id	sid	tid	token	lemma	pos
fbem-1275	1	1	frontiers	frontier	NOUN
fbem-1275	1	2	in	in	ADP
fbem-1275	1	3	business	business	NOUN
fbem-1275	1	4	,	,	PUNCT
fbem-1275	1	5	economics	economic	NOUN
fbem-1275	1	6	and	and	CCONJ
fbem-1275	1	7	management	management	NOUN
fbem-1275	1	8	issn	issn	PROPN
fbem-1275	1	9	:	:	PUNCT
fbem-1275	1	10	2766	2766	NUM
fbem-1275	1	11	-	-	PUNCT
fbem-1275	1	12	824x	824x	NUM
fbem-1275	1	13	|	|	ADJ
fbem-1275	1	14	vol	vol	NOUN
fbem-1275	1	15	.	.	PROPN
fbem-1275	2	1	4	4	NUM
fbem-1275	2	2	,	,	PUNCT
fbem-1275	2	3	no	no	INTJ
fbem-1275	2	4	.	.	NOUN
fbem-1275	2	5	3	3	NUM
fbem-1275	2	6	,	,	PUNCT
fbem-1275	2	7	2022	2022	NUM
fbem-1275	2	8	101	101	NUM
fbem-1275	2	9	on	on	ADP
fbem-1275	2	10	the	the	DET
fbem-1275	2	11	analysis	analysis	NOUN
fbem-1275	2	12	and	and	CCONJ
fbem-1275	2	13	control	control	NOUN
fbem-1275	2	14	of	of	ADP
fbem-1275	2	15	audit	audit	NOUN
fbem-1275	2	16	sampling	sample	VERB
fbem-1275	2	17	risk	risk	NOUN
fbem-1275	2	18	runnan	runnan	PROPN
fbem-1275	2	19	feng	feng	PROPN
fbem-1275	2	20	department	department	PROPN
fbem-1275	2	21	of	of	ADP
fbem-1275	2	22	auditing	auditing	NOUN
fbem-1275	2	23	,	,	PUNCT
fbem-1275	2	24	northwest	northwest	PROPN
fbem-1275	2	25	university	university	PROPN
fbem-1275	2	26	of	of	ADP
fbem-1275	2	27	political	political	ADJ
fbem-1275	2	28	and	and	CCONJ
fbem-1275	2	29	law	law	NOUN
fbem-1275	2	30	,	,	PUNCT
fbem-1275	2	31	shaanxi	shaanxi	PROPN
fbem-1275	2	32	,	,	PUNCT
fbem-1275	2	33	yan’an	yan’an	PROPN
fbem-1275	2	34	,	,	PUNCT
fbem-1275	2	35	china	china	PROPN
fbem-1275	2	36	*	*	PUNCT
fbem-1275	2	37	corresponding	correspond	VERB
fbem-1275	2	38	author	author	NOUN
fbem-1275	2	39	email	email	NOUN
fbem-1275	2	40	:	:	PUNCT
fbem-1275	2	41	954182306@qq.com	954182306@qq.com	NUM
fbem-1275	2	42	abstract	abstract	NOUN
fbem-1275	2	43	:	:	PUNCT
fbem-1275	2	44	audit	audit	NOUN
fbem-1275	2	45	sampling	sample	VERB
fbem-1275	2	46	technology	technology	NOUN
fbem-1275	2	47	is	be	AUX
fbem-1275	2	48	widely	widely	ADV
fbem-1275	2	49	used	use	VERB
fbem-1275	2	50	in	in	ADP
fbem-1275	2	51	practical	practical	ADJ
fbem-1275	2	52	work	work	NOUN
fbem-1275	2	53	due	due	ADP
fbem-1275	2	54	to	to	ADP
fbem-1275	2	55	its	its	PRON
fbem-1275	2	56	advantages	advantage	NOUN
fbem-1275	2	57	of	of	ADP
fbem-1275	2	58	convenient	convenient	ADJ
fbem-1275	2	59	and	and	CCONJ
fbem-1275	2	60	efficient	efficient	ADJ
fbem-1275	2	61	efficiency	efficiency	NOUN
fbem-1275	2	62	,	,	PUNCT
fbem-1275	2	63	but	but	CCONJ
fbem-1275	2	64	it	it	PRON
fbem-1275	2	65	also	also	ADV
fbem-1275	2	66	has	have	VERB
fbem-1275	2	67	its	its	PRON
fbem-1275	2	68	disadvantages	disadvantage	NOUN
fbem-1275	2	69	,	,	PUNCT
fbem-1275	2	70	producing	produce	VERB
fbem-1275	2	71	audit	audit	NOUN
fbem-1275	2	72	sampling	sample	VERB
fbem-1275	2	73	risk	risk	NOUN
fbem-1275	2	74	,	,	PUNCT
fbem-1275	2	75	which	which	PRON
fbem-1275	2	76	is	be	AUX
fbem-1275	2	77	divided	divide	VERB
fbem-1275	2	78	into	into	ADP
fbem-1275	2	79	excessive	excessive	ADJ
fbem-1275	2	80	trust	trust	NOUN
fbem-1275	2	81	risk	risk	NOUN
fbem-1275	2	82	and	and	CCONJ
fbem-1275	2	83	misuse	misuse	NOUN
fbem-1275	2	84	risk	risk	NOUN
fbem-1275	2	85	.	.	PUNCT
fbem-1275	3	1	this	this	DET
fbem-1275	3	2	paper	paper	NOUN
fbem-1275	3	3	borrows	borrow	VERB
fbem-1275	3	4	the	the	DET
fbem-1275	3	5	accounts	account	NOUN
fbem-1275	3	6	receivable	receivable	ADJ
fbem-1275	3	7	data	datum	NOUN
fbem-1275	3	8	of	of	ADP
fbem-1275	3	9	sichuan	sichuan	PROPN
fbem-1275	3	10	star	star	PROPN
fbem-1275	3	11	electric	electric	PROPN
fbem-1275	3	12	power	power	PROPN
fbem-1275	3	13	company	company	NOUN
fbem-1275	3	14	,	,	PUNCT
fbem-1275	3	15	adopts	adopt	VERB
fbem-1275	3	16	the	the	DET
fbem-1275	3	17	monetary	monetary	ADJ
fbem-1275	3	18	unit	unit	NOUN
fbem-1275	3	19	sampling	sample	VERB
fbem-1275	3	20	method	method	NOUN
fbem-1275	3	21	to	to	PART
fbem-1275	3	22	further	far	ADV
fbem-1275	3	23	understand	understand	VERB
fbem-1275	3	24	and	and	CCONJ
fbem-1275	3	25	consider	consider	VERB
fbem-1275	3	26	the	the	DET
fbem-1275	3	27	audit	audit	NOUN
fbem-1275	3	28	sampling	sample	VERB
fbem-1275	3	29	technology	technology	NOUN
fbem-1275	3	30	,	,	PUNCT
fbem-1275	3	31	and	and	CCONJ
fbem-1275	3	32	finally	finally	ADV
fbem-1275	3	33	puts	put	VERB
fbem-1275	3	34	forward	forward	ADP
fbem-1275	3	35	suggestions	suggestion	NOUN
fbem-1275	3	36	on	on	ADP
fbem-1275	3	37	the	the	DET
fbem-1275	3	38	control	control	NOUN
fbem-1275	3	39	means	mean	NOUN
fbem-1275	3	40	of	of	ADP
fbem-1275	3	41	audit	audit	NOUN
fbem-1275	3	42	sampling	sample	VERB
fbem-1275	3	43	risk	risk	NOUN
fbem-1275	3	44	.	.	PUNCT
fbem-1275	4	1	keywords	keyword	NOUN
fbem-1275	4	2	:	:	PUNCT
fbem-1275	4	3	audit	audit	NOUN
fbem-1275	4	4	sampling	sampling	NOUN
fbem-1275	4	5	,	,	PUNCT
fbem-1275	4	6	audit	audit	NOUN
fbem-1275	4	7	risk	risk	NOUN
fbem-1275	4	8	,	,	PUNCT
fbem-1275	4	9	risk	risk	NOUN
fbem-1275	4	10	control	control	NOUN
fbem-1275	4	11	.	.	PUNCT
fbem-1275	5	1	1	1	X
fbem-1275	5	2	.	.	X
fbem-1275	5	3	introduction	introduction	NOUN
fbem-1275	5	4	due	due	ADP
fbem-1275	5	5	to	to	ADP
fbem-1275	5	6	the	the	DET
fbem-1275	5	7	rapid	rapid	ADJ
fbem-1275	5	8	development	development	NOUN
fbem-1275	5	9	of	of	ADP
fbem-1275	5	10	social	social	ADJ
fbem-1275	5	11	and	and	CCONJ
fbem-1275	5	12	economic	economic	ADJ
fbem-1275	5	13	environment	environment	NOUN
fbem-1275	5	14	,	,	PUNCT
fbem-1275	5	15	the	the	DET
fbem-1275	5	16	audited	audit	VERB
fbem-1275	5	17	units	unit	NOUN
fbem-1275	5	18	of	of	ADP
fbem-1275	5	19	business	business	NOUN
fbem-1275	5	20	scope	scope	NOUN
fbem-1275	5	21	gradually	gradually	ADV
fbem-1275	5	22	expanding	expand	VERB
fbem-1275	5	23	,	,	PUNCT
fbem-1275	5	24	the	the	DET
fbem-1275	5	25	enterprise	enterprise	NOUN
fbem-1275	5	26	organization	organization	NOUN
fbem-1275	5	27	system	system	NOUN
fbem-1275	5	28	is	be	AUX
fbem-1275	5	29	more	more	ADV
fbem-1275	5	30	complex	complex	ADJ
fbem-1275	5	31	,	,	PUNCT
fbem-1275	5	32	involved	involve	VERB
fbem-1275	5	33	in	in	ADP
fbem-1275	5	34	more	more	ADJ
fbem-1275	5	35	various	various	ADJ
fbem-1275	5	36	business	business	NOUN
fbem-1275	5	37	activities	activity	NOUN
fbem-1275	5	38	,	,	PUNCT
fbem-1275	5	39	using	use	VERB
fbem-1275	5	40	detailed	detailed	ADJ
fbem-1275	5	41	inspection	inspection	NOUN
fbem-1275	5	42	method	method	NOUN
fbem-1275	5	43	for	for	ADP
fbem-1275	5	44	audit	audit	NOUN
fbem-1275	5	45	work	work	NOUN
fbem-1275	5	46	is	be	AUX
fbem-1275	5	47	not	not	PART
fbem-1275	5	48	practical	practical	ADJ
fbem-1275	5	49	,	,	PUNCT
fbem-1275	5	50	need	need	VERB
fbem-1275	5	51	to	to	PART
fbem-1275	5	52	spend	spend	VERB
fbem-1275	5	53	a	a	DET
fbem-1275	5	54	lot	lot	NOUN
fbem-1275	5	55	of	of	ADP
fbem-1275	5	56	audit	audit	NOUN
fbem-1275	5	57	costs	cost	NOUN
fbem-1275	5	58	and	and	CCONJ
fbem-1275	5	59	consuming	consume	VERB
fbem-1275	5	60	audit	audit	NOUN
fbem-1275	5	61	resources	resource	NOUN
fbem-1275	5	62	,	,	PUNCT
fbem-1275	5	63	audit	audit	NOUN
fbem-1275	5	64	sampling	sample	VERB
fbem-1275	5	65	technology	technology	NOUN
fbem-1275	5	66	to	to	PART
fbem-1275	5	67	comply	comply	VERB
fbem-1275	5	68	with	with	ADP
fbem-1275	5	69	the	the	DET
fbem-1275	5	70	requirements	requirement	NOUN
fbem-1275	5	71	of	of	ADP
fbem-1275	5	72	the	the	DET
fbem-1275	5	73	times	time	NOUN
fbem-1275	5	74	to	to	PART
fbem-1275	5	75	produce	produce	VERB
fbem-1275	5	76	and	and	CCONJ
fbem-1275	5	77	develop	develop	VERB
fbem-1275	5	78	.	.	PUNCT
fbem-1275	6	1	however	however	ADV
fbem-1275	6	2	,	,	PUNCT
fbem-1275	6	3	while	while	SCONJ
fbem-1275	6	4	audit	audit	NOUN
fbem-1275	6	5	sampling	sample	VERB
fbem-1275	6	6	brings	bring	VERB
fbem-1275	6	7	convenience	convenience	NOUN
fbem-1275	6	8	and	and	CCONJ
fbem-1275	6	9	efficiency	efficiency	NOUN
fbem-1275	6	10	,	,	PUNCT
fbem-1275	6	11	it	it	PRON
fbem-1275	6	12	also	also	ADV
fbem-1275	6	13	has	have	VERB
fbem-1275	6	14	its	its	PRON
fbem-1275	6	15	disadvantages	disadvantage	NOUN
fbem-1275	6	16	.	.	PUNCT
fbem-1275	7	1	there	there	PRON
fbem-1275	7	2	are	be	VERB
fbem-1275	7	3	undoubtedly	undoubtedly	ADV
fbem-1275	7	4	certain	certain	ADJ
fbem-1275	7	5	risks	risk	NOUN
fbem-1275	7	6	in	in	ADP
fbem-1275	7	7	the	the	DET
fbem-1275	7	8	method	method	NOUN
fbem-1275	7	9	of	of	ADP
fbem-1275	7	10	seeing	see	VERB
fbem-1275	7	11	the	the	DET
fbem-1275	7	12	big	big	ADJ
fbem-1275	7	13	ones	one	NOUN
fbem-1275	7	14	.	.	PUNCT
fbem-1275	8	1	the	the	DET
fbem-1275	8	2	results	result	NOUN
fbem-1275	8	3	of	of	ADP
fbem-1275	8	4	the	the	DET
fbem-1275	8	5	sample	sample	NOUN
fbem-1275	8	6	can	can	AUX
fbem-1275	8	7	not	not	PART
fbem-1275	8	8	fully	fully	ADV
fbem-1275	8	9	represent	represent	VERB
fbem-1275	8	10	the	the	DET
fbem-1275	8	11	overall	overall	ADJ
fbem-1275	8	12	results	result	NOUN
fbem-1275	8	13	,	,	PUNCT
fbem-1275	8	14	which	which	PRON
fbem-1275	8	15	may	may	AUX
fbem-1275	8	16	lead	lead	VERB
fbem-1275	8	17	to	to	ADP
fbem-1275	8	18	wrong	wrong	ADJ
fbem-1275	8	19	conclusions	conclusion	NOUN
fbem-1275	8	20	and	and	CCONJ
fbem-1275	8	21	audit	audit	NOUN
fbem-1275	8	22	risks	risk	NOUN
fbem-1275	8	23	.	.	PUNCT
fbem-1275	9	1	among	among	ADP
fbem-1275	9	2	them	they	PRON
fbem-1275	9	3	,	,	PUNCT
fbem-1275	9	4	the	the	DET
fbem-1275	9	5	excessive	excessive	ADJ
fbem-1275	9	6	risk	risk	NOUN
fbem-1275	9	7	of	of	ADP
fbem-1275	9	8	trust	trust	NOUN
fbem-1275	9	9	and	and	CCONJ
fbem-1275	9	10	accidental	accidental	ADJ
fbem-1275	9	11	risk	risk	NOUN
fbem-1275	9	12	will	will	AUX
fbem-1275	9	13	cause	cause	VERB
fbem-1275	9	14	the	the	DET
fbem-1275	9	15	deviation	deviation	NOUN
fbem-1275	9	16	of	of	ADP
fbem-1275	9	17	audit	audit	NOUN
fbem-1275	9	18	results	result	NOUN
fbem-1275	9	19	,	,	PUNCT
fbem-1275	9	20	which	which	PRON
fbem-1275	9	21	is	be	AUX
fbem-1275	9	22	not	not	PART
fbem-1275	9	23	conducive	conducive	ADJ
fbem-1275	9	24	to	to	ADP
fbem-1275	9	25	the	the	DET
fbem-1275	9	26	smooth	smooth	ADJ
fbem-1275	9	27	progress	progress	NOUN
fbem-1275	9	28	of	of	ADP
fbem-1275	9	29	audit	audit	NOUN
fbem-1275	9	30	work	work	NOUN
fbem-1275	9	31	.	.	PUNCT
fbem-1275	10	1	therefore	therefore	ADV
fbem-1275	10	2	,	,	PUNCT
fbem-1275	10	3	it	it	PRON
fbem-1275	10	4	is	be	AUX
fbem-1275	10	5	necessary	necessary	ADJ
fbem-1275	10	6	to	to	PART
fbem-1275	10	7	analyze	analyze	VERB
fbem-1275	10	8	the	the	DET
fbem-1275	10	9	causes	cause	NOUN
fbem-1275	10	10	of	of	ADP
fbem-1275	10	11	audit	audit	NOUN
fbem-1275	10	12	sampling	sample	VERB
fbem-1275	10	13	risk	risk	NOUN
fbem-1275	10	14	and	and	CCONJ
fbem-1275	10	15	discuss	discuss	VERB
fbem-1275	10	16	the	the	DET
fbem-1275	10	17	corresponding	correspond	VERB
fbem-1275	10	18	control	control	NOUN
fbem-1275	10	19	measures	measure	NOUN
fbem-1275	10	20	.	.	PUNCT
fbem-1275	11	1	2	2	X
fbem-1275	11	2	.	.	X
fbem-1275	11	3	audit	audit	NOUN
fbem-1275	11	4	sampling	sample	VERB
fbem-1275	11	5	risk	risk	NOUN
fbem-1275	11	6	2.1	2.1	NUM
fbem-1275	11	7	.	.	PUNCT
fbem-1275	12	1	emerge	emerge	VERB
fbem-1275	12	2	when	when	SCONJ
fbem-1275	12	3	the	the	DET
fbem-1275	12	4	sampling	sample	VERB
fbem-1275	12	5	audit	audit	NOUN
fbem-1275	12	6	method	method	NOUN
fbem-1275	12	7	is	be	AUX
fbem-1275	12	8	applied	apply	VERB
fbem-1275	12	9	,	,	PUNCT
fbem-1275	12	10	all	all	DET
fbem-1275	12	11	the	the	DET
fbem-1275	12	12	samples	sample	NOUN
fbem-1275	12	13	can	can	AUX
fbem-1275	12	14	not	not	PART
fbem-1275	12	15	be	be	AUX
fbem-1275	12	16	tested	test	VERB
fbem-1275	12	17	one	one	NUM
fbem-1275	12	18	by	by	ADP
fbem-1275	12	19	one	one	NUM
fbem-1275	12	20	.	.	PUNCT
fbem-1275	13	1	we	we	PRON
fbem-1275	13	2	should	should	AUX
fbem-1275	13	3	select	select	VERB
fbem-1275	13	4	the	the	DET
fbem-1275	13	5	samples	sample	NOUN
fbem-1275	13	6	from	from	ADP
fbem-1275	13	7	the	the	DET
fbem-1275	13	8	overall	overall	ADJ
fbem-1275	13	9	audit	audit	NOUN
fbem-1275	13	10	scope	scope	NOUN
fbem-1275	13	11	according	accord	VERB
fbem-1275	13	12	to	to	ADP
fbem-1275	13	13	the	the	DET
fbem-1275	13	14	principle	principle	NOUN
fbem-1275	13	15	of	of	ADP
fbem-1275	13	16	randomness	randomness	NOUN
fbem-1275	13	17	,	,	PUNCT
fbem-1275	13	18	and	and	CCONJ
fbem-1275	13	19	then	then	ADV
fbem-1275	13	20	speculate	speculate	VERB
fbem-1275	13	21	on	on	ADP
fbem-1275	13	22	the	the	DET
fbem-1275	13	23	overall	overall	ADJ
fbem-1275	13	24	situation	situation	NOUN
fbem-1275	13	25	based	base	VERB
fbem-1275	13	26	on	on	ADP
fbem-1275	13	27	the	the	DET
fbem-1275	13	28	sample	sample	NOUN
fbem-1275	13	29	results	result	NOUN
fbem-1275	13	30	.	.	PUNCT
fbem-1275	14	1	however	however	ADV
fbem-1275	14	2	,	,	PUNCT
fbem-1275	14	3	there	there	PRON
fbem-1275	14	4	is	be	VERB
fbem-1275	14	5	only	only	ADV
fbem-1275	14	6	one	one	NUM
fbem-1275	14	7	actual	actual	ADJ
fbem-1275	14	8	situation	situation	NOUN
fbem-1275	14	9	of	of	ADP
fbem-1275	14	10	the	the	DET
fbem-1275	14	11	overall	overall	ADJ
fbem-1275	14	12	audit	audit	NOUN
fbem-1275	14	13	system	system	NOUN
fbem-1275	14	14	,	,	PUNCT
fbem-1275	14	15	and	and	CCONJ
fbem-1275	14	16	the	the	DET
fbem-1275	14	17	sample	sample	NOUN
fbem-1275	14	18	is	be	AUX
fbem-1275	14	19	random	random	ADJ
fbem-1275	14	20	,	,	PUNCT
fbem-1275	14	21	and	and	CCONJ
fbem-1275	14	22	there	there	PRON
fbem-1275	14	23	may	may	AUX
fbem-1275	14	24	be	be	AUX
fbem-1275	14	25	a	a	DET
fbem-1275	14	26	variety	variety	NOUN
fbem-1275	14	27	of	of	ADP
fbem-1275	14	28	situations	situation	NOUN
fbem-1275	14	29	.	.	PUNCT
fbem-1275	15	1	the	the	DET
fbem-1275	15	2	error	error	NOUN
fbem-1275	15	3	rate	rate	NOUN
fbem-1275	15	4	obtained	obtain	VERB
fbem-1275	15	5	by	by	ADP
fbem-1275	15	6	the	the	DET
fbem-1275	15	7	sample	sample	NOUN
fbem-1275	15	8	alone	alone	ADV
fbem-1275	15	9	can	can	AUX
fbem-1275	15	10	not	not	PART
fbem-1275	15	11	be	be	AUX
fbem-1275	15	12	determined	determine	VERB
fbem-1275	15	13	to	to	PART
fbem-1275	15	14	reflect	reflect	VERB
fbem-1275	15	15	the	the	DET
fbem-1275	15	16	actual	actual	ADJ
fbem-1275	15	17	error	error	NOUN
fbem-1275	15	18	rate	rate	NOUN
fbem-1275	15	19	of	of	ADP
fbem-1275	15	20	the	the	DET
fbem-1275	15	21	overall	overall	ADJ
fbem-1275	15	22	sample	sample	NOUN
fbem-1275	15	23	system	system	NOUN
fbem-1275	15	24	,	,	PUNCT
fbem-1275	15	25	thus	thus	ADV
fbem-1275	15	26	resulting	result	VERB
fbem-1275	15	27	in	in	ADP
fbem-1275	15	28	the	the	DET
fbem-1275	15	29	sampling	sample	VERB
fbem-1275	15	30	risk	risk	NOUN
fbem-1275	15	31	.	.	PUNCT
fbem-1275	16	1	reliis	relii	VERB
fbem-1275	16	2	reliability	reliability	NOUN
fbem-1275	16	3	to	to	PART
fbem-1275	16	4	understand	understand	VERB
fbem-1275	16	5	this	this	PRON
fbem-1275	16	6	,	,	PUNCT
fbem-1275	16	7	such	such	ADJ
fbem-1275	16	8	as	as	ADP
fbem-1275	16	9	90	90	NUM
fbem-1275	16	10	%	%	NOUN
fbem-1275	16	11	reliability	reliability	NOUN
fbem-1275	16	12	,	,	PUNCT
fbem-1275	16	13	with	with	ADP
fbem-1275	16	14	a	a	DET
fbem-1275	16	15	90	90	NUM
fbem-1275	16	16	%	%	NOUN
fbem-1275	16	17	chance	chance	NOUN
fbem-1275	16	18	that	that	SCONJ
fbem-1275	16	19	the	the	DET
fbem-1275	16	20	true	true	ADJ
fbem-1275	16	21	feature	feature	NOUN
fbem-1275	16	22	of	of	ADP
fbem-1275	16	23	the	the	DET
fbem-1275	16	24	population	population	NOUN
fbem-1275	16	25	is	be	AUX
fbem-1275	16	26	accurate	accurate	ADJ
fbem-1275	16	27	and	and	CCONJ
fbem-1275	16	28	reliable	reliable	ADJ
fbem-1275	16	29	,	,	PUNCT
fbem-1275	16	30	within	within	ADP
fbem-1275	16	31	established	establish	VERB
fbem-1275	16	32	accuracy	accuracy	NOUN
fbem-1275	16	33	bounds	bound	NOUN
fbem-1275	16	34	.	.	PUNCT
fbem-1275	17	1	we	we	PRON
fbem-1275	17	2	can	can	AUX
fbem-1275	17	3	also	also	ADV
fbem-1275	17	4	estimate	estimate	VERB
fbem-1275	17	5	the	the	DET
fbem-1275	17	6	likelihood	likelihood	NOUN
fbem-1275	17	7	that	that	SCONJ
fbem-1275	17	8	the	the	DET
fbem-1275	17	9	sample	sample	NOUN
fbem-1275	17	10	does	do	AUX
fbem-1275	17	11	not	not	PART
fbem-1275	17	12	represent	represent	VERB
fbem-1275	17	13	the	the	DET
fbem-1275	17	14	population	population	NOUN
fbem-1275	17	15	,	,	PUNCT
fbem-1275	17	16	because	because	SCONJ
fbem-1275	17	17	there	there	PRON
fbem-1275	17	18	is	be	VERB
fbem-1275	17	19	still	still	ADV
fbem-1275	17	20	a	a	DET
fbem-1275	17	21	10	10	NUM
fbem-1275	17	22	%	%	NOUN
fbem-1275	17	23	possibility	possibility	NOUN
fbem-1275	17	24	not	not	PART
fbem-1275	17	25	within	within	ADP
fbem-1275	17	26	the	the	DET
fbem-1275	17	27	accuracy	accuracy	NOUN
fbem-1275	17	28	limit	limit	NOUN
fbem-1275	17	29	,	,	PUNCT
fbem-1275	17	30	and	and	CCONJ
fbem-1275	17	31	here	here	ADV
fbem-1275	17	32	the	the	DET
fbem-1275	17	33	10	10	NUM
fbem-1275	17	34	%	%	NOUN
fbem-1275	17	35	is	be	AUX
fbem-1275	17	36	the	the	DET
fbem-1275	17	37	risk	risk	NOUN
fbem-1275	17	38	degree	degree	NOUN
fbem-1275	17	39	,	,	PUNCT
fbem-1275	17	40	namely	namely	ADV
fbem-1275	17	41	the	the	DET
fbem-1275	17	42	risk	risk	NOUN
fbem-1275	17	43	of	of	ADP
fbem-1275	17	44	the	the	DET
fbem-1275	17	45	sampling	sample	VERB
fbem-1275	17	46	audit	audit	NOUN
fbem-1275	17	47	.	.	PUNCT
fbem-1275	18	1	2.2	2.2	NUM
fbem-1275	18	2	.	.	PUNCT
fbem-1275	19	1	classification	classification	NOUN
fbem-1275	19	2	certified	certify	VERB
fbem-1275	19	3	public	public	ADJ
fbem-1275	19	4	accountants	accountant	NOUN
fbem-1275	19	5	may	may	AUX
fbem-1275	19	6	have	have	VERB
fbem-1275	19	7	the	the	DET
fbem-1275	19	8	risk	risk	NOUN
fbem-1275	19	9	of	of	ADP
fbem-1275	19	10	insufficient	insufficient	ADJ
fbem-1275	19	11	trust	trust	NOUN
fbem-1275	19	12	in	in	ADP
fbem-1275	19	13	the	the	DET
fbem-1275	19	14	implementation	implementation	NOUN
fbem-1275	19	15	of	of	ADP
fbem-1275	19	16	the	the	DET
fbem-1275	19	17	control	control	NOUN
fbem-1275	19	18	test	test	NOUN
fbem-1275	19	19	,	,	PUNCT
fbem-1275	19	20	which	which	PRON
fbem-1275	19	21	refers	refer	VERB
fbem-1275	19	22	to	to	ADP
fbem-1275	19	23	the	the	DET
fbem-1275	19	24	auditors	auditor	NOUN
fbem-1275	19	25	'	'	PART
fbem-1275	19	26	distrust	distrust	NOUN
fbem-1275	19	27	of	of	ADP
fbem-1275	19	28	the	the	DET
fbem-1275	19	29	internal	internal	ADJ
fbem-1275	19	30	control	control	NOUN
fbem-1275	19	31	of	of	ADP
fbem-1275	19	32	the	the	DET
fbem-1275	19	33	audit	audit	NOUN
fbem-1275	19	34	unit	unit	NOUN
fbem-1275	19	35	because	because	SCONJ
fbem-1275	19	36	of	of	ADP
fbem-1275	19	37	the	the	DET
fbem-1275	19	38	audit	audit	NOUN
fbem-1275	19	39	results	result	NOUN
fbem-1275	19	40	.	.	PUNCT
fbem-1275	20	1	and	and	CCONJ
fbem-1275	20	2	excessive	excessive	ADJ
fbem-1275	20	3	risk	risk	NOUN
fbem-1275	20	4	,	,	PUNCT
fbem-1275	20	5	which	which	PRON
fbem-1275	20	6	refers	refer	VERB
fbem-1275	20	7	to	to	ADP
fbem-1275	20	8	the	the	DET
fbem-1275	20	9	auditors	auditor	NOUN
fbem-1275	20	10	'	'	PART
fbem-1275	20	11	excessive	excessive	ADJ
fbem-1275	20	12	trust	trust	NOUN
fbem-1275	20	13	in	in	ADP
fbem-1275	20	14	internal	internal	ADJ
fbem-1275	20	15	control	control	NOUN
fbem-1275	20	16	because	because	SCONJ
fbem-1275	20	17	of	of	ADP
fbem-1275	20	18	the	the	DET
fbem-1275	20	19	audit	audit	NOUN
fbem-1275	20	20	results	result	NOUN
fbem-1275	20	21	.	.	PUNCT
fbem-1275	21	1	similarly	similarly	ADV
fbem-1275	21	2	,	,	PUNCT
fbem-1275	21	3	the	the	DET
fbem-1275	21	4	auditor	auditor	NOUN
fbem-1275	21	5	may	may	AUX
fbem-1275	21	6	have	have	VERB
fbem-1275	21	7	the	the	DET
fbem-1275	21	8	risk	risk	NOUN
fbem-1275	21	9	of	of	ADP
fbem-1275	21	10	misrejection	misrejection	NOUN
fbem-1275	21	11	in	in	ADP
fbem-1275	21	12	the	the	DET
fbem-1275	21	13	substantive	substantive	ADJ
fbem-1275	21	14	test	test	NOUN
fbem-1275	21	15	,	,	PUNCT
fbem-1275	21	16	meaning	mean	VERB
fbem-1275	21	17	that	that	SCONJ
fbem-1275	21	18	the	the	DET
fbem-1275	21	19	audit	audit	NOUN
fbem-1275	21	20	results	result	NOUN
fbem-1275	21	21	indicate	indicate	VERB
fbem-1275	21	22	that	that	SCONJ
fbem-1275	21	23	the	the	DET
fbem-1275	21	24	book	book	NOUN
fbem-1275	21	25	amount	amount	NOUN
fbem-1275	21	26	contains	contain	VERB
fbem-1275	21	27	a	a	DET
fbem-1275	21	28	material	material	NOUN
fbem-1275	21	29	misstatement	misstatement	NOUN
fbem-1275	21	30	,	,	PUNCT
fbem-1275	21	31	which	which	PRON
fbem-1275	21	32	does	do	AUX
fbem-1275	21	33	not	not	PART
fbem-1275	21	34	exist	exist	VERB
fbem-1275	21	35	.	.	PUNCT
fbem-1275	22	1	and	and	CCONJ
fbem-1275	22	2	the	the	DET
fbem-1275	22	3	risk	risk	NOUN
fbem-1275	22	4	of	of	ADP
fbem-1275	22	5	error	error	NOUN
fbem-1275	22	6	,	,	PUNCT
fbem-1275	22	7	the	the	DET
fbem-1275	22	8	audit	audit	NOUN
fbem-1275	22	9	results	result	NOUN
fbem-1275	22	10	indicate	indicate	VERB
fbem-1275	22	11	that	that	SCONJ
fbem-1275	22	12	the	the	DET
fbem-1275	22	13	book	book	NOUN
fbem-1275	22	14	amount	amount	NOUN
fbem-1275	22	15	does	do	AUX
fbem-1275	22	16	not	not	PART
fbem-1275	22	17	contain	contain	VERB
fbem-1275	22	18	a	a	DET
fbem-1275	22	19	material	material	NOUN
fbem-1275	22	20	misstatement	misstatement	NOUN
fbem-1275	22	21	,	,	PUNCT
fbem-1275	22	22	but	but	CCONJ
fbem-1275	22	23	in	in	ADP
fbem-1275	22	24	fact	fact	NOUN
fbem-1275	22	25	exists	exist	VERB
fbem-1275	22	26	.	.	PUNCT
fbem-1275	23	1	the	the	DET
fbem-1275	23	2	above	above	ADJ
fbem-1275	23	3	four	four	NUM
fbem-1275	23	4	types	type	NOUN
fbem-1275	23	5	of	of	ADP
fbem-1275	23	6	risks	risk	NOUN
fbem-1275	23	7	have	have	AUX
fbem-1275	23	8	adversely	adversely	ADV
fbem-1275	23	9	affected	affect	VERB
fbem-1275	23	10	the	the	DET
fbem-1275	23	11	audit	audit	NOUN
fbem-1275	23	12	work	work	NOUN
fbem-1275	23	13	.	.	PUNCT
fbem-1275	24	1	however	however	ADV
fbem-1275	24	2	,	,	PUNCT
fbem-1275	24	3	the	the	DET
fbem-1275	24	4	risk	risk	NOUN
fbem-1275	24	5	of	of	ADP
fbem-1275	24	6	insufficient	insufficient	ADJ
fbem-1275	24	7	trust	trust	NOUN
fbem-1275	24	8	and	and	CCONJ
fbem-1275	24	9	misrejection	misrejection	NOUN
fbem-1275	24	10	usually	usually	ADV
fbem-1275	24	11	only	only	ADV
fbem-1275	24	12	make	make	VERB
fbem-1275	24	13	the	the	DET
fbem-1275	24	14	risk	risk	NOUN
fbem-1275	24	15	of	of	ADP
fbem-1275	24	16	major	major	ADJ
fbem-1275	24	17	misstatement	misstatement	NOUN
fbem-1275	24	18	high	high	NOUN
fbem-1275	24	19	,	,	PUNCT
fbem-1275	24	20	which	which	PRON
fbem-1275	24	21	makes	make	VERB
fbem-1275	24	22	auditors	auditor	NOUN
fbem-1275	24	23	need	need	VERB
fbem-1275	24	24	to	to	PART
fbem-1275	24	25	carry	carry	VERB
fbem-1275	24	26	out	out	ADP
fbem-1275	24	27	redundant	redundant	ADJ
fbem-1275	24	28	audit	audit	NOUN
fbem-1275	24	29	work	work	NOUN
fbem-1275	24	30	,	,	PUNCT
fbem-1275	24	31	consume	consume	VERB
fbem-1275	24	32	audit	audit	NOUN
fbem-1275	24	33	resources	resource	NOUN
fbem-1275	24	34	,	,	PUNCT
fbem-1275	24	35	manpower	manpower	NOUN
fbem-1275	24	36	and	and	CCONJ
fbem-1275	24	37	material	material	NOUN
fbem-1275	24	38	resources	resource	NOUN
fbem-1275	24	39	,	,	PUNCT
fbem-1275	24	40	delay	delay	VERB
fbem-1275	24	41	the	the	DET
fbem-1275	24	42	audit	audit	NOUN
fbem-1275	24	43	efficiency	efficiency	NOUN
fbem-1275	24	44	,	,	PUNCT
fbem-1275	24	45	and	and	CCONJ
fbem-1275	24	46	does	do	AUX
fbem-1275	24	47	not	not	PART
fbem-1275	24	48	affect	affect	VERB
fbem-1275	24	49	the	the	DET
fbem-1275	24	50	final	final	ADJ
fbem-1275	24	51	audit	audit	NOUN
fbem-1275	24	52	results	result	NOUN
fbem-1275	24	53	.	.	PUNCT
fbem-1275	25	1	however	however	ADV
fbem-1275	25	2	,	,	PUNCT
fbem-1275	25	3	excessive	excessive	ADJ
fbem-1275	25	4	trust	trust	NOUN
fbem-1275	25	5	risk	risk	NOUN
fbem-1275	25	6	and	and	CCONJ
fbem-1275	25	7	false	false	ADJ
fbem-1275	25	8	exposure	exposure	NOUN
fbem-1275	25	9	risk	risk	NOUN
fbem-1275	25	10	are	be	AUX
fbem-1275	25	11	likely	likely	ADJ
fbem-1275	25	12	to	to	PART
fbem-1275	25	13	reduce	reduce	VERB
fbem-1275	25	14	the	the	DET
fbem-1275	25	15	risk	risk	NOUN
fbem-1275	25	16	of	of	ADP
fbem-1275	25	17	identified	identify	VERB
fbem-1275	25	18	major	major	ADJ
fbem-1275	25	19	misstatement	misstatement	NOUN
fbem-1275	25	20	,	,	PUNCT
fbem-1275	25	21	resulting	result	VERB
fbem-1275	25	22	in	in	ADP
fbem-1275	25	23	less	less	ADJ
fbem-1275	25	24	audit	audit	NOUN
fbem-1275	25	25	evidence	evidence	NOUN
fbem-1275	25	26	that	that	SCONJ
fbem-1275	25	27	auditors	auditor	NOUN
fbem-1275	25	28	think	think	VERB
fbem-1275	25	29	is	be	AUX
fbem-1275	25	30	needed	need	VERB
fbem-1275	25	31	,	,	PUNCT
fbem-1275	25	32	and	and	CCONJ
fbem-1275	25	33	ultimately	ultimately	ADV
fbem-1275	25	34	produce	produce	VERB
fbem-1275	25	35	wrong	wrong	ADJ
fbem-1275	25	36	audit	audit	NOUN
fbem-1275	25	37	conclusions	conclusion	NOUN
fbem-1275	25	38	,	,	PUNCT
fbem-1275	25	39	and	and	CCONJ
fbem-1275	25	40	express	express	VERB
fbem-1275	25	41	inappropriate	inappropriate	ADJ
fbem-1275	25	42	audit	audit	NOUN
fbem-1275	25	43	opinions	opinion	NOUN
fbem-1275	25	44	.	.	PUNCT
fbem-1275	26	1	2.3	2.3	NUM
fbem-1275	26	2	.	.	PUNCT
fbem-1275	27	1	influence	influence	NOUN
fbem-1275	27	2	there	there	PRON
fbem-1275	27	3	are	be	VERB
fbem-1275	27	4	two	two	NUM
fbem-1275	27	5	sources	source	NOUN
fbem-1275	27	6	of	of	ADP
fbem-1275	27	7	audit	audit	NOUN
fbem-1275	27	8	risk	risk	NOUN
fbem-1275	27	9	:	:	PUNCT
fbem-1275	27	10	the	the	DET
fbem-1275	27	11	first	first	ADJ
fbem-1275	27	12	,	,	PUNCT
fbem-1275	27	13	the	the	DET
fbem-1275	27	14	risk	risk	NOUN
fbem-1275	27	15	of	of	ADP
fbem-1275	27	16	major	major	ADJ
fbem-1275	27	17	misstatement	misstatement	NOUN
fbem-1275	27	18	implied	imply	VERB
fbem-1275	27	19	by	by	ADP
fbem-1275	27	20	the	the	DET
fbem-1275	27	21	auditee	auditee	NOUN
fbem-1275	27	22	itself	itself	PRON
fbem-1275	27	23	has	have	AUX
fbem-1275	27	24	occurred	occur	VERB
fbem-1275	27	25	before	before	ADP
fbem-1275	27	26	the	the	DET
fbem-1275	27	27	audit	audit	NOUN
fbem-1275	27	28	.	.	PUNCT
fbem-1275	28	1	even	even	ADV
fbem-1275	28	2	if	if	SCONJ
fbem-1275	28	3	the	the	DET
fbem-1275	28	4	auditor	auditor	NOUN
fbem-1275	28	5	operates	operate	VERB
fbem-1275	28	6	with	with	ADP
fbem-1275	28	7	the	the	DET
fbem-1275	28	8	fixed	fix	VERB
fbem-1275	28	9	audit	audit	NOUN
fbem-1275	28	10	process	process	NOUN
fbem-1275	28	11	,	,	PUNCT
fbem-1275	28	12	it	it	PRON
fbem-1275	28	13	is	be	AUX
fbem-1275	28	14	not	not	PART
fbem-1275	28	15	found	find	VERB
fbem-1275	28	16	by	by	ADP
fbem-1275	28	17	the	the	DET
fbem-1275	28	18	auditor	auditor	NOUN
fbem-1275	28	19	.	.	PUNCT
fbem-1275	29	1	the	the	DET
fbem-1275	29	2	second	second	ADJ
fbem-1275	29	3	,	,	PUNCT
fbem-1275	29	4	the	the	DET
fbem-1275	29	5	inspection	inspection	NOUN
fbem-1275	29	6	risk	risk	NOUN
fbem-1275	29	7	from	from	ADP
fbem-1275	29	8	the	the	DET
fbem-1275	29	9	auditor	auditor	NOUN
fbem-1275	29	10	is	be	AUX
fbem-1275	29	11	hidden	hide	VERB
fbem-1275	29	12	in	in	ADP
fbem-1275	29	13	the	the	DET
fbem-1275	29	14	financial	financial	ADJ
fbem-1275	29	15	statements	statement	NOUN
fbem-1275	29	16	.	.	PUNCT
fbem-1275	30	1	one	one	NUM
fbem-1275	30	2	of	of	ADP
fbem-1275	30	3	the	the	DET
fbem-1275	30	4	main	main	ADJ
fbem-1275	30	5	means	mean	NOUN
fbem-1275	30	6	of	of	ADP
fbem-1275	30	7	auditors	auditor	NOUN
fbem-1275	30	8	to	to	PART
fbem-1275	30	9	perform	perform	VERB
fbem-1275	30	10	their	their	PRON
fbem-1275	30	11	work	work	NOUN
fbem-1275	30	12	tasks	task	NOUN
fbem-1275	30	13	is	be	AUX
fbem-1275	30	14	audit	audit	NOUN
fbem-1275	30	15	sampling	sampling	NOUN
fbem-1275	30	16	,	,	PUNCT
fbem-1275	30	17	which	which	PRON
fbem-1275	30	18	is	be	AUX
fbem-1275	30	19	undoubtedly	undoubtedly	ADV
fbem-1275	30	20	an	an	DET
fbem-1275	30	21	important	important	ADJ
fbem-1275	30	22	factor	factor	NOUN
fbem-1275	30	23	affecting	affect	VERB
fbem-1275	30	24	the	the	DET
fbem-1275	30	25	risk	risk	NOUN
fbem-1275	30	26	of	of	ADP
fbem-1275	30	27	inspection	inspection	NOUN
fbem-1275	30	28	.	.	PUNCT
fbem-1275	31	1	3	3	X
fbem-1275	31	2	.	.	X
fbem-1275	31	3	case	case	NOUN
fbem-1275	31	4	analysis	analysis	NOUN
fbem-1275	31	5	the	the	DET
fbem-1275	31	6	experimental	experimental	ADJ
fbem-1275	31	7	data	datum	NOUN
fbem-1275	31	8	is	be	AUX
fbem-1275	31	9	derived	derive	VERB
fbem-1275	31	10	from	from	ADP
fbem-1275	31	11	the	the	DET
fbem-1275	31	12	accounts	account	NOUN
fbem-1275	31	13	receivable	receivable	ADJ
fbem-1275	31	14	table	table	NOUN
fbem-1275	31	15	of	of	ADP
fbem-1275	31	16	sichuan	sichuan	PROPN
fbem-1275	31	17	star	star	PROPN
fbem-1275	31	18	electric	electric	PROPN
fbem-1275	31	19	power	power	PROPN
fbem-1275	31	20	company	company	NOUN
fbem-1275	31	21	.	.	PUNCT
fbem-1275	32	1	sichuan	sichuan	PROPN
fbem-1275	32	2	star	star	PROPN
fbem-1275	32	3	electric	electric	PROPN
fbem-1275	32	4	power	power	PROPN
fbem-1275	32	5	co.	co.	PROPN
fbem-1275	32	6	,	,	PUNCT
fbem-1275	32	7	ltd	ltd	PROPN
fbem-1275	32	8	.	.	PROPN
fbem-1275	32	9	,	,	PUNCT
fbem-1275	32	10	is	be	AUX
fbem-1275	32	11	one	one	NUM
fbem-1275	32	12	of	of	ADP
fbem-1275	32	13	the	the	DET
fbem-1275	32	14	important	important	ADJ
fbem-1275	32	15	energy	energy	NOUN
fbem-1275	32	16	industry	industry	NOUN
fbem-1275	32	17	enterprises	enterprise	NOUN
fbem-1275	32	18	in	in	ADP
fbem-1275	32	19	sichuan	sichuan	PROPN
fbem-1275	32	20	province	province	PROPN
fbem-1275	32	21	,	,	PUNCT
fbem-1275	32	22	with	with	ADP
fbem-1275	32	23	electric	electric	ADJ
fbem-1275	32	24	power	power	NOUN
fbem-1275	32	25	,	,	PUNCT
fbem-1275	32	26	tap	tap	NOUN
fbem-1275	32	27	water	water	NOUN
fbem-1275	32	28	,	,	PUNCT
fbem-1275	32	29	natural	natural	ADJ
fbem-1275	32	30	gas	gas	NOUN
fbem-1275	32	31	production	production	NOUN
fbem-1275	32	32	and	and	CCONJ
fbem-1275	32	33	supply	supply	NOUN
fbem-1275	32	34	,	,	PUNCT
fbem-1275	32	35	the	the	DET
fbem-1275	32	36	merger	merger	NOUN
fbem-1275	32	37	of	of	ADP
fbem-1275	32	38	real	real	ADJ
fbem-1275	32	39	estate	estate	NOUN
fbem-1275	32	40	development	development	NOUN
fbem-1275	32	41	,	,	PUNCT
fbem-1275	32	42	building	build	VERB
fbem-1275	32	43	materials	material	NOUN
fbem-1275	32	44	production	production	NOUN
fbem-1275	32	45	,	,	PUNCT
fbem-1275	32	46	material	material	NOUN
fbem-1275	32	47	marketing	marketing	NOUN
fbem-1275	32	48	,	,	PUNCT
fbem-1275	32	49	etc	etc	X
fbem-1275	32	50	.	.	X
fbem-1275	32	51	,	,	PUNCT
fbem-1275	32	52	is	be	AUX
fbem-1275	32	53	a	a	DET
fbem-1275	32	54	diversified	diversified	ADJ
fbem-1275	32	55	listed	list	VERB
fbem-1275	32	56	company	company	NOUN
fbem-1275	32	57	,	,	PUNCT
fbem-1275	32	58	for	for	ADP
fbem-1275	32	59	suining	suine	VERB
fbem-1275	32	60	economic	economic	ADJ
fbem-1275	32	61	development	development	NOUN
fbem-1275	32	62	provides	provide	VERB
fbem-1275	32	63	electric	electric	ADJ
fbem-1275	32	64	power	power	NOUN
fbem-1275	32	65	,	,	PUNCT
fbem-1275	32	66	natural	natural	ADJ
fbem-1275	32	67	gas	gas	NOUN
fbem-1275	32	68	and	and	CCONJ
fbem-1275	32	69	drinking	drinking	NOUN
fbem-1275	32	70	water	water	NOUN
fbem-1275	32	71	and	and	CCONJ
fbem-1275	32	72	other	other	ADJ
fbem-1275	32	73	stable	stable	ADJ
fbem-1275	32	74	resources	resource	NOUN
fbem-1275	32	75	.	.	PUNCT
fbem-1275	33	1	choosing	choose	VERB
fbem-1275	33	2	this	this	DET
fbem-1275	33	3	company	company	NOUN
fbem-1275	33	4	as	as	ADP
fbem-1275	33	5	a	a	DET
fbem-1275	33	6	case	case	NOUN
fbem-1275	33	7	analysis	analysis	NOUN
fbem-1275	33	8	has	have	VERB
fbem-1275	33	9	some	some	DET
fbem-1275	33	10	significance	significance	NOUN
fbem-1275	33	11	.	.	PUNCT
fbem-1275	34	1	for	for	ADP
fbem-1275	34	2	the	the	DET
fbem-1275	34	3	receivables	receivables	ADJ
fbem-1275	34	4	details	detail	NOUN
fbem-1275	34	5	of	of	ADP
fbem-1275	34	6	sichuan	sichuan	PROPN
fbem-1275	34	7	star	star	PROPN
fbem-1275	34	8	electric	electric	PROPN
fbem-1275	34	9	power	power	PROPN
fbem-1275	34	10	102	102	NUM
fbem-1275	34	11	company	company	NOUN
fbem-1275	34	12	are	be	AUX
fbem-1275	34	13	1330	1330	NUM
fbem-1275	34	14	items	item	NOUN
fbem-1275	34	15	,	,	PUNCT
fbem-1275	34	16	and	and	CCONJ
fbem-1275	34	17	the	the	DET
fbem-1275	34	18	total	total	ADJ
fbem-1275	34	19	book	book	NOUN
fbem-1275	34	20	amount	amount	NOUN
fbem-1275	34	21	is	be	AUX
fbem-1275	34	22	233213963.1	233213963.1	NUM
fbem-1275	34	23	yuan	yuan	NOUN
fbem-1275	34	24	.	.	PUNCT
fbem-1275	35	1	assuming	assume	VERB
fbem-1275	35	2	that	that	SCONJ
fbem-1275	35	3	the	the	DET
fbem-1275	35	4	acceptable	acceptable	ADJ
fbem-1275	35	5	risk	risk	NOUN
fbem-1275	35	6	of	of	ADP
fbem-1275	35	7	misrepresentation	misrepresentation	NOUN
fbem-1275	35	8	set	set	VERB
fbem-1275	35	9	by	by	ADP
fbem-1275	35	10	the	the	DET
fbem-1275	35	11	auditor	auditor	NOUN
fbem-1275	35	12	is	be	AUX
fbem-1275	35	13	5	5	NUM
fbem-1275	35	14	%	%	NOUN
fbem-1275	35	15	and	and	CCONJ
fbem-1275	35	16	the	the	DET
fbem-1275	35	17	estimated	estimate	VERB
fbem-1275	35	18	total	total	ADJ
fbem-1275	35	19	misstatement	misstatement	NOUN
fbem-1275	35	20	is	be	AUX
fbem-1275	35	21	0	0	NUM
fbem-1275	35	22	,	,	PUNCT
fbem-1275	35	23	then	then	ADV
fbem-1275	35	24	the	the	DET
fbem-1275	35	25	tolerable	tolerable	ADJ
fbem-1275	35	26	misstatement	misstatement	NOUN
fbem-1275	35	27	(	(	PUNCT
fbem-1275	35	28	2	2	NUM
fbem-1275	35	29	%	%	NOUN
fbem-1275	35	30	of	of	ADP
fbem-1275	35	31	the	the	DET
fbem-1275	35	32	book	book	NOUN
fbem-1275	35	33	amount	amount	NOUN
fbem-1275	35	34	)	)	PUNCT
fbem-1275	35	35	is	be	AUX
fbem-1275	35	36	rmb	rmb	PROPN
fbem-1275	35	37	4,664,279.3	4,664,279.3	NUM
fbem-1275	35	38	yuan	yuan	NOUN
fbem-1275	35	39	.	.	PUNCT
fbem-1275	36	1	this	this	DET
fbem-1275	36	2	test	test	NOUN
fbem-1275	36	3	used	use	VERB
fbem-1275	36	4	the	the	DET
fbem-1275	36	5	monetary	monetary	ADJ
fbem-1275	36	6	unit	unit	NOUN
fbem-1275	36	7	sampling	sample	VERB
fbem-1275	36	8	method	method	NOUN
fbem-1275	36	9	to	to	PART
fbem-1275	36	10	identify	identify	VERB
fbem-1275	36	11	the	the	DET
fbem-1275	36	12	receivables	receivables	NOUN
fbem-1275	36	13	of	of	ADP
fbem-1275	36	14	the	the	DET
fbem-1275	36	15	company	company	NOUN
fbem-1275	36	16	.	.	PUNCT
fbem-1275	37	1	the	the	DET
fbem-1275	37	2	sampling	sample	VERB
fbem-1275	37	3	unit	unit	NOUN
fbem-1275	37	4	was	be	AUX
fbem-1275	37	5	the	the	DET
fbem-1275	37	6	receivables	receivables	NOUN
fbem-1275	37	7	amount	amount	NOUN
fbem-1275	37	8	of	of	ADP
fbem-1275	37	9	every	every	DET
fbem-1275	37	10	1	1	NUM
fbem-1275	37	11	yuan	yuan	NOUN
fbem-1275	37	12	,	,	PUNCT
fbem-1275	37	13	and	and	CCONJ
fbem-1275	37	14	the	the	DET
fbem-1275	37	15	test	test	NOUN
fbem-1275	37	16	was	be	AUX
fbem-1275	37	17	for	for	ADP
fbem-1275	37	18	the	the	DET
fbem-1275	37	19	overvaluation	overvaluation	NOUN
fbem-1275	37	20	error	error	NOUN
fbem-1275	37	21	statement	statement	NOUN
fbem-1275	37	22	,	,	PUNCT
fbem-1275	37	23	and	and	CCONJ
fbem-1275	37	24	the	the	DET
fbem-1275	37	25	overvalued	overvalue	VERB
fbem-1275	37	26	wrong	wrong	ADJ
fbem-1275	37	27	statement	statement	NOUN
fbem-1275	37	28	amount	amount	NOUN
fbem-1275	37	29	of	of	ADP
fbem-1275	37	30	each	each	DET
fbem-1275	37	31	account	account	NOUN
fbem-1275	37	32	should	should	AUX
fbem-1275	37	33	not	not	PART
fbem-1275	37	34	be	be	AUX
fbem-1275	37	35	greater	great	ADJ
fbem-1275	37	36	than	than	ADP
fbem-1275	37	37	its	its	PRON
fbem-1275	37	38	book	book	NOUN
fbem-1275	37	39	balance	balance	NOUN
fbem-1275	37	40	.	.	PUNCT
fbem-1275	38	1	3.1	3.1	NUM
fbem-1275	38	2	.	.	PUNCT
fbem-1275	38	3	determination	determination	NOUN
fbem-1275	38	4	of	of	ADP
fbem-1275	38	5	the	the	DET
fbem-1275	38	6	sample	sample	NOUN
fbem-1275	38	7	size	size	NOUN
fbem-1275	38	8	(	(	PUNCT
fbem-1275	38	9	n	n	CCONJ
fbem-1275	38	10	)	)	PUNCT
fbem-1275	38	11	the	the	DET
fbem-1275	38	12	sample	sample	NOUN
fbem-1275	38	13	size	size	NOUN
fbem-1275	38	14	was	be	AUX
fbem-1275	38	15	determined	determine	VERB
fbem-1275	38	16	by	by	ADP
fbem-1275	38	17	evaluating	evaluate	VERB
fbem-1275	38	18	the	the	DET
fbem-1275	38	19	overall	overall	ADJ
fbem-1275	38	20	misstatement	misstatement	NOUN
fbem-1275	38	21	rate	rate	NOUN
fbem-1275	38	22	and	and	CCONJ
fbem-1275	38	23	the	the	DET
fbem-1275	38	24	tolerable	tolerable	ADJ
fbem-1275	38	25	misstatement	misstatement	NOUN
fbem-1275	38	26	rate	rate	NOUN
fbem-1275	38	27	.	.	PUNCT
fbem-1275	39	1	available	available	ADJ
fbem-1275	39	2	,	,	PUNCT
fbem-1275	39	3	the	the	DET
fbem-1275	39	4	sample	sample	NOUN
fbem-1275	39	5	size	size	NOUN
fbem-1275	39	6	is	be	AUX
fbem-1275	39	7	n=150	n=150	NOUN
fbem-1275	39	8	when	when	SCONJ
fbem-1275	39	9	the	the	DET
fbem-1275	39	10	expected	expect	VERB
fbem-1275	39	11	overall	overall	ADJ
fbem-1275	39	12	error	error	NOUN
fbem-1275	39	13	rate	rate	NOUN
fbem-1275	39	14	is	be	AUX
fbem-1275	39	15	at	at	ADP
fbem-1275	39	16	0	0	NUM
fbem-1275	39	17	,	,	PUNCT
fbem-1275	39	18	and	and	CCONJ
fbem-1275	39	19	the	the	DET
fbem-1275	39	20	tolerable	tolerable	ADJ
fbem-1275	39	21	misstatement	misstatement	NOUN
fbem-1275	39	22	rate	rate	NOUN
fbem-1275	39	23	is	be	AUX
fbem-1275	39	24	at	at	ADP
fbem-1275	39	25	2	2	NUM
fbem-1275	39	26	%	%	NOUN
fbem-1275	39	27	.	.	PUNCT
fbem-1275	40	1	3.2	3.2	NUM
fbem-1275	40	2	.	.	PUNCT
fbem-1275	41	1	select	select	ADJ
fbem-1275	41	2	samples	sample	NOUN
fbem-1275	41	3	in	in	ADP
fbem-1275	41	4	the	the	DET
fbem-1275	41	5	sampling	sampling	NOUN
fbem-1275	41	6	,	,	PUNCT
fbem-1275	41	7	the	the	DET
fbem-1275	41	8	cumulative	cumulative	ADJ
fbem-1275	41	9	book	book	NOUN
fbem-1275	41	10	balance	balance	NOUN
fbem-1275	41	11	of	of	ADP
fbem-1275	41	12	certain	certain	ADJ
fbem-1275	41	13	accounts	account	NOUN
fbem-1275	41	14	receivable	receivable	NOUN
fbem-1275	41	15	is	be	AUX
fbem-1275	41	16	listed	list	VERB
fbem-1275	41	17	as	as	SCONJ
fbem-1275	41	18	follows	follow	VERB
fbem-1275	41	19	:	:	PUNCT
fbem-1275	41	20	table	table	NOUN
fbem-1275	41	21	1	1	NUM
fbem-1275	41	22	.	.	PUNCT
fbem-1275	41	23	accumulated	accumulate	VERB
fbem-1275	41	24	book	book	NOUN
fbem-1275	41	25	balance	balance	NOUN
fbem-1275	41	26	of	of	ADP
fbem-1275	41	27	certain	certain	ADJ
fbem-1275	41	28	accounts	account	NOUN
fbem-1275	41	29	receivables	receivables	VERB
fbem-1275	41	30	overall	overall	ADJ
fbem-1275	41	31	item	item	NOUN
fbem-1275	41	32	(	(	PUNCT
fbem-1275	41	33	physical	physical	ADJ
fbem-1275	41	34	unit	unit	NOUN
fbem-1275	41	35	)	)	PUNCT
fbem-1275	41	36	book	book	NOUN
fbem-1275	41	37	balance	balance	NOUN
fbem-1275	41	38	cumulative	cumulative	ADJ
fbem-1275	41	39	total	total	ADJ
fbem-1275	41	40	related	relate	VERB
fbem-1275	41	41	currency	currency	NOUN
fbem-1275	41	42	units	unit	NOUN
fbem-1275	41	43	system	system	NOUN
fbem-1275	41	44	sample	sample	NOUN
fbem-1275	41	45	selection	selection	NOUN
fbem-1275	41	46	amount	amount	NOUN
fbem-1275	41	47	1	1	NUM
fbem-1275	41	48	200000	200000	NUM
fbem-1275	41	49	200000	200000	NUM
fbem-1275	41	50	1	1	NUM
fbem-1275	41	51	-	-	SYM
fbem-1275	41	52	200000	200000	NUM
fbem-1275	41	53	2	2	NUM
fbem-1275	41	54	124228	124228	NUM
fbem-1275	41	55	324228	324228	NUM
fbem-1275	41	56	200001	200001	NUM
fbem-1275	41	57	-	-	SYM
fbem-1275	41	58	324228	324228	NUM
fbem-1275	41	59	3	3	NUM
fbem-1275	41	60	409357	409357	NUM
fbem-1275	41	61	733585	733585	NUM
fbem-1275	41	62	324229	324229	NUM
fbem-1275	41	63	-	-	SYM
fbem-1275	41	64	733585	733585	NUM
fbem-1275	41	65	500000	500000	NUM
fbem-1275	41	66	4	4	NUM
fbem-1275	41	67	700000	700000	NUM
fbem-1275	41	68	1433585	1433585	NUM
fbem-1275	41	69	733589	733589	NUM
fbem-1275	41	70	-	-	SYM
fbem-1275	41	71	1433585	1433585	NUM
fbem-1275	41	72	1000000	1000000	NUM
fbem-1275	41	73	5	5	NUM
fbem-1275	41	74	85100	85100	NUM
fbem-1275	41	75	1518685	1518685	NUM
fbem-1275	41	76	1433589	1433589	NUM
fbem-1275	41	77	-	-	SYM
fbem-1275	41	78	1518685	1518685	NUM
fbem-1275	41	79	1500000	1500000	NUM
fbem-1275	41	80	......	......	PUNCT
fbem-1275	42	1	......	......	PUNCT
fbem-1275	43	1	233213963.1	233213963.1	NUM
fbem-1275	43	2	here	here	ADV
fbem-1275	43	3	,	,	PUNCT
fbem-1275	43	4	the	the	DET
fbem-1275	43	5	system	system	NOUN
fbem-1275	43	6	sampling	sample	VERB
fbem-1275	43	7	method	method	NOUN
fbem-1275	43	8	is	be	AUX
fbem-1275	43	9	applied	apply	VERB
fbem-1275	43	10	,	,	PUNCT
fbem-1275	43	11	and	and	CCONJ
fbem-1275	43	12	the	the	DET
fbem-1275	43	13	process	process	NOUN
fbem-1275	43	14	is	be	AUX
fbem-1275	43	15	as	as	SCONJ
fbem-1275	43	16	follows	follow	VERB
fbem-1275	43	17	:	:	PUNCT
fbem-1275	43	18	(	(	PUNCT
fbem-1275	43	19	1	1	X
fbem-1275	43	20	)	)	PUNCT
fbem-1275	43	21	sample	sample	NOUN
fbem-1275	43	22	selection	selection	NOUN
fbem-1275	43	23	spacing	spacing	NOUN
fbem-1275	43	24	of	of	ADP
fbem-1275	43	25	the	the	DET
fbem-1275	43	26	calculation	calculation	NOUN
fbem-1275	43	27	system	system	NOUN
fbem-1275	43	28	=	=	NOUN
fbem-1275	43	29	book	book	NOUN
fbem-1275	43	30	balance	balance	NOUN
fbem-1275	43	31	sample	sample	NOUN
fbem-1275	43	32	size	size	NOUN
fbem-1275	43	33	=	=	SYM
fbem-1275	43	34	233213963.1150=1554759.8	233213963.1150=1554759.8	PROPN
fbem-1275	43	35	(	(	PUNCT
fbem-1275	43	36	yuan	yuan	NOUN
fbem-1275	43	37	)	)	PUNCT
fbem-1275	43	38	(	(	PUNCT
fbem-1275	43	39	2	2	X
fbem-1275	43	40	)	)	PUNCT
fbem-1275	43	41	select	select	VERB
fbem-1275	43	42	a	a	DET
fbem-1275	43	43	number	number	NOUN
fbem-1275	43	44	from	from	ADP
fbem-1275	43	45	1	1	NUM
fbem-1275	43	46	yuan	yuan	NOUN
fbem-1275	43	47	to	to	ADP
fbem-1275	43	48	1,5,54,759.8	1,5,54,759.8	NUM
fbem-1275	43	49	yuan	yuan	NOUN
fbem-1275	43	50	,	,	PUNCT
fbem-1275	43	51	such	such	ADJ
fbem-1275	43	52	as	as	ADP
fbem-1275	43	53	500,000	500,000	NUM
fbem-1275	43	54	yuan	yuan	NOUN
fbem-1275	43	55	.	.	PUNCT
fbem-1275	44	1	(	(	PUNCT
fbem-1275	44	2	3	3	X
fbem-1275	44	3	)	)	PUNCT
fbem-1275	44	4	make	make	VERB
fbem-1275	44	5	clear	clear	ADJ
fbem-1275	44	6	the	the	DET
fbem-1275	44	7	amount	amount	NOUN
fbem-1275	44	8	of	of	ADP
fbem-1275	44	9	sample	sample	NOUN
fbem-1275	44	10	selection	selection	NOUN
fbem-1275	44	11	in	in	ADP
fbem-1275	44	12	the	the	DET
fbem-1275	44	13	system	system	NOUN
fbem-1275	44	14	,	,	PUNCT
fbem-1275	44	15	which	which	PRON
fbem-1275	44	16	is	be	AUX
fbem-1275	44	17	equal	equal	ADJ
fbem-1275	44	18	to	to	ADP
fbem-1275	44	19	the	the	DET
fbem-1275	44	20	selected	select	VERB
fbem-1275	44	21	one	one	NUM
fbem-1275	44	22	point	point	NOUN
fbem-1275	44	23	plus	plus	CCONJ
fbem-1275	44	24	the	the	DET
fbem-1275	44	25	sample	sample	NOUN
fbem-1275	44	26	selection	selection	NOUN
fbem-1275	44	27	spacing	spacing	NOUN
fbem-1275	44	28	multiplied	multiply	VERB
fbem-1275	44	29	by	by	ADP
fbem-1275	44	30	(	(	PUNCT
fbem-1275	44	31	0,1,2	0,1,2	NUM
fbem-1275	44	32	…	…	SYM
fbem-1275	44	33	149	149	NUM
fbem-1275	44	34	)	)	PUNCT
fbem-1275	44	35	.	.	PUNCT
fbem-1275	45	1	as	as	SCONJ
fbem-1275	45	2	can	can	AUX
fbem-1275	45	3	be	be	AUX
fbem-1275	45	4	seen	see	VERB
fbem-1275	45	5	from	from	ADP
fbem-1275	45	6	the	the	DET
fbem-1275	45	7	above	above	ADJ
fbem-1275	45	8	process	process	NOUN
fbem-1275	45	9	,	,	PUNCT
fbem-1275	45	10	the	the	DET
fbem-1275	45	11	characteristics	characteristic	NOUN
fbem-1275	45	12	of	of	ADP
fbem-1275	45	13	monetary	monetary	ADJ
fbem-1275	45	14	unit	unit	NOUN
fbem-1275	45	15	sampling	sample	VERB
fbem-1275	45	16	are	be	AUX
fbem-1275	45	17	:	:	PUNCT
fbem-1275	45	18	the	the	PRON
fbem-1275	45	19	larger	large	ADJ
fbem-1275	45	20	the	the	DET
fbem-1275	45	21	book	book	NOUN
fbem-1275	45	22	balance	balance	NOUN
fbem-1275	45	23	of	of	ADP
fbem-1275	45	24	an	an	DET
fbem-1275	45	25	accounts	account	NOUN
fbem-1275	45	26	receivable	receivable	ADJ
fbem-1275	45	27	project	project	NOUN
fbem-1275	45	28	,	,	PUNCT
fbem-1275	45	29	the	the	PRON
fbem-1275	45	30	more	more	ADV
fbem-1275	45	31	likely	likely	ADJ
fbem-1275	45	32	it	it	PRON
fbem-1275	45	33	is	be	AUX
fbem-1275	45	34	to	to	PART
fbem-1275	45	35	be	be	AUX
fbem-1275	45	36	selected	select	VERB
fbem-1275	45	37	.	.	PUNCT
fbem-1275	46	1	if	if	SCONJ
fbem-1275	46	2	a	a	DET
fbem-1275	46	3	certain	certain	ADJ
fbem-1275	46	4	balance	balance	NOUN
fbem-1275	46	5	is	be	AUX
fbem-1275	46	6	equal	equal	ADJ
fbem-1275	46	7	to	to	ADP
fbem-1275	46	8	or	or	CCONJ
fbem-1275	46	9	greater	great	ADJ
fbem-1275	46	10	than	than	ADP
fbem-1275	46	11	the	the	DET
fbem-1275	46	12	sample	sample	NOUN
fbem-1275	46	13	selection	selection	NOUN
fbem-1275	46	14	spacing	spacing	NOUN
fbem-1275	46	15	,	,	PUNCT
fbem-1275	46	16	this	this	DET
fbem-1275	46	17	method	method	NOUN
fbem-1275	46	18	can	can	AUX
fbem-1275	46	19	actively	actively	ADV
fbem-1275	46	20	identify	identify	VERB
fbem-1275	46	21	all	all	DET
fbem-1275	46	22	single	single	ADJ
fbem-1275	46	23	major	major	ADJ
fbem-1275	46	24	projects	project	NOUN
fbem-1275	46	25	,	,	PUNCT
fbem-1275	46	26	and	and	CCONJ
fbem-1275	46	27	the	the	DET
fbem-1275	46	28	project	project	NOUN
fbem-1275	46	29	will	will	AUX
fbem-1275	46	30	inevitably	inevitably	ADV
fbem-1275	46	31	be	be	AUX
fbem-1275	46	32	selected	select	VERB
fbem-1275	46	33	.	.	PUNCT
fbem-1275	47	1	here	here	ADV
fbem-1275	47	2	,	,	PUNCT
fbem-1275	47	3	we	we	PRON
fbem-1275	47	4	assume	assume	VERB
fbem-1275	47	5	that	that	SCONJ
fbem-1275	47	6	the	the	DET
fbem-1275	47	7	balance	balance	NOUN
fbem-1275	47	8	of	of	ADP
fbem-1275	47	9	each	each	DET
fbem-1275	47	10	account	account	NOUN
fbem-1275	47	11	receivable	receivable	NOUN
fbem-1275	47	12	is	be	AUX
fbem-1275	47	13	below	below	ADP
fbem-1275	47	14	1554,759.8	1554,759.8	NUM
fbem-1275	47	15	yuan	yuan	NOUN
fbem-1275	47	16	,	,	PUNCT
fbem-1275	47	17	that	that	ADV
fbem-1275	47	18	is	is	ADV
fbem-1275	47	19	,	,	PUNCT
fbem-1275	47	20	the	the	DET
fbem-1275	47	21	physical	physical	ADJ
fbem-1275	47	22	units	unit	NOUN
fbem-1275	47	23	are	be	AUX
fbem-1275	47	24	not	not	PART
fbem-1275	47	25	greater	great	ADJ
fbem-1275	47	26	than	than	ADP
fbem-1275	47	27	the	the	DET
fbem-1275	47	28	sampling	sampling	NOUN
fbem-1275	47	29	spacing	spacing	NOUN
fbem-1275	47	30	(	(	PUNCT
fbem-1275	47	31	if	if	SCONJ
fbem-1275	47	32	there	there	PRON
fbem-1275	47	33	are	be	VERB
fbem-1275	47	34	physical	physical	ADJ
fbem-1275	47	35	units	unit	NOUN
fbem-1275	47	36	are	be	AUX
fbem-1275	47	37	greater	great	ADJ
fbem-1275	47	38	than	than	ADP
fbem-1275	47	39	the	the	DET
fbem-1275	47	40	sampling	sampling	NOUN
fbem-1275	47	41	spacing	spacing	NOUN
fbem-1275	47	42	,	,	PUNCT
fbem-1275	47	43	they	they	PRON
fbem-1275	47	44	should	should	AUX
fbem-1275	47	45	be	be	AUX
fbem-1275	47	46	fully	fully	ADV
fbem-1275	47	47	checked	check	VERB
fbem-1275	47	48	respectively	respectively	ADV
fbem-1275	47	49	)	)	PUNCT
fbem-1275	47	50	.	.	PUNCT
fbem-1275	48	1	3.3	3.3	NUM
fbem-1275	48	2	.	.	PUNCT
fbem-1275	49	1	assume	assume	VERB
fbem-1275	49	2	the	the	DET
fbem-1275	49	3	auditor	auditor	NOUN
fbem-1275	49	4	selected	select	VERB
fbem-1275	49	5	150	150	NUM
fbem-1275	49	6	samples	sample	NOUN
fbem-1275	49	7	through	through	ADP
fbem-1275	49	8	the	the	DET
fbem-1275	49	9	systematic	systematic	ADJ
fbem-1275	49	10	sample	sample	NOUN
fbem-1275	49	11	selection	selection	NOUN
fbem-1275	49	12	method	method	NOUN
fbem-1275	49	13	,	,	PUNCT
fbem-1275	49	14	and	and	CCONJ
fbem-1275	49	15	then	then	ADV
fbem-1275	49	16	tested	test	VERB
fbem-1275	49	17	the	the	DET
fbem-1275	49	18	related	relate	VERB
fbem-1275	49	19	physical	physical	ADJ
fbem-1275	49	20	units	unit	NOUN
fbem-1275	49	21	,	,	PUNCT
fbem-1275	49	22	resulting	result	VERB
fbem-1275	49	23	in	in	ADP
fbem-1275	49	24	two	two	NUM
fbem-1275	49	25	misreports	misreport	NOUN
fbem-1275	49	26	.	.	PUNCT
fbem-1275	50	1	misstatement	misstatement	NOUN
fbem-1275	50	2	1	1	NUM
fbem-1275	50	3	is	be	AUX
fbem-1275	50	4	a	a	DET
fbem-1275	50	5	sample	sample	NOUN
fbem-1275	50	6	with	with	ADP
fbem-1275	50	7	book	book	NOUN
fbem-1275	50	8	balance	balance	NOUN
fbem-1275	50	9	of	of	ADP
fbem-1275	50	10	200,000	200,000	NUM
fbem-1275	50	11	yuan	yuan	NOUN
fbem-1275	50	12	,	,	PUNCT
fbem-1275	50	13	with	with	ADP
fbem-1275	50	14	misstatement	misstatement	NOUN
fbem-1275	50	15	of	of	ADP
fbem-1275	50	16	55,000	55,000	NUM
fbem-1275	50	17	yuan	yuan	NOUN
fbem-1275	50	18	higher	high	ADJ
fbem-1275	50	19	,	,	PUNCT
fbem-1275	50	20	and	and	CCONJ
fbem-1275	50	21	misstatement	misstatement	NOUN
fbem-1275	50	22	rate	rate	NOUN
fbem-1275	50	23	is	be	AUX
fbem-1275	50	24	27.5	27.5	NUM
fbem-1275	50	25	%	%	NOUN
fbem-1275	50	26	.	.	PUNCT
fbem-1275	51	1	misstatement	misstatement	NOUN
fbem-1275	51	2	2	2	NUM
fbem-1275	51	3	is	be	AUX
fbem-1275	51	4	a	a	DET
fbem-1275	51	5	sample	sample	NOUN
fbem-1275	51	6	with	with	ADP
fbem-1275	51	7	book	book	NOUN
fbem-1275	51	8	balance	balance	NOUN
fbem-1275	51	9	of	of	ADP
fbem-1275	51	10	124,228	124,228	NUM
fbem-1275	51	11	yuan	yuan	NOUN
fbem-1275	51	12	,	,	PUNCT
fbem-1275	51	13	with	with	ADP
fbem-1275	51	14	misstatement	misstatement	NOUN
fbem-1275	51	15	of	of	ADP
fbem-1275	51	16	46,000	46,000	NUM
fbem-1275	51	17	yuan	yuan	NOUN
fbem-1275	51	18	higher	high	ADJ
fbem-1275	51	19	,	,	PUNCT
fbem-1275	51	20	and	and	CCONJ
fbem-1275	51	21	misstatement	misstatement	NOUN
fbem-1275	51	22	rate	rate	NOUN
fbem-1275	51	23	is	be	AUX
fbem-1275	51	24	37	37	NUM
fbem-1275	51	25	%	%	NOUN
fbem-1275	51	26	.	.	PUNCT
fbem-1275	52	1	sort	sort	ADV
fbem-1275	52	2	by	by	ADP
fbem-1275	52	3	size	size	NOUN
fbem-1275	52	4	to	to	ADP
fbem-1275	52	5	misstatement	misstatement	NOUN
fbem-1275	52	6	ratio	ratio	NOUN
fbem-1275	52	7	:	:	PUNCT
fbem-1275	52	8	t1=46000÷124228=0.37	t1=46000÷124228=0.37	PROPN
fbem-1275	52	9	t2=55000÷200000=0.275	t2=55000÷200000=0.275	PROPN
fbem-1275	52	10	3.4	3.4	NUM
fbem-1275	52	11	.	.	PUNCT
fbem-1275	53	1	judge	judge	NOUN
fbem-1275	53	2	auditors	auditor	NOUN
fbem-1275	53	3	rely	rely	VERB
fbem-1275	53	4	on	on	ADP
fbem-1275	53	5	the	the	DET
fbem-1275	53	6	content	content	NOUN
fbem-1275	53	7	related	relate	VERB
fbem-1275	53	8	to	to	ADP
fbem-1275	53	9	the	the	DET
fbem-1275	53	10	sample	sample	NOUN
fbem-1275	53	11	misrepresentation	misrepresentation	NOUN
fbem-1275	53	12	,	,	PUNCT
fbem-1275	53	13	the	the	DET
fbem-1275	53	14	overall	overall	ADJ
fbem-1275	53	15	budget	budget	NOUN
fbem-1275	53	16	misstatement	misstatement	NOUN
fbem-1275	53	17	critical	critical	ADJ
fbem-1275	53	18	value	value	NOUN
fbem-1275	53	19	,	,	PUNCT
fbem-1275	53	20	to	to	PART
fbem-1275	53	21	infer	infer	VERB
fbem-1275	53	22	its	its	PRON
fbem-1275	53	23	relationship	relationship	NOUN
fbem-1275	53	24	to	to	ADP
fbem-1275	53	25	the	the	DET
fbem-1275	53	26	tolerable	tolerable	ADJ
fbem-1275	53	27	misrepresentation	misrepresentation	NOUN
fbem-1275	53	28	.	.	PUNCT
fbem-1275	54	1	the	the	DET
fbem-1275	54	2	following	follow	VERB
fbem-1275	54	3	calculate	calculate	VERB
fbem-1275	54	4	the	the	DET
fbem-1275	54	5	bounds	bound	NOUN
fbem-1275	54	6	and	and	CCONJ
fbem-1275	54	7	increase	increase	VERB
fbem-1275	54	8	above	above	ADP
fbem-1275	54	9	the	the	DET
fbem-1275	54	10	poisson	poisson	NOUN
fbem-1275	54	11	distribution	distribution	NOUN
fbem-1275	54	12	theory	theory	NOUN
fbem-1275	54	13	.	.	PUNCT
fbem-1275	55	1	the	the	DET
fbem-1275	55	2	required	require	VERB
fbem-1275	55	3	poisson	poisson	NOUN
fbem-1275	55	4	coefficients	coefficient	NOUN
fbem-1275	55	5	required	require	VERB
fbem-1275	55	6	are	be	AUX
fbem-1275	55	7	as	as	SCONJ
fbem-1275	55	8	follows	follow	VERB
fbem-1275	55	9	:	:	PUNCT
fbem-1275	55	10	table	table	NOUN
fbem-1275	55	11	2	2	NUM
fbem-1275	55	12	.	.	PUNCT
fbem-1275	56	1	poisson	poisson	PROPN
fbem-1275	56	2	coefficient	coefficient	NOUN
fbem-1275	56	3	table	table	NOUN
fbem-1275	56	4	number	number	NOUN
fbem-1275	56	5	of	of	ADP
fbem-1275	56	6	misreports	misreport	NOUN
fbem-1275	56	7	99	99	NUM
fbem-1275	56	8	%	%	NOUN
fbem-1275	56	9	95	95	NUM
fbem-1275	56	10	%	%	NOUN
fbem-1275	56	11	90	90	NUM
fbem-1275	56	12	%	%	NOUN
fbem-1275	56	13	80	80	NUM
fbem-1275	56	14	%	%	NOUN
fbem-1275	56	15	50	50	NUM
fbem-1275	56	16	%	%	NOUN
fbem-1275	56	17	0	0	NUM
fbem-1275	56	18	4.61	4.61	NUM
fbem-1275	56	19	3.00	3.00	NUM
fbem-1275	56	20	2.31	2.31	NUM
fbem-1275	56	21	1.61	1.61	NUM
fbem-1275	56	22	0.7	0.7	NUM
fbem-1275	56	23	1	1	NUM
fbem-1275	56	24	6.64	6.64	NUM
fbem-1275	56	25	4.75	4.75	NUM
fbem-1275	56	26	3.89	3.89	NUM
fbem-1275	56	27	3.00	3.00	NUM
fbem-1275	56	28	1.68	1.68	NUM
fbem-1275	56	29	2	2	NUM
fbem-1275	56	30	8.41	8.41	NUM
fbem-1275	56	31	6.30	6.30	NUM
fbem-1275	56	32	5.33	5.33	NUM
fbem-1275	56	33	4.28	4.28	NUM
fbem-1275	56	34	2.68	2.68	NUM
fbem-1275	56	35	overall	overall	ADJ
fbem-1275	56	36	misstatement	misstatement	NOUN
fbem-1275	56	37	upper	upper	ADJ
fbem-1275	56	38	limit	limit	NOUN
fbem-1275	56	39	=	=	PUNCT
fbem-1275	56	40	basic	basic	ADJ
fbem-1275	56	41	misstatement	misstatement	NOUN
fbem-1275	56	42	limit	limit	NOUN
fbem-1275	56	43	+	+	CCONJ
fbem-1275	56	44	the	the	DET
fbem-1275	56	45	upper	upper	ADJ
fbem-1275	56	46	limit	limit	NOUN
fbem-1275	56	47	increased	increase	VERB
fbem-1275	56	48	by	by	ADP
fbem-1275	56	49	the	the	DET
fbem-1275	56	50	first	first	ADJ
fbem-1275	56	51	misstatement	misstatement	NOUN
fbem-1275	56	52	found	find	VERB
fbem-1275	56	53	+	+	CCONJ
fbem-1275	56	54	the	the	DET
fbem-1275	56	55	upper	upper	ADJ
fbem-1275	56	56	limit	limit	NOUN
fbem-1275	56	57	increased	increase	VERB
fbem-1275	56	58	by	by	ADP
fbem-1275	56	59	the	the	DET
fbem-1275	56	60	second	second	ADJ
fbem-1275	56	61	misstatement	misstatement	NOUN
fbem-1275	56	62	found	find	VERB
fbem-1275	56	63	basic	basic	ADJ
fbem-1275	56	64	misstatement	misstatement	NOUN
fbem-1275	56	65	limit	limit	NOUN
fbem-1275	56	66	=	=	PUNCT
fbem-1275	56	67	sampling	sample	VERB
fbem-1275	56	68	interval	interval	NOUN
fbem-1275	56	69	sample	sample	NOUN
fbem-1275	56	70	when	when	SCONJ
fbem-1275	56	71	no	no	DET
fbem-1275	56	72	error	error	NOUN
fbem-1275	56	73	is	be	AUX
fbem-1275	56	74	found	find	VERB
fbem-1275	56	75	=	=	SYM
fbem-1275	56	76	1554759.8×3.00=4664279.4	1554759.8×3.00=4664279.4	NUM
fbem-1275	56	77	(	(	PUNCT
fbem-1275	56	78	yuan	yuan	NOUN
fbem-1275	56	79	)	)	PUNCT
fbem-1275	56	80	the	the	DET
fbem-1275	56	81	upper	upper	ADJ
fbem-1275	56	82	limit	limit	NOUN
fbem-1275	56	83	of	of	ADP
fbem-1275	56	84	the	the	DET
fbem-1275	56	85	first	first	ADJ
fbem-1275	56	86	false	false	ADJ
fbem-1275	56	87	statement	statement	NOUN
fbem-1275	56	88	=	=	NUM
fbem-1275	56	89	sampling	sample	VERB
fbem-1275	56	90	interval	interval	NOUN
fbem-1275	56	91	based	base	VERB
fbem-1275	56	92	on	on	ADP
fbem-1275	56	93	sample	sample	NOUN
fbem-1275	56	94	false	false	ADJ
fbem-1275	56	95	statement	statement	NOUN
fbem-1275	56	96	rate	rate	NOUN
fbem-1275	56	97	increment	increment	NOUN
fbem-1275	56	98	=	=	PUNCT
fbem-1275	56	99	1554759.8×(4.75	1554759.8×(4.75	NUM
fbem-1275	56	100	-	-	PUNCT
fbem-1275	56	101	3.00)×0.37=1006707	3.00)×0.37=1006707	NUM
fbem-1275	56	102	(	(	PUNCT
fbem-1275	56	103	yuan	yuan	NOUN
fbem-1275	56	104	)	)	PUNCT
fbem-1275	56	105	the	the	DET
fbem-1275	56	106	upper	upper	ADJ
fbem-1275	56	107	limit	limit	NOUN
fbem-1275	56	108	of	of	ADP
fbem-1275	56	109	the	the	DET
fbem-1275	56	110	second	second	ADJ
fbem-1275	56	111	false	false	ADJ
fbem-1275	56	112	statement	statement	NOUN
fbem-1275	56	113	added	add	VERB
fbem-1275	56	114	=	=	VERB
fbem-1275	56	115	sampling	sample	VERB
fbem-1275	56	116	interval	interval	NOUN
fbem-1275	56	117	based	base	VERB
fbem-1275	56	118	on	on	ADP
fbem-1275	56	119	sample	sample	NOUN
fbem-1275	56	120	false	false	ADJ
fbem-1275	56	121	statement	statement	NOUN
fbem-1275	56	122	rate	rate	NOUN
fbem-1275	56	123	increment	increment	NOUN
fbem-1275	56	124	=	=	PROPN
fbem-1275	56	125	1554759.8×(6.30	1554759.8×(6.30	PROPN
fbem-1275	56	126	-	-	PUNCT
fbem-1275	56	127	4.75)×0.275=662716.4	4.75)×0.275=662716.4	PROPN
fbem-1275	56	128	(	(	PUNCT
fbem-1275	56	129	yuan	yuan	NOUN
fbem-1275	56	130	)	)	PUNCT
fbem-1275	56	131	upper	upper	ADJ
fbem-1275	56	132	limit	limit	NOUN
fbem-1275	56	133	of	of	ADP
fbem-1275	56	134	basic	basic	ADJ
fbem-1275	56	135	error	error	NOUN
fbem-1275	56	136	reporting	reporting	NOUN
fbem-1275	56	137	+	+	CCONJ
fbem-1275	56	138	increased	increase	VERB
fbem-1275	56	139	upper	upper	ADJ
fbem-1275	56	140	limit	limit	NOUN
fbem-1275	56	141	of	of	ADP
fbem-1275	56	142	error	error	NOUN
fbem-1275	56	143	reporting	reporting	NOUN
fbem-1275	56	144	for	for	ADP
fbem-1275	56	145	the	the	DET
fbem-1275	56	146	first	first	ADJ
fbem-1275	56	147	one	one	NUM
fbem-1275	56	148	+	+	CCONJ
fbem-1275	56	149	increased	increase	VERB
fbem-1275	56	150	upper	upper	ADJ
fbem-1275	56	151	limit	limit	NOUN
fbem-1275	56	152	of	of	ADP
fbem-1275	56	153	error	error	NOUN
fbem-1275	56	154	reporting	reporting	NOUN
fbem-1275	56	155	for	for	ADP
fbem-1275	56	156	the	the	DET
fbem-1275	56	157	second	second	ADJ
fbem-1275	56	158	error	error	NOUN
fbem-1275	56	159	reporting	reporting	NOUN
fbem-1275	56	160	=	=	PUNCT
fbem-1275	56	161	4664279.4	4664279.4	NUM
fbem-1275	56	162	+	+	NOUN
fbem-1275	56	163	1006707	1006707	NUM
fbem-1275	56	164	+	+	SYM
fbem-1275	56	165	662716.4=6333702.8	662716.4=6333702.8	NUM
fbem-1275	56	166	(	(	PUNCT
fbem-1275	56	167	yuan	yuan	NOUN
fbem-1275	56	168	)	)	PUNCT
fbem-1275	56	169	>	>	X
fbem-1275	57	1	4664279.4	4664279.4	NUM
fbem-1275	57	2	(	(	PUNCT
fbem-1275	57	3	yuan	yuan	NOUN
fbem-1275	57	4	)	)	PUNCT
fbem-1275	57	5	it	it	PRON
fbem-1275	57	6	can	can	AUX
fbem-1275	57	7	be	be	AUX
fbem-1275	57	8	seen	see	VERB
fbem-1275	57	9	from	from	ADP
fbem-1275	57	10	the	the	DET
fbem-1275	57	11	above	above	ADJ
fbem-1275	57	12	calculation	calculation	NOUN
fbem-1275	57	13	that	that	SCONJ
fbem-1275	57	14	when	when	SCONJ
fbem-1275	57	15	the	the	DET
fbem-1275	57	16	risk	risk	NOUN
fbem-1275	57	17	of	of	ADP
fbem-1275	57	18	misstatement	misstatement	NOUN
fbem-1275	57	19	is	be	AUX
fbem-1275	57	20	5	5	NUM
fbem-1275	57	21	%	%	NOUN
fbem-1275	57	22	,	,	PUNCT
fbem-1275	57	23	the	the	DET
fbem-1275	57	24	overall	overall	ADJ
fbem-1275	57	25	misstatement	misstatement	NOUN
fbem-1275	57	26	has	have	VERB
fbem-1275	57	27	a	a	DET
fbem-1275	57	28	great	great	ADJ
fbem-1275	57	29	risk	risk	NOUN
fbem-1275	57	30	beyond	beyond	ADP
fbem-1275	57	31	the	the	DET
fbem-1275	57	32	tolerable	tolerable	ADJ
fbem-1275	57	33	misstatement	misstatement	NOUN
fbem-1275	57	34	.	.	PUNCT
fbem-1275	58	1	the	the	DET
fbem-1275	58	2	auditor	auditor	NOUN
fbem-1275	58	3	should	should	AUX
fbem-1275	58	4	103	103	NUM
fbem-1275	58	5	not	not	PART
fbem-1275	58	6	accept	accept	VERB
fbem-1275	58	7	the	the	DET
fbem-1275	58	8	book	book	NOUN
fbem-1275	58	9	amount	amount	NOUN
fbem-1275	58	10	of	of	ADP
fbem-1275	58	11	the	the	DET
fbem-1275	58	12	company	company	NOUN
fbem-1275	58	13	's	's	PART
fbem-1275	58	14	receivables	receivables	NOUN
fbem-1275	58	15	,	,	PUNCT
fbem-1275	58	16	and	and	CCONJ
fbem-1275	58	17	should	should	AUX
fbem-1275	58	18	take	take	VERB
fbem-1275	58	19	measures	measure	NOUN
fbem-1275	58	20	to	to	PART
fbem-1275	58	21	increase	increase	VERB
fbem-1275	58	22	the	the	DET
fbem-1275	58	23	sample	sample	NOUN
fbem-1275	58	24	range	range	NOUN
fbem-1275	58	25	and	and	CCONJ
fbem-1275	58	26	implement	implement	VERB
fbem-1275	58	27	the	the	DET
fbem-1275	58	28	corresponding	corresponding	ADJ
fbem-1275	58	29	audit	audit	NOUN
fbem-1275	58	30	procedures	procedure	NOUN
fbem-1275	58	31	.	.	PUNCT
fbem-1275	59	1	3.5	3.5	NUM
fbem-1275	59	2	.	.	PUNCT
fbem-1275	59	3	ponder	ponder	VERB
fbem-1275	59	4	over	over	ADP
fbem-1275	59	5	the	the	DET
fbem-1275	59	6	analysis	analysis	NOUN
fbem-1275	59	7	of	of	ADP
fbem-1275	59	8	the	the	DET
fbem-1275	59	9	above	above	ADJ
fbem-1275	59	10	cases	case	NOUN
fbem-1275	59	11	adopts	adopt	VERB
fbem-1275	59	12	the	the	DET
fbem-1275	59	13	monetary	monetary	ADJ
fbem-1275	59	14	unit	unit	NOUN
fbem-1275	59	15	sampling	sample	VERB
fbem-1275	59	16	method	method	NOUN
fbem-1275	59	17	,	,	PUNCT
fbem-1275	59	18	which	which	PRON
fbem-1275	59	19	can	can	AUX
fbem-1275	59	20	easily	easily	ADV
fbem-1275	59	21	calculate	calculate	VERB
fbem-1275	59	22	the	the	DET
fbem-1275	59	23	sample	sample	NOUN
fbem-1275	59	24	size	size	NOUN
fbem-1275	59	25	and	and	CCONJ
fbem-1275	59	26	evaluate	evaluate	VERB
fbem-1275	59	27	the	the	DET
fbem-1275	59	28	sample	sample	NOUN
fbem-1275	59	29	results	result	NOUN
fbem-1275	59	30	.	.	PUNCT
fbem-1275	60	1	however	however	ADV
fbem-1275	60	2	,	,	PUNCT
fbem-1275	60	3	although	although	SCONJ
fbem-1275	60	4	there	there	PRON
fbem-1275	60	5	are	be	VERB
fbem-1275	60	6	its	its	PRON
fbem-1275	60	7	drawbacks	drawback	NOUN
fbem-1275	60	8	.	.	PUNCT
fbem-1275	61	1	for	for	ADP
fbem-1275	61	2	example	example	NOUN
fbem-1275	61	3	,	,	PUNCT
fbem-1275	61	4	under	under	ADP
fbem-1275	61	5	the	the	DET
fbem-1275	61	6	stratification	stratification	NOUN
fbem-1275	61	7	mechanism	mechanism	NOUN
fbem-1275	61	8	of	of	ADP
fbem-1275	61	9	this	this	DET
fbem-1275	61	10	method	method	NOUN
fbem-1275	61	11	,	,	PUNCT
fbem-1275	61	12	it	it	PRON
fbem-1275	61	13	will	will	AUX
fbem-1275	61	14	inevitably	inevitably	ADV
fbem-1275	61	15	make	make	VERB
fbem-1275	61	16	it	it	PRON
fbem-1275	61	17	difficult	difficult	ADJ
fbem-1275	61	18	for	for	ADP
fbem-1275	61	19	a	a	DET
fbem-1275	61	20	lower	low	ADJ
fbem-1275	61	21	number	number	NOUN
fbem-1275	61	22	of	of	ADP
fbem-1275	61	23	sample	sample	NOUN
fbem-1275	61	24	items	item	NOUN
fbem-1275	61	25	to	to	PART
fbem-1275	61	26	extract	extract	VERB
fbem-1275	61	27	,	,	PUNCT
fbem-1275	61	28	and	and	CCONJ
fbem-1275	61	29	even	even	ADV
fbem-1275	61	30	more	more	ADV
fbem-1275	61	31	difficult	difficult	ADJ
fbem-1275	61	32	to	to	PART
fbem-1275	61	33	extract	extract	VERB
fbem-1275	61	34	the	the	DET
fbem-1275	61	35	items	item	NOUN
fbem-1275	61	36	with	with	ADP
fbem-1275	61	37	zero	zero	NUM
fbem-1275	61	38	or	or	CCONJ
fbem-1275	61	39	negative	negative	ADJ
fbem-1275	61	40	amount	amount	NOUN
fbem-1275	61	41	.	.	PUNCT
fbem-1275	62	1	if	if	SCONJ
fbem-1275	62	2	the	the	DET
fbem-1275	62	3	company	company	NOUN
fbem-1275	62	4	reports	report	VERB
fbem-1275	62	5	,	,	PUNCT
fbem-1275	62	6	the	the	DET
fbem-1275	62	7	method	method	NOUN
fbem-1275	62	8	can	can	AUX
fbem-1275	62	9	not	not	PART
fbem-1275	62	10	detect	detect	VERB
fbem-1275	62	11	underreporting	underreporte	VERB
fbem-1275	62	12	,	,	PUNCT
fbem-1275	62	13	largely	largely	ADV
fbem-1275	62	14	posing	pose	VERB
fbem-1275	62	15	audit	audit	NOUN
fbem-1275	62	16	risks	risk	NOUN
fbem-1275	62	17	to	to	ADP
fbem-1275	62	18	the	the	DET
fbem-1275	62	19	company	company	NOUN
fbem-1275	62	20	.	.	PUNCT
fbem-1275	63	1	to	to	PART
fbem-1275	63	2	reduce	reduce	VERB
fbem-1275	63	3	the	the	DET
fbem-1275	63	4	audit	audit	NOUN
fbem-1275	63	5	risk	risk	NOUN
fbem-1275	63	6	of	of	ADP
fbem-1275	63	7	this	this	DET
fbem-1275	63	8	sampling	sampling	NOUN
fbem-1275	63	9	method	method	NOUN
fbem-1275	63	10	,	,	PUNCT
fbem-1275	63	11	we	we	PRON
fbem-1275	63	12	can	can	AUX
fbem-1275	63	13	be	be	AUX
fbem-1275	63	14	as	as	SCONJ
fbem-1275	63	15	follows	follow	VERB
fbem-1275	63	16	:	:	PUNCT
fbem-1275	63	17	(	(	PUNCT
fbem-1275	63	18	1	1	X
fbem-1275	63	19	)	)	PUNCT
fbem-1275	63	20	treat	treat	VERB
fbem-1275	63	21	negative	negative	ADJ
fbem-1275	63	22	amount	amount	NOUN
fbem-1275	63	23	according	accord	VERB
fbem-1275	63	24	to	to	ADP
fbem-1275	63	25	positive	positive	ADJ
fbem-1275	63	26	amount	amount	NOUN
fbem-1275	63	27	and	and	CCONJ
fbem-1275	63	28	calculate	calculate	VERB
fbem-1275	63	29	the	the	DET
fbem-1275	63	30	error	error	NOUN
fbem-1275	63	31	rate	rate	NOUN
fbem-1275	63	32	.	.	PUNCT
fbem-1275	64	1	(	(	PUNCT
fbem-1275	64	2	2	2	X
fbem-1275	64	3	)	)	PUNCT
fbem-1275	64	4	select	select	ADJ
fbem-1275	64	5	zero	zero	NUM
fbem-1275	64	6	amount	amount	NOUN
fbem-1275	64	7	samples	sample	NOUN
fbem-1275	64	8	in	in	ADP
fbem-1275	64	9	advance	advance	NOUN
fbem-1275	64	10	and	and	CCONJ
fbem-1275	64	11	summarize	summarize	VERB
fbem-1275	64	12	them	they	PRON
fbem-1275	64	13	separately	separately	ADV
fbem-1275	64	14	.	.	PUNCT
fbem-1275	65	1	(	(	PUNCT
fbem-1275	65	2	3	3	X
fbem-1275	65	3	)	)	PUNCT
fbem-1275	65	4	make	make	VERB
fbem-1275	65	5	full	full	ADJ
fbem-1275	65	6	use	use	NOUN
fbem-1275	65	7	of	of	ADP
fbem-1275	65	8	computer	computer	NOUN
fbem-1275	65	9	technology	technology	NOUN
fbem-1275	65	10	to	to	PART
fbem-1275	65	11	avoid	avoid	VERB
fbem-1275	65	12	human	human	ADJ
fbem-1275	65	13	calculation	calculation	NOUN
fbem-1275	65	14	errors	error	NOUN
fbem-1275	65	15	.	.	PUNCT
fbem-1275	66	1	4	4	X
fbem-1275	66	2	.	.	X
fbem-1275	66	3	suggestions	suggestion	NOUN
fbem-1275	66	4	to	to	PART
fbem-1275	66	5	reduce	reduce	VERB
fbem-1275	66	6	the	the	DET
fbem-1275	66	7	risk	risk	NOUN
fbem-1275	66	8	of	of	ADP
fbem-1275	66	9	audit	audit	NOUN
fbem-1275	66	10	sampling	sample	VERB
fbem-1275	66	11	after	after	ADP
fbem-1275	66	12	the	the	DET
fbem-1275	66	13	analysis	analysis	NOUN
fbem-1275	66	14	of	of	ADP
fbem-1275	66	15	the	the	DET
fbem-1275	66	16	process	process	NOUN
fbem-1275	66	17	and	and	CCONJ
fbem-1275	66	18	technology	technology	NOUN
fbem-1275	66	19	of	of	ADP
fbem-1275	66	20	audit	audit	NOUN
fbem-1275	66	21	sampling	sample	VERB
fbem-1275	66	22	,	,	PUNCT
fbem-1275	66	23	it	it	PRON
fbem-1275	66	24	can	can	AUX
fbem-1275	66	25	be	be	AUX
fbem-1275	66	26	seen	see	VERB
fbem-1275	66	27	that	that	SCONJ
fbem-1275	66	28	the	the	DET
fbem-1275	66	29	risk	risk	NOUN
fbem-1275	66	30	of	of	ADP
fbem-1275	66	31	audit	audit	NOUN
fbem-1275	66	32	sampling	sample	VERB
fbem-1275	66	33	mainly	mainly	ADV
fbem-1275	66	34	comes	come	VERB
fbem-1275	66	35	from	from	ADP
fbem-1275	66	36	the	the	DET
fbem-1275	66	37	sampling	sample	VERB
fbem-1275	66	38	process	process	NOUN
fbem-1275	66	39	,	,	PUNCT
fbem-1275	66	40	which	which	PRON
fbem-1275	66	41	is	be	AUX
fbem-1275	66	42	affected	affect	VERB
fbem-1275	66	43	by	by	ADP
fbem-1275	66	44	human	human	ADJ
fbem-1275	66	45	operation	operation	NOUN
fbem-1275	66	46	factors	factor	NOUN
fbem-1275	66	47	and	and	CCONJ
fbem-1275	66	48	data	datum	NOUN
fbem-1275	66	49	distortion	distortion	NOUN
fbem-1275	66	50	factors	factor	NOUN
fbem-1275	66	51	.	.	PUNCT
fbem-1275	67	1	therefore	therefore	ADV
fbem-1275	67	2	,	,	PUNCT
fbem-1275	67	3	the	the	DET
fbem-1275	67	4	control	control	NOUN
fbem-1275	67	5	of	of	ADP
fbem-1275	67	6	audit	audit	NOUN
fbem-1275	67	7	sampling	sample	VERB
fbem-1275	67	8	risk	risk	NOUN
fbem-1275	67	9	should	should	AUX
fbem-1275	67	10	also	also	ADV
fbem-1275	67	11	focus	focus	VERB
fbem-1275	67	12	on	on	ADP
fbem-1275	67	13	these	these	DET
fbem-1275	67	14	two	two	NUM
fbem-1275	67	15	aspects	aspect	NOUN
fbem-1275	67	16	.	.	PUNCT
fbem-1275	68	1	4.1	4.1	NUM
fbem-1275	68	2	.	.	PUNCT
fbem-1275	68	3	reduce	reduce	VERB
fbem-1275	68	4	the	the	DET
fbem-1275	68	5	risk	risk	NOUN
fbem-1275	68	6	of	of	ADP
fbem-1275	68	7	human	human	ADJ
fbem-1275	68	8	factors	factor	NOUN
fbem-1275	68	9	4.1.1	4.1.1	NUM
fbem-1275	68	10	.	.	PUNCT
fbem-1275	69	1	improve	improve	VERB
fbem-1275	69	2	auditors	auditor	NOUN
fbem-1275	69	3	'	'	PART
fbem-1275	69	4	awareness	awareness	NOUN
fbem-1275	69	5	of	of	ADP
fbem-1275	69	6	risk	risk	NOUN
fbem-1275	69	7	prevention	prevention	NOUN
fbem-1275	69	8	the	the	DET
fbem-1275	69	9	reasons	reason	NOUN
fbem-1275	69	10	for	for	ADP
fbem-1275	69	11	forming	form	VERB
fbem-1275	69	12	the	the	DET
fbem-1275	69	13	audit	audit	NOUN
fbem-1275	69	14	risk	risk	NOUN
fbem-1275	69	15	are	be	AUX
fbem-1275	69	16	very	very	ADV
fbem-1275	69	17	complex	complex	ADJ
fbem-1275	69	18	,	,	PUNCT
fbem-1275	69	19	involving	involve	VERB
fbem-1275	69	20	a	a	DET
fbem-1275	69	21	variety	variety	NOUN
fbem-1275	69	22	of	of	ADP
fbem-1275	69	23	factors	factor	NOUN
fbem-1275	69	24	,	,	PUNCT
fbem-1275	69	25	and	and	CCONJ
fbem-1275	69	26	the	the	DET
fbem-1275	69	27	auditors	auditor	NOUN
fbem-1275	69	28	must	must	AUX
fbem-1275	69	29	have	have	VERB
fbem-1275	69	30	enough	enough	ADJ
fbem-1275	69	31	understanding	understanding	NOUN
fbem-1275	69	32	of	of	ADP
fbem-1275	69	33	this	this	PRON
fbem-1275	69	34	,	,	PUNCT
fbem-1275	69	35	and	and	CCONJ
fbem-1275	69	36	they	they	PRON
fbem-1275	69	37	need	need	VERB
fbem-1275	69	38	to	to	PART
fbem-1275	69	39	improve	improve	VERB
fbem-1275	69	40	their	their	PRON
fbem-1275	69	41	sensitivity	sensitivity	NOUN
fbem-1275	69	42	to	to	ADP
fbem-1275	69	43	the	the	DET
fbem-1275	69	44	risk	risk	NOUN
fbem-1275	69	45	.	.	PUNCT
fbem-1275	70	1	in	in	ADP
fbem-1275	70	2	addition	addition	NOUN
fbem-1275	70	3	,	,	PUNCT
fbem-1275	70	4	it	it	PRON
fbem-1275	70	5	is	be	AUX
fbem-1275	70	6	also	also	ADV
fbem-1275	70	7	necessary	necessary	ADJ
fbem-1275	70	8	to	to	PART
fbem-1275	70	9	have	have	VERB
fbem-1275	70	10	an	an	DET
fbem-1275	70	11	in	in	ADP
fbem-1275	70	12	-	-	PUNCT
fbem-1275	70	13	depth	depth	NOUN
fbem-1275	70	14	understanding	understanding	NOUN
fbem-1275	70	15	of	of	ADP
fbem-1275	70	16	china	china	PROPN
fbem-1275	70	17	's	's	PART
fbem-1275	70	18	relevant	relevant	ADJ
fbem-1275	70	19	economic	economic	ADJ
fbem-1275	70	20	policies	policy	NOUN
fbem-1275	70	21	,	,	PUNCT
fbem-1275	70	22	timely	timely	ADV
fbem-1275	70	23	find	find	VERB
fbem-1275	70	24	out	out	ADP
fbem-1275	70	25	the	the	DET
fbem-1275	70	26	relevant	relevant	ADJ
fbem-1275	70	27	links	link	NOUN
fbem-1275	70	28	that	that	PRON
fbem-1275	70	29	produce	produce	VERB
fbem-1275	70	30	risks	risk	NOUN
fbem-1275	70	31	,	,	PUNCT
fbem-1275	70	32	study	study	VERB
fbem-1275	70	33	the	the	DET
fbem-1275	70	34	management	management	NOUN
fbem-1275	70	35	and	and	CCONJ
fbem-1275	70	36	business	business	NOUN
fbem-1275	70	37	structure	structure	NOUN
fbem-1275	70	38	of	of	ADP
fbem-1275	70	39	the	the	DET
fbem-1275	70	40	specific	specific	ADJ
fbem-1275	70	41	audit	audit	NOUN
fbem-1275	70	42	objects	object	NOUN
fbem-1275	70	43	,	,	PUNCT
fbem-1275	70	44	have	have	VERB
fbem-1275	70	45	a	a	DET
fbem-1275	70	46	deep	deep	ADJ
fbem-1275	70	47	understanding	understanding	NOUN
fbem-1275	70	48	of	of	ADP
fbem-1275	70	49	the	the	DET
fbem-1275	70	50	audit	audit	NOUN
fbem-1275	70	51	objects	object	VERB
fbem-1275	70	52	,	,	PUNCT
fbem-1275	70	53	and	and	CCONJ
fbem-1275	70	54	timely	timely	ADV
fbem-1275	70	55	identify	identify	VERB
fbem-1275	70	56	and	and	CCONJ
fbem-1275	70	57	control	control	VERB
fbem-1275	70	58	the	the	DET
fbem-1275	70	59	audit	audit	NOUN
fbem-1275	70	60	risks	risk	NOUN
fbem-1275	70	61	.	.	PUNCT
fbem-1275	71	1	this	this	PRON
fbem-1275	71	2	can	can	AUX
fbem-1275	71	3	be	be	AUX
fbem-1275	71	4	done	do	VERB
fbem-1275	71	5	by	by	ADP
fbem-1275	71	6	organizing	organize	VERB
fbem-1275	71	7	seminars	seminar	NOUN
fbem-1275	71	8	for	for	ADP
fbem-1275	71	9	experienced	experienced	ADJ
fbem-1275	71	10	auditors	auditor	NOUN
fbem-1275	71	11	to	to	PART
fbem-1275	71	12	share	share	VERB
fbem-1275	71	13	their	their	PRON
fbem-1275	71	14	work	work	NOUN
fbem-1275	71	15	experiences	experience	NOUN
fbem-1275	71	16	with	with	ADP
fbem-1275	71	17	newcomers	newcomer	NOUN
fbem-1275	71	18	and	and	CCONJ
fbem-1275	71	19	describe	describe	VERB
fbem-1275	71	20	their	their	PRON
fbem-1275	71	21	effective	effective	ADJ
fbem-1275	71	22	skills	skill	NOUN
fbem-1275	71	23	in	in	ADP
fbem-1275	71	24	practice	practice	NOUN
fbem-1275	71	25	.	.	PUNCT
fbem-1275	72	1	4.1.2	4.1.2	X
fbem-1275	72	2	.	.	PUNCT
fbem-1275	72	3	to	to	PART
fbem-1275	72	4	improve	improve	VERB
fbem-1275	72	5	the	the	DET
fbem-1275	72	6	quality	quality	NOUN
fbem-1275	72	7	of	of	ADP
fbem-1275	72	8	auditors	auditor	NOUN
fbem-1275	72	9	develop	develop	VERB
fbem-1275	72	10	standard	standard	ADJ
fbem-1275	72	11	quality	quality	NOUN
fbem-1275	72	12	standards	standard	NOUN
fbem-1275	72	13	for	for	ADP
fbem-1275	72	14	auditors	auditor	NOUN
fbem-1275	72	15	,	,	PUNCT
fbem-1275	72	16	improve	improve	VERB
fbem-1275	72	17	the	the	DET
fbem-1275	72	18	professional	professional	ADJ
fbem-1275	72	19	level	level	NOUN
fbem-1275	72	20	of	of	ADP
fbem-1275	72	21	auditors	auditor	NOUN
fbem-1275	72	22	,	,	PUNCT
fbem-1275	72	23	auditors	auditor	NOUN
fbem-1275	72	24	are	be	AUX
fbem-1275	72	25	required	require	VERB
fbem-1275	72	26	to	to	PART
fbem-1275	72	27	understand	understand	VERB
fbem-1275	72	28	the	the	DET
fbem-1275	72	29	audit	audit	NOUN
fbem-1275	72	30	regulations	regulation	NOUN
fbem-1275	72	31	,	,	PUNCT
fbem-1275	72	32	economic	economic	ADJ
fbem-1275	72	33	regulations	regulation	NOUN
fbem-1275	72	34	,	,	PUNCT
fbem-1275	72	35	when	when	SCONJ
fbem-1275	72	36	selecting	select	VERB
fbem-1275	72	37	auditors	auditor	NOUN
fbem-1275	72	38	,	,	PUNCT
fbem-1275	72	39	we	we	PRON
fbem-1275	72	40	can	can	AUX
fbem-1275	72	41	give	give	VERB
fbem-1275	72	42	priority	priority	NOUN
fbem-1275	72	43	to	to	ADP
fbem-1275	72	44	the	the	DET
fbem-1275	72	45	combination	combination	NOUN
fbem-1275	72	46	of	of	ADP
fbem-1275	72	47	law	law	NOUN
fbem-1275	72	48	and	and	CCONJ
fbem-1275	72	49	business	business	NOUN
fbem-1275	72	50	talents	talent	NOUN
fbem-1275	72	51	.	.	PUNCT
fbem-1275	73	1	familiar	familiar	ADJ
fbem-1275	73	2	with	with	ADP
fbem-1275	73	3	accounting	accounting	NOUN
fbem-1275	73	4	principles	principle	NOUN
fbem-1275	73	5	and	and	CCONJ
fbem-1275	73	6	related	relate	VERB
fbem-1275	73	7	professional	professional	ADJ
fbem-1275	73	8	accounting	accounting	NOUN
fbem-1275	73	9	knowledge	knowledge	NOUN
fbem-1275	73	10	,	,	PUNCT
fbem-1275	73	11	experience	experience	NOUN
fbem-1275	73	12	in	in	ADP
fbem-1275	73	13	auditing	auditing	NOUN
fbem-1275	73	14	and	and	CCONJ
fbem-1275	73	15	accounting	accounting	NOUN
fbem-1275	73	16	practice	practice	NOUN
fbem-1275	73	17	,	,	PUNCT
fbem-1275	73	18	that	that	ADV
fbem-1275	73	19	is	is	ADV
fbem-1275	73	20	,	,	PUNCT
fbem-1275	73	21	while	while	SCONJ
fbem-1275	73	22	auditors	auditor	NOUN
fbem-1275	73	23	learn	learn	VERB
fbem-1275	73	24	professional	professional	ADJ
fbem-1275	73	25	knowledge	knowledge	NOUN
fbem-1275	73	26	,	,	PUNCT
fbem-1275	73	27	also	also	ADV
fbem-1275	73	28	for	for	ADP
fbem-1275	73	29	professional	professional	ADJ
fbem-1275	73	30	trainee	trainee	NOUN
fbem-1275	73	31	training	training	NOUN
fbem-1275	73	32	,	,	PUNCT
fbem-1275	73	33	ability	ability	NOUN
fbem-1275	73	34	to	to	PART
fbem-1275	73	35	apply	apply	VERB
fbem-1275	73	36	knowledge	knowledge	NOUN
fbem-1275	73	37	to	to	ADP
fbem-1275	73	38	practical	practical	ADJ
fbem-1275	73	39	work	work	NOUN
fbem-1275	73	40	.	.	PUNCT
fbem-1275	74	1	auditors	auditor	NOUN
fbem-1275	74	2	must	must	AUX
fbem-1275	74	3	have	have	VERB
fbem-1275	74	4	relevant	relevant	ADJ
fbem-1275	74	5	educational	educational	ADJ
fbem-1275	74	6	,	,	PUNCT
fbem-1275	74	7	organizational	organizational	ADJ
fbem-1275	74	8	,	,	PUNCT
fbem-1275	74	9	analytical	analytical	ADJ
fbem-1275	74	10	and	and	CCONJ
fbem-1275	74	11	writing	writing	NOUN
fbem-1275	74	12	skills	skill	NOUN
fbem-1275	74	13	,	,	PUNCT
fbem-1275	74	14	to	to	PART
fbem-1275	74	15	express	express	VERB
fbem-1275	74	16	their	their	PRON
fbem-1275	74	17	own	own	ADJ
fbem-1275	74	18	views	view	NOUN
fbem-1275	74	19	clearly	clearly	ADV
fbem-1275	74	20	.	.	PUNCT
fbem-1275	75	1	develop	develop	VERB
fbem-1275	75	2	a	a	DET
fbem-1275	75	3	training	training	NOUN
fbem-1275	75	4	plan	plan	NOUN
fbem-1275	75	5	for	for	ADP
fbem-1275	75	6	the	the	DET
fbem-1275	75	7	auditors	auditor	NOUN
fbem-1275	75	8	,	,	PUNCT
fbem-1275	75	9	and	and	CCONJ
fbem-1275	75	10	according	accord	VERB
fbem-1275	75	11	to	to	ADP
fbem-1275	75	12	the	the	DET
fbem-1275	75	13	different	different	ADJ
fbem-1275	75	14	levels	level	NOUN
fbem-1275	75	15	of	of	ADP
fbem-1275	75	16	auditors	auditor	NOUN
fbem-1275	75	17	,	,	PUNCT
fbem-1275	75	18	the	the	DET
fbem-1275	75	19	relevant	relevant	ADJ
fbem-1275	75	20	training	training	NOUN
fbem-1275	75	21	content	content	NOUN
fbem-1275	75	22	,	,	PUNCT
fbem-1275	75	23	during	during	ADP
fbem-1275	75	24	the	the	DET
fbem-1275	75	25	training	training	NOUN
fbem-1275	75	26	period	period	NOUN
fbem-1275	75	27	,	,	PUNCT
fbem-1275	75	28	attention	attention	NOUN
fbem-1275	75	29	should	should	AUX
fbem-1275	75	30	be	be	AUX
fbem-1275	75	31	paid	pay	VERB
fbem-1275	75	32	to	to	ADP
fbem-1275	75	33	expanding	expand	VERB
fbem-1275	75	34	the	the	DET
fbem-1275	75	35	scope	scope	NOUN
fbem-1275	75	36	of	of	ADP
fbem-1275	75	37	communication	communication	NOUN
fbem-1275	75	38	between	between	ADP
fbem-1275	75	39	auditors	auditor	NOUN
fbem-1275	75	40	,	,	PUNCT
fbem-1275	75	41	extensive	extensive	ADJ
fbem-1275	75	42	access	access	NOUN
fbem-1275	75	43	to	to	ADP
fbem-1275	75	44	knowledge	knowledge	NOUN
fbem-1275	75	45	in	in	ADP
fbem-1275	75	46	other	other	ADJ
fbem-1275	75	47	industries	industry	NOUN
fbem-1275	75	48	,	,	PUNCT
fbem-1275	75	49	such	such	ADJ
fbem-1275	75	50	as	as	ADP
fbem-1275	75	51	law	law	NOUN
fbem-1275	75	52	,	,	PUNCT
fbem-1275	75	53	economics	economic	NOUN
fbem-1275	75	54	,	,	PUNCT
fbem-1275	75	55	etc	etc	X
fbem-1275	75	56	.	.	X
fbem-1275	76	1	in	in	ADP
fbem-1275	76	2	addition	addition	NOUN
fbem-1275	76	3	to	to	ADP
fbem-1275	76	4	strengthening	strengthen	VERB
fbem-1275	76	5	the	the	DET
fbem-1275	76	6	theoretical	theoretical	ADJ
fbem-1275	76	7	knowledge	knowledge	NOUN
fbem-1275	76	8	of	of	ADP
fbem-1275	76	9	auditors	auditor	NOUN
fbem-1275	76	10	,	,	PUNCT
fbem-1275	76	11	it	it	PRON
fbem-1275	76	12	also	also	ADV
fbem-1275	76	13	includes	include	VERB
fbem-1275	76	14	the	the	DET
fbem-1275	76	15	improvement	improvement	NOUN
fbem-1275	76	16	of	of	ADP
fbem-1275	76	17	professional	professional	ADJ
fbem-1275	76	18	cultivation	cultivation	NOUN
fbem-1275	76	19	.	.	PUNCT
fbem-1275	77	1	auditors	auditor	NOUN
fbem-1275	77	2	should	should	AUX
fbem-1275	77	3	have	have	VERB
fbem-1275	77	4	firm	firm	ADJ
fbem-1275	77	5	self	self	NOUN
fbem-1275	77	6	-	-	PUNCT
fbem-1275	77	7	control	control	NOUN
fbem-1275	77	8	,	,	PUNCT
fbem-1275	77	9	solve	solve	VERB
fbem-1275	77	10	problems	problem	NOUN
fbem-1275	77	11	from	from	ADP
fbem-1275	77	12	a	a	DET
fbem-1275	77	13	professional	professional	ADJ
fbem-1275	77	14	perspective	perspective	NOUN
fbem-1275	77	15	,	,	PUNCT
fbem-1275	77	16	and	and	CCONJ
fbem-1275	77	17	should	should	AUX
fbem-1275	77	18	not	not	PART
fbem-1275	77	19	be	be	AUX
fbem-1275	77	20	tempted	tempt	VERB
fbem-1275	77	21	by	by	ADP
fbem-1275	77	22	the	the	DET
fbem-1275	77	23	auditors	auditor	NOUN
fbem-1275	77	24	,	,	PUNCT
fbem-1275	77	25	or	or	CCONJ
fbem-1275	77	26	make	make	VERB
fbem-1275	77	27	wrong	wrong	ADJ
fbem-1275	77	28	judgments	judgment	NOUN
fbem-1275	77	29	because	because	SCONJ
fbem-1275	77	30	of	of	ADP
fbem-1275	77	31	sympathy	sympathy	NOUN
fbem-1275	77	32	and	and	CCONJ
fbem-1275	77	33	other	other	ADJ
fbem-1275	77	34	emotional	emotional	ADJ
fbem-1275	77	35	colors	color	NOUN
fbem-1275	77	36	.	.	PUNCT
fbem-1275	78	1	finally	finally	ADV
fbem-1275	78	2	,	,	PUNCT
fbem-1275	78	3	the	the	DET
fbem-1275	78	4	quality	quality	NOUN
fbem-1275	78	5	assessment	assessment	NOUN
fbem-1275	78	6	system	system	NOUN
fbem-1275	78	7	can	can	AUX
fbem-1275	78	8	be	be	AUX
fbem-1275	78	9	formulated	formulate	VERB
fbem-1275	78	10	.	.	PUNCT
fbem-1275	79	1	4.1.3	4.1.3	X
fbem-1275	79	2	.	.	PUNCT
fbem-1275	79	3	set	set	VERB
fbem-1275	79	4	up	up	ADP
fbem-1275	79	5	an	an	DET
fbem-1275	79	6	authoritative	authoritative	ADJ
fbem-1275	79	7	suggestion	suggestion	NOUN
fbem-1275	79	8	mechanism	mechanism	NOUN
fbem-1275	79	9	to	to	PART
fbem-1275	79	10	reduce	reduce	VERB
fbem-1275	79	11	the	the	DET
fbem-1275	79	12	audit	audit	NOUN
fbem-1275	79	13	risk	risk	NOUN
fbem-1275	79	14	as	as	ADV
fbem-1275	79	15	much	much	ADV
fbem-1275	79	16	as	as	ADP
fbem-1275	79	17	possible	possible	ADJ
fbem-1275	79	18	establish	establish	VERB
fbem-1275	79	19	a	a	DET
fbem-1275	79	20	professional	professional	ADJ
fbem-1275	79	21	guidance	guidance	NOUN
fbem-1275	79	22	mechanism	mechanism	NOUN
fbem-1275	79	23	for	for	ADP
fbem-1275	79	24	auditors	auditor	NOUN
fbem-1275	79	25	,	,	PUNCT
fbem-1275	79	26	because	because	SCONJ
fbem-1275	79	27	the	the	DET
fbem-1275	79	28	knowledge	knowledge	NOUN
fbem-1275	79	29	of	of	ADP
fbem-1275	79	30	auditors	auditor	NOUN
fbem-1275	79	31	alone	alone	ADV
fbem-1275	79	32	may	may	AUX
fbem-1275	79	33	not	not	PART
fbem-1275	79	34	solve	solve	VERB
fbem-1275	79	35	some	some	DET
fbem-1275	79	36	complex	complex	ADJ
fbem-1275	79	37	problems	problem	NOUN
fbem-1275	79	38	.	.	PUNCT
fbem-1275	80	1	invite	invite	VERB
fbem-1275	80	2	professionals	professional	NOUN
fbem-1275	80	3	in	in	ADP
fbem-1275	80	4	other	other	ADJ
fbem-1275	80	5	fields	field	NOUN
fbem-1275	80	6	,	,	PUNCT
fbem-1275	80	7	including	include	VERB
fbem-1275	80	8	law	law	NOUN
fbem-1275	80	9	,	,	PUNCT
fbem-1275	80	10	technology	technology	NOUN
fbem-1275	80	11	,	,	PUNCT
fbem-1275	80	12	and	and	CCONJ
fbem-1275	80	13	economy	economy	NOUN
fbem-1275	80	14	,	,	PUNCT
fbem-1275	80	15	to	to	PART
fbem-1275	80	16	act	act	VERB
fbem-1275	80	17	as	as	ADP
fbem-1275	80	18	consultants	consultant	NOUN
fbem-1275	80	19	to	to	PART
fbem-1275	80	20	get	get	VERB
fbem-1275	80	21	professional	professional	ADJ
fbem-1275	80	22	answers	answer	NOUN
fbem-1275	80	23	when	when	SCONJ
fbem-1275	80	24	auditors	auditor	NOUN
fbem-1275	80	25	face	face	VERB
fbem-1275	80	26	thorny	thorny	ADJ
fbem-1275	80	27	issues	issue	NOUN
fbem-1275	80	28	other	other	ADJ
fbem-1275	80	29	than	than	ADP
fbem-1275	80	30	their	their	PRON
fbem-1275	80	31	ability	ability	NOUN
fbem-1275	80	32	level	level	NOUN
fbem-1275	80	33	.	.	PUNCT
fbem-1275	81	1	it	it	PRON
fbem-1275	81	2	can	can	AUX
fbem-1275	81	3	also	also	ADV
fbem-1275	81	4	reasonably	reasonably	ADV
fbem-1275	81	5	arrange	arrange	VERB
fbem-1275	81	6	the	the	DET
fbem-1275	81	7	auditors	auditor	NOUN
fbem-1275	81	8	to	to	PART
fbem-1275	81	9	listen	listen	VERB
fbem-1275	81	10	to	to	ADP
fbem-1275	81	11	the	the	DET
fbem-1275	81	12	lectures	lecture	NOUN
fbem-1275	81	13	of	of	ADP
fbem-1275	81	14	experts	expert	NOUN
fbem-1275	81	15	in	in	ADP
fbem-1275	81	16	various	various	ADJ
fbem-1275	81	17	fields	field	NOUN
fbem-1275	81	18	,	,	PUNCT
fbem-1275	81	19	and	and	CCONJ
fbem-1275	81	20	expand	expand	VERB
fbem-1275	81	21	the	the	DET
fbem-1275	81	22	learning	learning	NOUN
fbem-1275	81	23	scope	scope	NOUN
fbem-1275	81	24	of	of	ADP
fbem-1275	81	25	the	the	DET
fbem-1275	81	26	auditors	auditor	NOUN
fbem-1275	81	27	.	.	PUNCT
fbem-1275	82	1	under	under	ADP
fbem-1275	82	2	the	the	DET
fbem-1275	82	3	authority	authority	NOUN
fbem-1275	82	4	of	of	ADP
fbem-1275	82	5	professionals	professional	NOUN
fbem-1275	82	6	,	,	PUNCT
fbem-1275	82	7	auditors	auditor	NOUN
fbem-1275	82	8	can	can	AUX
fbem-1275	82	9	be	be	AUX
fbem-1275	82	10	more	more	ADV
fbem-1275	82	11	secure	secure	ADJ
fbem-1275	82	12	when	when	SCONJ
fbem-1275	82	13	making	make	VERB
fbem-1275	82	14	decisions	decision	NOUN
fbem-1275	82	15	,	,	PUNCT
fbem-1275	82	16	and	and	CCONJ
fbem-1275	82	17	the	the	DET
fbem-1275	82	18	results	result	NOUN
fbem-1275	82	19	are	be	AUX
fbem-1275	82	20	guaranteed	guarantee	VERB
fbem-1275	82	21	.	.	PUNCT
fbem-1275	83	1	this	this	PRON
fbem-1275	83	2	can	can	AUX
fbem-1275	83	3	improve	improve	VERB
fbem-1275	83	4	the	the	DET
fbem-1275	83	5	correct	correct	ADJ
fbem-1275	83	6	rate	rate	NOUN
fbem-1275	83	7	of	of	ADP
fbem-1275	83	8	audit	audit	NOUN
fbem-1275	83	9	conclusions	conclusion	NOUN
fbem-1275	83	10	,	,	PUNCT
fbem-1275	83	11	and	and	CCONJ
fbem-1275	83	12	reduce	reduce	VERB
fbem-1275	83	13	the	the	DET
fbem-1275	83	14	audit	audit	NOUN
fbem-1275	83	15	risk	risk	NOUN
fbem-1275	83	16	.	.	PUNCT
fbem-1275	84	1	4.2	4.2	NUM
fbem-1275	84	2	.	.	PUNCT
fbem-1275	84	3	reduce	reduce	VERB
fbem-1275	84	4	the	the	DET
fbem-1275	84	5	risk	risk	NOUN
fbem-1275	84	6	of	of	ADP
fbem-1275	84	7	data	datum	NOUN
fbem-1275	84	8	factors	factor	NOUN
fbem-1275	84	9	4.2.1	4.2.1	NUM
fbem-1275	84	10	.	.	PUNCT
fbem-1275	84	11	accurately	accurately	ADV
fbem-1275	84	12	determine	determine	VERB
fbem-1275	84	13	the	the	DET
fbem-1275	84	14	sample	sample	NOUN
fbem-1275	84	15	size	size	NOUN
fbem-1275	84	16	in	in	ADP
fbem-1275	84	17	audit	audit	NOUN
fbem-1275	84	18	sampling	sample	VERB
fbem-1275	84	19	,	,	PUNCT
fbem-1275	84	20	the	the	DET
fbem-1275	84	21	size	size	NOUN
fbem-1275	84	22	of	of	ADP
fbem-1275	84	23	the	the	DET
fbem-1275	84	24	selected	select	VERB
fbem-1275	84	25	sample	sample	NOUN
fbem-1275	84	26	size	size	NOUN
fbem-1275	84	27	is	be	AUX
fbem-1275	84	28	crucial	crucial	ADJ
fbem-1275	84	29	to	to	PART
fbem-1275	84	30	reduce	reduce	VERB
fbem-1275	84	31	the	the	DET
fbem-1275	84	32	sampling	sample	VERB
fbem-1275	84	33	risk	risk	NOUN
fbem-1275	84	34	.	.	PUNCT
fbem-1275	85	1	the	the	DET
fbem-1275	85	2	small	small	ADJ
fbem-1275	85	3	sample	sample	NOUN
fbem-1275	85	4	size	size	NOUN
fbem-1275	85	5	is	be	AUX
fbem-1275	85	6	difficult	difficult	ADJ
fbem-1275	85	7	to	to	PART
fbem-1275	85	8	reflect	reflect	VERB
fbem-1275	85	9	the	the	DET
fbem-1275	85	10	overall	overall	ADJ
fbem-1275	85	11	situation	situation	NOUN
fbem-1275	85	12	,	,	PUNCT
fbem-1275	85	13	while	while	SCONJ
fbem-1275	85	14	the	the	DET
fbem-1275	85	15	large	large	ADJ
fbem-1275	85	16	sample	sample	NOUN
fbem-1275	85	17	size	size	NOUN
fbem-1275	85	18	will	will	AUX
fbem-1275	85	19	undoubtedly	undoubtedly	ADV
fbem-1275	85	20	increase	increase	VERB
fbem-1275	85	21	the	the	DET
fbem-1275	85	22	audit	audit	NOUN
fbem-1275	85	23	cost	cost	NOUN
fbem-1275	85	24	,	,	PUNCT
fbem-1275	85	25	and	and	CCONJ
fbem-1275	85	26	even	even	ADV
fbem-1275	85	27	lose	lose	VERB
fbem-1275	85	28	the	the	DET
fbem-1275	85	29	significance	significance	NOUN
fbem-1275	85	30	of	of	ADP
fbem-1275	85	31	sampling	sample	VERB
fbem-1275	85	32	.	.	PUNCT
fbem-1275	85	33	reasonable	reasonable	ADJ
fbem-1275	85	34	to	to	PART
fbem-1275	85	35	determine	determine	VERB
fbem-1275	85	36	the	the	DET
fbem-1275	85	37	overall	overall	ADJ
fbem-1275	85	38	,	,	PUNCT
fbem-1275	85	39	sample	sample	NOUN
fbem-1275	85	40	size	size	NOUN
fbem-1275	85	41	,	,	PUNCT
fbem-1275	85	42	need	need	VERB
fbem-1275	85	43	auditors	auditor	NOUN
fbem-1275	85	44	have	have	VERB
fbem-1275	85	45	sufficient	sufficient	ADJ
fbem-1275	85	46	professional	professional	ADJ
fbem-1275	85	47	knowledge	knowledge	NOUN
fbem-1275	85	48	,	,	PUNCT
fbem-1275	85	49	combined	combine	VERB
fbem-1275	85	50	with	with	ADP
fbem-1275	85	51	the	the	DET
fbem-1275	85	52	actual	actual	ADJ
fbem-1275	85	53	situation	situation	NOUN
fbem-1275	85	54	of	of	ADP
fbem-1275	85	55	the	the	DET
fbem-1275	85	56	auditees	auditee	NOUN
fbem-1275	85	57	,	,	PUNCT
fbem-1275	85	58	different	different	ADJ
fbem-1275	85	59	scale	scale	NOUN
fbem-1275	85	60	enterprises	enterprise	NOUN
fbem-1275	85	61	can	can	AUX
fbem-1275	85	62	bear	bear	VERB
fbem-1275	85	63	different	different	ADJ
fbem-1275	85	64	risks	risk	NOUN
fbem-1275	85	65	,	,	PUNCT
fbem-1275	85	66	need	need	VERB
fbem-1275	85	67	to	to	PART
fbem-1275	85	68	certified	certify	VERB
fbem-1275	85	69	public	public	ADJ
fbem-1275	85	70	accountants	accountant	NOUN
fbem-1275	85	71	balance	balance	NOUN
fbem-1275	85	72	audit	audit	NOUN
fbem-1275	85	73	cost	cost	NOUN
fbem-1275	85	74	and	and	CCONJ
fbem-1275	85	75	possible	possible	ADJ
fbem-1275	85	76	risk	risk	NOUN
fbem-1275	85	77	losses	loss	NOUN
fbem-1275	85	78	,	,	PUNCT
fbem-1275	85	79	on	on	ADP
fbem-1275	85	80	the	the	DET
fbem-1275	85	81	premise	premise	NOUN
fbem-1275	85	82	of	of	ADP
fbem-1275	85	83	ensuring	ensure	VERB
fbem-1275	85	84	the	the	DET
fbem-1275	85	85	audit	audit	NOUN
fbem-1275	85	86	effect	effect	NOUN
fbem-1275	85	87	,	,	PUNCT
fbem-1275	85	88	take	take	VERB
fbem-1275	85	89	measures	measure	NOUN
fbem-1275	85	90	to	to	PART
fbem-1275	85	91	improve	improve	VERB
fbem-1275	85	92	the	the	DET
fbem-1275	85	93	audit	audit	NOUN
fbem-1275	85	94	efficiency	efficiency	NOUN
fbem-1275	85	95	.	.	PUNCT
fbem-1275	86	1	4.2.2	4.2.2	X
fbem-1275	86	2	.	.	PUNCT
fbem-1275	86	3	reasonable	reasonable	ADJ
fbem-1275	86	4	use	use	NOUN
fbem-1275	86	5	of	of	ADP
fbem-1275	86	6	audit	audit	NOUN
fbem-1275	86	7	sampling	sample	VERB
fbem-1275	86	8	methods	method	NOUN
fbem-1275	86	9	in	in	ADP
fbem-1275	86	10	the	the	DET
fbem-1275	86	11	audit	audit	NOUN
fbem-1275	86	12	sampling	sample	VERB
fbem-1275	86	13	work	work	NOUN
fbem-1275	86	14	,	,	PUNCT
fbem-1275	86	15	auditors	auditor	NOUN
fbem-1275	86	16	must	must	AUX
fbem-1275	86	17	first	first	ADV
fbem-1275	86	18	clear	clear	VERB
fbem-1275	86	19	the	the	DET
fbem-1275	86	20	audit	audit	NOUN
fbem-1275	86	21	goal	goal	NOUN
fbem-1275	86	22	,	,	PUNCT
fbem-1275	86	23	with	with	SCONJ
fbem-1275	86	24	the	the	DET
fbem-1275	86	25	goal	goal	NOUN
fbem-1275	86	26	can	can	AUX
fbem-1275	86	27	be	be	AUX
fbem-1275	86	28	clear	clear	ADJ
fbem-1275	86	29	about	about	ADP
fbem-1275	86	30	the	the	DET
fbem-1275	86	31	direction	direction	NOUN
fbem-1275	86	32	of	of	ADP
fbem-1275	86	33	the	the	DET
fbem-1275	86	34	work	work	NOUN
fbem-1275	86	35	.	.	PUNCT
fbem-1275	87	1	secondly	secondly	ADV
fbem-1275	87	2	,	,	PUNCT
fbem-1275	87	3	we	we	PRON
fbem-1275	87	4	should	should	AUX
fbem-1275	87	5	fully	fully	ADV
fbem-1275	87	6	grasp	grasp	VERB
fbem-1275	87	7	each	each	DET
fbem-1275	87	8	step	step	NOUN
fbem-1275	87	9	of	of	ADP
fbem-1275	87	10	the	the	DET
fbem-1275	87	11	sampling	sample	VERB
fbem-1275	87	12	procedure	procedure	NOUN
fbem-1275	87	13	,	,	PUNCT
fbem-1275	87	14	and	and	CCONJ
fbem-1275	87	15	analyze	analyze	VERB
fbem-1275	87	16	it	it	PRON
fbem-1275	87	17	specifically	specifically	ADV
fbem-1275	87	18	according	accord	VERB
fbem-1275	87	19	to	to	ADP
fbem-1275	87	20	the	the	DET
fbem-1275	87	21	actual	actual	ADJ
fbem-1275	87	22	problems	problem	NOUN
fbem-1275	87	23	,	,	PUNCT
fbem-1275	87	24	and	and	CCONJ
fbem-1275	87	25	then	then	ADV
fbem-1275	87	26	make	make	VERB
fbem-1275	87	27	the	the	DET
fbem-1275	87	28	corresponding	corresponding	ADJ
fbem-1275	87	29	and	and	CCONJ
fbem-1275	87	30	appropriate	appropriate	ADJ
fbem-1275	87	31	plan	plan	NOUN
fbem-1275	87	32	,	,	PUNCT
fbem-1275	87	33	which	which	PRON
fbem-1275	87	34	can	can	AUX
fbem-1275	87	35	not	not	PART
fbem-1275	87	36	be	be	AUX
fbem-1275	87	37	unchanged	unchanged	ADJ
fbem-1275	87	38	,	,	PUNCT
fbem-1275	87	39	but	but	CCONJ
fbem-1275	87	40	apply	apply	VERB
fbem-1275	87	41	the	the	DET
fbem-1275	87	42	previous	previous	ADJ
fbem-1275	87	43	method	method	NOUN
fbem-1275	87	44	.	.	PUNCT
fbem-1275	88	1	then	then	ADV
fbem-1275	88	2	there	there	PRON
fbem-1275	88	3	is	be	VERB
fbem-1275	88	4	some	some	DET
fbem-1275	88	5	practical	practical	ADJ
fbem-1275	88	6	experience	experience	NOUN
fbem-1275	88	7	,	,	PUNCT
fbem-1275	88	8	which	which	PRON
fbem-1275	88	9	can	can	AUX
fbem-1275	88	10	comprehensively	comprehensively	ADV
fbem-1275	88	11	take	take	VERB
fbem-1275	88	12	into	into	ADP
fbem-1275	88	13	account	account	NOUN
fbem-1275	88	14	all	all	DET
fbem-1275	88	15	kinds	kind	NOUN
fbem-1275	88	16	of	of	ADP
fbem-1275	88	17	possible	possible	ADJ
fbem-1275	88	18	errors	error	NOUN
fbem-1275	88	19	.	.	PUNCT
fbem-1275	89	1	only	only	ADV
fbem-1275	89	2	after	after	ADP
fbem-1275	89	3	the	the	DET
fbem-1275	89	4	final	final	ADJ
fbem-1275	89	5	determination	determination	NOUN
fbem-1275	89	6	can	can	AUX
fbem-1275	89	7	the	the	DET
fbem-1275	89	8	audit	audit	NOUN
fbem-1275	89	9	conclusion	conclusion	NOUN
fbem-1275	89	10	be	be	AUX
fbem-1275	89	11	expressed	express	VERB
fbem-1275	89	12	.	.	PUNCT
fbem-1275	90	1	4.2.3	4.2.3	X
fbem-1275	90	2	.	.	PUNCT
fbem-1275	91	1	improve	improve	VERB
fbem-1275	91	2	the	the	DET
fbem-1275	91	3	level	level	NOUN
fbem-1275	91	4	of	of	ADP
fbem-1275	91	5	computer	computer	NOUN
fbem-1275	91	6	application	application	NOUN
fbem-1275	91	7	in	in	ADP
fbem-1275	91	8	today	today	NOUN
fbem-1275	91	9	's	's	PART
fbem-1275	91	10	knowledge	knowledge	NOUN
fbem-1275	91	11	age	age	NOUN
fbem-1275	91	12	,	,	PUNCT
fbem-1275	91	13	computer	computer	NOUN
fbem-1275	91	14	science	science	NOUN
fbem-1275	91	15	has	have	AUX
fbem-1275	91	16	played	play	VERB
fbem-1275	91	17	an	an	DET
fbem-1275	91	18	important	important	ADJ
fbem-1275	91	19	role	role	NOUN
fbem-1275	91	20	and	and	CCONJ
fbem-1275	91	21	is	be	AUX
fbem-1275	91	22	an	an	DET
fbem-1275	91	23	integral	integral	ADJ
fbem-1275	91	24	part	part	NOUN
fbem-1275	91	25	of	of	ADP
fbem-1275	91	26	daily	daily	ADJ
fbem-1275	91	27	life	life	NOUN
fbem-1275	91	28	and	and	CCONJ
fbem-1275	91	29	office	office	NOUN
fbem-1275	91	30	work	work	NOUN
fbem-1275	91	31	.	.	PUNCT
fbem-1275	92	1	office	office	NOUN
fbem-1275	92	2	automation	automation	NOUN
fbem-1275	92	3	integrates	integrate	VERB
fbem-1275	92	4	the	the	DET
fbem-1275	92	5	new	new	ADJ
fbem-1275	92	6	generation	generation	NOUN
fbem-1275	92	7	of	of	ADP
fbem-1275	92	8	office	office	NOUN
fbem-1275	92	9	and	and	CCONJ
fbem-1275	92	10	computer	computer	NOUN
fbem-1275	92	11	methods	method	NOUN
fbem-1275	92	12	to	to	PART
fbem-1275	92	13	upgrade	upgrade	VERB
fbem-1275	92	14	the	the	DET
fbem-1275	92	15	current	current	ADJ
fbem-1275	92	16	management	management	NOUN
fbem-1275	92	17	organization	organization	NOUN
fbem-1275	92	18	model	model	NOUN
fbem-1275	92	19	.	.	PUNCT
fbem-1275	93	1	can	can	AUX
fbem-1275	93	2	quickly	quickly	ADV
fbem-1275	93	3	help	help	VERB
fbem-1275	93	4	auditors	auditor	NOUN
fbem-1275	93	5	to	to	PART
fbem-1275	93	6	deal	deal	VERB
fbem-1275	93	7	with	with	ADP
fbem-1275	93	8	some	some	DET
fbem-1275	93	9	business	business	NOUN
fbem-1275	93	10	,	,	PUNCT
fbem-1275	93	11	such	such	ADJ
fbem-1275	93	12	as	as	ADP
fbem-1275	93	13	financial	financial	ADJ
fbem-1275	93	14	management	management	NOUN
fbem-1275	93	15	,	,	PUNCT
fbem-1275	93	16	document	document	NOUN
fbem-1275	93	17	management	management	NOUN
fbem-1275	93	18	,	,	PUNCT
fbem-1275	93	19	business	business	NOUN
fbem-1275	93	20	management	management	NOUN
fbem-1275	93	21	,	,	PUNCT
fbem-1275	93	22	audit	audit	NOUN
fbem-1275	93	23	business	business	NOUN
fbem-1275	93	24	,	,	PUNCT
fbem-1275	93	25	etc	etc	X
fbem-1275	93	26	.	.	X
fbem-1275	93	27	,	,	PUNCT
fbem-1275	93	28	can	can	AUX
fbem-1275	93	29	standardize	standardize	VERB
fbem-1275	93	30	the	the	DET
fbem-1275	93	31	basic	basic	ADJ
fbem-1275	93	32	management	management	NOUN
fbem-1275	93	33	,	,	PUNCT
fbem-1275	93	34	so	so	SCONJ
fbem-1275	93	35	that	that	SCONJ
fbem-1275	93	36	the	the	DET
fbem-1275	93	37	whole	whole	ADJ
fbem-1275	93	38	audit	audit	NOUN
fbem-1275	93	39	work	work	NOUN
fbem-1275	93	40	is	be	AUX
fbem-1275	93	41	more	more	ADV
fbem-1275	93	42	orderly	orderly	ADJ
fbem-1275	93	43	.	.	PUNCT
fbem-1275	94	1	it	it	PRON
fbem-1275	94	2	can	can	AUX
fbem-1275	94	3	also	also	ADV
fbem-1275	94	4	help	help	VERB
fbem-1275	94	5	auditors	auditor	NOUN
fbem-1275	94	6	to	to	PART
fbem-1275	94	7	deal	deal	VERB
fbem-1275	94	8	with	with	ADP
fbem-1275	94	9	some	some	DET
fbem-1275	94	10	cumbersome	cumbersome	ADJ
fbem-1275	94	11	problems	problem	NOUN
fbem-1275	94	12	,	,	PUNCT
fbem-1275	94	13	such	such	ADJ
fbem-1275	94	14	as	as	ADP
fbem-1275	94	15	a	a	DET
fbem-1275	94	16	large	large	ADJ
fbem-1275	94	17	number	number	NOUN
fbem-1275	94	18	of	of	ADP
fbem-1275	94	19	numbers	number	NOUN
fbem-1275	94	20	,	,	PUNCT
fbem-1275	94	21	to	to	PART
fbem-1275	94	22	avoid	avoid	VERB
fbem-1275	94	23	some	some	DET
fbem-1275	94	24	low	low	ADJ
fbem-1275	94	25	-	-	PUNCT
fbem-1275	94	26	level	level	NOUN
fbem-1275	94	27	errors	error	NOUN
fbem-1275	94	28	in	in	ADP
fbem-1275	94	29	the	the	DET
fbem-1275	94	30	application	application	NOUN
fbem-1275	94	31	of	of	ADP
fbem-1275	94	32	audit	audit	NOUN
fbem-1275	94	33	sampling	sample	VERB
fbem-1275	94	34	technology	technology	NOUN
fbem-1275	94	35	.	.	PUNCT
fbem-1275	95	1	at	at	ADP
fbem-1275	95	2	present	present	ADJ
fbem-1275	95	3	,	,	PUNCT
fbem-1275	95	4	the	the	DET
fbem-1275	95	5	application	application	NOUN
fbem-1275	95	6	level	level	NOUN
fbem-1275	95	7	of	of	ADP
fbem-1275	95	8	computers	computer	NOUN
fbem-1275	95	9	in	in	ADP
fbem-1275	95	10	big	big	ADJ
fbem-1275	95	11	cities	city	NOUN
fbem-1275	95	12	is	be	AUX
fbem-1275	95	13	generally	generally	ADV
fbem-1275	95	14	high	high	ADJ
fbem-1275	95	15	,	,	PUNCT
fbem-1275	95	16	but	but	CCONJ
fbem-1275	95	17	the	the	DET
fbem-1275	95	18	popularity	popularity	NOUN
fbem-1275	95	19	of	of	ADP
fbem-1275	95	20	computers	computer	NOUN
fbem-1275	95	21	in	in	ADP
fbem-1275	95	22	some	some	DET
fbem-1275	95	23	small	small	ADJ
fbem-1275	95	24	cities	city	NOUN
fbem-1275	95	25	is	be	AUX
fbem-1275	95	26	low	low	ADJ
fbem-1275	95	27	.	.	PUNCT
fbem-1275	96	1	attention	attention	NOUN
fbem-1275	96	2	should	should	AUX
fbem-1275	96	3	be	be	AUX
fbem-1275	96	4	paid	pay	VERB
fbem-1275	96	5	to	to	PART
fbem-1275	96	6	improve	improve	VERB
fbem-1275	96	7	the	the	DET
fbem-1275	96	8	office	office	NOUN
fbem-1275	96	9	environment	environment	NOUN
fbem-1275	96	10	of	of	ADP
fbem-1275	96	11	auditors	auditor	NOUN
fbem-1275	96	12	in	in	ADP
fbem-1275	96	13	small	small	ADJ
fbem-1275	96	14	cities	city	NOUN
fbem-1275	96	15	,	,	PUNCT
fbem-1275	96	16	and	and	CCONJ
fbem-1275	96	17	give	give	VERB
fbem-1275	96	18	them	they	PRON
fbem-1275	96	19	more	more	ADJ
fbem-1275	96	20	opportunities	opportunity	NOUN
fbem-1275	96	21	to	to	PART
fbem-1275	96	22	contact	contact	VERB
fbem-1275	96	23	and	and	CCONJ
fbem-1275	96	24	use	use	VERB
fbem-1275	96	25	office	office	NOUN
fbem-1275	96	26	automation	automation	NOUN
fbem-1275	96	27	.	.	PUNCT
fbem-1275	97	1	104	104	NUM
fbem-1275	97	2	references	reference	NOUN
fbem-1275	97	3	[	[	X
fbem-1275	97	4	1	1	NUM
fbem-1275	97	5	]	]	X
fbem-1275	97	6	qin	qin	PROPN
fbem-1275	97	7	rongsheng	rongsheng	PROPN
fbem-1275	97	8	,	,	PUNCT
fbem-1275	97	9	lu	lu	PROPN
fbem-1275	97	10	chunquan	chunquan	PROPN
fbem-1275	97	11	.	.	PUNCT
fbem-1275	98	1	auditing	auditing	NOUN
fbem-1275	98	2	science	science	NOUN
fbem-1275	98	3	(	(	PUNCT
fbem-1275	98	4	ninth	ninth	ADJ
fbem-1275	98	5	edition	edition	NOUN
fbem-1275	98	6	)	)	PUNCT
fbem-1275	99	1	[	[	X
fbem-1275	99	2	m	m	X
fbem-1275	99	3	]	]	X
fbem-1275	99	4	.	.	PUNCT
fbem-1275	100	1	china	china	PROPN
fbem-1275	100	2	renmin	renmin	PROPN
fbem-1275	100	3	university	university	PROPN
fbem-1275	100	4	press	press	NOUN
fbem-1275	100	5	,	,	PUNCT
fbem-1275	100	6	2017	2017	NUM
fbem-1275	100	7	.	.	PUNCT
fbem-1275	101	1	[	[	X
fbem-1275	101	2	2	2	NUM
fbem-1275	101	3	]	]	X
fbem-1275	101	4	peng	peng	PROPN
fbem-1275	101	5	yuanyuan	yuanyuan	PROPN
fbem-1275	101	6	.	.	PUNCT
fbem-1275	102	1	thoughts	thought	NOUN
fbem-1275	102	2	on	on	ADP
fbem-1275	102	3	audit	audit	NOUN
fbem-1275	102	4	sampling	sample	VERB
fbem-1275	102	5	in	in	ADP
fbem-1275	102	6	audit	audit	NOUN
fbem-1275	102	7	standards	standard	NOUN
fbem-1275	103	1	[	[	X
fbem-1275	103	2	j	j	X
fbem-1275	103	3	]	]	X
fbem-1275	103	4	.	.	PUNCT
fbem-1275	104	1	co.	co.	PROPN
fbem-1275	104	2	,	,	PUNCT
fbem-1275	104	3	2015	2015	NUM
fbem-1275	104	4	(	(	PUNCT
fbem-1275	104	5	39	39	NUM
fbem-1275	104	6	)	)	PUNCT
fbem-1275	104	7	.	.	PUNCT
fbem-1275	105	1	[	[	X
fbem-1275	105	2	3	3	X
fbem-1275	105	3	]	]	PUNCT
fbem-1275	105	4	ran	run	VERB
fbem-1275	105	5	jiyang	jiyang	PROPN
fbem-1275	105	6	yan	yan	PROPN
fbem-1275	105	7	.	.	PUNCT
fbem-1275	106	1	application	application	NOUN
fbem-1275	106	2	of	of	ADP
fbem-1275	106	3	statistical	statistical	ADJ
fbem-1275	106	4	methods	method	NOUN
fbem-1275	106	5	to	to	PART
fbem-1275	106	6	audit	audit	VERB
fbem-1275	106	7	sampling	sample	VERB
fbem-1275	106	8	[	[	X
fbem-1275	106	9	d	d	X
fbem-1275	106	10	]	]	X
fbem-1275	106	11	.	.	PUNCT
fbem-1275	107	1	chongqing	chongqing	PROPN
fbem-1275	107	2	university	university	PROPN
fbem-1275	107	3	,	,	PUNCT
fbem-1275	107	4	2016	2016	NUM
fbem-1275	107	5	.	.	PUNCT
fbem-1275	108	1	[	[	X
fbem-1275	108	2	4	4	NUM
fbem-1275	108	3	]	]	X
fbem-1275	108	4	jiao	jiao	PROPN
fbem-1275	108	5	yanjing	yanjing	PROPN
fbem-1275	108	6	.	.	PROPN
fbem-1275	108	7	qualand	qualand	ADJ
fbem-1275	108	8	quantitative	quantitative	ADJ
fbem-1275	108	9	relationship	relationship	NOUN
fbem-1275	108	10	between	between	ADP
fbem-1275	108	11	audit	audit	NOUN
fbem-1275	108	12	sampling	sample	VERB
fbem-1275	108	13	conclusions	conclusion	NOUN
fbem-1275	109	1	[	[	X
fbem-1275	109	2	j	j	X
fbem-1275	109	3	]	]	X
fbem-1275	109	4	.	.	PUNCT
fbem-1275	110	1	china	china	PROPN
fbem-1275	110	2	business	business	PROPN
fbem-1275	110	3	theory	theory	PROPN
fbem-1275	110	4	,	,	PUNCT
fbem-1275	110	5	2016	2016	NUM
fbem-1275	110	6	(	(	PUNCT
fbem-1275	110	7	02	02	NUM
fbem-1275	110	8	)	)	PUNCT
fbem-1275	110	9	.	.	PUNCT
fbem-1275	111	1	[	[	X
fbem-1275	111	2	5	5	NUM
fbem-1275	111	3	]	]	X
fbem-1275	111	4	wu	wu	PROPN
fbem-1275	111	5	lei	lei	PROPN
fbem-1275	111	6	.	.	PROPN
fbem-1275	112	1	on	on	ADP
fbem-1275	112	2	audit	audit	NOUN
fbem-1275	112	3	sampling	sample	VERB
fbem-1275	112	4	risk	risk	NOUN
fbem-1275	112	5	and	and	CCONJ
fbem-1275	112	6	its	its	PRON
fbem-1275	112	7	control	control	NOUN
fbem-1275	112	8	[	[	X
fbem-1275	112	9	j	j	X
fbem-1275	112	10	]	]	X
fbem-1275	112	11	.	.	PUNCT
fbem-1275	113	1	the	the	DET
fbem-1275	113	2	new	new	ADJ
fbem-1275	113	3	economy	economy	NOUN
fbem-1275	113	4	,	,	PUNCT
fbem-1275	113	5	2015	2015	NUM
fbem-1275	113	6	(	(	PUNCT
fbem-1275	113	7	z1	z1	NOUN
fbem-1275	113	8	)	)	PUNCT
fbem-1275	113	9	.	.	PUNCT
fbem-1275	114	1	[	[	X
fbem-1275	114	2	6	6	NUM
fbem-1275	114	3	]	]	PUNCT
fbem-1275	114	4	yuan	yuan	NOUN
fbem-1275	114	5	xueyi	xueyi	NOUN
fbem-1275	114	6	.	.	PUNCT
fbem-1275	115	1	discussion	discussion	NOUN
fbem-1275	115	2	on	on	ADP
fbem-1275	115	3	the	the	DET
fbem-1275	115	4	application	application	NOUN
fbem-1275	115	5	of	of	ADP
fbem-1275	115	6	statistical	statistical	ADJ
fbem-1275	115	7	sampling	sampling	NOUN
fbem-1275	115	8	in	in	ADP
fbem-1275	115	9	audit	audit	NOUN
fbem-1275	116	1	[	[	X
fbem-1275	116	2	j	j	X
fbem-1275	116	3	]	]	X
fbem-1275	116	4	.	.	PUNCT
fbem-1275	117	1	the	the	DET
fbem-1275	117	2	think	think	PROPN
fbem-1275	117	3	tank	tank	NOUN
fbem-1275	117	4	era	era	NOUN
fbem-1275	117	5	,	,	PUNCT
fbem-1275	117	6	2019	2019	NUM
fbem-1275	117	7	(	(	PUNCT
fbem-1275	117	8	40	40	NUM
fbem-1275	117	9	)	)	PUNCT
fbem-1275	117	10	.	.	PUNCT
fbem-1275	118	1	[	[	X
fbem-1275	118	2	7	7	X
fbem-1275	118	3	]	]	SYM
fbem-1275	118	4	hu	hu	PROPN
fbem-1275	118	5	zhe	zhe	PROPN
fbem-1275	118	6	.	.	PROPN
fbem-1275	118	7	project	project	PROPN
fbem-1275	118	8	risk	risk	NOUN
fbem-1275	118	9	management	management	NOUN
fbem-1275	118	10	based	base	VERB
fbem-1275	118	11	on	on	ADP
fbem-1275	118	12	audit	audit	NOUN
fbem-1275	118	13	sampling	sample	VERB
fbem-1275	118	14	theory	theory	NOUN
fbem-1275	118	15	[	[	X
fbem-1275	118	16	j	j	X
fbem-1275	118	17	]	]	X
fbem-1275	118	18	.	.	PUNCT
fbem-1275	119	1	yunnan	yunnan	PROPN
fbem-1275	119	2	science	science	PROPN
fbem-1275	119	3	and	and	CCONJ
fbem-1275	119	4	technology	technology	NOUN
fbem-1275	119	5	management	management	NOUN
fbem-1275	119	6	,	,	PUNCT
fbem-1275	119	7	2015,28	2015,28	NUM
fbem-1275	119	8	(	(	PUNCT
fbem-1275	119	9	05	05	NUM
fbem-1275	119	10	)	)	PUNCT
fbem-1275	119	11	.	.	PUNCT
fbem-1275	120	1	[	[	X
fbem-1275	120	2	8	8	NUM
fbem-1275	120	3	]	]	X
fbem-1275	120	4	jiao	jiao	PROPN
fbem-1275	120	5	han	han	PROPN
fbem-1275	120	6	.	.	PROPN
fbem-1275	120	7	thoughts	thought	NOUN
fbem-1275	120	8	on	on	ADP
fbem-1275	120	9	audit	audit	NOUN
fbem-1275	120	10	sampling	sample	VERB
fbem-1275	120	11	[	[	X
fbem-1275	120	12	j	j	X
fbem-1275	120	13	]	]	X
fbem-1275	120	14	.	.	PUNCT
fbem-1275	121	1	modern	modern	ADJ
fbem-1275	121	2	commerce	commerce	NOUN
fbem-1275	121	3	and	and	CCONJ
fbem-1275	121	4	industry	industry	NOUN
fbem-1275	121	5	,	,	PUNCT
fbem-1275	121	6	2019,40	2019,40	NUM
fbem-1275	121	7	(	(	PUNCT
fbem-1275	121	8	02	02	NUM
fbem-1275	121	9	)	)	PUNCT
fbem-1275	121	10	.	.	PUNCT
fbem-1275	122	1	[	[	X
fbem-1275	122	2	9	9	NUM
fbem-1275	122	3	]	]	X
fbem-1275	122	4	ma	ma	PROPN
fbem-1275	122	5	cheng	cheng	PROPN
fbem-1275	122	6	.	.	PUNCT
fbem-1275	123	1	factors	factor	NOUN
fbem-1275	123	2	and	and	CCONJ
fbem-1275	123	3	coping	cope	VERB
fbem-1275	123	4	strategies	strategy	NOUN
fbem-1275	123	5	responsible	responsible	ADJ
fbem-1275	123	6	for	for	ADP
fbem-1275	123	7	audit	audit	NOUN
fbem-1275	123	8	failure	failure	NOUN
fbem-1275	123	9	[	[	X
fbem-1275	123	10	j	j	X
fbem-1275	123	11	]	]	X
fbem-1275	123	12	.	.	PUNCT
fbem-1275	124	1	the	the	DET
fbem-1275	124	2	think	think	PROPN
fbem-1275	124	3	tank	tank	NOUN
fbem-1275	124	4	era	era	NOUN
fbem-1275	124	5	,	,	PUNCT
fbem-1275	124	6	2020	2020	NUM
fbem-1275	124	7	(	(	PUNCT
fbem-1275	124	8	04	04	NUM
fbem-1275	124	9	)	)	PUNCT
fbem-1275	124	10	.	.	PUNCT
fbem-1275	125	1	[	[	X
fbem-1275	125	2	10	10	NUM
fbem-1275	125	3	]	]	PUNCT
fbem-1275	125	4	xu	xu	PROPN
fbem-1275	125	5	yongtao	yongtao	PROPN
fbem-1275	125	6	.	.	PUNCT
fbem-1275	126	1	audit	audit	NOUN
fbem-1275	126	2	:	:	PUNCT
fbem-1275	126	3	audit	audit	NOUN
fbem-1275	126	4	sampling	sample	VERB
fbem-1275	126	5	[	[	X
fbem-1275	126	6	n	n	X
fbem-1275	126	7	]	]	PUNCT
fbem-1275	126	8	.	.	PUNCT
fbem-1275	127	1	china	china	PROPN
fbem-1275	127	2	accounting	accounting	PROPN
fbem-1275	127	3	news	news	PROPN
fbem-1275	127	4	,	,	PUNCT
fbem-1275	127	5	2018	2018	NUM
fbem-1275	127	6	-	-	SYM
fbem-1275	127	7	06	06	NUM
fbem-1275	127	8	-	-	SYM
fbem-1275	127	9	01	01	NUM
fbem-1275	127	10	.	.	PUNCT