id	sid	tid	token	lemma	pos
fbem-11051	1	1	frontiers	frontier	NOUN
fbem-11051	1	2	in	in	ADP
fbem-11051	1	3	business	business	NOUN
fbem-11051	1	4	,	,	PUNCT
fbem-11051	1	5	economics	economic	NOUN
fbem-11051	1	6	and	and	CCONJ
fbem-11051	1	7	management	management	NOUN
fbem-11051	1	8	issn	issn	PROPN
fbem-11051	1	9	:	:	PUNCT
fbem-11051	1	10	2766	2766	NUM
fbem-11051	1	11	-	-	PUNCT
fbem-11051	1	12	824x	824x	NUM
fbem-11051	1	13	|	|	ADJ
fbem-11051	1	14	vol	vol	NOUN
fbem-11051	1	15	.	.	PROPN
fbem-11051	2	1	10	10	NUM
fbem-11051	2	2	,	,	PUNCT
fbem-11051	2	3	no	no	INTJ
fbem-11051	2	4	.	.	NOUN
fbem-11051	2	5	2	2	NUM
fbem-11051	2	6	,	,	PUNCT
fbem-11051	2	7	2023	2023	NUM
fbem-11051	2	8	269	269	NUM
fbem-11051	2	9	the	the	DET
fbem-11051	2	10	impact	impact	NOUN
fbem-11051	2	11	of	of	ADP
fbem-11051	2	12	auditor	auditor	NOUN
fbem-11051	2	13	liability	liability	NOUN
fbem-11051	2	14	system	system	NOUN
fbem-11051	2	15	on	on	ADP
fbem-11051	2	16	audit	audit	NOUN
fbem-11051	2	17	quality	quality	NOUN
fbem-11051	2	18	-shinewing	-shinewe	VERB
fbem-11051	2	19	china	china	PROPN
fbem-11051	2	20	accounting	accounting	NOUN
fbem-11051	2	21	firm	firm	NOUN
fbem-11051	2	22	as	as	ADP
fbem-11051	2	23	an	an	DET
fbem-11051	2	24	example	example	NOUN
fbem-11051	2	25	tongwen	tongwen	NOUN
fbem-11051	2	26	yue	yue	PROPN
fbem-11051	2	27	,	,	PUNCT
fbem-11051	2	28	yi	yi	PROPN
fbem-11051	2	29	hou	hou	PROPN
fbem-11051	2	30	school	school	NOUN
fbem-11051	2	31	of	of	ADP
fbem-11051	2	32	management	management	NOUN
fbem-11051	2	33	,	,	PUNCT
fbem-11051	2	34	sichuan	sichuan	PROPN
fbem-11051	2	35	university	university	PROPN
fbem-11051	2	36	of	of	ADP
fbem-11051	2	37	science	science	PROPN
fbem-11051	2	38	&	&	CCONJ
fbem-11051	2	39	engineering	engineering	PROPN
fbem-11051	2	40	,	,	PUNCT
fbem-11051	2	41	zigong	zigong	PROPN
fbem-11051	2	42	,	,	PUNCT
fbem-11051	2	43	643000	643000	NUM
fbem-11051	2	44	,	,	PUNCT
fbem-11051	2	45	china	china	PROPN
fbem-11051	2	46	abstract	abstract	PROPN
fbem-11051	2	47	:	:	PUNCT
fbem-11051	2	48	the	the	DET
fbem-11051	2	49	complexity	complexity	NOUN
fbem-11051	2	50	of	of	ADP
fbem-11051	2	51	business	business	NOUN
fbem-11051	2	52	operations	operation	NOUN
fbem-11051	2	53	and	and	CCONJ
fbem-11051	2	54	the	the	DET
fbem-11051	2	55	likelihood	likelihood	NOUN
fbem-11051	2	56	that	that	SCONJ
fbem-11051	2	57	accounting	accounting	NOUN
fbem-11051	2	58	information	information	NOUN
fbem-11051	2	59	may	may	AUX
fbem-11051	2	60	be	be	AUX
fbem-11051	2	61	distorted	distort	VERB
fbem-11051	2	62	are	be	AUX
fbem-11051	2	63	both	both	PRON
fbem-11051	2	64	rising	rise	VERB
fbem-11051	2	65	along	along	ADV
fbem-11051	2	66	with	with	ADP
fbem-11051	2	67	the	the	DET
fbem-11051	2	68	market	market	NOUN
fbem-11051	2	69	economy	economy	NOUN
fbem-11051	2	70	's	's	PART
fbem-11051	2	71	quick	quick	ADJ
fbem-11051	2	72	expansion	expansion	NOUN
fbem-11051	2	73	,	,	PUNCT
fbem-11051	2	74	which	which	PRON
fbem-11051	2	75	raises	raise	VERB
fbem-11051	2	76	the	the	DET
fbem-11051	2	77	stakes	stake	NOUN
fbem-11051	2	78	for	for	ADP
fbem-11051	2	79	auditing	audit	VERB
fbem-11051	2	80	work	work	NOUN
fbem-11051	2	81	.	.	PUNCT
fbem-11051	3	1	in	in	ADP
fbem-11051	3	2	the	the	DET
fbem-11051	3	3	process	process	NOUN
fbem-11051	3	4	of	of	ADP
fbem-11051	3	5	independent	independent	ADJ
fbem-11051	3	6	auditing	auditing	NOUN
fbem-11051	3	7	,	,	PUNCT
fbem-11051	3	8	the	the	DET
fbem-11051	3	9	purpose	purpose	NOUN
fbem-11051	3	10	of	of	ADP
fbem-11051	3	11	the	the	DET
fbem-11051	3	12	auditor	auditor	NOUN
fbem-11051	3	13	responsibility	responsibility	NOUN
fbem-11051	3	14	system	system	NOUN
fbem-11051	3	15	is	be	AUX
fbem-11051	3	16	to	to	PART
fbem-11051	3	17	control	control	VERB
fbem-11051	3	18	the	the	DET
fbem-11051	3	19	auditor	auditor	NOUN
fbem-11051	3	20	's	's	PART
fbem-11051	3	21	numerous	numerous	ADJ
fbem-11051	3	22	audit	audit	NOUN
fbem-11051	3	23	relationships	relationship	NOUN
fbem-11051	3	24	.	.	PUNCT
fbem-11051	4	1	to	to	ADP
fbem-11051	4	2	a	a	DET
fbem-11051	4	3	certain	certain	ADJ
fbem-11051	4	4	extent	extent	NOUN
fbem-11051	4	5	,	,	PUNCT
fbem-11051	4	6	this	this	DET
fbem-11051	4	7	system	system	NOUN
fbem-11051	4	8	can	can	AUX
fbem-11051	4	9	prevent	prevent	VERB
fbem-11051	4	10	audit	audit	NOUN
fbem-11051	4	11	risk	risk	NOUN
fbem-11051	4	12	and	and	CCONJ
fbem-11051	4	13	lower	lower	VERB
fbem-11051	4	14	the	the	DET
fbem-11051	4	15	likelihood	likelihood	NOUN
fbem-11051	4	16	of	of	ADP
fbem-11051	4	17	audit	audit	NOUN
fbem-11051	4	18	failure	failure	NOUN
fbem-11051	4	19	,	,	PUNCT
fbem-11051	4	20	improving	improve	VERB
fbem-11051	4	21	audit	audit	NOUN
fbem-11051	4	22	quality	quality	NOUN
fbem-11051	4	23	.	.	PUNCT
fbem-11051	5	1	this	this	DET
fbem-11051	5	2	paper	paper	NOUN
fbem-11051	5	3	examines	examine	VERB
fbem-11051	5	4	the	the	DET
fbem-11051	5	5	issues	issue	NOUN
fbem-11051	5	6	and	and	CCONJ
fbem-11051	5	7	causes	cause	NOUN
fbem-11051	5	8	of	of	ADP
fbem-11051	5	9	certified	certified	ADJ
fbem-11051	5	10	public	public	ADJ
fbem-11051	5	11	accountants	accountant	NOUN
fbem-11051	5	12	'	'	PART
fbem-11051	5	13	audit	audit	NOUN
fbem-11051	5	14	failure	failure	NOUN
fbem-11051	5	15	in	in	ADP
fbem-11051	5	16	the	the	DET
fbem-11051	5	17	auditing	auditing	NOUN
fbem-11051	5	18	process	process	NOUN
fbem-11051	5	19	,	,	PUNCT
fbem-11051	5	20	examines	examine	VERB
fbem-11051	5	21	the	the	DET
fbem-11051	5	22	current	current	ADJ
fbem-11051	5	23	issues	issue	NOUN
fbem-11051	5	24	with	with	ADP
fbem-11051	5	25	the	the	DET
fbem-11051	5	26	auditor	auditor	NOUN
fbem-11051	5	27	responsibility	responsibility	NOUN
fbem-11051	5	28	system	system	NOUN
fbem-11051	5	29	,	,	PUNCT
fbem-11051	5	30	and	and	CCONJ
fbem-11051	5	31	makes	make	VERB
fbem-11051	5	32	recommendations	recommendation	NOUN
fbem-11051	5	33	for	for	ADP
fbem-11051	5	34	enhancing	enhance	VERB
fbem-11051	5	35	audit	audit	NOUN
fbem-11051	5	36	quality	quality	NOUN
fbem-11051	5	37	in	in	ADP
fbem-11051	5	38	light	light	NOUN
fbem-11051	5	39	of	of	ADP
fbem-11051	5	40	the	the	DET
fbem-11051	5	41	administrative	administrative	ADJ
fbem-11051	5	42	penalty	penalty	NOUN
fbem-11051	5	43	decision	decision	NOUN
fbem-11051	5	44	made	make	VERB
fbem-11051	5	45	by	by	ADP
fbem-11051	5	46	the	the	DET
fbem-11051	5	47	china	china	PROPN
fbem-11051	5	48	securities	securities	PROPN
fbem-11051	5	49	regulatory	regulatory	PROPN
fbem-11051	5	50	commission	commission	PROPN
fbem-11051	5	51	(	(	PUNCT
fbem-11051	5	52	csrc	csrc	PROPN
fbem-11051	5	53	)	)	PUNCT
fbem-11051	5	54	on	on	ADP
fbem-11051	5	55	shinewing	shinewe	VERB
fbem-11051	5	56	china	china	PROPN
fbem-11051	5	57	accounting	accounting	PROPN
fbem-11051	5	58	firm	firm	NOUN
fbem-11051	5	59	and	and	CCONJ
fbem-11051	5	60	the	the	DET
fbem-11051	5	61	two	two	NUM
fbem-11051	5	62	signatory	signatory	NOUN
fbem-11051	5	63	certified	certify	VERB
fbem-11051	5	64	public	public	ADJ
fbem-11051	5	65	accountants	accountant	NOUN
fbem-11051	5	66	in	in	ADP
fbem-11051	5	67	2022	2022	NUM
fbem-11051	5	68	.	.	PUNCT
fbem-11051	6	1	suggestions	suggestion	NOUN
fbem-11051	6	2	for	for	ADP
fbem-11051	6	3	raising	raise	VERB
fbem-11051	6	4	the	the	DET
fbem-11051	6	5	quality	quality	NOUN
fbem-11051	6	6	of	of	ADP
fbem-11051	6	7	the	the	DET
fbem-11051	6	8	audit	audit	NOUN
fbem-11051	6	9	.	.	PUNCT
fbem-11051	7	1	keywords	keyword	NOUN
fbem-11051	7	2	:	:	PUNCT
fbem-11051	7	3	auditor	auditor	NOUN
fbem-11051	7	4	responsibility	responsibility	NOUN
fbem-11051	7	5	system	system	NOUN
fbem-11051	7	6	,	,	PUNCT
fbem-11051	7	7	audit	audit	NOUN
fbem-11051	7	8	procedures	procedure	NOUN
fbem-11051	7	9	,	,	PUNCT
fbem-11051	7	10	audit	audit	NOUN
fbem-11051	7	11	quality	quality	NOUN
fbem-11051	7	12	,	,	PUNCT
fbem-11051	7	13	shinewing	shinewing	NOUN
fbem-11051	7	14	,	,	PUNCT
fbem-11051	7	15	letv	letv	ADJ
fbem-11051	7	16	.	.	NOUN
fbem-11051	8	1	1	1	X
fbem-11051	8	2	.	.	X
fbem-11051	8	3	introduction	introduction	NOUN
fbem-11051	8	4	the	the	DET
fbem-11051	8	5	commercial	commercial	ADJ
fbem-11051	8	6	level	level	NOUN
fbem-11051	8	7	of	of	ADP
fbem-11051	8	8	accounting	accounting	NOUN
fbem-11051	8	9	firms	firm	NOUN
fbem-11051	8	10	and	and	CCONJ
fbem-11051	8	11	certified	certify	VERB
fbem-11051	8	12	public	public	ADJ
fbem-11051	8	13	accountants	accountant	NOUN
fbem-11051	8	14	should	should	AUX
fbem-11051	8	15	also	also	ADV
fbem-11051	8	16	be	be	AUX
fbem-11051	8	17	raised	raise	VERB
fbem-11051	8	18	in	in	ADP
fbem-11051	8	19	light	light	NOUN
fbem-11051	8	20	of	of	ADP
fbem-11051	8	21	the	the	DET
fbem-11051	8	22	ongoing	ongoing	ADJ
fbem-11051	8	23	expansion	expansion	NOUN
fbem-11051	8	24	and	and	CCONJ
fbem-11051	8	25	enhancement	enhancement	NOUN
fbem-11051	8	26	of	of	ADP
fbem-11051	8	27	china	china	PROPN
fbem-11051	8	28	's	's	PART
fbem-11051	8	29	capital	capital	NOUN
fbem-11051	8	30	market	market	NOUN
fbem-11051	8	31	.	.	PUNCT
fbem-11051	9	1	as	as	ADP
fbem-11051	9	2	one	one	NUM
fbem-11051	9	3	of	of	ADP
fbem-11051	9	4	the	the	DET
fbem-11051	9	5	most	most	ADV
fbem-11051	9	6	significant	significant	ADJ
fbem-11051	9	7	participants	participant	NOUN
fbem-11051	9	8	in	in	ADP
fbem-11051	9	9	social	social	ADJ
fbem-11051	9	10	auditing	auditing	NOUN
fbem-11051	9	11	activities	activity	NOUN
fbem-11051	9	12	,	,	PUNCT
fbem-11051	9	13	cpas	cpa	NOUN
fbem-11051	9	14	should	should	AUX
fbem-11051	9	15	enhance	enhance	VERB
fbem-11051	9	16	their	their	PRON
fbem-11051	9	17	professional	professional	ADJ
fbem-11051	9	18	quality	quality	NOUN
fbem-11051	9	19	to	to	PART
fbem-11051	9	20	enhance	enhance	VERB
fbem-11051	9	21	the	the	DET
fbem-11051	9	22	quality	quality	NOUN
fbem-11051	9	23	of	of	ADP
fbem-11051	9	24	the	the	DET
fbem-11051	9	25	audit	audit	NOUN
fbem-11051	9	26	.	.	PUNCT
fbem-11051	10	1	the	the	DET
fbem-11051	10	2	audit	audit	NOUN
fbem-11051	10	3	report	report	NOUN
fbem-11051	10	4	that	that	SCONJ
fbem-11051	10	5	cpas	cpa	NOUN
fbem-11051	10	6	issue	issue	NOUN
fbem-11051	10	7	is	be	AUX
fbem-11051	10	8	a	a	DET
fbem-11051	10	9	crucial	crucial	ADJ
fbem-11051	10	10	channel	channel	NOUN
fbem-11051	10	11	for	for	ADP
fbem-11051	10	12	the	the	DET
fbem-11051	10	13	stakeholders	stakeholder	NOUN
fbem-11051	10	14	outside	outside	ADP
fbem-11051	10	15	the	the	DET
fbem-11051	10	16	enterprise	enterprise	NOUN
fbem-11051	10	17	to	to	PART
fbem-11051	10	18	understand	understand	VERB
fbem-11051	10	19	the	the	DET
fbem-11051	10	20	financial	financial	ADJ
fbem-11051	10	21	information	information	NOUN
fbem-11051	10	22	and	and	CCONJ
fbem-11051	10	23	operation	operation	NOUN
fbem-11051	10	24	of	of	ADP
fbem-11051	10	25	the	the	DET
fbem-11051	10	26	enterprise	enterprise	NOUN
fbem-11051	10	27	.	.	PUNCT
fbem-11051	11	1	however	however	ADV
fbem-11051	11	2	,	,	PUNCT
fbem-11051	11	3	the	the	DET
fbem-11051	11	4	occurrence	occurrence	NOUN
fbem-11051	11	5	of	of	ADP
fbem-11051	11	6	some	some	DET
fbem-11051	11	7	astounding	astounding	ADJ
fbem-11051	11	8	audit	audit	NOUN
fbem-11051	11	9	failures	failure	NOUN
fbem-11051	11	10	by	by	ADP
fbem-11051	11	11	certified	certify	VERB
fbem-11051	11	12	public	public	ADJ
fbem-11051	11	13	accountants	accountant	NOUN
fbem-11051	11	14	in	in	ADP
fbem-11051	11	15	recent	recent	ADJ
fbem-11051	11	16	years	year	NOUN
fbem-11051	11	17	has	have	AUX
fbem-11051	11	18	gradually	gradually	ADV
fbem-11051	11	19	decreased	decrease	VERB
fbem-11051	11	20	trust	trust	NOUN
fbem-11051	11	21	in	in	ADP
fbem-11051	11	22	certified	certify	VERB
fbem-11051	11	23	public	public	ADJ
fbem-11051	11	24	accountants	accountant	NOUN
fbem-11051	11	25	themselves	themselves	PRON
fbem-11051	11	26	and	and	CCONJ
fbem-11051	11	27	the	the	DET
fbem-11051	11	28	audit	audit	NOUN
fbem-11051	11	29	reports	report	VERB
fbem-11051	11	30	they	they	PRON
fbem-11051	11	31	issue	issue	VERB
fbem-11051	11	32	,	,	PUNCT
fbem-11051	11	33	limiting	limit	VERB
fbem-11051	11	34	the	the	DET
fbem-11051	11	35	beneficial	beneficial	ADJ
fbem-11051	11	36	role	role	NOUN
fbem-11051	11	37	played	play	VERB
fbem-11051	11	38	by	by	ADP
fbem-11051	11	39	the	the	DET
fbem-11051	11	40	certified	certify	VERB
fbem-11051	11	41	public	public	ADJ
fbem-11051	11	42	accountant	accountant	NOUN
fbem-11051	11	43	profession	profession	NOUN
fbem-11051	11	44	in	in	ADP
fbem-11051	11	45	the	the	DET
fbem-11051	11	46	process	process	NOUN
fbem-11051	11	47	of	of	ADP
fbem-11051	11	48	guiding	guide	VERB
fbem-11051	11	49	economic	economic	ADJ
fbem-11051	11	50	development	development	NOUN
fbem-11051	11	51	to	to	ADP
fbem-11051	11	52	a	a	DET
fbem-11051	11	53	certain	certain	ADJ
fbem-11051	11	54	extent[1	extent[1	NOUN
fbem-11051	11	55	]	]	PUNCT
fbem-11051	11	56	.	.	PUNCT
fbem-11051	12	1	the	the	DET
fbem-11051	12	2	china	china	PROPN
fbem-11051	12	3	securities	securities	PROPN
fbem-11051	12	4	regulatory	regulatory	PROPN
fbem-11051	12	5	commission	commission	PROPN
fbem-11051	12	6	(	(	PUNCT
fbem-11051	12	7	csrc	csrc	PROPN
fbem-11051	12	8	)	)	PUNCT
fbem-11051	12	9	decided	decide	VERB
fbem-11051	12	10	to	to	PART
fbem-11051	12	11	impose	impose	VERB
fbem-11051	12	12	administrative	administrative	ADJ
fbem-11051	12	13	penalties	penalty	NOUN
fbem-11051	12	14	against	against	ADP
fbem-11051	12	15	shinewing	shinewe	VERB
fbem-11051	12	16	china	china	PROPN
fbem-11051	12	17	accounting	accounting	PROPN
fbem-11051	12	18	firm	firm	PROPN
fbem-11051	12	19	(	(	PUNCT
fbem-11051	12	20	hereinafter	hereinafter	NOUN
fbem-11051	12	21	referred	refer	VERB
fbem-11051	12	22	to	to	ADP
fbem-11051	12	23	as“shinewing	as“shinewe	VERB
fbem-11051	12	24	”	"	PUNCT
fbem-11051	12	25	)	)	PUNCT
fbem-11051	12	26	on	on	ADP
fbem-11051	12	27	april	april	PROPN
fbem-11051	12	28	19	19	NUM
fbem-11051	12	29	,	,	PUNCT
fbem-11051	12	30	2022	2022	NUM
fbem-11051	12	31	.	.	PUNCT
fbem-11051	13	1	these	these	DET
fbem-11051	13	2	penalties	penalty	NOUN
fbem-11051	13	3	were	be	AUX
fbem-11051	13	4	in	in	ADP
fbem-11051	13	5	response	response	NOUN
fbem-11051	13	6	to	to	ADP
fbem-11051	13	7	shinewing	shinewing	NOUN
fbem-11051	13	8	's	's	PART
fbem-11051	13	9	carelessness	carelessness	NOUN
fbem-11051	13	10	in	in	ADP
fbem-11051	13	11	the	the	DET
fbem-11051	13	12	auditing	auditing	NOUN
fbem-11051	13	13	of	of	ADP
fbem-11051	13	14	letv	letv	PROPN
fbem-11051	13	15	's	's	PART
fbem-11051	13	16	annual	annual	ADJ
fbem-11051	13	17	reports	report	NOUN
fbem-11051	13	18	for	for	ADP
fbem-11051	13	19	the	the	DET
fbem-11051	13	20	years	year	NOUN
fbem-11051	13	21	2015	2015	NUM
fbem-11051	13	22	and	and	CCONJ
fbem-11051	13	23	2016	2016	NUM
fbem-11051	13	24	.	.	PUNCT
fbem-11051	14	1	therefore	therefore	ADV
fbem-11051	14	2	,	,	PUNCT
fbem-11051	14	3	by	by	ADP
fbem-11051	14	4	examining	examine	VERB
fbem-11051	14	5	the	the	DET
fbem-11051	14	6	issues	issue	NOUN
fbem-11051	14	7	that	that	PRON
fbem-11051	14	8	were	be	AUX
fbem-11051	14	9	discovered	discover	VERB
fbem-11051	14	10	throughout	throughout	ADP
fbem-11051	14	11	shinewing	shinewing	NOUN
fbem-11051	14	12	's	's	PART
fbem-11051	14	13	auditing	auditing	NOUN
fbem-11051	14	14	of	of	ADP
fbem-11051	14	15	letv	letv	ADJ
fbem-11051	14	16	and	and	CCONJ
fbem-11051	14	17	the	the	DET
fbem-11051	14	18	causes	cause	NOUN
fbem-11051	14	19	of	of	ADP
fbem-11051	14	20	the	the	DET
fbem-11051	14	21	audit	audit	NOUN
fbem-11051	14	22	failure	failure	NOUN
fbem-11051	14	23	,	,	PUNCT
fbem-11051	14	24	this	this	DET
fbem-11051	14	25	article	article	NOUN
fbem-11051	14	26	attempts	attempt	VERB
fbem-11051	14	27	to	to	PART
fbem-11051	14	28	shed	shed	VERB
fbem-11051	14	29	light	light	NOUN
fbem-11051	14	30	on	on	ADP
fbem-11051	14	31	the	the	DET
fbem-11051	14	32	mechanism	mechanism	NOUN
fbem-11051	14	33	of	of	ADP
fbem-11051	14	34	the	the	DET
fbem-11051	14	35	auditor	auditor	NOUN
fbem-11051	14	36	responsibility	responsibility	NOUN
fbem-11051	14	37	system	system	NOUN
fbem-11051	14	38	on	on	ADP
fbem-11051	14	39	audit	audit	NOUN
fbem-11051	14	40	quality	quality	NOUN
fbem-11051	14	41	.	.	PUNCT
fbem-11051	15	1	2	2	X
fbem-11051	15	2	.	.	X
fbem-11051	15	3	case	case	NOUN
fbem-11051	15	4	presentation	presentation	NOUN
fbem-11051	15	5	2.1	2.1	NUM
fbem-11051	15	6	.	.	PUNCT
fbem-11051	16	1	introduction	introduction	NOUN
fbem-11051	16	2	to	to	ADP
fbem-11051	16	3	accounting	accounting	NOUN
fbem-11051	16	4	firm	firm	NOUN
fbem-11051	16	5	the	the	DET
fbem-11051	16	6	china	china	PROPN
fbem-11051	16	7	,	,	PUNCT
fbem-11051	16	8	shinewing	shinewe	VERB
fbem-11051	16	9	accounting	accounting	NOUN
fbem-11051	16	10	firm	firm	NOUN
fbem-11051	16	11	,	,	PUNCT
fbem-11051	16	12	the	the	DET
fbem-11051	16	13	country	country	NOUN
fbem-11051	16	14	's	's	PART
fbem-11051	16	15	first	first	ADJ
fbem-11051	16	16	and	and	CCONJ
fbem-11051	16	17	oldest	old	ADJ
fbem-11051	16	18	professional	professional	ADJ
fbem-11051	16	19	service	service	NOUN
fbem-11051	16	20	organization	organization	NOUN
fbem-11051	16	21	,	,	PUNCT
fbem-11051	16	22	was	be	AUX
fbem-11051	16	23	founded	found	VERB
fbem-11051	16	24	in	in	ADP
fbem-11051	16	25	the	the	DET
fbem-11051	16	26	early	early	ADJ
fbem-11051	16	27	1980s	1980s	NUM
fbem-11051	16	28	.	.	PUNCT
fbem-11051	17	1	it	it	PRON
fbem-11051	17	2	has	have	VERB
fbem-11051	17	3	seven	seven	NUM
fbem-11051	17	4	years	year	NOUN
fbem-11051	17	5	of	of	ADP
fbem-11051	17	6	experience	experience	NOUN
fbem-11051	17	7	cooperating	cooperate	VERB
fbem-11051	17	8	with	with	ADP
fbem-11051	17	9	significant	significant	ADJ
fbem-11051	17	10	global	global	ADJ
fbem-11051	17	11	accounting	accounting	NOUN
fbem-11051	17	12	companies	company	NOUN
fbem-11051	17	13	.	.	PUNCT
fbem-11051	18	1	additionally	additionally	ADV
fbem-11051	18	2	,	,	PUNCT
fbem-11051	18	3	it	it	PRON
fbem-11051	18	4	was	be	AUX
fbem-11051	18	5	the	the	DET
fbem-11051	18	6	first	first	ADJ
fbem-11051	18	7	accounting	accounting	NOUN
fbem-11051	18	8	company	company	NOUN
fbem-11051	18	9	to	to	PART
fbem-11051	18	10	join	join	VERB
fbem-11051	18	11	the	the	DET
fbem-11051	18	12	global	global	ADJ
fbem-11051	18	13	market	market	NOUN
fbem-11051	18	14	and	and	CCONJ
fbem-11051	18	15	provide	provide	VERB
fbem-11051	18	16	forensic	forensic	ADJ
fbem-11051	18	17	and	and	CCONJ
fbem-11051	18	18	other	other	ADJ
fbem-11051	18	19	similar	similar	ADJ
fbem-11051	18	20	services	service	NOUN
fbem-11051	18	21	in	in	ADP
fbem-11051	18	22	several	several	ADJ
fbem-11051	18	23	different	different	ADJ
fbem-11051	18	24	countries	country	NOUN
fbem-11051	18	25	and	and	CCONJ
fbem-11051	18	26	areas	area	NOUN
fbem-11051	18	27	.	.	PUNCT
fbem-11051	19	1	the	the	DET
fbem-11051	19	2	shinewing	shinewing	NOUN
fbem-11051	19	3	group	group	NOUN
fbem-11051	19	4	has	have	VERB
fbem-11051	19	5	80	80	NUM
fbem-11051	19	6	locations	location	NOUN
fbem-11051	19	7	,	,	PUNCT
fbem-11051	19	8	more	more	ADJ
fbem-11051	19	9	than	than	ADP
fbem-11051	19	10	8,000	8,000	NUM
fbem-11051	19	11	employees	employee	NOUN
fbem-11051	19	12	,	,	PUNCT
fbem-11051	19	13	and	and	CCONJ
fbem-11051	19	14	400	400	NUM
fbem-11051	19	15	partners	partner	NOUN
fbem-11051	19	16	spread	spread	VERB
fbem-11051	19	17	throughout	throughout	ADP
fbem-11051	19	18	important	important	ADJ
fbem-11051	19	19	cities	city	NOUN
fbem-11051	19	20	in	in	ADP
fbem-11051	19	21	13	13	NUM
fbem-11051	19	22	different	different	ADJ
fbem-11051	19	23	countries	country	NOUN
fbem-11051	19	24	,	,	PUNCT
fbem-11051	19	25	including	include	VERB
fbem-11051	19	26	china	china	PROPN
fbem-11051	19	27	.	.	PUNCT
fbem-11051	20	1	audit	audit	NOUN
fbem-11051	20	2	and	and	CCONJ
fbem-11051	20	3	assurance	assurance	NOUN
fbem-11051	20	4	,	,	PUNCT
fbem-11051	20	5	tax	tax	NOUN
fbem-11051	20	6	and	and	CCONJ
fbem-11051	20	7	accounting	accounting	NOUN
fbem-11051	20	8	services	service	NOUN
fbem-11051	20	9	,	,	PUNCT
fbem-11051	20	10	management	management	NOUN
fbem-11051	20	11	consulting	consulting	NOUN
fbem-11051	20	12	,	,	PUNCT
fbem-11051	20	13	and	and	CCONJ
fbem-11051	20	14	engineering	engineering	NOUN
fbem-11051	20	15	management	management	NOUN
fbem-11051	20	16	consulting	consulting	NOUN
fbem-11051	20	17	make	make	VERB
fbem-11051	20	18	up	up	ADP
fbem-11051	20	19	its	its	PRON
fbem-11051	20	20	four	four	NUM
fbem-11051	20	21	primary	primary	ADJ
fbem-11051	20	22	business	business	NOUN
fbem-11051	20	23	segments	segment	NOUN
fbem-11051	20	24	.	.	PUNCT
fbem-11051	21	1	2.2	2.2	NUM
fbem-11051	21	2	.	.	PUNCT
fbem-11051	21	3	case	case	NOUN
fbem-11051	21	4	review	review	NOUN
fbem-11051	21	5	(	(	PUNCT
fbem-11051	21	6	hence	hence	ADV
fbem-11051	21	7	referred	refer	VERB
fbem-11051	21	8	to	to	ADP
fbem-11051	21	9	as	as	ADP
fbem-11051	21	10	"	"	PUNCT
fbem-11051	21	11	letv	letv	ADJ
fbem-11051	21	12	"	"	PUNCT
fbem-11051	21	13	)	)	PUNCT
fbem-11051	21	14	successfully	successfully	ADV
fbem-11051	21	15	went	go	VERB
fbem-11051	21	16	public	public	ADJ
fbem-11051	21	17	on	on	ADP
fbem-11051	21	18	the	the	DET
fbem-11051	21	19	china	china	PROPN
fbem-11051	21	20	growth	growth	NOUN
fbem-11051	21	21	enterprise	enterprise	NOUN
fbem-11051	21	22	market	market	NOUN
fbem-11051	21	23	(	(	PUNCT
fbem-11051	21	24	"	"	PUNCT
fbem-11051	21	25	gem	gem	NOUN
fbem-11051	21	26	"	"	PUNCT
fbem-11051	21	27	)	)	PUNCT
fbem-11051	21	28	on	on	ADP
fbem-11051	21	29	august	august	PROPN
fbem-11051	21	30	12	12	NUM
fbem-11051	21	31	,	,	PUNCT
fbem-11051	21	32	2010	2010	NUM
fbem-11051	21	33	,	,	PUNCT
fbem-11051	21	34	making	make	VERB
fbem-11051	21	35	it	it	PRON
fbem-11051	21	36	the	the	DET
fbem-11051	21	37	first	first	ADJ
fbem-11051	21	38	firm	firm	NOUN
fbem-11051	21	39	in	in	ADP
fbem-11051	21	40	its	its	PRON
fbem-11051	21	41	field	field	NOUN
fbem-11051	21	42	to	to	PART
fbem-11051	21	43	do	do	VERB
fbem-11051	21	44	so	so	ADV
fbem-11051	21	45	globally	globally	ADV
fbem-11051	21	46	and	and	CCONJ
fbem-11051	21	47	the	the	DET
fbem-11051	21	48	first	first	ADJ
fbem-11051	21	49	chinese	chinese	ADJ
fbem-11051	21	50	video	video	NOUN
fbem-11051	21	51	company	company	NOUN
fbem-11051	21	52	to	to	PART
fbem-11051	21	53	do	do	VERB
fbem-11051	21	54	so	so	ADV
fbem-11051	21	55	on	on	ADP
fbem-11051	21	56	the	the	DET
fbem-11051	21	57	a	a	DET
fbem-11051	21	58	-	-	PUNCT
fbem-11051	21	59	share	share	NOUN
fbem-11051	21	60	market	market	NOUN
fbem-11051	21	61	.	.	PUNCT
fbem-11051	22	1	letv	letv	ADJ
fbem-11051	22	2	video	video	NOUN
fbem-11051	22	3	's	's	PART
fbem-11051	22	4	stock	stock	NOUN
fbem-11051	22	5	was	be	AUX
fbem-11051	22	6	halted	halt	VERB
fbem-11051	22	7	on	on	ADP
fbem-11051	22	8	14	14	NUM
fbem-11051	22	9	may	may	PROPN
fbem-11051	22	10	2020	2020	NUM
fbem-11051	22	11	,	,	PUNCT
fbem-11051	22	12	and	and	CCONJ
fbem-11051	22	13	the	the	DET
fbem-11051	22	14	beijing	beijing	PROPN
fbem-11051	22	15	securities	securities	PROPN
fbem-11051	22	16	regulatory	regulatory	PROPN
fbem-11051	22	17	bureau	bureau	NOUN
fbem-11051	22	18	reported	report	VERB
fbem-11051	22	19	on	on	ADP
fbem-11051	22	20	12	12	NUM
fbem-11051	22	21	april	april	PROPN
fbem-11051	22	22	2021	2021	NUM
fbem-11051	22	23	that	that	PRON
fbem-11051	22	24	the	the	DET
fbem-11051	22	25	firm	firm	NOUN
fbem-11051	22	26	had	have	AUX
fbem-11051	22	27	been	be	AUX
fbem-11051	22	28	penalized	penalize	VERB
fbem-11051	22	29	240	240	NUM
fbem-11051	22	30	million	million	NUM
fbem-11051	22	31	yuan	yuan	NOUN
fbem-11051	22	32	as	as	ADP
fbem-11051	22	33	a	a	DET
fbem-11051	22	34	result	result	NOUN
fbem-11051	22	35	of	of	ADP
fbem-11051	22	36	the	the	DET
fbem-11051	22	37	company	company	NOUN
fbem-11051	22	38	's	's	PART
fbem-11051	22	39	10	10	NUM
fbem-11051	22	40	years	year	NOUN
fbem-11051	22	41	of	of	ADP
fbem-11051	22	42	financial	financial	ADJ
fbem-11051	22	43	wrongdoing	wrongdoing	NOUN
fbem-11051	22	44	between	between	ADP
fbem-11051	22	45	2007	2007	NUM
fbem-11051	22	46	and	and	CCONJ
fbem-11051	22	47	2016	2016	NUM
fbem-11051	22	48	,	,	PUNCT
fbem-11051	22	49	among	among	ADP
fbem-11051	22	50	other	other	ADJ
fbem-11051	22	51	things	thing	NOUN
fbem-11051	22	52	.	.	PUNCT
fbem-11051	23	1	they	they	PRON
fbem-11051	23	2	generated	generate	VERB
fbem-11051	23	3	inflated	inflated	ADJ
fbem-11051	23	4	earnings	earning	NOUN
fbem-11051	23	5	totaling	total	VERB
fbem-11051	23	6	382,951,800	382,951,800	NUM
fbem-11051	23	7	and	and	CCONJ
fbem-11051	23	8	432,763,300	432,763,300	NUM
fbem-11051	23	9	yuan	yuan	NOUN
fbem-11051	23	10	in	in	ADP
fbem-11051	23	11	2015	2015	NUM
fbem-11051	23	12	and	and	CCONJ
fbem-11051	23	13	2016	2016	NUM
fbem-11051	23	14	,	,	PUNCT
fbem-11051	23	15	respectively	respectively	ADV
fbem-11051	23	16	.	.	PUNCT
fbem-11051	24	1	additionally	additionally	ADV
fbem-11051	24	2	,	,	PUNCT
fbem-11051	24	3	shinewing	shinewing	NOUN
fbem-11051	24	4	produced	produce	VERB
fbem-11051	24	5	audit	audit	NOUN
fbem-11051	24	6	reports	report	NOUN
fbem-11051	24	7	with	with	ADP
fbem-11051	24	8	unqualified	unqualified	ADJ
fbem-11051	24	9	opinions	opinion	NOUN
fbem-11051	24	10	and	and	CCONJ
fbem-11051	24	11	unqualified	unqualified	ADJ
fbem-11051	24	12	opinions	opinion	NOUN
fbem-11051	24	13	with	with	ADP
fbem-11051	24	14	a	a	DET
fbem-11051	24	15	focus	focus	NOUN
fbem-11051	24	16	on	on	ADP
fbem-11051	24	17	matters	matter	NOUN
fbem-11051	24	18	for	for	ADP
fbem-11051	24	19	letv	letv	NOUN
fbem-11051	24	20	's	's	PART
fbem-11051	24	21	2015	2015	NUM
fbem-11051	24	22	and	and	CCONJ
fbem-11051	24	23	2016	2016	NUM
fbem-11051	24	24	annual	annual	ADJ
fbem-11051	24	25	reports	report	NOUN
fbem-11051	24	26	,	,	PUNCT
fbem-11051	24	27	respectively	respectively	ADV
fbem-11051	24	28	.	.	PUNCT
fbem-11051	25	1	chang	chang	PROPN
fbem-11051	25	2	and	and	CCONJ
fbem-11051	25	3	bai	bai	PROPN
fbem-11051	25	4	served	serve	VERB
fbem-11051	25	5	as	as	ADP
fbem-11051	25	6	the	the	DET
fbem-11051	25	7	signing	signing	NOUN
fbem-11051	25	8	cpas	cpa	NOUN
fbem-11051	25	9	.	.	PUNCT
fbem-11051	26	1	due	due	ADP
fbem-11051	26	2	to	to	ADP
fbem-11051	26	3	this	this	PRON
fbem-11051	26	4	,	,	PUNCT
fbem-11051	26	5	the	the	DET
fbem-11051	26	6	csrc	csrc	NOUN
fbem-11051	26	7	issued	issue	VERB
fbem-11051	26	8	an	an	DET
fbem-11051	26	9	administrative	administrative	ADJ
fbem-11051	26	10	penalty	penalty	NOUN
fbem-11051	26	11	decision	decision	NOUN
fbem-11051	26	12	letter	letter	NOUN
fbem-11051	26	13	to	to	ADP
fbem-11051	26	14	shinewing	shinewe	VERB
fbem-11051	26	15	cpa	cpa	PROPN
fbem-11051	26	16	firm	firm	NOUN
fbem-11051	26	17	on	on	ADP
fbem-11051	26	18	april	april	PROPN
fbem-11051	26	19	19	19	NUM
fbem-11051	26	20	,	,	PUNCT
fbem-11051	26	21	2022	2022	NUM
fbem-11051	26	22	,	,	PUNCT
fbem-11051	26	23	ordering	order	VERB
fbem-11051	26	24	it	it	PRON
fbem-11051	26	25	to	to	PART
fbem-11051	26	26	make	make	VERB
fbem-11051	26	27	corrections	correction	NOUN
fbem-11051	26	28	,	,	PUNCT
fbem-11051	26	29	confiscate	confiscate	VERB
fbem-11051	26	30	its	its	PRON
fbem-11051	26	31	business	business	NOUN
fbem-11051	26	32	income	income	NOUN
fbem-11051	26	33	of	of	ADP
fbem-11051	26	34	1.51	1.51	NUM
fbem-11051	26	35	million	million	NUM
fbem-11051	26	36	yuan	yuan	NOUN
fbem-11051	26	37	,	,	PUNCT
fbem-11051	26	38	and	and	CCONJ
fbem-11051	26	39	impose	impose	VERB
fbem-11051	26	40	a	a	DET
fbem-11051	26	41	fine	fine	NOUN
fbem-11051	26	42	of	of	ADP
fbem-11051	26	43	3.02	3.02	NUM
fbem-11051	26	44	million	million	NUM
fbem-11051	26	45	yuan	yuan	NOUN
fbem-11051	26	46	.	.	PUNCT
fbem-11051	27	1	additionally	additionally	ADV
fbem-11051	27	2	,	,	PUNCT
fbem-11051	27	3	the	the	DET
fbem-11051	27	4	csrc	csrc	NOUN
fbem-11051	27	5	issued	issue	VERB
fbem-11051	27	6	warnings	warning	NOUN
fbem-11051	27	7	to	to	ADP
fbem-11051	27	8	the	the	DET
fbem-11051	27	9	two	two	NUM
fbem-11051	27	10	principal	principal	ADJ
fbem-11051	27	11	cpas	cpa	NOUN
fbem-11051	27	12	and	and	CCONJ
fbem-11051	27	13	fined	fine	VERB
fbem-11051	27	14	them	they	PRON
fbem-11051	27	15	each	each	DET
fbem-11051	27	16	50,000	50,000	NUM
fbem-11051	27	17	yuan	yuan	NOUN
fbem-11051	28	1	[	[	X
fbem-11051	28	2	2	2	NUM
fbem-11051	28	3	]	]	PUNCT
fbem-11051	28	4	.	.	PUNCT
fbem-11051	29	1	see	see	VERB
fbem-11051	29	2	table	table	NOUN
fbem-11051	29	3	1	1	NUM
fbem-11051	29	4	below	below	ADV
fbem-11051	29	5	for	for	ADP
fbem-11051	29	6	relevant	relevant	ADJ
fbem-11051	29	7	financial	financial	ADJ
fbem-11051	29	8	data	datum	NOUN
fbem-11051	29	9	for	for	ADP
fbem-11051	29	10	lexus	lexus	PROPN
fbem-11051	29	11	.	.	PUNCT
fbem-11051	30	1	3	3	X
fbem-11051	30	2	.	.	X
fbem-11051	30	3	problems	problem	NOUN
fbem-11051	30	4	in	in	ADP
fbem-11051	30	5	the	the	DET
fbem-11051	30	6	audit	audit	NOUN
fbem-11051	30	7	process	process	NOUN
fbem-11051	30	8	of	of	ADP
fbem-11051	30	9	shinewing	shinewing	NOUN
fbem-11051	30	10	3.1	3.1	NUM
fbem-11051	30	11	.	.	PUNCT
fbem-11051	30	12	inadequate	inadequate	ADJ
fbem-11051	30	13	and	and	CCONJ
fbem-11051	30	14	deficient	deficient	ADJ
fbem-11051	30	15	audit	audit	NOUN
fbem-11051	30	16	procedures	procedure	NOUN
fbem-11051	30	17	letv	letv	PROPN
fbem-11051	30	18	generated	generate	VERB
fbem-11051	30	19	rmb263,367,800,000	rmb263,367,800,000	NOUN
fbem-11051	30	20	in	in	ADP
fbem-11051	30	21	advertising	advertising	NOUN
fbem-11051	30	22	income	income	NOUN
fbem-11051	30	23	in	in	ADP
fbem-11051	30	24	2015	2015	NUM
fbem-11051	30	25	,	,	PUNCT
fbem-11051	30	26	which	which	PRON
fbem-11051	30	27	was	be	AUX
fbem-11051	30	28	20.23	20.23	NUM
fbem-11051	30	29	%	%	NOUN
fbem-11051	30	30	of	of	ADP
fbem-11051	30	31	the	the	DET
fbem-11051	30	32	company	company	NOUN
fbem-11051	30	33	's	's	PART
fbem-11051	30	34	overall	overall	ADJ
fbem-11051	30	35	revenue	revenue	NOUN
fbem-11051	30	36	and	and	CCONJ
fbem-11051	30	37	increased	increase	VERB
fbem-11051	30	38	by	by	ADP
fbem-11051	30	39	67.53	67.53	NUM
fbem-11051	30	40	%	%	NOUN
fbem-11051	30	41	from	from	ADP
fbem-11051	30	42	2014	2014	NUM
fbem-11051	30	43	.	.	PUNCT
fbem-11051	31	1	however	however	ADV
fbem-11051	31	2	,	,	PUNCT
fbem-11051	31	3	the	the	DET
fbem-11051	31	4	cpa	cpa	NOUN
fbem-11051	31	5	did	do	AUX
fbem-11051	31	6	not	not	PART
fbem-11051	31	7	conduct	conduct	VERB
fbem-11051	31	8	walk	walk	VERB
fbem-11051	31	9	-	-	PUNCT
fbem-11051	31	10	through	through	ADP
fbem-11051	31	11	testing	testing	NOUN
fbem-11051	31	12	of	of	ADP
fbem-11051	31	13	the	the	DET
fbem-11051	31	14	"	"	PUNCT
fbem-11051	31	15	reconciliation	reconciliation	NOUN
fbem-11051	31	16	and	and	CCONJ
fbem-11051	31	17	reconciliation	reconciliation	NOUN
fbem-11051	31	18	"	"	PUNCT
fbem-11051	31	19	part	part	NOUN
fbem-11051	31	20	of	of	ADP
fbem-11051	31	21	the	the	DET
fbem-11051	31	22	internal	internal	ADJ
fbem-11051	31	23	control	control	NOUN
fbem-11051	31	24	process	process	NOUN
fbem-11051	31	25	of	of	ADP
fbem-11051	31	26	letv	letv	NOUN
fbem-11051	31	27	's	's	PART
fbem-11051	31	28	advertising	advertising	NOUN
fbem-11051	31	29	business	business	NOUN
fbem-11051	31	30	in	in	ADP
fbem-11051	31	31	the	the	DET
fbem-11051	31	32	audit	audit	NOUN
fbem-11051	31	33	of	of	ADP
fbem-11051	31	34	internal	internal	ADJ
fbem-11051	31	35	control	control	NOUN
fbem-11051	31	36	over	over	ADP
fbem-11051	31	37	the	the	DET
fbem-11051	31	38	advertising	advertising	NOUN
fbem-11051	31	39	business	business	NOUN
fbem-11051	31	40	and	and	CCONJ
fbem-11051	31	41	did	do	AUX
fbem-11051	31	42	not	not	PART
fbem-11051	31	43	determine	determine	VERB
fbem-11051	31	44	270	270	NUM
fbem-11051	31	45	that	that	SCONJ
fbem-11051	31	46	the	the	DET
fbem-11051	31	47	management	management	NOUN
fbem-11051	31	48	,	,	PUNCT
fbem-11051	31	49	shareholders	shareholder	NOUN
fbem-11051	31	50	,	,	PUNCT
fbem-11051	31	51	and	and	CCONJ
fbem-11051	31	52	key	key	ADJ
fbem-11051	31	53	management	management	NOUN
fbem-11051	31	54	personnel	personnel	NOUN
fbem-11051	31	55	of	of	ADP
fbem-11051	31	56	letv	letv	NOUN
fbem-11051	31	57	's	's	PART
fbem-11051	31	58	clients	client	NOUN
fbem-11051	31	59	had	have	AUX
fbem-11051	31	60	committed	commit	VERB
fbem-11051	31	61	fraud	fraud	NOUN
fbem-11051	31	62	in	in	ADP
fbem-11051	31	63	their	their	PRON
fbem-11051	31	64	risk	risk	NOUN
fbem-11051	31	65	assessment	assessment	NOUN
fbem-11051	31	66	or	or	CCONJ
fbem-11051	31	67	that	that	SCONJ
fbem-11051	31	68	there	there	PRON
fbem-11051	31	69	was	be	VERB
fbem-11051	31	70	a	a	DET
fbem-11051	31	71	risk	risk	NOUN
fbem-11051	31	72	of	of	ADP
fbem-11051	31	73	fraud	fraud	NOUN
fbem-11051	31	74	in	in	ADP
fbem-11051	31	75	its	its	PRON
fbem-11051	31	76	sales	sale	NOUN
fbem-11051	31	77	revenues	revenue	NOUN
fbem-11051	31	78	.	.	PUNCT
fbem-11051	32	1	the	the	DET
fbem-11051	32	2	"	"	PUNCT
fbem-11051	32	3	reconciliation	reconciliation	NOUN
fbem-11051	32	4	and	and	CCONJ
fbem-11051	32	5	reconciliation	reconciliation	NOUN
fbem-11051	32	6	"	"	PUNCT
fbem-11051	32	7	portion	portion	NOUN
fbem-11051	32	8	of	of	ADP
fbem-11051	32	9	the	the	DET
fbem-11051	32	10	internal	internal	ADJ
fbem-11051	32	11	control	control	NOUN
fbem-11051	32	12	process	process	NOUN
fbem-11051	32	13	for	for	ADP
fbem-11051	32	14	letv	letv	NOUN
fbem-11051	32	15	's	's	PART
fbem-11051	32	16	advertising	advertising	NOUN
fbem-11051	32	17	business	business	NOUN
fbem-11051	32	18	,	,	PUNCT
fbem-11051	32	19	however	however	ADV
fbem-11051	32	20	,	,	PUNCT
fbem-11051	32	21	was	be	AUX
fbem-11051	32	22	not	not	PART
fbem-11051	32	23	subjected	subject	VERB
fbem-11051	32	24	to	to	ADP
fbem-11051	32	25	a	a	DET
fbem-11051	32	26	walk	walk	VERB
fbem-11051	32	27	-	-	PUNCT
fbem-11051	32	28	through	through	ADP
fbem-11051	32	29	test	test	NOUN
fbem-11051	32	30	,	,	PUNCT
fbem-11051	32	31	and	and	CCONJ
fbem-11051	32	32	the	the	DET
fbem-11051	32	33	audit	audit	NOUN
fbem-11051	32	34	's	's	PART
fbem-11051	32	35	conclusion	conclusion	NOUN
fbem-11051	32	36	that	that	SCONJ
fbem-11051	32	37	"	"	PUNCT
fbem-11051	32	38	internal	internal	ADJ
fbem-11051	32	39	control	control	NOUN
fbem-11051	32	40	is	be	AUX
fbem-11051	32	41	effective	effective	ADJ
fbem-11051	32	42	"	"	PUNCT
fbem-11051	32	43	was	be	AUX
fbem-11051	32	44	reached	reach	VERB
fbem-11051	32	45	without	without	ADP
fbem-11051	32	46	using	use	VERB
fbem-11051	32	47	any	any	DET
fbem-11051	32	48	samples	sample	NOUN
fbem-11051	32	49	in	in	ADP
fbem-11051	32	50	the	the	DET
fbem-11051	32	51	internal	internal	ADJ
fbem-11051	32	52	control	control	PROPN
fbem-11051	32	53	test	test	NOUN
fbem-11051	32	54	's	's	PART
fbem-11051	32	55	"	"	PUNCT
fbem-11051	32	56	sales	sale	NOUN
fbem-11051	32	57	and	and	CCONJ
fbem-11051	32	58	collection	collection	NOUN
fbem-11051	32	59	cycle	cycle	NOUN
fbem-11051	32	60	"	"	PUNCT
fbem-11051	32	61	section	section	NOUN
fbem-11051	32	62	.	.	PUNCT
fbem-11051	33	1	the	the	DET
fbem-11051	33	2	same	same	ADJ
fbem-11051	33	3	is	be	AUX
fbem-11051	33	4	true	true	ADJ
fbem-11051	33	5	for	for	ADP
fbem-11051	33	6	the	the	DET
fbem-11051	33	7	audit	audit	NOUN
fbem-11051	33	8	of	of	ADP
fbem-11051	33	9	letv	letv	PROPN
fbem-11051	33	10	's	's	PART
fbem-11051	33	11	advertising	advertising	NOUN
fbem-11051	33	12	business	business	NOUN
fbem-11051	33	13	system	system	NOUN
fbem-11051	33	14	:	:	PUNCT
fbem-11051	33	15	the	the	DET
fbem-11051	33	16	cpa	cpa	NOUN
fbem-11051	33	17	gained	gain	VERB
fbem-11051	33	18	an	an	DET
fbem-11051	33	19	understanding	understanding	NOUN
fbem-11051	33	20	of	of	ADP
fbem-11051	33	21	letv	letv	NOUN
fbem-11051	33	22	's	's	PART
fbem-11051	33	23	advertising	advertising	NOUN
fbem-11051	33	24	business	business	NOUN
fbem-11051	33	25	through	through	ADP
fbem-11051	33	26	interviews	interview	NOUN
fbem-11051	33	27	and	and	CCONJ
fbem-11051	33	28	concluded	conclude	VERB
fbem-11051	33	29	that	that	SCONJ
fbem-11051	33	30	it	it	PRON
fbem-11051	33	31	was	be	AUX
fbem-11051	33	32	typically	typically	ADV
fbem-11051	33	33	managed	manage	VERB
fbem-11051	33	34	manually	manually	ADV
fbem-11051	33	35	,	,	PUNCT
fbem-11051	33	36	so	so	ADV
fbem-11051	33	37	the	the	DET
fbem-11051	33	38	audited	audit	VERB
fbem-11051	33	39	entity	entity	NOUN
fbem-11051	33	40	was	be	AUX
fbem-11051	33	41	asked	ask	VERB
fbem-11051	33	42	to	to	PART
fbem-11051	33	43	provide	provide	VERB
fbem-11051	33	44	system	system	NOUN
fbem-11051	33	45	data	datum	NOUN
fbem-11051	33	46	on	on	ADP
fbem-11051	33	47	the	the	DET
fbem-11051	33	48	placement	placement	NOUN
fbem-11051	33	49	and	and	CCONJ
fbem-11051	33	50	scheduling	scheduling	NOUN
fbem-11051	33	51	of	of	ADP
fbem-11051	33	52	advertising	advertising	NOUN
fbem-11051	33	53	for	for	ADP
fbem-11051	33	54	five	five	NUM
fbem-11051	33	55	different	different	ADJ
fbem-11051	33	56	businesses	business	NOUN
fbem-11051	33	57	.	.	PUNCT
fbem-11051	34	1	letv	letv	ADJ
fbem-11051	34	2	,	,	PUNCT
fbem-11051	34	3	however	however	ADV
fbem-11051	34	4	,	,	PUNCT
fbem-11051	34	5	"	"	PUNCT
fbem-11051	34	6	did	do	AUX
fbem-11051	34	7	not	not	PART
fbem-11051	34	8	provide	provide	VERB
fbem-11051	34	9	the	the	DET
fbem-11051	34	10	system	system	NOUN
fbem-11051	34	11	data	datum	NOUN
fbem-11051	34	12	of	of	ADP
fbem-11051	34	13	the	the	DET
fbem-11051	34	14	five	five	NUM
fbem-11051	34	15	companies	company	NOUN
fbem-11051	34	16	'	'	PART
fbem-11051	34	17	advertising	advertising	NOUN
fbem-11051	34	18	volume	volume	NOUN
fbem-11051	34	19	and	and	CCONJ
fbem-11051	34	20	scheduling	scheduling	NOUN
fbem-11051	34	21	,	,	PUNCT
fbem-11051	34	22	and	and	CCONJ
fbem-11051	34	23	no	no	DET
fbem-11051	34	24	samples	sample	NOUN
fbem-11051	34	25	were	be	AUX
fbem-11051	34	26	available	available	ADJ
fbem-11051	34	27	,	,	PUNCT
fbem-11051	34	28	"	"	PUNCT
fbem-11051	34	29	according	accord	VERB
fbem-11051	34	30	to	to	ADP
fbem-11051	34	31	a	a	DET
fbem-11051	34	32	note	note	NOUN
fbem-11051	34	33	in	in	ADP
fbem-11051	34	34	the	the	DET
fbem-11051	34	35	audit	audit	NOUN
fbem-11051	34	36	working	working	NOUN
fbem-11051	34	37	papers	paper	NOUN
fbem-11051	34	38	.	.	PUNCT
fbem-11051	35	1	the	the	DET
fbem-11051	35	2	cpa	cpa	PROPN
fbem-11051	35	3	reached	reach	VERB
fbem-11051	35	4	the	the	DET
fbem-11051	35	5	audit	audit	NOUN
fbem-11051	35	6	conclusion	conclusion	NOUN
fbem-11051	35	7	that	that	SCONJ
fbem-11051	35	8	"	"	PUNCT
fbem-11051	35	9	no	no	DET
fbem-11051	35	10	abnormality	abnormality	NOUN
fbem-11051	35	11	was	be	AUX
fbem-11051	35	12	found	find	VERB
fbem-11051	35	13	"	"	PUNCT
fbem-11051	35	14	without	without	ADP
fbem-11051	35	15	performing	perform	VERB
fbem-11051	35	16	penetration	penetration	NOUN
fbem-11051	35	17	testing	testing	NOUN
fbem-11051	35	18	and	and	CCONJ
fbem-11051	35	19	control	control	NOUN
fbem-11051	35	20	testing	testing	NOUN
fbem-11051	35	21	.	.	PUNCT
fbem-11051	36	1	regarding	regard	VERB
fbem-11051	36	2	the	the	DET
fbem-11051	36	3	potential	potential	NOUN
fbem-11051	36	4	for	for	ADP
fbem-11051	36	5	material	material	NOUN
fbem-11051	36	6	misstatement	misstatement	NOUN
fbem-11051	36	7	and	and	CCONJ
fbem-11051	36	8	the	the	DET
fbem-11051	36	9	unique	unique	ADJ
fbem-11051	36	10	risks	risk	NOUN
fbem-11051	36	11	of	of	ADP
fbem-11051	36	12	the	the	DET
fbem-11051	36	13	advertising	advertising	NOUN
fbem-11051	36	14	business	business	NOUN
fbem-11051	36	15	revenue	revenue	NOUN
fbem-11051	36	16	,	,	PUNCT
fbem-11051	36	17	the	the	DET
fbem-11051	36	18	cpa	cpa	NOUN
fbem-11051	36	19	only	only	ADV
fbem-11051	36	20	created	create	VERB
fbem-11051	36	21	two	two	NUM
fbem-11051	36	22	audit	audit	NOUN
fbem-11051	36	23	procedures	procedure	NOUN
fbem-11051	36	24	:	:	PUNCT
fbem-11051	36	25	first	first	ADV
fbem-11051	36	26	,	,	PUNCT
fbem-11051	36	27	comparing	compare	VERB
fbem-11051	36	28	the	the	DET
fbem-11051	36	29	current	current	ADJ
fbem-11051	36	30	period	period	NOUN
fbem-11051	36	31	's	's	PART
fbem-11051	36	32	revenue	revenue	NOUN
fbem-11051	36	33	with	with	ADP
fbem-11051	36	34	the	the	DET
fbem-11051	36	35	previous	previous	ADJ
fbem-11051	36	36	period	period	NOUN
fbem-11051	36	37	's	's	PART
fbem-11051	36	38	revenue	revenue	NOUN
fbem-11051	36	39	and	and	CCONJ
fbem-11051	36	40	concentrating	concentrate	VERB
fbem-11051	36	41	on	on	ADP
fbem-11051	36	42	the	the	DET
fbem-11051	36	43	unstable	unstable	ADJ
fbem-11051	36	44	products	product	NOUN
fbem-11051	36	45	;	;	PUNCT
fbem-11051	36	46	second	second	ADV
fbem-11051	36	47	,	,	PUNCT
fbem-11051	36	48	determining	determine	VERB
fbem-11051	36	49	whether	whether	SCONJ
fbem-11051	36	50	the	the	DET
fbem-11051	36	51	contract	contract	NOUN
fbem-11051	36	52	's	's	PART
fbem-11051	36	53	scheduling	scheduling	NOUN
fbem-11051	36	54	is	be	AUX
fbem-11051	36	55	following	follow	VERB
fbem-11051	36	56	the	the	DET
fbem-11051	36	57	time	time	NOUN
fbem-11051	36	58	of	of	ADP
fbem-11051	36	59	the	the	DET
fbem-11051	36	60	advertisement	advertisement	NOUN
fbem-11051	36	61	company	company	NOUN
fbem-11051	36	62	's	's	PART
fbem-11051	36	63	business	business	NOUN
fbem-11051	36	64	system	system	NOUN
fbem-11051	36	65	and	and	CCONJ
fbem-11051	36	66	whether	whether	SCONJ
fbem-11051	36	67	the	the	DET
fbem-11051	36	68	amount	amount	NOUN
fbem-11051	36	69	is	be	AUX
fbem-11051	36	70	the	the	DET
fbem-11051	36	71	same	same	ADJ
fbem-11051	36	72	,	,	PUNCT
fbem-11051	36	73	and	and	CCONJ
fbem-11051	36	74	did	do	AUX
fbem-11051	36	75	not	not	PART
fbem-11051	36	76	carry	carry	VERB
fbem-11051	36	77	out	out	ADP
fbem-11051	36	78	targeted	target	VERB
fbem-11051	36	79	an	an	DET
fbem-11051	36	80	audit	audit	NOUN
fbem-11051	36	81	.	.	PUNCT
fbem-11051	37	1	table	table	NOUN
fbem-11051	37	2	1	1	NUM
fbem-11051	37	3	.	.	PUNCT
fbem-11051	37	4	relevant	relevant	ADJ
fbem-11051	37	5	financial	financial	ADJ
fbem-11051	37	6	data	datum	NOUN
fbem-11051	37	7	of	of	ADP
fbem-11051	37	8	lexus	lexus	PROPN
fbem-11051	37	9	for	for	ADP
fbem-11051	37	10	2015	2015	NUM
fbem-11051	37	11	-	-	SYM
fbem-11051	37	12	2016	2016	NUM
fbem-11051	37	13	2015	2015	NUM
fbem-11051	37	14	2016	2016	NUM
fbem-11051	37	15	currency	currency	NOUN
fbem-11051	37	16	funds	fund	NOUN
fbem-11051	37	17	(	(	PUNCT
fbem-11051	37	18	rmb	rmb	NOUN
fbem-11051	37	19	million	million	NUM
fbem-11051	37	20	)	)	PUNCT
fbem-11051	37	21	272,977.81	272,977.81	NUM
fbem-11051	37	22	366,914.63	366,914.63	NUM
fbem-11051	37	23	percentage	percentage	NOUN
fbem-11051	37	24	of	of	ADP
fbem-11051	37	25	total	total	ADJ
fbem-11051	37	26	assets	asset	NOUN
fbem-11051	37	27	16.07	16.07	NUM
fbem-11051	37	28	%	%	NOUN
fbem-11051	37	29	11.38	11.38	NUM
fbem-11051	37	30	%	%	NOUN
fbem-11051	37	31	accounts	account	NOUN
fbem-11051	37	32	receivable	receivable	ADJ
fbem-11051	37	33	(	(	PUNCT
fbem-11051	37	34	rmb	rmb	NOUN
fbem-11051	37	35	million	million	NUM
fbem-11051	37	36	)	)	PUNCT
fbem-11051	38	1	335,968.30	335,968.30	NUM
fbem-11051	38	2	868,585.51	868,585.51	NUM
fbem-11051	38	3	percentage	percentage	NOUN
fbem-11051	38	4	of	of	ADP
fbem-11051	38	5	total	total	ADJ
fbem-11051	38	6	assets	asset	NOUN
fbem-11051	38	7	19.78	19.78	NUM
fbem-11051	38	8	%	%	NOUN
fbem-11051	38	9	26.95	26.95	NUM
fbem-11051	38	10	%	%	NOUN
fbem-11051	38	11	operating	operating	NOUN
fbem-11051	38	12	income	income	NOUN
fbem-11051	38	13	(	(	PUNCT
fbem-11051	38	14	rmb	rmb	NOUN
fbem-11051	38	15	million	million	NUM
fbem-11051	38	16	)	)	PUNCT
fbem-11051	38	17	1,301,672.51	1,301,672.51	NUM
fbem-11051	38	18	2,195,095.14	2,195,095.14	NUM
fbem-11051	38	19	advertising	advertising	NOUN
fbem-11051	38	20	revenue	revenue	NOUN
fbem-11051	38	21	(	(	PUNCT
fbem-11051	38	22	rmb	rmb	NOUN
fbem-11051	38	23	million	million	NUM
fbem-11051	38	24	)	)	PUNCT
fbem-11051	38	25	263,367.78	263,367.78	NUM
fbem-11051	38	26	397,989.36	397,989.36	NUM
fbem-11051	38	27	year	year	NOUN
fbem-11051	38	28	-	-	PUNCT
fbem-11051	38	29	on	on	ADP
fbem-11051	38	30	-	-	PUNCT
fbem-11051	38	31	year	year	NOUN
fbem-11051	38	32	increase	increase	NOUN
fbem-11051	38	33	67.53	67.53	NUM
fbem-11051	38	34	%	%	NOUN
fbem-11051	38	35	51.12	51.12	NUM
fbem-11051	38	36	%	%	NOUN
fbem-11051	38	37	percentage	percentage	NOUN
fbem-11051	38	38	of	of	ADP
fbem-11051	38	39	total	total	ADJ
fbem-11051	38	40	revenue	revenue	NOUN
fbem-11051	38	41	20.23	20.23	NUM
fbem-11051	38	42	%	%	NOUN
fbem-11051	38	43	18.13	18.13	NUM
fbem-11051	38	44	%	%	NOUN
fbem-11051	38	45	total	total	ADJ
fbem-11051	38	46	profit	profit	NOUN
fbem-11051	38	47	(	(	PUNCT
fbem-11051	38	48	rmb	rmb	NOUN
fbem-11051	38	49	million	million	NUM
fbem-11051	38	50	)	)	PUNCT
fbem-11051	38	51	69,511.03	69,511.03	NUM
fbem-11051	38	52	115,590.17	115,590.17	NUM
fbem-11051	38	53	inflated	inflated	ADJ
fbem-11051	38	54	profits	profit	NOUN
fbem-11051	38	55	(	(	PUNCT
fbem-11051	38	56	rmb	rmb	NOUN
fbem-11051	38	57	million	million	NUM
fbem-11051	38	58	)	)	PUNCT
fbem-11051	38	59	38,295.18	38,295.18	NUM
fbem-11051	38	60	43,276.33	43,276.33	NUM
fbem-11051	38	61	the	the	DET
fbem-11051	38	62	cpa	cpa	NOUN
fbem-11051	38	63	sent	send	VERB
fbem-11051	38	64	letters	letter	NOUN
fbem-11051	38	65	to	to	ADP
fbem-11051	38	66	92	92	NUM
fbem-11051	38	67	clients	client	NOUN
fbem-11051	38	68	of	of	ADP
fbem-11051	38	69	lexus	lexus	PROPN
fbem-11051	38	70	'	'	PART
fbem-11051	38	71	accounts	account	NOUN
fbem-11051	38	72	receivable	receivable	ADJ
fbem-11051	38	73	in	in	ADP
fbem-11051	38	74	2015	2015	NUM
fbem-11051	38	75	,	,	PUNCT
fbem-11051	38	76	but	but	CCONJ
fbem-11051	38	77	only	only	ADV
fbem-11051	38	78	36	36	NUM
fbem-11051	38	79	of	of	ADP
fbem-11051	38	80	them	they	PRON
fbem-11051	38	81	responded	respond	VERB
fbem-11051	38	82	,	,	PUNCT
fbem-11051	38	83	accounting	account	VERB
fbem-11051	38	84	for	for	ADP
fbem-11051	38	85	a	a	DET
fbem-11051	38	86	total	total	NOUN
fbem-11051	38	87	of	of	ADP
fbem-11051	38	88	17.87	17.87	NUM
fbem-11051	38	89	%	%	NOUN
fbem-11051	38	90	of	of	ADP
fbem-11051	38	91	the	the	DET
fbem-11051	38	92	ending	end	VERB
fbem-11051	38	93	balance	balance	NOUN
fbem-11051	38	94	of	of	ADP
fbem-11051	38	95	accounts	account	NOUN
fbem-11051	38	96	receivable	receivable	ADJ
fbem-11051	38	97	.	.	PUNCT
fbem-11051	39	1	the	the	DET
fbem-11051	39	2	remaining	remain	VERB
fbem-11051	39	3	56	56	NUM
fbem-11051	39	4	clients	client	NOUN
fbem-11051	39	5	did	do	AUX
fbem-11051	39	6	not	not	PART
fbem-11051	39	7	reply	reply	VERB
fbem-11051	39	8	to	to	ADP
fbem-11051	39	9	the	the	DET
fbem-11051	39	10	letters	letter	NOUN
fbem-11051	39	11	.	.	PUNCT
fbem-11051	40	1	only	only	ADV
fbem-11051	40	2	36	36	NUM
fbem-11051	40	3	of	of	ADP
fbem-11051	40	4	the	the	DET
fbem-11051	40	5	customers	customer	NOUN
fbem-11051	40	6	who	who	PRON
fbem-11051	40	7	did	do	AUX
fbem-11051	40	8	not	not	PART
fbem-11051	40	9	reply	reply	VERB
fbem-11051	40	10	to	to	ADP
fbem-11051	40	11	the	the	DET
fbem-11051	40	12	letters	letter	NOUN
fbem-11051	40	13	were	be	AUX
fbem-11051	40	14	chosen	choose	VERB
fbem-11051	40	15	by	by	ADP
fbem-11051	40	16	the	the	DET
fbem-11051	40	17	cpa	cpa	PROPN
fbem-11051	40	18	to	to	PART
fbem-11051	40	19	undergo	undergo	VERB
fbem-11051	40	20	replacement	replacement	NOUN
fbem-11051	40	21	testing	testing	NOUN
fbem-11051	40	22	,	,	PUNCT
fbem-11051	40	23	not	not	PART
fbem-11051	40	24	all	all	PRON
fbem-11051	40	25	of	of	ADP
fbem-11051	40	26	the	the	DET
fbem-11051	40	27	customers	customer	NOUN
fbem-11051	40	28	who	who	PRON
fbem-11051	40	29	did	do	AUX
fbem-11051	40	30	not	not	PART
fbem-11051	40	31	reply	reply	VERB
fbem-11051	40	32	to	to	ADP
fbem-11051	40	33	the	the	DET
fbem-11051	40	34	letters	letter	NOUN
fbem-11051	40	35	.	.	PUNCT
fbem-11051	41	1	the	the	DET
fbem-11051	41	2	accounting	accounting	NOUN
fbem-11051	41	3	firm	firm	NOUN
fbem-11051	41	4	's	's	PART
fbem-11051	41	5	implementation	implementation	NOUN
fbem-11051	41	6	of	of	ADP
fbem-11051	41	7	the	the	DET
fbem-11051	41	8	audit	audit	NOUN
fbem-11051	41	9	process	process	NOUN
fbem-11051	41	10	had	have	VERB
fbem-11051	41	11	weaknesses	weakness	NOUN
fbem-11051	41	12	and	and	CCONJ
fbem-11051	41	13	gaps	gap	NOUN
fbem-11051	41	14	as	as	ADP
fbem-11051	41	15	a	a	DET
fbem-11051	41	16	result	result	NOUN
fbem-11051	41	17	of	of	ADP
fbem-11051	41	18	its	its	PRON
fbem-11051	41	19	one	one	NUM
fbem-11051	41	20	-	-	PUNCT
fbem-11051	41	21	sided	sided	ADJ
fbem-11051	41	22	pursuit	pursuit	NOUN
fbem-11051	41	23	of	of	ADP
fbem-11051	41	24	speed	speed	NOUN
fbem-11051	41	25	at	at	ADP
fbem-11051	41	26	the	the	DET
fbem-11051	41	27	expense	expense	NOUN
fbem-11051	41	28	of	of	ADP
fbem-11051	41	29	audit	audit	NOUN
fbem-11051	41	30	quality	quality	NOUN
fbem-11051	41	31	.	.	PUNCT
fbem-11051	42	1	3.2	3.2	NUM
fbem-11051	42	2	.	.	PUNCT
fbem-11051	42	3	failure	failure	NOUN
fbem-11051	42	4	to	to	PART
fbem-11051	42	5	obtain	obtain	VERB
fbem-11051	42	6	sufficient	sufficient	ADJ
fbem-11051	42	7	and	and	CCONJ
fbem-11051	42	8	appropriate	appropriate	ADJ
fbem-11051	42	9	audit	audit	NOUN
fbem-11051	42	10	evidence	evidence	NOUN
fbem-11051	42	11	the	the	DET
fbem-11051	42	12	cpa	cpa	NOUN
fbem-11051	42	13	advised	advise	VERB
fbem-11051	42	14	utilizing	utilize	VERB
fbem-11051	42	15	it	it	PRON
fbem-11051	42	16	auditors	auditor	NOUN
fbem-11051	42	17	to	to	PART
fbem-11051	42	18	audit	audit	VERB
fbem-11051	42	19	the	the	DET
fbem-11051	42	20	ark	ark	NOUN
fbem-11051	42	21	system	system	NOUN
fbem-11051	42	22	of	of	ADP
fbem-11051	42	23	lexus	lexus	PROPN
fbem-11051	42	24	'	'	PART
fbem-11051	42	25	advertising	advertising	NOUN
fbem-11051	42	26	business	business	NOUN
fbem-11051	42	27	in	in	ADP
fbem-11051	42	28	the	the	DET
fbem-11051	42	29	fiscal	fiscal	ADJ
fbem-11051	42	30	year	year	NOUN
fbem-11051	42	31	2016	2016	NUM
fbem-11051	42	32	audit	audit	NOUN
fbem-11051	42	33	to	to	PART
fbem-11051	42	34	discover	discover	VERB
fbem-11051	42	35	any	any	DET
fbem-11051	42	36	data	data	NOUN
fbem-11051	42	37	fabrication	fabrication	NOUN
fbem-11051	42	38	connected	connect	VERB
fbem-11051	42	39	to	to	ADP
fbem-11051	42	40	its	its	PRON
fbem-11051	42	41	advertisement	advertisement	NOUN
fbem-11051	42	42	distribution	distribution	NOUN
fbem-11051	42	43	process	process	NOUN
fbem-11051	42	44	.	.	PUNCT
fbem-11051	43	1	this	this	PRON
fbem-11051	43	2	was	be	AUX
fbem-11051	43	3	part	part	NOUN
fbem-11051	43	4	of	of	ADP
fbem-11051	43	5	the	the	DET
fbem-11051	43	6	cpa	cpa	NOUN
fbem-11051	43	7	's	's	PART
fbem-11051	43	8	focused	focused	ADJ
fbem-11051	43	9	audit	audit	NOUN
fbem-11051	43	10	area	area	NOUN
fbem-11051	43	11	plan	plan	NOUN
fbem-11051	43	12	.	.	PUNCT
fbem-11051	44	1	the	the	DET
fbem-11051	44	2	cpa	cpa	NOUN
fbem-11051	44	3	carried	carry	VERB
fbem-11051	44	4	out	out	ADP
fbem-11051	44	5	internal	internal	ADJ
fbem-11051	44	6	control	control	NOUN
fbem-11051	44	7	testing	testing	NOUN
fbem-11051	44	8	and	and	CCONJ
fbem-11051	44	9	substantial	substantial	ADJ
fbem-11051	44	10	operating	operating	NOUN
fbem-11051	44	11	income	income	NOUN
fbem-11051	44	12	testing	testing	NOUN
fbem-11051	44	13	using	use	VERB
fbem-11051	44	14	the	the	DET
fbem-11051	44	15	pertinent	pertinent	ADJ
fbem-11051	44	16	exposure	exposure	NOUN
fbem-11051	44	17	data	datum	NOUN
fbem-11051	44	18	offered	offer	VERB
fbem-11051	44	19	by	by	ADP
fbem-11051	44	20	the	the	DET
fbem-11051	44	21	ark	ark	PROPN
fbem-11051	44	22	system	system	NOUN
fbem-11051	44	23	.	.	PUNCT
fbem-11051	45	1	however	however	ADV
fbem-11051	45	2	,	,	PUNCT
fbem-11051	45	3	the	the	DET
fbem-11051	45	4	cpa	cpa	NOUN
fbem-11051	45	5	was	be	AUX
fbem-11051	45	6	unable	unable	ADJ
fbem-11051	45	7	to	to	PART
fbem-11051	45	8	compile	compile	VERB
fbem-11051	45	9	sufficient	sufficient	ADJ
fbem-11051	45	10	and	and	CCONJ
fbem-11051	45	11	pertinent	pertinent	ADJ
fbem-11051	45	12	audit	audit	NOUN
fbem-11051	45	13	evidence	evidence	NOUN
fbem-11051	45	14	to	to	PART
fbem-11051	45	15	demonstrate	demonstrate	VERB
fbem-11051	45	16	the	the	DET
fbem-11051	45	17	correctness	correctness	NOUN
fbem-11051	45	18	,	,	PUNCT
fbem-11051	45	19	completeness	completeness	NOUN
fbem-11051	45	20	,	,	PUNCT
fbem-11051	45	21	and	and	CCONJ
fbem-11051	45	22	dependability	dependability	NOUN
fbem-11051	45	23	of	of	ADP
fbem-11051	45	24	the	the	DET
fbem-11051	45	25	exposure	exposure	NOUN
fbem-11051	45	26	data	datum	NOUN
fbem-11051	45	27	provided	provide	VERB
fbem-11051	45	28	by	by	ADP
fbem-11051	45	29	the	the	DET
fbem-11051	45	30	ark	ark	PROPN
fbem-11051	45	31	system	system	NOUN
fbem-11051	45	32	.	.	PUNCT
fbem-11051	46	1	according	accord	VERB
fbem-11051	46	2	to	to	ADP
fbem-11051	46	3	the	the	DET
fbem-11051	46	4	working	work	VERB
fbem-11051	46	5	papers	paper	NOUN
fbem-11051	46	6	,	,	PUNCT
fbem-11051	46	7	two	two	NUM
fbem-11051	46	8	of	of	ADP
fbem-11051	46	9	the	the	DET
fbem-11051	46	10	companies	company	NOUN
fbem-11051	46	11	never	never	ADV
fbem-11051	46	12	had	have	VERB
fbem-11051	46	13	advertising	advertising	NOUN
fbem-11051	46	14	transactions	transaction	NOUN
fbem-11051	46	15	with	with	ADP
fbem-11051	46	16	letv	letv	ADJ
fbem-11051	46	17	,	,	PUNCT
fbem-11051	46	18	but	but	CCONJ
fbem-11051	46	19	their	their	PRON
fbem-11051	46	20	exposure	exposure	NOUN
fbem-11051	46	21	data	datum	NOUN
fbem-11051	46	22	existed	exist	VERB
fbem-11051	46	23	,	,	PUNCT
fbem-11051	46	24	and	and	CCONJ
fbem-11051	46	25	these	these	DET
fbem-11051	46	26	two	two	NUM
fbem-11051	46	27	companies	company	NOUN
fbem-11051	46	28	were	be	AUX
fbem-11051	46	29	false	false	ADJ
fbem-11051	46	30	customers	customer	NOUN
fbem-11051	46	31	of	of	ADP
fbem-11051	46	32	letv	letv	NOUN
fbem-11051	46	33	's	's	PART
fbem-11051	46	34	advertising	advertising	NOUN
fbem-11051	46	35	business	business	NOUN
fbem-11051	46	36	in	in	ADP
fbem-11051	46	37	2016	2016	NUM
fbem-11051	46	38	,	,	PUNCT
fbem-11051	46	39	with	with	ADP
fbem-11051	46	40	a	a	DET
fbem-11051	46	41	combined	combine	VERB
fbem-11051	46	42	inflated	inflated	ADJ
fbem-11051	46	43	profit	profit	NOUN
fbem-11051	46	44	of	of	ADP
fbem-11051	46	45	up	up	ADP
fbem-11051	46	46	to	to	ADP
fbem-11051	46	47	about	about	ADP
fbem-11051	46	48	100	100	NUM
fbem-11051	46	49	million	million	NUM
fbem-11051	46	50	yuan	yuan	NOUN
fbem-11051	46	51	,	,	PUNCT
fbem-11051	46	52	accounting	account	VERB
fbem-11051	46	53	for	for	ADP
fbem-11051	46	54	29.93	29.93	NUM
fbem-11051	46	55	%	%	NOUN
fbem-11051	46	56	of	of	ADP
fbem-11051	46	57	the	the	DET
fbem-11051	46	58	total	total	NOUN
fbem-11051	46	59	disclosed	disclose	VERB
fbem-11051	46	60	profit	profit	NOUN
fbem-11051	46	61	of	of	ADP
fbem-11051	46	62	that	that	DET
fbem-11051	46	63	year	year	NOUN
fbem-11051	46	64	.	.	PUNCT
fbem-11051	47	1	the	the	DET
fbem-11051	47	2	certified	certified	ADJ
fbem-11051	47	3	public	public	ADJ
fbem-11051	47	4	accountant	accountant	NOUN
fbem-11051	47	5	extracted	extract	VERB
fbem-11051	47	6	from	from	ADP
fbem-11051	47	7	the	the	DET
fbem-11051	47	8	ark	ark	PROPN
fbem-11051	47	9	system	system	NOUN
fbem-11051	47	10	the	the	DET
fbem-11051	47	11	number	number	NOUN
fbem-11051	47	12	of	of	ADP
fbem-11051	47	13	exposures	exposure	NOUN
fbem-11051	47	14	of	of	ADP
fbem-11051	47	15	40	40	NUM
fbem-11051	47	16	advertisers	advertiser	NOUN
fbem-11051	47	17	summarized	summarize	VERB
fbem-11051	47	18	by	by	ADP
fbem-11051	47	19	order	order	NOUN
fbem-11051	47	20	for	for	ADP
fbem-11051	47	21	the	the	DET
fbem-11051	47	22	entire	entire	ADJ
fbem-11051	47	23	year	year	NOUN
fbem-11051	47	24	of	of	ADP
fbem-11051	47	25	2016	2016	NUM
fbem-11051	47	26	,	,	PUNCT
fbem-11051	47	27	but	but	CCONJ
fbem-11051	47	28	did	do	AUX
fbem-11051	47	29	not	not	PART
fbem-11051	47	30	retrieve	retrieve	VERB
fbem-11051	47	31	the	the	DET
fbem-11051	47	32	relevant	relevant	ADJ
fbem-11051	47	33	information	information	NOUN
fbem-11051	47	34	of	of	ADP
fbem-11051	47	35	the	the	DET
fbem-11051	47	36	two	two	NUM
fbem-11051	47	37	clients	client	NOUN
fbem-11051	47	38	in	in	ADP
fbem-11051	47	39	the	the	DET
fbem-11051	47	40	ark	ark	PROPN
fbem-11051	47	41	system	system	NOUN
fbem-11051	47	42	,	,	PUNCT
fbem-11051	47	43	namely	namely	ADV
fbem-11051	47	44	a	a	DET
fbem-11051	47	45	certain	certain	ADJ
fbem-11051	47	46	culture	culture	NOUN
fbem-11051	47	47	media	medium	NOUN
fbem-11051	47	48	company	company	NOUN
fbem-11051	47	49	limited	limit	VERB
fbem-11051	47	50	and	and	CCONJ
fbem-11051	47	51	a	a	DET
fbem-11051	47	52	certain	certain	ADJ
fbem-11051	47	53	network	network	NOUN
fbem-11051	47	54	technology	technology	NOUN
fbem-11051	47	55	joint	joint	ADJ
fbem-11051	47	56	-	-	PUNCT
fbem-11051	47	57	stock	stock	NOUN
fbem-11051	47	58	company	company	NOUN
fbem-11051	47	59	limited	limit	VERB
fbem-11051	47	60	,	,	PUNCT
fbem-11051	47	61	during	during	ADP
fbem-11051	47	62	the	the	DET
fbem-11051	47	63	audit	audit	NOUN
fbem-11051	47	64	.	.	PUNCT
fbem-11051	48	1	the	the	DET
fbem-11051	48	2	audit	audit	NOUN
fbem-11051	48	3	determined	determine	VERB
fbem-11051	48	4	that	that	SCONJ
fbem-11051	48	5	these	these	DET
fbem-11051	48	6	two	two	NUM
fbem-11051	48	7	companies	company	NOUN
fbem-11051	48	8	replaced	replace	VERB
fbem-11051	48	9	the	the	DET
fbem-11051	48	10	advertising	advertising	NOUN
fbem-11051	48	11	business	business	NOUN
fbem-11051	48	12	of	of	ADP
fbem-11051	48	13	two	two	NUM
fbem-11051	48	14	other	other	ADJ
fbem-11051	48	15	companies	company	NOUN
fbem-11051	48	16	and	and	CCONJ
fbem-11051	48	17	that	that	SCONJ
fbem-11051	48	18	there	there	PRON
fbem-11051	48	19	was	be	VERB
fbem-11051	48	20	no	no	DET
fbem-11051	48	21	update	update	NOUN
fbem-11051	48	22	of	of	ADP
fbem-11051	48	23	the	the	DET
fbem-11051	48	24	relevant	relevant	ADJ
fbem-11051	48	25	information	information	NOUN
fbem-11051	48	26	in	in	ADP
fbem-11051	48	27	the	the	DET
fbem-11051	48	28	ark	ark	PROPN
fbem-11051	48	29	system	system	NOUN
fbem-11051	48	30	,	,	PUNCT
fbem-11051	48	31	but	but	CCONJ
fbem-11051	48	32	the	the	DET
fbem-11051	48	33	cpa	cpa	NOUN
fbem-11051	48	34	did	do	AUX
fbem-11051	48	35	not	not	PART
fbem-11051	48	36	obtain	obtain	VERB
fbem-11051	48	37	the	the	DET
fbem-11051	48	38	two	two	NUM
fbem-11051	48	39	companies	company	NOUN
fbem-11051	48	40	'	'	PART
fbem-11051	48	41	advertising	advertising	NOUN
fbem-11051	48	42	service	service	NOUN
fbem-11051	48	43	contracts	contract	NOUN
fbem-11051	48	44	,	,	PUNCT
fbem-11051	48	45	advertising	advertising	NOUN
fbem-11051	48	46	orders	order	NOUN
fbem-11051	48	47	,	,	PUNCT
fbem-11051	48	48	or	or	CCONJ
fbem-11051	48	49	other	other	ADJ
fbem-11051	48	50	audit	audit	NOUN
fbem-11051	48	51	evidence	evidence	NOUN
fbem-11051	48	52	to	to	PART
fbem-11051	48	53	confirm	confirm	VERB
fbem-11051	48	54	the	the	DET
fbem-11051	48	55	authenticity	authenticity	NOUN
fbem-11051	48	56	of	of	ADP
fbem-11051	48	57	the	the	DET
fbem-11051	48	58	above	above	ADJ
fbem-11051	48	59	description	description	NOUN
fbem-11051	48	60	.	.	PUNCT
fbem-11051	49	1	3.3	3.3	NUM
fbem-11051	49	2	.	.	PUNCT
fbem-11051	49	3	errors	error	NOUN
fbem-11051	49	4	in	in	ADP
fbem-11051	49	5	the	the	DET
fbem-11051	49	6	judgment	judgment	NOUN
fbem-11051	49	7	of	of	ADP
fbem-11051	49	8	internal	internal	ADJ
fbem-11051	49	9	control	control	NOUN
fbem-11051	49	10	deficiencies	deficiency	NOUN
fbem-11051	49	11	of	of	ADP
fbem-11051	49	12	lexus	lexus	PROPN
fbem-11051	49	13	the	the	DET
fbem-11051	49	14	cpa	cpa	PROPN
fbem-11051	49	15	undertook	undertake	VERB
fbem-11051	49	16	internal	internal	ADJ
fbem-11051	49	17	control	control	NOUN
fbem-11051	49	18	testing	testing	NOUN
fbem-11051	49	19	of	of	ADP
fbem-11051	49	20	the	the	DET
fbem-11051	49	21	"	"	PUNCT
fbem-11051	49	22	sales	sale	NOUN
fbem-11051	49	23	and	and	CCONJ
fbem-11051	49	24	collection	collection	NOUN
fbem-11051	49	25	cycle	cycle	NOUN
fbem-11051	49	26	"	"	PUNCT
fbem-11051	49	27	for	for	ADP
fbem-11051	49	28	letv	letv	PROPN
fbem-11051	49	29	's	's	PART
fbem-11051	49	30	advertising	advertising	NOUN
fbem-11051	49	31	division	division	NOUN
fbem-11051	49	32	during	during	ADP
fbem-11051	49	33	the	the	DET
fbem-11051	49	34	audit	audit	NOUN
fbem-11051	49	35	of	of	ADP
fbem-11051	49	36	the	the	DET
fbem-11051	49	37	2016	2016	NUM
fbem-11051	49	38	annual	annual	ADJ
fbem-11051	49	39	report	report	NOUN
fbem-11051	49	40	.	.	PUNCT
fbem-11051	50	1	the	the	DET
fbem-11051	50	2	control	control	NOUN
fbem-11051	50	3	goal	goal	NOUN
fbem-11051	50	4	was	be	AUX
fbem-11051	50	5	to	to	PART
fbem-11051	50	6	recognize	recognize	VERB
fbem-11051	50	7	sales	sale	NOUN
fbem-11051	50	8	revenue	revenue	NOUN
fbem-11051	50	9	after	after	ADP
fbem-11051	50	10	transferring	transfer	VERB
fbem-11051	50	11	key	key	ADJ
fbem-11051	50	12	risks	risk	NOUN
fbem-11051	50	13	and	and	CCONJ
fbem-11051	50	14	rewards	reward	NOUN
fbem-11051	50	15	,	,	PUNCT
fbem-11051	50	16	and	and	CCONJ
fbem-11051	50	17	the	the	DET
fbem-11051	50	18	key	key	ADJ
fbem-11051	50	19	control	control	NOUN
fbem-11051	50	20	preventing	prevent	VERB
fbem-11051	50	21	revenue	revenue	NOUN
fbem-11051	50	22	recognition	recognition	NOUN
fbem-11051	50	23	from	from	ADP
fbem-11051	50	24	unpublished	unpublished	ADJ
fbem-11051	50	25	advertisements	advertisement	NOUN
fbem-11051	50	26	was	be	AUX
fbem-11051	50	27	to	to	PART
fbem-11051	50	28	determine	determine	VERB
fbem-11051	50	29	whether	whether	SCONJ
fbem-11051	50	30	the	the	DET
fbem-11051	50	31	statements	statement	NOUN
fbem-11051	50	32	and	and	CCONJ
fbem-11051	50	33	amounts	amount	NOUN
fbem-11051	50	34	given	give	VERB
fbem-11051	50	35	to	to	ADP
fbem-11051	50	36	customers	customer	NOUN
fbem-11051	50	37	were	be	AUX
fbem-11051	50	38	correct	correct	ADJ
fbem-11051	50	39	and	and	CCONJ
fbem-11051	50	40	to	to	PART
fbem-11051	50	41	investigate	investigate	VERB
fbem-11051	50	42	if	if	SCONJ
fbem-11051	50	43	they	they	PRON
fbem-11051	50	44	did	do	AUX
fbem-11051	50	45	not	not	PART
fbem-11051	50	46	agree	agree	VERB
fbem-11051	50	47	.	.	PUNCT
fbem-11051	51	1	however	however	ADV
fbem-11051	51	2	,	,	PUNCT
fbem-11051	51	3	during	during	ADP
fbem-11051	51	4	the	the	DET
fbem-11051	51	5	walk	walk	NOUN
fbem-11051	51	6	-	-	PUNCT
fbem-11051	51	7	through	through	ADP
fbem-11051	51	8	testing	testing	NOUN
fbem-11051	51	9	,	,	PUNCT
fbem-11051	51	10	the	the	DET
fbem-11051	51	11	cpa	cpa	NOUN
fbem-11051	51	12	discovered	discover	VERB
fbem-11051	51	13	that	that	SCONJ
fbem-11051	51	14	letv	letv	PROPN
fbem-11051	51	15	had	have	AUX
fbem-11051	51	16	not	not	PART
fbem-11051	51	17	implemented	implement	VERB
fbem-11051	51	18	this	this	DET
fbem-11051	51	19	control	control	NOUN
fbem-11051	51	20	and	and	CCONJ
fbem-11051	51	21	had	have	AUX
fbem-11051	51	22	not	not	PART
fbem-11051	51	23	received	receive	VERB
fbem-11051	51	24	any	any	DET
fbem-11051	51	25	reconciliation	reconciliation	NOUN
fbem-11051	51	26	statements	statement	NOUN
fbem-11051	51	27	from	from	ADP
fbem-11051	51	28	customers	customer	NOUN
fbem-11051	51	29	,	,	PUNCT
fbem-11051	51	30	and	and	CCONJ
fbem-11051	51	31	the	the	DET
fbem-11051	51	32	cpa	cpa	NOUN
fbem-11051	51	33	still	still	ADV
fbem-11051	51	34	reached	reach	VERB
fbem-11051	51	35	the	the	DET
fbem-11051	51	36	audit	audit	NOUN
fbem-11051	51	37	conclusion	conclusion	NOUN
fbem-11051	51	38	that	that	SCONJ
fbem-11051	51	39	"	"	PUNCT
fbem-11051	51	40	no	no	DET
fbem-11051	51	41	missing	missing	ADJ
fbem-11051	51	42	link	link	NOUN
fbem-11051	51	43	in	in	ADP
fbem-11051	51	44	the	the	DET
fbem-11051	51	45	sales	sale	NOUN
fbem-11051	51	46	collection	collection	NOUN
fbem-11051	51	47	cycle	cycle	NOUN
fbem-11051	51	48	was	be	AUX
fbem-11051	51	49	identified	identify	VERB
fbem-11051	51	50	"	"	PUNCT
fbem-11051	51	51	despite	despite	SCONJ
fbem-11051	51	52	not	not	PART
fbem-11051	51	53	selecting	select	VERB
fbem-11051	51	54	a	a	DET
fbem-11051	51	55	sample	sample	NOUN
fbem-11051	51	56	for	for	ADP
fbem-11051	51	57	control	control	NOUN
fbem-11051	51	58	testing	testing	NOUN
fbem-11051	51	59	.	.	PUNCT
fbem-11051	52	1	furthermore	furthermore	ADV
fbem-11051	52	2	,	,	PUNCT
fbem-11051	52	3	the	the	DET
fbem-11051	52	4	cpa	cpa	NOUN
fbem-11051	52	5	discovered	discover	VERB
fbem-11051	52	6	two	two	NUM
fbem-11051	52	7	internal	internal	ADJ
fbem-11051	52	8	control	control	NOUN
fbem-11051	52	9	deficiencies	deficiency	NOUN
fbem-11051	52	10	at	at	ADP
fbem-11051	52	11	the	the	DET
fbem-11051	52	12	business	business	NOUN
fbem-11051	52	13	level	level	NOUN
fbem-11051	52	14	:	:	PUNCT
fbem-11051	52	15	first	first	ADV
fbem-11051	52	16	,	,	PUNCT
fbem-11051	52	17	letv	letv	PROPN
fbem-11051	52	18	would	would	AUX
fbem-11051	52	19	reconcile	reconcile	VERB
fbem-11051	52	20	with	with	ADP
fbem-11051	52	21	its	its	PRON
fbem-11051	52	22	customers	customer	NOUN
fbem-11051	52	23	based	base	VERB
fbem-11051	52	24	on	on	ADP
fbem-11051	52	25	the	the	DET
fbem-11051	52	26	advertisements	advertisement	NOUN
fbem-11051	52	27	every	every	DET
fbem-11051	52	28	month	month	NOUN
fbem-11051	52	29	,	,	PUNCT
fbem-11051	52	30	but	but	CCONJ
fbem-11051	52	31	did	do	AUX
fbem-11051	52	32	not	not	PART
fbem-11051	52	33	leave	leave	VERB
fbem-11051	52	34	any	any	DET
fbem-11051	52	35	written	write	VERB
fbem-11051	52	36	reconciliation	reconciliation	NOUN
fbem-11051	52	37	;	;	PUNCT
fbem-11051	52	38	second	second	X
fbem-11051	52	39	,	,	PUNCT
fbem-11051	52	40	it	it	PRON
fbem-11051	52	41	was	be	AUX
fbem-11051	52	42	agreed	agree	VERB
fbem-11051	52	43	in	in	ADP
fbem-11051	52	44	the	the	DET
fbem-11051	52	45	advertisement	advertisement	NOUN
fbem-11051	52	46	business	business	NOUN
fbem-11051	52	47	contract	contract	NOUN
fbem-11051	52	48	that	that	PRON
fbem-11051	52	49	letv	letv	PROPN
fbem-11051	52	50	would	would	AUX
fbem-11051	52	51	provide	provide	VERB
fbem-11051	52	52	third	third	ADJ
fbem-11051	52	53	party	party	NOUN
fbem-11051	52	54	testing	testing	NOUN
fbem-11051	52	55	reports	report	NOUN
fbem-11051	52	56	,	,	PUNCT
fbem-11051	52	57	but	but	CCONJ
fbem-11051	52	58	in	in	ADP
fbem-11051	52	59	practice	practice	NOUN
fbem-11051	52	60	,	,	PUNCT
fbem-11051	52	61	most	most	ADJ
fbem-11051	52	62	of	of	ADP
fbem-11051	52	63	the	the	DET
fbem-11051	52	64	data	datum	NOUN
fbem-11051	52	65	were	be	AUX
fbem-11051	52	66	internal	internal	ADJ
fbem-11051	52	67	,	,	PUNCT
fbem-11051	52	68	and	and	CCONJ
fbem-11051	52	69	these	these	DET
fbem-11051	52	70	data	datum	NOUN
fbem-11051	52	71	were	be	AUX
fbem-11051	52	72	not	not	PART
fbem-11051	52	73	recorded	record	VERB
fbem-11051	52	74	by	by	ADP
fbem-11051	52	75	the	the	DET
fbem-11051	52	76	financial	financial	ADJ
fbem-11051	52	77	staff	staff	NOUN
fbem-11051	52	78	and	and	CCONJ
fbem-11051	52	79	did	do	AUX
fbem-11051	52	80	not	not	PART
fbem-11051	52	81	attach	attach	VERB
fbem-11051	52	82	importance	importance	NOUN
fbem-11051	52	83	.	.	PUNCT
fbem-11051	53	1	given	give	VERB
fbem-11051	53	2	the	the	DET
fbem-11051	53	3	nature	nature	NOUN
fbem-11051	53	4	of	of	ADP
fbem-11051	53	5	letv	letv	PROPN
fbem-11051	53	6	's	's	PART
fbem-11051	53	7	advertising	advertising	NOUN
fbem-11051	53	8	business	business	NOUN
fbem-11051	53	9	,	,	PUNCT
fbem-11051	53	10	industry	industry	NOUN
fbem-11051	53	11	norms	norm	NOUN
fbem-11051	53	12	,	,	PUNCT
fbem-11051	53	13	and	and	CCONJ
fbem-11051	53	14	the	the	DET
fbem-11051	53	15	cpa	cpa	NOUN
fbem-11051	53	16	's	's	PART
fbem-11051	53	17	assessment	assessment	NOUN
fbem-11051	53	18	of	of	ADP
fbem-11051	53	19	this	this	DET
fbem-11051	53	20	control	control	NOUN
fbem-11051	53	21	measure	measure	NOUN
fbem-11051	53	22	,	,	PUNCT
fbem-11051	53	23	the	the	DET
fbem-11051	53	24	aforementioned	aforementioned	ADJ
fbem-11051	53	25	deficiencies	deficiency	NOUN
fbem-11051	53	26	are	be	AUX
fbem-11051	53	27	all	all	ADV
fbem-11051	53	28	significant	significant	ADJ
fbem-11051	53	29	in	in	ADP
fbem-11051	53	30	internal	internal	ADJ
fbem-11051	53	31	control	control	NOUN
fbem-11051	53	32	,	,	PUNCT
fbem-11051	53	33	whereas	whereas	SCONJ
fbem-11051	53	34	the	the	DET
fbem-11051	53	35	cpa	cpa	NOUN
fbem-11051	53	36	assessed	assess	VERB
fbem-11051	53	37	them	they	PRON
fbem-11051	53	38	all	all	PRON
fbem-11051	53	39	as	as	ADP
fbem-11051	53	40	general	general	ADJ
fbem-11051	53	41	deficiencies	deficiency	NOUN
fbem-11051	53	42	.	.	PUNCT
fbem-11051	54	1	as	as	ADP
fbem-11051	54	2	a	a	DET
fbem-11051	54	3	result	result	NOUN
fbem-11051	54	4	,	,	PUNCT
fbem-11051	54	5	it	it	PRON
fbem-11051	54	6	can	can	AUX
fbem-11051	54	7	be	be	AUX
fbem-11051	54	8	said	say	VERB
fbem-11051	54	9	that	that	SCONJ
fbem-11051	54	10	the	the	DET
fbem-11051	54	11	cpa	cpa	NOUN
fbem-11051	54	12	lacked	lack	VERB
fbem-11051	54	13	judgment	judgment	NOUN
fbem-11051	54	14	in	in	ADP
fbem-11051	54	15	making	make	VERB
fbem-11051	54	16	this	this	DET
fbem-11051	54	17	271	271	NUM
fbem-11051	54	18	assessment	assessment	NOUN
fbem-11051	54	19	.	.	PUNCT
fbem-11051	55	1	additionally	additionally	ADV
fbem-11051	55	2	,	,	PUNCT
fbem-11051	55	3	the	the	DET
fbem-11051	55	4	cpa	cpa	NOUN
fbem-11051	55	5	did	do	AUX
fbem-11051	55	6	not	not	PART
fbem-11051	55	7	discover	discover	VERB
fbem-11051	55	8	throughout	throughout	ADP
fbem-11051	55	9	the	the	DET
fbem-11051	55	10	audit	audit	NOUN
fbem-11051	55	11	that	that	SCONJ
fbem-11051	55	12	the	the	DET
fbem-11051	55	13	severe	severe	ADJ
fbem-11051	55	14	shortcomings	shortcoming	NOUN
fbem-11051	55	15	mentioned	mention	VERB
fbem-11051	55	16	above	above	ADV
fbem-11051	55	17	raised	raise	VERB
fbem-11051	55	18	the	the	DET
fbem-11051	55	19	likelihood	likelihood	NOUN
fbem-11051	55	20	of	of	ADP
fbem-11051	55	21	fraud	fraud	NOUN
fbem-11051	55	22	in	in	ADP
fbem-11051	55	23	the	the	DET
fbem-11051	55	24	advertising	advertising	NOUN
fbem-11051	55	25	industry	industry	NOUN
fbem-11051	55	26	.	.	PUNCT
fbem-11051	56	1	4	4	X
fbem-11051	56	2	.	.	X
fbem-11051	56	3	analysis	analysis	NOUN
fbem-11051	56	4	of	of	ADP
fbem-11051	56	5	the	the	DET
fbem-11051	56	6	reasons	reason	NOUN
fbem-11051	56	7	for	for	ADP
fbem-11051	56	8	the	the	DET
fbem-11051	56	9	audit	audit	NOUN
fbem-11051	56	10	failure	failure	NOUN
fbem-11051	56	11	of	of	ADP
fbem-11051	56	12	shinewing	shinewe	VERB
fbem-11051	56	13	4.1	4.1	NUM
fbem-11051	56	14	.	.	PUNCT
fbem-11051	57	1	inadequate	inadequate	ADJ
fbem-11051	57	2	professional	professional	ADJ
fbem-11051	57	3	competence	competence	NOUN
fbem-11051	57	4	of	of	ADP
fbem-11051	57	5	cpas	cpa	NOUN
fbem-11051	57	6	this	this	DET
fbem-11051	57	7	case	case	NOUN
fbem-11051	57	8	demonstrates	demonstrate	VERB
fbem-11051	57	9	that	that	SCONJ
fbem-11051	57	10	the	the	DET
fbem-11051	57	11	cpa	cpa	NOUN
fbem-11051	57	12	in	in	ADP
fbem-11051	57	13	charge	charge	NOUN
fbem-11051	57	14	of	of	ADP
fbem-11051	57	15	this	this	DET
fbem-11051	57	16	audit	audit	NOUN
fbem-11051	57	17	engagement	engagement	NOUN
fbem-11051	57	18	lacked	lack	VERB
fbem-11051	57	19	the	the	DET
fbem-11051	57	20	necessary	necessary	ADJ
fbem-11051	57	21	professional	professional	ADJ
fbem-11051	57	22	competence	competence	NOUN
fbem-11051	57	23	,	,	PUNCT
fbem-11051	57	24	performed	perform	VERB
fbem-11051	57	25	poorly	poorly	ADV
fbem-11051	57	26	during	during	ADP
fbem-11051	57	27	the	the	DET
fbem-11051	57	28	planning	planning	NOUN
fbem-11051	57	29	and	and	CCONJ
fbem-11051	57	30	execution	execution	NOUN
fbem-11051	57	31	stages	stage	NOUN
fbem-11051	57	32	of	of	ADP
fbem-11051	57	33	the	the	DET
fbem-11051	57	34	audit	audit	NOUN
fbem-11051	57	35	procedures	procedure	NOUN
fbem-11051	57	36	,	,	PUNCT
fbem-11051	57	37	and	and	CCONJ
fbem-11051	57	38	did	do	AUX
fbem-11051	57	39	not	not	PART
fbem-11051	57	40	correctly	correctly	ADV
fbem-11051	57	41	implement	implement	VERB
fbem-11051	57	42	the	the	DET
fbem-11051	57	43	audit	audit	NOUN
fbem-11051	57	44	procedures	procedure	NOUN
fbem-11051	57	45	in	in	ADP
fbem-11051	57	46	compliance	compliance	NOUN
fbem-11051	57	47	with	with	ADP
fbem-11051	57	48	the	the	DET
fbem-11051	57	49	applicable	applicable	ADJ
fbem-11051	57	50	standards	standard	NOUN
fbem-11051	57	51	.	.	PUNCT
fbem-11051	58	1	the	the	DET
fbem-11051	58	2	certified	certify	VERB
fbem-11051	58	3	public	public	ADJ
fbem-11051	58	4	accountant	accountant	NOUN
fbem-11051	58	5	in	in	ADP
fbem-11051	58	6	the	the	DET
fbem-11051	58	7	audit	audit	NOUN
fbem-11051	58	8	engagement	engagement	NOUN
fbem-11051	58	9	had	have	VERB
fbem-11051	58	10	major	major	ADJ
fbem-11051	58	11	issues	issue	NOUN
fbem-11051	58	12	carrying	carry	VERB
fbem-11051	58	13	out	out	ADP
fbem-11051	58	14	audit	audit	NOUN
fbem-11051	58	15	procedures	procedure	NOUN
fbem-11051	58	16	,	,	PUNCT
fbem-11051	58	17	such	such	ADJ
fbem-11051	58	18	as	as	ADP
fbem-11051	58	19	testing	testing	NOUN
fbem-11051	58	20	and	and	CCONJ
fbem-11051	58	21	correspondence	correspondence	NOUN
fbem-11051	58	22	,	,	PUNCT
fbem-11051	58	23	including	include	VERB
fbem-11051	58	24	failing	fail	VERB
fbem-11051	58	25	to	to	PART
fbem-11051	58	26	conduct	conduct	VERB
fbem-11051	58	27	alternative	alternative	ADJ
fbem-11051	58	28	testing	testing	NOUN
fbem-11051	58	29	on	on	ADP
fbem-11051	58	30	all	all	DET
fbem-11051	58	31	clients	client	NOUN
fbem-11051	58	32	who	who	PRON
fbem-11051	58	33	were	be	AUX
fbem-11051	58	34	unresponsive	unresponsive	ADJ
fbem-11051	58	35	and	and	CCONJ
fbem-11051	58	36	overlooking	overlook	VERB
fbem-11051	58	37	details	detail	NOUN
fbem-11051	58	38	in	in	ADP
fbem-11051	58	39	the	the	DET
fbem-11051	58	40	implementation	implementation	NOUN
fbem-11051	58	41	of	of	ADP
fbem-11051	58	42	audit	audit	NOUN
fbem-11051	58	43	procedures	procedure	NOUN
fbem-11051	58	44	.	.	PUNCT
fbem-11051	59	1	in	in	ADP
fbem-11051	59	2	the	the	DET
fbem-11051	59	3	2016	2016	NUM
fbem-11051	59	4	audit	audit	NOUN
fbem-11051	59	5	engagement	engagement	NOUN
fbem-11051	59	6	,	,	PUNCT
fbem-11051	59	7	the	the	DET
fbem-11051	59	8	cpa	cpa	NOUN
fbem-11051	59	9	also	also	ADV
fbem-11051	59	10	made	make	VERB
fbem-11051	59	11	a	a	DET
fbem-11051	59	12	mistake	mistake	NOUN
fbem-11051	59	13	in	in	ADP
fbem-11051	59	14	evaluating	evaluate	VERB
fbem-11051	59	15	letv	letv	NOUN
fbem-11051	59	16	's	's	PART
fbem-11051	59	17	internal	internal	ADJ
fbem-11051	59	18	control	control	NOUN
fbem-11051	59	19	shortcomings	shortcoming	NOUN
fbem-11051	59	20	,	,	PUNCT
fbem-11051	59	21	failing	fail	VERB
fbem-11051	59	22	to	to	PART
fbem-11051	59	23	recognize	recognize	VERB
fbem-11051	59	24	that	that	SCONJ
fbem-11051	59	25	these	these	DET
fbem-11051	59	26	shortcomings	shortcoming	NOUN
fbem-11051	59	27	raised	raise	VERB
fbem-11051	59	28	the	the	DET
fbem-11051	59	29	risk	risk	NOUN
fbem-11051	59	30	of	of	ADP
fbem-11051	59	31	fraud	fraud	NOUN
fbem-11051	59	32	in	in	ADP
fbem-11051	59	33	the	the	DET
fbem-11051	59	34	advertising	advertising	NOUN
fbem-11051	59	35	industry	industry	NOUN
fbem-11051	59	36	.	.	PUNCT
fbem-11051	60	1	the	the	DET
fbem-11051	60	2	aforementioned	aforementioned	ADJ
fbem-11051	60	3	dishonest	dishonest	ADJ
fbem-11051	60	4	actions	action	NOUN
fbem-11051	60	5	show	show	VERB
fbem-11051	60	6	that	that	SCONJ
fbem-11051	60	7	certain	certain	ADJ
fbem-11051	60	8	of	of	ADP
fbem-11051	60	9	shinewing	shinewing	NOUN
fbem-11051	60	10	's	's	PART
fbem-11051	60	11	certified	certify	VERB
fbem-11051	60	12	public	public	ADJ
fbem-11051	60	13	accountants	accountant	NOUN
fbem-11051	60	14	need	need	VERB
fbem-11051	60	15	to	to	PART
fbem-11051	60	16	improve	improve	VERB
fbem-11051	60	17	their	their	PRON
fbem-11051	60	18	professional	professional	ADJ
fbem-11051	60	19	abilities	ability	NOUN
fbem-11051	60	20	and	and	CCONJ
fbem-11051	60	21	practice	practice	NOUN
fbem-11051	60	22	level	level	NOUN
fbem-11051	60	23	and	and	CCONJ
fbem-11051	60	24	that	that	SCONJ
fbem-11051	60	25	their	their	PRON
fbem-11051	60	26	professional	professional	ADJ
fbem-11051	60	27	competence	competence	NOUN
fbem-11051	60	28	is	be	AUX
fbem-11051	60	29	no	no	ADV
fbem-11051	60	30	longer	long	ADV
fbem-11051	60	31	sufficient	sufficient	ADJ
fbem-11051	60	32	to	to	PART
fbem-11051	60	33	meet	meet	VERB
fbem-11051	60	34	the	the	DET
fbem-11051	60	35	demands	demand	NOUN
fbem-11051	60	36	of	of	ADP
fbem-11051	60	37	the	the	DET
fbem-11051	60	38	accounting	accounting	NOUN
fbem-11051	60	39	firm	firm	NOUN
fbem-11051	60	40	's	's	PART
fbem-11051	60	41	audit	audit	NOUN
fbem-11051	60	42	division	division	NOUN
fbem-11051	60	43	.	.	PUNCT
fbem-11051	61	1	in	in	ADP
fbem-11051	61	2	conclusion	conclusion	NOUN
fbem-11051	61	3	,	,	PUNCT
fbem-11051	61	4	cpas	cpa	NOUN
fbem-11051	61	5	'	'	PART
fbem-11051	61	6	lack	lack	NOUN
fbem-11051	61	7	of	of	ADP
fbem-11051	61	8	professional	professional	ADJ
fbem-11051	61	9	competence	competence	NOUN
fbem-11051	61	10	impedes	impede	VERB
fbem-11051	61	11	the	the	DET
fbem-11051	61	12	efficient	efficient	ADJ
fbem-11051	61	13	execution	execution	NOUN
fbem-11051	61	14	of	of	ADP
fbem-11051	61	15	the	the	DET
fbem-11051	61	16	audit	audit	NOUN
fbem-11051	61	17	task	task	NOUN
fbem-11051	61	18	and	and	CCONJ
fbem-11051	61	19	is	be	AUX
fbem-11051	61	20	a	a	DET
fbem-11051	61	21	significant	significant	ADJ
fbem-11051	61	22	factor	factor	NOUN
fbem-11051	61	23	in	in	ADP
fbem-11051	61	24	the	the	DET
fbem-11051	61	25	audit	audit	NOUN
fbem-11051	61	26	failure[3	failure[3	NOUN
fbem-11051	61	27	]	]	PUNCT
fbem-11051	61	28	.	.	PUNCT
fbem-11051	62	1	4.2	4.2	NUM
fbem-11051	62	2	.	.	PUNCT
fbem-11051	62	3	lack	lack	NOUN
fbem-11051	62	4	of	of	ADP
fbem-11051	62	5	professional	professional	ADJ
fbem-11051	62	6	skepticism	skepticism	NOUN
fbem-11051	62	7	on	on	ADP
fbem-11051	62	8	the	the	DET
fbem-11051	62	9	part	part	NOUN
fbem-11051	62	10	of	of	ADP
fbem-11051	62	11	cpas	cpa	NOUN
fbem-11051	62	12	these	these	DET
fbem-11051	62	13	two	two	NUM
fbem-11051	62	14	audits	audits	NOUN
fbem-11051	62	15	failed	fail	VERB
fbem-11051	62	16	for	for	ADP
fbem-11051	62	17	several	several	ADJ
fbem-11051	62	18	reasons	reason	NOUN
fbem-11051	62	19	,	,	PUNCT
fbem-11051	62	20	one	one	NUM
fbem-11051	62	21	of	of	ADP
fbem-11051	62	22	which	which	PRON
fbem-11051	62	23	was	be	AUX
fbem-11051	62	24	the	the	DET
fbem-11051	62	25	cpas	cpa	NOUN
fbem-11051	62	26	'	'	PART
fbem-11051	62	27	lack	lack	NOUN
fbem-11051	62	28	of	of	ADP
fbem-11051	62	29	professional	professional	ADJ
fbem-11051	62	30	skepticism	skepticism	NOUN
fbem-11051	62	31	.	.	PUNCT
fbem-11051	63	1	letv	letv	PROPN
fbem-11051	63	2	's	's	PART
fbem-11051	63	3	audit	audit	NOUN
fbem-11051	63	4	was	be	AUX
fbem-11051	63	5	conducted	conduct	VERB
fbem-11051	63	6	without	without	ADP
fbem-11051	63	7	the	the	DET
fbem-11051	63	8	cpa	cpa	NOUN
fbem-11051	63	9	paying	pay	VERB
fbem-11051	63	10	the	the	DET
fbem-11051	63	11	required	require	VERB
fbem-11051	63	12	professional	professional	ADJ
fbem-11051	63	13	attention	attention	NOUN
fbem-11051	63	14	,	,	PUNCT
fbem-11051	63	15	understanding	understand	VERB
fbem-11051	63	16	the	the	DET
fbem-11051	63	17	company	company	NOUN
fbem-11051	63	18	's	's	PART
fbem-11051	63	19	industry	industry	NOUN
fbem-11051	63	20	,	,	PUNCT
fbem-11051	63	21	or	or	CCONJ
fbem-11051	63	22	having	have	VERB
fbem-11051	63	23	a	a	DET
fbem-11051	63	24	thorough	thorough	ADJ
fbem-11051	63	25	grasp	grasp	NOUN
fbem-11051	63	26	of	of	ADP
fbem-11051	63	27	the	the	DET
fbem-11051	63	28	audited	audited	ADJ
fbem-11051	63	29	organization	organization	NOUN
fbem-11051	63	30	.	.	PUNCT
fbem-11051	64	1	the	the	DET
fbem-11051	64	2	certified	certified	ADJ
fbem-11051	64	3	public	public	ADJ
fbem-11051	64	4	accountant	accountant	NOUN
fbem-11051	64	5	did	do	AUX
fbem-11051	64	6	not	not	PART
fbem-11051	64	7	pay	pay	VERB
fbem-11051	64	8	attention	attention	NOUN
fbem-11051	64	9	to	to	ADP
fbem-11051	64	10	a	a	DET
fbem-11051	64	11	lot	lot	NOUN
fbem-11051	64	12	of	of	ADP
fbem-11051	64	13	abnormalities	abnormality	NOUN
fbem-11051	64	14	and	and	CCONJ
fbem-11051	64	15	suspicions	suspicion	NOUN
fbem-11051	64	16	in	in	ADP
fbem-11051	64	17	letv	letv	PROPN
fbem-11051	64	18	's	's	PART
fbem-11051	64	19	routine	routine	ADJ
fbem-11051	64	20	business	business	NOUN
fbem-11051	64	21	with	with	ADP
fbem-11051	64	22	professional	professional	ADJ
fbem-11051	64	23	skepticism	skepticism	NOUN
fbem-11051	64	24	.	.	PUNCT
fbem-11051	65	1	for	for	ADP
fbem-11051	65	2	instance	instance	NOUN
fbem-11051	65	3	,	,	PUNCT
fbem-11051	65	4	a	a	DET
fbem-11051	65	5	certified	certify	VERB
fbem-11051	65	6	public	public	ADJ
fbem-11051	65	7	accountant	accountant	NOUN
fbem-11051	65	8	should	should	AUX
fbem-11051	65	9	perform	perform	VERB
fbem-11051	65	10	additional	additional	ADJ
fbem-11051	65	11	auditing	auditing	NOUN
fbem-11051	65	12	procedures	procedure	NOUN
fbem-11051	65	13	based	base	VERB
fbem-11051	65	14	on	on	ADP
fbem-11051	65	15	the	the	DET
fbem-11051	65	16	specific	specific	ADJ
fbem-11051	65	17	circumstances	circumstance	NOUN
fbem-11051	65	18	,	,	PUNCT
fbem-11051	65	19	rather	rather	ADV
fbem-11051	65	20	than	than	ADP
fbem-11051	65	21	reducing	reduce	VERB
fbem-11051	65	22	some	some	DET
fbem-11051	65	23	important	important	ADJ
fbem-11051	65	24	auditing	auditing	NOUN
fbem-11051	65	25	procedures	procedure	NOUN
fbem-11051	65	26	due	due	ADP
fbem-11051	65	27	to	to	ADP
fbem-11051	65	28	the	the	DET
fbem-11051	65	29	reasons	reason	NOUN
fbem-11051	65	30	of	of	ADP
fbem-11051	65	31	auditing	auditing	NOUN
fbem-11051	65	32	time	time	NOUN
fbem-11051	65	33	and	and	CCONJ
fbem-11051	65	34	cost	cost	NOUN
fbem-11051	65	35	,	,	PUNCT
fbem-11051	65	36	when	when	SCONJ
fbem-11051	65	37	it	it	PRON
fbem-11051	65	38	was	be	AUX
fbem-11051	65	39	discovered	discover	VERB
fbem-11051	65	40	during	during	ADP
fbem-11051	65	41	the	the	DET
fbem-11051	65	42	audit	audit	NOUN
fbem-11051	65	43	procedures	procedure	NOUN
fbem-11051	65	44	that	that	PRON
fbem-11051	65	45	the	the	DET
fbem-11051	65	46	information	information	NOUN
fbem-11051	65	47	provided	provide	VERB
fbem-11051	65	48	by	by	ADP
fbem-11051	65	49	the	the	DET
fbem-11051	65	50	enterprise	enterprise	NOUN
fbem-11051	65	51	internally	internally	ADV
fbem-11051	65	52	was	be	AUX
fbem-11051	65	53	inconsistent	inconsistent	ADJ
fbem-11051	65	54	with	with	ADP
fbem-11051	65	55	the	the	DET
fbem-11051	65	56	external	external	ADJ
fbem-11051	65	57	evidence	evidence	NOUN
fbem-11051	65	58	and	and	CCONJ
fbem-11051	65	59	the	the	DET
fbem-11051	65	60	number	number	NOUN
fbem-11051	65	61	of	of	ADP
fbem-11051	65	62	replies	reply	NOUN
fbem-11051	65	63	to	to	ADP
fbem-11051	65	64	the	the	DET
fbem-11051	65	65	letters	letter	NOUN
fbem-11051	65	66	of	of	ADP
fbem-11051	65	67	inquiry	inquiry	NOUN
fbem-11051	65	68	issued	issue	VERB
fbem-11051	65	69	by	by	ADP
fbem-11051	65	70	the	the	DET
fbem-11051	65	71	firm	firm	NOUN
fbem-11051	65	72	was	be	AUX
fbem-11051	65	73	small	small	ADJ
fbem-11051	65	74	.	.	PUNCT
fbem-11051	66	1	it	it	PRON
fbem-11051	66	2	is	be	AUX
fbem-11051	66	3	important	important	ADJ
fbem-11051	66	4	to	to	PART
fbem-11051	66	5	pay	pay	VERB
fbem-11051	66	6	close	close	ADJ
fbem-11051	66	7	attention	attention	NOUN
fbem-11051	66	8	to	to	ADP
fbem-11051	66	9	the	the	DET
fbem-11051	66	10	fact	fact	NOUN
fbem-11051	66	11	that	that	SCONJ
fbem-11051	66	12	the	the	DET
fbem-11051	66	13	certified	certified	ADJ
fbem-11051	66	14	public	public	ADJ
fbem-11051	66	15	accountant	accountant	NOUN
fbem-11051	66	16	should	should	AUX
fbem-11051	66	17	be	be	AUX
fbem-11051	66	18	adaptable	adaptable	ADJ
fbem-11051	66	19	when	when	SCONJ
fbem-11051	66	20	evaluating	evaluate	VERB
fbem-11051	66	21	audit	audit	NOUN
fbem-11051	66	22	evidence	evidence	NOUN
fbem-11051	66	23	collected	collect	VERB
fbem-11051	66	24	from	from	ADP
fbem-11051	66	25	sources	source	NOUN
fbem-11051	66	26	both	both	CCONJ
fbem-11051	66	27	inside	inside	ADP
fbem-11051	66	28	and	and	CCONJ
fbem-11051	66	29	outside	outside	ADP
fbem-11051	66	30	the	the	DET
fbem-11051	66	31	company	company	NOUN
fbem-11051	66	32	for	for	ADP
fbem-11051	66	33	audit	audit	NOUN
fbem-11051	66	34	evidence	evidence	NOUN
fbem-11051	66	35	presented	present	VERB
fbem-11051	66	36	internally	internally	ADV
fbem-11051	66	37	[	[	X
fbem-11051	66	38	4	4	NUM
fbem-11051	66	39	]	]	PUNCT
fbem-11051	66	40	.	.	PUNCT
fbem-11051	67	1	4.3	4.3	NUM
fbem-11051	67	2	.	.	PUNCT
fbem-11051	67	3	inadequate	inadequate	ADJ
fbem-11051	67	4	quality	quality	NOUN
fbem-11051	67	5	control	control	NOUN
fbem-11051	67	6	system	system	NOUN
fbem-11051	67	7	for	for	ADP
fbem-11051	67	8	the	the	DET
fbem-11051	67	9	business	business	NOUN
fbem-11051	67	10	of	of	ADP
fbem-11051	67	11	accounting	accounting	NOUN
fbem-11051	67	12	firms	firm	NOUN
fbem-11051	67	13	since	since	SCONJ
fbem-11051	67	14	2009	2009	NUM
fbem-11051	67	15	,	,	PUNCT
fbem-11051	67	16	shinewin	shinewin	PROPN
fbem-11051	67	17	has	have	AUX
fbem-11051	67	18	purchased	purchase	VERB
fbem-11051	67	19	12	12	NUM
fbem-11051	67	20	audit	audit	NOUN
fbem-11051	67	21	intermediaries	intermediary	NOUN
fbem-11051	67	22	of	of	ADP
fbem-11051	67	23	varied	varied	ADJ
fbem-11051	67	24	sizes	size	NOUN
fbem-11051	67	25	to	to	PART
fbem-11051	67	26	meet	meet	VERB
fbem-11051	67	27	the	the	DET
fbem-11051	67	28	needs	need	NOUN
fbem-11051	67	29	of	of	ADP
fbem-11051	67	30	corporate	corporate	ADJ
fbem-11051	67	31	development	development	NOUN
fbem-11051	67	32	.	.	PUNCT
fbem-11051	68	1	following	follow	VERB
fbem-11051	68	2	the	the	DET
fbem-11051	68	3	mergers	merger	NOUN
fbem-11051	68	4	and	and	CCONJ
fbem-11051	68	5	acquisitions	acquisition	NOUN
fbem-11051	68	6	,	,	PUNCT
fbem-11051	68	7	the	the	DET
fbem-11051	68	8	firm	firm	NOUN
fbem-11051	68	9	's	's	PART
fbem-11051	68	10	employees	employee	NOUN
fbem-11051	68	11	rose	rise	VERB
fbem-11051	68	12	,	,	PUNCT
fbem-11051	68	13	the	the	DET
fbem-11051	68	14	staff	staff	NOUN
fbem-11051	68	15	structure	structure	NOUN
fbem-11051	68	16	got	get	VERB
fbem-11051	68	17	more	more	ADV
fbem-11051	68	18	complex	complex	ADJ
fbem-11051	68	19	,	,	PUNCT
fbem-11051	68	20	and	and	CCONJ
fbem-11051	68	21	no	no	DET
fbem-11051	68	22	effective	effective	ADJ
fbem-11051	68	23	risk	risk	NOUN
fbem-11051	68	24	management	management	NOUN
fbem-11051	68	25	and	and	CCONJ
fbem-11051	68	26	quality	quality	NOUN
fbem-11051	68	27	control	control	NOUN
fbem-11051	68	28	system	system	NOUN
fbem-11051	68	29	was	be	AUX
fbem-11051	68	30	in	in	ADP
fbem-11051	68	31	place	place	NOUN
fbem-11051	68	32	.	.	PUNCT
fbem-11051	69	1	deng	deng	PROPN
fbem-11051	69	2	yun	yun	PROPN
fbem-11051	69	3	technology	technology	PROPN
fbem-11051	69	4	experienced	experience	VERB
fbem-11051	69	5	concerns	concern	NOUN
fbem-11051	69	6	such	such	ADJ
fbem-11051	69	7	as	as	ADP
fbem-11051	69	8	being	be	AUX
fbem-11051	69	9	abused	abuse	VERB
fbem-11051	69	10	by	by	ADP
fbem-11051	69	11	linked	link	VERB
fbem-11051	69	12	companies	company	NOUN
fbem-11051	69	13	and	and	CCONJ
fbem-11051	69	14	falsification	falsification	NOUN
fbem-11051	69	15	when	when	SCONJ
fbem-11051	69	16	it	it	PRON
fbem-11051	69	17	was	be	AUX
fbem-11051	69	18	audited	audit	VERB
fbem-11051	69	19	in	in	ADP
fbem-11051	69	20	2017	2017	NUM
fbem-11051	69	21	,	,	PUNCT
fbem-11051	69	22	but	but	CCONJ
fbem-11051	69	23	it	it	PRON
fbem-11051	69	24	nonetheless	nonetheless	ADV
fbem-11051	69	25	gave	give	VERB
fbem-11051	69	26	an	an	DET
fbem-11051	69	27	unqualified	unqualified	ADJ
fbem-11051	69	28	audit	audit	NOUN
fbem-11051	69	29	report	report	NOUN
fbem-11051	69	30	.	.	PUNCT
fbem-11051	70	1	in	in	ADP
fbem-11051	70	2	this	this	DET
fbem-11051	70	3	regard	regard	NOUN
fbem-11051	70	4	,	,	PUNCT
fbem-11051	70	5	the	the	DET
fbem-11051	70	6	internal	internal	ADJ
fbem-11051	70	7	quality	quality	NOUN
fbem-11051	70	8	control	control	NOUN
fbem-11051	70	9	level	level	NOUN
fbem-11051	70	10	of	of	ADP
fbem-11051	70	11	shinewin	shinewin	NOUN
fbem-11051	70	12	cpa	cpa	PROPN
fbem-11051	70	13	firm	firm	NOUN
fbem-11051	70	14	is	be	AUX
fbem-11051	70	15	not	not	PART
fbem-11051	70	16	high	high	ADJ
fbem-11051	70	17	,	,	PUNCT
fbem-11051	70	18	and	and	CCONJ
fbem-11051	70	19	the	the	DET
fbem-11051	70	20	quality	quality	NOUN
fbem-11051	70	21	control	control	NOUN
fbem-11051	70	22	system	system	NOUN
fbem-11051	70	23	is	be	AUX
fbem-11051	70	24	not	not	PART
fbem-11051	70	25	ideal	ideal	ADJ
fbem-11051	70	26	,	,	PUNCT
fbem-11051	70	27	thus	thus	ADV
fbem-11051	70	28	the	the	DET
fbem-11051	70	29	internal	internal	ADJ
fbem-11051	70	30	quality	quality	NOUN
fbem-11051	70	31	control	control	NOUN
fbem-11051	70	32	system	system	NOUN
fbem-11051	70	33	needs	need	VERB
fbem-11051	70	34	to	to	PART
fbem-11051	70	35	be	be	AUX
fbem-11051	70	36	strengthened	strengthen	VERB
fbem-11051	70	37	and	and	CCONJ
fbem-11051	70	38	improved	improve	VERB
fbem-11051	70	39	.	.	PUNCT
fbem-11051	71	1	4.4	4.4	NUM
fbem-11051	71	2	.	.	PUNCT
fbem-11051	71	3	inadequate	inadequate	ADJ
fbem-11051	71	4	industry	industry	NOUN
fbem-11051	71	5	regulation	regulation	NOUN
fbem-11051	71	6	and	and	CCONJ
fbem-11051	71	7	low	low	ADJ
fbem-11051	71	8	penalties	penalty	NOUN
fbem-11051	71	9	at	at	ADP
fbem-11051	71	10	the	the	DET
fbem-11051	71	11	moment	moment	NOUN
fbem-11051	71	12	,	,	PUNCT
fbem-11051	71	13	china	china	PROPN
fbem-11051	71	14	's	's	PART
fbem-11051	71	15	supervision	supervision	NOUN
fbem-11051	71	16	of	of	ADP
fbem-11051	71	17	accounting	accounting	NOUN
fbem-11051	71	18	firms	firm	NOUN
fbem-11051	71	19	and	and	CCONJ
fbem-11051	71	20	certified	certify	VERB
fbem-11051	71	21	public	public	ADJ
fbem-11051	71	22	accountants	accountant	NOUN
fbem-11051	71	23	is	be	AUX
fbem-11051	71	24	not	not	PART
fbem-11051	71	25	perfect	perfect	ADJ
fbem-11051	71	26	,	,	PUNCT
fbem-11051	71	27	and	and	CCONJ
fbem-11051	71	28	the	the	DET
fbem-11051	71	29	regulatory	regulatory	ADJ
fbem-11051	71	30	model	model	NOUN
fbem-11051	71	31	of	of	ADP
fbem-11051	71	32	"	"	PUNCT
fbem-11051	71	33	joint	joint	ADJ
fbem-11051	71	34	government	government	NOUN
fbem-11051	71	35	supervision	supervision	NOUN
fbem-11051	71	36	,	,	PUNCT
fbem-11051	71	37	supplemented	supplement	VERB
fbem-11051	71	38	by	by	ADP
fbem-11051	71	39	industry	industry	NOUN
fbem-11051	71	40	self	self	NOUN
fbem-11051	71	41	-	-	PUNCT
fbem-11051	71	42	regulation	regulation	NOUN
fbem-11051	71	43	"	"	PUNCT
fbem-11051	71	44	still	still	ADV
fbem-11051	71	45	exists	exist	VERB
fbem-11051	71	46	in	in	ADP
fbem-11051	71	47	practice	practice	NOUN
fbem-11051	71	48	,	,	PUNCT
fbem-11051	71	49	with	with	ADP
fbem-11051	71	50	issues	issue	NOUN
fbem-11051	71	51	such	such	ADJ
fbem-11051	71	52	as	as	ADP
fbem-11051	71	53	regulatory	regulatory	ADJ
fbem-11051	71	54	dissonance	dissonance	NOUN
fbem-11051	71	55	,	,	PUNCT
fbem-11051	71	56	regulatory	regulatory	ADJ
fbem-11051	71	57	duplication	duplication	NOUN
fbem-11051	71	58	,	,	PUNCT
fbem-11051	71	59	and	and	CCONJ
fbem-11051	71	60	fuzzy	fuzzy	ADJ
fbem-11051	71	61	responsibilities[5	responsibilities[5	NOUN
fbem-11051	71	62	]	]	PUNCT
fbem-11051	71	63	.	.	PUNCT
fbem-11051	72	1	many	many	ADJ
fbem-11051	72	2	government	government	NOUN
fbem-11051	72	3	or	or	CCONJ
fbem-11051	72	4	industry	industry	NOUN
fbem-11051	72	5	regulators	regulator	NOUN
fbem-11051	72	6	exist	exist	VERB
fbem-11051	72	7	,	,	PUNCT
fbem-11051	72	8	for	for	ADP
fbem-11051	72	9	example	example	NOUN
fbem-11051	72	10	,	,	PUNCT
fbem-11051	72	11	the	the	DET
fbem-11051	72	12	finance	finance	NOUN
fbem-11051	72	13	department	department	NOUN
fbem-11051	72	14	,	,	PUNCT
fbem-11051	72	15	the	the	DET
fbem-11051	72	16	securities	securities	PROPN
fbem-11051	72	17	and	and	CCONJ
fbem-11051	72	18	futures	future	NOUN
fbem-11051	72	19	commission	commission	PROPN
fbem-11051	72	20	,	,	PUNCT
fbem-11051	72	21	the	the	DET
fbem-11051	72	22	industry	industry	NOUN
fbem-11051	72	23	and	and	CCONJ
fbem-11051	72	24	commerce	commerce	PROPN
fbem-11051	72	25	bureau	bureau	NOUN
fbem-11051	72	26	,	,	PUNCT
fbem-11051	72	27	and	and	CCONJ
fbem-11051	72	28	the	the	DET
fbem-11051	72	29	china	china	PROPN
fbem-11051	72	30	association	association	PROPN
fbem-11051	72	31	of	of	ADP
fbem-11051	72	32	certified	certify	VERB
fbem-11051	72	33	public	public	ADJ
fbem-11051	72	34	accountants	accountant	NOUN
fbem-11051	72	35	,	,	PUNCT
fbem-11051	72	36	among	among	ADP
fbem-11051	72	37	others	other	NOUN
fbem-11051	72	38	.	.	PUNCT
fbem-11051	73	1	multidepartmental	multidepartmental	ADJ
fbem-11051	73	2	regulation	regulation	NOUN
fbem-11051	73	3	can	can	AUX
fbem-11051	73	4	easily	easily	ADV
fbem-11051	73	5	result	result	VERB
fbem-11051	73	6	in	in	ADP
fbem-11051	73	7	regulatory	regulatory	ADJ
fbem-11051	73	8	authority	authority	NOUN
fbem-11051	73	9	distribution	distribution	NOUN
fbem-11051	73	10	and	and	CCONJ
fbem-11051	73	11	ineffective	ineffective	ADJ
fbem-11051	73	12	regulatory	regulatory	ADJ
fbem-11051	73	13	coordination	coordination	NOUN
fbem-11051	73	14	.	.	PUNCT
fbem-11051	74	1	furthermore	furthermore	ADV
fbem-11051	74	2	,	,	PUNCT
fbem-11051	74	3	at	at	ADP
fbem-11051	74	4	the	the	DET
fbem-11051	74	5	moment	moment	NOUN
fbem-11051	74	6	,	,	PUNCT
fbem-11051	74	7	china	china	PROPN
fbem-11051	74	8	's	's	PART
fbem-11051	74	9	relevant	relevant	ADJ
fbem-11051	74	10	laws	law	NOUN
fbem-11051	74	11	and	and	CCONJ
fbem-11051	74	12	regulations	regulation	NOUN
fbem-11051	74	13	are	be	AUX
fbem-11051	74	14	not	not	PART
fbem-11051	74	15	yet	yet	ADV
fbem-11051	74	16	perfect	perfect	ADJ
fbem-11051	74	17	,	,	PUNCT
fbem-11051	74	18	and	and	CCONJ
fbem-11051	74	19	there	there	PRON
fbem-11051	74	20	are	be	VERB
fbem-11051	74	21	still	still	ADV
fbem-11051	74	22	some	some	DET
fbem-11051	74	23	contradictions	contradiction	NOUN
fbem-11051	74	24	in	in	ADP
fbem-11051	74	25	different	different	ADJ
fbem-11051	74	26	regulations	regulation	NOUN
fbem-11051	74	27	and	and	CCONJ
fbem-11051	74	28	systems	system	NOUN
fbem-11051	74	29	,	,	PUNCT
fbem-11051	74	30	etc	etc	X
fbem-11051	74	31	.	.	X
fbem-11051	74	32	,	,	PUNCT
fbem-11051	74	33	making	make	VERB
fbem-11051	74	34	it	it	PRON
fbem-11051	74	35	difficult	difficult	ADJ
fbem-11051	74	36	for	for	SCONJ
fbem-11051	74	37	various	various	ADJ
fbem-11051	74	38	regulatory	regulatory	ADJ
fbem-11051	74	39	departments	department	NOUN
fbem-11051	74	40	to	to	PART
fbem-11051	74	41	formulate	formulate	VERB
fbem-11051	74	42	a	a	DET
fbem-11051	74	43	unified	unified	ADJ
fbem-11051	74	44	implementation	implementation	NOUN
fbem-11051	74	45	standard	standard	NOUN
fbem-11051	74	46	,	,	PUNCT
fbem-11051	74	47	for	for	ADP
fbem-11051	74	48	example	example	NOUN
fbem-11051	74	49	,	,	PUNCT
fbem-11051	74	50	the	the	DET
fbem-11051	74	51	cpa	cpa	NOUN
fbem-11051	74	52	law	law	NOUN
fbem-11051	74	53	and	and	CCONJ
fbem-11051	74	54	the	the	DET
fbem-11051	74	55	auditing	auditing	NOUN
fbem-11051	74	56	law	law	NOUN
fbem-11051	74	57	have	have	AUX
fbem-11051	74	58	been	be	AUX
fbem-11051	74	59	inconsistent	inconsistent	ADJ
fbem-11051	74	60	in	in	ADP
fbem-11051	74	61	the	the	DET
fbem-11051	74	62	enforcement	enforcement	NOUN
fbem-11051	74	63	standard	standard	NOUN
fbem-11051	74	64	.	.	PUNCT
fbem-11051	75	1	china	china	PROPN
fbem-11051	75	2	's	's	PART
fbem-11051	75	3	sanctions	sanction	NOUN
fbem-11051	75	4	for	for	ADP
fbem-11051	75	5	such	such	ADJ
fbem-11051	75	6	offenses	offense	NOUN
fbem-11051	75	7	and	and	CCONJ
fbem-11051	75	8	violations	violation	NOUN
fbem-11051	75	9	by	by	ADP
fbem-11051	75	10	publicly	publicly	ADV
fbem-11051	75	11	traded	trade	VERB
fbem-11051	75	12	enterprises	enterprise	NOUN
fbem-11051	75	13	and	and	CCONJ
fbem-11051	75	14	accounting	accounting	NOUN
fbem-11051	75	15	firms	firm	NOUN
fbem-11051	75	16	are	be	AUX
fbem-11051	75	17	insufficient	insufficient	ADJ
fbem-11051	75	18	to	to	PART
fbem-11051	75	19	serve	serve	VERB
fbem-11051	75	20	as	as	ADP
fbem-11051	75	21	a	a	DET
fbem-11051	75	22	deterrence	deterrence	NOUN
fbem-11051	75	23	.	.	PUNCT
fbem-11051	76	1	fundamentally	fundamentally	ADV
fbem-11051	76	2	,	,	PUNCT
fbem-11051	76	3	the	the	DET
fbem-11051	76	4	fundamental	fundamental	ADJ
fbem-11051	76	5	reason	reason	NOUN
fbem-11051	76	6	for	for	ADP
fbem-11051	76	7	accounting	accounting	NOUN
fbem-11051	76	8	firms	firm	NOUN
fbem-11051	76	9	'	'	PART
fbem-11051	76	10	frequent	frequent	ADJ
fbem-11051	76	11	audit	audit	NOUN
fbem-11051	76	12	failures	failure	NOUN
fbem-11051	76	13	is	be	AUX
fbem-11051	76	14	that	that	SCONJ
fbem-11051	76	15	there	there	PRON
fbem-11051	76	16	are	be	VERB
fbem-11051	76	17	still	still	ADV
fbem-11051	76	18	a	a	DET
fbem-11051	76	19	big	big	ADJ
fbem-11051	76	20	number	number	NOUN
fbem-11051	76	21	of	of	ADP
fbem-11051	76	22	publicly	publicly	ADV
fbem-11051	76	23	traded	trade	VERB
fbem-11051	76	24	organizations	organization	NOUN
fbem-11051	76	25	committing	commit	VERB
fbem-11051	76	26	fraud	fraud	NOUN
fbem-11051	76	27	to	to	PART
fbem-11051	76	28	fulfill	fulfill	VERB
fbem-11051	76	29	their	their	PRON
fbem-11051	76	30	varied	varied	ADJ
fbem-11051	76	31	goals	goal	NOUN
fbem-11051	76	32	or	or	CCONJ
fbem-11051	76	33	purposes	purpose	NOUN
fbem-11051	76	34	.	.	PUNCT
fbem-11051	77	1	since	since	SCONJ
fbem-11051	77	2	the	the	DET
fbem-11051	77	3	penalties	penalty	NOUN
fbem-11051	77	4	for	for	ADP
fbem-11051	77	5	breaking	break	VERB
fbem-11051	77	6	the	the	DET
fbem-11051	77	7	law	law	NOUN
fbem-11051	77	8	are	be	AUX
fbem-11051	77	9	so	so	ADV
fbem-11051	77	10	minimal	minimal	ADJ
fbem-11051	77	11	and	and	CCONJ
fbem-11051	77	12	the	the	DET
fbem-11051	77	13	csrc	csrc	NOUN
fbem-11051	77	14	is	be	AUX
fbem-11051	77	15	unable	unable	ADJ
fbem-11051	77	16	to	to	PART
fbem-11051	77	17	conduct	conduct	VERB
fbem-11051	77	18	a	a	DET
fbem-11051	77	19	thorough	thorough	ADJ
fbem-11051	77	20	and	and	CCONJ
fbem-11051	77	21	comprehensive	comprehensive	ADJ
fbem-11051	77	22	investigation	investigation	NOUN
fbem-11051	77	23	into	into	ADP
fbem-11051	77	24	information	information	NOUN
fbem-11051	77	25	disclosure	disclosure	NOUN
fbem-11051	77	26	violations	violation	NOUN
fbem-11051	77	27	,	,	PUNCT
fbem-11051	77	28	listed	list	VERB
fbem-11051	77	29	companies	company	NOUN
fbem-11051	77	30	continue	continue	VERB
fbem-11051	77	31	to	to	PART
fbem-11051	77	32	operate	operate	VERB
fbem-11051	77	33	under	under	ADP
fbem-11051	77	34	the	the	DET
fbem-11051	77	35	assumption	assumption	NOUN
fbem-11051	77	36	that	that	SCONJ
fbem-11051	77	37	they	they	PRON
fbem-11051	77	38	can	can	AUX
fbem-11051	77	39	get	get	VERB
fbem-11051	77	40	away	away	ADV
fbem-11051	77	41	with	with	ADP
fbem-11051	77	42	breaking	break	VERB
fbem-11051	77	43	the	the	DET
fbem-11051	77	44	law	law	NOUN
fbem-11051	77	45	.	.	PUNCT
fbem-11051	78	1	the	the	DET
fbem-11051	78	2	csrc	csrc	NOUN
fbem-11051	78	3	punished	punish	VERB
fbem-11051	78	4	shinewing	shinewing	NOUN
fbem-11051	78	5	for	for	ADP
fbem-11051	78	6	audit	audit	NOUN
fbem-11051	78	7	failures	failure	NOUN
fbem-11051	78	8	during	during	ADP
fbem-11051	78	9	the	the	DET
fbem-11051	78	10	ipo	ipo	PROPN
fbem-11051	78	11	of	of	ADP
fbem-11051	78	12	deng	deng	PROPN
fbem-11051	78	13	yun	yun	PROPN
fbem-11051	78	14	shares	share	NOUN
fbem-11051	78	15	in	in	ADP
fbem-11051	78	16	2013	2013	NUM
fbem-11051	78	17	and	and	CCONJ
fbem-11051	78	18	2014	2014	NUM
fbem-11051	78	19	,	,	PUNCT
fbem-11051	78	20	but	but	CCONJ
fbem-11051	78	21	the	the	DET
fbem-11051	78	22	company	company	NOUN
fbem-11051	78	23	did	do	AUX
fbem-11051	78	24	not	not	PART
fbem-11051	78	25	learn	learn	VERB
fbem-11051	78	26	from	from	ADP
fbem-11051	78	27	the	the	DET
fbem-11051	78	28	mistake	mistake	NOUN
fbem-11051	78	29	.	.	PUNCT
fbem-11051	79	1	this	this	PRON
fbem-11051	79	2	demonstrates	demonstrate	VERB
fbem-11051	79	3	that	that	SCONJ
fbem-11051	79	4	the	the	DET
fbem-11051	79	5	current	current	ADJ
fbem-11051	79	6	level	level	NOUN
fbem-11051	79	7	of	of	ADP
fbem-11051	79	8	penalties	penalty	NOUN
fbem-11051	79	9	and	and	CCONJ
fbem-11051	79	10	a	a	DET
fbem-11051	79	11	single	single	ADJ
fbem-11051	79	12	punishment	punishment	NOUN
fbem-11051	79	13	are	be	AUX
fbem-11051	79	14	insufficient	insufficient	ADJ
fbem-11051	79	15	to	to	PART
fbem-11051	79	16	deter	deter	VERB
fbem-11051	79	17	accounting	accounting	NOUN
fbem-11051	79	18	firms	firm	NOUN
fbem-11051	79	19	from	from	ADP
fbem-11051	79	20	continuing	continue	VERB
fbem-11051	79	21	to	to	PART
fbem-11051	79	22	make	make	VERB
fbem-11051	79	23	mistakes	mistake	NOUN
fbem-11051	79	24	regardless	regardless	ADV
fbem-11051	79	25	of	of	ADP
fbem-11051	79	26	the	the	DET
fbem-11051	79	27	repercussions	repercussion	NOUN
fbem-11051	79	28	.	.	PUNCT
fbem-11051	80	1	5	5	X
fbem-11051	80	2	.	.	X
fbem-11051	80	3	auditor	auditor	NOUN
fbem-11051	80	4	accountability	accountability	NOUN
fbem-11051	80	5	5.1	5.1	NUM
fbem-11051	80	6	.	.	PUNCT
fbem-11051	81	1	content	content	NOUN
fbem-11051	81	2	of	of	ADP
fbem-11051	81	3	the	the	DET
fbem-11051	81	4	auditor	auditor	NOUN
fbem-11051	81	5	's	's	PART
fbem-11051	81	6	accountability	accountability	NOUN
fbem-11051	81	7	system	system	NOUN
fbem-11051	81	8	the	the	DET
fbem-11051	81	9	two	two	NUM
fbem-11051	81	10	categories	category	NOUN
fbem-11051	81	11	of	of	ADP
fbem-11051	81	12	audit	audit	NOUN
fbem-11051	81	13	responsibilities	responsibility	NOUN
fbem-11051	81	14	that	that	PRON
fbem-11051	81	15	auditors	auditor	NOUN
fbem-11051	81	16	have	have	AUX
fbem-11051	81	17	are	be	AUX
fbem-11051	81	18	classified	classify	VERB
fbem-11051	81	19	as	as	ADP
fbem-11051	81	20	professional	professional	ADJ
fbem-11051	81	21	and	and	CCONJ
fbem-11051	81	22	legal	legal	ADJ
fbem-11051	81	23	audit	audit	NOUN
fbem-11051	81	24	responsibilities	responsibility	NOUN
fbem-11051	81	25	.	.	PUNCT
fbem-11051	82	1	audit	audit	VERB
fbem-11051	82	2	legal	legal	ADJ
fbem-11051	82	3	liability	liability	NOUN
fbem-11051	82	4	refers	refer	VERB
fbem-11051	82	5	to	to	ADP
fbem-11051	82	6	the	the	DET
fbem-11051	82	7	legal	legal	ADJ
fbem-11051	82	8	responsibility	responsibility	NOUN
fbem-11051	82	9	for	for	ADP
fbem-11051	82	10	significant	significant	ADJ
fbem-11051	82	11	losses	loss	NOUN
fbem-11051	82	12	incurred	incur	VERB
fbem-11051	82	13	by	by	ADP
fbem-11051	82	14	the	the	DET
fbem-11051	82	15	client	client	NOUN
fbem-11051	82	16	or	or	CCONJ
fbem-11051	82	17	other	other	ADJ
fbem-11051	82	18	stakeholders	stakeholder	NOUN
fbem-11051	82	19	as	as	ADP
fbem-11051	82	20	a	a	DET
fbem-11051	82	21	result	result	NOUN
fbem-11051	82	22	of	of	ADP
fbem-11051	82	23	improperly	improperly	ADV
fbem-11051	82	24	fulfilling	fulfil	VERB
fbem-11051	82	25	professional	professional	ADJ
fbem-11051	82	26	obligations	obligation	NOUN
fbem-11051	82	27	,	,	PUNCT
fbem-11051	82	28	whereas	whereas	SCONJ
fbem-11051	82	29	audit	audit	NOUN
fbem-11051	82	30	professional	professional	ADJ
fbem-11051	82	31	liability	liability	NOUN
fbem-11051	82	32	refers	refer	VERB
fbem-11051	82	33	to	to	ADP
fbem-11051	82	34	the	the	DET
fbem-11051	82	35	duties	duty	NOUN
fbem-11051	82	36	and	and	CCONJ
fbem-11051	82	37	obligations	obligation	NOUN
fbem-11051	82	38	of	of	ADP
fbem-11051	82	39	the	the	DET
fbem-11051	82	40	auditor	auditor	NOUN
fbem-11051	82	41	in	in	ADP
fbem-11051	82	42	the	the	DET
fbem-11051	82	43	conduct	conduct	NOUN
fbem-11051	82	44	of	of	ADP
fbem-11051	82	45	his	his	PRON
fbem-11051	82	46	or	or	CCONJ
fbem-11051	82	47	her	her	PRON
fbem-11051	82	48	business	business	NOUN
fbem-11051	82	49	.	.	PUNCT
fbem-11051	83	1	in	in	ADP
fbem-11051	83	2	the	the	DET
fbem-11051	83	3	auditing	auditing	NOUN
fbem-11051	83	4	standards	standard	NOUN
fbem-11051	83	5	for	for	ADP
fbem-11051	83	6	certified	certified	ADJ
fbem-11051	83	7	public	public	ADJ
fbem-11051	83	8	accountants	accountant	NOUN
fbem-11051	83	9	published	publish	VERB
fbem-11051	83	10	by	by	ADP
fbem-11051	83	11	the	the	DET
fbem-11051	83	12	chinese	chinese	PROPN
fbem-11051	83	13	institute	institute	PROPN
fbem-11051	83	14	of	of	ADP
fbem-11051	83	15	certified	certify	VERB
fbem-11051	83	16	public	public	ADJ
fbem-11051	83	17	accountants	accountant	NOUN
fbem-11051	83	18	(	(	PUNCT
fbem-11051	83	19	hereinafter	hereinafter	NOUN
fbem-11051	83	20	referred	refer	VERB
fbem-11051	83	21	to	to	ADP
fbem-11051	83	22	as	as	ADP
fbem-11051	83	23	"	"	PUNCT
fbem-11051	83	24	cicpa	cicpa	NOUN
fbem-11051	83	25	"	"	PUNCT
fbem-11051	83	26	)	)	PUNCT
fbem-11051	83	27	,	,	PUNCT
fbem-11051	83	28	auditors	auditor	NOUN
fbem-11051	83	29	'	'	PART
fbem-11051	83	30	obligations	obligation	NOUN
fbem-11051	83	31	and	and	CCONJ
fbem-11051	83	32	responsibilities	responsibility	NOUN
fbem-11051	83	33	in	in	ADP
fbem-11051	83	34	performing	perform	VERB
fbem-11051	83	35	auditing	auditing	NOUN
fbem-11051	83	36	services	service	NOUN
fbem-11051	83	37	are	be	AUX
fbem-11051	83	38	clearly	clearly	ADV
fbem-11051	83	39	outlined	outline	VERB
fbem-11051	83	40	.	.	PUNCT
fbem-11051	84	1	the	the	DET
fbem-11051	84	2	regulations	regulation	NOUN
fbem-11051	84	3	on	on	ADP
fbem-11051	84	4	certified	certified	ADJ
fbem-11051	84	5	public	public	ADJ
fbem-11051	84	6	accountants	accountant	NOUN
fbem-11051	84	7	,	,	PUNCT
fbem-11051	84	8	the	the	DET
fbem-11051	84	9	certified	certify	VERB
fbem-11051	84	10	public	public	ADJ
fbem-11051	84	11	accountants	accountant	NOUN
fbem-11051	84	12	law	law	NOUN
fbem-11051	84	13	,	,	PUNCT
fbem-11051	84	14	the	the	DET
fbem-11051	84	15	securities	security	NOUN
fbem-11051	84	16	law	law	NOUN
fbem-11051	84	17	,	,	PUNCT
fbem-11051	84	18	and	and	CCONJ
fbem-11051	84	19	other	other	ADJ
fbem-11051	84	20	pertinent	pertinent	ADJ
fbem-11051	84	21	laws	law	NOUN
fbem-11051	84	22	and	and	CCONJ
fbem-11051	84	23	regulations	regulation	NOUN
fbem-11051	84	24	272	272	NUM
fbem-11051	84	25	must	must	AUX
fbem-11051	84	26	all	all	ADV
fbem-11051	84	27	be	be	AUX
fbem-11051	84	28	followed	follow	VERB
fbem-11051	84	29	by	by	ADP
fbem-11051	84	30	auditors	auditor	NOUN
fbem-11051	84	31	in	in	ADP
fbem-11051	84	32	addition	addition	NOUN
fbem-11051	84	33	to	to	ADP
fbem-11051	84	34	the	the	DET
fbem-11051	84	35	cicpa	cicpa	NOUN
fbem-11051	84	36	's	's	PART
fbem-11051	84	37	auditing	auditing	NOUN
fbem-11051	84	38	standards	standard	NOUN
fbem-11051	84	39	.	.	PUNCT
fbem-11051	85	1	if	if	SCONJ
fbem-11051	85	2	the	the	DET
fbem-11051	85	3	financial	financial	ADJ
fbem-11051	85	4	statements	statement	NOUN
fbem-11051	85	5	of	of	ADP
fbem-11051	85	6	the	the	DET
fbem-11051	85	7	audited	audit	VERB
fbem-11051	85	8	entity	entity	NOUN
fbem-11051	85	9	have	have	AUX
fbem-11051	85	10	been	be	AUX
fbem-11051	85	11	prepared	prepare	VERB
fbem-11051	85	12	under	under	ADP
fbem-11051	85	13	an	an	DET
fbem-11051	85	14	appropriate	appropriate	ADJ
fbem-11051	85	15	basis	basis	NOUN
fbem-11051	85	16	for	for	ADP
fbem-11051	85	17	the	the	DET
fbem-11051	85	18	preparation	preparation	NOUN
fbem-11051	85	19	of	of	ADP
fbem-11051	85	20	the	the	DET
fbem-11051	85	21	financial	financial	ADJ
fbem-11051	85	22	report	report	NOUN
fbem-11051	85	23	and	and	CCONJ
fbem-11051	85	24	whether	whether	SCONJ
fbem-11051	85	25	they	they	PRON
fbem-11051	85	26	fairly	fairly	ADV
fbem-11051	85	27	present	present	VERB
fbem-11051	85	28	the	the	DET
fbem-11051	85	29	financial	financial	ADJ
fbem-11051	85	30	position	position	NOUN
fbem-11051	85	31	,	,	PUNCT
fbem-11051	85	32	results	result	NOUN
fbem-11051	85	33	of	of	ADP
fbem-11051	85	34	operations	operation	NOUN
fbem-11051	85	35	,	,	PUNCT
fbem-11051	85	36	and	and	CCONJ
fbem-11051	85	37	cash	cash	NOUN
fbem-11051	85	38	flows	flow	NOUN
fbem-11051	85	39	of	of	ADP
fbem-11051	85	40	the	the	DET
fbem-11051	85	41	audited	audit	VERB
fbem-11051	85	42	entity	entity	NOUN
fbem-11051	85	43	in	in	ADP
fbem-11051	85	44	all	all	DET
fbem-11051	85	45	material	material	NOUN
fbem-11051	85	46	respects	respect	NOUN
fbem-11051	85	47	,	,	PUNCT
fbem-11051	85	48	the	the	DET
fbem-11051	85	49	auditor	auditor	NOUN
fbem-11051	85	50	must	must	AUX
fbem-11051	85	51	express	express	VERB
fbem-11051	85	52	an	an	DET
fbem-11051	85	53	audit	audit	NOUN
fbem-11051	85	54	opinion	opinion	NOUN
fbem-11051	85	55	in	in	ADP
fbem-11051	85	56	performing	perform	VERB
fbem-11051	85	57	the	the	DET
fbem-11051	85	58	duties	duty	NOUN
fbem-11051	85	59	of	of	ADP
fbem-11051	85	60	the	the	DET
fbem-11051	85	61	auditing	auditing	NOUN
fbem-11051	85	62	profession	profession	NOUN
fbem-11051	85	63	following	follow	VERB
fbem-11051	85	64	auditing	auditing	NOUN
fbem-11051	85	65	standards	standard	NOUN
fbem-11051	85	66	.	.	PUNCT
fbem-11051	86	1	additionally	additionally	ADV
fbem-11051	86	2	,	,	PUNCT
fbem-11051	86	3	the	the	DET
fbem-11051	86	4	auditing	auditing	NOUN
fbem-11051	86	5	rules	rule	NOUN
fbem-11051	86	6	on	on	ADP
fbem-11051	86	7	fraud	fraud	NOUN
fbem-11051	86	8	put	put	VERB
fbem-11051	86	9	into	into	ADP
fbem-11051	86	10	place	place	NOUN
fbem-11051	86	11	after	after	ADP
fbem-11051	86	12	2007	2007	NUM
fbem-11051	86	13	emphasize	emphasize	VERB
fbem-11051	86	14	that	that	SCONJ
fbem-11051	86	15	the	the	DET
fbem-11051	86	16	auditor	auditor	NOUN
fbem-11051	86	17	must	must	AUX
fbem-11051	86	18	have	have	VERB
fbem-11051	86	19	a	a	DET
fbem-11051	86	20	reasonable	reasonable	ADJ
fbem-11051	86	21	level	level	NOUN
fbem-11051	86	22	of	of	ADP
fbem-11051	86	23	assurance	assurance	NOUN
fbem-11051	86	24	that	that	PRON
fbem-11051	86	25	the	the	DET
fbem-11051	86	26	financial	financial	ADJ
fbem-11051	86	27	statements	statement	NOUN
fbem-11051	86	28	,	,	PUNCT
fbem-11051	86	29	as	as	ADP
fbem-11051	86	30	a	a	DET
fbem-11051	86	31	whole	whole	NOUN
fbem-11051	86	32	,	,	PUNCT
fbem-11051	86	33	do	do	AUX
fbem-11051	86	34	not	not	PART
fbem-11051	86	35	contain	contain	VERB
fbem-11051	86	36	any	any	DET
fbem-11051	86	37	major	major	ADJ
fbem-11051	86	38	misstatements	misstatement	NOUN
fbem-11051	86	39	due	due	ADP
fbem-11051	86	40	to	to	ADP
fbem-11051	86	41	fraud	fraud	NOUN
fbem-11051	86	42	or	or	CCONJ
fbem-11051	86	43	error[6	error[6	NUM
fbem-11051	86	44	]	]	PUNCT
fbem-11051	86	45	.	.	PUNCT
fbem-11051	87	1	as	as	ADP
fbem-11051	87	2	a	a	DET
fbem-11051	87	3	result	result	NOUN
fbem-11051	87	4	,	,	PUNCT
fbem-11051	87	5	the	the	DET
fbem-11051	87	6	auditor	auditor	NOUN
fbem-11051	87	7	bears	bear	VERB
fbem-11051	87	8	a	a	DET
fbem-11051	87	9	heavy	heavy	ADJ
fbem-11051	87	10	burden	burden	NOUN
fbem-11051	87	11	for	for	ADP
fbem-11051	87	12	the	the	DET
fbem-11051	87	13	correctness	correctness	NOUN
fbem-11051	87	14	,	,	PUNCT
fbem-11051	87	15	completeness	completeness	NOUN
fbem-11051	87	16	,	,	PUNCT
fbem-11051	87	17	and	and	CCONJ
fbem-11051	87	18	veracity	veracity	NOUN
fbem-11051	87	19	of	of	ADP
fbem-11051	87	20	accounting	accounting	NOUN
fbem-11051	87	21	information	information	NOUN
fbem-11051	87	22	.	.	PUNCT
fbem-11051	88	1	the	the	DET
fbem-11051	88	2	certified	certified	ADJ
fbem-11051	88	3	public	public	ADJ
fbem-11051	88	4	accounting	accounting	NOUN
fbem-11051	88	5	profession	profession	NOUN
fbem-11051	88	6	was	be	AUX
fbem-11051	88	7	reintroduced	reintroduce	VERB
fbem-11051	88	8	in	in	ADP
fbem-11051	88	9	china	china	PROPN
fbem-11051	88	10	in	in	ADP
fbem-11051	88	11	1980	1980	NUM
fbem-11051	88	12	,	,	PUNCT
fbem-11051	88	13	but	but	CCONJ
fbem-11051	88	14	it	it	PRON
fbem-11051	88	15	was	be	AUX
fbem-11051	88	16	n't	not	PART
fbem-11051	88	17	until	until	ADP
fbem-11051	88	18	july	july	PROPN
fbem-11051	88	19	1986	1986	NUM
fbem-11051	88	20	's	's	PART
fbem-11051	88	21	promulgation	promulgation	NOUN
fbem-11051	88	22	of	of	ADP
fbem-11051	88	23	the	the	DET
fbem-11051	88	24	regulations	regulation	NOUN
fbem-11051	88	25	on	on	ADP
fbem-11051	88	26	certified	certify	VERB
fbem-11051	88	27	public	public	ADJ
fbem-11051	88	28	accountants	accountant	NOUN
fbem-11051	88	29	that	that	SCONJ
fbem-11051	88	30	it	it	PRON
fbem-11051	88	31	became	become	VERB
fbem-11051	88	32	a	a	DET
fbem-11051	88	33	matter	matter	NOUN
fbem-11051	88	34	of	of	ADP
fbem-11051	88	35	law	law	NOUN
fbem-11051	88	36	.	.	PUNCT
fbem-11051	89	1	the	the	DET
fbem-11051	89	2	cpa	cpa	PROPN
fbem-11051	89	3	regulations	regulation	NOUN
fbem-11051	89	4	impose	impose	VERB
fbem-11051	89	5	administrative	administrative	ADJ
fbem-11051	89	6	penalties	penalty	NOUN
fbem-11051	89	7	,	,	PUNCT
fbem-11051	89	8	such	such	ADJ
fbem-11051	89	9	as	as	ADP
fbem-11051	89	10	warnings	warning	NOUN
fbem-11051	89	11	,	,	PUNCT
fbem-11051	89	12	fines	fine	NOUN
fbem-11051	89	13	,	,	PUNCT
fbem-11051	89	14	suspensions	suspension	NOUN
fbem-11051	89	15	of	of	ADP
fbem-11051	89	16	practice	practice	NOUN
fbem-11051	89	17	,	,	PUNCT
fbem-11051	89	18	and	and	CCONJ
fbem-11051	89	19	revocation	revocation	NOUN
fbem-11051	89	20	of	of	ADP
fbem-11051	89	21	practice	practice	NOUN
fbem-11051	89	22	qualifications	qualification	NOUN
fbem-11051	89	23	,	,	PUNCT
fbem-11051	89	24	as	as	ADV
fbem-11051	89	25	well	well	ADV
fbem-11051	89	26	as	as	ADP
fbem-11051	89	27	criminal	criminal	ADJ
fbem-11051	89	28	liability	liability	NOUN
fbem-11051	89	29	for	for	ADP
fbem-11051	89	30	violations	violation	NOUN
fbem-11051	89	31	of	of	ADP
fbem-11051	89	32	criminal	criminal	ADJ
fbem-11051	89	33	law	law	NOUN
fbem-11051	89	34	that	that	PRON
fbem-11051	89	35	constitute	constitute	VERB
fbem-11051	89	36	offenses	offense	NOUN
fbem-11051	89	37	,	,	PUNCT
fbem-11051	89	38	on	on	ADP
fbem-11051	89	39	auditors	auditor	NOUN
fbem-11051	89	40	who	who	PRON
fbem-11051	89	41	violate	violate	VERB
fbem-11051	89	42	professional	professional	ADJ
fbem-11051	89	43	ethics	ethic	NOUN
fbem-11051	89	44	and	and	CCONJ
fbem-11051	89	45	have	have	VERB
fbem-11051	89	46	serious	serious	ADJ
fbem-11051	89	47	consequences	consequence	NOUN
fbem-11051	89	48	.	.	PUNCT
fbem-11051	90	1	administrative	administrative	ADJ
fbem-11051	90	2	and	and	CCONJ
fbem-11051	90	3	civil	civil	ADJ
fbem-11051	90	4	liabilities	liability	NOUN
fbem-11051	90	5	make	make	VERB
fbem-11051	90	6	up	up	ADP
fbem-11051	90	7	the	the	DET
fbem-11051	90	8	majority	majority	NOUN
fbem-11051	90	9	of	of	ADP
fbem-11051	90	10	an	an	DET
fbem-11051	90	11	auditor	auditor	NOUN
fbem-11051	90	12	's	's	PART
fbem-11051	90	13	audit	audit	NOUN
fbem-11051	90	14	-	-	PUNCT
fbem-11051	90	15	related	relate	VERB
fbem-11051	90	16	legal	legal	ADJ
fbem-11051	90	17	obligations	obligation	NOUN
fbem-11051	90	18	.	.	PUNCT
fbem-11051	91	1	however	however	ADV
fbem-11051	91	2	,	,	PUNCT
fbem-11051	91	3	since	since	SCONJ
fbem-11051	91	4	the	the	DET
fbem-11051	91	5	1990s	1990s	NUM
fbem-11051	91	6	,	,	PUNCT
fbem-11051	91	7	administrative	administrative	ADJ
fbem-11051	91	8	liabilities	liability	NOUN
fbem-11051	91	9	rather	rather	ADV
fbem-11051	91	10	than	than	ADP
fbem-11051	91	11	civil	civil	ADJ
fbem-11051	91	12	liabilities	liability	NOUN
fbem-11051	91	13	have	have	AUX
fbem-11051	91	14	typically	typically	ADV
fbem-11051	91	15	been	be	AUX
fbem-11051	91	16	addressed	address	VERB
fbem-11051	91	17	when	when	SCONJ
fbem-11051	91	18	it	it	PRON
fbem-11051	91	19	comes	come	VERB
fbem-11051	91	20	to	to	ADP
fbem-11051	91	21	the	the	DET
fbem-11051	91	22	legal	legal	ADJ
fbem-11051	91	23	obligations	obligation	NOUN
fbem-11051	91	24	faced	face	VERB
fbem-11051	91	25	by	by	ADP
fbem-11051	91	26	auditors	auditor	NOUN
fbem-11051	91	27	,	,	PUNCT
fbem-11051	91	28	whether	whether	SCONJ
fbem-11051	91	29	in	in	ADP
fbem-11051	91	30	terms	term	NOUN
fbem-11051	91	31	of	of	ADP
fbem-11051	91	32	the	the	DET
fbem-11051	91	33	applicable	applicable	ADJ
fbem-11051	91	34	legal	legal	ADJ
fbem-11051	91	35	standards	standard	NOUN
fbem-11051	91	36	on	on	ADP
fbem-11051	91	37	auditing	auditing	NOUN
fbem-11051	91	38	or	or	CCONJ
fbem-11051	91	39	audit	audit	VERB
fbem-11051	91	40	supervisory	supervisory	ADJ
fbem-11051	91	41	methods	method	NOUN
fbem-11051	91	42	.	.	PUNCT
fbem-11051	92	1	5.2	5.2	NUM
fbem-11051	92	2	.	.	PUNCT
fbem-11051	93	1	the	the	DET
fbem-11051	93	2	role	role	NOUN
fbem-11051	93	3	of	of	ADP
fbem-11051	93	4	the	the	DET
fbem-11051	93	5	auditor	auditor	NOUN
fbem-11051	93	6	's	's	PART
fbem-11051	93	7	accountability	accountability	NOUN
fbem-11051	93	8	system	system	NOUN
fbem-11051	93	9	5.2.1	5.2.1	NOUN
fbem-11051	93	10	.	.	PUNCT
fbem-11051	94	1	impact	impact	NOUN
fbem-11051	94	2	of	of	ADP
fbem-11051	94	3	auditor	auditor	NOUN
fbem-11051	94	4	accountability	accountability	NOUN
fbem-11051	94	5	on	on	ADP
fbem-11051	94	6	audit	audit	NOUN
fbem-11051	94	7	quality	quality	NOUN
fbem-11051	94	8	the	the	DET
fbem-11051	94	9	auditor	auditor	NOUN
fbem-11051	94	10	's	's	PART
fbem-11051	94	11	liability	liability	NOUN
fbem-11051	94	12	system	system	NOUN
fbem-11051	94	13	is	be	AUX
fbem-11051	94	14	a	a	DET
fbem-11051	94	15	set	set	NOUN
fbem-11051	94	16	of	of	ADP
fbem-11051	94	17	standards	standard	NOUN
fbem-11051	94	18	used	use	VERB
fbem-11051	94	19	to	to	PART
fbem-11051	94	20	control	control	VERB
fbem-11051	94	21	the	the	DET
fbem-11051	94	22	different	different	ADJ
fbem-11051	94	23	auditing	auditing	NOUN
fbem-11051	94	24	connections	connection	NOUN
fbem-11051	94	25	between	between	ADP
fbem-11051	94	26	auditors	auditor	NOUN
fbem-11051	94	27	during	during	ADP
fbem-11051	94	28	independent	independent	ADJ
fbem-11051	94	29	audits	audit	NOUN
fbem-11051	94	30	carried	carry	VERB
fbem-11051	94	31	out	out	ADP
fbem-11051	94	32	under	under	ADP
fbem-11051	94	33	particular	particular	ADJ
fbem-11051	94	34	conditions	condition	NOUN
fbem-11051	94	35	.	.	PUNCT
fbem-11051	95	1	it	it	PRON
fbem-11051	95	2	will	will	AUX
fbem-11051	95	3	be	be	AUX
fbem-11051	95	4	very	very	ADV
fbem-11051	95	5	helpful	helpful	ADJ
fbem-11051	95	6	in	in	ADP
fbem-11051	95	7	coordinating	coordinate	VERB
fbem-11051	95	8	the	the	DET
fbem-11051	95	9	relationship	relationship	NOUN
fbem-11051	95	10	between	between	ADP
fbem-11051	95	11	the	the	DET
fbem-11051	95	12	capital	capital	NOUN
fbem-11051	95	13	market	market	NOUN
fbem-11051	95	14	and	and	CCONJ
fbem-11051	95	15	the	the	DET
fbem-11051	95	16	stakeholders	stakeholder	NOUN
fbem-11051	95	17	,	,	PUNCT
fbem-11051	95	18	correcting	correct	VERB
fbem-11051	95	19	and	and	CCONJ
fbem-11051	95	20	preventing	prevent	VERB
fbem-11051	95	21	accounting	accounting	NOUN
fbem-11051	95	22	errors	error	NOUN
fbem-11051	95	23	and	and	CCONJ
fbem-11051	95	24	frauds	fraud	NOUN
fbem-11051	95	25	,	,	PUNCT
fbem-11051	95	26	as	as	ADV
fbem-11051	95	27	well	well	ADV
fbem-11051	95	28	as	as	ADP
fbem-11051	95	29	assisting	assist	VERB
fbem-11051	95	30	to	to	PART
fbem-11051	95	31	defend	defend	VERB
fbem-11051	95	32	the	the	DET
fbem-11051	95	33	fairness	fairness	NOUN
fbem-11051	95	34	of	of	ADP
fbem-11051	95	35	social	social	ADJ
fbem-11051	95	36	transactions	transaction	NOUN
fbem-11051	95	37	,	,	PUNCT
fbem-11051	95	38	if	if	SCONJ
fbem-11051	95	39	the	the	DET
fbem-11051	95	40	auditor	auditor	NOUN
fbem-11051	95	41	responsibility	responsibility	NOUN
fbem-11051	95	42	system	system	NOUN
fbem-11051	95	43	is	be	AUX
fbem-11051	95	44	properly	properly	ADV
fbem-11051	95	45	enforced	enforce	VERB
fbem-11051	95	46	.	.	PUNCT
fbem-11051	96	1	the	the	DET
fbem-11051	96	2	auditor	auditor	NOUN
fbem-11051	96	3	's	's	PART
fbem-11051	96	4	liability	liability	NOUN
fbem-11051	96	5	system	system	NOUN
fbem-11051	96	6	is	be	AUX
fbem-11051	96	7	distinct	distinct	ADJ
fbem-11051	96	8	from	from	ADP
fbem-11051	96	9	regular	regular	ADJ
fbem-11051	96	10	auditing	auditing	NOUN
fbem-11051	96	11	and	and	CCONJ
fbem-11051	96	12	is	be	AUX
fbem-11051	96	13	one	one	NUM
fbem-11051	96	14	of	of	ADP
fbem-11051	96	15	the	the	DET
fbem-11051	96	16	market	market	NOUN
fbem-11051	96	17	economy	economy	NOUN
fbem-11051	96	18	system	system	NOUN
fbem-11051	96	19	's	's	PART
fbem-11051	96	20	infrastructures	infrastructure	NOUN
fbem-11051	96	21	that	that	PRON
fbem-11051	96	22	is	be	AUX
fbem-11051	96	23	universally	universally	ADV
fbem-11051	96	24	applicable	applicable	ADJ
fbem-11051	96	25	to	to	ADP
fbem-11051	96	26	market	market	VERB
fbem-11051	96	27	economic	economic	ADJ
fbem-11051	96	28	activity	activity	NOUN
fbem-11051	96	29	.	.	PUNCT
fbem-11051	97	1	the	the	DET
fbem-11051	97	2	auditor	auditor	NOUN
fbem-11051	97	3	liability	liability	NOUN
fbem-11051	97	4	system	system	NOUN
fbem-11051	97	5	helps	help	VERB
fbem-11051	97	6	to	to	PART
fbem-11051	97	7	maintain	maintain	VERB
fbem-11051	97	8	social	social	ADJ
fbem-11051	97	9	and	and	CCONJ
fbem-11051	97	10	economic	economic	ADJ
fbem-11051	97	11	order	order	NOUN
fbem-11051	97	12	,	,	PUNCT
fbem-11051	97	13	improves	improve	VERB
fbem-11051	97	14	public	public	ADJ
fbem-11051	97	15	confidence	confidence	NOUN
fbem-11051	97	16	in	in	ADP
fbem-11051	97	17	the	the	DET
fbem-11051	97	18	auditing	auditing	NOUN
fbem-11051	97	19	profession	profession	NOUN
fbem-11051	97	20	,	,	PUNCT
fbem-11051	97	21	and	and	CCONJ
fbem-11051	97	22	protects	protect	VERB
fbem-11051	97	23	the	the	DET
fbem-11051	97	24	legitimate	legitimate	ADJ
fbem-11051	97	25	interests	interest	NOUN
fbem-11051	97	26	of	of	ADP
fbem-11051	97	27	the	the	DET
fbem-11051	97	28	auditing	auditing	NOUN
fbem-11051	97	29	institution	institution	NOUN
fbem-11051	97	30	and	and	CCONJ
fbem-11051	97	31	its	its	PRON
fbem-11051	97	32	auditors	auditor	NOUN
fbem-11051	97	33	from	from	ADP
fbem-11051	97	34	unjustified	unjustified	ADJ
fbem-11051	97	35	accusations	accusation	NOUN
fbem-11051	97	36	.	.	PUNCT
fbem-11051	98	1	it	it	PRON
fbem-11051	98	2	also	also	ADV
fbem-11051	98	3	supports	support	VERB
fbem-11051	98	4	the	the	DET
fbem-11051	98	5	study	study	NOUN
fbem-11051	98	6	of	of	ADP
fbem-11051	98	7	auditing	auditing	NOUN
fbem-11051	98	8	theory	theory	NOUN
fbem-11051	98	9	and	and	CCONJ
fbem-11051	98	10	forensics	forensic	NOUN
fbem-11051	98	11	as	as	ADV
fbem-11051	98	12	well	well	ADV
fbem-11051	98	13	as	as	ADP
fbem-11051	98	14	the	the	DET
fbem-11051	98	15	development	development	NOUN
fbem-11051	98	16	of	of	ADP
fbem-11051	98	17	contemporary	contemporary	ADJ
fbem-11051	98	18	auditing	auditing	NOUN
fbem-11051	98	19	talents	talent	NOUN
fbem-11051	98	20	.	.	PUNCT
fbem-11051	99	1	5.2.2	5.2.2	NUM
fbem-11051	99	2	.	.	PUNCT
fbem-11051	99	3	mechanisms	mechanism	NOUN
fbem-11051	99	4	for	for	ADP
fbem-11051	99	5	the	the	DET
fbem-11051	99	6	role	role	NOUN
fbem-11051	99	7	of	of	ADP
fbem-11051	99	8	the	the	DET
fbem-11051	99	9	auditor	auditor	NOUN
fbem-11051	99	10	's	's	PART
fbem-11051	99	11	accountability	accountability	NOUN
fbem-11051	99	12	system	system	NOUN
fbem-11051	99	13	audit	audit	NOUN
fbem-11051	99	14	risk	risk	NOUN
fbem-11051	99	15	,	,	PUNCT
fbem-11051	99	16	audit	audit	NOUN
fbem-11051	99	17	independence	independence	NOUN
fbem-11051	99	18	,	,	PUNCT
fbem-11051	99	19	auditor	auditor	NOUN
fbem-11051	99	20	professionalism	professionalism	NOUN
fbem-11051	99	21	,	,	PUNCT
fbem-11051	99	22	firm	firm	ADJ
fbem-11051	99	23	size	size	NOUN
fbem-11051	99	24	,	,	PUNCT
fbem-11051	99	25	audit	audit	NOUN
fbem-11051	99	26	quality	quality	NOUN
fbem-11051	99	27	control	control	NOUN
fbem-11051	99	28	tools	tool	NOUN
fbem-11051	99	29	,	,	PUNCT
fbem-11051	99	30	and	and	CCONJ
fbem-11051	99	31	many	many	ADJ
fbem-11051	99	32	other	other	ADJ
fbem-11051	99	33	factors	factor	NOUN
fbem-11051	99	34	influence	influence	NOUN
fbem-11051	99	35	audit	audit	NOUN
fbem-11051	99	36	quality	quality	NOUN
fbem-11051	99	37	.	.	PUNCT
fbem-11051	100	1	the	the	DET
fbem-11051	100	2	auditor	auditor	NOUN
fbem-11051	100	3	's	's	PART
fbem-11051	100	4	independence	independence	NOUN
fbem-11051	100	5	and	and	CCONJ
fbem-11051	100	6	professional	professional	ADJ
fbem-11051	100	7	competence	competence	NOUN
fbem-11051	100	8	are	be	AUX
fbem-11051	100	9	the	the	DET
fbem-11051	100	10	two	two	NUM
fbem-11051	100	11	key	key	ADJ
fbem-11051	100	12	characteristics	characteristic	NOUN
fbem-11051	100	13	of	of	ADP
fbem-11051	100	14	the	the	DET
fbem-11051	100	15	auditor	auditor	NOUN
fbem-11051	100	16	's	's	PART
fbem-11051	100	17	responsibility	responsibility	NOUN
fbem-11051	100	18	system	system	NOUN
fbem-11051	100	19	that	that	PRON
fbem-11051	100	20	have	have	VERB
fbem-11051	100	21	the	the	DET
fbem-11051	100	22	most	most	ADJ
fbem-11051	100	23	impact	impact	NOUN
fbem-11051	100	24	on	on	ADP
fbem-11051	100	25	the	the	DET
fbem-11051	100	26	audit	audit	NOUN
fbem-11051	100	27	's	's	PART
fbem-11051	100	28	quality	quality	NOUN
fbem-11051	100	29	.	.	PUNCT
fbem-11051	101	1	(	(	PUNCT
fbem-11051	101	2	1	1	X
fbem-11051	101	3	)	)	PUNCT
fbem-11051	101	4	relationship	relationship	NOUN
fbem-11051	101	5	between	between	ADP
fbem-11051	101	6	audit	audit	NOUN
fbem-11051	101	7	independence	independence	NOUN
fbem-11051	101	8	and	and	CCONJ
fbem-11051	101	9	audit	audit	NOUN
fbem-11051	101	10	quality	quality	NOUN
fbem-11051	101	11	.	.	PUNCT
fbem-11051	102	1	in	in	ADP
fbem-11051	102	2	the	the	DET
fbem-11051	102	3	auditing	auditing	NOUN
fbem-11051	102	4	standards	standard	NOUN
fbem-11051	102	5	,	,	PUNCT
fbem-11051	102	6	the	the	DET
fbem-11051	102	7	obligations	obligation	NOUN
fbem-11051	102	8	of	of	ADP
fbem-11051	102	9	the	the	DET
fbem-11051	102	10	audited	audit	VERB
fbem-11051	102	11	entity	entity	NOUN
fbem-11051	102	12	to	to	PART
fbem-11051	102	13	provide	provide	VERB
fbem-11051	102	14	true	true	ADJ
fbem-11051	102	15	and	and	CCONJ
fbem-11051	102	16	complete	complete	ADJ
fbem-11051	102	17	financial	financial	ADJ
fbem-11051	102	18	statements	statement	NOUN
fbem-11051	102	19	and	and	CCONJ
fbem-11051	102	20	information	information	NOUN
fbem-11051	102	21	and	and	CCONJ
fbem-11051	102	22	the	the	DET
fbem-11051	102	23	obligations	obligation	NOUN
fbem-11051	102	24	of	of	ADP
fbem-11051	102	25	the	the	DET
fbem-11051	102	26	auditor	auditor	NOUN
fbem-11051	102	27	to	to	PART
fbem-11051	102	28	conduct	conduct	VERB
fbem-11051	102	29	an	an	DET
fbem-11051	102	30	impartial	impartial	ADJ
fbem-11051	102	31	audit	audit	NOUN
fbem-11051	102	32	are	be	AUX
fbem-11051	102	33	clearly	clearly	ADV
fbem-11051	102	34	defined	define	VERB
fbem-11051	102	35	,	,	PUNCT
fbem-11051	102	36	which	which	PRON
fbem-11051	102	37	protects	protect	VERB
fbem-11051	102	38	the	the	DET
fbem-11051	102	39	auditor	auditor	NOUN
fbem-11051	102	40	's	's	PART
fbem-11051	102	41	legal	legal	ADJ
fbem-11051	102	42	rights	right	NOUN
fbem-11051	102	43	and	and	CCONJ
fbem-11051	102	44	interests	interest	NOUN
fbem-11051	102	45	and	and	CCONJ
fbem-11051	102	46	enables	enable	VERB
fbem-11051	102	47	the	the	DET
fbem-11051	102	48	audit	audit	NOUN
fbem-11051	102	49	to	to	PART
fbem-11051	102	50	be	be	AUX
fbem-11051	102	51	performed	perform	VERB
fbem-11051	102	52	by	by	ADP
fbem-11051	102	53	the	the	DET
fbem-11051	102	54	auditing	auditing	NOUN
fbem-11051	102	55	standards	standard	NOUN
fbem-11051	102	56	.	.	PUNCT
fbem-11051	103	1	an	an	DET
fbem-11051	103	2	auditor	auditor	NOUN
fbem-11051	103	3	who	who	PRON
fbem-11051	103	4	transgresses	transgress	VERB
fbem-11051	103	5	professional	professional	ADJ
fbem-11051	103	6	standards	standard	NOUN
fbem-11051	103	7	and	and	CCONJ
fbem-11051	103	8	issues	issue	NOUN
fbem-11051	103	9	an	an	DET
fbem-11051	103	10	unsuitable	unsuitable	ADJ
fbem-11051	103	11	opinion	opinion	NOUN
fbem-11051	103	12	in	in	ADP
fbem-11051	103	13	an	an	DET
fbem-11051	103	14	audit	audit	NOUN
fbem-11051	103	15	report	report	NOUN
fbem-11051	103	16	may	may	AUX
fbem-11051	103	17	be	be	AUX
fbem-11051	103	18	subject	subject	ADJ
fbem-11051	103	19	to	to	ADP
fbem-11051	103	20	civil	civil	ADJ
fbem-11051	103	21	or	or	CCONJ
fbem-11051	103	22	even	even	ADV
fbem-11051	103	23	criminal	criminal	ADJ
fbem-11051	103	24	liability	liability	NOUN
fbem-11051	103	25	in	in	ADP
fbem-11051	103	26	addition	addition	NOUN
fbem-11051	103	27	to	to	ADP
fbem-11051	103	28	administrative	administrative	ADJ
fbem-11051	103	29	penalties	penalty	NOUN
fbem-11051	103	30	,	,	PUNCT
fbem-11051	103	31	as	as	SCONJ
fbem-11051	103	32	was	be	AUX
fbem-11051	103	33	the	the	DET
fbem-11051	103	34	case	case	NOUN
fbem-11051	103	35	in	in	ADP
fbem-11051	103	36	this	this	DET
fbem-11051	103	37	instance	instance	NOUN
fbem-11051	103	38	where	where	SCONJ
fbem-11051	103	39	both	both	DET
fbem-11051	103	40	certified	certify	VERB
fbem-11051	103	41	public	public	ADJ
fbem-11051	103	42	accountants	accountant	NOUN
fbem-11051	103	43	were	be	AUX
fbem-11051	103	44	given	give	VERB
fbem-11051	103	45	warnings	warning	NOUN
fbem-11051	103	46	and	and	CCONJ
fbem-11051	103	47	fines	fine	NOUN
fbem-11051	103	48	.	.	PUNCT
fbem-11051	104	1	as	as	ADP
fbem-11051	104	2	a	a	DET
fbem-11051	104	3	result	result	NOUN
fbem-11051	104	4	,	,	PUNCT
fbem-11051	104	5	the	the	DET
fbem-11051	104	6	auditor	auditor	NOUN
fbem-11051	104	7	liability	liability	NOUN
fbem-11051	104	8	system	system	NOUN
fbem-11051	104	9	can	can	AUX
fbem-11051	104	10	,	,	PUNCT
fbem-11051	104	11	to	to	ADP
fbem-11051	104	12	a	a	DET
fbem-11051	104	13	certain	certain	ADJ
fbem-11051	104	14	extent	extent	NOUN
fbem-11051	104	15	,	,	PUNCT
fbem-11051	104	16	prevent	prevent	VERB
fbem-11051	104	17	auditors	auditor	NOUN
fbem-11051	104	18	from	from	ADP
fbem-11051	104	19	breaking	break	VERB
fbem-11051	104	20	the	the	DET
fbem-11051	104	21	law	law	NOUN
fbem-11051	104	22	,	,	PUNCT
fbem-11051	104	23	strengthen	strengthen	VERB
fbem-11051	104	24	their	their	PRON
fbem-11051	104	25	sense	sense	NOUN
fbem-11051	104	26	of	of	ADP
fbem-11051	104	27	professional	professional	ADJ
fbem-11051	104	28	ethics	ethic	NOUN
fbem-11051	104	29	,	,	PUNCT
fbem-11051	104	30	increase	increase	VERB
fbem-11051	104	31	the	the	DET
fbem-11051	104	32	independence	independence	NOUN
fbem-11051	104	33	of	of	ADP
fbem-11051	104	34	auditing	auditing	NOUN
fbem-11051	104	35	,	,	PUNCT
fbem-11051	104	36	and	and	CCONJ
fbem-11051	104	37	enable	enable	VERB
fbem-11051	104	38	them	they	PRON
fbem-11051	104	39	to	to	PART
fbem-11051	104	40	exercise	exercise	VERB
fbem-11051	104	41	true	true	ADJ
fbem-11051	104	42	professional	professional	ADJ
fbem-11051	104	43	judgment	judgment	NOUN
fbem-11051	104	44	free	free	ADJ
fbem-11051	104	45	from	from	ADP
fbem-11051	104	46	outside	outside	ADJ
fbem-11051	104	47	interference	interference	NOUN
fbem-11051	104	48	,	,	PUNCT
fbem-11051	104	49	all	all	PRON
fbem-11051	104	50	of	of	ADP
fbem-11051	104	51	which	which	PRON
fbem-11051	104	52	will	will	AUX
fbem-11051	104	53	enhance	enhance	VERB
fbem-11051	104	54	the	the	DET
fbem-11051	104	55	auditing	auditing	NOUN
fbem-11051	104	56	's	's	PART
fbem-11051	104	57	quality	quality	NOUN
fbem-11051	104	58	.	.	PUNCT
fbem-11051	105	1	(	(	PUNCT
fbem-11051	105	2	2	2	X
fbem-11051	105	3	)	)	PUNCT
fbem-11051	105	4	the	the	DET
fbem-11051	105	5	connection	connection	NOUN
fbem-11051	105	6	between	between	ADP
fbem-11051	105	7	the	the	DET
fbem-11051	105	8	caliber	caliber	NOUN
fbem-11051	105	9	of	of	ADP
fbem-11051	105	10	the	the	DET
fbem-11051	105	11	audit	audit	NOUN
fbem-11051	105	12	and	and	CCONJ
fbem-11051	105	13	the	the	DET
fbem-11051	105	14	professionalism	professionalism	NOUN
fbem-11051	105	15	of	of	ADP
fbem-11051	105	16	the	the	DET
fbem-11051	105	17	auditor	auditor	NOUN
fbem-11051	105	18	.	.	PUNCT
fbem-11051	106	1	in	in	ADP
fbem-11051	106	2	a	a	DET
fbem-11051	106	3	risk	risk	NOUN
fbem-11051	106	4	-	-	PUNCT
fbem-11051	106	5	oriented	orient	VERB
fbem-11051	106	6	audit	audit	NOUN
fbem-11051	106	7	,	,	PUNCT
fbem-11051	106	8	the	the	DET
fbem-11051	106	9	auditor	auditor	NOUN
fbem-11051	106	10	must	must	AUX
fbem-11051	106	11	manage	manage	VERB
fbem-11051	106	12	risks	risk	NOUN
fbem-11051	106	13	throughout	throughout	ADP
fbem-11051	106	14	the	the	DET
fbem-11051	106	15	audit	audit	NOUN
fbem-11051	106	16	process	process	NOUN
fbem-11051	106	17	,	,	PUNCT
fbem-11051	106	18	evaluate	evaluate	VERB
fbem-11051	106	19	how	how	SCONJ
fbem-11051	106	20	well	well	ADV
fbem-11051	106	21	the	the	DET
fbem-11051	106	22	unit	unit	NOUN
fbem-11051	106	23	's	's	PART
fbem-11051	106	24	internal	internal	ADJ
fbem-11051	106	25	controls	control	NOUN
fbem-11051	106	26	are	be	AUX
fbem-11051	106	27	working	work	VERB
fbem-11051	106	28	,	,	PUNCT
fbem-11051	106	29	and	and	CCONJ
fbem-11051	106	30	be	be	AUX
fbem-11051	106	31	aware	aware	ADJ
fbem-11051	106	32	of	of	ADP
fbem-11051	106	33	potential	potential	ADJ
fbem-11051	106	34	risks	risk	NOUN
fbem-11051	106	35	.	.	PUNCT
fbem-11051	107	1	the	the	DET
fbem-11051	107	2	applicable	applicable	ADJ
fbem-11051	107	3	audit	audit	NOUN
fbem-11051	107	4	procedures	procedure	NOUN
fbem-11051	107	5	need	need	VERB
fbem-11051	107	6	to	to	PART
fbem-11051	107	7	be	be	AUX
fbem-11051	107	8	strengthened	strengthen	VERB
fbem-11051	107	9	if	if	SCONJ
fbem-11051	107	10	significant	significant	ADJ
fbem-11051	107	11	risks	risk	NOUN
fbem-11051	107	12	are	be	AUX
fbem-11051	107	13	found	find	VERB
fbem-11051	107	14	in	in	ADP
fbem-11051	107	15	the	the	DET
fbem-11051	107	16	assessment	assessment	NOUN
fbem-11051	107	17	.	.	PUNCT
fbem-11051	108	1	this	this	DET
fbem-11051	108	2	integrated	integrate	VERB
fbem-11051	108	3	approach	approach	NOUN
fbem-11051	108	4	to	to	ADP
fbem-11051	108	5	auditing	auditing	NOUN
fbem-11051	108	6	places	place	NOUN
fbem-11051	108	7	greater	great	ADJ
fbem-11051	108	8	demands	demand	NOUN
fbem-11051	108	9	on	on	ADP
fbem-11051	108	10	the	the	DET
fbem-11051	108	11	auditor	auditor	NOUN
fbem-11051	108	12	to	to	PART
fbem-11051	108	13	make	make	VERB
fbem-11051	108	14	sure	sure	ADJ
fbem-11051	108	15	that	that	SCONJ
fbem-11051	108	16	the	the	DET
fbem-11051	108	17	audit	audit	NOUN
fbem-11051	108	18	project	project	NOUN
fbem-11051	108	19	team	team	NOUN
fbem-11051	108	20	conducts	conduct	VERB
fbem-11051	108	21	the	the	DET
fbem-11051	108	22	audit	audit	NOUN
fbem-11051	108	23	in	in	ADP
fbem-11051	108	24	a	a	DET
fbem-11051	108	25	focused	focused	ADJ
fbem-11051	108	26	manner	manner	NOUN
fbem-11051	108	27	and	and	CCONJ
fbem-11051	108	28	improves	improve	VERB
fbem-11051	108	29	the	the	DET
fbem-11051	108	30	audit	audit	NOUN
fbem-11051	108	31	quality	quality	NOUN
fbem-11051	108	32	while	while	SCONJ
fbem-11051	108	33	saving	save	VERB
fbem-11051	108	34	time	time	NOUN
fbem-11051	108	35	,	,	PUNCT
fbem-11051	108	36	money	money	NOUN
fbem-11051	108	37	,	,	PUNCT
fbem-11051	108	38	and	and	CCONJ
fbem-11051	108	39	audit	audit	NOUN
fbem-11051	108	40	resources	resource	NOUN
fbem-11051	108	41	.	.	PUNCT
fbem-11051	109	1	the	the	DET
fbem-11051	109	2	results	result	NOUN
fbem-11051	109	3	of	of	ADP
fbem-11051	109	4	the	the	DET
fbem-11051	109	5	audit	audit	NOUN
fbem-11051	109	6	risk	risk	NOUN
fbem-11051	109	7	assessment	assessment	NOUN
fbem-11051	109	8	are	be	AUX
fbem-11051	109	9	used	use	VERB
fbem-11051	109	10	as	as	ADP
fbem-11051	109	11	a	a	DET
fbem-11051	109	12	prerequisite	prerequisite	NOUN
fbem-11051	109	13	for	for	ADP
fbem-11051	109	14	the	the	DET
fbem-11051	109	15	development	development	NOUN
fbem-11051	109	16	of	of	ADP
fbem-11051	109	17	the	the	DET
fbem-11051	109	18	audit	audit	NOUN
fbem-11051	109	19	implementation	implementation	NOUN
fbem-11051	109	20	plan	plan	NOUN
fbem-11051	109	21	.	.	PUNCT
fbem-11051	110	1	(	(	PUNCT
fbem-11051	110	2	3	3	X
fbem-11051	110	3	)	)	PUNCT
fbem-11051	110	4	relationship	relationship	NOUN
fbem-11051	110	5	between	between	ADP
fbem-11051	110	6	the	the	DET
fbem-11051	110	7	professional	professional	ADJ
fbem-11051	110	8	competence	competence	NOUN
fbem-11051	110	9	of	of	ADP
fbem-11051	110	10	the	the	DET
fbem-11051	110	11	auditor	auditor	NOUN
fbem-11051	110	12	and	and	CCONJ
fbem-11051	110	13	audit	audit	NOUN
fbem-11051	110	14	independence	independence	NOUN
fbem-11051	110	15	.	.	PUNCT
fbem-11051	111	1	the	the	DET
fbem-11051	111	2	foundation	foundation	NOUN
fbem-11051	111	3	of	of	ADP
fbem-11051	111	4	the	the	DET
fbem-11051	111	5	audit	audit	NOUN
fbem-11051	111	6	process	process	NOUN
fbem-11051	111	7	and	and	CCONJ
fbem-11051	111	8	the	the	DET
fbem-11051	111	9	heart	heart	NOUN
fbem-11051	111	10	of	of	ADP
fbem-11051	111	11	the	the	DET
fbem-11051	111	12	audit	audit	NOUN
fbem-11051	111	13	cost	cost	NOUN
fbem-11051	111	14	is	be	AUX
fbem-11051	111	15	the	the	DET
fbem-11051	111	16	independence	independence	NOUN
fbem-11051	111	17	of	of	ADP
fbem-11051	111	18	the	the	DET
fbem-11051	111	19	auditor	auditor	NOUN
fbem-11051	111	20	[	[	X
fbem-11051	111	21	7	7	NUM
fbem-11051	111	22	]	]	PUNCT
fbem-11051	111	23	.	.	PUNCT
fbem-11051	112	1	if	if	SCONJ
fbem-11051	112	2	the	the	DET
fbem-11051	112	3	auditor	auditor	NOUN
fbem-11051	112	4	is	be	AUX
fbem-11051	112	5	unable	unable	ADJ
fbem-11051	112	6	to	to	PART
fbem-11051	112	7	preserve	preserve	VERB
fbem-11051	112	8	their	their	PRON
fbem-11051	112	9	independence	independence	NOUN
fbem-11051	112	10	,	,	PUNCT
fbem-11051	112	11	they	they	PRON
fbem-11051	112	12	will	will	AUX
fbem-11051	112	13	lose	lose	VERB
fbem-11051	112	14	their	their	PRON
fbem-11051	112	15	capacity	capacity	NOUN
fbem-11051	112	16	to	to	PART
fbem-11051	112	17	exercise	exercise	VERB
fbem-11051	112	18	objective	objective	ADJ
fbem-11051	112	19	,	,	PUNCT
fbem-11051	112	20	true	true	ADJ
fbem-11051	112	21	professional	professional	ADJ
fbem-11051	112	22	judgment	judgment	NOUN
fbem-11051	112	23	,	,	PUNCT
fbem-11051	112	24	which	which	PRON
fbem-11051	112	25	will	will	AUX
fbem-11051	112	26	not	not	PART
fbem-11051	112	27	only	only	ADV
fbem-11051	112	28	cause	cause	VERB
fbem-11051	112	29	the	the	DET
fbem-11051	112	30	financial	financial	ADJ
fbem-11051	112	31	report	report	NOUN
fbem-11051	112	32	's	's	PART
fbem-11051	112	33	dependability	dependability	NOUN
fbem-11051	112	34	to	to	PART
fbem-11051	112	35	drop	drop	VERB
fbem-11051	112	36	but	but	CCONJ
fbem-11051	112	37	also	also	ADV
fbem-11051	112	38	taint	taint	VERB
fbem-11051	112	39	the	the	DET
fbem-11051	112	40	audit	audit	NOUN
fbem-11051	112	41	report	report	NOUN
fbem-11051	112	42	that	that	PRON
fbem-11051	112	43	is	be	AUX
fbem-11051	112	44	ultimately	ultimately	ADV
fbem-11051	112	45	issued	issue	VERB
fbem-11051	112	46	.	.	PUNCT
fbem-11051	113	1	the	the	DET
fbem-11051	113	2	degree	degree	NOUN
fbem-11051	113	3	of	of	ADP
fbem-11051	113	4	audit	audit	NOUN
fbem-11051	113	5	quality	quality	NOUN
fbem-11051	113	6	is	be	AUX
fbem-11051	113	7	directly	directly	ADV
fbem-11051	113	8	influenced	influence	VERB
fbem-11051	113	9	by	by	ADP
fbem-11051	113	10	the	the	DET
fbem-11051	113	11	auditor	auditor	NOUN
fbem-11051	113	12	's	's	PART
fbem-11051	113	13	level	level	NOUN
fbem-11051	113	14	of	of	ADP
fbem-11051	113	15	professional	professional	ADJ
fbem-11051	113	16	competence	competence	NOUN
fbem-11051	113	17	;	;	PUNCT
fbem-11051	113	18	if	if	SCONJ
fbem-11051	113	19	the	the	DET
fbem-11051	113	20	auditor	auditor	NOUN
fbem-11051	113	21	has	have	VERB
fbem-11051	113	22	a	a	DET
fbem-11051	113	23	high	high	ADJ
fbem-11051	113	24	level	level	NOUN
fbem-11051	113	25	of	of	ADP
fbem-11051	113	26	competence	competence	NOUN
fbem-11051	113	27	and	and	CCONJ
fbem-11051	113	28	substantial	substantial	ADJ
fbem-11051	113	29	practical	practical	ADJ
fbem-11051	113	30	experience	experience	NOUN
fbem-11051	113	31	,	,	PUNCT
fbem-11051	113	32	this	this	PRON
fbem-11051	113	33	can	can	AUX
fbem-11051	113	34	both	both	PRON
fbem-11051	113	35	enhance	enhance	VERB
fbem-11051	113	36	audit	audit	NOUN
fbem-11051	113	37	quality	quality	NOUN
fbem-11051	113	38	and	and	CCONJ
fbem-11051	113	39	reduce	reduce	VERB
fbem-11051	113	40	audit	audit	NOUN
fbem-11051	113	41	costs	cost	NOUN
fbem-11051	113	42	.	.	PUNCT
fbem-11051	114	1	5.3	5.3	NUM
fbem-11051	114	2	.	.	PUNCT
fbem-11051	114	3	linkage	linkage	NOUN
fbem-11051	114	4	between	between	ADP
fbem-11051	114	5	auditor	auditor	NOUN
fbem-11051	114	6	's	's	PART
fbem-11051	114	7	responsibilities	responsibility	NOUN
fbem-11051	114	8	and	and	CCONJ
fbem-11051	114	9	accounting	accounting	NOUN
fbem-11051	114	10	firm	firm	NOUN
fbem-11051	114	11	's	's	PART
fbem-11051	114	12	responsibilities	responsibility	NOUN
fbem-11051	114	13	the	the	DET
fbem-11051	114	14	primary	primary	ADJ
fbem-11051	114	15	accountability	accountability	NOUN
fbem-11051	114	16	for	for	ADP
fbem-11051	114	17	the	the	DET
fbem-11051	114	18	audit	audit	NOUN
fbem-11051	114	19	's	's	PART
fbem-11051	114	20	findings	finding	NOUN
fbem-11051	114	21	rests	rest	VERB
fbem-11051	114	22	with	with	ADP
fbem-11051	114	23	the	the	DET
fbem-11051	114	24	accounting	accounting	NOUN
fbem-11051	114	25	firm	firm	NOUN
fbem-11051	114	26	.	.	PUNCT
fbem-11051	115	1	the	the	DET
fbem-11051	115	2	accounting	accounting	NOUN
fbem-11051	115	3	company	company	NOUN
fbem-11051	115	4	is	be	AUX
fbem-11051	115	5	the	the	DET
fbem-11051	115	6	one	one	NUM
fbem-11051	115	7	that	that	PRON
fbem-11051	115	8	publishes	publish	VERB
fbem-11051	115	9	the	the	DET
fbem-11051	115	10	audit	audit	NOUN
fbem-11051	115	11	report	report	NOUN
fbem-11051	115	12	,	,	PUNCT
fbem-11051	115	13	and	and	CCONJ
fbem-11051	115	14	it	it	PRON
fbem-11051	115	15	is	be	AUX
fbem-11051	115	16	also	also	ADV
fbem-11051	115	17	the	the	DET
fbem-11051	115	18	one	one	NOUN
fbem-11051	115	19	who	who	PRON
fbem-11051	115	20	is	be	AUX
fbem-11051	115	21	accountable	accountable	ADJ
fbem-11051	115	22	for	for	ADP
fbem-11051	115	23	any	any	DET
fbem-11051	115	24	errors	error	NOUN
fbem-11051	115	25	that	that	PRON
fbem-11051	115	26	may	may	AUX
fbem-11051	115	27	appear	appear	VERB
fbem-11051	115	28	in	in	ADP
fbem-11051	115	29	it	it	PRON
fbem-11051	115	30	.	.	PUNCT
fbem-11051	116	1	after	after	ADP
fbem-11051	116	2	accepting	accept	VERB
fbem-11051	116	3	responsibility	responsibility	NOUN
fbem-11051	116	4	,	,	PUNCT
fbem-11051	116	5	the	the	DET
fbem-11051	116	6	accounting	accounting	NOUN
fbem-11051	116	7	firm	firm	NOUN
fbem-11051	116	8	must	must	AUX
fbem-11051	116	9	determine	determine	VERB
fbem-11051	116	10	internally	internally	ADV
fbem-11051	116	11	where	where	SCONJ
fbem-11051	116	12	the	the	DET
fbem-11051	116	13	issues	issue	NOUN
fbem-11051	116	14	are	be	AUX
fbem-11051	116	15	,	,	PUNCT
fbem-11051	116	16	such	such	ADJ
fbem-11051	116	17	as	as	ADP
fbem-11051	116	18	whether	whether	SCONJ
fbem-11051	116	19	the	the	DET
fbem-11051	116	20	auditors	auditor	NOUN
fbem-11051	116	21	involved	involve	VERB
fbem-11051	116	22	in	in	ADP
fbem-11051	116	23	the	the	DET
fbem-11051	116	24	audit	audit	NOUN
fbem-11051	116	25	were	be	AUX
fbem-11051	116	26	conscientious	conscientious	ADJ
fbem-11051	116	27	,	,	PUNCT
fbem-11051	116	28	whether	whether	SCONJ
fbem-11051	116	29	they	they	PRON
fbem-11051	116	30	were	be	AUX
fbem-11051	116	31	bought	buy	VERB
fbem-11051	116	32	off	off	ADP
fbem-11051	116	33	,	,	PUNCT
fbem-11051	116	34	or	or	CCONJ
fbem-11051	116	35	whether	whether	SCONJ
fbem-11051	116	36	their	their	PRON
fbem-11051	116	37	level	level	NOUN
fbem-11051	116	38	of	of	ADP
fbem-11051	116	39	expertise	expertise	NOUN
fbem-11051	116	40	was	be	AUX
fbem-11051	116	41	insufficient	insufficient	ADJ
fbem-11051	116	42	given	give	VERB
fbem-11051	116	43	the	the	DET
fbem-11051	116	44	complexity	complexity	NOUN
fbem-11051	116	45	of	of	ADP
fbem-11051	116	46	the	the	DET
fbem-11051	116	47	project	project	NOUN
fbem-11051	116	48	.	.	PUNCT
fbem-11051	117	1	legal	legal	ADJ
fbem-11051	117	2	liability	liability	NOUN
fbem-11051	117	3	exists	exist	VERB
fbem-11051	117	4	for	for	ADP
fbem-11051	117	5	signatory	signatory	NOUN
fbem-11051	117	6	auditors	auditor	NOUN
fbem-11051	117	7	.	.	PUNCT
fbem-11051	118	1	the	the	DET
fbem-11051	118	2	criteria	criterion	NOUN
fbem-11051	118	3	for	for	ADP
fbem-11051	118	4	determining	determine	VERB
fbem-11051	118	5	whether	whether	SCONJ
fbem-11051	118	6	an	an	DET
fbem-11051	118	7	auditor	auditor	NOUN
fbem-11051	118	8	has	have	AUX
fbem-11051	118	9	erred	err	VERB
fbem-11051	118	10	in	in	ADP
fbem-11051	118	11	his	his	PRON
fbem-11051	118	12	or	or	CCONJ
fbem-11051	118	13	her	her	PRON
fbem-11051	118	14	professional	professional	ADJ
fbem-11051	118	15	conduct	conduct	NOUN
fbem-11051	118	16	are	be	AUX
fbem-11051	118	17	diligence	diligence	NOUN
fbem-11051	118	18	,	,	PUNCT
fbem-11051	118	19	prudence	prudence	NOUN
fbem-11051	118	20	,	,	PUNCT
fbem-11051	118	21	and	and	CCONJ
fbem-11051	118	22	due	due	ADJ
fbem-11051	118	23	diligence	diligence	NOUN
fbem-11051	118	24	,	,	PUNCT
fbem-11051	118	25	and	and	CCONJ
fbem-11051	118	26	the	the	DET
fbem-11051	118	27	key	key	NOUN
fbem-11051	118	28	to	to	ADP
fbem-11051	118	29	figuring	figure	VERB
fbem-11051	118	30	out	out	ADP
fbem-11051	118	31	whether	whether	SCONJ
fbem-11051	118	32	an	an	DET
fbem-11051	118	33	auditor	auditor	NOUN
fbem-11051	118	34	has	have	AUX
fbem-11051	118	35	been	be	AUX
fbem-11051	118	36	prudent	prudent	ADJ
fbem-11051	118	37	is	be	AUX
fbem-11051	118	38	whether	whether	SCONJ
fbem-11051	118	39	he	he	PRON
fbem-11051	118	40	or	or	CCONJ
fbem-11051	118	41	she	she	PRON
fbem-11051	118	42	has	have	AUX
fbem-11051	118	43	adhered	adhere	VERB
fbem-11051	118	44	to	to	ADP
fbem-11051	118	45	best	good	ADJ
fbem-11051	118	46	practices	practice	NOUN
fbem-11051	118	47	for	for	ADP
fbem-11051	118	48	carrying	carry	VERB
fbem-11051	118	49	out	out	ADP
fbem-11051	118	50	audit	audit	NOUN
fbem-11051	118	51	procedures	procedure	NOUN
fbem-11051	118	52	,	,	PUNCT
fbem-11051	118	53	carrying	carry	VERB
fbem-11051	118	54	out	out	ADP
fbem-11051	118	55	the	the	DET
fbem-11051	118	56	audit	audit	NOUN
fbem-11051	118	57	work	work	NOUN
fbem-11051	118	58	,	,	PUNCT
fbem-11051	118	59	and	and	CCONJ
fbem-11051	118	60	issuing	issue	VERB
fbem-11051	118	61	the	the	DET
fbem-11051	118	62	audit	audit	NOUN
fbem-11051	118	63	report	report	NOUN
fbem-11051	118	64	.	.	PUNCT
fbem-11051	119	1	it	it	PRON
fbem-11051	119	2	can	can	AUX
fbem-11051	119	3	not	not	PART
fbem-11051	119	4	be	be	AUX
fbem-11051	119	5	guaranteed	guarantee	VERB
fbem-11051	119	6	that	that	SCONJ
fbem-11051	119	7	all	all	DET
fbem-11051	119	8	omissions	omission	NOUN
fbem-11051	119	9	and	and	CCONJ
fbem-11051	119	10	frauds	fraud	NOUN
fbem-11051	119	11	will	will	AUX
fbem-11051	119	12	be	be	AUX
fbem-11051	119	13	found	find	VERB
fbem-11051	119	14	in	in	ADP
fbem-11051	119	15	a	a	DET
fbem-11051	119	16	timely	timely	ADJ
fbem-11051	119	17	way	way	NOUN
fbem-11051	119	18	due	due	ADJ
fbem-11051	119	19	to	to	ADP
fbem-11051	119	20	audit	audit	VERB
fbem-11051	119	21	risk	risk	NOUN
fbem-11051	119	22	and	and	CCONJ
fbem-11051	119	23	audit	audit	NOUN
fbem-11051	119	24	technique	technique	NOUN
fbem-11051	119	25	constraints	constraint	NOUN
fbem-11051	119	26	.	.	PUNCT
fbem-11051	120	1	to	to	PART
fbem-11051	120	2	ensure	ensure	VERB
fbem-11051	120	3	the	the	DET
fbem-11051	120	4	independence	independence	NOUN
fbem-11051	120	5	of	of	ADP
fbem-11051	120	6	the	the	DET
fbem-11051	120	7	auditor	auditor	NOUN
fbem-11051	120	8	in	in	ADP
fbem-11051	120	9	the	the	DET
fbem-11051	120	10	course	course	NOUN
fbem-11051	120	11	of	of	ADP
fbem-11051	120	12	practice	practice	NOUN
fbem-11051	120	13	and	and	CCONJ
fbem-11051	120	14	to	to	PART
fbem-11051	120	15	supervise	supervise	VERB
fbem-11051	120	16	the	the	DET
fbem-11051	120	17	effective	effective	ADJ
fbem-11051	120	18	implementation	implementation	NOUN
fbem-11051	120	19	of	of	ADP
fbem-11051	120	20	measures	measure	NOUN
fbem-11051	120	21	to	to	PART
fbem-11051	120	22	ensure	ensure	VERB
fbem-11051	120	23	the	the	DET
fbem-11051	120	24	quality	quality	NOUN
fbem-11051	120	25	of	of	ADP
fbem-11051	120	26	the	the	DET
fbem-11051	120	27	audit	audit	NOUN
fbem-11051	120	28	,	,	PUNCT
fbem-11051	120	29	auditors	auditor	NOUN
fbem-11051	120	30	should	should	AUX
fbem-11051	120	31	follow	follow	VERB
fbem-11051	120	32	the	the	DET
fbem-11051	120	33	audit	audit	NOUN
fbem-11051	120	34	273	273	NUM
fbem-11051	120	35	process	process	NOUN
fbem-11051	120	36	as	as	SCONJ
fbem-11051	120	37	outlined	outline	VERB
fbem-11051	120	38	in	in	ADP
fbem-11051	120	39	the	the	DET
fbem-11051	120	40	china	china	PROPN
fbem-11051	120	41	auditing	auditing	NOUN
fbem-11051	120	42	standards	standard	NOUN
fbem-11051	120	43	for	for	ADP
fbem-11051	120	44	certified	certified	ADJ
fbem-11051	120	45	public	public	ADJ
fbem-11051	120	46	accountants	accountant	NOUN
fbem-11051	120	47	,	,	PUNCT
fbem-11051	120	48	and	and	CCONJ
fbem-11051	120	49	accounting	accounting	NOUN
fbem-11051	120	50	firms	firm	NOUN
fbem-11051	120	51	should	should	AUX
fbem-11051	120	52	establish	establish	VERB
fbem-11051	120	53	systems	system	NOUN
fbem-11051	120	54	related	relate	VERB
fbem-11051	120	55	to	to	ADP
fbem-11051	120	56	quality	quality	NOUN
fbem-11051	120	57	control	control	NOUN
fbem-11051	120	58	and	and	CCONJ
fbem-11051	120	59	implement	implement	VERB
fbem-11051	120	60	quality	quality	NOUN
fbem-11051	120	61	control	control	NOUN
fbem-11051	120	62	processes	process	NOUN
fbem-11051	120	63	in	in	ADP
fbem-11051	120	64	their	their	PRON
fbem-11051	120	65	audit	audit	NOUN
fbem-11051	120	66	engagements	engagement	NOUN
fbem-11051	120	67	.	.	PUNCT
fbem-11051	121	1	they	they	PRON
fbem-11051	121	2	should	should	AUX
fbem-11051	121	3	also	also	ADV
fbem-11051	121	4	choose	choose	VERB
fbem-11051	121	5	their	their	PRON
fbem-11051	121	6	clientele	clientele	NOUN
fbem-11051	121	7	carefully	carefully	ADV
fbem-11051	121	8	.	.	PUNCT
fbem-11051	122	1	5.4	5.4	NUM
fbem-11051	122	2	.	.	PUNCT
fbem-11051	122	3	existing	exist	VERB
fbem-11051	122	4	problems	problem	NOUN
fbem-11051	122	5	with	with	ADP
fbem-11051	122	6	the	the	DET
fbem-11051	122	7	auditor	auditor	NOUN
fbem-11051	122	8	's	's	PART
fbem-11051	122	9	liability	liability	NOUN
fbem-11051	122	10	regime	regime	NOUN
fbem-11051	122	11	from	from	ADP
fbem-11051	122	12	the	the	DET
fbem-11051	122	13	prior	prior	ADJ
fbem-11051	122	14	case	case	NOUN
fbem-11051	122	15	studies	study	NOUN
fbem-11051	122	16	,	,	PUNCT
fbem-11051	122	17	it	it	PRON
fbem-11051	122	18	is	be	AUX
fbem-11051	122	19	clear	clear	ADJ
fbem-11051	122	20	that	that	SCONJ
fbem-11051	122	21	the	the	DET
fbem-11051	122	22	auditor	auditor	NOUN
fbem-11051	122	23	responsibility	responsibility	NOUN
fbem-11051	122	24	system	system	NOUN
fbem-11051	122	25	had	have	VERB
fbem-11051	122	26	a	a	DET
fbem-11051	122	27	very	very	ADV
fbem-11051	122	28	small	small	ADJ
fbem-11051	122	29	impact	impact	NOUN
fbem-11051	122	30	on	on	ADP
fbem-11051	122	31	shinewing	shinewing	NOUN
fbem-11051	122	32	's	's	PART
fbem-11051	122	33	audit	audit	NOUN
fbem-11051	122	34	of	of	ADP
fbem-11051	122	35	letv	letv	ADJ
fbem-11051	122	36	.	.	PUNCT
fbem-11051	123	1	the	the	DET
fbem-11051	123	2	auditor	auditor	NOUN
fbem-11051	123	3	did	do	AUX
fbem-11051	123	4	not	not	PART
fbem-11051	123	5	conduct	conduct	VERB
fbem-11051	123	6	the	the	DET
fbem-11051	123	7	auditing	auditing	NOUN
fbem-11051	123	8	procedure	procedure	NOUN
fbem-11051	123	9	with	with	ADP
fbem-11051	123	10	due	due	ADJ
fbem-11051	123	11	care	care	NOUN
fbem-11051	123	12	and	and	CCONJ
fbem-11051	123	13	professionalism	professionalism	NOUN
fbem-11051	123	14	,	,	PUNCT
fbem-11051	123	15	according	accord	VERB
fbem-11051	123	16	to	to	ADP
fbem-11051	123	17	auditing	auditing	NOUN
fbem-11051	123	18	standards	standard	NOUN
fbem-11051	123	19	.	.	PUNCT
fbem-11051	124	1	by	by	ADP
fbem-11051	124	2	examining	examine	VERB
fbem-11051	124	3	the	the	DET
fbem-11051	124	4	issues	issue	NOUN
fbem-11051	124	5	,	,	PUNCT
fbem-11051	124	6	it	it	PRON
fbem-11051	124	7	is	be	AUX
fbem-11051	124	8	possible	possible	ADJ
fbem-11051	124	9	to	to	PART
fbem-11051	124	10	presume	presume	VERB
fbem-11051	124	11	that	that	SCONJ
fbem-11051	124	12	the	the	DET
fbem-11051	124	13	auditor	auditor	NOUN
fbem-11051	124	14	in	in	ADP
fbem-11051	124	15	this	this	DET
fbem-11051	124	16	case	case	NOUN
fbem-11051	124	17	lacked	lack	VERB
fbem-11051	124	18	the	the	DET
fbem-11051	124	19	necessary	necessary	ADJ
fbem-11051	124	20	level	level	NOUN
fbem-11051	124	21	of	of	ADP
fbem-11051	124	22	expertise	expertise	NOUN
fbem-11051	124	23	in	in	ADP
fbem-11051	124	24	practice	practice	NOUN
fbem-11051	124	25	and	and	CCONJ
fbem-11051	124	26	that	that	SCONJ
fbem-11051	124	27	they	they	PRON
fbem-11051	124	28	failed	fail	VERB
fbem-11051	124	29	to	to	PART
fbem-11051	124	30	uphold	uphold	VERB
fbem-11051	124	31	independence	independence	NOUN
fbem-11051	124	32	during	during	ADP
fbem-11051	124	33	the	the	DET
fbem-11051	124	34	execution	execution	NOUN
fbem-11051	124	35	of	of	ADP
fbem-11051	124	36	this	this	DET
fbem-11051	124	37	auditing	auditing	NOUN
fbem-11051	124	38	engagement	engagement	NOUN
fbem-11051	124	39	.	.	PUNCT
fbem-11051	125	1	the	the	DET
fbem-11051	125	2	head	head	NOUN
fbem-11051	125	3	of	of	ADP
fbem-11051	125	4	shinewing	shinewing	NOUN
fbem-11051	125	5	's	's	PART
fbem-11051	125	6	project	project	NOUN
fbem-11051	125	7	quality	quality	NOUN
fbem-11051	125	8	failed	fail	VERB
fbem-11051	125	9	to	to	PART
fbem-11051	125	10	identify	identify	VERB
fbem-11051	125	11	the	the	DET
fbem-11051	125	12	aforementioned	aforementioned	ADJ
fbem-11051	125	13	issues	issue	NOUN
fbem-11051	125	14	during	during	ADP
fbem-11051	125	15	the	the	DET
fbem-11051	125	16	subsequent	subsequent	ADJ
fbem-11051	125	17	accounting	accounting	NOUN
fbem-11051	125	18	firm	firm	NOUN
fbem-11051	125	19	's	's	PART
fbem-11051	125	20	review	review	NOUN
fbem-11051	125	21	of	of	ADP
fbem-11051	125	22	the	the	DET
fbem-11051	125	23	project	project	NOUN
fbem-11051	125	24	's	's	PART
fbem-11051	125	25	quality	quality	NOUN
fbem-11051	125	26	and	and	CCONJ
fbem-11051	125	27	issued	issue	VERB
fbem-11051	125	28	an	an	DET
fbem-11051	125	29	unqualified	unqualified	ADJ
fbem-11051	125	30	audit	audit	NOUN
fbem-11051	125	31	report	report	NOUN
fbem-11051	125	32	,	,	PUNCT
fbem-11051	125	33	which	which	PRON
fbem-11051	125	34	suggests	suggest	VERB
fbem-11051	125	35	that	that	SCONJ
fbem-11051	125	36	there	there	PRON
fbem-11051	125	37	are	be	VERB
fbem-11051	125	38	also	also	ADV
fbem-11051	125	39	weaknesses	weakness	NOUN
fbem-11051	125	40	in	in	ADP
fbem-11051	125	41	the	the	DET
fbem-11051	125	42	accounting	accounting	NOUN
fbem-11051	125	43	firm	firm	NOUN
fbem-11051	125	44	's	's	PART
fbem-11051	125	45	internal	internal	ADJ
fbem-11051	125	46	controls	control	NOUN
fbem-11051	125	47	.	.	PUNCT
fbem-11051	126	1	the	the	DET
fbem-11051	126	2	investors	investor	NOUN
fbem-11051	126	3	of	of	ADP
fbem-11051	126	4	letv	letv	PROPN
fbem-11051	126	5	demanded	demand	VERB
fbem-11051	126	6	that	that	SCONJ
fbem-11051	126	7	letv	letv	ADJ
fbem-11051	126	8	bear	bear	VERB
fbem-11051	126	9	the	the	DET
fbem-11051	126	10	civil	civil	ADJ
fbem-11051	126	11	liability	liability	NOUN
fbem-11051	126	12	of	of	ADP
fbem-11051	126	13	misrepresentation	misrepresentation	NOUN
fbem-11051	126	14	infringement	infringement	NOUN
fbem-11051	126	15	and	and	CCONJ
fbem-11051	126	16	that	that	SCONJ
fbem-11051	126	17	shinewing	shinewing	NOUN
fbem-11051	126	18	accounting	accounting	NOUN
fbem-11051	126	19	firm	firm	NOUN
fbem-11051	126	20	bears	bear	VERB
fbem-11051	126	21	the	the	DET
fbem-11051	126	22	joint	joint	ADJ
fbem-11051	126	23	and	and	CCONJ
fbem-11051	126	24	several	several	ADJ
fbem-11051	126	25	liabilities	liability	NOUN
fbem-11051	126	26	for	for	ADP
fbem-11051	126	27	the	the	DET
fbem-11051	126	28	misrepresentation	misrepresentation	NOUN
fbem-11051	126	29	even	even	ADV
fbem-11051	126	30	though	though	SCONJ
fbem-11051	126	31	shinewing	shinewing	NOUN
fbem-11051	126	32	and	and	CCONJ
fbem-11051	126	33	the	the	DET
fbem-11051	126	34	two	two	NUM
fbem-11051	126	35	signing	signing	NOUN
fbem-11051	126	36	certified	certify	VERB
fbem-11051	126	37	public	public	ADJ
fbem-11051	126	38	accountants	accountant	NOUN
fbem-11051	126	39	were	be	AUX
fbem-11051	126	40	subject	subject	ADJ
fbem-11051	126	41	to	to	ADP
fbem-11051	126	42	corresponding	correspond	VERB
fbem-11051	126	43	administrative	administrative	ADJ
fbem-11051	126	44	penalties	penalty	NOUN
fbem-11051	126	45	from	from	ADP
fbem-11051	126	46	the	the	DET
fbem-11051	126	47	perspective	perspective	NOUN
fbem-11051	126	48	of	of	ADP
fbem-11051	126	49	auditing	audit	VERB
fbem-11051	126	50	legal	legal	ADJ
fbem-11051	126	51	liability	liability	NOUN
fbem-11051	126	52	.	.	PUNCT
fbem-11051	127	1	this	this	PRON
fbem-11051	127	2	demonstrates	demonstrate	VERB
fbem-11051	127	3	that	that	SCONJ
fbem-11051	127	4	there	there	PRON
fbem-11051	127	5	are	be	VERB
fbem-11051	127	6	still	still	ADV
fbem-11051	127	7	a	a	DET
fbem-11051	127	8	few	few	ADJ
fbem-11051	127	9	issues	issue	NOUN
fbem-11051	127	10	with	with	ADP
fbem-11051	127	11	the	the	DET
fbem-11051	127	12	auditor	auditor	NOUN
fbem-11051	127	13	responsibility	responsibility	NOUN
fbem-11051	127	14	system	system	NOUN
fbem-11051	127	15	,	,	PUNCT
fbem-11051	127	16	starting	start	VERB
fbem-11051	127	17	with	with	ADP
fbem-11051	127	18	gaps	gap	NOUN
fbem-11051	127	19	in	in	ADP
fbem-11051	127	20	the	the	DET
fbem-11051	127	21	pertinent	pertinent	ADJ
fbem-11051	127	22	laws	law	NOUN
fbem-11051	127	23	governing	govern	VERB
fbem-11051	127	24	auditor	auditor	NOUN
fbem-11051	127	25	independence	independence	NOUN
fbem-11051	127	26	.	.	PUNCT
fbem-11051	128	1	the	the	DET
fbem-11051	128	2	basic	basic	ADJ
fbem-11051	128	3	code	code	NOUN
fbem-11051	128	4	of	of	ADP
fbem-11051	128	5	professional	professional	ADJ
fbem-11051	128	6	ethics	ethic	NOUN
fbem-11051	128	7	for	for	ADP
fbem-11051	128	8	certified	certified	ADJ
fbem-11051	128	9	public	public	ADJ
fbem-11051	128	10	accountants	accountant	NOUN
fbem-11051	128	11	,	,	PUNCT
fbem-11051	128	12	which	which	PRON
fbem-11051	128	13	states	state	VERB
fbem-11051	128	14	that	that	SCONJ
fbem-11051	128	15	"	"	PUNCT
fbem-11051	128	16	a	a	DET
fbem-11051	128	17	certified	certified	ADJ
fbem-11051	128	18	public	public	ADJ
fbem-11051	128	19	accountant	accountant	NOUN
fbem-11051	128	20	shall	shall	AUX
fbem-11051	128	21	not	not	PART
fbem-11051	128	22	concurrently	concurrently	ADV
fbem-11051	128	23	engage	engage	VERB
fbem-11051	128	24	in	in	ADP
fbem-11051	128	25	,	,	PUNCT
fbem-11051	128	26	or	or	CCONJ
fbem-11051	128	27	take	take	VERB
fbem-11051	128	28	up	up	ADP
fbem-11051	128	29	,	,	PUNCT
fbem-11051	128	30	any	any	DET
fbem-11051	128	31	other	other	ADJ
fbem-11051	128	32	business	business	NOUN
fbem-11051	128	33	or	or	CCONJ
fbem-11051	128	34	position	position	NOUN
fbem-11051	128	35	that	that	PRON
fbem-11051	128	36	is	be	AUX
fbem-11051	128	37	incompatible	incompatible	ADJ
fbem-11051	128	38	with	with	ADP
fbem-11051	128	39	his	his	PRON
fbem-11051	128	40	/	/	SYM
fbem-11051	128	41	her	her	PRON
fbem-11051	128	42	performance	performance	NOUN
fbem-11051	128	43	of	of	ADP
fbem-11051	128	44	auditing	auditing	NOUN
fbem-11051	128	45	or	or	CCONJ
fbem-11051	128	46	other	other	ADJ
fbem-11051	128	47	forensic	forensic	ADJ
fbem-11051	128	48	accounting	accounting	NOUN
fbem-11051	128	49	,	,	PUNCT
fbem-11051	128	50	"	"	PUNCT
fbem-11051	128	51	is	be	AUX
fbem-11051	128	52	one	one	NUM
fbem-11051	128	53	such	such	ADJ
fbem-11051	128	54	law	law	NOUN
fbem-11051	128	55	and	and	CCONJ
fbem-11051	128	56	regulation	regulation	NOUN
fbem-11051	128	57	that	that	PRON
fbem-11051	128	58	the	the	DET
fbem-11051	128	59	auditor	auditor	NOUN
fbem-11051	128	60	must	must	AUX
fbem-11051	128	61	abide	abide	VERB
fbem-11051	128	62	by	by	ADP
fbem-11051	128	63	in	in	ADP
fbem-11051	128	64	addition	addition	NOUN
fbem-11051	128	65	to	to	ADP
fbem-11051	128	66	the	the	DET
fbem-11051	128	67	cpa	cpa	NOUN
fbem-11051	128	68	auditing	auditing	NOUN
fbem-11051	128	69	standards	standard	NOUN
fbem-11051	128	70	issued	issue	VERB
fbem-11051	128	71	by	by	ADP
fbem-11051	128	72	the	the	DET
fbem-11051	128	73	cicpa	cicpa	NOUN
fbem-11051	128	74	.	.	PUNCT
fbem-11051	129	1	however	however	ADV
fbem-11051	129	2	,	,	PUNCT
fbem-11051	129	3	some	some	DET
fbem-11051	129	4	accounting	accounting	NOUN
fbem-11051	129	5	firms	firm	NOUN
fbem-11051	129	6	offer	offer	VERB
fbem-11051	129	7	their	their	PRON
fbem-11051	129	8	clients	client	NOUN
fbem-11051	129	9	more	more	ADV
fbem-11051	129	10	than	than	ADP
fbem-11051	129	11	just	just	ADV
fbem-11051	129	12	auditing	auditing	NOUN
fbem-11051	129	13	services	service	NOUN
fbem-11051	129	14	;	;	PUNCT
fbem-11051	129	15	they	they	PRON
fbem-11051	129	16	may	may	AUX
fbem-11051	129	17	also	also	ADV
fbem-11051	129	18	offer	offer	VERB
fbem-11051	129	19	bookkeeping	bookkeeping	NOUN
fbem-11051	129	20	,	,	PUNCT
fbem-11051	129	21	tax	tax	NOUN
fbem-11051	129	22	preparation	preparation	NOUN
fbem-11051	129	23	,	,	PUNCT
fbem-11051	129	24	financial	financial	ADJ
fbem-11051	129	25	counseling	counseling	NOUN
fbem-11051	129	26	,	,	PUNCT
fbem-11051	129	27	and	and	CCONJ
fbem-11051	129	28	other	other	ADJ
fbem-11051	129	29	services	service	NOUN
fbem-11051	129	30	,	,	PUNCT
fbem-11051	129	31	which	which	PRON
fbem-11051	129	32	could	could	AUX
fbem-11051	129	33	prevent	prevent	VERB
fbem-11051	129	34	accounting	accounting	NOUN
fbem-11051	129	35	firms	firm	NOUN
fbem-11051	129	36	and	and	CCONJ
fbem-11051	129	37	auditors	auditor	NOUN
fbem-11051	129	38	from	from	ADP
fbem-11051	129	39	fully	fully	ADV
fbem-11051	129	40	maintaining	maintain	VERB
fbem-11051	129	41	their	their	PRON
fbem-11051	129	42	independence	independence	NOUN
fbem-11051	129	43	and	and	CCONJ
fbem-11051	129	44	force	force	VERB
fbem-11051	129	45	them	they	PRON
fbem-11051	129	46	to	to	PART
fbem-11051	129	47	issue	issue	VERB
fbem-11051	129	48	audit	audit	NOUN
fbem-11051	129	49	opinions	opinion	NOUN
fbem-11051	129	50	that	that	PRON
fbem-11051	129	51	are	be	AUX
fbem-11051	129	52	inappropriate	inappropriate	ADJ
fbem-11051	129	53	for	for	ADP
fbem-11051	129	54	the	the	DET
fbem-11051	129	55	situation	situation	NOUN
fbem-11051	129	56	.	.	PUNCT
fbem-11051	130	1	additionally	additionally	ADV
fbem-11051	130	2	,	,	PUNCT
fbem-11051	130	3	this	this	DET
fbem-11051	130	4	clause	clause	NOUN
fbem-11051	130	5	has	have	AUX
fbem-11051	130	6	not	not	PART
fbem-11051	130	7	been	be	AUX
fbem-11051	130	8	discussed	discuss	VERB
fbem-11051	130	9	in	in	ADP
fbem-11051	130	10	detail	detail	NOUN
fbem-11051	130	11	at	at	ADP
fbem-11051	130	12	the	the	DET
fbem-11051	130	13	legal	legal	ADJ
fbem-11051	130	14	level	level	NOUN
fbem-11051	130	15	and	and	CCONJ
fbem-11051	130	16	is	be	AUX
fbem-11051	130	17	not	not	PART
fbem-11051	130	18	sufficiently	sufficiently	ADV
fbem-11051	130	19	explicit	explicit	ADJ
fbem-11051	130	20	,	,	PUNCT
fbem-11051	130	21	making	make	VERB
fbem-11051	130	22	it	it	PRON
fbem-11051	130	23	challenging	challenge	VERB
fbem-11051	130	24	to	to	PART
fbem-11051	130	25	put	put	VERB
fbem-11051	130	26	into	into	ADP
fbem-11051	130	27	practice	practice	NOUN
fbem-11051	130	28	.	.	PUNCT
fbem-11051	131	1	second	second	ADV
fbem-11051	131	2	,	,	PUNCT
fbem-11051	131	3	there	there	PRON
fbem-11051	131	4	is	be	VERB
fbem-11051	131	5	no	no	DET
fbem-11051	131	6	oversight	oversight	NOUN
fbem-11051	131	7	of	of	ADP
fbem-11051	131	8	audit	audit	NOUN
fbem-11051	131	9	quality	quality	NOUN
fbem-11051	131	10	control	control	NOUN
fbem-11051	131	11	.	.	PUNCT
fbem-11051	132	1	we	we	PRON
fbem-11051	132	2	can	can	AUX
fbem-11051	132	3	infer	infer	VERB
fbem-11051	132	4	from	from	ADP
fbem-11051	132	5	the	the	DET
fbem-11051	132	6	shinewing	shinewing	NOUN
fbem-11051	132	7	audit	audit	NOUN
fbem-11051	132	8	's	's	PART
fbem-11051	132	9	failure	failure	NOUN
fbem-11051	132	10	that	that	SCONJ
fbem-11051	132	11	the	the	DET
fbem-11051	132	12	accounting	accounting	NOUN
fbem-11051	132	13	firm	firm	NOUN
fbem-11051	132	14	did	do	AUX
fbem-11051	132	15	not	not	PART
fbem-11051	132	16	exercise	exercise	VERB
fbem-11051	132	17	due	due	ADJ
fbem-11051	132	18	diligence	diligence	NOUN
fbem-11051	132	19	in	in	ADP
fbem-11051	132	20	its	its	PRON
fbem-11051	132	21	capacity	capacity	NOUN
fbem-11051	132	22	as	as	ADP
fbem-11051	132	23	the	the	DET
fbem-11051	132	24	project	project	NOUN
fbem-11051	132	25	's	's	PART
fbem-11051	132	26	executor	executor	NOUN
fbem-11051	132	27	and	and	CCONJ
fbem-11051	132	28	quality	quality	NOUN
fbem-11051	132	29	control	control	NOUN
fbem-11051	132	30	supervisor	supervisor	NOUN
fbem-11051	132	31	.	.	PUNCT
fbem-11051	133	1	and	and	CCONJ
fbem-11051	133	2	the	the	DET
fbem-11051	133	3	management	management	NOUN
fbem-11051	133	4	organization	organization	NOUN
fbem-11051	133	5	of	of	ADP
fbem-11051	133	6	cicpa	cicpa	PROPN
fbem-11051	133	7	only	only	ADV
fbem-11051	133	8	carries	carry	VERB
fbem-11051	133	9	out	out	ADP
fbem-11051	133	10	some	some	DET
fbem-11051	133	11	random	random	ADJ
fbem-11051	133	12	inspections	inspection	NOUN
fbem-11051	133	13	on	on	ADP
fbem-11051	133	14	accounting	accounting	NOUN
fbem-11051	133	15	companies	company	NOUN
fbem-11051	133	16	at	at	ADP
fbem-11051	133	17	the	the	DET
fbem-11051	133	18	end	end	NOUN
fbem-11051	133	19	of	of	ADP
fbem-11051	133	20	each	each	DET
fbem-11051	133	21	year	year	NOUN
fbem-11051	133	22	,	,	PUNCT
fbem-11051	133	23	which	which	PRON
fbem-11051	133	24	are	be	AUX
fbem-11051	133	25	not	not	PART
fbem-11051	133	26	vast	vast	ADJ
fbem-11051	133	27	in	in	ADP
fbem-11051	133	28	number	number	NOUN
fbem-11051	133	29	and	and	CCONJ
fbem-11051	133	30	arbitrary	arbitrary	ADJ
fbem-11051	133	31	,	,	PUNCT
fbem-11051	133	32	and	and	CCONJ
fbem-11051	133	33	so	so	ADV
fbem-11051	133	34	can	can	AUX
fbem-11051	133	35	not	not	PART
fbem-11051	133	36	play	play	VERB
fbem-11051	133	37	an	an	DET
fbem-11051	133	38	effective	effective	ADJ
fbem-11051	133	39	supervisory	supervisory	ADJ
fbem-11051	133	40	function	function	NOUN
fbem-11051	133	41	.	.	PUNCT
fbem-11051	134	1	6	6	X
fbem-11051	134	2	.	.	PUNCT
fbem-11051	134	3	recommendations	recommendation	NOUN
fbem-11051	134	4	for	for	ADP
fbem-11051	134	5	improving	improve	VERB
fbem-11051	134	6	audit	audit	NOUN
fbem-11051	134	7	quality	quality	NOUN
fbem-11051	134	8	under	under	ADP
fbem-11051	134	9	the	the	DET
fbem-11051	134	10	auditor	auditor	NOUN
fbem-11051	134	11	's	's	PART
fbem-11051	134	12	accountability	accountability	NOUN
fbem-11051	134	13	system	system	NOUN
fbem-11051	134	14	the	the	DET
fbem-11051	134	15	complexity	complexity	NOUN
fbem-11051	134	16	and	and	CCONJ
fbem-11051	134	17	diversity	diversity	NOUN
fbem-11051	134	18	of	of	ADP
fbem-11051	134	19	china	china	PROPN
fbem-11051	134	20	's	's	PART
fbem-11051	134	21	society	society	NOUN
fbem-11051	134	22	and	and	CCONJ
fbem-11051	134	23	economy	economy	NOUN
fbem-11051	134	24	,	,	PUNCT
fbem-11051	134	25	as	as	ADV
fbem-11051	134	26	well	well	ADV
fbem-11051	134	27	as	as	ADP
fbem-11051	134	28	the	the	DET
fbem-11051	134	29	country	country	NOUN
fbem-11051	134	30	's	's	PART
fbem-11051	134	31	quick	quick	ADJ
fbem-11051	134	32	development	development	NOUN
fbem-11051	134	33	,	,	PUNCT
fbem-11051	134	34	have	have	AUX
fbem-11051	134	35	raised	raise	VERB
fbem-11051	134	36	both	both	CCONJ
fbem-11051	134	37	the	the	DET
fbem-11051	134	38	danger	danger	NOUN
fbem-11051	134	39	and	and	CCONJ
fbem-11051	134	40	the	the	DET
fbem-11051	134	41	difficulty	difficulty	NOUN
fbem-11051	134	42	of	of	ADP
fbem-11051	134	43	auditing	auditing	NOUN
fbem-11051	134	44	work	work	NOUN
fbem-11051	134	45	.	.	PUNCT
fbem-11051	135	1	the	the	DET
fbem-11051	135	2	auditor	auditor	NOUN
fbem-11051	135	3	may	may	AUX
fbem-11051	135	4	not	not	PART
fbem-11051	135	5	be	be	AUX
fbem-11051	135	6	able	able	ADJ
fbem-11051	135	7	to	to	PART
fbem-11051	135	8	recognize	recognize	VERB
fbem-11051	135	9	that	that	SCONJ
fbem-11051	135	10	the	the	DET
fbem-11051	135	11	financial	financial	ADJ
fbem-11051	135	12	statements	statement	NOUN
fbem-11051	135	13	,	,	PUNCT
fbem-11051	135	14	accounting	accounting	NOUN
fbem-11051	135	15	information	information	NOUN
fbem-11051	135	16	,	,	PUNCT
fbem-11051	135	17	and	and	CCONJ
fbem-11051	135	18	other	other	ADJ
fbem-11051	135	19	electronic	electronic	ADJ
fbem-11051	135	20	information	information	NOUN
fbem-11051	135	21	provided	provide	VERB
fbem-11051	135	22	by	by	ADP
fbem-11051	135	23	the	the	DET
fbem-11051	135	24	audited	audit	VERB
fbem-11051	135	25	entity	entity	NOUN
fbem-11051	135	26	may	may	AUX
fbem-11051	135	27	be	be	AUX
fbem-11051	135	28	incomplete	incomplete	ADJ
fbem-11051	135	29	and	and	CCONJ
fbem-11051	135	30	false	false	ADJ
fbem-11051	135	31	due	due	ADJ
fbem-11051	135	32	to	to	ADP
fbem-11051	135	33	information	information	NOUN
fbem-11051	135	34	asymmetry	asymmetry	NOUN
fbem-11051	135	35	,	,	PUNCT
fbem-11051	135	36	and	and	CCONJ
fbem-11051	135	37	the	the	DET
fbem-11051	135	38	auditors	auditor	NOUN
fbem-11051	135	39	'	'	PART
fbem-11051	135	40	lack	lack	NOUN
fbem-11051	135	41	of	of	ADP
fbem-11051	135	42	professional	professional	ADJ
fbem-11051	135	43	competence	competence	NOUN
fbem-11051	135	44	and	and	CCONJ
fbem-11051	135	45	experience	experience	NOUN
fbem-11051	135	46	may	may	AUX
fbem-11051	135	47	also	also	ADV
fbem-11051	135	48	significantly	significantly	ADV
fbem-11051	135	49	hinder	hinder	VERB
fbem-11051	135	50	their	their	PRON
fbem-11051	135	51	ability	ability	NOUN
fbem-11051	135	52	to	to	PART
fbem-11051	135	53	obtain	obtain	VERB
fbem-11051	135	54	sufficient	sufficient	ADJ
fbem-11051	135	55	and	and	CCONJ
fbem-11051	135	56	pertinent	pertinent	ADJ
fbem-11051	135	57	audit	audit	NOUN
fbem-11051	135	58	evidence	evidence	NOUN
fbem-11051	135	59	.	.	PUNCT
fbem-11051	136	1	specifically	specifically	ADV
fbem-11051	136	2	at	at	ADP
fbem-11051	136	3	the	the	DET
fbem-11051	136	4	project	project	NOUN
fbem-11051	136	5	review	review	NOUN
fbem-11051	136	6	stage	stage	NOUN
fbem-11051	136	7	,	,	PUNCT
fbem-11051	136	8	where	where	SCONJ
fbem-11051	136	9	there	there	PRON
fbem-11051	136	10	may	may	AUX
fbem-11051	136	11	be	be	AUX
fbem-11051	136	12	significant	significant	ADJ
fbem-11051	136	13	disagreements	disagreement	NOUN
fbem-11051	136	14	on	on	ADP
fbem-11051	136	15	an	an	DET
fbem-11051	136	16	issue	issue	NOUN
fbem-11051	136	17	,	,	PUNCT
fbem-11051	136	18	such	such	ADJ
fbem-11051	136	19	as	as	ADP
fbem-11051	136	20	the	the	DET
fbem-11051	136	21	cpa	cpa	NOUN
fbem-11051	136	22	's	's	PART
fbem-11051	136	23	view	view	NOUN
fbem-11051	136	24	that	that	SCONJ
fbem-11051	136	25	there	there	PRON
fbem-11051	136	26	are	be	VERB
fbem-11051	136	27	no	no	DET
fbem-11051	136	28	significant	significant	ADJ
fbem-11051	136	29	issues	issue	NOUN
fbem-11051	136	30	and	and	CCONJ
fbem-11051	136	31	an	an	DET
fbem-11051	136	32	unqualified	unqualified	ADJ
fbem-11051	136	33	audit	audit	NOUN
fbem-11051	136	34	report	report	NOUN
fbem-11051	136	35	should	should	AUX
fbem-11051	136	36	be	be	AUX
fbem-11051	136	37	issued	issue	VERB
fbem-11051	136	38	,	,	PUNCT
fbem-11051	136	39	and	and	CCONJ
fbem-11051	136	40	the	the	DET
fbem-11051	136	41	project	project	NOUN
fbem-11051	136	42	reviewers	reviewer	NOUN
fbem-11051	136	43	'	'	PART
fbem-11051	136	44	view	view	NOUN
fbem-11051	136	45	that	that	SCONJ
fbem-11051	136	46	a	a	DET
fbem-11051	136	47	qua	qua	NOUN
fbem-11051	136	48	audit	audit	NOUN
fbem-11051	136	49	report	report	NOUN
fbem-11051	136	50	should	should	AUX
fbem-11051	136	51	be	be	AUX
fbem-11051	136	52	issued	issue	VERB
fbem-11051	136	53	,	,	PUNCT
fbem-11051	136	54	there	there	PRON
fbem-11051	136	55	may	may	AUX
fbem-11051	136	56	be	be	AUX
fbem-11051	136	57	inconsistencies	inconsistency	NOUN
fbem-11051	136	58	in	in	ADP
fbem-11051	136	59	the	the	DET
fbem-11051	136	60	relevant	relevant	ADJ
fbem-11051	136	61	laws	law	NOUN
fbem-11051	136	62	and	and	CCONJ
fbem-11051	136	63	regulations	regulation	NOUN
fbem-11051	136	64	or	or	CCONJ
fbem-11051	136	65	departmental	departmental	ADJ
fbem-11051	136	66	internal	internal	ADJ
fbem-11051	136	67	control	control	NOUN
fbem-11051	136	68	systems	system	NOUN
fbem-11051	136	69	,	,	PUNCT
fbem-11051	136	70	as	as	ADV
fbem-11051	136	71	well	well	ADV
fbem-11051	136	72	as	as	ADP
fbem-11051	136	73	differences	difference	NOUN
fbem-11051	136	74	in	in	ADP
fbem-11051	136	75	the	the	DET
fbem-11051	136	76	professional	professional	ADJ
fbem-11051	136	77	level	level	NOUN
fbem-11051	136	78	of	of	ADP
fbem-11051	136	79	auditors	auditor	NOUN
fbem-11051	136	80	.	.	PUNCT
fbem-11051	137	1	on	on	ADP
fbem-11051	137	2	the	the	DET
fbem-11051	137	3	other	other	ADJ
fbem-11051	137	4	hand	hand	NOUN
fbem-11051	137	5	,	,	PUNCT
fbem-11051	137	6	some	some	DET
fbem-11051	137	7	audited	audit	VERB
fbem-11051	137	8	units	unit	NOUN
fbem-11051	137	9	have	have	VERB
fbem-11051	137	10	financial	financial	ADJ
fbem-11051	137	11	fraud	fraud	NOUN
fbem-11051	137	12	,	,	PUNCT
fbem-11051	137	13	causing	cause	VERB
fbem-11051	137	14	the	the	DET
fbem-11051	137	15	third	third	ADJ
fbem-11051	137	16	-	-	PUNCT
fbem-11051	137	17	party	party	NOUN
fbem-11051	137	18	auditor	auditor	NOUN
fbem-11051	137	19	to	to	PART
fbem-11051	137	20	issue	issue	VERB
fbem-11051	137	21	an	an	DET
fbem-11051	137	22	unqualified	unqualified	ADJ
fbem-11051	137	23	audit	audit	NOUN
fbem-11051	137	24	report	report	NOUN
fbem-11051	137	25	,	,	PUNCT
fbem-11051	137	26	and	and	CCONJ
fbem-11051	137	27	some	some	DET
fbem-11051	137	28	firms	firm	NOUN
fbem-11051	137	29	and	and	CCONJ
fbem-11051	137	30	auditors	auditor	NOUN
fbem-11051	137	31	lack	lack	VERB
fbem-11051	137	32	risk	risk	NOUN
fbem-11051	137	33	awareness	awareness	NOUN
fbem-11051	137	34	and	and	CCONJ
fbem-11051	137	35	professionalism	professionalism	NOUN
fbem-11051	137	36	,	,	PUNCT
fbem-11051	137	37	causing	cause	VERB
fbem-11051	137	38	high	high	ADJ
fbem-11051	137	39	compensation	compensation	NOUN
fbem-11051	137	40	,	,	PUNCT
fbem-11051	137	41	resulting	result	VERB
fbem-11051	137	42	in	in	ADP
fbem-11051	137	43	a	a	DET
fbem-11051	137	44	fluke	fluke	NOUN
fbem-11051	137	45	in	in	ADP
fbem-11051	137	46	the	the	DET
fbem-11051	137	47	heart	heart	NOUN
fbem-11051	137	48	of	of	ADP
fbem-11051	137	49	the	the	DET
fbem-11051	137	50	audited	audit	VERB
fbem-11051	137	51	unit	unit	NOUN
fbem-11051	137	52	with	with	ADP
fbem-11051	137	53	the	the	DET
fbem-11051	137	54	audited	audited	ADJ
fbem-11051	137	55	unit	unit	NOUN
fbem-11051	137	56	of	of	ADP
fbem-11051	137	57	the	the	DET
fbem-11051	137	58	financial	financial	ADJ
fbem-11051	137	59	statements	statement	NOUN
fbem-11051	137	60	of	of	ADP
fbem-11051	137	61	the	the	DET
fbem-11051	137	62	whitewash	whitewash	NOUN
fbem-11051	137	63	,	,	PUNCT
fbem-11051	137	64	the	the	DET
fbem-11051	137	65	issuance	issuance	NOUN
fbem-11051	137	66	of	of	ADP
fbem-11051	137	67	an	an	DET
fbem-11051	137	68	unqualified	unqualified	ADJ
fbem-11051	137	69	audit	audit	NOUN
fbem-11051	137	70	report	report	NOUN
fbem-11051	137	71	,	,	PUNCT
fbem-11051	137	72	among	among	ADP
fbem-11051	137	73	other	other	ADJ
fbem-11051	137	74	things	thing	NOUN
fbem-11051	137	75	.	.	PUNCT
fbem-11051	138	1	however	however	ADV
fbem-11051	138	2	,	,	PUNCT
fbem-11051	138	3	due	due	ADP
fbem-11051	138	4	to	to	ADP
fbem-11051	138	5	ineffective	ineffective	ADJ
fbem-11051	138	6	communication	communication	NOUN
fbem-11051	138	7	with	with	ADP
fbem-11051	138	8	the	the	DET
fbem-11051	138	9	person	person	NOUN
fbem-11051	138	10	in	in	ADP
fbem-11051	138	11	charge	charge	NOUN
fbem-11051	138	12	of	of	ADP
fbem-11051	138	13	the	the	DET
fbem-11051	138	14	accounting	accounting	NOUN
fbem-11051	138	15	company	company	NOUN
fbem-11051	138	16	,	,	PUNCT
fbem-11051	138	17	some	some	DET
fbem-11051	138	18	auditors	auditor	NOUN
fbem-11051	138	19	are	be	AUX
fbem-11051	138	20	compelled	compel	VERB
fbem-11051	138	21	to	to	PART
fbem-11051	138	22	take	take	VERB
fbem-11051	138	23	on	on	ADP
fbem-11051	138	24	riskier	risky	ADJ
fbem-11051	138	25	auditing	auditing	NOUN
fbem-11051	138	26	work	work	NOUN
fbem-11051	138	27	and	and	CCONJ
fbem-11051	138	28	sign	sign	VERB
fbem-11051	138	29	and	and	CCONJ
fbem-11051	138	30	seal	seal	VERB
fbem-11051	138	31	the	the	DET
fbem-11051	138	32	audit	audit	NOUN
fbem-11051	138	33	report	report	NOUN
fbem-11051	138	34	.	.	PUNCT
fbem-11051	139	1	another	another	DET
fbem-11051	139	2	situation	situation	NOUN
fbem-11051	139	3	that	that	PRON
fbem-11051	139	4	raises	raise	VERB
fbem-11051	139	5	the	the	DET
fbem-11051	139	6	risk	risk	NOUN
fbem-11051	139	7	to	to	ADP
fbem-11051	139	8	the	the	DET
fbem-11051	139	9	signing	signing	NOUN
fbem-11051	139	10	cpas	cpa	NOUN
fbem-11051	139	11	is	be	AUX
fbem-11051	139	12	when	when	SCONJ
fbem-11051	139	13	there	there	PRON
fbem-11051	139	14	are	be	VERB
fbem-11051	139	15	some	some	DET
fbem-11051	139	16	cpas	cpa	NOUN
fbem-11051	139	17	with	with	ADP
fbem-11051	139	18	titles	title	NOUN
fbem-11051	139	19	in	in	ADP
fbem-11051	139	20	the	the	DET
fbem-11051	139	21	accounting	accounting	NOUN
fbem-11051	139	22	company	company	NOUN
fbem-11051	139	23	who	who	PRON
fbem-11051	139	24	are	be	AUX
fbem-11051	139	25	only	only	ADV
fbem-11051	139	26	in	in	ADP
fbem-11051	139	27	charge	charge	NOUN
fbem-11051	139	28	of	of	ADP
fbem-11051	139	29	sealing	seal	VERB
fbem-11051	139	30	the	the	DET
fbem-11051	139	31	audit	audit	NOUN
fbem-11051	139	32	report	report	NOUN
fbem-11051	139	33	after	after	SCONJ
fbem-11051	139	34	it	it	PRON
fbem-11051	139	35	has	have	AUX
fbem-11051	139	36	been	be	AUX
fbem-11051	139	37	signed	sign	VERB
fbem-11051	139	38	and	and	CCONJ
fbem-11051	139	39	reviewed	review	VERB
fbem-11051	139	40	by	by	ADP
fbem-11051	139	41	other	other	ADJ
fbem-11051	139	42	auditors	auditor	NOUN
fbem-11051	139	43	.	.	PUNCT
fbem-11051	140	1	the	the	DET
fbem-11051	140	2	auditor	auditor	NOUN
fbem-11051	140	3	responsibility	responsibility	NOUN
fbem-11051	140	4	system	system	NOUN
fbem-11051	140	5	should	should	AUX
fbem-11051	140	6	be	be	AUX
fbem-11051	140	7	strengthened	strengthen	VERB
fbem-11051	140	8	and	and	CCONJ
fbem-11051	140	9	put	put	VERB
fbem-11051	140	10	into	into	ADP
fbem-11051	140	11	place	place	NOUN
fbem-11051	140	12	in	in	ADP
fbem-11051	140	13	response	response	NOUN
fbem-11051	140	14	to	to	ADP
fbem-11051	140	15	the	the	DET
fbem-11051	140	16	aforementioned	aforementioned	ADJ
fbem-11051	140	17	factors	factor	NOUN
fbem-11051	140	18	and	and	CCONJ
fbem-11051	140	19	the	the	DET
fbem-11051	140	20	analysis	analysis	NOUN
fbem-11051	140	21	of	of	ADP
fbem-11051	140	22	the	the	DET
fbem-11051	140	23	sino	sino	ADJ
fbem-11051	140	24	audit	audit	NOUN
fbem-11051	140	25	failure	failure	NOUN
fbem-11051	140	26	case	case	NOUN
fbem-11051	140	27	to	to	PART
fbem-11051	140	28	guarantee	guarantee	VERB
fbem-11051	140	29	the	the	DET
fbem-11051	140	30	caliber	caliber	NOUN
fbem-11051	140	31	of	of	ADP
fbem-11051	140	32	audits	audits	NOUN
fbem-11051	140	33	.	.	PUNCT
fbem-11051	141	1	6.1	6.1	NUM
fbem-11051	141	2	.	.	PUNCT
fbem-11051	141	3	auditor	auditor	NOUN
fbem-11051	141	4	level	level	PROPN
fbem-11051	141	5	6.1.1	6.1.1	NUM
fbem-11051	141	6	.	.	PUNCT
fbem-11051	142	1	auditors	auditor	NOUN
fbem-11051	142	2	maintain	maintain	VERB
fbem-11051	142	3	formal	formal	ADJ
fbem-11051	142	4	and	and	CCONJ
fbem-11051	142	5	substantive	substantive	ADJ
fbem-11051	142	6	independence	independence	NOUN
fbem-11051	142	7	the	the	DET
fbem-11051	142	8	independence	independence	NOUN
fbem-11051	142	9	of	of	ADP
fbem-11051	142	10	the	the	DET
fbem-11051	142	11	audit	audit	NOUN
fbem-11051	142	12	profession	profession	NOUN
fbem-11051	142	13	as	as	ADP
fbem-11051	142	14	a	a	DET
fbem-11051	142	15	third	third	ADJ
fbem-11051	142	16	party	party	NOUN
fbem-11051	142	17	between	between	ADP
fbem-11051	142	18	the	the	DET
fbem-11051	142	19	audited	audit	VERB
fbem-11051	142	20	organization	organization	NOUN
fbem-11051	142	21	and	and	CCONJ
fbem-11051	142	22	the	the	DET
fbem-11051	142	23	readers	reader	NOUN
fbem-11051	142	24	of	of	ADP
fbem-11051	142	25	the	the	DET
fbem-11051	142	26	financial	financial	ADJ
fbem-11051	142	27	statements	statement	NOUN
fbem-11051	142	28	is	be	AUX
fbem-11051	142	29	largely	largely	ADV
fbem-11051	142	30	what	what	PRON
fbem-11051	142	31	allows	allow	VERB
fbem-11051	142	32	it	it	PRON
fbem-11051	142	33	to	to	PART
fbem-11051	142	34	thrive	thrive	VERB
fbem-11051	142	35	.	.	PUNCT
fbem-11051	143	1	in	in	ADP
fbem-11051	143	2	addition	addition	NOUN
fbem-11051	143	3	to	to	ADP
fbem-11051	143	4	being	be	AUX
fbem-11051	143	5	a	a	DET
fbem-11051	143	6	requirement	requirement	NOUN
fbem-11051	143	7	for	for	SCONJ
fbem-11051	143	8	the	the	DET
fbem-11051	143	9	auditor	auditor	NOUN
fbem-11051	143	10	to	to	PART
fbem-11051	143	11	conduct	conduct	VERB
fbem-11051	143	12	the	the	DET
fbem-11051	143	13	audit	audit	NOUN
fbem-11051	143	14	,	,	PUNCT
fbem-11051	143	15	independence	independence	NOUN
fbem-11051	143	16	on	on	ADP
fbem-11051	143	17	both	both	CCONJ
fbem-11051	143	18	a	a	DET
fbem-11051	143	19	formal	formal	ADJ
fbem-11051	143	20	and	and	CCONJ
fbem-11051	143	21	substantive	substantive	ADJ
fbem-11051	143	22	level	level	NOUN
fbem-11051	143	23	is	be	AUX
fbem-11051	143	24	also	also	ADV
fbem-11051	143	25	a	a	DET
fbem-11051	143	26	necessary	necessary	ADJ
fbem-11051	143	27	criterion	criterion	NOUN
fbem-11051	143	28	.	.	PUNCT
fbem-11051	144	1	the	the	DET
fbem-11051	144	2	so	so	ADV
fbem-11051	144	3	-	-	PUNCT
fbem-11051	144	4	called	call	VERB
fbem-11051	144	5	formal	formal	ADJ
fbem-11051	144	6	independence	independence	NOUN
fbem-11051	144	7	is	be	AUX
fbem-11051	144	8	intended	intend	VERB
fbem-11051	144	9	to	to	PART
fbem-11051	144	10	give	give	VERB
fbem-11051	144	11	the	the	DET
fbem-11051	144	12	certified	certify	VERB
fbem-11051	144	13	public	public	ADJ
fbem-11051	144	14	accountant	accountant	NOUN
fbem-11051	144	15	the	the	DET
fbem-11051	144	16	ability	ability	NOUN
fbem-11051	144	17	to	to	PART
fbem-11051	144	18	gather	gather	VERB
fbem-11051	144	19	audit	audit	NOUN
fbem-11051	144	20	evidence	evidence	NOUN
fbem-11051	144	21	fairly	fairly	ADV
fbem-11051	144	22	,	,	PUNCT
fbem-11051	144	23	objectively	objectively	ADV
fbem-11051	144	24	,	,	PUNCT
fbem-11051	144	25	and	and	CCONJ
fbem-11051	144	26	independently	independently	ADV
fbem-11051	144	27	when	when	SCONJ
fbem-11051	144	28	conducting	conduct	VERB
fbem-11051	144	29	an	an	DET
fbem-11051	144	30	audit	audit	NOUN
fbem-11051	144	31	.	.	PUNCT
fbem-11051	145	1	it	it	PRON
fbem-11051	145	2	also	also	ADV
fbem-11051	145	3	allows	allow	VERB
fbem-11051	145	4	the	the	DET
fbem-11051	145	5	certified	certified	ADJ
fbem-11051	145	6	public	public	ADJ
fbem-11051	145	7	accountant	accountant	NOUN
fbem-11051	145	8	to	to	PART
fbem-11051	145	9	make	make	VERB
fbem-11051	145	10	a	a	DET
fbem-11051	145	11	prudent	prudent	ADJ
fbem-11051	145	12	assessment	assessment	NOUN
fbem-11051	145	13	of	of	ADP
fbem-11051	145	14	the	the	DET
fbem-11051	145	15	evidence	evidence	NOUN
fbem-11051	145	16	collected	collect	VERB
fbem-11051	145	17	in	in	ADP
fbem-11051	145	18	accordance	accordance	NOUN
fbem-11051	145	19	with	with	ADP
fbem-11051	145	20	the	the	DET
fbem-11051	145	21	provisions	provision	NOUN
fbem-11051	145	22	of	of	ADP
fbem-11051	145	23	the	the	DET
fbem-11051	145	24	auditing	auditing	NOUN
fbem-11051	145	25	standards	standard	NOUN
fbem-11051	145	26	and	and	CCONJ
fbem-11051	145	27	issue	issue	VERB
fbem-11051	145	28	a	a	DET
fbem-11051	145	29	reasonable	reasonable	ADJ
fbem-11051	145	30	audit	audit	NOUN
fbem-11051	145	31	report	report	NOUN
fbem-11051	145	32	.	.	PUNCT
fbem-11051	146	1	significant	significant	ADJ
fbem-11051	146	2	independence	independence	NOUN
fbem-11051	146	3	entails	entail	VERB
fbem-11051	146	4	that	that	SCONJ
fbem-11051	146	5	the	the	DET
fbem-11051	146	6	audit	audit	NOUN
fbem-11051	146	7	's	's	PART
fbem-11051	146	8	subject	subject	NOUN
fbem-11051	146	9	and	and	CCONJ
fbem-11051	146	10	its	its	PRON
fbem-11051	146	11	purpose	purpose	NOUN
fbem-11051	146	12	are	be	AUX
fbem-11051	146	13	not	not	PART
fbem-11051	146	14	closely	closely	ADV
fbem-11051	146	15	related	relate	VERB
fbem-11051	146	16	.	.	PUNCT
fbem-11051	147	1	the	the	DET
fbem-11051	147	2	project	project	NOUN
fbem-11051	147	3	auditor	auditor	NOUN
fbem-11051	147	4	,	,	PUNCT
fbem-11051	147	5	for	for	ADP
fbem-11051	147	6	instance	instance	NOUN
fbem-11051	147	7	,	,	PUNCT
fbem-11051	147	8	is	be	AUX
fbem-11051	147	9	a	a	DET
fbem-11051	147	10	close	close	ADJ
fbem-11051	147	11	relative	relative	NOUN
fbem-11051	147	12	of	of	ADP
fbem-11051	147	13	the	the	DET
fbem-11051	147	14	executives	executive	NOUN
fbem-11051	147	15	of	of	ADP
fbem-11051	147	16	the	the	DET
fbem-11051	147	17	audited	audit	VERB
fbem-11051	147	18	entity	entity	NOUN
fbem-11051	147	19	.	.	PUNCT
fbem-11051	148	1	there	there	PRON
fbem-11051	148	2	are	be	VERB
fbem-11051	148	3	also	also	ADV
fbem-11051	148	4	no	no	DET
fbem-11051	148	5	other	other	ADJ
fbem-11051	148	6	relationships	relationship	NOUN
fbem-11051	148	7	or	or	CCONJ
fbem-11051	148	8	private	private	ADJ
fbem-11051	148	9	financial	financial	ADJ
fbem-11051	148	10	transactions	transaction	NOUN
fbem-11051	148	11	that	that	PRON
fbem-11051	148	12	could	could	AUX
fbem-11051	148	13	jeopardize	jeopardize	VERB
fbem-11051	148	14	the	the	DET
fbem-11051	148	15	project	project	NOUN
fbem-11051	148	16	auditor	auditor	NOUN
fbem-11051	148	17	's	's	PART
fbem-11051	148	18	independence	independence	NOUN
fbem-11051	148	19	,	,	PUNCT
fbem-11051	148	20	such	such	ADJ
fbem-11051	148	21	as	as	ADP
fbem-11051	148	22	the	the	DET
fbem-11051	148	23	audited	audit	VERB
fbem-11051	148	24	entity	entity	NOUN
fbem-11051	148	25	paying	pay	VERB
fbem-11051	148	26	a	a	DET
fbem-11051	148	27	large	large	ADJ
fbem-11051	148	28	audit	audit	NOUN
fbem-11051	148	29	fee	fee	NOUN
fbem-11051	148	30	to	to	ADP
fbem-11051	148	31	the	the	DET
fbem-11051	148	32	third	third	ADJ
fbem-11051	148	33	-	-	PUNCT
fbem-11051	148	34	party	party	NOUN
fbem-11051	148	35	auditor	auditor	NOUN
fbem-11051	148	36	.	.	PUNCT
fbem-11051	149	1	therefore	therefore	ADV
fbem-11051	149	2	,	,	PUNCT
fbem-11051	149	3	it	it	PRON
fbem-11051	149	4	is	be	AUX
fbem-11051	149	5	essential	essential	ADJ
fbem-11051	149	6	to	to	PART
fbem-11051	149	7	enhance	enhance	VERB
fbem-11051	149	8	the	the	DET
fbem-11051	149	9	professional	professional	ADJ
fbem-11051	149	10	and	and	CCONJ
fbem-11051	149	11	ethical	ethical	ADJ
fbem-11051	149	12	attributes	attribute	NOUN
fbem-11051	149	13	of	of	ADP
fbem-11051	149	14	the	the	DET
fbem-11051	149	15	certified	certified	ADJ
fbem-11051	149	16	public	public	ADJ
fbem-11051	149	17	accountant	accountant	NOUN
fbem-11051	149	18	in	in	ADP
fbem-11051	149	19	order	order	NOUN
fbem-11051	149	20	to	to	PART
fbem-11051	149	21	ensure	ensure	VERB
fbem-11051	149	22	the	the	DET
fbem-11051	149	23	auditor	auditor	NOUN
fbem-11051	149	24	's	's	PART
fbem-11051	149	25	audit	audit	NOUN
fbem-11051	149	26	independence	independence	NOUN
fbem-11051	149	27	.	.	PUNCT
fbem-11051	150	1	additionally	additionally	ADV
fbem-11051	150	2	,	,	PUNCT
fbem-11051	150	3	it	it	PRON
fbem-11051	150	4	is	be	AUX
fbem-11051	150	5	necessary	necessary	ADJ
fbem-11051	150	6	to	to	PART
fbem-11051	150	7	mandate	mandate	VERB
fbem-11051	150	8	that	that	SCONJ
fbem-11051	150	9	the	the	DET
fbem-11051	150	10	auditor	auditor	NOUN
fbem-11051	150	11	always	always	ADV
fbem-11051	150	12	adhere	adhere	VERB
fbem-11051	150	13	to	to	ADP
fbem-11051	150	14	the	the	DET
fbem-11051	150	15	rules	rule	NOUN
fbem-11051	150	16	of	of	ADP
fbem-11051	150	17	professional	professional	ADJ
fbem-11051	150	18	ethics	ethic	NOUN
fbem-11051	150	19	and	and	CCONJ
fbem-11051	150	20	the	the	DET
fbem-11051	150	21	principles	principle	NOUN
fbem-11051	150	22	of	of	ADP
fbem-11051	150	23	objectivity	objectivity	NOUN
fbem-11051	150	24	,	,	PUNCT
fbem-11051	150	25	impartiality	impartiality	NOUN
fbem-11051	150	26	,	,	PUNCT
fbem-11051	150	27	independence	independence	NOUN
fbem-11051	150	28	,	,	PUNCT
fbem-11051	150	29	and	and	CCONJ
fbem-11051	150	30	integrity	integrity	NOUN
fbem-11051	150	31	.	.	PUNCT
fbem-11051	151	1	6.1.2	6.1.2	X
fbem-11051	151	2	.	.	PUNCT
fbem-11051	152	1	auditors	auditor	NOUN
fbem-11051	152	2	are	be	AUX
fbem-11051	152	3	required	require	VERB
fbem-11051	152	4	to	to	PART
fbem-11051	152	5	maintain	maintain	VERB
fbem-11051	152	6	professional	professional	ADJ
fbem-11051	152	7	skepticism	skepticism	NOUN
fbem-11051	152	8	by	by	ADP
fbem-11051	152	9	strictly	strictly	ADV
fbem-11051	152	10	adhering	adhere	VERB
fbem-11051	152	11	to	to	ADP
fbem-11051	152	12	the	the	DET
fbem-11051	152	13	code	code	NOUN
fbem-11051	152	14	of	of	ADP
fbem-11051	152	15	practice	practice	NOUN
fbem-11051	152	16	every	every	DET
fbem-11051	152	17	profession	profession	NOUN
fbem-11051	152	18	has	have	VERB
fbem-11051	152	19	a	a	DET
fbem-11051	152	20	"	"	PUNCT
fbem-11051	152	21	yardstick	yardstick	NOUN
fbem-11051	152	22	"	"	PUNCT
fbem-11051	152	23	that	that	PRON
fbem-11051	152	24	encapsulates	encapsulate	VERB
fbem-11051	152	25	its	its	PRON
fbem-11051	152	26	distinctive	distinctive	ADJ
fbem-11051	152	27	qualities	quality	NOUN
fbem-11051	152	28	,	,	PUNCT
fbem-11051	152	29	and	and	CCONJ
fbem-11051	152	30	the	the	DET
fbem-11051	152	31	standards	standard	NOUN
fbem-11051	152	32	of	of	ADP
fbem-11051	152	33	the	the	DET
fbem-11051	152	34	auditing	auditing	NOUN
fbem-11051	152	35	274	274	NUM
fbem-11051	152	36	profession	profession	NOUN
fbem-11051	152	37	are	be	AUX
fbem-11051	152	38	the	the	DET
fbem-11051	152	39	auditing	auditing	NOUN
fbem-11051	152	40	profession	profession	NOUN
fbem-11051	152	41	's	's	PART
fbem-11051	152	42	professional	professional	ADJ
fbem-11051	152	43	standards	standard	NOUN
fbem-11051	152	44	.	.	PUNCT
fbem-11051	153	1	practitioners	practitioner	NOUN
fbem-11051	153	2	of	of	ADP
fbem-11051	153	3	the	the	DET
fbem-11051	153	4	auditing	auditing	NOUN
fbem-11051	153	5	profession	profession	NOUN
fbem-11051	153	6	are	be	AUX
fbem-11051	153	7	obligated	obligate	VERB
fbem-11051	153	8	to	to	PART
fbem-11051	153	9	conduct	conduct	VERB
fbem-11051	153	10	audits	audits	NOUN
fbem-11051	153	11	by	by	ADP
fbem-11051	153	12	the	the	DET
fbem-11051	153	13	standard	standard	NOUN
fbem-11051	153	14	or	or	CCONJ
fbem-11051	153	15	the	the	DET
fbem-11051	153	16	code	code	NOUN
fbem-11051	153	17	of	of	ADP
fbem-11051	153	18	conduct	conduct	NOUN
fbem-11051	153	19	that	that	SCONJ
fbem-11051	153	20	they	they	PRON
fbem-11051	153	21	have	have	AUX
fbem-11051	153	22	been	be	AUX
fbem-11051	153	23	assigned	assign	VERB
fbem-11051	153	24	.	.	PUNCT
fbem-11051	154	1	the	the	DET
fbem-11051	154	2	purpose	purpose	NOUN
fbem-11051	154	3	of	of	ADP
fbem-11051	154	4	auditing	audit	VERB
fbem-11051	154	5	professional	professional	ADJ
fbem-11051	154	6	standards	standard	NOUN
fbem-11051	154	7	is	be	AUX
fbem-11051	154	8	to	to	PART
fbem-11051	154	9	increase	increase	VERB
fbem-11051	154	10	audit	audit	NOUN
fbem-11051	154	11	effectiveness	effectiveness	NOUN
fbem-11051	154	12	,	,	PUNCT
fbem-11051	154	13	audit	audit	NOUN
fbem-11051	154	14	quality	quality	NOUN
fbem-11051	154	15	,	,	PUNCT
fbem-11051	154	16	and	and	CCONJ
fbem-11051	154	17	efficiency	efficiency	NOUN
fbem-11051	154	18	.	.	PUNCT
fbem-11051	155	1	in	in	ADP
fbem-11051	155	2	order	order	NOUN
fbem-11051	155	3	to	to	PART
fbem-11051	155	4	achieve	achieve	VERB
fbem-11051	155	5	these	these	DET
fbem-11051	155	6	goals	goal	NOUN
fbem-11051	155	7	,	,	PUNCT
fbem-11051	155	8	auditors	auditor	NOUN
fbem-11051	155	9	must	must	AUX
fbem-11051	155	10	adhere	adhere	VERB
fbem-11051	155	11	carefully	carefully	ADV
fbem-11051	155	12	to	to	ADP
fbem-11051	155	13	the	the	DET
fbem-11051	155	14	standards	standard	NOUN
fbem-11051	155	15	[	[	X
fbem-11051	155	16	8	8	NUM
fbem-11051	155	17	]	]	PUNCT
fbem-11051	155	18	.	.	PUNCT
fbem-11051	156	1	additionally	additionally	ADV
fbem-11051	156	2	,	,	PUNCT
fbem-11051	156	3	the	the	DET
fbem-11051	156	4	auditor	auditor	NOUN
fbem-11051	156	5	must	must	AUX
fbem-11051	156	6	increase	increase	VERB
fbem-11051	156	7	his	his	PRON
fbem-11051	156	8	or	or	CCONJ
fbem-11051	156	9	her	her	PRON
fbem-11051	156	10	understanding	understanding	NOUN
fbem-11051	156	11	of	of	ADP
fbem-11051	156	12	practice	practice	NOUN
fbem-11051	156	13	risk	risk	NOUN
fbem-11051	156	14	,	,	PUNCT
fbem-11051	156	15	take	take	VERB
fbem-11051	156	16	the	the	DET
fbem-11051	156	17	initiative	initiative	NOUN
fbem-11051	156	18	to	to	PART
fbem-11051	156	19	avoid	avoid	VERB
fbem-11051	156	20	risky	risky	ADJ
fbem-11051	156	21	auditing	auditing	NOUN
fbem-11051	156	22	work	work	NOUN
fbem-11051	156	23	and	and	CCONJ
fbem-11051	156	24	maintain	maintain	VERB
fbem-11051	156	25	timely	timely	ADJ
fbem-11051	156	26	and	and	CCONJ
fbem-11051	156	27	effective	effective	ADJ
fbem-11051	156	28	communication	communication	NOUN
fbem-11051	156	29	with	with	ADP
fbem-11051	156	30	the	the	DET
fbem-11051	156	31	audited	audited	ADJ
fbem-11051	156	32	unit	unit	NOUN
fbem-11051	156	33	and	and	CCONJ
fbem-11051	156	34	the	the	DET
fbem-11051	156	35	accounting	accounting	NOUN
fbem-11051	156	36	firm	firm	NOUN
fbem-11051	156	37	.	.	PUNCT
fbem-11051	157	1	an	an	DET
fbem-11051	157	2	auditor	auditor	NOUN
fbem-11051	157	3	ca	can	AUX
fbem-11051	157	4	n't	not	PART
fbem-11051	157	5	act	act	VERB
fbem-11051	157	6	arbitrarily	arbitrarily	ADV
fbem-11051	157	7	for	for	ADP
fbem-11051	157	8	the	the	DET
fbem-11051	157	9	sake	sake	NOUN
fbem-11051	157	10	of	of	ADP
fbem-11051	157	11	fleeting	fleeting	ADJ
fbem-11051	157	12	interest	interest	NOUN
fbem-11051	157	13	and	and	CCONJ
fbem-11051	157	14	disregard	disregard	VERB
fbem-11051	157	15	the	the	DET
fbem-11051	157	16	enormous	enormous	ADJ
fbem-11051	157	17	risks	risk	NOUN
fbem-11051	157	18	involved	involve	VERB
fbem-11051	157	19	in	in	ADP
fbem-11051	157	20	that	that	DET
fbem-11051	157	21	interest	interest	NOUN
fbem-11051	157	22	.	.	PUNCT
fbem-11051	158	1	the	the	DET
fbem-11051	158	2	auditor	auditor	NOUN
fbem-11051	158	3	must	must	AUX
fbem-11051	158	4	develop	develop	VERB
fbem-11051	158	5	a	a	DET
fbem-11051	158	6	questioning	questioning	NOUN
fbem-11051	158	7	mindset	mindset	NOUN
fbem-11051	158	8	,	,	PUNCT
fbem-11051	158	9	have	have	VERB
fbem-11051	158	10	indepth	indepth	ADJ
fbem-11051	158	11	knowledge	knowledge	NOUN
fbem-11051	158	12	of	of	ADP
fbem-11051	158	13	the	the	DET
fbem-11051	158	14	audited	audit	VERB
fbem-11051	158	15	entity	entity	NOUN
fbem-11051	158	16	and	and	CCONJ
fbem-11051	158	17	the	the	DET
fbem-11051	158	18	environment	environment	NOUN
fbem-11051	158	19	in	in	ADP
fbem-11051	158	20	which	which	PRON
fbem-11051	158	21	it	it	PRON
fbem-11051	158	22	operates	operate	VERB
fbem-11051	158	23	,	,	PUNCT
fbem-11051	158	24	and	and	CCONJ
fbem-11051	158	25	always	always	ADV
fbem-11051	158	26	be	be	AUX
fbem-11051	158	27	wary	wary	ADJ
fbem-11051	158	28	of	of	ADP
fbem-11051	158	29	odd	odd	ADJ
fbem-11051	158	30	events	event	NOUN
fbem-11051	158	31	because	because	SCONJ
fbem-11051	158	32	professional	professional	ADJ
fbem-11051	158	33	skepticism	skepticism	NOUN
fbem-11051	158	34	is	be	AUX
fbem-11051	158	35	crucial	crucial	ADJ
fbem-11051	158	36	to	to	ADP
fbem-11051	158	37	auditing	audit	VERB
fbem-11051	158	38	.	.	PUNCT
fbem-11051	159	1	the	the	DET
fbem-11051	159	2	auditor	auditor	NOUN
fbem-11051	159	3	should	should	AUX
fbem-11051	159	4	pay	pay	VERB
fbem-11051	159	5	close	close	ADJ
fbem-11051	159	6	attention	attention	NOUN
fbem-11051	159	7	to	to	ADP
fbem-11051	159	8	unusual	unusual	ADJ
fbem-11051	159	9	and	and	CCONJ
fbem-11051	159	10	noteworthy	noteworthy	ADJ
fbem-11051	159	11	transactions	transaction	NOUN
fbem-11051	159	12	or	or	CCONJ
fbem-11051	159	13	events	event	NOUN
fbem-11051	159	14	in	in	ADP
fbem-11051	159	15	specific	specific	ADJ
fbem-11051	159	16	audit	audit	NOUN
fbem-11051	159	17	engagements	engagement	NOUN
fbem-11051	159	18	,	,	PUNCT
fbem-11051	159	19	be	be	AUX
fbem-11051	159	20	vigilant	vigilant	ADJ
fbem-11051	159	21	for	for	ADP
fbem-11051	159	22	any	any	DET
fbem-11051	159	23	subtle	subtle	ADJ
fbem-11051	159	24	irregularities	irregularity	NOUN
fbem-11051	159	25	,	,	PUNCT
fbem-11051	159	26	and	and	CCONJ
fbem-11051	159	27	thoroughly	thoroughly	ADV
fbem-11051	159	28	evaluate	evaluate	VERB
fbem-11051	159	29	the	the	DET
fbem-11051	159	30	audit	audit	NOUN
fbem-11051	159	31	evidence	evidence	NOUN
fbem-11051	159	32	gathered	gather	VERB
fbem-11051	159	33	.	.	PUNCT
fbem-11051	160	1	in	in	ADP
fbem-11051	160	2	order	order	NOUN
fbem-11051	160	3	to	to	PART
fbem-11051	160	4	increase	increase	VERB
fbem-11051	160	5	the	the	DET
fbem-11051	160	6	sense	sense	NOUN
fbem-11051	160	7	of	of	ADP
fbem-11051	160	8	professional	professional	ADJ
fbem-11051	160	9	skepticism	skepticism	NOUN
fbem-11051	160	10	among	among	ADP
fbem-11051	160	11	auditors	auditor	NOUN
fbem-11051	160	12	,	,	PUNCT
fbem-11051	160	13	accounting	accounting	NOUN
fbem-11051	160	14	firms	firm	NOUN
fbem-11051	160	15	should	should	AUX
fbem-11051	160	16	also	also	ADV
fbem-11051	160	17	conduct	conduct	VERB
fbem-11051	160	18	frequent	frequent	ADJ
fbem-11051	160	19	surveys	survey	NOUN
fbem-11051	160	20	and	and	CCONJ
fbem-11051	160	21	provide	provide	VERB
fbem-11051	160	22	feedback	feedback	NOUN
fbem-11051	160	23	on	on	ADP
fbem-11051	160	24	them	they	PRON
fbem-11051	160	25	.	.	PUNCT
fbem-11051	161	1	6.1.3	6.1.3	VERB
fbem-11051	161	2	.	.	PUNCT
fbem-11051	161	3	improved	improve	VERB
fbem-11051	161	4	professional	professional	ADJ
fbem-11051	161	5	competence	competence	NOUN
fbem-11051	161	6	of	of	ADP
fbem-11051	161	7	auditors	auditor	NOUN
fbem-11051	161	8	accounting	accounting	NOUN
fbem-11051	161	9	firms	firm	NOUN
fbem-11051	161	10	must	must	AUX
fbem-11051	161	11	conduct	conduct	VERB
fbem-11051	161	12	a	a	DET
fbem-11051	161	13	thorough	thorough	ADJ
fbem-11051	161	14	evaluation	evaluation	NOUN
fbem-11051	161	15	of	of	ADP
fbem-11051	161	16	entry	entry	NOUN
fbem-11051	161	17	-	-	PUNCT
fbem-11051	161	18	level	level	NOUN
fbem-11051	161	19	staff	staff	NOUN
fbem-11051	161	20	in	in	ADP
fbem-11051	161	21	terms	term	NOUN
fbem-11051	161	22	of	of	ADP
fbem-11051	161	23	practice	practice	NOUN
fbem-11051	161	24	skills	skill	NOUN
fbem-11051	161	25	,	,	PUNCT
fbem-11051	161	26	professional	professional	ADJ
fbem-11051	161	27	ethics	ethic	NOUN
fbem-11051	161	28	,	,	PUNCT
fbem-11051	161	29	and	and	CCONJ
fbem-11051	161	30	personal	personal	ADJ
fbem-11051	161	31	attributes	attribute	NOUN
fbem-11051	161	32	to	to	PART
fbem-11051	161	33	assure	assure	VERB
fbem-11051	161	34	the	the	DET
fbem-11051	161	35	professional	professional	ADJ
fbem-11051	161	36	competency	competency	NOUN
fbem-11051	161	37	of	of	ADP
fbem-11051	161	38	auditors	auditor	NOUN
fbem-11051	161	39	.	.	PUNCT
fbem-11051	162	1	to	to	PART
fbem-11051	162	2	raise	raise	VERB
fbem-11051	162	3	the	the	DET
fbem-11051	162	4	professional	professional	ADJ
fbem-11051	162	5	standards	standard	NOUN
fbem-11051	162	6	of	of	ADP
fbem-11051	162	7	auditors	auditor	NOUN
fbem-11051	162	8	,	,	PUNCT
fbem-11051	162	9	implement	implement	VERB
fbem-11051	162	10	professional	professional	ADJ
fbem-11051	162	11	skill	skill	NOUN
fbem-11051	162	12	development	development	NOUN
fbem-11051	162	13	for	for	ADP
fbem-11051	162	14	auditors	auditor	NOUN
fbem-11051	162	15	,	,	PUNCT
fbem-11051	162	16	actively	actively	ADV
fbem-11051	162	17	foster	foster	VERB
fbem-11051	162	18	an	an	DET
fbem-11051	162	19	audit	audit	NOUN
fbem-11051	162	20	culture	culture	NOUN
fbem-11051	162	21	,	,	PUNCT
fbem-11051	162	22	and	and	CCONJ
fbem-11051	162	23	improve	improve	VERB
fbem-11051	162	24	the	the	DET
fbem-11051	162	25	caliber	caliber	NOUN
fbem-11051	162	26	of	of	ADP
fbem-11051	162	27	auditors	auditor	NOUN
fbem-11051	162	28	'	'	PART
fbem-11051	162	29	professional	professional	ADJ
fbem-11051	162	30	ethics	ethic	NOUN
fbem-11051	162	31	,	,	PUNCT
fbem-11051	162	32	accounting	accounting	NOUN
fbem-11051	162	33	firms	firm	NOUN
fbem-11051	162	34	should	should	AUX
fbem-11051	162	35	set	set	VERB
fbem-11051	162	36	up	up	ADP
fbem-11051	162	37	a	a	DET
fbem-11051	162	38	set	set	NOUN
fbem-11051	162	39	of	of	ADP
fbem-11051	162	40	reasonable	reasonable	ADJ
fbem-11051	162	41	training	training	NOUN
fbem-11051	162	42	mechanisms	mechanism	NOUN
fbem-11051	162	43	.	.	PUNCT
fbem-11051	163	1	in	in	ADP
fbem-11051	163	2	order	order	NOUN
fbem-11051	163	3	to	to	PART
fbem-11051	163	4	adapt	adapt	VERB
fbem-11051	163	5	to	to	ADP
fbem-11051	163	6	a	a	DET
fbem-11051	163	7	variety	variety	NOUN
fbem-11051	163	8	of	of	ADP
fbem-11051	163	9	complicated	complicated	ADJ
fbem-11051	163	10	audit	audit	NOUN
fbem-11051	163	11	operations	operation	NOUN
fbem-11051	163	12	,	,	PUNCT
fbem-11051	163	13	auditors	auditor	NOUN
fbem-11051	163	14	should	should	AUX
fbem-11051	163	15	also	also	ADV
fbem-11051	163	16	focus	focus	VERB
fbem-11051	163	17	on	on	ADP
fbem-11051	163	18	improving	improve	VERB
fbem-11051	163	19	their	their	PRON
fbem-11051	163	20	business	business	NOUN
fbem-11051	163	21	capability	capability	NOUN
fbem-11051	163	22	,	,	PUNCT
fbem-11051	163	23	timely	timely	ADV
fbem-11051	163	24	studying	study	VERB
fbem-11051	163	25	new	new	ADJ
fbem-11051	163	26	standards	standard	NOUN
fbem-11051	163	27	and	and	CCONJ
fbem-11051	163	28	systems	system	NOUN
fbem-11051	163	29	,	,	PUNCT
fbem-11051	163	30	and	and	CCONJ
fbem-11051	163	31	timely	timely	ADV
fbem-11051	163	32	mastering	master	VERB
fbem-11051	163	33	new	new	ADJ
fbem-11051	163	34	auditing	auditing	NOUN
fbem-11051	163	35	technologies	technology	NOUN
fbem-11051	163	36	.	.	PUNCT
fbem-11051	164	1	6.1.4	6.1.4	X
fbem-11051	164	2	.	.	PUNCT
fbem-11051	165	1	auditors	auditor	NOUN
fbem-11051	165	2	should	should	AUX
fbem-11051	165	3	improve	improve	VERB
fbem-11051	165	4	internal	internal	ADJ
fbem-11051	165	5	communication	communication	NOUN
fbem-11051	165	6	with	with	ADP
fbem-11051	165	7	accounting	accounting	NOUN
fbem-11051	165	8	firms	firm	NOUN
fbem-11051	165	9	during	during	ADP
fbem-11051	165	10	the	the	DET
fbem-11051	165	11	audit	audit	NOUN
fbem-11051	165	12	process	process	NOUN
fbem-11051	165	13	or	or	CCONJ
fbem-11051	165	14	when	when	SCONJ
fbem-11051	165	15	releasing	release	VERB
fbem-11051	165	16	audit	audit	NOUN
fbem-11051	165	17	results	result	NOUN
fbem-11051	165	18	,	,	PUNCT
fbem-11051	165	19	auditors	auditor	NOUN
fbem-11051	165	20	may	may	AUX
fbem-11051	165	21	disagree	disagree	VERB
fbem-11051	165	22	with	with	ADP
fbem-11051	165	23	the	the	DET
fbem-11051	165	24	project	project	NOUN
fbem-11051	165	25	reviewer	reviewer	NOUN
fbem-11051	165	26	or	or	CCONJ
fbem-11051	165	27	the	the	DET
fbem-11051	165	28	head	head	NOUN
fbem-11051	165	29	of	of	ADP
fbem-11051	165	30	the	the	DET
fbem-11051	165	31	accounting	accounting	NOUN
fbem-11051	165	32	firm	firm	NOUN
fbem-11051	165	33	.	.	PUNCT
fbem-11051	166	1	for	for	ADP
fbem-11051	166	2	this	this	DET
fbem-11051	166	3	reason	reason	NOUN
fbem-11051	166	4	,	,	PUNCT
fbem-11051	166	5	whether	whether	SCONJ
fbem-11051	166	6	or	or	CCONJ
fbem-11051	166	7	not	not	PART
fbem-11051	166	8	the	the	DET
fbem-11051	166	9	audit	audit	NOUN
fbem-11051	166	10	report	report	NOUN
fbem-11051	166	11	is	be	AUX
fbem-11051	166	12	signed	sign	VERB
fbem-11051	166	13	and	and	CCONJ
fbem-11051	166	14	sealed	seal	VERB
fbem-11051	166	15	by	by	ADP
fbem-11051	166	16	the	the	DET
fbem-11051	166	17	auditor	auditor	NOUN
fbem-11051	166	18	,	,	PUNCT
fbem-11051	166	19	it	it	PRON
fbem-11051	166	20	is	be	AUX
fbem-11051	166	21	essential	essential	ADJ
fbem-11051	166	22	for	for	SCONJ
fbem-11051	166	23	the	the	DET
fbem-11051	166	24	auditor	auditor	NOUN
fbem-11051	166	25	to	to	PART
fbem-11051	166	26	strengthen	strengthen	VERB
fbem-11051	166	27	communication	communication	NOUN
fbem-11051	166	28	with	with	ADP
fbem-11051	166	29	the	the	DET
fbem-11051	166	30	accounting	accounting	NOUN
fbem-11051	166	31	firm	firm	NOUN
fbem-11051	166	32	and	and	CCONJ
fbem-11051	166	33	maintain	maintain	VERB
fbem-11051	166	34	a	a	DET
fbem-11051	166	35	high	high	ADJ
fbem-11051	166	36	level	level	NOUN
fbem-11051	166	37	of	of	ADP
fbem-11051	166	38	practice	practice	NOUN
fbem-11051	166	39	and	and	CCONJ
fbem-11051	166	40	professionalism	professionalism	NOUN
fbem-11051	166	41	.	.	PUNCT
fbem-11051	167	1	6.2	6.2	NUM
fbem-11051	167	2	.	.	PUNCT
fbem-11051	168	1	accounting	accounting	NOUN
fbem-11051	168	2	firm	firm	ADJ
fbem-11051	168	3	level	level	NOUN
fbem-11051	168	4	6.2.1	6.2.1	NOUN
fbem-11051	168	5	.	.	PUNCT
fbem-11051	169	1	prudence	prudence	NOUN
fbem-11051	169	2	in	in	ADP
fbem-11051	169	3	undertaking	undertake	VERB
fbem-11051	169	4	audit	audit	NOUN
fbem-11051	169	5	projects	project	VERB
fbem-11051	169	6	a	a	DET
fbem-11051	169	7	preliminary	preliminary	ADJ
fbem-11051	169	8	examination	examination	NOUN
fbem-11051	169	9	of	of	ADP
fbem-11051	169	10	the	the	DET
fbem-11051	169	11	audited	audit	VERB
fbem-11051	169	12	entity	entity	NOUN
fbem-11051	169	13	and	and	CCONJ
fbem-11051	169	14	the	the	DET
fbem-11051	169	15	project	project	NOUN
fbem-11051	169	16	should	should	AUX
fbem-11051	169	17	be	be	AUX
fbem-11051	169	18	done	do	VERB
fbem-11051	169	19	by	by	ADP
fbem-11051	169	20	an	an	DET
fbem-11051	169	21	accounting	accounting	NOUN
fbem-11051	169	22	firm	firm	NOUN
fbem-11051	169	23	when	when	SCONJ
fbem-11051	169	24	it	it	PRON
fbem-11051	169	25	is	be	AUX
fbem-11051	169	26	starting	start	VERB
fbem-11051	169	27	an	an	DET
fbem-11051	169	28	audit	audit	NOUN
fbem-11051	169	29	project	project	NOUN
fbem-11051	169	30	for	for	ADP
fbem-11051	169	31	the	the	DET
fbem-11051	169	32	first	first	ADJ
fbem-11051	169	33	time	time	NOUN
fbem-11051	169	34	.	.	PUNCT
fbem-11051	170	1	to	to	PART
fbem-11051	170	2	confirm	confirm	VERB
fbem-11051	170	3	the	the	DET
fbem-11051	170	4	presence	presence	NOUN
fbem-11051	170	5	,	,	PUNCT
fbem-11051	170	6	completeness	completeness	NOUN
fbem-11051	170	7	,	,	PUNCT
fbem-11051	170	8	and	and	CCONJ
fbem-11051	170	9	effective	effective	ADJ
fbem-11051	170	10	application	application	NOUN
fbem-11051	170	11	of	of	ADP
fbem-11051	170	12	the	the	DET
fbem-11051	170	13	company	company	NOUN
fbem-11051	170	14	's	's	PART
fbem-11051	170	15	internal	internal	ADJ
fbem-11051	170	16	controls	control	NOUN
fbem-11051	170	17	and	and	CCONJ
fbem-11051	170	18	to	to	PART
fbem-11051	170	19	look	look	VERB
fbem-11051	170	20	for	for	ADP
fbem-11051	170	21	any	any	DET
fbem-11051	170	22	anomalies	anomaly	NOUN
fbem-11051	170	23	,	,	PUNCT
fbem-11051	170	24	this	this	PRON
fbem-11051	170	25	can	can	AUX
fbem-11051	170	26	be	be	AUX
fbem-11051	170	27	done	do	VERB
fbem-11051	170	28	by	by	ADP
fbem-11051	170	29	studying	study	VERB
fbem-11051	170	30	the	the	DET
fbem-11051	170	31	audit	audit	NOUN
fbem-11051	170	32	working	work	VERB
fbem-11051	170	33	papers	paper	NOUN
fbem-11051	170	34	of	of	ADP
fbem-11051	170	35	the	the	DET
fbem-11051	170	36	previous	previous	ADJ
fbem-11051	170	37	cpa	cpa	NOUN
fbem-11051	170	38	or	or	CCONJ
fbem-11051	170	39	by	by	ADP
fbem-11051	170	40	comprehending	comprehend	VERB
fbem-11051	170	41	the	the	DET
fbem-11051	170	42	internal	internal	ADJ
fbem-11051	170	43	and	and	CCONJ
fbem-11051	170	44	external	external	ADJ
fbem-11051	170	45	environments	environment	NOUN
fbem-11051	170	46	of	of	ADP
fbem-11051	170	47	the	the	DET
fbem-11051	170	48	company	company	NOUN
fbem-11051	170	49	,	,	PUNCT
fbem-11051	170	50	among	among	ADP
fbem-11051	170	51	other	other	ADJ
fbem-11051	170	52	things	thing	NOUN
fbem-11051	170	53	.	.	PUNCT
fbem-11051	171	1	furthermore	furthermore	ADV
fbem-11051	171	2	,	,	PUNCT
fbem-11051	171	3	it	it	PRON
fbem-11051	171	4	's	be	AUX
fbem-11051	171	5	critical	critical	ADJ
fbem-11051	171	6	to	to	PART
fbem-11051	171	7	carry	carry	VERB
fbem-11051	171	8	out	out	ADP
fbem-11051	171	9	sufficient	sufficient	ADJ
fbem-11051	171	10	preliminary	preliminary	ADJ
fbem-11051	171	11	examinations	examination	NOUN
fbem-11051	171	12	of	of	ADP
fbem-11051	171	13	businesses	business	NOUN
fbem-11051	171	14	having	have	VERB
fbem-11051	171	15	multiple	multiple	ADJ
fbem-11051	171	16	ties	tie	NOUN
fbem-11051	171	17	.	.	PUNCT
fbem-11051	172	1	the	the	DET
fbem-11051	172	2	engagement	engagement	NOUN
fbem-11051	172	3	for	for	ADP
fbem-11051	172	4	this	this	DET
fbem-11051	172	5	firm	firm	NOUN
fbem-11051	172	6	can	can	AUX
fbem-11051	172	7	not	not	PART
fbem-11051	172	8	be	be	AUX
fbem-11051	172	9	carried	carry	VERB
fbem-11051	172	10	out	out	ADP
fbem-11051	172	11	if	if	SCONJ
fbem-11051	172	12	the	the	DET
fbem-11051	172	13	company	company	NOUN
fbem-11051	172	14	's	's	PART
fbem-11051	172	15	audit	audit	NOUN
fbem-11051	172	16	risk	risk	NOUN
fbem-11051	172	17	can	can	AUX
fbem-11051	172	18	not	not	PART
fbem-11051	172	19	be	be	AUX
fbem-11051	172	20	accepted	accept	VERB
fbem-11051	172	21	after	after	ADP
fbem-11051	172	22	being	be	AUX
fbem-11051	172	23	evaluated	evaluate	VERB
fbem-11051	172	24	and	and	CCONJ
fbem-11051	172	25	determined	determine	VERB
fbem-11051	172	26	to	to	PART
fbem-11051	172	27	be	be	AUX
fbem-11051	172	28	within	within	ADP
fbem-11051	172	29	an	an	DET
fbem-11051	172	30	acceptable	acceptable	ADJ
fbem-11051	172	31	range	range	NOUN
fbem-11051	172	32	.	.	PUNCT
fbem-11051	173	1	6.2.2	6.2.2	X
fbem-11051	173	2	.	.	PUNCT
fbem-11051	173	3	sound	sound	NOUN
fbem-11051	173	4	and	and	CCONJ
fbem-11051	173	5	perfect	perfect	ADJ
fbem-11051	173	6	quality	quality	NOUN
fbem-11051	173	7	control	control	NOUN
fbem-11051	173	8	system	system	NOUN
fbem-11051	173	9	to	to	PART
fbem-11051	173	10	further	far	ADV
fbem-11051	173	11	regulate	regulate	VERB
fbem-11051	173	12	quality	quality	NOUN
fbem-11051	173	13	control	control	NOUN
fbem-11051	173	14	behavior	behavior	NOUN
fbem-11051	173	15	and	and	CCONJ
fbem-11051	173	16	raise	raise	VERB
fbem-11051	173	17	the	the	DET
fbem-11051	173	18	level	level	NOUN
fbem-11051	173	19	of	of	ADP
fbem-11051	173	20	quality	quality	NOUN
fbem-11051	173	21	control	control	NOUN
fbem-11051	173	22	at	at	ADP
fbem-11051	173	23	accounting	accounting	NOUN
fbem-11051	173	24	firms	firm	NOUN
fbem-11051	173	25	,	,	PUNCT
fbem-11051	173	26	accounting	accounting	NOUN
fbem-11051	173	27	firms	firm	NOUN
fbem-11051	173	28	should	should	AUX
fbem-11051	173	29	create	create	VERB
fbem-11051	173	30	a	a	DET
fbem-11051	173	31	special	special	ADJ
fbem-11051	173	32	quality	quality	NOUN
fbem-11051	173	33	management	management	NOUN
fbem-11051	173	34	department	department	NOUN
fbem-11051	173	35	made	make	VERB
fbem-11051	173	36	up	up	ADP
fbem-11051	173	37	of	of	ADP
fbem-11051	173	38	certified	certify	VERB
fbem-11051	173	39	public	public	ADJ
fbem-11051	173	40	accountants	accountant	NOUN
fbem-11051	173	41	with	with	ADP
fbem-11051	173	42	extensive	extensive	ADJ
fbem-11051	173	43	training	training	NOUN
fbem-11051	173	44	and	and	CCONJ
fbem-11051	173	45	strong	strong	ADJ
fbem-11051	173	46	professional	professional	ADJ
fbem-11051	173	47	skills	skill	NOUN
fbem-11051	173	48	.	.	PUNCT
fbem-11051	174	1	the	the	DET
fbem-11051	174	2	quality	quality	PROPN
fbem-11051	174	3	management	management	NOUN
fbem-11051	174	4	department	department	NOUN
fbem-11051	174	5	should	should	AUX
fbem-11051	174	6	constantly	constantly	ADV
fbem-11051	174	7	monitor	monitor	VERB
fbem-11051	174	8	the	the	DET
fbem-11051	174	9	status	status	NOUN
fbem-11051	174	10	of	of	ADP
fbem-11051	174	11	the	the	DET
fbem-11051	174	12	project	project	NOUN
fbem-11051	174	13	during	during	ADP
fbem-11051	174	14	daily	daily	ADJ
fbem-11051	174	15	audit	audit	NOUN
fbem-11051	174	16	work	work	NOUN
fbem-11051	174	17	and	and	CCONJ
fbem-11051	174	18	keep	keep	VERB
fbem-11051	174	19	in	in	ADP
fbem-11051	174	20	touch	touch	NOUN
fbem-11051	174	21	with	with	ADP
fbem-11051	174	22	the	the	DET
fbem-11051	174	23	project	project	NOUN
fbem-11051	174	24	team	team	NOUN
fbem-11051	174	25	members	member	NOUN
fbem-11051	174	26	to	to	PART
fbem-11051	174	27	better	well	ADV
fbem-11051	174	28	understand	understand	VERB
fbem-11051	174	29	the	the	DET
fbem-11051	174	30	quality	quality	NOUN
fbem-11051	174	31	issues	issue	NOUN
fbem-11051	174	32	and	and	CCONJ
fbem-11051	174	33	solutions	solution	NOUN
fbem-11051	174	34	that	that	PRON
fbem-11051	174	35	have	have	AUX
fbem-11051	174	36	arisen	arise	VERB
fbem-11051	174	37	during	during	ADP
fbem-11051	174	38	project	project	NOUN
fbem-11051	174	39	implementation	implementation	NOUN
fbem-11051	174	40	.	.	PUNCT
fbem-11051	175	1	in	in	ADP
fbem-11051	175	2	addition	addition	NOUN
fbem-11051	175	3	to	to	ADP
fbem-11051	175	4	reporting	reporting	NOUN
fbem-11051	175	5	,	,	PUNCT
fbem-11051	175	6	the	the	DET
fbem-11051	175	7	quality	quality	NOUN
fbem-11051	175	8	management	management	NOUN
fbem-11051	175	9	department	department	NOUN
fbem-11051	175	10	should	should	AUX
fbem-11051	175	11	also	also	ADV
fbem-11051	175	12	impose	impose	VERB
fbem-11051	175	13	the	the	DET
fbem-11051	175	14	appropriate	appropriate	ADJ
fbem-11051	175	15	sanctions	sanction	NOUN
fbem-11051	175	16	on	on	ADP
fbem-11051	175	17	those	those	PRON
fbem-11051	175	18	who	who	PRON
fbem-11051	175	19	do	do	AUX
fbem-11051	175	20	not	not	PART
fbem-11051	175	21	strictly	strictly	ADV
fbem-11051	175	22	adhere	adhere	VERB
fbem-11051	175	23	to	to	ADP
fbem-11051	175	24	the	the	DET
fbem-11051	175	25	quality	quality	NOUN
fbem-11051	175	26	control	control	NOUN
fbem-11051	175	27	system	system	NOUN
fbem-11051	175	28	.	.	PUNCT
fbem-11051	176	1	the	the	DET
fbem-11051	176	2	company	company	NOUN
fbem-11051	176	3	should	should	AUX
fbem-11051	176	4	recruit	recruit	VERB
fbem-11051	176	5	outside	outside	ADV
fbem-11051	176	6	,	,	PUNCT
fbem-11051	176	7	independent	independent	ADJ
fbem-11051	176	8	specialists	specialist	NOUN
fbem-11051	176	9	or	or	CCONJ
fbem-11051	176	10	scholars	scholar	NOUN
fbem-11051	176	11	to	to	PART
fbem-11051	176	12	establish	establish	VERB
fbem-11051	176	13	a	a	DET
fbem-11051	176	14	quality	quality	NOUN
fbem-11051	176	15	control	control	NOUN
fbem-11051	176	16	review	review	NOUN
fbem-11051	176	17	team	team	NOUN
fbem-11051	176	18	and	and	CCONJ
fbem-11051	176	19	closely	closely	ADV
fbem-11051	176	20	apply	apply	VERB
fbem-11051	176	21	the	the	DET
fbem-11051	176	22	"	"	PUNCT
fbem-11051	176	23	three	three	NUM
fbem-11051	176	24	-	-	PUNCT
fbem-11051	176	25	tier	tier	NOUN
fbem-11051	176	26	review	review	NOUN
fbem-11051	176	27	system	system	NOUN
fbem-11051	176	28	"	"	PUNCT
fbem-11051	176	29	in	in	ADP
fbem-11051	176	30	order	order	NOUN
fbem-11051	176	31	to	to	PART
fbem-11051	176	32	guarantee	guarantee	VERB
fbem-11051	176	33	the	the	DET
fbem-11051	176	34	caliber	caliber	NOUN
fbem-11051	176	35	of	of	ADP
fbem-11051	176	36	the	the	DET
fbem-11051	176	37	audit	audit	NOUN
fbem-11051	176	38	work	work	NOUN
fbem-11051	176	39	.	.	PUNCT
fbem-11051	177	1	6.2.3	6.2.3	X
fbem-11051	177	2	.	.	PUNCT
fbem-11051	178	1	a	a	DET
fbem-11051	178	2	clear	clear	ADJ
fbem-11051	178	3	system	system	NOUN
fbem-11051	178	4	for	for	ADP
fbem-11051	178	5	defining	define	VERB
fbem-11051	178	6	audit	audit	NOUN
fbem-11051	178	7	responsibilities	responsibility	NOUN
fbem-11051	178	8	should	should	AUX
fbem-11051	178	9	be	be	AUX
fbem-11051	178	10	established	establish	VERB
fbem-11051	178	11	between	between	ADP
fbem-11051	178	12	auditors	auditor	NOUN
fbem-11051	178	13	and	and	CCONJ
fbem-11051	178	14	accounting	accounting	NOUN
fbem-11051	178	15	firms	firm	NOUN
fbem-11051	178	16	with	with	ADP
fbem-11051	178	17	accounting	accounting	NOUN
fbem-11051	178	18	companies	company	NOUN
fbem-11051	178	19	,	,	PUNCT
fbem-11051	178	20	auditors	auditor	NOUN
fbem-11051	178	21	must	must	AUX
fbem-11051	178	22	establish	establish	VERB
fbem-11051	178	23	a	a	DET
fbem-11051	178	24	clear	clear	ADJ
fbem-11051	178	25	system	system	NOUN
fbem-11051	178	26	for	for	ADP
fbem-11051	178	27	identifying	identify	VERB
fbem-11051	178	28	audit	audit	NOUN
fbem-11051	178	29	tasks	task	NOUN
fbem-11051	178	30	.	.	PUNCT
fbem-11051	179	1	if	if	SCONJ
fbem-11051	179	2	a	a	DET
fbem-11051	179	3	certified	certified	ADJ
fbem-11051	179	4	public	public	ADJ
fbem-11051	179	5	accountant	accountant	NOUN
fbem-11051	179	6	makes	make	VERB
fbem-11051	179	7	a	a	DET
fbem-11051	179	8	mistake	mistake	NOUN
fbem-11051	179	9	during	during	ADP
fbem-11051	179	10	the	the	DET
fbem-11051	179	11	audit	audit	NOUN
fbem-11051	179	12	process	process	NOUN
fbem-11051	179	13	and	and	CCONJ
fbem-11051	179	14	the	the	DET
fbem-11051	179	15	audited	audit	VERB
fbem-11051	179	16	unit	unit	NOUN
fbem-11051	179	17	fails	fail	VERB
fbem-11051	179	18	to	to	PART
fbem-11051	179	19	produce	produce	VERB
fbem-11051	179	20	true	true	ADJ
fbem-11051	179	21	and	and	CCONJ
fbem-11051	179	22	complete	complete	ADJ
fbem-11051	179	23	financial	financial	ADJ
fbem-11051	179	24	data	datum	NOUN
fbem-11051	179	25	per	per	ADP
fbem-11051	179	26	accounting	accounting	NOUN
fbem-11051	179	27	standards	standard	NOUN
fbem-11051	179	28	,	,	PUNCT
fbem-11051	179	29	you	you	PRON
fbem-11051	179	30	are	be	AUX
fbem-11051	179	31	responsible	responsible	ADJ
fbem-11051	179	32	for	for	ADP
fbem-11051	179	33	the	the	DET
fbem-11051	179	34	audit	audit	NOUN
fbem-11051	179	35	;	;	PUNCT
fbem-11051	179	36	if	if	SCONJ
fbem-11051	179	37	the	the	DET
fbem-11051	179	38	sec	sec	PROPN
fbem-11051	179	39	links	link	VERB
fbem-11051	179	40	the	the	DET
fbem-11051	179	41	audited	audit	VERB
fbem-11051	179	42	unit	unit	NOUN
fbem-11051	179	43	to	to	ADP
fbem-11051	179	44	financial	financial	ADJ
fbem-11051	179	45	fraud	fraud	NOUN
fbem-11051	179	46	,	,	PUNCT
fbem-11051	179	47	the	the	DET
fbem-11051	179	48	accounting	accounting	NOUN
fbem-11051	179	49	firm	firm	NOUN
fbem-11051	179	50	will	will	AUX
fbem-11051	179	51	be	be	AUX
fbem-11051	179	52	jointly	jointly	ADV
fbem-11051	179	53	and	and	CCONJ
fbem-11051	179	54	severally	severally	ADV
fbem-11051	179	55	liable	liable	ADJ
fbem-11051	179	56	for	for	ADP
fbem-11051	179	57	the	the	DET
fbem-11051	179	58	audited	audit	VERB
fbem-11051	179	59	unit	unit	NOUN
fbem-11051	179	60	's	's	PART
fbem-11051	179	61	investor	investor	NOUN
fbem-11051	179	62	losses	loss	NOUN
fbem-11051	179	63	.	.	PUNCT
fbem-11051	180	1	and	and	CCONJ
fbem-11051	180	2	in	in	ADP
fbem-11051	180	3	other	other	ADJ
fbem-11051	180	4	instances	instance	NOUN
fbem-11051	180	5	of	of	ADP
fbem-11051	180	6	audit	audit	NOUN
fbem-11051	180	7	failure	failure	NOUN
fbem-11051	180	8	,	,	PUNCT
fbem-11051	180	9	the	the	DET
fbem-11051	180	10	failure	failure	NOUN
fbem-11051	180	11	may	may	AUX
fbem-11051	180	12	not	not	PART
fbem-11051	180	13	be	be	AUX
fbem-11051	180	14	the	the	DET
fbem-11051	180	15	auditor	auditor	NOUN
fbem-11051	180	16	's	's	PART
fbem-11051	180	17	fault	fault	NOUN
fbem-11051	180	18	but	but	CCONJ
fbem-11051	180	19	rather	rather	ADV
fbem-11051	180	20	the	the	DET
fbem-11051	180	21	accounting	accounting	NOUN
fbem-11051	180	22	firm	firm	NOUN
fbem-11051	180	23	's	's	PART
fbem-11051	180	24	loss	loss	NOUN
fbem-11051	180	25	of	of	ADP
fbem-11051	180	26	independence	independence	NOUN
fbem-11051	180	27	.	.	PUNCT
fbem-11051	181	1	to	to	PART
fbem-11051	181	2	safeguard	safeguard	VERB
fbem-11051	181	3	the	the	DET
fbem-11051	181	4	rights	right	NOUN
fbem-11051	181	5	and	and	CCONJ
fbem-11051	181	6	interests	interest	NOUN
fbem-11051	181	7	of	of	ADP
fbem-11051	181	8	auditors	auditor	NOUN
fbem-11051	181	9	,	,	PUNCT
fbem-11051	181	10	it	it	PRON
fbem-11051	181	11	is	be	AUX
fbem-11051	181	12	imperative	imperative	ADJ
fbem-11051	181	13	to	to	PART
fbem-11051	181	14	have	have	VERB
fbem-11051	181	15	a	a	DET
fbem-11051	181	16	flawless	flawless	ADJ
fbem-11051	181	17	,	,	PUNCT
fbem-11051	181	18	unambiguous	unambiguous	ADJ
fbem-11051	181	19	description	description	NOUN
fbem-11051	181	20	of	of	ADP
fbem-11051	181	21	what	what	PRON
fbem-11051	181	22	constitutes	constitute	VERB
fbem-11051	181	23	an	an	DET
fbem-11051	181	24	audit	audit	NOUN
fbem-11051	181	25	obligation	obligation	NOUN
fbem-11051	181	26	.	.	PUNCT
fbem-11051	182	1	6.3	6.3	NUM
fbem-11051	182	2	.	.	PUNCT
fbem-11051	183	1	external	external	ADJ
fbem-11051	183	2	regulatory	regulatory	ADJ
fbem-11051	183	3	level	level	NOUN
fbem-11051	183	4	6.3.1	6.3.1	NUM
fbem-11051	183	5	.	.	PUNCT
fbem-11051	184	1	building	build	VERB
fbem-11051	184	2	an	an	DET
fbem-11051	184	3	efficient	efficient	ADJ
fbem-11051	184	4	regulatory	regulatory	ADJ
fbem-11051	184	5	system	system	NOUN
fbem-11051	184	6	using	use	VERB
fbem-11051	184	7	big	big	ADJ
fbem-11051	184	8	models	model	NOUN
fbem-11051	184	9	to	to	PART
fbem-11051	184	10	ensure	ensure	VERB
fbem-11051	184	11	coordination	coordination	NOUN
fbem-11051	184	12	between	between	ADP
fbem-11051	184	13	the	the	DET
fbem-11051	184	14	various	various	ADJ
fbem-11051	184	15	regulatory	regulatory	ADJ
fbem-11051	184	16	bodies	body	NOUN
fbem-11051	184	17	,	,	PUNCT
fbem-11051	184	18	it	it	PRON
fbem-11051	184	19	is	be	AUX
fbem-11051	184	20	important	important	ADJ
fbem-11051	184	21	to	to	PART
fbem-11051	184	22	make	make	VERB
fbem-11051	184	23	clear	clear	ADJ
fbem-11051	184	24	the	the	DET
fbem-11051	184	25	relationship	relationship	NOUN
fbem-11051	184	26	between	between	ADP
fbem-11051	184	27	government	government	NOUN
fbem-11051	184	28	and	and	CCONJ
fbem-11051	184	29	industry	industry	NOUN
fbem-11051	184	30	regulation	regulation	NOUN
fbem-11051	184	31	,	,	PUNCT
fbem-11051	184	32	strengthen	strengthen	VERB
fbem-11051	184	33	the	the	DET
fbem-11051	184	34	cooperation	cooperation	NOUN
fbem-11051	184	35	among	among	ADP
fbem-11051	184	36	the	the	DET
fbem-11051	184	37	various	various	ADJ
fbem-11051	184	38	government	government	NOUN
fbem-11051	184	39	regulators	regulator	NOUN
fbem-11051	184	40	,	,	PUNCT
fbem-11051	184	41	and	and	CCONJ
fbem-11051	184	42	,	,	PUNCT
fbem-11051	184	43	to	to	ADP
fbem-11051	184	44	a	a	DET
fbem-11051	184	45	certain	certain	ADJ
fbem-11051	184	46	extent	extent	NOUN
fbem-11051	184	47	,	,	PUNCT
fbem-11051	184	48	increase	increase	VERB
fbem-11051	184	49	the	the	DET
fbem-11051	184	50	autonomy	autonomy	NOUN
fbem-11051	184	51	of	of	ADP
fbem-11051	184	52	industry	industry	NOUN
fbem-11051	184	53	selfregulation	selfregulation	NOUN
fbem-11051	184	54	by	by	ADP
fbem-11051	184	55	the	the	DET
fbem-11051	184	56	institute	institute	PROPN
fbem-11051	184	57	of	of	ADP
fbem-11051	184	58	certified	certify	VERB
fbem-11051	184	59	public	public	ADJ
fbem-11051	184	60	accountants	accountant	NOUN
fbem-11051	184	61	.	.	PUNCT
fbem-11051	185	1	to	to	PART
fbem-11051	185	2	enhance	enhance	VERB
fbem-11051	185	3	the	the	DET
fbem-11051	185	4	practice	practice	NOUN
fbem-11051	185	5	quality	quality	NOUN
fbem-11051	185	6	and	and	CCONJ
fbem-11051	185	7	public	public	ADJ
fbem-11051	185	8	perception	perception	NOUN
fbem-11051	185	9	of	of	ADP
fbem-11051	185	10	the	the	DET
fbem-11051	185	11	auditing	auditing	NOUN
fbem-11051	185	12	industry	industry	NOUN
fbem-11051	185	13	,	,	PUNCT
fbem-11051	185	14	allocate	allocate	VERB
fbem-11051	185	15	regulatory	regulatory	ADJ
fbem-11051	185	16	resources	resource	NOUN
fbem-11051	185	17	as	as	ADV
fbem-11051	185	18	efficiently	efficiently	ADV
fbem-11051	185	19	as	as	ADP
fbem-11051	185	20	possible	possible	ADJ
fbem-11051	185	21	,	,	PUNCT
fbem-11051	185	22	use	use	VERB
fbem-11051	185	23	large	large	ADJ
fbem-11051	185	24	models	model	NOUN
fbem-11051	185	25	to	to	PART
fbem-11051	185	26	increase	increase	VERB
fbem-11051	185	27	regulatory	regulatory	ADJ
fbem-11051	185	28	efficiency	efficiency	NOUN
fbem-11051	185	29	generally	generally	ADV
fbem-11051	185	30	,	,	PUNCT
fbem-11051	185	31	and	and	CCONJ
fbem-11051	185	32	use	use	VERB
fbem-11051	185	33	dual	dual	ADJ
fbem-11051	185	34	regulation	regulation	NOUN
fbem-11051	185	35	of	of	ADP
fbem-11051	185	36	the	the	DET
fbem-11051	185	37	government	government	NOUN
fbem-11051	185	38	and	and	CCONJ
fbem-11051	185	39	industry	industry	NOUN
fbem-11051	185	40	to	to	PART
fbem-11051	185	41	prevent	prevent	VERB
fbem-11051	185	42	illegal	illegal	ADJ
fbem-11051	185	43	and	and	CCONJ
fbem-11051	185	44	unethical	unethical	ADJ
fbem-11051	185	45	behavior	behavior	NOUN
fbem-11051	185	46	of	of	ADP
fbem-11051	185	47	listed	list	VERB
fbem-11051	185	48	companies	company	NOUN
fbem-11051	185	49	.	.	PUNCT
fbem-11051	186	1	6.3.2	6.3.2	X
fbem-11051	186	2	.	.	PUNCT
fbem-11051	187	1	continuous	continuous	ADJ
fbem-11051	187	2	improvement	improvement	NOUN
fbem-11051	187	3	of	of	ADP
fbem-11051	187	4	regulatory	regulatory	ADJ
fbem-11051	187	5	laws	law	NOUN
fbem-11051	187	6	and	and	CCONJ
fbem-11051	187	7	regulations	regulation	NOUN
fbem-11051	187	8	oversight	oversight	NOUN
fbem-11051	187	9	and	and	CCONJ
fbem-11051	187	10	management	management	NOUN
fbem-11051	187	11	of	of	ADP
fbem-11051	187	12	publicly	publicly	ADV
fbem-11051	187	13	traded	trade	VERB
fbem-11051	187	14	companies	company	NOUN
fbem-11051	187	15	,	,	PUNCT
fbem-11051	187	16	as	as	ADV
fbem-11051	187	17	well	well	ADV
fbem-11051	187	18	as	as	ADP
fbem-11051	187	19	auditing	auditing	NOUN
fbem-11051	187	20	institutions	institution	NOUN
fbem-11051	187	21	and	and	CCONJ
fbem-11051	187	22	auditors	auditor	NOUN
fbem-11051	187	23	,	,	PUNCT
fbem-11051	187	24	should	should	AUX
fbem-11051	187	25	be	be	AUX
fbem-11051	187	26	strengthened	strengthen	VERB
fbem-11051	187	27	to	to	PART
fbem-11051	187	28	improve	improve	VERB
fbem-11051	187	29	regulatory	regulatory	ADJ
fbem-11051	187	30	norms	norm	NOUN
fbem-11051	187	31	and	and	CCONJ
fbem-11051	187	32	regulations	regulation	NOUN
fbem-11051	187	33	.	.	PUNCT
fbem-11051	188	1	it	it	PRON
fbem-11051	188	2	is	be	AUX
fbem-11051	188	3	also	also	ADV
fbem-11051	188	4	critical	critical	ADJ
fbem-11051	188	5	to	to	PART
fbem-11051	188	6	ensure	ensure	VERB
fbem-11051	188	7	that	that	SCONJ
fbem-11051	188	8	the	the	DET
fbem-11051	188	9	rules	rule	NOUN
fbem-11051	188	10	and	and	CCONJ
fbem-11051	188	11	regulations	regulation	NOUN
fbem-11051	188	12	are	be	AUX
fbem-11051	188	13	consistent	consistent	ADJ
fbem-11051	188	14	,	,	PUNCT
fbem-11051	188	15	reasonable	reasonable	ADJ
fbem-11051	188	16	,	,	PUNCT
fbem-11051	188	17	and	and	CCONJ
fbem-11051	188	18	scientifically	scientifically	ADV
fbem-11051	188	19	grounded	ground	VERB
fbem-11051	188	20	in	in	ADP
fbem-11051	188	21	order	order	NOUN
fbem-11051	188	22	to	to	PART
fbem-11051	188	23	avoid	avoid	VERB
fbem-11051	188	24	regulatory	regulatory	ADJ
fbem-11051	188	25	issues	issue	NOUN
fbem-11051	188	26	caused	cause	VERB
fbem-11051	188	27	by	by	ADP
fbem-11051	188	28	inconsistent	inconsistent	ADJ
fbem-11051	188	29	application	application	NOUN
fbem-11051	188	30	of	of	ADP
fbem-11051	188	31	numerous	numerous	ADJ
fbem-11051	188	32	laws	law	NOUN
fbem-11051	188	33	and	and	CCONJ
fbem-11051	188	34	regulations	regulation	NOUN
fbem-11051	188	35	.	.	PUNCT
fbem-11051	189	1	6.3.3	6.3.3	X
fbem-11051	189	2	.	.	X
fbem-11051	190	1	strengthening	strengthen	VERB
fbem-11051	190	2	of	of	ADP
fbem-11051	190	3	penalties	penalty	NOUN
fbem-11051	190	4	penalties	penalty	NOUN
fbem-11051	190	5	should	should	AUX
fbem-11051	190	6	be	be	AUX
fbem-11051	190	7	improved	improve	VERB
fbem-11051	190	8	and	and	CCONJ
fbem-11051	190	9	tightened	tighten	VERB
fbem-11051	190	10	to	to	PART
fbem-11051	190	11	raise	raise	VERB
fbem-11051	190	12	the	the	DET
fbem-11051	190	13	cost	cost	NOUN
fbem-11051	190	14	of	of	ADP
fbem-11051	190	15	infractions	infraction	NOUN
fbem-11051	190	16	for	for	ADP
fbem-11051	190	17	publicly	publicly	ADV
fbem-11051	190	18	traded	trade	VERB
fbem-11051	190	19	companies	company	NOUN
fbem-11051	190	20	and	and	CCONJ
fbem-11051	190	21	accounting	accounting	NOUN
fbem-11051	190	22	firms	firm	NOUN
fbem-11051	190	23	.	.	PUNCT
fbem-11051	191	1	the	the	DET
fbem-11051	191	2	emphasis	emphasis	NOUN
fbem-11051	191	3	should	should	AUX
fbem-11051	191	4	be	be	AUX
fbem-11051	191	5	on	on	ADP
fbem-11051	191	6	investigating	investigate	VERB
fbem-11051	191	7	and	and	CCONJ
fbem-11051	191	8	punishing	punish	VERB
fbem-11051	191	9	those	those	PRON
fbem-11051	191	10	who	who	PRON
fbem-11051	191	11	are	be	AUX
fbem-11051	191	12	primarily	primarily	ADV
fbem-11051	191	13	responsible	responsible	ADJ
fbem-11051	191	14	for	for	ADP
fbem-11051	191	15	financial	financial	ADJ
fbem-11051	191	16	fraud	fraud	NOUN
fbem-11051	191	17	and	and	CCONJ
fbem-11051	191	18	audit	audit	NOUN
fbem-11051	191	19	failures	failure	NOUN
fbem-11051	191	20	,	,	PUNCT
fbem-11051	191	21	and	and	CCONJ
fbem-11051	191	22	appropriately	appropriately	ADV
fbem-11051	191	23	applying	apply	VERB
fbem-11051	191	24	administrative	administrative	ADJ
fbem-11051	191	25	,	,	PUNCT
fbem-11051	191	26	civil	civil	ADJ
fbem-11051	191	27	,	,	PUNCT
fbem-11051	191	28	and	and	CCONJ
fbem-11051	191	29	criminal	criminal	ADJ
fbem-11051	191	30	means	mean	NOUN
fbem-11051	191	31	to	to	PART
fbem-11051	191	32	legally	legally	ADV
fbem-11051	191	33	prosecute	prosecute	VERB
fbem-11051	191	34	them	they	PRON
fbem-11051	191	35	,	,	PUNCT
fbem-11051	191	36	particularly	particularly	ADV
fbem-11051	191	37	for	for	ADP
fbem-11051	191	38	275	275	NUM
fbem-11051	191	39	accounting	accounting	NOUN
fbem-11051	191	40	firms	firm	NOUN
fbem-11051	191	41	that	that	PRON
fbem-11051	191	42	commit	commit	VERB
fbem-11051	191	43	repeated	repeat	VERB
fbem-11051	191	44	violations	violation	NOUN
fbem-11051	191	45	of	of	ADP
fbem-11051	191	46	the	the	DET
fbem-11051	191	47	law	law	NOUN
fbem-11051	191	48	,	,	PUNCT
fbem-11051	191	49	as	as	ADV
fbem-11051	191	50	well	well	ADV
fbem-11051	191	51	as	as	ADP
fbem-11051	191	52	imposing	impose	VERB
fbem-11051	191	53	more	more	ADV
fbem-11051	191	54	targeted	targeted	ADJ
fbem-11051	191	55	and	and	CCONJ
fbem-11051	191	56	harsher	harsh	ADJ
fbem-11051	191	57	incremental	incremental	ADJ
fbem-11051	191	58	penalties	penalty	NOUN
fbem-11051	191	59	.	.	PUNCT
fbem-11051	192	1	7	7	X
fbem-11051	192	2	.	.	X
fbem-11051	192	3	conclusion	conclusion	NOUN
fbem-11051	192	4	audit	audit	NOUN
fbem-11051	192	5	quality	quality	NOUN
fbem-11051	192	6	has	have	VERB
fbem-11051	192	7	a	a	DET
fbem-11051	192	8	direct	direct	ADJ
fbem-11051	192	9	impact	impact	NOUN
fbem-11051	192	10	on	on	ADP
fbem-11051	192	11	the	the	DET
fbem-11051	192	12	market	market	NOUN
fbem-11051	192	13	economy	economy	NOUN
fbem-11051	192	14	's	's	PART
fbem-11051	192	15	security	security	NOUN
fbem-11051	192	16	and	and	CCONJ
fbem-11051	192	17	stability[9	stability[9	NOUN
fbem-11051	192	18	]	]	PUNCT
fbem-11051	192	19	,	,	PUNCT
fbem-11051	192	20	as	as	ADP
fbem-11051	192	21	a	a	DET
fbem-11051	192	22	result	result	NOUN
fbem-11051	192	23	,	,	PUNCT
fbem-11051	192	24	the	the	DET
fbem-11051	192	25	improvement	improvement	NOUN
fbem-11051	192	26	and	and	CCONJ
fbem-11051	192	27	implementation	implementation	NOUN
fbem-11051	192	28	of	of	ADP
fbem-11051	192	29	the	the	DET
fbem-11051	192	30	auditor	auditor	NOUN
fbem-11051	192	31	's	's	PART
fbem-11051	192	32	responsibility	responsibility	NOUN
fbem-11051	192	33	system	system	NOUN
fbem-11051	192	34	must	must	AUX
fbem-11051	192	35	externally	externally	ADV
fbem-11051	192	36	ensure	ensure	VERB
fbem-11051	192	37	the	the	DET
fbem-11051	192	38	auditor	auditor	NOUN
fbem-11051	192	39	's	's	PART
fbem-11051	192	40	audit	audit	NOUN
fbem-11051	192	41	independence	independence	NOUN
fbem-11051	192	42	,	,	PUNCT
fbem-11051	192	43	as	as	ADV
fbem-11051	192	44	well	well	ADV
fbem-11051	192	45	as	as	ADP
fbem-11051	192	46	improve	improve	VERB
fbem-11051	192	47	the	the	DET
fbem-11051	192	48	auditor	auditor	NOUN
fbem-11051	192	49	's	's	PART
fbem-11051	192	50	professional	professional	ADJ
fbem-11051	192	51	competence	competence	NOUN
fbem-11051	192	52	and	and	CCONJ
fbem-11051	192	53	professionalism	professionalism	NOUN
fbem-11051	192	54	,	,	PUNCT
fbem-11051	192	55	as	as	ADP
fbem-11051	192	56	an	an	DET
fbem-11051	192	57	important	important	ADJ
fbem-11051	192	58	task	task	NOUN
fbem-11051	192	59	for	for	ADP
fbem-11051	192	60	the	the	DET
fbem-11051	192	61	government	government	NOUN
fbem-11051	192	62	and	and	CCONJ
fbem-11051	192	63	regulatory	regulatory	ADJ
fbem-11051	192	64	bodies	body	NOUN
fbem-11051	192	65	,	,	PUNCT
fbem-11051	192	66	as	as	ADV
fbem-11051	192	67	well	well	ADV
fbem-11051	192	68	as	as	ADP
fbem-11051	192	69	the	the	DET
fbem-11051	192	70	auditor	auditor	NOUN
fbem-11051	192	71	's	's	PART
fbem-11051	192	72	employing	employ	VERB
fbem-11051	192	73	organizations	organization	NOUN
fbem-11051	192	74	to	to	PART
fbem-11051	192	75	grasp	grasp	VERB
fbem-11051	192	76	.	.	PUNCT
fbem-11051	193	1	in	in	ADP
fbem-11051	193	2	the	the	DET
fbem-11051	193	3	audit	audit	NOUN
fbem-11051	193	4	process	process	NOUN
fbem-11051	193	5	,	,	PUNCT
fbem-11051	193	6	any	any	DET
fbem-11051	193	7	link	link	NOUN
fbem-11051	193	8	,	,	PUNCT
fbem-11051	193	9	no	no	ADV
fbem-11051	193	10	matter	matter	ADV
fbem-11051	193	11	how	how	SCONJ
fbem-11051	193	12	minor	minor	ADJ
fbem-11051	193	13	,	,	PUNCT
fbem-11051	193	14	can	can	AUX
fbem-11051	193	15	lead	lead	VERB
fbem-11051	193	16	to	to	ADP
fbem-11051	193	17	audit	audit	NOUN
fbem-11051	193	18	failure	failure	NOUN
fbem-11051	193	19	;	;	PUNCT
fbem-11051	193	20	thus	thus	ADV
fbem-11051	193	21	,	,	PUNCT
fbem-11051	193	22	for	for	ADP
fbem-11051	193	23	all	all	DET
fbem-11051	193	24	conceivable	conceivable	ADJ
fbem-11051	193	25	variables	variable	NOUN
fbem-11051	193	26	that	that	PRON
fbem-11051	193	27	might	might	AUX
fbem-11051	193	28	lead	lead	VERB
fbem-11051	193	29	to	to	ADP
fbem-11051	193	30	audit	audit	NOUN
fbem-11051	193	31	failure	failure	NOUN
fbem-11051	193	32	,	,	PUNCT
fbem-11051	193	33	there	there	PRON
fbem-11051	193	34	should	should	AUX
fbem-11051	193	35	always	always	ADV
fbem-11051	193	36	be	be	AUX
fbem-11051	193	37	a	a	DET
fbem-11051	193	38	diligent	diligent	ADJ
fbem-11051	193	39	and	and	CCONJ
fbem-11051	193	40	timely	timely	ADJ
fbem-11051	193	41	response	response	NOUN
fbem-11051	193	42	,	,	PUNCT
fbem-11051	193	43	particularly	particularly	ADV
fbem-11051	193	44	for	for	ADP
fbem-11051	193	45	the	the	DET
fbem-11051	193	46	company	company	NOUN
fbem-11051	193	47	's	's	PART
fbem-11051	193	48	financial	financial	ADJ
fbem-11051	193	49	fraud	fraud	NOUN
fbem-11051	193	50	detection	detection	NOUN
fbem-11051	193	51	and	and	CCONJ
fbem-11051	193	52	punishment	punishment	NOUN
fbem-11051	193	53	mechanism	mechanism	NOUN
fbem-11051	193	54	.	.	PUNCT
fbem-11051	194	1	auditors	auditor	NOUN
fbem-11051	194	2	must	must	AUX
fbem-11051	194	3	also	also	ADV
fbem-11051	194	4	learn	learn	VERB
fbem-11051	194	5	from	from	ADP
fbem-11051	194	6	each	each	DET
fbem-11051	194	7	work	work	NOUN
fbem-11051	194	8	experience	experience	NOUN
fbem-11051	194	9	and	and	CCONJ
fbem-11051	194	10	lesson	lesson	NOUN
fbem-11051	194	11	learned	learn	VERB
fbem-11051	194	12	in	in	ADP
fbem-11051	194	13	order	order	NOUN
fbem-11051	194	14	to	to	PART
fbem-11051	194	15	put	put	VERB
fbem-11051	194	16	their	their	PRON
fbem-11051	194	17	knowledge	knowledge	NOUN
fbem-11051	194	18	into	into	ADP
fbem-11051	194	19	practice[10	practice[10	NOUN
fbem-11051	194	20	]	]	PUNCT
fbem-11051	194	21	,	,	PUNCT
fbem-11051	194	22	to	to	PART
fbem-11051	194	23	reduce	reduce	VERB
fbem-11051	194	24	the	the	DET
fbem-11051	194	25	possibility	possibility	NOUN
fbem-11051	194	26	of	of	ADP
fbem-11051	194	27	audit	audit	NOUN
fbem-11051	194	28	failure	failure	NOUN
fbem-11051	194	29	.	.	PUNCT
fbem-11051	195	1	references	reference	NOUN
fbem-11051	195	2	[	[	X
fbem-11051	195	3	1	1	NUM
fbem-11051	195	4	]	]	PUNCT
fbem-11051	195	5	wang	wang	PROPN
fbem-11051	195	6	shuangshuang	shuangshuang	PROPN
fbem-11051	195	7	.	.	PUNCT
fbem-11051	196	1	discussion	discussion	NOUN
fbem-11051	196	2	on	on	ADP
fbem-11051	196	3	the	the	DET
fbem-11051	196	4	reasons	reason	NOUN
fbem-11051	196	5	and	and	CCONJ
fbem-11051	196	6	counte	counte	ADJ
fbem-11051	196	7	rmeasures	rmeasure	NOUN
fbem-11051	196	8	of	of	ADP
fbem-11051	196	9	audit	audit	NOUN
fbem-11051	196	10	failure	failure	NOUN
fbem-11051	196	11	of	of	ADP
fbem-11051	196	12	accounting	accounting	NOUN
fbem-11051	196	13	firms	firm	NOUN
fbem-11051	196	14	[	[	X
fbem-11051	196	15	d].hebei	d].hebei	ADP
fbem-11051	196	16	u	u	NOUN
fbem-11051	196	17	niversity	niversity	NOUN
fbem-11051	196	18	of	of	ADP
fbem-11051	196	19	economics	economic	NOUN
fbem-11051	196	20	and	and	CCONJ
fbem-11051	196	21	trade,2020.doi:10.27106	trade,2020.doi:10.27106	ADV
fbem-11051	196	22	/	/	SYM
fbem-11051	196	23	d.cnk	d.cnk	PROPN
fbem-11051	196	24	i.ghbju.2020.000147	i.ghbju.2020.000147	NOUN
fbem-11051	196	25	.	.	PUNCT
fbem-11051	197	1	[	[	X
fbem-11051	197	2	2	2	NUM
fbem-11051	197	3	]	]	ADJ
fbem-11051	197	4	decision	decision	NOUN
fbem-11051	197	5	on	on	ADP
fbem-11051	197	6	administrative	administrative	ADJ
fbem-11051	197	7	punishment	punishment	NOUN
fbem-11051	197	8	of	of	ADP
fbem-11051	197	9	csrc	csrc	NOUN
fbem-11051	197	10	(	(	PUNCT
fbem-11051	197	11	shinewi	shinewi	NOUN
fbem-11051	197	12	ng	ng	PROPN
fbem-11051	197	13	accounting	accounting	PROPN
fbem-11051	197	14	firm	firm	PROPN
fbem-11051	197	15	,	,	PUNCT
fbem-11051	197	16	chang	chang	PROPN
fbem-11051	197	17	xiaobo	xiaobo	PROPN
fbem-11051	197	18	,	,	PUNCT
fbem-11051	197	19	bai	bai	PROPN
fbem-11051	197	20	ximin).china	ximin).china	PROPN
fbem-11051	197	21	sec	sec	PROPN
fbem-11051	197	22	urities	urities	PROPN
fbem-11051	197	23	regulatory	regulatory	PROPN
fbem-11051	197	24	commission	commission	NOUN
fbem-11051	197	25	announcement,2022	announcement,2022	PROPN
fbem-11051	197	26	-	-	PUNCT
fbem-11051	197	27	04	04	NUM
fbem-11051	197	28	-	-	SYM
fbem-11051	197	29	18	18	NUM
fbem-11051	197	30	(	(	PUNCT
fbem-11051	197	31	a19	a19	PROPN
fbem-11051	197	32	)	)	PUNCT
fbem-11051	197	33	.	.	PUNCT
fbem-11051	198	1	[	[	X
fbem-11051	198	2	3	3	NUM
fbem-11051	198	3	]	]	PUNCT
fbem-11051	198	4	bi	bi	ADJ
fbem-11051	198	5	xiaozhuo	xiaozhuo	NOUN
fbem-11051	198	6	.	.	PUNCT
fbem-11051	199	1	research	research	NOUN
fbem-11051	199	2	on	on	ADP
fbem-11051	199	3	the	the	DET
fbem-11051	199	4	problem	problem	NOUN
fbem-11051	199	5	of	of	ADP
fbem-11051	199	6	audit	audit	NOUN
fbem-11051	199	7	failure	failure	NOUN
fbem-11051	199	8	of	of	ADP
fbem-11051	199	9	certified	certified	ADJ
fbem-11051	199	10	public	public	ADJ
fbem-11051	199	11	accountants[j	accountants[j	PROPN
fbem-11051	199	12	]	]	PUNCT
fbem-11051	199	13	.	.	PUNCT
fbem-11051	200	1	economic	economic	ADJ
fbem-11051	200	2	and	and	CCONJ
fbem-11051	200	3	trade	trade	NOUN
fbem-11051	200	4	practice	practice	NOUN
fbem-11051	200	5	,	,	PUNCT
fbem-11051	200	6	2016	2016	NUM
fbem-11051	200	7	(	(	PUNCT
fbem-11051	200	8	14	14	NUM
fbem-11051	200	9	):	):	SYM
fbem-11051	200	10	198	198	NUM
fbem-11051	200	11	+	+	NOUN
fbem-11051	200	12	200	200	NUM
fbem-11051	200	13	.	.	PUNCT
fbem-11051	201	1	[	[	X
fbem-11051	201	2	4	4	NUM
fbem-11051	201	3	]	]	X
fbem-11051	201	4	wei	wei	PROPN
fbem-11051	201	5	wei	wei	PROPN
fbem-11051	201	6	.	.	PUNCT
fbem-11051	202	1	a	a	DET
fbem-11051	202	2	case	case	NOUN
fbem-11051	202	3	study	study	NOUN
fbem-11051	202	4	of	of	ADP
fbem-11051	202	5	shinewing	shinewing	NOUN
fbem-11051	202	6	auditing	audit	VERB
fbem-11051	202	7	the	the	DET
fbem-11051	202	8	related	relate	VERB
fbem-11051	202	9	party	party	NOUN
fbem-11051	202	10	transactions	transaction	NOUN
fbem-11051	202	11	of	of	ADP
fbem-11051	202	12	letv	letv	ADJ
fbem-11051	203	1	[	[	X
fbem-11051	203	2	d	d	X
fbem-11051	203	3	]	]	X
fbem-11051	203	4	.	.	PUNCT
fbem-11051	204	1	xi'an	xi'an	PROPN
fbem-11051	204	2	university	university	PROPN
fbem-11051	204	3	of	of	ADP
fbem-11051	204	4	technology,2020.doi:10.27398	technology,2020.doi:10.27398	PROPN
fbem-11051	204	5	/	/	SYM
fbem-11051	204	6	d.cnki.gxalu.2020.000761	d.cnki.gxalu.2020.000761	NOUN
fbem-11051	204	7	.	.	PUNCT
fbem-11051	205	1	[	[	X
fbem-11051	205	2	5	5	NUM
fbem-11051	205	3	]	]	X
fbem-11051	205	4	guo	guo	PROPN
fbem-11051	205	5	ying	ying	PROPN
fbem-11051	205	6	,	,	PUNCT
fbem-11051	205	7	jia	jia	PROPN
fbem-11051	205	8	xu	xu	PROPN
fbem-11051	205	9	.	.	PUNCT
fbem-11051	206	1	a	a	DET
fbem-11051	206	2	case	case	NOUN
fbem-11051	206	3	study	study	NOUN
fbem-11051	206	4	of	of	ADP
fbem-11051	206	5	auditing	auditing	NOUN
fbem-11051	206	6	failure	failure	NOUN
fbem-11051	206	7	of	of	ADP
fbem-11051	206	8	zh	zh	PROPN
fbem-11051	206	9	ongxingcai	ongxingcai	PROPN
fbem-11051	206	10	guanghua[j	guanghua[j	NOUN
fbem-11051	206	11	]	]	PUNCT
fbem-11051	206	12	.	.	PUNCT
fbem-11051	207	1	old	old	ADJ
fbem-11051	207	2	brand	brand	PROPN
fbem-11051	207	3	marketing	marketing	NOUN
fbem-11051	207	4	,	,	PUNCT
fbem-11051	207	5	2023(07):1	2023(07):1	NUM
fbem-11051	207	6	06	06	NUM
fbem-11051	207	7	-	-	SYM
fbem-11051	207	8	108	108	NUM
fbem-11051	207	9	.	.	PUNCT
fbem-11051	208	1	[	[	X
fbem-11051	208	2	6	6	NUM
fbem-11051	208	3	]	]	X
fbem-11051	208	4	zhou	zhou	PROPN
fbem-11051	208	5	jing	jing	PROPN
fbem-11051	208	6	.	.	PUNCT
fbem-11051	209	1	misrepresentation	misrepresentation	NOUN
fbem-11051	209	2	,	,	PUNCT
fbem-11051	209	3	auditor	auditor	NOUN
fbem-11051	209	4	behaviour	behaviour	NOUN
fbem-11051	209	5	and	and	CCONJ
fbem-11051	209	6	regulatory	regulatory	ADJ
fbem-11051	209	7	penalties	penalty	NOUN
fbem-11051	209	8	of	of	ADP
fbem-11051	209	9	listed	list	VERB
fbem-11051	209	10	companies[d	companies[d	NOUN
fbem-11051	209	11	]	]	PUNCT
fbem-11051	209	12	.	.	PUNCT
fbem-11051	210	1	chongqing	chongqe	VERB
fbem-11051	210	2	university,2019.doi:10.27670	university,2019.doi:10.27670	ADV
fbem-11051	210	3	/	/	SYM
fbem-11051	210	4	d.cnki.gcqdu.2019.003584	d.cnki.gcqdu.2019.003584	NOUN
fbem-11051	210	5	.	.	PUNCT
fbem-11051	211	1	[	[	X
fbem-11051	211	2	7	7	NUM
fbem-11051	211	3	]	]	PUNCT
fbem-11051	211	4	xu	xu	PROPN
fbem-11051	211	5	zhenzhen	zhenzhen	PROPN
fbem-11051	211	6	.	.	PUNCT
fbem-11051	212	1	the	the	DET
fbem-11051	212	2	impact	impact	NOUN
fbem-11051	212	3	of	of	ADP
fbem-11051	212	4	new	new	ADJ
fbem-11051	212	5	auditing	auditing	NOUN
fbem-11051	212	6	standards	standard	NOUN
fbem-11051	212	7	on	on	ADP
fbem-11051	212	8	au	au	PROPN
fbem-11051	212	9	dit	dit	PROPN
fbem-11051	212	10	quality[j].modern	quality[j].modern	PROPN
fbem-11051	212	11	business,2011(07):245	business,2011(07):245	PROPN
fbem-11051	212	12	-	-	PUNCT
fbem-11051	212	13	246.doi:10.14	246.doi:10.14	NUM
fbem-11051	212	14	097	097	NUM
fbem-11051	212	15	/	/	SYM
fbem-11051	212	16	j.cnki.5392/2011.07.200	j.cnki.5392/2011.07.200	PROPN
fbem-11051	212	17	.	.	PUNCT
fbem-11051	213	1	[	[	X
fbem-11051	213	2	8	8	NUM
fbem-11051	213	3	]	]	PUNCT
fbem-11051	213	4	xie	xie	PROPN
fbem-11051	213	5	kemeng	kemeng	PROPN
fbem-11051	213	6	.	.	PUNCT
fbem-11051	214	1	research	research	NOUN
fbem-11051	214	2	on	on	ADP
fbem-11051	214	3	the	the	DET
fbem-11051	214	4	audit	audit	NOUN
fbem-11051	214	5	responsibility	responsibility	NOUN
fbem-11051	214	6	of	of	ADP
fbem-11051	214	7	certified	certify	VERB
fbem-11051	214	8	public	public	ADJ
fbem-11051	214	9	accountants	accountant	NOUN
fbem-11051	214	10	in	in	ADP
fbem-11051	214	11	the	the	DET
fbem-11051	214	12	context	context	NOUN
fbem-11051	214	13	of	of	ADP
fbem-11051	214	14	consecutive	consecutive	ADJ
fbem-11051	214	15	annual	annual	ADJ
fbem-11051	214	16	financial	financial	ADJ
fbem-11051	214	17	fraud[d	fraud[d	NOUN
fbem-11051	214	18	]	]	PUNCT
fbem-11051	214	19	.	.	PUNCT
fbem-11051	215	1	inner	inner	PROPN
fbem-11051	215	2	mongolia	mongolia	PROPN
fbem-11051	215	3	university	university	PROPN
fbem-11051	215	4	of	of	ADP
fbem-11051	215	5	finance	finance	NOUN
fbem-11051	215	6	and	and	CCONJ
fbem-11051	215	7	economics,2022.doi:10.27797	economics,2022.doi:10.27797	NOUN
fbem-11051	215	8	/	/	SYM
fbem-11051	215	9	d.cnki.gnmgc.2022.000340	d.cnki.gnmgc.2022.000340	NOUN
fbem-11051	215	10	.	.	PUNCT
fbem-11051	216	1	[	[	X
fbem-11051	216	2	9	9	NUM
fbem-11051	216	3	]	]	X
fbem-11051	216	4	zhang	zhang	PROPN
fbem-11051	216	5	xingjuan	xingjuan	PROPN
fbem-11051	216	6	.	.	PUNCT
fbem-11051	217	1	research	research	NOUN
fbem-11051	217	2	on	on	ADP
fbem-11051	217	3	audit	audit	NOUN
fbem-11051	217	4	quality	quality	NOUN
fbem-11051	217	5	control	control	NOUN
fbem-11051	217	6	of	of	ADP
fbem-11051	217	7	acc	acc	PROPN
fbem-11051	217	8	ounting	ounte	VERB
fbem-11051	217	9	firms[j	firms[j	PROPN
fbem-11051	217	10	]	]	PUNCT
fbem-11051	217	11	.	.	PUNCT
fbem-11051	218	1	industrial	industrial	ADJ
fbem-11051	218	2	innovation	innovation	NOUN
fbem-11051	218	3	research,2023(10):1	research,2023(10):1	NOUN
fbem-11051	218	4	71	71	NUM
fbem-11051	218	5	-	-	SYM
fbem-11051	218	6	173	173	NUM
fbem-11051	218	7	.	.	PUNCT
fbem-11051	219	1	[	[	X
fbem-11051	219	2	10	10	NUM
fbem-11051	219	3	]	]	X
fbem-11051	219	4	zhao	zhao	PROPN
fbem-11051	219	5	wenchao	wenchao	PROPN
fbem-11051	219	6	.	.	PUNCT
fbem-11051	220	1	causes	cause	NOUN
fbem-11051	220	2	and	and	CCONJ
fbem-11051	220	3	countermeasures	countermeasure	NOUN
fbem-11051	220	4	of	of	ADP
fbem-11051	220	5	audit	audit	NOUN
fbem-11051	220	6	failure	failure	NOUN
fbem-11051	220	7	of	of	ADP
fbem-11051	220	8	certified	certified	ADJ
fbem-11051	220	9	public	public	ADJ
fbem-11051	220	10	accountants	accountant	NOUN
fbem-11051	220	11	--	--	PUNCT
fbem-11051	220	12	analysis	analysis	NOUN
fbem-11051	220	13	based	base	VERB
fbem-11051	220	14	on	on	ADP
fbem-11051	220	15	the	the	DET
fbem-11051	220	16	case	case	NOUN
fbem-11051	220	17	of	of	ADP
fbem-11051	220	18	a	a	DET
fbem-11051	220	19	food	food	NOUN
fbem-11051	220	20	company[j	company[j	NOUN
fbem-11051	220	21	]	]	PUNCT
fbem-11051	220	22	.	.	PUNCT
fbem-11051	221	1	industrial	industrial	ADJ
fbem-11051	221	2	innovation	innovation	NOUN
fbem-11051	221	3	research	research	NOUN
fbem-11051	221	4	,	,	PUNCT
fbem-11051	221	5	2023(05):172	2023(05):172	NUM
fbem-11051	221	6	-	-	SYM
fbem-11051	221	7	174	174	NUM
fbem-11051	221	8	.	.	PUNCT
fbem-11051	222	1	[	[	X
fbem-11051	222	2	11	11	NUM
fbem-11051	222	3	]	]	X
fbem-11051	222	4	circular	circular	NOUN
fbem-11051	222	5	of	of	ADP
fbem-11051	222	6	the	the	DET
fbem-11051	222	7	ministry	ministry	PROPN
fbem-11051	222	8	of	of	ADP
fbem-11051	222	9	finance	finance	NOUN
fbem-11051	222	10	on	on	ADP
fbem-11051	222	11	the	the	DET
fbem-11051	222	12	issuance	issuance	NOUN
fbem-11051	222	13	of	of	ADP
fbem-11051	222	14	chinese	chinese	ADJ
fbem-11051	222	15	auditing	auditing	NOUN
fbem-11051	222	16	standard	standard	NOUN
fbem-11051	222	17	for	for	ADP
fbem-11051	222	18	certified	certified	ADJ
fbem-11051	222	19	public	public	ADJ
fbem-11051	222	20	accountants	accountant	NOUN
fbem-11051	222	21	no	no	PRON
fbem-11051	222	22	.	.	NOUN
fbem-11051	222	23	1211	1211	NUM
fbem-11051	222	24	identification	identification	NOUN
fbem-11051	222	25	and	and	CCONJ
fbem-11051	222	26	assessment	assessment	NOUN
fbem-11051	222	27	ofrisks	ofrisk	NOUN
fbem-11051	222	28	of	of	ADP
fbem-11051	222	29	material	material	NOUN
fbem-11051	222	30	misstatement	misstatement	NOUN
fbem-11051	222	31	and	and	CCONJ
fbem-11051	222	32	other	other	ADJ
fbem-11051	222	33	standards	standard	NOUN
fbem-11051	222	34	[	[	X
fbem-11051	222	35	j	j	X
fbem-11051	222	36	]	]	X
fbem-11051	222	37	.	.	PUNCT
fbem-11051	223	1	bulletin	bulletin	NOUN
fbem-11051	223	2	of	of	ADP
fbem-11051	223	3	the	the	DET
fbem-11051	223	4	ministry	ministry	PROPN
fbem-11051	223	5	of	of	ADP
fbem-11051	223	6	finance	finance	NOUN
fbem-11051	223	7	of	of	ADP
fbem-11051	223	8	the	the	DET
fbem-11051	223	9	people	people	NOUN
fbem-11051	223	10	's	's	PART
fbem-11051	223	11	republic	republic	NOUN
fbem-11051	223	12	of	of	ADP
fbem-11051	223	13	china	china	PROPN
fbem-11051	223	14	,	,	PUNCT
fbem-11051	223	15	2023	2023	NUM
fbem-11051	223	16	(	(	PUNCT
fbem-11051	223	17	01	01	NUM
fbem-11051	223	18	):	):	PUNCT
fbem-11051	223	19	2450	2450	NUM
fbem-11051	223	20	+	+	NUM
fbem-11051	223	21	294	294	NUM
fbem-11051	223	22	-	-	SYM
fbem-11051	223	23	314	314	NUM
fbem-11051	223	24	+	+	NUM
fbem-11051	223	25	51	51	NUM
fbem-11051	223	26	-	-	SYM
fbem-11051	223	27	225	225	NUM
fbem-11051	223	28	.	.	PUNCT
fbem-11051	224	1	[	[	X
fbem-11051	224	2	12	12	NUM
fbem-11051	224	3	]	]	X
fbem-11051	224	4	rong	rong	PROPN
fbem-11051	224	5	guoxuan	guoxuan	PROPN
fbem-11051	224	6	,	,	PUNCT
fbem-11051	224	7	xiao	xiao	PROPN
fbem-11051	224	8	hongxia	hongxia	PROPN
fbem-11051	224	9	.	.	PUNCT
fbem-11051	225	1	auditing	auditing	NOUN
fbem-11051	225	2	principles	principle	NOUN
fbem-11051	225	3	and	and	CCONJ
fbem-11051	225	4	practice	practice	NOUN
fbem-11051	225	5	[	[	X
fbem-11051	225	6	m	m	X
fbem-11051	225	7	]	]	X
fbem-11051	225	8	.	.	PUNCT
fbem-11051	226	1	nanjing	nanjing	PROPN
fbem-11051	226	2	university	university	PROPN
fbem-11051	226	3	press	press	NOUN
fbem-11051	226	4	,	,	PUNCT
fbem-11051	226	5	202101.275.h	202101.275.h	NUM
fbem-11051	226	6	.	.	PUNCT
fbem-11051	227	1	poor	poor	ADJ
fbem-11051	227	2	,	,	PUNCT
fbem-11051	227	3	an	an	DET
fbem-11051	227	4	introduction	introduction	NOUN
fbem-11051	227	5	to	to	PART
fbem-11051	227	6	signal	signal	VERB
fbem-11051	227	7	detection	detection	NOUN
fbem-11051	227	8	and	and	CCONJ
fbem-11051	227	9	estimation	estimation	NOUN
fbem-11051	227	10	.	.	PUNCT
fbem-11051	228	1	new	new	PROPN
fbem-11051	228	2	york	york	PROPN
fbem-11051	228	3	:	:	PUNCT
fbem-11051	228	4	springer	springer	NOUN
fbem-11051	228	5	-	-	PUNCT
fbem-11051	228	6	verlag	verlag	PROPN
fbem-11051	228	7	,	,	PUNCT
fbem-11051	228	8	1985	1985	NUM
fbem-11051	228	9	,	,	PUNCT
fbem-11051	228	10	ch	ch	NOUN
fbem-11051	228	11	.	.	PROPN
fbem-11051	228	12	4	4	NUM
fbem-11051	228	13	.	.	PUNCT