	NUM
faba-29	34	8	partners	partner	NOUN
faba-29	34	9	,	,	PUNCT
faba-29	34	10	the	the	DET
faba-29	34	11	score	score	NOUN
faba-29	34	12	that	that	PRON
faba-29	34	13	was	be	AUX
faba-29	34	14	obtained	obtain	VERB
faba-29	34	15	is	be	AUX
faba-29	34	16	67,25	67,25	NUM
faba-29	34	17	%	%	NOUN
faba-29	34	18	,	,	PUNCT
faba-29	34	19	it	it	PRON
faba-29	34	20	locates	locate	VERB
faba-29	34	21	on	on	ADP
faba-29	34	22	the	the	DET
faba-29	34	23	interval	interval	NOUN
faba-29	34	24	of	of	ADP
faba-29	34	25	52,01	52,01	NOUN
faba-29	34	26	-	-	PUNCT
faba-29	34	27	68,00	68,00	NUM
faba-29	34	28	and	and	CCONJ
faba-29	34	29	categorizes	categorize	VERB
faba-29	34	30	as	as	ADV
faba-29	34	31	quite	quite	ADV
faba-29	34	32	good	good	ADJ
faba-29	34	33	which	which	PRON
faba-29	34	34	means	mean	VERB
faba-29	34	35	that	that	SCONJ
faba-29	34	36	there	there	PRON
faba-29	34	37	is	be	VERB
faba-29	34	38	still	still	ADV
faba-29	34	39	a	a	DET
faba-29	34	40	gap	gap	NOUN
faba-29	34	41	on	on	ADP
faba-29	34	42	the	the	DET
faba-29	34	43	problem	problem	NOUN
faba-29	34	44	that	that	PRON
faba-29	34	45	occurs	occur	VERB
faba-29	34	46	in	in	ADP
faba-29	34	47	terms	term	NOUN
faba-29	34	48	of	of	ADP
faba-29	34	49	the	the	DET
faba-29	34	50	professional	professional	ADJ
faba-29	34	51	proficiency	proficiency	NOUN
faba-29	34	52	with	with	ADP
faba-29	34	53	cautiousness	cautiousness	NOUN
faba-29	34	54	and	and	CCONJ
faba-29	34	55	accuracy	accuracy	NOUN
faba-29	34	56	when	when	SCONJ
faba-29	34	57	auditing	auditing	NOUN
faba-29	35	1	.	.	PUNCT
faba-29	35	2	table	table	NOUN
faba-29	35	3	2	2	NUM
faba-29	35	4	.	.	PUNCT
faba-29	36	1	score	score	NOUN
faba-29	36	2	percentage	percentage	NOUN
faba-29	36	3	of	of	ADP
faba-29	36	4	respondent	respondent	ADJ
faba-29	36	5	answer	answer	NOUN
faba-29	36	6	regarding	regard	VERB
faba-29	36	7	audit	audit	NOUN
faba-29	36	8	evidence	evidence	NOUN
faba-29	36	9	variable	variable	ADJ
faba-29	36	10	indicator	indicator	NOUN
faba-29	36	11	actual	actual	ADJ
faba-29	36	12	score	score	NOUN
faba-29	36	13	ideal	ideal	ADJ
faba-29	36	14	score	score	NOUN
faba-29	36	15	%	%	NOUN
faba-29	36	16	actual	actual	ADJ
faba-29	36	17	score	score	NOUN
faba-29	36	18	criteria	criterion	NOUN
faba-29	36	19	information	information	NOUN
faba-29	36	20	evidence	evidence	NOUN
faba-29	36	21	from	from	ADP
faba-29	36	22	accounting	accounting	NOUN
faba-29	36	23	notes	note	NOUN
faba-29	36	24	133	133	NUM
faba-29	36	25	200	200	NUM
faba-29	36	26	66,50	66,50	NUM
faba-29	36	27	%	%	NOUN
faba-29	36	28	quite	quite	ADV
faba-29	36	29	good	good	ADJ
faba-29	36	30	other	other	ADJ
faba-29	36	31	information	information	NOUN
faba-29	36	32	evidence	evidence	NOUN
faba-29	36	33	,	,	PUNCT
faba-29	36	34	besides	besides	SCONJ
faba-29	36	35	the	the	DET
faba-29	36	36	accounting	accounting	NOUN
faba-29	36	37	notes	note	NOUN
faba-29	36	38	129	129	NUM
faba-29	36	39	200	200	NUM
faba-29	36	40	64,50	64,50	NUM
faba-29	36	41	%	%	NOUN
faba-29	36	42	quite	quite	ADV
faba-29	36	43	good	good	ADJ
faba-29	36	44	total	total	ADJ
faba-29	36	45	262	262	NUM
faba-29	36	46	400	400	NUM
faba-29	36	47	65,50	65,50	NUM
faba-29	36	48	%	%	NOUN
faba-29	36	49	quite	quite	ADV
faba-29	36	50	good	good	ADJ
faba-29	36	51	audit	audit	NOUN
faba-29	36	52	evidence	evidence	NOUN
faba-29	36	53	evaluation	evaluation	NOUN
faba-29	36	54	is	be	AUX
faba-29	36	55	measured	measure	VERB
faba-29	36	56	by	by	ADP
faba-29	36	57	using	use	VERB
faba-29	36	58	two	two	NUM
faba-29	36	59	indicators	indicator	NOUN
faba-29	36	60	,	,	PUNCT
faba-29	36	61	which	which	PRON
faba-29	36	62	are	be	AUX
faba-29	36	63	the	the	DET
faba-29	36	64	information	information	NOUN
faba-29	36	65	evidence	evidence	NOUN
faba-29	36	66	from	from	ADP
faba-29	36	67	accounting	accounting	NOUN
faba-29	36	68	notes	note	NOUN
faba-29	36	69	and	and	CCONJ
faba-29	36	70	other	other	ADJ
faba-29	36	71	information	information	NOUN
faba-29	36	72	that	that	PRON
faba-29	36	73	are	be	AUX
faba-29	36	74	apart	apart	ADV
faba-29	36	75	from	from	ADP
faba-29	36	76	the	the	DET
faba-29	36	77	accounting	accounting	NOUN
faba-29	36	78	notes	note	NOUN
faba-29	36	79	.	.	PUNCT
faba-29	37	1	according	accord	VERB
faba-29	37	2	to	to	ADP
faba-29	37	3	the	the	DET
faba-29	37	4	answer	answer	NOUN
faba-29	37	5	results	result	NOUN
faba-29	37	6	from	from	ADP
faba-29	37	7	25	25	NUM
faba-29	37	8	partners	partner	NOUN
faba-29	37	9	,	,	PUNCT
faba-29	37	10	the	the	DET
faba-29	37	11	score	score	NOUN
faba-29	37	12	that	that	PRON
faba-29	37	13	was	be	AUX
faba-29	37	14	obtained	obtain	VERB
faba-29	37	15	is	be	AUX
faba-29	37	16	65,50	65,50	NUM
faba-29	37	17	%	%	NOUN
faba-29	37	18	,	,	PUNCT
faba-29	37	19	it	it	PRON
faba-29	37	20	locates	locate	VERB
faba-29	37	21	on	on	ADP
faba-29	37	22	the	the	DET
faba-29	37	23	interval	interval	NOUN
faba-29	37	24	of	of	ADP
faba-29	37	25	52,01	52,01	NUM
faba-29	37	26	–	–	PUNCT
faba-29	37	27	68,00	68,00	NUM
faba-29	37	28	and	and	CCONJ
faba-29	37	29	categorizes	categorize	VERB
faba-29	37	30	as	as	ADV
faba-29	37	31	quite	quite	ADV
faba-29	37	32	good	good	ADJ
faba-29	37	33	which	which	PRON
faba-29	37	34	means	mean	VERB
faba-29	37	35	that	that	SCONJ
faba-29	37	36	table	table	NOUN
faba-29	37	37	3	3	NUM
faba-29	37	38	.	.	PUNCT
faba-29	38	1	score	score	NOUN
faba-29	38	2	percentage	percentage	NOUN
faba-29	38	3	of	of	ADP
faba-29	38	4	respondent	respondent	ADJ
faba-29	38	5	answer	answer	NOUN
faba-29	38	6	regarding	regard	VERB
faba-29	38	7	audit	audit	NOUN
faba-29	38	8	opinion	opinion	NOUN
faba-29	38	9	variable	variable	ADJ
faba-29	38	10	indicator	indicator	NOUN
faba-29	38	11	actual	actual	ADJ
faba-29	38	12	score	score	NOUN
faba-29	38	13	ideal	ideal	ADJ
faba-29	38	14	score	score	NOUN
faba-29	38	15	%	%	NOUN
faba-29	38	16	actual	actual	ADJ
faba-29	38	17	score	score	NOUN
faba-29	38	18	criteria	criterion	NOUN
faba-29	38	19	financial	financial	ADJ
faba-29	38	20	report	report	NOUN
faba-29	38	21	that	that	PRON
faba-29	38	22	are	be	AUX
faba-29	38	23	free	free	ADJ
faba-29	38	24	from	from	ADP
faba-29	38	25	material	material	NOUN
faba-29	38	26	misstatement	misstatement	NOUN
faba-29	38	27	138	138	NUM
faba-29	38	28	200	200	NUM
faba-29	38	29	69,00	69,00	NUM
faba-29	38	30	%	%	NOUN
faba-29	38	31	good	good	ADJ
faba-29	38	32	financial	financial	ADJ
faba-29	38	33	report	report	NOUN
faba-29	38	34	that	that	PRON
faba-29	38	35	are	be	AUX
faba-29	38	36	corresponding	correspond	VERB
faba-29	38	37	with	with	ADP
faba-29	38	38	the	the	DET
faba-29	38	39	applicable	applicable	ADJ
faba-29	38	40	financial	financial	ADJ
faba-29	38	41	report	report	NOUN
faba-29	38	42	framework	framework	NOUN
faba-29	38	43	133	133	NUM
faba-29	38	44	200	200	NUM
faba-29	38	45	66,50	66,50	NUM
faba-29	38	46	%	%	NOUN
faba-29	38	47	quite	quite	ADV
faba-29	38	48	good	good	ADJ
faba-29	38	49	total	total	NOUN
faba-29	38	50	271	271	NUM
faba-29	38	51	400	400	NUM
faba-29	38	52	67,75	67,75	NUM
faba-29	38	53	%	%	NOUN
faba-29	38	54	quite	quite	ADV
faba-29	38	55	good	good	ADJ
faba-29	38	56	audit	audit	NOUN
faba-29	38	57	opinion	opinion	NOUN
faba-29	38	58	is	be	AUX
faba-29	38	59	measured	measure	VERB
faba-29	38	60	by	by	ADP
faba-29	38	61	using	use	VERB
faba-29	38	62	two	two	NUM
faba-29	38	63	indicators	indicator	NOUN
faba-29	38	64	,	,	PUNCT
faba-29	38	65	which	which	PRON
faba-29	38	66	are	be	AUX
faba-29	38	67	a	a	DET
faba-29	38	68	financial	financial	ADJ
faba-29	38	69	report	report	NOUN
faba-29	38	70	that	that	PRON
faba-29	38	71	is	be	AUX
faba-29	38	72	free	free	ADJ
faba-29	38	73	from	from	ADP
faba-29	38	74	material	material	NOUN
faba-29	38	75	misstatement	misstatement	NOUN
faba-29	38	76	and	and	CCONJ
faba-29	38	77	a	a	DET
faba-29	38	78	financial	financial	ADJ
faba-29	38	79	report	report	NOUN
faba-29	38	80	that	that	PRON
faba-29	38	81	is	be	AUX
faba-29	38	82	corresponding	correspond	VERB
faba-29	38	83	with	with	ADP
faba-29	38	84	the	the	DET
faba-29	38	85	applicable	applicable	ADJ
faba-29	38	86	financial	financial	ADJ
faba-29	38	87	report	report	NOUN
faba-29	38	88	framework	framework	NOUN
faba-29	38	89	.	.	PUNCT
faba-29	39	1	based	base	VERB
faba-29	39	2	on	on	ADP
faba-29	39	3	the	the	DET
faba-29	39	4	answer	answer	NOUN
faba-29	39	5	results	result	NOUN
faba-29	39	6	from	from	ADP
faba-29	39	7	25	25	NUM
faba-29	39	8	partners	partner	NOUN
faba-29	39	9	,	,	PUNCT
faba-29	39	10	the	the	DET
faba-29	39	11	score	score	NOUN
faba-29	39	12	that	that	PRON
faba-29	39	13	was	be	AUX
faba-29	39	14	obtained	obtain	VERB
faba-29	39	15	is	be	AUX
faba-29	39	16	67,75	67,75	NOUN
faba-29	39	17	%	%	NOUN
faba-29	39	18	,	,	PUNCT
faba-29	39	19	it	it	PRON
faba-29	39	20	locates	locate	VERB
faba-29	39	21	on	on	ADP
faba-29	39	22	the	the	DET
faba-29	39	23	interval	interval	NOUN
faba-29	39	24	of	of	ADP
faba-29	39	25	52,01	52,01	NUM
faba-29	39	26	68,00	68,00	NUM
faba-29	39	27	and	and	CCONJ
faba-29	39	28	categorizes	categorize	VERB
faba-29	39	29	as	as	ADV
faba-29	39	30	quite	quite	ADV
faba-29	39	31	good	good	ADJ
faba-29	39	32	which	which	PRON
faba-29	39	33	means	mean	VERB
faba-29	39	34	that	that	SCONJ
faba-29	39	35	there	there	PRON
faba-29	39	36	is	be	VERB
faba-29	39	37	still	still	ADV
faba-29	39	38	a	a	DET
faba-29	39	39	gap	gap	NOUN
faba-29	39	40	on	on	ADP
faba-29	39	41	the	the	DET
faba-29	39	42	problem	problem	NOUN
faba-29	39	43	that	that	PRON
faba-29	39	44	occurs	occur	VERB
faba-29	39	45	in	in	ADP
faba-29	39	46	terms	term	NOUN
faba-29	39	47	of	of	ADP
faba-29	39	48	the	the	DET
faba-29	39	49	partner	partner	NOUN
faba-29	39	50	who	who	PRON
faba-29	39	51	give	give	VERB
faba-29	39	52	audit	audit	NOUN
faba-29	39	53	opinion	opinion	NOUN
faba-29	39	54	.	.	PUNCT
faba-29	40	1	hypothesis	hypothesis	NOUN
faba-29	40	2	testing	testing	NOUN
faba-29	40	3	to	to	PART
faba-29	40	4	test	test	VERB
faba-29	40	5	how	how	SCONJ
faba-29	40	6	big	big	ADJ
faba-29	40	7	the	the	DET
faba-29	40	8	use	use	NOUN
faba-29	40	9	of	of	ADP
faba-29	40	10	professional	professional	ADJ
faba-29	40	11	proficiency	proficiency	NOUN
faba-29	40	12	with	with	ADP
faba-29	40	13	cautiousness	cautiousness	NOUN
faba-29	40	14	and	and	CCONJ
faba-29	40	15	accuracy	accuracy	NOUN
faba-29	40	16	influences	influence	VERB
faba-29	40	17	the	the	DET
faba-29	40	18	audit	audit	NOUN
faba-29	40	19	evidence	evidence	NOUN
faba-29	40	20	evaluation	evaluation	NOUN
faba-29	40	21	(	(	PUNCT
faba-29	40	22	y	y	NOUN
faba-29	40	23	)	)	PUNCT
faba-29	40	24	,	,	PUNCT
faba-29	40	25	and	and	CCONJ
faba-29	40	26	the	the	DET
faba-29	40	27	implication	implication	NOUN
faba-29	40	28	towards	towards	ADP
faba-29	40	29	audit	audit	NOUN
faba-29	40	30	opinion	opinion	NOUN
faba-29	40	31	(	(	PUNCT
faba-29	40	32	z	z	NOUN
faba-29	40	33	)	)	PUNCT
faba-29	40	34	,	,	PUNCT
faba-29	40	35	by	by	ADP
faba-29	40	36	using	use	VERB
faba-29	40	37	structural	structural	ADJ
faba-29	40	38	equation	equation	NOUN
faba-29	40	39	modelling	model	VERB
faba-29	40	40	partial	partial	ADJ
faba-29	40	41	least	least	ADV
faba-29	40	42	square	square	ADJ
faba-29	40	43	2.0	2.0	NUM
faba-29	40	44	.	.	PUNCT
faba-29	41	1	in	in	ADP
faba-29	41	2	the	the	DET
faba-29	41	3	structural	structural	ADJ
faba-29	41	4	equation	equation	NOUN
faba-29	41	5	modelling	modelling	NOUN
faba-29	41	6	,	,	PUNCT
faba-29	41	7	there	there	PRON
faba-29	41	8	are	be	VERB
faba-29	41	9	two	two	NUM
faba-29	41	10	types	type	NOUN
faba-29	41	11	of	of	ADP
faba-29	41	12	model	model	NOUN
faba-29	41	13	that	that	PRON
faba-29	41	14	formed	form	VERB
faba-29	41	15	,	,	PUNCT
faba-29	41	16	the	the	DET
faba-29	41	17	first	first	ADJ
faba-29	41	18	one	one	NOUN
faba-29	41	19	is	be	AUX
faba-29	41	20	a	a	DET
faba-29	41	21	measurement	measurement	NOUN
faba-29	41	22	model	model	NOUN
faba-29	41	23	and	and	CCONJ
faba-29	41	24	the	the	DET
faba-29	41	25	other	other	ADJ
faba-29	41	26	one	one	NOUN
faba-29	41	27	is	be	AUX
faba-29	41	28	a	a	DET
faba-29	41	29	structural	structural	ADJ
faba-29	41	30	model	model	NOUN
faba-29	41	31	.	.	PUNCT
faba-29	42	1	measurement	measurement	NOUN
faba-29	42	2	model	model	NOUN
faba-29	42	3	(	(	PUNCT
faba-29	42	4	outer	outer	ADJ
faba-29	42	5	model	model	NOUN
faba-29	42	6	)	)	PUNCT
faba-29	42	7	this	this	DET
faba-29	42	8	research	research	NOUN
faba-29	42	9	uses	use	VERB
faba-29	42	10	3	3	NUM
faba-29	42	11	latent	latent	NOUN
faba-29	42	12	variables	variable	NOUN
faba-29	42	13	with	with	ADP
faba-29	42	14	the	the	DET
faba-29	42	15	total	total	NOUN
faba-29	42	16	of	of	ADP
faba-29	42	17	7	7	NUM
faba-29	42	18	manifest	manifest	ADJ
faba-29	42	19	variables	variable	NOUN
faba-29	42	20	.	.	PUNCT
faba-29	43	1	latent	latent	ADJ
faba-29	43	2	variable	variable	NOUN
faba-29	43	3	from	from	ADP
faba-29	43	4	the	the	DET
faba-29	43	5	use	use	NOUN
faba-29	43	6	of	of	ADP
faba-29	43	7	professional	professional	ADJ
faba-29	43	8	proficiency	proficiency	NOUN
faba-29	43	9	with	with	ADP
faba-29	43	10	cautiousness	cautiousness	NOUN
faba-29	43	11	and	and	CCONJ
faba-29	43	12	accuracy	accuracy	NOUN
faba-29	43	13	consists	consist	VERB
faba-29	43	14	of	of	ADP
faba-29	43	15	3	3	NUM
faba-29	43	16	manifest	manifest	NOUN
faba-29	43	17	variables	variable	NOUN
faba-29	43	18	while	while	SCONJ
faba-29	43	19	for	for	ADP
faba-29	43	20	the	the	DET
faba-29	43	21	latent	latent	ADJ
faba-29	43	22	variable	variable	NOUN
faba-29	43	23	of	of	ADP
faba-29	43	24	audit	audit	NOUN
faba-29	43	25	evidence	evidence	NOUN
faba-29	43	26	evaluation	evaluation	NOUN
faba-29	43	27	consist	consist	NOUN
faba-29	43	28	of	of	ADP
faba-29	43	29	2	2	NUM
faba-29	43	30	manifest	manifest	ADJ
faba-29	43	31	variable	variable	NOUN
faba-29	43	32	and	and	CCONJ
faba-29	43	33	audit	audit	NOUN
faba-29	43	34	opinion	opinion	NOUN
faba-29	43	35	variable	variable	NOUN
faba-29	43	36	consist	consist	NOUN
faba-29	43	37	of	of	ADP
faba-29	43	38	2	2	NUM
faba-29	43	39	manifest	manifest	ADJ
faba-29	43	40	variables	variable	NOUN
faba-29	43	41	,	,	PUNCT
faba-29	43	42	the	the	DET
faba-29	43	43	calculation	calculation	NOUN
faba-29	43	44	result	result	VERB
faba-29	43	45	that	that	PRON
faba-29	43	46	uses	use	VERB
faba-29	43	47	smartpls	smartpls	PROPN
faba-29	43	48	2.0	2.0	NUM
faba-29	43	49	obtained	obtain	VERB
faba-29	43	50	a	a	DET
faba-29	43	51	diagram	diagram	NOUN
faba-29	43	52	with	with	ADP
faba-29	43	53	full	full	ADJ
faba-29	43	54	path	path	NOUN
faba-29	43	55	model	model	NOUN
faba-29	43	56	as	as	SCONJ
faba-29	43	57	follows	follow	VERB
faba-29	43	58	:	:	PUNCT
faba-29	43	59	ely	ely	ADV
faba-29	43	60	suhayati	suhayati	PROPN
faba-29	43	61	/	/	SYM
faba-29	43	62	finance	finance	NOUN
faba-29	43	63	,	,	PUNCT
faba-29	43	64	accounting	accounting	NOUN
faba-29	43	65	and	and	CCONJ
faba-29	43	66	business	business	NOUN
faba-29	43	67	analysis	analysis	NOUN
faba-29	43	68	2	2	NUM
faba-29	43	69	(	(	PUNCT
faba-29	43	70	1	1	NUM
faba-29	43	71	)	)	PUNCT
faba-29	43	72	2020	2020	NUM
faba-29	43	73	15	15	NUM
faba-29	43	74	figure	figure	NOUN
faba-29	43	75	2	2	NUM
faba-29	43	76	.	.	PUNCT
faba-29	43	77	outer	outer	ADJ
faba-29	43	78	model	model	NOUN
faba-29	43	79	structural	structural	ADJ
faba-29	43	80	model	model	NOUN
faba-29	43	81	(	(	PUNCT
faba-29	43	82	inter	inter	ADJ
faba-29	43	83	model	model	NOUN
faba-29	43	84	)	)	PUNCT
faba-29	43	85	hypothesis	hypothesis	NOUN
faba-29	43	86	1	1	NUM
faba-29	43	87	:	:	PUNCT
faba-29	43	88	how	how	SCONJ
faba-29	43	89	much	much	ADV
faba-29	43	90	the	the	DET
faba-29	43	91	use	use	NOUN
faba-29	43	92	of	of	ADP
faba-29	43	93	professional	professional	ADJ
faba-29	43	94	proficiency	proficiency	NOUN
faba-29	43	95	with	with	ADP
faba-29	43	96	cautiousness	cautiousness	NOUN
faba-29	43	97	and	and	CCONJ
faba-29	43	98	accuracy	accuracy	NOUN
faba-29	43	99	affects	affect	VERB
faba-29	43	100	the	the	DET
faba-29	43	101	audit	audit	NOUN
faba-29	43	102	evaluation	evaluation	NOUN
faba-29	43	103	evidence	evidence	NOUN
faba-29	43	104	.	.	PUNCT
faba-29	44	1	table	table	NOUN
faba-29	44	2	4	4	NUM
faba-29	44	3	.	.	PUNCT
faba-29	44	4	inter	inter	ADJ
faba-29	44	5	model	model	NOUN
faba-29	44	6	x	x	INTJ
faba-29	44	7			PROPN
faba-29	44	8	y	y	PROPN
faba-29	44	9	latent	latent	PROPN
faba-29	44	10	variable	variable	ADJ
faba-29	44	11	coefficient	coefficient	NOUN
faba-29	44	12	line	line	NOUN
faba-29	44	13	tcalculate	tcalculate	ADJ
faba-29	44	14	tcritical	tcritical	ADJ
faba-29	44	15	information	information	NOUN
faba-29	44	16	conclusion	conclusion	NOUN
faba-29	44	17	x	x	PUNCT
faba-29	44	18			NOUN
faba-29	44	19	y	y	PROPN
faba-29	44	20	0.813	0.813	NUM
faba-29	44	21	31.762	31.762	NUM
faba-29	44	22	2.120	2.120	NUM
faba-29	44	23	ho	ho	PROPN
faba-29	44	24	rejected	reject	VERB
faba-29	44	25	significant	significant	ADJ
faba-29	44	26	the	the	DET
faba-29	44	27	use	use	NOUN
faba-29	44	28	of	of	ADP
faba-29	44	29	professional	professional	ADJ
faba-29	44	30	proficiency	proficiency	NOUN
faba-29	44	31	with	with	ADP
faba-29	44	32	cautiousness	cautiousness	NOUN
faba-29	44	33	and	and	CCONJ
faba-29	44	34	accuracy	accuracy	NOUN
faba-29	44	35	influence	influence	NOUN
faba-29	44	36	the	the	DET
faba-29	44	37	audit	audit	NOUN
faba-29	44	38	evidence	evidence	NOUN
faba-29	44	39	evaluation	evaluation	NOUN
faba-29	44	40	as	as	ADV
faba-29	44	41	much	much	ADV
faba-29	44	42	as	as	ADP
faba-29	44	43	91,3	91,3	NUM
faba-29	44	44	%	%	NOUN
faba-29	44	45	with	with	ADP
faba-29	44	46	the	the	DET
faba-29	44	47	value	value	NOUN
faba-29	44	48	of	of	ADP
faba-29	44	49	tcalculate	tcalculate	NOUN
faba-29	44	50	(	(	PUNCT
faba-29	44	51	31,762	31,762	NUM
faba-29	44	52	)	)	PUNCT
faba-29	44	53	greater	great	ADJ
faba-29	44	54	than	than	ADP
faba-29	44	55	the	the	DET
faba-29	44	56	value	value	NOUN
faba-29	44	57	of	of	ADP
faba-29	44	58	tcritical	tcritical	ADJ
faba-29	44	59	(	(	PUNCT
faba-29	44	60	2,120	2,120	NUM
faba-29	44	61	)	)	PUNCT
faba-29	44	62	,	,	PUNCT
faba-29	44	63	hence	hence	ADV
faba-29	44	64	it	it	PRON
faba-29	44	65	can	can	AUX
faba-29	44	66	b	b	PART
faba-29	44	67	conclude	conclude	VERB
faba-29	44	68	that	that	SCONJ
faba-29	44	69	ho	ho	PROPN
faba-29	44	70	is	be	AUX
faba-29	44	71	rejected	reject	VERB
faba-29	44	72	and	and	CCONJ
faba-29	44	73	accepted	accept	VERB
faba-29	44	74	ha	ha	INTJ
faba-29	44	75	which	which	PRON
faba-29	44	76	means	mean	VERB
faba-29	44	77	that	that	SCONJ
faba-29	44	78	the	the	DET
faba-29	44	79	use	use	NOUN
faba-29	44	80	of	of	ADP
faba-29	44	81	professional	professional	ADJ
faba-29	44	82	proficiency	proficiency	NOUN
faba-29	44	83	with	with	ADP
faba-29	44	84	cautiousness	cautiousness	NOUN
faba-29	44	85	and	and	CCONJ
faba-29	44	86	accuracy	accuracy	NOUN
faba-29	44	87	affects	affect	VERB
faba-29	44	88	the	the	DET
faba-29	44	89	audit	audit	NOUN
faba-29	44	90	evidence	evidence	NOUN
faba-29	44	91	evaluation	evaluation	NOUN
faba-29	44	92	according	accord	VERB
faba-29	44	93	to	to	ADP
faba-29	44	94	25	25	NUM
faba-29	44	95	public	public	ADJ
faba-29	44	96	accountant	accountant	NOUN
faba-29	44	97	office	office	NOUN
faba-29	44	98	partners	partner	NOUN
faba-29	44	99	in	in	ADP
faba-29	44	100	bandung	bandung	PROPN
faba-29	44	101	.	.	PUNCT
faba-29	45	1	hypothesis	hypothesis	NOUN
faba-29	45	2	2	2	NUM
faba-29	45	3	:	:	PUNCT
faba-29	45	4	how	how	SCONJ
faba-29	45	5	much	much	ADJ
faba-29	45	6	does	do	AUX
faba-29	45	7	the	the	DET
faba-29	45	8	evaluation	evaluation	NOUN
faba-29	45	9	of	of	ADP
faba-29	45	10	audit	audit	NOUN
faba-29	45	11	evidence	evidence	NOUN
faba-29	45	12	has	have	VERB
faba-29	45	13	implication	implication	NOUN
faba-29	45	14	on	on	ADP
faba-29	45	15	the	the	DET
faba-29	45	16	opinion	opinion	NOUN
faba-29	45	17	table	table	NOUN
faba-29	45	18	5	5	NUM
faba-29	45	19	.	.	PUNCT
faba-29	45	20	inter	inter	PROPN
faba-29	45	21	model	model	NOUN
faba-29	45	22	y	y	PROPN
faba-29	45	23			PROPN
faba-29	45	24	z	z	PROPN
faba-29	45	25	latent	latent	PROPN
faba-29	45	26	variable	variable	ADJ
faba-29	45	27	coefficient	coefficient	NOUN
faba-29	45	28	line	line	NOUN
faba-29	45	29	tcalculate	tcalculate	ADJ
faba-29	45	30	tcritical	tcritical	ADJ
faba-29	45	31	information	information	NOUN
faba-29	45	32	conclusion	conclusion	NOUN
faba-29	45	33	y	y	PROPN
faba-29	45	34			PROPN
faba-29	45	35	z	z	PROPN
faba-29	45	36	0.875	0.875	NUM
faba-29	45	37	33.126	33.126	NUM
faba-29	45	38	2.120	2.120	NUM
faba-29	45	39	ho	ho	PROPN
faba-29	45	40	rejected	reject	VERB
faba-29	45	41	significant	significant	ADJ
faba-29	45	42	audit	audit	NOUN
faba-29	45	43	evidence	evidence	NOUN
faba-29	45	44	evaluation	evaluation	NOUN
faba-29	45	45	has	have	VERB
faba-29	45	46	implications	implication	NOUN
faba-29	45	47	on	on	ADP
faba-29	45	48	the	the	DET
faba-29	45	49	opinion	opinion	NOUN
faba-29	45	50	as	as	ADV
faba-29	45	51	much	much	ADV
faba-29	45	52	as	as	ADP
faba-29	45	53	87,5	87,5	NUM
faba-29	45	54	%	%	NOUN
faba-29	45	55	,	,	PUNCT
faba-29	45	56	with	with	ADP
faba-29	45	57	the	the	DET
faba-29	45	58	value	value	NOUN
faba-29	45	59	of	of	ADP
faba-29	45	60	tcalculate	tcalculate	NOUN
faba-29	45	61	(	(	PUNCT
faba-29	45	62	33.126	33.126	NUM
faba-29	45	63	)	)	PUNCT
faba-29	45	64	greater	great	ADJ
faba-29	45	65	than	than	ADP
faba-29	45	66	the	the	DET
faba-29	45	67	value	value	NOUN
faba-29	45	68	of	of	ADP
faba-29	45	69	tcritical	tcritical	ADJ
faba-29	45	70	(	(	PUNCT
faba-29	45	71	2.120	2.120	NUM
faba-29	45	72	)	)	PUNCT
faba-29	45	73	,	,	PUNCT
faba-29	45	74	therefore	therefore	ADV
faba-29	45	75	it	it	PRON
faba-29	45	76	could	could	AUX
faba-29	45	77	be	be	AUX
faba-29	45	78	concluded	conclude	VERB
faba-29	45	79	that	that	SCONJ
faba-29	45	80	ho	ho	PROPN
faba-29	45	81	rejected	reject	VERB
faba-29	45	82	and	and	CCONJ
faba-29	45	83	ha	ha	INTJ
faba-29	45	84	accepted	accept	VERB
faba-29	45	85	which	which	PRON
faba-29	45	86	means	mean	VERB
faba-29	45	87	that	that	SCONJ
faba-29	45	88	the	the	DET
faba-29	45	89	audit	audit	NOUN
faba-29	45	90	evidence	evidence	NOUN
faba-29	45	91	evaluation	evaluation	NOUN
faba-29	45	92	has	have	VERB
faba-29	45	93	an	an	DET
faba-29	45	94	effects	effect	NOUN
faba-29	45	95	on	on	ADP
faba-29	45	96	the	the	DET
faba-29	45	97	opinion	opinion	NOUN
faba-29	45	98	according	accord	VERB
faba-29	45	99	to	to	ADP
faba-29	45	100	25	25	NUM
faba-29	45	101	public	public	ADJ
faba-29	45	102	accountant	accountant	NOUN
faba-29	45	103	office	office	NOUN
faba-29	45	104	partners	partner	NOUN
faba-29	45	105	in	in	ADP
faba-29	45	106	bandung.based	bandung.base	VERB
faba-29	45	107	on	on	ADP
faba-29	45	108	the	the	DET
faba-29	45	109	results	result	NOUN
faba-29	45	110	and	and	CCONJ
faba-29	45	111	discussions	discussion	NOUN
faba-29	45	112	above	above	ADV
faba-29	45	113	,	,	PUNCT
faba-29	45	114	the	the	DET
faba-29	45	115	use	use	NOUN
faba-29	45	116	of	of	ADP
faba-29	45	117	professional	professional	ADJ
faba-29	45	118	proficiency	proficiency	NOUN
faba-29	45	119	with	with	ADP
faba-29	45	120	cautiousness	cautiousness	NOUN
faba-29	45	121	and	and	CCONJ
faba-29	45	122	accuracy	accuracy	NOUN
faba-29	45	123	affect	affect	VERB
faba-29	45	124	the	the	DET
faba-29	45	125	audit	audit	NOUN
faba-29	45	126	evaluation	evaluation	NOUN
faba-29	45	127	that	that	PRON
faba-29	45	128	has	have	VERB
faba-29	45	129	an	an	DET
faba-29	45	130	implication	implication	NOUN
faba-29	45	131	on	on	ADP
faba-29	45	132	audit	audit	NOUN
faba-29	45	133	opinion	opinion	NOUN
faba-29	45	134	.	.	PUNCT
faba-29	46	1	this	this	DET
faba-29	46	2	statement	statement	NOUN
faba-29	46	3	is	be	AUX
faba-29	46	4	corresponding	correspond	VERB
faba-29	46	5	with	with	ADP
faba-29	46	6	the	the	DET
faba-29	46	7	research	research	NOUN
faba-29	46	8	conducted	conduct	VERB
faba-29	46	9	by	by	ADP
faba-29	46	10	mark	mark	PROPN
faba-29	46	11	w.	w.	PROPN
faba-29	46	12	nelson	nelson	PROPN
faba-29	46	13	(	(	PUNCT
faba-29	46	14	2009	2009	NUM
faba-29	46	15	)	)	PUNCT
faba-29	46	16	&	&	CCONJ
faba-29	46	17	dewi	dewi	PROPN
faba-29	46	18	fatmawati	fatmawati	PROPN
faba-29	46	19	(	(	PUNCT
faba-29	46	20	2018	2018	NUM
faba-29	46	21	):	):	PUNCT
faba-29	46	22	the	the	PRON
faba-29	46	23	more	more	ADV
faba-29	46	24	the	the	DET
faba-29	46	25	auditor	auditor	NOUN
faba-29	46	26	acts	act	VERB
faba-29	46	27	carefully	carefully	ADV
faba-29	46	28	and	and	CCONJ
faba-29	46	29	vigilance	vigilance	NOUN
faba-29	46	30	,	,	PUNCT
faba-29	46	31	the	the	PRON
faba-29	46	32	more	more	ADJ
faba-29	46	33	he	he	PRON
faba-29	46	34	or	or	CCONJ
faba-29	46	35	she	she	PRON
faba-29	46	36	convinced	convince	VERB
faba-29	46	37	with	with	ADP
faba-29	46	38	the	the	DET
faba-29	46	39	evidence	evidence	NOUN
faba-29	46	40	evaluation	evaluation	NOUN
faba-29	46	41	that	that	SCONJ
faba-29	46	42	they	they	PRON
faba-29	46	43	obtain	obtain	VERB
faba-29	46	44	rather	rather	ADV
faba-29	46	45	than	than	ADP
faba-29	46	46	searching	search	VERB
faba-29	46	47	information	information	NOUN
faba-29	46	48	from	from	ADP
faba-29	46	49	the	the	DET
faba-29	46	50	management	management	NOUN
faba-29	46	51	team	team	NOUN
faba-29	46	52	.	.	PUNCT
faba-29	47	1	while	while	SCONJ
faba-29	47	2	according	accord	VERB
faba-29	47	3	to	to	ADP
faba-29	47	4	chin	chin	PROPN
faba-29	47	5	cheal	cheal	PROPN
faba-29	47	6	zenb	zenb	PROPN
faba-29	47	7	et	et	PROPN
faba-29	47	8	al	al	PROPN
faba-29	47	9	.	.	PROPN
faba-29	48	1	(	(	PUNCT
faba-29	48	2	2018	2018	NUM
faba-29	48	3	):	):	PUNCT
faba-29	48	4	vigilance	vigilance	NOUN
faba-29	48	5	and	and	CCONJ
faba-29	48	6	accuracy	accuracy	NOUN
faba-29	48	7	lead	lead	NOUN
faba-29	48	8	to	to	PART
faba-29	48	9	fraud	fraud	VERB
faba-29	48	10	detection	detection	NOUN
faba-29	48	11	and	and	CCONJ
faba-29	48	12	as	as	ADP
faba-29	48	13	a	a	DET
faba-29	48	14	result	result	NOUN
faba-29	48	15	,	,	PUNCT
faba-29	48	16	it	it	PRON
faba-29	48	17	increases	increase	VERB
faba-29	48	18	the	the	DET
faba-29	48	19	audit	audit	NOUN
faba-29	48	20	quality	quality	NOUN
faba-29	48	21	.	.	PUNCT
faba-29	49	1	phil	phil	PROPN
faba-29	49	2	d.	d.	PROPN
faba-29	49	3	wedemeyer	wedemeyer	PROPN
faba-29	49	4	(	(	PUNCT
faba-29	49	5	2010	2010	NUM
faba-29	49	6	)	)	PUNCT
faba-29	49	7	,	,	PUNCT
faba-29	49	8	steven	steven	PROPN
faba-29	49	9	m.	m.	PROPN
faba-29	49	10	glover	glover	PROPN
faba-29	49	11	(	(	PUNCT
faba-29	49	12	2013	2013	NUM
faba-29	49	13	)	)	PUNCT
faba-29	49	14	and	and	CCONJ
faba-29	49	15	fkris	fkris	PROPN
faba-29	49	16	hardies	hardies	PROPN
faba-29	49	17	&	&	CCONJ
faba-29	49	18	sanne	sanne	PROPN
faba-29	49	19	jansien	jansien	PROPN
faba-29	49	20	(	(	PUNCT
faba-29	49	21	2017	2017	NUM
faba-29	49	22	):	):	PUNCT
faba-29	49	23	audit	audit	NOUN
faba-29	49	24	quality	quality	NOUN
faba-29	49	25	is	be	AUX
faba-29	49	26	affected	affect	VERB
faba-29	49	27	by	by	ADP
faba-29	49	28	the	the	DET
faba-29	49	29	use	use	NOUN
faba-29	49	30	of	of	ADP
faba-29	49	31	professional	professional	ADJ
faba-29	49	32	proficiency	proficiency	NOUN
faba-29	49	33	with	with	ADP
faba-29	49	34	cautiousness	cautiousness	NOUN
faba-29	49	35	and	and	CCONJ
faba-29	49	36	accuracy	accuracy	NOUN
faba-29	49	37	.	.	PUNCT
faba-29	50	1	kelsey	kelsey	PROPN
faba-29	50	2	r.	r.	PROPN
faba-29	50	3	brussel	brussel	PROPN
faba-29	50	4	et	et	PROPN
faba-29	50	5	al	al	PROPN
faba-29	50	6	.	.	PROPN
faba-29	51	1	(	(	PUNCT
faba-29	51	2	2019	2019	NUM
faba-29	51	3	):	):	PUNCT
faba-29	51	4	as	as	SCONJ
faba-29	51	5	the	the	DET
faba-29	51	6	vigilance	vigilance	NOUN
faba-29	51	7	increase	increase	NOUN
faba-29	51	8	,	,	PUNCT
faba-29	51	9	fraud	fraud	NOUN
faba-29	51	10	detection	detection	NOUN
faba-29	51	11	also	also	ADV
faba-29	51	12	increases	increase	VERB
faba-29	51	13	.	.	PUNCT
faba-29	52	1	augustine	augustine	PROPN
faba-29	52	2	(	(	PUNCT
faba-29	52	3	2013	2013	NUM
faba-29	52	4	)	)	PUNCT
faba-29	52	5	stated	state	VERB
faba-29	52	6	that	that	SCONJ
faba-29	52	7	audit	audit	NOUN
faba-29	52	8	evidence	evidence	NOUN
faba-29	52	9	is	be	AUX
faba-29	52	10	used	use	VERB
faba-29	52	11	to	to	PART
faba-29	52	12	measure	measure	VERB
faba-29	52	13	the	the	DET
faba-29	52	14	auditor	auditor	NOUN
faba-29	52	15	a	a	DET
faba-29	52	16	final	final	ADJ
faba-29	52	17	opinion	opinion	NOUN
faba-29	52	18	.	.	PUNCT
faba-29	53	1	lia	lia	PROPN
faba-29	53	2	dahlia	dahlia	PROPN
faba-29	53	3	iriani	iriani	PROPN
faba-29	53	4	(	(	PUNCT
faba-29	53	5	2017	2017	NUM
faba-29	53	6	)	)	PUNCT
faba-29	53	7	mention	mention	VERB
faba-29	53	8	that	that	SCONJ
faba-29	53	9	higher	high	ADJ
faba-29	53	10	competence	competence	NOUN
faba-29	53	11	,	,	PUNCT
faba-29	53	12	independence	independence	NOUN
faba-29	53	13	and	and	CCONJ
faba-29	53	14	professionalism	professionalism	NOUN
faba-29	53	15	would	would	AUX
faba-29	53	16	produce	produce	VERB
faba-29	53	17	an	an	DET
faba-29	53	18	audit	audit	NOUN
faba-29	53	19	with	with	ADP
faba-29	53	20	better	well	ADJ
faba-29	53	21	quality	quality	NOUN
faba-29	53	22	.	.	PUNCT
faba-29	54	1	conclusions	conclusion	NOUN
faba-29	54	2	the	the	DET
faba-29	54	3	auditor	auditor	NOUN
faba-29	54	4	who	who	PRON
faba-29	54	5	is	be	AUX
faba-29	54	6	incautious	incautious	ADJ
faba-29	54	7	and	and	CCONJ
faba-29	54	8	careless	careless	ADJ
faba-29	54	9	when	when	SCONJ
faba-29	54	10	evaluating	evaluate	VERB
faba-29	54	11	audit	audit	NOUN
faba-29	54	12	evidence	evidence	NOUN
faba-29	54	13	can	can	AUX
faba-29	54	14	cause	cause	VERB
faba-29	54	15	the	the	DET
faba-29	54	16	audit	audit	NOUN
faba-29	54	17	opinion	opinion	NOUN
faba-29	54	18	that	that	SCONJ
faba-29	54	19	published	publish	VERB
faba-29	54	20	by	by	ADP
faba-29	54	21	the	the	DET
faba-29	54	22	partner	partner	NOUN
faba-29	54	23	to	to	PART
faba-29	54	24	be	be	AUX
faba-29	54	25	unsuitable	unsuitable	ADJ
faba-29	54	26	with	with	ADP
faba-29	54	27	the	the	DET
faba-29	54	28	client	client	NOUN
faba-29	54	29	condition	condition	NOUN
faba-29	54	30	,	,	PUNCT
faba-29	54	31	therefore	therefore	ADV
faba-29	54	32	it	it	PRON
faba-29	54	33	is	be	AUX
faba-29	54	34	better	well	ADJ
faba-29	54	35	for	for	SCONJ
faba-29	54	36	the	the	DET
faba-29	54	37	auditor	auditor	NOUN
faba-29	54	38	to	to	PART
faba-29	54	39	use	use	VERB
faba-29	54	40	their	their	PRON
faba-29	54	41	professional	professional	ADJ
faba-29	54	42	proficiency	proficiency	NOUN
faba-29	54	43	with	with	ADP
faba-29	54	44	cautiousness	cautiousness	NOUN
faba-29	54	45	and	and	CCONJ
faba-29	54	46	accuracy	accuracy	NOUN
faba-29	54	47	and	and	CCONJ
faba-29	54	48	it	it	PRON
faba-29	54	49	means	mean	VERB
faba-29	54	50	that	that	SCONJ
faba-29	54	51	they	they	PRON
faba-29	54	52	use	use	VERB
faba-29	54	53	their	their	PRON
faba-29	54	54	knowledge	knowledge	NOUN
faba-29	54	55	,	,	PUNCT
faba-29	54	56	skills	skill	NOUN
faba-29	54	57	and	and	CCONJ
faba-29	54	58	ability	ability	NOUN
faba-29	54	59	when	when	SCONJ
faba-29	54	60	auditing	audit	VERB
faba-29	54	61	.	.	PUNCT
faba-29	55	1	as	as	ADP
faba-29	55	2	a	a	DET
faba-29	55	3	result	result	NOUN
faba-29	55	4	,	,	PUNCT
faba-29	55	5	the	the	DET
faba-29	55	6	auditor	auditor	NOUN
faba-29	55	7	is	be	AUX
faba-29	55	8	able	able	ADJ
faba-29	55	9	to	to	PART
faba-29	55	10	optimally	optimally	ADV
faba-29	55	11	evaluate	evaluate	VERB
faba-29	55	12	audit	audit	NOUN
faba-29	55	13	evidence	evidence	NOUN
faba-29	55	14	based	base	VERB
faba-29	55	15	on	on	ADP
faba-29	55	16	the	the	DET
faba-29	55	17	information	information	NOUN
faba-29	55	18	from	from	ADP
faba-29	55	19	accounting	accounting	NOUN
faba-29	55	20	notes	note	NOUN
faba-29	55	21	or	or	CCONJ
faba-29	55	22	other	other	ADJ
faba-29	55	23	sources	source	NOUN
faba-29	55	24	,	,	PUNCT
faba-29	55	25	audit	audit	NOUN
faba-29	55	26	opinion	opinion	NOUN
faba-29	55	27	implication	implication	NOUN
faba-29	55	28	that	that	SCONJ
faba-29	55	29	publishes	publish	VERB
faba-29	55	30	by	by	ADP
faba-29	55	31	the	the	DET
faba-29	55	32	partner	partner	NOUN
faba-29	55	33	is	be	AUX
faba-29	55	34	their	their	PRON
faba-29	55	35	client	client	NOUN
faba-29	55	36	financial	financial	ADJ
faba-29	55	37	report	report	NOUN
faba-29	55	38	that	that	PRON
faba-29	55	39	has	have	AUX
faba-29	55	40	been	be	AUX
faba-29	55	41	audited	audit	VERB
faba-29	55	42	by	by	ADP
faba-29	55	43	public	public	ADJ
faba-29	55	44	accountant	accountant	NOUN
faba-29	55	45	firms	firm	NOUN
faba-29	55	46	which	which	PRON
faba-29	55	47	is	be	AUX
faba-29	55	48	free	free	ADJ
faba-29	55	49	from	from	ADP
faba-29	55	50	error	error	NOUN
faba-29	55	51	and	and	CCONJ
faba-29	55	52	correlated	correlate	VERB
faba-29	55	53	with	with	ADP
faba-29	55	54	the	the	DET
faba-29	55	55	valid	valid	ADJ
faba-29	55	56	financial	financial	ADJ
faba-29	55	57	report	report	NOUN
faba-29	55	58	framework	framework	NOUN
faba-29	55	59	.	.	PUNCT
faba-29	56	1	to	to	PART
faba-29	56	2	make	make	VERB
faba-29	56	3	sure	sure	ADJ
faba-29	56	4	that	that	SCONJ
faba-29	56	5	the	the	DET
faba-29	56	6	ely	ely	ADV
faba-29	56	7	suhayati	suhayati	PROPN
faba-29	56	8	/	/	SYM
faba-29	56	9	finance	finance	NOUN
faba-29	56	10	,	,	PUNCT
faba-29	56	11	accounting	accounting	NOUN
faba-29	56	12	and	and	CCONJ
faba-29	56	13	business	business	NOUN
faba-29	56	14	analysis	analysis	NOUN
faba-29	56	15	2	2	NUM
faba-29	56	16	(	(	PUNCT
faba-29	56	17	1	1	NUM
faba-29	56	18	)	)	PUNCT
faba-29	56	19	2020	2020	NUM
faba-29	56	20	16	16	NUM
faba-29	56	21	auditor	auditor	NOUN
faba-29	56	22	keep	keep	VERB
faba-29	56	23	using	use	VERB
faba-29	56	24	their	their	PRON
faba-29	56	25	professional	professional	ADJ
faba-29	56	26	proficiency	proficiency	NOUN
faba-29	56	27	with	with	ADP
faba-29	56	28	cautiousness	cautiousness	NOUN
faba-29	56	29	and	and	CCONJ
faba-29	56	30	accuracy	accuracy	NOUN
faba-29	56	31	in	in	ADP
faba-29	56	32	evaluating	evaluate	VERB
faba-29	56	33	audit	audit	NOUN
faba-29	56	34	evidence	evidence	NOUN
faba-29	56	35	that	that	PRON
faba-29	56	36	has	have	VERB
faba-29	56	37	implication	implication	NOUN
faba-29	56	38	on	on	ADP
faba-29	56	39	audit	audit	NOUN
faba-29	56	40	opinion	opinion	NOUN
faba-29	56	41	,	,	PUNCT
faba-29	56	42	it	it	PRON
faba-29	56	43	suggested	suggest	VERB
faba-29	56	44	that	that	SCONJ
faba-29	56	45	the	the	DET
faba-29	56	46	supervisor	supervisor	NOUN
faba-29	56	47	need	need	VERB
faba-29	56	48	to	to	PART
faba-29	56	49	supervise	supervise	VERB
faba-29	56	50	the	the	DET
faba-29	56	51	auditor	auditor	NOUN
faba-29	56	52	after	after	SCONJ
faba-29	56	53	they	they	PRON
faba-29	56	54	have	have	AUX
faba-29	56	55	finished	finish	VERB
faba-29	56	56	the	the	DET
faba-29	56	57	auditing	auditing	NOUN
faba-29	56	58	to	to	PART
faba-29	56	59	make	make	VERB
faba-29	56	60	sure	sure	ADJ
faba-29	56	61	that	that	SCONJ
faba-29	56	62	the	the	DET
faba-29	56	63	opinion	opinion	NOUN
faba-29	56	64	match	match	VERB
faba-29	56	65	the	the	DET
faba-29	56	66	appropriate	appropriate	ADJ
faba-29	56	67	financial	financial	ADJ
faba-29	56	68	report	report	NOUN
faba-29	56	69	and	and	CCONJ
faba-29	56	70	hence	hence	ADV
faba-29	56	71	the	the	DET
faba-29	56	72	people	people	NOUN
faba-29	56	73	would	would	AUX
faba-29	56	74	trust	trust	VERB
faba-29	56	75	the	the	DET
faba-29	56	76	audit	audit	NOUN
faba-29	56	77	result	result	VERB
faba-29	56	78	as	as	ADP
faba-29	56	79	one	one	NUM
faba-29	56	80	of	of	ADP
faba-29	56	81	the	the	DET
faba-29	56	82	product	product	NOUN
faba-29	56	83	from	from	ADP
faba-29	56	84	public	public	ADJ
faba-29	56	85	accountant	accountant	NOUN
faba-29	56	86	firms	firm	NOUN
faba-29	56	87	.	.	PUNCT
faba-29	57	1	the	the	DET
faba-29	57	2	contribution	contribution	NOUN
faba-29	57	3	of	of	ADP
faba-29	57	4	this	this	DET
faba-29	57	5	research	research	NOUN
faba-29	57	6	is	be	AUX
faba-29	57	7	the	the	DET
faba-29	57	8	use	use	NOUN
faba-29	57	9	of	of	ADP
faba-29	57	10	professional	professional	ADJ
faba-29	57	11	proficiency	proficiency	NOUN
faba-29	57	12	and	and	CCONJ
faba-29	57	13	with	with	ADP
faba-29	57	14	cautiousness	cautiousness	NOUN
faba-29	57	15	and	and	CCONJ
faba-29	57	16	accuracy	accuracy	NOUN
faba-29	57	17	when	when	SCONJ
faba-29	57	18	evaluating	evaluate	VERB
faba-29	57	19	evidence	evidence	NOUN
faba-29	57	20	has	have	VERB
faba-29	57	21	implications	implication	NOUN
faba-29	57	22	for	for	ADP
faba-29	57	23	audit	audit	NOUN
faba-29	57	24	opinion	opinion	NOUN
faba-29	57	25	.	.	PUNCT
faba-29	58	1	for	for	ADP
faba-29	58	2	further	further	ADJ
faba-29	58	3	research	research	NOUN
faba-29	58	4	we	we	PRON
faba-29	58	5	suggest	suggest	VERB
faba-29	58	6	that	that	SCONJ
faba-29	58	7	conducting	conduct	VERB
faba-29	58	8	research	research	NOUN
faba-29	58	9	into	into	ADP
faba-29	58	10	the	the	DET
faba-29	58	11	use	use	NOUN
faba-29	58	12	of	of	ADP
faba-29	58	13	use	use	NOUN
faba-29	58	14	of	of	ADP
faba-29	58	15	professional	professional	ADJ
faba-29	58	16	proficiency	proficiency	NOUN
faba-29	58	17	and	and	CCONJ
faba-29	58	18	with	with	ADP
faba-29	58	19	cautiousness	cautiousness	NOUN
faba-29	58	20	and	and	CCONJ
faba-29	58	21	accuracy	accuracy	NOUN
faba-29	58	22	will	will	AUX
faba-29	58	23	produce	produce	VERB
faba-29	58	24	quality	quality	NOUN
faba-29	58	25	audits	audits	NOUN
faba-29	58	26	so	so	SCONJ
faba-29	58	27	that	that	SCONJ
faba-29	58	28	the	the	DET
faba-29	58	29	opinions	opinion	NOUN
faba-29	58	30	generated	generate	VERB
faba-29	58	31	will	will	AUX
faba-29	58	32	be	be	AUX
faba-29	58	33	of	of	ADP
faba-29	58	34	high	high	ADJ
faba-29	58	35	quality	quality	NOUN
faba-29	58	36	because	because	SCONJ
faba-29	58	37	people	people	NOUN
faba-29	58	38	trust	trust	VERB
faba-29	58	39	towards	towards	ADP
faba-29	58	40	public	public	ADJ
faba-29	58	41	accountant	accountant	NOUN
faba-29	58	42	as	as	ADP
faba-29	58	43	an	an	DET
faba-29	58	44	independent	independent	ADJ
faba-29	58	45	body	body	NOUN
faba-29	58	46	in	in	ADP
faba-29	58	47	auditing	audit	VERB
faba-29	58	48	the	the	DET
faba-29	58	49	financial	financial	ADJ
faba-29	58	50	report	report	NOUN
faba-29	58	51	are	be	AUX
faba-29	58	52	enormous	enormous	ADJ
faba-29	58	53	,	,	PUNCT
faba-29	58	54	these	these	DET
faba-29	58	55	trust	trust	NOUN
faba-29	58	56	are	be	AUX
faba-29	58	57	given	give	VERB
faba-29	58	58	by	by	ADP
faba-29	58	59	the	the	DET
faba-29	58	60	people	people	NOUN
faba-29	58	61	because	because	SCONJ
faba-29	58	62	they	they	PRON
faba-29	58	63	are	be	AUX
faba-29	58	64	the	the	DET
faba-29	58	65	one	one	NUM
faba-29	58	66	who	who	PRON
faba-29	58	67	uses	use	VERB
faba-29	58	68	the	the	DET
faba-29	58	69	public	public	ADJ
faba-29	58	70	accountant	accountant	NOUN
faba-29	58	71	service	service	NOUN
faba-29	58	72	,	,	PUNCT
faba-29	58	73	but	but	CCONJ
faba-29	58	74	due	due	ADP
faba-29	58	75	to	to	ADP
faba-29	58	76	lack	lack	NOUN
faba-29	58	77	of	of	ADP
faba-29	58	78	carefulness	carefulness	NOUN
faba-29	58	79	from	from	ADP
faba-29	58	80	the	the	DET
faba-29	58	81	auditor	auditor	NOUN
faba-29	58	82	when	when	SCONJ
faba-29	58	83	checking	check	VERB
faba-29	58	84	the	the	DET
faba-29	58	85	evidence	evidence	NOUN
faba-29	58	86	cause	cause	VERB
faba-29	58	87	the	the	DET
faba-29	58	88	report	report	NOUN
faba-29	58	89	material	material	NOUN
faba-29	58	90	to	to	PART
faba-29	58	91	be	be	AUX
faba-29	58	92	wrong	wrong	ADJ
faba-29	58	93	even	even	ADV
faba-29	58	94	until	until	SCONJ
faba-29	58	95	the	the	DET
faba-29	58	96	audit	audit	NOUN
faba-29	58	97	opinion	opinion	NOUN
faba-29	58	98	publish	publish	VERB
faba-29	58	99	references	reference	NOUN
faba-29	58	100	abdul	abdul	PROPN
faba-29	58	101	malik	malik	PROPN
faba-29	58	102	(	(	PUNCT
faba-29	58	103	2017	2017	NUM
faba-29	58	104	)	)	PUNCT
faba-29	58	105	.	.	PUNCT
faba-29	58	106	,	,	PUNCT
faba-29	58	107	“	"	PUNCT
faba-29	58	108	mitra	mitra	PROPN
faba-29	58	109	ernst	ernst	PROPN
faba-29	58	110	&	&	CCONJ
faba-29	58	111	young	young	PROPN
faba-29	58	112	indonesia	indonesia	PROPN
faba-29	58	113	didenda	didenda	PROPN
faba-29	58	114	rp	rp	PROPN
faba-29	58	115	13	13	NUM
faba-29	58	116	m	m	NOUN
faba-29	58	117	di	di	NOUN
faba-29	58	118	as	as	ADP
faba-29	58	119	”	"	PUNCT
faba-29	58	120	,	,	PUNCT
faba-29	58	121	https://bisnis.tempo.co	https://bisnis.tempo.co	PROPN
faba-29	58	122	,	,	PUNCT
faba-29	58	123	sabtu	sabtu	NOUN
faba-29	58	124	11	11	NUM
faba-29	58	125	februari	februari	NOUN
faba-29	58	126	2017	2017	NUM
faba-29	58	127	.	.	PUNCT
faba-29	59	1	alvin	alvin	PROPN
faba-29	59	2	a.	a.	PROPN
faba-29	59	3	arens	arens	PROPN
faba-29	59	4	,	,	PUNCT
faba-29	59	5	randal	randal	PROPN
faba-29	59	6	j.	j.	PROPN
faba-29	59	7	elder	elder	PROPN
faba-29	59	8	,	,	PUNCT
faba-29	59	9	mark	mark	PROPN
faba-29	59	10	s.	s.	PROPN
faba-29	59	11	beasley	beasley	PROPN
faba-29	59	12	translate	translate	PROPN
faba-29	59	13	by	by	ADP
faba-29	59	14	herman	herman	PROPN
faba-29	59	15	wibowo	wibowo	PROPN
faba-29	59	16	.	.	PUNCT
faba-29	59	17	2014	2014	NUM
faba-29	59	18	.	.	PUNCT
faba-29	60	1	auditing	auditing	NOUN
faba-29	60	2	&	&	CCONJ
faba-29	60	3	jasa	jasa	PROPN
faba-29	60	4	assurance	assurance	PROPN
faba-29	60	5	:	:	PUNCT
faba-29	60	6	pendekatan	pendekatan	PROPN
faba-29	60	7	terintegrasi	terintegrasi	PROPN
faba-29	60	8	,	,	PUNCT
faba-29	60	9	edisi	edisi	VERB
faba-29	60	10	kelimabelas	kelimabelas	PROPN
faba-29	60	11	jilid	jilid	PROPN
faba-29	60	12	i	i	PROPN
faba-29	60	13	,	,	PUNCT
faba-29	60	14	penerbit	penerbit	PROPN
faba-29	60	15	erlangga	erlangga	PROPN
faba-29	60	16	.	.	PUNCT
faba-29	61	1	augustine	augustine	PROPN
faba-29	61	2	,	,	PUNCT
faba-29	61	3	o.	o.	PROPN
faba-29	61	4	enofe	enofe	PROPN
faba-29	61	5	,	,	PUNCT
faba-29	61	6	chijioke	chijioke	NOUN
faba-29	61	7	mgbame	mgbame	NOUN
faba-29	61	8	,	,	PUNCT
faba-29	61	9	lucky	lucky	ADJ
faba-29	61	10	g.	g.	PROPN
faba-29	61	11	odeyile	odeyile	PROPN
faba-29	61	12	,	,	PUNCT
faba-29	61	13	kinglsey	kinglsey	NOUN
faba-29	61	14	kuegbe	kuegbe	PROPN
faba-29	61	15	.	.	PUNCT
faba-29	62	1	research	research	NOUN
faba-29	62	2	journal	journal	PROPN
faba-29	62	3	of	of	ADP
faba-29	62	4	finance	finance	NOUN
faba-29	62	5	and	and	CCONJ
faba-29	62	6	accounting	accounting	NOUN
faba-29	62	7	,	,	PUNCT
faba-29	62	8	vol	vol	NOUN
faba-29	62	9	4	4	NUM
faba-29	62	10	no	no	NOUN
faba-29	62	11	.	.	NOUN
faba-29	62	12	13	13	NUM
faba-29	62	13	(	(	PUNCT
faba-29	62	14	2013	2013	NUM
faba-29	62	15	,	,	PUNCT
faba-29	62	16	impact	impact	NOUN
faba-29	62	17	of	of	ADP
faba-29	62	18	audit	audit	NOUN
faba-29	62	19	evidence	evidence	NOUN
faba-29	62	20	on	on	ADP
faba-29	62	21	auditor	auditor	NOUN
faba-29	62	22	’s	’s	PART
faba-29	62	23	report	report	PROPN
faba-29	62	24	chin	chin	PROPN
faba-29	62	25	cheal	cheal	PROPN
faba-29	62	26	zenb	zenb	PROPN
faba-29	62	27	,	,	PUNCT
faba-29	62	28	cheot	cheot	PROPN
faba-29	62	29	siew	siew	PROPN
faba-29	62	30	siewa	siewa	PROPN
faba-29	62	31	,	,	PUNCT
faba-29	62	32	maryf	maryf	PROPN
faba-29	62	33	dan	dan	PROPN
faba-29	62	34	mohd	mohd	PROPN
faba-29	62	35	danial	danial	PROPN
faba-29	62	36	afiq	afiq	PROPN
faba-29	62	37	khamar	khamar	PROPN
faba-29	62	38	tazilah	tazilah	PROPN
faba-29	62	39	,	,	PUNCT
faba-29	62	40	2018	2018	NUM
faba-29	62	41	.	.	PUNCT
faba-29	63	1	a	a	DET
faba-29	63	2	study	study	NOUN
faba-29	63	3	on	on	ADP
faba-29	63	4	the	the	DET
faba-29	63	5	relationship	relationship	NOUN
faba-29	63	6	between	between	ADP
faba-29	63	7	professional	professional	ADJ
faba-29	63	8	skepticism	skepticism	NOUN
faba-29	63	9	characteristics	characteristic	NOUN
faba-29	63	10	and	and	CCONJ
faba-29	63	11	auditors	auditor	NOUN
faba-29	63	12	’	’	PART
faba-29	63	13	fraud	fraud	NOUN
faba-29	63	14	detection	detection	NOUN
faba-29	63	15	in	in	ADP
faba-29	63	16	malaysian	malaysian	ADJ
faba-29	63	17	context	context	NOUN
faba-29	63	18	.	.	PUNCT
faba-29	64	1	dewi	dewi	PROPN
faba-29	64	2	fatmawati	fatmawati	PROPN
faba-29	64	3	,	,	PUNCT
faba-29	64	4	inneke	inneke	PROPN
faba-29	64	5	puspita	puspita	PROPN
faba-29	64	6	&	&	CCONJ
faba-29	64	7	arizona	arizona	PROPN
faba-29	64	8	mustikarini	mustikarini	PROPN
faba-29	64	9	,	,	PUNCT
faba-29	64	10	2018	2018	NUM
faba-29	64	11	.	.	PUNCT
faba-29	65	1	does	do	AUX
faba-29	65	2	accounting	accounting	NOUN
faba-29	65	3	education	education	NOUN
faba-29	65	4	affect	affect	VERB
faba-29	65	5	professional	professional	ADJ
faba-29	65	6	skepticism	skepticism	NOUN
faba-29	65	7	and	and	CCONJ
faba-29	65	8	audit	audit	NOUN
faba-29	65	9	judgment	judgment	NOUN
faba-29	65	10	.	.	PUNCT
faba-29	66	1	ely	ely	PROPN
faba-29	66	2	suhayati	suhayati	PROPN
faba-29	66	3	,	,	PUNCT
faba-29	66	4	2016	2016	NUM
faba-29	66	5	:	:	PUNCT
faba-29	66	6	pengaruh	pengaruh	NOUN
faba-29	66	7	independensi	independensi	PROPN
faba-29	66	8	akuntan	akuntan	PROPN
faba-29	66	9	publik	publik	PROPN
faba-29	66	10	dan	dan	PROPN
faba-29	66	11	audit	audit	PROPN
faba-29	66	12	judgment	judgment	PROPN
faba-29	66	13	terhadap	terhadap	PROPN
faba-29	66	14	opini	opini	PROPN
faba-29	66	15	akuntan	akuntan	PROPN
faba-29	66	16	publik	publik	PROPN
faba-29	66	17	.	.	PUNCT
faba-29	67	1	jurnal	jurnal	ADJ
faba-29	67	2	ekonomi	ekonomi	PROPN
faba-29	67	3	,	,	PUNCT
faba-29	67	4	sosial	sosial	PROPN
faba-29	67	5	dan	dan	PROPN
faba-29	67	6	bisnis	bisnis	PROPN
faba-29	67	7	,	,	PUNCT
faba-29	67	8	issn	issn	PROPN
faba-29	67	9	0216	0216	NUM
faba-29	67	10	-	-	SYM
faba-29	67	11	6437	6437	NUM
faba-29	67	12	vol	vol	NOUN
faba-29	67	13	12	12	NUM
faba-29	67	14	no	no	NOUN
faba-29	67	15	.	.	NOUN
faba-29	67	16	1	1	NUM
faba-29	67	17	april	april	PROPN
faba-29	67	18	2016	2016	NUM
faba-29	67	19	..	..	PUNCT
faba-29	68	1	hal	hal	PROPN
faba-29	68	2	3230	3230	NUM
faba-29	68	3	-	-	SYM
faba-29	68	4	3238	3238	NUM
faba-29	68	5	,	,	PUNCT
faba-29	68	6	penulis	penuli	VERB
faba-29	68	7	mandiri	mandiri	ADV
faba-29	68	8	.	.	PUNCT
faba-29	69	1	fkris	fkris	PROPN
faba-29	69	2	hardies	hardies	PROPN
faba-29	69	3	and	and	CCONJ
faba-29	69	4	sanne	sanne	PROPN
faba-29	69	5	jansien	jansien	PROPN
faba-29	69	6	,	,	PUNCT
faba-29	69	7	2017	2017	NUM
faba-29	69	8	.	.	PUNCT
faba-29	70	1	ar	ar	PROPN
faba-29	70	2	reseach	reseach	PROPN
faba-29	70	3	project	project	NOUN
faba-29	70	4	:	:	PUNCT
faba-29	70	5	professional	professional	ADJ
faba-29	70	6	skepticism	skepticism	NOUN
faba-29	70	7	:	:	PUNCT
faba-29	70	8	a	a	DET
faba-29	70	9	trending	trending	NOUN
faba-29	70	10	concep	concep	NOUN
faba-29	70	11	in	in	ADP
faba-29	70	12	need	need	NOUN
faba-29	70	13	of	of	ADP
faba-29	70	14	understanding	understanding	NOUN
faba-29	70	15	,	,	PUNCT
faba-29	70	16	doi	doi	NOUN
faba-29	70	17	:	:	PUNCT
faba-29	70	18	10.5117	10.5117	NUM
faba-29	70	19	/	/	SYM
faba-29	70	20	mob.91.24053	mob.91.24053	PROPN
faba-29	70	21	iapi.2013	iapi.2013	PROPN
faba-29	70	22	.	.	PROPN
faba-29	70	23	standar	standar	PROPN
faba-29	70	24	profesional	profesional	PROPN
faba-29	70	25	akuntan	akuntan	PROPN
faba-29	70	26	publik	publik	PROPN
faba-29	70	27	.	.	PUNCT
faba-29	71	1	jakarta	jakarta	PROPN
faba-29	71	2	,	,	PUNCT
faba-29	71	3	salemba	salemba	PROPN
faba-29	71	4	empat	empat	PROPN
faba-29	71	5	.	.	PUNCT
faba-29	72	1	ifsan	ifsan	VERB
faba-29	72	2	lukmanul	lukmanul	ADJ
faba-29	72	3	hakim	hakim	NOUN
faba-29	72	4	(	(	PUNCT
faba-29	72	5	2015	2015	NUM
faba-29	72	6	)	)	PUNCT
faba-29	72	7	.	.	PUNCT
faba-29	72	8	,	,	PUNCT
faba-29	72	9	skandal	skandal	PROPN
faba-29	72	10	terungkap	terungkap	PROPN
faba-29	72	11	,	,	PUNCT
faba-29	72	12	ceo	ceo	NOUN
faba-29	72	13	toshiba	toshiba	PROPN
faba-29	72	14	mundur”,http://bisnis.liputan6.com/	mundur”,http://bisnis.liputan6.com/	PROPN
faba-29	72	15	read/2277114	read/2277114	NOUN
faba-29	72	16	/	/	SYM
faba-29	72	17	skandal	skandal	ADJ
faba-29	72	18	-	-	PUNCT
faba-29	72	19	terungkap	terungkap	PROPN
faba-29	72	20	-	-	PUNCT
faba-29	72	21	ceo	ceo	NOUN
faba-29	72	22	-	-	PUNCT
faba-29	72	23	toshiba	toshiba	NOUN
faba-29	72	24	instutut	instutut	PROPN
faba-29	72	25	akuntan	akuntan	PROPN
faba-29	72	26	publik	publik	PROPN
faba-29	72	27	indonesia	indonesia	PROPN
faba-29	72	28	.	.	PUNCT
faba-29	73	1	2011	2011	NUM
faba-29	73	2	.	.	PUNCT
faba-29	74	1	standar	standar	PROPN
faba-29	74	2	profesional	profesional	PROPN
faba-29	74	3	akuntan	akuntan	PROPN
faba-29	74	4	publik	publik	PROPN
faba-29	74	5	,	,	PUNCT
faba-29	74	6	jakarta	jakarta	PROPN
faba-29	74	7	:	:	PUNCT
faba-29	74	8	salemba	salemba	PROPN
faba-29	74	9	empat	empat	PROPN
faba-29	74	10	.	.	PUNCT
faba-29	75	1	kelsey	kelsey	PROPN
faba-29	75	2	r.	r.	PROPN
faba-29	75	3	braasel	braasel	PROPN
faba-29	75	4	.	.	PUNCT
faba-29	75	5	,	,	PUNCT
faba-29	75	6	richard	richard	PROPN
faba-29	75	7	c.	c.	PROPN
faba-29	75	8	hatfield	hatfield	PROPN
faba-29	75	9	erin	erin	PROPN
faba-29	75	10	burrell	burrell	PROPN
faba-29	75	11	nickell	nickell	PROPN
faba-29	75	12	linda	linda	PROPN
faba-29	75	13	m.	m.	PROPN
faba-29	75	14	parsons	parson	NOUN
faba-29	75	15	,	,	PUNCT
faba-29	75	16	2019	2019	NUM
faba-29	75	17	.	.	PUNCT
faba-29	76	1	the	the	DET
faba-29	76	2	effect	effect	NOUN
faba-29	76	3	of	of	ADP
faba-29	76	4	fraud	fraud	NOUN
faba-29	76	5	risk	risk	NOUN
faba-29	76	6	assesment	assesment	NOUN
faba-29	76	7	frequency	frequency	NOUN
faba-29	76	8	and	and	CCONJ
faba-29	76	9	fraud	fraud	NOUN
faba-29	76	10	inquiry	inquiry	NOUN
faba-29	76	11	timing	timing	NOUN
faba-29	76	12	on	on	ADP
faba-29	76	13	auditors	auditor	NOUN
faba-29	76	14	’	'	PUNCT
faba-29	76	15	skeptical	skeptical	ADJ
faba-29	76	16	judgments	judgment	NOUN
faba-29	76	17	and	and	CCONJ
faba-29	76	18	action.horizon	action.horizon	PROPN
faba-29	76	19	akuntansi	akuntansi	PROPN
faba-29	76	20	.	.	PUNCT
faba-29	77	1	lia	lia	PROPN
faba-29	77	2	dahlia	dahlia	PROPN
faba-29	77	3	iryani	iryani	PROPN
faba-29	77	4	.	.	PUNCT
faba-29	78	1	2017	2017	NUM
faba-29	78	2	.	.	PUNCT
faba-29	79	1	the	the	DET
faba-29	79	2	effect	effect	NOUN
faba-29	79	3	of	of	ADP
faba-29	79	4	competence	competence	NOUN
faba-29	79	5	,	,	PUNCT
faba-29	79	6	independence	independence	NOUN
faba-29	79	7	and	and	CCONJ
faba-29	79	8	proffessional	proffessional	ADJ
faba-29	79	9	auditors	auditor	NOUN
faba-29	79	10	to	to	PART
faba-29	79	11	audit	audit	VERB
faba-29	79	12	quality	quality	NOUN
faba-29	79	13	,	,	PUNCT
faba-29	79	14	journal	journal	NOUN
faba-29	79	15	of	of	ADP
faba-29	79	16	humanities	humanity	NOUN
faba-29	79	17	and	and	CCONJ
faba-29	79	18	social	social	ADJ
faba-29	79	19	studies	study	NOUN
faba-29	79	20	,	,	PUNCT
faba-29	79	21	vol	vol	NOUN
faba-29	79	22	1	1	NUM
faba-29	79	23	number	number	NOUN
faba-29	79	24	01	01	NUM
faba-29	79	25	sept	sept	PROPN
faba-29	79	26	2017	2017	NUM
faba-29	79	27	.	.	PUNCT
faba-29	80	1	mark	mark	PROPN
faba-29	80	2	w.	w.	PROPN
faba-29	80	3	nelson	nelson	PROPN
faba-29	80	4	,	,	PUNCT
faba-29	80	5	2009	2009	NUM
faba-29	80	6	.	.	PUNCT
faba-29	81	1	a	a	DET
faba-29	81	2	model	model	NOUN
faba-29	81	3	and	and	CCONJ
faba-29	81	4	literature	literature	NOUN
faba-29	81	5	review	review	NOUN
faba-29	81	6	of	of	ADP
faba-29	81	7	professional	professional	ADJ
faba-29	81	8	skepticism	skepticism	NOUN
faba-29	81	9	in	in	ADP
faba-29	81	10	auditing	auditing	NOUN
faba-29	81	11	,	,	PUNCT
faba-29	81	12	article	article	NOUN
faba-29	81	13	in	in	ADP
faba-29	81	14	auditing	audit	VERB
faba-29	81	15	a	a	DET
faba-29	81	16	journal	journal	NOUN
faba-29	81	17	of	of	ADP
faba-29	81	18	practice	practice	NOUN
faba-29	81	19	&	&	CCONJ
faba-29	81	20	theory	theory	NOUN
faba-29	81	21	28	28	NUM
faba-29	81	22	(	(	PUNCT
faba-29	81	23	2	2	NUM
faba-29	81	24	)	)	PUNCT
faba-29	81	25	,	,	PUNCT
faba-29	81	26	doi	doi	INTJ
faba-29	81	27	:	:	PUNCT
faba-29	81	28	10:2308	10:2308	NUM
faba-29	81	29	/	/	SYM
faba-29	81	30	aud.2009.28.2.1	aud.2009.28.2.1	ADJ
faba-29	81	31	mulyadi	mulyadi	NOUN
faba-29	81	32	.	.	PUNCT
faba-29	82	1	2014	2014	NUM
faba-29	82	2	.	.	PUNCT
faba-29	83	1	auditing	auditing	NOUN
faba-29	83	2	,	,	PUNCT
faba-29	83	3	edisi	edisi	VERB
faba-29	83	4	6	6	NUM
faba-29	83	5	buku	buku	NOUN
faba-29	83	6	1	1	NUM
faba-29	83	7	:	:	PUNCT
faba-29	83	8	penerbit	penerbit	PROPN
faba-29	83	9	salemba	salemba	PROPN
faba-29	83	10	empat	empat	PROPN
faba-29	83	11	jakarta	jakarta	PROPN
faba-29	83	12	.	.	PUNCT
faba-29	84	1	phil	phil	PROPN
faba-29	84	2	d.	d.	PROPN
faba-29	84	3	wedemeyer	wedemeyer	PROPN
faba-29	84	4	,	,	PUNCT
faba-29	84	5	2010	2010	NUM
faba-29	84	6	.	.	PUNCT
faba-29	85	1	a	a	DET
faba-29	85	2	discussion	discussion	NOUN
faba-29	85	3	of	of	ADP
faba-29	85	4	auditor	auditor	NOUN
faba-29	85	5	judgment	judgment	NOUN
faba-29	85	6	as	as	ADP
faba-29	85	7	the	the	DET
faba-29	85	8	critical	critical	ADJ
faba-29	85	9	component	component	NOUN
faba-29	85	10	in	in	ADP
faba-29	85	11	audit	audit	NOUN
faba-29	85	12	quality	quality	NOUN
faba-29	85	13	a	a	DET
faba-29	85	14	practioner	practioner	NOUN
faba-29	85	15	’s	’s	PART
faba-29	85	16	perspective	perspective	NOUN
faba-29	85	17	,	,	PUNCT
faba-29	85	18	internasional	internasional	ADJ
faba-29	85	19	journal	journal	NOUN
faba-29	85	20	of	of	ADP
faba-29	85	21	disclosure	disclosure	NOUN
faba-29	85	22	and	and	CCONJ
faba-29	85	23	goverance	goverance	NOUN
faba-29	85	24	,	,	PUNCT
faba-29	85	25	nov	nov	PROPN
faba-29	85	26	2010	2010	NUM
faba-29	85	27	,	,	PUNCT
faba-29	85	28	vol	vol	NOUN
faba-29	85	29	7	7	NUM
faba-29	85	30	,	,	PUNCT
faba-29	85	31	issue	issue	NOUN
faba-29	85	32	4	4	NUM
faba-29	85	33	,	,	PUNCT
faba-29	85	34	pp	pp	ADV
faba-29	85	35	320	320	NUM
faba-29	85	36	-	-	SYM
faba-29	85	37	333	333	NUM
faba-29	85	38	.	.	PUNCT
faba-29	86	1	sekaran	sekaran	NOUN
faba-29	86	2	,	,	PUNCT
faba-29	86	3	uma	uma	PROPN
faba-29	86	4	.	.	PROPN
faba-29	86	5	,	,	PUNCT
faba-29	86	6	and	and	CCONJ
faba-29	86	7	roger	roger	PROPN
faba-29	86	8	bougie	bougie	NOUN
faba-29	86	9	.	.	PUNCT
faba-29	87	1	2010	2010	NUM
faba-29	87	2	.	.	PUNCT
faba-29	88	1	research	research	NOUN
faba-29	88	2	methods	method	NOUN
faba-29	88	3	for	for	ADP
faba-29	88	4	business	business	NOUN
faba-29	88	5	,	,	PUNCT
faba-29	88	6	a	a	DET
faba-29	88	7	skill	skill	NOUN
faba-29	88	8	building	building	NOUN
faba-29	88	9	approach	approach	NOUN
faba-29	88	10	.	.	PUNCT
faba-29	89	1	fifth	fifth	PROPN
faba-29	89	2	edition	edition	PROPN
faba-29	89	3	.	.	PUNCT
faba-29	90	1	new	new	PROPN
faba-29	90	2	york	york	PROPN
faba-29	90	3	:	:	PUNCT
faba-29	91	1	john	john	PROPN
faba-29	91	2	willey	willey	PROPN
faba-29	91	3	and	and	CCONJ
faba-29	91	4	sons	son	NOUN
faba-29	91	5	,	,	PUNCT
faba-29	91	6	ltd	ltd	PROPN
faba-29	91	7	publication	publication	NOUN
faba-29	91	8	.	.	PUNCT
faba-29	92	1	siti	siti	PROPN
faba-29	92	2	kurnia	kurnia	PROPN
faba-29	92	3	rahayu	rahayu	PROPN
faba-29	92	4	dan	dan	PROPN
faba-29	92	5	ely	ely	PROPN
faba-29	92	6	suhayati	suhayati	PROPN
faba-29	92	7	.	.	PUNCT
faba-29	93	1	2013	2013	NUM
faba-29	93	2	.	.	PUNCT
faba-29	94	1	auditing	auditing	NOUN
faba-29	94	2	konsep	konsep	NOUN
faba-29	94	3	dasar	dasar	VERB
faba-29	94	4	dan	dan	PROPN
faba-29	94	5	pedoman	pedoman	PROPN
faba-29	94	6	pemeriksaan	pemeriksaan	PROPN
faba-29	94	7	akuntan	akuntan	PROPN
faba-29	94	8	publik	publik	PROPN
faba-29	94	9	.	.	PUNCT
faba-29	95	1	cetakan	cetakan	PROPN
faba-29	95	2	kedua	kedua	PROPN
faba-29	95	3	,	,	PUNCT
faba-29	95	4	jakarta	jakarta	PROPN
faba-29	95	5	:	:	PUNCT
faba-29	95	6	graha	graha	PROPN
faba-29	95	7	ilmu	ilmu	PROPN
faba-29	95	8	.	.	PUNCT
faba-29	96	1	stevhen	stevhen	ADV
faba-29	96	2	m.	m.	PROPN
faba-29	96	3	glover	glover	PROPN
faba-29	96	4	and	and	CCONJ
faba-29	96	5	dauglas	dauglas	PROPN
faba-29	96	6	f.	f.	PROPN
faba-29	96	7	prawit	prawit	PROPN
faba-29	96	8	,	,	PUNCT
faba-29	96	9	enhancing	enhance	VERB
faba-29	96	10	auditor	auditor	NOUN
faba-29	96	11	professional	professional	ADJ
faba-29	96	12	skepticism	skepticism	NOUN
faba-29	96	13	,	,	PUNCT
faba-29	96	14	nov2013	nov2013	NOUN
faba-29	96	15	sukrisno	sukrisno	ADJ
faba-29	96	16	agoes	agoe	NOUN
faba-29	96	17	.	.	PUNCT
faba-29	97	1	2017	2017	NUM
faba-29	97	2	.	.	PUNCT
faba-29	98	1	auditing	audit	VERB
faba-29	98	2	petunjuk	petunjuk	NOUN
faba-29	98	3	praktis	praktis	PROPN
faba-29	98	4	pemeriksaan	pemeriksaan	VERB
faba-29	98	5	akuntan	akuntan	PROPN
faba-29	98	6	oleh	oleh	PROPN
faba-29	98	7	akuntan	akuntan	PROPN
faba-29	98	8	publik	publik	PROPN
faba-29	98	9	,	,	PUNCT
faba-29	98	10	edisi	edisi	VERB
faba-29	98	11	5	5	NUM
faba-29	98	12	,	,	PUNCT
faba-29	98	13	buku	buku	NOUN
faba-29	98	14	1	1	NUM
faba-29	98	15	.	.	PUNCT
faba-29	99	1	jakarta	jakarta	PROPN
faba-29	99	2	:	:	PUNCT
faba-29	99	3	salemba	salemba	PROPN
faba-29	99	4	empat	empat	PROPN
faba-29	99	5	.	.	PUNCT
faba-29	100	1	sumber	sumber	PROPN
faba-29	100	2	salah	salah	PROPN
faba-29	100	3	satu	satu	PROPN
faba-29	100	4	auditor	auditor	PROPN
faba-29	100	5	di	di	PROPN
faba-29	100	6	kap	kap	PROPN
faba-29	100	7	di	di	PROPN
faba-29	100	8	wilayah	wilayah	PROPN
faba-29	100	9	bandung	bandung	PROPN
faba-29	100	10	15/03/2018	15/03/2018	NUM
faba-29	100	11	,	,	PUNCT
faba-29	100	12	wawancara	wawancara	VERB
faba-29	100	13	terkait	terkait	NOUN
faba-29	100	14	fenomena	fenomena	PROPN
faba-29	100	15	yang	yang	PROPN
faba-29	100	16	berhubungan	berhubungan	PROPN
faba-29	100	17	dengan	dengan	PROPN
faba-29	100	18	judul	judul	PROPN
faba-29	100	19	.	.	PUNCT
faba-29	101	1	kap	kap	PROPN
faba-29	101	2	y.	y.	PROPN
faba-29	101	3	http://bisnis.liputan6.com/%20read/2277114/skandal-terungkap-ceo-toshiba	http://bisnis.liputan6.com/%20read/2277114/skandal-terungkap-ceo-toshiba	PROPN
faba-29	102	1	http://bisnis.liputan6.com/%20read/2277114/skandal-terungkap-ceo-toshiba	http://bisnis.liputan6.com/%20read/2277114/skandal-terungkap-ceo-toshiba	PROPN